Interim report
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HFFCIL/BSE/NSE/EQ/NCD/90/2026-27 Date: 27-10-2026 To, BSE Limited, Department of Corporate Services, Phiroze Jeejeebhoy Towers, Dalal Street, Fort, Mumbai- 400001. Scrip Code - EQ:543259 NCD:978097 To, The National Stock Exchange of India Limited, The Listing Department, Exchange Plaza, C-1, Block G, Bandra Kurla Complex, Bandra (E), Mumbai- 400051. Scrip Symbol- HOMEFIRST Sub: Outcome of the Board Meeting held on Tuesday, October 27, 2026 and submission of Reviewed Financial Results for the quarter and half year ended September 30, 2026. Dear Sir/Madam, Pursuant to Regulation 30 (read with Para A, Part A and Part B of Schedule III) of SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended from time to time (“SEBI Listing Regulations”), this is to inform you that the Board of Directors of the Company (“ Board”) at its Meeting held today i.e. Tuesday, October 27, 2026, has inter- alia, considered and approved the following matters: 1. Pursuant to Regulation 33 and 52 of SEBI Listing Regulations, we hereby inform you that the Board of Directors (“Board”) of the Company has, inter alia, approved the Reviewed Financial Results of the Company for the quarter and half year ended September 30, 2026. A copy of the said Financial Results along with the Limited Review Report (with unmodified opinion on the Financial Results) issued by M/s. B S R & Co. LLP, Chartered Accountants (Firm Registration No. 101248W/W-100022) and M/s. Batliboi & Purohit, Charter ed Accountants (Firm Registration No. 101048W), the Joint Statutory Auditors of the Company along with the additional information in compliance with Regulation 52(4) of the SEBI Listing Regulations are enclosed herewith. (Annexure-1) 2. Security Cover Certificate as on September 30, 2026 as per Regulation 54(2), 54(3) and 56(1)(d) read with SEBI Master Circular H0/17 /11/12(2)2026- DDHS-POD1/l/22420/2026 dated 28 September 2026 are enclosed herewith (Annexure -2) 3. Disclosure of Statement indicating utilisation of issue proceeds as per Regulation 52(7) and Statement indicating deviation/ variation in the use of issue proceeds of listed Non-convertible Securities as per Regulation 52(7A) of the SEBI Listing Regulations read with SEBI Master Circular SEBI/HO/DDHS/DDHS-PoD-1/P/CIR/2025/0000000103 dated July 11, 2025 (Annexure-3) 4. Based on the recommendations of Audit Committee and Nomination & Remuneration Committee, approved the appointment of Ms. Rinkoo Somani as the Chief Financial Officer (“ CFO”) of the Company [designated as Key Managerial Personnel (“KMP”) and Senior Management Personnel (“SMP”)]. The disclosures as required under SEBI Listing Regulations read with SEBI Master Circular no. SEBI HO/49/14/14(7)2025 -CFD-POD2/I/3762/2026 dated January 30, 2026 is enclosed herewith. (Annexure 4)
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5. Approved the Postal Ballot Notice for seeking approval of the Shareholders of the Company for appointment of Mr. Vineet Taneja (DIN: 07567421), as a Non-Executive Independent Director of the Company. Please note that the said Board Meeting commenced at 2.00 P.M. and concluded at 5:20 P.M. We request you to take the aforesaid on the record. For Home First Finance Company India Limited Shreyans Bachhawat Company Secretary, Compliance Officer and Head - Legal ACS NO: 26700
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BSR&Co.LLP Batliboi & Purohit Chartered Accountants Chartered Accountants 14th Floor, Central B Wing and North C Wing National Insurance Building, 2" Floor Nesco IT Park 4, Nesco Center D N Road, Fort Western Express Highway Mumbai - 400001 Goregaon (East), Mumbai — 400 063, India Limited Review Report on unaudited financial results of Home First Finance Company India Limited for the quarter ended 30 September 2026 and year to date results for the period from 1 April 2026 to 30 September 2026 pursuant to Regulation 33 and Regulation 52(4) read with Regulation 63 of Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended To the Board of Directors of Home First Finance Company India Limited 1. We have reviewed the accompanying Statement of unaudited financial results of Home First Finance Company India Limited (hereinafter referred to as “the Company”) for the quarter ended 30 September 2026 and year to date results for the period from 1 April 2026 to 30 September 2026 (the “Statement”). 2. This Statement, which is the responsibility of the Company’s management and approved by its Board of Directors, has been prepared in accordance with the recognition and measurement principles laid down in Indian Accounting Standard 34 “Interim Financial Reporting” (“Ind AS 34”), prescribed under Section 133 of the Companies Act, 2013 and other accounting principles generally accepted in India and in compliance with Regulation 33 and Regulation 52(4) read with Regulation 63 of the Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended (“Listing Regulations”). Our responsibility is to issue a report on the Statement based on our review. 3. We conducted our review of the Statement in accordance with the Standard on Review Engagements (SRE) 2410 “Review of Interim Financial Information Performed by the Independent Auditor of the Entity”, issued by the Institute of Chartered Accountants of India. A review of interim financial information consists of making inquiries, primarily of persons responsible for financial and accounting matters, and applying analytical and other review procedures. A review is substantially less in scope than an audit conducted in accordance with Standards on Auditing and consequently does not enable us to obtain assurance that we would become aware of all significant matters that might be identified in an audit. Accordingly, we do not express an audit opinion. 4. Based on our review conducted as above, nothing has come to our attention that causes us to believe that the accompanying Statement, prepared in accordance with the recognition and measurement principles laid down in the aforesaid Indian Accounting Standard and other accounting principles generally accepted in India, has not disclosed the information required to be disclosed in terms of Regulation 33 and Regulation 52(4) read with Regulation 63 of the Listing Regulations, including the manner in which it is to be disclosed, or that it contains any material misstatement or that it has not been prepared in accordance with the relevant prudential norms issued by the Reserve Bank of India in respect of income recognition, asset classification, provisioning and other related matters to the extent applicable.
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BSR&Co. LLP Batliboi & Purohit Limited Review Report (Continued) Home First Finance Company India Limited 5. The financial results of the Company for the year ended 31 March 2026 were audited by one of the current joint auditors, B S R & Co. LLP, Chartered Accountants, whose report dated 6 May 2026 had expressed an unmodified opinion. The financial results of the Company for the quarter ended 30 September 2025 and year to date results for the period from 1 April 2025 to 30 September 2025 were reviewed by one of the current joint auditors, BS R & Co. LLP, Chartered Accountants, whose report dated 4 November 2025 had expressed an unmodified conclusion. For BS R & Co. LLP For Batliboi & Purohit Chartered Accountants Chartered Accountants Firm’s Registration No.: 101248W/W-100022 Firm’s Registration No.:101048W Siddhartha Guha N.S. Gaur Partner Partner Membership No.: 124042 Membership No.: 137138 UDIN: 26124042WLIPAN4345 UDIN: 26137138CKKIOP5220 Place: Mumbai Place: Mumbai Date: 27 October 2026 Date: 27 October 2026
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[Ul (i) [} (iv) W [0} ) () [0 vy ) x) [ oa) an Statement of financlal results for the quarter and half [Revenue from operations Interest income Fees and commission income [Net gain on fair value changes Net gain on derecogniti [amortised cost category Other operating income Total revenue from operations. other income Total income (1+11) i of financialinstruments under Expenses Finance costs i mpairment on financial instruments Employee benefits expense Depreciation and amortisation Other expenses [Total expenses profit before tax (I1-1V) Tax expense: - Current tax - Deferred tax Total tax expense profit after tax (v-vi) (Other comprehensive income () Items that will not be reclassified to profit or loss. (i) Remeasurements of the defined benefit plans (i Income tax refating to tens that will nct be reclassified to profit or loss (5) tems that will be reclassified to profit or loss (i) The effective portion of gain/ (loss) on hedging instruments Ina cash flow hedge (i Income tax relating to iters n (B} that will be reclassfied to profit or loss (i) Cost of hedging (1) Income tax relating to items n (5)(i} that wil be reclassified to profit or loss Other comprehensive income (A+5) Total comprehensive income (ViisVill) [Eamings per share (not annualised for the quarters/ half year) asic earnings per share (Rs) Diluted earnings per share (Rs) Face value of equity share (Rs.) Paid up equity share capital (Other equity Home first Finance Company India Limited Registered office: 511, Acme Plaza, Andheri-Kurla Road, Andheri (East), Mumbal 400059 CIN: 165990MH2010PLC240703 (Rs. in million, except per share data] 491271 461967 4,001.05 53238 803484 16,600.1 26230 2421 21324 49651 0579 827.40 12122 1114 20480 26236 38361 29337 350.49 36486 20952 71535 496.60 112159 2321 2023 1459 4344 2850 6334 5,669.93 538011 4,773.20 11,050.04 9309.31 19,105.89 049 1830 1727 879 3378 L33 5670.02 539841 4,790.47 11,068.83 9303.12 1922722 2,246.14 2,088.46 2,02623 433060 4,029.05 7923.22 15409 15898 15243 313.07 26923 56878 71057 75232 59852 147289 120207 2,487.02 56555 53.04 4537 10959 8922 189.02 280.96 25326 23558 54422 45614 98160 343831 331206 305813 677037 6,085.81 12,149.68 222211 2,076.35 173230 4,298.46 3,297.31 7,077.50 48034 50029 40689 98113 78791 166331 3835 (22.45) 698 1690 202 1040 52019 784 a13g7 598,03 789.93 1673.71 1701.92 159851 131847 3300.43 2,507.38 520383 091 (324 (3.02) (233) (4.63) 031 (0.22) 081 087 059 117 (0.08) 2687 8791 1947 11478 77 (19.55) (677) (212) (4.90) (28.:89) (195) 492 (739) (267) - (10.06) - 1006 186 067 - 253 - (2:53) 1526 5136 12.02 76.62 233 (©.87) 171718 1,659.87 1330.49 3,377.05 2,509.71 5396.96 1628 1531 1276 3159 2046 5235 1613 1519 1253 3128 2003 5159 200 200 200 2.00 200 200 200.13 20905 207.12 209.13 207.12 208, 45,402.00 451811 39,9654 46,202.00 39,936.54 335673
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Home First finance Company India Limited Registered office: 511, Acme Plaza, Andheri-Kurla Road, Andheri (East), Mumbai 400059 CIN: L55990MH2010PLC240703 Notes: Statement of assets and liabilities as at 30 September 2026 (Rs. in million) [ASSETS. Financial assets Cash and cash equivalents 10,579.11 4,487.02 Bank balance other than cash and cash equivalents 1,302.00 392321 Derivative financial instruments 539.18 647.03 Receivables (1) Trade receivables 79.43 78.07 (1) Other receivables 501 3.89 Loans 1,49,190.86 131,326.13 Investments 672278 812234 Other financial assets 2,625.56 2,304.83 Total financial assets 1,71,043.93 1,50,892.52 [Non-financial assets Current tax assets (net) 278 278 Property, plant and equipment 19864 18795 Right of use assets 36160 35335 Capital work-in-progress 129 192 Intangible assets under development - 0.65 Other intangible assets 1156 15.13 Other non-financial assets 228.39 21108 [Total non-financial assets 804.26 772.85 Total Assets 1,71,848.19 1,51,665.38 LIABILITIES AND EQUITY Liabilities Financial liabilities Derivative financial instruments 90.21 - Payables () Trade payables Total outstanding dues of micro enterprises and small enterprises - 027 ) Total outstanding dues of creditors other than micro enterprises and small enterprises 2213 163.71 Debt securities 3,78563 2,074.43 Borrowings (other than debt securities) 1,18,675.44 1,03,626.05 Other finandial liabilities 161241 1,31092 Total financi ies 1,24,385.82 1,07,405.38 Non-financial liabilities Current taxlabilities (net) 42091 393.21 Provisions 21171 14623 Deferred tax iabilities (net) 7450 3181 Other non-financial liabilities 104.08 12333 Total non-financial liabilities 811.20 694.61 Total liabi 1,25,197.02 1,08,099.99 Equity Equity share capital 209.13 20866 Other equity 46,442.04 43,356.73 Total equity 46,651.17 43,565.39 1,71,848.19 1,51,665.38
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Home First Finance Company India Limited Registered office: 511, Acme Plaza, Andheri-Kurla Road, Andheri (East), Mumbai 400059 CIN: L55990MH2010PLC240703 Statement of cash flows for the half year ended 30 September 2026 (Rs. in million) Cash flows from operating activities Profit before tax 4,298.45 3,20731 |Adjusted for: Interest income on term loans 9,00155)| (7,557.79) Interest on borrowings and debt securities 426143 3,92907 Nt gain on derecognition of financial instruments under amortised cost category. (715.35) (496.60) Other interest income (215.29) (152.77) Depreciation and amortisation 10959 8922 Interest income on bank deposits (144.87) (23397) Interest income on investments (78.89) (88.53) Loss on sale of property, plant and equipment (net) 008 0.70 Interest on lease labilities 1524 1251 Gain on termination of lease labilities (0.79) (0.78) Net gain on fair value changes on investments (262.36) (306.56) Net gain on fair value changes on derivative financial instruments - (37.05) Net unrealised fair valuation change on borrowings (59.03) 2596 impairment on financial instruments 330.74 283.16 Share based payment to employees 145.20 184.44 Operating profit before working capital changes and adjustment for interest received and paid (1,407.39) (1,031.68) Adjustment for working capital: - (Increase] in loans given (18,023.68) (11,736.63) - (Increase] in trade and other receivables (248) (10.32) - (Increase in other financial assets (63.43)] (1461) - (Increasel/ Decrease in other non financial assets (42.49)| 5427 - Increase/ (Decrease] in trade payables 58.15 (L66) - Increase in ather financial liabilties 25835 13686 - (Decrease) in other non financial liabilities 19.39) (52.56) - Increase in provisions 528 580 Cash used in operating activities before adjustment for interest received and paid (19,179.48) (12,650.53) - Interest income received on loans 959168 7,91596 - Interest expense paid on borrowings and debt securities (3,610.46) (3,616.40) (Cash used in operating acti (13,198.26) (8,350.97), Income tax paid (net) (953.44] (853.80) Net cash used in operating a (14,151.70) (9,204.77) (Cash flows from investing activi Purchase of property, plant and equipment and other intangible assets (68.43) (47.95) Proceeds from sale of property, plant and equipment and other intangible assets 525 0.06 Purchase of investments (9,170.21) (49,483.81) Proceeds from redemption/ sale of investments. 60,856.26 49,432.13 Net withdrawal/ (placement) of bank deposits 2,587.41 (1,657.49) Interest received on bank deposits 17867 20517 Interest received on investments 54.76 3627 et cash generated from/ (used in) investing activities (8] 4,383.71 (1,515.62) Cash flows from financing activities Proceeds from issuance of equity share capital (including share premium) 102.67 12,807.53 Share application money received 404 448 Share issue expenses - (19361) Proceeds from borrowings from banks and financialinstitutions 24,900.00 11,150.00 Repayment of borrowings from banks and finandial institutions {10,092.65) (10,614.52) Repayment of lease liabilities (70.91) (54.76) Proceeds from issue of non-convertible debentures 1,500.00 - Dividend paid on equity shares (543.07) (381.72) Net cash generated from financing activities (C] 15,800.08 12,717.40 Net increase in cash and cash equivalents [A+8+C] . 6,092.09 1,997.01 Cash and cash equivalents at the beginning of the period 4,487.02 59918 Cash and cash equivalents at the end of the period 10,5791 7,988.29 Components of cash and cash equivalents: Cash on hand ) 130 Balances with banks - in current accounts ,027.02 7,603 - in deposits with original maturity of 3 months or less 151821 750,11 Others 256 085 Cash and cash equivalents 10,579.11 7,988.29
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Home First Finance Company India Limited ered office: 511, Acme Plaza, Andheri-Kurla Road, Andheri (East), Mumbai 400059 CIN: 155990MH2010PLC240703 The financial results of Home First Finance Company India Limited (the "Company”) have been prepared by the management in accordance with the recognition and measurement principles, laid down under Indian Accounting Standard (Ind AS) 34, Interim Financial Reporting, prescribed under Section 133 of the Companies Act, 2013 and other accounting principles generally accepted in India and is in compliance with the presentation and disclosure requirements of Regulation 33 and Regulation 52 read with Regulation 63(2) of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended. The Company has applied its accounting policies and methods of computation in the preparation of these financial resuts consistent with those followed in the annual financial statements for the year ended 31 March 2026. The above financial results have been reviewed by the Audit Committee and approved by the Board of Directors at their meetings held on 27 October 2026 and have been subjected to limited review by the joint statutory auditors. The auditors have expressed an unmodified conclusion thereon. During the quarter and half year ended 30 September 2026, 37,921 and 2,35,125 equity shares respectively have been allotted to employees under the approved employee stock option schemes. Disclosures required under the RBI Resolution Framework - 2.0: Resolution of COVID-19 related stress of Individuals and Small Businesses dated 05 May 2021 with reference to disclosures stated under Format-8 prescribed in the Resolution Framework ~ 1.0, read with Reserve Bank of India (Non-Banking Financial Companies ~ Resolution of Stressed Assets) Directions, 2025 dated 28 November 2025. (Rs. in million) Faparurs Jomoomunts Exposure to accounts Of (A), ageregate Of (A), amount paid | classified as Standard Standard consequent] Of (A), amount " UM debt that slipped by the borrowers | consequent to toimplementation | " written off during | % " Type of borrower " into NPA during the. during the half-year | implementation of of resolution plan — the half-year ended half-year ended 30 ended 30 September | resolution plan ~ Position as at the 30 September 2026 September 2026 202 Position as at the end| sndof 31 Mharchy o 30 September 2026 2026 (A) P (Al (B) (9] (D) personal Loans 5105 a2 - i 652 Corporate persons : - - - E 0f which MSMEs . - = - E Others - s < = . Total 5109 102 : 315 652 The Company’s main business is financing by way of loans towards affordable housing segment in India. All other activities of the Company revolve around the main business. As such, there are no separate reportable segments, as per the Indian Accounting Standard (Ind AS) 108 on ‘Operating Segments’. Accordingly, the amounts appearing in the financial results relate to the Company’s single business segment. Disclosures pursuant to Reserve Bank of India {Non-Banking Financial Companies - Transfer and Distribution of Credit Risk) Directions, 2025 and Reserve Bank of India (Non-Banking Financial Companies — Financial Statements: Presentation and Disclosures) Directions, 2025 dated 28 November 2025: a. Details of transfer through direct assignment in respect of loans not in default: I— Quarter ended Half year ended 30 September 2026 | 30 September 2026 [Number of loans. 4,405 8,197 |Aggregate amount (Rs. in million) 312112 629131 Sale consideration (Rs. in million) 2,809.01 566218 Number of transactions 2 5 Weighted average remaining maturity (in months) 201 204 Weighted average holding period after origination (in months) 23 18 Retention of beneficial economic interest 10% 10% Coverage of tangible security coverage 100%) 100%) Rating wise distribution of rated loans NA NA Number of instances (transactions) where transferor has agreed to replace the transferred loans . - [Number of transferred loans replaced . B b The Company has not acquired any loan which is either not in default or stressed during the quarter and half year ended 30 September 2026, . The Company has not transferred any stressed loan during the quarter ended and half year 30 September 2026, d. Disclosures on Co-lending arrangements (CLA): As at 30 September particulars phec [Quantum of CLAS - Number of CLA partners 6 - Number of outstanding cases 3,940 - Amount of Gross outstanding (Rs. in million) 1528.02 [Weighted average rate of interest 9.94% Fees charged during the quarter (R in million] 4.05 Broad sectors in which CLA was made Home loans. performance of loans under CLA - Standard loans (Rs. in million) 151035 - Non-performing loans (Rs. in million) 1767 Details related to default loss guarantee NA The Company does not have any subsidiary/ associate/ joint venture company. Accordingly, consolidation of the financial statements is not applicable to the Company.
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10 1 Home First Finance Company India Limited Registered office: 511, Acme Plaza, Andheri-Kurla Road, Andheri (East), Mumbai 400059 CIN: L65990MH2010PLC240703 Disclosures in compliance with Regulation 52(4) and 54(2) of SEBI (Listing Obligations and Disclosure requirements) Regulations, 2015 for the quarter and half year ended 30 September 2026 is attached as Annexure A, The financial results of the Company for the year ended 31 March 2026 were audited by one of the current joint statutory auditors, B S R & Co. LLP, Chartered Accountants, whose report dated 06 May 2026 had expressed an unmodified opinion thereon. The financial results of the Company for the quarter and half year ended 30 September 2025 were reviewed by one of the current joint statutory auditors, B § R & Co. LLP, Chartered Accountants, whose report dated 04 November 2025 had expressed an unmodified conclusion thereon. If of the Board of Directors Y n lanaging Director and Chief Executive Officer DIN: 01741612 Place: Mumbai Date: 27 October 2026
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ROy $ 3090000000 homei’ir.s't We'll take you home Annexure A Disclosures in compliance with Regulation 52(4) and 54(2) of the Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations, 2015 for the quarter and half year ended 30 September 2026 For the quarter For the half Sr.no. Particulars ended 30 ended 30 September 2026 | September 2026 1. Debt-Equity Ratio [Debt securities + Borrowings (other than 263 debt securities)] / Total equity ) 2. Net worth [Total equity] (Rs. in million) 46,651.17 3. Net profit after tax (Rs. in million) 1,701.92 3,300.43 4. Earnings per share (not annualised) a. Basic 16.28 31.59 b. Diluted 16.13 31.28 5 Total debts to total assets [Debt securities + Borrowings 071 (other than debt securities)] / Total assets 3 6. Net profit margin percent [Profit after tax/ Total income] 30.01% 29.82% 7. Sector specific equivalent ratios, as applicable a. Gross NPA ratio [% of Gross Non-performing loans 1.74% (NPA) to Gross loans] ) b. Net NPA ratio [% of Net NPA to Net loans] 134% c. Provision coverage (Stage 3) ratio [Total impairment loss allowance for Stage 3 loans/ 23.60% Gross Stage 3 loans] d. Liquidity coverage ratio 147.57% | 153.55% Note: The Company, being a housing finance company, disclosure of Debt service coverage ratio, Interest service coverage ratio, Outstanding redeemable preference shares (quantity and value), Capital redemption reserve/ Debenture redemption reserve, Current Ratio, Long term Debt to working capital, Bad debts to account receivable ratio, Current Liability Ratio, Debtors Turnover, Inventory Turnover, Operating Margin are not applicable to the Company. Security Cover under Regulation 54(2): The Secured listed Non-Convertible Debentures issued by the Company are secured by first pari passu charge by way of hypothecation, over the present and future, book debts/ loan receivables and/ or any other assets of the Company (including identified cash and cash equivalents, and/ or cash/ fixed deposits owned by or owing to the Company) to the extent of at least 1.11 times of the outstanding secured Non-Convertible Debentures as per the terms of the offer as at 30 September 2026. For Home First Finance Company India Limited Manoj Viswanathan' Managing Director and Chief Executive Officer DIN: 01741612 Place: Mumbai Date: 27 October 2026 y Home First Finance Company India Limited - CIN: L65990MH2010PLC240703 - Customer Care No.: +91 88805 49911 Regd. Office: 511, Acme Plaza, Andheri Kurla Road, Andheri East, Mumbai - 400059. + Website: www.homefirstindia.com + Email: loanfirst@homefirstindia.com
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Annexure 2 To, BSE Limited, Department of Corporate Services, Phiroze Jeejeebhoy Towers, Dalal Street, Fort, Mumbai- 400001. Scrip Code - EQ:543259 NCD:978097 Sub: Security Cover Declaration pursuant to Regulation 54 (2) and (3) of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 Dear Sir/Madam, Pursuant to the provisions of Regulation 54(2) and (3) of SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 (“ SEBI Listing Regulations”) read with SEBI Master Circular H0/17 /11/12(2)2026- DDHS-POD1/l/22420/2026 dated 28 September 2026, it is hereby declared that all the listed Non- Convertible Debentures issued by the Company are secured by first pari-passu charge by way of hypothecation of present and future receivables (including cash, cash equivalents and/or cash/ fixed deposits of the Company to the extent of 1. 38 times of the outstanding secured Non -Convertible Debentures as at September 30, 2026. In this regard, we have enclosed herewith the Security Cover Certificate and Auditors’ Certificate pursuant to Regulation 54(3) and 56(1)(d) of SEBI listing Regulations respectively as at September 30, 2026. Kindly take the same on record For Home First Finance Company India Limited Shreyans Bachhawat Company Secretary, Compliance Officer and Head - Legal ACS NO: 26700
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Annexure 2 3 . ° National Tnsurance Building, 2nd Floor, Batliboi & Purohit D.N. Road, Fort, Mumbai - 400 001. Tel.: 22077942 / 22014930 Chatered fccounnity E : auditteam@bnpindia.in www.batliboipurohit.com To, The Board of Directors Home First Finance Company India Limited 511, Acme Plaza, Andheri kurla Road, Andheri East, Mumbai - 400059 Independent Auditor’s Certificate pursuant to sub-regulation (3) of Regulation 54 read with regulation 56(1)(d) of Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations, 2015 (as amended) 1. This Certificate is issued in accordance with the terms of our engagement letter with Home First Finance Company Limited (“the Company™). 2. We, Batliboi & Purohit, Chartered Accountants, are one of the joint statutory auditors of the Company and have been requested by the Company to examine the accompanying Annexure I as at September 30, 2026 (referred as "the Statement” or “Annexure [7), which has been prepared by the Company pursuant to the requirements of sub-regulation (3} of Regulation 54 read with regulation 56(1)(d) of Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations, 2015 (as amended) to be read with master circular no. HO/17/11/12(2)2026-DDHS-POD1/1/22420/2026 dated September 28, 2026 (hereinafter the "SEBI Regulations"). This Certificate is required by the Company for the purpose of submission with Centbank Financial Services Limited (hereinafler the “Debenture Trustee”) and the stock exchange to ensure compliance with the SEBI Regulations in respect of listed non-convertible debt securities. Management’s Responsibility 3. The preparation of the Statement, including the preparation and maintenance of all accounting and other relevant supporting records and documents, is the responsibility of the management of the Company. This responsibility includes the design, implementation and maintenance of internal control relevant to the preparation and presentation of the Statement, and applying an appropriate basis of preparation; and making estimates that are reasonable in the circumstances. 4. 'The management of the Company is also responsible for ensuring that the Company complies with all the relevant requirements of the SEBI Regulations and for providing all relevant information to the Debenture Trustee and for complying with all the covenants as prescribed in the Debenture Trust Deed entered into between the Company and the Debenture Trustee (“Trust Deed”). Auditor’s Responsibility 5. Itis our responsibility to provide limited assurance as to whether: __a) the book values of the assets provided in Annexure I have been accurately extracted from the unaudited books of account of the Company as at September 30, 2026. Branches : Thane | Navi Mumbai | New Delhi
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Batliboi & Purohit Chartered Accountants b) the Company has maintained security cover as per the terms of the Debenture Trust Deed. ¢} the Company is in compliance with the covenants as mentioned in the Trust Deed as at September 30, 2026. 6. We have performed a limited review of the unaudited financial results of the Company for the quarter and half year ended September 30, 2026, prepared by the Company pursuant to the requirements of Regulation 33 and Regulation 52(4) read with Regulation 63 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended, and have issued an unmodified conclusion vide our report dated October 27, 2026. 7. We conducted our examination of the Statement in accordance with the Guidance Note on Reports or Certificates for Special Purposes (Revised 2016) issued by the [CAIL The Guidance Note requires that we comply with the ethical requirements of the Code of Ethics issued by the ICAL 8. We have complied with the relevant applicable requirements of the Standard on Quality Control (SQC) 1, Quality Control for Firms that Perform Audits and Reviews of Historical Financial Information, and Other Assurance and Related Services Engagements, issued by the ICAL 9. A limited assurance engagement includes performing procedures to obtain sufficient appropriate evidence on the applicable reporting criteria, mentioned in paragraph 5 above. The procedures performed vary in nature and timing from, and are less in extent than for, a reasonable assurance engagement. Consequently, the level of assurance obtained is substantially lower than the assurance thai would have been obtained had a reasonable assurance engagement been performed. Accordingly, we have performed the following procedures in relation to the Statement: a) Obtained and read the Debenture Trust Deed and noted the security cover required to be maintained by the Company in respect of the debentures mentioned in the Statement. b) Compared the Security Cover with the Security Cover required to be maintained as per the Debenture Trust Deed. c) Verified that the book values of assets contained in Annexure 1 have been accurately extracted and ascertained from the unaudited books of account of the Company as at September 30, 2026 and other relevant records and documents maintained by the Company. d) The management has represented and confirmed, as specified in the accompanying Annexure I, that the Company has complied with all covenants, as prescribed in the Debenture Trust Deed, as at September 30, 2026. We have relied on the same and have not performed any independent procedures relating to compliance with non-financial covenants.
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Batliboi & Purohit Chartered Accountants Conclusion 10. Based on the procedures performed by us, and according to the information, explanations and representations provided by the management, nothing has come to our attenition that causes us to believe that: a) that the book values of assets of the Company contained in Annexure I have not been accurately extracted from the unaudited books of account of the Company as at September 30, 2026. b) the Company has not maintained security cover as per the terms of the Debenture Trust Deed. ¢) the Company is not in compliance with the covenants as mentioned in the Trust Deed as at September 30, 2026. Restriction on use 1. This Certificate has been issued at the request of the Company, solely in connection with the purpose mentioned in paragraph 2 above and to be submitted with the accompanying Statement to the Debenture Trustee and the Stock Exchanges and should not be used by any other person or for any other purpose. Accordingly, we do not accept or assume any liability or any duty of care for any other purpose or to any other person to whom this certificate is shawn or into whose hands it may come. We have no responsibility to update this certificate for events and circumstances occurring after the date of this certificate. For Batliboi & Purohit Chartered Accountants Firm Registration No. 101048W S N. S. Gaur Partner Membership No. 137138 Date: October 27, 2026 Place: Mumbai ICAI UDIN: 26137138AFPWQP6868
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R e e e, A homei?'rst We'll take yau home Statement of Asset Cover and Compliance of Covenants for Listed Non-Convertible Debt Securities as at September 30, 2026 a) The listed entity has vide its Board Resolution and information memorandum/ offer document and under various Debenture Trust Deeds, has issued the following listed debt securities which are outstanding as on September 30, 2026: Secured/ 1SIN Private Placement/ Public Issue Unsecured Face Value (Rs. Crore) INE481NO7071 Private Placement Secured 150.00 Total 150.00 b) Asset Cover for listed debt securities: . The financial information as on September 30, 2026 has been extracted from the books of accounts for the half year ended September 30, 2026 and other relevant records. Il The assets of the listed entity provide coverage of 1.11 times of the interest and principal amount, which is in accordance with the terms of issue/ debenture trust deed {calculation as per statement of asset cover ratio for the Secured debt securities — Attached as Table — 1) Rs. Crore Sr. ISIN Facility Type of Outstanding balance | Accrued Interest No. charge as on September 30, | as at September 2026 30,2026 INE481NO7071 Non-Convertible Debentures Pari-passu 150.00 102 Total 150.00 1.02 ¢) There are no unsecured borrowings. d) Financial Covenant Compliance Sr. Financial Cavenant Compliance Description Compliance If No, Reason Na. 1 The issuer shall maintain a ratio of A:B of not more than 6 (six) times, where Complied N/A Als the Total Debt of the Company, and B is the Tangible Net Worth of the Company; 2 The issuer shall maintain a Capital Adequacy Ratio of at least 20% (twenty Complied N/A percent) or such higher threshold as may be prescribed by the RBI from time to time; 3 The issuer shall maintain Gross Stage 3 Assets of not more 4% (four Complied N/A percent); Notes: * The Company has complied with all financial covenants in respect of all listed non-convertible debentures as per the terms mentioned in the offer document/information memarandum. For Home First Finance Company India Limited Home First Finance Company India Limited + CIN: L65890MH2010PLC240703 * Customer Care No.: 491 88805 49911 Regd. Office: 511, Acme Plaza, Andheri Kurla Road, Andher East, Mumbai - 400059, « Website: www.homefirstindia.com + Emait: loanfirst@homefirstindia.com
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Annexure 3 To, BSE Limited, Department of Corporate Services, Phiroze Jeejeebhoy Towers, Dalal Street, Fort, Mumbai- 400001. Scrip Code - EQ:543259 NCD:978097 Sub: Declaration in respect of Regulation 52(7) and 52(7A) of Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations, 2015 (“SEBI Listing Regulations”) Dear Sir/Madam, Pursuant to Regulation 52(7) and 52(7A) of the SEBI Listing Regulations, we hereby declare that the proceeds of the issue of non- convertible debentures issued by the Company were used for the purpose stated in the offer document. We further confirm that there was no deviation in use of proceeds of issue of such non -convertible debentures from the objects stated in their respective offer documents during the quarter ended September 30, 2026. In this regard, please find enclosed herewith Statement in the prescribed format, indicating no deviation or variation in the use of issue proceeds of Non- Convertible Debentures. The aforementioned statement has been reviewed and noted by the Audit Committee and Board at its Meeting held on October 27, 2026. Kindly take the same on record For Home First Finance Company India Limited Shreyans Bachhawat Company Secretary, Compliance Officer and Head - Legal ACS NO: 26700
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A. Statement of Utilization of issue proceeds: Name of the Issuer ISIN Mode of Fund Raising (Public issues/ Private placement) Type of instrument Date of raising funds Amount Raised Funds utilized Any deviation (Yes/ No) If 8 is Yes, then specify the purpose of for which the funds were utilized Remarks, if any 1 2 3 4 5 6 7 8 9 10 Home First Finance Company India Limited INE481N0 7071 Private Placement Non- Convertible Debentures (“NCDs”) 28/08/2026 Rs. 150 Crore Rs. 150 Crore No Not Applicable Nil B. Statement of deviation/ variation in use of Issue proceeds: Particulars Remark Name of Listed Entity Home First Finance Company India Limited Mode of fund raising Public Issue/ Private Placement Type of Instrument Non-Convertible Debentures (“NCDs”) Date of raising funds 28 August, 2026 Amount Raised (in Rs. Crore) Rs. 150 Crore Report filed for quarter ended September 30, 2026 Is there deviation/ variation in use of funds raised? No Whether any approval is required to vary the objects of the issue stated in the prospectus/ offer document? No If yes, details of approval so required? NA Date of approval NA Explanation for the deviation/ variation NA Comments of the Audit Committee after review No Comments Comments of the auditors, if any NA Objects for which funds have been raised and where there has been a deviation/ variation, in the following table Original Object Modified object, if any Original allocation Modified allocation, if any Funds utilised Amount of deviation/ variation for the quarter according to applicable object (in Rs. Crore and in %) Remarks, if any NA Deviation could mean: a. Deviation in the objects or purposes for which the funds have been raised. b. Deviation in the amount of funds actually utilized as against what was originally disclosed. Name of Signatory: Shreyans Bachhawat Designation: Company Secretary, Compliance Officer and Head – Legal Date: October 27, 2026
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Annexure 4 Disclosure under Regulation 30 of the SEBI Listing Regulations read with SEBI Master Circular no. SEBI HO/49/14/14(7)2025-CFD-POD2/I/3762/2026 dated January 30, 2026 Appointment of Ms. Rinkoo Somani as the Chief Financial Officer (“CFO”) of the Company Sr No. Particulars Disclosure 1 Reason for change viz. appointment, re- appointment, resignation, removal, death or otherwise Appointment of Ms. Rinkoo Somani as the Chief Financial Officer of the Company (designated as KMP and SMP). 2 Date of appointment/re-appointment/cessation (as applicable) & term of appointment /re- appointment Date: Ms. Rinkoo Somani is appointed as CFO from the date of approval of the Board i.e. October 27, 2026. Term: N.A. 3 Brief Profile (in case of appointment) Ms. Rinkoo Somani is a Chartered Accountant with over 25 years of experience in finance, treasury, regulatory compliance, capital planning and financial controls. She has held senior leadership positions at HDFC Limited, HDFC Bank, IDFC Limited and IDFC FI RST Bank, including Interim CFO of IDFC Limited . At HDFC, she also led the finance workstream for the merger of HDFC Limited with HDFC Bank. Most recently, she served as Group CFO at the Dani family office, bringing expertise in strategic transactions and governance. 4 Disclosure of relationships between directors (in case of appointment of a director). Not Applicable