Slides
Page 1
Performance review Quarter ended Dec, 2025 (Q3FY26) Bloomberg: IIFL IN January 22, 2026
Page 2
2 Key Highlights 3 – 6 IIFL Finance Consolidated – Q3FY26 update 7 – 13 IIFL Finance Standalone – Q3FY26 update 14 – 19 IIFL Home Finance – Q3FY26 update 20 – 25 IIFL Samasta Finance – Q3FY26 update 26 – 33 Corporate Information 34 – 49
Page 3
KEY HIGHLIGHTS
Page 4
IIFL Finance: Consistent growth with focus on asset quality 4 Note: CRAR for IIFL Finance (Standalone) is 18.9%, for IIFL Home Finance 47.7% and IIFL Samasta Finance 30.0%. CRAR for IIFL Finance (Consolidated) of 27.7% is a computed figure. ➢ Loan asset growth was robust 9.1% QoQ primarily driven by gold loans. ➢ Asset Quality: All round improvement with GNPA and NNPA falling well below 2% and 1%, stage 2/3 trending down; Provision coverage at 92 % ➢ Portfolio Re-set: Exited digital unsecured MSME, micro-LAP from HFC & high-risk MFI geographies, focusing on superior asset quality. ➢ Financial Strength: ROA 2.1 % | ROE 11.3 % | CRAR 27.7 % | Liquidity ₹ 9,433 Cr | Net Gearing 3.6x | PAT ₹ 1,193.5 Cr (9M) ➢ Labour Code–related one time cost of ₹22.5 Cr, for re-measurement of gratuity and leave liabilities, taken in the quarter. ➢ Operating Model: AI-led risk and governance systems; phygital reach of ~ 4,800 branches catering 4.6 Mn customers. ➢ S&P Ratings affirmed the rating at ‘B+’ and revised the outlook on IIFL Finance’s Long term Issuer Default Rating from Stable to Positive ➢ Interim dividend of ₹4 per share (200%) declared and approved by the Board ₹ Cr Q3FY26 Q-o-Q Loan AUM 98,336 9.1% Gross NPA % 1.6% (54 bps) Net NPA % 0.8% (27 bps) PAT (pre NCI) 501.3 20.0% Cost to Income % 46.4% 126 bps Opex to AUM % 3.9% (9 bps) Disbursement 30,786 30.7%
Page 5
₹ Cr Q3FY26 Q2FY26 Q-o-Q Q3FY25 Y-o-Y 9MFY26 9MFY25 Y-o-Y Interest income 2,535.6 2,447.0 4% 1,942.6 31% 7,247.8 5,963.6 22% Interest expense (1,437.0) (1,381.9) 4% (995.7) 44% (4,107.7) (3,000.2) 37% Net interest income 1,098.6 1,065.1 3% 947.0 16% 3,140.1 2,963.4 6% Income from off-book assets 771.3 747.3 3% 190.6 305% 2,078.7 817.5 154% Other Income 125.9 90.3 39% 144.5 (13%) 317.6 367.4 (14%) Total income 1,995.8 1,902.7 5% 1,282.0 56% 5,536.4 4,148.3 33% Operating expense (920.4) (870.2) 6% (747.8) 23% (2,592.3) (2,226.8) 16% Pre provision operating profit 1,075.4 1,032.5 4% 534.3 101% 2,944.0 1,921.5 53% Loan losses & provision (399.7) (500.3) (20%) (491.4) (19%) (1,412.5) (1,149.3) 23% Net gain/(loss) on fair value changes (12.8) 24.5 (152%) 58.2 (122%) 44.4 211.8 (79%) PBT (before exceptional items) 662.9 556.7 19% 101.0 556% 1,575.9 984.0 60% Exceptional items - - - - - - (586.5) - PBT (after exceptional items) 662.9 556.7 19% 101.0 556% 1,575.9 397.5 296% Profit after tax (pre NCI) 501.3 417.9 20% 81.7 514% 1,193.5 326.8 265% Minority Interest (37.0) (41.6) (11%) (41.0) (10%) (119.5) (155.7) (23%) Profit after tax (post NCI) 464.3 376.3 23% 40.7 1041% 1,074.0 171.1 528% Total comprehensive income (post NCI) 468.7 372.2 26% 45.3 935% 1,065.8 169.2 530% Book value per share (₹) 306.8 297.1 3% 281.4 9% 306.8 281.4 9% Earnings per share (₹ basic, not annualized) 10.9 8.9 23% 1.0 1039% 25.3 5.5 359% IIFL Finance (Consolidated): Q3FY26 and 9MFY26 Results 5Note: Labour Code–related one time cost of ₹22.5 cr, for re-measurement of gratuity and leave liabilities, taken in the quarter.
Page 6
Consolidated balance sheet as at December 31, 2025 6 ASSETS (₹ Cr) LIABILITIES AND EQUITY (₹ Cr) 1 Financial Assets 1 Financial Liabilities (a) Cash and Bank Balances 5,282 (a) Payables 258 (b) Receivables 96 (b) Borrowings (c) Loan Assets 64,345 - Debt Securities 20,235 (d) Investments 6,754 - Borrowings (Other than Debt Securities) 36,136 (e) Other financial assets 2,312 - Subordinated Liabilities 5,279 (c) Other financial liabilities 3,848 Total Financial Assets (A) 78,787 Total Financial Liabilities (A) 65,756 2 Non-Financial Assets 2 Non-Financial Liabilities (B) 434 (a) Current & Deferred tax assets (Net) 609 3 Equity (b) Property, Plant and Equipment etc. 1,516 (a) Equity share capital 85 (c) Other non-financial assets 430 (b) Other Equity 13,288 Total Non-Financial Assets (B) 2,555 Shareholder’s Equity (C) 13,373 Non Controlling Interest (D) 1,779 Total Assets (A)+(B) 81,342 Total Liabilities and Equity (A)+(B)+(C)+(D) 81,342
Page 7
IIFL FINANCE (CONSOLIDATED)
Page 8
16.2 19.5 22.3 31.2 34.9 38.0 44.7 51.2 64.6 79.0 78.3 98.3 IIFL Finance (Consolidated): Ten-year trends AUM (₹ ‘000 Cr) 2.0%1.9%2.0% 1.6% 2.2% 1.5% 2.0% 2.7% 3.3%3.4% 0.9% 2.1% 1.3%1.4%1.8%1.7%1.7%2.0%2.0% 3.2% 1.8% 2.3%2.2% 1.6% 0.5%0.5%0.5%0.6%0.5%0.8%0.9% 1.8% 1.1% 1.2%1.0%0.8% GNPA % NNPA % 8 Note: 1. Previous period figures have been regrouped/ reclassified to make them comparable with those of current period 1,026 1,1231,3791,871 2,568 2,459 3,191 3,877 5,064 6,486 5,536 5,536 Income (₹ Cr) 301 339 423 465 712 503 761 1,188 1,608 1,974 578 1,193 PAT (₹ Cr) Asset quality Return on assets Return on equity 16.9% 16.9%15.2%13.3% 17.9% 11.3% 15.3% 20.6%19.9%18.4% 3.4% 11.3%
Page 9
Consistent loan asset growth, mix dominated by gold and mortgages 9Note: 1. Discontinued business includes Micro LAP under HFC, Digital / MFI sourced loans and personal loans from the Standalone entity 14,439 17,727 21,800 27,438 31,588 31,893 FY21 FY22 FY23 FY24 FY25 9MFY26 Home Loan Loan AUM (₹ Cr) Q3FY26 Q2FY26 QoQ % Q3FY25 YoY % Home Loan 31,893 32,034 0% 30,318 5% Gold Loan 43,432 34,577 26% 15,044 189% MSME loan 10,081 9,671 4% 8,597 17% a) MSME Secured 7,560 6,981 8% 6,100 24% b) MSME Unsecured 2,096 2,149 (2%) 1,794 17% c) Supply chain finance 425 541 (21%) 702 (39%) Microfinance 8,360 8,362 0% 10,339 (19%) Core Business 93,767 84,644 11% 64,297 46% Discontinued business1 3,086 3,924 (21%) 5,639 (45%) CRE 947 942 1% 883 7% Capital market finance 535 613 (13%) 591 (10%) Total 98,336 90,122 9% 71,410 38% 13,149 16,228 20,733 23,354 21,022 43,432 FY21 FY22 FY23 FY24 FY25 9MFY26 Gold Loan 7,101 6,691 8,195 12,021 14,185 10,081 FY21 FY22 FY23 FY24 FY25 9MFY26 MSME Loan 4,738 6,155 9,786 13,094 9,859 8,360 FY21 FY22 FY23 FY24 FY25 9MFY26 Microfinance
Page 10
Overall yield maintained ~16%, Cost of borrowing down QoQ 10 10.3% 10.0% 10.9% 11.0% 11.0% 10.6% FY21 FY22 FY23 FY24 FY25 9MFY26 Home Loan Yield % Q3FY26 Q2FY26 QoQ % Q3FY25 YoY % Home Loan 10.61% 10.75% (0.14%) 11.03% (0.42%) Gold Loan 18.26% 18.56% (0.30%) 17.59% 0.67% MSME loan 16.14% 16.38% (0.24%) 16.61% (0.46%) a) MSME Secured 15.82% 16.13% (0.31%) 16.60% (0.79%) b) MSME Unsecured 17.75% 17.82% (0.07%) 17.99% (0.24%) c) Supply chain finance 14.08% 13.94% 0.14% 13.07% 1.01% Microfinance 24.37% 24.33% 0.04% 24.46% (0.09%) Core Business 15.98% 15.92% 0.05% 15.47% 0.50% Discontinued business1 23.72% 23.88% (0.16%) 24.00% (0.28%) CRE 15.60% 15.64% (0.04%) 15.88% -0.28% Capital market finance 12.00% 12.02% (0.02%) 11.98% 0.02% Total 16.19% 16.24% (0.05%) 16.12% 0.07% Note: 1. Discontinued business includes Micro LAP under HFC, Digital / MFI sourced loans and personal loans from the Standalone entity 18.0% 17.5% 17.5% 19.0% 17.8% 18.3% FY21 FY22 FY23 FY24 FY25 9MFY26 Gold Loan 22.3% 21.9% 23.8% 24.4% 24.4% 24.4% FY21 FY22 FY23 FY24 FY25 9MFY26 Microfinance % Q3FY26 Q2FY26 Q0Q % Q3FY25 YoY % Cost of borrowing 9.28% 9.38% (0.10%) 9.15% 0.13% 16.2% 17.2% 19.1% 19.3% 19.1% 16.1% FY21 FY22 FY23 FY24 FY25 9MFY26 MSME Loan
Page 11
GNPA % Q3FY26 Q2FY26 QoQ Q3FY25 YoY Home Loan 0.51% 1.40% (0.89%) 1.29% (0.78%) Gold Loan 0.36% 0.12% 0.25% 0.66% (0.29%) MSME Loan 4.92% 5.93% (1.01%) 3.99% 0.93% a) MSME Secured 3.24% 5.25% (2.02%) 4.05% (0.81%) - Micro LAP2 (discontinued) 9.99% 20.45% (10.46%) 5.34% 4.64% - Other LAP 2.62% 2.20% 0.42% 3.60% (0.98%) b) MSME Unsecured 8.81% 7.51% 1.30% 4.32% 4.49% - Digital/MFI sourced (discontinued) 13.87% 11.12% 2.75% 4.59% 9.28% - Unsecured business loans 3.79% 3.49% 0.30% 3.96% (0.17%) c) Supply Chain Finance 2.63% 2.82% (0.19%) 0.83% 1.80% Microfinance 4.93% 5.03% (0.10%) 5.07% (0.14%) Core Business 1.57% 2.12% (0.55%) 2.40% (0.83%) CRE 3.24% 2.96% 0.28% 2.04% 1.21% Capital Market 0.00% 0.00% 0.00% 0.00% 0.00% Personal Loan 12.93% 13.52% (0.59%) 10.11% 2.82% Total 1.60% 2.14% (0.54%) 2.42% (0.82%) Significant improvement in asset quality, with exit from high- risk segments, focusing on gold and mortgages 11 1.98% 3.15% 1.84% 2.32% 2.23% 1.60% 0.89% 1.83% 1.08% 1.20% 1.05% 0.75% FY21 FY22 FY23 FY24 FY25 9MFY26 GNPA% NNPA% ➢ Provision coverage at 92% Note: 1. ₹934 Cr of MSME Secured sourced by IIFL Samasta and ₹237 Cr of Unsecured MSME sourced by IIFL Samasta is booked under sourcing arrangement in IIFL Finance
Page 12
Keeping loan losses provisions, well above RBI requirement 12 Loan book (₹ Cr) Stage 1 Stage 2 Stage 3 Total Provision % Provision 0 dpd 1-30 dpd 31-90 dpd 90+ dpd Stage 1 Stage 2 Stage 3 As per RBI As per ECL Home Loan 93.2% 2.9% 3.4% 0.5% 19,941 0.3% 3.0% 35.3% 82 122 Gold Loan 96.5% 1.6% 1.6% 0.4% 26,435 0.5% 1.0% 19.1% 123 157 MSME Loan 85.0% 5.0% 5.1% 4.9% 9,432 0.7% 6.2% 50.4% 101 325 a) MSME Secured 85.7% 5.6% 5.5% 3.2% 6,102 1.0% 7.6% 33.0% 59 146 b) MSME Unsecured 85.4% 2.6% 3.2% 8.8% 2,905 0.2% 4.1% 62.9% 39 169 c) Supply chain finance 71.6% 13.3% 12.4% 2.6% 425 0.5% 0.5% 72.2% 3 10 Microfinance 92.9% 0.7% 1.5% 4.9% 6,417 0.7% 18.6% 72.2% 159 291 Core business 93.3% 2.4% 2.7% 1.6% 62,225 0.5% 4.2% 52.8% 465 895 CRE 80.1% 9.6% 7.0% 3.2% 947 0.6% 3.3% 54.8% 13 24 Capital Market 92.4% 0.0% 7.6% 0.0% 535 0.5% 2.0% 0.0% 2 3 Personal Loan 73.8% 6.8% 6.5% 12.9% 79 1.9% 22.5% 87.4% 1 11 Total 93.1% 2.5% 2.8% 1.6% 63,786 0.5% 4.2% 53.2% 481 933 Note: 1. CRE: Construction & Real Estate Finance 2. Personal loan has been discontinued
Page 13
Diversified Borrowing Mix (Outstanding On-Book exposure) Asset Liability Match (ALM) - Surplus across all buckets 13 2,767 7,053 12,915 14,857 16,267 19,839 21,482 22,496 24,179 25,563 27,076 29,007 Jan-26 Feb-26 Mar-26 Apr-26 May-26 Jun-26 Jul-26 Aug-26 Sep-26 Oct-26 Nov-26 Dec-26 Principal Free Cash + undrawn lines = ₹9,433Cr Interest Well covered Debt Repayment Schedule Strong liquidity, cushion across liability life cycle, diversifying funding sources Note: All figures in ₹ Cr, Borrowings is without IND AS adjustment and includes accrued interest 1,377 5,801 9,457 14,576 20,181 28,232 51,435 64,438 86,507 6,261 11,347 16,602 20,032 30,847 40,285 63,499 70,891 86,507 14 days 1 month 2 months 3 months 6 months 1 year 3 years 5 years All 28% 35% 45% 51% 35% 41% 44% 38% 38% 25% 43% 31% 3% 11% 10% 8% 4% 9% 25% 17% 7% 15% 18% 18% FY21 FY22 FY23 FY24 FY25 9MFY26 Term Loan Debentures Refinance Securitization & others Total borrowings ₹ Cr 33,393 35,586 38,691 60,64045,993 50,931
Page 14
IIFL FINANCE (STANDALONE)
Page 15
₹ Cr Q3FY26 Q2FY26 Q-o-Q Q3FY25 Y-o-Y 9MFY26 9MFY25 Y-o-Y Interest income 1,390.5 1,256.6 11% 742.6 87% 3,726.5 2,085.4 79% Interest expense (828.6) (758.4) 9% (432.5) 92% (2,288.4) (1,257.1) 82% Net interest income 561.9 498.2 13% 310.0 81% 1,438.1 828.3 74% Income from off-book assets 525.0 467.8 12% 45.4 1056% 1,337.1 216.7 517% Other Income 41.1 29.1 41% 41.0 0% 116.8 134.0 (13%) Total income 1,128.0 995.2 13% 396.5 184% 2,892.0 1,179.1 145% Operating expense (529.3) (513.6) 3% (344.8) 54% (1,466.2) (1,033.3) 42% Pre provision operating profit 598.6 481.6 24% 51.7 1058% 1,425.8 145.8 878% Loan losses & provision (168.5) (211.6) (20%) (59.8) 182% (562.6) (301.9) 86% Net gain/(loss) on fair value changes (27.3) 13.5 (301%) 29.1 (194)% 1.5 141.7 (99%) Profit before tax & exceptional items 402.9 283.5 42% 21.0 1822% 864.8 (14.5) (6078%) Exceptional items - - - - - - (586.5) - Profit before tax 402.9 283.5 42% 21.0 1822% 864.8 (601.0) (244%) Profit after tax 301.1 210.7 43% 16.0 1788% 644.6 (448.0) (244%) IIFL Finance (Standalone): Q3FY26 and 9MFY26 Results Note: 1. Figures have been regrouped as per IIFL Finance Consol Financials 2. Previous period figures have been regrouped/ reclassified to make them comparable with those of current period 15
Page 16
343 745 806 585 (410) 645 FY21 FY22 FY23 FY24 FY25 9MFY26 19,199 21,109 25,573 29,250 27,508 49,027 FY21 FY22 FY23 FY24 FY25 9MFY26 IIFL Finance (Standalone): Key highlights 25.4% 23.9% 20.4% 18.8% 18.5% 18.9% FY21 FY22 FY23 FY24 FY25 9MFY26 Asset quality CRAR AUM (₹ Cr) Operating expenses to Avg AUM 1.5% 3.3% 3.5% 2.3% (1.4%) 2.2% 8.8% 18.5% 17.6% 11.1% (6.9%) 12.7% FY21 FY22 FY23 FY24 FY25 9MFY26 Return on Assets Return on Equity Return on assets/equity Profit after tax2 (₹ Cr) 4.2% 5.3% 5.6% 4.9% 6.2% 5.2% FY21 FY22 FY23 FY24 FY25 9MFY26 2.4% 2.9% 1.3% 3.7% 1.9% 1.5% 1.0% 1.6% 0.6% 1.9% 0.7% 0.7% FY21 FY22 FY23 FY24 FY25 9MFY26 GNPA % NNPA % 16 Note: 1. Previous period figures have been regrouped/ reclassified to make them comparable with those of current period.
Page 17
Note: 1. Yield is end of period portfolio yield, ATS is Portfolio average ticket size 2. Figures are as of Dec 31, 2025 unless specified 17 IIFL Finance (Standalone): Key business units Loan AUM (₹ Cr) FY21 FY22 FY23 FY24 FY25 Q3FY25 Q2FY26 Q3FY26 Q0Q % YoY % Yield ATS (₹ lakhs) Gold loan 13,149 16,228 20,733 23,354 21,022 15,044 34,577 43,432 26% 189% 18.26% 0.82 MSME loan 1,662 1,016 1,524 3,653 5,479 5,355 4,983 4,826 (3%) (10%) 18.56% 10.96 a) MSME Secured 158 56 35 275 266 176 508 839 65% 376% 14.01% 212 b) MSME Unsecured 1,504 960 1,482 2,969 4,444 4,477 3,934 3,561 (9%) (20%) 20.17% 9.64 c) Supply Chain Finance - 1 8 410 769 702 541 425 (21%) (39%) 14.08% 6.20 Core business 14,811 17,244 22,258 27,007 26,501 20,399 39,560 48,258 22% 137% 18.29% 0.93 CRE 3,362 2,355 1,887 1,047 159 145 157 155 (1%) 7% 15.60% 1954 Capital market finance 663 642 442 308 609 591 613 535 (13%) (10%) 12.00% 1091 Personal loan 364 868 987 888 239 332 121 79 (35%) (76%) 24.10% 1.66 Total 19,199 21,109 25,573 29,250 27,508 21,467 40,450 49,027 21% 128% 18.23% 0.94 Security Receipts - 445 1,049 2,911 3,524 3,575 3,557 3,070 (14%) (14%)
Page 18
Note: 1. ATS is Portfolio average ticket size 2. Interest Spread is calculated using End of period portfolio yield and COF 3. Figures are as of Dec 31, 2025 unless specified 18 IIFL Finance (Standalone): Business update Branches AUM distribution AUM mix Active customers (lakhs) 0.89 0.92 0.95 0.98 1.13 0.94 FY21 FY22 FY23 FY24 FY25 Q3FY26 Average ticket size1 (₹ lakhs) Interest Spread 17.5% 16.4% 17.8% 19.3% 18.1% 18.2% 8.9% 8.8% 9.1% 9.2% 9.9% 9.4% 8.6% 7.6% 8.7% 10.1% 8.2% 8.9% FY21 FY22 FY23 FY24 FY25 Q3FY26 Yield % COF % Spread % 68% 77% 81% 80% 76% 89% 20% 10%2% 4% 4% 3% 1% 0% 18% 11% 7% 4% 1% 0% 3% 3% 2% 1% 2% 1% FY21 FY22 FY23 FY24 FY25 Q3FY26 Gold Loan MSME loan Personal loan CRE Capital Market Maharashtra, 12% Gujarat, 16% Karnataka, 9% Rajasthan, 7% West Bengal, 7% Delhi, 4% Telangana, 7% Uttar Pradesh, 6% Haryana, 4% Tamil Nadu, 5% Andhra … Others, 17% 13.0 16.5 20.0 20.6 14.6 20.5 FY21 FY22 FY23 FY24 FY25 Q3FY26 1,881 2,359 2,653 2,775 2,833 2,823 FY21 FY22 FY23 FY24 FY25 Q3FY26
Page 19
IIFL Finance (Standalone): Funding mix Off-book (₹ Cr, as % of AUM) 4,559 8,484 11,526 11,408 4,962 16,719 24% 40% 45% 39% 18% 34% FY21 FY22 FY23 FY24 FY25 9MFY26 Off-book mix 99% 85% 73% 60% 57% 64% 15% 27% 40% 43% 36% FY21 FY22 FY23 FY24 FY25 9MFY26 Direct Assignment Co-lending 19 Note: 1. Net gearing is calculated after reducing free cash/ liquid assets and securitized assets from the gross debt as per Ind AS accounting 2. Co-lending includes Business Correspondence and Co-origination 3. Borrowing is without IndAS adjustment and includes accrued interest Average Cost of borrowing Rating: AA/Stable by CRISIL, & India Ratings, AA/ Negative by ICRA, AA+/ Stable by Brickwork, B+/Positive by S&P Global and Fitch 9.4% 9.9% 9.9% 9.8% 9.7% Q3 FY25 Q4 FY25 Q1 FY26 Q2 FY26 Q3 FY26 Borrowing (₹ Cr) Borrowing mix 44% 35% 34% 34% 35% 28% 43% 40% 39% 36% 6% 4% 3% 2% 2% 23% 18% 23% 25% 27% Q3 FY25 Q4 FY25 Q1 FY26 Q2 FY26 Q3 FY26 Securitization & others Refinance Debentures Term Loan 19,590 24,349 28,558 30,346 33,958 Q3 FY25 Q4 FY25 Q1 FY26 Q2 FY26 Q3 FY26 Net gearing 2.7 2.2 3.0 3.4 3.6 4.2 FY21 FY22 FY23 FY24 FY25 9MFY26
Page 20
IIFL HOME FINANCE
Page 21
₹ Cr Q3FY26 Q2FY26 Q-o-Q Q3FY25 Y-o-Y 9MFY26 9MFY25 Y-o-Y Interest income 717.8 745.6 (4%) 696.9 3% 2,193.6 2,122.4 3% Interest expense (428.5) (436.5) (2%) (377.6) 13% (1,284.2) (1,108.1) 16% Net interest income 289.3 309.2 (6%) 319.3 (9%) 909.4 1,014.3 (10%) Income from off-book assets 185.7 184.8 1% 119.8 55% 540.9 466.0 16% Other Income 56.6 41.1 38% 70.9 (20%) 145.9 178.3 (18%) Total income 531.7 535.1 (1%) 510.0 4% 1,596.3 1,658.7 (4%) Operating expense (168.7) (133.0) 27% (172.9) (2%) (462.9) (506.2) (9%) Pre provision operating profit 362.9 402.1 (10%) 337.1 8% 1,133.3 1,152.4 (2%) Loan losses & provision (130.5) (131.0) (0%) (82.6) 58% (376.4) (183.9) 105% Net gain/(loss) on fair value changes 1.2 (3.2) (137%) 6.6 (82%) 2.3 10.8 (79%) Profit before tax 233.6 267.8 (13%) 261.2 (11%) 759.2 979.3 (22%) Profit after tax (Pre NCI) 181.1 203.9 (11%) 200.3 (10%) 586.3 753.7 (22%) IIFL Home Finance: Q3FY26 and 9MFY26 Results Note: 1. Figures have been regrouped as per IIFL Finance Consol Financials 2. Previous period figures have been regrouped/ reclassified to make them comparable with those of current period 21
Page 22
20,694 23,617 28,512 35,499 39,732 39,628 FY21 FY22 FY23 FY24 FY25 9MFY26 Note: 1. GNPA nos from FY22 onwards are reported after considering the impact of RBI circular IIFL Home Finance: Key highlights 23.0% 30.5% 47.3% 42.8% 47.2% 47.7% FY21 FY22 FY23 FY24 FY25 9MFY26 Asset quality CRAR AUM (₹ Cr) Operating expenses to Avg AUM 2.7% 3.6% 3.9% 4.4% 3.8% 2.7% 20.3% 24.9% 17.6% 16.9% 14.0% 10.1% FY21 FY22 FY23 FY24 FY25 9MFY26 Return on Assets Return on Equity 401 593 768 1,017 976 586 FY21 FY22 FY23 FY24 FY25 9MFY26 Return on assets/equity Profit after tax (₹ Cr) 1.2% 1.2% 1.5% 1.8% 1.8% 1.5% FY21 FY22 FY23 FY24 FY25 9MFY26 2.0% 3.1% 2.1% 1.5% 1.8% 0.9% 1.2% 2.1% 1.5% 1.0% 1.3% 0.6% FY21 FY22 FY23 FY24 FY25 9MFY26 GNPA % NNPA % 22
Page 23
23 IIFL Home Finance: Key business units Loan AUM (₹ Cr) FY21 FY22 FY23 FY24 FY25 Q3FY25 Q2FY26 Q3FY26 Q0Q % YoY % Yield1 ATS (₹ lakhs) Affordable home loan 14,439 17,727 21,800 27,438 31,588 30,318 32,034 31,893 (0%) 5% 10.61% 16.50 MSME secured loan 5,381 5,346 5,905 7,250 7,464 7,332 7,203 6,942 (4%) (5%) 16.53% 14.10 Affordable housing project finance 873 544 807 810 680 738 786 792 1% 7% 15.19% 652.96 Total 20,694 23,617 28,512 35,499 39,732 38,387 40,023 39,628 (1%) 3% 11.74% 16.50 Note: 1. Yield is end of period portfolio yield, ATS is Portfolio average ticket size 2. Figures are as of Dec 31, 2025 unless specified
Page 24
Note: 1. ATS is Portfolio average ticket size, 2. Figures are as of Dec 31, 2025 unless specified, 3. Salaried Formal includes customers with household income >50k per month/ >6 lakhs p.a. & Salaried Informal includes customers with household income <=50k per month/ <=6 lakhs p.a. 4. Spread is calculated using End of period portfolio yield and COF 24 IIFL Home Finance: Business update Branches AUM distribution AUM mix Customer mix 20.36 20.48 15.60 14.26 14.89 16.50 FY21 FY22 FY23 FY24 FY25 Q3FY26 Average ticket size1 (₹ lakhs) Interest Spread 70% 75% 76% 77% 80% 80% 26% 23% 21% 20% 19% 18% 4% 2% 3% 2% 2% 2% FY21 FY22 FY23 FY24 FY25 Q3FY26 Home loan MSME Secured Construction finance Maharashtra, 20% Delhi, 10% Telangana, 9% Gujarat, 9% Uttar Pradesh, 8% Andhra Pradesh, 5% Madhya Pradesh, 7% Karnataka, 6% Rajasthan, 7% Haryana, 6% Tamil Nadu, 3% Others, 9% 125 225 386 389 376 315 FY21 FY22 FY23 FY24 FY25 Q3FY26 13% 13% 13% 15% 17% 18% 31% 37% 39% 37% 37% 36% 56% 50% 48% 48% 46% 46% FY21 FY22 FY23 FY24 FY25 Q3FY26 Salaried - Formal Salaried - Informal Self-Employed 11.5% 11.1% 12.4% 12.6% 12.4% 11.7% 7.9% 7.8% 8.3% 8.3% 8.5% 8.2% 3.5% 3.3% 4.1% 4.4% 3.9% 3.5% FY21 FY22 FY23 FY24 FY25 Q3FY26 Yield % COF % Spread %
Page 25
IIFL Home Finance: Funding mix Off-book (₹ Cr, as % of AUM) 5,839 7,949 10,456 12,216 14,519 14,782 28% 34% 37% 34% 37% 37% FY21 FY22 FY23 FY24 FY25 9MFY26 Net gearing1 5.6 4.6 2.4 2.7 2.5 2.4 FY21 FY22 FY23 FY24 FY25 9MFY26 25 Note: 1. Net gearing is calculated after reducing free cash/ liquid assets and securitized assets from the gross debt as per Ind AS accounting 2. Co-lending includes Business Correspondence and Co-origination 3. Borrowing is without Ind AS adjustment and includes accrued interest Off-book mix 100% 84% 67% 62% 59% 61% 16% 33% 38% 41% 39% FY21 FY22 FY23 FY24 FY25 9MFY26 Direct Assignment Co-lending Average Cost of borrowing 8.4% 8.5% 8.5% 8.5% 8.4% Q3 FY25 Q4 FY25 Q1 FY26 Q2 FY26 Q3 FY26 Rating: AA/Stable by CRISIL, & India Rating, AA/ Negative by ICRA , AA+/Stable by Brickwork Borrowing (₹ Cr) Borrowing mix 40% 43% 44% 49% 51% 24% 23% 21% 20% 20% 29% 28% 28% 26% 25% 7% 6% 7% 5% 4% Q3 FY25 Q4 FY25 Q1 FY26 Q2 FY26 Q3 FY26 Securitisation & others Refinance Debentures Term Loan 18,851 19,531 19,126 19,960 19,660 Q3 FY25 Q4 FY25 Q1 FY26 Q2 FY26 Q3 FY26
Page 26
IIFL SAMASTA FINANCE
Page 27
₹ Cr Q3FY26 Q2FY26 Q-o-Q Q3FY25 Y-o-Y 9MFY26 9MFY25 Y-o-Y Interest income 402.6 404.9 (1%) 470.7 (14%) 1,231.1 1,598.2 (23%) Interest expense (192.6) (192.7) 0% (197.6) (3%) (571.0) (649.1) (12%) Net interest income 210.0 212.1 (1%) 273.1 (23%) 660.1 949.1 (30%) Income from off-book assets 60.6 94.7 (36%) 25.4 139% 200.7 134.8 49% Other Income 64.7 65.2 (1%) 75.9 (15%) 186.0 223.3 (17%) Total income 335.4 372.0 (10%) 374.4 (10%) 1,046.8 1,307.2 (20%) Operating expense (222.3) (223.5) (1%) (229.8) (3%) (663.4) (685.4) (3%) Pre provision operating profit 113.0 148.5 (24%) 144.6 (22%) 383.4 621.8 (38%) Loan losses & provision (100.7) (157.7) (36%) (349.0) (71%) (473.5) (663.5) (29%) Net gain/(loss) on fair value changes 13.3 14.0 (5%) 21.3 (37%) 39.5 55.9 (29%) Profit before tax 25.7 4.7 447% (183.1) (114%) (50.6) 14.2 (456%) Profit after tax (Pre NCI) 18.6 2.9 541% (136.0) (114%) (39.3) 17.4 (326%) IIFL Samasta Finance: Q3FY26 and 9MFY26 Results Note: 1. Figures have been regrouped as per IIFL Finance Consol Financials 2. Previous period figures have been regrouped/ reclassified to make them comparable with those of current period 27
Page 28
4796 6484 10552 14211 11101 9681 FY21 FY22 FY23 FY24 FY25 9MFY26 Note: 1. Previous period figures have been regrouped/ reclassified to make them comparable with those of current period. Income is net of Interest Expense IIFL Samasta Finance: Key highlights AUM (₹ Cr) 1.9% 0.9% 1.7% 5.0% 0.2% (0.6%) 11.8% 6.3% 11.4% 31.5% 1.1% (2.8%) FY21 FY22 FY23 FY24 FY25 9MFY26 Return on Assets Return on Equity Return on assets/equity 28 66 51 128 503 20 (39) FY21 FY22 FY23 FY24 FY25 9MFY26 Profit after tax (₹ Cr) Asset quality CRAR Operating expenses to Avg AUM * 5.5% 6.9% 7.2% 6.7% 7.2% 8.7% FY21 FY22 FY23 FY24 FY25 9MFY26 1.8% 3.1% 2.1% 1.9% 4.7% 4.8% 0.0% 0.8% 0.8% 0.3% 1.4% 1.4% FY21 FY22 FY23 FY24 FY25 9MFY26 GNPA % NNPA % 18.5% 17.8% 17.1% 24.0% 32.4% 30.0% FY21 FY22 FY23 FY24 FY25 9MFY26
Page 29
Loan AUM (₹ Cr) FY21 FY22 FY23 FY24 FY25 Q3FY25 Q2FY26 Q3FY26 Q0Q % YoY % Yield1 ATS1 (₹ lakhs) Microfinance 4,440 5,821 9,072 11,891 8,758 9167 7473 7,583 1% (17%) 24.25% 0.55 MSME Secured 58 329 767 1,118 1,242 1217 1287 1,321 3% 9% 22.51% 4.77 Dairy cattle loan 105 175 430 717 598 660 448 386 (14%) (42%) 24.55% 0.67 MSME Unsecured 193 159 283 486 503 511 442 392 (11%) (23%) 26.55% 2.17 Total 4,796 6,484 10,552 14,211 11,101 11,556 9,650 9,681 0% (16%) 24.13% 0.63 Note: 1. Yield is end of period portfolio yield, ATS is Portfolio average ticket size 2. Figures are as of Dec 31, 2025 unless specified 29 IIFL Samasta Finance: Key business units
Page 30
Note: 1. Interest Spread is calculated using End of period portfolio yield and COF, ATS is Portfolio average ticket size 2. Figures are as of Dec 31, 2025 unless specified 30 IIFL Samasta Finance: Business update Branches* AUM mix Active customers (lakhs) Average ticket size1 (₹ lakhs) 93% 90% 86% 84% 79% 78% 1% 5% 7% 8% 11% 4% 2% 3% 4% 5% 5% 4% 4% 2% 3% 3% 5% 14% FY21 FY22 FY23 FY24 FY25 Q3FY26 Microfinance MSME Secured Dairy cattle loan MSME Unsecured 16.2 17.5 23.5 30.0 27.3 22.7 FY21 FY22 FY23 FY24 FY25 Q3FY26 618 807 1267 1648 1660 1590 FY21 FY22 FY23 FY24 FY25 Q3FY26 0.33 0.39 0.44 0.48 0.54 0.63 FY21 FY22 FY23 FY24 FY25 Q3FY26 Interest Spread1 22.4% 21.9% 23.8% 24.4% 24.1% 24.1% 9.8% 9.6% 10.1% 10.3% 10.2% 10.0% 12.7% 12.3% 13.7% 14.2% 13.9% 14.2% FY21 FY22 FY23 FY24 FY25 Q3FY26 Yield % COF % Spread % AUM distribution Bihar, 21% Tamil Nadu, 13% Karnataka, 13%Uttar Pradesh, 10% Rajasthan, 7% West Bengal, 7% Odisha, 5% Madhya Pradesh, 4% Maharashtra, 3% Andhra Pradesh, 3% Kerala, 3% Telangana, …
Page 31
IIFL Samasta Finance: Funding mix Note: 1. Net gearing is calculated after reducing free cash/ liquid assets and securitized assets from the gross debt as per Ind AS accounting 2. Co-lending includes Co-origination 31 Off-book mix 100% 100% 100% 100% 100% 100% FY21 FY22 FY23 FY24 FY25 Q3FY26 Direct Assignment/BC Co-lending Off-book (₹ Cr, as % of AUM) 679 448 2,554 4,503 3,915 3,049 14% 7% 24% 32% 35% 31% FY21 FY22 FY23 FY24 FY25 Q3FY26 Net gearing 4.9 4.6 5.3 4.1 2.7 2.8 FY21 FY22 FY23 FY24 FY25 Q3FY26 Borrowing mix Average Cost of borrowing 63% 57% 52% 44% 46% 23% 23% 27% 37% 36% 8% 7% 6% 4% 3% 6% 14% 15% 15% 15% Q3 FY25 Q4 FY25 Q1 FY26 Q2 FY26 Q3 FY26 Securitisation & others Refinance Debentures Term Loan 10.4% 10.4% 10.3% 10.2% 10.1% Q3 FY25 Q4 FY25 Q1 FY26 Q2 FY26 Q3 FY26 Rating: AA-/Stable by CRISIL & India Rating AA- /Stable by ACUITE Borrowing (₹ Cr) 6,692 7,051 6,852 7,064 7,022 Q3 FY25 Q4 FY25 Q1 FY26 Q2 FY26 Q3 FY26
Page 32
MFI zero bucket collection efficiencies on an improving trend 98.68% 98.38% 97.99% 97.72% 98.02% 98.27% 98.30% 98.06% 98.68% 98.32% 98.70% 98.76% 98.86% 98.77% 99.02% 99.02% 99.43% 99.56% Jul-24 Aug-24 Sep-24 Oct-24 Nov-24 Dec-24 Jan-25 Feb-25 Mar-25 Apr-25 May-25 Jun-25 Jul-25 Aug-25 Sep-25 Oct-25 Nov-25 Dec-25 Microfinance | Successfully Navigating Industry Stress Focused recovery in stressed MFI regions; capped exposure ≤3 lenders CGFMU cover now ~65% of MFI book Dedicated collection team strengthened Samasta collection efficiency improving, outperforming industry
Page 33
Microfinance | Structural improvement with reduced lender exposure and improvement in collection across states 33 28.9% 26.1% 20.2% 14.7% 13.1% 9.9% 19.1% 13.5% 8.7% 0.0% 0.0% 0.0% Q2FY25 Q3FY25 Q4FY25 Q1FY26 Q2FY26 Q3FY26 Lender exposure (Samasta + 3 or more lenders) Lender exposure Disbursement 99.6% 99.6% 99.7% 99.5% 99.8% 99.4% 99.7% 99.6% Bihar Karnataka Odisha Rajasthan Tamil Nadu Uttar Pradesh West Bengal Overall 0-dpd Collection efficiency %
Page 34
CORPORATE INFORMATION
Page 35
IIFL Finance is listed holding NBFC with 2 major subsidiaries for housing & Micro-finance 35 IIFL Finance (Listed)~ 80% ~ 100% IIFL Samasta Finance IIFL Home Finance 9MFY26 Performance: AUM: ₹ 39,628 Cr PAT: ₹ 586 Cr Customers: ~0.3 Mn Branches: 315 9MFY26 Performance: AUM: ₹ 49,027 Cr PAT: ₹645 Cr Customers: ~2.1 Mn Branches: 2,823 9MFY26 Performance: AUM: ₹ 9,681 Cr PAT: ₹ (39) Cr Customers: ~2.3 Mn Branches: 1,590 Note: 1. PAT is Profit after tax before Non-Controlling Interest for 9MFY26 MSME Loan Gold Loan Other Retail Loans Microfinance MSME Secured Loan Home Loan
Page 36
50% 31% 8% 6% 3% 0% 1% 1% loans are for productive purposes 95% 13% 25% 49% 9% 3% 1% 0 to 1 lac 1 to 2 lac 2 to 3 lac 3 to 5 lac 5 to 10 lac >10 lac customers are from economically weaker section 87% branches in non-metro areas to cater to the underserved 84% 16% 41% 29% 14% Metro Urban Semi Urban Rural Loans by Loan purpose % Customers by Annual Income Buckets (₹) Branches by area category Note: Figures as on Dec 31, 2025 Data is consolidated for IIFL Finance, IIFL Home Finance and IIFL Samasta Finance 36 Serving Bharat: Productive Lending to Low-Income & Underserved Segments
Page 37
Strategy focused on collateral-backed, high-growth retail lending 37 Partnerships Strategic alliances with banks to source high-quality retail and PSL loans, complemented by fintech collaborations that accelerate customer acquisition and deliver superior user experiences. Phygital A robust network of ~4,800 branches powering origination, collection, and secure gold storage - integrated with advanced digital platforms that enhance cost efficiency, customer engagement, and credit underwriting. Two-pronged strategy Business Model Our Competitive Moat Deep Management Expertise Strong Balance Sheet & Financials Rigorous Risk, Compliance & Control Trusted Brand & Market Leadership Operational Excellence & technology leadership Uniquely Positioned for High-ROE, Scalable Growth in Retail Lending Focused on collateral-backed and cash flow-based retail loans across high-growth, resilient segments
Page 38
MSME Lending is the new growth engine 38 Tapping India’s vast MSME potential with Scalable, Digital Lending Market Opportunity Source: Crisil Research • MSME sector: ₹20-25 lakh crore of unmet credit demand • 80%+ of MSMEs remain outside formal credit—huge growth runway • Government initiatives (e.g., Credit Guarantee schemes) and robust digital infrastructure provide strong momentum • Group-wide network of 4761 branches ensures deep market penetration • Digital and AI-powered underwriting engines and early warning systems drive superior asset quality • Loans qualify for PSL, enabling strong bank partnerships and co-lending opportunities IIFL Strengths
Page 39
Robust Compliance, Risk & Governance Framework 39 Fully compliant with RBI Scale-Based Regulations (SBR) Independent Board Committees for Audit, Risk, Nomination & Remuneration, and CSR Quarterly stress-testing and scenario analysis across key portfolios Dedicated Chief Compliance Officer and Internal Audit reporting directly to the Board Automated rule-based compliance engine across ~4,800 branches Monthly monitoring of early warning signals (EWS) and collection trends Whistleblower Policy, Vigilance Mechanism, and Anti-Corruption Code in place Our Commitment to Strong Governance & Regulatory Compliance
Page 40
40 Former Chairman, NHB Srinivasan Sridhar Chairman & Non- Executive Director Fairfax Nominee Gopalakrishnan Soundarajan Non-Executive Director Former Chairman, NABARD Govinda Rajulu Chintala Chairman & Independent Director Former Deputy Governor, RBI B. P. Kanungo Chairperson & Independent Director CEO, IIFL Home Finance Girish Kousgi Managing Director & CEO Former CEO, Shriram Capital Ramakrishnan Subramanian* Independent Director Former President, ICAI Nihar Niranjan Jambusaria* Independent Director Former MD, Equifax Kalengada Mandanna Nanaiah Independent Director Former World Bank Consultant Mohua Mukherjee Independent Director ADIA Nominee Kabir Mathur Nominee Director Former COO, Titan Bijou Kurien Independent Director Former MD & CEO, SBI-SG Sistla Uma Shanmukhi Independent Director Former CRO, HDFC Limited Mathew Joseph Independent Director Former Corporate Finance Head, Standard Chartered Venkataramanan Anantharaman Independent Director LIC Nominee T S Ramakrishnan Non-Executive Nominee Director MD, IIFL Samasta Finance N Venkatesh Managing Director ED, Accenture Mohan Sekhar Independent Director Partner, ANB Global Nirma Bhandari Independent Director CIO, IIFL Samasta Finance Shivaprakash Deviah Non-Executive Director Former Director General, Income Tax, Mumbai M. V. Bhanumathi Independent Director Co- founder, IIFL Group R Venkataraman* Joint Managing Director Founder, IIFL Group Nirmal Jain* Managing Director Distinguished board of directors in the company & its subsidiaries IIFL Home Finance Board IIFL Samasta Finance BoardIIFL Finance Board*Denotes common directors on the board of parent and subsidiaries
Page 41
Shareholding Pattern % holding Promoters 24.9 Institutional Investors 52.1 Fairfax 15.2 Capital Group 7.9 Bank Muscat India Fund 3.3 Theleme 2.5 Vanguard 2.2 HSBC MF 2.1 Abakkus 2.0 Bavaria Industries AG 1.7 Blackrock 1.2 Mahindra Manulife MF 1.0 Public & Others 23.1 As of Dec 31, 2025 Since inception, marquee global investors have reposed faith in our business & management 41 2007 2010 2016 2011 2022 Started credit business (Formerly Orient Global) (Formerly CDC Group)
Page 42
An experienced senior management with strong credentials 42 Pranav Dholakia Head - CRE MBA, CA N Venkatesh MD, IIFL Samasta Finance Leadership program in Microfinance at Harvard Kapish Jain Group Chief Financial Officer CA, CWA, CS Preeti Kannan Chief Human Resource Officer MBA-HR, MS-Psychotherapy & Counselling Rahul Sanklecha Chief Risk Officer FRM, MBA, BE Girish Kousgi MD & CEO, IIFL Home Finance MBA, BCom Gaurav Sharma Chief Technology Officer BE – IIT, Roorkee Experience of 25+ years Edelweiss Financial Services Experience of 25+ years Founder, Samasta Microfinance prior to acquisition by IIFL Experience of 25+ years PNB Housing, AU, ICICI Pru Life, Deutsche Bank Experience of 26+ years Kotak Bank, Bajaj Finance, Fujitsu, Oracle, Mindtree 16+ years of credit & policy experience Poonawalla Fincorp, Lendingkart, ICRA Experience of 25+ years PNB Housing, Can Fin Homes, Tata Capital, IDFC Bank, ICICI Bank Experience of 29+ years L&T Finance, MaxLife Insurance, TCS (Founding TCS Bancs member) Nirmal Jain Managing Director PGDM-IIMA, CA, CWA R Venkataraman Joint Managing Director PGDM-IIMB, BE – IIT, Kharagpur Founded and led IIFL since 1995. Worked with Unilever for 5 years Co-founder of IIFL. Worked with ICICI Bank, Barclays Mayank Sharma Chief AI & Innovation Officer MBA, Leadership programs from IIMC, ISB Experience of 23+ years in wealth management, broking, insurance and lending in IIFL Group of companies Shivalingam Pillai Chief Compliance Officer CA, CWA, CS Experience of 25+ years Mahindra Finance, HDFC Sales Kirti Timmanagoudar Head - Co lending & Strategic Alliances MBA Experience of 23+ years Co-founder & Partner, BrickEagle Frost & Sullivan, Geojit, First Global Manish Mayank Business Head – Gold Loans BE, MBA Experience of 20+ years in BFSI working with ICICI Bank, HDFC Bank, Axis Bank, Kotak Mahindra Bank & Muthoot Fincorp K S Praveen Head – Audit Assurance MS, Kings College, London, MBA, CAIIB Experience of 22 years with 19+ years serving RBI and a brief stint with Bank of England in Insurance Supervision Binay Mishra Head – Legal Law Experience of 21 years in Legal and Regulatory working with Srei ICICI Bank, Citibank N.A., Axis Bank, Reliance Capital Samrat Sanyal Company Secretary & Compliance Officer BCom (Honors), CS Has previously worked with Bank of America group, Motilal Oswal group, Birla group, TIL group and Martin Burn
Page 43
Received Gold Level LEED Certification for our owned office in Gurugram. Adopted renewable energy in our Hubtown office, Mumbai through Tata Green Tariff scheme (since January 2023). Installed solar panels in our Gurugram office. Adopted access-based printing, default printing on both sides of the paper across all our offices and branches. Installed paper shredder machines across large offices and also engaged with vendors for safe disposal of waste paper. Pioneered Green Building concept in partnership with housing developers through "Kutumb" platform. It provides industry experts and housing developers, a platform to promote sustainable infrastructure. Installed rainwater harvesting system in our Registered office building during the year. Started recycling waste water as flush water & in watering plants in this office Installed sensors in taps to regulate water consumption in restrooms We measure our waste generation and aim to strengthen our waste management initiatives. Dry and wet waste is picked up by local municipal bodies. E-waste is given to authorized vendors for recycling. Adopting environmentally conscious solutions in our business initiatives as well IIFL has signed a US$ 68 million loan with Asian Development Bank (ADB) to improve funding to affordable green housing for lower-income groups in India. 80% will be earmarked for women borrowers and 20% for green-certified homes. Environment, Social & Governance - Environment 43
Page 44
IIFL is firmly committed to support economic activity and financial inclusion through its loan offerings while adapting to changes in the external environment ▪ 76% of the branches are located in non-metros, semi-urban and rural areas ▪ Small-ticket loans for purpose of income generation activities ▪ 22.67 lakhs+ families benefited in 22 states & UT with financial intervention ▪ 53,033+ dairy farmers supported through 8 cattle health centers in 2 States. ▪ 85.94% of the Unsecured MSME digital loans given are of less than ₹ 1 Million ▪ 73,000+ families benefitted under CLSS and 1750+ Cr. subsidy provided till date ▪ 1,66,237+ loans given to the informal segment ▪ 96% loans given to female borrowers/ co- borrowers ▪ 3,15,066+ first time home buyers GOLD LOAN BUSINESS LOAN MICRO- FINANCE HOME LOAN Environment, Social & Governance - Social 44
Page 45
CSR projects continue with creative use of technology Environment, Social & Governance - Social Skill development training in ‘Chef Trade’ - Kashmir Home-stay Host Training – Arunachal Pradesh Supporting Education of children and Youths - Maharashtra ▪ A training programme in Banking and Finance for youths from lower income groups (underprivileged), building their skills to embark a career in the respective sector, through course curated by industry veterans. Students pursuing Bachelors Degree in Commerce, qualify to enroll in this programme. ▪ Support to Primary section of a school to educate children from marginalized communities (slum), so that they do not dropout of school, due to financial constraints. Students progress to the secondary section, which runs in the same premise and receives aid from BMC. ▪ Support to a ‘Shelter Home’ (Boys) to provide the primary needs of housing, food, clothing, medical and place of safety to children in distress, and those who lack social and economic assistance. ▪ With success in 2024, IIFL Foundation will sustain the skill building programme in 2025, in the Tezu block of Lohit district, training 120 youths to setup Home-stays. ▪ The programme is supported by the National Cadet Corp (NCC) - India, under the Ministry of Defence and REACHA (Implementing agency), supported by Lohitpur Brigade and Dao Division. ▪ The program aims to transform lives of underprivileged youths by providing comprehensive training in homestay hospitality management to provide livelihood and help promote tourism in Tezu, District – Lohit. ▪ In alignment with Hon. PM Shri Narendra Modi’s and MDoNER’s vision for Northeast development. (Ministry of Development of North Eastern Region, GoI) Home-Stay Host Training – Arunachal Pradesh ▪ The programme aims to provide skill training to 120 economically disadvantaged Kashmiri youths, allowing them an opportunity to embark a career in Food and beverage (Restaurant & Hospitality) sector ▪ The candidates are complete the course with assessment by Tata Strive, with a team from Vivanta by Taj facilitating the practical exam on-site. ▪ The Programme is implemented with support of the Indian Army's 41 Rashtriya Rifles (RR) and Maratha Light Infantry (LI) in Kupwara, an aspirational district. Skill Development Training in ‘Chef Trade’ (Commis Chef) for 120 Youths – Kashmir Sakhiyon ki Baadi – Rajasthan ▪ IIFL Foundation’s flagship program – Sakhiyon Ki Baadi (SKB), is dedicated to provide foundational literacy and numeracy to out-of-school girls in Rajasthan and facilitate their progression at government schools ▪ Each centre operates for 4 hours a day and 6 six days of a week and learning happens through interactive sessions by adopting play- way method, music, drama and exposure to the field ▪ The programme greatly benefits girls from the indigenous tribal communities viz. Bhils, Gameti, Kalbeliya, Rebari, Meena and Garasiya., who happen to be the first generation to attain formal education Support to Primary Section of School – Maharashtra 45
Page 46
Promote sound corporate governance practices, ethical standards, and compliance with the laws of the land. Disclose our strategy, key targets and goals to all key stakeholder groups (internal and external) and report our progress annually. Incorporate ESG aspects into our policies and practices, assess our performance through a robust internal ESG governance structure Corporate policies and guidelines: Board Diversity Policy, Whistle Blower Policy, CSR Policy, Interest Rate Policy, Grievance Redressal Policy, etc. Business ethics and compliance: Anti-Corruption Policy, Vigilance Policy & Code of Conduct. Establishing vision, mission and values and determining, reviewing the goals and policies of the Company from time to time Environment, Social & Governance - Governance 46 Corporate governance and ethical business conduct are one of the fundamental pillars of a successful business. We strive to maintain the highest standards of business ethics.
Page 47
Note: 1. *for Consolidated entity 2. Quarter results for the period ended Dec 31, 2025 3. Intergroup adjustments includes IIFL Fintech Private Limited 47 Reconciliation of reported consolidated results with group entities Q3FY26 (₹ Cr) IIFL Finance Standalone IIFL Home Finance* IIFL Samasta Finance Intergroup adjustments IIFL Finance Consolidated Interest income 1,390.5 717.8 402.6 24.7 2,535.6 Interest expense (828.6) (428.5) (192.6) 12.6 (1,437.0) Net interest income 561.9 289.3 210.0 37.3 1,098.6 Non-fund based income 566.0 242.4 125.3 (36.5) 897.2 Total income 1,128.0 531.7 335.4 0.8 1,995.8 Operating expense (529.3) (168.7) (222.3) (0.0) (920.4) Pre provision operating profit 598.6 362.9 113.0 0.7 1,075.4 Loan losses & provision (168.5) (130.5) (100.7) - (399.7) Core profit before tax 430.2 232.4 12.4 0.7 675.7 Net gain/(loss) on fair value changes (27.3) 1.2 13.3 - (12.8) Profit before tax 402.9 233.6 25.7 0.7 662.9 Profit after tax (pre NCI) 301.1 181.1 18.6 0.5 501.3
Page 48
Click here to download databook Click here to download databook Data reported across previous quarters is now continued to be reported in a Data Book, maintained in an excel format on our website. The Link for the data book is hosted below. 48 Link to databook
Page 49
Thank you Published in Jan 2026 IIFL Finance Ltd. All rights reserved. Regd. Off: IIFL House, Sun Infotech Park, Road No. 16V, Plot No.B-23, Thane Industrial Area, Wagle Estate, Thane – 400604. This report is for information purposes only and does not construe to be any investment, legal or taxation advice. It is not intended as an offer or solicitation for the purchase and sale of any financial instrument. Any action taken by you on the basis of the information contained herein is your responsibility alone and IIFL Finance Ltd (hereinafter referred as IIFL) and its subsidiaries or its employees or directors, associates will not be liable in any manner for the consequences of such action taken by you. We have exercised due diligence in checking the correctness and authenticity of the information contained herein, but do not represent that it is accurate or complete. IIFL or any of its subsidiaries or associates or employees shall not be in any way responsible for any loss or damage that may arise to any person from any inadvertent error in the information contained in this publication. The recipients of this report should rely on their own investigations. IIFL and/or its subsidiaries and/or directors, employees or associates may have interests or positions, financial or otherwise in the securities mentioned in this report. 49