Interim report
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Ref. LICHFI/CS/FY26-27/Q2 Result The Manager, Listing Department, National Stock Exchange of India Ltd., Exchange Plaza, 5u, Floor, Plot No. C/1, G Block, Bandra-Kurla Complex, Bandra (E), Mumbai - 400 051 Scrip ID: LICHSGFIN EQ Email: cmlist@nse.co.in Dear Sir/ Madam, .... LICHFL LIC HOUSING FINANCE LTD 30th October, 2026 The General Manager, Department of Corporate Services-Listing Dept., BSE Limited, 25u, Floor, Phiroze Jeejeebhoy Towers, Dalal Street, Mumbai - 400 001. Scrip Code : 500253 Email: corp.relations@bseindia.com SUB: Disclosure Under Regulation 30 Outcome of Board meeting held on October 30 , 2026 Meeting Commenced at 02:30 P.M. and concluded at 7:15 P.M. Submission of Unaudited Financial Results for the Second quarter and half year ended on September 30, 2026 Please refer to our letter Ref.:LICHFL/CS/noticebm dated 21st October, 2026 regarding intimation of Board Meeting for considering Unaudited standalone and consolidated Financial Results for the second quarter and half year ended on September 30, 2026. In this connection, please find the outcome of the Meeting as under: 1) Unaudited Financial Results for the second quarter and half year ended on September 30, 2026. Pursuant to Regulation 30, 33 and 52 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 ('Listing Regulations'), as amended, the board of Directors at its Meeting held today 30th October, 2026 has inter-alia, considered and approved the Statements of unaudited Financial Results (Standalone and Consolidated) of the Company for the second quarter and half year ended on September 30, 2026, duly reviewed and as recommended by the Audit Committee. In this regard, the Company has submitted the following documents. Sr. No. Particulars 1 Unaudited standalone and consolidated Financial Results for the Second quarter and half year ended on September 30, 2026, along with the Limited Review Report issued by M/ s Shah Gupta & Co., Chartered CIN NO. : L65 922MH1989PLC05225 7 Website : www.lichousing.com Registered & Corporate Office: UC Ho using Finance Ltd., 131, Maker Tower-F, 13th Floor, Cuffe Parade, Mumbai - 400005 Tel: +9122 2217 8600, Fax: +9122 2217 8777, E-mail: lichousing@lichousing.com
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LIC HOUSING FINANCE LTD Accountants and M/ s Batliboi & Purohit, Chartered Accountants, Joint Statutory Auditors of the Company. 2 Additional disclosure of ratio/ equivalent financial information pursuant to Regulation 52(4) and 54 of Listing Regulations 3 Security Cover Certificate from Joint Statutory Auditors pursuant to Regulation- 54(2) & (3) of Listing Regulations. 4 Statement of utilisation of issue proceeds (as per Regulation 52(7) of the SEBI (LODR) Regulations, 2015 and Statement of deviation(s) or variation(s) in the use of issue proceeds of non-convertible debentures pursuant to Regulation 52(7 A) of the said regulations. 5 A 'Nil' statement of deviation or variation in the prescribed format as required under Regulation 32 of Listing Regulations 6 Disclosure of Related Party Transactions for the Half Year ended September 30, 2026 as per Regulation 23(9) of SEBI Listing Regulations. 7 A quarterly certificate from the CEO/ CFO certifying that CP proceeds are utilized for disclosed purposes, and adherence to other listing conditions, Regulation 10, Part II of Chapter XVII - Listing of Commercial Paper of SEBI Master Circular SEBI/HO/DDHS/PoDl/P/CIR/2024/54 dated May 22, 2024. The aforesaid documents are also being uploaded on the website of the Company i.e., https:j/www.lichousing.comfand the said results will also be published in tl1e newspapers, in the format prescribed under Regulation 47 of the listing regulations. This is for your information and records. Thanking you, You�ithfully, For �J ousi �� Finance Limited Vars a�ani Company Secretary & Compliance Officer ACS: 50448 Encl.: a/a. CIN NO. : L65 922MH1989PLC05225 7 Website : www.lichousing.com Registered & Corporate Office: UC Housing Finance Ltd., 131, Maker Tower-F, 13 th Floor, Cuffe Parade, Mumbai - 400005 Tel: +9122 2217 8600, Fax: +9122 2217 8777, E-mail: lichousing@lichousing.com
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... LIC HFL LIC HOUSING FINANCE LTD LIC HOUSING FINANCE LIMITED STATEMENT OF UNAUDITED STANDALONE FINANCIAL RESULTS FOR THE QUARTER AND HALF YEAR ENDED SEPTEMBER 30, 2026 (? in Crorel Quarter Ended Half Year End_ed Year Ended Particulars September 30, June 30, September 30, September 30, September 30, March 31, 2026 2026 2025 2026 2025 2026 Unaudited Unaudited Unaudited Unaudited Unaudited Audited 1 Revenue from operations a.Interest income 7,112.01 7,023.57 7,033.54 14,135.58 14,146.60 28,199.71 b.Fees and commission income 13.34 9.47 16.08 22.81 26.64 78.75 c.Net gain on fair value changes - 13.66 11.06 12.38 33.06 76.03 d.Other operating income 49.73 15.75 13.18 65.48 36.88 68.36 (!) Total Revenue from operations 7,175.08 7,062.45 7,073.86 14,236.25 14,243.18 28,422.85 (II' Other income 7.45 3.08 6.54 10.53 6.68 7.03 Total Income 7,182.53 7,065.53 7,080.40 14,246.78 14,249.86 28,429.88 2 Expenses a.Finance costs 5,024.15 4,948.05 4,996.17 9,972.20 10,044.52 19,775.19 b.Fees and commission expense 48.52 29.26 39.97 77.78 61.97 162.11 c.Net loss on fair value changes 1.28 - - - - - d.Net loss on de-recognition of financial instruments under 3.88 53.17 6.83 57.05 14.35 72.70 amortised cost category e.lmpairment on financial instruments (92.57) (164.23) 71.99 (256.80) 193.66 171.21 I.Employee Benefits expenses 136.70 184.03 142.87 320.73 302.37 641.05 g.Depreciation, amortisation and impairment 28.32 29.02 31.32 57.34 55.21 117.58 h .Other expenses 113.70 97.80 86.54 211.50 173.91 409.42 Total Exoenses 5,263.98 5,177.10 5,375.69 10,439.80 10,845.99 21,349.26 3 Profit BeforeTax (1-2) 1,918.55 1,888.43 1,704.71 3,806.98 3,403.87 7,080.62 4 Tax expense 409.77 400.11 350.84 809.88 690.08 1,485.47 5 Profit After Tax (3-4) 1,508.78 1,488.32 1,353.87 2,997.10 2,713.79 5,595.15 6 Other Comorehensive Income (OCI) (i) Items that will not be reclassified to profit or loss (a) Remeasurement of defined employee benefit plans 2.28 (8.22} 2.68 (5.94) 2.69 31.63 (b) Income tax relating to items that will not be (0.57) 2.07 (0.68) 1.50 (0.68} (7.96) reclassified to profit or loss Other Comprehensive Income/ (Loss), net of tax (a+b) 1.71 (6.15) 2.00 (4.44) 2.01 23.67 7 Total Comprehensive Income for the oeriod/ vear {5+6) 1,510.49 1,482.17 1,355.87 2,992.66 2,715.80 5,618.82 8 Earnings Per Share (EPS) on (face value off 2/-) Basic and Diluted Earning Per Share {f} 27.43 27.06 24.61 54.49 49.34 101.72 /The EPS for the Ouarters are not annualised) 9 Paid-uo Eauity Share Capital (face value� 2/-l 110.08 110.08 110.08 110.08 110.08 110.08 10 Other Equity - - - - 41,215.46 CIN NO. : L65 922MH1989PLC05225 7 Website : www.lichousing.com Registered & Corporate Office: LIC Housing Finance Ltd., 131, Maker Tower-F, 13th Floor, Cuffe Parade, Mumbai - 400005 Tel: +9122 2217 8600, Fax: +9122 2217 8777, E-mail: lichousing@lichousing.com
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. Notes to the Standalone Financial Results: 1 Statement of Standalone Assets and Liabilities Particulars ASSETS 1 Financial Assets (a Cash and cash equivalents (b) Bank Balance other than (a) above (c Loans (d lnvesh11ents (e' Other Financial assets Sub-total Financial Assets 2 Non-Financial Assets (a Current tax assets (Net) (b) Deferred tax Assets (Net) (c) Propertv, Plant and Equipment (d) Right of Use Assets (e) Other Intangible assets (f) Other non-financial assets Sub-total Non-Financial Assets Total Assets LIABILITIES AND EQUITY LIABILITIES 1 Financial Liabilities (a) Payables (I)Trade Pavables (i) total outstanding dues of micro enterprises and small enterprises (ii) total outstanding dues of creditors other than micro enterprises and sma11 enterprises (b) Debt Securities (cl Borrowings (Other than Debt Securities) (d) Deposits (e) Subordinated Liabilities ff) Lease Liabilities (g) Other financial liabilities Sub-total Financial Liabilities 2 Non-Financial Liabilities (a) Provisions (b: Other non-financial liabilities Sub-total Non-Financial Liabilities 3 EQUITY (a) Equity Share Capital (b) Other Equity Sub-total Eauitv Total Liabilities and Equitv ____ LIC HFL UC HOUSING FINANCE LTD (tin Crore\ As at As at September 30, March 31, 2026 2026 Unaudited Audited 235.23 706.80 82.05 571.32 3,21,964.75 3,16,221.74 4,828.83 5,050.33 1,340.47 343.79 3,28,451.33 3,22,893.98 83.86 634.80 966.69 1,061.93 180.68 191.73 156.73 153.90 31.83 38.52 202.49 188.94 1,622.28 2,269.82 3,30,073.61 3,25,163.80 0.00 0.57 66.78 93.94 1,42,219.06 1,40,508.97 1,30,750.08 1,28,293.63 10,219.36 11,908.00 1,885.42 1,818.97 178.16 174.46 383.12 391.26 2,85,701.98 2,83,189.80 307.44 317.33 296.06 331.13 603.50 648.46 110.08 110.08 43,658.05 41,215.46 43,768.13 41,325.54 3,30,073.61 3,25,163.80 Reg 0�d & C.9�te Office: UC Housing Finance Ltd., 1 ���k;tr'b";{� 13th Floor, Cuffe ��t u M��1qr;v� - 400005 Tel:+_ ��Wifo-o, Fax: +9122 2217 8777, E-mail: lichW�- --..:_ � 1g.com �) * .=v �� �
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2 Standalone Cash Flow Statement for the Half Year ended September 30, 2026 Particulars A. Cash Flow from Operating Activities Profit Before Tax Adjustments for Depreciation, Amortization and Impairment (other than Financial Instruments) Exchange differences on translation of assets and liabilities (Net) Impairment on Financial Instruments (Expected Credit Loss) Loss/(Gain) on disposal of Property, Plant and Equipment Dividend and Interest Income classified as Investing Cash Flows Interest Expense Net Gain on Fair Value Changes Net Loss On Derecognition of Financial Instrument Interest Income Adjustments for (lncrease)/Decrease in Other Financial Assets (lncrease)/Decrease in Other Non Financial Assets lncrease/(Decrease) in Other Financial Liabilities lncrease/(Decrease) in Other Non Financial Liabilities Cash (used in) operations before adjustments for interest received and paid Interest Paid Interest Received Cash (used in) operations before adjustments for interest received and paid Income Tax paid Net Cash used in Operations Loans Disbursed (Net of repayments) Net Cash (Used in) Operating Activities (A) B. Cash Flow from Investing Activities Payments for Property, Plant and Equipment Proceeds from Sale of Investments Dividends Received Net Cash Inflow/ (used in) Investing Activities (B) C. Cash Flow from Financing Activities Proceeds from Borrowings Repayment of Borrowings Deposits (Net of repayments) Payments towards Lease Liability Dividends paid to Company's Shareholders Net Cash generated from Financing Activities (C) Effect of exchange differences on translation of foreign currency cash and c�sh equivalents Net Increase/ (Decrease) in Cash and Cash Equivalents (A+B+C) Cash and Cash Equivalents at the beginning of the Year Cash and Cash Equivalents at the end of the Period Cash and Cash Equivalents as per above comprise of the following (i) Cash on hand (ii) Balances with Banks (of the nature of cash and cash equivalents) (iii) Cheques and demand drafts on hand Balances as per Statement of Cash Flows CIN NO. : L65 922MH1989PLC052257 Website : www.lichousing.com Half year ended September 30,2026 3,806.98 57.34 (279.61) 0.03 (7.20) 9,972.20 (12.38) 57.05 (14,135.58) (506.93) (13.54) (30.58) (54.75) (1,146.97) (8,918.25) 14,155.72 4,090.50 (162.20) 3,928.30- (5,542.37) (1,614.07) (7.63) 234.86 7.20 234.43 71,470.34 (68,150.94) (1,823.83) (37.44) (550.06) 908.07 (471.57) 706.80 235.23 0.82 234.41 235.23 1lucHFL LIC HOUSING FINANCE LTD (? in Crore) Half year ended September 30,202S 3,403.87 55.21 174.76 (6.41) 10,044.52 (33.06) 14.35 (14,146.60) (4,028.54) (34.97) (247.38) 66.80 (4,737.45) (8,977.82) 14,219.40 504.13 (575.98) (71.85) (4,171.72) (4,243.57) (29.66) 1,793.61 6.41 1,770.36 72,620.27 (73,560.43) 3,028.12 (33.81) (550.06) 1,504.09 (969.12) 1,259.72 290.60 1.24 289.36 290.60 Registered & Corporate Office: LIC Ho using Finance Ltd., 131, Maker Tower-F, 13th Floor, Cu ffe Parade, Mumbai - 400005 Tel: +9122 2217 8600, Fax: +9122 2217 8777, E-mail: lichousing@lichousing.com
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fl'ucHFL LIC HOUSING FINANCE LTD Notes to the Standalone Financial Results: 3 The above financial results for the quarter and half year ended September 30, 2026 have been reviewed and recommended by the Audit Committee and subsequently approved by the Board of Directors at their meeting held on October 30, 2026. The above results have been subjected to Limited Review by the Joint Statutory Auditors of the Company. 4 The standalone financial results of the Company have been prepared by management in accordance with Indian Accounting Standards ("Ind AS") notified under the Companies (Indian Accounting Standards) Rules, 2015 as amended. Accordingly, these financial results together with the results for the comparative reporting period have been prepared in accordance with the recognition and measurement principles laid down in Ind AS 34 - "Interim Financial Reporting", prescribed under section 133 of the Companies Act 2013 ("the Act") read with Rules issued thereunder, and other recognized accounting principles generally accepted in India, in accordance with Regulation 33 and Regulation 52 of the Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended along with circulars, guidlines and directions issued by the Reserve Bank of India from time to time. These standalone financial results have been prepared in the format prescribed under the notified Schedule JII of the Companies Act, 2013 for Non Banking Financial Companies issued by the Ministry of Corporate Affairs ("MCA"), as amended. 5 The main business of the Company is to provide loans for purchase or construction of residential houses. All other activities of the Company revolve around the main business and accordingly there are no separate reportable segments, as per the Ind AS 108 - Operating Segments. Further all operations are carried out within India. 6 The members at the Annual General Meeting held on August 28, 2026, approved the payment of final dividend of� 10 per equity share aggregating to� 550.06 crore for the year ended March 31, 2026, as recommended by Board of Directors of the Company at its meeting held on May 13, 2026. Accordingly, the dividend amount has been paid to the shareholders in September 2026. 7 The Secured listed non-convertible debt securites of the Company are secured by a negative lien on the assets of the Company, with a minimum Security cover of 100%. In addition to above the Debentures would be secured by mortgage on an Immovable Property owned by the Company. Security cover for NCD issued by the company is 1.24 times as at September 30, 2026. 8 Disclosure as required by Reserve Bank of India vide circular DOR.no. BP.BC/3/21.04.048/2020-21 dated August 6, 2020 and circular RBl/2021-22/31 DOR.STR.REC.11/21.04.048/2021-22 dated May 5, 2021 on Resolution Framework - 2.0, read with Reserve Bank of India (Non-Banking Financial Companies - Resolution of Stressed Assets) Directions 2025 dated November 28, 2025 as at September 30, 2026 are given below: ,� in crore Type of borrower Exposure to Of (A), Of (A), amount Of (A), amount Exposure to Accow1ts aggregate debt written off paid by the accounts classified as that slipped into during the borrowers classified as Standard NPA during the current half year during the Standard consequent to current half year current half year consequent to implementation implementation of resolution of resolution plan - Position plan - Position as at March 31, as at the end of 2026 (A)* September 30, I 2026.* Personal Loans 1,342.73 31.12 - 175.10 1,196.07 Corporate persons # 212.40 - 5.69 12.00 200.39 Of which, MSMEs I Others Total 1 555.13 31.12 5.69 187.10 1,396.46 • The figures includes accounts cured #As defined in section 3 (7) of the Insolvency and Bankruptcy Code, 2016. 9 There is no information required to be disclosed under disclosures on the details of co-lending arrangements as at September 30, 2026 as required by Reserve Bank of India (Non-Banking Financials Companies - Financial Statements: Presentation and Disclosures) Directions, 2025 Notification No. RBI/DOR/2025-26/359 Master Direction DOR.ACC.REC.No.278/21.04.018/2025-26 dated November 28, 2025 (as amended from time to time). 10 The Company has not transferred / acquired any stressed loans, loans not in default during the quarter ended September 30, 2026 under the Reserve Bank of India (Non-Banking Financial Companies - Transfer and Distribution of Credit Risk) Directions, 2025 - RBI/DOR/2025-26/352, DOR.STR.REC.271/21.04.048/2025-26 dated November 28, 2025 and Reserve Bank of India (Non-Banking Financial Companies - Financial Statements: Presentation and Disclosures) Directions, 2025, DOR.ACC.REC.No.278/21.04.018/2025-26. 11 During the quarter ended September 30, 2026, on review of loan portfolio with reference to the applicable regulatory requirements for classification of housing and non-housing finance loans, loans aggregating to, 19,610 crore have been identified for reclassification from housing finance to non-housing finance. The reclassification has no material impact on the Company's aggregate loan assets. The impact on the Capital Adequacy Ratio (CAR) will be recomputed as part of the annual financial statements. 1• � '<\) CIN NO. : L6' i����p 05225 7 Website: Registered & Corporate Office: UC Housing Finance Ltd., 131, Maker Tower-F, 13th Floor, Cuffe Parade, Mumbai - 400005 Tel: +9122 2217 8600, Fax: +9122 2217 8777, E-mail: lichousing@lichousing.com
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ftucHFLI LIC HOUSING FINANCE LTD 12 Disclosure related to project finance for the quarter ended September 30, 2026 pursuant to Reserve Bank of India (Non-Banking Financial Companies - Financial Statements: Presentation and Disclosures) Directions, 2025 vide RBI/DOR/2025-26/359 -DOR.ACC.REC.No.278/21.04.018/2025-26 dt 28th· November 2025 & also as per Reserve Bank of India (Non-Banking Financial Companies - Resolution of Stressed. Assets) Directions, 2025 vide RBI/DOR/2025-26/357 DOR.STR.REC.276/21.04.048/2025-26 November 28, 2025 is given below. Number of Total Item Description Outstanding Accounts (f in Crore) # 1. Projects under implementation accounts at the beginning of the quarter. 85 2183.38 2. Projects under implementation accounts sanctioned during the quarter. 17 45.88 3. Projects under implementation accounts where DCCO has been achieved during the quarter 1 14.30 3A. Movement of No of Loans & Total Outstanding balances appearing at the beginning of the quarter* (13) 38.60 4. Proiects under imnlementation accounts at the end of the auarter. (1 +2-3+3A l 88 2,253.56 5 Out of '4' - accounts in respect of which resolution process involving extension in original / extended DCCO, - -as the case may be, has been invoked. 5.1 Out of '5' - accounts in respect of which Resolution plan has been implemented. - - 5.2 Out of '5' - accounts in respect of which Resolution plan is under implementation. - 5.3 Out of '5' - accounts in respect of which Resolution nlan has failed. - - 6 Out of '5', accounts in respect of which resolution process involving extension in original / extended DCCO, - -as the case may be, has been invoked due to change in scope and size of the project. 7 Out of '5', account in respect of which cost overrun associated with extension in original / extended DCCO, - - as the case mav be, was funded 7.1 Out of '7', accounts where SBCF was sanctioned during financial closure and renewed continuously - - 7.2 Out of '7', accounts where SBCF was not pre-sanctioned or renewed continuously - - 8 Out of '4' - accounts in respect of which resolution process not involving extension in original - - / extended DCCO, as the case may be, has been invoked. 8.1 Out of '8' - accounts in respect of which Resolution plan has been implemented. - 8.2 Out of '8' - accounts in respect of which Resolution plan is under implementation. - - - -8.3 Out of '8' - accounts in respect of which Resolution plan has failed. * Movement of No of loans includes, loans which are sanctioned in previous period but disbursement was nat availed, loans which are closed during the quarter etc. Movement in Total Outstanding includes movement of additional disbursement made & repayments received during the quarter in respect of projects under implementation given at the beginning of the quarter. # Total Outstanding represents the total principal outstanding of loans and advances. 13 Disclosures in compliance with Regulation 52(4) of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 for the period ended September 30, 2026 is attached as Annexure 1. 14 The figures for the quarter ended September 30, 2026 and September 30, 2025 are the balancing figures between the unaudited figures in respect of the half year ended September 30, 2026 and September 30, 2025 and the unaudited figures for the quarter ended June 30, 2026 and June 30, 2025 respectively. 15 The figures for the previous periods/year have been regrouped wherever necessary in order to make them comparable. Place: Mumbai Date : October 30, 2026 Website : www.lichousing.com and on behalf of the Board � ;:;;::::::::::: Sandeep Kumar Managing Director & CEO DIN: 11239285 Registered & Corporate Office: UC Housing Finance Ltd., 131, Maker Tower-F, 13th Floor, Cuffe Parade, Mumbai - 400005 Tel: +9122 2217 8600, Fax: +9122 2217 8777, E-mail: lichousing@lichousing_com
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a) b) c) d) e) f) g) h) i) j) 1lucHFL LIC HOUSING FINANCE LTD Annexure 1 Disclosures in compliance with Regulations 52(4) of the Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations, 2015 for the quarter/ half year ended September 30, 2026. Particulars For the quarter For the half For the quarter For the half ended year ended ended year ended September 30, September 30, September 30, September 30, 2026 2026 2025 2025 Debt equity ratio = [Debt Securities+ Borrowings (other U,an debt securities)+ Subordinated 6.51 7.27 Liabilities+ Deposits) - Cash and cash equivalents]/ (Equity share Capital+ Other Equity) Outstanding redeemable preference shares (quantity and value) NA NA NA NA Capital redemption reserve / Debenture redemption reserve - Debenture redemption reserve is not required in respect of Privately placed debentures in terms of Rule 18(7)(b)(ii) of - Companies (Share Capital and Debenture) Rules, 20"14. Net worth { 43,768.13 Crore { 38,422.52 Crore Net profit after tax � 1,508.78 Crore , 2,997.10 Crore t 1,353.87 Crore � 2,713.79 Crore Earnings per share Basic - { 27.43 Basic - { 54.49 Basic - , 24.61 Basic - , 49.34 Diluted - t 27.43 Diluted - t 54.49 Diluted - { 24.61 Diluted - { 49.34 Total debts to total assets (%) = (Debt Securities + Borrowings (other than debt securities) + 0.86 0.88 Subordinated Liabilities+ Deposits) / Total Assets. Operating margin (%) • Profit before Tax/ Revenue from Operations. NA NA NA NA Net profit margin (%) • Profit after Tax/ Total Revenue. 21.01 % 21.04% 19.12% 19.04% Sector specific equivalent ratios, as applicable. i) Provision Coverage Ratio ("PCR") (%) • Total Impairment loss allowance /or stage Ill / 48.98% 53.20% Gross Stage Ill Loans. ti) Gross Non PerforminR Assets ("GNPA") ('1/,,l • Gross Staue Ill Loans/ Gross Loans. 2.05% 2.51% ui) Net Non Performing Assets ("NNPA") (%)=(Gross Stage Ill Loans - Impairment loss 1.06% 1.19% allowance /or Stage 111) / (Gross Loans - Impairment loss allowance /or Stage Ill) iv) Liquidity coverage ratio ('½,) 205.17% 185.86% Note 1 : The Company, being a Housing Finance Company ('HFC'), disclosure of Debt service coverage rat-io, Interest service coverage ratio, current ratio, Long term debt to working capital, Bad debts to Accounts receivable ratio, Current liability ratio, Debtors turnover, Inventory turnover ratio, Operating margin are not relevant as Uw Company is engaged in financing activities. CIN NO. : L65 922MH198 9PLC052257 Website : www.lichousing.com Registered & Corporate Office: LIC Housing Finance Ltd., 131, Maker Tower-F, 13th Floor, Cuffe Parade, Mumbai - 400005 Tel: +9122 2217 8600, Fax: +9122 2217 8777, E-mail: lichousing@lichousing.com
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Shah Gupta & Co. Chartered Accountants Bombay Mutual Building, 3'' Floor, Dr D N Road, Fort Mumbai - 400001 Bat/iboi & Purohit Chartered Accountants 204, National Insurance Building, D N Road, Fort, Mumbai - 400001 Independent Auditors' Review Report on standalone unaudited quarterly and half yearly financial results of the Company pursuant to the Regulation 33 and Regulation 52 of the Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations, 2015 To, The Board of Directors of UC Housing Finance Limited 1. We have reviewed the accompanying statement of standalone unaudited financial results of LIC Housing Finance Limited ("the Company"), for the quarter and half year ended September 30, 2026 ("the Statement"), being submitted by the Company, pursuant to the requirements of Regulation 33 and Regulation 52 of the Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended ("the Listing Regulations"). 2. This Statement, which is the responsibility of the Company's Management and approved by the Board of Directors, has been prepared in accordance with the recognition and measurement principles laid down in the Indian Accounting Standard 34 "Interim Financial Reporting" ("Ind AS 34"), prescribed under Section 133 of the Companies Act, 2013 read with relevant rules issued thereunder and other accounting principles generally accepted in India and in compliance with Regulation 33 and Regulation 52 of the Listing Regulations, including relevant circulars issued by the Securitiesa and Exchange Board of India ("SEBI"), guidelines and directions issued by the Reserve Bank of India and National Housing Bank from time to time as applicable to the Company. Our responsibility is to express a conclusion 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. This standard requires that we plan and perform the review to obtain moderate assurance as to whether the Statement is free of material misstatement. 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 stated in paragraph 3 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 Standards specified under Section 133 of the Act, as amended, read with relevant rules issued there under and other accounting principles generally accepted in India, has not disclosed the information required to be disclosed in terms 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. For SHAH GUPTA & CO., Chartered Accountants Firm Registration No.: 109574W Heneel K Patel Partner M. No. 114103 Unique Document Identification Number (UDIN) for this document is: 26114103PTAWRA3741 Place: Mumbai Date: October 30, 2026 For BATLIBOI & PUROHIT Chartered Accountants Firm Registration No.: 101048W Pa rag Hangekar Partner M. No. 110096 Unique Document Identification Number (UDIN) for this document is: 26110096QDYOOS6548 Place: Mumbai Date: October 30, 2026 1 of 1 I P a g e
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&ucHFL LIC HOUSING FINANCE LTD LIC HOUSING FINANCE LIMITED STATEMENT OF UNAUDITED CONSOLIDATED FINANCIAL RESULTS FOR THE QUARTER AND HALF YEAR ENDED SEPTEMBER 30, 2026 Particulars September 30, 2026 Unaudited 1 Revenue from operations a.Interest income 7,121.55 b.Fees and commission income 22.54 c.Net gain on fair value changes . cl.Other operating income 50.13 (I) Total Revenue from operations 7,194.22 (11) Other income 0.21 Total Income 7,194.43 2 Expenses a.Finance costs 5,022.76 b.Fees and commission expense 38.66 c.Net loss on fair value changes 1.71 d.Net loss on derecognition of financial instruments under 3.88 amortised cost category e.lmpairment on financial instruments (92.57) f.Employee Benefits expenses 155.69 g.Depreciation, amortisation and impairment 29.47 h.Other expenses 115.64 Total Expenses 5,275.24 3 Share of profit of Associates 0.80 4 Profit Before Tax (1-2+3) 1,919.99 5 Tax expense 413.40 6 Profit after Tax (4-5) 1,506.59 7 Other Comprehensive Income (OCI) (i) Items that will not be reclassified to profit or loss (a) Remeasurement of defined employee benefit plans 2.24 (b) Income tax relating to items that will not be (0.57) reclassified to profit or loss Other Comprehensive Income/ (Loss) (a+b) 1.67 8 Total Comprehensive Income for the period/year (6+7) 1,508.26 9 Profit after Tax for the period attributable to: Owners of the company 1,506.45 Non-Controlling interest I 0.14 10 Other Comprehensive lncom�(Loss) attributable to: Owners of the company 1.67 Non-Controlling interest . 11 Total Comprehensive Income for the period/year attributable to: Owners of the company 1,508.12 Non-Controlling interest 0.14 12 Earnings Per Share (EPS) on (face value oft 2/-) Basic and Diluted Earning Per Share (t) 27.39 (The EPS for the Quarters are not annualised) 13 Paid-up Equity Share Capital (face value t 2/-) 110.08 14 Other Equity . CIN NO.: L65 922MH1989PLC0522 57 Website : WWW.I Quarter Ended June 30, September 30, 2026 2025 Unaudited Unaudited 7,033.56 7,041.91 16.77 23.21 16.47 11.15 15.79 13.53 7,082.59 7,089.80 2.99 0.64 7,085.58 7,090.44 4,946.35 4,995.16 21.77 31.95 . 53.17 6.83 (164.23) 71.99 200.11 160.71 30.15 32.33 99.22 88.49 5,186.54 5,387.46 2.14 0.02 1,901.18 1,703.00 402.15 353.63 1,499.03 1,349.37 (8.66) 2.72 2.16 (0.69) (6.50) 2.03 1,492.53 1,351.40 1,498.85 1,349.25 0.18 0.12 (6.50) 2.03 . . 1,492.35 1,351.28 0.18 0.12 27.25 24.53 110.08 110.08 . \,� � � � Q:> M * FRN·Utv;e c; .101 (tin Crore) Half Year Ended Yea.r Ended September 30, September 30, March 31, 2026 2025 2026 Unaudited Unaudited Audited 14,155.11 14,163.59 28,234.02 39.31 39.95 112.42 14.76 35.15 79.65 65.92 37.45 69.24 14,275.10 14,276.14 28,495.33 3.20 0.77 6.38 14,278.30 14,276.91 28,501.71 9,969.11 10,042.25 19,770.55 60.43 48.34 127.65 57.05 14.35 72.70 (256.80) 193.66 171.21 355.80 336.27 714.36 59.62 57.23 121.72 214.86 177.51 423.37 10,460.07 10,869.61 21,401.56 2.94 0.30 3.32 3,821.17 3,407.60 7,103.47 815.55 694.23 1,499.23 3,005.62 2,713.37 5,604.24 (6.42) 1.80 31.24 1.59 (0.46) (7.70) (4.83) 1.34 23.54 3,000.79 2,714.71 5,627.78 3,005.30 2,713.14 5,603.67 0.32 0.23 0.57 (4.83) 1.34 23.54 . . . 3,000.47 2,714.48 5,627.21 0.32 0.23 0.57 54.64 49.32 101.87 110.08 110.08 110.08 41,318.85 Registered & Corporate Office: UC Housing Finance Ltd., 131, Maker Tower-F, 13 th Floor, Cuffe Parade, Mumbai - 400005 Tel: +91 22 2217 8600, Fax: +9122 2217 8777, E-mail: lichousing@lichousing.com
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Notes to the Consolidated Financial Results: 1 Statement of Consolidated Assets and Liabilities Particulars ASSETS 1 Financial Assets (a) Cash and cash equivalents (b) Bank Balance other than (a) above (c) Receivables (!)Trade Receivables (d) Loans (e) Investments (f) Other Financial Assets Sub-total Financial Assets 2 Non-Financial Assets (a) Current Tax Assets (Net) (b) Deferred Tax Assets (Net) (c) Investment Property (d) Property, Plant and Equipment (e) Right of Use Assets (f) Goodwill on Consolidation (g) Other Intangible Assets (h) Other Non-Financial Assets Sub-total Non-Financial Assets Total Assets LIABILITIES AND EQUITY LIABILITIES 1 Financial Liabilities (a) Payables (!)Trade Payables (i) total outstanding dues of micro enterprises and small enterprises (ii) total outstanding dues of creditors other than micro enterprises and small enterprises (b) Debt Securities (c) Borrowings (Other than Debt Securities) (d) Deposits (e) Subordinated Liabilities (f) Lease Liabilities I (g) Other Financial Liabilities Sub-total Financial Liabilities ·,_ ' 2 Non-Financial Liabilities (a) Provisions (b) Other Non-Financial Liabilities Sub-total Non-Financial Liabilities 3 EQUITY (a) Equity Share Capital - (b) Other Equity I (c) Non Controlling Interest Sub-total Equity Total Liabilities...and Equity �e,o. •s-1....,, � � � � 10 � g.' �j)v'.'. � "lll' CIN NO. :� _,._ ., ' , LC052257 IA□ L"'.,..., ""' ' � (tin Crore) As at As at September 30, 2026 March 31, 2026 Unaudited Audited 239.68 709.56 143.15 638.84 10.44 7.71 3,21,859.56 3,16,123.87 4,921.35 5,132.13 1,340.07 343.00 3,28,514.25 3,22,955.11 87.10 638.15 967.00 1,060.99 29.10 29.12 172.54 183.57 165.41 164.26 0.21 0.21 32.37 39.25 208.30 200.36 1,662.03 2,315.91 3,30,176.28 3,25,271.02 0.00 0.59 67.34 94.11 1,42,219.06 1,40,508.97 1,30,750.08 1,28,293.63 10,127.34 11,833.16 1,885.42 1,818.97 186.32, 183.13 437.01 445.01 2,85,672.57 2,83,177.57 309.88 322.30 310.30 338.11 620.18 660.41 110.08 110.08 43,769.27 41,318.85 4.18 4.11 43,883.53 41,433-04 3,30,176.28 3,25,271.02 - Website: "'y,01 & ,o � ��� QJ M � * i FRN·u1M8A1 === J � • 01048 --, �;; ��using.c ... � 11.ucHFL LIC HOUSING FINANCE LTD 0r1NAJ\, r�D �0 r REGO. & � � � coRPOAAT ] E C) cc__ 0 OFFICE :f: 0��UMBA�l � 0,-, *..r'. � � 'rt ... � ,,.,, ' I' - Registered & Corporate Office: LIC Housing Finance Ltd., 131�M�Rer Tower-F, 13th Floor, Cuffe Parade, Mumbai - 400005 Tel: +9122 2217 8600, Fax: +9122 2217 8777, E-mail: li chousing@lichousing.com
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2 Consolidated Cash Flow Statement for the half year ended September 30, 2026 Particulars A. Cash Flow from Operating Activities Profit Before Tax Adjustments for Depreciation, Amortization and Impairment (other than Financial Instruments) Impairment on Financial Instruments (Expected Credit Loss) Loss/ (Gain) on disposal of Property, Plant and Equipment Dividend and Interest Income classified as Investing Cash Flows Interest Expense Net Gain on Fair Value Changes Net Loss On Derecognition of Financial Instrument Interest Income (Profit) / loss on Discontinued Lease Adjustments for (lncrease)/Decrease in Other Financial Assets (lncrease)/Decrease in Other Non Financial Assets Increase/(Decrease) in Other Financial Liabilities lncrease/(Decrease) in Other Non Financial Liabilities Cash (used in) operations before adjustments for interest received and paid Interest Paid Interest Received Cash (used in) operations before adjustments for interest received and paid Income Tax paid Net Cash used in Operations Loans Disbursed (Net of repayments) Net Cash (Used in) Operating Activities (A) B. Cash Flow from Investing Activities Payments for Property, Plant and Equipment Payments for Purchase of Investments Proceeds from Sale of Investments Dividends Received Net Cash Inflow/ (used in) Investing Activities (B) C. Cash Flow from Financing Activities Proceeds from Borrowings Repayment of Borrowings Deposits (Net of repayments) Payments towards Lease Liability Dividends paid to Company's Shareholders Dividends paid to Non Controlling Interest Net Cash generated from Financing Activities (C) Effect of exchange dHferences on translation of foreign currency cash and cash equivalents Net Increase/ (Decrease) in Cash and Cash Equivalents (A+B+C) Cash and Cash Equivalents at the beginning of the Year Cash and Cash Equivalents at the end of the Period Cash and Cash Equivalents as per above comprise of the following (i) Cash on hand (ii) Balances with Banks (of the nature of cash and cash equivalents) (iii) Cheques and demand drafts on hand Total Cash and cash Equivalents CIN NO.: L65922MH1989PLC052257 Website : www. Half year ended September 30, 2026 3,821.17 59.62 (279.61) 0,03 9,969.11 (14.76) 57.05 (14,155.11) (504.12) (7.94) (31.30) (46.34) (1,132.20) (8,915.89) 14,175.21 4,127.12 (168.93) 3,958.18 (5,535.06) (1,576.88) (7.63) 224.14 216.51 71,470.34 (68,150.94) (1,840.03) (38.57) (550.06) (0.25) 890.49 (469.88) 709.56 239.68 0.84 238.84 239.68 � 1lucHFL LIC HOUSING FINANCE LTD (� in Crore) Half year ended September 30, 2025 3,407.60 57.23 174.76 (0.52) 10,042.25 (35.15) 14.35 (14,163.59) (0.87) {4,031.98) (36.09) (231.54) 51.34 (4,75221) (8,975.98) 14,236.36 508.17 (583.60)' (75.44) (4,163.40) (4,238.84) (29.77) 1,801.72 0.52 1,772.47 72,620.27 (73,560.43) 3,015.60 (34.70) (550.06) (0.17) 1,490.5] (975.86) 1,269.56 293.70 1.25 292.45 293.70 Regtstered & Corporate Office: UC Housing Finance Ltd., 131, Maker Tower-F, 13th Floor, Cuffe Parade, Mumbai - 400005 Tel: +91 22 2217 8600, Fax: +91 22 2217 8777, E-mail: lichousing@lichousing.com
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&ucHFL LIC HOUSING FINANCE LTD 3. As per the md AS 108 dealing with 'Operating Segments', the main segments and the relevant disclosures relating thereto are as follows: (fin Crore) Particulars Quarter Ended Half Year Ended Year Ended JW9/l026 30/6/2026 3lV9/l025 30/9/1026 30/9/1025 31/3fl026 Unaudited Unaudited UnaudHed Unaudited Unaudit�d Audited Loans Segment Revenue 7,182.53 7,065.53 7,080.40 14,246.78 14,249.86 28,429.88 Segment Result 1,918.55 1,888.43 1,704.71 3,806.98 3,403.87 7,080.62 Segment Assets 330,073.61 326,839.74 319,066.85 330,073.61 319,066.85 325,163.80 Segment Liabilities 286,305.48 284,03204 280,644.34 286,305.48 280,644.34 283,838.26 Net Assets 43,768.13 42,807.71 38,422.52 43,768.13 38,422.52 41,325.54 Depreciation, Amortization & Impairment 28.32 29.02 31.32 57.34 55.21 117.58 Impairment on financial instruments (92.57) (164.23) 71.99 (256.80) 193.66 171.21 Other Segments Segment Revenue 39.56 33.63 33.67 73.19 59.07 140.57 Segment Result 13.48 11.78 9.69 25.26 13.95 36.00 Segment Assets 338.49 334.74 302.11 338.49 302.11 329.56 Segment Liabilities 107.24 105.93 96.24 107.24 96.24 110.16 Net Assets 231.25 228.81 205.87 231.25 205.87 219.40 Depreciation, Amortization & impairment 1.15 1.14 1.10 2.29 2.18 4.40 Inter Segment Adjustments Segment Revenue (27.66) (13.58) (23.63) (41.67) (32.02) (68.74) Segment Result (12.04) 0.97 (11.40) (11.07) (10.22) (13.15) Segment Assets (235.82) (235.24) (236.28) (235.82) (236.28) (222.34) Segment Liabilities (119.97) (124.29) (127.89) (119.97) (127.89) (110.44) Net Assets (115.85) (110.96) (108.40) (115.85) (108.40) (111.90) Depreciation, Amortization & Impairment (0.00) (0.01) (0.09) (0.01) (0.16) (0.26) Total Segment Revenue 7,194.43 7,085.58 7,090.44 14,278.30 14,276.91 28,501.71 Segment Result 1,919.99 1,901.18 1,703.00 3,821.17 3,407.60 7,103.47 Share of profit of Associates 0.80 2.14 0.02 2.94 0.30 3.32 Tax Expenses 413.40 402.15 353.63 815.55 694.23 1,499.23 OCI adjustments 1.67 (6.50) 2.03 (4.83) 1.34 23.54 Share of Profit/ (Loss) of Non-Controlling Interes' 0.14 0.18 0.12 0.32 0.23 0.57 Total Result (Attributable to Owner) 1,508.12 1,492.35 1,351.28 3,000.47 2,714.48 5,627.21 Segment Assets 330,176.28 326,939.24 319,132.68 330,176.28 319,132.68 325,271.02 Segment Liabilities 286,292.75 284,013.68 280,612.69 286,292.75 280,612.69 283,837.98 Net Assets 43,883.53 42,925.56 38,519.99 43,883.53 38,519.99 41,433.04 Depreciation, Amortization & Impairment 29.47 30.15 32.33 59.62 57.23 121.72 Impairment on financial instruments (92.57) (164.23) 71.99 (256.80) 193.66 171.21 (i) The accounting policies adopted for segment reporting are in line with the policies of the Group. Segment revenue, segment expenses, segment assets and segment liabilities have been identified to segments on the basis of their relationship to the operating activities of the segment. (ii) Transfer prices between operating segments are on an arm's length basis in a manner similar to transactions with third parties. (iii) Loans segment comprises of providing finance for purchase, construction, repairs, renovation of house/ buildings. (iv) Other Segments comprise of Financial Services segment which involves business of marketing Financial Products and Services on own account as well as for and on behalf of other service providers, Construction Segment which establishes and operates assisted living community centres for elderly citizens in India, Asset Management segment which includes promoting and managing different schemes on behalf of LIC Mutual Fund and Trusteeship segment which supervises activities of LIC Mutual Fund. (v) The Company does not have any material operations outside India and hence, disclosure of geographic segments is not given. (vi) No single customer represents 10% or more of the Company's total revenue for the period ended September 30, 2026. CIN NO. : L65922MH1989PLC052257 Website : www.lichousing.com Registered & Corporate Office: UC Housing Finance Ltd., 131, Maker Tower-F, 13th Floor, Cuffe Parade, Mumbai - 400005 Tel: +9122 2217 8600, Fax: +9122 2217 8777, E-mail: lichousing@lichousing.com
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&ucHFL LIC HOUSING FINANCE LTD Notes to the Consolidated Financial Results: 4 The above financial results represent the Consolidated financial results for UC Housing Finance Limited and its subsidiaries constituting the 'Group'. 5 The above financial results for the quarter and half year ended September 30, 2026 have been reviewed and recommended by the Audit Committee and subsequently approved by the Board of Directors at their meeting held on October 30, 2026. The above results have been subjected to Limited Review by the Joint Statutory Auditors of the Company. 6 The consolidated financial results of the Company have been prepared by management in accordance with Indian Accounting Standards ("Ind AS") notified under tl1e Companies (Indian Accounting Standards) Rules, 2015 as amended. Accordingly, these financial results together with the results for the comparative reporting period have been prepared in accordance with the recognition and measurement principles laid down in Ind AS 34 - "Interim Financial Reporting", prescribed under section 133 of the Companies Act 2013 ("the Act") read with Rules issued thereunder, and other recognized accounting principles generally accepted in India, in accordance with Regulation 33 and Regulation 52 of the Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended along with circulars, guidlines and directions issued by the Reserve Bank of India from time to time. These consolidated financial results have been prepared in the format prescribed under the notified schedule Ill of the Companies Act, 2013 for Non Banking Financial Companies issued by the Ministry of Corporate Affairs ("MCA"), as amended. 7 The members at the Annual General Meeting held on August 28, 2026, approved the payment of final dividend of � 10 per equity share aggregating to � 550.06 crore for the year ended March 31, 2026, as recommended by Board of Directors of the Company at its meeting held on May 13, 2026. Accordingly, the dividend amount has been paid to the shareholders in September 2026. 8 The Secured listed non-convertible debt securites of the Holding Company are secured by a negative lien on the assets of the Holding Company, with a minimum Security cover of 100%. In addition to above the Debentures would be secured by mortgage on an Immovable Property owned by the Company. Security cover for NCO issued by the Holding Company is 1.24 times as at September 30, 2026. 9 Disclosure as required by Reserve Bank of India vide circular DOR.no. BP.BC/3/21.04.048/2020-21 dated August 6, 2020 and circular RBI/2021-22/31 DOR.STR.REC.11/21.04.048/2021-22 dated May 5, 2021 on Resolution Framework - 2.0, read with Reserve Bank of India (Non-Banking Financial Companies - Resolution of Stressed Assets) Directions 2025 dated November 28, 2025 as at September 30, 2026 are given below: (� in Crore) Type of borrower Exposure to Of (A), aggregate Of (A), amount Of (A), amount Exposure to Accounts debt that slipped written off paid by the accounts classified as into NPA during during the borrowers classified as Standard the current half current half year during tl1e Standard consequent to year current half year consequent to implementation implementation of resolution of resolution plan - Position plan - Position as as at March 31, at the end of 2026 September 30, (A)* 2026.* I Personal Loans : 1,342.73 31.12 175.10 1,196.07 Corporate persons# 212.40 5.69 12.00 200.39 Of which, MSMEs Others Total '•. 1,555.13 31.12 5.69 187.10 1,396.46 * The figures includes accounts cured #As defined in section 3 (7) of the Insolvency and Bankruptcy Code, 2016. JO There is no information required to be disclosed under disclosures on the details of co-lending arrangements as at September 30, 2026 as required by Reserve Bank of India (Non-Banking Financials Companies - Financial Statements: Presentation and Disclosures) Directions, 2025 Notification No. RBI/DOR/2025-26/359 Master Direction DOR.ACC.REC.No.278/21.04.018/2025-26 dated November 28, 2025 (as amended from time to time). 11 The Holding Company has not transferred / acquired any stressed loans, loans not in default during the quarter ended September 30, 2026 under the Reserve Bank of India (Non-Banking Financial Companies - Transfer and Distribution of Credit Risk) Directions, 2025 - RBI/DOR/2025-26/352, DOR.STR.REC.271/21.04.048/2025-26 dated November 28, 2025 and Reserve Bank of India (Non-Banking Financial Companies - Financial Statements: Presentation and Disclosures) Directions, 2025, DOR.ACC.REC.No.278/21.04.018/2025-26. 12 During the quarter ended September 30, 2026, on review of loan portfolio with reference to the applicable regulatory requirements for classification of housing and non housing finance loans, loans aggregating tot 19,610 crore have been identified for reclassification from housing finance to non-housing finance. The reel a.l)j1Jl:!�=ll:!� ial impact on the Company's aggregate loan assets. The impact on the Capital Adequacy Ratio (CAR) will be recomputed as part of the LC052257 Website : WWW.Ii h Floor, Cuff 400005
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&ucHFL LIC HOUSING FINANCE LTD 13 Disclosure related to project finance for the quarter ended September 30, 2026 pursuant to Reserve Bank of In dia (Non-Banking Financial Companies - Financial Statements: Presentation and Disclosures) Directions, 2025 vide RBI/DOR/2025-26/359 -DOR.ACC.REC.No.278/21.04.018/2025-26 dt 28th November 2025 & also as per Reserve Bank of In dia (Non-Banking Financial Companies - Resolution of Stressed Assets) Directions, 2025 vide RBI/DOR/2025-26/357 DOR.STR.REC.276/21.04.048/2025-26 November 28 , 2025 is given below. Number of Total Item Descriptio n Outstanding Accounts (f in Crore)# 1. Projects under implementation accounts at U,e beginning of U,e quarter. 85 218 3.38 2. Projects under implementation accow1ts sanctioned during U,e quarter. 17 45.8 8 3. Projects under implementation accow1ts where DCCO has been achieved during U,e quarter 1 14.30 3A. Movement of No of Loans & Total Outstanding balances appearing at U,e beginning of U,e (13) 38 .6 0 quarter* 4. Projects under implementation accow1ts al U,e end of U,e quarter. (1 +2-3+3A) 88 2,253.56 5 Out of '4' - accounts in respect of which resolution process involving extension in original / extended DCCO, as the case may be, has been invoked. - 5.1 Out of '5' - accounts in respect of which Resolution plan has been implemented. 5.2 Out of '5' - accow1ts in respect'of which Resolution plan is under implementation. - 5.3 Out of '5' - accounts in respect of which Resolution plan has failed. - - 6 Out of '5', accow1ts in respect of which resolution process involving extension in original/ extended DCCO, as U,e case may be, has been invoked due to change in scope and size of U,e project. - - 7 Out of 1 51 , accow1t in respect of whid1 cost overrun associated with extension in original / extended DCCO, as the case may be, was funded. - - 7.1 Out of?, accounts where SBCF was sanctioned during financial closure and renewed - continuousl\'. 7.2 Out of '7', accow1ts where SBCF was not pre-sanctioned or renewed continuously - - 8 Out of '4' - accounts in respect of whid, resolution process not involving extension in original /extended DCCO, as U,e case may be, has been invoked. - - 8. 1 Out of '8 ' - accounts in respect of which Resolution plan has been implemented. - - 8. 2 Out of '8' - accom1ts in respect of which Resolution plan is under implementation. - - 8. 3 Out of '8 ' - accounts in respect of which Resolution plan has failed. - • MoYement of No of Joans mdudes, loans which are sanchoned rn previous penod but d.1Sbursement was not availed, Joans wluch are closed during the quarter etc. Movement in Total Outstanding includes movement of additional disbursement made & repayments received during the quarter in respect of projects under implementation given at U,e beginning of the quarter. # Total Outstanding represents U,e total principal outstanding of loans and advances. 14 TI,e figures for U1e quarter ended September 30, 2026 and September 30, 2025 are Uie balancing figures between U,e unaudited figures in respect of the half year ended September 30, 2026 and September 30, 2025 and the unaudited figures for the quarter ended June 30, 2026 and June 30, 2025 respectively. 15 TI,e figures for the previous periods/ year have been regrouped/reclassifed wherever required to confirm to current period's/ year's classification. Place: Mumbai Date : October 30, 2026 CIN NO. : L65 922MH1989PLC0522 57 Website : www.lichousing.com r and on behalf of the Board Sandeep Kumar Managing Director & CEO DIN : 11239285 Registered & Corporate Office: UC Housing Finance Ltd., 131, Maker Tower-F, 13 th Floor, Cuffe Parade, Mumbai - 400005 Tel: +9122 2217 8600, Fax: +9122 2217 8777, E-mail: lichousing@lichousing.com
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Shah Gupta & Co. Chartered Accountants Bombay Mutual Building, 3,d Floor, Dr D N Road, Fort Mumbai• 400001 Batliboi & Purohit Chartered Accountants 204, National Insurance Building, D N Road, Fort, Mumbai - 400001 Independent Auditors' Review Report on consolidated unaudited quarterly and half yearly financial results of the Company Pursuant to the Regulation 33 and Regulation 52 of the Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations, 2015 To, The Board of Directors of LIC Housing Finance Limited 1. We have reviewed the accompanying statement of unaudited consolidated financial results of LIC Housing Finance Limited ("the Parent"), and its subsidiaries (the Parent and its Subsidiaries together referred to as "the Group") for the quarter and half year ended September 30, 2026 ("the Statement"), being submitted by the Parent pursuant to the requirements of Regulation 33 and Regulation 52 of the Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements} Regulations, 2015, as amended ("the Listing Regulations"). 2. This Statement, which is the responsibility of the Parent's Management and approved by the Parent's 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 read with relevant rules issued thereunder and other accounting principles generally accepted in India and in compliance with Regulation 33 and Regulation 52 of the Listing Regulations, including relevant circulars issued by the Securities and Exchange Board of India ("SEBI"), guidelines and directions issued by the Reserve Bank of India and National Housing Bank from time to time as applicable to the Parent. Our responsibility is to express a conclusion 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. This standard requires that we plan and perform the review to obtain moderate assurance as to whether the Statement is free of material misstatement. 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. We also performed procedures in accordance with the circular issued by the SEBI under Regulation 33(8) of the Listing Regulations, to the extent applicable. 4. The Statement includes the results of the below mentioned entities: Parent a. LIC Housing Finance Limited Subsidiaries a. LICHFL Care Homes Limited b. LICHFL Financial Services Limited c. LICHFL Trustee Company Private Limited d. LICHFL Asset Management Company Limited Associates a. LIC Mutual Fund Asset Management Limited b. LIC Mutual Fund Trustee Private Limited 5. Based on our review conducted as stated in paragraph 3 above, and based on the consideration of the review reports of other auditors referred to in paragraph 6 below, 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 Standards specified under Section 133 of the Act, as amended, read with relevant rules issued there under and other accounting nner in which it is to be disclosed, or that it contains any material misstatement or that i the relevant prudential norms issued by the Reserve Bank of India in respect of • ioning and other related matters. red set
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Shah Gupta & Co. Chartered Accountants Other matters: Batliboi & Purohit Chartered Accountants 6. We did not review the unaudited interim financial results of four subsidiaries included in the Statement, whose unaudited interim financial results reflect, total assets of Rs. 338.49 crores as at September 30, 2026, total revenues of Rs. 37.49 crores and Rs. 69.32 crores, total net profit after tax of Rs. 9.86 crore and Rs. 19.59 crores and total comprehensive income of Rs. 9.89 crore and Rs. 19.30 crores for the quarter ended September 30, 2026, and for the period from April 1, 2026 to September 30, 2026 respectively, and net cash outflows of Rs. 18.88 crores during the period from April 1, 2026 to September 30, 2026 as considered in consolidated unaudited financial results of the Group. These unaudited financial results have been reviewed by other auditors, whose review reports have been furnished to us by the Management and our conclusion on the Statement, in so far as it relates to the amounts and disclosures included in respect of these subsidiaries is based on the review reports of the other auditors and the procedure performed by us as stated in paragraph 3 above. 7. The accompanying Statement includes Group's Share of total net profit after tax of Rs. 0.75 crore and Rs. 2.91 crores and total comprehensive income of Rs. 0.75 crore and Rs.2.91 crores for the quarter ended September 30, 2026, and for the period from April 1, 2026 to September 30, 2026 respectively, in respect of two associates, based on interim financial information which have not been reviewed by their respective auditors and have been furnished to us by the Management. Our conclusion on the Statement, in so far as it relates to the affairs of these associates is based solely on such unaudited interim financial results and other unaudited financial information. According to the information and explanations given to us by the Management, these unaudited interim financial results and other unaudited financial information are not material to the Group. Our conclusion on the Statement in respect of matters stated in paragraph 6 and 7 above is not modified with respect to our reliance on the work done and the reports of the other auditors and unaudited interim financial results certified by the Management. For SHAH GUPTA & CO., Chartered Accountants Firm Registration No.: 1095 � Heneel K Patel Partner M. No. 114103 Unique Document Identification Number (UDIN) for this document is: 26114103ONVNIP5400 Place: Mumbai Date: October 30, 2026 For BATLIBOI & PUROHIT Chartered Accountants Firm Registration No.: 101048W Pa rag Hangekar Partner M. No. 110096 Unique Document Identification Number (UDIN) for this document is: 26110096OOXCNN8216 Place: Mumbai Date: October 30, 2026 2 of 2 I Page
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: Statement of Securitv Cover as at September 30 2026 , Col1111111C1 Colaam ColamaE Cohumtffff) co1 ... Cohlm a Cohumtl 0,--J CahmmK CohumaA Cobunnl Dli (ii,1 r_,_, Uri Exdusl•r r.ui- r..,._Pusa P.ui-hssa Eliminatio bc.lusive n(.-Chug• awg. r...., awg. Chug• n...�- in -- bypmp,lSSU deblbo lder debl (indados debl for wldch this UldSoa DeblSDOI -Description Debi for Debi for ttrtlfi<oleis wbicbdlero INlck,dby AsMtsDOI PortkaLu, ol..sotfor wbicb this Otbor wb.idathis -· is p1ri- .. ,_ olfon,hs -- (TololCloll) wbldl this ttrlif"ll<att s.c.u-.d <tttil"ll<Ott odlttdeblwitb ...... oHOttd .. s«wity (d .. 1o certif"aale being Debi bdng .,.ri-,..... clwgo 5<cnrlty odasivo - issaod dwge (odading plaspm 11o- -- - dwge) .. ..; -.. Book Book Ye!{ look Book v.i ... Volae No v.i .. Vahu, ASSETS Property, Immovable YES 0.34 - 180.34 - 180.68 Plant and Equipment Property Right of Use Assets - - - 156.73 - "156.73 Goodwil.l - - - - - Intangible Assets - - 31.83 - 31.83 Intangible Assets under Development - - - - - Investments - - 4,828.83 - 4,828.83 -----· . Loans from - 321,085.32 - 879.43 - 321,964.75 Trade Receivables - - - - - - - - - - - 235.23 - 235.23 anK Ha ances 01.ner than Cash and Cash - - - - - 82.05 - 82.05 ,_ Olhe,s - - - - - 2,593.51 - 2,593.51 Tot.al - 321,()85.67 - 8,987.94 - 330,t)73.61 LIABILITIES Debt securities to which Secured - - YES 129,828.64 - - 129,828.64 this certificate ....,,rtains NCDs - Other debt sharing pari- paSSu charge with above - YES 129,935.39 - - - 129,935.39 debt Other Debt - - - 814.69 - - 814.69 Subordinated debt not tobe - - 1,885.42 - - 1,885.42 Borrowings ft/Ill! - - - - - - - Bank - - - - - - Debt Securities - - - 12,390.72 - - 12,390.72 Othe,s - - - 10,249.92 - - 10,249.92 Trade payables - - - - 66.78 - - 66.78 Lease Liabilities - - - 178.16 - - 178.16 Provisions - - - - - 307.44 - - 307.44 Others - - - - 648.32 - 648.32 Total - 259,764.03 - 26,541.� - - 286,305.43 c.....--v- C.....oaMalbtV_.,. bdU.SJVC P.ui-PilSSU S«urily - Security Covtt 1 24 Covrr D,.a. Riltio ' Tlris col1111111 slrall i11cl11de book. value of assets lravi11g exclusive c/,nrge a11d outstu11di11g book value of debt for wlriclr this C£rtifiaite is iss11ed. ii This ro/1w111 slrall i11dude book value of aSSl!ts havi11g excl11siue drarge a11d 011tsta11di11g book va/11e of all correspo11di11g debt other tha11 ro/1111111 C. iii This co/1111111 slrall i11clude debt for wltic/1 tltis artifiaite is iss11ed lravi11g a11y pari pass11 charge - Me11tio11 Yes, else No. SucHFL LIC HOUSING FINANCE LTD (f inCrore) Co- ColaaaM Colaom ColamnO Column P L N llelotod 10 oaJy .-11•- covOffll by I.his mtlficol• /1,ook •• Cmying .,.._,for nhlf/1,ook exduive vAlue for pui M..ttd dwg• p,lSSU<lwg• Vahu! - M..ttd -whm, fa.- - v.i • .ror - ..... is - - r..i DOI TOlol dwgod nJaeis ....... -.ia.bleor V�-<•K+L+ OD DOI dwg• applic,ble M+N) ExdnsiY -b _ ... (For --. ·- le or DSRA •ppliaWr mukN v.iue (ForEg. is DOI - •oolic•blrl Rdlti, loColamnf - - 4.51 - 4.51 - - - - - - - - - - - - - - - 321,085.32 321,085.32 - - - - - - - - - - - - - - - - - 4.51 321,085.32 321,089.83 - - - 129,828.64 129,828.64 - - 129,935.39 129,935.39 - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 259,764.03 259,764.03 iv 17,is 0011111111 shall i11cl,u/e a) book val11e of assets /1avillg pari-pass11 charge b) 011tsta11di11g book va/11e of debt for which this C£rtiftcate is issued a11d c). other debt shari11g pari- passu charge a/011g with deht for whi, C£rtijicate is iss11ed. v This co/1111111 shall i11cl111/e book value of all other assets having pari pass11 clmrge a11d outstandi11g book val11e of correspo11di11g debt. vi 77,is co/111111 1 slmll i11dude all thos,, assets w/1id1 are 1101 dmrged a11d slmll include al/ 1111s,,a,red borrowings i11cludi11g subordi11aled debt a11d slm/1 i11cl11de 011/y those assets wlric/1 are paidfor. �, 111 order to n,ntc/1 the liability a11101111t with ft11a11da/s, it is 11eassary to e/i111i11ale tire debt wlrich /ms been co1111ted more tha11 011a (i11cl11ded 1111der exclusive c/,nrge col1111111 as also 1111der pari pass11). 011 tire assets side, there sJ,nll not be eli111i11alio11 as tlrere is 110 1JVtrlap . .;,, Assets whic/1 are amsidered at Market Val11e like la11d, 811ildi11g, Reside11tiaVCo111111erdal Real Estate to be slated at Market Va/11e. Other assets havi11g c/,nrge to be stated al book va/11e/Q,rryi11g Value. "Tire market va/11e sJmll be a,/a1/ated as per t/,e total value of assets 111t11tio11ed i11 Co/1111111 0. x Reczivable 1mder ft11a11d11g activities ro11sist of large 1111,n/Jer of small ticket hws. This is part of the 11011 tradi11g book where loa11s are i11 the 11ah1re of held to maturity a11d created with a sole objective of collecti11g pri11dpal a11d i11krest. 17,erefore company has considered the mrryi11g value (11et of allowa11a) for this artiftaite. :ri Tire nmrlrcl value of ���;t=�qj_ movable properties. Market va/11e is co11sidered 011 t/,e basis of czrtifted val11atio11 do1,e 011 29th May 2025 (2 Properties) & 0211d /1111e 2025 (for 2 properties) CIN NO. C052257 Reglst ���- ce: LIC Housing Fi Tel: +9122 221r8600, Fax: +9122 2217 87 ·ng.com c:: er Tower-F, 13th Floor, Cuffe Para r:-tt,-<l',,, .. �f,(g,@lichousing.com 005
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Annexure I Statement of Information for listed _Non-Convertible Debentures ("NCO"): A. List of Listed NC D's issued during the quarter ended September 30, 2026 Sr. No. Series ISIN Secured /Unsecured ·Amount ft in Crore\ I 459 INEI 15A07RK8 Secured Bv Negative Lien 1,000.00 B. Listed NCD's outstanding as at September 30,2026 Sr. No. Series ISIN Secured /Unsecured Amount (tin Crorcl I 314 INEI 15A07KS6 Secured Bv Negative Lien 1000.00 2 320 JNEI 15A07KY4 Secured Bv Nel!ative Lien 1000.00 3 332 INEI 15A07LO3 Secured Bv Negative Lien 600.00 4 337 INEI 15A07LU0 Secured Bv Ne{!ative Lien 700.00 5 341-Option 3 INEI 15A07MC6 Secured Bv Negative Lien 500.00 6 353 INEI 15A07MQ6 Secured Bv Nel!ative Lien 530.00 7 359 INEI 15A07MW4 Secw·ed By Nel!ative Lien 1477.00 8 365 INEI l 5A07ND2 Secw·ed Bv Negative Lien 912.00 9 367-0ption 3 INEI I 5A07NH3 Secured Bv Negative Lien 630.50 10 369-Option 2 INEI 15A07NL5 Secured Bv Nel!ative Lien 274.90 II 372-Option 2 INEI I 5A07NP6 Secured Bv Nel!ative Lien 1606.00 12 376 INEI I 5A07NU6 Secw·ed Bv Negative Lien 1365.00 13 382 INEI 1'5A07OB4 Secured Bv Negative Lien 3400.00 14 386 INEI 15A07OF5 Secured Bv Negative Lien 2500.00 15 397 INEI 15A07OR0 Secured Bv Nel!ative Lien 1120.00 16 411 INEI I 5A07PH8 Secured Bv Nel!ative Lien 320.00 17 415 INEI I 5A07PL0 Secured Bv Negative Lien 975.00 18 411 INEI I 5A07PH8 Secured Bv Negative Lien 420.00 19 417-Option I INEI l 5A07PN6 Secured Bv Nel!ative Lien 1000.00 20 417-Option 3 • INEI I 5A07PP I Secw·ed Bv Negative Lien 750.00 21 417-Ootion 3 INEI 15A07PPI Secured Bv Negative Lien 250.00 22 41 7-Ootion 3 INEI 15A07PPI Secured Bv Negative Lien 657.00 23 419-Option 2 INEI l 5A07PR7 Secured Bv Negative Lien 500.00 24 4 I 9-Ootion 2 INEI 15A07PR7 Secured Bv-Negative Lien 300.00 25 420-Ootion I INEI 15A07PT.3 Secured By Nel!ative Lien 1275.00 26 421 INEI 15A07PY9 Secured Bv Negative Lien 1000.00 27 41 7-Ootion 3 INEI 15A07PPI Secured Bv Negative Lien 1350.00 28 421 INEI 15A07PV9 Secured Bv Negative Lien 1500.00 29 424-Ootion I INEI 15A07PY3 Secured By Nel!ative Lien 1500.00 30 424-Ootion I INEI 15A07PY3 Secured Bv Nel!ative Lien 2000.00 31 425 INEI 15A07QAI Secured Bv Negative Lien 1500.00 32 353 INEI 15A07MQ6 Secured Bv Negative Lien 2500.00 33 425 INEI 15A07QAI Secured Bv Negative Lien 300.00 34 427 INEI 15A07QC7 Secured Bv Nel!ative Lien 500.00 35 430 INEI I 5A070F0 Secured Bv Neeative Lien 1150.00 36 359 INEI 15A07MW4 Secured Bv Neeative Lien 2011.00. 37 432 INEI 15A07QH6 Secured Bv Nel!ative Lien I 055.00 38 432 INEI 15A07QH6 Secured Bv Negative Lien 300.00 39 427 INEI 15A07QC7 Secw·ed Bv Neeative Lien 1730.00 40 433 JNEI 15A07QI4 Secured Bv Nel!,ative Lien I 105.00 41 434-Option I INEI 15A07QJ2 Secured Bv Negative Lien 1040.00 42 4 34-Option 2 INEI 15A07QK0 Secured Bv Nel!.ative Lien 2880.00 43 434-Ootion I INEI 15A07OJ2 Secured Bv Ne11:ative Lien 1500.00 44 435 INEI l 5A07QL8 Secured By Negative Lien 1250.00 45 436 INEI 15A07QM6 Secui·ed Bv Ne<>ative Lien 941.00 46 433 INEI 15A07QJ4 Secured Bv Negative Lien 2000.00 47 376 INEI 15A07NU6 Secured Bv Negative Lien 1000.00
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Sr. No. Series ISIN 48 437 INEl 15A07QN4 49 372-Ootion 2 INEI 15A07NP6" 50 437 INEI 15A07QN4 51. 437 lNEI 15A07QN4 52 438 INEI 15A07QO2 53 438 INEI 15A07QO2 54 437 INEl 15A07QN4 55 438 .. INEl 15A07OO2 56 439 INEl 15A07QP9 57 417-Ootion I INEI I 5A07PN6 58 440 INE115A07QQ7 59 441 INEl 15A07OR5 60 442 INEl 15A07OS3 61 440-Reissue I INEl 15A07QQ7 62 386-Reissue 1 INEl 15A07OF5 63 441-Reissue I INEl 15A07QR5 64 444 INEI I 5A07QU9 65 445-Ootion I INEI 15A07QV7 66 445 Option II INEI 15A07QW5 67 444-Reissue. I INEI 15A07QU9 68 446 INEI 15A07QX3 69 445-Ootion I Reissue I INE115A07QV7 70 447 TNEI 15A07QYJ 71 445 Ootion II Reissue I INEI 15A0·7QW5 72 44 7 Reissue I INEI 15A07QYI 73 448 INEI 15A07QZ8 74 441 Reissue 2 INEI 15A07QR5 75 449 INEI 15A07RA9 76 419 Option II Reissue 2 INEI I 5A07PR7 77 447 Reissue 2 INEI 15A07QYI 78 450 INEI 15A07RB7 79 451 INEI 15A07RC5 80 445 Option II Reissue 2 INEI I SA07QW5 81 452 INEI 15A07RD3 82 448 Reissue I INEI 15A07QZ8 83 452 Reissue I INEI 15A07RD3 84 453 INEI 15A07REI 85 454 INEI 15A07RF8 86 452 Reissue 2 INEI 15A07RD3 87 448 Reissue 2 INEI 15A07QZ8 88 455 INEI 15A07RG6 89 455 Reissue I INE;:115A07RG6 90 456 INEI 15A07RH4 91 436 Reissue I INEI 15A07QM6 92 457 INEI I 5A07Rl2 93 458 INEI 15A07RJ0 94 459 INEI 15A07RK8 Secured /Unsecured Secw·ed Bv Negative Lien Secured Bv Negative Lien Secured Bv- Negative Lien Secui'ed Bv Negative Lien· Secured By Negative Lien Secured By Negative Lien Secured· By Negative Lien Secured Bv Negative Lien Secured Bv Negative Lien Secured By Negative Lien Sec11red By Negative Lien Secw·ed Bv Negative Lien Secured Bv Negative Lien • Secured Bv Negative Lien Secured By Negative Lien Secured Bv Negative Lien Secured Bv Negative Lien Secured Bv NeS?ative Lien Secured Bv Negative Lien Secured By Negative Lien Secured Bv Negative Lien Secured Bv Negative Lien Secured Bv Negative Lien Secured By Negative Lien Secured Bv Negative Lien Secured Bv Negative Lien Secw·ed Bv NeS?ative Lien Sec11red By Negative Lien Secured By Negative-Lien Secured BY Negative Lien Secured Bv NeS?ative Lien Secured By Negative Lien Secured By Negative Lien Secured Bv Negative Lien Secured Bv Negative Lien Secured Bv Negative Lien Secured By Negative Lien Secured By NeJ!,ative Lien Secured By Negative Lien Secured Bv Negative Lien Secured Bv Negative Lien Secured Bv Negative Lien Secured By Nel!,ative Lien Secured Bv Negative Lien Secured Bv Negative Li�n Secured Bv NeS?ative Lien Secured By Negative Lien Amount ({ in Crore) 1300.00 501.00 I 642.30 800.00 1005.00 1190.00 503.00 505.00 3470.00 1780.00 2105.00 1004.00 2570.00 1510.00 752.00 751.00 1050.00 1500.00 710.00 2500.00 1625.00 1730.00 1300,00 1500.00 1000.00 ·1315.00 1050.00 1275.00 605.00 1635.00 1245.00 2745.00 1003.00 1000.00 700.00 1225.40 1000.00 7000.00 1000.00' 1400.00 1210.00 1100.00 3250.00 1100.00 1,150.00 3,500.00 1,000.00 -:�� GD.& PORAT FFICE BAI
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,. it, 1· Shah Gupta & Co. Chartered Accountants Bombay Mutual Building, 3,d Floor, Dr D N Rood, Fort Mumbai• 400001 Batliboi & Purohit Chartered Accountants 204, Notional Insurance Building, D N Rood, Fort, Mumbai - 400001 Independent Auditor's Certificate on Security Cover as at September 30, 2026 pursuant to Regulation 54 read with Regulation 56{1)(d) of the Securities and Exchange Board of India {Listing Obligations and Disclosure Requirements) Regulations, 2015 (as amended) To, The Board of Directors, LIC Housing Finance Limited, 131, Maker Tower "F" Premises, 13th Floor, Cuffe Parade, Mumbai - 400005. Dear Sirs, 1. This certificate is issued in accordance with the terms of our engagement letter dated September 05, 2025 with LIC Housing Finance Limited (the "Company"). 2. We Shah Gupta & Co., Chartered Accountants and Batliboi & Purohit, Chartered Accountants, are Joint Statutory Auditors of the Company and have been requested by the Company to certify the accompanying Statement showing 'Security Cover' for the listed non-convertible debt securities ('NCDs') as at September 30, 2026 (the 'Statement') which has been prepared by the management of the Company for the purpose of its onward submission to Stock Exchanges in order to comply with the requirements of Regulation 54 read with Regulation 56(1)(d) of the Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations, 2015 (as amended) (the 'SEBI Regulations'). 3. Accordingly, the Company has prepared the details of security cover available for debt securities in accordance with the unaudited standalone financial results as at September 30, 2026 and other relevant records/documents maintained by the Company as per attached Annexure 1. We have stamped the same for identification purposes only. 4. We understand that this certificate is required by the Company for the purpose of submission to BSE Limited, National Stock Exchange of India Limited and Debenture Trustees with respect to maintenance of security cover in respect of listed non convertible debt securities of the Company as per Regulation 54 of Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations, 2015 ("Regulations") in the format notified by SEBI vide circular no. SEBI/HO/DDHS-PoD 1/P/CIR/2025/117 dated August 13, 2025. Management Responsibility 5. The preparation of the "Statement" and "Annexure 1" is the responsibility of the Management of the Company including the preparation and maintenance of all accounting and other relevant supporting records and documents. 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. 6. The Management of the Company is also responsible for ensuring that the Company complies with: a. The requirements of the Regulations and the Debenture Trust Deeds ('DTD') for all listed NCDs issued during the period ended / outstanding as at September 30, 2026 and for providing all relevant information to the Company's Debenture Trustees. b. Ensuring maintenance of the adequate security-cover available for listed NCDs as per Regulation 54 of the SEBI Regulations. c. Accurate computation of security -cover available for listed NCDs which is based on unaudited standalone financial results of the Company as at September 30, 2026. d. The Management of the Company is also responsible for ensuring that the Company complies with all the relevant requirements of the SEBI circular, SEBI Regulations, Companies Act, 2013 and other applicable laws and regulations, as applicable. This responsibility includes ensuring that the relevant records provided to us for our examination are correct and
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Shah Gupta & Co. Chartered Accountants Auditor's Responsibility Batliboi & Purohit Chartered Accountants 7. Based on our examination of the security cover available for the listed NCDs, which has been prepared by the management from the unaudited standalone financial results for the quarter and half year ended September 30, 2026 and relevant records provided by the Company, pursuant to the requirements of the SEBI Regulations and the circular, it is our responsibility to provide a limited assurance as to whether as at September 30, 2026, the Company has maintained security cover as per the terms of the Information Memorandum / Placement Memorandum and Debenture Trust Deeds. This did not include the evaluation of adherence by the Company with all the applicable guidelines of the Regulations, Offer Document/ Information Memorandum and Debenture Trust Deeds entered between the Company and the Debenture Trustees of the Non-Convertible Debentures. 8. We have jointly carried out limited review of the unaudited standalone financial results of the Company for the quarter and half year ended September 30, 2026, and issued an unmodified conclusion vide our report dated October 30, 2026. We conducted our review of the financial results 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. This standard requires that we plan and perform the review to obtain moderate assurance as to whether the financial results are free of material misstatement. 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 specified under section 143 (10) of the Companies Act, 2013 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. Further, we have not reviewed/audited any financial statements of the Company as of any date or for any period subsequent to September 30, 2026. 9. The procedures performed in a limited assurance engagement vary in nature and timing from, and are less in extent than for, a reasonable assurance engagement; and consequently, the level of assurance obtained in a limited assurance engagement is substantially lower than the assurance that would have been obtained had a reasonable assurance engagement been performed. We have performed the following procedures: Obtained and read on a test check basis, the Debenture Trust Deeds and the Information Memorandum in respect of the Debentures secured by way of negative lien and noted the particulars of security cover and the security cover percentage required to be maintained by the Company in respect of such Debentures as indicated in the Statement.and noted that there is no minimum security cover percentage prescribed therein in respect of the such Debentures. a. Traced and agreed the principal amount of the Debentures outstanding as at September 30, 2026 to the financial results referred to in paragraph 7 above, and the books of account maintained by the Company as at September 30, 2026. b. Traced the book value of assets indicated in the Statement to the financial results as at September 30, 2026 referred to in paragraph 7 above and other relevant records maintained by the Company. c. Obtained the list of the securities created in the register of charges maintained by the Company and 'Form No. CHG-9' filed with the Ministry of Corporate Affairs. Traced the value of charge created against assets to the security cover indicated in the Statement on a test check basis. d. Examined whether the figures contained in the Statement are accurately extracted from the unaudited standalone financial results. e. Examined and verified the arithmetical accuracy of the computation of security cover indicated in the Statement. f. Performed necessary inquiries with the Management and obtained necessary representations. 10. Our scope of work did not involve us performing audit tests for the purposes of expressing an opinion on the fairness or accuracy of any of the financial information or the financial results of the Company taken as a whole. We have not performed an audit, the objective of which would be the expression of an opinion on the financial results, specified elements, accounts or items thereof, for the purpose of this certificate. Accordingly, we do not express such opinion. 11. We conducted our examination of the Statement and Annexure 1, on test check basis, in accordance with the Guidance Note on Reports or Certificates for Special Purposes issued by the Institute of Chartered Accountants of India. The Guidance Note requires that we comply with the ethical requirements of the Code of Ethics issued by the Institute of Chartered Accountants of India. 12. We have complied with the relevant applicable requirements of the Standard on Quality Control (SQC) 1, Quality rform Audits and Reviews of Historical Financial Information, and Other Assurance and Related Servic y the Institute of Chartered Accountants of India.
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Shah Gupta & Co. Chartered Accountants Conclusion Batliboi & Purohit Chartered Accountants 13. Based on the procedures performed by us, as referred to in paragraph 9 above and according to the information and explanations received and Management representations obtained, nothing has come to our attention that causes us to believe that as at September 30, 2026: a. The computation of security cover available for debenture holders contained in the Statement is not in agreement with the unaudited standalone financial results and the books of account and other relevant records and documents maintained by the Company. b. Security cover available for debenture holders is not 100% or more than the cover required as per Offer Document/ Information Memorandum in respect of listed debt securities. Restriction on Use 14. This Certificate is addressed and provided to the Board of Directors of the Company solely for the purpose of submission to the Stock Exchanges and Debenture Trustees as stated in paragraph 4 above in accordance with the SEBI Regulations and should not be used for any other purpose. Our work was performed solely to assist you in meeting your responsibilities in relation to your compliance with the Regulations. Our obligations in respect of this certificate are entirely separate from, and our responsibility and liability are in no way changed by, any other role we may have (or may have had) as auditors of the Company or otherwise. We shall not be liable to the Company or to any other person concerned for any claims, liabilities or expenses relating to this assignment, except to the extent of fees relating to this assignment. Nothing in this certificate, or anything said or done in the course of or in connection with the services that are the subject of this certificate, will extend any duty of care we may have in our capacity as auditors of the Company. 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 shown or into whose hands it may come without our prior consent in writing. For SHAH GUPTA & CO., Chartered Accountants Firm Registration No.: 109574W Heneel K Patel Partner M. No. 114103 UDIN: 26114103NGXNPZ5678 Place: Mumbai Date: October 30, 2026 For BATLIBOI & PUROHIT Chartered Accountants F' m Reg1strat1on No.: 1010 Partner M. No. 110096 UDIN: 26110096WUPZIV1 Place: Mumbai Date: October 30, 2026 3 of 3 I Pa g e
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llucHFL Annexure-A LIC HOUSING FINANCE LTD CERTIFICATE OF UTILISATION FOR THE QUARTER ENDED SEPTEMBER 30, 2026 Statement of utilization of issue proceeds Name of the issuer: LIC Housing Finance Limited (f In Crore) If 7 is Yes, then Any specify the ISIN Placement Type of Date of Amount Raised Funds utilized deviation purpose of Remarks, instrument raising funds (Face Value) (Face Value) (Yes/No) for which if any the funds were utilized) 1 2 3 4 5 6 7 8 9 Non-Convertible Debentures INE115A07R.K8 Private NCO 16-Sep-26 1,000.00 1,000.00 NO NA. NA Sub-Total 1,000.00 1,000.00 Commercial Paper INE115A14.FY0 Private CP 27-Aug-26 2,000.00 2,000.00 NO NA NA INE115A14FZ7 Private CP 31-Aug-26 850.00 850.00 NO NA NA INE115A14GA8 Private CP 3-Sep-26 750.00 750.00 NO NA NA INE115A14FZ7 Private CP 3-Sep-26 1,500.00 1,500.00 NO NA NA INE115A14GB6 Private CP 9-Sep-26 2,000.00 2,000.00 NO NA NA Sub-Total ·, 7,100.00 7,100.00 Total 8,100.00 8,100.00 CIN NO.: L6 5 922MH1989PLC05225 7 Website : www.lichousing.com Registered & Corporate Office: UC Housing Finance Ltd., 131, Maker Tower-F, 13th Floor, Cuffe Parade, Mumbai - 400005 Tel: +9122 2217 8600, Fax: +9122 2217 8777, E-mail: lichousing@lichousing.com
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Annexure-B &ucHFLI LIC HOUSING FINANCE LTD Statement of deviation/variation in use of Issue proceeds: Particulars Remarks Name of listed entity LIC Housing Finance Limited Mode of fund raising Private placement Type of instrument Non-convertible Debentures and Commercial Papers Date of raising funds Refer Annexure - A Amount raised Refer Annexure - A Report filed for quarter ended 30.09.2026 Is there a deviation/ variation in use of funds raised? No Whether any approval is required to vary the objects of the No issue stated in the prospectus/ offer document? If yes, details of the approval so required? Not Applicable Date of approval Not Applicable Explanation for the deviation/ variation Not Applicable Comments of the audit committee after review None Comments of the auditors, if any None Objects for which funds have been raised and where there has been a deviation/ variation, in the following table: Amount of Original Modified Original Modified Funds deviation/Variation for the object object, if allocation, allocation, Utilised quarter according to Remarks, if any any if any if any applicable object(in crore and in%) - - - - - - 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. Please take the above on record. ��a-· �a'-\� Name of signatory : Mr Bhawani Shanker Baheti Joint General Manager (Accounts) Date: 30.10.2026 - � 0 f IN-4,v. �,.,-- ------ � i,j REGO.& � l ::,�ORPORA � JE i- ) 0 OFFICE i � MUMBAI -...; 'y, 01--,--; CIN NO.: L65 922MH1989PLC05225 7 Website : www.lichousing.com Registered & Corporate Office: LIC Housing Finance Ltd., 131, Maker Tower-F, 13th Floor, Cu ffe Parade, Mumbai - 400005 Tel: +9122 2217 8600, Fax: +9122 2217 8777, E-mail: lichousing@lichousing.com
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Annexure-C Statement of deviation/variation in use of Issue proceeds: (As per regulation 32(1) of the SEBI (LODR) Regulation, 2015 read with SEBI Master Circular No. SEBI/HO/CF/PoD/CIR/P/2D23 /120 dated July 11, 2023) Particulars Remarks Name of listed entity LIC Housing Finance Limited 11i:Ic:HFL LIC HOUSING FINANCE LTD Mode of fund raising Public issues/Right Issues/ Preferential Issue/QIP /Others Type of instrument Not Applicable Amount raised Not Applicable Report filed for quarter ended 30.09.2026 Monitoring Agency Not Applicable Monitoring Agency Name, if applicable Not Applicable Is there a deviation/ variation in use of funds raised? No If yes, whether the same is pursuant to change in terms of a Not Applicable contract or objects, which was approved by the shareholders. If yes, date of shareholders' approval Not Applicable Explanation for the Deviation/ Variation Not Applicable Comments of the audit committee after review Not Applicable Comments of the auditors, if any Not Applicable Objects for which funds have been raised and where there has been a deviation/ variation, in the following table: Amount of Original Modified Original Modified Funds deviation/Variation for object object, if allocation, if allocation, if Utilised the quarter according to Remarks, if any any any any applicable object(in crore and in%) - - -I - - - - Deviation could mean: I 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 or c. Change in terms of a contract referred to in the fund raising document.i.e. prospectus, letter of offer, etc. Please take the above on record. -- � J.ffeJJ!j_JC1'1i0 ��---.: �o.-l� ri;;j�REGD.�� I .:) CORPORATE r )O � FFICE - Name of signatory: Mr Bhawani Shanker Baheti j:. MUMBAI � 017 * o'»-'t. Joint General Manager (Accounts) - Date: 30.10.2026 CIN NO.: L65922MH1989PLC052257 Website : www.lichousing.com Registered & Corporate Office: UC Ho using Finance Ltd., 131, Maker Tower-F, 13 th Floor, Cuffe Parade, Mumbai - 400005 Tel: +9122 2217 8600, Fax: +9122 2217 8777, E-mail: lichousing@lichousing.com
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Related party dfaclosure for Six Month Period Ended 30th September 2026 Details of the party (listed entity Details of the counterparty /subsidiary) entering into the S. No Type of related party transaction Name Name Relationship of the counterpa.rty with the listed entity or its subsidiary 1 UC Housing Finance Ltd. UC of India Enterprise Having Significant Rent, Rates & Taxes Influence 2 UC Housing Finance Ltd. UC of India • Enterprise Having Significant Electricity Expenses Influence 3 UC Housing Finance Ltd. UC of India Enterprise Having Significant Staff trainin9, Conference, etc. Influence Enterprise Having Significant Gratuity, Mediclaim, GSU and UC Housing Finance Ltd. UC of India Influence Pension Fund for staff posted from from UC Contribution to UC of India for a) Gratuity premium Enterprise Having Significant b) Payment towards leave 5 UC Housing Finance Ltd. UC of India encashment premium Influence b) Renewal of group term Insurance and other payments related to Employees. 6 UC Housing Finance Ltd. UC of India Enterprise Having Significant Interest expenses on Secured and Influence Unsecured loans/Debt Securities 7 UC Ho;:;;ing Finance Ltd. UC of India Enterprise Having Significant Repaymeot of Non- Convertible Influence Debentures 8 UC Housing Finance Ltd. LIC of India Enterprise Having Significant Receipt of Rewriting Charges Influence 9 UC Housing Finance Ltd. LIC of India Enterprise Having Significant Dividend Paid Influence 10 LIC Housing Finance Ltd. LIC of India Enterprise Having Significant Balance as at the Period end towards Influence Non Convertible Debentures (Credit) Enterprise Having Significant Balance as at Period end towards 11 LIC I-lousing Finance Ltd. LIC of India Interest Accrued on Non Convertible Influence Debentures (Credit) � 12 UC I-lousing Finance Ltd .. IRMA ISEED One Director holding Directorship Contribution to CSR activities Foundation Ltd Value of the Value of transaction related party during the reporting transaction as period for tire period approved by the from 01-04-2026 to audit committee 30-09-2(}26 for the year 22.00 7.73 2.00 0.39 0.30 -, 5.75 1.04 70.00 - 135.00 - 1,800.00 - 25.00 - - 248.84 - - - - 1.85 1.75 (� In Crores) In case monies are due to either party as a result of the transaction Opening balance Closing balance (01-04-2026) (30-09-2026) - - - - - - - - - - - - - - - - - - 1,800.00 1,800.00 46.37 112.27 - - - .J -... , .. � . EGO.&�� ��,..:��t� RPORATE)r- �O�FFlCE]il � MUMBAI , v ':Y 'I) *• --
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(� In Crores) Related party disclosure for Six Month Period Ended 30th September 2026 Details of the party (listed Value of the Value of transaction In case monies are due to either party as entity Details of the counterparty related party during the reporting a result of the transaction /subsidiary) entering into the transaction as period for tl,e period S. No Type of rdated party transaction approved by the from 01-04-2026 to audit crimrnittee 30-09-2026 Name Narne Relationship of.the counterparty for the year Opening balance Closing balance with the listed entity or its subsidiary (01-04-2026) (30-09-2026) 13 UC Housing Finance Ltd. IDBI Trusteeship Ltd Associate of UC of India Annual Trusteeship Fees 0.15 0.15 - 14 UC Housing Finance Ud. Shri Sandeep Kumar Managing Director and CEO Outstanding Amount of Loan taken - - 0.98 0.96 (From 29.08.2026) from the Company 15 UC Housing Finance Ltd. Shri Lokesh Mundhra Chief Finance Office Investment in Public Deposit As per Standard 0.10 - - slab payout rates 16 UC Housing Finance Ltd. Shri Lokesh Mundhra Chief Finance Office Interest Expense on investment in As per Standard 0.01 - - Public Deposit slab payout rates Balance as at Period end towards 17 UC Housing Finance Ltd. Shri Lokesh Mundhra Chief Finance Office Public Deposit and Accrued Interest - - 0.13 0.23 on Public Deposit (Credit) 18 UC Ho.using Finance Ltd. Shri Lokesh Mundhra Chief Finance Office Outstanding Amount of Loan taken - 0.05 0.04 from the Compjiny 19 UC Housing Finance Ltd. UC Card Services Ltd. Subsidiary of UC of India Interest Expense on Public Deposit As rer Standard 0.72 - slab payout rates 20 UC I-lousing Finance Ltd. UC Card Services Ltd. Subsidiary of UC of India Investment in Public Deposit - 4.00 - - 21 UC Housing Finance Ltd. UC Card Services Ltd. Subsidiary of UC of India Redemption of Public Deposit - 9.50 - - Balance as at the Period end towards 22 UC Housing Finance Ltd. UC Card Services Ltd. Subsidiary of UC of India Public Deposit and Accrued Interest - - 25.33 18.26 on Public Deposit (Credit) 23 UC Housing Finance Ltd. Shri Ratnakar Patnaik Non-Executive Nominee Director Outstanding Amount of Loan taken - 0.41 0.40 from the Company 24 UC Housing Finance Ltd. Shri. R Doraiswamy Chairman (Non-Executive Nominee Outstanding Amount of Loan taken - - 0.41 0.38 Director) from the Company 25 . UC Housing Finance Ltd. UCHFL Financial Subsidiary Company Rent Received Wholly Owned 0.37 Services Ltd subsidiary - 'f lNA,,v • 0r�� .... o REGO.�� I :::> coRP0!1,JE C. ) � O OFFICE S: :'>- MUMBAI � a,, ..... � ot:, ,. -
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Related party disclosure for Six Month Period Ended 30th September 2026 S. No 26 27 28 29 30 31 32 33 34 35 36 37 Details of the party (listed entity /subsidiary) entering into the . . ... Name UC Housing Finance Ltd. UC Housing Finance Ltd. UC Housing Finance Ltd. UC Housing Finance Ltd. UC Housing Finance Ltd. UC Housing Finance Ltd. UC Housing Finance Ltd. UC Housing Finance Ltd. UC Housing Finance Ltd. UC Housing Finance Ltd .. UC Housing Finance Ltd. UC I-lousing Finance Ltd. Details of the counterparty Name Relationship of the counterparty with the listed entity or its subsidiary UCHFL Financial Subsidiary Company Services Ltd UCHFL Financial Subsidiary Company Services Ltd UCHFL Financial Subsidiary Company Services Ltd UCHFL Financial Subsidiary Company Services Ltd UCHFL Financial Subsidiary Company Services Ltd UCHFL Financial Subsidiary Company Services Ltd UCHFL Financial Services Ltd Subsidiary Company UCHFL Financial Services Ltd Subsidiary Company UCHFL Financial Services Ltd Subsidiary Company UCHFL Financial Subsidiary Company Services Ltd UCHFL Asset Management Company Subsidiary company Ltd UCHFL Asset . Management Company Subsidiary company Ltd Type of related party transaction Investment in Public Deposit Redemption of Public Deposit Interest expense on the Public Deposit Dividend Received Commission Expenses on Loan Business Commission Expenses on Public Deposit ·Balance as at the Period end towards payment of Commission Expense on Loan Business (Credit) Balance as at Period end towards payment of Commission Expense on Public Deposit (Credit) Balance as at the Period end towards Public Deposit and Accrued Interest on Public Deposit (Credit) Balance as at Period end towards payment- Others Dividend Received Interest Expense on investment in Public Deposit by UCHFL Asset Management Co. Ltd. (� In Crores) Value of the Value of transaction In case monies are due to either party as related party during the reporting a result of the transaction transaction as period for tlte period approved by the from 01-04-2026 to audit committee 30-09-2026 for the year Opening balance Closing balance (01-04-2026) (30-09-2026) As per Standard 20.01slab payout rates - - As per Standard 5.01 -slab payout rates - As per Standard 1.70 slab payout.rates - - - 2.85 - -� Wholly Owned 48.76 - -subsi<!iary Wholly Owned 0.08subs,idiary - - - - 16.88 10.03 - - 0.01 0.01 - - 31.47 46.96 - - 0.02 0.02 - 4.35 - - As per Standard slab payout rates 1.48 - - - � -IJ_':!A 0,......,.__._'"',vo c,(c r REGD. &�� ::, CORP ORAT ] E C:. � Q OFFICE � • ��UMBAI :'Y o,, --..,./ 1>. ... , --
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(� In Crores) Related party disclosure for Six Month Period Ended 30th September 2026 Details of the party (listed Value of the Value of transaction In case monies are due to either party as entity Details of the cou nterparty • related party during the reporting a result of the transaction /subsidiary) entering into the transaction as period for tlte period ' S. No •-- Type of related party transaction approved by the from 01-04-2026 to audit committee 30-09-2026 Name Name Relationship of the counterparty for the year Opening balance Oosing balance with the listed entity or its subsidiary (01-04-2026) (30-09-2026) UCHFL Asset As per Standard 38 UC Housing Finance Ltd. Management Compan_y Subsidiary company Investment in Public Deposit slab payout rates 6.80 - . Ltd UCHFL Asset As per Standard 39 UC Housing Finance Ltd. Management Company Subsidiary company Redemption of Public Deposit 5.59 . . Ltd slab payout rates UCHFL Asset Balance as at the Period end towards 40 UC Housing Finance Ltd. Management Company Subsidiary company expense reimbursement . . 0.01 0.01 Ltd UCHFL Asset Balance as at the Period end towards 41 UC Housing Finance Ltd. Management Company Subsidiary company Public Deposit and Accrued Interest . . 42.11 4:}.87 Ltd on Public Deposit (Credit) UCHFL Care Homes Interest Expense on investment in As per Standard 42 UC Housing Finance Ltd. Ltd Subsidiary company Public Deposit by UCHFL Care slab payout rates 0.07 . . Homes. Ltd. UCHFL Care H0mes Balance as at the Period end towards 43 UC Housing Finance Ltd. Ltd Subsidiary company Public Deposit and Accrued Interest - . 1.94 ·2.01 . on Public Deposit (Credit) ·� 44 UC Housing Finance Ltd. UCHFL Care Homes Subsidiary company Rent Received Wholly Owned 0.13 Ltd subsidiary . . 45 UC Housing Finance Ltd. UCHFL Ca�e Homes Subsidiary company Investment in !CD 20.00 . Ltd 46 UC Housing Finance Ltd. UCHFL Care Homes Subsidiary company Interest Income from ICD Wholly Owned 0.62 Ltd subsidiary - . . 47 UC Housing Finapce Ltd. UCHFL Trustee Subsidiary company Interest Expense on investment in As per Standard O.D3 Company Private Ltd • Public Deposit slab payout rates . . I 48 UC Housing Finan';e Ltd. UCHFL Trustee Subsidiary company Investment in Public Deposit As per Standard 0.90 Company Private Ltd slab payout rates . . 49 UC Housing Finance Ltd. UCHFL Trustee Subsidiary company Redemption of Public Deposit As per Standard 0.85 Company Private Ltd slab payout rates . � t::INA� � �v,.r • �o� ' J ·(�EGD.& � a ORPOAA�JE ) c_) 0 OFFICE � ti'.- M UMBAI -y' . G O;-:;�
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(� In Crores) Related party disclosure for Six Month Period Ended 30th September 2026 Details of the party (listed Value of the Value of transaction In case monies are due to either party as entity Details of the counterparty related party during the reporting a result of the transaction /subsidiary) entering into the transaction as period for the period S. No ,n Type of related party transaction approved by the from 01-04-2026 to audit committee 30-09-2026 Name Name Relationship of the counterparty for the year Opening balance Closing balance with the listed entity or its subsidiary (01-04-2026) (30-09-2026) UCHFL Trustee Balance as at Period end towards 50 LIC Housing Finance Ltd. Subsidiary company Public Deposit and Accrued Interest - 0.90 0.92 Company Private Ltd - - on Public Deposit (Credit) Enterprise Having Significant Less than 10% of 51 LICHFL Financial Services Ltd UC of India Income from Commission total turnover of 0.61 - -Influence Subsidiary Enterprise Having Significant Less than 10% of 52 LICHFL Financial Services Ltd LIC of India Rent Paid total turnover of 0.12 - -Influence Subsidiary Enterprise Having Significant Reimbursement of Mediclaim, GSLI, Less than 10% of 53 LICI-IFL Financial Services Ltd UC of India PF , Pension Fund etc for staff posted total turnover of 0.14 -Influence fromLIC Subsidiary 54 LICHFL Financial Services Ltd LIC of India Enterprise Having Significant Balance Receivable at end of Period 0.14 0.16 Influence end - - LIC Mutual Fund Less than 10% of 55 LICHFL Financial Services Ltd Trustee Company Pvt Associate of LIC of India [ncome From Commission total turnover of 0.04 - - Ltd Subsidiary Less than 10% of 56 LICHFL Financial Services Ltd UC Card Services Ltd Associate of LIC of India Income From Commission total turnover of 0.001 - - Subsidiary Less than 10% of 57 UCHFL Financial Services Ltd IDBI bank Associate of LIC of India Income From Commission total turnover of 0.36 - - Subsidiary 58 UCHFL Financial Services Ltd IDBI bank Associate of LIC of India Balance Receivable at end of Period 0.58 0.13 end - - Director & CEO Less than 10% of 59 UCHFL Financial Services Ltd Mr. Sandeep Kumar (Upto 13.05.2026) Reimbursement of Expenses total turnover of 0.01 - - Subsidiary Mr. Prakash Kumar Director & CEO Less·than 10% of 60 LICHFL Financial Services Ltd Sinha (From 01.06.2026) Reimbursement of Expenses total turnover of 0.01 - Subsidiary
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(� In Crores) Related party disclosure for Six Month Period Ended 30th September 2026 Details of the party (listed Value of the Value of transaction In case ·monies are due to either party as entity Details of the counterparty related party during the reporting a result of the transaction /subsidia_ry) entering into the transaction as period/or tlte period S. No ....... ----&.!-- Type of related party transaction approved by the from 01-04-2026 to audit committee 30-09-2026 Name Name Relationship of the counterparty for the year Opening balance Closing balance with the listed entity or its subsidiary (01-04-2026) (30-09-2026) Less than Limit as 61 LIOIFL Asset Management LICHFL Trustee Fellow Subsidiary Reimbursement of Expenses specified under 0.001 -Company Ltd Company Private Ltd regulation 23 of - SEBI LODR L!CJ--IFL Asset Management Enterprise Having Significant Expenses reimbursement (Salary Less than 10% of 62 UC of India ded uclion of total turnover of 0.06 - -Company Ltd Influence Deputed Employee) Subsidiary Reimbursement of Mediclaim, GSLI, Less than Limit as 63 UCHFL Care Hornes Ltd UC of India Enterprise Having Significant PF , Pension Fund etc for staff posted specified under 0.03 - -Influence fromLIC regulation 23 of SEBI LODR LICHFL Asset Less than Limit as 64 LICHFL Trustee Company Management Company Fellow. Subsidiary Reimbursement of Expenses specified under 0.001 - -Private Ltd regulation 23 of Ltd SEBI LODR Less than Limit as 65 LICHFL Trustee Company UCHFL U_rban Trust Trusteeship Fees specified under 0.03 -Private Ltd Development Fund regulation 23 of SEBI LODR Less than Limit as 66 L!CHFL Trustee Company LICHFL Housing and Trust Trusteeship Fees specified under 0.05 - -Private Ltd Infrastructure Trust regulation 23 of SEBI LODR UCHFL Real Estate Less than Limit as 67 UCJ--IFL Trustee Company bebt Opportunities· Trust Trusteeship Fees specified under 0.11 - -Private Ltd regulation 23 of Fund -1 SEBI LODR Total 2,082.05 375.37 Notes: 1. Company has not given any loan, advances or made any investment to the related party during the reportin•g period except servicing of NCO (repayment of Principal & Interest)
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To, The Board of Directors, LIC Housing Finance Limited., 13th Floor,131 Maker Tower F, Cuffe Parade Mumbai - 400 001. CERTIFICATION &ucHFL LIC HOUSING FINANCE LTD Date: 30th October 2026 We the undersigned Sandeep Kumar, Managing Director & CEO and Lokesh Mundhra, Chief Financial Officer hereby certify that for the Quarter ended 30th September 2026 we have reviewed the financial results and that to the best of our knowledge and belief: 1. These statements do not contain any materially untrue statement or omit any material fact or contain st�tements that might be misleading. 2. These statements together present a true and fair view of the Company's affairs and are in compliance with existing accounting standards, applicable laws and regulations. ManagingDirector & CEO Chief Financial Officer CIN NO.: L6 5 922MH1989PLC05225 7 Website : www.lichousing.com Registered & Corporate Office: UC Housing Finance Ltd., 131, Maker Tower-F, 13th Floor, Cuffe Parade, Mumbai - 400005 Tel: +9122 2217 8600, Fax: +9122 2217 8777, E-mail: lichousing@lichousing.com
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llucHFL LIC HOUSING FINANCE LTD Certificate from CFO on use of proceeds from issue of Commercial Papers Pursuant to Regulation 10, Part II of Chapter XVII - Listing of Commercial Paper of SEBI Master Circular SEBI/HO/DDHS/PoD1/ P/CIR/2024/54 dated May 22, 2024 for the quarter ended September 30, 2026, we confirm that the proceeds of the Commercial Papers issued by the Company during the quarter ended September 30, 2026 and listed on the National Stock Exchange of India Limited were used for the purposes as disclosed in the respective Disclosure DocumenUKey Information Document and that the applicable listing conditions, as speci fied in captioned Circular have been adhered by the Company. x'��� 0 .. c,<;>·"° Chief Financial Officer Date: - 30.10.2026 CIN NO. : L65 922MH1989PLC05225 7 Website : www.lichousing.com Registered & Corporate Office: UC Housing Finance Ltd., 131, Maker Tower-F, 13th Floor, Cuffe Parade, Mumbai - 400005 Tel: +9122 2217 8600, Fax: +9122 2217 8777, E-mail: lichousing@lichousing.com