Interim report
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Classification | INTERNAL October 09, 2026 BSE Limited National Stock Exchange of India Limited Corporate Relationship Department The Listing Department, 25th Floor, Phiroze Jeejeebhoy Towers, Exchange Plaza, Dalal Street, Fort, Bandra- Kurla Complex, Bandra (East), Mumbai - 400 001. Mumbai - 400 051. BSE Scrip Code: 524000 NSE Symbol: POONAWALLA Subject: Outcome of Board Meeting held on October 09, 2026. Reference: Regulations 30, 33, 51 and 52 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 (‘SEBI Listing Regulations’). Dear Sir / Madam, Pursuant to Regulations 30, 33, 51 and 52 read with Schedule III and other applicable provisions of the SEBI Listing Regulations, we hereby inform you that the Board of Directors of the Company at its meeting held today i.e., October 09, 2026, basis recommendation of the Audit Committee has, inter alia, approved unaudited standalone and consolidated financial results of the Company for the quarter and half year ended September 30, 2026: Accordingly, we are enclosing herewith the following: 1. The unaudited standalone and consolidated financial results of the Company for the quarter and half year ended September 30, 2026. The unaudited financial results will also be published in the newspaper as per the format prescribed in the SEBI Listing Regulations; 2. Limited Review Reports thereon, issued by the Joint Statutory Auditors of the Company, M S K A & Associates LLP, Chartered Accountants and B. K. Khare & Co., Chartered Accountants, on the unaudited standalone and consolidated financial results of the Company; 3. Statement of disclosures of line items pursuant to Regulation 52(4) of the SEBI Listing Regulations; 4. Statement of Deviation or Variation in the use of proceeds of Qualified Institutional Placement pursuant to Regulation 32(1) of the SEBI Listing Regulations; 5. Statement as per regulation 52(7) & 52(7A) of SEBI Listing Regulations read with SEBI Master circular SEBI/HO/DDHS/DDHS -PoD-1/P/CIR/2025/0000000103 dated July 11, 2025, as amended from time to time; 6. Pursuant to the provisions of Regulation 54 of SEBI Listing Regulations read with SEBI Master circular HO/17/11/12(2)2026-DDHS-POD1/I/22420/2026 dated September 28, 2026, please note that the disclosure of the extent and nature of security created and maintained for secured non - convertible securities of the Company and the security cover certificate is made in the unaudited financial results for the quarter and half year ended September 30, 2026.
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Classification | INTERNAL Further, pursuant to Regulation 30 of the SEBI Listing Regulations, please note that the Investor’s Presentation is being sent separately and subsequently the same will be uploaded on the website of the Company. Based on the recommendation of the Nomination and Remuneration Committee, the Board of Directors of the Company has approved: 1. Re-appointment of Ms. Kemisha Soni (DIN: 06805708), Independent Director of the Company, for a second term of 3 (Three) years, with effect from January 30, 2027 till January 29, 2030 (both dates inclusive) subject to the approval of the Shareholders of the Company by way of a special resolution. Ms. Kemisha Soni has confirmed that she meets the criteria of ‘Independence’ under the provisions of the Companies Act, 2013 and the SEBI Listing Regulations. She has not been debarred from holding office of a director by virtue of any order passed by the Securities and E xchange Board of India or any other such authority and is not related to any of the directors of the Company. The disclosures required in terms of SEBI Master Circular No. HO/49/14/14(7)2025-CFD- POD2/I/3762/2026 dated January 30, 2026, is attached herewith as Annexure “A” 2. Approved the Postal Ballot Notice seeking approval of the shareholders for the re-appointment of Ms. Kemisha Soni (DIN: 06805708) as an Independent Director of the Company for second term. The meeting of the Board of Directors commenced at 1:45 P.M. and concluded at 3:32 P.M. Kindly take the above intimation on record. Thanking you, Yours faithfully, For Poonawalla Fincorp Limited Shabnum Zaman Company Secretary ACS-13918
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Classification | INTERNAL Annexure A Disclosure(s) of information pursuant to Regulation 30 of the SEBI Listing Regulations, read with SEBI Master Circular no. HO/49/14/14(7)2025-CFD-POD2/I/3762/2026 dated January 30, 2026, as amended Sr. No. Particulars Information 1. Reason for change Re-appointment of Ms. Kemisha Soni (DIN: 06805708 ), as an Independent Director on the Board of the Company. 2. Date of re- appointment and Term of re - appointment With effect from January 30, 2027 for a second term of three years commencing from January 30, 2027 till January 29, 2030 (both days inclusive), subject to the approval of the Shareholders of the Company, by means of a special resolution. 3. Brief profile Ms. Kemisha Soni is a fellow member of the Institute of Chartered Accountants of India and a qualified Information System Auditor. With over 28 years of rich experience and expertise in the field of Accounting, Audit and Taxation including Forensic Investigation, Information System Audit, Risk Management Audit, Corporate Laws, and CSR consultancy. Ms. Kemisha Soni is presently serving as the Managing partner of GDK & Associates, Chartered Accountants. She is a past Central Council Member of ICAI, with a tenure of three consecutive terms expanding to 9 years. During her tenure, she has also been a director at XBRL, Institute of Social Auditors of India and she was also a Nominated Member of the National Institute of Public Finance and Policy (NIPFP), New Delhi - an autonomous research institute under the Ministry of Finance. In addition to above, she has also been a technical advisor at International Ethical Standards Board for Accountants (IESBA) of International Federation of Accountants, New York (IFAC), during her tenure as a council member at ICAI. Ms. Kemisha Soni has also given various technical lectures and sessions on topics such as Code of Ethics, Standards on Auditing, Standards on Quality Control, Accounting Standards and training on Accounting Policies and Principles related to NBFCs at RBI. She has also served as a director on the Board of banks and NBFC. 4. Disclosure of relationships between directors Ms. Kemisha Soni is not related inter -se to any Director of the Company.
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Classification | INTERNAL 5. Information as required pursuant to BSE Circular with ref. no. LIST/COMP/14/2018-19 and the National Stock Exchange of India Ltd with ref. no. NSE/CML/2018/24, both dated 20th June, 2018 Ms. Kemisha Soni is not debarred from holding the office of Director by virtue of any SEBI Order or any other such authority.
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M S K A & Associates LLP (Formerly known as M S K A & Associates) Chartered Accountants SV Tower, No.27, Floor 4 80 Feet Road, 6th Block , Koramangala Bengaluru 560 095 B. K. Khare & Co. Chartered Accountants 706-708, Sharda Chambers New Marine Lines Mumbai 400 020 Independent Auditor's Review Report on Consolidated Unaudited Financial Results of Poonawalla Fincorp Limited for the quarter and year to-date pursuant to the Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended To The Board of Directors of Poonawalla Fincorp Limited 1. We have reviewed the accompanying statement of consolidated unaudited financial results of Poonawalla Fincorp Limited (hereinafter referred to as 'the Company') and its joint venture (refer paragraph 4 below) for the quarter ended 30 September 2026 and year to-date results for the period from 01 April 2026 to 30 September 2026 ('the Statement ' ), attached herewith, being submitted by the Company pursuant to the requirements of Regulation 33 of the Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended ('the Regulations'). 2. This Statement, which is the responsibility of the Company's Management and has been approved by the Company'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', prescribed under Section 133 of the Companies Act, 2013 ('the Act') , read with relevant rules issued thereunder ('Ind AS 34') and other recognised accounting principles generally accepted in India and is in compliance with the Regulations. 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. 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 Act 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 Securities and Exchange Board of India under Regulation 33 (8) of the Regulations, to the extent applicable. 4. This Statement includes the results of the Company and the following entity: Sr. No Name of the Entity Relationship with the Company 1 Jaguar Advisory Services Private Limited Joint Venture (*) (*) Interest in Joint Venture has been classified as assets held for sale as per Ind AS 105 and accordingly, the equity method accounting has been discontinued with effect from 13 December 2021. 5. Based on our review conducted and procedures performed 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 principl es laid down in Ind AS 34 and other recognised accounting principles generally accepted in India, has not disclosed the information required to be disclosed in terms
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M S K A & Associates LLP (Formerly known as M S K A & Associates) Chartered Accountants B. K. Khare & Co. Chartered Accountants of the Regulations, including the manner in which it is to be disclosed, or that it contains any material misstatement. 6. The Statement includes the Company's share of net profit after tax of ~ Nil and ~ Nil and total comprehensive income of~ Nil and ~ Nil for the quarter ended 30 September 2026 and for the period from 01 April 2026 to 30 September 2026 respectively, as considered in the Statement , in respect of one joint venture, based on its interim financial information which has not been reviewed by their auditors and has been furnished to us by the Company's management. Our conclusion on the Statement, in so far as it relates to the amounts and disclosures included in respect of this joint venture, is based solely on such unreviewed interim financial information. According to the information and explanations given to us by the Management, this interim financial information is not material to the Company. Our conclusion is not modified in respect of the above matter with respect to our reliance on the unreviewed interim financial information certified by the management. 7. The consolidated unaudited financial results of the Company for the quarter ended 30 June 2026, corresponding previous quarter ended 30 September 2025 and year to-date for the period ended 30 September 2025, included in the Statement, was reviewed by Kirtane & Pandit LLP, one of the previous joint auditors of the Company, whose report dated 17 July 2026 and 17 October 2025, respectively, expressed an unmodified conclusion on those consolidated unaudited financial results. The consolidated audited financial results of the Company for the year ended 31 March 2026 included in the Statement, was audited by Kirtane & Pandit LLP, one of the previous joint auditors of the Company, whose report dated 05 May 2026 expressed an unmodified opinion on those consolidated audited financial results. For MS KA & Associates LLP (Formerly known as MS KA & Associates) Chartered Accountants fl rm Reg;stratlon Not 05047W /W101187 UDIN: 26060568MMNWVD8487 Place: Mumbai Date: 09 October 2026 For B. K. Khare & Co. Chartered Accountants Fk~~ 105102W Shirish Rahalkar Partner Membership No.: 111212 UDIN: 26111212XZUYFK4020 Place: Mumbai Date: 09 October 2026
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]P I POONA WALLA FINCORP POONA WALLA FINCORP LIMITED Statement of Consolidated Unaudited Financial Results for the Quarter and Half Year Ended 30 September 2026 (~ in crores) Quarter Ended Half Year Ended Year Ended 30 30 30 30 30 31 September June September September Se11tember March Pa rticu la rs 2026 2026 2025 2026 2025 2026 Unaudit ed Unaudit ed Unaudited Unaudited Unaudited Audited I. Income Revenue from operations (a) lnterest income 2,4 l 5.54 2,l 18.40 1,402.23 4,533.94 2,587.57 6, 140.81 (b) Rental income 0.95 1.64 2.77 2.59 5.90 8.51 (c) Fees and commission income 207.47 158.81 102.45 366.28 165.27 419.75 (d) Net gain on fair value changes 0.54 0.44 0.03 0.98 0.03 4.28 (e) Net gain on derecog nition of financial instruments - 50.93 34.82 50.93 97.50 216.83 Total revenue from operations 2,624.50 2,330.22 1,542.30 4,954.72 2,856.27 6,790.18 (a) Other income 0.34 6.70 0.47 7.04 0.51 5.47 Total income 2,624.84 2,336.92 1,542.77 4,961.76 2,856.78 6,795.65 2. Expenses (a) Finance costs 1,035.45 921.65 637.81 1,957.10 1,183.90 2,766.67 (b) Net loss on derecognition of financial instruments 29.33 19.76 30.00 49.09 30.00 105.79 (c) lmpairment on financial instruments 346.37 353.57 257.67 699.94 498.75 1,104.13 {d) Employee benefits expenses 301.50 293.83 256.36 595.33 469.52 1,017.54 (e) Depreciation and amortisation expenses 34.50 30.40 22.47 64.90 44.51 94. 14 (I) Other expenses 376.39 306.45 239.57 682.84 447.77 983.77 Total expenses 2,123.54 1,925.66 1,443.88 4,049.20 2,674.45 6,072.04 3. Profit before tax (1-2) 501.30 411.26 98.89 912.56 182.33 723.61 4. Tax expense (a) Current tax - Current period/year 139.81 I 14.71 15.73 254.52 29.01 57.34 - Earlier period/year (0 19) - (0 19) - (0.01) (b) Deferred tax (13.36) (10.97) 8.96 (24.33) 16.52 I 24.4 7 Total tax ex11ense 126.45 103.55 24.69 230.00 45.53 181.80 5. Profit after tax for the period/year (3-4) 374.85 307.71 74.20 682.56 136.80 541.81 6. Other comprehensive income (a) (i) Items that will not be reclassified to profit or loss - Remeasurements of the defined benefit plans 1.04 (2.66) 0.36 ( 1.62) (177) (2.04 ) (ii) Income tax relating to items that will not be reclassified (0 26) 0.67 (0.08) 0.4 1 0.45 0.5 1 to profit and loss (b) (i) Items that will be reclassified to profit or loss - Financial instruments through other comprehensive income ( 1.9 I) 0.73 (0 67) (118) 0.24 (0.07) - Effective portion of gain/(loss) on designated portion of 34.07 (7.93) 12.00 26.14 (8.20) 35.12 hedging instruments in a cash flow hedge (ii) Income tax relating to items that will be reclassified to profit (8.09) 1.81 (2.85) (6.28) 2.00 (8.82) or loss Total other comorehcnsive income/(loss l (net of tax) 24.85 (7.38) 8.76 17.47 '7.28) 24.70 7. Total comprehensive income for the period/year (5+6) 399.70 300.33 82.96 700.03 129.52 566.51 8. Total comp rehensive income for the period /year attribut ab le to (a) Owners of the Comoanv 399.70 300.33 82.96 700.03 129.52 566.5 1 9. Profit for the period/ye ar, attributabl e to (a) Owners of the Comoa nv 374.85 307.71 74.20 682.56 136.80 541.81 10 Other comprehensiv e income attribu table to (a) Owners of the Comoanv 24.85 (7.38) 8.76 17.47 /7.28) 24.70 II. Paid-un eauity share canital (Face value on' 2 each) 176.12 175.16 161.49 176.12 161.49 161.59 12. Earnings per equity share (Not annualised for interim periods) (a) Basic (in~ ) 4.27 3.55 0.95 7.82 1.76 6.84 (b) Diluted (in~) 4.26 3.54 0.95 7.80 1.76 6.82 See accomoanving notes to the financial results
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A. I. 2. 3. B. I. 2. 3. lPI POONA WALLA FINCORP POONA WALLA FINCORP LIMITED STAT EMENT OF CO NSOLIDATED ASSETS AND LIABILITIES Particulars ASSETS Financial Assets Cash and cash equivalents Bank balan ces other than cash and cash equivalents Derivative financial instrum ents Receivables ( i) Trade receivables Loans Investments Other financial assets Non -Financial Assets Current tax assets (net) Deferred tax assets (net) Investment property Property, plant and equipment Intangible assets under development Other intangible assets Right of use asse ts Other non-finan cial assets Assets held for sale Total Assets LIABILITIES AND EQUITY LIABILITIES Financial Liabilities 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 Debt securities Borrowings (other than debt securities) Subordinated liabilities Lease liabiliti es Other financial liabilities Non -Financial Liabilities Current tax liabiliti es (net) Provisions Other non-financial liabiliti es EQ UITY Equity share capital Other equity Total Liabilities and Equit y ('{ in crores) As at As at 30 31 September March 2026 2026 (Unaudited) (Audited) 2 15.98 286.00 7.62 7.68 399.56 340.26 70.93 38.48 69,562.71 55,951.49 3,077. 80 2,490.46 300.52 336.44 73,635.12 59,450.81 63.86 133.38 91.16 72.70 0.07 0.07 140.34 97.43 1.33 7.0 1 33.36 26.07 392.25 296.72 175.75 136.67 898.12 770.05 50.70 50.70 74 583.94 60,271.56 2.79 0.58 5.45 4.30 17,372 .48 14,790. 18 40,633 .05 32,933.13 859.8 8 374.99 443. 17 337.50 1,405.57 1,4 16.07 60,722.39 49,856.75 36.63 0.16 29.88 20.07 40.97 46.34 107.48 66.57 176. 12 16 1.59 I 3,577.95 I 0, 186.65 13,754.07 10,348.24 74,583.94 60,271.56
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A. B. C. P l POONA WALLA FINCORP POONA WALLA FINCORP LIMITED STATEMENT OF CONSO LIDATE D CASH FLOWS Particulars Cash flow from operating activities Profit before tax Adjustme nts for: Depreciation and amortisation expenses Jmpain nent on financial instruments Net loss on fair value changes Net (ga in) on derecognition of lease Net loss on derecognition of property , plant and equipment Net (gain) on derecogn ition of financial instrume nts Net loss on derecognition of financial instrum ents Expense on employee stock option scheme Interest on lease liabilities Operating cash flow before working capital changes Moveme nt in working capital: Adjustments for (increase) / decrease in asse ts: Bank balances other than cas h and cas h equiva lents Receivables Loans Other financial assets Other non financial assets Adj ustments for increase/ (decrease) in liabilities: Payables Othe r financial liabilities Provision s Other non financia l liabilit ies Net cas b (used in) operating act ivities before taxes Income taxes paid (net of refunds) Net cash (used ill) operating activities (A) Cash flow from investing activities Purcha se of property , plant and equipment Proceeds from sa le of property , plant and equ ipment Purchase of other intangible assets and intangible assets under developm ent Sale by PFL Employee Welfare Trust (treasury sha res) Net cash outflow from PFL Employee Welfare Trust activ ities (P urcha se) of Investments (net) Net cash (used ill) investing activities (B) Cas h flow from financing activitie s Proceeds from issue of debt securities and subo rdinated liabili ties Repayment of debt secu rities and subo rd inated liabilities Proceeds from borrowi ngs - other than debt secu rities Repayme nt of borrow ings - other than debt securit ies Proceeds/ (repayment) of loans repayable on demand (includin g com mercia l papers) (net) Interest on lease liabiliti es Principa l payment of lease liabilities Proceeds from issue of equity shares includi ng sec urities premium Net cas h generated from financing activities (C) Net (decrease)/ increase in cash and cash equivalents (A+B+C) Cash and cash equivalents at the beginning of the period Cash and cas h equivalents at the end of the period Note: Half Year ended 30 September 2026 Unaudited 912.56 64.90 699.94 - (0.32) 0.10 (50.93) 49.09 35.63 19.28 1,730.25 0.06 (32.45) (14,361.33) 93.97 (32.49) 3.36 (20.81) 9.81 (5.36) (12,614.99) (148.34) (12,763.33) (67.54) 1.87 (5.61) 227.66 (5.47) (588.52) (437.61) 3,417.98 (350.70) 11 ,150.00 (3,506.87) 25.82 ( 19.28) (36.03) 2,450.00 13,130.92 (70.02) 286.00 215.98 i) The above Statement of Cash Flows has been prepared under the 'Indirect Method' as set out in Ind AS 7 on 'Statement of Cash Flows' . (~ in crores) Half Year ended 30 Se ptember 2025 Unaudit ed 182.33 44.51 498.75 (0.03) (0.50) 0.48 (97.50) 30.00 41.34 11.87 711.25 (0.08) ( I 6. 13) (11,748.86) 55.88 (3.83) 8.94 349 .78 2.02 1.61 (10 ,639.42) (53.40) (I 0,692.82) (44.15) 3. 12 ( 1.44) 3.54 (8.51) (399. 13) (446.57) 7,813.00 (7.00) 6,256.52 ( 1,630.22) (2,697.08) (11.87) (23.17) 1,532.61 11,232 .79 93.40 24.65 118.05
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Notes: 1] The consolidated unaudit ed financial results for the quarter and half year ended 30 September 2026 ("the financial results") of Poona wall a Fin corp L imited ("the Company") and it's j oint venture have been prepared in accordance with Indian Accounting Standard 34 'Interim Financial Reporting' notified under Section 133 of the Compan ies Act 20 13 ("the Act") read with the Compan ies (Indian Accou nting Standards) Rules , 20 I 5 and other accounting principles generally accepted in India. These financial results are in compliance with the presentation and disclosure requirements of the Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations 20 I 5, as amended ("the Listing Regulations") includin g relevant circulars issued by the SEB I. 2] The above financial resu lts have been reviewed by the Audit Conu11ittee and approved by the Board of Directors of the Company in their respective meetings held on 09 October 2026. 3] The financial results for the quarter and half year ended 30 September 2026 have been subjected to limited review by the joint statutory audi tors of the Compan y as required und er Listing Regulations. The joint statutory auditors have expresse d an unmodified conclus ion on these financial results. 4] These financial results shall be filed with the BSE Limited ("BSE") and Nat ional Stock Exchange oflndia Limited ("NSE") and shall be available on the Compa ny's website www .poonawa llafincorp.com and on the webs ite ofBSE (www.bseindia.com) and NSE (www.nsein dia.com). 5] The Company is primarily engaged in the business of financing in India and as such th ere are no separate reportable segments as per lnd AS I 08 - 'Operating Segments' . 6] During the half year ended 30 September 2026, the Company has allotted 353 , 113 fully paid up equity shares of face value oft 2 each to the eligible employees of the Company under vario us employee stock optio n plan pursuant to the SEBI (Share Based Employee Benefits and Sweat Equity) Regulations , 202 1 ("SBEB & SE Regulations "), as amended from time to time. 7] During the half year ended 30 September 2026 , the Company has completed a Qualified lnstitutions Placement ("QIP") on 13 April 2026 by issuing 67,430,883 fully paid up equity shares havin g face value oft 2 each, at an issue price of { 370.75 per share, aggregating tot 2,500.00 crores in complianc e with provisions of Securities and Exchange Board of lndia (Issue of Capital and Disclosure Requir ements) Regulations , 2018. The funds raised by the Company pursuant to QIP have been utilized as per the objects of the issue disclosed in the placement document ofQI P. 8) During the half year ended 30 Septembe r 2026 , the Company has issued commercial papers and non-convertible debentures which were listed on the BSE Limited pursuant to SEB I (Issue And Listing of Non -Conve rtible Securities) Regulations , 2021 as amended (SEBJ NCS Regulations , 202 1) to be read with SEBI NCS Master Circu lar No. SEBI/HO/DDHS/DDHS-Po D/P/CIR/2025 /0000000137 dated 15 October 2025 in connection thereto , refer the disclosure on regulation 52(4) of Listing Regulations separately filed with Stock Exchanges. 9] The Board of Dire ctors and Shareholders of the Company in their respective meetings had approved sale of its shareholding in joint venture Jaguar Adviso ry Services Private Limited (JASPL) held on 2 November 202 1 and 13 December 202 1. T he Board has reaffim1ed plan to sell it' s shareholding in JASPL in its meeting held on 05 May 2026. The proposed transaction relating to JASPL has received regulatory approva l and is expected to be completed in due course. Accordingly , in line with the requirements of Ind AS 105 "Non-curr ent assets Held for Sale", management contin ue to classify such investment as assets held for sale. I OJ Figures of previous periods/ year have been regrouped / reclassified, wher ever necessary, to make them comparabl e with current period / year. By the order of the board nawalla Fine 'mited A Place : Mumbai 1anaging Di CEO Date : 09 Octobe r 2026 (DIN : I 0429289) Register ed Office : 201 and 202, 2nd Floor, AP8 I, Koregaon Park Annexe, Mundhwa, Pune-41 I 036, Maharashtra Corporate Office : Unit No. 2401, 24th Floor, Altimus, Dr. G.M. Bhosale Marg, Worli, Mumbai - 400018, Maharashtra Website : www.poonawallafincorp.com; CIN : L5 I 504PN I 978PLC209007 Phone : +91 020 67808090: E-mail: secretarial oonawallafinco .com
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M S K A & Associates LLP (Formerly known as M S KA & Associates) Chartered Accountants SV Tower, No.27, Floor 4 80 Feet Road, 6th Block , Koramangala Bengaluru 560 095 B. K. Khare & Co. Chartered Accountants 706-708 , Sharda Chambers New Marine Lines Mumbai 400 020 Independent Auditor's Review Report on Standalone Unaudited Financial Results of Poonawalla Fincorp Limited for the quarter and year to-date pursuant to the Regulation 33 and Regulation 52 read with Regulation 63(2) of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended To The Board of Directors of Poonawalla Fincorp Limited 1. We have reviewed the accompanying statement of standalone unaudited financial results of Poonawalla Fincorp Limited (hereinafter referred to as 'the Company') for the quarter ended 30 September 2026 and year to-date results for the period from 01 April 2026 to 30 September 2026 ('the Statement'), attached herewith, being submitted by the Company pursuant to the requirements of Regulation 33 and Regulation 52 read with Regulation 63(2) of the Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations, 2015 as amended ('the Regulations'). 2. This Statement, which is the responsibility of Company's Management and has been approved by the Company'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', prescribed under Section 133 of the Companies Act, 2013 ('the Act'), read with relevant rules issued thereunder ('Ind AS 34'), and other recognised accounting principles generally accepted in India and is in compliance with the Regulations. 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 Engagement (SRE) 2410, " Review of Interim Financial Information Performed by the Independent Auditor of the Entity" issued by the Institute of Chartered Accountants of India. A review of interim financial information consists of making inquiries , primarily of persons responsible for financial and accounting matters, and applying analytical and other review procedures. A review is substantially less in scope than an audit conducted in accordance with Standards on Auditing specified under section 143(10) of the Act 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 Ind AS 34 and other recognised accounting principles generally accepted in India, has not disclosed the information required to be disclosed in terms of the 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. 5. The Statement includes the interim financial information of the PFL Employee Welfare Trust ('Welfare Trust') which has not been reviewed by other auditor, whose interim financial information reflect total assets of~ 0.41 crores as at 30 September 2026, total revenue of~ Nil and~ Nil and total net profit after tax of ~ Nil and ~ Nil for the quarter ended 30 September 2026 and for the period from 01 April 2026 to 30 September 2026 respectively, and cash flows (net) of~ 0.15 crores for the period from 01 April 2026 to 30 September 2026, as considered in the Statement. Our conclusion on the Statement, in so far as it relates to the amounts and disclosures included in respect of the Welfare Trust, is based solely on such
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M S K A & Associates LLP (Formerly known as M S K A & Associates) Chartered Accountants B. K. Khare & Co. Chartered Accountants unreviewed interim financial information as certified by the Management. According to the information and explanations given to us by the Management, this interim financial information is not material to the Company. Our conclusion is not modified in respect of the above matter with respect to our reliance on the unreviewed interim financial information certified by the management. 6. The standalone unaudited financial results of the Company for the quarter ended 30 June 2026, corresponding previous quarter ended 30 September 2025 and year to-date for the period ended 30 September 2025, included in the Statement, was reviewed by Kirtane & Pandit LLP, one of the previous joint auditors of the Company, whose reports dated 17 July 2026 and 17 October 2025, respectively, expressed an unmodified conclusion on those standalone unaudited financial results. The standalone audited financial results of the Company for the year ended 31 March 2026 included in the Statement, was audited by Kirtane & Pandit LLP, one of the previous joint auditors of the Company, whose report dated 05 May 2026 expressed an unmodified opinion on those standalone audited financial results. For M S K A & Associates LLP (Formerly known as MS KA & Associates) Chartered Accountants Ficm Reg;stcat;on Nor 05047W /W101187 Vik Par Me UDIN: 26060568CBKZAK4832 Place: Mumbai Date: 09 October 2026 For B. K. Khare & Co. Chartered Accountants Firm Registration No.: 105102W Shirish Rahalkar Partner Membership No.: 111212 UDIN: 26111212SFCXQN7994 Place: Mumbai Date: 09 October 2026
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]? I POONAWALLA FINCORP POONA WALLA FINCORP LIMITED Statement of Standalone Unaudited Financial Results for the Quarter and Half Year Ended 30 September 2026 Particulars I. Income Revenue from operations (a) Interest income (b) Rental income (c) Fees and commissio n income (d) Net gain on fair value changes (e) Net gain on derecognition of financia l instru ments Total revenue from operations (a) Other income Total income 2. Expenses (a) Finance costs (b) Net loss on derecognition of financial instruments (c) Impairment on financial instrument s (d) Employee benefits expenses (e) Depreciation and amortisation expenses (f) Other expenses Total expenses 3. Profit before tax (1-2) 4. Tax expense (a) Current tax - Current period/year - Earlier period/year (b) Deferred tax Total tax expense 5. Profit after tax for the period / year (3-4) 6. Other comprehensive income (a) (i) Items that will not be reclassified to profit and loss - Remeasurements of the defined benefit plans (ii) Income tax relating to items that will not be reclassified to profit and loss (b) (i) Items that will be reclassified to profit and loss - Financial instrument s through other comprehensive income - Effective portion of gain/(loss) on designated portion of hedging instrument s in a cash flow hedge (ii) Income tax relating to items that will be reclassified to profit and loss Total other comprehensive income/(loss) (net of tax) 7. Total comprehensive income for the period / year (5+6) 8. Paid-up equity share capital (Face val ue off 2 each) 9. Earnings per share (not annualised for interim periods) (a) Basic (in~) (b) Diluted (in~) See accompanying notes to the financial results Quarter Ended 30 30 September June 2026 2026 Unaud ited Unaudited 2,415 .54 2,118.40 0.95 1.64 207.47 158.81 0.54 0.44 - 50.93 2,624.50 2,330.22 0.34 6.70 2,624.84 2,336.92 1,035.45 92 1.65 29.33 19.76 346.37 353.57 301.50 293.83 34.50 30.40 376.39 306.45 2,123.54 1,925.66 501.30 411.26 139.81 I 14.71 (0. 19) (I 3.36) (JO 97) 126.45 103.55 374.85 307.71 1.04 (2 66) (0.26) 0.67 (1.9 1) 0.73 34.07 (7.93) (8 09) 1.81 24.85 (7.38) 399.70 300.33 176.12 175.16 4.27 3.55 4.26 3.54 fi\-\ [~1 (li Ch ~ Ace ~* Half Year Ended 30 30 30 September September September 2025 2026 2025 Unaudited Unaudited Unaudited 1,402.23 4,533.94 2,587.57 2.77 2.59 5.90 102.45 366.28 165.27 0.03 0.98 0.03 34.82 50.93 97.50 1,542.30 4,954.72 2,856.27 0.47 7.04 0.51 1,542.77 4,961.76 2,856.78 637.81 1,957. JO 1,183.90 30.00 49 09 30.00 257.67 699.94 498.75 256.36 595.33 469.52 22.47 64.90 44.51 239.57 682.84 447.77 1,443.88 4,049.20 2,674.45 98.89 912.56 182.33 15. 73 254.52 29.0 1 (0. 19) - 8.96 (24 33) 16.5? 24.69 230.00 45.53 74.20 682.56 136.80 0.36 (1.62) (1.77) (0.08) 0.4 1 0.45 (0.67) ( 1. I 8) 0.24 12.00 26.14 (8.20) (2 85) (6.28) 2.00 8.76 17.47 (7.28) 82.96 700.03 129.52 161.49 176.12 161.49 0.95 7.82 176 0.95 7.80 1.76 (ti n crores) Year Ended 31 March 2026 Audited 6, 140.81 8.51 419.75 4.28 216.83 6,790.18 5.47 6,795.65 2,766.67 105.79 1, 104 13 1,017 54 94.14 983.77 6,072.04 723.61 57.34 (0.01) 124.47 181.80 541.81 (2.04) 0.5 1 (0.07) 35.12 (8 82) 24.70 566.51 161.59 6.84 6.82
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A. I. 2. 3. B. I. 2. 3. ASSETS Financial Assets Cash and cash equivalents Pl POONA'WALLA FINCORP POONA WALLA FINCORP LIMITED ST A TEMENT OF ST ANDA LONE ASSETS AND LIABILITIES Particulars Bank balances other than cash and cash equivalents Derivative financial instruments Receivables (i) Trade receivables Loans Investments Other financial assets Non-Financial Assets Current tax assets (net) Deferred tax assets (net) Investment property Property, plant and equipment Intangible assets under development Other intangible assets Right of use assets Other non-financial assets Assets held for sale Total Assets LIABILITIES AND EQUJTY LIABILITIES Financial Liabilities 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 Debt securities Borrowings (other than debt securities) Subordinated liabilities Lease liabilities Other financial liabilities Non-Financial Liabilities Current tax liabilities (net) Provisions Other non-financial liabilities EQUITY Equity share capital Other equity Total Liabilities and Eauitv (~ in crores) As at As at 30 JI September March 2026 2026 Unaudited Audited 2 15.98 286.00 7.62 7.68 399.56 340.26 70.93 38.48 69,562.71 55,951.49 3,077.80 2,490 .46 300.52 336.44 73,635.12 59,450.81 63.86 133.38 9 1. 16 72.70 0.07 0.07 140.34 97.43 1.33 7.01 33.36 26.07 392.25 296.72 175.75 136.67 898.12 770.05 0.02 0.02 74 533.26 60 220.88 2.79 0.58 5.45 4.30 17,372.48 14,790. 18 40,633.05 32,933. 13 859.88 374.99 443.17 337.50 1,405.57 1,416.07 60,72 2.39 49,856.75 36.63 0. 16 29.88 20 07 40.97 46.34 107.48 66.57 176. 12 161.59 I 3,527.27 10, 135.97 13,703.39 10,297.56 74,533.26 60,220.88
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A. B. C. Pl POONAWALLA FINCORP POONA WALLA F INCO RP LIMITED ST A TEMENT OF STA NDALON E CASH FLOWS Half Year ended 30 Particulars September 2026 Unaudited Cash now from operating activities Profit before tax 912.56 Adjustments for ; Dep reciation and amortisation expenses 64.90 Impairment on financial instruments 699.94 Net loss on fair value changes - Net (gain) on derecognition of lease (0.32) Net loss on derecognition of property, plant and equipment 0.10 Net (gain) on derecognition of financial instruments (50.93) Net loss on derecognition of financial instruments 49.09 Expense on employee stock option scheme 35.63 Interest on lease liabilities 19.28 Operating cash now before working capital changes 1,730.25 Movement in working capital: Adjustments for (increase) / decrease in assets: Bank balances other than cash and cash equivalents 0.06 Receivables (32.4 5) Loans ( 14,361.33) Other financial assets 93.97 Other non financial assets (32.49) Adjustments for increase / (decrease) in liabilities: Payables 336 Other financial liabilities (20.8 1) Provisions 9.8 1 Other non financial liabilities (5.36) Net cash (used in) operating activities before taxes (12,614.99) Income taxes paid (net of refunds) (148.34) Net cash (used i11) operating activiti es (A) (12,763.33) Cash now from investing activities Purchase of prop erty, plant and equipm ent (67.54) Proceeds from sale of property, plant and equipm ent 1.87 Purchase of other intangible assets and intangible assets under development (5.6 1) Sale by PFL Employee Welfare Trust (treasury shares) 227.66 Net cash outflow from PFL Employee Welfare Trust activities (5.4 7) (Purchase) of Investments (net) (588.52) Net cash (used in) investing activities (BJ (437.61) Cash now from financing activities Proceeds from issue of debt securities and subor dinated liabilities 3,41 7.98 Repayment of debt securities and subordinated liabilities (350.70) Proceeds from borrow ings - other than debt securities 11 , 150.00 Repayment of borrowings - other than debt secu rities (3,506 .87) Proceeds I (repayment) of loans repayab le on demand (including commerc ial papers) (net) 25.82 Interest on lease liabilities ( 19.28) Principal payment of lease liab ilities (36.03) Proceeds from issue of equity shares including securities premium 2,450.00 Net cash generated from ji11a11ci11g activities (C) 13,130.92 Net (decrease)/ increase in cash and cash equivalents (A+B+C) (70.02) Cash and cash equivalents at the beginning of the period 286.00 Cash and cash equivalents at the end of the period 215.98 (~ in crores) Half Year ended 30 September 2025 Unaudited 182.33 44.5 1 498.75 (0.03) (0.50) 04 8 (97.50) 30.00 41.3 4 11 .87 711.25 (0.08) (16. 13) ( 11 ,748 .86) 55.88 (3.83) 8.94 349. 78 2.02 1.61 (10,639.42) (53 4 0) ( I 0,692.82) (44 15) 3.12 (144) 3.54 (8.5 I) (399 I 3) (446.57) 7,813.00 (7.00) 6,256.52 (1,630.22) (2,697.08) (I 1 87) (23. 17) 1,532.6 1 11,232.79 93.40 24.65 118.05 Note : The above Statement of Cash Flows has been prepa red under the 'Indirect Method' as set out in Ind AS 7 on 'Statement of Cash Flows'.
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Notes : I] The standalone unaudited financial results for the quarter and half year ended 30 September 2026 ("the financial results") of Poona wall a Fincorp Limited ("the Company") have been prepared in accorda nce with Indian Accounting Standard 34 'Interim Financial Reporting' notified under Section I 33 of the Companies Act 20 I 3 ("the Act") read with the Companies (Indian Accounting Standards) Rules, 2015 as amended along with the circulars , guidelines and directions issued by the Reserve Bank of India ("the RBI") from time to time and other accounting principles generally accepted in India. These financial results are in compliance with the presentation and disclosure requirements of the Regulation 33 and Regulation 52 read with Regulation 63(2) of the SEBI (Listing Obligations and Disclosu re Requirements) Regulations, 2015, as amended ("the Listing Regulations") including relevant circulars issued by the SEBI. 2] The above financial results have been reviewed by the Audit Committee and approved by the Board of Directors of the Company in their respective meetings held on 09 October 2026. 3] The financial results for the quarter and half year ended 30 September 2026 have been subjected to limited review by the joint statutory auditors of the Company as required under Listing Regulations . The joint statutory auditors have expressed an unmodifie d conclusion on these financial results. 4] These financial results shall be filed with the BSE Limited ("BSE") and Natio nal Stock Exchange of India Limited ("NSE") and shall be availab le on the Company's website "~vw.poonawallafincorp .com and on the website of BSE (\\ww .bseindia com) and NSE (www.nseindia.com). 5] The Company is primarily engaged in the business of financing in India and as such there are no separate reportable segmen ts as per Ind AS 108 - 'Operating Segments'. 6) During the half year ended 30 Septembe r 2026 , the Company has allotted 353,113 fully paid up equity shares of face value on 2 each to the eligible employees of the Compan y under various employee stock option plans pursuant to the SEBI (Share Based Employee Benefits and Sweat Equity) Regulations, 202 1 ("SBEB & SE Regulations "), as ame nded from time to time. 7] During the half year ended 30 September 2026 , the Company has completed a Qualified Institutions Placement ("QJP") on 13 April 2026 by issuing 67,430,883 fully paid up equity shares having face value on 2 each, at an issue price on 370. 75 per share, aggregating tot 2,500.00 crores in com pliance with provisions of Securities and Exchange Board of India (Issue of Capita l and Disclosure Requirements) Regulations , 2018. The funds raised by the Company pursuant to QlP have been utilized as per the objects of the issue disclosed in the placement docume nt ofQJP. 8] During the half year ended 30 September 2026 , the Company has issued commercial papers and non-convertible debentures which were listed on the BSE Limited pursuant to SEBI (Issue And Listing of Non-Conve rtible Securities) Regulatio ns, 202 1 as ame nded (SEBI NCS Regulations, 2021) to be read with SEBI NCS Master Circular No. SEBI/HO/DDHS/DDHS-PoD/P /CIR/2025 /0000000 137 dated 15 October 2025 in connection thereto, refer the disclosure on regulatio n 52(4) of Listing Regulations separately filed with Stock Exchanges. 9] The Board of Directors and Shareholders of the Company in their respective meetings had approved sale of its shareholding in joint venture Jaguar Advisory Services Private Limited (JASPL) held on 2 November 2021 and 13 December 2021. The Board has reaffirmed plan to sell it's shareholding in JASPL in its meeting held on 05 May 2026. The proposed transaction relating to JASPL has received regulatory approval and is expected to be completed in due course. Accordingly , in line with the requirements of Ind AS I 05 "Non-current assets Held for Sale" , management continue to classify such investment as assets held for sale. I OJ Pursuant to the Regulation 54 of Listing Regulations , the listed secured non-co nvertible debentures issued by the Company are fully secured by way of hypotheca tion over the book debt/ receivables and/or by mortgage of the Company 's immovable propert ies, to the extent as stated in the respective information memorandum / key information document. Further, the Company has maintai ned required security cover as stated in the respective informatio n memo randum which is sufficient to discharge the principal and the interest amount at all times for the secured non-convertible debt securities issued by the Compa ny. The security cover certificate as per regulation 54(3) of Listing Regulations read with SEBI Master Circular SEBI/HO/DDHS-PoD -I /P/CIR/2025/ 117 dated 13 August 2025, has been separately filed with Stock Exchanges. I !] Disclosures pursuant to RBI/DOR/2025-26 /334 DOR.ACC.REC.No.253 /21.04.018/2025-26 dated 28 November 2025 Reserve Bank of India (Non-Banking Financia l Companies - Financial Statements: Presentation and Disclosures) Directions , 2025 are given below: (a) Details of transfer through assignment in resoect ofloans not in default Qu arter Ended Half Year Particulars 30 September Ended 30 2026 September 2026 Count of loan accoun ts assigned 15,883 Amount of loan accounts assigned (~ in crores) 1,000.34 Retention of beneficial econom ic interest (MRR) - 10% Weighted average maturity (Residual Maturity) (in months) 139 Weighted average holding period (in months) 13 Coverage of tangib le security 84% Rating wise distribu tion of rated loans UNRATED (b) Details of acquired through assignment in respect ofloans not in default Quarter Ended Half Year Ended Particu lars 30 Septem bcr 2026 30 Scptem ber 2026 Secured I Unsecured Secured I Unsecured Count ofloa n accounts acquired Amount ofloan accounts acqu ired(~ in crores) Weighted average maturity (in months) Weighted average holding period (in months) NIL NIL Retention of beneficial economic interest Coverage of tangible security Rating-wise distribution of rated loans
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Notes (Co ntd. ) : 11) (c) Details of stressed loans transferred Qua rter Ended 30 Seutemb er 2026 1-la lf Year Ended 30 Se 1tember 2026 Part icula rs ToA RCs* To permitt ed To oth er To ARCs* To permitted To oth er transferees transferees transferees transferees Count of accounts 5,3 12 11,138 Aggregate principal outstanding of loans transferred (< in crores) 161.60 280.50 Weighted average residual tenor of the loans transferred (in months) 77 57 Net book value of loans transferred (at the time of transfer) (< in 92.49 146.78 crores) Aggregate consideration including security receipts( < in crores) 89. 19 140.46 Additional consideration realized in respect of accounts transferred in earlier years • In add1t1on to above, the Company has transferred 10,558 loan accounts durmg the quarter ended 30 September 2026 and 23,42 1 loan accounts dunn g the half year ended 30 September 2026 for an aggregate consideration including security receipts on 83.92 crores and < I 51.03 crores respectively. These loan accounts were already written off in the books before such sale transactions. (d) Details of ratings of security receipts outstanding as on 30 September 2026 are eiven below Parti culars Ratinl! A!!encies Ratinl! Retail June 2022 - Trust (Series I) C RIS IL RR2 Retail Jun e 2 022 - T rust (Series IV) C RISIL RR I Reta il June 202 2 - Tru st (Serie s VI) C RIS IL RRI Retail May 2024 - Trust (Se ries I) CRISIL RR! Retail May 2024 • Trust (Se ries II) CRISIL RR! Retail March 2026 - Trust Oass B CRISIL RR2 EARC TRUSTSC - 480 India Ratings RR! EARC TRUSTSC-514 Class B U nrated Arcil-T rust-2025-012 CRISIL Ratings RR2 Arcil-T rust-2026-003 India Ratings RR! Arcil-Trust-2026-004 India Ratings RR! Arcil-Trust-2026-009 India Ratings RR! Arcil-T rust-2026-0 16 India Ratings RR2 Arcil-T rust-2026-023 CRISIL Ratings RR2 Arcil-T rust-20 26-030 CRISIL Ratings RR2 Arcil•T rust•2027-002 Unrated Arcil •Trus t•2027-006 Unrated Arcil•Trust•2027.()()9 Unrated Arcil•Trust•2027-012 Unrated SH RI RAM ARC 01 (SARC - Trust 4) Brickwork Rating BWRRR I 12) To relieve COVID-19 pandemic related stress, the Company has invoked resolution plans for eligible borrowers based on the parameters laid down in accordance with the one Disclosure on Resolution Framework implemented in terms of RBI circulars RBl/2021-22/3 1 DOR.STR.REC, 1 l/21.04.048 /202 1-22 dated 5 May 2021 and RBl/2020-21/16 DOR.No.BP.BC/3/2 1.04.048/2020-21 dated 6 August 2020. (A) Exposure to accounts classified as Type of borrower Standard consequent to implementation of resolution plan - Position as at the end of 31 March 2026 Personal Loans - Corporate persons* - MSMEs - Others 8.82 Total 8.82 • As defined m Section 3(7) of the Insolvency and Bankruptcy Code, 20 16. # Includes interest accrued during the period. (B) Of(A) , aggregate debt that slipped into NPA durin g the half-year - - - 0.32 0.32 (< in crores) (0 ) (E) (C) Of (A) Ex1>0sure to acco unts classified as Of (A) amount amount 11aid Standard consequent to written off by the implementation of resolution plan -during the half- borrowers Position as at the end of 30 year during the September 2026 half-yea r # - - - - - 0.21 0.83 7.46 0.21 0.83 7.46 13] Figures of previous periods / year have been regrouped / reclassified, wherever necessary, to make them comparable with current period / year. Place : Mumbai Date : 09 Octobe r 2026 Registered Office : 20 I and 202, 2nd Floor, AP8 I, Koregaon Park Annexe, Mundhwa, Pune - 41 I 036, Maharashtra Corporat e Office: Unit No. 240 1, 24th Floor, Altimus, Dr. G.M. Bhosale Marg, Worli, Mumbai - 4000 18, Maharashtra ' Website : www.poonawa llafincorp.com: CIN : L51504PN i 978PLC209007 Phone: +9 1 020 67808090: E-ma il: secretarial@poonawallafincorp.com
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POONA WALLA FINCORP POONAWALLA FINCORP LIMITED Statement under Regulation 52(4) of the Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations, 2015 for the Quarter and Half Year Ended 30 September 2026 SI. No. Particulars Standalone Consolidated a. Debt-equity ratio 4.30 4.28 b. Debt service coverage ratio Not Applicable C. Interest service coverage ratio Not Applicable d. Outstanding redeemable preference shares a) quantity (no. of shares) NIL NIL b) value('!; in crores) e. Capital redemption reserve('!; in crores) 14.22 14.22 Debenture redemption reserve** ('!; in crores) NIL NIL f. Net worth ('!; in crores) 13,703.39 13,754.07 g. Net Profit after tax('!; in crores) - For quarter ended 30 September 2026 374.85 374.85 - For half year ended 30 September 2026 682.56 682.56 h. Earnings per share ( Face value of 'I; 2/- each )(not annualised) a) Basic (in'!;) - For quarter ended 30 September 2026 4.27 4.27 - For half year ended 30 September 2026 7.82 7.82 b) Diluted (in'!;) - For quarter ended 30 September2026 4.26 4.26 - For half year ended 30 September 2026 7.80 7.80 i. Current ratio Not Applicable j. Long term debt to working capital Not Applicable k. Bad debts to account receivable ratio Not Applicable I. Current liability ratio Not Applicable m. Total debts to total assets 0.79 0.79 n. Debtors turnover Not Applicable o. Inventory turnover Not Applicable p. Operating margin(%) Not Applicable q. Net margin (%) - For quarter ended 30 September 2026 14.28% 14.28% - For half year ended 30 September 2026 13.76% 13.76% r. Sector specific equivalent ratio a) Gross stage 3 % 1.20% b) Net stage 3% 0.61% t¾,
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POONA WALLA FINCORP POONAWALLA FINCORP LIMITED Statement under Regulation 52(4) of the Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations, 2015 for the Quarter and Half Year Ended 30 September 2026 **Pursuant to Rule 18(7)(b)(iii) of the Companies (Share Capital and Debentures) Rules, 2014, as amended vide the Companies (Share Capital and Debentures) Amendment Rules, 2019, the Company, being an NBFC registered with the Reserve Bank of India under Section 45 IA of the RBI Act, 1934, is not required to create a Debenture Redemption Reserve, in respect of public issue of debentures and debentures issued by it on a private placement basis. During the half year ended 30 September 2026, the Company has issued commercial papers and non-convertible debentures which were listed on the Bombay Stock Exchange pursuant to SEBI (Issue And Listing of Non-Convertible Securities) Regulations, 2021 as amended (SEBI NCS Regulations, 2021) to be read with SEBI NCS Master Circular No. SEBI/HO/DDHS/DDHS PoD/P/CIR/2025/0000000137 dated 15 October 2025 Date : 09 October 2026 Place : Mumbai By order of the Board Arvind Kapil ing Director & CEO DIN No.: 10429289 Registered Office : 201 and 202, 2nd Floor, AP81, Koregaon Park Annexe, Mundhwa, Pune-411036, Maharashtra Corporate Office : Unit No. 2401, 24th Floor, Altimus, Dr. G.M. Bhosale Marg, Worli, Mumbai - 400018, Maharashtra Website : www .poonawallafincorp.com; CIN : L51504PN1978PLC209007 Phone: +91 020 67808090; E-mail: secretarial@poonawallafincorp.com
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1P POONAWALLA FINCORP STATEMENT ON DEVIATION OR VARIATION FOR PROCEEDS OF QUALIFIED INSTITUTIONS PLACEMENT UNDER REGULATION 32(1) OF THE SEBI (LISTING OBLIGATIONS AND DISCLOSURE REQUIREMENTS) REGULATIONS, 2015 Statement on deviation / variation in utilisation of funds raised -- ·----·r-- ---- -------------------··-·-··--· Name of listed entity _ ! Poonawalla Fincorp Limited -- - i P~blielss~~; i Rig~1ts ••••• Mode of fund raising I lss1c1es / Prefere11tial . ! lsst!es-/ QIP / Qt.hers ... Date _ofRaisingFunds _J January 16, 2026 _ · Amount raised i ~ 25,000 million (Rupees Twenty Five : Thousand million onll') _____ --1 I September 30, 2026 : Repo1t filed for quarter ended ~M_o_n_it_o_r_in~g;-A~ge_1_1c~y _________________ l.~pplicable / not applieable Monitoring Agency Name, if applicable ! Crisil Ratings Limited ~---~~-~--~~~------------;- Is there a deviation/ variation in use of funds raised? 1 ~/No ------------------------~· ------------, If yes, whether the same is pursuant to change in terms of a contract or objects, which was approved by the shareholders If Yes, Date of shareholder ,c\pp.roval .. !_Exfllan>1~011for the deviation/.va.i:i!lticm ___ _ ! Comments of the audit committee after review ! Comments of the auditors, if any : Not Applicable I i ' - ' ! Obj;~i;-for ;hich funds have been -~aised and wl{ere there has b~e-;:;~d~viation~ in the following table ~ Original object Modified Original Modified Funds ' Amount of 'i-R-em_a_r_ks-, 7 - - Augmenting our Company's AUM and for • lending towards various financing activities of our Company, as per applicable laws/ ! regulations for NBFCs ' Repayment or prepayment, ! of all or portion, of existing I borrowings of our ! Company including ! working capital demand i loans / working caJ_Jital __ object, if allocation allocation, utilized deviation/ if any any (in 't if any (in 't variation for ! million) i million) the quarter 23,215.16 1,000.00 Poonawalla Fincorp Limited C!N: LS1504PN1978PLC209007 23,215.16 • 1,000.00 according to , applicable • object (in Rs.! crore and in I % Corporate Office: Unit No. 2401, 24th Floor, Altimus, Dr. G. M. Bhosale Marg, Worli, Mumbai, Maharashtra - 400018 T: +9122 47733220 Registered Office: 201 and 202, 2nd floor, APSl, Koregaon Park Annex, Mundhwa, Pune - 471 036 T: +97 20 67808090 E: secretarial@poonawallafincorp.com I W: www.poonawallafincorp.com
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loans, including interest thereon . General cor1Jorate uriJ0Ses 100.00 131 .40* Deviation or variation could mean: (a) Deviation in the objects or purposes for which the funds have been raised or POONAWALLA FINCORP (b) Deviation in the amount of funds actually utilized as against what was originally disclosed or (c) Change in tenns of a contract referred to in the fund raising document i.e. prospectus, letter of offer, etc. *Net proceeds of Rs. 24,315.16 million and Issue related expenses of Rs. 644.84 million has been entirely 1 utilised till June 30, 2026 and disclosure related with the same provided in Statement of deviation and variation report for Qua1ier June 30, 2026. The issue expenses amounting to -Rs. 40.00 million lying as balance in Escrow account as on June 30, 2026. Out of the total unspent amount until the beginning of the quaiier for INR 40 million, the Company has, during the quarter, spent an amount of INR 8.60 million towards issue related expenses and balance amount oflNR 31.4 million from the Escrow account to the regular operational bank account of the Company and have been utilised for general corporate purposes. Accordingly, the Escrow account was subseque ntly closed. Name of the Signatory: San jay Miranka l Designation: Chief Financial Officer • Date: October 09, 2026 Poonawalla Fincorp Limited CIN: L51504PN1978PLC209007 Corporate Office: Unit No. 2401, 24th Floor, Altimus, Dr. G. M. Bhosale Marg, Worli, Mumbai, Maharashtra - 400018 T: +91 22 47733220 Registered Office: 201 and 202, 2nd floor , AP81, Koregaon Park Annex, Mundhwa, Pu ne - 411 036 T: +91 20 67808090 E: secretarial@poonawallafincorp.com I W : www.poonawallafincorp.com
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p POONAWALLA FINCORP B. Statement of deviation/ variation in use of Issue proceeds: Particulars Name of listed entity Mode of fund raising Type of instrument Date of raising funds Amount raised Report filed for quarter ended Is there a deviation/ variation in use of funds raised? Whether any approval is required to vary the objects of the issue stated in the prospectus/ offer document? If yes, detai ls of the approval so required? Date of approval Explanation for the deviation/ variation Comments of the audit committee after review Comments of the auditors, if any Remarks Poonawalla Fincorp Limited Public issue/ Private placement Non-convertible Securities As per Annexure - I As per Ann·exure - I September 2026 No NA Objects for which funds have been raised and where there has been a deviation/ variation, in the following table: Original object Modified object, if any Original allocation Modified allocation, if any NA Deviation could mean: Funds utilized Amount of deviation/ variation for the quarter according to applicable object (in Rs. crore and in % a. Deviation in the objects or purposes for which the funds have been raised. b. Deviation in the amount of funds actually utilized as against what was originally disclosed. ~ Name of the Signatory: Sanjay Miranka Designation: Chief Financial Officer Date: October 09, 2026 Poona w alla Fincorp Limited CIN: L51504PN1978PLC209007 Remarks, if any Corporate Office: Unit No. 2401, 24th Floor, Altimus, Dr. G. M. Bhosale Marg, Worli, Mumbai , Maharashtra - 400018 T: +912247733220 Registered Office: 201 and 202, 2nd floor, AP81, Koregaon Park Annex, Mundhwa, Pune - 411 036 T: +91 20 67808090 E: secretarial@poonawallafincorp.com I W : www.poonawallafincorp.com
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Annexure - I ISIN I NE511C07 AB9 IN E511C08AN2 INE511C07AC7 INE511C07AD5 INE511C08AN2 INE511C07AD5 INE511C07AE3 Series Name PFL NCD Series D1 FY 2026-27 PFL NCD Series SDAl FY 2026-27 Re-issuance I (INE511C08AN2} PFL NCD Series D2 FY 2026-27 PFL NCD Series El FY 2026-27 PFL NCD Series SDAl FY 2026-27 Re-issuance II {INE511C08AN2) PFL NCD Series El FY 2026-27 Re-issuance I (INE511C07AD5} PFL NCD Series Fl FY 2026-27 Total Poonawa lla Fin c orp Limited CIN: L51504PN1978PLC209007 p POONAWALLA FINCORP Value Date Amount INR Crs 03-Jul-26 500.00 10-Jul-26 200.00 16-Jul-26 250.00 17-Aug-26 315.00 21-Aug-26 150.00 16-Sep-26 100.00 16-Sep-26 750 .00 2,265.00 Corporate Office: Unit No. 2407, 24th Floor, Altimus, Dr. G. M. Bhosale Marg, Worl i, Mumbai , M aharashtra - 400078 T: +9122 47733220 Registered Office: 207 and 202, 2nd floor, AP81, Koregaon Park Annex, M u ndhwa, Pune - 411 036 T: +91 20 67808090 E: secretarial@poonawallafincorp.com I W: www.poonawa llaf incorp.com
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; Annexure-A Statement of utilization of Issue proceeds: 1 2 3 4 Poonawalla Secured, Rated, Listed, Fincorp INE511C07AB9 Private Redeemable, Non-convertible Limited Placement Debentures (PFL NCD Series IDl FY2026-27) Unsecured, Rated, Listed, Poonawalla Redeemable, Non-convertible Fincorp INE511C08AN2 Private Debentures Limited Placement [PFL NCD Series SDAl FY 2026- 27 Re-issuance I {INE511C08AN2)] Poonawalla Secured, Rated, Listed, Fincorp INE511C07AC7 Private Redeemable, Non-convertible Limited Placement Debentures (PFL NCD Series D2 FY2026-27) Poonawalla Secured, Rated, Listed, Fincorp INE511C07AD5 Private Redeemable, Non-convertib le Limited Placement Debentures(PFL NCD Series El FY2026-27) Unsecured, Rated, Listed, Redeemab le, Non-convertible 5 6 7 July 03, 500,00,00,000 500,00,00,000 2026 July 10, 200,00,00,000 200,00,00,000 2026 July 16, 250,00,00,000 250,00,00,000 2026 August 17, 315,00,00,000 315,00,00,000 2026 8 No No No No POONAWALLA FINCORP 9 10 NA NA NA NA NA NA NA NA Poonawalla Fincorp INE511C08AN2 Private Debentures August 21, 150,00,00,000 150,00,00,000 No NA NA finc0 Placement [PFL NCD Series SDA1 FY 2026- 2026 ~ Limited 27 Re-issuance II (INE511C08AN2)] C 3 &-· ~ ~ \ '~✓I \. v- ✓ Poonavvalla Fincorp Limited * CIN: LS1S04PN1978PLC209007 Corporate Office: Unit No. 2401, 24th Floor, Altimus, Dr. G. M. Bhosale Marg, \Norli, Mumba i, Maharashtra - 400018 T: +91 22 47733220 Registered Office: 201 and 202, 2 nd floor, AP81, Ko.regaon Park Annex, Mundh\Na, Pune - 411 036 T: +91 20 67808090 E: secre tari a l @poona vvallafin corp.com I W: VVVV\N.poonavva llafincorp .com
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Poonawalla Private INE511C07AD5 Fincorp Limited Placement Poonawalla INE511C07AE3 Private Fincorp Limited Placement Total DP. ,,- Secured, Rated, Listed, Redeemable, Non-convert ible September Debentures 100,00,00,000 (PFL NCO Series El FY2026-27 16, 2026 Re-issuance I (INE511C07AD5)] Secured, Rated, Listed, Redeemable, Non-convertible Septembe r 750,00,00,000 Debentures 16, 2026 (PFL NCO Series H FY2026-27} 2265,00,00,000 Poonawalla Fincorp Lim ited CIN: LS1S04PN197SPLC209007 100,00,00,000 No 750,00,00,000 No 2265,00,00,000 POONAWALLA FINCORP NA NA NA NA Corporate Office: Unit No. 2401, 24th F loor, A ltimu s, Dr. G. M. Bhosale Marg, VVorli, Mumbai, Maharashtra - 400018 T: -+-91 22 47733220 Registered Office: 207 and 202, 2nd floor. APSl, Koregaon Park Annex, Mundh1Na, Pune - 411 036 T: +91 20 67808090 E: sec r eta rial @poonavvallafincorp.com I W: 1Nvvvv.poona1Nallafincorp .corn
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To The Board of Directors Poonawalla Fincorp Limited 201 and 202, 2nd Floor, AP81, Koregaon Park Annex, Mundhwa, Pune - 411 036, Maharashtra B. K. Khare & Co. Chartered Accountants 706-708, Sharda Chambers New Marine Lines Mumbai 400020 Independent Auditor's Certificate on the Statement of Book Values of the Assets offered as Security against Listed Debt Securities pursuant to Regulation 15(1}(t)(i)(a) of Securities and Exchange Board of India (Debenture Trustees) Regulations, 1993 (as amended) read with paragraph 1.1 of Chapter V of SEBI Master Circular SEBI/HO/DDHS-PoD-1/P/CIR/2025/117 dated 13 August 2025 (as amended). 1. This certificate is issued in accordance with the terms of our engagement letter dated 16.09.2026 with Poonawalla Fincorp Limited ('the Company'). 2. The accompanying statement containing details of listed secured Non-Convertible Debentures ('NCDs') of the Company outstanding as at 30 September 2026 and book values of the assets offered as security against listed secured debt securities of the Company outstanding as at 30 September 2026 (as mentioned in Annexure I of the accompanying statement) and covenants as per the terms of Offer Document/ Information Memorandum and/or Debenture Trust Deeds has been prepared by the Company's management for the purpose of submission of the Statement along with this certificate to the Debenture Trustee pursuant to the requirements of Regulation lS(l)(t)(i)(a) of the Securities and Exchange Board of India ('SEBI') (Debenture Trustees) Regulations, 1993 (as amended) read with paragraph 1.1 of Chapter V of SEBI Master Circular SEBI/HO/DDHS-PoD-1/P/CIR/2025/117 dated 13 August 2025 (as amended) (collectively referred to as 'the Regulations') (as mentioned in Annexure II of the accompanying statement) (hereinafter referred to as 'the Statement'). We have attached the Statement for identification purposes only. Management's Responsibility for the Statement 3. The preparation of the Statement 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. 4. The management is also responsible for ensuring the compliance with the requirements of the Regulations and the offer document/Information Memorandum (collectively referred to as 'the Offer Documents') and/or Debenture Trust Deeds for the purpose of furnishing this Statement and for providing all relevant information to the Debenture Trustee. Auditor's Responsibility 5. Pursuant to the requirements as referred to in paragraph 2 above, it is our responsibility to express a limited assurance in the form of a conclusion as to whether anything has come to our attention ,f.'r\AR~ . ~<f~
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B. K. Khare & Co. Chartered Accountants that causes us to believe that the details included in the accompanying Statement regarding maintenance of security cover as per the terms of the Offer Documents and/or Debenture Trust Deeds in respect of listed NCDs of the Company outstanding as at 30 September 2026 and compliance with all covenants as given in Annexure I & II respectively of the accompanying Statement are, in all material respects, not in agreement with the unaudited standalone financial results of the Company, underlying books of account and other relevant records and documents maintained by the Company for the quarter and half year ended 30 September 2026. 6. The unaudited standalone financial results, referred to in paragraph 5 above, have been reviewed by us and MS KA & Associates LLP, the joint statutory auditors of the Company, on which we have issued an unmodified conclusion vide our report dated 09 October 2026. Our review of the standalone financial results was conducted 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 ('the ICAI'). A review is limited primarily to inquiries of the Company personnel and analytical procedures applied to the financial data and other review procedures. A review is substantially less in scope than an audit conducted in accordance with the Standards on Auditing specified under section 143(10) of the Companies Act, 2013 ('the Act'), 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. 7. We conducted our examination of the Statement in accordance with the Guidance Note on Reports or Certificates for Special Purposes (Revised 2016) ('the Guidance Note') issued by the ICAI. The Guidance Note requires that we comply with the ethical requirements of the Code of Ethics issued by the ICAI. 8. We have complied with the relevant applicable requirements of the Standard on Quality Control (SQC) 1, Quality Control for Firms that Perform Audits and Reviews of Historical Financial Information, and Other Assurance and Related Services Engagements, issued by the ICAI. 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. The procedures selected depend on the auditor's judgement, including the assessment of the areas where a material misstatement of the subject matter information is likely to arise. We have performed the following procedures in relation to the accompanying Statement: (a) (b) (c) (d) Obtained the details of security cover from the terms of the Offer Documents in respect of the listed NCDs outstanding as at 30 September 2026; Obtained the list and value of assets offered as security against listed secured debt securities of the Company outstanding as at 30 September 2026; Traced the value of assets forming part of the security cover from the unaudited standalone financial results, underlying books of account and other relevant records and documents maintained by the Company for the quarter and half year ended 30 September 2026; On a test check basis, verified the ISIN, type of charge, facility, cover required and underlying assets required from the Offer Documents provided by the management of the Company; If-HA-~ ~- ( ~- Ch 0 A • 0 C ( nts • *
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(e) Verified the arithmetical accuracy of the Statement; and B. K. Khare & Co. Chartered Accountants (f) Performed necessary inquiries and obtained necessary representations from the management of the Company. Conclusion 10. Based on our examination and the procedures performed as per paragraph 9 above, evidence obtained, and the information and explanations given to us, along with the representations provided by the management, nothing has come to our attention that causes us to believe that the details included in the accompanying Statement regarding book values of the assets offered as security against listed secured debt securities of the Company outstanding as at 30 September 2026 and compliance with all covenants as given in Annexure I & II respectively of the accompanying Statement are, in all material respects, not in agreement with the unaudited standalone financial results of the Company, underlying books of account and other relevant records and documents maintained by the Company for the quarter and half year ended 30 September 2026. Restriction on Distribution or Use 11. Our work was performed solely to assist you in meeting your responsibilities in relation to your compliance with the requirements of 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 as joint statutory auditors of the Company or otherwise. Nothing in this certificate, nor 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 joint statutory auditors of the Company. 12. This certificate is addressed to and provided to the Board of Directors of the Company solely for the purpose of enabling it to comply with the requirements of the Regulations, which require it to submit this certificate along with the accompanying Statement to debenture trustee, and should not be used, referred to or distributed for any other purpose or to any other party without our prior written consent. 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 B. K. Khare & Co. Chartered Accountants Firm's Registration No. 105102W A~ Shirish Rahalkar Partner Membership No. 111212 UDIN: 26111212CCLYJZ3866 Place: Mumbai Date: 09 October 2026
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Annexure I: ISIN wise details of listed secured non-convertible debt securities ('NCDs') outstanding as at 30 September 2026 SI.No. ISIN Type of charge Secured /Unsecured 1 INE511 C07706 Exclusive Secured 2 INE511 C07714 Exclusive Secured Total 3 INE511C07839 Pari-passu Secured 4 INE511C07821 Pari-passu Secured 5 INE511C07854 Pari-passu Secured 6 INE511C07847 Pari-passu Secured 7 INE511C07862 First Ranking Pari-Passu Secured 8 INE511C07870 First Ranking Pari-Passu Secured 9 INE511C07888 First Ranking Pari-Passu Secured 10 INE511C07896 First Ranking Pari-Passu Secured 11 INE511C07912 First Ranking Pari-Passu Secured 12 INE511C07920 First Ranking Pari-Passu Secured 13 INE511C07938 First Ranking Pari-Passu Secured 14 INE511C07946 First Ranking Pari-Passu Secured 15 INE511C07953 First Ranking Pari-Passu Secured 16 INE511 C07961 First Ranking Pari-Passu Secured 17 INE511C07979 First Ranking Pari-Passu Secured 18 INE511 C07987 First Ranking Pari-Passu Secured 19 INE511 C07995 First Ranking Pari-Passu Secured 20 INE511C07AA1 First Ranking Pari-Passu Secured 21 INE511C07AB9 First Ranking Pari-Passu Secured 22 INE511C07AC7 First Ranking Pari-Passu Secured 23 INE511C07AD5 First Ranking Pari-Passu Secured 24 INE511 C07 AE3 First Ranking Pari-Passu Secured Total • Represents amount of pnnc,pal outstanding and accrued interest. For Poonawalla Fincorp Limited Sanjay Miranka Chief Financial Officer Place: Mumbai Dated: 09 October 2026 « (' in crores) Outstanding debentures as at Name of Trustee Company 30 September 2026' 2.69 Catalyst Trusteeship Limited 2.12 Catalyst Trusteeship Limited 4.81 493.19 Catalyst Trusteeship Limited 427.48 Catalyst Trusteeship Limited 1,199.63 Catalyst Trusteesh ip Limited 377.55 Catalyst Trusteesh ip Limited 1,175.07 Catalyst Trusteesh ip Limited 1,257.14 Catalyst Trusteesh ip Limited 501.97 Catalyst Trusteesh ip Limited 816.54 Catalyst Trusteeship Limited 1,507.17 Catalyst Trusteeship Limited 365.72 Catalyst Trusteeship Limited 1,004.36 Catalyst Trusteeship Limited 2,598.25 Catalyst Trusteeship Limited 1,072.51 Catalyst Trusteeship Limited 10.73 Catalyst Trusteeship Limited 527.81 Catalyst Trusteeship Limited 526.11 Catalyst Trusteeship Limited 1,023.96 Catalyst Trusteeship Limited 1,032.32 Catalyst Trusteeship Limited 509.93 Catalyst Trusteeship Limited 250.28 Catalyst Trusteeship Limited 419.14 Catalyst Trusteeship Limited 752.56 Catalyst Trusteeship Limited 17,854.24
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Annexure II: Statement of book value of assets as at 30 September 2026 (t in crores) Column A ColUIMB ColumnC ColumnD ColumnE ColumnF s ColumnH Column! ColUIMJ ColumnK ColUIML ColumnM ColumnN ColumnO p-- -not -Pll1lculaa ExclullveC,,_ ExclullveC,,_ P __ c,,_ P-Cha,ge offend• (-In (TOia! C to H) R.- to only- Items c:overtd by this - c,,_ Socurlty ~, II --byparl Total Value Other-on -- Carrying valuolbool< Dacrlptlon --- __ .. par\- -- -v- Carrylnglboolc •-for value for parl - (K+L+M+N) of-for -for- OtherSecl#N -for- i--for -chalge __ ,_to for- -charge- Mlflle!Vlluo charge-who .. -- -- -- --- -vecion --•-la lorPIII- - ...... - Dolll ....... - la-& (actucllng- udullvepluaparl Ex- not ... -or chalge- mlfllet vlluo la not - other __ put- c:overtd In column - - ~ -....or _ ..... , F) charge) _._ - - YNI - -v ..... v- No v- v ..... ASSETS Property , Plant and Equipment Immovable 0.53 No Pronem NA NA 139.81 140.34 Capital Work-in- Proaress No NA NA Riaht of Use Assets No NA NA 392.25 392.25 Goodw'ill No NA NA Other lntanoible Assets No NA NA 33.36 33.36 lntanoib le Assets under Oevelooment No NA NA 1.33 1.33 Investments No NA NA 3,077.80 3077.80 loans (Refer note 1 and 2) Book Debt 5.29 Yes Receivables 17,980.96 44,055.44 7,521.02 69,562.71 Inventories No NA NA Trade Receivab les No NA NA 70.93 70.93 Cash and Cash Eauiva1ents No NA NA 215.98 215.98 Bank Balances other than Cash and Cash Eouivatents No NA NA 7.62 7.62 Others No NA NA 1,030.94 1 030.94 Total 5.82 17,980.96 44,055.44 12,491.04 74,533.26 LIABILITIES Debt securities to which this Secured Non certificate pertains (Refer note 3) Convertible 4.81 Yes 17,849.43 NA 17,854.24 Debentures Other debt sharing pari-passu charge with above debt No NA NA Other Debt No NA NA Subordina ted debt+ POI No NA NA 896.81 896.81 Borrowings (TLs and Loans No NA 4,586.45 4,586.45 reoavable on demand) Bank (TLs and Loans repayable on demand) not to be filled No NA 33,565.29 33,565.29 Debt Securities fothe rs\ No NA NA Others <Commercial Paoer) No NA NA 2,574.52 2,574.52 Trade pavabtes No NA NA 8.24 8.24 Lease Liabilities No NA NA 443.17 443.17 ProvisKlns No NA NA 29.88 29.88 Others No NA NA 939.30 871.26 Total 4.81 17 849.43 38,151.74 4 891.92 60,829.87 Cover on Book Value 121•1. 101% Cover on Market Value Exclusive Pari-Passu Security Security Cover Ratio Cover Ratio Note s: 1. Assets conside red for pari-pass u charge is calculated based on asset cover requirement as per respective information memorandum for securi.ti.es...and as per sanction for loans. - 2. The Company extends loans (Secured and Unsecured) which has been classified as amortized cost as per applicable Ind-AS. Hence,~JA"r/'. onsidered the book value (Gross of impairmen t provision) under column C, D, F & G for the purpose of this certific • f IN:-.. 3. Book value represents principal and interest accrved of all secured NCD's issued by the compan y. ~ ~ , □\>-- '.; Q 4. Reporting under column K to O is not applicable for !his certificate. J;-• V 1) • • ( ,;z- -0 trJ Chartered S r I For Poonawalla Fincorp Lim ited Accoun tants • .ci::. ~- ~ ~ ~ ~ v ' 0 ~ '· _. * Od * O'? Place: Mumbai - - SanJay Mlr;anka Dated: 09 October 2026 Chief Fina ncia l Officer