Interim report
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Date: October 27, 2026 Place: Chennai Ref: SHAI/B & S/SE/132/2026-27 To, To, The Manager, The Manager, Listing Department, Listing Department, BSE Limited, National Stock Exchange of India Limited, Phiroze Jeejeebhoy Tower, Exchange Plaza, 5th Floor, Plot C/1, Dalal Street, G Block, Bandra-Kurla Complex, Mumbai – 400051, Mumbai – 400001, Maharashtra, India. Maharashtra, India. Scrip Code: 543412 Symbol: STARHEALTH Dear Sir/ Madam, Sub: Outcome of Board Meeting – October 27, 2026 We wish to inform that the Board of Directors of Star Health and Allied Insurance Company Limited (“Company”), in their meeting held on Tuesday, October 27, 2026 inter alia, had considered and approved the following: 1. Un-audited standalone financial results of the company for the quarter and half year ended September 30, 2026 as per Regulation 30, 33, 51, 52 read with Schedule III Part A and Part B of the Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations, 2015 (“SEBI LODR”) together with the Limited Review Report issued by the Joint Statutory Auditors, M/s. T R Chadha & Co LLP Chartered Accountants and M/s. MSKA & Associates LLP Chartered Accountants. The aforementioned Un-audited standalone financial results, the Limited Review Report, disclosures as required under Regulation 52(4) of the SEBI LODR and a declaration on the utilisation of the issue proceeds of non-convertible securities in accordance with Regulation 52(7)(A) of SEBI LODR for the quarter and half year ended ended September 30, 2026 are enclosed as Annexure 1. 2. Reclassification of Sthitaprajna Advisors LLP from Promoter Group Category to Public Shareholder Category. The Meeting of the Board of Directors of the Company commenced at 11:30 A.M (IST) and concluded at 06.30 P.M. (IST). In compliance with Regulation 46 and 62 of the SEBI LODR, the above information is also being hosted on the Company's website at www.starhealth.in. Kindly take the same on record. For Star Health and Allied Insurance Company Limited Jayashree Sethuraman Company Secretary & Compliance Officer Copy to: IDBI Trusteeship Services Limited, Asian Building, Ground floor, Ballard Estate, Mumbai-400 001, Maharashtra, India. Encl: As above
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STAR H COMPANY with for the ln 2026 Three months ended September Three months ended June 30, 2026 September 30, 2025 months Half year ended September 30, 2026 Half Year ended September 30, 2025 Year ended March 31,2026 Sl. No. Particulars unaudited unaudited unauditedI ontracts not measured under the pAA 4.39.578 8.64.085 4.39.578 8.64.0852 ncurred Claims 3.14.144 6.09.288ssss and reversals on onerous contracts (55) 189 2.181 29,389 54.402 3.167 1 L32.653 10.o52 1 7.605for cash 6.417 760\ 2.774 t4 3e2\ 4.66.630 9.11.858 16.46.3873 IA 4AE\ (8.'197) R {q7tA 38.629 76.938 1.23.562 (l) lnvestment revenue on financial assets not measured at FVTPL 32.592 30 614 27.323 63 206 55.976 1 14 957 ![er lnvestment revenue n0.725\f iii) on (91) 64.369 i 504 91 75,152 'l (0) (0) 0 0 /n\(0t 7 64.369 9't.126 1.09.076 from 616 130 '168 23.699 46.691 1 1.242 (28.8271 35.164 11. 1,23.40011 12 35.164 '11.163 59.97turrent tax 25.046 2.662 13.523 I ;43 4.6721 54.974 41.454 91.104 15 16 Profit / (Loss) from disconlinued oporations (after tax) (14-15) 26.441 81,454 't,,t041 (i) ltems that will not be rectassified to profit or (loss) - Remeasurenent of Defined Benefit plan 147 t41r)\ 147 1410\ r3.786tA reclassified to(ii) lncome tax relaling to items that will not (1031 r1 03) aq53l 1't0 43071(i) ltems that wall be to profit or loss (specify items B (ii) lncome tax relating to items that reclassified to 110 t307t19 8t u( f, iCORPORATE OFFICE rn c).O D N UJ: Annexure - 1
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Transfor of profit 26,4a1 7 104 21 14.33.7s3 11 54855 753 'l 14 0't6 8.00.005 7.48.296 55.300 62.890 1 1,33,746 1 'l.13.A27 24.29.255 20.79.86822 11 Ail 1't.60.750 13.73.492Equity 58.795 58.840 r.60.323 8.98.972 10.'t4.423 9.1 9.1 I 8 9.57.812 1.35 '15.49 933 1.35 8.80 15.4825 per Equity (for discontinued operations) 26 Earnings per Equity Share for profiU(loss) of the period (for discontinued and continuinq ooerationst 4.50 '1.35 13.84 '15.49 4_49 1.35 to NA NA NA NA NA NA ratio NA NA NA 8.03o/o L'170/o 7o ooo/" 0.000/d o ooo/. 0.000/" 8.22o/o 1A O50t" (viii) Claims Ratio for General lnsurance business and Claims experi€nce ratio for Life lnsurance business 68.95% 68.33% 71 519/" 68.650/" 70 76.0/" 68 a40/" 23.O10/o 23.O10 t? 1eo/" 23.490/. 94.52Vo 92.33o/o NA 2.57.k 8.140/o 9.990/6 NA NA NA NA NA NA NA NARatio 0.00o/o 0.000/o 4 9.56.209Ratio o o50l" 0.05% 0.06%(xix) Percentage of shares tretd by Gov-nment-FtnaffiEl- of public sector lnsurers NA NA NA Note: 1 Analytical Ratios have been calculated as per the definition gjven by IRDA| . 2 The Expense Ratio represents lnsurance Seryie Expenses (excluding claim-related exp€nses) as a percentage of lnsurance Revenue.3 The Combined Operating Ratio measures lnsurance Service Expenses as a per@ntage of lnsurance Revenue.4 The Solvency has been computed at the last day of the period 5 Not Annualized $r ,d. q :L CORPORATE OFFICE c)o f -il
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IRDAI Circularlo HatrYearended Year ended March 31, 2028 PailicubB Revenu€): 5,34,7{9 5,50,780 10,85,5:tO 194 5,02,667 4,80,831 4,34,O20 9,83,498 8,52,970 17,61,673lncome 17,111 10,484 10.305 57,598 45.080 67,486 314 6E 5 112 84 (1661 4,51 1 4,669 s,268 I,180 10,546 20,617 110 93 396 130 624 2 0 0 3 (2" Revenue 198 161 290 359 569 875 2 21 (2:. 32 30Other lncome 0 0 (01 0 0 (0) i Tobl 3E,309 38,629 19,504 75,938 u,111(A) Heafth 5,02,667 4,E0,631 4,31,020 9,63,49E 8,52,970 I /,61,573lnsurance Seruice Erpenses (4,63,474) (4,10,0501 (8,00,8081 contacts (2,1 r6) 13,822\t (8,023) 4,511 1,669 5,268 9,180 10,546 20,618 (2.922]. (4,s33) (5,323) (10,61 8) expenses/income confacts (372) 955 (s76) 563 (97) 162)(C) Travel 198 t6t 290 359 569 E75lnsurance Seruice Expenses 1234) (1 13) (321) expenseMncome 50 (8e) 177) 205 2 Total Segment lnsurance Finance Resuft: 26,767 '16,508 75,152 17,111 10,485 10,305 57,598 45,080 67,485 110 288 93 398 {30 621 2 21 (2 30 3 Segment PrcfiUlo3r: 24,81 7,958 81,454 51,776 91,104 19,535 37,292 s,t69 56,627 32,036 67,568 833 895 (5511 1,728 (1 r0l (1,9531 11 54 17 122 1125) 11,7E,897 't0,92,189 9,37,931 rr,7E,897 10,s3,870 11,51,579 10,64,017 9.09,255 I 1,5't,579 9,09,255 10,70,217 25,505 27,185 24,142 26,606 24,142 29,O71 712 582 5 R€insuEnce 55,300 52,895 (A) Heah 17,901 50.282 58.869 47,90'l 58,869 57,490 4,563 1,626 4,563 3,783 7E0 392 239 431 239 2tg o Note 1 Segments include : (A) Heatth. (B) Peconat Accident, ('C) Travet 2 lnv66tment lncom6, Other lncome and Other ErDenses which cannot be allocated to any seqment are apportoned on the basis of Gros Written premium 3 lJnallocated repr6enls he.e he Shareholder funds as per the IRDAI Regulation 4 Compadtive figures forthe quarteG/years are resbted on accountof changes in lnteresl fnance e)eenses and.esultant segment allocalion. $, /L \s- CORPORATE OFFICE I L
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Other Disclosuresn status of shareholders complaints for the quarter ended september 30,2026 Sr No Particulars Number t No. of Investor at the of 0 2 No. of Investor the eriod 0 3 No. of Investor off the 0 4 No. of Investor unresolved at the end of the 0 # The above disclosure is not required to be audited. ,d ,&n- F*F- CORPORAIE OFFICE D N t!E (-., C)
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STAR ALLIED Pursuant to of the and ure 2015 as amrements n Three months ended September 30, 2026 Three months ended June 30, 2026 Three months ended September 30, 2025 Half Year ended September 30, 2026 Half Year ended September 30, 2025 Year ended March 31,2026 st Particulars unaudited unaudited unaudited unaudited unaudited 1 of 001 0.05 0.05 ool 0.05 0052 0.88 73 22 11,75 2.65 34 69 30.87 35.23 73.22 '1175 54.22 34.69 30 87 NA NA NA NA NA5 reserve 4) 't 0 43 573 9'19118 9.19.1'18 g 57 A127 Net 54.974 81 455 51.776 91 104 450 '1.35 13 84 15.49 9.33 135 13.81 880 15 4A NA NA NA NI NA Note 5) NA NA NF NA NA NI NA NA NA NA NA NA NA NA NA assets 0.00 oo7 0.00 oo) NA NA NA NA NA15 NA NA N/ NA NA NA1A NA NA NA NA NA NA17 NA NA NA NA NA 1 18 91o/o 1 )Oo/" 19.09o/o 2 320/" 23 010/" 23.O1o/o 23'lqo/" 23.49o/o 42.260/o 48 130/" 87 360/c 194 4)o/" 8.950/o 5 910/" 6.O4o/o 8 950/. 1O.51o/o 22 on 5.42o/o O 87o/" 5 630/o I 510/" ms 10.640/o I'l 910/, 12.61o/o 72 550/" 77 )10/" Note Place: Chennai Date: 27th October 2026 1 Debt Equity ratio is calculated as Total borrowings divided by Equity. 2 DebtservicecoverageratioiscalculatedasProfitbeforeinterestandTaxdividedbylnterestexpensestogetherwithprincipalpaymentoflongtermdebtduringtheperiod. 3 InterestservicecoverageratioiscalculatedasProfitbeforeinterestandTaxdividedbylnterestexpensesoflongtermdebtduringtheperiod. 4 Net worth represents Equity, Securities Premium, Retained Earnings, Share Based Reserve and otlrer Comprehensive Income 5 NotapplicabletolnsuranceCompaniesconsideringspecificnatureofthebusiness. 6 Total debt to total assets is computed as borrowings divided by total assets. per definition given in IRDAI analytical ratios disclosures. I Ratio is calculated as Claim Paid (pertaining to provisions made previouslyl / claims provision made previously. HJ [,-.,c FERL] J: flll CORPORATE c) j:!,3E I
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statement of utilization of lssue Proceeds of Non-convertible Securities Pursuant to Regulation 52(7) /(7 A) of the sEBI (tisting Obligations and Disclosure Requirements) Regulations, 2015 for the quarter ended 3Oth September 2O26 In compliance with Regulatio n 52 (7)l(7 A) of SEBI (Listing Obligations and Disclosure Requirements) Regularions 20 I 5, we wish to inform that ther are no issue proceeds pending for utilization and there is no deviation or variation in use ofissue proceeds for the quarter ended 30th September 202( s /' (-- TECORPORA OFFICE +-s=
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STAR HEALTH AND ALLIED INSURANCE COMPANY LIMITED No. and Date with the IRDAI : Balance Sheet as at 2026 Amounts Particulars Schedule As at 30 September 2O26 As at 31 March2026 As at 1 April 2025 unaudited unaudited unaudited Assets Cash and cash I 33.842 82. I 56 66.843 Investments 2 22.49.085 21.00.776 18.29.557 Loans 3 Assets 4 36 174 37.407 25.572 5 6a Reinsurance contract assets 6b 52.895 61,s40 82.8 I 6 7 22.462 20.15'7 26.663 Goodwill 8 Assets 9 I 738 8.496 5.61 I Current tax 3.324 3-105 4.706 Other assets 10 22.735 17.666 I 1.7s0 Assets classified as held for sale Total Assets 24.29.2ss 23.31.304 20.53-51 7 Liabilities liabilities 6a I 1.78.897 10.99.870 9.14.960 Reinsurance contract liabilities 6b Investment contract 6c 1L 7.561 48,992 48.974 Other 12 1.39.29s 1.57.01I 1.36.002 Current tax liabilities 4.273 tax liabilities 2t 140 3 1.28s 20.164 Other liabilities 13 32.137 32.6s1 64.840 L+ 2.3'79 3.683 1.840 r3.85.682 13.73.492 1 1.86.780 Equity Equity Share Capital 58 862 58.840 58 779 Other classified as 0ther Equity 9.84.711 8 98 972 8.07.9s8 Total Equity (B) 10.43.s73 9,57.812 8.66.737 Total + 24,29,2ss 23.31.304 20.53.s17 It\ A" V ,l- CORPORATE OFFICE L
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Amounts in Receipts and Payments Account {Cash Flow statement) for the HalfYear ended 30th 2026 STAR HEATTH AND ALLIED INSUMNCE COMPANY TIMITED with the IRDAI : 6.03.2006No. and Date of Receipt and Payment Account is prepared under 'Direct Method' IED $ ,(r b :r: rn c) .O .:.(- cl' N Particulars Year dated - 30 Year dated - 30 unaudited unauditedthe Premium 10.36.279 10.1B.510 to the commissions r3,9071 r10.s341 net of claims f 7.3051 16.553) (6.11.4661 15.81 .1 791 of (t.67.657) r1.59.43s1other (1.2A.?461 (1.39.47't\ advances 11.302.) 909Income (34.007l' r18.281ttax (2"t.1741 (t.36.787) Cash flows items 61,119 f32.81 5l Cash cash flow from activities 61 .11q 132.81.5'lCash Activities: Purchase of fixed assets 15.7S81 (4,4L0\ from sale 51 I (t.16.57.7291 rB1,B3,B59l t.Ls.44.o59 8r.29.8r3 s6.t26 s6.256 fi.06] r60tNet cash t62.996] (2,2511 activities: from issuance 4?7 295 140.000.) 13.150t 13.1501 Lease rent (3,724) r3.gg0lNet cash activities t46.4371 (6,8451 rates on cash net in cashN cash (4A.?'t41 f41.9101Cash and cash at the 82.L56 66.84? Cash at the 33.842 24,933 CORPORATE OFFICE
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2 3 Notes forming parts of the financial results The above financial results including notes of Star Health and Allied lnsurance Company Limited (the Company) for the quarter and half year ended September gO, 2026, were reviewed and iecommendeO Oy the 'Rudit Committee and approved by the Board of Directors at their Meeting held on October 27,2026. ThejointStatutoryAuditors,MSKA&AssociatesLLP(FormerlyknownasMsKA&Associates)andTR Chadha & Co LLP, Chartered Accountants, have conducted a limited review of the above financial iesults forthe quarter and half year ended September 30,2026. Pursuantto the notification IRDAI/Regl2t216l2O26 dated March gO,2026 issued by the lnsurance Regulatory and Development Authority of lndia (lRDAl), the Company has adopted lndian Accounting Standards (lnd AS) with effect from the financial year 2026-27 having transition date as April 01 , 2O2S and accordingiy these financial results together with the results of the comparative previous period have been prepared in aciordance with the recognition and measurement principles laid down in lnd AS 34 on interim financial reporting prescribed under section 133 of the companies ac|,2013 read with relevant rules issued thereunder and the other accounting principles generally accepted in lndia. Based on IRDAI Circular dated 08th July 2026, the company has presented the financial results as required under SEBI (Listing Obligations and Disclosure Requirements) Regulations,2015 for the previous periods/year under lnd AS. Reconciliation of Equity and Net Profit as reported under previous Generally Accepted Accounting principles (previous GAAP')and as per tND AS: t in Lakhs Net Profit Reconciliation Net Profit ReconciliationParticulars For the Quarter 30th September 2025 Half year ended 30th September 2025 Net ProfiUEquity as per Previous GAAP 5,490 31,742 1. lnd AS 117 - lnsurance Contract 76,614 1I,5I4 2. lnd AS 109 - Fair Valuation of Financial lnstrument (L3,237) 15,970 3. Other lnd AS adjustments 18 (482) 4. Deferred Tax impact (e27l, (6,968) Net Profit as per lnd AS 7,958 51,776 Other Comprehensive lncome (net of tax) (307) (307) Total Comprehensive Equity as per lnd-AS income/ 7,651 51,469 5. Employee Stock Option (ESOPs): ESOP 2024: During the quarter and half year ended September 30,2026, the Company granted 26,22,023 nos. and 37 ,12,43'l nos of ESOP Option. The total Compensation cost accounted for the-quarter and half year ended September 30,2026, is Rs. 2,358 Lakhs and Rs. 3,607 Lakhs. 6. Changes in Share Capital Allotment - ESOP 2019: During the quarter and half year ended September 30, 2026, the Company allotted 46,710 nos. and 2,20,117 nos. of equi$ shares respectively, each with face value Rs. 10 pursuant to exercise of stock options vested under ESOP. 7. During the quarter, the Company exercised the call option in respect of its ?40,000 Lakhs Non-Convertible (NCDs) and redeemed the NCDs in full in accordance with the terms and conditions of the issue. the o ding principal amount of {40,000 Lakhs, together interest, was repaid 4 g '{ l,l -J- c) CJ t'i, L CORPORATE OFFICE )
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8 9 The Appointed Actuary has certified to the company that actuarial estimates for the liability for incurred claims (LlC) including Risk Adjustment have been determined using actuarial principles. ln the determination, the Actuarial Practice Standards issued by the lnstitute of Actuaries of lndia and any directions issued by the Authority in this behalf have been followed. Liability for incurred claims (LlC) and Asset for incurred ctaims iruC1 reserves have been arrived on the basis of actuarial estimates based on the claim data. AIC has been computed based on the reinsurance programs held by the company. Net interest accretion of {3,882 lakhs recognized on long-term policies in the previous quarter was reassessed and restated during the current quarter. There is no impact on the Net Financial Results. Comparative figures on account of restatement are as below: (t in Lakhs) Three months ended June 30, 2026 Three months ended June 30,2025 Year ended March 31, 2026 Particulars Before chanqe After chanoe Before chanqe After chanoe Before chanoe After chanqe 4.91,720 4.85.6 1 4.33.642 4.24.508 17.99 856 17,83,165 Service 4.47.140 4.45 228 3,98,964 3.96.261 16,51 ,436 16,46.388 Net (Expenses)/lncome from Reinsurance Contracts (2,070) (1,804) (5,8e4) (3,709) (1 5,381) (13,215) A 9.07o/o 8. 8.00% 6.65% 7.67% rnance @.79o/o\ 0.98% 0.00% 0.00% 20.95% 21 .21' 19.18o/o 19.60% 12.93o/" 13.05o/o 67.48o/o 68.33 68.52o/o 68.200/o 68.840/o 10. ln view of the seasonality of lndustry, the financial results for the quarters are not indicative of full year's expected performance. Health lnsurance industry typically witnesses higher claims during monsoon period due to rainy season related diseases whereas insurance premium income is higher towards the end of financial year considering tax benefits available to policyholders. 11. The amounts for the quarter ended 30th September are the balancing amounts between the reviewed amounts in respect of the half year ended 30th September and the reviewed amounts in respect of quarter ended 30th June. 12. Figures for the previous yeat I quarters and year to date have been re-grouped / re-arranged to confirm to current year / current quarter and year to date presentation and regulatory requirements. and on behalf of the Board of Place: Chennai Date: October27,2026 Anand Roy Managing Director & Chief DIN: 08602245 8s"' CORPORATE )
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MSKA&AssociatesLLP (Formerly known as M S K A & Associates) Chartered Accountants 602 Ftoor 6, Raheja Titanium, Western Express Highway, Geetanjati, Raitway Cotony, Ram Nagar, Goregaon (E), Mumbai - 400 063 T R Chadha & Co LLP Chartered Accountants 5D, 5th Ftoor, Mount Chambers, 758,.Anna Satai, Chennai - 600002, lndia lndependent Auditors' Limited Review Report on the quarter and year to date unaudited financial results of Star Health and Allied lnsurance Company Limited pursuant to Regulation 33 and 52 read with Regutation 63(2) of SEBI (Listing Obtigations and Disclosure Requirements) Regulations, zo15 and IRDAI circular reference IRDAI/F&I/CIR/MISC/921712026 dated July 08,2026, and SEBI Circular reference: SEBI/H O/DDH S-Div 1 /P/CaRl 20221 O0000OO 1 03 dated July 29, 2022 (as amen ded). To, The Board of Directors Star Health And Allied lnsurance Company Limited 1. We have reviewed the accompanying statement of unaudited financiat resutts of Star Heatth And Attied lnsurance Company Limited (the "Company") for the quarter ended September 30,2026 and year to date resutts for the period April, 01 ,2026 to September 30,2026 (the 'Statement') being submitted by the Company pursuant to the requirements of Regutation 33 and 52 read with Regutation 63(2) of the Securities and Exchange Board of lndia (Listing Obtigations and Disct6sure Requiiements) Regutations, 2015, as amended inctuding retevant circutars issued by the SEBI from time to time ("SEBI Listing Regutations") and lnsurance Regutatory and Development Authority ('lRDAI" oi"Authority"). 2. This Statement, which is the responsibility of the Company's Management and has been approved by its Board of Directors at the meeting hetd on October 27, 2026 has been prepared in accordance with the recognition and measurement principtes taid down in lndian Accounting Standard (lnd AS) - 34 "lnterim Financial Reporting" prescribed under Section 133 of the Companies Act,2013 (the "Act") read with retevant rutes issued thereunder and other accounting principtes generatty accepted in lndia, to the extent appticabte and not inconsistent with the accounting principtes as prescribed in the lnsurance Act, 1938 as amended by the Insurance Laws (Amendment) Act,2015 (the "lnsurance Act"), the lnsurance Regutatory and Devetopment Authority Act, 1999 (the "IRDA Act") and the lnsurance Regulatory and Devetopment Authority of lndia (Actuariat, Finance and lnvestment Functions of Insurers),(Amendment) Regutations, 2026 (the 'Regutations') and orders/ directions / circutars issued by the lnsurance Regutatory and Devetopment Authority of lndia ("lRDA"/ the "Authority"), to the extent appticabte and in comptiance with Regutation 33 and 52 read with Regutation 63(2) of the Listing Regutations. Our responsibitity is to express a conctusion on the Statement based on oui review. 3. We conducted our review of the Statement in accordance with the Standard on Review Engagement (SRE) 2410, "Review of lnterim Financiat lnformation Performed by the lndependent Auditor of the Entity" issued by the lnstitute of Chartered Accountants of lndia. A review of interim financial information consists of making inquiries, primarity of persons responsibte for financiat and accounting matters, and appl.ying anatyticat and other review procedures. A review is substantial.l.y tess in scope than an audit conducted in accordance with Standards on Auditing specified under section 143(10) of the Act and consequentty does not enabte us to obtain assurance that we woutd become aware of atl significant matters that might be identified in an audit. Accordingty, we do not an audit opinion.
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MSKA&AssociatesLLP (Formerly known as M S K A & Associates) Chartered Accountants 602 Ftoor 6, Raheja Titanium, Western Express Highway, Geetanjati, Raitway Cotony, Ram Nagar, Goregaon (E), Mumbai - 400 063 T R Chadha & Co LLP Chartered Accountants 5D, 5th Ftoor, Mount Chambers, 758, Anna Satai, Chennai - 600002, lndia ForTRChadha&CoLLP Chartered Accountants lCAl Firm Registration No: 006711N/N500028 4 For M S K A & Associates LLP (Formerty known as M S K A & Associates) Chartered Accountants lCAl Firm Registration No: 105047W /W101187 Based on our review conducted as stated in paragraph 3 above, nothing has come to our attention that causes us to betieve that the accompanying Statement prepared in accordance with the recognition and measurement principtls taid down in tnO AS 34 and other recognized appticabte accounting principtes as prescribed in the retevant provisions of the lnsurance Act, the IRDA Act, the Regutations and orders / directions / circutars issued by IRDA to the extent appticabte and other recognized accounting practices andpoticies has not disctosed the information required to be disctosed in termiof Regutations 33 and 52 read with Regutation 63(2) of the Listing Regutations incl,uding the m-anner in which it is to be disctosed, or that it contains any mateiiat misstatemeni t \| Vaibhav Naik Partner Membership No: 138302 UDIN : 261 38302WNMRWR661 8 Ptace: Chennai Date: October 27,2026 Sheshu Partner udrala L Membership No: 235031 UDIN: 26235031 HYNUGW531 6 Ptace: Chennai Date: October 27,2026 I