Decillion Finance FY26 Net Loss of ₹0.33 Million

| Particulars | FY 2025-26 | FY 2024-25 | Change |

| Total Income | 10,480.81 | 10,735.51 | -254.70 |

| Total Expenses | 10,789.89 | 9,852.44 | +937.45 |

| Profit/(Loss) before Tax | (304.08) | 883.07 | -1,187.15 |

| Tax Expense | 27.83 | 223.20 | -195.37 |

| Profit/(Loss) after Tax | (331.90) | 659.87 | -991.77 |

| Other Comprehensive Income | 349.38 | - | +349.38 |

| Total Comprehensive Income | 17.47 | 659.87 | -642.40 |

| Earnings per Share (₹) | (0.09) | 0.19 | -0.28 |

Paid-up Share Capital: ₹35,000,000 (unchanged from previous year)
Loans (net of provisions): ₹128,930,800 (compared to ₹121,167,400 in FY25)
Investments: ₹6,159,500 (compared to ₹3,990,890 in FY25)
Cash and Cash Equivalents: ₹26,440 (compared to ₹5,213,070 in FY25)
Borrowings: ₹13,835,790 (compared to ₹8,457,790 in FY25)

Total ECL allowance on loans: ₹6,785,830 (compared to ₹6,378,870 in FY25)
Gross loan portfolio: ₹135,716,630
100% of loans are unsecured and repayable on demand
ECL calculated using probability of default (PD) of 5% for Stage 1 assets and 100% for Stage 3 assets
Loss given default (LGD) considered at 100% for all loans

Priyanka Mohta (Non-Executive Non-Independent Director) resigned on June 20, 2026
Apoorva Malhotra (CFO) resigned on April 14, 2026
Shruti Poddar (Company Secretary) resigned on May 30, 2026

Yogesh Sharma appointed as Company Secretary & Compliance Officer effective June 1, 2026
Sonia Ghosh appointed as CFO effective May 29, 2026
Nita Agarwal appointed as Additional Non-Executive Independent Director effective July 2, 2026 (subject to shareholder approval)
Kashiprasad Singh appointed as Additional Non-Executive Independent Director effective September 2, 2025

M/s TDK & Co., Chartered Accountants (FRN: 109804W) resigned on June 5, 2026
Board approved appointment of M/s MGSA & Company, Chartered Accountants (FRN: 022481C) as Statutory Auditors for one financial year (subject to shareholder approval)
M/s Srimal Jain & Co. continued as Internal Auditors
M/s Abhishek K Pandey & Associates continued as Secretarial Auditors

Date: September 29, 2026
Time: 2:00 PM IST
Venue: B B D Bag Professional Association, Commerce House, 2A Ganesh Chandra Avenue, 4th Floor Room No 1, Kolkata 700013
Remote e-voting period: September 26, 2026 (9:00 AM) to September 28, 2026 (5:00 PM)
Cut-off date: September 22, 2026

Total loans to related parties: ₹65,592,350
Includes loans to promoters (₹37,171,390) and other related parties (₹28,420,960)
All transactions conducted at arm's length basis
No materially significant related party transactions requiring special disclosure

Board comprises 5 directors (1 Executive, 1 Non-Executive Non-Independent, 3 Non-Executive Independent)
All mandatory committees constituted (Audit, Nomination & Remuneration, Stakeholders Relationship)
6 Board meetings and 5 Audit Committee meetings held during FY26
Maximum gap between any two board meetings did not exceed 120 days

Company has risk management framework comprising risk governance structure
Primary risks: Credit risk, liquidity risk, market risk (equity price and interest rate risk)
ECL model implemented for impairment assessment
No fraud reported by statutory auditors during the year

1. Adoption of audited financial statements

2. Re-appointment of Jitendra Kumar Goyal as Director

3. Appointment of M/s MGSA & Company as Statutory Auditors

4. Approval for conversion of loans into equity shares

5. Approval for material related party transactions

6. Appointment of Nita Agarwal as Independent Director

7. Appointment of Diksha Sharma as Independent Director

8. Increase in authorized share capital from ₹3.75 crore to ₹10 crore

9. Adoption of fresh Articles of Association

10. Authorization for investments/loans/guarantees under Section 186

11. Borrowing limits under Section 180(1)(c)