Summary of Key Information:

Reporting Period: Quarter and Half Year Ended September 30, 2026

Nature of Filing / Announcement: Outcome of Board Meeting under SEBI LODR Regulations

Audit Opinion:

Unmodified conclusion by joint statutory auditors M S K A & Associates LLP and B. K. Khare & Co. on both standalone and consolidated unaudited financial results.

Key Financial Highlights [₹ in crores]:

Standalone Results:

Quarter Ended September 30, 2026:

  • Revenue from Operations: ₹2,624.50
  • Total Income: ₹2,624.84
  • Net Profit: ₹374.85 (405% increase YoY from ₹74.20 in Q2 FY26)
  • EPS: Basic ₹4.27, Diluted ₹4.26

Half Year Ended September 30, 2026:

  • Revenue from Operations: ₹4,954.72
  • Total Income: ₹4,961.76
  • Net Profit: ₹682.56 (399% increase YoY from ₹136.80 in H1 FY26)
  • EPS: Basic ₹7.82, Diluted ₹7.80

Breakdown of Revenue from Operations (Q2 FY27):

  • Interest Income: ₹2,415.54
  • Rental Income: ₹0.95
  • Fees and Commission Income: ₹207.47
  • Net Gain on Fair Value Changes: ₹0.54
  • Net Gain on Derecognition of Financial Instruments: ₹0.00

Expenses (Q2 FY27):

  • Finance Costs: ₹1,035.45
  • Net Loss on Derecognition of Financial Instruments: ₹29.33
  • Impairment on Financial Instruments: ₹346.37
  • Employee Benefits Expenses: ₹301.50
  • Depreciation and Amortisation: ₹34.50
  • Other Expenses: ₹376.39

Consolidated Results:

Quarter Ended September 30, 2026:

  • Revenue from Operations: ₹2,624.50
  • Total Income: ₹2,624.84
  • Net Profit: ₹374.85
  • EPS: Basic ₹4.27, Diluted ₹4.26

Half Year Ended September 30, 2026:

  • Revenue from Operations: ₹4,954.72
  • Total Income: ₹4,961.76
  • Net Profit: ₹682.56
  • EPS: Basic ₹7.82, Diluted ₹7.80

Balance Sheet Position (Standalone as of September 30, 2026):

  • Total Assets: ₹74,533.26 crores
  • Financial Assets: ₹73,635.12 crores (including Loans: ₹69,562.71 crores)
  • Cash and Cash Equivalents: ₹215.98 crores
  • Equity Share Capital: ₹176.12 crores (Face value ₹2 each)
  • Other Equity: ₹13,527.27 crores
  • Total Liabilities: ₹60,829.87 crores
  • Debt Securities: ₹17,372.48 crores
  • Borrowings (other than debt securities): ₹40,633.05 crores
  • Subordinated Liabilities: ₹859.88 crores

Segment-wise Performance:

The Company is primarily engaged in the business of financing in India with no separate reportable segments as per Ind AS 108.

Corporate Actions:

Dividend: Not declared

Share Issuance:

  • During H1 FY27, allotted 353,113 equity shares (face value ₹2 each) to eligible employees under various ESOP plans
  • Completed Qualified Institutions Placement on April 13, 2026, issuing 67,430,883 equity shares at ₹370.75 per share, aggregating ₹2,500 crores

Debt Issuance:

  • Issued commercial papers and non-convertible debentures listed on BSE totaling ₹2,265 crores during H1 FY27 through multiple series

Other Significant Information:

Joint Venture:

  • Investment in Jaguar Advisory Services Private Limited classified as assets held for sale since December 2021
  • Board reaffirmed plan to sell shareholding in JASPL on May 05, 2026
  • Regulatory approval received, transaction expected to be completed in due course

COVID-19 Resolution:

  • Implemented resolution plans for eligible borrowers under RBI framework
  • ₹8.82 crores standard consequent to implementation as of March 31, 2026

Auditor Change:

  • Previous joint auditor Kirtane & Pandit LLP replaced by current joint auditors M S K A & Associates LLP and B. K. Khare & Co.