Date: October 27, 2026

Security Cover Certificate Details

Capri Global Capital Limited submitted a Security Cover Certificate for its Listed, Secured, Redeemable, Non-convertible Debentures aggregating to ₹1,483.04 crores as at September 30, 2026. The submission was made in compliance with Regulation 54 and other applicable provisions of the SEBI Listing Regulations read with SEBI Circular No. SEBI/HO/DDHS-PoD1/P/CIR/2025/117 dated August 13, 2025.

The certificate was certified by the Joint Statutory Auditors - M S K A & Associates LLP (formerly known as M S K A & Associates) and Singhi & Co. - for the quarter ended September 30, 2026.

Statement of Security Cover (Annexure I)

Assets Breakdown (Book Values in ₹ crore):

  • Property, Plant and Equipment: ₹101.14
  • Capital Work-in-Progress: ₹8.27
  • Right of Use Assets: ₹233.13
  • Intangible Assets: ₹7.47
  • Intangible Assets under Development: ₹3.62
  • Investments: ₹2,654.54
  • Loans: ₹27,167.79
  • Trade Receivables: ₹6.42
  • Cash and Cash Equivalents: ₹2,349.51
  • Bank Balances other than Cash and Cash Equivalents: ₹14.78
  • Other Assets: ₹507.83

Total Assets: ₹33,054.50 crore

Liabilities Breakdown:

  • Debt securities to which this certificate pertains: ₹1,483.04
  • Other debt sharing pari-passu charge with above debt: ₹3,510.46
  • Borrowings: ₹19,294.26
  • Other Payables: ₹138.64
  • Trade Payables: ₹144.13
  • Lease Liabilities: ₹282.93
  • Provisions: ₹24.46
  • Other Liabilities: ₹787.43

Total Liabilities: ₹25,665.35 crore

Security Cover Ratios:

  • Cover on Book Value: 1.26 times

Compliance with Covenants (Annexure II)

All financial covenants were complied with as at September 30, 2026:

  • Interest and principal redemptions were paid on due dates with no additional interest events
  • Security charge was created and perfected within stipulated timelines
  • Securities were listed within 3 working days from Issue Closing Date
  • No downgrade in debenture ratings
  • Required asset cover was maintained as per terms of issue

Statement of Asset Cover

Secured Assets (₹ crore):

  • Standard Receivables from MSME & Retail Book: ₹5,296.45
  • Standard Receivables from Wholesale Lending: ₹7,395.19
  • Standard Receivables from Gold Loan: ₹14,391.36
  • Receivables from investment in securities (debt): ₹1,755.62
  • Cash, Cash Equivalents and other bank balance: ₹2,349.50

Total Standard Receivables including Cash and Cash Equivalent: ₹31,188.12

Less: Receivables exclusively charged to NABARD: (₹37.72)

Less: Effective Interest Rate, Ind AS Impact: (₹157.89)

Total Secured Assets: ₹30,992.51 crore

Borrowings and Asset Cover Requirements:

  • Total Borrowings from Banks/Financial Institutions: ₹19,214.53 crore
  • Total Debt Securities: ₹4,378.96 crore
  • Total Borrowings: ₹23,593.49 crore
  • Less: Effective Interest Rate, Ind AS Impact: (₹155.77)

Borrowings considered for Asset Cover: ₹23,437.72 crore

Excess Security Cover Available: ₹3,673.28 crore

Additional Information

The certificate has been uploaded on the Company's website at www.capriloans.in.

The report is restricted for use by the Board of Directors solely for submission to the Company's debenture trustee, banks, and financial institutions pursuant to regulatory requirements.