CSLFINANCE

Current scenario: - Wholesale segment continues to drive AUM growth, supported by strong asset quality and healthy liquidity. - SME retail segment remains in a consolidation phase due to over-leveraged borrower profiles, stagnant income growth, and high competition. - Total AUM stood at ₹1,627 Cr (up 16% YoY), and total disbursements reached a record ₹385 Cr in Q2 FY27. Changes in trends: - Gross NPAs rose slightly to 1.13% (from 0.95% in Q1 FY27), primarily driven by the SME portfolio. - Discontinued SME loans above ₹50 Lakhs and below ₹10 Lakhs to focus on more compliant ₹10-50 Lakh ticket sizes. - Total borrowings stood at ₹962.90 Cr with an undrawn sanction limit of ₹210 Cr, maintaining a strong capital adequacy of 40.87%. Management Guidance & Outlook: - Wholesale segment expected to remain the primary growth engine for the rest of FY27. - SME retail disbursements are expected to improve in H2 as consolidation measures yield results and branch-level productivity stabilizes. - The company will focus on its core SME and wholesale segments without adding new product verticals over the next 15-18 months.

Concall Schedule Concall Date: November 03, 2026 Concall Time: 04.00 P.M. (IST)

- CSL Finance Limited submitted its Investor Presentation for Q2 FY27 highlighting operational and financial performance. - Assets Under Management (AUM) grew 16% YoY to ₹1,627 crore in Q2 FY27 compared to ₹1,397 crore in Q2 FY26. - Net Interest Income (NII) increased by 21% YoY to ₹49.6 crore from ₹40.9 crore. - Profit After Tax (PAT) stood at ₹25.0 crore, registering a marginal growth of 2% YoY. - Gross NPA stood at 1.13% and Net NPA at 0.71% as of September 30, 2026.

Q2 FY27 Revenue ₹76.78Cr vs ₹63.67Cr (▲21% YoY) EBITDA ₹59.21Cr vs ₹50.03Cr (▲18% YoY) PAT ₹24.95Cr vs ₹24.46Cr (▲2% YoY) EBITDA Margin 77.11% vs 78.27% (▼116bps)

- CSL Finance Limited has appointed Mr. Akshay Gujar as the Chief Executive Officer of the SME Division (CEO-SME Division) designated as Senior Management Personnel, effective October 27, 2026. - Mr. Akshay Gujar brings over 12 years of experience in retail lending, secured MSME finance, microfinance, and leadership roles at organizations like AU Small Finance Bank and PwC India.

Concall Schedule Concall Date: Tuesday, 3rd November 2026 Concall Time: 4:00 PM (IST)

- CSL Capital Private Limited acquired 2,65,686 equity shares (1.17% stake) of CSL Finance Limited. - Acquisition done via off-market inter se transfer from Rohit Gupta HUF on October 07, 2026, and October 08, 2026. - Transaction executed at a price of INR 215 per share, totaling ₹5,71,22,490.

- On-book portfolio grew 24% YoY to ₹1,596 Cr as of September 2026. - Disbursements reached ₹384 Cr; collections stood at ₹321 Cr. - Received fresh lender sanctions of ₹285.50 Cr and ₹100 Cr SIDBI co-lending sanction. - Strong liquidity surplus of ₹277 Cr with Capital Adequacy Ratio at ~41%.

- CSL Capital Private Limited proposes to acquire 2,65,686 equity shares (1.17% stake) of CSL Finance Limited. - Shares will be acquired from Rohit Gupta HUF via an inter-se transfer among promoters. - Acquisition price is set at Rs. 215 per share, scheduled on or after October 6, 2026. - Post-transaction, CSL Capital's holding will increase from 29.98% to 31.14%.

- Members at the 34th Annual General Meeting approved the re-appointment of Mr. Rohit Gupta as Managing Director for a further term of five years, effective from August 10, 2027. - Mr. Rohit Gupta and Ms. Rachita Gupta (Whole Time Director) are related as father and daughter.

- Shareholders approved an amendment to the Articles of Association (AOA) at the 34th Annual General Meeting (AGM) held on September 19, 2026. - The amendment, by inserting Clause 107A, grants debenture trustees the right to appoint a nominee director on the Board in case of default, as per SEBI regulations.

- Trading window for dealing in company securities will remain closed from October 01, 2026, until 48 hours after the declaration of un-audited financial results for the quarter and half year ended September 30, 2026.

- Notice of the 34th Annual General Meeting (AGM) to be held on Saturday, September 19, 2026, at 12:30 P.M. through Video Conferencing (VC)/OAVM. - The Board recommended a final dividend of ₹10/- per equity share (100%) for the financial year ended March 31, 2026. - The Record Date for determining entitlement to the final dividend is September 12, 2026. - Agenda items include adoption of financial statements, re-appointment of Ms. Rachita Gupta and Mr. Rohit Gupta (MD), alteration in Articles of Association for nominee director, and approval of material related party transactions up to ₹250 crores.

- 34th Annual General Meeting (AGM) scheduled for September 19, 2026, at 12:30 P.M. via VC/OAVM. - Board recommended a final dividend of ₹10/- per equity share (100%) for FY 2025-26. - Record Date for final dividend fixed as September 12, 2026. - Re-appointment of Ms. Rachita Gupta (Whole-Time Director) and Mr. Rohit Gupta (Managing Director) to be considered. - Proposal to alter Articles of Association for appointing a Nominee Director by Debenture Trustee. - Approval sought for Material Related Party Transactions with CSL Capital Private Limited up to ₹250 crores.

- Q1 FY27 Consolidated Operating Revenue ₹70.35 Cr vs Q1 FY26 Operating Revenue ₹59.59 Cr (▲17.9% YoY) - Q1 FY27 Proxy EBITDA (PBT + Finance Costs) ₹55.05 Cr vs Q1 FY26 Proxy EBITDA ₹46.86 Cr (▲17.5% YoY) - Q1 FY27 Consolidated PAT ₹22.15 Cr vs Q1 FY26 PAT ₹21.32 Cr (▲3.9% YoY) - Proxy EBITDA Margin 78.25% vs 78.63% (▼38 bps) - Gross NPA increased to 0.95% from 0.56% YoY - Net NPA increased to 0.60% from 0.42% YoY - Provision Coverage Ratio decreased to 123.20% from 201.40% YoY

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- Q1 FY27 Unaudited Results: Revenue from operations ₹69.97 Cr vs ₹59.45 Cr (▲17.70% YoY) - EBITDA ₹53.60 Cr vs ₹46.13 Cr (▲16.21% YoY) - PAT ₹22.15 Cr vs ₹21.32 Cr (▲3.89% YoY) - EBITDA Margin 76.61% vs 77.60% (▼99 bps) - Board approved the re-appointment of Mr. Rohit Gupta as Managing Director for a further term of five years, effective August 10, 2027 to August 09, 2032. - Approved alteration of Articles of Association regarding the right of debenture trustee(s) to appoint a nominee director. - Issued Non-Convertible Debentures aggregating to ₹60 crore during the quarter, with proceeds to be used for onward lending purposes.

- Mr. Atul Kumar Agrawal, President - Finance & Treasury of CSL Finance Limited, has withdrawn his resignation through a letter dated August 11, 2026. - This reverses the earlier intimation regarding his resignation, ensuring continuity in the role.

- Mr. Atul Kumar Agrawal, President - Finance & Treasury of CSL Finance Limited, resigned on July 03, 2026. - He will be relieved from the company's services at the close of business on August 31, 2026. - The resignation is due to professional and personal reasons to focus on the next phase of his career.

- Assets Under Management (AUM) grew 15% YoY to approximately ₹1510 Cr as of June 2026. - Raised ₹60 Cr through NCDs and received a fresh sanction of ₹50 Cr. - Executed term sheet for ₹150 Cr NCDs issuance, with ₹60 Cr already raised. - New loans disbursed ₹320 Cr and collections ₹290 Cr during the quarter. - Maintains strong liquidity surplus (~₹175 Cr) and Capital Adequacy Ratio (CAR) of 44%.

- The trading window for dealing in company securities will remain closed for Designated Persons, Connected Persons, and their Immediate Relative(s). - Closure starts from July 01, 2026, until 48 hours after the declaration of the Un-audited Financial Results for the quarter ended June 30, 2026. - This is in compliance with SEBI (Prohibition of Insider Trading) Regulations, 2015.

- Revenue ₹6,879.70 lakh vs ₹5,652.29 lakh (▲21.72% YoY) - EBITDA ₹5,331.88 lakh vs ₹4,317.30 lakh (▲23.49% YoY) - PAT ₹1,941.62 lakh vs ₹1,897.63 lakh (▲2.32% YoY) - EBITDA Margin 77.50% vs 76.38% (▲112bps) - Board recommended a dividend of 30% and a special dividend of 70% per equity share for FY26.