EMERALD

Current scenario - MSME loan AUM stood at ₹131 crores, targeting over ₹150 crores by the end of the year. - EWA platform has onboarded 24 new corporate partners in Q2 FY27, taking active corporates to around 270 with an employee base of 40,000 to 42,000 and an engagement/activation rate of 12% to 14%. - Gold loan business faced some stress due to regulatory requirements and falling gold prices impacting bank appraisals and demand. Changes in trends - Total income for Q2 FY27 grew by 45.81% YoY to ₹10.07 crores and PAT grew by 47.14% YoY to ₹5.30 crores. - H1 FY27 total income reached ₹19.51 crores (up 42.94% YoY) and PAT reached ₹10.18 crores (up 49.80% YoY). - Revenue breakdown for Q2 FY27: Interest income 49%, Distribution business 39.2%, EWA business 11.8%. Management Guidance & Outlook - Launched 'Emerald Ekam', an integrated financial wellness platform offering salary access, loans, investments, insurance, and digital gold in partnership with SafeGold. - Recently tied up with Unity Small Finance Bank for loan transfers and in the process of finalizing another private sector bank partnership. - On track for NSE listing eligibility after auditing the March 2027 balance sheet, meeting the net worth criteria of over ₹75 crores for 3 consecutive years. - Expects H2 to be stronger than H1, driven by festive season demand and activity towards the March quarter, maintaining sustainable margin levels through technology-driven operating leverage.

- Emerald Finance Ltd has submitted the audio recording link for the Investor/Analysts Meet held to discuss financial results for the quarter ended September 30, 2026. - The audio recording is accessible on the company's official website. - The company confirmed that no unpublished price sensitive information (UPSI) was shared during the call.

- Emerald Finance reported Q2 FY27 Total Income at ₹10.07 Cr, up 45.8% YoY. - Net Profit After Tax (PAT) stood at ₹5.31 Cr, reflecting a growth of 47.3% YoY. - Cumulative AUM expanded to ₹131 Cr, driven by strong growth in MSME and Earned Wage Access (EWA) segments. - Launched 'Emerald Ekam', a unified platform offering loans, insurance, investments, and salary access. - Maintained strong operational momentum with 270 corporate partnerships and rising active user base.

- Board of Directors approved Unaudited Financial Results (Standalone & Consolidated) for Q2 & H1 ended September 30, 2026. - Statutory Auditors issued Limited Review Report with no modifications noted. - Board meeting commenced at 1:00 PM and concluded at 4:30 PM on November 04, 2026.

- Emerald Finance Ltd has partnered with ATS Services Private Limited to offer its Early-Wage-Access program to employees. - The initiative provides instant financial relief by allowing employees to access a part of their salaries seamlessly throughout the month. - The product involves tying up with employers to offer short-term salary advance loans collected via salary deductions.

- Emerald Finance Limited has entered into a DSA Agreement with Unity Small Finance Bank. - The company is appointed as a Direct Selling Agent (DSA) for the Gold Loan vertical. - The partnership covers Pan India operations to source gold loan business.

- Emerald Finance Ltd has partnered with Automotive India, West Bengal, Kolkata, to offer its Early-Wage-Access program. - The partnership provides instant financial relief by allowing employees to access part of their salaries seamlessly. - Short-term loans are offered as salary advances and collected through salary deductions.

Concall Schedule Concall Date: 5th November, 2026 Concall Time: 4:00 PM

- Board meeting scheduled on Wednesday, November 4, 2026, at 1:00 PM. - Agenda is to consider and approve unaudited standalone and consolidated financial results for Q2 and H1 ended September 30, 2026. - Trading window remains closed from October 1, 2026, to November 6, 2026.

- Emerald Finance Ltd has partnered with Kandarp Digi Smart BPO Limited to offer its Early-Wage-Access program to employees. - The program provides instant financial relief through short term salary advance loans collected via salary deductions.

- Emerald Finance Ltd has partnered with Halomax Lighting Solutions Private Limited to offer its Early-Wage-Access program to employees. - The program provides instant financial relief by allowing employees to access part of their salaries seamlessly throughout the month. - The product involves tying up with employers to offer short-term loans as salary advances, collected via salary deductions.

- Emerald Finance Ltd partnered with Redhatwheels Private Limited to offer an Early-Wage-Access program to its employees. - The program provides instant financial relief by allowing employees to access part of their salaries seamlessly throughout the month. - The product involves short-term salary advance loans collected via salary deductions.