We enclose herewith the Annual Report of the Company for the Financial Year ended March 31, 2026, along with the Notice of the Forty first (41st) Annual General Meeting (AGM) of the Company scheduled to be held on Wednesday, September 30, 2026, at 11:30 A.M. (IST) through Video Conferencing/Other Audio Visual Means

Date: 8th September, 2026 BSE Limited, Dalal Street, Fort, Mumbai — 400 001 Scrip Code: 512399 Subject – 41st Annual Report of the Company for the Financial Year 2025-26 Ref – Regulation 30 and 34(1) of SEBI (Listing Obligation and Disclosure Requirements) Regulations, 2015 Dear sir/ma’am, Pursuant to Regulation 30 and 34(1) of SEBI (Listing Obligations and Disclosure Requirement) Regulations, 2015, (the SEBI LODR), we enclose herewith the Annual Report of the Company for the Financial Year ended March 31, 2026, along with the Notice of the Fortieth (41ST) Annual General Meeting (AGM) of the Company scheduled to be held on Wednesday, 30th September 2026, at 11:30 A.M. (IST) through Video Conferencing/Other Audio Visual Means. Please note that the electronic copy of the 41st Annual Report for the financial year 2025-26 along with the notice of the 41st AGM is being sent by email to those Members whose email address are registered with the Company/Depositories and a letter with path of the Annual Return is send to the Shareholder whose Email id is not registered. The notice of the 41st AGM and the annual report 2025-26 are also being uploaded on the website of the Company. Thanking you, For, SERA INVESTMENTS & FINANCE INDIA LIMITED SHWETA SAMIR SHAH MANAGING DIRECTOR DIN: 03082967 SERA INVESTMENTS & FINANCE INDIA LIMITED (CIN NO: L51900GJ1985PLC110976) 079 3520 0650 support@serafinances.com www.serafinances.com 306 & 307,Ashirwad Paras 1, Opp Andaz Party Plot, Makarba, SG Highway, Ahmedabad, Gujarat - 380051 ANNUAL REPORT F.Y. 2025-26 ACROSS THE PAGES Page No. Corporate Information 3-3 Chairperson’s Message 4-5 Notice 6-9 Annexure to Notice 10-25 Directors’ Report 26-42 Annual Secretarial Compliance Report 42-46 Secretarial Audit Report in Form MR-3 47-49 Management Discussion Analysis Report (MDAR) 50-55 Particulars of Employees Remuneration 56-56 Corporate Governance Report 57-81 Compliance Certificate on Corporate Governance 82-82 Certificate of Non-Disqualification of Directors 83-83 Certificate from MD & CFO 84-86 Independent Auditor’s Report- with financial statement-standalone 85-122 Independent Auditor’s Report- with financial statement-Consolidation 123-152 CORPORATE INFORMATION BOARD OF DIRECTORS: Mrs. Shweta Samirbhai Shah REGISTERED OFFICE: Chairperson and Managing Director 306, 3rd Floor, Ashirwad Paras-1, DIN: 03082967 Near Kanti Bharwad PMT, Opposite Andaj Party Plot, S.G. Highway, Makarba, Mr. Kaival Niteshkumar Shah Ahmedabad-380051, Gujarat Independent Director DIN: 11019174 STATUTORY AUDITOR: (w.e.f. March 25, 2025) M/s.S D P M & Co., Chartered Accountants. Chartered Accountants Mr. Pankaj Sharma (upto March 31st, 2030) Independent Director DIN: 11097604 SECRETARIAL AUDITOR AND SCRUTINIZER: (w.e.f. May 08, 2025) M/s. M K Samdani & Co. Practicing Company Secretaries Mr. Aayush Sharma Independen Director INTERNAL AUDITOR DIN: 10149440 M/s. Amit Uttamchandani & Associates (w.e.f. July 01, 2026) Chartered Accountants Ms. Neha Kothari REGISTRAR AND SHARE TRANSFER AGENT: Independent Director Purva Sharegistry India Private Limited DIN: 11022380 Unit No. 9, Ground Floor, Shiv Shakti Industrial Estate, (w.e.f. July 01, 2026) J. R. Boricha Marg, Lower Parel East, Mumbai-400011, Maharashtra COMPANY SECRETARY: Ms. Sakshi Patel INVESTOR RELATIONS: (w.e.f January 10, 2026) CIN: L51900GJ1985PLC110976 BSE Scrip Code: 512399 CHIEF FINANCIAL OFFICER: Email: kapashicommercial1985@gmail.com Mr. Pranav Bharatkumar Chalishajar Website: www. http://sera-india.com. Contact: +91 9998933378 COMMITTEES OF BOARD: Listed at: BSE Limited Audit Committee ANNUAL GENERAL MEETING: Mr. Pankaj Sharma Member Date: Saturday, September 30, 2026 Mr. Shweta Samir Shah Chairman Time: 11.30 a.m. to 12:30 p.m. Mr. Aayush Shah Member Venue: Through Video Conferencing (VC) / Other Audio Visual Means (OAVM) Nomination And Remuneration Committee E-VOTING SCHEDULE: Cut-off date: Friday, September 22, 2026 Mr. Aayush Shah Chairman E-Voting Start date: Wednesday, September 27, 2026 Mr. Kaival Niteshkumar Shah Member (9:00 a.m.) Mr. Pankaj Sharma Member E-Voting End date: Friday, September 29, 2026 (5:00 p.m.) Stakeholders Relationship Committee Mr. Pankaj Sharma Chairman E-VOTING PLATFORM: Mr. Shweta Samir Shah Member Central Depository Services (India) Limited Mr. Aayush Shah Member Marathon Futurex, A-Wing, 25th floor, NM Joshi Marg, Lower Parel, Mumbai 400013, Maharashtra E-mail: helpdesk.evoting@cdslindia.com Phone: 022- 22723333/ 8588 BANKERS: HDFC Bank Limited CHAIRMAN’S MESSAGE Dear Shareholders, A very warm welcome to the 41st Annual General Meeting of Sera Investments & Finance India Limited. It gives me immense pleasure to present the 41st Annual Report of the company for the year 2025-26. It would be useful to first understand the macro-economic landscape in which our company operates before we dive deep into our company’s results, specific plans and the way forward. The financial sector is crucial and indispensable for any nation state that aims to achieve robust The financial sector is crucial and indispensable for any nation seeking to achieve robust and sustainable economic growth, and India is no exception. Banks and Non-Banking Financial Companies (NBFCs) in India are well positioned to play a pivotal role in supporting the country’s economic development. Post-Covid, banks and NBFCs have significantly invested in developing new products, strengthening delivery channels, and expanding their outreach to meet India’s rapidly growing financial services needs. The latest edition of the Reserve Bank of India’s Financial Stability Report highlights the strong performance of the NBFC sector. Aggregate lending by NBFCs grew by 20.8% year-on-year in September 2023, compared with 10.8% a year earlier, driven primarily by personal loans and lending to the industrial sector. Asset quality has also improved considerably, with both Gross Non-Performing Assets (GNPA) and Net Non-Performing Assets (NNPA) ratios continuing their downward trajectory. The overall GNPA ratio declined to 4.6% in September 2023 from 5.9% in September 2022, while the NNPA ratio fell to 1.5% from 3.2% during the same period. The sector has also witnessed an improvement in its capital position, with the capital adequacy ratio increasing to 28.6% from 27.5%. Profitability has strengthened as well, with Return on Assets (RoA) rising to 3.5% from 2.8%. Collectively, these indicators reflect the growing resilience, financial strength, and expanding role of NBFCs in supporting India’s economic growth and financial inclusion. As NBFCs have become more significant, the RBI has enhanced its regulation of the sector in recent years to address the industry specific issues such as contagion risk in the financial system, oversimplified underwriting processes, concentration of credit risk, exposure towards technology related risks, etc. Accordingly, the RBI, over last few years, has issued various guidelines such as (i) vigil over asset-liability management practices, (ii) maintaining liquidity ratios, (iii) increased reporting requirements, and (iv) scale-based regulations. These have led to NBFCs adopting practices in line with banks. The regulatory vigil is based on four key cornerstones of: (i) responsible financial innovation, (ii) accountable conduct, (iii) responsible governance, and (iv) centrality of the customer Looking ahead, we remain cautiously optimistic. India’s economic fundamentals remain strong, and the retail credit market is poised for further expansion. With rising aspirations among India's youth and growing digital penetration, the demand for small-ticket, flexible financial products will only grow. Our strategic focus will be on:  Enhancing customer lifetime value through cross-selling and personalization  Expanding into semi-urban and rural markets  Strengthening partnerships with fintechs and ecosystem players  Driving responsible lending through better data, technology, and on-ground u [Showing first 8,000 characters — download PDF for full document]