General Updates

CIN: L74899DL1992PLC051462 June 22, 2026 National Stock Exchange of India BSE Limited Limited Corporate Relationship Department, Exchange Plaza, Phiroze Jeejeebhoy Towers, C-1, Block-G, Bandra Kurla Complex, Dalal Street, Mumbai - 400001 Bandra (E), Mumbai - 400051 BSE Scrip Code: 530067 NSE Symbol: CSLFINANCE Sub: Resubmission of Financial Results for the Quarter and Year ended March 31, 2026. Dear Sir/Ma’am, This is in reference to your email dated June 22, 2026 regarding submission of corporate announcements to the Exchange in a machine-readable and searchable form. With respect to the captioned subject, we would like to submit that due to an inadvertent human error, the financials portion of the said announcement was not filed in machine readable format. Accordingly, we are hereby resubmitting the financial results for the Quarter & Year ended March 31, 2026 along with all annexures in the prescribed format. We request you to kindly take the above information on your record. Thanking you. Yours faithfully For CSL Finance Limited Rohit Gupta (Managing Director) DIN: 00045077 Encl: A/a Reg. off.: 301-302, 8/19, 3rd Floor, W.E.A, Pusa Lane, Karol Bagh, New Delhi – 110005, Corp off.: 714-717, 7th Floor, Tower – B, World Trade Tower, Sector – 16, Noida,201301, Uttar Pradesh, Ph.: +91 120 4290650/52/53/54/55, Email: info@cslfinance.in, Web.: www.cslfinance.in S.R. DINODIA & Co. LLP CHARTERED ACCOUNTANTS K-39 Connaught Place, New Delhi-110001 INDIA Ph. : +91-(0)11-4370 3300 Independent Auditor’s Report on Financial Results of the Company Pursuant to the Requlation 33 of the SEBI (Listing Obligations and Disclosure Reguirements Regulations, 2015. The Board of Directors of CSL Finance Limited Opinion We have audited the accompanying Financial Results of CSL Finance Limited (hereinafter referred to as ‘the Company”) for the year ended March 31, 2026 attached herewith, being submitted by the company pursuant to the requirement of Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations,2015, as amended (the “Listing Regulations”). In our opinion and to the best of our information and according to the explanations given to us, the aforesaid financial Results: . are presented in accordance with the requirements of Regulation 33 of the Listing Regulations in this regard: and . gives a true and fair view in conformity with recognition and measurement principles laid down in the Indian Accounting Standards under Section 133 of the Companies Act,2013 (the “Act’), RBI guidelines and other accounting principles generally accepted in India, of the net profit (including other comprehensive income) and other financial information for the year ended March 31,2026. Basis of Opinion We conducted our audit in accordance with the Standards on Auditing (SAs) specified under section 143(10) of the Act. Our responsibilities under those Standards are further described in the Auditor’s Responsibilities for the Audit of the Financial Results section of our report. We are independent of the Company in accordance with the Code of Ethics issued by the Institute of Chartered Accountants of India (“ICAI") together with the ethical requirements that are relevant to our audit of the Financial Results under the provisions of the Act and the Rules thereunder, and we have fulfilled our other ethical responsibilities in accordance with these requirements and the ICAl's Code of Ethics. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion. Management's Responsibility for the Financial Results These Financial Results have been prepared on the basis of the annual financial Results. The Company's Board of Directors are responsible for the preparation and presentation of these financial Results that give a true and fair view of the net profit (including other comprehensive income) and other financial information of the Company in accordance with the recognition and measurement principles laid down in Indian Accounting Standards prescribed under Section 133 of the Act, read with relevant rules issued thereunder, the circulars, guidelines and directions issued by the RBI from time to time (RBI guidelines) and other accounting principles generally accepted in Indian and in compliance with Regulation 33 of the Listing Regulations. This responsibility also includes maintenance of adequate accounting records in accordance with the provisions of the Act for safeguarding the assets of the Company and for preventing and detecting frauds and other irregularities; selection and application of appropriate accounting policies; making judgements and estimates that are reasonable and prudent; and design, implementation and maintenance of a cod me pq lu ea tt ee n ei snt se rn oa fl tf hin ea n aci ca cl o uc no tn it nr go ls r et ch oa rt d sw ,e r re e lo ep ve ar na tt i tn og te hf ef ec pt riv ee pl ay r af to ir o ne ns au nr di ng p ret sh ee n ta ac tc iu or na c oy f a tn hd e Financial Results that give a true and fair view and is free from material misstatement, whether due to fraud or error. E-mail : srdinodia@srdinodia.com Website : www.srdinodia.com LLPIN : AAB-7484 In preparing the Financial Results, the Board of Directors are responsible for assessing the Company’s ability, to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the Board of Directors either intends to liquidate the Company or to cease operations, or has no realistic alternative but to do so. The Board of Directors are also responsible for overseeing the Company’s financial reporting process. Auditor’s Responsibilities for the Audit of the Financial Results Our objectives are to obtain reasonable assurance about whether the Financial Results as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor's report that includes our opinion. Reasonable assurance is a high level of assurance, but is not as guarantee that an audit conducted in accordance with SAs will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these Financial Results. As a part of an audit in accordance with SAs, we exercise professional judgement and maintain professional skepticism throughout the audit. We also: «ldentify and assess the risks of material misstatement of the Financial Results, whether due to fraud or error, design and perform audit procedures responsive to those risks, and obtain audit evidence that is sufficient and appropriate to provide a basis for our opinion. The risk of not detecting a material misstatement resulting from fraud is higher than for one resulting from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal control. «Obtain an understanding of internal control relevant to the audit in order to design audit procedures that are appropriate in the circumstances but not for the purpose of expressing an opinion on the effectiveness of the Company’s internal control. « Evaluate the appropriateness of accounting policies used and the reasonableness of accounting estimates and related disclosures made by the Board of Directors. «Conclude on the appropriateness of Board of Director's use of the going concern basis of accounting and, based on the audit evidence obtained, whether a material uncertainty exists related to events or conditions that may cast significant doubt on the Company'’s ability to continue as a going concern. If we conclude that a material uncertainty exists, we are required to draw attention in our auditor's report to the related disclosures in the Financial Results or, if such disclosures are inadequate, to modify [Showing first 8,000 characters — download PDF for full document]