Draft Letter of Offer in connection with the proposed Rights Issue.

CRESCENTIS CAPITAL LIMITED Formerly Known as “Som Datt Finance Corporation Limited” CIN: L65921TS1993PLC188494 30th September, 2026 BSE Limited Phiroze Jeejeebhoy Towers Dalal Street, Fort Mumbai 400 001 Scrip Name: Crescentis Scrip Code: 511571 Dear Sir/Madam, SUB: Draft Letter of Offer in connection with the proposed Rights Issue of Equity Shares As conveyed in the letter dated September 30, 2026 being the outcome of the Board Meeting held today, the Company proposes to issue equity shares of Rs 10 each on a Rights Basis to its shareholders for an aggregate amount, including premium, of upto Rs 80 crores, in accordance with applicable laws, including the Companies Act, 2013, Securities and Exchange Board of India (Issue of Capital and Disclosure Requirements) Regulations, 2018, as amended (“SEBI ICDR Regulations”), subject to such regulatory and statutory approvals, as may be required under the applicable laws. Attached is the Draft Letter of Offer for the proposed Rights Issue. You are requested to take the said Draft Letter of Offer on records. Thanking You, Yours faithfully, For Crescentis Capital Limited (Formerly Known as Som Datt Finance Corporation Ltd) V V Krishna Chaitanya Company Secretary & Compliance Officer M.No: A49415 Reg. Office: 8-2-502/1/A, Ground Floor, JIVI Towers, Road No 7, Banjara Hills, Hyderabad - 500034 | Email: cs@crescentis.in | Ph.No: 040-45267248 DRAFT LETTER OF OFFER September 30, 2026 Please scan this QR Code to view the Draft Letter of Offer For Eligible Equity Shareholders only CRESCENTIS CAPITAL LIMITED (FORMERLY KNOWN AS SOM DATT FINANCE CORPORATION LIMITED) Our Company was originally incorporated in Kolkata on October 19, 1993, as a public limited company under the Companies Act, 1956, and was granted the certificate of incorporation by the Registrar of Companies, West Bengal. Our Company was granted the Certificate for Commencement of Business on November 03, 1993 by the Registrar of Companies, West Bengal. The Company's Registered Office was shifted to the National Capital Territory (NCT) of Delhi, and a new CIN: L65921DL1993PLC377542, was issued on February 25, 2021, bearing Registration No. 377542. Further, the Company relocated its Registered Office to Telangana on August 13, 2024. The name of the Company was changed from Som Datt Finance Corporation Limited to Crescentis Capital Limited on January 6, 2026. The current CIN assigned to the Company is L65921TS1993PLC188494, bearing Registration No. 188494. For further details of our Company and further details with respect to change in the Registered Office of the Company, please refer to ‘General Information’ beginning on page 49 of this Draft Letter of Offer. Corporate Identity Number: L65921TS1993PLC188494 Registered Office: 8-2-502/1/A, Ground Floor, JIVI Towers, Road No. 7, Banjara Hills, Hyderabad, Telangana - 500 034, India Contact person: Mr. V.V. Krishna Chaitanya, Company Secretary and Compliance Officer Telephone: 040 45267248 | Mobile: 8121110084 | E-mail id: cs@crescentis.in | Website: www.somdattfin.com PROMOTERS OF OUR COMPANY: DR. BHASKARA RAO BOLLINENI & MR. BHAVANAM RUTHVIK REDDY FOR PRIVATE CIRCULATION TO THE ELIGIBLE EQUITY SHAREHOLDERS AND SPECIFIC INVESTOR(S), AS APPLICABLE OF CRESCENTIS CAPITAL LIMITED (FORMERLY KNOWN AS SOM DATT FINANCE CORPORATION LIMITED) (OUR "COMPANY" OR THE "ISSUER") ONLY WE HEREBY CONFIRM THAT NONE OF OUR PROMOTERS OR DIRECTORS IS A WILFUL DEFAULTER OR A FRAUDULENT BORROWER AS ON DATE OF THIS DRAFT LETTER OF OFFER ISSUE OF UP TO (_________)# FULLY PAID-UP EQUITY SHARES OF FACE VALUE OF ₹10 EACH OF OUR COMPANY (THE "RIGHTS EQUITY SHARES") FOR CASH AT A PRICE OF ₹(_______) PER RIGHTS EQUITY SHARE (INCLUDING A PREMIUM OF ₹[●] PER RIGHTS EQUITY SHARE) AGGREGATING UP TO ₹8000 LAKHS# ON A RIGHTS BASIS TO THE ELIGIBLE EQUITY SHAREHOLDERS OF OUR COMPANY IN THE RATIO OF [●] EQUITY SHARES FOR EVERY [●] (____) FULLY PAID-UP EQUITY SHARES HELD BY THE ELIGIBLE EQUITY SHAREHOLDERS ON THE RECORD DATE, THAT IS (____________) (THE "ISSUE"). THE ISSUE PRICE FOR THE RIGHTS EQUITY SHARES IS [●] TIMES THE FACE VALUE OF THE EQUITY SHARES. FOR FURTHER DETAILS, PLEASE REFER TO "TERMS OF THE ISSUE" BEGINNING ON PAGE 86 OF THIS DRAFT LETTER OF OFFER. # Assuming full subscription. GENERAL RISKS Investment in equity and equity-related securities involve a degree of risk and investors should not invest any funds in the offer unless they can afford to take the risk with such investment. Investors are advised to read the risk factors carefully before taking an investment decision in the offering. For taking an investment decision, investors shall rely on their own examination of the issuer and the offer, including the risks involved. The securities have not been recommended or approved by the Securities and Exchange Board of India ("SEBI") nor does SEBI guarantee the accuracy or adequacy of this document. Specific attention of the investors is invited to the statement of “Risk Factors” beginning on page 25 of this Draft Letter of Offer before making an investment in this Issue. ISSUER’S ABSOLUTE RESPONSIBILITY Our Company, having made all reasonable inquiries, accepts responsibility for and confirms that this Draft Letter of Offer contains all information with regard to our Company and the Issue, which is material in the context of the Issue, and that the information contained in this Draft Letter of Offer is true and correct in all material aspects and is not misleading in any material respect, that the opinions and intentions expressed herein are honestly held and that there are no other facts, the omission of which makes this Draft Letter of Offer as a whole or any such information or the expression of any such opinions or intentions misleading in any material respect. LISTING The existing Equity Shares are listed on BSE Limited ("BSE") (hereinafter referred as the "Stock Exchange"). Our Company has received ‘in-principle’ approval from the BSE for listing the Rights Equity Shares to be allotted pursuant to this Issue vide letter dated [●], 2026. Our Company will also make applications to the Stock Exchange to obtain its trading approval for the Rights Entitlements as required under SEBI master circular HO/49/14/14(2)2026-CFD- POD2/I/4518/2026 dated February 09, 2026. For the purpose of this Issue, the Designated Stock Exchange is BSE Limited. REGISTRAR TO THE ISSUE RCMC Share Registry Pvt. Ltd. CIN: U67120DL1950PTC001854; Address: - B-25/1, 1st Floor, Okhla Industrial Area, Phase-II, New Delhi-110020; Telephone: 8527695125 Email: investor.services@rcmcdelhi.com, Website: www.rcmcdelhi.com Investor grievance e-mail: investor.services@rcmcdelhi.com SEBI Registration No.: INR000000429; Contact Person: Mr. Murli Dharan Nair ISSUE PROGRAMME Last Date for Credit of Rights Entitlements [●] Issue Opening Date [●] Last date for On Market Renunciation of Rights Entitlements * Issue Closing Date** [●] Finalization of Basis of Allotment (on or about) [●] Date of Allotment (on or about) [●] Date of credit (on or about) [●] Date of Listing or Commencement of Trading (on or about) [●] * Eligible Equity Shareholders are requested to ensure that renunciation through off-market transfer is completed in such a manner that the Rights Entitlements are credited to the demat account of the Renouncee(s) on or prior to the Issue Closing Date. **Our Board or a duly authorized committee thereof will have the right to extend the Issue period as it may determine from time to time but not exceeding 30 (thirty) days from the Issue Opening Date (inclusive of the Issue Opening Date). Further, no withdrawal of the Application shall be permitted by any Applicant after the Issue Closing Date. (THIS SPACE IS INTENTIONALLY LEFT BLANK) Table of Contents SECTION I: GENERAL .................................................................................................................................................... 4 DEFINITIONS AND ABBREVIATIONS ....................... [Showing first 8,000 characters — download PDF for full document]