Investor Presentation on the Financial Results for the quarter ended June 30, 2026

Ref: SSFL/Stock Exchange/2026-27/044 July 23, 2026 To To BSE Limited, National Stock Exchange of India Limited, Department of Corporate Services Listing Department P. J. Towers, 25th Floor, Exchange Plaza, C-1, Block G, Dalal Street, Bandra Kurla Complex, Bandra (E) Mumbai – 400001 Mumbai – 400051 Scrip Code: 542759 and 890221 Symbol: SPANDANA and SSFLPP Dear Sir/Madam, Sub: Investor presentation on the unaudited financial results of the Company for the quarter ended June 30, 2026. Ref: Regulation 30 of SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015. Pursuant to Regulation 30 of SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, please find enclosed herewith a copy of investor presentation on the unaudited financial results of the Company for the quarter ended June 30, 2026. Kindly take the same on record. Thanking you. Yours sincerely, For Spandana Sphoorty Financial Limited Vinay Prakash Tripathi Company Secretary Encl: as above Spandana Sphoorty Financial Limited CIN - L65929TG2003PLC040648 Galaxy, Wing B, 16th Floor, Plot No.1, Sy No 83/1, Hyderabad Knowledge City, TSIIC, Raidurg Panmaktha, Hyderabad – 500081, Telangana Ph: +9140-48126666 | contact@spandanasphoorty.com | www.spandanasphoorty.com Invested in Bharat! Spandana Sphoorty Financial Limited Q1 FY27 Investor Presentation Mandala Art Safe Harbor This presentation and the accompanying slides (the “Presentation”), which have been prepared by Spandana Sphoorty Financial Limited (the “Company”), have been prepared solely for information purposes and do not constitute any offer, recommendation or invitation to purchase or subscribe for any securities, and shall not form the basis or be relied on in connection with any contract or binding commitment what so ever. No offering of securities of the Company will be made except by means of a statutory offering document containing detailed information about the Company. This Presentation has been prepared by the Company based on information and data which the Company considers reliable, but the Company makes no representation or warranty, express or implied, whatsoever, and no reliance shall be placed on, the truth, accuracy, completeness, fairness and reasonableness of the contents of this Presentation. This Presentation may not be all inclusive and may not contain all of the information that you may consider material. Any liability in respect of the contents of, or any omission from, this Presentation is expressly excluded. Certain matters discussed in this Presentation may contain statements regarding the Company’s market opportunity and business prospects that are individually and collectively forward-looking statements. Such forward-looking statements are not guarantees of future performance and are subject to known and unknown risks, uncertainties and assumptions that are difficult to predict. These risks and uncertainties include, but are not limited to, the performance of the Indian economy and of the economies of various international markets, the performance of the industry in India and world-wide, competition, the company’s ability to successfully implement its strategy, the Company’s future levels of growth and expansion, technological implementation, changes and advancements, changes in revenue, income or cash flows, the Company’s market preferences and its exposure to market risks, as well as other risks. The Company’s actual results, levels of activity, performance or achievements could differ materially and adversely from results expressed in or implied by this Presentation. The Company assumes no obligation to update any forward-looking information contained in this Presentation. Any forward-looking statements and projections made by third parties included in this Presentation are not adopted by the Company and the Company is not responsible for such third-party statements and projections. Continuing on growth path with improving asset quality and profitability +11% QoQ growth in AUM to ₹4,887 Cr Portfolio continues to grow Steady disbursement pace driven by new member additions - ₹1,371 Cr disbursed in Q1FY27 at a healthy rate Portfolio originated under new credit rules constitute 91% of microfinance AUM - reporting 99.4% Net Collection Efficiency for Q1FY27 X-bucket Collection Efficiency continues to stay above 99.5% Stable X-bucket Collection ~80% of MFI branches above 99.5% X-bucket Collection Efficiency (93% branches above 99%) Efficiency Net collection efficiency improves to 95.9% for Q1FY27 vs. 94.7% for Q4FY26 Executive ₹51 Cr recovered in Q1FY27. Cumulative recovery of ₹326 Cr in 18 months Focused recovery efforts 1,000+ dedicated recovery associates at the end of Jun-26 Summary Liquidity of ₹1,316 Cr as of 30-Jun-26. Incremental funding of ₹1,597 Cr in Q1FY27 Robust Balance Sheet, ~33.8% CRAR at the end of June 2026 healthy liquidity with improving cost of funds Sequential improvement in Marginal cost of Borrowing - 11.3% in Q1FY27 vs. 12.0% in Q4FY26, 13.2% in Q3FY26 PPOP (excluding recoveries) of ₹16 Cr Improving profitability Q1FY27 PAT of ₹12 Cr, driven by improved asset quality and recoveries GNPA & NNPA of 3.6% & 0.7% at the end of Jun-26 vs 3.8% & 0.7% at the end of Mar-26 Rating outlook changed to BBB+/Stable from BBB+/Negative by ICRA Ratings Other key updates Good progress in driving operating efficiencies, Opex reduced to ₹155 Cr in Q1FY27 from ₹209 Cr in Q1FY26 Lead parameters continue to be stable Disbursement (₹ Cr) - Driven by New customer acquisition AUM (₹ Cr) - 11% QoQ growth 1,539 1,371 4,958 4,887 4,420 920 626 Q1FY26 Q4FY26 Q1FY27 Jun-25 Mar-26 Jun-26 New Customers Existing Customers X-bucket Collection Efficiency^ (%) maintained above 99.5% 90+ dpd Recovery of ₹51 Cr in Q1FY27 99.7% 99.6% 99.6% 99.6% 99.5% 51 99.4% Jan-26 Feb-26 Mar-26 Apr-26 May-26 Jun-26 Q1FY26 Q4FY26 Q1FY27 ^ X-bucket Collection efficiency is on Standalone basis Loans originated under new credit rules constitute 91% of MFI AUM New portfolio contributes 91% of AUM* 99.2% of New portfolio* is current 0.3% 0.3% 0.3% 0.5% 0.6% 0.8% 4,333 4,245 3,840 397 3,417 3,296 1,386 99.7% 99.7% 99.7% 99.5% 99.4% 99.2% 4,058 2,457 3,936 3,083 1,910 188 961 Q1FY26 Q2FY26 Q3FY26 Q4FY26 Q1FY27 Jan-26 Feb-26 Mar-26 Apr-26 May-26 Jun-26 New Book Old book Current Delinquent ~98% customers* were current at 75% customers* had maximum of ~90% customers* had loans with disbursement +1 lender relationship <₹1 L household outstanding 1.7% 1% 98.3% 64% Current 1 - 30 dpd <50k 50k - 1L 1L - 1.5L 1.5L - 2L Unique Spandana+1 Spandana+2 * Standalone & includes disbursements done since 1st April 2025; ^ Based on credit bureau data at the time of disbursement X-bucket collection efficiency maintains healthy momentum X-bucket collection efficiency (%) & forward flows X-bucket Collection Efficiency (%) of key States 99.7% Jan-26 Feb-26 Mar-26 Apr-26 May-26 Jun-26 99.5% 99.5% 99.5% 99.3% 99.3% 100.0% 5.0% 99.5% Andhra Pradesh 98.9% 99.3% 99.6% 99.0% 99.2% 99.2% 99.0% 4.0% 98.5% Bihar 99.6% 99.7% 99.7% 99.1% 99.5% 99.4% 98.0% 3.0% 97.5% Madhya Pradesh 99.4% 99.5% 99.8% 99.1% 99.5% 99.6% 97.0% 2.0% 96.5% 96.0% 0.5% 0.3% 0.2% 0.5% 0.4% 0.4% 1.0% Odisha 99.5% 99.7% 99.8% 99.6% 99.7% 99.7% 95.5% West Bengal 99.5% 99.7% 99.7% 99.5% 99.3% 99.4% 95.0% 0.0% Jan Feb Mar Apr May Jun 26 26 26 26 26 26 Overall# 99.3% 99.5% 99.7% 99.3% 99.5% 99.5% X-bucket CE (%) X-bucket to SMA-0 Standalone 99.5% 99.6% 99.7% 99.4% 99.6% 99.6% PAR 30+ improved to 4.4% from 13.4% in June-25 Lender Overlap*^ - +>3 lenders reduced to 3.7% from 18.2% 16.6% 7.0% 4.8% 3.7% 12.6% 18.2% 24.5% 22.7% 26.2% 13.4% 25.8% 24.1% 11.1% 37.0% 36.8% 35.6% 9.5% 32.7% 6.8% 29.8% 5.1% 5.5% 5.6% 6.0% 4.7% 4.9% 4.4% 4.2% 3.8% 3.6% 27.9% 28.9% 31.2% 33.9% 36.6% Jun-25 Sep-25 Dec-25 Mar-26 Jun-26 Jul-25 Sep-25 Dec-25 Mar-26 Jun-26 PAR 0+ PAR 30+ PAR 90+ Unique Spandana+1 Spandana+2 Spandana+>=3 * Based on Credit bureau data as of respective months; ^ On Standalone basis [Showing first 8,000 characters — download PDF for full document]