Dear sir/Madam, PFA financial results for the quarter ended 30th September 2026.

October 14, 2026 BSE LIMITED The General Manager, The Corporate Relation Department, Phiroze Jeejoybhoy Tower, 44+ Floor, Dalal Street, Mumbai — 400 001 Scrip Code: 531841 Dear Sir/Madam, sub: Financial results for the quarter and half year ended 30th September 2026 under Regulation 33 of SEBI LODR Regulations ,2015 In terms of requirements of above referred regulations, we are enclosing the Standalone Un-audited financial results for the quarter ended and half year ended 30th September 2026 as per IND-AS along with the Limited Review report issued by the Statutory Auditors of the company reviewed by the Audit Committee and approved by the Board of Directors at their meetings held on October 14, 2026. The meeting commenced at 4.30 P.M. and concluded at 5.10 P.M. Pursuant to Regulation 47 of the LODR and relevant SEBI Circular(s), the extract of the Financial Results would be published in English and Tamil Newspapers in the prescribed format, within the prescribed time. The same shall be made available on the website of the Company (https://indusfinance.in ) as well as on the website of the stock exchange (www.bseindia.com). Kindly take this information for your records. Thanking you, For Indus Finance Limited K. K. Dinakar Company Secretary & Compliance Officer Indus Finance Limited CIN No: L65191TN1992PLC022317 Registered Office: Kothari Buildings, 4th Floor, 114, Mahatma Gandhi Salai, Nungambakkam, Chennai Tamil Nadu 600034 INDIA Website: www.indusfinance.in; Email: contact@indusfinance.in STATEMENT OF UNAUDITED STANDALONE FINANCIAL RESULTS FOR THE PERIOD ENDED 30th SEPTEMBER 2026 Amount in Lakhs Quarter ended Quarter ended Quarter ended Half Year Ended Half Year Ended Year Ended Particulars 30.09.2026 30.06.2026 30.09.2025 30.09.2026 30.09.2025 31.03.2026 Unaudited Unaudited Unaudited Unaudited Unaudited Audited 1 Income from Operations (a) Interest Income 127.56 147.01 104.00 274.57 213.12 400.02 (b) Dividend Income 0.00 0.00 0.00 0.00 0.00 0.40 (c) Bad Debts Recovered 0.00 0.00 0.10 0.00 0.10 0.10 (d) Net Gain on Fair Value Changes 0.00 3.44 1.08 0.00 3.86 46.05 (e) Insurance Bonus 0.00 0.00 0.00 0.00 0.00 0.00 (f) Profit on Sale of Investments 0.00 4.34 0.00 4.34 0.00 2.91 (g) Other Income 0.10 0.00 0.00 0.10 0.00 486.56 Total Income 127.65 154.79 105.18 279.00 217.08 936.05 2 Expenses (a) Finance Costs 25.79 31.44 46.96 57.23 93.83 287.59 (b) Fees and Commission Expense 0.00 0.00 0.00 0.00 0.00 0.00 (c) Net Loss on Fair Value Changes 18.10 0.00 0.00 14.66 0.00 0.00 (d) Net Loss on Derecognition of Financial 0.00 0.00 0.00 0.00 0.00 0.00 Instruments under Amortised Cost Category (e) Employee Benefits 37.27 18.17 20.90 55.44 38.66 112.83 (f) Depreciation and amortisation expense 1.12 1.14 1.10 2.26 2.21 4.62 (g) Other expenses 24.37 16.67 15.84 41.04 32.59 67.85 (h) Bad Debts 0.00 0.00 0.00 0.00 0.00 171.47 Total Expenses 106.65 67.41 84.81 170.63 167.28 644.35 3 Profit before exceptional item and tax (1-2) 21.00 87.38 20.37 108.37 49.80 291.69 4 Exceptional and Extraordinary item 12.03 12.01 12.02 24.04 24.04 48.06 5 Profit before tax (3-4) 8.97 75.37 8.35 84.33 25.76 243.62 6 Tax expense 0.00 0.00 0.00 0.00 0.00 43.00 Net profit for the period from continuing 7 8.97 75.37 8.35 84.33 25.76 200.62 operations (5-6) 8 Profit / (Loss) from discontinued operations 0.00 0.00 0.00 0.00 0.00 0.00 9 Tax expense from discontinued operations 0.00 0.00 0.00 0.00 0.00 0.00 Profit / (Loss) from discontinued operations 10 0.00 0.00 0.00 0.00 0.00 0.00 (After Tax) 11 Profit / (Loss) for the period (7+8) 8.97 75.37 8.35 84.33 25.76 200.62 12 Other comprehensive income, net of income tax (a)(i) Items that will not be reclassified to profit -4.03 49.51 -96.59 45.48 -3.06 -218.95 or Loss - Remeasurement of Investment in Shares (a)(ii) Income Tax relating to items that will not 1.05 -12.87 25.11 -11.82 0.80 56.93 be reclassified to profit or Loss Subtotal (A) -2.98 36.64 -71.48 33.66 -2.27 -162.03 (b)(i) Items that will be reclassified to profit 0.00 0.00 0.00 0.00 0.00 0.00 or Loss (b)(ii) Income Tax relating to items that will not 0.00 0.00 0.00 0.00 0.00 0.00 be reclassified to profit or Loss Subtotal (B) 0.00 0.00 0.00 0.00 0.00 0.00 Other comprehensive income (A+B) -2.98 36.64 -71.48 33.66 -2.27 -162.03 Total Comprehensive Income for the period 5.99 112.00 -63.13 118.00 23.50 38.59 (11+12) 13 Earning per equity share (for continuing operation) - Basic 0.10 0.81 0.09 0.91 0.28 2.16 - Diluted 0.10 0.81 0.09 0.91 0.28 2.16 Indus Finance Limited CIN No: L65191TN1992PLC022317 Registered Office: Kothari Buildings, 4th Floor, 114, Mahatma Gandhi Salai, Nungambakkam, Chennai Tamil Nadu 600034 INDIA Website: www.indusfinance.in; Email: contact@indusfinance.in Balance Sheet as at September 30, 2026 (All amounts are in lakhs of Indian Rupees, unless otherwise stated) As at As at Particulars September 30, 2026 March 31, 2026 ASSETS Financial Assets Cash and cash equivalents 76.21 11.36 Loans 3,189.30 2,492.96 Investments 62.07 195.59 Other Financial assets 25.56 129.43 Total Financial Assets 3,353.14 2,829.34 Non-Financial Assets Deferred tax Assets (Net) 56.74 68.57 Property, Plant and Equipment 8.97 11.23 Other non-financial assets 505.64 540.61 Total Non-Financial Assets 571.34 620.41 Total Assets 3,924.50 3,449.74 LIABILITIES AND EQUITY Financial Liabilities Borrowings (Other than Debt Securities) 1,574.97 1,107.24 Other financial liabilities 21.74 18.13 Total Financial Liabilities 1,596.71 1,125.37 Non-Financial Liabilities Deferred tax liabilities (Net) - - Current tax liabilities (Net) - 27.23 Total Non-Financial Liabilities - 27.23 Total Liabilities 1,596.71 1,152.60 EQUITY Equity Share capital 925.83 925.83 Other Equity 1,401.97 1,371.31 Total Equity 2,327.80 2,297.14 Total Liabilities and Equity 3,924.50 3,449.74 Indus Finance Limited CIN No: L65191TN1992PLC022317 Registered Office: Kothari Buildings, 4th Floor, 114, Mahatma Gandhi Salai, Nungambakkam, Chennai Tamil Nadu 600034 INDIA Website: www.indusfinance.in; Email: contact@indusfinance.in Statement of Cash Flows for the Year Ended September 30, 2026 (All amounts are in lakhs of Indian Rupees, unless otherwise stated) For the year ended For the year ended Particulars September 30, 2026 March 31, 2026 CASH FLOW FROM OPERATING ACTIVITIES Net Profit before Taxation 84.33 243.62 Add / Less : Non cash & Non-operating items Depreciation and amortisation expense 2.26 4.62 Interest Paid 57.23 287.59 Bad debts - 171.47 Deferred Depreciation 24.04 48.06 (Profit) / Loss on Sale of Investments (4.34) (476.83) Net gain / loss in fair value of derivative financial instruments 14.66 (46.05) Operating profit before working capital changes 178.18 232.48 Change in operating assets and liabilities Loans 696.34 (422.82) Other financial assets (103.87) 47.69 Other financial liabilities (3.61) (10.14) Other non-financial assets (59.01) (120.37) Cash used in operations 708.03 (273.16) Income taxes paid (net of refunds) - (19.26) NET CASH USED IN OPERATING ACTIVITIES (A) 708.03 (253.90) CASH FLOW FROM INVESTING ACTIVITIES Purchase of property, plant and equipment and intangible assets - 0.63 (Increase) / decrease in Financial Assets Investments (173.78) (996.66) NET CASH GENERATED FROM / (USED IN) INVESTING ACTIVITIES [B] (173.78) (996.04) CASH FLOW FROM FINANCING ACTIVITIES Repayment / (Proceeds) from borrowings (other than debt securities) (524.96) 1,207.41 Dividend Paid 55.55 46.29 NET CASH GENERATED FROM / (USED IN) FINANCING ACTIVITIES [C] (469.41) 1,253.70 Net decrease in cash and cash equivalents (A+B+C) 64.84 3.76 Cash and cash equivalents at the beginning of the financial year 11.36 7.59 Cash and cash equivalents at end of the year 76.20 11.36 Notes: ➢ The above quarterly result for the period ended 30th September 2026 as reviewed by the Audit committee, has been approved by the Board of Directors at its meeting held on 14th October, 2026. ➢ The above Financial Results for the quarter ended 30th September 2026 are pr [Showing first 8,000 characters — download PDF for full document]