Outcome of Board Meeting

~ --.S paisa October 15, 2026 To, To, The Manager, The Manager, Listing Department, Listing Department, BSE Limited, The National Stock Exchange of India Limited, 1st Floor, Phiroze Jeejeebhoy Tower, Exchange Plaza, C-1, Block G, Dalal Street, Bandra Kurla Complex, Bandra (East), Mumbai – 400 001. Mumbai – 400 051. BSE Scrip Code: 540776 NSE Symbol: 5PAISA Subject: Outcome of Board Meeting Dear Sir / Madam, This is to inform you that pursuant to applicable provisions of the Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations, 2015 (“SEBI Listing Regulations”), as amended from time to time, the Board of Directors of 5paisa Capital Limited (“the Company”) at their meeting held today i.e. Thursday, October 15, 2026, which commenced at 3:30 p.m. and concluded at 5:30 p.m. has considered and inter-alia approved the following: 1. Unaudited Financial Results: Unaudited Financial Results (Consolidated and Standalone) for the quarter and half year ended September 30, 2026, along with the Limited Review Report, duly signed by the Statutory Auditors of the Company. 2. Establishment of Strategic Business Unit at IFSC, GIFT City: Establishment of "5paisa Capital Limited (IFSC Branch)" as a Strategic Business Unit ("SBU") at the IFSC, GIFT City, Gujarat, for undertaking Broker Dealer (Trading Member) activities under the applicable regulatory framework of the International Financial Services Centres Authority (IFSCA). The proposed IFSC Branch will enable the Company to undertake permitted securities market-related activities within the IFSC framework and support its expansion into international market operations, subject to obtaining necessary regulatory approvals and registrations. In connection with the Unaudited Financial Results referred to in Item No. 1 above, please find enclosed the following: a) Unaudited Financial Results (Consolidated and Standalone) of the Company for the quarter and half year ended September 30, 2026, along with Limited Review Report, duly signed by the Statutory Auditors of the Company; b) Disclosures in accordance with Regulation 52(4) of the SEBI Listing Regulations; The results have also been uploaded on the websites of the Stock exchanges at www.nseindia.com and www.bseindia.com as well as on the website of the Company at www.5paisa.com. Kindly take the above on record and oblige. Thanking you, For 5paisa Capital Limited Mehul Somaiya Company Secretary and Compliance Officer ACS - 43026 Email Id: csteam@5paisa.com Place: Thane Encl: As above 5paisa Capital Limited Registered Office: IIFL House, Sun Infotech Park, Road No.16V, Plot No. B-23, Wagle Estate, Thane - 400604 Tel.: +91 22 41035000 I E-mail: support@5paisa.com I Website: www.5paisa.com I CIN: L67190MH2007PLC289249 601, A·Wlng, ManH~lya 8u1ld1ng Cl •'H 22 445160117 V. Sankar Aiyar & Co. OIi. Maro! Marashi Road, Marol O mumbal@vsa.co in And her I (East). Mumbai• 400 0S9 ') wwwvu co.In IND I A CHARTERED ACCOUNTIINTS Independent Auditor's Review Report on Unaudited Consolidated Quarterly and year to date Flnanclal Results of the Company Pursuant to the Regulation 33 & 52 of the SEBI (listing Obligations and Disclosure Requirements) Regulations, 2015 TO THE BOARD OF DIRECTORS OF 5palsa Capital Limited 1. We have reviewed the accompanying Statement of Unaudited Consolidated Financial Results of Spaisa Capital Limited ("the Parent") and its subsidiaries (the Parent and its subsidiaries together referred to as "the Group") for the quarter and half year ended September 30, 2026 ("the Statement"), being submitted by the Parent pursuant to the requirement of Regulation 33 & 52 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended. 2. This Statement, which is the responsibility of the Parent's Management and approved by the Parent's Board of Directors, has been prepared in accordance with the recognition and measurement principles laid down in Indian Accounting Standard 34 "Interim Financial Reporting" ("Ind AS 34"), prescribed under Section 133 of the Companies Act, 2013, and other accounting principles generally accepted in India. Our responsibility is to express a conclusion on the Statement based on our review. 3. We conducted our review of the Statement in accordance with the Standard on Review Engagements (SRE) 2410 "Review of Interim Financial Information Performed by the Independent Auditor of the Entity", issued by the Institute of Chartered Accountants of India. A review of interim financial information consists of making inquiries, primarily of persons responsible for financial and accounting matters, and applying analytical and other review procedures. A review is substantially less in scope than an audit conducted in accordance with Standards on Auditing and consequently does not enable us to obtain assurance that we would become aware of all significant matters that might be identified in an audit. Accordingly, we do not express an audit opinion. We also performed procedures in accordance with the circular issued by the SEBI under Regulation 33 (8) of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended, to the extent applicable. 4. The Statement includes the results of the following subsidiaries: a) Spaisa P2P Limited; b) 5paisa Corporate Services Ltd (formerly 5paisa Insurance Brokers Limited); c) Spaisa Trading Limited; and d) 5paisa International Securities (IFSC) Limited. 5. Based on our review conducted and procedures performed as stated in paragraph 3 above, and based on the consideration of the review reports of other auditors referred to in paragraph 7 below, nothing has come to our attention that causes us to believe that the accompanying Statement, prepared in accordance with the recognition and measurement principles laid down in the aforesaid Indian Accounting Standard and other accounting principles generally accepted in India, has not disclosed the information required to be disclosed in terms of Regulation 33 & 52 of the SEBI {Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended, including the manner in which it is to be disclosed, or that it contains any material misstatement. BRANCHES: NEW DELHI-CHENNAI - NOIDA· HYDERABAD-BENGALURU-COIMBATORE Cfa'i V . Sankar A~yar & ~o. IN O I A CHAIITFH(O ACCOUNTANI~ Mumb_.., • 400 059 Emphasis of Matter 6. We draw attention to Note 4 to the accompanying financial results, describing the search conducted by Income-Tax authorities ('the department') at the premises of the Holding Company and its subsidiaries ("Group"). Pursuant to search the Holding Company received demand order of ll:33.02 crore. The holding company has filed an appeal and is confident of getting favourable order. Our opinion is not modified in respect of this matter. Other Matter 7. We did not review the financial results of 1 (one) subsidiary included in the unaudited consolidated financial results, whose interim financial results reflect, total assets of Rs. 534.1 lakhs as at September 30, 2026, total income of 3.23 lakhs and Rs. 6.98 lakhs for the quarter and half year ended September 30, 2026 respectively, total net profit/(loss) after tax of 3.20.lakhs and Rs. 9.09 lakhs for the quarter and half year ended September 30, 2026 respectively, total comprehensive income/(loss) of Rs. 3.20 lakhs and Rs. 9.09 lakhs for the quarter and half year ended September 30, 2026 respectively and net cash outflow of Rs. 0.05 lakhs for the half year ended September 30, 2026 as considered in the unaudited consolidated financial results have been reviewed by other auditors whose report has been furnished to us by the Holding Company's Management and our conclusion on the Statement, in so far as it relates to the amounts and disclosures included in respect of this subsidiary, is based solely on the report of the other auditors and the procedures performed by us as stated in paragraph 3 above. Our conclusion on the f [Showing first 8,000 characters — download PDF for full document]