Financial Results for quarter and half year ended 30th September, 2026

24th October, 2026 National Stock Exchange of India Limited, BSE Limited, Exchange Plaza, Plot No. C/1, G Block, Phiroze Jeejeebhoy Towers, Bandra-Kurla Complex, 21st Floor, Dalal Street, Bandra (East), Mumbai – 400051. Mumbai – 400001. NSE Symbol: SBFC BSE Equity Scrip Code: 543959 Sub: Outcome of the Board Meeting held on 24th October, 2026 – Financial Results Dear Sir/Madam, This is to inform you that in compliance with Regulations 30, 33, 51, 52 and 54 read with Schedule III and other applicable provisions of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 (‘SEBI Listing Regulations’), the Board of Directors of the Company at its meeting held today i.e. Saturday, 24th October, 2026, on the basis of recommendation of the Audit Committee has inter-alia, approved the unaudited financial results for the quarter and half year ended 30th September, 2026. In this regard, we are enclosing the following documents: 1. Unaudited financial results for the quarter and half year ended 30th September, 2026 along with unmodified Limited Review Report thereon, issued by the Statutory Auditors of the Company viz. M/s. M M Nissim & Co. LLP, Chartered Accountants; 2. Disclosure under Regulation 52(4) of SEBI Listing Regulations; 3. Certificate of Security Cover pursuant to Regulation 54(3) of SEBI Listing Regulations; 4. Statement of utilisation of issue proceeds of Non-convertible Debentures for the quarter ended 30th September, 2026 as required under Regulation 52(7) of SEBI Listing Regulations; 5. Certificate on use of proceeds from issue of Commercial papers for the quarter ended 30th September, 2026. 6. Statement of related party transactions for the half year ended 30th September, 2026 in accordance with Regulation 23(9) of the SEBI Listing Regulations. We confirm that the Company maintains sufficient security cover in respect of the secured listed non- convertible debentures as per security cover certificate attached. The Board Meeting commenced at 12:00 Noon (IST) and the unaudited financial results for the quarter and half year ended 30th September, 2026 were approved by the Board of Directors at 12:18 PM (IST) at its meeting held today, and thereafter the Board meeting continued for consideration of other agenda items. This disclosure shall be uploaded on the website of the Company at https://www.sbfc.com/investors. Thanking you, Yours faithfully, For SBFC Finance Limited Namrata Sajnani Company Secretary & Chief Compliance Officer Encl: as above SBFC Finance Limited Registered Office: Unit No. 103, 1st Floor, C&B Square, Sangam Complex, Andheri Kurla Road, Village Chakala, Andheri (East) Mumbai - 400 059 T. : +91-22-67875300 • F : +91-22-67875334 • www.SBFC.com • Email: complianceofficer@sbfc.com CIN No : L67190MH2008PLC178270 M M NISSIM & CO LLP Regd. Office : Barodawala Mansion, IND:!' CHARTERED ACCOUNTANTS 8-Wing, 3rd Floor, 81, Dr. Annie Besant Road, Worli, Mumbai -400 018. Tel. +91 22 6987 9900 35113710/23/25/28 LLPIN AAT-7548 Website www.mmnissim.com Independent Auditors' Review Report on the Unaudited Quarterly Financial Results of SBFC Finance Limited for the quarter and half year ended September 30, 2026, pursuant to Regulation 33, Regulation 52 and Regulation 54 read with Regulation 63 (2) of the Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations, 2015 The Board of Directors of SBFC Finance Limited 1. We have reviewed the accompanying Statement of Unaudited Financial Results of SBFC Finance Limited ("the NBFC"), for the quarter and half year ended September 30, 2026 ("the Statement") attached herewith, being submitted by the NBFC pursuant to the requirements of Regulation 33, Regulation 52 and Regulation 54 read with Regulation 63 (2) of the Securities and Exchange Board of India ("SEBI") (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended ("the Listing Regulations"). 2. The Statement, which is the responsibility of the NBFC's Management and approved by the Board of Directors of the NBFC, has been prepared in accordance with the recognition and measurement principles laid down in the Indian Accounting Standard 34 'Interim Financial Reporting' ("Ind AS 34"), prescribed under Section 133 of the Companies Act, 2013 ("the Act") as amended read with relevant rules issued thereunder and the circulars, guidelines and directions issued by Reserve Bank of India ("RBI") from time to time, applicable to the NBFC ("RBI guidelines") and other accounting principles generally accepted in India and in compliance with the presentation and disclosure requirement under Regulation 33, Regulation 52 and Regulation 54 read with Regulation 63 (2) of the Listing Regulations. 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 oft he Entity', issued by the Institute of Chartered Accountants of India ("ICAI"). This standard requires that we plan and perform the review to obtain moderate assurance as to whether the Statement is free from material misstatement. A review of interim financial information consists of making inquiries, primarily of the NBFC's personnel 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 specified under Section 143(10) of the Act 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. CA co M M NISSIM & LLP Continuation Sheet.. ...... IND~ CHARTERED ACCOUNTANTS 4. Based on our review conducted as above, 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 Ind AS 34, prescribed under Section 133 of the Act, as amended read with relevant rules issued thereunder, the RBI guidelines and other accounting principles generally accepted in India, has not disclosed the information required to be disclosed in terms of Regulation 33, Regulation 52 and Regulation 54 read with Regulation 63 (2) of the Listing Regulations, including the manner in which it is to be disclosed, or that it contains any material misstatement or that it has not been prepared in accordance with the relevant prudential norms issued by RBI in respect of income recognition, asset classification, provisioning, to the extent applicable to the NBFC, and other related matters. For MM NISSIM & CO LLP Chartered Accountants Firm Registration No: 107122W /W100672 Hiren PMuni Partner Membership No. 142067 UDIN: 26142067PSEJQP4863 Mumbai October 24, 2026 SBFC Finance Limited Statement of Unaudited Financial Results for the quarter and half year ended September 30, 2026 (₹ in million) Sr Particulars Quarter ended Half year ended Year ended No. September 30, 2026 June 30, 2026 September 30, 2025 September 30, 2026 September 30, 2025 March 31, 2026 (Unaudited) (Unaudited) (Unaudited) (Unaudited) (Unaudited) (Audited) (I) Revenue from operations (a) Interest income 5 ,130.09 4 ,596.07 3 ,795.31 9 ,726.16 7 ,344.28 1 5,542.52 (b) Fees and commission income 2 91.28 2 73.47 2 55.22 5 64.75 5 03.45 1 ,058.54 (c) Net gain on fair value changes 2 1.60 2 4.15 4 5.61 4 5.75 1 19.16 1 30.84 (d) Other operating income 2 0.90 2 0.95 1 1.70 4 1.85 2 5.33 5 6.31 Total revenue from operations 5 ,463.87 4 ,914.64 4 ,107.84 1 0,378.51 7 ,992.22 1 6,788.21 (II) Other income 2 .75 1 .01 2 .18 3 .76 3 .24 6 .81 (III) Total income (I + II) 5 ,466.62 4 ,915.65 4 ,110.02 1 0,382.27 7 ,995.46 1 6,795.02 (IV) Expenses (a) Finance costs 1 ,959.68 1 ,524.94 1 ,289.55 3 ,484.62 2 ,540 [Showing first 8,000 characters — download PDF for full document]