Outcome of Board Meeting

October 27, 2026 BSE Limited National Stock Exchange of India Limited Phiroze Jeejeebhoy Towers, Dalal Exchange Plaza, C-1, Block G, Bandra- Kurla Street, Mumbai- 400001 Complex, Bandra (East), Mumbai- 400051 Scrip Code: 533344 Scrip Symbol: PFS Subject: Unaudited Financial Results (both Standalone and Consolidated) for the quarter and half year ended September 30, 2026 and Outcome of Board Meeting Dear Sir/ Madam, Further to our communication dated October 13, 2026 and pursuant to applicable provisions of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 (the “SEBI Listing Regulations”) and other applicable provisions, we wish to inform you that the Board of Directors of PTC India Financial Services Limited (the “Company”) has, at its meeting held today i.e. October 27, 2026, inter-alia, approved the Unaudited Financial Results (both Standalone and Consolidated) of the Company for the quarter and half year ended September 30, 2026 (“Financial Results”). The Financial Results are enclosed as Annexure-I. Further, the Security Cover Certificate under Regulation 54 of the SEBI Listing Regulations is enclosed as Annexure-II. The meeting of Board of Directors commenced at 2:30 P.M. and concluded at 4:30 P.M. This communication is also available on the website of the Company at www.ptcfinancial.com. This is for your information and further dissemination please. Yours faithfully, For PTC India Financial Services Limited Manohar Balwani Company Secretary Enclosed: as above PTC India Financial Services Ltd. (CIN: L65999DL2006PLC153373) (A subsidiary of PTC India Limited) Registered Office: 7th Floor, Telephone Exchange Building, 8 Bhikaji Cama Place, New Delhi - 110 066, India Board: +91 11 26737300 / 26737400 Fax: 26737373 / 26737374, Website: www. ptcfinancial.com, E-mail: info@ptcfinancial.com Ravi Rajan & Co. LLP Annexure-I Chartered Accountants Independent Auditor's Limited Review Report on the Quarter and Half Year ended 30th September 2026 on Unaudited Standalone Financial Results of PTC India Financial Services Limited ("Company") pursuant to the Regulation 33 and 52 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 (as amended) Limited Review Report to The Board of Directors PTC India Financial Services Limited Introduction 1. We have reviewed the accompanying statement of unaudited Standalone financial results of PTC India Financial Services Limited ("Company") quarter and half year ended September 30, 2026 (the "Statement") attached herewith, being submitted by the Company pursuant to the requirements of Regulation 33 and 52 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended (the "Listing Regulations"). 2. This Statement, which is the responsibility of the Company's Management and approved by the Company'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") specified under Section 133 of the Companies Act, 2013, as amended from time to time 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 Regulation 33 and 52 of the Listing Regulations. Our responsibility is to express a conclusion on the Statement based on our review. Scope of 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. This standard requires that we plan and perform the review to obtain moderate assurance as to whether the statement is free of material misstatement. A review of interim financial information consists of making inquiries, primarily of the Company'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 Companies Act, 2013 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. 4. Based on our review conducted and procedures performed as stated in paragraph 3 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 applicable Indian Accounting Standard ("Ind AS 34") specified under Section 133 Of the Companies Act, 2013 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 Regulations 33 and 52 of the Listing 505-C, 5th Floor, Rectangle 1, District Centre, Sake!, New Delhi -110 017 Phone: +91-11-40548860-62, ravirajan@sravigroup.com, ravirajan.co@gmail.com ~ Web. : www.ravirajan.co.in (Ravi Rajan & Co. LLP is a Limited Liability Partnership with LLP identity No. AAP-3344) 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. Emphasis of Matters 5. We draw attention to Note No. 4 to the unaudited financial results, which states that the Company had received an extension from the Reserve Bank of India (RBI) until 30 September 2026 to comply with the prescribed requirement of maintaining a minimum infrastructure finance exposure of 75% of its total assets to retain its classification as a Non-Banking Financial Company - Infrastructure Finance Company (NBFC-IFC). The Company had not met the prescribed threshold as at 30 September, 2026. As stated in the aforesaid note, the Company has achieved the prescribed threshold of 75% as at the date of declaration of these unaudited financial results. Further, based on our broad-based review of the Trial Balance as at 27 October, 2026, we observed that the Company meets the prescribed threshold of 75% of its total assets for classification as an NBFC-IFC. Our opinion is not modified in respect of this matter. Other Matters 6. For loans under stage I and stage II, the management has considered the value of secured portion on the basis of best available information including book value of assets/projects as per latest available audited financial statements of the borrowers. For loan under stage III, the management has considered the latest valuation reports for valuing the security and best estimate of realization available with the Company. The Company has provided expected credit loss (ECL) as required under Ind AS 109 based on the ECL report submitted by an independent agency appointed by the Company. The use of such report does not diminish management's responsibility for ECL estimation nor our responsibility to evaluate the assumptions, methodology and data used. (Refer Note No. 10 of the accompanying statement). 7. The standalone financial results for the quarter ended September 30, 2026 are the balancing figures between unaudited figures in respect of the quarter ended June 30, 2026 and year to date unaudited figures up to the second quarter of the year ended March 31, 2027 for the Company which were subjected to limited review by us. For Ravi Rajan & Co. LLP Chartered A~countants ICAI Firm Registration Number- 009073N/N500320 Rav9<,al Membership No.- 514254 UDIN: 2651425 [Showing first 8,000 characters — download PDF for full document]