Outcome of Board Meeting

TRANSWARRANTY N A L t t,1 October 29, 2026 Listing Department Listing Department National Stock Exchange of India Limited BSE Limited Exchange Plaza, Phiroze Jeejeebhoy Towers, Bandra-Kurla Complex, Bandra (East), Dalai Street, Mumbai - 400 051 Mumbai - 400 001 Symbol: TFL Scrip Code: 532812 Dear Sir/Madam, Sub: Outcome of Board Meeting held today i.e. Thursday, October 29, 2026 Ref: Intimation under Regulation 30 of the Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations, 2015 ("Listing Regulations") Pursuant to the provisions of Listing Regulations, it is hereby informed that the Board of Directors of Transwarranty Finance Limited ("the Company") at its meeting held today i.e. Thursday, October 29, 2026 has, inter-alia: 1. Approved the Unaudited (Standalone and Consolidated) Financial Results of the Company for the quarter and half year ended September 30, 2026. The copy of the said results along with the Limited Review Report is attached herewith as Annexure I. 2. Approved issuance of Unlisted Non-Convertible Debentures (NCDs) on Private Placement basis, details are attached herewith as Annexure II. 3. Raising of funds through Preferential Issue is deferred for the time being. Further, the detailed disclosure as required under Regulation 30 of the Listing Regulations read with SEBI Master Circular HO/49/14/14(7)2025-CFD-POD2/I/3762/2026 dated January 30, 2026 for the aforementioned matters are provided in Annexures attached. The meeting of the Board of Directors commenced at 11.30 a.m. and concluded at 16:15 p.m. We request you to kindly take the same on record. Thanking You, Yours faithfully, For Transwarranty Finance Limited Suhas Borgaonkar Company Secretary and Compliance Officer Membership No.: A3391 Encl.: A/a CIN: I.,65920M1I199-IPI,C080220 4()3. Re:4ent Chambers, Nariman Point, Mumbai- 400021 • et: 6630 6090 / 22U4 7965 Fax: 6630 0999 / 4001 0999 : mail'ffiranswarrank :corn • A\ chsne: \A N\ A\ .transwarranty.com TRANS1NARRANTY FINANCE LIMITED CIP4:16592COAH1994PLC080220 Regd. Office: 403, Regent Chambers, Madman Point, Mumbai- 400021 Tel. No:40010900, Email: compsnysecretaryeatransvarrartty.com,Web Site: svvew.transwarrarity,com STATEMENT OF STANDALONE / CONSOLIDATED UNAUDITED FINANCIAL RESULTS FOR THE QUARTER ENDED 30TH SEPTEMBER, 2026 (Re. In Lakin ,_„„ STANDALONE CONSOLIDATED PARTICULARS 3 Months a 6 Months Ended Year Ended 3 Months I 6 Months Ended Year Ended 30(09/2026 30/0512026 30/09/2025 /09 30/09/2025 31/03/2426 016 30/06/2026 025 30/09/2025 "31103/2026 1lrusudited Audited Audited Unaudited Audited Audited Una d Audited - INCOME Revenue From interest Income 41.62 141. 1 2 .55 241-63 4S0.6S 142.30 141.62 2 270.77 483.80 Fees and C o I 1 17 10 A 5359 216.60 1.81 306.2 II177 105.43 215.38 216.60 4 4 5 959.52 Other 0perationg income 4.16 6.45 1.81 10.61 4.44 13.63 4,16 6.45 10.61 Net Gain on Fair Value Changes (1.28) .04) 0,45 a 31 (1.32 1. 2 (3.30( 0 0.40 Total Revenue from Operations 255.67 255.09 4527 510.76 367,33 769.84 256.31 255.82 330.76 512.13 726,03 1,iiii.W Other Income 6 6 2 7 a67 24 07.2 66 26.67 9.62 53.33 76 165.63 Total Income 2 76 165.94 564.08 368.57 877,05 282.97 282,49 340.E 46 752.79 1,622.98 Finance Costs 85.06 98,17 172.14 2E043 7 7 7.62 85.60 89.91 173.2, 20296 3 077 Fees nd Cornmissicn Expenses 59,69 55.61 6 116 30 38.18 141..12 59.69 5.61 8055 I. 5. 0 166:77 440.82 Impairment on Financial m (2.72) 4 2425 1.64 7003 95.88 !2,72) 4.36 74.33 1.64 70.16 95.97 Employee Benefits Ex 68.43 72.03 60,30 140.46 120.67 237.09 68.43 72.03 14203 140.46 282.51 563.69 Depreciation and Amortisatlm Expenses 5.86 5 5 1.56 11.39 23.41 5.85 5.11 1217 11.56 75.31 23.41 Other Expenses 55.72 53.81 47,36 109.53 86.76 199 4 55.75 53.82 117,62 10957 21617 526.69 Loss on Fair value Chaffs es•(bxsted Investments 0.21 - 0.23 0.28 0. 18 TotaI Expenses 274.27 2.62.. .......... 550, 1,034,64 274.80 277.13 .93 • Shsie of P oft/( A IX (19.33) (17.46) .79) area 8.07 9 (86.68) 13.23 (158.89) (151.59) (11.16 (12.10) (127.03) (23.26) (211.19): (368.17) Exceptions) Items - 42.48 - 69.61 Res stxal sf ExdessP=ovtsion Profit / (Loss) Before F wtra ordlrtory tferm and Tox 8.07 5.19 68) 13.23 1 89) 200.07) (11.16) (12.10) (127.03) 23.26) (211.1 .T8) Extraordinary he - Profit //Lain 8eforeTasr 8.07 5. 68) 13.23 (151.!89) (200.07) (11.1 (12.10) (127.03) (23.26)....._. (211.19 (437.78) Tax epeese Current T 0.60 0. 50 MAT Credit Entitle en -- - (1,52) Deferred Tax Excess Prov ion of Tag For Easter Years Prior Period TaxAdjustmettts 446 4,46 Profit /(loss) fromContlrtulrrgOperatirmsAfterTax 8.07 . 0 ) 13.23 (158.89) (204.53) (11.16)' (12.10) (126.11) ( 3 6) (2 Profitf rom Discontinuing; Operations Tax Expense of Discontinuing Operations Projlffroma ct After TON - • floss)For the 8.07 (116.611) 1 (158.89) 3) (11 1661.. 0) (126 11) (23.26) 211.79) (442.24) rtertrx tarot aritFrrot be rectassfflecd to lrofit 8r Loss • - Reo»surement o the net definedbenefit obligation gain / 4,99 Fair valuation on Equity instrument 0.01 0.07 (0.04) 0.01 ,,,, (0,19) Income tax relating that'' ill riot be reclassified Total 0.01 0 (0.04i 0.01 — 4.80 Items that ill be ft Lou _ ..:(1, urement of the obligation gain (lots) Fair valuation on Ego, instruct `t• `. T . i. Total A 8 0.01 0,07 (0.04; 0 01 4.10 Total 5.19 (86.68) 13.24 ( 7) (11.16) (12.10) (126.11) (23.25) (2117 9) (131.n Paid up equity share copitol (Rs. 10 h) 5,511.62 5,511.62 5,397,75 5,511.62 5,397.75 5 5,511.62 5511.62 5,397.45 5,511.62 5, 397.45 5,511.62 Basic; Earning Per Share (In Rupees) 0.01 001 (a16) 0.02 (0,29) (0.38) (0.02) (0.02) (0.23) (a ) (0.3 (0.81) Diluted Earning Per Share of Rs 0/- each (in 0,01 0. ( .1 ) 0.0 ) 8i (0.02) (0.02) (0.23) (0.04) (0.39) (041 1. The above unaudited financial results were discussed by the members of the audit committee and were approved and taken on record by the Board of Directors at their meeting held on October 29, 2026- 2.The Statutory auditors have carried out a limited renew of the financials results as requited under Regulation 33 of the SE81 (Listing Obligations and Disclosure Requirements) Regulations ,2015 and have issued an unmodified minion thereon. The above financial results have been prepared in accordance with the recognitoir and measurement principles of Ind As prescribed under section 133 of the Companies Act, 2013 read with relevant Rules issued theme under and other accounting principles generally tented in India and the guidelines issued by SERI. 4. The Company is primarily engaged in a single segment viz digital lending and other financial related activities and therefore the segment reporting is not applicable, 5. In line with the requirements of regulation 42(2) of the listing Regulations. 2015 the results for the quarter ended September 30,2026 are available on the website of 0SE Limited (DM- wwww.bseindia.com/corporates), the National StockExc'hange of India limited (URLr www.nseinthacornicornorates) and on the company `s website www.transwarranty.com. 6. During the quarter ended March 31, 2026, the Company revised its accounting policy for the measurement of investments in subsidiaries and assoc,ates Previously, such investments were measured using at Fair Value Through Profit or loss (FVTPL) Pursuant to Ind AS 103 —Financ l Instruments, the Company had elected to measure these investnents at the cost method to better reflect the economic substance of the underlying transactions. This change in account rig policy has been accounted for retrospectively in accordance with Ind AS 8 - Accounting Policies. Changes in Accounting Estimates and Errors. Consequently, the comparative financial results for the quarter ended September 30, 2025, have been restated to Cost metnod. The restated results excludes an unrealised loss of t172.72 lakhs rot the quarter ended September 30, 2025 and RS. 43.18 LaRhs for the Half year ended September 30, 2026. it may he noted that the financial results for the quarter ended [Showing first 8,000 characters — download PDF for full document]