Outcome of Board Meeting

SPANDANA Ref: SSFL/Stock Exchange/2026-27/074 October 30, 2026 To To BSE Limited, National Stock Exchange of India Limited, Department of Corporate Services Listing Department P. J. Towers, 25th Floor, Exchange Plaza, C-1, Block G, Dalal Street, Bandra Kurla Complex, Bandra (E) Mumbai – 400001 Mumbai – 400051 Scrip Code: 542759 and 890221 Symbol: SPANDANA and SSFLPP Dear Sir/Madam, Sub: Outcome of the Board Meeting of the Company held on Friday, October 30, 2026. Pursuant to applicable provisions of SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 (the "SEBI LODR Regulations”), it is hereby informed that the Board of Directors (“Board”) of the Company at its meeting held today, i.e. Friday, October 30, 2026, inter-alia considered and approved: i. Unaudited standalone and consolidated financial results of the Company for the quarter and half year ended September 30, 2026, as reviewed and recommended by the Audit Committee and took note of the limited review report submitted by the Statutory Auditor of the Company, i.e, B S R & Co. LLP, Chartered Accountants; ii. The issuance of the Reminder-cum-Forfeiture Notice to the holders of partly paid-up equity shares in respect of which the First and Final Call money remains unpaid, calling upon such shareholders to pay the outstanding First and Final Call amount of ₹115 per partly paid-up equity share (comprising ₹5 towards face value and ₹110 towards securities premium). Please find enclosed herewith the following: a) Unaudited standalone and consolidated financial results of the Company for the quarter and half year ended September 30, 2026, along with the limited review report submitted by the Statutory Auditors of the Company; b) Disclosure pursuant to Regulation 32 and Regulation 52(4) of the SEBI LODR Regulations; c) Statement of deviation pursuant to Regulation 32 and 52(7) of the SEBI LODR Regulations; d) Disclosure pursuant to Regulation 54(2) and 54(3) of the SEBI LODR Regulations. The meeting of the Board commenced at 12:15 p.m. and concluded at 04:00 p.m. Kindly take the same on record. Thanking you. Yours Sincerely, For Spandana Sphoorty Financial Limited Vinay Prakash Tripathi Company Secretary Encl: as above Spandana Sphoorty Financial Limited CIN - L65929TG2003PLC040648 Galaxy, Wing B, 16th Floor, Plot No.1, Sy No 83/1, Hyderabad Knowledge City, TSIIC, Raidurg Panmaktha, Hyderabad – 500081, Telangana Ph: +9140-48126666 | contact@spandanasphoorty.com | www.spandanasphoorty.com B S R & Co. LLP 14th Floor, Central B Wing and North C Wing Nesco IT Park 4, Nesco Center Western Express Highway Chartered Accountants Goregaon (East), Mumbai – 400 063, India Telephone: +91 (22) 6257 1000 Fax: +91 (22) 6257 1010 Limited Review Report on unaudited standalone financial results of Spandana Sphoorty Financial Limited for the quarter ended 30 September 2026 and year to date results for the period from 1 April 2026 to 30 September 2026 pursuant to Regulation 33 and Regulation 52(4) read with Regulation 63 of Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended To the Board of Directors of Spandana Sphoorty Financial Limited 1. We have reviewed the accompanying Statement of unaudited standalone financial results of Spandana Sphoorty Financial Limited (hereinafter referred to as “the Company”) for the quarter ended 30 September 2026 and year to date results for the period from 01 April 2026 to 30 September 2026 (“the Statement”). 2. This Statement, which is the responsibility of the Company’s management and approved by its 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 and in compliance with Regulation 33 and Regulation 52(4) read with Regulation 63 of the Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended (“Listing Regulations”). Our responsibility is to issue a report 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. 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 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 and Regulation 52(4) read with Regulation 63 of the Listing Regulations, including the Registered Office: B S R & Co. (a partnership firm with Registration No. BA61223) converted into B S R & Co. LLP (a 14th Floor, Central B Wing and North C Wing, Nesco IT Park 4, Nesco Limited Liability Partnership with LLP Registration No. AAB-8181) with effect from October 14, 2013 Center, Western Express Highway, Goregaon (East), Mumbai - 400063 Page 1 of 2 B S R & Co. LLP Limited Review Report (Continued) Spandana Sphoorty Financial Limited 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 the Reserve Bank of India in respect of income recognition, asset classification, provisioning and other related matters to the extent applicable. For B S R & Co. LLP Chartered Accountants Firm’s Registration No.:101248W/W-100022 Kap iI Digitally signed by Kapil Vinodkumar Vinodkum Goenka Date: 2026.10.30 ar Goenka 16:01,11 +os•30• Kapil Goenka Partner Mumbai Membership No.: 118189 30 October 2026 UDIN: 26118189VNVKFD6981 Page 2 of 2 SPANDANA SPANDANA SPHOORTY FINANCIAL LIMITED (CIN: L65929TG2003PLC040648) Statement of unaudited standalone financial results for the quarter and half year ended September 30, 2026 (~ in crores unless otherwise stated) Quarter ended Half year ended Year ended Particulars September 30, 2026 June 30, 2026 September 30, 2025 September 30, 2026 September 30, 2025 March 31, 2026 (Unaudited) (Unaudited) (Unaudited) (Unaudited) (Unaudited) (Audited) Revenue from operations (a) Interest Income 296.95 258.34 195.20 555.29 441.08 850.09 (b) Net gain on fair value changes 5.87 3.09 4.12 8.96 20.10 28.56 (c) Net gain on derecognition of financial instruments measured at 0.29 0.12 - 0.41 - 27.94 fair value through other comprehensive income I Total revenue from operations 3 03.11 2 61.55 1 99.32 5 64.66 4 61.18 9 06.59 II Other income 15.04 18.23 8.62 33.27 10.93 35.61 III Total income (I+II) 3 18.15 2 79.78 2 07.94 5 97.93 4 72.11 9 42.20 Expenses (a) Finance costs 135.02 128.59 111.37 263.61 250.74 476.39 (b) Impairment on financial instruments 2.80 (10.22) 218.47 (7.42) 601.04 630.34 (c) Employee benefits expenses 92.28 94.91 112.45 187.19 237.66 458.97 (d) Depreciation and amortization 1.87 2.01 3.10 3.88 6.42 12.61 (e) Other expenses 38.03 41.43 48.20 79.46 101.03 189.24 IV Total expenses 2 70.00 2 56.72 4 93.59 5 26.72 1 ,196.89 1 ,767.55 V Profit / (loss) before tax (III-IV) 4 8.15 2 3.06 ( 285.65) 7 1.21 ( 724.78) ( 825.35) Tax [Showing first 8,000 characters — download PDF for full document]