Pursuant to Regulation 30 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations 2015, we hereby notify that the Board of Directors of the Company, at their meeting held on Friday, 30ft October 2026 in Mumbai via hybrid mode have approved inter-alia, 1. Un-Audited Financial Results of the Company for the period ended September 30, 2026 Pursuant to Regulation 33 of SEBI (Listing Obligation and Disclosure Requirements), 2015 ("the ....

fqq. Er rqsfrccdilrfrfdftts Phone z 022'227081o0 22708400 LTD. website: THE NEW INDIA ASSURANCE COMpANy www.newindia.co.in t*5tqEirqmu,rqtfrc : Etf<qrqvtrqRRdq, 67, q61q1ffiqFf, vtd, i*{ - +oo oot. Regd. & Head Ofllce : New lndia Assurance Bldg., 87, M.G. Road, Fort, Mumbai- 400 001. CIN No. 166000MH1919GO1000526 Ref. No. : NIACL/ CMD_BoardSectt I 2026-27 30th October 2026 The Manager The Manager Listing Department Listing Department BSE Limited The National Stock Exchange of India Ltd. PhirozeJeejeebhoy Tower Exchange Plaza,sth floor, Plot C/ 1, Dalal Street G Block, Bandra-Kurla Complex Mumbai 400 001 Mumbai 400 051 Scrip Code: (BSE - 5407691NSE - NIACL) Dear Sir/Madam, Sub: Outcome of the Board Meeting held on SOth October. 2O26 Pursuant to Regulation 30 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations 2015, we hereby notify that the Board of Directors of the Company, at their meeting held on Friday, 30ft October 2026 in Mumbai via hybrid mode have approved inter-alia, 1. Un-Audited Financial Results of the Company for the period ended September 30, 2026 Pursuant to Regulation 33 of SEBI (Listing Obligation and Disclosure Requirements), 2015 ("the Regulation") and other applicable requirements, a copy of the un-audited financial results for the period ended September 30, 2026 together with the Auditors Report is enclosed. A copy of the Press Release being issued in this connection is also attached. The meeting of the Board of Directors of the Company commenced at 12.30 pm and concluded at 5 p.m. The above information is being made available on the Company's website www.newindia.co.ln. Thanking You Yours faithfully For The New India Assurance Company Limited Abhishe Pagarla Company Secretary S. Ramanand Aiyar & Co. Chokshi & Chokshi LLP Chartered Accountants Chartered Accountants 50I/502,5th Floor, t5 /17, Raghavji 'B'Bldg., Umerji House, Raghavji Road, Gowalia Tank, Teli Gully, Andheri, Off Kemps Corner, Mumbai - 400036 Mumbai - 400069 LLP Registration No. AAC-8909 lndependent Auditors' Limited Review Report on Unaudited Standalone Financial Results of The New lndia Assurance Company Limited for the quarter and half year ended September 30, 2026, pursuant to Regulation 33 of SEBI (Listing Obligations and Disclosures Requirements) Regulations,2015, as amended, read with IRDAI Circular no. IRDAI/F&A/CIRyLFTD/027 101120'17 dated January 30,2017 The Board of Directors The New lndia Assurance Gompany Limited Mumbai lntroduction We have reviewed the accompanying Statement of Unaudited Standalone Financial Results of The New lndia Assurance Company Limited ("the Company") for the quarter and half year ended September 30, 2026 (the "statement"), being submitted by the Company pursuant to the requirement of Regulation 33 of the SEBI (Listing obligations and Disclosure Requirements) Regulations, 2015, as amended (the "Listing Regulations"), read with lnsurance Regulatory and Development Authority of lndia ("lRDAl"/ the "Authority") Circular no. IRDAI/F&A/CIR/LFTD/ 027 101 12017 dated January 30, 2017. Management Responsibility This Statement, which is the responsibility of the Company's Management and approved by its Board of Directors, has been prepared by the Company's Management in accordance with the recognition and measurement principles laid down in Accounting Standard 25 "lnterim Financial Reporting" ("AS 25'), specified under section 133 of the Companies Act 2013,as amended, read with the Companies (Accounting Standards) Rules, 2021, including the relevant provisions of the lnsurance Act 1938 (the "lnsurance Act"), the lnsurance Regulatory and Development Authority of lndia Act,1999 (the "lRDAl Act") and IRDAI (Actuarial, Finance and lnvestment Functions of lnsurers) Regulations 2024 (the "lRDAl Financial Statements Regulations"); orders/directions/ circulars issued by the IRDAI to the extent applicable and other recognized accounting practices and policies generally accepted in lndia. Our responsibility is to express a conclusion on the Statement based on our review. Scope of Review We conducted our review of the Statement in accordance with the standard on Review Engagement (SRE) 2410, "Review of lnterim financial information performed by lndependent Auditor of the entity", issued by The lnstitute of Chartered Accountants of lndia. 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 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. We have not performed an audit and accordingly, we do not express an audit opinion. Page 1 of 3 5. Ramanand Aiyar & Co. Chokshi & Chokshi LLP Chartered Accountants Chartered Accountants As part of our review, we have visited 8 domestic Regional Offices/LCBO's/Other offices of the Company and in respect of interim financial information relating to other domestic Offices of the Company not visited by us, the information to the extent made available centrally at Head Office of the Company has been considered. Basis for Qualified Conclusion Reference is invited to Note No.5 relating to certain balances where process of reconciliation, compilation and confirmation is at different stages and necessary adjustments arising out of which are yet to be carried out. The overall effect of the same cannot be ascertained pending such confirmation and reconciliation. Qualified Conclusion Based on our review conducted as above and based on the consideration of the review reports of the other auditors referred to in paragraph 7(a) below, with the exception of the matter specified in the basis for Qualified Conclusion paragraph, nothing has come to our attention that causes us to believe that the accompanying Statement, prepared in accordance with Accounting Standard 25, "lnterim Financial Reporting", specified under section 133 of the Companies Act 2013, as amended, read with the Companies (Accounting Standards) Rules, 2021, including the relevant provisions of the lnsurance Act 1938, the lnsurance Regulatory and Development Authority of lndia Act,1999 and IRDAI (Actuarial, Finance and lnvestment Functions of lnsurers) Regulations 2024; orders/directions/circulars issued by the IRDAI to the extent applicable and other recognized accounting practices and policies, has not disclosed the information required to be disclosed in terms of Regulations 33 of the Listing Regulations including the manner in which it is to be disclosed, or that it contains any material misstatement. Emphasis of Matters We draw attention to the following matters forming part of the notes to the Statement: Note no. 8 (a) and 9 regarding non provisioning for Tax Demands on account of favorable judgements received by the Company for lncome Tax, GST and Service Tax that are sub-judice with various Appellant Authorities/ Hon'ble Bombay High Court. Same is considered as Contingent Liabilities amounting to 71061472 Lakhs. Note no. 8 (b) regarding deferred tax expense of {6129 Lakhs due to irrevocable opting of New Tax Regime under Section 200 of the lncome Tax Act, 2025. Note No. 10 regarding strengthening of lnternal controls and lnternal audit especially in the area of data input and validation in software and internal audit system of the Company. $ Note No. 1 1 change in the reporting period of Bangkok and Fiji branches from a calendar year (January to December) to a financial year (April to March) resulting into increase in revenue by {1 1995 Lakhs and increase in net loss by 7226 Lakhs. d) Note No. '12 regarding the compliance of Rule 3(1) of The Compa [Showing first 8,000 characters — download PDF for full document]