To consider and approve the following 1. The Unaudited Standalone and Consolidated Financial Result for the quarter and half year ended 30th September 2026 2. The Appointment of Mr. Sagar Samir Shah (Din: 03082957) as an Additional Director of the Company 3. Take Approval for Direct Listing on the Main Board of National Stock Exchange of India Limited (NSE).

Date: 31st October, 2026 BSE Limited, Dalal Street, Fort, Mumbai — 400 001 Scrip Code: 512399 Subject: Outcome of the Board meeting held on Saturday, 31st October, 2026 Ref: Regulation 30 of SEBI (Listing Obligation and Disclosure Requirements) Regulations, 2015 Dear Sir/Ma’am, Pursuant to Regulation 30 of SEBI (LODR) Regulations, 2015 we hereby inform you that the Board of Directors of Sera Investments & Finance India Limited at their meeting held on Saturday, 31st October, 2026 has inter alia considered and approved the following: 1. Considered, approved and took on record the Unaudited Standalone and Consolidated Financial Result for the quarter and half year ended 30th September, 2026 as per SEBI (LODR) Regulation and took on record the Limited Review Report given by the Statutory Auditor of the company in this behalf. 2. To Consider and Approve the Appointment of Mr. Sagar Samir Shah (Din: 03082957) as an Additional Director of the Company subject to the prior approval from RBI and other Authorities. Disclosure under Reg. 30 of SEBI (Listing Obligations and Disclosure Requirements) 2015 related to appointments and resignation as attached as Annexure A. 3. To Take Approval for Direct Listing on the Main Board of National Stock Exchange of India Limited (NSE) The meeting commenced at 16:00 P.M. and concluded at 17:00 P.M. SERA INVESTMENTS & FINANCE INDIA LIMITED (CIN NO: L51900GJ1985PLC110976) 079 3520 0650 support@serafinances.com www.serafinances.com 306 & 307,Ashirwad Paras 1, Opp Andaz Party Plot, Makarba, SG Highway, Ahmedabad, Gujarat - 380051 You are required to take the same on your records. Thanking you, For, SERA INVESTMENTS & FINANCE INDIA LIMITED SHWETA SAMIR SHAH MANAGING DIRECTOR DIN: 03082967 SERA INVESTMENTS & FINANCE INDIA LIMITED (CIN NO: L51900GJ1985PLC110976) 079 3520 0650 support@serafinances.com www.serafinances.com 306 & 307,Ashirwad Paras 1, Opp Andaz Party Plot, Makarba, SG Highway, Ahmedabad, Gujarat - 380051 Annexure A Disclosure under Reg. 30 of SEBI (Listing Obligations and Disclosure Requirements) 2015 related to appointments and resignation as mentioned below: Sr.No Particulars Details (Mr. Sagar Samir Shah) 1. Reason for change: viz Appointment as the Additional Director of the appointment, resignation, company. removal, death or otherwise 2. Date of Appointment Appointment with effect from 31st October, 2026 3. Brief Profile(in case of Mr. Sagar Samir Shah brings over 8 years of varied appointment) experience in business management and administration. He has a proven record of handling administrative affairs in a professional manner and of framing effective policies. His leadership, strong command of the subject and thorough knowledge of general management make him a valuable addition to the Board. The Company is expected to benefit from his guidance and experience. 4. Disclosure of relationships Mrs Shweta Samir Shah the Managing Director of the between directors (in case company is the mother of Mr. Sagar Samir Shah of appointment of director) 5. Shareholding, if any in the Mr. Sagar Samir Shah holds 23,50,200 fully paid up company Equity shares of Sera Investments & Finance India Limited For, SERA INVESTMENTS & FINANCE INDIA LIMITED SHWETA SAMIR SHAH MANAGING DIRECTOR DIN: 03082967 SERA INVESTMENTS & FINANCE INDIA LIMITED (CIN NO: L51900GJ1985PLC110976) 079 3520 0650 support@serafinances.com www.serafinances.com 306 & 307,Ashirwad Paras 1, Opp Andaz Party Plot, Makarba, SG Highway, Ahmedabad, Gujarat - 380051 SERA INVESTMENTS & FINANCE INDIA LIMITED (Formerly known as Kapashi Commercial Limited) Registered Office : 306, Ashirwad Paras 1, Near Kanti Bharwad PMT, Opp Andaz Party Plot, Makarba, Ahmedabad - 380051 Statement of Assets and Liabilities Amount in Lacs PARTICULARS STANDALONE CONSOLIDATED AS AT 30/09/2026 AS AT 31/03/2026 AS AT 30/09/2026 AS AT 31/03/2026 UNAUDITED AUDITED UNAUDITED AUDITED ASSETS. (A) NON CURRENT ASSETS. 1 Property, Plant and Equipments 104.38 1 24.85 1 80.97 2 01.44 2 Goodwill on consolidation - 37.61 3 7.61 3 Other Intangible Assets - - - - 4 Financial Assets - - - 4(i) Other Financial Assets - 0 .81 - 0 .81 5 Asset held for Sale and Discontinued Operations - 6 Other Non Current Assets - - - - TOTAL OF NON CURRENT ASSETS (1 TO 6) 1 04.38 1 25.65 2 18.58 2 39.85 (B) CURRENT ASSETS: 1 Financial Assets 1(i) Trade Receivables 103.62 373.37 1 06.14 373.37 1(ii) Cash and Cash Equivalent 2.49 847.76 5.90 852.91 1(iii) Bank balance other than cash and cash equivalents 2,034.64 2,316.15 2,034.64 2 ,316.15 1(iv) Loans 1 1,866.33 6,348.96 11,846.60 6 ,336.78 1(v) Investments 1 1,082.09 24,619.85 11,048.49 24,552.50 2 Current Tax Assets (Net) - - - - 3 Other Current Assets 45.77 2 .57 50.80 7.53 TOTAL OF CURRENT ASSETS (B- 1 TO 4) 25,134.94 3 4,508.66 25,092.57 34,439.24 TOTAL ASSETS (CURRENT + NON CURRENT (A + B) 25,239.31 3 4,634.32 25,311.15 34,679.10 EQUITY AND LIABILITIES (A) EQUITY 1 Paid Up Equity Share Capital 1,309.86 1,309.86 1,309.86 1 ,309.86 2 Other Equity (Reserve and Surplus) 2 1,518.40 28,027.39 21,591.34 28,071.69 3 Non Controlling Interest - - 0.63 0.63 (TOTAL OF A 1+2+3) 22,828.26 2 9,337.25 22,901.83 29,382.19 (B) NON CURRENT LIABILITIES 1 Deferred Tax Liabilities 745.00 5,045.00 7 38.94 5 ,038.94 2 Long Term Borrowing 120.60 116.99 1 21.11 117.50 3 Other Long Term Liabilities - - - - TOTAL OF NON CURRENT LIABILITIES B 1 TO 4) 865.59 5,161.99 860.05 5,156.44 (C ) CURRENT LIABILITIES 1 Current Financial Liabilities 1(i) Borrowings 599.90 4 .57 5 99.90 4.57 1(ii) Trade Payables - - - - 2 Other Current Liabiliites 95.41 17.73 99.23 22.03 3 Short Term Provisions - 3 .25 - 4.35 4 Current Tax Liabilities 850.15 109.53 8 50.15 109.53 TOTAL OF CURRENT LIABILITIES C 1 TO 7) 1,545.46 135.08 1,549.28 140.48 TOTAL OF EQUITY AND LIABILITIES (A+B+C) 25,239.31 3 4,634.32 25,311.15 34,679.10 Date : 31/10/2026 By order of the Board of Directors of Place : Ahmedabad Sera Investment & Finance India Limited Shweta Samir Shah Managing Director DIN: 03082967 SERA INVESTMENTS & FINANCE INDIA LIMITED (Formerly known as Kapashi Commercial Limited) Registered Office : 306, Ashirwad Paras 1, Near Kanti Bharwad PMT, Opp Andaz Party Plot, Makarba, Ahmedabad - 380051 Unaudited Standalone Ind As Compliant Financial Result For The Quarter And Half Year Ended 30th September 2026 AMOUNT RS. IN LACS SR.NO. PARTICULARS QUARTERS ENDED HALF YEAR ENDED FINANCIAL YEAR 30/09/2026 30/06/2026 30/09/2025 30/09/2026 30/09/2025 ENDED 31/03/2026 UNAUDITED UNAUDITED UNAUDITED UNAUDITED UNAUDITED AUDITED INCOMES I Revenue from Operations 4 ,085.77 5,896.03 212.21 9,981.80 4 70.88 7,183.30 II Other Income - - - - - - III Total Income (I + II) 4 ,085.77 5 ,896.03 2 12.21 9 ,981.80 4 70.88 7 ,183.30 IV EXPENSES (a) Finance Cost 8 .17 2.03 49.10 1 0.20 88.78 136.67 (b) Impairment on Financial Instruments 372.86 12.85 (6.79) 385.71 6.99 4 9.31 (c) Employees Benefit Expenses 4 .74 5.02 20.79 9.77 47.55 5 7.44 (d) Depreciation and Amortisation Expenses 10.29 10.18 15.38 2 0.47 29.74 6 0.38 (e) Other Expenses 59.81 36.52 14.36 9 6.33 1 63.54 593.18 TOTAL EXPENSES (IV (a to g) 455.87 66.61 92.85 522.48 336.60 896.98 V Profit/(Loss) before Exceptional Items and Tax (III-IV) 3,629.90 5,829.42 119.36 9,459.32 134.28 6,286.31 VI Exceptional Items. & Extraordinary Item - - - - - - (A) Profit/ (Loss) Before Tax. (V-VI) 3,629.90 5,829.42 119.36 9,459.32 134.28 6,286.31 VIII TAX EXPENSES (a) Current Tax 609.26 867.76 29.92 1,477.03 33.80 977.55 (b) Deferred Tax (0.75) 0.20 (0.08) ( 0.56) (0.08) ( 5.13) (c) Short/(Excess) Provision of tax ralating to prior years - - - - - - Total Tax Expenses 608.51 8 67.96 29.83 1,476.47 3 3.71 972.42 IX NET PROFIT AFTER TAX FROM BUSINESS OPERATIONS 3,021.39 4,961.46 89.53 7,982.85 100.57 5,313.89 X Other Comprehensive Income Items that will not be reclassified to profit or loss (11,002.74) (7,788.54) (3,307.31) (18,791.28) 14,184.67 ( 6,963.94) Income tax relating to items that will not be reclassified [Showing first 8,000 characters — download PDF for full document]