Investor Presentation

CIN: L74899DL1992PLC051462 November 02, 2026 National Stock Exchange of India Limited BSE Limited Exchange Plaza, Corporate Relationship Department C-1, Block-G, Bandra Kurla Complex, Phiroze, Jeejeebhoy Towers Bandra (E), Mumbai - 400051 Dalal Street, Mumbai-400001 NSE Symbol: CSLFINANCE B SE Scrip Code: 530067 Dear Sir / Ma’am, Sub: Investor Presentation Please (cid:976)ind enclosed herewith the Copy of the Investor Presentation of the Company highlighting the performance and recent developments of the Company for the quarter ended September 30, 2026. The Investor Update are also being disseminated on Company's website at www.csl(cid:976)inance.in This is for your kind information and record. Thanking you, Yours Faithfully, For CSL Finance Limited Preeti Gupta (Company Secretary & Compliance Of(cid:976)icer) Reg. off.: 301-302, 8/19, 3rd Floor, W.E.A, Pusa Lane Karol Bagh, New Delhi-110005, Corp off.: 714-717, 7th Floor, Tower – B, World Trade Tower, Sector – 16, Noida,201301, Uttar Pradesh, Ph.: +91 120 4290650/52/53/54/55, Email: info@csl(cid:976)inance.in, Web.: www.csl(cid:976)inance.in Q2FY27 Investor Presentation November 2026 Quarterly Business Business Growth YoY Loan Book Size Update Asset Quality Asset Quality: Stage Analysis P&L Highlights Treasury Update Quarterly Financial Snapshot Operational Updates Lending Partners 5Y Financial Snapshot Business Growth YoY Assets Under Disbursement Collection Management Efficiency ₹1,397 Cr ₹1,627 Cr ₹293 Cr ₹385 Cr 98% Consistent 99% 16% 31% Performance Q2’26 Q2’27 Q2’26 Q2’27 Q2’26 Q2’27 NII PAT AUM Mix (SME Retail: Wholesale) 7% Shift ₹40.9 Cr ₹49.6 Cr ₹24.5 Cr ₹25.0 Cr 34:66 27:73 21% 2% in Favour of Q2’26 Q2’27 Q2’26 Q2’27 Q2’26 Wholesale Q2’27 Loan Book Size Disbursements Collections Loan Book Collection Efficiency (₹ crore) (₹ crore) (₹ crore) (%) 31% 20% 16% 5% 16% 8% YOY Change QOQ Change YOY Change QOQ Change YOY Change QOQ Change 385 337 33 357 88 75 53 98 98 98 98 99 1,578 321 282 283 1,472 293 301 256 1,385 1,395 1,309 Q2FY26 Q3FY26 Q4FY26 Q1FY27 Q2FY27 Q2FY26 Q3FY26 Q4FY26 Q1FY27 Q2FY27 Q2FY26 Q3FY26 Q4FY26 Q1FY27 Q2FY27 Q2FY26 Q3FY26 Q4FY26 Q1FY27 Q2FY27 On-Book AUM Off-Book AUM Note: YOY & QOQ change for Total AUM Asset Quality Gross NPA Net NPA Provision Coverage Ratio Write-offs & Recoveries (%) (%) (%) (₹ crore) 62 BPS 18 BPS 32 BPS 11 BPS YOY Change QOQ Change YOY Change QOQ Change 1.10 1.13 0.81 229 1.00 0.75 2.9 0.95 0.71 0.60 122 123 0.51 0.39 110 1.3 1.3 Q2FY26 Q3FY26 Q4FY26 Q1FY27 Q2FY27 Q2FY26 Q3FY26 Q4FY26 Q1FY27 Q2FY27 Q2FY26 Q3FY26 Q4FY26 Q1FY27 Q2FY27 Q2FY26 Q3FY26 Q4FY26 Q1FY27 Q2FY27 Write-Off Recovery Asset Quality: Stage Analysis Classification of Assets Basis the ECL Computation as Per Ind-AS: (₹ crore) PARTICULARS Q2FY26 Q1FY27 Q2FY27 Gross Stage 3 (GNPA) 6.58 13.92 17.84 % portfolio in Stage 3 0.51% 0.95% 1.13% ECL provision Stage 3 1.54 5.12 6.70 Net Stage 3 5.04 8.80 11.13 ECL Provision % Stage 3 23.35% 36.77% 37.57% Gross Stage 1 & 2 1,281.00 1,453.83 1,554.58 % portfolio in Stage 1 & 2 99.49% 99.05% 98.87% ECL provision Stage 1 & 2 13.53 12.03 12.97 Net Stage 1 & 2 1,267.47 1,441.79 1,541.61 ECL provision % Stage 1 & 2 1.06% 0.83% 0.83% Total Assets 1,287.58 1,467.75 1,572.42 % portfolio 100.00% 100.00% 100.00% ECL Provision 15.07 17.15 19.67 Net Stage 1,272.51 1,450.60 1,552.74 TOTAL ECL Provision % 1.17% 1.17% 1.25% Provision Coverage Ratio 229.06% 123.20% 110.29% NET NPA (Only Stage 3 Provision) 0.39% 0.60% 0.71% Note – Change in ECL Provisioning policy in line with the changes suggested by RBI. P&L Highlights Net Interest Income Total Income Profit After Tax Yields (₹ crore) (₹ crore) (₹ crore) (%) 21% 10% 21% 10% 2% 13% YOY Change QOQ Change YOY Change QOQ Change YOY Change QOQ Change 18.2 18.2 18.3 18.2 18.1 77.4 49.6 24.5 25.0 45.5 45.0 63.8 64.4 69.2 70.3 22.1 16.5 16.5 16.5 16.6 16.8 40.9 41.4 20.9 19.4 Q2FY26 Q3FY26 Q4FY26 Q1FY27 Q2FY27 Q2FY26 Q3FY26 Q4FY26 Q1FY27 Q2FY27 Q2FY26 Q3FY26 Q4FY26 Q1FY27 Q2FY27 Q2FY26 Q3FY26 Q4FY26 Q1FY27 Q2FY27 Wholesale SME Retail Note: Net Interest Income (NII) = Interest Income + Note: Yields calculated on weighted-average of outstanding Fees & Commission Income – Finance Costs amounts as of quarter end. Treasury Update The Company has sufficient Credit Rating for the liquidity of ₹76.8 crore as on Company has been Leverage Liquidity 30th September 2026, reaffirmed as A- | Stable (Ratio) (₹ crore) beside this Company has from Acuite Ratings & undrawn sanction limits Research as on (including NCD) of ₹210.0 31st March, 2026. crore. 1.50 1.50 2 The Company 4 The Leverage Ratio is at a 1.38 1.39 1.39 has positive comfortable 1.50x as on ALM across all 30th September 2026 with 210.0 the buckets. total outstanding borrowings of ₹ 962.90 crore. 90.0 30.0 35.0 111.5 135.2 110.4 89.5 76.8 Q2FY26 Q3FY26 Q4FY26 Q1FY27 Q2FY27 Undrawn Credit Facilities Cash & Equivalents and Unutilised CC Limit Quarterly Financial Snapshot (₹ crore) PARTICULARS Q2FY26 Q1FY27 Q2FY27 Disbursements 293.40 320.80 384.99 Revenue 63.83 70.35 77.35 Interest Income 59.21 65.87 70.10 PBT 28.85 29.70 35.01 PAT 24.46 22.15 24.95 Bad debts written off 1.30 2.87 2.05 Bad debts recovered 1.98 1.28 1.44 Loans and Advances (before ECL provision) 1,287.15 1,467.75 1,572.42 Net Worth 574.82 636.70 640.03 Total Liabilities 809.89 931.65 985.32 Borrowings 795.10 884.07 962.90 Gross NPA (%) 0.51% 0.95% 1.13% Net NPA (%) 0.39% 0.60% 0.71% Debt to Equity Ratio 1.38 1.39 1.50 CAR 44.73% 42.90% 40.87% ROA 7.22% 5.86% 6.30% ROE 17.02% 13.82% 14.86% Book Value per Share 252.31 279.47 284.62 *Annualized Figure Operational Updates Loan Book Net Interest Income & Profitability Branch Footprint • AUM stood at ₹1,627 crore, up 16% YoY • The broader SME lending space • Net Interest Income stood at ₹49.6 and 8% QoQ. On-book AUM reached remains slow, with growth • Rationalisation of non-performing crore in Q2FY27, up 21% YoY and 10% ₹1,578 crore, up 21% YoY and 7% QoQ. expected to pick up in the coming branches and relocation of others QoQ. Total income stood at ₹77.4 quarters. continued during the quarter to improve • Growth during the quarter continued crore, up 21% YoY and 10% QoQ. operational efficiency. to be led by strong performance in • Wholesale segment remains robust • PBT stood at ₹35.0 crore, up 21% YoY the Wholesale vertical. The AUM mix and is expected to continue and 18% QoQ. stood at 27:73 (SME Retail: Wholesale) growing. Outlook • PAT stood at ₹25.0 crore, up 2% YoY against 34:66 a year ago, as SME and 13% QoQ. ROA improved to 6.30% disbursements remained measured, • The Wholesale segment remains healthy although up sequentially from Provisioning & Write-offs and ROE to 15.64%, from 5.86% and and is expected to be the key growth Q1FY27. 13.82% respectively in Q1FY27. driver in FY27. SME Retail is expected to • Gross NPA at 1.13%, up 18 bps QoQ • Portfolio yields stood steady at 16.8% • Disbursements stood at ₹385 crore, return to growth gradually over the year. and 62 bps YoY. Gross Stage 3 for Wholesale and 18.1% for SME Retail. up 31% YoY and 20% QoQ, the highest assets stood at ₹17.84 crore. in the Company’s history. H1FY27 Lending Partners disbursements stood at ₹706 crore. • Net NPA at 0.71%, up 11 bps QoQ and 32 bps YoY. • Total borrowings stood at ₹962.90 crore • Collections stood at ₹298 crore in Q2, as on 30th September 2026, with up 16% YoY and 5% QoQ. H2FY27 • Provision Coverage Ratio stood at leverage ratio at a comfortable 1.50x. collections stood at ₹580 crore. 110.29%. • The Company holds liquidity of ₹76.8 • Collection efficiency improved to 99%, • Write-offs of ₹2.05 crore and crore, besides undrawn sanctioned from 98% maintained over the recoveries of ₹1.44 crore during the limits (including NCD) of ₹210.0 crore. preceding four quarters. quarter. Recoveries are expected to The liquidity environment remains improve with case resolutions, with • Joint-lending structures with select conducive for growth going forward. the majority of the [Showing first 8,000 characters — download PDF for full document]