Outcome of Board Meeting

NORTHERN Ref No.: NACL/O9/JULY /2026-27 tuly 27,2C26 To, To, National Stock Exchange of lndia Ltd., BSE Limited, Exchange Plaza, C-1, Block G, Phi roze Jeejeebhoy Towers, Bandra Kurla Complex, Dalal Street, Bandra (E) Mumbai- 400001 Mumbai-400 051 Scrip Code: 544260 Scrip Symbol: NORTHARC Sub: Outcome of Board meeting of Northern Arc Capital Limited ("the Company'') - Pursuant to Regulation 3O.33 and 52 of the SEBI (Listing Oblisations and Disclosure Requirementsl Regulations, 2015 ("listing Regulations"). Ref: Our lntimation letter NACL/o3/JUL/2025-27 dated Julv 21. 2025. With reference to the above intimation, we wish to inform you that the Board of Directors at their meeting held on Monday, July 27,2026, has considered and approved the Unaudited Standalone and Consolidated Financial Results for the first quarter ended June 30,2026. Accordingly, we are enclosing the following: a. A copy of the Unaudited Standalone and Consolidated Financial Results along with Limited Review Reports issued by the Statutory Auditors of the Company i.e., M/s. Walker Chandiok & Co LLP. b. Disclosures of line items as required under Regulation 52(4\ of Listing Regulations, 2015 (As a part of line items along with financial results). c. Security cover certificate pursuant to Regulation 54(2) and 5 (3) of Listing Regulations, 2015 read with SEBI Circular SEBI/HO/MIRSD/MIRSD_CRADT/ClR/Pl2022/67 daled May 19, 2022, enclosed herewith. d. Press Release for the lnvestors on the Financial and Operational Performance of the Company for the first quarter ended June 30,2026. Please note that the Board meeting commenced at 2.30 P.M. (lST) and concluded at 4.30 P.M. (lST) This intimation is also being uploaded on the Company's website at www.northernarc.com For Northern Arc Capital Limited Prakash Chandra Panda Company Secretary & Compliance Officer - M C :. 400 051 CC: * Catalyst Trusteeship Limited, GDA House, Plot No.85, Bhusari Colony (Right), Paud Road, Pune 411 038. Northern Arc Capital Limited Registered Office: lgth Floor, Phase-;, llT-Madras Research Park, Kanagam Village, Taramani, Chennai - 600 l13, lndia +g1 44 6668 TOOO I contact@northernarc.com i www.northernarc.com C I N.: L6591OTNl989PLCO17O21 Walker Chandiok &_Co LLP Walker Chandiok & Co LLP 42nd Floor, Building Commerz Ill, International Business Park, Oberoi Garden City, Off Western Express Highway, Goregaon (East), Mumbai-400063 T +91 22 6626 2699 Independent Auditor's Review Report on Standalone Unaudited Quarterly Financial Results of Northern Arc Capital Limited pursuant to Regulation 33 and Regulation 52 read with Regulation 63 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 (as amended) To the Board of Directors of Northern Arc Capital Limited 1. We have reviewed the accompanying statem.ent of standalone unaudited financial results of Northern Arc Capital Limited ('the NBFC') for the quarter ended 30 June 2026, being submitted by the NBFC pursuant to the requirements of Regulation 33 and Regulation 52 read with Regulation 63 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 (as amended) ('Listing Regulations'). 2. The Statement, which is the responsibility of the NBFC's management and approved by the NBFC's 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 ('the Act') the circulars, guidelines and directions issued by the Reserve Bank of India ('the RBI') from time to time, applicable to NBFCs ('the RBI guidelines'), and other accounting principles generally accepted in India, and is in compliance with the presentation and disclosure requirements of Regulation 33 and Regulation 52 read with Regulation 63 of the Listing Regulations. Our responsibility is to express a conclusion 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 the Standards on Auditing specified under section 143( 10) of the Act, 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. Chartered Accountants Walker Chandiok & Co LLP is registered with limited liability with identification number Offices in Ahmadabad, Bengaluru, Chandigarh, Chennai, Dehradun, Goa, Gurugram, Hyderabad, Indore, AAC-2085 and has its registered office at L- Kechi, Kolkata, Mumbai, New Delhi, Noida and Pune 41, Connaught Circus, Outer Circle, New Delhi. 110001. India Walker Chandiok &.Co LLP 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 Ind AS 34, prescribed under section 133 of the Act, the RBI guidelines, and other accounting principles generally accepted in India, has not disclosed the information required to be disclosed in accordance with the requirements of Regulation 33 and Regulation 52 read with Regulation 63 of the Listing Regulations, including the 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 RBI in respect of income recognition, asset classification, provisioning and other related matters. For Walker Chandiok & Co LLP Chartered Accountants Firm Registration No: 001076N/N500013 Murad D. Daruwalla Partner Membership No. 043334 UDIN: 26043334QCVXCV4993 Place: Mumbai Date: 27 July 2026 Chartered Accountants Walker Chandiok & Co LLP is registered with limited liability with identification number Offices in Ahmadabad, Bengaluru, Chandigarh, Chennai, Dehradun, Goa, Gurugram, Hyderabad, Indore, AAC-2085 and has its registered office at L- Kechi, Kolkata, Mumbai, New Delhi, Naida and Puna 41, Connaught Circus, Outer Circle, New Delhi, 110001, India Northern Arc Capital Limited CIN: L659IOTNI989PLC0I 7021 Regd. Office: IITM Research Park, Phase I, 10th Floor, Kanagam Village, Taramani, Chennai -600 ll3 Statement of unaudited standalone financial results of Northern Arc Capital Limited (the "Company") for the quarter ended 30 June 2026 (All amoun/s are in Indian n1pe0< m /oklt5 unless olherwise ,·,ared/ Particulars Quarter ended Year ended 30 June 2026 31 March-2026 30 June 2025 31 March 2026 Unaudited (Refer note I 0) Unaudited Audited Revenue from operations Interest income 75,408.76 68,005.94 55,793.38 2,43,221.55 Fee and commission income 651.24 1,100.47 1,386.73 5,587.69 Net gain on fair value changes - 805,60 1,234 38 Net gain on derecognition of financial instruments under amortised cost category 689.88 4,029.51 1,072.69 13,385,95 'Total revenue from operations 76,749.88 73,135.92 59,058.40 2,63,429.57 Other income 270.36 336.88 224.37 953.66 'Total income 77,020.24 73,472.80 59,282.77 2,64,383.23 Expenses Finance costs 25,797.70 23,718.08 21,386.87 88,567.88 Fees and conunission expense 11,868,58 10,482.68 5,051.75 36,820-32 Net loss on fair value changes 178.22 548,06 - - Impairment on financial instruments 11,052.72 8,728.03 10,302.58 41,238.59 Employee benefits expenses 6,570.17 6,081.58 5,596.99 23,857.6] Depreciation and amortisation 347.97 415.65 378.11 1,669.69 Other expenses 4.927.35 5.210.10 2.755 48 15.229 82 'Total expenses 60,742 [Showing first 8,000 characters — download PDF for full document]