OUTCOME

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Thdea otfpe a ymoeftn htae fo resseaciiodnn tded riivmis dheabnleodl n o rb efo0r4e. 12.2026. Iitst ofu rtmheern ttihoaanspt e prr oviosfIi nocnoTsma eAx c ats,a menddeidv,ii dnecnoidms e taxaintb hlheea nodfss h arehaontldhd Ceeo rmsp iarsne yq utidore eddtu acaxtst o u(rTcDeaS tt)i me ofm akipnagy moefdn itv iadtteh nreda ,tp erse scirnti hIbene cdoT maAexc atsa, m endHoewde.v er, inc asase h arewhaonlttdhseha rit s /thasexhr o bueld de duactlt oewdre arto erns ot asxh obueld deduicantc ecdo rwdiatInhnc ceoT maAexc atsa, m entdheheden,/ sshhoesu ulbdsm ciatn cnoepodyf V,,\/' PAN& o ther droecquumifoesrtni httfiesen anycei2aa0rl2 6a-tfo2 l7l owliinngk : https://ris.tksfienrtveicche.sc/oimn/vcelsiteonrs/taxformsupload.aspx q\,fJq,,p/dq f:i:1' 4\ :nv!1T,islPI l�'1·1W'fei'·,islcn"l1c.l "Cffi=f,� � -11000�1: 011-234i:tRffi5:6 000101 -23412545 RegOdffi.c :e" Urja1n,Bi adrhaik"h,La amnCbeoa,n naPulgahNctee wD, e lhi-P1h1o0:n00 e0111 -234F5a:60x 01010- 23412545 �islfll�We.e/b siwtwew:. pfcined CiIaN.L:c6 o5.9i1n0 DL1986GOI024862 NoCo mmunicoantt htieaod xne termIdi endautocifttoainaxo lt no wrearts ehsab leel n tertained aft1e7r. 11.2026 Additiiomtn aaybl enl oyt,te hdpa utr stuota hnrete caemnetn dmteotn htLesi stRienggu lation, divipdaeynmdea nrnteo spw e rmittobt eme addo en ltyh roeulgehc tmroodneCisoc.n seqtuheen tly, earfalciieolrifi t sys udiinvgit dhernopduh gyhsi incsatlr suumcaehscn htesq ounde esm awnadr rants habse ewni thdArcacwonr.d mienmgblaeyrr,rese quetsout peddatt eh ebiarna kc codutenatti ol s facilsimtoaoattnethd i mcerleyod fdi itv idase dnedtsab,ie lleodw : • Fosrh ahreelisd nD emafotr mM:e mbaerrrese quteosa tpepdrt ohaerciehrs peDcetpiovsei tory Partic(iDpPta)ort eegdi osrut pedrat theeb iarna kc coduenttai intl hsed ierm aactc oiunnt, accorwdiattnhhcpe er ocepdruersecb ryti hDbePe .d • Fosrh ahreelisdnP hysfoircmaM:le mbaerrrese qutecoso tnettdah cceot m paRneyg'isas ntdrar TranAsgfeer(n RtT aAn)ud p dtahteeKi YrC& banakc coduenttia nti hlesri ers pefocltibioyv e submitthrteei qnugdi ocruemde nts. ThBeo ard Meeting1 2c:o0m0m ennocoend aantd concluderd yaotu r1 :50 pm . This is submitted fo information and record. Thanking you. Youfarist hfully, FoPro wFeirn aCnocrep orLattdi.o n �-1\M�1 (ManKiusmhaA rg arwal) CompyaS necre&t Caormyp liOaffniccee r mk_agarwal@pfcindia.com Thakur, Vaidyanath Aiyar & Co Mehra Goel & Co LLP Chartered Accountants, Chartered Accountants, 221-223, Deen Dayal Upadhyay Marg, 309, Chiranjiv Tower, New Delhi - 110002 43, Nehru Place, New Delhi - 110019 Independent Auditor's Review Report on Unaudited Standalone Financial Results for the quarter and half year ended 30th September 2026 of the Company Pursuant to the Regulation 33 and 52 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended. The Board of Directors of Power Finance Corporation Limited 1. We have reviewed the accompanying statement of Unaudited Standalone Financial Results of Power Finance Corporation Limited (the "Company") for the quarter & half year ended 30th September 2026 together with the notes thereon (hereinafter referred to as the "Statement"), being submitted by the Company pursuant to the requirements of Regulation 33 and 52 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended (the "Listing Regulations"). 2. This Statement, which is the responsibility of the Company's management and approved by the Board of Directors of the Company, in its meeting held on 4th November 2026, 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 as amended read with relevant rules issued thereunder and other accounting principles generally accepted in India and in compliance with Regulation 33 and 52 of the 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. 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 is limited primarily to inquiries of Company personnel and analytical procedures applied to financial data and thus provides less assurance than an audit. We have not performed an audit and 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 of Unaudited Standalone Financial Results, prepared in accordance with the recognition and measurement principles laid down in the aforesaid Indian Accounting Standards ('Ind AS') specified under Section 133 of the Companies Act, 2013 as amended, read with relevant rules issued thereunder and other recognised accounting principles generally accepted in India has not disclosed the information required to be disclosed in terms of the Regulations 33 and 52 of the SEBI (Listing Obligations and Disclosure Page 1 of 2 FRN: c' 17N/ 0502 Delhi °red Acc- Requirements) Regulations, 2015 including the manner in which it is to be disclosed, or that it contains any material misstatements. 5. The Company has measured the Expected Credit Loss (ECL) on loan assets, undrawn loan exposures, undisbursed letter of comfort and Investments as per requirement of Ind AS 109 by an outside agency appointed by the Company. The assumptions/criteria's (i.e. risk score/probability of default matrix etc. with r [Showing first 8,000 characters — download PDF for full document]