Submission of Investor Presentation

EARLY WAGE ACCESS MSME LOANS DISTRIBUTION BUSINESS Access your earned Fueling Ambitions. 50+ Lenders. wages, anytime. Enabling Growth. One Platform. EMERALD FINANCE LIMITED POWERING FINANCIAL INCLUSION L A U N C H I N G Emerald Ekam Investor Presentation Q2 FY27 Everyday finance in one place emeraldekam.com www.emeraldfin.com EMERALD FINANCE DISCLAIMER Safe Harbor Important information about this presentation. This presentation and the accompanying slides (the “Presentation”) have been prepared by Emerald Finance Limited (the “Company”) solely for information purposes and do not constitute any offer, recommendation or invitation to purchase or subscribe for any securities, and shall not form the NOT AN OFFER basis of, or be relied on in connection with, any contract or binding commitment whatsoever. No offering of securities of the Company will be made except by means of a statutory offering document containing detailed information about the Company. This Presentation has been prepared by the Company based on information and data which the Company considers reliable, but the Company makes no representation or warranty, express or INFORMATION & implied, whatsoever, and no reliance shall be placed on, the truth, accuracy, completeness, fairness ACCURACY and reasonableness of the contents of this Presentation. This Presentation may not be all inclusive and may not contain all of the information that you may consider material. Any liability in respect of the contents of, or any omission from, the Presentation is expressly excluded. For information purposes only. Please read before proceeding. 2 EMERALD FINANCE MANAGEMENT COMMENTARY Management Commentary: Performance with Integrity In the words of our Managing Director and Promoter. PERFORMANCE Q2 FY27 was a quarter of strong, profitable growth. Total income rose 46% year on year to ₹10.07 Cr and PAT rose 47% to ₹5.31 Cr, taking our half-year PAT past ₹10 Cr. Our loan book has grown to ₹131 Cr, backed by disciplined underwriting. Earned Wage Access is scaling across corporates, our network of 50+ lenders keeps widening what we can offer, and the launch of Emerald Ekam brings salary access, loans, insurance and investments onto one platform. We will keep building Emerald the way we always have: ethical, transparent and customer-first. Mr. Sanjay Aggarwal MANAGING DIRECTOR & PROMOTER Strong performance. Strong values. Built on trust, delivered with speed. 3 EMERALD FINANCE PLATFORM LAUNCH Emerald Ekam: Everyday Finance in One Place One platform around the employee: salary access, benefits and more ways to borrow, invest & protect. CURRENT PRODUCTS Earned Wage Access Personal Loan Salary on demand. Quick access. Digital Gold Gold Loan Invest securely. Secure loans. Small Ticket Mutual Home Loan Fund EK A M Affordable financing. Invest regularly. PLATFORM Health Insurance Business Loan Peace of mind. For business growth. emeraldekam.com UPCOMING PRODUCTS Unified Bill Life Insurance General Insurance Motor Insurance Payments Secure your family's Smart protection. Drive with confidence. Pay all bills in one place. future. Earned salary, Everyday finance, Happier, more Full HR control WHY EKAM anytime in one place loyal teams & visibility 4 EMERALD FINANCE KEY HIGHLIGHTS Q2 FY27 Highlights: PAT Up 47% YoY Gross income ₹10.07 Cr and PAT ₹5.31 Cr, with EWA and MSME interest income at new highs. EWA PROC FEE INCOME (₹ L) MSME INTEREST INCOME (₹ L) DISTRIBUTION INCOME (₹ L) 119 494 497 102 394 414 427 394 Q4 FY26 Q1 FY27 Q2 FY27 Q4 FY26 Q1 FY27 Q2 FY27 Q4 FY26 Q1 FY27 Q2 FY27 GROSS TOTAL INCOME (₹ L) PAT (₹ L) IMPAIRMENT OF ASSETS (₹ L) 976 944 1,007 488 531 28.8 21.2 Q4 FY26 Q1 FY27 Q2 FY27 Q4 FY26 Q1 FY27 Q2 FY27 Q4 FY26 Q1 FY27 Q2 FY27 Key metrics. Quarter on quarter. Our performance at a glance. 5 EMERALD FINANCE QUARTERLY RESULTS Profitable Growth: Income and PAT by Quarter Total income up 6.7% QoQ and 45.8% YoY. PAT up 8.8% QoQ and 47.3% YoY. RETURN RATIOS (%) ₹ in Lakhs Q2 FY27 Q1 FY27 Q2 FY26 QoQ % YoY % 24.66% 21.7% 19.6% Gross Total Income 1,007 944 691 6.7% 45.8% 16.4% Interest Income 494 414 357 19.3% 38.3% EWA Proc Fee Income 119 102 54 16.7% 120.4% ROE ROC FY-26 H1-27 Distribution Income 394 427 278 -7.7% 41.7% ROE 19.6% ROC 24.66% PAT 531 488 360 8.8% 47.3% Return ratios improved in H1 FY27 vs FY26. Note: Figures in ₹ Lakhs. Components may not add up to the total due to rounding. QoQ and YoY are calculated on unrounded figures. Results that back our story. Income and PAT, quarter on quarter. 6 EMERALD FINANCE FINANCIAL PERFORMANCE Eight Quarters of Scale: Revenue 1.8x, PAT 2.1x Consolidated performance | ₹ Crore | Q3 FY25 to Q2 FY27 REVENUE TREND (₹ CRORE) +25.5% −3.6% +6.7% Revenue Growth +13.0% +12.8% +4.0% +2.8% 9.79 9.44 10.07 7.80 1.76x 6.45 6.71 6.90 5.72 ₹5.72 Cr → ₹10.07 Cr Q3 FY25 Q4 FY25 Q1 FY26 Q2 FY26 Q3 FY26 Q4 FY26 Q1 FY27 Q2 FY27 Q3 FY25 to Q2 FY27 PAT TREND (₹ CRORE) PAT Growth +8.8% +11.2% +11.1% +9.8% 2.14x +12.9% 5.31 +20.4% 4.88 +6.9% 4.00 4.39 3.60 3.19 2.48 2.65 ₹2.48 Cr → ₹5.31 Cr Q3 FY25 to Q2 FY27 Q3 FY25 Q4 FY25 Q1 FY26 Q2 FY26 Q3 FY26 Q4 FY26 Q1 FY27 Q2 FY27 Scaling revenue and profit. PAT has grown in every one of the last eight quarters. 7 EMERALD FINANCE FINANCIAL PERFORMANCE EWA FEES: ₹11L TO ₹119L. Interest and EWA Balanced portfolio Strengthening scale income growing driving sustainable INTEREST AND EWA INCOME AT NEW HIGHS. and income quality every quarter performance Income Trend – Last 8 Quarters (₹ in Lakhs) Interest Income (₹ Lakhs) EWA Proc Fee Income (₹ Lakhs) Distribution Income (₹ Lakhs) 497 494 400 357 367 317 414 296 394 394 300 346 287 286 278 100 45 54 Dec-24 Mar-25 Jun-25 Sep-25 Dec-25 Mar-26 Jun-26 Sep-26 Interest Income EWA Proc Fee Income Distribution Income grew from ₹265L to ₹494L grew from ₹11L to ₹119L grew from ₹296L to ₹394L Note: Figures in ₹ Lakhs EMERALD FINANCE Strong Momentum. Scaling Fast. EWA is our entry point. Distribution is our advantage. Growth is compounding. EWA + CROSS SELL TOTAL CORPORATES MONTHLY ACTIVE USERS 30.50 270 5,540 CRORES CORPORATES USERS MONTHLY Powering financial access at Strong and diverse corporate Growing user base driving scale. partnerships. engagement. A PROVEN MODEL. STRONG TRACTION. SCALABLE FUTURE. 9 EMERALD FINANCE ₹131 Cr+ Fueling MSME Growth Across India ₹131 Cr+ 18% ₹40 L Total Disbursed Average Lending Rate Average Ticket Size (Cumulative) AUM TREND (₹ IN LAKHS) OUR MSME LENDING BUSINESS AUM (₹ in Lakhs) Focused on providing unsecured working capital solutions to 16,000 MSMEs across India. 13,100 12,515 Strong relationships with our customers resulting in repeat 12,000 11,106 business and long term partnerships. 10,339 Flexible and customized financing solutions tailored to diverse 8,000 business needs. 4,000 Experienced team with deep understanding of MSME sector driving prudent growth. 0 Robust credit appraisal and risk management ensuring Dec-25 Mar-26 June-26 Sept-26 sustainable portfolio quality. Note: Figures in ₹ Lakhs EMERALD FINANCE FUNDING PROFILE Diversified Lender Base: Strength in Funding Our lenders, borrowing mix and credit rating. OUR LENDERS: 3 BANKS · 18 NBFCs BORROWING MIX (%) CREDIT RATING BANKS SBI ICICI Bank Yes Bank BBB- NBFCs Axis Finance Ltd Mas Financial Services Ltd 46.76% 53.24% Alwar General Finance Co. Pvt. Ltd. Neeva Swarnam Pvt. Ltd. Bajaj Finserv Profectus Capital Pvt. Ltd. CRISIL Capup Financial Services Pvt. Ltd. Punjab Kashmir Finance Bank Outlook: [Stable] Exclusive Leasing and Finance Ltd. Punjab Reliable Investment Pvt Ltd IBL Finance Limited RAR Finance Ltd Banks NBFCs Kissandhan Agri Fin. Services Pvt Ltd Shine Star Build Capital Banks ₹14.37 Cr | NBFCs ₹16.36 Cr As of [date] Kiyansh Finance Pvt Ltd UC Inclusive Credit Pvt. Ltd. Total borrowings: ₹30.73 Cr Laxmi India Finance Ltd Usha Financial Services Diversified funding. Trusted lenders. Investment-grade rated (BBB-). 11 EMERALD FINANCE STRATEGIC PARTNERSHIPS 50+ Lenders: Wider Reach Works with Eme [Showing first 8,000 characters — download PDF for full document]