Unaudited Financial Result and LLR Report for Quarter ended 30th Sep,2026

Regd. Office No.15. New Giri Road. (Opp. Hotel Accord). Off G.N. Chetty Road. T Nagar, Chennai - 600 017. Tel :+91 4428342111 [ CIN No. : L65191 TN 1990PLCO19060 e e GSTIN : 33AAACI2117D1ZD (Formerly Indo Asia Finance Limited) 11t November, 2026 Scrip ID: CHALLANI Scrip Code: 530747 Department of Corporate Services Bombay Stock Exchange Limited Phiroze Jeejeebhoy Towers, Dalal Street, Fort, Mumbai - 400001 Sub: Disclosure under Regulation 30 & 33 of SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 - Outcome of Board Meeting held on 11t November 2026. Pursuant to Regulations 30 and 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulation 2015, we wish to inform you that the Board of Directors of Challani Capital Limited (“the Company”), at their Meeting held today viz. Wednesday, 11th November 2026, has inter-alia, approved the following; - 1. Approved the Unaudited Financial Results of the company for the quarter ended 30t September 2026. Copy of the said Unaudited Financial Results and Limited Review Report thereon by RSM & Associates, Chartered Accountants, and Statutory Auditors of the company, are submitted herewith in compliance of Regulation 33 of SEBI Listing Regulations. The information pursuant to Regulation 30 of SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, read with SEBI circular SEBI/HO/CFD/PoD2/CI/R01/5P5 dated November 11, 2024 is enclosed herewith as Annexure A. The meeting was held today and commenced at 14:00 P.M. and concluded at 14:30 P.M. The Unaudited financial results are being made available on the Company’s website at www.challanicapital.com. Kindly take the same on record and acknowledge. Thanking You, Yours faithfully, For CHALLANI CAPITAL LIMITED Anuja Ghorawat Membership:A43700 % No. 1, Bharathi Street, West Mambalam, Chennai - 600 033. Tamilnadu 2 Mobile No.: 9840254834, 9340021728 / 9871713974, Phone: 044-42035545, RSM g Associates - CHARTERED ACCOUNTANTS E-mail: rsmassociateschennal@gmail.com LIMITED REVIEW REPORT The Board of Directors M/s.Challani Capital Limited (Formerly known as Indo Asia Finance Limited), Chennai - 600017 We have reviewed the accompanying statement of unaudited financial results of M/s.Challani Capital Limited (Formerly known as Indo Asia Finance Limited) No.15, New Giri Road, T.Nagar, Chennai — 600017, for the Quarter ended 30t September 2026. This statement is the responsibility of the Company's management and has been approved by the Board of Directors. Our responsibility is to issue a report on this financial statement based on our review. 3 We conducted our review in accordance with the Standard on Review Engagement (SRE) 2400, engagements to review financial statements issued by the institute of Chartered Accountants of India. These standards require that we plan and perform the review to obtain moderate assurance as to whether the financial statements arc free of material misstatements. A review is limited primarily to inquiries of company personnel and analytical procedure applied to financial data and thus provides less assurance thar an audit. We have not performed an audit and accordingly, we do not express an audit opinion. Based on our review conducted as above, nothing has come to our notice that causes us to believe that the accompanying statement of unaudited financial results prepared in accordance with applicable accounting standard and other recognized accounting practices and policies has not disclosed the information.required to be disclosed in terms of Reg.33 of the SEBI LODR, 2015, for debt securities including the manner in which it is to be disclosed, or that it contains any material misstatement. Date: 11t: November 2026 For RSM & ASSOCIATES CHARTERED ACCOUNTANTS B FIRM REGN. No: 0028138 Revto fou. RENUKA RAMESH Partner M.No. 205295 Head Office: No. B-104, 4th Floor, Sector 8, Dwaraka, New Delhi - 110 077. Ph (0): 011-4506 2895, Mobile: 098717 13974, 9354233709, E-mail: rsmnewdelhi@gmail.com Branches : Agartala « Bangalore Dehradun « ChaX ndigarh * Hyderabad *. Guntur «<+ Gt Guwahatii »« JaiJai pur * Kochii « Kolkata « Mumbai » Nagpur « Nellore Rajahmundry ¢ Shillong < Vijayawada ¢ Visakhapatnam S CHALLANI CAPITAL LIMITED (FORMERLY KNOWN AS INDO ASIA FINANCE LIMITED) NO. 15, NEW GIRI ROAD, T. NAGAR, CHENNATI - 600 017 UNAUDITED FINANCIAL RESULTS FOR THE QUART R ENDED 30th SEPTEMBER 2026 (Rs. In Lakhs) Quarter-Ended Half-Year Ended Year Ended 30.09.2026 | 30.06.2026 | 30.00.2025 | 30.09.2026 | 30.09.2025 | 3L03.2026 SL No._[Particulars (Unaudited) | (Unaudited)| (Unaudited) | (Unaudited) | (Unaudited) | (Audited) [Revenue From Operation 0] Income from operation 23.82) 22.04 3422 45.86 77.66 136.43 Others 1000} 1161 134 21.61 3234 61.53 () Jrotl Revenue From Operations @ 33.87) 33.65 35.55 67.47 109.99 197.96 (1) JOther Income. 0.39 0.39 - 078 - 0.20 (1) |Total Income ()+(IT) 3421 34.04 35.55 68.25 109.99 198.16 [Expenses G [rinance Cost - = . - (i) [Fee&s Commission expenses - - - - (i) |Hmploce benefit expenses 5.0 461 840 9.60 1620 2825 (i) [Depreciation, amortization and impirement 0.10f 0.10 0.10 0.20 0.20 0.40 () [provisions and Write arts 614 444 941 10.58 30.81 ) Jorher expenses 771 783 12.68 1554 3248 5475 (1V) _|Totl expenses 19.03 16.98 30.59 36.01 60.64 12321 (V) [Profit / (Loss) before exceptional items and tax (I1)-(IV) 1517 17.06 497 3223 49.36 7495 1 frsceprional items V) [Profit / (Loss) before tax (V)-(VI) 1517 17.06 497 3223 49.36 7495 (VI JTax expense (1) JCurrent Tax @ [Deffered Tax () [Tax adjusiment for cardier years. (1X) |Profit / (Loss) for the period 1517 17.06 4.97 3223 49.36 74.95 ) [Share of Profic /(Lose) of associates &0 |Minority interest (XII) Jprofit/(lose) of associates (IX+(X)+(XI) 15.17 17.06 4.97 3223 149.36 74.95 (NI |Other Comprehencive Income @ [teems that will not be cechissificd to profit or loss G foss (X1V) [Paid-up equity share capital (Face value Rs. 10/- per sharc 1,500.00 | 1,500.00 1,500.00 1,500.00 1,500.00 1,500.00 (VD) fOther equity (VD) [Eamings per equity share (Not annualised for the interim periods) [Basic (Rs.) 0.10 011 0.03 021 033 0.50 [Diluted (Rs.) 0.10 0.1 0.03 0.21 033 0.50 Tor and on behalf of the Board for CHALLANI CAPITAL LIMITED D CHALLANI MANAGING DIRECTOR (DIN: 00052216 Place : Chennai Date : 11-11-2026 CHALLANI CAPITAL LIMITED (FORMERLY KNOWN AS INDO ASIA FINANCE LINITED) NO. 15, NEW GIRI ROAD, T. NAGAR, CHENNAI - 600 017 UNAUDITED FINANCIAL RESULTS FOR THE QUARTER ENDED 30th SEPTEMBER 2026 (Rs. In Lakhs) Statement of Assets and Liabilities As at As at As at 30.09.2026 | 30.06.2026 | 31.03.2026 SLNo |Particulars (Unaudited) | (Unaudited) | (Audited) ASSETS (1) [Financial Assets (1) |Cash & Cash equivalents 230.40) 214.17 171.63 (b) |Bank Balance other than () above : - . (¢) |Derivative Financial Instruments B . R (@ [Receivables () Other Receivables - . - (& |Loans 593.18 534.19 ® [iavestments 3.93 3.03 @ [Other Financial Assets 458 418 2 |Non-financial Assets (2) |Current Tax Assets (Ner) 129.86) 129.86 143.83 () |Deffered Tax Assets (Ne) 42,61 42.61 42.61 (c) [investment Poperty 1957 19.57 19.57 (@ |Property Plant and Equipments 10.70] 1090 10.90 © |Other Intangible Assets . . (0 |Other non-finaacial Assets 16.61 19.03 35.11 [Total Assets 1,051.44 1,027.16 965.06 LIABILITIES AND EQUITY LIABILITY (1) |Financial Liabilities (2) |Derivative Financial Tostruments - - ) [Payables (I) Trade Payables () Total outstanding dues of Micro and Small Enterprises - - - (il) Toral ourstanding dues of creditors other than Micro and Small Enterprises e ) (IT) Other Payables (i) Total outstanding dues of Micro and Small Enterpsises - - (if) Total outstanding dues of creditors other than Micro and Small Enterprises 1.75) 1.58 2.74 (c) [Debt Securities . (@) [Borrowings Other than Debt Securities 54.57) 44,02 - © |Deposits . . @ [Subordinared liabilities = (@ |Other Financial Liabilities 2.74 259 171 2) |Non Financial Liabilities (a) |Other non [Showing first 8,000 characters — download PDF for full document]