With reference to the captioned subject and as per the provisions of Regulation 30 of SEBI (Listing Obligation and Disclosure Requirements) Regulations, 2015, outcome of board meeting held on 11-11-2026

Old.No.11, New.No.2, 2nd street Parthasarathy Puram, North Usman Road, T.Nagar, Chennai – 600 017. Phone : 044 - 4953 0954 E- mail : abi@afslindia.in Compliance : abicompliance@afslindia.in Website : www.afslindia.in CIN : L65993TN1993PLC024861 GSTIN : 33AAACA3210D1ZP Date: 11/11/2026 BSE Limited Phiroze Jeejeebhoy Towers, Dalal Street, Mumbai – 400 001. Sub : Outcome of Board Meeting held on 11-11-2026 Ref : Scrip Code: 511756 Dear Sir(s), With reference to the captioned subject and as per the provisions of Regulation 30 of SEBI (Listing Obligation and Disclosure Requirements) Regulations, 2015, outcome of board meeting held on 11-11-2026 is as under: Business transacted at the meeting: - Sl. Particulars Resolution Approval passed given by (Yes/No) 1 To take Note of Audit Committee Report as on 30-09-2026 Yes All directors 2 To Consider and approve Un Audited financial results for Yes All directors the quarter/ half year ended 30-09-2026 3 To take on record the Limited Review Report of the Yes All directors Statutory Auditor for the quarter/half year ended 30-09- 2026 4 To take note of the Internal Audit Report for the Yes All directors quarter/half year ended 30-09-2026 5 To take on record Yes All directors a) the Reconciliation of Share Capital Audit report for the Quarter/half year ended 30-09-2026 certified by Practicing Company Secretary. b) the shareholding pattern as on 30-09-2026 submitted to BSE. In this regard, please find enclosed the following: 1. The Standalone un-audited Financial Results for the quarter/half year ended 30th September, 2026 along with reports of the auditors. The Meeting of the Board of Directors commenced at 15:00 Hrs and concluded at 16:45 Hrs. You are requested to kindly take the same on record and disseminate. Thanking you, Yours faithfully, For ABIRAMI FINANCIAL SERVICES (INDIA) LIMITED, Chitra Sivaramakrishnan Whole time Director DIN: 00292725 LIMITED REVIEW REPORT ON THE UNAUDITED FINANCIAL RESULTS FOR THE QUARTER AND THREE MONTHS ENDED SEPTEMBER 30,2026 OF ABIRAMI FINANCIAL SERVICES INDIA TIMITED PURSUANT TO REGULATION 33 OF THE SEBI (LISTING OBLIGATIONS AND DISCLOSURE REQUIREMENTS} REGULATIONS, 2015, AS AIVIIVIENDED" THE BOARD OF DTRECTORS ABIRAMI FINANCIAL SERV]CES !NDIA TIMITED Opinion We have reviewed the accompanying unaudited financial results for the quarter ended 30th September, 2o26 ("Financial Results") included in the accompanying "statement of financial results for the quarter ended 30't September, 2026" (" the statement") of Abirami Financial Services (lndia) Limited (,,the Company") being submitted by the Company pursuant to the requirements of Regulation 33 of the SEBI (f-isting Obligations and Disclosure Requirements) Regulations, zo1-s, as amended ("the Listing Regu Iations")" In our opinion and to the best of our information and according to the explanations given to us, the financial results for the quarter ended 30th September 2O26: L are presented in accordance with the requirements of Regulation 33 of the Listing Regulations; and il. gives a true and fair view in conformity with the recognition and measurement principles laid down in the Indian Accounting Standard 34 "lnterim Financial Reporting" ("lnd AS 34") prescribed under section 133 of the Companies Act,2013 (the "Act") read with relevant rules issued thereunder and other accounting principles generally accepted in India of the net profit and total comprehensive income and other financial information of the quarter ended 30th Septem ber 2O26. Basis for Opinion We conducted our review in accordance with the Standards on Auditing ("SA"s) specified under Section l-43 (10) of the Compa nies Act,2013 ("the Act"). Ou r respons ibilities u nd er those Sta nda rds a re fu rthe r described in Auditor's Responsibilities for review of the financial results for the quarter ended 30th September 2e26. We are independent of the company in accordance with the Code of Ethics issued by the Institute of Chartered Accountants of India ("the lCAl") together with the ethical requirements that are relevant to our review of the financial results for the quarter ended 30th September 2Q26 under the provisions of the Act and the Rules thereunder, and we have fulfilled our other ethical responsibilities in accordance with these requirements and the lCAl's Code of Ethics. We believe that the audit evidence obtained by us 64vt and appropriate to provide a basis for our audit opinion. Management's Responsibilities for the Statement This Statement which includes financial results ls the responsibility of the Company's Board has been approved by them" The Statement has been compiled from the related unau statements as at and for the quarter ended 30th September 2O26 and interim financial informa- quarter ended 30th September 2026. This responsibility includes the preparation and presentation of the financial results for the quarter ended 30th September 2026 that give a true and fair view of the net profit and total cotrtprehensive incotrre atrd otlrer flrtarrcial irrforrnation in accordancc with the rccognition and measr.lrement principles laid down in the lnd AS 34, prescribed under Section 133 of the Act, read wifh relevant rules issued thereunder and other accounting principles generally accepted in India and in compliance with Regulation 33 of the Listing Regulations. This responsibility also includes maintenance of the adequate accounting records in accordance with the provisions of the Act for safeguarding the assets of the company and for preventing and detecting frauds and other irregularities; selection and application of appropriate accounting policies; making judgments and estimates that are reasonable and prudent; and the design, implementation and maintenance of adequate internal financial controls, that were operating effectively for ensuring the accuracy and completeness of the accounting records, relevant tothepreparationandpresentationof the financialresultsthatgiveatrueandfairviewandarefreefrom material rnisstatement, whether due to frauo or error. In preparing the financial results, the respective Boards of Directors are responsible for assessing the eompany's ability to continue as a going concern, disclosing, as applicable, matters related to going concern andusingthegoingconcernbasisof accountingunlesstheBoards of Directors either intend to liquidate the con-rpany orto cease operations, or have no realistic alternative but to do so. The Board of Directors are also responsible for overseeing the financial reporting process of the company. Auditor's Responsibilities for Review of the Financial Results for the quarter ended 30th Septem ber 2O26 Our objectives are to obtain reasonable assurance about whether the financial results as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor's report that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an review conducted in accordance with SAs willalwavs detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to Influence the economic decisions of users taken on the basis of these financial res u lts. As part of an review in accordance with SAs, we exercise professionaljudgment and maintain professional sceptie ism throughout the audit. We also: ldentify and assess the risks of material misstatement of the financial results, whether due to fraud or error, design and perform audit procedures responsive to those risks, and obtain audit evidence that is sufficient and appropriate to provide a basls for our opinion.'l-he risk of not detecting a material misstatement resulting from fraud is higher than for one resulting from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal control. Obtain an understanding [Showing first 8,000 characters — download PDF for full document]