We have enclosed Un-audited financial results, statement of assets and liabilities and cash flow statement for the quarter ended/ half year ended 30th september 2026 along with Limited review report which was reviewed by audit committee and approved by board of directors at its 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: - Un-audited Financial Results for the Quarter/Half year ended 30-09-2026. Dear Sir, We have enclosed Un-audited Financial results, statement of Assets and Liabilities and Cash flow statement for the Quarter/half year ended 30th September 2026 of the company together with Limited Review Report of statutory Auditor thereon pursuant to the Regulation 33(3) (a) of SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 which was reviewed by the Audit Committee and approved by the Board of Directors at its meeting held on 11-11-2026. This is for your information and records. 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 of internal financial control relevant to the review in order to design audit procedures that are appropriate in the circumstances. Under section 143(3)(i) of the Act, we are also responsible for expressing our opinion on whether the company has adequate internal financial controls with reference to financial statement in place and the operating effectiveness of such controls" Evaluate the appropriateness of accounting policies used and the reasonableness of accounting estimates made by the Board of Directors" Evaluate the appropriateness and reasonableness of disclosures made by the Board of Directors in terms of the requirements specified under Regulation 33 of the Listing Regulations. Conelude on the appropriateness of the Board of Directors' use of the going concern basis of accounting and, based on the a [Showing first 8,000 characters — download PDF for full document]