Security Cover Certificate for the quarter ended 30.06.2026

Date: August 5, 2026 The Manager Department of Corporate Relationship BSE Limited 25th Floor P. J. Towers, Dalal Street Mumbai -400 001 Scrip Code: Equity-532900 NCDs-975107, 975202, 975251, 975329, 975437, 975640, 975865, 976752, 977004, 977097, 977278, 977279, 977358, 977371, 977643 and CPs- 731429, 731434, 731455, 731624, 732088 Sub.: Compliance pursuant to Regulation 54 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015. Dear Sir/Madam, Pursuant to Regulation 54(3) of the Securities & Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulation, 2015 (as amended from time to time) {“SEBI (LODR) Regulations, 2015}, We hereby, declare that the Secured Listed Rated Non-Convertible Debentures (NCDs) issued by the Company are secured by way of first exclusive/ Pari-passu charge by hypothecation of Receivables to the extent stated in the Offer Document/Key Information Document(s) for the quarter ended June 30, 2026. The Security/Asset Cover Certificate certified by Statutory Auditors of the Company for the quarter ended June 30, 2026, is enclosed herewith as Annexure-I pursuant to Regulation 54(3) of SEBI (LODR) Regulations, 2015. You are requested to kindly take the same on record. Thanking you, Yours sincerely For PAISALO DIGITAL LIMITED (MANENDRA SINGH) Company Secretary Enc.: as mentioned above SAKET JAIN & CO. CHARTERED ACCOUNTANTS Head Office : 192, Jaipur House, Agra – 282002. Phone: +91 562 4307192, +91 94122 57192 Email : saketjain co@yahoo.com ashish@casjco.com INDEPENDENT AUDITOR'S REPORT ON SECURITY COVER AS AT JUNE 30, 2026 BOARD OF INDIA (LISTING OBLIGATIONS AND DISCLOSURE REQUIREMENTS) REGULATIONS, 2015 The Board of Directors Paisalo Digital Limited CSC, Pocket 52, CR Park, Near Police Station New Delhi- 110019 1. We, Saket Jain & Co., Chartered Accountants are the Statutory Auditors of the Company and have been requested by the Company to examine the accompanying Statement showing Security Cover for the listed Non-Convertible Debt Securities as at June 30, 2026 (the "Statement") which has been prepared by the Company from the unaudited financial information and other relevant records and documents maintained by the Company as at June 30, 2026 pursuant to the requirements of the Regulation 54 and 56 (1) (d) of the Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended, (the "Listing Regulations"), and has been initialled by us for identification purpose only. 2. This Report is required by the Company for submission to the Stock Exchange and Debenture Trustees to ensure compliance with Regulations 54 and 56(1)(d) Listing Regulations and applicable SEBI Circular in respect of its listed Non-Convertible Debentures as at June 30, 2026 ("NCDs"). Management's Responsibility 3. The preparation of the Statement is the responsibility of the Management of the Company including the preparation and maintenance of all accounting and other relevant supporting records and documents. This responsibility includes the design, implementation and maintenance of internal control relevant to the preparation and presentation of the Statement and applying an appropriate basis of preparation; and making estimates that are reasonable in the circumstances. 4 The Management of the Company is also responsible for ensuring that the Company complies with all the relevant requirements of the SEBI Regulations, Companies Act, 2013 and other applicable laws and regulations, as applicable and for providing all relevant information to the SEBI and to ensure that Security Cover as on June 30, 2026, is in compliance with the minimum security cover requirement as per the terms of offer document/ key information documents and/or Debenture Trust Deed and as per the SEBI Regulations, as given in Annexure I attached to this certificate AGRA GURUGRAM Auditorls Responsibility 5. Pursuant to the requirements of the Listing Regulations, it is our responsibility to provide a limited assurance as to whether the Company has maintained security cover as per the minimum requirement stated in the Listing Regulations and the terms of the Key Information Documents and Debenture Trust Deed. 6. We have conducted a limited review of financial results for the quarter ended June 30, 2026, pursuant to the requirements of Regulation 33 and 52 of the Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended and issued a Limited Review Report dated August 5, 2026. Our review of financial results was conducted 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 and other applicable authoritative pronouncements issued by the Institute of Chartered Accountants of India. 7. We have conducted our examination of the Statement in accordance with the Guidance Note on Reports or Certificates for Special Purposes issued by the ICAI and the Standards on Auditing specified under Section 143(10) of the Companies Act, 2013, in so far as applicable for the purpose of this report, which includes the concepts of test checks and materiality. The Guidance Note requires that we comply with the ethical requirements of the Code of Ethics issued by the ICAI 8. We have complied with the relevant applicable requirements of the Standard on Quality Control (SQC) 1) Quality Control for Firms that Perform Audits and Reviews of Historical Financial Information, and Other Assurance and Related Services Engagements. 9 We have performed the following procedures in relation to the Statement: a. We have reviewed financial statements of the Company for the quarter ended June 30, 2026 b. Obtained and read the Debenture Trust Deed and the Key Information Document and noted the security cover percentage required to be maintained by the Company in respect of NCDs, as indicated in Annexure I of the Statement. C. Traced and agreed the outstanding amount of the debentures and interest accrued as on June 30, 2026 to the unaudited financial information of the Company for the quarter ended June 30, 2026 referred to in paragraph 9 (a) above. d. Obtained and read the particulars of security cover required to be provided in respect of NCDs as indicated in the Debenture Trust Deed and the respective Key Information Memorandum and compared it with the information furnished in Annexure I of the Statement. e. Traced the value of assets indicated in Annexure I of the Statement to the unaudited financial information as at and for the period ended June 30, 2026, referred to in paragraph 9 (a) above, and other relevant records maintained by the Company. f. Examined and verified the arithmetical accuracy of the computation of security cover indicated in Annexure I of the Statement. g. Performed necessary inquiries with the Management and obtainedd neacessary representatrons. 10. We have no responsibility to update this certificate for events and circumstances occurring after the date of this certificate. Conclusion 11. Based on the procedures performed by us, as referred to in paragraph 9 above, and according to the information and explanations received and management representations obtained, nothing has come to our attention that causes us to believe that the Company has not maintained the minimum required security cover as per the terms of the Key Information Document and Debenture Trust deed and as per the Listing Regulations. Restriction on Use 12. The Report has been issued at the request of the Company, solely in connectipn with the purpose mentioned in paragraph 2 above and to be submitted with the accompanying Statement to the Stock Exchanges and is not to be used or referred to for any other person. Accordingly, we do not accept or assume any liability or any duty of care for any other purpose or to any oth [Showing first 8,000 characters — download PDF for full document]