Approval of Unaudited Financial Results for the quarter ended June 30, 2026

August 06, 2026 To, To, BSE Limited, National Stock Exchange of India Limited, Phiroze Jeejeebhoy Towers, Dalal Street, Exchange Plaza, C-1, Block G, Bandra Kurla Mumbai- 400001 Complex, Bandra (E), Mumbai – 400 051 Scrip Code: 544044 NSE Symbol: INDIASHLTR ISIN: INE922K01024 ISIN: INE922K01024 INE922K07104 INE922K07112 INE922K07120 Subject: Outcome of the Board Meeting Ref: Regulation 30, 33, 51, 52 and other applicable provisions of the Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations, 2015 (“SEBI Listing Regulations”) Dear Sir/ Madam, Pursuant to the provisions of Regulations 30, 33, 51 and 52 read with Schedule III, relevant SEBI Circulars and other applicable provisions of the SEBI Listing Regulations, we would like to inform you that the Board of Directors of the Company, at their meeting held on Thursday, August 06, 2026, which commenced at 01:30 P.M and concluded at 02:45 P.M have inter-alia, considered, approved, and taken on record the following: 1. Approval of Unaudited Financial Results of the company for the quarter ended June 30, 2026: • A copy of the said Unaudited Financial Results along with the Limited Review Report with unmodified opinion issued by M/s S.R. Batliboi & Associates LLP, Chartered Accountants, Statutory Auditors of the Company for the quarter ended June 30, 2026, is enclosed as Annexure I. • Disclosures required under Regulation 52(4) of the SEBI Listing Regulations forming part of the said Financial Results. • The Security Cover Certificate as on June 30, 2026, as per Regulation 54 read with SEBI Circular No SEBI/HO/MIRSD/MIRSD_CRADT/CIR/P/2022/67 dated May 19, 2022, is enclosed as Annexure II. • Statement indicating utilization of issue proceeds and Statement of deviation/ variation in use of proceeds of listed Non-convertible Securities pursuant to Regulation 52(7) and 52(7A) of SEBI Listing Regulations is enclosed as Annexure III. India Shelter Finance Corporation Limited Registered office – 6th Floor, Plot No 15, Institutional Area, Sector 44, Gurgaon, Haryana-122002 CIN: L65922HR1998PLC042782, Phone No +91-124-4131800 E-mail: customer.care@indiashelter.in, Website: www.indiashelter.in The aforesaid financial results shall be published in the newspapers in terms of Regulation 47 of SEBI Listing Regulations and will also be made available on the company’s website at www.indiashelter.in in compliance with Regulation 46(2) of SEBI Listing Regulations. In pursuance of SEBI (Prohibition of Insider Trading) Regulations, 2015 and the Company’s Code of Conduct, the trading window for designated persons and their immediate relatives will open on August 09, 2026. The above information shall also be made available on the website of the company at www.indiashelter.in Kindly take the above information on record. Thanking you, Yours faithfully, For India Shelter Finance Corporation Limited Mukti Chaplot Company Secretary & Compliance Officer M. No.: 38326 India Shelter Finance Corporation Limited Registered office – 6th Floor, Plot No 15, Institutional Area, Sector 44, Gurgaon, Haryana-122002 CIN: L65922HR1998PLC042782, Phone No +91-124-4131800 E-mail: customer.care@indiashelter.in, Website: www.indiashelter.in S.R. BATLIBOI & ASSOCIATES LLP Sec44 tCuorairpam 122003 Chartered Accountants Haryana, India Tel: +91124 681 6000 Independent Auditor's Review Report on the Quarterly Unaudited Financial Results of the Company Pursuant to the Regulation 33 and 52 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended Review Report to The Board of Directors India Shelter Finance Corporation Limited, 6th Floor, Plot No. 15, Sector - 44, Institutional Area, Gurugram, Haryana, India, 122002 Dear Sirs, 1. We have reviewed the accompanying statement of unaudited financial results of India Shelter Finance Corporation Limited (the “Company”) for the quarter ended June 30, 2026 (the “Statement”) attached herewith, being submitted by the Company pursuant to the requirements of Regulation 33 and 52 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended (the “Listing Regulations™). . The Company’s Management is responsible for the preparation of the Statement in accordance with the recognition and measurement principles laid down in Indian Accounting Standard 34, (Ind AS 34) “Interim Financial Reporting” prescribed under Section 133 of the Companies Act, 2013 as amended, read with relevant rules issued thereunder and other accounting principles generally accepted in India and in compliance with Regulation 33 and 52 of th sting Regulations. The Statement has been approved by the Company's Board of Directors. Our responsibility is to express a conclusion on the Statement based on our review. . We conducted our review of the Statement 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. This standard requires that we plan and perform the review to obtain moderate assurance as to whether the Statement is free of material misstatement. A review of interim financial information consists of making inquiries, primarily of persons responsible for financial and accounting matters, and applying analytical and other review procedures. A review is substantially less in scope than an audit conducted in accordance with Standards on Auditing and consequently does not enable us to obtain assurance that we would become aware of all significant matters that might be identified in an audit. Accordingly, we do not express an audit opinion. Based on our review conducted as above nothing has come to our attention that causes us to believe that the accompanying Statement, prepared in accordance with the recognition and measurement principles laid down in the aforesaid Indian Accounting Standards (‘Ind AS') specified under Section 133 of the Companies Act, 2013 as amended, read with relevant rules issued thereunder and other accounting principles generally accepted in India, has not disclosed the information required to be disclosed in terms of the Listing Regulations, including the manner in which it is to be disclosed, or that it contains any material misstatement. For S.R. BATLIBOI & Associates LLP Chartered Accountants £ 2, ICALAjrm registration number: 101049W/E3{05 ‘D/0 per Amit Kabra Partner Membership Number: 094533 UDIN: .60 M6G6EY Place of Slqfia ur%:}.%z‘fl RS 6 2 Date: August 06, 2026 India Shelter Finance Corporation Limited Registered office:- 6th Floor, Plot No 15, Sector 44, Institutional Area, Gurugram-122 002 CIN: L65922HR1998PLC042782 | Website: www. iashelter.in Unaudited statement of profit & loss for the quarter ended 30 June 2026 (Amount in Lakhs) For the quarter ended For the year ended Particulars 30June 2036 | 31 March 2026 | 30)une 2025 | 31 March 2026 Unaudited) TAudited) (Unaudited) TRudited 1 |Revenue from operations (i) |nterest income 35,605.10 33,721.56 28,564.30 1,23,056.27 (i) [Fees and commission income 3,909.45 381122 3,787.16 14,732.00 [Net gain on fair value changes 109.44 88.63 18135 569.49 (iv) [Net gain on derecognition of financial instruments under amortised cost category 3,615.10 3,443.43 3,560.10 14,641.53 [Total revenue from operations 43,239.09 41,064.80 36,092.91 1,52,999.29 [Other income 567 397 9.70 1939 [Totalincome(1+2] 23,2076 41,068.81 36,102.61 153,018.68 [Expenses Finance costs 12,112.47 11,518.85 10,645.52 44,480.24 limpairment on financial instruments 1,340.77 787.72 1,024.37 4,031.98 Employee benefits expenses 865036 7,943.35 6,937.40 29,778.92 (iv) |Depreciation and amortisation 307.67 309.90 27831 1,237.90 {v) |other expenses 2,315.75 2,259.08 1,72091 7,99011 [Total expenses 24,727.02 22,818.90 20,606.51 87,519.15 5_|Profit before tax (3-4) 18,517.74 18,249.91 15,496.10 65,499.53 6 [Tax expense: [ Current tax 3853.61 4,149 [Showing first 8,000 characters — download PDF for full document]