Approved the Unaudited Financial result for Quarter ended June''26 and Limited Review Report are submitted herewith in compliance of Regulation 33 of SEBI Listing Regulation.

No.1, Bharathi Street, g West Mambalam, Chennai- 600 033. Tamilnadu RSII dssociates Mob i le No. r 9840254834, 98400 21728 t 987'17 1 391 4, Phone: 044-42035545, E-mall: rsmassociateschennai gmail.com CHARTERED ACCOUNTANTS 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 financiat results of M/s.Challani Capital Limited (Formerly known as Indo Asia Finance Limited) No.15, New Giri Road, T.Nagar, Chennai - 6000L7, for the Quarter ended 3Oth June 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. We conducted our review in accordance with the Standard on Review Engagement (SRE) 24OO, 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 are 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 than 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, 2OI5, for debt securities including the manner in which it is to be disclosed, or that it contains any material misstatement. Date: 10tt August2026 For BSM & ASSOCIATE$ Place: Chennai C }".! ARTERED ACCOUNTANTS FIRM REGN. No:002813$ [( fl^'*-/L RENUKA BAMEST,I Partner M.No. 2O5295 Head Office: No. B-104,4th Floor, Sector 8, Dwaraka, New Delhi -11OOTl. Ph (O): 011-45'06 2895, Mobite: OgAZt7 1 397 + 935 42Q97 09, E-majt ; $m n ew d elll,i @ g mail, c om NOI 6 ci I l o\ l r c o +r 4 rc o+ r , I? € 6r{ @ 6r d @ @r e 6\ @r d @ o .! .! q n s9\ I qt co c \tc l+ r an r o6 N r ec ,l t r s r a +r 6 qr O j O O trt N N f\ a 6 cl- a r C N fr+ r . €? nb r R ( or i r n s 9 o q 5 rz D4 5 R N1U a -At- N 6 r9 cC + ic.+ +r 9 @ 6 Ni @q R qj n @ o e O ;Er' t5ts! i .G !z6H eo E^ r a tF99 Nr € t \t *JE, eE r oo l cl j I +coi Nd r r r r C; aYa\ AZ Au .i< HTtqi;j ?E1e 5 +- r =zeE U<-- 9!g o Ni r ci + +i+r O r r r o r o O =;q5 Jaa.rir, Ho2F Eiz Q ,a: 6g VZHATzVt 6 nz&, e''1, > 6- iJ 4fr i.= n frzae AAJ x (JM>>-r:< t ,i, H iF l' E^E)n z s. ?! '? f tt 3 L tAt H elr roc a z.a Ex I g ,#E El ! i HA H ir r{ r 55 .'g ;E -6:1 ,i /, : H : P !; g Ix 3 o 0 5 g;E :Ss 3 : Eo ! c E. E .! F= I t 41. nig ' Hi 6 ;spE tU = 4 Ek o G ,9 iard sth-., A6 sv E> hF db .E! i -Cil fE@ gts'=' E ? ; d 0 C + ^T tJ Z O !Y6 oE .- . N. = l+ ": € g € g T i;.E i a t aY R:,1 E,e irg E -; E 't ) I l uIi ,"E o Eo C ! . o4 E d Fa d, ii Ec HI E9 !E 6 xi- l? L t.Z r Ei) . . i€;: iEd t 9 i-? 9 Hr, .nr 3 .-- ttu -9 , t9 C{* E d c 9d * AE t ! : JHda o I 0r FU a U \s 3 { E.o ' ?:t'd ti TJa E..o \3 EY i !. i; f X6c ; EE .jo e = E f d, E qg 2 C:a 3 ? EE ; E #;E- IE fEE f; E; H Td F 8'* EJ: !{ : iS:5 i i J* + 8. r J? t E Er l aa ;{ F A z, Jj z J F Uf. rl iC U c € c o 6l i Ng =..1 c ,.1 ze= z G -3.Jr e C - t333u.egBeA a-*Ur 5i- U- a (J tn lc! € CHALTJ.NI CAPITAL LIMITED (FORMERLY KNOWN AS INDO ASIA FINANCE LIMITED) NO. 15, NE\v GIRI ROAD, T. NAGAR, CE{ENNAI- 600 017 UNAUDITED FINANCIAL RESULTS FOR THE QUARTER ENDED 3OTH JLTNE 2026 Rs. In Lakhs DrdrcMcut ul dllG Liarrl[rles ^ssels As at As at As at As at As at 30-06-2026 31.43.2$26 3L1:2.2025 30-09.2025 31.03.2025 S1.No (Unaudited (Audited) (Unaudited) (Unaudited) {Audited) ASSETS (1) Financial Assets (") Cash & Cash equivalents 214.17 171.63 35.59 171.63 91.68 o) Bank Balaice other than (a) above (.) Derivative Financial Instruments (d) Receivables (i) Other Receivables G) Loans 583.79 534.19 661.03 534.19 565.55 (0 Iflvestments J.I'J 3.O3 3.03 3.03 3.03 (s) Other Finaricial Assets 4.18 4.18 77.44 4.18 4.78 a) Non-financial Assets (^) Cutrent Tax Assets (l'{et) 1.29.86 143.83 1,43.22 143.83 138.17 o) Deffered Tax Assets (I'det) 42.61 42.61 42.61 42.61, 42.61 G) Investment Poperty 19.57 19.57 69.47 19.57 19.57 (d) Property Plant and Equipments 10.90 10.90 11.00 10.90 11.30 G) Other Intangible Assets (0 Other non-financial Assets 19.03 35.11 10.00 10.00 10.00 Total Assets LA27.t6 96s.06 987.41 939.95 885.10 LIABILITIESAND EQUITY LIABILITY (1) Fiaancial Liabilities (a) Derivative Financial Instruments &) Payables (I) Trade Payables (i) Total outstanding dues of Micro and Small Enterprises (ii) Total outstanding dues of creditors other than Micro arid Small Enterprises (II) Other Payables (i) Total outstardiflg dues of Micro and Small Enterprises (ii) Total outstaflding dues o? creditors other than Micro and Small Enterprises 1.58 3.25 2.74 0.90 (.) Debt Securities (d) Borrowings Other than Debt Securities 44.02 42.37 G) Deposits rfl Subordinated liabilities (s) Other Financial Iiabilities 2.59 1.71 1.51 7.77 2.68 (2) Non Financial Liabilities (^) Other non-finafl cial Liabilities 130.36 133.64 130.51 133.64 130.49 (b) Provision 0 EQUITY (^) Equity Share Capital 1,500.00 1,500.00 1,500.00 1,500.00 1,500.00 (b) Other Equity -65',1.40 613.03 641,.92 673.03 147.97 'irital Liabiiitv 1,021;16 965.06 \a35.67 965.06 886.10 The company has adopted Indian Accormting Standards (Iad AS) notified under Sec.133 of the Companies Act- 2013 (the Act) read with the companies (Indian Accourting Standards) Rules,2015 from 01st, April, 2018 and the effective date of such transitim is 01st April,2017. Such transition ha.s been cmied out from the erstwhile Accourting Staldards notified rmder the Act, read with relevant rules issued there under and guidelines issued by the Reserve Bank of India (RBI) (Collectively referred to as 'the Previous GAAP). 'fhe figures hawe been presented in accotdance with the format prescribed for financial statements for a Non- tsanking finance company OJBFC) whose financial statements ate dtavn up in compliance of the Companies (Indian Accounting Standatds) Rule, 2015, in Division III of notificatian No. GSR 1022 @) dated 11th ,October 2018, issued by the Minisury of Coryotate Affairs, Govemment of India- 2 'I'he above results have been reviewed by the Audit Committee ard approved by the Board of Directors at their respective meetings held on 3 The Company is primady eagaged in &e business of financing.The Company has identified two reportable segrneflts viz:(a) Financing Activities, and (tr) Supply Chain and Trade Facilitation Services. The operating segements have been identified haviag regard to the nature ofactivities, risk and retum characterisncs, organizational strucfi.re and ifltemal manSpment reporting systems in accotdancen with Ind AS 108- Operating Segynent Reporting. 4 Other incomc lncludes rccoverv of bad debts prcviously written off. out a limited review of the financial results for the quartet ended March 2026 6 The figure ofthe previous quarterlperiod have bcen repgouped/rearangpd wherever necessary to confirm to the curr€nt period presentation. For and on behalf of the lloard for CHALI-ANI CAPITA.L PADAMJ CHALI-ANI 0{ANAGTNG DTRT,CIOR) (DrN. NO. 00052216) Place: Chennai Date ; 10.08.2026 CASH FLOW FORTHE ENDF.D 2&26 In Lakl PERIOD ENDEI PER,IOD ENDED PARTICULARS 3A.{5.2026 31.03.2026 3L03.2025 I CASH FLOIT FROM OPERATING ACTNTITY a. Net profit before tax & Exuaordinary item 1'7 74.95 185.78 b. Adiustment for non-cash & non-operating items Add : Non-opemting & Noo-Cash Expenses Depreciation debited to P&L A/c L'. 1 0.40 0.40 Ptofit on sale of Fixed Assets Interest of Fixed Deposits Exeptional items Provisi [Showing first 8,000 characters — download PDF for full document]