Investor Presentation

CIN: L74899DL1992PLC051462 August 12, 2026 National Stock Exchange of India Limited BSE Limited Exchange Plaza, Corporate Relationship Department C-1, Block-G, Bandra Kurla Complex, Phiroze, Jeejeebhoy Towers Bandra (E), Mumbai - 400051 Dalal Street, Mumbai-400001 NSE Symbol: CSLFINANCE B SE Scrip Code: 530067 Dear Sir / Ma’am, Sub: Investor Presentation Please (cid:976)ind enclosed herewith the Copy of the Investor Presentation of the Company highlighting the performance and recent developments of the Company for the quarter ended June 30, 2026. The Investor Update are also being disseminated on Company's website at www.csl(cid:976)inance.in This is for your kind information and record. Thanking you, Yours Faithfully, For CSL Finance Limited Preeti Gupta (Company Secretary & Compliance Of(cid:976)icer) Reg. off.: 301-302, 8/19, 3rd Floor, W.E.A, Pusa Lane Karol Bagh, New Delhi-110005, Corp off.: 714-717, 7th Floor, Tower – B, World Trade Tower, Sector – 16, Noida,201301, Uttar Pradesh, Ph.: +91 120 4290650/52/53/54/55, Email: info@csl(cid:976)inance.in, Web.: www.csl(cid:976)inance.in Q1FY27 Investor Presentation August 2026 Quarterly Business Business Growth YoY Loan Book Size Update Asset Quality Asset Quality: Stage Analysis P&L Highlights Treasury Update Quarterly Financial Snapshot Operational Updates Lending Partners 5Y Financial Snapshot Business Growth YoY Assets Under Disbursement Collection Management Efficiency ₹1,299 Cr ₹1,505 Cr ₹305 Cr ₹321 Cr 98% Consistent 98% 16% 5% Performance Q1’26 Q1’27 Q1’26 Q1’27 Q1’26 Q1’27 NII PAT AUM Mix (SME Retail: Wholesale) 1% Shift ₹40.3 Cr ₹45.0 Cr ₹21.3 Cr ₹22.1 Cr 31:69 30:70 12% 4% in Favour of Q1’26 Q1’27 Q1’26 Q1’27 Q1’26 Wholesale Q1’27 Loan Book Size Disbursements Collections Loan Book Collection Efficiency (₹ crore) (₹ crore) (₹ crore) (%) 5% 7% 24% -16% 16% 4% YOY Change QOQ Change YOY Change QOQ Change YOY Change QOQ Change 357 75 53 321 337 50 1,472 98 98 98 98 98 305 301 1,385 1,395 282 283 1,309 1,249 Q1FY26 Q2FY26 Q3FY26 Q4FY26 Q1FY27 Q1FY26 Q2FY26 Q3FY26 Q4FY26 Q1FY27 Q1FY26 Q2FY26 Q3FY26 Q4FY26 Q1FY27 Q1FY26 Q2FY26 Q3FY26 Q4FY26 Q1FY27 On-Book AUM Off-Book AUM Note: YOY & QOQ change for Total AUM Asset Quality Gross NPA Net NPA Provision Coverage Ratio Write-offs & Recoveries (%) (%) (%) (₹ crore) 39 BPS -15 BPS 18 BPS -21 BPS YOY Change QOQ Change YOY Change QOQ Change 1.10 0.81 229 1.00 0.75 2.9 0.95 201 0.60 122 123 0.56 0.42 0.51 0.39 1.5 1.3 1.3 0.9 0.9 Q1FY26 Q2FY26 Q3FY26 Q4FY26 Q1FY27 Q1FY26 Q2FY26 Q3FY26 Q4FY26 Q1FY27 Q1FY26 Q2FY26 Q3FY26 Q4FY26 Q1FY27 Q1FY26 Q2FY26 Q3FY26 Q4FY26 Q1FY27 Write-Off Recovery Asset Quality: Stage Analysis Classification of Assets Basis the ECL Computation as Per Ind-AS: (₹ crore) PARTICULARS Q1FY26 Q4FY26 Q1FY27 Gross Stage 3 (GNPA) 7.03 15.27 13.92 % portfolio in Stage 3 0.56% 1.10% 0.95% ECL provision Stage 3 1.76 3.94 5.12 Net Stage 3 5.27 11.33 8.80 ECL Provision % Stage 3 25.00% 25.80% 36.77% Gross Stage 1 & 2 1,241.15 1,377.23 1,453.83 % portfolio in Stage 1 & 2 99.44% 98.90% 99.05% ECL provision Stage 1 & 2 12.77 14.62 12.03 Net Stage 1 & 2 1,228.38 1,362.61 1,441.79 ECL provision % Stage 1 & 2 1.03% 1.06% 0.83% Total Assets 1,248.18 1,392.50 1,467.75 % portfolio 100% 100% 100% ECL Provision 14.53 18.56 17.15 Net Stage 1,233.65 1,373.94 1,450.60 TOTAL ECL Provision % 1.16% 1.33% 1.17% Provision Coverage Ratio 201.40% 121.57% 123.20% NET NPA (Only Stage 3 Provision) 0.42% 0.81% 0.60% Note – Change in ECL Provisioning policy in line with the changes suggested by RBI. P&L Highlights Net Interest Income Total Income Profit After Tax Yields (₹ crore) (₹ crore) (₹ crore) (%) 12% -1% 18% 2% 4% 14% YOY Change QOQ Change YOY Change QOQ Change YOY Change QOQ Change 18.7 18.2 18.2 18.3 18.2 45.5 45.0 69.2 70.3 40.3 40.9 41.4 63.8 64.4 24.5 59.6 22.1 16.5 16.5 16.5 16.5 16.6 21.3 20.9 19.4 Q1FY26 Q2FY26 Q3FY26 Q4FY26 Q1FY27 Q1FY26 Q2FY26 Q3FY26 Q4FY26 Q1FY27 Q1FY26 Q2FY26 Q3FY26 Q4FY26 Q1FY27 Q1FY26 Q2FY26 Q3FY26 Q4FY26 Q1FY27 Wholesale SME Retail Note: Net Interest Income (NII) = Interest Income + Note: Yields calculated on weighted-average of outstanding Fees & Commission Income – Finance Costs amounts as of quarter end. Treasury Update The Company has sufficient Credit Rating for the liquidity of ₹89.5 crore as on Company has been Leverage Liquidity 30th June 2026, beside this reaffirmed as A- | Stable (Ratio) (₹ crore) Company has undrawn from Acuite Ratings & NCD facility of ₹90.0 crore Research as on and has raised ₹50.0 crore 31st March, 2026. from existing lender. 1.50 2 The Company 4 The Leverage Ratio is at a 1.38 1.39 1.39 1.33 90.0 has positive comfortable 1.39x as on ALM across all 30th June 2026 with total 30.0 the buckets. outstanding borrowings 35.0 of ₹ 884.07 crore. 10.0 97.8 111.5 135.2 110.4 89.5 Q1FY26 Q2FY26 Q3FY26 Q4FY26 Q1FY27 Q1FY26 Q2FY26 Q3FY26 Q4FY26 Q1FY27 Undrawn Credit Facilities Cash & Equivalents and Unutilised CC Limit Quarterly Financial Snapshot (₹ crore) PARTICULARS Q1FY26 Q4FY26 Q1FY27 Disbursements 304.90 300.51 320.80 Revenue 59.59 69.17 70.35 Interest Income 55.97 65.35 65.87 PBT 27.57 30.18 29.70 PAT 21.32 19.42 22.15 Bad debts written off 1.50 2.52 2.87 Bad debts recovered 0.94 0.53 1.28 Loans and Advances (before ECL provision) 1,248.18 1,392.50 1,467.75 Net Worth 563.07 614.73 636.70 Total Liabilities 756.55 866.02 900.87 Borrowings 746.74 854.17 884.07 Gross NPA (%) 0.56% 1.10% 0.95% Net NPA (%) 0.42% 0.81% 0.60% Debt to Equity Ratio 1.33 1.39 1.39 CAR 46.04% 43.28% 42.90% ROA 6.65%* 5.19% 5.86%* ROE 15.14%* 12.87% 13.82%* Book Value per Share 247.15 269.81 279.47 *Annualized Figure Operational Updates Loan Book Net Interest Income & Profitability Branch Footprint • AUM stood at ₹1,505 crore, up 16% YoY • The broader SME lending space • Net Interest Income stood at ₹45.0 and 4% QoQ. On-book AUM reached remains slow. Tightened credit • We are closing non-performing branches crore in Q1FY27, up 12% YoY and down ₹1,472 crore, up 18% YoY and 5% QoQ. policy and additional checks have in certain geographies, and reshuffling or 1% QoQ. also kept disbursements muted. relocating others where needed, to • AUM growth in recent quarters has • PAT for the quarter stood at ₹22.1 improve operational efficiency. Net new been led by the Wholesale vertical. • We hold a cautiously optimistic crore, up 4% YoY and 14% QoQ. branch additions have been muted to SME disbursements remained slow, view on SME Retail, while the that extent. • As a result, ROA improved to 5.86%* reflecting a tough operating Wholesale segment remains robust and ROE to 13.82%*, from 5.19% and environment and some internal and is expected to keep growing. 12.87% respectively in Q4FY26. productivity challenges. Update on ESOP Policy 2025 • Cumulative disbursements stood at Provisioning & Write-offs ₹321 crore, up 5% YoY and 7% QoQ. Lending Partners • 100% of the CSL Employee Stock Option Collections stood at ₹283 crore, up • Gross NPA at 0.95%, down 15 bps Plan 2025 pool remains ungranted, as 24% YoY, and down 16% QoQ against • We received repeat sanctions from QoQ and up 39 bps YoY. grants under the plan are linked to an elevated Q4FY26 base of ₹337 existing lenders during the period, performance milestones of the Company. crore. • Net NPA at 0.60%, down 21 bps QoQ reflecting their confidence in CSL's asset Consequently, there has been limited and up 18 bps YoY. quality and operational framework. • Collection efficiency held at 98%, equity dilution on this account. The unchanged across the last five • Provision Coverage Ratio stood • Against the recent NCD issue, ₹60 crore ungranted pool remains available as a quarters. comfortable at 123.20%. has been drawn to date, with a further future incentive for the CSL team. ₹90 crore available. The issue diversifies • Joint-lending structures with select • Write-offs of ₹2.87 crore and our funding pool and improves access to industry partners continue to gain recoveries of ₹1.28 crore during the debt ca [Showing first 8,000 characters — download PDF for full document]