NIFCO Earning Presentation Q1 FY 2026-27

Date: August 12, 2026 Department of Corporate Services, BSE Limited Phiroze Jeejeebhoy Towers, Dalal Street, Mumbai -400001 Scrip Code: 544296 ISIN: INE0DQN01013 Respected Sir/Ma’am(s), Subject: NIFCO Earning Presentation Q1 FY 2026-27 Please find enclosed herewith a NIFCO Earning Presentation Q1 FY 2026-27 pertaining to the un-audited financial results of the Company for the quarter ended June 30, 2026 (Q1 FY 2026-27). The intimation along with the relevant documents will also be made available on the Company's website at https://nisusfin.com/investor-relations/investor-resources. For Nisus Finance Services Co Limited Amit Goenka Chairman & Managing Director DIN: 02778565 Encl.: As Above Nisus Finance Services Co Limited Earnings Presentation Q1 FY26-27 Disclaimer This presentation and the accompanying slides (the “Presentation”), which have been prepared by Nisus Finance Services Co Limited (“NISUS”, The Company) solely for information purposes and do not constitute any offer, recommendation or invitation to purchase or subscribe for any securities, and shall not form the basis or be relied on in connection with any contract or binding commitment what so ever. Forward-looking scenarios presented herein represent management's internal planning framework under named assumptions and do not constitute financial guidance or profit forecasts under SEBI Listing Regulations. No offering of securities of the Company will be made except by means of a statutory offering document containing detailed information about the Company. This Presentation has been prepared by the Company based on information and data which the Company considers reliable, but the Company makes no representation or warranty, express or implied, whatsoever, and no reliance shall be placed on, the truth, accuracy, completeness, fairness and reasonableness of the contents of this Presentation. This Presentation may not be all inclusive and may not contain all of the information that you may consider material. Any liability in respect of the contents of, or any omission from, this Presentation is expressly excluded. and unknown risks, uncertainties and assumptions that are difficult to predict. Certain matters discussed in this Presentation may contain statements regarding the Company’s market opportunity and business prospects that are individually and collectively forward-looking statements. Such forward-looking statements are not guarantee of future performance and are subject to known and unknown risks, uncertainties and assumptions that are difficult to predict. These risks and uncertainties include, but are not limited to, the performance of the Indian economy and of the economies of various international markets, the performance of the industry in India and world-wide, competition, the company’s ability to successfully implement its strategy, the Company’s future levels of growth and expansion, technological implementation, changes and advancements, changes in revenue, income or cash flows, the Company’s market preferences and its exposure to market risks, as well as other risks. The Company’s actual results, levels of activity, performance or achievements could differ materially and adversely from results expressed in or implied by this Presentation. The Company assumes no obligation to update any forward-looking information contained in this Presentation. Any forward-looking statements and projections made by third parties included in this Presentation are not adopted by the Company and the Company is not responsible for such third-party statements and projections. Corporate Presentation 2 Q1 FY27 updates & Outlook Assessed the Risk. Managed the Crisis. Preserved What Matters. Q1 FY27: Resilient Foundations. West Asia Headwinds. Q2 Inflection Ahead. NISUS Core Business* NCCCL Fund Platform India Platform • Revenue: ₹27.6 Cr • Revenue growth: +14% YoY •SEBI approval received for NiYAM • India business maintained momentum, • EBITDA margin: 10.5% (+100 bps YoY) •Strong domestic and global investor response for offsetting UAE slowdown in Q1 • New orders: ₹1,089 Cr (Lodha, Wellspun, NiYAM • 17.1 % QoQ EBITDA improvement Mahindra) •Investments from NiYAM to start from Q3 • Headcount: 46 → 57 (UAE expansion on • 3.7x PAT growth YoY (consolidated) onwards in phased manner plan) •SM REIT set to launch in H2 FY27 • UAE new investments deferred to Q2 due to UAE Platform West Asia crisis •On track to record its first exit by Q3 with over 30% IRR • Multi-engine revenue architecture has insulated the business from regional volatility — India transaction advisory growth absorbing the West Asia-driven shortfall across the past two quarters. • Three independent growth levers are now simultaneously active: UAE deal pipeline recovery post-ceasefire, NCCCL order book execution accelerating, and India business at structural highs — positioning Nisus for its strongest performance going forward. • Nisus Core Business has compounded revenue at ~100% CAGR over four years — a direct consequence of occupying the structural white space between institutionalizing real estate market across geographies and increased investor appetite for AIFs. Corporate Presentation 4 Q1 FY27: Industry Overview West Asia Conflict India — NiYAM — Risk Contained Structural Growth Engine Entering at Peak Timing • $8.5 Bn - India institutional • $60.5 Bn - FCNR(B) • 28% drop in transaction volume in RE investment — all-time deposits mobilized in <60 Apr – June 26. high, +29% YoY days post RBI swap facility. • The residential pipeline for 2026 is • Domestic capital now 57% of • AIF market: ₹15+ lakh crore set to rise despite prevailing project all institutional RE flows — a in commitments; RE being delays structural first the largest recipient. • Early Signs of Recovery with uptick • Private credit deployed $12.4 • NiYAM’s GIFT City feeder in transactions data in July. Bn in CY2025; RE = 40% of converts NRI appetite all transactions directly into real estate AIF exposure Corporate Presentation Q1 FY27: Financial Snapshot NISUS Core Business* NISUS Consolidated Total Revenue EBITDA Total Revenue EBITDA ₹ 27.6 Cr 0.7% QoQ ₹ 16.9 Cr 17.1% QoQ ₹ 186.5 Cr ₹ 31.6 Cr PAT PAT Margin PAT PAT Margin ₹ 10.0 Cr 36.7 % ₹ 12.37 Cr 7.1 % 8.6% QoQ Q1 FY27 HIGHLIGHTS • Nisus core business revenue impact is due to UAE slowdown in Q1, however, with economy showing signs of revival and India growing exponentially, the business is poised to maintain its growth momentum. • The core business continue to maintain over 60% EBITDA margins ; marginal decline in PAT margins is on account of tax impact. • On YoY basis, the PAT margin decline is due to a) Increase in team size , b) Acquisition debt , and c) new fund setup • At Consolidated basis, NCCCL business also improved its revenue and PAT by 14% y-o-y and 370% y-o-y respectively Corporate Presentation 6 NCCCL* - Acceleration since Acquisition Runwal Residence Lodha - Alibaug Cowtown Alibaugh, Maharashtra Mumbai, Maharashtra 7.26Lakh Sq ft G+34 floor Residential Tower Civil and Structural Work 1420 Cr+ Welspun Terminus group- JNPT Navi Mumbai, Maharashtra New orders Hyderabad, Telangana 1053 Grade A Industrial Warehouse 18.15 lacs (52% of total • 3.06 Lakh Sq ft Construction of 84 sq. ft. order book) Villa at Mansanpally, Hyderabad • 3.70 Lakh Sq ft 4 Basement + 20 Floor Residential Tower at Hyderabad Banglore Lodha Acme Hills Mumbai, Maharashtra Core & Shell 17 lac sq. ft. Turnkey SRA project 14.81 lac Sq. ft. Corporate Presentation Q1 Addition stands at INR 1089 Cr. * NCCCL (New Consolidated Construction Company Ltd) is a 80 year old India’s leading construction & EPC company acquired by Nisus Projects LLP (a subsidiary company) on 21st August 2025. (54% stake as on 31/03/2026) FY27 Scenarios: Two Paths Forward — Wealth Preservation in Both Parameters STABILIZATION CASE RECOVERY CASE West Asia Conflict Stabilizes Q2 FY27 · Gulf shipping normalizes by H1FY27 De-escalates Q1 FY27 · Hormuz passage s [Showing first 8,000 characters — download PDF for full document]