Investor Presentation for Q1 FY 2026-27.

_Registered Office: 502-503, SAKAR III, OPP. OLD HIGH COURT, OFF ASHRAM ROAD, AHMEDABAD-380014, GUJARAT, INDIA PH.: +91-79-40507000, 27541989 E-mail: finance@armanindia.com CIN: L55910GJ1992PLC018623 August 13, 2026 To, To, BSE Limited National Stock Exchange of India Limited P. J. Tower, “Exchange Plaza” C-1, Block G, Dalal Street, Bandra Kurla Complex, Mumbai–400001 Bandra, Mumbai- 400051 Script Code: 531179 Symbol: ARMANFIN ISIN: INE109C01017 Series: EQ Dear Sir, SUBJECT: PRESENTATION ON FINANCIAL PERFORMANCE: Q1: FY 2026-27. Pursuant to Regulation 30 of SEBI (Listing Obligations & Disclosure Requirements) Regulations, 2015, we are enclosing a presentation on standalone / consolidated financial results for the quarter ended on June 30, 2026. Kindly take it on your record. Thanking you, Yours faithfully, For, Arman Financial Services Limited Uttam Patel Company Secretary & Chief Compliance Officer Arman Financial Services Limited Q1FY27 Investor Presentation Safe Harbor This presentation and the accompanying slides (the “Presentation”), which have been prepared by Arman Financial Services Ltd. (the “Company”), have been prepared 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 whatsoever. No offering of securities of the Company will be made except by means of a statutory offering document #E3D 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. This presentation contains certain forward-looking statements concerning the Company’s future business prospects and business profitability, which are subject to a number of risks and uncertainties and the actual results could materially differ from those in such forward-looking statements. The risks and uncertainties relating to these statements include, but are not limited to, risks and uncertainties regarding fluctuations in earnings, our ability to manage growth, competition (both domestic and international), economic growth in India and abroad, ability to attract and retain highly skilled professionals, time and cost over runs on contracts, our ability to manage our international operations, government policies and actions regulations, interest and other fiscal costs generally prevailing in the economy. The Company does not undertake to make any announcement in case any of these forward- looking statements become materially incorrect in future or update any forward-looking statements made from time to time by or on behalf of the Company. Business Update Efficient Liability Management About the Company Financial Performance Product Offerings Q1FY27 Performance Highlights Assets Under Active Customer Disbursement Collection Efficiency Management Base INR 2,925 Crore INR 686 Crore Approximately 96.6% 6.3 Lakhs For Q1FY27 #E3D (35.7% Y-o-Y) (76.1% Y-o-Y) Financial Strength Asset Quality Capital Position & Returns INR 202 Crore % Total Income GNPA 2.76% ROAA 6.39% (33.7% Y-o-Y) Profit Before Tax INR 57 Crore NNPA 0.84% ROE 18.90% INR 19 Crore Provisions & Shareholder’s INR 979 Crore Profit After Tax INR 45 Crore Write offs C INu Rm 7u 2la Cti rv oe r e P ar so v oi nsi o 3n 0s th Js ut no eo d 2 02a 6t Equity CRAR: (covering 2.5% of the consolidated Arman (Standalone): 33.57%; AUM, 2.9% on book) Namra : 38.83% All numbers are on consolidated basis #ROAA - Return on Average AUM; ROE - Return on Average Equity Figures may not add up due to rounding off 4 Business Update Efficient Liability Management About the Company Financial Performance Product Offerings About Arman Financial Services About the Company Efficient Liability Management A diversified NBFC focusing on large under-served rural & semi- • Consistent rating upgrades backed by strong financial & operating performance urban retail markets ➢ Namra & Arman credit rating reaffirmed to A- (Stable Outlook) by ACUITE in Apr-26 #E3D Founded in 1992 by Mr. Jayendra Patel in Ahmedabad ➢ Reaffirmed to A- (Negative Outlook) by CARE Ratings for Arman and Namra ➢ MFI-1 (MFI One) rating has been awarded to Namra Finance Limited, the wholly owned subsidiary Listed on BSE in 1995 and on NSE in 2016 offering microfinance loans • Track record of consistent profitability- Never reported an annual loss Strong Management Team having a combined experience of 100+ years in the Lending Business • Completely in-house operations with bottoms up driven credit appraisal models and rigorous collections practices Strong Historical Financial Performance Presence in Attractive Retail Lending Segments High-Growth Trajectory (FY16-26 CAGR): Microfinance (JLG) ~32% ~33% ~25% 19.6% Individual Business Loans 32.9% 3.2% AUM Net Interest Income Profit After Tax MSME Loans 6.4% 2-Wheeler loans 3.1% Consolidated debt to equity ratio as on 30th June 2026 of 1.8x – 41.1% Loan Against Property 0.1% Sufficient Capital to drive growth going forward# Solar Loans 556 188 11 ~6.3 Lakh 50+ Positive ALM 49+ Branches Districts States Live Customers Two-Wheeler dealerships Comfortable Liquidity Diversified Borrowing Profile & Position Relationship with Banks & FIs ^Company’s wholly owned subsidiary ‘Namra Finance Limited’ offers microfinance loans 6 #After adjusting overdrafts (OD) from banks having 100% security against fixed deposits amounts to INR 164 Crore. Figures may not add up due to rounding off Journey So Far • Upgraded to A- (Stable) from BBB+ • AUM crossed INR 1,000 by CARE Ratings for Arman and • Expanded to Crore Namra in Mar-24 Maharashtra, MP, • Raised ~INR 115 Crore • Namra & Arman upgraded to A UP & Uttarakhand through allotment of CCDs (Stable) by Acuite Ratings in Aug- • Listing on NSE • Launched MSME and OCRPs on preferential 24 • Started Pilot of Loans business basis • Crossed INR 2,500 Crore AUM Solar Loans across #E3D • Listing on BSE – Issue • Crosses 100 • Commenced operations in mark Gujarat FDC states of Haryana and subscribed 22x branches across 5 • Entered new states of Telangana, • AUM crossed INR Bihar • Launched 2W Loans states & 3 products Jharkhand and Karnataka 2,700 Crore 1992 1 19 99 95 8- 2 20 01 10 3- 2 20 01 14 7- 2 20 01 28 0- 2 20 02 21 2- 2023 2024 2025 2026 • Company • Launched microfinance • Namra Finance received • LAP Product launch Incorporated business • Raised PE funding from CARE Ratings' highest across key states of Elevation Capital MFI-1 grading Gujarat, MP and • S dt isa cr ote ud n tb inill g & • R Ina ci ose fid n PE funding from (erstwhile SAIF Partners) • Doubled the AUM to INR Telangana • Disbursementcrosses 2,000 Crore in 18 months Machine leasing • Demerged MFI INR 750 Crore operations into “Namra • Raised ~INR 230 Crore Finance” • 100% Cashless through QIP disbursements • Disbursementcrosses • Expanded into Rajasthan • INR 100 Crore Geographical Presence Geographical AUM Mix (Consolidated) Number of Q1FY27 Q1FY26 Branches Microfinance 424 391 12.3% #E3D 15.5% 9.6% 4.9% MSME 128 97 FDC 5 11 2W & Rural 2W 4 4 2.7% 14.4% 107 Total 556 492 60 21.3% 2.5% 2.2% 1.6% 100 88 26.9% 0.6% 27 Gujarat Uttar Pradesh Madhya Pradesh Bihar Rajasthan Maharashtra Telangana Jharkhand Karnataka Haryana Uttarakhand Number of Branches 556 ~6.3 Lakh 4,850+ 3,900+ Branches Active Customers No of Employees No of Loan Officers Note: Map not to scale. All data, information, and maps are provided "as is" without warrant [Showing first 8,000 characters — download PDF for full document]