Please find enclosed the Annual Report for the FY 2-25-2026 along with the Notice of the 38th Annual General Meeting of the Company

niyogin August 27, 2026 BSE Limited Phiroze Jeejeebhoy Towers Dalal Street, Fort Mumbai - 400001 BSE Scrip Code: 538772 & 977641 Subject: Notice of 38th Annual General Meeting and Annual Report of the Company for the FY 2025-26 Dear Sir/Ma’am, We hereby inform that the 38th Annual General Meeting (“AGM”) of the members of Niyogin Fintech Limited (“Company”) will be held on Wednesday, September 23, 2026 at 4:30 p.m. IST through Video Conferencing (“VC”) mode, in compliance with the provisions of the Companies Act, 2013, Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations, 2015 read with General circular no. 03/2025 dated September 22, 2025 issued by the Ministry of Corporate Affairs (MCA) and the Circulars issued from time to time by Securities and Exchange Board of India to transact the businesses set forth in the Notice of the AGM. Pursuant to Regulation 34(1) and 53(1) of SEBI Listing Regulations, we submit herewith a copy of the Annual Report FY 2025-26 of the Company alongwith Notice of the AGM. Electronic copies of Annual Report and AGM Notice have been dispatched today to all the shareholders and debenture holders whose e-mail addresses have been registered with the Company or Depository Participant(s) (DPs) or Registrar and Transfer Agent (RTA) as applicable, for communication purposes. Further, a letter providing the weblinks for accessing the Annual Report and the AGM Notice is being sent to those Members who have not registered their e-mail addresses. The Annual Report and the Notice of the AGM are also uploaded on the website of the Company, www.niyogin.com and on the website of NSDL, www.evoting.nsdl.com. The Company has engaged National Securities Depository Limited (“NSDL”) for providing e-voting services and VC facility for this AGM. Details for e-voting are as follows: Cut-off date for determining eligibility for the remote Wednesday, September 16, 2026 e-voting & e-voting at the AGM E-voting start date and time Saturday, September 19, 2026 at 9:00 a.m. IST E-voting end date and time Tuesday, September 22, 2026 at 5:00 p.m. IST Members may refer the Notice of the AGM for detailed instructions on e-voting (remote e-voting and e-voting at the AGM) and participation in the AGM through VC. Niyogin Fintech Limited (CIN L65910TN1988PLC131102) Regd. office: M.I.G 944, Ground Floor, TNHB Colony, 1st Main road, Velachery, Chennai, Tamil Nadu – 600042 Corporate office: Neelkanth Corporate IT Park, 311/312, 3rd Floor, Kirol Road, Vidyavihar (w), Mumbai – 400086 Chennai Tel: 044 47210437 | Mumbai Tel: 022 62514646 | email: customersupport@niyogin.in | Website: www.niyogin.com niyogin We request you to kindly take the above information on your records. Thanking You, Yours faithfully, For Niyogin Fintech Limited Neha Daruka Company Secretary Encl: as above Niyogin Fintech Limited (CIN L65910TN1988PLC131102) Regd. office: M.I.G 944, Ground Floor, TNHB Colony, 1st Main road, Velachery, Chennai, Tamil Nadu – 600042 Corporate office: Neelkanth Corporate IT Park, 311/312, 3rd Floor, Kirol Road, Vidyavihar (w), Mumbai – 400086 Chennai Tel: 044 47210437 | Mumbai Tel: 022 62514646 | email: customersupport@niyogin.in | Website: www.niyogin.com Niyogin Fintech Limited Annual Report 2025-26 From Promise to Proof From Promise The inflection was not the product of one good quarter The landmark composite scheme of arrangement moved or one favourable event; it was earned across the year, decisively toward completion. With the no-objection from with every quarter profitable at the operating level and SEBI, the approval of the Reserve Bank of India and BSE both business engines contributing positively. iServeU clearance all secured during the year, the Company has completed its decisive pivot from pass-through revenues now approached the NCLT for final approval. The outcome to Proof to high-margin SaaS and technology services, sustaining ahead is unchanged and now within sight: two focused, its longest run of operational profitability yet and building independently listed entities, a tech-enabled NBFC in a multi-year order book that gives the business genuine Niyogin Finserv and a payments infrastructure platform in momentum and revenue visibility. The lending business iServeU, each free to pursue capital, talent and strategy scaled while returning to profitability, its partnership suited to its own trajectory. Alongside this, the Board has network now sourcing majority of the book and its constituted a dedicated Strategic Review Committee FY26 stands as the year Niyogin converted intent embedded, daily-instalment lending model aligning to evaluate all strategic opportunities available to the into evidence. A year ago, the Company set out a repayments with the rhythm of borrowers’ cash flows. Company, and appropriate disclosures will be made as and clear promise: two focused business entities, a leaner What was once a promising architecture is now a proven when material developments arise. operating model. cost structure and a path to profitable growth. Under The balance sheet kept pace with the ambition. The the banner “From Promise to Proof,” this year’s Company meaningfully diversified its funding base report records the delivery of that promise, Niyogin’s during the year, including its maiden issuances of listed non-convertible debentures, while keeping leverage ratio first full year of consolidated profitability, achieved conservative. Funding access broadened with each passing even as the Company carried its most significant quarter, evidence of growing lender confidence in the model corporate transformation to its final stage. and of a platform maturing into institutional strength. Proof becomes the foundation for what comes next. With the financial services industry entering a period of profound change led by artificial intelligence and tokenisation, the Board has initiated a comprehensive strategic review from a position of strength, evaluating alternatives to accelerate Inside this report growth and enhance shareholder value. Niyogin enters FY27 with clear guidance for both businesses, a demonstrated culture of promising realistically and delivering consistently, and a proven operating model ready to compound. Strategic Review About Niyogin 02 Journey & Evolution 04 Letter to Shareholder 06 Q&A with MD & CEO 08 Key Performance Indicators 14 Board of Directors & Management Team 16 Management Discussion and Analysis 20 Statutory Reports Directors’ Report 43 Report on Corporate Governance 64 Financial Statements Standalone Financial Statements 87 Consolidated Financial Statements 162 Notice 231 The annual report is also available online 2 Niyogin Fintech Limited | Annual Report 2025-26 Strategic Review Statutory Reports Financial Statements 3 About Niyogin Built for the Underserved, Resulting Corporate Structure Powered by Technology Niyogin Finserv* iServeU NFL Promoters Public^ Promoter Group Shareholders Niyogin Fintech is a technology-led financial services company built to serve the (iServeU Promoters) of NFL** segments that conventional finance reaches last: small businesses, MSMEs and rural communities across India. Listed on the BSE, the Company operates through two complementary engines, a tech-enabled NBFC that delivers credit through partnerships, 39% 61% 49% 51% and iServeU, its payments technology and infrastructure platform, together spanning lending, payments, wealth and software-led financial services. The name “Niyogin” comes from the Sanskrit word for Defining Transformation: Composite ‘empowerment’, and it remains an accurate description Niyogin Finserv* Scheme in its Final Stage of of the Company’s purpose. Niyogin exists to remove the (NBFC/other business) everyday frictions that small enterprises face in accessing Implementation finance, by pairing digital platforms with the trust and This year marks the culmination phase of the most l l reach of an extensive partner network. A deli [Showing first 8,000 characters — download PDF for full document]