IIFL Finance Limited

rs,

April 26, 2023 The Manager, Listing Department, BSE Limited, Phiroze Jeejeebhoy Towers, Dalal Street, Mumbai 400 001. BSE Scrip Code: 532636 The Manager, Listing Department, The Nati

₹1608

8 10 – 16 18 – 33 35 – 44 46 – 59 60 2 FY23 Results Snapshot (Consolidated) FY23 net profit ₹1608 Cr - up 35% yoy; RoE at 19.9% (₹ Cr) FY23 FY22 YoY% Q4FY23 Q4FY22 YoY % Loan AUM 64,638 51,2

35%

8 – 33 35 – 44 46 – 59 60 2 FY23 Results Snapshot (Consolidated) FY23 net profit ₹1608 Cr - up 35% yoy; RoE at 19.9% (₹ Cr) FY23 FY22 YoY% Q4FY23 Q4FY22 YoY % Loan AUM 64,638 51,210 26% 64,

19.9%

46 – 59 60 2 FY23 Results Snapshot (Consolidated) FY23 net profit ₹1608 Cr - up 35% yoy; RoE at 19.9% (₹ Cr) FY23 FY22 YoY% Q4FY23 Q4FY22 YoY % Loan AUM 64,638 51,210 26% 64,638 51,210 26%

26%

up 35% yoy; RoE at 19.9% (₹ Cr) FY23 FY22 YoY% Q4FY23 Q4FY22 YoY % Loan AUM 64,638 51,210 26% 64,638 51,210 26% PPOP 2,831.4 2,285.0 24% 766.1 656.4 17% PAT (pre NCI) 1,607.5 1,188.2

24%

oY% Q4FY23 Q4FY22 YoY % Loan AUM 64,638 51,210 26% 64,638 51,210 26% PPOP 2,831.4 2,285.0 24% 766.1 656.4 17% PAT (pre NCI) 1,607.5 1,188.2 35% 457.6 321.0 43% PAT (post NCI) 1,500.3

17%

YoY % Loan AUM 64,638 51,210 26% 64,638 51,210 26% PPOP 2,831.4 2,285.0 24% 766.1 656.4 17% PAT (pre NCI) 1,607.5 1,188.2 35% 457.6 321.0 43% PAT (post NCI) 1,500.3 1,187.9 26% 412.

43%

PPOP 2,831.4 2,285.0 24% 766.1 656.4 17% PAT (pre NCI) 1,607.5 1,188.2 35% 457.6 321.0 43% PAT (post NCI) 1,500.3 1,187.9 26% 412.8 320.9 29% Gross NPA % 1.8% 3.1% (1.3%) 1.8% 3.1

29%

NCI) 1,607.5 1,188.2 35% 457.6 321.0 43% PAT (post NCI) 1,500.3 1,187.9 26% 412.8 320.9 29% Gross NPA % 1.8% 3.1% (1.3%) 1.8% 3.1% (1.3%) Net NPA % 1.1% 1.8% (0.7%) 1.1% 1.8% (0.7%)

1.8%

88.2 35% 457.6 321.0 43% PAT (post NCI) 1,500.3 1,187.9 26% 412.8 320.9 29% Gross NPA % 1.8% 3.1% (1.3%) 1.8% 3.1% (1.3%) Net NPA % 1.1% 1.8% (0.7%) 1.1% 1.8% (0.7%) International cre

3.1%

35% 457.6 321.0 43% PAT (post NCI) 1,500.3 1,187.9 26% 412.8 320.9 29% Gross NPA % 1.8% 3.1% (1.3%) 1.8% 3.1% (1.3%) Net NPA % 1.1% 1.8% (0.7%) 1.1% 1.8% (0.7%) International credit ra

1.3%

57.6 321.0 43% PAT (post NCI) 1,500.3 1,187.9 26% 412.8 320.9 29% Gross NPA % 1.8% 3.1% (1.3%) 1.8% 3.1% (1.3%) Net NPA % 1.1% 1.8% (0.7%) 1.1% 1.8% (0.7%) International credit rating o

“80% will be earmarked for women borrowers and 20% for green-certified homes.”

“Started recycling waste water as flush water & in watering plants in this office Installed sensors in taps to regulate water consumption in restrooms We measure our waste generation and aim to strengthen our waste management initiatives.”

“ This project shall help to reduce the dropping out of students from Govt.”

Note

5

Note

1. NCI: non-controlling interest 2. Net gearing is calculated after reducing free cash/ liquid assets and securitized assets from the gross debt as per Ind AS accounting Earnings per share ₹39.5 Book value per share ₹231.1 Return on Equity 19.9% Return on Assets 3.3% Capital Adequacy NBFC HFC 20.4% 47.3% Net gearing 3.5x Liquidity ₹9,356 Cr Dividend for FY23 ₹4 per share 200% on par value 3 FY23 Results (Consolidated) Income ₹5,077 Cr - up 31% yoy; PPOP at ₹2,831 Cr - up 24% yoy ₹ Cr Interest income Interest expense Net interest income Non-fund based income Total income Operating expense Pre provision operating profit Loan losses & provision Net Gain/(Loss) on Fair Value Changes Profit before tax Profit after tax (pre NCI) Minority Interest Profit after tax (post NCI) Total Comprehensive Income (post NCI) Book value per share (₹) Earnings per share (₹) FY22 Y-o-Y FY23 6,240.1 (3,221.8) 3,018.3 2,058.8 5,077.1 5,362.4 (2,991.0) 2,371.3 1,505.5 3,876.8 (2,245.7) (1,591.8) 2,831.4 (866.1)

Note

1. 2. Excluding fair value changes. Previous period/year figures have been regrouped/ reclassified to make them comparable with those of current period. Abbreviations used –PPOP: Pre-provision operating profit, NCI: non-controlling interest, ROA: Return on Asset 14 Key business metric – Capital & gearing Robust financials with capital adequacy at over 20% and gearing close to 3.5x ADIA invested ₹2,200cr for a 20% stake in HFC in Q2FY23. Well above the statutory threshold of 15% CRAR. Key business metrics Loan AUM growth Portfolio yield Cost of borrowing Asset quality Profitability Capital & gearing Liquidity Latest quarter (₹ Cr) Q4FY23 Q4FY22 YoY % Q3FY23 QoQ % Networth (Excl. Minority) 8,790 6,274 40% 8,571 3% CRAR % IIFL Finance (Standalone) 20.4% 23.9% (3.6%) 21.5% (1.2%) - Tier 1 - Tier 2 12.8% 16.0% (3.2%) 13.8% (1.1%) 7.5% 7.8% (0.3%) 7.7% (0.2%) IIFL Home Finance 47.3% 30.5% 16.8% 49.3% (2.0%) - Tier 1 - Tier 2 39.2% 21.1% 18.1% 40.7% (1.5%) 8.1% 9.4% (1.3%) 8.5% (0.5%) Last 5

Note

1. 2. Net gearing is calculated after reducing free cash/ liquid assets and securitized assets from the gross debt as per Ind AS accounting Total income is excluding gain/loss on fair value changes 51 IIFL Home Finance (Standalone): Quarterly Results ₹ Cr Interest income Interest expense Net interest income Non-fund based income Total income Operating expense Pre provision operating profit Loan losses & provision Net Gain/(Loss) on Fair Value Changes Profit before tax Profit after tax Q4FY23 Q4FY22 Y-o-Y Q3FY23 Q-o-Q 582.0 431.4 (317.4) (278.9) 264.6 114.0 378.6 (107.4) 271.2 (7.0) 12.5 276.6 214.5 152.5 182.9 335.4 (76.0) 259.4 (62.1) 4.1 201.4 154.1 35% 14% 74% (38%) 13% 41% 5% (89%) 206% 37% 39% 539.0 (294.3) 244.7 143.2 387.9 (87.3) 300.6 (31.8) 12.9 281.8 216.4 8% 8% 8% (20%) (2%) 23% (10%) (78%) (4%) (2%) (1%) Figures have been regrouped as per Consol Financials 52 IIFL Home Finance (Standalone): FY23 Results ₹ Cr Interest income Interest expense Net interest income Non-fund base

Note

1. 2. Net gearing is calculated after reducing free cash/ liquid assets and securitized assets from the gross debt as per Ind AS accounting Total income is excluding gain/loss on fair value changes 55 IIFL Samasta Finance: Quarterly Results ₹ Cr Interest income Interest expense Net interest income Non-fund based income Total income Operating expense Pre provision operating profit Loan losses & provision Net Gain/(Loss) on Fair Value Changes Profit before tax Profit after tax Q4FY23 Q4FY22 Y-o-Y Q3FY23 Q-o-Q 455.5 272.7 (175.2) (114.2) 280.3 92.1 372.3 (161.8) 210.5 (139.4) 1.7 72.8 59.9 158.5 29.8 188.3 (95.7) 92.5 (91.5) 0.8 1.8 4.6 67% 53% 77% 209% 98% 69% 128% 52% 115% 3928% 1198% 363.0 (151.2) 211.8 90.3 302.1 (142.4) 159.7 (101.9) 2.1 59.9 47.2 25% 16% 32% 2% 23% 14% 32% 37% (20%) 21% 27% Figures have been regrouped as per Consol Financials 56 IIFL Samasta Finance : FY23 Results ₹ Cr Interest income Interest expense Net interest income Non-fund based income Total income Operating

Note

1. 2. Net gearing is calculated after reducing free cash/ liquid assets and securitized assets from the gross debt as per Ind AS accounting Total income is excluding gain/loss on fair value changes 59 Link to download data book Data reported across previous quarters is now continued to be reported in a Data Book, maintained in an excel format on our website. The Link for the data book is hosted below. Click here to download excel 60 Thank you Published in April 2023 IIFL Finance Ltd. All rights reserved. Regd. Off: IIFL House, Sun Infotech Park, Road No. 16V, Plot No.B-23, Thane Industrial Area, Wagle Estate, Thane – 400604. This report is for information purposes only and does not construe to be any investment, legal or taxation advice. It is not intended as an offer or solicitation for the purchase and sale of any financial instrument. Any action taken by you on the basis of the information contained herein is your responsibility alone and IIFL Finance Ltd (hereinafter referred as II