Spandana Sphoorty Financial Limited

rs,

hange/2025-26/056 August 14, 2025 To BSE Limited, Department of Corporate Services P. J. Towers, 25th Floor, Dalal Street, Mumbai – 400001 To National Stock Exchange of India Limited, Listing

₹400

Spandana Sphoorty Financial Limited Phad Art Q1 FY26 Investor Presentation Executive Summary ₹400 Cr Rights Issue (partly paid) closed successfully: • Participation in full seen from promoters and i

46%

in full seen from promoters and institutional investors in the rights issue • • CRAR post issue at 46%. Fresh capital to support future business growth Institutional investors’ shareholding increased

40.8%

investors’ shareholding increased Comfortable liquidity: • • Company well capitalized with CRAR of 40.8% as on 30 June 2025 Liquidity of ₹1,731 Cr as on 30 June 2025 to meet short and medium-term needs

₹1,731

ortable liquidity: • • Company well capitalized with CRAR of 40.8% as on 30 June 2025 Liquidity of ₹1,731 Cr as on 30 June 2025 to meet short and medium-term needs Operating environment showing sings of st

97.9%

s are showing improving trends amidst challenging environment • • X-bucket Collection Efficiency at 97.9% in June 2025 vs. 98.6% in March 2025 • Recovery of ₹41 Cr from GNPA / Write-off pool in Q1FY26 vs.

98.6%

trends amidst challenging environment • • X-bucket Collection Efficiency at 97.9% in June 2025 vs. 98.6% in March 2025 • Recovery of ₹41 Cr from GNPA / Write-off pool in Q1FY26 vs. ₹52 Cr recovery in Q4FY

₹41

ment • • X-bucket Collection Efficiency at 97.9% in June 2025 vs. 98.6% in March 2025 • Recovery of ₹41 Cr from GNPA / Write-off pool in Q1FY26 vs. ₹52 Cr recovery in Q4FY25 Right to play: • • • Multiple

₹52

in June 2025 vs. 98.6% in March 2025 • Recovery of ₹41 Cr from GNPA / Write-off pool in Q1FY26 vs. ₹52 Cr recovery in Q4FY25 Right to play: • • • Multiple interventions introduced across process, contro

50%

ventions introduced across process, controls and credit checks in Q1 FY26 to ensure high quality ~50% of existing & dormant customers are eligible for fresh loans after applying stricter internal credi

85%

ing & dormant customers are eligible for fresh loans after applying stricter internal credit rules ~85% of the identified customers have less than ₹1 L indebtedness credit underwriting • RBI’s relaxat

₹1

loans after applying stricter internal credit rules ~85% of the identified customers have less than ₹1 L indebtedness credit underwriting • RBI’s relaxation of the Qualifying Assets criteria to 60% of

“• • Company well capitalized with CRAR of 40.8% as on 30 June 2025 Liquidity of ₹1,731 Cr as on 30 June 2025 to meet short and medium-term needs Operating environment showing sings of stabilization: Top 5 states are showing improving trends amidst challenging environment • • X-bucket Collection Efficiency at 97.9% in June 2025 vs.”

Comfortable liquidity

1

Right to play

1

Comfortable liquidity

• • Company well capitalized with CRAR of 40.8% as on 30 June 2025 Liquidity of ₹1,731 Cr as on 30 June 2025 to meet short and medium-term needs Operating environment showing sings of stabilization: Top 5 states are showing improving trends amidst challenging environment • • X-bucket Collection Efficiency at 97.9% in June 2025 vs. 98.6% in March 2025 • Recovery of ₹41 Cr from GNPA / Write-off pool in Q1FY26 vs. ₹52 Cr recovery in Q4FY25

Right to play

• • • Multiple interventions introduced across process, controls and credit checks in Q1 FY26 to ensure high quality ~50% of existing & dormant customers are eligible for fresh loans after applying stricter internal credit rules ~85% of the identified customers have less than ₹1 L indebtedness credit underwriting • RBI’s relaxation of the Qualifying Assets criteria to 60% offers flexibility to launch customer lifecycle products, with SSFL being compliant at the end of Jun-25 Cautious start of FY26 - a year of rebuilding: • Disbursements continued to be muted as the focus was on improving credit underwriting • AUM at the end of June 2025 was ₹4,958 Cr - QoQ decline of 27% • Standalone GNPA & NNPA was 4.88% & 0.96% at the end of June-25 vs. 4.85% & 0.96% respectively at the end of March-25 ₹400 Cr rights issue successfully closed • Rights issue participation in full by promoter group as well as key institutional investors • Good participation also received from retail investors • Shareho