IIFL Finance Limited

rs,

July 30, 2025 The Manager, Listing Department, BSE Limited (“BSE”), Phiroze Jeejeebhoy Towers, Dalal Street, Mumbai 400 001. BSE Scrip Code: 532636 The Manager, Listing Department, The Nati

Rs. 274

For immediate publication IIFL Finance Q1FY26 Results update Growth Momentum continues: PAT at Rs. 274 Cr, up 9% q-o-q; Gold loans crossed pre-embargo levels and closed at Rs. 27,274 Cr For the quarte

9%

publication IIFL Finance Q1FY26 Results update Growth Momentum continues: PAT at Rs. 274 Cr, up 9% q-o-q; Gold loans crossed pre-embargo levels and closed at Rs. 27,274 Cr For the quarter ended J

Rs. 27,274

tum continues: PAT at Rs. 274 Cr, up 9% q-o-q; Gold loans crossed pre-embargo levels and closed at Rs. 27,274 Cr For the quarter ended June 30, 2025, IIFL Finance reported a consolidated profit after tax of R

7%

profit after tax of Rs. 274 Cr (pre non-controlling interest) up 9% q-o-q. The company’s AUM rose 7% q-o-q to ₹83,889 Cr, reflecting steady growth driven by robust recovery in gold loans business.

₹83,889

r tax of Rs. 274 Cr (pre non-controlling interest) up 9% q-o-q. The company’s AUM rose 7% q-o-q to ₹83,889 Cr, reflecting steady growth driven by robust recovery in gold loans business. Key Financial High

1.6%

er tax (pre-NCI1) Return on assets Return on equity GNPA NNPA 83,889 836.1 356.3 274.2 1.6% 7.6% 2.3% 1.1% 69,610 639.7 21% 31% 436.2 (18%) 338.2 2.3% 10.3% 2.2% 1.1% (

7.6%

(pre-NCI1) Return on assets Return on equity GNPA NNPA 83,889 836.1 356.3 274.2 1.6% 7.6% 2.3% 1.1% 69,610 639.7 21% 31% 436.2 (18%) 338.2 2.3% 10.3% 2.2% 1.1% (19%)

2.3%

NCI1) Return on assets Return on equity GNPA NNPA 83,889 836.1 356.3 274.2 1.6% 7.6% 2.3% 1.1% 69,610 639.7 21% 31% 436.2 (18%) 338.2 2.3% 10.3% 2.2% 1.1% (19%) (68 bp

1.1%

Return on assets Return on equity GNPA NNPA 83,889 836.1 356.3 274.2 1.6% 7.6% 2.3% 1.1% 69,610 639.7 21% 31% 436.2 (18%) 338.2 2.3% 10.3% 2.2% 1.1% (19%) (68 bps) (2

21%

n on equity GNPA NNPA 83,889 836.1 356.3 274.2 1.6% 7.6% 2.3% 1.1% 69,610 639.7 21% 31% 436.2 (18%) 338.2 2.3% 10.3% 2.2% 1.1% (19%) (68 bps) (272 bps) 10bps 2bps

31%

quity GNPA NNPA 83,889 836.1 356.3 274.2 1.6% 7.6% 2.3% 1.1% 69,610 639.7 21% 31% 436.2 (18%) 338.2 2.3% 10.3% 2.2% 1.1% (19%) (68 bps) (272 bps) 10bps 2bps 78,341

“Key Disruptions • Govt change: Target cut from ₹35L to 18L • Volunteer network disbanded: Loss of last-mile support • Unpaid contractors: Type-3 homes stalled • Infra delays: Slowed occupancy & repayments IIFL Portfolio • Active loans stands at 23,883 of 30,000 disbursed.”

“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.”

Note

22

Steps taken

2

IMPROVING ASSET QUALITY

1

Note

CRAR for IIFL Finance (Standalone) is 18.3%, for IIFL Home Finance 47.4% and IIFL Samasta Finance 28.4%. CRAR for IIFL Finance (Consolidated) of 28.4% is a computed figure. 6 IIFL FINANCE (CONSOLIDATED) IIFL Finance (Consolidated): Q1FY26 Results snapshot ₹ Cr Loan AUM IIFL Finance Standalone IIFL Home Finance IIFL Samasta Finance PPOP1 IIFL Finance Standalone IIFL Home Finance IIFL Samasta Finance PAT (pre NCI1) IIFL Finance Standalone IIFL Home Finance IIFL Samasta Finance Q1FY26 Q4FY25 Q-o-Q Q1FY25 Y-o-Y FY25 83,889 33,605 40,111 10,173 836.1 345.6 368.3 121.9 274.2 132.8 201.3 (60.8) 78,341 27,508 39,732 11,101 651.2 219.8 361.5 88.9 251.4 38.4 222.8 7% 22% 1% (8%) 28% 57% 2% 37% 9% 245% (10%) 3.0 (2148%) 69,610 20,498 35,975 13,138 639.7 24.3 366.0 249.3 338.2 (22.7) 240.7 119.3 21% 64% 11% (23%) 31% 1319% 78,341 27,508 39,732 11,101 2,572.8 365.5 1% 1,514.0 (51%) (19%) (686%) (16%) (151%) 710.7 578.1 (409.6) 976.5 20.4 BVPS (₹2 paid up) ₹291.6 ROE2 7.6% ROA 1.6% Net gearing3 3.4x

Note

1. Co-lending includes Business Correspondence and Co-origination 2. Previous period figures have been regrouped/ reclassified to make them comparable with those of current period 10 Consolidated balance sheet as at June 30, 2025 ASSETS (₹ Cr) 1 Financial Assets (a) Cash and Bank Balances (b) Receivables (c) Loan Assets (d) Investments (e) Other financial assets LIABILITIES AND EQUITY (₹ Cr) 1 Financial Liabilities (a) (b) Payables Borrowings - Debt Securities - Borrowings (Other than Debt Securities) - Subordinated Liabilities (c) Other financial liabilities 5,362 258 57,394 4,531 1,890 Total Financial Assets (A) 69,436 Total Financial Liabilities (A) 2 Non-Financial Assets (a) Current & Deferred tax assets (Net) (b) Property, Plant and Equipment etc. (c) Other non-financial assets Total Non-Financial Assets (B) 636 1,527 264 2,427 2 3 Non-Financial Liabilities (B) Equity (a) Equity share capital (b) Other Equity Shareholder’s Equity (C) Non Controlling Interest (D) 215 18,480 32,848

Note

1. Net gearing is calculated after reducing free cash/ liquid assets and securitized assets from the gross debt as per Ind AS accounting 2. Co-lending includes Business Correspondence and Co-origination 3. Borrowings is without IND AS adjustment and includes accrued interest Direct Assignment Co-lending 13 Adequate liquidity, well covered to meet obligations and sustain growth (₹ Cr) Asset Liability Match (ALM) - Surplus across all buckets Well covered Debt Repayment Schedule 76,402 61,664 76,402 54,221 56,601 34,375 42,557 24,475 22,444 17,989 13,077 22,445 19,497 18,714 Interest 17,423 14,532 13,479 Principal 12,306 10,778 9,553 Free Cash + undrawn lines = ₹7,367 Cr 8,116 4,292 1,758 6,187 9,149 2,962 5,150 8,490 12,739 1,288 14 days 1 month 2 months 3 months 6 months 1 year 3 years 5 years All Jul-25 Aug-25 Sep-25 Oct-25 Nov-25 Dec-25 Jan-26 Feb-26 Mar-26 Apr-26May-26 Jun-26 14 Over the last 5 years, we have made strategic shifts to focus on providing retail, secured credit to small

Note

1. Abbreviation: CRE - Construction & Real Estate Finance 2. Personal loan has been discontinued Mix% FY21 Mix% Q1FY26 32% 29% 16% 13% 3% 0% 11% 88% 10% 1% 1% 38% 33% 17% 11% 5% 1% 11% 98% 1% 1% 0% Yield 10.89% 18.18% 18.78% 18.31% 20.80% 13.34% 24.28% 16.12% 15.65% 12.37% 24.42% 16.08% 15

IMPROVING ASSET QUALITY

OUR STRATEGIC ROADMAP NPAs impacted by macro trends in microfinance, unsecured lending and small-ticket LAP GNPA % Home Loan MSME Loan a) MSME Secured b) MSME Unsecured c) Supply Chain Finance Gold Loan Microfinance Core Business CRE Capital Market Personal Loan Total Q1FY26 Q4FY25 QoQ Q1FY25 YoY 1.74% 5.42% 4.77% 6.85% 2.68% 0.18% 4.68% 2.35% 1.72% 0.00% 1.41% 3.84% 3.45% 4.57% 1.69% 0.33% 1.58% 1.32% 2.28% 0.99% 1.29% 2.97% 3.60% 2.37% 0.27% 0.45% 2.45% 1.17% 4.48% 2.41% 0.54% (0.36%) 2.93% (2.75%) 4.81% (0.13%) 2.20% 0.15% 3.09% (1.37%) 0.00% 0.00% 1.38% 0.11% 2.32% 2.29% 1.45% 0.00% 11.05% 2.25% 2.36% 0.06% 0.27% 0.00% 1.42% 0.09% GNPA% NNPA% 3.15% 1.83% 1.84% 2.32% 2.23% 2.34% 1.08% 1.20% 1.05% 1.13% 1.98% 0.89% FY21 FY22 FY23 FY24 FY25 Q1FY26 ➢ Provision coverage at 91% 12.47% 11.09% 2.34% 2.23%

Note

1. ₹979 Cr of MSME Secured sourced by IIFL Samasta and ₹539 Cr of Unsecured MSME sourced by IIFL Samasta is booked under sourcing arrangement in IIFL Finance 17 NPAs provision is well above RBI requirement Stage 1 Stage 2 Stage 3 Provision % Provision 0 dpd 1-30 dpd 31-90 dpd 90+ dpd Stage 1 Stage 2 Stage 3 As per RBI As per ECL Loan book (₹ Cr) Home Loan Gold Loan MSME Loan a) MSME Secured b) MSME Unsecured c) Supply chain finance Microfinance Core business CRE Capital Market Personal Loan Total