IIFL Finance Limited

rs,

October 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. 418

bai, India Oct 30, 2025 IIFL Finance Q2FY26 Results update Strong rebound continues with PAT at Rs. 418 Cr, up 52% q-o-q; Gold loans growth momentum strong, closing at Rs. 34,577 Cr recording y-o-y growt

52%

30, 2025 IIFL Finance Q2FY26 Results update Strong rebound continues with PAT at Rs. 418 Cr, up 52% q-o-q; Gold loans growth momentum strong, closing at Rs. 34,577 Cr recording y-o-y growth of 220%

Rs. 34,577

ound continues with PAT at Rs. 418 Cr, up 52% q-o-q; Gold loans growth momentum strong, closing at Rs. 34,577 Cr recording y-o-y growth of 220% For the quarter ended Sept 30, 2025, IIFL Finance reported a co

220%

52% q-o-q; Gold loans growth momentum strong, closing at Rs. 34,577 Cr recording y-o-y growth of 220% For the quarter ended Sept 30, 2025, IIFL Finance reported a consolidated profit after tax of Rs.

7%

tax of Rs. 418 Cr (pre non-controlling interest) up 52% q-o-q. The company’s consolidated AUM rose 7% q-o-q to ₹90,122 Cr, reflecting steady growth driven by strong growth momentum in gold loans busin

₹90,122

18 Cr (pre non-controlling interest) up 52% q-o-q. The company’s consolidated AUM rose 7% q-o-q to ₹90,122 Cr, reflecting steady growth driven by strong growth momentum in gold loans business. Key Highligh

98 %

ghts  Gold Loans: Fully normalized post-embargo (Sep 2024); AUM at record high, yields rising, > 98 % customer retention  Asset Quality: Stage 2/3 trending down; PCR 93 %  Portfolio Re-set: Exited

93 %

cord high, yields rising, > 98 % customer retention  Asset Quality: Stage 2/3 trending down; PCR 93 %  Portfolio Re-set: Exited unsecured MSME, micro-LAP & high-risk MFI geographies  Financial Streng

1.9 %

olio Re-set: Exited unsecured MSME, micro-LAP & high-risk MFI geographies  Financial Strength: ROA 1.9 % | ROE 9.8 % | CRAR (Consolidated, Computed) 28.2 % | Liquidity ₹ 8,170 Cr | PAT ₹ 692 Cr (H1)  G

9.8 %

Exited unsecured MSME, micro-LAP & high-risk MFI geographies  Financial Strength: ROA 1.9 % | ROE 9.8 % | CRAR (Consolidated, Computed) 28.2 % | Liquidity ₹ 8,170 Cr | PAT ₹ 692 Cr (H1)  Growth Focus:

28.2 %

gh-risk MFI geographies  Financial Strength: ROA 1.9 % | ROE 9.8 % | CRAR (Consolidated, Computed) 28.2 % | Liquidity ₹ 8,170 Cr | PAT ₹ 692 Cr (H1)  Growth Focus: Collateral-backed retail lending – Gol

“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

21

Performance

3

Note

CRAR for IIFL Finance (Standalone) is 18.6%, for IIFL Home Finance 46.2% and IIFL Samasta Finance 33.4%. CRAR for IIFL Finance (Consolidated) of 28.2% is a computed figure. 4 IIFL Finance (Consolidated): Q2FY26 and H1FY26 Results snapshot Q2FY26 Q1FY26 Q-o-Q Q2FY25 Y-o-Y H1FY26 H1FY25 Y-o-Y ₹ 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 90,122 40,450 40,023 9,650 1,032.5 481.6 402.1 148.5 417.9 210.7 203.9 2.9 83,889 33,605 40,111 10,173 836.1 345.6 368.3 121.9 274.2 132.8 201.3 7% 20% (0%) (5%) 23% 39% 9% 22% 52% 59% 1% (60.8) (105%) 66,964 17,382 37,098 12,483 747.5 69.8 449.3 227.9 (93.1) (441.3) 312.7 34.2 35% 133% 8% (23%) 38% 590% (11%) (35%) (549%) (148%) (35%) (92%) ROE2 9.8% ROA 1.9% Net gearing3 3.6x Liquidity ₹ 8,170 Cr Basic EPS ₹ 14.3 Note: (All figures unless specified is for H1FY26) 1. PPOP: Pre-p

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 34% 33% 40% 35% 17% 33% 1% 243% (7%) (14%) 76% 24% 7 Consolidated balance sheet as at September 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 5,594 92 60,151 5,711 2,023 Total Financial Assets (A) 73,570 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) 604 1,510 329 2,443 2 3 Non-Financial Liabilities (B) Equity (a) Equity share capital (b) Other Equity Shareholder’s Equi

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 10 Adequate liquidity, well covered to meet obligations and sustain growth (₹ Cr) Asset Liability Match (ALM) - Surplus across all buckets Well covered Debt Repayment Schedule 80,358 65,130 80,358 57,428 59,663 35,125 46,326 26,355 24,131 16,193 22,251 19,027 18,030 16,490 24,516 25,800 23,694 Interest 12,876 11,227 Principal Free Cash + undrawn lines = ₹8,170Cr 9,480 5,052 2,397 19,686 14,858 6,324 10,852 4,152 6,036 10,516 1,351 14 days 1 month 2 months 3 months 6 months 1 year 3 years 5 years All 11 Over the last 5 years, we have made strategic shifts to focus on providing retail, secured credit to small businesses and homes Loan AUM (₹ Cr) Home Loan Gold Loan MSME loan a) MSME Secur

Note

1. ₹1,005 Cr of MSME Secured sourced by IIFL Samasta and ₹257 Cr of Unsecured MSME sourced by IIFL Samasta is booked under sourcing arrangement in IIFL Finance 13 NPAs provision is well above RBI requirement Stage 1 Stage 2 Stage 3 Provision % 0 dpd 1-30 dpd 31-90 dpd 90+ dpd 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 90.4% 95.7% 80.9% 77.3% 86.3% 83.4% 91.6% 90.9% 83.7% 99.7% 72.9% 90.8% 3.2% 2.3% 5.3% 6.5% 2.7% 10.6% 1.4% 3.0% 10.8% 0.3% 7.1% 3.1% 4.9% 1.9% 7.8% 11.0% 3.5% 3.2% 2.0% 4.0% 2.6% 0.0% 6.5% 3.9% Total 20,309 21,171 9,974 5,833 3,599 541 6,538 57,992 942 613 121 Stage 1 Stage 2 Stage 3 0.4% 0.6% 0.6% 0.8% 0.1% 0.5% 6.6% 33.6% 1.1% 42.9% 8.7% 50.8% 9.6% 32.8% 5.3% 70.1% 0.6% 70.6% 0.9% 22.6% 72.1% 0.5% 0.6% 0.5% 7.3% 52.3% 4.6% 51.6% 0.0% 0.0% 2.8% 22.5% 88.1% 1.4% 0.1% 5.9% 5.3% 7.5% 2.8% 5.0% 2.1% 3.0% 0.0% 13.5% Provision As per RBI As per ECL 1

Note

1. CRE: Construction & Real Estate Finance 2. Personal loan has been discontinued 14 IIFL FINANCE (STANDALONE) IIFL Finance (Standalone): Q2FY26 and H1FY26 Results ₹ Cr Interest income Interest expense Net interest income Income from off-book assets Other Income Total income Operating expense Pre provision operating profit Loan losses & provision Net gain/(loss) on fair value changes Profit before tax & exceptional items Exceptional items Profit before tax Profit after tax Q2FY26 Q1FY26 Q-o-Q Q2FY25 Y-o-Y H1FY26 H1FY25 Y-o-Y 1,256.6 (758.4) 1,079.4 (701.4) 498.2 467.8 29.1 995.2 378.0 344.3 46.6 768.9 (513.6) (423.3) 481.6 345.6 (211.6) (182.5) 13.5 283.5 - 283.5 210.7 15.3 178.3 - 178.3 132.8 16% 8% 32% 36% (37%) 29% 21% 39% 16% (11%) 59% - 59% 59% 672.2 (387.1) 285.1 67.0 51.3 403.4 (333.6) 69.8 (154.7) 80.7 (4.3) (586.5) (590.8) (441.3) 87% 96% 75% 599% (43%) 147% 54% 590% 37% (83%) - - - (148%) 2,336.0 1,342.9 (1,459.8) (824.5) 876.2 812.1 75.7 1,764.0 (936.9) 827.2 518.3 171.3 93.

Note

1. Figures have been regrouped as per IIFL Finance Consol Financials 2. Previous period figures have been regrouped/ reclassified to make them comparable with those of current period 16 IIFL Finance (Standalone): Key highlights AUM (₹ Cr) Profit after tax2 (₹ Cr) Return on assets/equity Return on Assets Return on Equity 19,199 21,109 25,573 29,250 27,508 343 40,450 745 806 585 3.3% 18.5% 3.5% 17.6% 2.3% 11.1% 343 1.5% 8.8% 1.9% 10.4% (1.4%) (6.9%) FY21 FY22 FY23 FY24 FY25 H1FY26 FY21 FY22 FY23 FY24 (410) FY25 H1FY26 FY21 FY22 FY23 FY24 FY25 H1FY26 Operating expenses to Avg AUM Asset quality CRAR GNPA % NNPA % 5.3% 5.6% 4.9% 6.2% 5.6% 2.9% 2.4% 4.2% 1.0% 1.6% 1.3% 0.6% 3.7% 1.9% FY21 FY22 FY23 FY24 FY25 H1FY26 FY21 FY22 FY23 FY24 1.9% 1.4% 0.7% 0.5% FY25 H1FY26 25.4% 23.9% 20.4% 18.8% 18.5% 18.6% FY21 FY22 FY23 FY24 FY25 H1FY26