M&MFINNSE30 April 2026

Mahindra & Mahindra Financial Services Limited has informed the Exchange about Transcript of Earnings Con Call - Q4 & FY2026

Mahindra & Mahindra Financial Services Limited

30th April 2026

To

BSE Limited (Scrip Code: 532720) Phiroze Jeejeebhoy Towers, Dalal Street, Fort, Mumbai - 400 001

National Stock Exchange of India Ltd. (Symbol: M&MFIN) Exchange Plaza, 5th Floor, Plot No. C/1, "G" Block, Bandra - Kurla Complex, Bandra (East), Mumbai - 400 051

Dear Sir/ Madam,

Sub: Transcript of Earnings Conference Call for the fourth quarter and year ended 31st March 2026, held on

Friday, 24th April 2026

Further to our letter dated 16th April 2026 and in compliance with Regulation 46(2)(oa) and Regulation 30 read with Schedule III, Part A, Para A (15)(b) and other applicable provisions of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 as amended (“SEBI Listing Regulations”), please find enclosed herewith the transcript of Earnings Conference Call for the fourth quarter and year ended 31st March 2026, held on Friday, 24th April 2026, which concluded at 7:08 p.m. (IST).

This intimation along with the transcript is also being uploaded on the website of the Company at https://www.mahindrafinance.com/investor-relations/financial-information#transcript-of-earnings-call .

Kindly take the same on record.

Thanking you, For Mahindra & Mahindra Financial Services Limited

Brijbala Batwal Company Secretary FCS: 5220 Enclosure: As above

“Mahindra & Mahindra Financial Services Limited

Q4 FY26 Earnings Conference Call”

April 24, 2026

Management:

Mr. Raul Rebello:

Managing Director & CEO

Mr. Pradeep Agrawal: Chief Financial Officer

Mr. Sandeep Mandrekar:

Chief Business Officer, Wheels

Moderator:

Mr. Abhijit Tibrewal – Motilal Oswal

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Mahindra & Mahindra Financial Services Limited April 24, 2026

Moderator: Good day, and welcome to the Mahindra & Mahindra Financial Services Limited Q4

FY26 Earnings Conference Call. This call will be recorded and a recording will be

made public by the company pursuant to its regulatory obligations. Certain personal

information such as your name and organization may be asked during the call. If you

do not wish to be disclosed, please immediately discontinue this call. As a reminder,

all participant lines will be in a listen-only mode and there will be an opportunity for

you to ask questions after the presentation concludes. Should you need assistance

during the conference call, please signal an operator by pressing star then zero on your

touch-tone phone. Please note that the conference is being recorded.

I now hand the conference over to Mr. Abhijit Tibrewal from Motilal Oswal. Please

go ahead.

Abhijit Tibrewal:

Yes, Thank you, Rutuja. Good evening, everyone. I am Abhijit Tibrewal from Motilal

Oswal. And it is our pleasure to welcome you all to this earnings call. Thank you very

much for joining us for the Mahindra Finance call to discuss the company's Q4 FY26

performance and business update. To discuss the company's earnings, I am pleased to

welcome Mr. Raul Rebello, Managing Director and CEO; Mr. Pradeep Agrawal, Chief

Financial Officer; and Mr. Sandeep Mandrekar, Chief Business Officer - Wheels. On

behalf of Motilal Oswal, we thank the senior management and the Investor Relations

team of Mahindra Finance for giving us this opportunity to host you today.

I'll now invite Mr. Rebello for his opening remarks, post which we will open the floor

for a Q&A. With that, over to you, sir.

Raul Rebello:

Hi, good evening. Thank you, Abhijit and the Motilal Oswal team. And again welcome

everyone and thank you for joining this call. As usual, I would request you to keep the

deck handy which we have circulated some time back on the exchanges. I will refer to

the page numbers as I walk you through the commentary.

So first and foremost, on behalf of all of us the Mahindra Finance team, we are very

encouraged with our Q4 results, we think we ended the year on a very strong note.

When I reflect on the entire FY26, on an overall basis, we have done very well in terms

of a significant improvement in margins. And on the risk front, if you look at we have

set some records, our GS2 and GS3 numbers are at an all-time low at 8.2%. So a very

strong delivery. The franchise has delivered on margin and asset quality. And I would

also underscore that growth has been quite reasonable. We did see the first half of the

year being quite moderate and momentum started kicking in from Q3. And even in Q4,

we continued with that momentum.

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Mahindra & Mahindra Financial Services Limited April 24, 2026

With that summary of how Q4 and the year has been, let me step into some key

messages, which is on Page 4. So on profitability for the full year, these are messages

for full year FY26, you see PAT up 19% and for Q4 PAT up 55%. I will talk about

overlays in the next slide.

The second key message is, we've been speaking for a while on our business

transformation through digital and AI. I'm happy to announce that all of this is now

business as usual. At least on the digital front, we are making AI investments. But our

entire lending stack, which is the wheels business has got 100% live.

Third update on the asset quality. GS3 at 3.4% big reduction from last quarter and same

time last year and GS2+GS3 at an 8-year low. And finally, we have been making

investments across the board in terms of new products, new channels, systems and

we've also did a rights issue in the course of the year. So we are very well strengthened

to scale.

Now I've received questions in the past on the overlay. So I'm going to jump straight

to Slide Number 16 because there have been some questions on that, so that you can

appreciate the commentary with-and-without the overlay. Giving you some color on

why did we create the overlay, right? It's not about us seeing any visible stress, this is

more about being prudent. And as any financial services company which is in the

business of lending to customers across customer segments. We didn't want to be

reactive, but we wanted to be proactive in our approach. And hence, we felt the best

way to reflect this prudence was by creating an overlay. That overlay also is not a

random number. It has been very well thought through, through different customer

segments, risk profiles, etc. And learning from the past and baking in some edge-case

scenarios if things go downside, being well calibrated on the ability to create a cushion

to address that if things go south. So the management overlay that we have created in

Q4 in rupee value is INR 217 crores. Besides this management overlay, as any lending

company would be also prudent is creating a very strong liquidity chest, while you will

not see that in the Q4 numbers. But clearly, we have also taken steps up there to make

sure that we are well buffered up. We always keep very comfortable liquidity chest

coverage. We have strengthened that a little more. So that's the broad message on

creating that overlay. This was specifically to be more prudent.

Coming back to sequence of slides, I'll go back to Page Number 5, which is the

highlights on profitability. So Q4 RoA very strong at 2.4%, full year RoA at 2% this

is compared to 1.9% last year. Our Q4 PAT grew 55%, without the overlay this would

have been at 84%. And full-year PAT growth at 19%, without overlay this would have

been at 30%. NIM expansion, again very strong. As you would know, when we looked

at the levers for ROA expansion, the biggest ones that have been in the past leverage

were credit costs. We have come down significantly and that was giving us overall

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Mahindra & Mahindra Financial Services Limited April 24, 2026

ROA accretion. But one of the areas which we had actually gone in a different direction

was in NIMs. And I've been over the last couple of quarters talking about very

concerted efforts that we have put in place in terms of portfolio rebalancing, asset

choices in terms of which segments to be over-indexed on, whether it's the used

vehicle, tractor, etc. Good to report that we have been progressing well there. And our

fee-based income also has been very steadily increasing. And the treasury office has

been doing a commendable job in terms of cost of funds, which has given us an overall

NIM expansion of 101 bps YoY and for the full year 60 bps increase in NIM.

Moving to Page Number 6. We've talked about our many years investments in

reimagining the way in which we do our business front to back. Happy to report that

close to 50% of our entire disbursements in financial year '26 was done on the Udaan

digital stack. And this is a cultural change, our employees are much more productive

now because of the enablers that we have given them in terms of the digital tool kits.

And this in no ways creating any intimidation of customers as most of our customers

need to be assisted, so this is both a physical and a digital stack, which encourages

customers to do it yourself as well as assisted modes of onboarding through our many

associates on the field.

The second visible step-up is our straight-through processing capabilities. We are

seeing a 40% improvement in STPs. And we have our own CPC agent which we have

nomenclature as Samur.AI, SamurAI in short. And very happy to report that the back

office is using these toolkits to get us a that efficiency in the 20% that we have deployed

right now, we are seeing a loan backoffice approval that is from sanction to

disbursement now being 80% faster.

The last comment I would make in terms of our ability to significantly step up on our

improvements is in using digital and AI for collections, 25% improvement in early

bucket collections through the AI/ML model.

Quickly going into asset quality that we have seen benefits throughout the year. Our

GS3 as I said, is down to 3.4%, 39 bps QoQ. Our GS3 plus GS2 at record lows, our

credit cost at 1.5% accommodating for the overlay, without the overlay this is at 0.9%.

Our full year credit cost, we've always said we'll operate between the 1.3 to 1.7 range.

We closed the year at 1.7%, without the overlay this would have been at 1.6%. Our

PCR cover which was close to 53% at the end of Q3, would have been in the similar

range. But as we have buffered up the provision through the macro overlay provisions,

the PCR cover is now gone to 58.6%.

Quickly moving up to Page Number 8, which is on growth and growth momentum.

We continue to be very, very far ahead of the pack leadership in terms of tractor. Our

disbursements grew at 63%, overall for the full year at 49%. Happy to report that our

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Mahindra & Mahindra Financial Services Limited April 24, 2026

mortgage business through MRHFL has also started picking up momentum after

making sure that we have ticked all boxes in terms of asset quality, which is at 2.4%.

We saw a reasonable 21% growth in the subsidiary. Our SME business, which we grow

in the core NBFC has grown at 32%. Cross-sell, which is a key component as we look

at product per customer has now gone up to 2.4. And the balance sheet is well

capitalized at 18.8%, Tier 1 at 16.7%.

Quickly flipping to Page Number 10, what you would see in terms of our business

AUM growth is at 12%. I am kind of now going to reflect on with and without overlay.

So if you look at credit cost, in fact, our credit cost without overlay was at INR 343

crores. But because we baked in the overlay, it's at INR 560 crores, which is a 23%

YoY growth. If that was not there, it's a 25% actually degrowth in terms of credit cost.

And our PAT for the quarter at INR 873 crores is a 55% YoY growth in Q4. Of course,

without overlay, it would have been INR 1,000 crores plus. So we did deliver 2.4%

ROA for Q4, 2.9 if we made the adjustment in terms of overlay. Going to full-year

PAT, our full year PAT at INR 2,782 crores is a strong 19% growth. Without overlay,

as I mentioned earlier, would have been at 30% at INR 3,000-plus crores.

Moving on to Page Number 12. I just want to call out the structural changes that we

have seen in our ROA tree. If you look at the row number 3, I think that's the most

commendable change in terms of what's building in the ROA mix. 1.1% last year fee

and other income has moved to 1.4%. So that's a good and this is not onetime, we do

believe this will stay. We've been pointing out whole of last year every quarter as

you've seen this come up. It's definitely encouraging to see us diversify our revenue

streams.

I want to call out that because of the rights issue, we would have seen some benefit in

terms of the interest cost. But structurally, what we have also done is we have created

a very strong front-end treasury team, which is making sure that our incremental CoFs

are always at the most formidable levels. You've seen a steep drop from 6.3 to 5.9.

There are some one-offs here in terms of and we did mention the rights issue. But

otherwise, we do see ourselves operating in a very prudent manner in terms of our cost

of funds. Overheads have been range bound at 2.7. Credit cost has been in the range

that we have committed to be at.

Quickly moving to Page Number 14. Our GS2 plus GS3 numbers, which I've said is

commendable right now, together it's at 8.18%. GS2 climbing down significantly from

Q3 and GS2 also climbing down significantly from Q3 levels.

Moving to Page number 15, credit cost. You can see the bifurcation of credit cost here

with and without overlay. And finally, moving to Page Number 18, I do now provide

some commentary on our subsidiaries. It's encouraging to note that our subsidiaries, if

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Mahindra & Mahindra Financial Services Limited April 24, 2026

you look at each of our subsidiaries, all of them have stepped up significantly from last

year's PAT growth. MRHFL, INR 58 crores versus a negative last year. Our Sri Lanka

subsidiary, INR 14 crores in INR terms. Our insurance broking company, 28% YoY

growth and even our AMC for the first time in black. So the subsidiaries also are

starting to show reasonable signs of step-up.

Before I conclude and hand it over to the question and answers, I am concluding with

the last Slide on 17, which is our medium- to long-term priorities that keep all of us in

the management team honest on our operating metrics. And we do believe if we are

extremely disciplined on our operating metrics, it will keep showing up in our financial

metrics. So these are our priorities going into FY27 also that we will continue to defend

and grow our wheels leadership. We will continue to grow our mortgage business, our

SME business, our leasing business and fee income. We will continue to have steady

progress on our growth and margin aspirations and constantly keep our risks range

bound to the business model. And from a resilience standpoint and investments in

capabilities, we continue to invest in distribution, we continue to invest in our

underwriting and collection teams. We do believe we are operating in the age of AI.

And while we have made significant strides in digital and our digital spine today is

giving us a lot of confidence in now levering the AI toolkits, we were not a very avid

user of digital. The last 3 years with the digital maturity curve improving, most of these

capabilities are now going to be sweated out for AI. AI, as I did call out, we are seeing

material benefits in collections and in back office. We will soon sweat that out even in

front office capabilities on business.

That's it for me in terms of how we're looking at our priorities for the year. I now will

pause, take a pause and hand it over back to the moderator for question and answers.

Moderator:

Thank you very much. We will now begin the question-and-answer session. The first

question is from the line of Renish from ICICI Securities. Please go ahead.

Renish:

Hi sir thanks for the opportunity. Sir, my first question is on the AUM growth side,

right? So now I'm assuming we are largely done with the process restructuring and also

might have built AI capabilities. So when do you see growth accelerating from current

level of 12%?

Raul Rebello:

Yes. Thanks, Renish. So see, when we look at the vectors for growth here, where we

are, as you know, very dominant on is the tractor business, and we have demonstrated

that last year. We see that momentum continuing into this year. Of course, since the

denominator is quite high, we may not see the same YoY growth of what we

demonstrated last year because the base is higher. Other segments is the used vehicle

business, which in this environment is also something that we're over-indexing on. As

you know, some of the OEMs have called out with the constraints, maybe the

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Mahindra & Mahindra Financial Services Limited April 24, 2026

inventories are also reducing so the used vehicle business becomes very attractive. It's

one of our largest growing businesses. And that's also in a positive, I would say,

category of growth. Our passenger vehicle business has grown in quarter 4, quite strong

at 15% YoY, and the AUM growth also has been 14%. So that business, we have a

dominant position. We are in the top 3 across banks and NBFCs, and we continue to

look at that business as a very strong growth enabler. In the CV business, we have

made certain shifts in our choice selection. We have moved more to the LCV, SCV

segment and found some participation in the HCV segment. And we have also now

double-clicked on the used CV business. So we do see this segment as and I'm not

giving Q1 commentary of full year of next year. This is more...

Renish:

Yes, yes, I get it.

Raul Rebello:

And finally, on the diversification, our SME and mortgage business are also chugging

along pretty well, and that gives us an ability to overall aim for mid-teen growth as we

go forward.

Renish:

So would you like to put any numbers to it or...?

Raul Rebello:

Numbers to what? Next year, FY27?

Renish:

Yeah, FY27. Yeah.

Raul Rebello:

See, we don't give near-term guidance. But for any lender with our size and scale,

aiming for less than teen growth won't be prudent, I think, or won't be competitive. We

know that growth at the cost of risk and cost of margins is not something that we do.

So, we will have to factor that in our choice framework. We are encouraged by the

momentum we have seen in the H2 of last year, and we are making sure that, that

momentum with all the other factors at play are factored in.

Renish:

Got it. And my second question is on the SME segment outlook, right? So when we

look at the full year FY26 business spend in SME remain flat at 2% or growing at 2%

YoY. Even when most of the time in FY26, the underlying price was strong. But now

with likely increase in input costs or maybe some impact on order book as well, so

how do you see portfolio behaviour of this particular segment over the next 6 to 12

months? And internally, what's the outlook, you know, you may have in terms of

growth in FY27 in SME?

Raul Rebello:

So see the SME business, I just want to quantify here is we are reasonably, this is

relatively late, right? And so our book at about INR 8,000 crores and our disbursements

are -- I wouldn't say we are not a scale player right now. So while our disbursement

last year has been because we moved completely secured, we still benefit from the

recent growth for book growth at 32%. We do plan to continue to grow in the 30% -

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Mahindra & Mahindra Financial Services Limited April 24, 2026

40% kind of range, but the denominator being very low. Now you know that the

MSME category is the second largest category in the lending business after mortgages

and a very significant pool at least in the micro and small segment, NBFCs do play a

big role. In the medium segment, banks are largely participants. We have in the last

couple of years, selected areas where we will over-index on. And considering we are,

still our denominator, I mean, our base is so low, we don't think that we will have to

make very, I would say, conservative calls for the next year, considering where we are

in our growth journey, right?

Renish:

Got it.

Raul Rebello:

It's built-in distribution, product, manufacturing services, trade choices as well as

micro and small are good, we see the opportunity good enough for us to keep the good

growth momentum on. We are not in this position of our cycle of constraint.

Renish:

Got it. So I mean, we don't expect any derailment because of the ongoing Gulf war

situation?

Raul Rebello:

So it's not that we will throw all caution to the wind. We do know where the strains

are, we do know where the stress points are. But as I mentioned earlier, we are

relatively much earlier in our journey compared to much tenured players at INR 8,000

crores of book. As you know, this is still less than 5% - 6% of our portfolio. The choice

framework available to us for our growth ahead is not constraining in nature.

Renish:

Got it. This is very helpful, sir. Thank you and best of luck.

Raul Rebello:

Thanks.

Moderator:

Thank you. The next question is from the line of Piran Engineer from CLSA. Please

go ahead.

Piran Engineer:

Yeah. Hi, team congratulations on the quarter. So my first question is on CVs. When

do we start seeing growth in the CV business step back – step back up. I understand

you've been recalibrating for the last few quarters. When do we see that get over and

growth pick back up there?

Raul Rebello:

Yes, Piran, if you have anything, I'll address all your questions at once.

Piran Engineer:

Second is on margins. Now margins, again, surprised positively. I think last quarter,

when we hit the 7.5% number, you mentioned that there were one-offs and we should

take the 9-month number of 7.1% as a more steady-state number. Do you still hold that

belief or do we -- should we now think of 7.5% as a steady-state margin number?

That’s it.

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Raul Rebello:

Yes. Thanks, Piran. Let me go in reverse order. I'll talk about the margin question first.

Mahindra & Mahindra Financial Services Limited April 24, 2026

See, for the full year, we are still at 7.1%, right? And as I commented, what we see as

levers for margin, what is structurally moved up, which has helped us move to 7.1%,

which I think is a more reasonable number to expect in the next few quarters; is the

contribution of fee-based income, right? That has gone up significantly by 30 bps even

from last year to this year. And while some of you had questions whether it's one-off,

I have been mentioning for the last two, three quarters that we have made certain

structural changes in the way in which we book this income and the way we prospect

this income. So we think that's one big structural change to keep the NIM profile

higher.

The second lever, while you would see our interest cost has come down, I did mention

that one of the benefit was the rights issue, which will slowly start as the debt equity

moves. It will start giving up some of those gains. But what's again structurally shifted

there is we have created a very strong treasury team and the way in which we get our

incremental CoF. And we see that very, very sharply on a month-on-month basis. I

think there's efficiency that we have built there. So I do think that, that will stay for a

while. Loan income, which has been range bound as interest has fallen off, you would

see our loan income, while we have given up about 10 bps. What's moving over there

and what is structurally changing is the composition of tractor and used in some of the

asset categories, which will hold us in good stead. So these are the ways in which we

have influenced the NIM profile, which will have structural benefits for us in the

medium-to-long term. But I would not want to call 7.5% as a new normal. I would

think 7.1% with some few bps here and there improvement as possibilities, but not a

7.1% to 7.5%, for sure. That's on the margin commentary.

On CV, see Piran, we have been, you know, we've seen we look at CV from a cross-

cycle ROA attractiveness and we have made some calibrations in terms of what do we

do in the CV playbook. We have swapped in used CV for certain segments. We have

swapped out some segments which are extremely volatile. And we have also swapped

out some segments where the whole movement to fleet operators makes it not very

ROA accretive for players like us. But what we've also swapped in is fleet operators

with co-lending with some big banks. Now that's yet to play out. But in this

environment as you know, with all the clouds above us, CV typically gets impacted

first. So we would not very adventurously ramp up CV in this environment. We will

do it in a calibrated manner going forward.

Piran Engineer:

Got it. Got it. Okay. And just if I can squeeze in one more question. Before the conflict

started and today what has been the change in your cost of funds across bond markets

and bank borrowing incremental obviously?

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Mahindra & Mahindra Financial Services Limited April 24, 2026

Raul Rebello:

Incremental, I'll invite Pradeep in here for his comments, but I don't think we've seen

any stated reset.

Pradeep Agrawal:

So if you look at the quarter 4 of FY26, the interest rates were already elevated in Jan,

Feb and March because of the March being March, the year-end pressure on the

liquidity as well as cash outflows, along with the gulf prices, I think March rates were

much more elevated. After March, we have seen certain spike in the capital market

rates in the month of April. And still the uncertainty is ongoing. So it's very difficult

to predict the overall change, what kind of incremental CoF and all because compared

to March, April is much, you can say, lower.

Piran Engineer:

No. But sir, compared to Feb, would April be the same because our bond yields are

still 30 bps higher, right, 10-year yield versus pre-war levels. Just trying to get a sense

whether our cost of funds incrementally will also be 30 bps higher or maybe 40, 50

bps higher because the spread could have increased?

Pradeep Agrawal:

So again, only one instrument doesn't give the market flavor. We may not be in the 10

years bucket to borrow any incremental fund. We may be, there are other instruments.

For example, we do a lot of PSL lending, we do a lot of securitization pools, we do

short term, we do working capital, we do EBLR linked loans and all that. So I think

it's a mixed portfolio. So pegging the entire portfolio to 10-year period of 30 basis

points may not be the right approach to decipher the cost of capital.

Piran Engineer:

Okay. Got it. I will take it offline. Thank you so much and wish you all the best.

Moderator:

Thank you. The next question is from the line of Shubhranshu Mishra from Phillip

Capital. Please go ahead.

Shubhranshu Mishra: Hi, Raul. Good evening. Thanks for the opportunity. The first one is on the cross-sell.

We have pointed out cross-sell and around 2.4 PPC. So I just wanted to understand,

what is the cross-sell opportunity within our client base? What is it presently as a

percentage of disbursement and AUM and what is our total client base that we are

banking on a monthly basis? What are the NACH presentations on a monthly basis?

The second is on the OPEX. What percentage of the OPEX would be cost of

acquisition? And what percentage of the OPEX would be cost of collections? And the

third is you did mention about some clarity about the mortgage business being run

either in the HFC subsidiary or in our standalone NBFC license. So have we got any

clarity about it from the Board yet or we'll take some time on that?

Raul Rebello:

Yes, a lot of questions there, Shubhranshu, good to connect, first and foremost. Let me

just make sure that whatever I disclose here, I will always have to be consistent with

what we put out in the public domain. So I may not be able to give you the granularity

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Mahindra & Mahindra Financial Services Limited April 24, 2026

that you asked for, but since we put up the PPC number and I don't think we have put

that out earlier, let me tell you why we think it's a good time for now servicing PPC.

As you know, we have been on this path of diversification for a while now and you

can't talk about PPC if you are a single trick pony and just do the vehicle business. So

now that we have unleashed many more asset products and we've also got a corporate

agency and we are looking at canvassing fee-based products and we also have a

deposit-taking license and we're looking at fixed deposits very actively. We think it's

the right time for us to sweat the customer franchise from an overall PPC on the asset

as well as non-asset products. This number was under 2 a year and half back, which

has now come up to 2.4. What is the base that we can lever up? We have today close

to 24 lakh customer base, which is live. We have a INR 1.3 crores customer base,

which has banked with us so far, where we have data. So we look at the matured and

not live customer base and we also look at the live customer base. And wherever we

have consent from the across the group, the B2C businesses across the group, which

give us consent to canvas financial service products, we are actively looking at cross-

sell opportunities there too. So it's a large franchise. We are just starting to, I would

say, scratch the tip of the opportunity. There is potential to go ahead. We are very, very

clear that we use this opportunity only when we have full consent. So we don't just

randomly knock on any door. But the potential to lever up this 2.4 is also there and we

will keep disclosing these numbers on a regular basis as we are able to, not as we're

able to, but we'll keep giving you clarity on this.

Regards to our OPEX, again, we don't have a separate acquisition versus non-

acquisition. So maybe in the future, when we do our Investor Day and we can think

about double-clicking on all these granularities. On jump to mortgages, I did mention

that the Boards are evaluating the best format of currently doing mortgages. Needless

to say, while we will come to you and I did come, the outer timeline is Q2 to formalize

our plans on doing it, but we are not wasting time in the participation. If you've seen

the way in which the mortgage book has been growing, it's, after we have solved the

pain points of asset quality and putting that at the back office, growth has now come

back.

Shubhranshu Mishra: Right. If I can just squeeze in one last question. What kind of credit cost are we looking

at in '27, '28 and OPEX growth should be in tandem with the AUM growth?

Raul Rebello:

You've jumped one fiscal. Okay, you're talking about not '27. You're looking at '28?

Shubhranshu Mishra: Or maybe you can just talk about '27, if that's okay?

Raul Rebello:

Okay. Thank you because we don't give 1 year guidance. I was hoping to give you. So

credit cost, we have always said that our business model should factor or stomach 1.3

to 1.7. We are confident to stay within that. There are clouds above us and part of the

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Mahindra & Mahindra Financial Services Limited April 24, 2026

reason why we create some of those buffers are to make sure that we operate within

the business model operates within those boundaries. What was the second question

other than credit cost?

Shubhranshu Mishra: The OPEX growth in '27, '28, would it be as much as the balance sheet or more than

the balance sheet, less than the balance sheet how do you look at it?

Raul Rebello:

We keep and if you've seen over the last 2 - 3 years, the operating jaw between revenue

growth and OPEX growth has been widening to some extent. And for any organization

our side, we believe that operating leverage should kick in and our revenue growth

should ideally outpace our OPEX growth. So our OPEX to average assets has been

range bound, but I don't know whether we put that out, our cost-to-income has seen a

decent reduction.

Shubhranshu Mishra: Understood. Thank you so much Raul. Best of luck for ensuing quarters.

Moderator:

Thank you. The next question is from the line of Kunal Shah from Citigroup. Please

go ahead.

Kunal Shah:

So firstly, again, on this entire overlay provisioning, so again what quantum of book

we would have created this? You mentioned like maybe this is against some portfolio,

which maybe it might, if there is a slowdown or something, we might see a risk to that

portfolio. And given that it's again created in GS3, so if you can quantify that

proportion of pool against which 217 is created?

Raul Rebello:

Yes. So Kunal, this provision, I'll invite Pradeep here to kind of give more color on the

mechanics of the provision creation.

Pradeep Agrawal:

So Kunal, what we have done is that we have basis the current geopolitical situation,

we have taken certain macroeconomic variables, which can have an probable impact

on the portfolio. And this is that probable impact, we have quantified what could be

the gross slippages in my portfolio and after calculating that probable gross slippages,

we have kind of worked out this overlay number.

Raul Rebello:

So Kunal just to add to that.

Pradeep Agrawal:

Sorry, this is not any specific or segment specific. It's more or less overall macro

overlay in the entire portfolio.

Raul Rebello:

Yes. Kunal just the geopolitical, I'm sure you would have got the updates on both, the

monsoon, IMD, etc. And we know we have a tractor portfolio, which can get -- can

see some temporary or some kind of a stress. So we just thought it's best to factor in

these two, three headwinds in creating the INR 217 crores overlay. I must also mention

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Mahindra & Mahindra Financial Services Limited April 24, 2026

in the same breath that April 23 days are upon us, 24th actually today. We have not

seen any material shift in our collection efficiencies or the April, all the collection days

of April are done in terms of we finish it by the 15th – 20th of the month. Things are

progressing quite well. This is just being prudent. And as I mentioned in the

commentary upfront, being prudent is a good posture to take right now and that's the

reason and rationale for creating this.

Kunal Shah:

Yes, absolutely agree because when we look at it overall, at least in terms of the trend,

GS2, GS3, that's directionally coming off. And maybe we had quite a volatile coverage

all through. Maybe earlier, it was higher. We brought it down again, we took it up to

53% then we mentioned like it should be between 53% to 55%-odd. Now again, maybe

because of overlay, it's getting back to 59%-odd. So a lot of volatility out there in terms

of the coverage, but now maybe should we see this remaining in this zone or could

there be a further risk? Have we adequately provided for this? And that's the reason

you are confident that 1.3 -1.7 is now a reasonable trajectory of credit cost after this

provisioning?

Raul Rebello:

Absolutely. I mean, see, the 53% to 55%, which I had given PCR was in a steady state.

And you would agree that businesses have to be agile. And if we see certain things

which are a departure from normal and you would agree this is not extremely normal,

it is prudent for us to factor that in. And I did mention that if you take out this INR 217

crores, we would be in that 53% to 55%. Now tomorrow, when I mean in the upcoming

quarters, if we believe that there is no crystallization of the headwinds, we will be

happy to revisit the PCR cover. But it's not going to be just an adjustment. It will be

specifically, since this has been created specific for the current geopolitical and the

monsoon-related headwinds that we see. We won't be in any ways, shying away from

going back and releasing that.

Kunal Shah:

Sure. And one last clarification on this. So even if something pans out, okay because

of this extreme situation, we will now see increase in GS3, but we will not require any

provisioning against it or maybe we have classified that pool as well into GS3 at this

point in time, not really?

Raul Rebello:

See, these are specific provisions created for these two occasions. So it gives us the

ability when and if there is no stress on this specific of these two incidents to kind of

revisit the release of it.

Kunal Shah:

No, not release. I'm saying even is it considered in GS3 pool in terms of the portion on

which we have created this that is also the part of INR 4,570 GS3 or this is just the

provisioning which is taken of INR 217 crores?

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Pradeep Agrawal:

So I'll tell you how it works. Maybe that will give us some sort of insight into this. See,

Mahindra & Mahindra Financial Services Limited April 24, 2026

this is a macro prudential overlay as I explained, it's an overall asset quality and it lies

in the overall GS3 provisioning. So that's why you are looking at the PCR inching up

to 58% or 59%, whatever number. Now how it works out is that when we kind of take

this kind of overlay, we also articulate the quarterly revaluation of this overlay because

good governance cost for this overlays to be re-evaluated on the quarterly basis. And

the revaluation also is basis a certain macroeconomic variables, portfolio quality,

collection efficiency basis that we need to calibrate that evaluation every quarter. And

if that evaluation comes to a point where we can release the certain amount of overlay

along with the GST increase, that can be a scenario.

Kunal Shah:

Got it. Perfect. This is useful.

Moderator:

Thank you. The next question is from the line of Abhishek M from HSBC. Please go

ahead.

Abhishek M:

Yes. Hi, Raul. Good evening and thanks for taking my question. Just one question on

the fee part. So fee to assets of 1.4, now you've got a lot of things that you planned for

fees and increasing that. Where do you see that settling ideally, if not a year down the

line, maybe 2 years or 3 years, but what do you think is a level you would want to

achieve?

Raul Rebello:

See, I think in the medium term, this 1.4 to 1.5 is itself a reasonable number. We have

covered good ground. What are the levers to further take this up? We have

reconstituted our distribution channel, our branch. We have 1,400 branches, which

were earlier mostly fulfilment centers. They have been re-orchestrated to become very

active acquisition centers and cross-sell centers.

So the larger, if you see what goes into that fee is basically investment income, you

have dividend that comes in from the MIBL subsidiary and you have insurance income.

All of this will keep growing, but as they grow, their composition might be in the same

range. The only way in which we can expand the headroom is by bringing in the core

distribution to fire more. So as I said, the branch channel today has been re-orchestrated

well and I see good headroom for them to over-index on to take this to 1.5 - 1.6. But

beyond that, in the medium term would be a little too stretched.

Abhishek M:

Got it. And just in terms of your cost of funds, from here and I'm just talking about the

cost of borrowing, not including the equity, etcetera, not all of that. Do you expect it

to go up or you still have a lot of high-cost stuff maturing this year and therefore, you

may still be flattish during the year?

Raul Rebello:

Pradeep will have a more accurate view. Pradeep?

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Pradeep Agrawal:

Yes. So, looks like if you look at the overall stock of borrowings, which we carry in

Mahindra & Mahindra Financial Services Limited April 24, 2026

our books of accounts as well as the incremental kind of borrowings, we may call it

like the cost of funds, which we have seen of the overall stock of borrowings in this

quarter maybe towards the bottom. So because of, again, we just discussed about the

March like rates were elevated. April again has some spike, but it's still elevated

compared to previous quarter. So that's the kind of guidance I can give you overall.

Abhishek M:

How much of your borrowings are maturing this year?

Raul Rebello:

Can we get back to you on that? I don't think we have it right now handy and I'm not

sure whether we have a page on that.

Abhishek M:

Yes, it's just like next 1 year residual maturity. Okay anyway I'll take that offline. Just

trying to figure out what is running off and what is the incoming cost, but we can take

it offline. Anyway. Thank you and all the best.

Raul Rebello:

INR 35,000 crores to INR 40,000 crores.

Abhishek M:

Which would be at what weighted average cost?

Raul Rebello:

We'll have to get back. We don't have that handy right now.

Abhishek M:

No worries. I will connect it. All right. Thank you and all the best.

Moderator:

Thank you. The next question is from the line of Mayur Parkeria from Wealth

Managers India Private Limited.

Mayur Parkeria:

Good evening, gentlemen and thank you for taking my question. My first question is a

slightly very broad-level question. And just two background liner before I go to the

question. This is coming from a very longish perspective of our, at the parent level

also, we had aspirations of 18% ROE and we have met that. And the group has gone

through significant transformations in terms of efficiency and growth. From that

perspective, that's the background I'm just putting. And even our own company has

undergone changes with respect to across management, across financials and

operating. There is a lot of appreciation for that. But still, I want to make a point here

and that's the question. When we look at the ROE structure, despite clocking 2.4%

ROA for the quarter, we are still at 12.5% ROE. And I understand that it's partly

because of rights issue, which is lying there. But even if we have to remove over the

next 1 year, even if that goes out and say that the leverage becomes 5.7, we would be

sub 14% or close to 14% max, which we can go there in terms of the ROE levels.

I want to understand that does the management or do we have aspirations to move

ROEs to a slightly more higher teen levels? And if so, what would be the single largest

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Mahindra & Mahindra Financial Services Limited April 24, 2026

lever for that, given that the top line, which is the NIM is a market determined factor

in terms of competitiveness and challenges and you yourself are saying beyond 7%

going to be slight very difficult? And even that will not move the needle. The asset

quality is at its best in terms of where we are in terms of credit cost. So that is a lever,

which is not going to move the needle again. The third lever is obviously the costs in

between, so which you can guide. But overall, trying to understand is over the next 2

years, 3 years, do we have aspirations to move to higher teens? And if so, what will be

the levers for that?

Raul Rebello:

Thanks, Mayur, for a longish, but important question. I'd invite you to just look at Page

number 32 in your panel. It's a reflection of , while we are clearly not in any ways,

happy to be delivering a 12.5% ROE. But if you look at where we are coming from,

it's from 10% to 12.4% to 12.5%. And, of course, the rights issue would have maybe

muted that a bit. I would just remind you that while the group chases an 18% ROE, we

did say our first stop would be to get to 15. And if you look at the trend that I request

you to look at in Page 32, we have been trending in that direction. Clearly, we are not

hosting our flag and saying this is the best we can get. I've shared in the past the levers

to expand ROE. And simplistically, ROE is the big lever. Now in ROE, if you tell me

what are the levers, NIM is a lever, OPEX is a lever, credit cost is a lever, right? Have

we structurally attempted the ROA and is ROA moving in the right direction? Again,

if you go back and look at how we have, I mean, today, we have hit 2, but that's been

through not any onetime gains here and there. Structurally, the NIM profile has

improved 60 bps in a year is a significant improvement. OPEX has been range bound

because they've been investing, but I do believe OPEX is capped out now. We'll be in

the same range or maybe as operating leverage kicks in, possibly go down a little bit

there.

And finally, at a credit cost level, we are at the higher end of the spectrum, right? At

1.7, we are at the higher end of the spectrum. So there could be, if things play out well,

there could be even ROA expansions on that side. So is 12.5 normal for us? No. We

do want to get to a 15 very soon. And the 15 will be, we are trending in the right

direction. The 15, as I said, will be the ROE expansion with the levers that I just

articulated.

Mayur Parkeria:

Okay, so to summarize, you mean to say that there will be 20, 20 bps across the

spectrum of all the 3 levers, which are easily possible over the next 2, 3 years, which

one should be looking at, right?

Raul Rebello:

So just to add over here, I think when you refer to the ROA being 2.4, I think the ROE,

which is computed at 12.5%, this is the full year ROA of 2%. So that's point number

one. Point number two, if you look at today, I'm trending at a leverage of 4 point --

around 5:1 maybe. And that I think endeavour is very clear that if you want to deliver

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Mahindra & Mahindra Financial Services Limited April 24, 2026

an ROE of 15% plus, then my one of the lever is very clearly I have to move to a debt

equity ratio of almost 6:1. The moment I lever that much along with the 2% and 2.2%

of ROA, our endeavour is clearly to deliver a 15% of return on equity. And that's the

first.

Mayur Parkeria:

Yeah. So actually, the leverage part itself will be a very big kicker, you mean to say,

in terms of delivering the first leg of ROE of 15%?

Raul Rebello:

Yes. Today, if you look at, as you look at our, we are not, we have aspiration to grow

much faster compared to what we have been growing for a couple of years. And the

moment you grow faster, of course you need capital and accordingly your leverage

keeps on going up and that keeps helping you towards achieving the right return on

equity compared to along with the ROA.

Mayur Parkeria:

Okay. The second question I had was slightly near-term picture. Being an auto-focused

NBFC, I understand there is diversification happening but largely, I'm saying today,

it's actually at the midst of many things in terms of possibility of fuel price hike, energy

cost, inflation possibly happening. And if, I'm not predicting, but just trying to say if

inflation goes and there is a medium-term interest rate situation, then we are, El Nino

taking effect. So our rural demand is at a risk. The rural cash flows can be at risk,

collection efficiencies at risk. With all this coming in play in this 6 months' time period,

possibly, are we, whatever aspiration we have in FY '27 optimistically in your opening

comments, does that factor into these very large macro concerns which are expected

to play out in various degrees? And I understand it's very difficult to have a crystal

clear but does it factor? And do we still believe that the next year is going to be steady

and we can deliver into our growth path as we go ahead?

Raul Rebello:

Yes. So Mayur, again, to keep it sharp, we have to be agile to what's happening around

this. We don't trade off growth for risk or margins, as I mentioned. We are across the

length and breadth of the country. We can take calls very quickly. We monitor every

day, every situation. I think we have to lead with being prudent also. And you would

see the reflection of being prudent is what I put out in Page 16 which factors in some

of the clouds which are hovering around us, right? It would be not so prudent if we

didn't recognize those clouds. And the reflection of us being prudent was in creating a

kind of an overlay of INR 217 crores. We are very agile, watching the situation. We

all hope touchwood the monsoons are not as per what the forecasts are, if they are

positive, we will clearly ramp up. If things settle faster we will clearly ramp up. There

are pockets of opportunity even in this environment and that agility is very well baked

into our playbook.

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Mahindra & Mahindra Financial Services Limited April 24, 2026

Moderator:

Sorry to interrupt. May we request Mr. Mayur to please rejoin the queue? We have

participants waiting for their turn. The next question is from the line of Shreya Shivani

from Nomura. Please go ahead.

Shreya Shivani:

Hi thank you for the opportunity. So my one question is going to be on the AI

implementation that you spoke about. Good to hear that it's become more AI/ML in

the back operations team and the collections team. Is there any pilot or any other

program on the AI front being done for any other department? Also, if you can help us

understand if there will be investments, OPEX investments made towards those in the

coming years?

Raul Rebello:

If you just look at Page Number 6 where I've tried to detail out where we are looking

at AI adding to dollar value for our franchise, clearly, the low-hanging fruit was

deploying it in collections and in our AI/ML models for underwriting. We are seeing

good fruits of those investments right now in terms of early bucket efficiency. I have

detailed 25% improvement as well as release of costs in our calls in our call centre

because a lot of our calls, pre-due calls, early bucket calls are happening through 8

multilingual BOTs giving us a steep reduction in the otherwise cost that we had in

collections.

The second use case, which is in the back offices from a processing, I have detailed in

serial number 3. We have gone live in 20% of our business and we are seeing through

our agentic, which we have called SamurAI, we are already seeing a very strong benefit

in terms of TAT. These are quantifiable benefits here and now in the deploy of our AI

toolkits. We are still in the very early stages. As you know, the whole AI for BFSI

segment is much more deployable. We have swapped in the AI toolkits where we think

the here and now benefits are large. But we are not shying away from making the most

sustainable investments where we think the transformational elements of AI can kick

in, right, in the whole re-imagination of our loan journeys in terms of looking at AI

resetting some of the workflows which will result into workforce, I'm not saying

workforce readjustments, but workflow to workforce kind of playbooks getting resets.

All of that is part of the mix. So we have swapped in what we think are the here and

now as well as long-term factoring of the AI toolkits.

Shreya Shivani:

So fair to say that the OPEX investment will continue, right? And at least, I mean,

maybe not very quantifiable right now, but we should account for this in the years to

come?

Raul Rebello:

Yes, yes. Some of it is capex, some of it is OPEX.

Shreya Shivani:

Right that’s useful. Thank you and all the best.

Page 18 of 22

Moderator:

The next question is from the line of Raghav from Ambit Capital. Please go ahead.

Raghav:

Hi thanks for the opportunity I just have one question. So as per your FY '25 Annual

Mahindra & Mahindra Financial Services Limited April 24, 2026

Report, you waived fee income from life insurance sales of about INR 150 crores out

of the total fee income of INR 510 crores. What is that like-to-like figure for this year,

FY '26? So what is the fee income from life insurance sales this year, which was INR

150 crores last year?

Raul Rebello:

I don't think we have disclosed specifically because our fee income is a combination

of three to four elements. There is insurance across motor insurance, life insurance,

health insurance. In that fee income, we have investment income, we have dividend

income. I'm not sure whether.

Raghav:

So, in FY '25 Annual Report that number is disclosed that income from commission

services on life insurance is about INR 150 crores. I just wanted a like-for-like figure

for this year.

Raul Rebello:

Yes, fair to say if most of our fee income has doubled, this possibly would have

doubled also.

Raghav:

Okay. So about INR 300 crores?

Raul Rebello:

Yes. I can get back to you, Raghav, in specific. But as I said, our overall fee income

through has doubled. So in most parameters, this would have doubled because the

corporate agency license came in late last year, and hence, we've seen a good clip for

this year. Fair to say it will normalize. You won't see this kind of 2x growth in the

coming year.

Raghav:

Understood. And see, there's been some chatter around the insurance regulator cutting

down on first-year commissions. What kind of risk would that post year fee income if

that were to happen?

Raul Rebello:

See, we got a corporate agency only last year, right, in the later half. So, whatever we

do in terms of insurance is fully consented. We don't sell any hybrid products. We sell

all protection, good for customer products. They see it in the way in which our claim

payouts are very high. It saves many of our new-to-credit customers getting into family

bankruptcy. So, we are clearly not canvassing any product or our products are really,

products which the insurance company. I mean, the regulator would love us to sell. I

don't see us in terms of our, the kind of clip growth, which we saw from last year may,

not be matchable because the corporate agency came in last year. But sustaining in this

growing in the same clip as our loan book growth in the teen growth seems like a very

reasonable delivery.

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Mahindra & Mahindra Financial Services Limited April 24, 2026

Raghav:

Can you give me the total new business premium sold under life for last year and this

year, if that's something that you can share?

Raul Rebello:

Not off the hand, I might have to kind of connect or you can connect offline to see if

we can bring that out.

Raghav:

No problem. And I have one more question. Can I ask?

Moderator:

Sorry to interrupt you, Mr. Raghav. We request you to please rejoin the queue. Thank

you. The next question is from the line of Meghna Luthra from InCred Equities. Please

go ahead.

Meghna Luthra:

Thank you for the opportunity, sir, I just had one quick question. Is there any particular

geography that you are seeing is behaving differently, say, in April or March?

Raul Rebello:

So, what we usually see for a business like ours is any state or geography which gets

into elections has temporary disruptions, which is not an outlier. This has been the

template that any kind of lender would see, especially if you're lending to not the

primmest of prime customers, there are temporary disruptions. So fair to say with the

Tamil Nadu and West Bengal and Assam, we did see that and we do categorize that as

temporary disruptions and not structural shifts in collection efficiency. Having said

that, the West East crisis has created a little bit of remittance problem in some states.

So, wherever geographies like Kerala, etcetera, depend a lot on remittance-based

income. There could be some temporary stress there, but we do have ways of

overmanaging some of that through collection and more intense engagement with

customers in overcoming some of that. So that's long story short in terms of where

disruptions have impact, but I'm not calling out any serious red flags as we see it from

now.

Meghna Luthra:

Got it, that’s it for now.

Moderator:

Thank you, Next question is from the line of Ashish Agarwal from Renaissance

Investment Managers. Please go ahead.

Ashish Agarwal:

Yeah hi, thank you sir for giving me the opportunity. Now coming back to growth

again, like we have and we mentioned in our parent’s investor deck released in

November '25 parent aspirations as well that growth is expected at 18% to 20% in

medium term. So, are we towards that trajectory? I know you have mentioned that this

year, we will it would be a function of risk as well. But are we on that trajectory? Or

how do you see that growth in the medium term?

Raul Rebello:

Yes. No, thank you, and the reference was important just to get every piece of

understanding right. We said growth in the decade at 18% to 20%, that means from '21

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Mahindra & Mahindra Financial Services Limited April 24, 2026

to '31 we were citing that period, which means for the next 5 years, we are baked in a

16% to 18% growth. Do we hold to that 16% to 18% growth CAGR for the next 4 to

5 years? Yes. What are the levers to get to that growth? The wheels business will grow

at close to market trends. The bigger growth will come in from 2 - 3 categories which

are more relatively new. So, we don't look at 20-30% growth there. We look at 30% to

40% growth there in the SME business, the mortgage business, some of the new

businesses in leasing and sweating out cross-sell in PL for our existing customers. So,

the long answer short is, yes 16% to 18% is the CAGR growth for the medium term.

Ashish Agarwal:

Okay. Thank you, sir, that was helpful.

Moderator:

Thank you, the next question is from the line of Vinod Rajamani from Nirmal Bang.

Please go ahead.

Vinod Rajamani:

Yes sir, thank you taking my question. I apologize, I joined slightly late. So just on this

management overlay so your Q4 collection efficiency is quite strong at around 98%.

Yet you've taken this additional management overlay this quarter. So, any specific

localized stress that you, that sort of prompted you to take this management overlay,

especially when collections are doing well? That's the question I have.

Raul Rebello:

Yes. Vinod, I think you missed our opening commentary. The management overlay

has nothing to do with what happened in FY '26. We just spelled out and for your

benefit, I'll repeat it. The management overlay is more keeping in mind the current

headwinds, which you are very aware of, which is the West Asia Crisis, some of the

monsoon related guidance’s given by the two meteorological departments. Our April

collection numbers also are pretty much in the clip that we want it to be. This is more

prudence-based overlay created, more from an overall FY27 headwinds that we see

right now. If those headwinds pass us and are not headwinds, we don't mind

specifically releasing those provisions back. But this has nothing to do with the

collection efficiency or FY26 in total.

Vinod Rajamani:

Yeah, understood thanks so much. That is the only thing.

Moderator:

Thank you, Ladies and gentlemen, that was the last question for today. With that, I

now hand the conference over to management for closing comments.

Raul Rebello:

Thank you, nothing much to add in closing comments. I'll just repeat what I said at the

start. It's good to close the year on a positive note. Q4 was extremely, I would say,

robust in terms of serious profitability uptick, which we have seen through margin

accretion and through very strong credit cost and asset quality progress. I also want to

call out a very hearty climb back to some of the growth which we didn't see in the first

half of the year. We were able to use the tailwinds of growth, especially in the wheels

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Mahindra & Mahindra Financial Services Limited April 24, 2026

business and overall has ended in FY '26 in reflection, which has been which was, in

my view, a very strong year of climb back. So as part of the enthused management, it's

for us a good year '26, which gives us a lot of courage going into '27 to continue

momentum, at the same time being calibrated with certain headwinds, but the franchise

is well set for sustainable growth over the long period. Thank you.

Moderator:

Thank you. Ladies and gentlemen, on behalf of Mahindra & Mahindra Financial

Services Limited, that concludes this conference. Thank you for joining us, and you

may now disconnect your lines.

Note: Minor refinements made to this transcript in case contents not captured accurately and/ or for correct

representation of the deliberations.

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