IIFL

July 22, 2026 The Manager, The Manager, Listing Department, Listing Department, BSE Limited, The National Stock Exchange of India Limited, Phiroze Jeejeebhoy Towers, Exchange Plaza, 5th Floor, Plot C/1, G Block, Dalal Street, Bandra - Kurla Complex, Bandra (E), Mumbai 400 001 Mumbai 400 051 BSE Scrip Code: 532636 NSE Symbol: IIFL Subject: Press Release and Presentation on Unaudited Financial Results for the quarter ended June 30, 2026 Dear Sir/Madam, Pursuant to Regulation 30 of the Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations, 2015, enclosed herewith is the Press Release and Presentation to be made to the Investors/ Analysts on the Unaudited Financial Results of the Company for the quarter ended June 30, 2026, as follows: 1. Press Release - Annexure 1 2. Investor/Analysts Presentation - Annexure 2 The same has also been made available on the website of the Company at www.iifl.com. Kindly take the above on record and oblige. Thanking you, For IIFL Finance Limited ____________________ Samrat Sanyal Company Secretary & Compliance Officer ACS – 13863 Email ID: csteam@iifl.com Place: Mumbai Encl: as above CC: India International Exchange (IFSC) Limited NSE IFSC Limited The Signature, Building No.13B, GIFT SEZ, 1201, Brigade International Financial Centre GIFT City, Gandhinagar, Gujarat - 382355 12th floor, Block-14, Road 1C, Zone -1, GIFT SEZ, Gandhinagar, Gujarat - 382355 IIFL Finance Limited CIN No.: L67100MH1995PLC093797 Corporate Office – 802, 8th Floor, Hubtown Solaris, N.S. Phadke Marg, Vijay Nagar, Andheri East, Mumbai 400069 Tel: (91-22) 6788 1000. Fax: (91-22) 6788 1010 Regd. Office – IIFL House, Sun Infotech Park, Road No. 16V, Plot No. B-23, Thane Industrial Area, Wagle Estate, Thane – 400604 Tel: (91-22)41035000. Fax: (91-22) 25806654 E-mail: csteam@iifl.com Website: www.iifl.com Annexure 1 IIFL Finance Limited - Q1FY27 Results Press Release Press Release For immediate publication Mumbai, India | July 22, 2026 Strong Q1FY27 Performance: PAT at ₹713 Cr, up 14% QoQ; AUM crosses ₹1.15 lakh Cr. IIFL Finance Limited (“IIFL Finance”), a leading retail-focused NBFC, today announced its financial results for the quarter ended June 30, 2026, delivering strong growth, improved asset quality, and robust profitability. Performance Overview • IIFL Finance delivered a robust quarter with consistent growth across core businesses, driven by a strategic focus on secured lending, disciplined portfolio rebalancing, and improved operating efficiency • Total income for Q1FY27 stood at ₹2,202.4 Cr, up 34% YoY, while pre-provision operating profit rose 50% YoY to ₹1,252.4 Cr. Profit before tax increased 161% YoY to ₹928.6 Cr, reflecting strong operating leverage and improved asset quality • For Q1FY27, PAT (pre-NCI) stood at ₹713.1 Cr, marking a 160% YoY growth, highlighting the continued strength of the company’s secured lending strategy Key Highlights ➢ Consolidated AUM grew to ₹1,15,523 Cr, up 7% QoQ and 38% YoY ➢ Profit After Tax (pre-NCI) stood at ₹713.1 Cr, up 14% QoQ and 160% YoY ➢ Gross NPA at 1.6% (up 9 bps QoQ) ➢ Net NPA at 0.8% (up 9 bps QoQ) ➢ Provision Coverage Ratio strengthened to 94% ➢ Book value at ₹333.9 ➢ ROA at 3.1% and ROE at 19.5% ➢ Strong liquidity position of ₹7,148 Cr ➢ Computed consolidated CRAR at 24.3% Mr. Nirmal Jain, Founder & Managing Director, IIFL Finance said: “Q1FY27 demonstrates that our transformation is now showing results. Return on equity annualised at 19.5% and return on assets at 3.1% mark a decisive return to best-in-class profitability, and the book is now nearly 90% secured. Gold loans have powered growth and although the pace of growth can slow down, it remains a core engine, with mortgages and secured MSME expected to gain momentum. With a robust balance sheet, an AI-led operating model and deepening bank partnerships, we are confident of delivering resilient, capital-efficient growth through FY27 while serving underserved segments across India.” 1 Business Segment Performance • Gold Loans: Gold loan AUM surged to ₹58,406 Cr, up 114% YoY and 11% QoQ, emerging as the primary growth driver. Asset quality remained healthy with GNPA at 0.61% • Home Finance: AUM stood at ₹41,540 Cr, up 4% QoQ. Asset quality remained stable with GNPA at 1.46%, reflecting continued focus on prudent underwriting • MSME Loans: Continued shift towards secured MSME lending, with MSME AUM growing 9% QoQ to ₹10,808 Cr and disciplined reduction in unsecured exposure, leading to improved risk profile • Microfinance: Portfolio stabilization continued with AUM at ₹9,473 Cr, up 4% QoQ, alongside improving asset quality and calibrated growth Key Updates • Moody's Ratings has assigned Ba3 Issuer rating and (P)Ba3 GMTN program rating to IIFL Finance Limited; outlook stable • Raised US$500 mn through Social Bonds Issuance proceeds which are directed to income generating loans for women, low-income and rural / semi-urban borrowers. • Crisil ESG Ratings has assigned an ESG rating of ‘Crisil ESG 66’ and Core ESG rating of ‘Crisil Core ESG 69’ to the Company Strategic Focus The company continues to execute on its strategy of “Resilient, Capital-Efficient Growth” anchored on: • Secured lending focus (Gold + Mortgages) • Expansion in underserved MSME and Bharat segments • AI-led operating model driving productivity and risk management • Branch-led distribution with hyperlocal sourcing • Co-lending partnerships enabling capital-light growth • Strong capital efficiency through DA/PTC and co-lending Off-book AUM continues to scale meaningfully with cumulative DA + co-lending originations of ₹1.55 lakh Cr since FY14 (through Q4FY26), with zero losses reported in co-lent portfolios. AI Transformation IIFL Finance is accelerating its AI-led transformation across underwriting, collections, customer engagement, and cross-sell: • ML-led Voice AI driving significant customer win-back through targeted calling campaigns • Grounded, multilingual 24/7 customer bot with seamless human hand-off for service queries • AI video training launched for 50%+ of frontline staff, accelerating proficiency at scale, alongside faster credit decisions using structured discussion capture • AI-powered gold-image fraud detection analysed over 1.5 lakh gold ornament images in Q1FY27 to focus field audits on higher-risk cases 2 Outlook IIFL Finance enters the rest of FY27 with strong momentum, a robust balance sheet, and a clear strategic roadmap targeting ~25% AUM growth, ROA of 3.1-3.3%, ROE of 16-20%, and an off-book mix of 35-40% for the full year, focused on: • Scaling secured lending franchises • Expanding co-lending partnerships with banks • Proposed equity raise • Maintaining superior asset quality and capital discipline Quarter ended Quarter ended Quarter ended Rs Crore Y-o-Y Q-o-Q Jun 30, 2026 Jun 30, 2025 Mar 31, 2026 Loan AUM 1,15,523 83,889 38% 1,08,180 7% Pre-provision operating 1,252.4 836.1 50% 1,172.7 7% profit* Profit before tax (pre- 928.6 356.3 161% 832.6 12% exceptional items) Profit after tax (pre-NCI1) 713.1 274.2 160% 623.2 14% Return on assets 3.1% 1.6% 156 bps 3.0% 17 bps Return on equity 19.5% 7.6% 1188 bps 17.9% 162 bps GNPA 1.6% 2.3% (79 bps) 1.5% 9 bps NNPA 0.8% 1.1% (31 bps) 0.7% 9 bps *excluding net gain/(loss) on fair value changes 1NCI is Non-controlling interest Leadership Update Mr. Vikas Jain joins as Chief Financial Officer, bringing over two decades of experience across finance, treasury, capital markets, risk and investor relations in leading financial institutions. He spent over six years with the Bajaj Finserv Group, where he was part of the leadership team during a period of significant growth and operational transformation. Prior to joining the Company, he served as Group CFO at Hinduja Leyland Finance. His experience spans large-scale fund raising, balance sheet management, regulatory engagement and building high-performing finance functions, and he will play a key role in supporting the Company’s next phase of growth and value creation. Mr. Vikas Jain, CFO, IIFL Finance said: ” It is an exciting time to join IIFL Finance, and Q1FY27 reflects the strength of the platform I am stepping into - PAT up 14% QoQ and Pre-Provision Operating Profit up 7% QoQ, even as we continue to invest in growth, reflecting disciplined cost management and improving operating leverage. During the quarter, 3 we also strengthened our global funding franchise with a US$500 million social bonds issuance and received a Ba3 (stable) rating from Moody’s. I look forward to building on this strong foundation and bringing continued rigour to our cost discipline and capital planning as we grow through FY27” Awards and Recognition • IIFL Finance received further ESG ratings upgrades/reaffirmations as of June 2026, all improved or stable versus March 2026 - Sustainalytics Risk Rating improved to 19.1 (Low Risk) from 25.9 (Medium Risk); S&P Global CSA 2025 maiden score of 46; ESG Risk.ai Rating stable at 69 (Strong); NSE Rating stable at 65 (Strong); CRISIL ESG Rating stable at 60 (Strong) • IIFL Foundation continued its Miyawaki Plantation initiative in Udaipur, Rajasthan, planting 11,000 trees to improve biodiversity and green cover as part of ongoing environmental initiatives • IIFL Foundation's Sakhiyon Ki Baadi program continued to benefit 18,432 girl children across 715 learning centers under CSR in aspirational districts • IIFL Foundation provided 12,000 electrolyte ORS sachets to Mumbai Traffic Police to help prevent heat-related illnesses and dehydration during the summer months About IIFL Finance IIFL Finance Limited, along with its subsidiaries IIFL Home Finance and IIFL Samasta Finance, is a leading retail-focused NBFC offering diversified loan products, including home, gold, MSME, microfinance, and capital market finance. With a network of 4,937 branches, IIFL leverages a robust phygital model to serve underserved segments across India. This document may contain certain forward looking statements based on management expectations. Actual results may vary significantly from these forward looking statements. This document does not constitute an offer to buy or sell IIFL products, services or securities. The press release, results and presentation for analysts/press for the quarter ended June 30, 2026, are available under the ‘Financials’ section on our website www.iifl.com. Investor & Media Contact: Media Relations Investor Relations Sourav Mishra Kirti Timmanagoudar Email:sourav.mishra@iifl.com Email:ir@iifl.com 4 Annexure 2 Performance Review Quarter ended June 2026 July 22, 2026 IIFL FINANCE LTD. | Bloomberg: IIFL IN | NSE:IIFL | BSE:532636 Contents | Q1FY27 1 1 IIFL Finance Consolidated 3 – 14 2 FY27 Strategy 15– 20 3 IIFL Finance Standalone 21 – 27 4 IIFL Home Finance 28 – 33 5 IIFL Samasta Finance 34 – 39 6 Corporate Information 40 – 48 2 IIFL FINANCE (CONSOLIDATED) Q1FY27 Update 3 IIFL Finance (Consolidated) Q1 FY27 Performance at a Glance Loan AUM PPOP Gross NPA Net NPA PAT (pre NCI) Book Value ₹1,15,523 Cr ₹1,252.4 Cr 1.6% 0.8% ₹713.1 Cr ₹ 333.9 ▲ 7% QoQ ▲ 7% QoQ ▲ 9 bps ▲ 9 bps ▲ 14% QoQ ▲ 7% QoQ Liquidity ROA ROE CRAR Branches EPS ₹15.9 ₹7,148 Cr 3.1%* 19.5% annualized 24.3%* 4,937 not annualized *Consolidated CRAR of 24.3% is computed. CRAR for IIFL Finance (Standalone) 17.1%, IIFL Home Finance 41.7% and IIFL Samasta Finance 24.9% 4 IIFL Finance (Consolidated): Key Highlights (1/2) AUM (₹ Cr) AUM mix (%) Asset Quality (%) 1,15,523 10% 9% 8% 8% 4% 3% 1,08,180 8% 3.2 8% 12% 15% 17% 13% 9% 9% 2.3 78,960 78,341 11% 10% 11% 12% 2.2 1.8 64,638 51,210 32% 32% 30% 27% 49% 51% 1.8 1.5 1.6 1.0 1.2 1.1 0.8 40% 35% 34% 35% 30% 29% 0.7 FY22 FY23 FY24 FY25 FY26 Q1FY27 FY22 FY23 FY24 FY25 FY26 Q1FY27 FY22 FY23 FY24 FY25 FY26 Q1FY27 Home Loan Gold Loan MSME loan MFI Others GNPA% NNPA% PPOP (₹ Cr) Profit After Tax (₹ Cr) Operating expenses to Avg AUM (%) RBI embargo 4,117 4.2 1,974 3.9 3.9 3,679 impact 1,817 RBI embargo 3.4 3.3 3.4 1,608 2,818 impact 2573 1,188 713 1,252 578 FY23 FY24 FY25 FY26 Q1FY27 FY22 FY23 FY24 FY25* FY26 Q1FY27 FY22 FY23 FY24 FY25 FY26 Q1FY27 5 IIFL Finance (Consolidated): Key Highlights ( 2/2 ) Interest Spread (%) CRAR (%*) ROA / ROE (%) 20.6 19.9 18.4 19.5 28.4 28.2 27.7 14.6 16.4 17.2 16.1 16.3 16.5 RBI embargo impact 7 7.4 8.2 6.7 7.3 7.5 13.1 6.1 25.3 24.3 3.4 2.7 3.3 3.4 2.4 3.1 8.5 9.0 9.0 9.4 9.0 9.1 0.9 FY22 FY23 FY24 FY25* FY26 Q1FY27 Q1FY26 Q2FY26 Q3FY26 Q4FY26 Q1FY27 FY22 FY23 FY24 FY25 FY26 Q1FY27 ROA ROE COF % Spread % Borrowing (₹ Cr) Borrowing mix (%) Net gearing 73,009 4.2x 67,991 17% 1 7 0 % % 15% 18% 21% 21% 4.0x 11% 8% 4% 7% 7% 3.7x 3.8x 50,931 3.5x 45,993 38% 25% 3.4x 38,691 38% 43% 29% 32% 35,586 51% 35% 45% 35% 43% 40% FY22 FY23 FY24 FY25 FY26 Q1FY27 FY22 FY23 FY24 FY25 FY26 Q1FY27 FY22 FY23 FY24 FY25 FY26 Q1FY27 Term Loan Debentures Refinance Securitization & others Note: Consolidated CRAR is computed. Borrowings is without IND-AS adjustments and includes interest accrued 6 IIFL Finance (Consolidated): Income Statement ₹ Cr Q1FY27 Q4FY26 Q-o-Q% Q1FY26 Y-o-Y% FY26 Interest income 3,030.0 2,773.4 9% 2,265.2 34% 10,021.2 Interest expense (1,719.5) (1,609.6) 7% (1,288.8) 33% (5,717.4) Net interest income 1,310.5 1,163.8 13% 976.5 34% 4,303.8 Income from Off-book assets 786.3 773.1 2% 560.0 40% 2,851.8 Other Income 105.6 153.2 (31%) 101.4 4% 470.8 Total income 2,202.4 2,090.0 5% 1,637.9 34% 7,626.4 Operating expense (950.0) (917.3) 4% (801.7) 18% (3,509.8) Pre provision operating profit 1,252.4 1,172.7 7% 836.1 50% 4,116.7 Loan losses & provision (294.2) (325.7) (10%) (512.5) (43%) (1,738.2) Net Gain/(Loss) on Fair Value Changes (29.6) (14.3) --- 32.6 --- 30.1 Profit before tax 928.6 832.6 12% 356.3 161% 2,408.6 Profit after tax (pre NCI) 713.1 623.2 14% 274.2 160% 1,816.7 Minority Interest (38.1) (36.4) 5% (40.8) (7%) (155.9) Profit after tax (post NCI) 675.0 586.8 15% 233.4 189% 1,660.8 Total Comprehensive Income (post NCI) 679.8 609.9 11% 224.9 202% 1,675.7 Book value per share (₹) 333.9 318.8 5% 291.5 15% 318.8 Earnings per share (₹ basic, not annualized) 15.9 13.8 15% 5.5 189% 39.1 7 IIFL Finance (Consolidated): Balance Sheet ASSETS (₹ Cr) LIABILITIES & EQUITY (₹ Cr) Financial Assets Financial Liabilities Cash and Bank Balances 4,891 Debt Securities 24,711 Receivables 70 Borrowings (Other) 43,824 Loan Assets 76,610 Subordinated Liabilities 5,459 Investments 5,842 Other financial liabilities 1,500 Other financial assets 2,676 Payables 339 Total Financial Assets (A) 90,089 Total Financial Liabilities (A) 75,833 Non-Financial Assets Non-Financial Liabilities (B) 652 Current & Deferred tax 627 Equity share capital 85 PP&E 1,573 Other Equity 14,538 Other non-financial assets 563 Shareholder's Equity (C) 14,623 Total Non-Financial Assets (B) 2,764 Non-Controlling Interest (D) 1,745 Total (A)+(B) 92,853 Total (A)+(B)+(C)+(D) 92,853 8 IIFL Finance (Consolidated): Loan Mix and Growth Loan AUM (₹ Cr) Q1FY27 Q4FY26 Q-o-Q% Q1FY26 Y-o-Y% Loan AUM (₹ Cr) Home Loan 33,030 32,125 3% 32,017 3% Gold Loan 58,406 52,581 11% 27,274 114% 1,15,523 MSME Loan 10,808 9,916 9% 9,761 11% 1,08,180 11% a) MSME Secured 10,459 9,526 10% 8,978 17% 12% 78,960 78,341 b) Supply chain 348 390 (11%) 783 (56%) 64,638 Microfinance 9,473 9,143 4% 8,916 6% 25% 21% 51,210 24% Core Business 1,11,717 1,03,765 8% 77,968 43% 89% 88% 23% Discontinued business* 2,507 3,082 (19%) 4,350 (42%) 75% 79% 76% 77% Construction Real Estate 872 930 (6%) 885 (1%) Capital market 427 403 6% 686 (38%) FY22 FY23 FY24 FY25 FY26 Q1FY27 Total 1,15,523 1,08,180 7% 83,889 38% Secured Unsecured * Discontinued Business: Personal Loan and Unsecured Business Loan in IIFL Standalone Entity 9 IIFL Finance (Consolidated): Yield, Cost and Margins Yield % Q1FY27 Q4FY26 Q-o-Q% Q1FY26 Y-o-Y% Yield, Cost of Borrowing, Spread (%) Home Loan 10.50% 10.55% (0.05%) 10.89% (0.39%) 17.2 16.5 Gold Loan 18.57% 18.12% 0.45% 18.18% 0.39% 16.4 16.1 16.3 14.6 MSME Loan 16.35% 16.73% (0.38%) 17.91% (1.56%) a) MSME Secured 16.42% 16.84% (0.42%) 18.31% (1.89%) 7.43 8.17 6.66 7.32 7.48 6.12 b) Supply chain 14.09% 14.10% (0.01%) 13.34% 0.75% Microfinance 24.66% 24.54% 0.12% 24.28% 0.38% Core Business 16.49% 16.21% 0.28% 15.85% 0.64% 8.51 8.97 9.02 9.40 8.97 9.05 Discontinued business 19.86% 20.03% (0.17%) 20.94% (1.08%) CRE 15.59% 15.47% 0.12% 15.65% (0.06%) Capital market 11.55% 10.52% 1.03% 12.37% (0.82%) FY22 FY23 FY24 FY25 FY26 Q1FY27 Total Yield 16.53% 16.29% 0.24% 16.08% 0.45% Cost of Borrowing Spread Total Cost of Borrowing 9.05% 8.97% 0.08% 9.50% 0.45% Note: Interest Spread is calculated using end of period portfolio yield and end of period cost of borrowing. 10 IIFL Finance (Consolidated): Asset Quality GNPA & NNPA Trend (%) GNPA % Q1FY27 Q4FY26 Q-o-Q% Q1FY26 Y-o-Y% 3.15 Home Loan 1.02% 0.81% 0.21% 1.74% (0.72%) Gold Loan 0.61% 0.35% 0.26% 0.18% 0.43% 2.32 MSME Loan 3.67% 3.65% 0.02% 4.53% (0.86%) 2.23 a) MSME Secured 3.69% 3.62% 0.07% 4.77% (1.08%) 1.83 1.84 1.55 b) Supply chain 3.18% 4.11% (0.93%) 2.68% 0.50% 1.46 1.20 Microfinance 3.39% 3.87% (0.49%) 4.68% (1.29%) 1.08 1.05 0.82 0.73 Core Business 1.36% 1.21% 0.15% 1.98% (0.62%) Discontinued business 8.88% 8.75% 0.13% 7.06% 1.82% CRE 2.29% 0.49% 1.80% 1.70% 0.59% FY22 FY23 FY24 FY25 FY26 Q1FY27 Capital market 0.00% 0.00% 0.00% 0.00% 0.00% GNPA% NNPA% Total 1.55% 1.46% 0.09% 2.34% (0.79%) As at Q1FY27, the Provision Coverage was 94% 11 IIFL Finance (Consolidated): Asset Quality & Provisioning Loan Book (₹ Cr) 0 dpd 1-30 31-90 90+ Total S1 Prov% S2 Prov% S3 Prov% RBI ECL Home Loan 92.8% 3.1% 3.1% 1.0% 21,465 0.4% 3.7% 35.8% 105.5 180.9 Gold Loan 91.1% 4.5% 3.8% 0.6% 34,993 0.6% 0.8% 15.9% 171.3 244.2 MSME Loan 85.6% 5.9% 4.8% 3.7% 7,777 1.3% 8.8% 41.7% 87.7 245.4 a) MSME Secured 85.6% 5.8% 4.9% 3.7% 7,429 1.3% 9.0% 40.5% 85.2 233.6 b) Supply chain 85.3% 9.0% 2.4% 3.2% 348 1.2% 1.7% 69.7% 2.5 11.8 Microfinance 95.6% 0.5% 0.6% 3.4% 7,563 0.9% 17.6% 70.5% 152.7 250.3 Core Business 91.5% 3.8% 3.4% 1.4% 71,799 0.6% 3.1% 42.3% 517.2 920.8 CRE 80.0% 7.9% 9.8% 2.3% 872 0.5% 1.8% 100.0% 26.1 25.7 MSME Unsecured 84.8% 2.8% 3.6% 8.8% 1,869 0.4% 21.1% 69.6% 26.8 135.2 Capital Market 100.0% 0.0% 0.0% 0.0% 427 0.4% 0.0% 0.0% 1.7 1.9 Personal Loan 71.4% 6.0% 8.5% 14.1% 25 2.8% 17.3% 91.1% 0.5 4.1 Total 91.2% 3.8% 3.4% 1.6% 74,992 0.6% 3.5% 47.3% 571.8 1,087.6 12 IIFL Finance (Consolidated): Liquidity and Funding Diversified Borrowing Mix (Outstanding On-Book exposure) 35,586 38,691 45,993 50,931 67,992 73,009 8% 2% 4% 10% 14% 12% 19% 19% 13% 16% 15% 17% 15% 16% 19% 14% 8% 20% 20% 7% 19% 23% 21% 19% 45% 49% 48% 37% 37% 36% FY22 FY23 FY24 FY25 FY26 Q1FY27 Term Loan Debentures Refinance ECB Securitization & others TToottaall bboorrrroowwiinnggss ₹₹ CCrr Asset Liability Match (ALM) - Surplus across all buckets Well covered Debt Repayment Schedule Equity raise approval 98,161 30,551 32,205 The Board has proposed an enabling resolution, 29,282 81,344 98,161 Free Cash + 27,775 for shareholders’ approval by way of a Special 72,115 undrawn lines = 24,464 Interest Resolution at the AGM on 24 July 2026, to raise 22,797 75,540 ₹7,148Cr 20,557 equity capital through one or more permitted 61,393 17,936 routes, including QIP, FPO, preferential issue, 45,203 15,635 rights issue or other equity-linked instruments; 33,735 13,325 to strengthen the Company’s capital position, 25,791 21,091 7,523 16,517 and support future growth. The timing, structure 5,123 10,020 16,319 3,842 Principal and size of the issuance will be determined by 10,767 2,878 5,824 the Board based on business needs and 1,020 prevailing market conditions. 14 days 1 2 3 6 1 year 3 years 5 years All month monthsmonthsmonths Borrowings is without IND-AS adjustments and includes interest accrued 13 IIFL Finance (Standalone): US$500 mn Social Bonds Issuance 144A / Reg S off GMTN Listed on India INX & NSE IX SPO Provider: Sustainable Fitch ~3.76x US$500mn Over US$1.8bn OVERSUBSCRIBED ISSUANCE IN JUNE 2026 ORDERBOOK Regions participated Asia 33% Europe & Middle East 31% USA/Canada 36% IIFL Finance assigned Ba3 (stable) ratings by Moody’s Eligible Social Loans — Access to Essential Services Financing & Financial Inclusion Employment Generation Socioeconomic Advancement Water & Sanitation Access Affordable gold, MSME and microfinance Promoting entrepreneurship among Reaching new-to-credit, rural and semi- SAJAL loans financing household tap-water loans for under-banked, under-served women borrowers and small-business urban customers and marginalised connections and toilet construction. borrowers. livelihoods. communities. Use of Proceeds — aligned with ICMA Social Bond Principles 2023 & LMA Social Loan Principles 2023; proceeds directed to income generating loans for women, low-income and rural / semi-urban borrowers. 14 FY27 STRATEGY Resilient, Capital-Efficient Growth 15 FY27 Strategy: Resilient, Capital-Efficient Growth Focussing onsecured prioritysectorlendingfor superiorasset qualityandbankpartnerships Our 6 Strategic Pillars Strategy Flywheel Secured Portfolio Anchor Asset Quality & 1 GoldLoans+Mortgages(HL/LAP) Trust → Lowerrisk,stablegrowth,superiorassetquality Reinforces Secured Lending Bharat+MSME Flywheel Dominance 2 UnbankedMSMEs+households Bank Partnerships → Lifetimejourney:Gold→MSME→Mortgage / Co-Lending AI-LedOperating Model 3 Underwriting|Fraud|Collections|Cross-sell Higher Customer → Lowercreditcost+higherproductivity Lifetime Value Secured 4 Branch-Led Distribution Engine Lending Capital Multi-producthubswithhyperlocalsourcing Focus Efficiency → Higherper-branchAUM&profitability 5 Co-LendingasCoreEngine Bankpartnerships atscale Stronger Faster → Capital-lightgrowth+liquiditycomfort+risksharing CapitalEfficiency Discipline Branch Growth 6 DA/PTC/Co-lendingmix Economics → OptimisedRWA/CRAR+strongliquidity Focused | Capital-Efficient | Financial Inclusion | Risk Mitigation | Sustained Growth 16 FY Strategy: Co-lending a Key Growth Driver ₹1,15,523 Cr ₹ 40,531 Cr 15 Consolidated AUM Off-book AUM (35%) Active bank co-lending partners Off-book mix across IIFL businesses (% of AUM, Q1FY27) RBI Co-Lending Directions, 2025 | Key Changes AUM Off-book Off-book DA Co-lending Entity (Product) ✓ Gold co-lending re-established under RBI CLM-1 + (₹ Cr) (₹ Cr) % (₹ Cr) (₹ Cr) CAM; 5 partners live and ₹4,000 Cr fresh lines IIFL Finance Standalone operational in Q1 FY27 63,170 23,316 37% 15,295 9,225 (Gold + MSME) ✓ Sanctioned limits of ₹14,630 Cr (₹5,105 Cr added in last two quarters); ~₹3,400 Cr ready to deploy IIFL Home Finance 41,540 14,349 35% 8,901 5,448 immediately (Home Loan + LAP) IIFL Samasta 10,813 2,866 27% 1,921 1 (Microfinance) IIFL is well prepared - pioneer status Total 1,15,523 40,531 35% 26,118 14,674 ✓ ₹1.55 lakh Cr cumulative DA + co-lending originated 9,225 14,674 FY14-Q4FY26; zero losses in co-lent portfolio 14,397 7,557 11,639 ✓ Tech stack ready: iLOS/LMS, escrow agent infra, 15- 10,606 4,705 14,187 day book transfer SOP, near-real-time NPA mirroring 16,979 16,488 12,789 23,704 26,118 6,914 744 2,148 1,921 947 ✓ Diversified product partnerships — Gold, Home, FY23 FY24 FY25 FY26 Q1FY27 Gold Loan Home Loan MSME Micro finance MSME Secured Unsecured MSME, MFI; flexibility on PSL & non-PSL post Jan'26 Assignment book Co-lending book Assignment book Co-lending book Note: Co-lending includes Co-origination 17 FY27 Strategy: AI Started Delivering Impact The portfolio spans growth, frontline capability, risk, collections, credit and customer service. Voice AI Customer bot WIN-BACK Significant ML-led customer win- Grounded multilingual service 24/7 back via targeted voice calling with seamless human hand-off. AI ALREADY AT WORK Video AI training Credit decisions Six proof points FAST AI video training launched for 50%+ Personal discussions are FAST One expanding portfolio frontline staff, acceleratingproficiency captured and structured for at scale. faster decisions. Gold-image fraud checks Collections 1.5 lakh HIGH Over 1.5 lakh gold ornament images ML prioritisation plus Voice analysed in Q1FY27 to focus field AI improve reach and audits on higher-risk cases. collection efficiency. Going live by Sep 2026: an AI Branch Manager copilot for frontline teams and always-on video-analysis credit audit. 18 FY27 Strategy: Estimated Impact of AI Projects Over 2-3 years Project PACE targets three value pools; Project AI Connect runs them on one orchestration layer with no vendor lock-in. PROJECT PACE — THREE VALUE POOLS 15–25% 8–20% 10–40% People productivity Operating cost Loss prevention frontline output per FTE; reduction across targeted lower fraud, leakage and 20–35% in support functions processes and workflows error across the book HOW WE GET THERE — A DISCIPLINED, FINANCE-CERTIFIED PATH 1 Baseline → 2 Blueprint → 3 Pilot → 4 Scale PROJECT AI CONNECT — ONE PLATFORM, IN-HOUSE, NO LOCK-IN Intelligent orchestration layer Built in-house, no lock-in Governed and secure One Knowledge Orchestration layer routes intent across In-house AI CoE with a build-plus-buy, open- Robust governance spanning InfoSec, data privacy and Voice, WhatsApp, Video and Web & App — multi- architecture approach — IIFL owns the layer and continuous model-risk monitoring across every use model, grounded, with PII redaction and human hand- continuously optimises models. case. off. Indicative opportunity ranges, pre-baseline and not financial guidance. Net savings are finance-certified with no double-counting. 19 Financial Targets: FY27 & 3-Year Plan Near-term FY27 targets alongside the medium-term (FY28–FY29) trajectory across key performance metrics FY27 TARGETS ~25% 1.5-1.7% 3.1–3.3% 16–20% 35–40% ROE AUM Growth Credit Costs ROA Off-Book Loan Assets Equity raise amount will have impact 3-YEAR PLAN (FY28–FY29) ~20% 1.0–1.2% 3.6–3.8% 18–20% ~40% AUM CAGR Credit Costs ROA ROE Off-Book Loan Assets These targets are forward-looking statements based on current assumptions, are subject to risks, uncertainties, and factors beyond management's control. 20 IIFL FINANCE (STANDALONE) Q1FY27 Update 21 IIFL Finance (Standalone): Q1FY27 Performance Summary Loan AUM Secured AUM PPOP Gross NPA Yield Spread 19.9% ₹63,170 Cr 95% ₹810.2 Cr 1.3% 18.5% 9.1% ▲ 10% QoQ ▲ 18% QoQ* ▲ 12 bps ▲ 39 bps QoQ ▲ 28 bps QoQ Customers Opex to avg AUM ROE Branches Avg ticket size 23.2 lakh 3.3% 24.6% 3,049 ₹1.04 Lakh Note: Adjusted for dividends from subsidiaries in Q4FY2026 22 IIFL Finance (Standalone): Financial Performance ₹ Cr Q1FY27 Q4FY26 Q-o-Q Q1FY26 Y-o-Y FY26 Interest income 1,729.7 1,578.4 10% 1,079.4 60% 5,305.0 Interest expense (1,036.8) (984.9) 5% (701.4) 48% (3,273.3) Net interest income 692.9 593.5 17% 378.0 83% 2,031.7 Income from off-book 579.0 543.2 7% 344.3 68% 1,880.2 Other Income 35.9 43.1 (17%) 46.6 (23%) 159.9 Dividend Income 0.0 122.0 (100%) 0.0 0% 122.0 Total income 1,307.8 1,301.8 0% 768.9 70% 4,193.8 Operating expense (497.6) (495.7) 0% (423.3) 18% (1,961.9) PPOP 810.2 806.1 1% 345.6 134% 2,231.9 Loan losses & provision (154.0) (143.0) 8% (182.5) (16%) (705.6) Net gain/(loss) on FV (51.3) (21.8) - 15.3 - (20.2) PBT 604.9 641.3 (6%) 178.3 239% 1,506.1 PBT (Before Dividend) 604.9 519.3 16% 178.3 239% 1,384.10 Profit after tax 467.1 508.9 (8%) 132.8 252% 1,153.5 23 IIFL Finance (Standalone): Key Highlights (1/2) AUM (₹ Cr) Profit After Tax (₹ Cr) ROA / ROE (%) 63,170 24.6 57,604 1,154 18.5 17.6 16.7 806 RBI embargo 745 585 11.1 impact RBI embargo 467 25,573 29,250 27,508 impact 3.3 3.5 2.3 2.8 3.7 21,109 (1.4) (410) (6.9) FY22 FY23 FY24 FY25* FY26 Q1FY27 FY22 FY23 FY24 FY25 FY26 Q1FY27 FY22 FY23 FY24 FY25* FY26 Q1FY27 ROA ROE Asset Quality (%) CRAR (%) Opex to Avg AUM (%) 3.7 23.9 6.2 2.9 20.4 18.8 18.5 17.8 17.1 5.3 5.6 4.9 4.8 1.9 3.3 1.9 1.6 1.3 1.2 1.3 0.7 0.6 0.7 0.6 FY22 FY23 FY24 FY25 FY26 Q1FY27 FY22 FY23 FY24 FY25 FY26 Q1FY27 FY22 FY23 FY24 FY25 FY26 Q1FY27 GNPA% NNPA% 24 IIFL Finance (Standalone): Key Highlights (2/2) Interest Spread (%) Average ticket size (₹ lakhs) AUM mix (%) 5% 100% 19% 15% 16% 22% 7% 16.4 17.8 19.3 18.1 18.1 18.5 1.13 80% 4% 4% 4% 2% 2% 2% 0.92 0.95 0.98 0.97 1.04 8.7 10.1 8.2 8.8 9.1 60% 7.6 91% 93% 40% 77% 81% 80% 76% 20% 8.8 9.1 9.2 9.9 9.3 9.4 0% FY22 FY23 FY24 FY25 FY26 Q1FY27 FY22 FY23 FY24 FY25 FY26 Q1FY27 FY22 FY23 FY24 FY25 FY26 Q1FY27 COF % Spread % Gold Loan MSME LAP+SCF Others Borrowing (₹ Cr) Borrowing mix (%) Net gearing 4.5x 7 4.3x 37,894 42,460 1 1 1 7 10 1 8 5 1 4 8 31 30 3.6x 38 25 1 1 3.4x 38 43 34 40 3.0x 24,349 2.2x 19,609 45 51 16,317 16,719 35 35 34 29 FY22 FY23 FY24 FY25 FY26 Q1FY27 Term Loan Debentures FY22 FY23 FY24 FY25 FY26 Q1FY27 Refinance Securitization & others FY22 FY23 FY24 FY25 FY26 Q1FY27 Borrowings is without IND-AS adjustments and includes interest accrued 25 IIFL Finance (Standalone): Gold Loan Risk Management On-boarding: Fraud checks, Bureau Checks, Lower of two independent valuations e-KYC or Lower of two valuations used Branch walk-in Independent gold valuation by 2 Valuers Bureau & AI-led fraud checks Upload KYC docs Insurance Branch Security Adequate Insurance — gold & Physical guards & IP-camera Real-time central monitoring & OTP-based vault opening cash in vault & transit; GPS surveillance controlled vault access Cellular vaults & auto-hooters trackers Audit Storage – Gold and Documents Day end Analytics based red flags investigated by Offsite Audit Gold is stored in vaults in a tamper proof packet Loan team account number is mentioned on the packet Scheduled & Surprise audits by internal /third party audit AI led image fraud detection: Flags potential fraud, duplicate team - Purity verification of near 100% packets pledging, quality mismatches and suspicious patterns 26 IIFL Finance (Standalone): Loan Mix and Growth GOLD LOAN | ₹58,406 Cr | 92.5% of Total MSME LOAN | ₹ 1,661Cr | 2.6 % of Total NON-CORE | ₹3,104 Cr | 4.9 % of Total Secured MSME (LAP) ₹ 1,312 Cr CRE ₹169 Cr ATS ₹1.2L ATS: ₹232.0L | Yield: 14.20% Winding down Yield 18.57% Focus on mid-sized MSMEs in emerging markets LTV 70% Capital Market ₹427 Cr Gold Tonnage 64.3 MT Synergistic business Supply Chain Finance ₹348 Cr ATS: ₹25.5L | Yield: 14.09% Discontinued business ₹2,507 Cr Slowed down, given current market outlook Digital, Personal loan, Unsecured BL • Opened 113 new branches • 3.5L new customers added in Q1 FY27 Security Receipts* (₹ Cr) Gold Loan AUM (₹ Cr) MSME Loan AUM (₹ Cr) 1,661 52,581 58,406 1,375 2,911 2,938 2,603 2,543 1,035 684 20,733 23,354 21,022 16,228 719 362 56 42 FY22 FY23 FY24 FY25 FY26 Q1FY27 FY22 FY23 FY24 FY25 FY26 Q1FY27 FY22 FY23 FY24 FY25 FY26 Q1FY27 * Net of provisions 27 IIFL Home Finance: Q1FY27 Performance Summary AUM PPOP GNPA Incremental Yield PAT (Pre NCI) ₹41,540 Cr ₹311.3 Cr 1.46% 11.5% ₹185.5 Cr ▲ 4% QoQ 7% QoQ ▲ 24 bps QoQ ▲ 45 bps QoQ ▲ 5% QoQ Disbursements DSA Sourcing Home Loan Share Credit Cost Branches ₹3,175 Cr 36% 79.5% ₹79 Cr 311 ▲ 39% QoQ 29 IIFL Home Finance: Financial Performance ₹ Cr Q1FY27 Q4FY26 Q-o-Q Q1FY26 Y-o-Y FY26 Interest income 787.8 727.1 8% 730.2 8% 2,920.7 Interest expense (477.3) (435.2) (10%) (419.3) (14%) (1,719.5) Net interest income 310.6 291.8 6% 310.9 0% 1,201.2 Income from off-book 155.8 151.0 3% 170.4 (9%) 692.0 Other Income 38.5 70.5 (45%) 48.2 (20%) 216.5 Total income 504.9 513.4 (2%) 529.5 (5%) 2,109.6 Operating expense (193.6) (179.6) 8% (161.2) 20% (642.5) PPOP 311.3 333.8 (7%) 368.3 (15%) 1,467.1 Loan losses & provision (79.3) (90.5) (12%) (114.9) (31%) (4,66.9) Net Gain/(Loss) on Fair Value Changes 7.1 (5.3) - 4.3 - (3.1) PBT 239.1 237.9 1% 257.7 (7%) 997.1 PAT (Pre NCI) 185.5 177.1 5% 201.3 (8%) 763.4 30 IIFL Home Finance: Key Highlights (1/2) ROA / ROE (%) AUM (₹ Cr) PAT (₹ Cr) 39,732 40,075 41,540 1,017 976 24.9 35,499 768 763 28,512 23,617 593 17.6 16.9 14.0 9.8 9.1 186 3.6 3.9 4.4 3.8 2.6 2.3 FY22 FY23 FY24 FY25 FY26 Q1FY27 FY22 FY23 FY24 FY25 FY26 Q1FY27 FY22 FY23 FY24 FY25 FY26 Q1FY27 ROA ROE Asset Quality (%) CRAR (%) Opex to Avg AUM (%) 47.3 47.2 1.9 1.8 1.8 42.8 42.1 41.7 1.6 3.1 1.5 30.5 1.2 2.1 1.8 1.5 1.5 1.2 2.1 1.5 1.3 1.0 0.8 0.9 FY22 FY23 FY24 FY25 FY26 Q1FY27 FY22 FY23 FY24 FY25 FY26 Q1FY27 FY22 FY23 FY24 FY25 FY26 Q1FY27 GNPA% NNPA% 31 IIFL Home Finance: Key Highlights (2/2) AUM mix (%) Interest Spread Average ticket size (₹ lakhs) 2 3 2 2 2 1 11.1 12.4 12.6 12.4 11.6 11.6 23 21 20 19 18 19 4.1 4.4 3.9 20.48 3.3 3.5 3.4 16.85 17.29 15.60 14.26 14.89 75 76 77 80 80 79 7.8 8.3 8.3 8.5 8.1 8.2 FY22 FY23 FY24 FY25 FY26 Q1FY27 FY22 FY23 FY24 FY25 FY26 Q1FY27 FY22 FY23 FY24 FY25 FY26 Q1FY27 COF % Spread % Home loan MSME Secured Construction finance Borrowing (₹ Cr) Borrowing mix (%) Net gearing 22,342 22,603 4 1 3 6 7 7 4.6x 19,531 17,481 20 21 27 19 19 14,776 28 14,061 22 22 17 17 2.4x 2.7x 2.5x 2.7x 2.7x 24 23 55 56 57 57 46 43 FY22 FY23 FY24 FY25 FY26 Q1FY27 FY22 FY23 FY24 FY25 FY26 Q1FY27 FY22 FY23 FY24 FY25 FY26 Q1FY27 Term Loan Debentures Refinance Securitisation & others Borrowings is without IND-AS adjustments and includes interest accrued 32 IIFL Home Finance: Loan Mix and Growth HOME LOAN | ₹33,030 Cr | 79.5% of total MSME SECURED (LAP) | ₹7,807 Cr | 18.8% of total AFFORDABLE PROJ FINANCE | ₹703 Cr | 1.7% of total ATS ₹16.62 Lakhs ATS ₹17.66 Lakhs ATS ₹730.29 Lakhs Yield 10.50% Yield 15.76% Yield 15.07% Tenor Upto 25 years Tenor Upto 15 years Disbursal Tenor Upto 5 years • Secure Business Loans for small businesses to • Loans to fund construction projects, such as • Loans to fund purchase, construction and meet working capital requirements & for business residential, commercial, or infrastructure renovation of homes esp. for EWS and LIG expansion development AUM Trend (₹ Cr) AUM Trend (₹ Cr) AUM Trend (₹ Cr) 27,438 31,588 32,125 33,030 7,250 7,464 7,184 7,807 807 810 680 767 703 5,905 21,800 5,346 544 17,727 FY22 FY23 FY24 FY25 FY26 Q1FY27 FY22 FY23 FY24 FY25 FY26 Q1FY27 FY22 FY23 FY24 FY25 FY26 Q1FY27 33 IIFL Samasta Finance: Q1FY27 Performance Summary Disbursements AUM GNPA NNPA PAT ₹1,966 Cr ₹10,813 Cr 3.3% 1.0% ₹61 Cr ▲28.1% QoQ ▲53.4% YoY ▲ 3.0% QoQ ▲ 50 bps QoQ ▲ 16 bps QoQ ▲1% QoQ Customers CRAR ROE Branches Avg ticket size ₹21.3 lakh 24.9% 12.6% 1,615 ₹ 0.69 Lakh 35 IIFL Samasta Finance: Financial Performance ₹ Cr Q1FY27 Q4FY26 Q-o-Q Q1FY26 Y-o-Y FY26 Interest income 488.2 442.9 10% 423.6 15% 1,674.0 Interest expense (208.2) (196.4) (6%) (185.7) (12%) (767.4) Net interest income 280.0 246.5 14% 237.9 18% 906.6 Income from off-book 51.9 81.1 (36%) 45.4 14% 281.8 Other Income 57.0 70.7 (19%) 56.1 2% 256.7 Total income 388.9 398.2 (2%) 339.4 15% 1,445.0 Operating expense (257.3) (242.0) (6%) (217.5) (18%) (905.4) PPOP 131.5 156.2 (16%) 121.9 8% 539.6 Loan losses & provision (60.9) (92.1) (34%) (215.1) (72%) (565.7) Net Gain/(Loss) on Fair Value Changes 14.6 12.6 - 12.3 - 52.1 PBT 85.3 76.6 11% (80.9) (205%) 26.1 PAT (Pre NCI) 61.2 60.6 1% (60.8) (201%) 21.3 24 IIFL Samasta Finance: Key Highlights (1/2) AUM (₹ Cr) PAT (₹ Cr) ROA / ROE (%) 14,211 503 31.5 10,552 11,101 10,501 10,813 6,484 11.4 12.6 51 128 61 6.3 1.7 5.0 1.1 1.1 2.4 20 21 0.9 0.2 0.2 FY22 FY23 FY24 FY25 FY26 Q1FY27 FY22 FY23 FY24 FY25 FY26 Q1FY27 FY22 FY23 FY24 FY25 FY26 Q1FY27 Return on Assets Return on Equity Asset Quality (%) CRAR (%) Opex to Avg AUM (%) 32.4 9.7 9.0 4.7 26.5 3.8 24.0 24.9 6.9 7.2 6.7 7.3 3.1 3.3 17.8 17.1 2.1 1.9 0.8 0.8 1.4 1.2 1.0 0.3 FY22 FY23 FY24 FY25 FY26 Q1FY27 FY22 FY23 FY24 FY25 FY26 Q1FY27 FY22 FY23 FY24 FY25 FY26 Q1FY27 GNPA% NNPA% 37 IIFL Samasta Finance: Key Highlights (2/2) AUM mix (%) Interest Spread Average ticket size (₹ lakhs) 3 2 4 3 5 3 5 5 3 4 3 4 21.9 23.8 24.4 24.1 24.3 24.4 5 12 0.68 0.69 7 8 13 11 0.54 13.7 14.2 13.9 14.3 14.6 0.48 12.3 0.44 0.39 90 86 84 79 80 81 9.6 10.1 10.3 10.2 10.0 9.8 FY22 FY23 FY24 FY25 FY26 Q1FY27 FY22 FY23 FY24 FY25 FY26 Q1FY27 FY22 FY23 FY24 FY25 FY26 Q1FY27 Spread % Microfinance MSME Secured Dairy cattle loan MSME Unsecured Borrowing (₹ Cr) Borrowing mix (%) Net gearing 3 8,903 5.3x 7,756 7,946 17 16 16 1 7 4 1 3 5 1 2 4 4.6x 7,196 7,051 11 12 4.1x 17 23 34 5,208 36 2.9x 3.0x 2.7x 72 72 65 57 46 50 FY22 FY23 FY24 FY25 FY26 Q1FY27 FY22 FY23 FY24 FY25 FY26 Q1FY27 FY22 FY23 FY24 FY25 FY26 Q1FY27 Term Loan Debentures Refinance Securitisation & others Borrowings is without IND-AS adjustments and includes interest accrued 38 IIFL Samasta Finance: Loan Mix and Growth GROUP LOANS (MFI) | ₹8,721 Cr | 81% of Total MSME LOAN | ₹1,744 Cr | 16% of Total DAIRY LOAN | ₹348 Cr | 3% of Total Secured MSME (LAP) ₹1,340 Cr ATS ₹0.60L ATS ₹0.68L ATS: ₹4.81L | Yield: 22.47% Yield 24.59% Yield 24.8% For graduating MFI customers CGMFU Cover 65% of book Unsecured MSME Loan ₹404 Cr • Small-ticket loans for income • Disbursals made in Q1FY27 will be covered under CGMFU ATS: ₹2.24L | Yield: 26.67% generation in Q2 2027 All incremental under CGFMU MFI Loan AUM (₹ Cr) MSME Loan AUM (₹ Cr) Dairy Cattle Loan AUM (₹ Cr) 1,760 1,787 1,744 717 11,891 1,604 598 9,072 8,735 8,352 8,721 1,049 430 362 348 5,821 488 175 FY22 FY23 FY24 FY25 FY26 Q1FY27 FY22 FY23 FY24 FY25 FY26 Q1FY27 FY22 FY23 FY24 FY25 FY26 Q1FY27 39 CORPORATE INFORMATION Group Structure, Strategy & Governance 40 IIFL Finance: Group Structure and Ownership IIFL Finance ~ 80% (Listed) ~ 100% Shareholding Pattern % holding IIFL Home Finance IIFL Samasta Finance Promoters 24.8 Institutional Investors 46.5 Home Loan Gold Loan Microfinance Fairfax 15.2 LAR, CRE Secured MSME Loan Other Retail Bank Muscat India Fund 3.3 Theleme 2.7 Since inception, marquee global investors have reposed faith in our business & Abakkus 2.7 management Vanguard 2.2 Bavaria Industries AG 1.3 Whiteoak MF 1.2 (Formerly CDC (20% in HFC Group) subsidiary) Blackrock 1.0 Franklin MF 0.9 2010 2011 2016 2022 Habrok 0.9 Alliance Bernstein 0.9 Public & Others 28.7 As of June 30, 2026 41 Distinguished Board of Directors in the Company & its Subsidiaries Govinda Rajulu B. P. Kanungo Gopalakrishnan Srinivasan Sridhar Chintala Chairman & Independent Soundarajan Chairman & Non- Chairman & Director Non-Executive Director Executive Director Independent Director Former Dy Governor, RBI Fairfax Nominee Former Chairman, NHB Former Chairman, NABARD Girish Kousgi Ramakrishnan Kabir Mathur Managing Director & N Venkatesh Subramanian* Nominee Director CEO Managing Director Independent Director Nirmal Jain* Former CEO, Shriram Capital ADIA Nominee CEO, IIFL Home Finance MD, IIFL Samasta Finance Managing Director Nihar Niranjan Vinod Padikkal Founder, IIFL Group Mohua Mukherjee Bijou Kurien Jambusaria* Nominee Director Independent Director Independent Director Independent Director ADIA Nominee Former World Bank Consultant R Venkataraman* Former COO, Titan Former President, ICAI Joint Managing Director Venkataramanan Kalengada T S Ramakrishnan Mathew Joseph Co- founder, IIFL Group Anantharaman Mandanna Nanaiah Non-Executive Nominee Independent Director Independent Director Independent Director Director Former Corporate Finance LIC Nominee Former CRO, HDFC Limited Former MD, Equifax Head, Standard Chartered Nirma Bhandari M. V. Bhanumathi Mohan Sekhar Sistla Uma IIFL Finance Board Independent Director Independent Director Independent Director Shanmukhi Independent Director IIFL Home Finance Board Former Director General, IIFL Samasta Finance Board Partner, ANB Global Income Tax, Mumbai ED, Accenture Former MD & CEO, SBI-SG 42 *Denotes common directors on the board of parent and subsidiaries An Experienced Senior Management with Strong Credentials R Venkataraman Girish Kousgi N Venkatesh Nirmal Jain Joint Managing Director MD & CEO, IIFL MD, IIFL Samasta Finance Managing Director PGDM-IIMB, BE – IIT, Home Finance Leadership program in PGDM-IIMA, CA, CWA Kharagpur MBA, BCom Microfinance at Harvard Founded and led IIFL since 1995. Co-founder of IIFL. Experience of 25+ years Experience of 25+ years Worked with Unilever for 5 years Worked with ICICI Bank, Barclays PNB Housing, Can Fin Homes, Founder, Samasta Microfinance prior to Tata Capital, IDFC Bank, ICICI Bank acquisition by IIFL Mayank Sharma Vikas Jain Shivalingam Pillai Rahul Sanklecha Business Head – Gold Chief Financial Officer Chief Compliance Officer Chief Risk Officer MBA, Leadership programs CA, CISA,CISM, PMP CA, CWA, CS FRM, MBA, BE from IIMC, ISB Experience of 21+ years Experience of 25+ years Experience of 23+ years in wealth 19+ years of credit & policy experience Hinduja Leyland Finance, Bajaj Finance, Mahindra Finance, HDFC Sales management, broking, insurance and Poonawalla Fincorp, Lendingkart, ICRA Bajaj Housing Finance, PWC lending in IIFL Group of companies Preeti Kannan Kirti Timmanagoudar Gaurav Sharma Govind Modani Chief Human Resource Officer Head – Strategy & IR Chief Technology Officer Head, Treasury MBA-HR, MS-Psychotherapy & MBA - TAPMI BE – IIT, Roorkee CA, BCom Counselling Experience of 25+ years Experience of 29+ years Experience of 26+ years Experience of 18+ years in Finance Brick Eagle, Frost & Sullivan, Geojit, First L&T Finance, MaxLife Insurance, TCS Kotak Bank, Bajaj Finance, Fujitsu, Oracle, Diversified experience in Treasury Global (Founding TCS Bancs member) Mindtree Products K S Praveen Samrat Sanyal Binay Mishra Vinay Agrarwal Head – Audit Assurance Company Secretary & Head – Legal Business Head, MSME MS, Kings College, Compliance Officer Law CA London, MBA, CAIIB BCom (Honors), CS Experience of 22 years with 19+ years Experience of 21 years in Legal and Has previously worked with Bank of 20+ years of experience in building and serving RBI and a brief stint with Bank of Regulatory working with Srei ICICI Bank, America group, Motilal Oswal group, Birla scaling retail lending and distribution-led England in Insurance Supervision Citibank N.A., Axis Bank, Reliance Capital group, TIL group and Martin Burn businesses 43 ESG at IIFL Finance: Strategy & Performance Embedding sustainability into the core of business — recognised by external ratings Environmental Social Governance Climate-conscious operations Inclusive growth + community Strong oversight & transparency ● ISO 14001:2015 certified for 3 large branches ⚫ CSR in aspirational districts: Baran, Sirohi, ● Board-level ESG Committee oversees and (Mumbai, Thane, Bangalore) Jaisalmer, Baramulla, Kupwara approves all ESG initiatives ● Rainwater harvesting reused ~21 lakh litres in ⚫ Sakhiyon Ki Baadi- 715 learning centers ● Sustainability Report aligned with GRI Standards monsoon 2025 benefiting 18,432 girl children 2021 + IFRS SDS ● IoT-based energy monitoring system deployed ⚫ Provided 12,000 electrolyte ORS sachets to the ● First year of external BRSR Core assurance — no at large office Mumbai Traffic to help prevent heat-related major observations (TUV India) illnesses and dehydration during the summer ● Miyawaki Plantation in Udaipur,Rajasthan ● MD chairs FICCI NBFC Committee — sector months. advocacy & policy engagement External ESG Ratings & Recognition As at June 2026 | All ratings improved or stable vs March 2026 | Reflects strengthened governance, disclosures, and ESG integration Sustainalytics Risk Rating S&P Global CSA 2025 ESG Risk.ai NSE CRISIL 19.1 46 69 65 60 (25.9 ) (69 ) (65 ) (60 ) earlier earlier earlier earlier Medium Risk → Low Risk Maiden participation Rating: Strong Rating: Strong Rating: Strong 44 Environmental & Social: Action on the Ground Resource efficiency in operations + targeted community impact in aspirational districts Environmental Initiatives Social Initiatives — IIFL Foundation CSR in Aspirational Districts (Government-identified) Miyawaki Plantation IIFL Foundation is undertaking the plantation of 11,000 trees under the “IIFL Rajasthan- Baran, Jaisalmer, Sirohi Foundation–Udaipur Bharat Vann Project” in Udaipur, Rajasthan, using the Jammu & Kashmir- Baramulla, Kupwara Miyawaki Methodology. The proposed initiative aims to improve local biodiversity, increase green cover, and contribute to environmental restoration Prominent CSR Projects (FY26) — Beneficiaries by developing a dense, self-sustaining native forest ecosystem. Expected project impact Project Beneficiaries Long term carbon capture and climate resilience ⚫ Sakhiyon Ki Baadi — girls' education, Rajasthan 18,432 Biodiversity revival ⚫ ⚫ Model for scalable urban greening projects Solar Barricades for Police- Jaipur & Udaipur, Rajasthan Community at large Improve air & soil quality ⚫ Habitat creation for birds ,insects and small animals Project Heat-shield- Electrolytes for traffic police- Mumbai Maharashtra 850 ⚫ Training in Banking and Finance for youth- Mumbai, Maharashtra 30 Vocational Training for Govt. School Students- Kamrup, Assam 248 Scholarship for Under Graduate Students- IIT Bombay, Maharashtra 75 Administrative Support to School - Mumbai Maharashtra 120 Training in Beauty and Wellness- Baramulla, Jammmu & Kashmir 120 45 Governance, Disclosures & External Recognition Strong board oversight, audited disclosures, and sector leadership Board-Level ESG Committee First Year of External BRSR Assurance Globally Aligned Disclosures Oversees and approves all ESG initiatives. ESG function Reasonable Assurance for BRSR Core (ISAE 3000 Among the few Indian companies preparing undergoes annual internal audit in addition to external Revised, ISAE 3410) by TUV India. FY26 assurance Sustainability Report per GRI Standards 2021 (in assurance of the Sustainability Report. completed with no major observations; full-year accordance) and aligned with relevant sections of IFRS underway. Sustainability Disclosure Standards. Policy Architecture Strengthened (FY26) Enhanced transparency, governance Public Disclosure New Policies Adopted ABAC Policy Refresh 4-5 key policies (IT policy, HR handbook, etc.) Tax Policy and Human Rights Policy adopted Anti-Bribery and Anti-Corruption Policy moved from internal to public domain on website with Board approval modified and re-approved by the Board Industry Leadership Mr. Nirmal Jain, Founder & MD of IIFL Finance, chairs the FICCI NBFC Committee — driving sector advocacy on credit delivery to unbanked / underbanked populations, diversified funding access, and bank-NBFC co-lending. 46 Environment, Social & Governance - Social CSR projects continue with creative use of technology Banking and Finance Course for Marginalized Support to Tattva University- Maharashtra Youth -Maharashtra ▪ Training program in Banking and Finance for youths ▪ Supporting the construction of Tattva from lower income groups (underprivileged), University a greenfield, value-based, multi building their skills to embark a career in the disciplinary, research oriented deemed to be respective sector, through course curated by industry university in Maharashtra rooted in Jain and veterans. Students pursuing Bachelors Degree in Indian knowledge system Commerce, qualify to enroll in this program. ▪ The course equips the students to develop and ▪ The University is being developed on the Training in Banking and Finance for Youth master Maldunge land, where construction work has ▪ - Customer Services Skills already commenced. The Company has applied ▪ - Sales and marketing skills for approval from the University Grants ▪ - Communication and interpersonal skills Commission (UGC) for establishment of the University. A team of experienced architects and ▪ Guest lectures by experienced professionals from the distinguished research advisors has been banking and financial services industry, providing appointed to design the campus and guide its practical insights into current industry trends and academic and research vision. The university is career opportunities. progressing steadily towards becoming a world- class institution for higher education and innovation. ▪ Industry-recognized certification upon successful completion of the program. Tattva University Layout 47 Reconciliation: Consolidated Results with Group Entities Intergroup & Q1FY27 (₹ Cr) Standalone Home Finance Samasta Consolidated Other Subsidiaries Interest income 1,729.7 787.8 488.2 24.3 3,030.0 Interest expense (1,036.8) (477.3) (208.2) 2.8 (1,719.5) NII 692.9 310.6 280.0 27.1 1,310.5 Non-fund income 614.9 194.3 108.9 (26.2) 891.9 Total income 1,307.8 504.9 388.9 0.9 2,202.4 Operating expense (497.6) (193.6) (257.3) (1.5) (950.0) PPOP 810.2 311.3 131.5 (0.6) 1,252.4 Loan losses (154.0) (79.3) (60.9) - (294.2) Core PBT 656.2 232.0 70.6 (0.6) 958.2 FV changes (51.3) 7.1 14.6 - (29.6) PBT 604.9 239.1 85.3 (0.6) 928.6 PAT (pre NCI) 467.1 185.5 61.2 (0.7) 713.1 48 Thank You Published July 2026 IIFL Finance Ltd. All rights reserved. Regd. 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