7.3 There were no loans given against the collateral of gold jewellery or security of shares and hence the percentage of such loans to the total outstanding asset is Nil (31 March, 2025: Nil).

7.4 Loans sanctioned but undisbursed amount to ' 64,071.86 Lacs as on 31 March, 2026 (31 March, 2025: ' 48,518.87 Lacs).

7.5 During the financial year 2025-26, the Company has entered into one securitisation transaction amounting to ' 8,055.92 Lacs (31 March, 2025- 35,799.04 Lacs). These loan assets have not been de-recognised from the loan portfolio of the Company as these does not meet the de-recognition criteria. The Company is responsible for collection and servicing of this loan portfolio on behalf of buyers/investors. In terms of the said securitisation agreements, the Company pays to buyer/investor on monthly basis the prorated collection amount as per the respective agreement terms.

7.6 During the financial year 2025-26, the Company has assigned pools of certain loans amounting to ' 1,02,165.90 Lacs (31 March, 2025: 56,993.56 Lacs) by way of a direct assignment transactions. These loans have been de-recognised from the loan portfolio of the Company as the sale of loan assets is an absolute assignment and transfer on a 'no-recourse' basis. The Company continues to act as a servicer to the assignment transaction on behalf of assignee. In terms of the assignment agreements, the Company pays to assignees, on a monthly basis, the pro-rata collection amounts.

7.7 During the financial year 2025-26, The Company also undertaken co-lending arrangement with Bank, whereby loans are co-originated by both the entities in 20:80 ratio (Company: Bank). Bank share in Co-lending arrangement for the year amounting to ' 23,948.80 Lacs (31 March, 2025: 22,917.48 Lacs). The Company's share in co-lending arrangement amounting to ' 13,184.42 Lacs (31 March, 2025-

' 8,635.58 Lacs) has been recorded in the loan portfolio shown above.

7.8 Expected credit loss

Expected credit loss is a calculation of the present value of the amount expected not to be recovered on a financial asset, for financial reporting purposes. Credit risk is the potential that the obligor and counterparty will fail to meet its financial obligations to the lender. This requires an effective assessment and management of the credit risk at both individual and portfolio level.

(i) Definition of default

The Company considers a financial instrument as defaulted and considered it as Stage 3 (credit-impaired) for ECL calculations in all cases, when the borrower becomes more than 90 days past due on its contractual payments or classified as NPA as per RBI directions. The Probability of Default is an estimate of the likelihood of default over a given time horizon. A default may only happen at a certain time over the assessed year, if the facility has not been previously derecognised and is still in the portfolio.

ii) Exposure at default

Exposure at default is based on the amounts the Company expects to be owed at the time of default. It includes principal, interest which will be accrued till date of default and sanctioned but undisbursed amount.

iii) Loss given default

The Company segments its retail lending products into homogeneous portfolios, based on key characteristics that are relevant to the estimation of future cash flows. The data applied is collected loss data and involves a wider set of transaction characteristics (e.g., product type, wider range of collateral types, loan to value (LTV) ratio, expected realisation rate, etc.) as well as borrower characteristics.

iv) Significant increase in credit risk

The Company continuously monitors all assets subject to ECL. In order to determine whether an instrument or a portfolio of instruments is subject to 12 month ECL or lifetime ECL, the Company assesses whether there has been a significant increase in credit risk since initial recognition. The Company considers an exposure to have significantly increased in credit risk when contractual payments are more than 30 days past due.

When estimating ECL on a collective basis for a group of similar assets, the Company applies the same principles for assessing whether there has been a significant increase in credit risk since initial recognition.

v) Delinquency buckets have been considered as the basis for the staging of all loans with:

- Stage 3 are those accounts which are classified as NPA

- Stage 2 are those accounts wherein there is significant increase in credit risk

- Stage 1 are those accounts wherein DPD is 0-30 days and not considered in Stage 2 and Stage 3

vi) Macro economic factors

Macro-economic variables relevant to the underlying loan portfolio such as Gross Domestic Product, Inflation, Housing Price Index and 10 year bond yield were analysed for their correlation. The Company considers a broad range of forward-looking information with reference to external forecasts of economic parameters such as GDP growth, Inflation, housing price index, 10 year bond yield etc., as considered relevant so as to determine the impact of macro-economic factors on the Company's ECL estimates.

vii) Credit quality of asset

The Company has classified all individual loans as amortised cost and has assessed it at the collective pool level. The individual loan book has been divided into the housing and non-housing (Loan against property) sub portfolios.

The vintage analysis methodology has been used to create the PD term structure which incorporates both 12 month (Stage 1 Loans) and lifetime PD (Stage 2 Loans). The vintage analysis captures a vintage default experience across a particular portfolio by tracking the yearly slippages from advances originating in a particular year. The vintage slippage experience/ default rate is then used to build the PD term structure. The workout methodology has been used to determine LGD wherein the recoveries of loans defaulted in past are tracked and discounted to the date of default. The worked out LGD for loans has been bucketed into various levels of collateral cover. LGD based on collateral cover has been applied to each loan in the portfolio based on specific collateral cover adjusted for the expected fall in valuation. The Company has used the forward looking LGD basis the management expectation on property prices basis the market environment.

Detail of NCD's outstanding is as follows:

i) 5000 (31 March, 2025: 5000), @ 8.35% Secured listed non-convertible debentures (NCD) of face value '1,00,000 each aggregating to ' 5,000 Lacs payable in quarterly instalments. The date of allotment is 26 March 2025. The amount outstanding as on 31 March, 2026 ' 3,750 Lacs (31 March, 2025: 5,000 Lacs).

These NCD having exclusive first charge floating via a deed of hypothecation over specific standard asset portfolio of receivables to the extent equal to an amount aggregating to the total outstanding such that the value of security shall be equal of 1.10 times). The NCD is having ISIN No- INE922K07104

ii) 15,000 (31 March, 2025: Nil), @ 7.85% Secured listed non-convertible debentures of face (NCD) value '1,00,000 each aggregating to ' 15,000 Lacs payable in quarterly instalments. The date of allotment of NCD was 27 November, 2025. The amount outstanding as on 31 March, 2026'14,250 Lacs (31 March, 2025: Nil).

(These NCD having exclusive first charge floating via a deed of hypothecation over specific standard asset portfolio of receivables to the extent equal to an amount aggregating to the total outstanding such that the value of security shall be equal of 1.10 times). The NCD is having ISIN No- INE922K07112.

3 to 15 years (31 March, 2025: 3 to 15 years) from the date of disbursement and are repayable in monthly or quarterly instalments. These loans are secured by hypothecation (exclusive charge) of certain loans given by the Company.

(iii) Term loan form banks inculde Foreign Currency Non-resident Borrowing amounting to ' 75,572.08 Lacs (31 March, 2025- Nil) carrying rate of interest (incliding hedge cost) in the range of 8.62% to 8.75%.

iv) The ECB loan is secured by hypothecation (exclusive charge) of certain loans given by the Company. The same is hedged by derivative instrumnent through cross currency swaps. The derivative instrument is for hedging the underlying ECB transaction as per applicable RBI guidelines and not for any speculative purpose.

(v) Working capital facilities from bank are repayable on demand and carry interest rates ranging from 7.10% to 8.60%.

vi) The Company is not a declared willful defaulter by any bank or financial Institution or other lender, in accordance with the guidelines on willful defaulters issued by the Reserve Bank of India, during the year ended 31 March, 2026 and 31 March, 2025.

vii) The Company has borrowings from banks and financial institutions on the basis of security of loans and the quarterly details filed by the Company with the banks and financial institutions are in accordance with the books of accounts of the Company for the respective quarters.

viii) The Company has not defaulted in the repayment of debt securities, borrowings and interest thereon for the year ended 31 March, 2026 and 31 March, 2025.

(e) Issue of shares

During the year ended 31 March, 2026, 8,63,162 equity shares (31 March, 2025: 8,44,151) have been allotted to employees who have exercised their options under the approved employee stock option plan.

(f) Terms and conditions of the main features of each class of shares

The Company has only one class of equity shares having a face value of ' 5 per share. Each shareholder is entitled to one vote per share. The Company will pay dividend as and when declared. The dividend as and when proposed by the Board of Directors is subject to the approval of the shareholders in the ensuing Annual General Meeting. In the event of liquidation, the equity shareholders are eligible to receive the remaining assets of the Company after distribution of all preferential amounts in proportion to shareholding.

Nature and purpose of other reserve Securities premium

Securities premium represents premium received on issue of shares. The amount is utilised in accordance with the provisions of the Companies Act, 2013.

Statutory reserve

As per Section 29C(1) of National Housing Bank Act 1987, the Company is required to transfer at least 20% of its Net profit every year to a reserve before any dividend is declared.

Employee share based payment reserve

This reserve is used to recognise the fair value of the options issued to employees of the Company under Company's employee stock option plan.

General reserve

The Company created a General Reserve in pursuant to the provisions of the Companies Act, 1956, wherein certain percentage of profits were required to be transferred to General Reserve before declaring dividends. As per Companies Act, 2013, the requirement to transfer profits to General Reserve is not mandatory. General reserve is a free reserve available to the Company for distribution.

Retained earnings

Retained earnings represents the amount of accumulated earnings of the Company.

Re-measurements of defined benefit plans

Represents the cumulative actuarial gains/(losses) arising on defined benefit plans classified under Other Comprehensive income. Effective portion of cash flow hedge reserve

Represents the cumulative gains/(losses) arising on revaluation of the derivative instruments and underlying financial instrument designated as cash flow hedges through OCI.

Q4I SEGMENT REPORTING

The Managing Director (MD) and Cheif Executive Officer (CEO) of the Company has been identified as the chief operating decision maker (CODM) as defined in the IND AS 108. "Operating Segments." Operating segments are reported in a manner consistent with the internal reporting provided to the chief operating decision maker (CODM). CODM is responsible for allocating the resources, assess the financial performance and position of the Company and makes strategic decision.

(i) The Company received income tax notice under section 143(3) of the Income Tax Act, 1961 (the Act) dated 25 December 2019 for tax demand amounting to ' 445.23 Lacs on account of unexplained credit under Section 68 of the Act for assessment year 2017-18. In response to such notice, the Company has filed an appeal before Commissioner of Income Tax (Appeals). The Company has deposited ' 89.05 Lacs under protest and balance amount of ' 356.18 Lacs was adjusted against refund of A.Y 2023-24 and A.Y 2024-25. The legal proceeding when ultimately concluded will not, in the opinion of the management, have a material effect on the financial position of the Company.

(ii) The Company received an income tax notice under section 143(1)(a) of the Income Tax Act, 1961 on 04 March, 2020, for the assessment year 2019-20, for tax demand of ' 214.80 Lacs, on account of disallowance of Interest payable on NCD issued to mutual fund under section 43B of the Income Tax Act, 1961. The said amount has been adjusted against the refund due for the assessment year 2019-20 The Company has filed an appeal before the National Faceless Appeal Centre, New Delhi.

(iii) The Company has received a demand order of ' 49.06 Lacs under Section 74 of CGST Act 2017 (read with MPGST Act and IGST Act) for determination of short/non payment of tax and ITC wrongly availed. The Company has fiiled an appeal against the same with the relevant authorities.

(iv) The Company has received a demand order of ' 10.58 Lacs under section 73 of CGST Act 2017 for non reversal of ITC on cross charge. The Company has fiiled an appeal against the same with the relevant authorities.

(v) Bank guarantee amounting to ' 25 Lacs (March 2025: 25 Lacs) has been given to UIDAI and Rs. 2 lakhs to E-mitra (March 2025: Nil) Above amount does not include the contingencies, the likelihood of which is remote.

C6I DISCLOSURES AS PER THE MICRO, SMALL AND MEDIUM ENTERPRISES DEVELOPMENT ACT, 2006

The Company had requested its suppliers to confirm the status as to whether they are covered under the Micro, Small and Medium Enterprises Development Act, 2006 and is in the continuous process of obtaining such confirmation from its suppliers. The disclosure relating to unpaid amount as at the year-end together with interest paid/payable as required under the said Act have been given to the extent such parties could be identified on the basis of the information available with the Company regarding the status of suppliers under MSMED Act, 2006.

B) Defined benefit plans Gratuity

The Company provides gratuity to its employees which are defined benefit plan. The present value of obligation is determined based on actuarial valuation using the Projected Unit Credit Method, which recognises each period of service as giving rise to additional unit of employee benefit entitlement and measures each unit separately to build up the final obligation.

These plans typically expose the Company to actuarial risks such as: investment risk, interest rate risk, longevity risk and salary risk.

Investment risk

The present value of the defined benefit plan liability is calculated using a discount rate which is determined by reference to market yields at the end of the reporting period on government bonds.

Interest risk

The plan exposes the Company to the risk of fall in interest rates. A fall in interest rates will result in an increase in the ultimate cost of providing the above benefit and will thus result in an increase in the value of the liability.

Longevity risk

The present value of the defined benefit plan liability is calculated by reference to the best estimate of the mortality of plan participants both during and after their employment. An increase in the life expectancy of the plan participants will increase the plan's liability.

Salary risk

The present value of the defined benefit plan liability is calculated with the assumption of salary increase rate of plan participants in future. Deviation in the rate of increase of salary in future for plan participants from the rate of increase in salary used to determine the present value of plan will have a bearing on the plan's liability.

The most recent actuarial valuation of the plan assets and the present value of the defined benefit plan were carried out as at 31 March, 2026 by Mr. Ashok Kumar Garg (FIAI M.No. 00057), Fellow of the Institute of Actuaries of India. The present value of the defined benefit plan, and the related current service cost, were measured using the projected unit credit method.

K0! FINANCIAL INSTRUMENTS 40.1 Capital management Capital

The Company maintains an actively managed capital base to cover risks inherent in the business and is meeting the capital adequacy requirements of the National Housing Bank (NHB) and Reserve Bank of India (RBI). The adequacy of the Company's capital is monitored using, among other measures, the regulations issued by NHB and RBI.

Capital management

The capital management objectives of the Company are:

- to ensure that the Company complies with externally imposed capital requirements, if any and maintains strong credit ratings and healthy capital ratios

- to ensure the ability to continue as a going concern

- to provide an adequate return to shareholders

40.3 Fair value measurement of assets and liabilities Valuation Principles

Fair value is the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction in the principal (or most advantageous) market at the measurement date under current market conditions (i.e., an exit price), regardless of whether that price is directly/indirectly observable or estimated using a valuation technique. In order to show how fair values have been derived, financial instruments are classified based on a hierarchy of valuation techniques.

Fair Value of financial instruments which are not measured at Fair Value

The carrying amounts and fair value of the group's financial instruments are reasonable approximations of fair values at financial statement level.

Valuation methodologies of financial instruments not measured at fair value Loans

The fair value of loans is estimated by discounting the expected future contractual cash flows using current market interest rates for similar loans with comparable credit risk and maturity profiles. Given that the current market rates do not significantly differ from the contractual rates, the carrying amounts of these loans approximate their fair values.

Borrowings

The Company's most of the borrowings are at floating rate which approximates the fair value.

Fair value of fixed rate borrowings is determined by discounting expected future contractual cash flows using current market interest rates charged for similar new loans and carrying value approximates the fair value for fixed rate borrowing at financial statement level.

Short Term and Other Financial Assets and Liabilities

The management assessed that cash and cash equivalents, receivables, investments, other financial assets, trade payables and other financial liabilities approximate their carrying amounts largely due to the short-term maturities of these instruments.

Assets held for sale

Real estate properties are valued based on a valuations given by internal technical valuers.

40.4. Financial risk management

The Board has the overall responsibility of risk management - there are two committees of the Board which takes care of managing overall risk in the organisation. In accordance with the RBI and NHB guidelines to enable Housing Finance Companies to adopt best practices and greater transparency in their operations, the Board of Directors of the Company has constituted a Risk Management Committee to review risk management in relation to various risks, namely, market risk, credit risk, and operational risk, and an Asset Liability Management Committee (ALCO) to review the liquidity and interest rate risk.

a) Credit risk

Credit risk is the risk of loss that may occur from the failure of any party to abide by the terms and conditions of any contract, principally the failure to make required payments of amounts due to the Company. In its lending operations, the Company is principally exposed to credit risk.

The credit risk is governed by various product policies. The product policies outlines the type of products that can be offered, customer categories, the targeted customer profile and the credit approval process and limits. The Company measures, monitors and manages credit risk at an individual borrower level. The credit risk for individual borrowers is being managed at portfolio level for both Housing Loans and Non-housing Loans. The Company has a structured and standardised credit approval process, which includes a well-established procedure of comprehensive credit appraisal. Also, refer note 7.

Credit risk management

The Company assesses and manages credit risk based on internal credit rating system and external ratings.

Cash and cash equivalents and bank deposits

Credit risk related to cash and cash equivalents and bank deposits is managed by only accepting highly rated banks and diversifying bank deposits and accounts in different banks across the country.

Loans

The customers are primarily low and middle -income, salaried and self-employed individuals. The credit officers evaluate credit proposals on the basis of active credit policies as on the date of approval. The criteria typically include factors such as the borrower's income and obligations, the loan-to-value ratio and demographic parameters subject to regulatory guidelines. Any deviations need to be approved at the designated levels.

The various process controls such as PAN Number Check, CERSAI database scrubbing, Credit Bureau Report analysis are undertaken prior to approval of a loan. Individual loans are secured by the mortgage of the borrowers property.

The Company considers a financial instrument as defaulted and considers it as Stage 3 (credit-impaired) for expected credit loss (ECL) calculations, when the assets become more than 90 days past due on its contractual payments and these assets continue to be classifed as Stage 3 till the entire overdues are received,in accordance with the RBI guidelines and Board approved ECL Policy.

The following table sets out information about credit quality of loans measured at amortised cost based on days past due information. The amount represents gross carrying amount. (Refer note 7 - Loans for detailed disclosure on gross carrying value and ECL amount on loans).

Derivative Financial Instruments

Counter partner risk in derivatives is being manged by way of limiting the exposure to large and reputed banks of the country having stable asset quality and adequary of capital.

Receivables

Receivables are related to commission income and are managed by monitoring the recoverability of amounts continuously Investments

Investments are generally made in mutual funds and high rated debt securities. Credit risk related to these investments is managed by monitoring the recoverability of such amounts continuously.

Other financial assets measured at amortised cost

Other financial assets measured at amortized cost includes security deposits, EIS receivables on derecognised portfolio and others. Credit risk related to these other financial assets is managed by monitoring the recoverability of such amounts continuously.

b) Market risk (i) Interest rate risk

Market risk is the risk that the fair value or future cash flows of a financial instrument will fluctuate because of changes in market factors. Such changes in the values of financial instruments may result from changes in the interest rates, credit, liquidity and other market changes. The Company's exposure to market risk is primarily on account of interest rate risk and currency risk.

Interest rate risk exposure

The Company is subject to interest rate risk, since the rates of loans and borrowings might fluctuate over the tenure of instrument. Interest rates are highly sensitive to many factors beyond control, including the monetary policies of the Reserve Bank of India, deregulation of the financial sector in India, domestic and international economic and political conditions inflation and other factors. In order to manage interest rate risk, the Company seeks to optimise borrowing profile between short-term and long-term loans. The liabilities are categorised into various time buckets based on their maturities and Asset Liability Management Committee supervise an interest rate sensitivity report periodically for assessment of interest rate risks.

(ii) Currency risk

Foreign currency risk is the risk that the fair value or future cash flows of an exposure will fluctuate because of changes in foreign currency rates. The Company's exposure to the risk of changes in foreign exchange rates relates primarily to External Commercial Borrowings (ECB). The Company has hedged its foreign currency exposure through Cross Currency Swaps in such a manner that it has fixed determinate outflows in its functional currency and as such there would be no significant impact of movement in foreign currency rates on the Company's profit before tax (PBT).

c) Liquidity risk

Prudent liquidity risk management implies maintaining sufficient cash and marketable securities and the availability of funding through an adequate amount of committed credit facilities to meet obligations when due.

Institutional set-up for liquidity risk Management:

Management of the Company monitors forecast of liquidity position and cash and cash equivalents on the basis of expected cash flows. The Asset Liability Management Policy aims to align market risk management with overall strategic objectives, articulate current interest rate view and determine pricing, mix and maturity profile of assets and liabilities. The asset liability management policy involves preparation and analysis of liquidity gap reports and ensuring preventive and corrective measures. It also addresses the interest rate risk by providing for duration gap analysis and control by providing limits to the gaps.

The tables below analyse the financial assets and financial liabilities of the Company into relevant maturity groupings based on their contractual maturities for all non-derivative financial assets.

Disclosure on Liquidity Coverage Ratio (LCR)

The RBI (Non-Banking Financial Companies - Asset Liability Management) Directions, 2025 required all non-deposit taking HFC with an asset size of ' 5,000 crore and above to maintain LCR of minimum 100 per cent (i.e., the stock of HQLA shall at least equal total net cash outflows) on an ongoing basis.

The Company's Board approved Asset Liability Management (ALM) Policy covers its Liquidity Risk Management policies and processes, stress testing, contingency funding plan, maturity profiling, Currency Risk, Interest Rate Risk and Liquidity Risk Monitoring Tools. The Company regularly reviews the maturity position of assets and liabilities and liquidity buffers, and ensures maintenance of sufficient quantum of High Quality Liquid Assets as at 31 March, 2026 and 31 March, 2025.

d) Operational Risk

Operational risk is the risk of loss resulting from inadequate or failed internal processes, people and system or from external events. Operational risk is associated with human error, system failures and inadequate procedures and controls. It is the risk of loss arising from the potential that inadequate information system; technology failures, breaches in internal controls, fraud, unforeseen catastrophes, or other operational problems may result in unexpected losses or reputation problems. Operational risk exists in all products and business activities.

The Company recognises that operational risk event types that have the potential to result in substantial losses includes Internal fraud, External fraud, employment practices and workplace safety, clients, products and business practices, business disruption and system failures, damage to physical assets, and finally execution, delivery and process management.

The Company cannot expect to eliminate all operational risks, but it endeavours to manage these risks through a control framework and by monitoring and responding to potential risks. Controls include effective segregation of duties, access, authorisation and reconciliation procedures, staff education and assessment processes, such as the use of internal audit.

2 Exchange traded Interest Rate (IR) Derivative

The Company has not entered into any Exchange traded interest rate (IR) derivative during the current as well as previous financial year, hence the disclosure under this clause is not applicable.

3 Disclosures on Risk Exposure in Derivatives

i) Qualitative Disclosure

Structure and organization for management of risk in derivatives trading:

The Board of Directors, the Asset Liability Management Committee (ALCO) and the Risk Management Committee (RMC) are entrusted with the management of market risks and derivatives booked to hedge the same, if any. The philosophy and framework for the hedging through derivative is laid out in theRisk Management policy approved by Board. The Risk Management Committee reviews all risks periodically. The monitoring and measurement of risk is carried out by the Risk Department headed by Chief Risk Officer which is independent of the Treasury Front office and back office.

Scope and nature of risk measurement, risk reporting and risk monitoring systems:

As per the risk framework, derivatives are being used only for hedging purpose and not speculating purposes. Company has undertaken Cross Currency swap and forward contracts to hedge the foreign exchange exposure on its foreign currency liability. Hedge effectiveness of this transaction is assessed on periodic basis.

Policies for hedging and / or mitigating risk and strategies and processes for monitoring the continuing effectiveness of hedges/mitigants:

The Risk management Policy and Accounting Policy details the hedging strategies, hedging processes, accounting treatment, documentation requirements and effectiveness testing for hedges. Hedges are monitored for effectiveness periodically, in accordance with the Policy.

Accounting policy for recording hedge and non-hedge transactions; recognition of income, premiums and discounts; valuation of outstanding contracts; provisioning, collateral and credit risk mitigation:

The Company holds derivative financial instruments to hedge its foreign currency and interest rate risk exposures. Derivatives are initially recognised at fair value at the date a derivative contract is entered into and are subsequently remeasured to their fair value at each balance sheet date. The resulting gain/loss is recognised in the statement of profit and loss immediately unless the derivative is designated and is effective as a hedging instrument, in which event the timing of the recognition in the statement of profit and loss depends on the nature of the hedge relationship.

Cash flow hedges: When a derivative is designated as a cash flow hedging instrument, the effective portion of changes in the fair value of the derivative is recognised in OCI and accumulated in the other equity under 'effective portion of cash flows hedges'. The effective portion of changes in the fair value of the derivative that is recognised in OCI is limited to the cumulative change in fair value of the hedged item, determined on a present value basis, from inception of the hedge. Any ineffective portion of changes in fair value of the derivative is recognised immediately in profit or loss. The Company designates only the change in fair value of the spot element of forward exchange contracts as the hedging instrument in cash flow hedge relationships. The change in fair value of the forward element of the forward exchange contracts ('forward points') is separately accounted for as cost of hedging and recognised separately within equity. If a hedge no longer meets the criteria for hedge accounting or the hedging instrument is sold, expires, is terminated or is exercised, then hedge accounting is discontinued prospectively. The Company periodically review the counterparty exposure and limits. Additional margins paid, if any, are shown under Other financial assets.

In addition to above, the Company's Equity share and non-convertible debentures (NCDs) are listed on stock exchange in India, thereby, regulations of Securities and Exchange Board of India are also applicable.

44.11 Disclosure of penalties imposed by National Housing Bank (NHB) and other regulators

No penalties was imposed by NHB and other regulators during the year

Previous year- ' 0.68 lakhs with applicable taxes each from both the Stock exchanges, National Stock Exchange of India Limited and BSE Limited for Non-compliance with the provisions of composition of Nomination and Remuneration Committee under Regulation 19(1)/ 19(2) of SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015.

44.12 Remuneration of Directors

Remuneration of Directors has been disclosed in Note no. 41.

44.13 Breach of covenant:-

There was no instance of breach of covenant by the Company of loan availed or debt securities issued by it.

44.14 Divergence in Asset Classification and Provisioning

There is no Divergence in Asset Classification and Provisioning during current and previous financial year.

Note: Housing finance assets and individiual housing finance assets amounting to Rs. 5,92,024.94 lakhs considered for computation of principal business criteria is net off ECL provisions and EIR.

44.34 Non-Fund Based (NFB) credit facilities

The Company does not have Non-Fund Based (NFB) Credit Facilities as at 31 March 2026 and 31 March 2025, hence disclosure related to NFB Credit Facilities is not applicable.

44.35 Exposure to related parties

There is no exposure to related parties as at 31 March 2026 and 31 March 2025, hence disclosure related to exposure to related parties is not applicable.

44.35 Currency Futures/Options

The Company has no transaction towards currency future/options as at 31 March 2026 and 31 March 2025. Hence, disclosure to Currency future and options are not applicable.

44.36 Loan against gold and silver collateral

There were no loans given against the collateral of gold and silver during the year ended 31 March 2026 and 31 March 2025, hence disclosure related to gold and silver collateral is not applicable.

44.37 Credit default swaps

The Company does not have any credit default swaps during the year ended 31 March 2026 and 31 March 2025, hence disclosure related to same are not applicable

44.38 Disclosure on restructuring of advances

(A) There are no restructured advances under CDR Mechanisim, SME debt Restructuring Mechanisim and any other categories, hence disclosure of the same is not required.

47. In accordance with the Reserve Bank of India (Non-Banking Financial Companies - Resolution of Stressed Assets) Directions. dated 28 November 2025, no resolution plans have been implemented during the quarter and year ended 31 March 2026 in projects financed on or after 1 October 2025. Hence, no disclosure is required pertaining to projects financed under the Reserve Bank of India (NonBanking Financial Companies - Financial Statements Presentation and Disclosures) Directions, dated 28 November 2025.

48. In Compliance with Section 128 of the Companies Act, 2013 read with proviso to Rule 3(1) of the Companies (Accounts) Rules, 2014, (i) Proper books of account as required by law have been kept by the Company, books except (i) in respect of accounting software (Microsoft D365 - Finance) the backup of the books of account and other books and papers maintained in electronic mode has been maintained on servers physically located in India on daily basis from Nov 14, 2025. (ii) The Company uses an accounting software (Microsoft D365) for maintaining its books of account which has a feature of recording audit trail (edit log) which has operated throughout the year for all relevant transactions recorded in the accounting software, except that with respect to the accounting software there is no independent verifiable evidence as to whether audit trail feature is enabled for direct changes to the data when using certain access rights that may be available with the service provider (Microsoft).

49. The Company does not hold any immovable property other than disclosed in Note no. 12 as on 31 March 2026 and 31 March 2025. All the lease agreements are duly executed in favour of the Company for properties where the Company is the lessee.

50. No proceedings have been initiated or pending against the Company for holding any benami property under the Benami Transactions (Prohibition) Act, 1988 and rules made thereunder, as at 31 March 2026 and 31 March 2025.

51. The Company has not revalued its property, plant and equipment (including right-of-use assets) or intangible assets or both during the current or previous year.

52. The Company does not have any transactions with the companies struck off under section 248 of Companies Act, 2013 or section 560 of Companies Act, 1956 during the year ended 31 March 2026 and 31 March 2025.

53. The Company has taken borrowings from banks and financial institutions and utilised them for the specific purpose for which they were taken as at the Balance sheet date. Unutilised funds as at 31 March 2026 are held by the Company in the form of short term deposits/investments till the time the utilisation is made subsequently.

54. There have been no transactions which have not been recorded in the books of accounts, that have been surrendered or disclosed as income during the year ended 31 March 2026 and 31 March 2025, in the tax assessments under the Income Tax Act, 1961. There have been no previously unrecorded income and related assets which were to be properly recorded in the books of account during the year ended 31 March 2026 and 31 March 2025.

55. i) TheCompanyhasnottradedorinvestedinCryptocurrencyorVirtualCurrencyduringtheyearended31 March2026and31 March2025.

ii) The Company has not entered into Scheme of Arrangement in terms of section 230 to 237 of the Company Act, 2013.

iii) The Company has complied with the number of layers prescribed under clause(87) of section 2 of the Act read with Companies(Restriction on number of layers) Rules, 2017 for the financial years ended 31 March 2026 and 31 March 2025.

56. The Company, as part of its normal business, grants loans and advances, makes investment, provides guarantees to and accept from its customers, other entities and persons. These transactions are part of Company's normal business, which is conducted ensuring adherence to all regulatory requirements.

Other than the transactions described above, no funds have been advanced or loaned or invested (either from borrowed funds or share premium or any other sources or kind of funds) by the Company to or in any other persons or entities, including foreign entities ("Intermediaries") with the understanding, whether recorded in writing or otherwise, that the intermediary shall lend or invest in party identified by or on behalf of the Company (Ultimate beneficiaries). The Company has also not received any fund from any parties (Funding party) with the understanding that the Company shall whether, directly or indirectly lend or invest in other persons or entities identified by or on behalf of the funding party ("Ultimate beneficiaries") or provide any guarantee, security or the like on behalf of the ultimate beneficiaries.

57. The Government of India has codified 29 existing labour legislations into unified framework comprising four Labour Codes, namely the Code on Wages, 2019; the Code on Social Security, 2020; the industrial Relations Code, 2020; and the occupational safety, Health and Working Conditions Code, 2020 (collectively referred to as "New labour Codes"). These Codes have been made effectively from 21 November 2025 which has resulted in recognizing incremental liability towards gratuity and leave encashment amounting to INR 261.03 lakhs for the year ended 31 March 2026.

The Company continues to monitor the finalisation of Central / State Rules and clarifications from the Government on other aspects of the Labour Codes and would provide appropriate accounting effect on the basis of such developments as needed, if any.

58. The Company periodically files returns/statements with banks and financial institution as per the agreed terms and they are in agreement with books of accounts of the Company. This information has been relied upon by the auditors.

59. All charges or satisfaction are registered with ROC within the statutory period for the financial years ended March 31,2026 and March 31,2025. No charges or satisfactions are yet to be registered with ROC beyond the statutory period.

60. There was no subsequent events after the reporting date which requires disclosure or adjustment to the reported amounts.