Interim report
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CAN FIN HOMES LIMITED Registered Office No. 29/1, 1st Floor, Sir M N Krishna Rao Road Near Lalbagh West Gate, Basavanagudi Bengaluru – 560 004 Tel: 080-48536192; Fax: 26565746 e-mail: compsec@canfinhomes.com Web: www.canfinhomes.com CIN – L85110KA1987PLC008699 CFHRO SE CS LODR 184/2026 October 09, 2026 National Stock Exchange of India Limited Exchange Plaza, C-1, Block G, Bandra Kurla Complex, Bandra (E) Mumbai – 400 051 NSE Symbol: CANFINHOME BSE Limited Corporate Relationship Department 25th Floor, P J Towers Dalal Street, Fort, Mumbai – 400 001 BSE Scrip Code: 511196 Dear Sir/ Madam, Sub: Outcome of Board Meeting- Submission of Un-Audited Financial Results for the 2nd Quarter and Half Year Ended on September 30, 2026 Ref: 1. Regulation 30, 33 and 52 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 (SEBI Listing Regulations) 2. Our letter CFHRO SE CS LODR 178/2026 dated September 28 , 2026 captioned “Intimation of meeting of Board of Directors” ------------ We wish to inform that the Board of Directors , based on the recommendation of the Audit Committee, has considered and approved the Un-Audited Financial Results for the 2nd Quarter and Half Year ended on September 30, 2026 at its meeting held on Friday, October 09, 2026. In this regard, please find enclosed the following: Sl. No. Particulars Annex. No. 1. Statement of Un -audited Standalone Financial Results of the Company for the 2nd Quarter and Half Year Ended September 30, 202 6, including half -yearly statement on assets and liabilities of the Company and statement of cash flows which are prepared in accordance with the Indian Accounting Standards (Ind AS). I 2. Limited Review Report for the said period issued by M/s. Rao & Emmar and M/s. V K Ladha & Associates, the Joint Statutory Central Auditors of the Company and taken on record by the Board. II 3. Additional disclosure of line items in accordance with Reg.52(4) of SEBI Listing Regulations. III 4. A 'Nil' Statement of Deviation or Variation as required under Regulation 32(1) of the SEBI Listing Regulations read with SEBI Circular No. SEBI/HO/CFD/CFD- PoD-2/CIR/P/2024/185 dated December 31, 2024 IV 5. Statement of Utilization of Issue Proceeds as required under Regulation 52(7) and Statement of Deviation or variation in the use of proceeds of funds raised through Non -Convertible Debentu res for the purpose other than those mentioned in offer document as per Regulation 52(7A) of SEBI Listing Regulations read with SEBI Master Circular No. SEBI/HO/DDHS/DDHS- PoD/P/CIR/2025/0000000137 dated October 15, 2025. V
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6. Security Cover Certificate as on September 30, 2026, as per Regulation 54(2)/(3) of SEBI Listing Regulations VI 7. Disclosure of Related Party Transactions for the Half Year Ended September 30, 2026 as per Regulation 23(9) of SEBI Listing Regulations. VII The meeting of the Board of Directors commenced at 03:20 p.m. and concluded at 05:30 p.m. This intimation is also available on the Company's website www.canfinhomes.com. This is for information and records Thanking you, Yours faithfully, For Can Fin Homes Limited Nilesh Jain Company Secretary Encl: As above
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Annexure-I
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Annexure-II
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\\olill:: A CAt,f /:l tQiii, � - � :,: fl "' Can Fin Homes Ltd (Sponsor: CA.NARA BANK) HOME LOANS ♦ DEPOSITS CAN FIN HOMES LIMITED Registered Office No. 29/1, 1st Floor, Sir M N Krishna Rao Road Near Lalbagh West Gate, Basavanagudi Bengaluru - 560 004 Tel: 080-48536192; Fax: 26565746 e-mail: compsec@canfinhomes.com Web: www.canfinhomes.com CIN - L85110KA1987PLC008699 Disclosure in terms of Regulation 52(4) [Chapter V] of SEBI (Listing Obligations and Disclosure Requirements), Regulations 2015 for the quarter and half year ended Sep 30, 2026. SI. No. Particulars As on Sep 30, 2026 1. Debt Equity Ratio 6.09 2. Debt Service Coverage Ratio* NA 3. Interest Service Coverage Ratio 1.51 4. Outstanding redeemable preference shares (quantity and NA value)* 5. Capital Redemption Reserve/ Debenture Redemption NA Reserve* 6. Net Worth (in lakhs) (as at March 31, 2026) 5,98,040.45 7. Net Profit after tax (in lakhs) 54,321.64 8. Earnings Per Share (not annualised) 40.74 (Basic & Diluted) 40.74 9. Current Ratio** NA 10. Long Term Debt to Working Capital** NA 11. Bad Debts to Accounts receivable ratio** NA 12. Current Liability Ratio** NA 13. Total Debts to Total Assets Ratio 0.85 14. Debtors Turnover Ratio** 5.01 15. Inventory Turnover Ratio** NA 16. Operating Margin (%)** NA 17. Net profit Margin (%) 24.39 Sector Specific equivalent ratios, as applicable 18. Provision Coverage Ratio 52.82% 19. Gross Non-Performing Assets (GNPA) 0.90% 20. Net Non-Performing Asset (NNPA) 0.43% 21. Capital Risk Adequacy Ratio (CRAR) 23.34% 22. Liquidity coverage Ratio 100% * Disclosure is not applicable for housing finance companies registered with NHB/RBI. ** The Company prepares the financial statement as per Division III, Schedule III of Companies Act 2013, hence these ratios are not applicable. For Can Fin Homes Limited Abhishek Mishra Chief Financial Officer Date: Qq \ 10\�0�& Place: Bangalore Annexure-III
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Statement of Deviation /Variation in utilisation of funds raised through Shares - Reg 32(1) of SEBI (LODR) Regulations, 2015 Statement of Deviation / Variation in utilisation of funds raised Name of listed entity Can Fin Homes Limited Mode of Fund Raising Public Issues/ Rights Issues/ Preferential Issues / OIP / Others Date of Raising Funds Not annlicable for 02 FY27 Amount Raised Not annlicable for 02 FY27 Report filed for Quarter ended 30/09/2026 Monitoring Agency Not annlicable for 02 FY27 Monitoring Agency Name, if applicable Not annlicable for 02 FY27 Is there a Deviation / Variation in use of funds Not applicable for Q2 FY27 raised If yes, whether the same is pursuant to change in -- terms of a contract or objects, which was annroved bv the shareholders If Yes, Date of shareholder Approval -- Explanation for the Deviation / Variation -- Comments of the Audit Committee after review -- Comments of the auditors, if any -- Objects for which funds have been raised and -- where there has been a deviation, in the following table Original Object Modified Object, if any Original Modified Funds Amount of Remarks Allocation allocation, Utilised Deviation/Variation if any if any for the quarter according to annlicable obiect -- -- -- -- -- -- -- Deviation or variation could mean: a Deviation in the obiects or ourooses for which the funds have been raised or b Deviation in the amount of funds actuallv utilized as aaainst what was oriainallv disclosed or C Chanae in terms of a contract referred to in the fund raisina document i.e. orosoectus. letter of offer- etc ,-1Juk~ ~ ~ . a. I '"/~~ .,., --Nilesh Jain Abhishek Mishra Shailesh Kumar Singh Sur h S Iyer Company Secretary Chief Financial Officer Deputy Managing Director Managing irector & CEO Date: /10/2026 09 Annexure-IV
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Statement of deviation/variation in utilisation of funds raised through NCDs - Reg.52(7) of SEBI (LODR) Regulations, 2015 A. Statement of utilization of issue proceeds: Name of the ISIN Mode of Fund Type of Date of Amount Funds Any If B is Yes, Issuer Raising (Public instrument raising Raised utilized deviat then specify issues/ Private funds ion the purpose of placement) (Yes/ for which the No) funds were utilized 1 2 3 4 5 6 7 8 9 Can Fin Homes -- Limited B. Statement of deviation/ variation in use of Issue proceeds: Statement of Deviation / Variation in use of issue proceeds Name of listed entity Can Fin Homes Limited Mode of Fund Raising Private Placement Type of Instrument Non-Convertible Securities Date of Raising Funds Not annlicable for 02 FY27 Amount Raised Not annlicable for 02 FY27 Report filed for quarter ended 30/09/2026 Is there a Deviation / Variation in use of funds raised? Nil Whether any approval is required to vary the objects of the Not Applicable issue stated in the prospectus/ offer document? If yes, details of the aooroval so required? -- Date of annroval -- Explanation for the Deviation / Variation -- Comments of the Audit Committee after review None Comments of the auditors, if any None Objects for which funds have been raised and where there -- has been a deviation. in the followina table Original Object Modified Object, if any Original Modified allocation, if any Funds Amount of Allocation Utilised Deviation/Variation for the quarter according to applicable object (in Rs. Crore & 0/o) -- -- -- -- -- -- Deviation could mean: (a) Deviation in the obiects or ourooses for which the funds have been raised or (b) Deviation in the amount of funds actuallv utilized as aaainst what was ori!linallv disclosed ~ ~ ~~~2t1 •· Abhishek Mishra Shailesh Kumar Singh Sur~Slyer Company Secretary Chief Financial Officer Dy. Managing Director Managing irector & CEO Date: /10/2026 Remarks, if any 10 Remarks if any -- y,OM/:'s'-, ~ ~-~ ~ RO. ;'3 BASAVANAGUDI .. <S><': v " '\,GALUI'-\)" 09 Annexure-V
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V.K. LAD HA & ASSOCIATES (CHARTERED ACCOUNTANTS) To, SBICAP Trustee Company Limited 6th Floor, Apeejay House, 3, Dinshaw Wachha Road, Churchgate, Mumbai-400 020. IND I A Auditor's Certificate on Particulars of Non-Convertible Debentures ('NCO') as on September 30,2026 1. This Certificate is issued in accordance with the terms of communication vide e-mail dated October 08, 2026. The accompanying statement in 'Annexure A' ("the Statement") contains details of non convertible debentures outstanding as on September 30, 2026, amounting to Rs. 5,43,000 lakhs issued by Can Fin Homes Limited ('the Company'), having its registered office at No. 29/1, Sir. M N Krishna Rao Road, lalbagh West, Basavanagudi Bangalore - 560 004 including the details of asset cover as furnished in 'Annexure B' (Statement of Security Coverage Ratio), maintained by the Company. Management's Responsibility for the Statement 2. The preparation of the accompanying Statement is the responsibility of the Management of the Company. This responsibility includes designing, implementing and maintaining internal control relevant to the preparation and presentation of the Statement, the preparation and maintenance of books of accounts based on which the Statement has been drawn up for the purpose of this certificate, all accounting and other relevant supporting records and documents and applying an appropriate basis of preparation; and making estimates that are reasonable in the circumstances. 3. The Management is also responsible for ensuring thf~e~~~~'pany complies with the all the terms and conditions of the terms of offer documJtJ'infqrr,nation memorandum/debenture trust deed for each of debentures issued, rules and r~~_ations appUcable for the issue of non convertible debentures under Companies Act 2013, RBrf.Nt113~B,ire,ctions and any other applicable provisions issued or amended from time to time. Auditor's Responsibility 4. It is our responsibility to obtain limited assurance and form an opinion as to whether the Statement is in agreement with the Books of Accounts and the records of the Company. These books of account are un-audited, however have been subject to a limited review conducted in accordance with the Standard on Review Engagement (SIRE) 2410, "Review of Interim Financial information performed by the Independent Auditor Entity" issued by the Institute of Chartered Accountants of India. 5. We have relied on un-audited reviewed Financial Statements in respect of the books of account and records of the Company as on 30th September 2026. The procedures performed in a limited assurance engagement vary in a nature and timing from, and are less in extent than for, a reasonable assurance engagement. Consequently, the level of assurance obtained in a limited Faridabad: T-4, 901, Zion Lake View Apartment, Sector 48, Farida (~-a· 'ii:~· Ujjain (Head Office) I Indore I Bhopal I Khargone I Nagpur I Mumbai I Faridabad I ~· 1 1 Bilaspu (/). ipur I Lucknow I Bangalore * FR :Q02301C * ~ ~ -,; .!;;- lfl,►• • • 'I _E";,, ,i. • ,,; Annexure-VI
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assurance engagement is substantially lower than the assurance that would have been obtained had a reasonable assurance engagement been performed. 6. The un-audited reviewed financial statements referred to in paragraph 5 above, have been reviewed by us, on which we have issued an unmodified audit opinion vide our report dated October 09, 2026. 7. We conducted our examination ofthe Statement provided to us in accordance with the Guidance Note on Reports or Certificates for Special Purposes issued by the Institute of Chartered Accountants of India ("ICAI") as well as other applicable pronouncements of the ICAI. The Guidance Note requires that we comply with the ethical requirements of the Code of Ethics issued by the ICAI. 8. We have complied with the relevant applicable requirements of the Standard on Quality Control (SQC) 1, Quality Control for Firms that Perform Audits and Reviews of Historical Financial Information, and Other Assurance and Related Services Engagements. Opinion 9. Based on the procedures performed and evidence obtained, nothing has come to our attention that causes us to believe that "the Statement" in Annexure A, Statement of Security Coverage Ratio in Annexure B and Covenant Compliance Certificate in Annexure C is not, in all material respects, fairly stated. Restriction on Use 10. The Certificate is addressed to and provided to SBI CAP Trustee Company Limited at the request of the Company and should not be used by any other person or for any other purpose. Accordingly, we do not accept or assume any liability or any duty of care for any other purpose or to any other person to whom this certificate is shown or into whose hands it may come without our prior consent in writing. For V.K. Ladha & Associates Chartered Accountants Firm Regn. No.: 002301C (CA. Rakesh Kumar) Partner ~~,:~·;G 4 ~ 2 : 1-:2-3 p,, K D M LU l ~.3 ::f- Date: 09-10-2026 Place: Bengaluru Enclosures: 1. Annexure A 'Statement' - Details of Non-convertible debentures outstanding as on September 30,2026 2. Annexure B-Statement of Security Coverage Ratio Faridabad: T-4, 901, Zion Lake View Apartment, Sector 48, Faridabad, Haryana Ujjain (Head Office) !Indore I Bhopal I Khargone I Nagpur I Mumbai I Faridabad I Agra I Bilaspur I Jaipur I Lucknow I Bangalore
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Annexure-A 'Statement' - Details of Non-Convertible Debentures outstanding as on September 30,2026 Based on un-audited reviewed books of accounts and other relevant records/documents, we hereby certify that: The Company, vide its Board Resolution and information memorandum/ offer document and under various Debenture Trust Deeds, has issued the following listed debt securities outstanding as at September 30, 2026. ISIN INE477A07381 INE477A07399 INE477A07407 INE477A07415 INE477A07423 INE477A07431 For V.K. Ladha & Associates Chartered Accountants Firm Regn. No.: 002301C {CA. Rakesh Kumar) Partner M. No.: 546723 Private Placement/ Public Issue Private Placement Private Placement Private Placement Private Placement Private Placement Private Placement UDIN: .2~ S4~ t?-3 R K OM L. lJ I gg q... Date: 09-10-2026 Place: Bengaluru Secured/ Sanctioned Amount Unsecured {Rs. in Lakhs) Secured 1,00,000 Secured 90,000 Secured 50,000 Secured 54,000 Secured 1,51,000 Secured 98,000 Total 5,43,000 Faridabad: T-4, 901, Zion Lake View Apartment, Sector 48, Faridabad, Haryana Ujjain (Head Office) I Indore I Bhopal I Khargone I Nagpur I Mumbai I Faridabad I Agra I Bilaspur I Jaipur I Lucknow I Bangalore
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Column A Particulars Assets Property, Pla_nt and Equi1m1~ Capital Work-in- Progress Ris:iht of Use _Ass~!! Goodwill Intangible Assl:!_ts Intangible Assets under D~velopment Investments Loans Trade Receivables Inventories Cash and Cash ~ul~i!l~n!! Bank Balances other than Cash and Cash Equivalents O1!:lers Total Liabilities Debt sec::_l!ritj_es to which Certificate pert~iris Other debt sharing pari-passu charge with above debt other debt Subordinated debt Borrowings Bank Debt Securities Others Trade Payables Lease Liabilities Provisions Off!_~~r Note-9} Total Cover on Book Value Cover on Market Value Notes Column B Column C l ~~l~mn D I Column E Exclusive Charge Debt for which this I Other I Debt for Descriptio.n of · I certificate being Secured Debt which this Asset for which this issued certificate Certificate relate being issued Loans Receivables Book Value 5,62,725.74 5,62,725.74 5,62,458.79 5,62,458.79 1.00 Book Value Yes/ No No 1'19_ Column F Pari- Passu Charge Annexure B - Statement of Security Coverage Ratio Column G I Column H I Column I Elimination on (amount in negative) debt holder (includes debt fo pari- Passu charge (excluding Assets not offered as more than once (due to I Assets shared by pari passu 1 Other assets on which there is I I Debt amount considere d which this certificate is items Security exclusive plus pari passu issued & other debt with Covered in column F) charge) pari-passu charge Book Value I Sook Value 10,925.01 7,137.58 2,14,073.76 37,34,097.49 q4.29 349.13 30,348.90 21,733.36 40~799.52 30,74,200.52 2,47,251.90 36.5~ 6,219.42 6,91,358.07 40, 19,066.47 1-00 1. Column C - includes book value of assets having exclusive charge and outstanding book value of debt for which this certificate is issued. 2. Column O. includes book value of assets having exclusive charge and outstanding book value of all corresponding debt other than column C. 3. Column E -include debt for which this certificate is Issued having any pari passu charge 4. Column F - includes: a) book value of assets having pari-passu charge b) outstanding book value of debt for which this certificate is issued and c). other debt sharing pari-passu charge along with debt for which certificate is issued. 5. Column G - Includes book value of all other assets having pari passu charge and outstanding book value of corresponding debt. 6. Column H - includes all those assets which are not charged and shall include all unsecured borrowings including subordinated debt and shall include only those assets which are paid-for Column J (Total C to H) 10,925.01 7,137.58 2,14,073.76 42,9~823.22 134.29 349.13 30,348.90 21,733.36 45.~525.25 5,62,458.79 30,74,200.52 2,47,251.90 36.55 6,219.42 6,91,358.07 458525.25 1.00 ColumnK _l Market Value for Assets charged on Exuclusive Basis Columnl ColumnM l Column N Related to only those items covered by this Certificate Carrying /book value for exclusive I Market Value charge assets where market for Pari passu value is not charge Assets ascertainable or applicable (For Eg. Bank Balance, DSRA market value is not applicable) Carrying value/book value for pari passu charge assets where market value is not ascertainable or applicable (For Eg. Bank Balance, DSRA market value is not applicable) Relatirag to Column F Rs. In Lakhs ColumnO Total Value (=K+L+M+ N) 7. Column 1- includes the debt which has been counted more than once (included under exclusive charge column as atso under pari passu). In order to match the liability amount with financials, it is necessary to eliminate the debt which has been counted more than once (included under exclusive charge cotumn as also under pari passu). On the assets side, there shall not be 8. Column N- Assets which are considered at Market Value like Land, BuUdlng, Residential/ Commercial Real Estate to be stated at Market Value. Other assets having charge to be stated at book value/ Carrying Value. 9. Other Liabilities include the Deposits, Current Tax Liabilities, other financial and Non-financial liabilities, equity share capital and other equity of the company. 10. The above financial information as on 30-09-2026 has been extracted from the un-audited reviewed financial statements for the period ended 30-09-2026 and other relevant records of the listed entity. /
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V.K. LAD,HA & ASSOCIATES (CHARTERED ACCOUNTANTS) IND I A Applicable for both Secured and unsecured listed non-convertible debt securities Covenant Compliance Certificate from the statutory Auditor of the company as per Regulation SG(l)(d) To, Board Of Director & Debenture Trustee SBICAP Trustee Company Limited Information under SEBI (LISTING OBLIGATION & DISCLOSURE REQUIREMENTS) Regulation, 2015 in terms of the provision of regulation 56(I)(d) as amended from time to time - Covenant Compliance Certificate as on September 30, 2026, Based on the examination of the books of accounts and ~~tfr-~i~A~t records/documents, we hereb,x_,!,rtify that: C: '/ . \ ,.\ \' < Th~ ·1rs);; entity has vid e its Boa rd Re solution and inform aiion ~e·m·o;'j,;;, m/ off er <Jo cum en\ and ·, ci,nct.~?t/rious Debenture Trust Deeds, has issued the following listed deot securities: ' ISIN Private Placement/ Secured/ Sanctioned Amount Public Issue Unsecured (Rs. in Lakhs} INE477A07381 Private Placement Secured 1,00,000 INE477A07399 Private Placement Secured 90,000 INE477A07407 Private Placement Secured 50,000 INE477A07415 Private Placement Secured 54,000 ·- INE477A07423 Private Placement Secured 1,51,000 INE477A07431 Private Placement Secured 98,000 Total 5,43,000 We certify that the company has complied with all the covenant (Including Financial Covenant)/terms of the issue mentioned in the offer document/ Information Memorandum and/ or Debenture Trust Deed for the above mentioned non-convertible debt securities. Further, please find below list of the covenant which the company has failed to comply for the quarter: Faridabad: T-4, 901, Zion Lake View Apartment, Sector 48, E.,,,,,~=~ ana Ujjain (Head Office) I Indore I Bhopal I Khargone I Nagpur I Mumbai I Farid pur I Jaipur I Lucknow I Bangalore
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Covenant Document reference Date of Cure period (if breach any) There are no failures in any covenants in the above listed debentures Restriction on Use The Certificate is addressed to and provided to SBI CAP Trustee Company limited at the request of the Company and should not be used by any other person or for any other purpose. Accordingly, we do not accept or assume any liability or any duty of care for any other purpose or to any other person to whom this certificate is shown or into whose hands it may come without our prior consent in writing. For V.K. Ladha & Associates Chartered Accountant Firm Regn. No.: 0023 (CA. Rakesh Kumar) Partner M. No.: 546723 UDIN: 2 ~ SL.f ~ 1-23 £ RN V Sf2. 3 ~ '-13 Date: 09-10-2026 Place: Bengaluru For Can Fin Homes Limited (Authorised Signatory) Faridabad: T-4, 901, Zion Lake View Apartment, Sector 48, Faridabad, Haryana Ujjain (Head Offi~e) IIndore,:1 Bp.opal I Khargone I Nagpur I Mumbai I Faridabad I Agra I Bilaspur I Jaipur I , ~\ Lucknow I Bangalore ; ·~ \)
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Annexure-VII