Interim report
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HFFCIL/BSE/NSE/EQ/49/2026-27 Date: 27-07-2026 To, BSE Limited, Department of Corporate Services, Phiroze Jeejeebhoy Towers, Dalal Street, Mumbai- 400001. Scrip Code- 543259 To, The National Stock Exchange of India Limited, The Listing Department, Bandra Kurla Complex, Mumbai- 400 051. Scrip Symbol- HOMEFIRST Sub: Outcome of the Board Meeting held on Monday, July 27, 2026 and submission of Reviewed Financial Results for the quarter ended June 30, 2026. Dear Sir / Madam, In terms of provision of Regulation 30 read with Part A of Schedule III and other applicable regulations, if any, of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended from time to time (“ SEBI Listing Regulations”), this is to inform you that the Board of Directors of the Company (“ Board”) at its Meeting held today i.e. Monday, July 27, 2026, has inter-alia, considered and approved the following matter: 1. Financial Results for the quarter ended June 30, 2026: Pursuant to Regulation 33 of SEBI Listing Regulations, the Board has approved the Reviewed Financial Results of the Company for the quarter ended June 30, 2026; A copy of the said Financial Results along with the Limited Review Report (with unmodified opinion on the Financial Results) issued by M/s. B S R & Co. LLP, Chartered Accountants (Firm Registration No. 101248W/W -100022) and M/s. Batliboi & Purohit, Chartered Accountants (Firm Registration No. 101048W) , the Joint Statutory Auditors of the Company is enclosed herewith. (Annexure-1) Please note that the said Board Meeting commenced at 2.00 P.M. and concluded at 5:05 P.M. In pursuance of SEBI (Prohibition of Insider Trading) Regulations, 2015 and the Company’s Code of Conduct, the trading window for designated persons and their immediate relatives will open on July 30, 2026. Kindly take the same on record. For Home First Finance Company India Limited Shreyans Bachhawat Company Secretary, Compliance Officer and Head – Legal ACS NO: 26700
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2 Cen! Noetry € Whing, BSR & Co.LLP Batliboi & Purohit Chartered Accountants Chartered Accountants 14th Floor, Central B Wing and North C Wing National Insurance Building, 27 Floor Nesco IT Park 4, Nesco Center D N Road, Fort Western Express Highway Mumbeai - 400001 Goregaon (East), Mumbai — 400 063, India Limited Review Report on unaudited financial results of Home First Finance Company India Limited for the quarter ended 30 lune 2026 pursuant to Regulation 33 of Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended To the Board of Directors of Home First Finance Company India Limited 1. We have reviewed the accompanying Statement of unaudited financial results of Home First Finance Company India Limited {hereinafter referred to as “the Company”} for the quarter ended 30 June 2026 ("the Statement”). 2. This Statement, which is the responsibility of the Company’s management and approved by its Board of Directors, has heen prepared in accordance with the recognition and measurement principles laid down in Indian Accounting Standard 34 “Interim Financial Reporting” {“Ind AS 347), prescribed under Section 133 of the Companies Act, 2013, and other accounting principles generally accepted in india and in compliance with Regulation 33 of the Securities and Exchange Board of India {Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended {“Listing Regulations”). Our responsibility is to issue a report on the Statement based on our review. 3. We conducted our review of the Statement in accordance with the Standard on Review Engagements (SRE} 2410 “Review of Interim Financial Information Performed by the Independent Auditor of the Entity”, issued by the Institute of Chartered Accountants of India. A review of interim financial information consists of making inquiries, primarily of persons responsible for financial and accounting matters, and applying analytical and other review procedures. A review is substantially less in scope than an audit conducted in accordance with Standards on Auditing and consequently does not enable us to obtain assurance that we would become aware of all significant matters that might be identified in an audit. Accordingly, we do not express an audit opinion. 4. Figures for the three months ended 31 March 2026 as reported in the Statement are the balancing figures between audited figures in respect of the full previous financial year and the published year to date figures up to the third quarter of the previous financial year. The figures up to the end of the third quarter of previous financial year had only been reviewed and net subjected to audit. 5. Based on our review conducted as above, nothing has come to our attention that causes us to helieve that the accompanying Statement, prepared in accordance with the recognition and measurement principles laid down in the aforesaid Indian Accounting Standard and other accounting principles generally accepted in India, has not disclosed the information required to be disclosed in terms of Regulation 33 of the Listing Regulations, including the manner in which it is to be disclosed, or that it contains any material misstatement. 14th Fioor, "ol i Wing and IT sk
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BSR&Co. LLP Batliboi & Purohit Limited Review Report {Continued) Home First Finance Company India Limited 6. The financial results of the Company for the year ended 31 March 2026 were audited by one of the current joint auditors, B SR & Co. LLP, Chartered Accountants, whose report dated 6 May 2026 had expressed an unmodified opinion. The financial results of the Company for the quarter ended 30 june 2025 were reviewed by one of the current joint auditors, B S R & Co. LLP, Chartered Accountants, whose report dated 25 July 2025 had expressed an unmoedified conclusian. ForBSR & Co. LLP For Batliboi & Purohit Chartered Accountants Chartered Accountants Firm’s Registration No.: 101248wW/W-100022 Firm’s Registration No.:101048W e fiaw» : Siddifartha Guha N. S. Gaur Partner Partner Membership No.: 124042 Membership No.: 137138 UBIN: 26124042XUXKAT8687 UDIN: 26137138XXJTXB7354 Place: Mumbai Place: Mumbai Date: 27 July 2026 Date: 27 July 2026 14th Fipor, ™ Centre! B Wing aod Noeth © 't ng, Mesen T Parkd Nesco Center, eestel Express Highway, Gorenan (Easl), . Murmibi - 409 063
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Home First Finance Company india Limited Registered office: 511, Acme Plaza, Andheri-Kurla Road, Andheri (East], Mumbai 400059 CIN: L65990MH2010PLC240703 Statement of financial results for the quarter ended 30 June 2026 {Rs. in million, except per share data) Revenue from operations {i) (Interestincome 4,619.67 4,317.32 3,943.79 16,640.19 (i} [Fees and commission income 234.21 220,46 192.55 827.40 [iii) [Net gain on fair value changes 141.14 57.88 138.81 493.37 liv) [Net gain on derecognition of financial instruments under amortised cost category 364.86 358.22 247.08 1,121,59 (v} |Other operating income 20.23 2022 13.91 63.34 1) |Tetal revenue from operations 5,380.11 5,014.10 4,536.14 19,145.89 {il} |Other income 18.30 33.25 16.51 81.33 (11} [Total income (I+1) 5,398.41 5,047.35 4,552.65 18,227.22 Expenses {i} [Finance costs 208446 1,953.21 2,002.82 7,923.22 {ii} |Impairment on financial instruments 158.98 157.85 116.80 568.78 (iii) |Employee benefits expense 762.32 649.21 603.65 2,487.02 {iv) |Depreciation and amortisation 53.04 50.59 43.85 189.02 {v} |Other expenses 263.26 284.19 220.56 981.64 () |Total expenses 3,322.06 3,005.45 2,987.68 12,149.68 {v} |Profit before tax {{ll-IV) 2,076.35 1,951.80 1,564,97 7,077.54 [Vl [Tax expense: - Current tax 500.2¢ 453.01 381.02 1,663.31 - Deferred tax {22.45) 4.44 {4.96) 10.40 Total tax expense A77.84 457.45 376.06 1,673.71 {vll) |Profit after tax [V-vi} 1,598.51 1,494.45 1,188.91 5,403.83 {VIll} |Other comprehensive income (A) ttems that will not be reclassified to profit or loss (i} Remeasurements of the defined benefit plans (3.24) 5.38 {1.21} c.31 {ii) [Income tax relating to items that will not be reclassified to profit or loss 0.81 (1.36) 0.30 (C.08) (B} ltems that will be reclassified to profit or loss {i) The effactive portion of gain/ (loss) en hedging instruments in & cash flow hedge 87.91 (15.15) {11.73) {19.55]) {ii} Income tax relating te items that will be reclassified te profit or loss [22.12) 3.81 2.95 4.92 {iii} Cost of hedging (2.67) 10.06 - 10.06 {iv) Income tax relating to items that will be reclassified to profit ar loss 0.67 (2.53) - {2.53) Other comprehensive income {A+B) 61.36 0.21 {9.69) (6.87) (X} [Total comprehensive income [VIHVIIT 1,659.87 1,494.66 1,179.22 5,396.96 (X} |Earnings per share {not annualised for the quarters) Basic earnings per share {Rs.) 15.31 14.35 11.69 52.35 Diluted earnings per share {Rs.) 15.19 14.22 11.48 51.59 Face value of equity share {Rs.) 2.00 2.00 2.00 2.00 (X1} [Paid up equity share capital 209.05 208.66 206.49 208.66 {1} |Other equity 43,356.73 Western Expreas Highway, aomegaor| (East),
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Home First Finance Company India Limited Registered office: 511, Acme Plaza, Andheri-Kurla Road, Andheri (East}, Mumbai 400059 CIN: LE5990MH2010PLC240703 Notes: The financial results of Home First Finance Company India Limited (the "Company") have been prepared by the management in accordance with the recognition and measuremant principles, laid down under Indian Accounting Standard (ind AS} 34, Interim Financial Reporting, prescribed under Section 132 of the Compasnies Act, 2013 and cther accounting principles generally accepted in India and is in compliance with the presentation and disclosure requirements of Regulation 33 of the SEBI {Listing Obligaticns and Disclosure Requirements) Regufaticns, 2015, as amended. The Company has applied its accounting policies and metheds of computation in the preparation of these financial results consistant with those followed in the annual financial statements for the year ended 31 March 2026. The above financial resuits have been reviewed by the Audit Committee and approved by the Board of Directors at their meetings held on 27 July 2026 and have been subjected to limited review by the joint statutory auditors. The auditors have expressed an urmodified conclusion thereon. During the quarter ended 30 june 2026, 1,597,204 equity shares have been allotted to employees under the approved employee stock eptlon schemes. The Board of Directors at their meeting held on 06 May 2025 recommended dividend of Rs. 5.20 per equity share at 260% of the face value of Rs. 2 for the vear ended 31 March 2026 (Previous year: Rs. 3.70 per equily share at 185% of the face value of Rs. 2}, which was approved by the shareholders at the Annual General Meeting held on 24 June 2026 and paid during the quarter ended 30 June 2026. The Company’s main business is financing by way of loans towards affordable housing segment in India. All other activities of the Company revolve arcund the main business. As such, there are no separate reportable segments, as per the Indian Accounting Standard [Ind AS} 108 on ‘Operating Segmentis’. Accordingly, the armounts appearing in the financial results relate to the Company’s single business segment. Disclosures pursuant t¢ Reserve Bank of India (Non-Banking Financial Companies - Transfer and Distribution of Credit Risk) Directions, 2025 and Reserve Bank of India (Non-Banking Financial Companies — Financial Statements: Presentation and Disclosures) Directions, 2025 dated 28 November 2025; a. Details of transfer through direct assignment in respect of loans not in defauit: Quarter ended Particulars 301 2026 une Number of loans 3,792 Aggregate amount {Rs. in millign} 3,170.19 Sale consideration [Rs. in million) 2,853.17 Number of transactions 3 Weighted average remaining maturity (in months) 207 Weighted average helding period after origination (in months} 12 Retention of benefictal economic interest 10% Coverage of tangible sacurity coverage 100% Rating wise distribution of rated loans NA Number of instances {transactions) where transferor has agreed to replace the transferred loans - Number of transfesred Inans replaced - b. The Company has not acquired any loan which is either not in default or stressed during the quarter ended 30 June 2026. ¢. The Company has not transferred any stressed ipan during the guarter ended 30 June 2026. d. Disclosures an Co-lending arrangements [CLA): Particulars As at 30 June 2026 Quantum of CLAs - Number of CLA partners 5 - Number of outstanding cases 4,072 - Amaunt of Gross outstanding {Rs. in million) 1,579.67 Weighted average rate of interest 5.96% Fees charged during the quarter (Rs. in million} 2.04 Broad sectors in which CLA was made Home loans Perfermance of [oans under CLA - Standard loans {Rs. in millicn) 1,563.59 - Non-performing loans {Rs. in million) 16.08 Details related to defauit loss guarantee NA The Company does not have any subsidiary/ associate/ joint venture company. Accordingly, consolidation of the financial statements is not appiicable to the Company. The figures for the last quarter of the previous financial year are the balancing figures between audited figures in respect of the full financial year and the published year to date figures up to the end of third quarter of the previous financial year. The figures up to the end of the third quarter of previous financial year were subjected to limited review by one of the current joint statutory auditors, B 5 R & Co. LLP, Chartered Accountants.
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Home First Finance Company India Limited Registered office: 511, Acme Plaza, Andheri-Kurla Road, Andheri [Fast), Mumbai 400059 CIN: L65990MH2010PLC240703 The financial results of the Company for the year ended 31 March 2026 were audited by one of the current joint statutory auditors, B S R & Co. LLP, Charterad Accountants, whose report dated 06 May 20256 had expressed an unmodified opinion thereon. The financial results of the Company far the quarter ended 30 lune 2025 were reviewed by one of the current joint statutory auditors, 8 S R & Co. LLP, Chartered Accountants, whose report dated 25 July 2025 had expressed an unmodified conclusion thereon. For and on behalf of the Board of Directors Manoj Viswanathan Managing Director and Chief Executive Cfficer DIN; 01741612 Place: Mumbai Date; 27 july 2026