Moongipa Capital Finance Limited Issues Certificate of Non-Applicability for Related Party Transaction Disclosure Under Regulation 23(9) for FY26

Moongipa Capital Finance Limited has formally communicated to BSE Limited its exemption from the disclosure of related party transactions under Regulation 23(9) of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015. The certificate, dated May 14, 2026, covers the half year and year ended March 31, 2026, and was submitted by the Company Secretary and Compliance Officer.

Regulatory Basis for Exemption

The exemption is grounded in Regulation 15(2) of SEBI (LODR) Regulations, 2015, which provides that compliance with specific corporate governance provisions—including Regulations 17, 17A, 18, 19, 20, 21, 22, 23, 24, 24A, 25, 26, 27, and related sub-regulations—shall not apply to listed entities whose paid-up equity share capital does not exceed Rupees 10 crores and whose net worth does not exceed Rupees 25 crores, as on the last day of the previous financial year.

Moongipa Capital Finance Limited's financial metrics as per the latest audited financials confirm that the company falls within both prescribed thresholds as of March 31, 2026.

Key Financial Parameters

The following table summarises the company's relevant financial figures as on March 31, 2026:

Parameter: Details Paid-Up Equity Share Capital: Rs 9,16,44,000 (Rupees Nine Crore Sixteen Lakhs Forty Four Thousand) Net Worth: Rs 23,58,77,117 (Rupees Twenty Three Crore Fifty Eight Lakh Seventy Seven Thousand One Hundred Seventeen) Prescribed Capital Limit (Regulation 15(2)): Rupees 10 crores Prescribed Net Worth Limit (Regulation 15(2)): Rupees 25 crores Reference Period: Half year and year ended March 31, 2026

Both the paid-up equity share capital and net worth of the company are within the limits prescribed under Regulation 15(2), thereby rendering Regulation 23(9) inapplicable to Moongipa Capital Finance Limited.

Compliance Implication

As a direct consequence of this regulatory exemption, the company is not required to file the disclosure of related party transactions with the stock exchange for the relevant period. The certificate was digitally signed by Sonia, Company Secretary and Compliance Officer, on May 14, 2026, and submitted to the Listing Department of BSE Limited for information and records.

Moongipa Capital Finance Limited's Board of Directors, at its meeting held on May 14, 2026, approved the audited standalone financial results for the quarter and year ended March 31, 2026, pursuant to Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015. The results were reviewed by the Audit Committee and audited by M/s Sunil K. Gupta & Associates, Chartered Accountants (Firm Registration No. 002154N), who issued an unmodified opinion on the financial statements.

Full-Year Financial Performance

For the year ended March 31, 2026, Moongipa Capital Finance reported total income of Rs. 1,182.12 lacs, a notable increase from Rs. 909.43 lacs in the year ended March 31, 2025. Revenue from operations rose to Rs. 1,146.24 lacs from Rs. 876.01 lacs in the previous year. However, total expenses for FY26 increased significantly to Rs. 1,104.82 lacs from Rs. 698.26 lacs in FY25, driven primarily by higher purchase of stock in trade and finance costs. As a result, net profit for the year declined to Rs. 72.78 lacs from Rs. 137.70 lacs in FY25.

The following table summarises the key income statement metrics for the full year:

Metric: FY26 (Audited) FY25 (Audited) Interest Income: Rs. 122.46 lacs Rs. 33.63 lacs Dividend Income: Rs. 5.98 lacs Rs. 3.03 lacs Sale of Shares: Rs. 818.11 lacs Rs. 634.38 lacs Other Operating Income: Rs. 199.69 lacs Rs. 101.17 lacs Total Revenue from Operations: Rs. 1,146.24 lacs Rs. 876.01 lacs Other Income: Rs. 35.88 lacs Rs. 33.42 lacs Total Income: Rs. 1,182.12 lacs Rs. 909.43 lacs Finance Cost: Rs. 67.14 lacs Rs. 8.03 lacs Net Loss on Fair Value Changes: Rs. 65.86 lacs — Purchase of Stock in Trade: Rs. 907.67 lacs Rs. 870.53 lacs Employee Benefits Expenses: Rs. 71.94 lacs Rs. 52.61 lacs Total Expenses: Rs. 1,104.82 lacs Rs. 698.26 lacs Profit Before Tax: Rs. 77.30 lacs Rs. 211.17 lacs Net Profit After Tax: Rs. 72.78 lacs Rs. 137.70 lacs Basic EPS (Not Annualised): Rs. 0.79 Rs. 3.01 Diluted EPS (Not Annualised): Rs. 0.79 Rs. 3.01

Q4 FY26 Quarterly Performance

The quarter ended March 31, 2026 saw a net loss of Rs. 100.68 lacs, compared to a net loss of Rs. 53.08 lacs in the corresponding quarter of the previous year (Q4 FY25) and a net profit of Rs. 21.99 lacs in Q3 FY26 (quarter ended December 31, 2025). Total income for Q4 FY26 stood at Rs. 218.34 lacs against Rs. 120.22 lacs in Q4 FY25. Total expenses surged to Rs. 379.83 lacs in Q4 FY26, compared to Rs. 151.05 lacs in Q4 FY25, with a net loss on fair value changes of Rs. 106.45 lacs being a significant contributor.

Metric: Q4 FY26 (Audited) Q3 FY26 (Unaudited) Q4 FY25 (Audited) Total Revenue from Operations: Rs. 215.52 lacs Rs. 293.39 lacs Rs. 109.36 lacs Total Income: Rs. 218.34 lacs Rs. 313.83 lacs Rs. 120.22 lacs Total Expenses: Rs. 379.83 lacs Rs. 270.98 lacs Rs. 151.05 lacs Profit/(Loss) Before Tax: Rs. (161.49) lacs Rs. 42.85 lacs Rs. (30.83) lacs Net Profit/(Loss) After Tax: Rs. (100.68) lacs Rs. 21.99 lacs Rs. (53.08) lacs Basic EPS (Not Annualised): Rs. (1.10) Rs. 0.24 Rs. (0.58)

Balance Sheet and Key Financial Ratios

As at March 31, 2026, total assets stood at Rs. 2,909.80 lacs, compared to Rs. 3,053.79 lacs as at March 31, 2025. Total equity increased to Rs. 2,358.77 lacs from Rs. 2,285.99 lacs in the prior year, supported by equity share capital of Rs. 916.44 lacs and other equity of Rs. 1,442.33 lacs. Borrowings (other than debt securities) declined to Rs. 526.86 lacs from Rs. 700.71 lacs, reflecting a reduction in financial liabilities.

Key Ratio: As at 31.03.2026 As at 31.03.2025 Debt Equity Ratio: 0.22 0.31 Net Worth (in lacs): Rs. 2,358.77 Rs. 2,285.99 Total Debts to Total Assets Ratio: 0.18 0.23 Net Profit Margin: 6.16% 15.14% Book Value: Rs. 25.74 Rs. 24.94

Cash Flow and Rights Issue Utilisation

For the year ended March 31, 2026, net cash flow from operating activities was Rs. (16.84) lacs, a significant improvement from Rs. (1,763.74) lacs in the prior year. Cash flow from investing activities was Rs. 259.43 lacs, compared to Rs. (442.41) lacs in FY25. Cash flow from financing activities was Rs. (240.99) lacs versus Rs. 2,200.34 lacs in FY25, reflecting repayment of term loans and absence of fresh rights issue proceeds. Cash and cash equivalents at the end of the year stood at Rs. 3.58 lacs, up from Rs. 1.98 lacs at the beginning of the year.

The company also disclosed that all funds raised through the Rights Issue dated January 02, 2025, amounting to Rs. 1,527.40 lacs, were fully utilised in the quarter ended June 30, 2025 as per the Letter of Offer dated November 27, 2024. No deviation or variation in the utilisation of these funds was reported. The company operates solely in the NBFC segment, with no separate reportable business segments.

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