Emerald Finance Limited · BSE:EMERALD
Emerald Finance — Q1 FY27 Earnings Presentation
19 slides from Emerald Finance's earnings presentation, Jul 25, 2026
Slide 1: Emerald Finance Limited - Powering Financial Flexibility
so EMERALD FINANCE EMERALD FINANCE LIMITED POWERING FINANCIAL FLEXIBILITY EARLY WAGE ACCESS Fueling Ambitions. Enabling Growth. foal PERSONAL LOANS Funds for every moment that matters. For Businesses For Employees Built on Trust Driving Growth Enhancing Well-being Driven by Technology \ Access your
Slide 2: Company Overview: Snapshot at a Glance
, RQ cweono COMPANY OVERVIEW COMPANY SNAPSHOT. AT A GLANCE. A diversified financial platform focused on lending, distribution and earned wage access. Nearly 30 years in financial services COMPANY TYPE CORE VERTICALS LENDER PARTNERSHIPS PLATFORM STRENGTH Non-Banking Financial : * Own Book Lending Ins
Slide 3: From Mid-Month Cash Gap to On-Demand Access
a “= FROM MID-MONTH CASH GAP TO ON-DEMAND ACCESS The cash gap is real EWA solves it simply MID-MONTH CASH GAP EWA F . Instant Access Access your Affordable r of / wp 4 Get earned salary Earned Salary z Lower cost than 6 : ’ in real time informal credit Salary Credited Week 1 Week 2 Cash Shortage Mon
Slide 4: Our Business Model & Growth Strategy
_ OUR BUSINESS MODEL & GROWTH STRATEGY GG enero “SCALE EWA. DEEPEN RELATIONSHIPS. EXPAND VALUE. The EWA model creates value for all Ea Employers @ Happier workforce © Better retention & engagement How we scale from here Expand EWA Adoption Grow awareness and employer onboarding. — qa Deepen Employer
Slide 5: Stronger Together: More Value, More Products, One Relationship
Personal Loan Quick access. GQ cvezao FINANCE Gold Loan Secure loans. Affordable financing. Serving EWA customers with more ways to Business Loan bs borrow, invest & protect. @ ao -_ aa a Home Loan For business growth. Stronger Together | & Deeper Relationships ©ceuo MORE VALUE. MORE PRODUCTS. ONE R
Slide 6: Strong Momentum. Scaling Fast.
Rereens STRONG MOMENTUM. SCALING FAST. EWA is our entry point. Distribution is our advantage. Growth is compounding. EWA + CROSS SELL TOTAL CORPORATES MONTHLY ACTIVE USERS (eg pL:E tat 26 246 5,050 CRORES CORPORATES USERS MONTHLY ra “ak Powering financial Strong and diverse e Growing user base (ail)
Slide 7: Why Partners Choose Emerald
, RQ cweono Why Oo (ja. ~~ rN (3) ¥) \] Broad Product Coverage Strong Distribution Partnerships Diverse offerings. Trusted relationships. Scalable execution. y tners Choose Emerald Strong partnerships with 50+ lenders 50+ Lending Relationships Wide partner network across key retail loan categories.
Slide 8: Strategic Partnerships: Strong Alliances, Wide Reach
QQ encoun FINANCE STRATEGIC PARTNERSHIPS STRONG ALLIANCES. fran nator across India W D E R R EAC H * QO Diversified Pan-India al Multi-product Emerald’s lending and distribution ecosystem is built on trusted partnerships across India. 2S partner base coverage distribution Ve) LENDING PARTNERS a SHRI
Slide 9: Emerald's Lending Business
G0 Emerald's Lending Business @ Se Y 2125 Cr+ 18% Z40L < 0.20% Total Disbursed Average Lending Rate Average Ticket Size Historical NPA (Cumulative) REND (2 IN LAKHS) OUR MSME LENDING BUSINESS AUM @ in Lakhs) G Focused on providing unsecured working capital 18,000 solutions to MSMEs across India. 16,
Slide 10: Financial Performance: Diversified Growth
FINANCIAL PERFORMANCE DIVERSIFIED GROWTH. penne” | Gpoeae | Qasr STRONG MOMENTUM ACROSS ALL VERTICALS. "# performance Income Trend - Last 8 Quarters (% in Lakhs) business verticals —®— Interest Income (% Lakhs) —@— EWA Proc Fee Income (¥ Lakhs) —®— Distribution Income (= Lakhs) 700 600 Z 500 3 336 4
Slide 11: Q1 FY27 Consolidated Financial Highlights
Q1 FY27 Consolidated Financial Highlights Total Income EBITDA Net Profit 9.44 10.00 8.00 6.00 7.42 9.00 7.00 5.00 4.88 8.00 6.00 7.00 6.74 4.00 4.63 5.00 6.00 3.19 5.00 4.00 3.00 4.00 3.00 2.00 3.00 2.00 2.00 1.00 1.00 1.00 - - - Q1 FY26 Q1 FY27 Q1 FY26 Q1 FY27 Q1 FY26 Q1 FY27 All Amount (in ₹ Cr) I
Slide 12: Q1 FY27 Consolidated Profit & Loss Statement
Q1 FY27 Consolidated Profit & Loss Statement (In ₹ Cr) Particulars Q1 FY27 Q1 FY26 YoY Net Sales 9.44 6.71 Other Income 0.00 0.03 Total Income 9.44 6.74 39.97% Expenses Employee Cost 0.94 1.22 Other Expenses 1.07 0.89 Total Expenditure 2.01 2.11 EBITDA 7.42 4.63 60.28% Interest 0.82 0.37 Depreciatio
Slide 13: Q1 FY27 Standalone Financial Highlights
Q1 FY27 Standalone Financial Highlights Total Income EBITDA Net Profit 7.00 6.00 4.00 6.27 5.22 3.45 3.50 6.00 5.00 3.00 4.74 2.63 5.00 4.00 3.86 2.50 4.00 3.00 2.00 3.00 1.50 2.00 2.00 1.00 1.00 1.00 0.50 - - - Q1 FY26 Q1 FY27 Q1 FY26 Q1 FY27 Q1 FY26 Q1 FY27 All Amount (in ₹ Cr) Investor Presentati
Slide 14: Q1 FY27 Standalone Profit & Loss Statement
Q1 FY27 Standalone Profit & Loss Statement (In ₹ Cr) Particulars Q1 FY27 Q1 FY26 YoY Net Sales 6.27 4.71 Other Income 0.00 0.03 Total Income 6.27 4.74 32.47% Expenses Employee Cost 0.37 0.45 Other Expenses 0.68 0.42 Total Expenditure 1.05 0.87 EBITDA 5.22 3.86 35.19% Interest 0.57 0.34 Depreciation
Slide 15: Technology Backbone
GG enero Technology Backbone Built for scale. Designed for speed. Engineered for reliability. API-Driven Infrastructure Modern, modular APIs power seamless integrations and faster innovation. (a) Secure. Scalable. Real-Time Disbursement Instant processing and real-time disbursement for better custom
Slide 16: Board of Directors: Driving Emerald's Vision
eweraco Board of Directors: Drivin FINANCE g Emerald's Vision A strong leadership team with diverse expertise, united by a shared commitment to sustainable growth. y wy ey Commerce Graduate, Delhi University; Mr. Sanjay Aggarwal Mrs. Anubha Aggarwal Mr. Manjeet Kaushik Mr. Akshay Agarwal Promoter &
Slide 17: Key Personnel: Our Core Team
Key Personnel: Our Core Team A passionate and experienced leadership team driving execution, innovation and growth. » EMERALD FINANCE Mrs. Sheetal Kapoor Chief Financial Officer (CFO) —— Experience With an MBA in Finance and a CMA, Mrs. Sheetal Kapoor brings over 15 years of finance and accounting e
Slide 18: CSR Initiatives: Giving Back, Creating Real Impact
, RQ cweono CSR INITIATIVES GIVING BACK. CREATING REAL IMPACT. Our CSR efforts are focused on meaningful support for health, education and underserved communities. a aA ey TREATMENT OF CANCER PATIENTS EDUCATION DONATION TO THE UNDERSERVED Supporting access to treatment, Promoting learning and opport
Slide 19: Thank You. Together, We Grow.
Revers THANK YOU. TOGETHER, WE GROW. ° Grateful for your trust. Excited for the journey ahead. va il ee G@ STRONG PARTNERSHIPS SUSTAINABLE GROWTH INNOVATIVE SOLUTIONS SHARED SUCCESS. Built on trust. Creating long-term Technology-led. Your growth. Focused on impact. value for all. Customer first. Our