Emerald Finance Limited · BSE:EMERALD
Emerald Finance — Investor Presentation (June 2026)
23 slides from Emerald Finance's investor presentation, June 2026
Slide 1: Emerald Finance Limited: Powering Financial Flexibility
so EMERALD FINANCE EMERALD FINANCE LIMITED POWERING FINANCIAL FLEXIBILITY & g , a 6 EARLY WAGE ACCESS Fueling Ambitions. Enabling Growth. foal 0 PERSONAL LOANS Funds for every moment that matters. For Businesses For Employees Built on Trust Driving Growth Enhancing Well-being Driven by Technology \
Slide 2: Company Overview: Company Snapshot at a Glance
RQ cwcono FINANCE COMPANY OVERVIEW COMPANY SNAPSHOT. AT A GLANCE. A diversified financial platform focused on lending, distribution and earned wage access. il: Nearly 30 years in financial services COMPANY TYPE ° CORE VERTICALS BSE Listed Non-Banking Financial © Loan Distribution Company (NBFC) » Ea
Slide 3: Salaries Don't Match Real-Life Cash Needs
RQ cwcono FINANCE SALARIES DON’T MATCH REAL-LIFE CASH NEEDS The mid-month cash gap is a daily reality for millions of employees MID-MONTH CASH GAP i H SALARY CREDITED WEEK 1 WEEK 2 H WEEK 3 MONTH END | “— - a ee, Month Start Expenses begin Bills & commitments CASH SHORTAGE Payday arrives, Financiall
Slide 4: The Solution: EWA, Access Earned Salary Anytime
RQ cwcono FINANCE THE SOLUTION EWA: ACCESS EARNED SALARY ANYTIME Earned Wage Access (EWA) gives employees the flexibility to access what they've already earned, before payday. ¢Q2 [a ea} Y v a EMPLOYER = Happier workforce, higher retention INSTANT ACCESS AFFORDABLE 100% DIGITAL SECURE & TRUSTED Acce
Slide 5: Our Business Model: A Win-Win-Win Model Powered by EWA
» EMERALD FINANCE OUR BUSINESS MODEL A WIN-WIN-WIN MODEL POWERED BY EWA Our EWA platform creates a seamless ecosystem that delivers value to employees, employers and our business. < EMPLOYEES / © & o in EMPLOYERS / ge: = EMERALD FINANCE O35 NY eecrar wy) | 2 ¥ veopec in sesea a Yate acre aay SS oa —
Slide 6: Our Growth Strategy
RQ cwcono FINANCE OUR GROWTH STRATEGY SCALE EWA. DEEPEN RELATIONSHIPS. EXPAND VALUE. bor) © @ 105] EWA oh ~il os oo (ul) EXPAND EWA DEEPEN EMPLOYER EXPAND VALUE-ADDED DEEPEN DISTRIBUTION BUILD DATA MOAT & ADOPTION PARTNERSHIPS SERVICES AT SCALE TECH ADVANTAGE Grow awareness and Stronger integrations
Slide 7: More Value. More Products. One Relationship.
Gc» More Value. More Products. One Relationship. Expanding wallet share by cross-selling relevant financial products to our EWA customers @ -------—------------------------> OTS ae om AMO ollie §49<--------------------------------. 2 'URRENT PRODUCTS. UPCOMING PRODUCTS e Personal Loan Health Insuran
Slide 8: Strong Momentum. Scaling Fast.
a RG cwerso STRONG MOMENTUM. SCALING FAST. EWA is our entry point. Distribution is our advantage. Growth is compounding. EWA + CROSS SELL TOTAL CORPORATES MONTHLY ACTIVE USERS [ke ARB sak 22 214 4,000 CRORES CORPORATES USERS MONTHLY Powering financial Strong and diverse Growing user base access at s
Slide 9: Strong Distribution Partnerships
" RQ cwcono FINANCE Strong Distribution Partnerships Diverse offerings. Trusted relationships. Scalable execution. Why Partners Choose Emerald @ © @ ® loan categories. housing and more. Efficient Sourcing quality lead flow. Execution at Scale on conversion and service. Broad Product Coverage 40+ Len
Slide 10: Strategic Partnerships: Strong Alliances, Wider Reach
" RQoverao FINANCE STRATEGIC PARTNERSHIPS STRONG ALLIANCES. Works with 40+ | financial institutions across India WIDER REACH. : | OQ Diversified 9) Pan-India eal Multi-product Emerald’s lending and distribution ecosystem is built on trusted partnerships across India. 2S partner base coverage distrib
Slide 11: Scaling the Distribution Engine
» EMERALD Scaling the Distribution Engine Four growth levers to accelerate scale and drive long-term value Expand Employers Onboard more organizations across sectors to widen our reach and customer base. Increase Activation Drive higher user registration and product activation within our network. Ad
Slide 12: MSME Lending Business
" RQ cwcono FINANCE MSME Lending Business Focused MSME financing Dedicated financing solutions to empower India’s MSMEs. Opportunity to cross-sell from EWA base Leverage existing EWA relationships to expand lending penetration. Fueling ambition. Financing the backbone of India. Strong demand driven
Slide 13: Customer Acquisition Engine: Why Emerald Wins
" RQ cwcono FINANCE Customer Acquisition Engine Leverage employer relationships to acquire customers at scale and at Why lower cost. Emerald Distribution-Led Model Wi n Ss A unique distribution-first approach that creates a sustainable competitive advantage. A differentiated model built for scale ef
Slide 14: Technology Backbone
RQ cwcono 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 custo
Slide 15: Consistent Quarterly Growth in Revenue & PAT
a " RQ cwcono FINANCE Consistent Quarterly Growth in Revenue & PAT Consolidated performance | = Crore | Q1FY25 to Q4 FY26 Revenue Trend Q1 FY25 to Q4 FY26 (2 Crore) Total Growth % Crore aoe, 22 ‘0 oy a 6.45 en 6. 20 ZA Revenue Growth “~~ 5.00 8 4.39 | 2 2.23x z bad 24.39 Cr > 29.79 Cr 0 QUFY25 Q2 FY
Slide 16: Profitability & Growth Trends: ROCE, ROE
" RQ cwcono FINANCE ROCE EBIT / Avg. Capital Employed PROFITABILITY & GROWTH TRENDS Consolidated basis | FY24 to FY26 ROE PAT / Avg. Shareholders’ Equity 21.7% 409 18.4% : 13.30% — 2 24 FY24 FY25 FY26 FY24 FY25 FY26 Consolidated Total Income Consolidated Net Profit (% Cr) (® Cr) 40 5 20 0 SSH20ie 5
Slide 17: Revenue Mix
RQ ovcmio Revenue Mix FY24 Fee Based Income + © interest income Total Revenue Other Income %6.45 Cr mISSO EE 36.63 Cr (644.73 lacs) (1584-25 lacs) (662.82 lacs) 20.27 Cr (26.69 lacs) ii] Interest Income Consolidated performance | % Crore & Lacs | Full-Year FY25 Fee Based Income + @ Interest Income T
Slide 18: Balance Sheet Strength
a Kd emenaun FINANCE BALANCE SHEET STRENGTH KEY LEVERAGE & PROFITABILITY METRICS Consolidated basis | FY26 | % Crore unless stated otherwise Debt / Equity Ratio 0.17x Implied Debt: 17.05 Cr Implied Equity: ¥98.80 Cr A conservative leverage profile gives headroom to scale lending while retaining bala
Slide 19: Board of Directors: Driving Emerald's Vision
rweraco Board of Directors: Drivin g Emerald's Vision A strong leadership team with diverse expertise, united by a shared commitment to sustainable growth. y wy wy ey Mr. Sanjay Aggarwal Mrs. Anubha Aggarwal Mr. Manjeet Kaushik Mr. Akshay Agarwal Promoter & Managing Director Promoter & Director Dire
Slide 20: Key Personnel: Our Core Team
i EMERALD FINANCE Mrs. Sheetal Kapoor Chief Financial Officer (CFO) Experience Kapoor brings over 15 years of finance and accounting experience to her role, overseeing the company's financial operations since 2011. degre I With an MBA in Finance and a CMA, Mrs. Sheetal Key Personnel: Our Core Team A
Slide 21: CSR Initiatives
" RQ cwcono FINANCE CSR INITIATIVES GIVING BACK. CREATING REAL IMPACT. Our CSR efforts are focused on meaningful support for health, education and underserved communities. ae aA wy TREATMENT OF CANCER PATIENTS EDUCATION DONATION TO THE UNDERSERVED Supporting access to treatment, Promoting learning a
Slide 22: Key Takeaways
" RQ cwcono FINANCE KEY TAKEAWAYS STRONG TODAY. STRONGER TOMORROW. Our momentum is real. Our focus is clear. il > ROBUST MOMENTUM SCALABLE FOUNDATION Strong disbursements, Diverse employers, expanding partner base technology-led platform and growing cross-sell and efficient distribution engine. posi
Slide 23: Thank You
y RQ cwcono FINANCE THANK YOU. TOGETHER, ® Grateful for your trust. Excited for the journey ahead. 2 wma € €E&€ ~@ 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-fi