Emerald Finance Ltd

Partnership for Early-Wage-Access

• Partnership with DMK Cast and Forge, Ludhiana, to provide Early-Wage-Access to Emerald Finance employees.
• Product enables instant access to part of salaries, via short-term salary advances.
• Repayment via salary deductions; no investment amount disclosed.
• Aligns with expansion of offerings to serve retail customers.

Partnership overview

• Partnership with Claycove23 Insurance Tech Pvt. Ltd. to offer Early-WageAccess to Emerald Finance employees.
• Program provides instant access to part of salaries and salary-deducted short-term loans.
• Supports growth strategy to expand offerings and serve retail customers.

Partnership details

• Emerald Finance partnered with Fireknott Fashion Pvt. Ltd. to offer Early-Wage-Access to its employees.
• The program provides access to part of salaries for instant financial relief throughout the month.
• Salary advances will be repaid via salary deductions from participating employees.
• This aligns with Emerald's strategy to expand offerings and serve retail customers.

Partnership for Early-Wage-Access

• Partnership with Vausm Technologies Pvt. Ltd., Punjab, to offer Early-Wage-Access to employees.
• Program allows access to part of salaries for instant relief.
• Salary-advance product tied to employers, repaid via salary deduction.
• No investment amount or revenue impact disclosed.

Meeting Details

• Investor call discussing Q1 FY27 results (quarter ended 30 June 2026).
• Audio recording available on company website.

Purpose

• Discuss financial results for the quarter ended June 30, 2026.

Additional Notes

• No unpublished price sensitive information discussed.

Overall financials

• Total Income increased to ₹9.44 cr in Q1 FY27, up 39.97% YoY.
• EBITDA rose to ₹7.42 cr, up 60.28% YoY.
• PBT stood at ₹6.54 cr; tax expense ₹1.66 cr.
• Net Profit: ₹4.74 cr in Q1 FY27 vs ₹6.27 cr YoY.
• Total Expenditure declined to ₹2.01 cr from ₹2.11 cr.

Segmental performance

• Segment A Net Sales ₹9.44 cr; Total Income ₹9.44 cr, up 39.97%.
• Segment A EBITDA ₹7.42 cr; YoY growth 60.28%.
• Segment A PBT ₹6.54 cr; Tax ₹1.66 cr.
• Segment A Net Profit ₹4.74 cr vs ₹6.27 cr.
• Segment B Net Sales ₹6.27 cr; Total Income ₹6.27 cr; EBITDA ₹5.22 cr.
• Segment B EBITDA growth 35.19%; PBT ₹4.63 cr; Tax ₹1.18 cr.

Financial highlights

• Consolidated Total Income ₹9.44 Cr, up 39.97% YoY.
• Consolidated EBITDA ₹7.42 Cr, up 60.28% YoY.
• Consolidated Net Profit ₹4.88 Cr, up 52.72% YoY.
• Consolidated EPS ₹1.44.
• Standalone Total Income ₹6.27 Cr, up 32.47% YoY.
• Standalone EBITDA ₹5.22 Cr, up 35.19% YoY.
• Standalone Net Profit ₹3.45 Cr; Standalone EPS ₹1.00.

Key business developments

• 31? 32 new corporate partnerships for Earned Wage Access (EWA).
• Education loan partnership with Credila Financial Services Limited.
• Gold loan partnership with AU Small Finance Bank Limited.

Management commentary & outlook

• FY27 start strong; focus on asset-light model, innovation, risk management, and expanding product offerings.

Meeting Details

• Date and time: 22 July 2026 at 1:00 PM
• Location: Registered Office of Emerald Finance Limited

Key Agenda Items

• Consider and approve unaudited standalone and consolidated financial results for quarter ended 30 June 2026

Other Notes

• Trading window closed for designated persons and immediate relatives from 1 July to 24 July 2026

Partnership for Early-Wage-Access

• Partnership with All Heart Web Pvt. Ltd. to offer Early-Wage-Access to Emerald Finance employees.
• Access to wages is via salary deductions from future pay.
• Product entails short-term salary advances tied to employers.