Niyogin Fintech Limited has published its audited standalone and consolidated financial results for the quarter and financial year ended March 31, 2026, in two newspapers — Financial Express (English) and Makkal Kural (Tamil) — both dated May 16, 2026. The publication follows the board approval of the results on May 14, 2026, and was filed with BSE Limited in compliance with Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015. The advertisement copies have also been made available on the company's official website at www.niyogin.com .

Newspaper Publication Details

The following key details have been disclosed regarding the newspaper publication:

Standalone Financial Performance

The following table presents the extract of audited standalone financial results (Rupees in Lacs) for the quarter and year ended March 31, 2026:

On a standalone basis, the company reported total income from operations of Rs. 2,994.50 lacs for the quarter ended March 31, 2026, compared to Rs. 2,438.53 lacs in the corresponding quarter of the previous year. For the full year, standalone total income from operations stood at Rs. 11,792.69 lacs against Rs. 7,837.74 lacs in the prior year. The standalone net profit after tax for the quarter was Rs. 154.48 lacs, reversing a loss of Rs. 232.75 lacs in the same quarter last year. For the full year, standalone net profit after tax was Rs. 511.22 lacs, compared to a loss of Rs. 978.17 lacs in the previous year. Standalone networth stood at Rs. 36,052.43 lacs as of March 31, 2026.

Consolidated Financial Performance

The following table presents the extract of audited consolidated financial results (Rupees in Lacs) for the quarter and year ended March 31, 2026:

On a consolidated basis, total income from operations for the quarter ended March 31, 2026 was Rs. 7,740.71 lacs, compared to Rs. 7,211.37 lacs in the same quarter of the previous year. For the full year, consolidated total income from operations was Rs. 32,081.46 lacs against Rs. 30,901.86 lacs in the prior year. Consolidated net profit after tax for the quarter stood at Rs. 111.32 lacs. For the full year, consolidated net profit after tax was Rs. 37.03 lacs, compared to a loss of Rs. 1,632.72 lacs in the previous year. Consolidated networth stood at Rs. 33,210.10 lacs as of March 31, 2026.

Regulatory Compliance

The results were prepared pursuant to Regulation 33 and Regulation 52 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, read with the SEBI circular dated July 05, 2016. The full format of the financial results (standalone and consolidated) is available on the websites of BSE Limited at www.bseindia.com and Niyogin Fintech Limited at www.niyogin.com . The results were signed by Tashwinder Singh (DIN: 06572282) on behalf of Niyogin Fintech Limited. The Trading Window, which was closed from April 01, 2026 for all Designated Persons and their immediate relatives, will remain closed until 48 hours after the declaration of the results.

Niyogin Fintech Limited has issued a clarification regarding its earlier intimation dated May 04, 2026, concerning the in-principle approval received from the Reserve Bank of India (RBI) for its proposed Composite Scheme of Arrangement and Amalgamation. In a fresh disclosure to BSE Limited dated May 05, 2026, under Regulation 30 and 51 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, the company stated that the May 04, 2026 intimation was a voluntary disclosure made in the interest of transparency and good governance, and should not be construed as a non-compliance with any prescribed timelines under applicable regulatory requirements.

Nature of the Disclosure

Niyogin Fintech clarified that its disclosure of the RBI's in-principle approval was issued in continuation of its earlier communications dated January 31, 2025 and January 22, 2026. The company explained that since the RBI approval is not a fresh licence, registration, or approval, but only a continuation of the ongoing Scheme process, the disclosure was made voluntarily upon receipt of the approval. The company further noted that all relevant details of the Scheme had already been duly disclosed under Regulation 30 of SEBI LODR Regulations, 2015, in compliance with SEBI Circular no. SEBI/HO/CFD/PoD2/CIR/P/0155 dated November 11, 2024, by way of its letter dated January 31, 2025.

Key Details of the Scheme

The Composite Scheme of Arrangement and Amalgamation involves three entities and their respective shareholders and creditors, structured under sections 230 to 232 read with section 52 and 66 and other applicable provisions of the Companies Act, 2013. The scheme was approved by the Board at its meeting held on January 31, 2025, and subsequently received an observation letter with 'no adverse observations' from BSE Limited on January 22, 2026.

Scheme Structure

The Scheme involves two sequential steps. As a first step, the NBFC Business of Niyogin Fintech Limited will be demerged and vested into Niyogin Finserv Limited (NFL 2), with NFL 2 issuing 1 fully paid-up equity share of Rs. 10/- each for every 1 equity share of Rs. 10/- each held in NFL. As a second step, immediately following the demerger, NFL (comprising its Remaining Business) will be amalgamated with iServeU Technology Private Limited, with iServeU issuing shares to NFL shareholders at a ratio of 1 equity share of Re. 1/- each of iServeU for every 2 equity shares of Rs. 10/- each of NFL. No cash consideration is payable under either step of the Scheme.

Financial Profile of Entities Involved

The following table presents the standalone financial details of the entities involved in the amalgamation for the year ended March 31, 2024:

The turnover of the Demerged Undertaking for the year ended March 31, 2024 was Rs. 40.34 Crores on a consolidated basis, representing 20.61% of the total consolidated turnover of the Company for the same period.

Regulatory Milestones and Pending Approvals

The RBI's in-principle approval marks a key regulatory milestone in the implementation of the Scheme. However, the Scheme remains subject to additional statutory and regulatory approvals before it can be fully implemented. The pending approvals include sanction from the Hon'ble National Company Law Tribunal (NCLT), approval from shareholders and creditors, and any other applicable authority approvals as may be required. The equity shares of the Resulting Company, NFL 2, are proposed to be listed on BSE upon the Scheme becoming effective. Niyogin Fintech has stated that it will continue to keep the stock exchanges informed of any further developments in compliance with applicable regulations, and all relevant information is available on the company's website at www.niyogin.com .