IFL Finance Ltd.

Base case

• The company maintains its current trajectory in revenue and profitability.

  The filing provides selected financial information indicating stable revenue and profit figures for the fiscal years ending March 31, 2024, 2025, and 2026.

• The provision coverage ratio remains stable or improves.

  The provision coverage ratio was reported at 27.62% as of March 31, 2026, which is critical for managing non-performing assets.