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AuditQualification1

iso4217:INRxbrli:pureiso4217:INRxbrli:sharesxbrli:shares

540769

NIACL

NOTLISTED

INE470Y01017

THE NEW INDIA ASSURANCE COMPANY LIMITED

Main Board

Equity

Non-Linked Policy

2025-04-01

2026-03-31

2026-05-11

2026-04-30

INR

Lakhs

Quarterly

Fourth quarter

2026-05-11

15:30:00

2026-05-11

20:30:00

true

Cash Flow Direct

Statement on impact of audit qualification

2026-01-01

2026-03-31

Audited

Consolidated

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0.0022

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0.1456

0.8544

1 Net of Reinsurance (Including Excess of Loss Reinsurance) 2 Net of amortisation and losses (Including capital gains) 3 Expense of Management ratio = (Expense of Management + Direct Commission) / Gross Direct Premium * 100 4 Return on Equity = Profit or Loss after Tax/ Average Net Worth *100, for the quarter figures are annualized 5 Earning per share for the quarterly figures are not annualized 6 Yield on Investments for the quarterly figures are not annualized 7 Figures of previous periods / year have been regrouped / re-arranged to conform to current period presentation

2025-04-01

2026-03-31

Audited

Consolidated

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Contribution from Shareholders Fund towards excess EOM

Other operating expenses

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1 Income from Investment is net of provisions for diminution in value of investments. 2 Figures relating to health segment includes Health Retail, Health Group and Health Government Schemes presented on aggregate basis. Segment results relating to Misc. Segment in terms of (a) Retail (b) Group/Corporate are also on aggregate basis.

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Crop

Other Miscellaneous

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Audited

Qualified opinion

S. RAMANAND AIYAR & CO.

true

2029-03-31

CHOKSHI & CHOKSHI LLP

true

2028-03-31

466889100000

475539800000

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8.57

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Balances relating to various accounts under inter office accounts, unadjusted banking transactions and dues from / to Reinsurers are subject to confirmation and reconciliation. Consequential adjustments and effect thereof in this regard, if any, is yet to be dealt with. The process of compilation of old balances is also at different stages in the Holding Company. The overall impact of the above on the consolidated financial results, consolidated receipts and payments account for the quarter and year ended March 31st, 2026 and assets and liabilities as at March 31st , 2026 is presently not ascertainable and cannot be commented upon.

Qualified opinion

Repetitive

NOT QUANTIFIED

Reconciliation and Settlement of Reinsurance balances is an ongoing process, efforts are continuing to reconcile the older items and company is also making efforts in identifying the amounts received from re-insurers so that it is appropriated with the receivables. Current year balances have been considerably reconciled through system enabled tools and reconciliation of earlier balances is in progress and hence the impact in these matters cannot be estimated. The Inter office reconciliation process done this year resulted in clearing balances related to various years. The reconciliation will continue during current year also to identify old balances. In our opinion there is no significant impact on revenue. Net Interoffice Debit balance of Rs114.04 Crores as on 31.03.2026 as compared to net inter office balances of debit Rs123.57 Crores as on 31.03.2025. Certain other accounts may not have any significant financial impact. .

Adequate disclosures have been made in the Notes forming part of accounts referred to in the qualification. Other than the identified unreconciled balances, impact arising out of the above disclosure in the Notes is not ascertainable and the overall impact on the financial statement cannot be commented upon.

MS. GIRIJA SUBRAMANIAN

MR. VIMAL KUMAR JAIN

MS. NIDHU SAXENA

MR. BINOD C. MAHARANA & MS. DHARMISTA SHAH

MUMBAI

2026-05-11