Fino Payments Bank Limited — Quarter ended March 31, 2026 (and year ended March 31, 2026)
| Sr No | Particulars | Quarter Ended 31.03.2026 (Refer note 2) | Quarter Ended 31.12.2025 Unaudited | Quarter Ended 31.03.2025 (Refer note 2) | Year Ended 31.03.2026 Audited | Year Ended 31.03.2025 Audited |
|---|---|---|---|---|---|---|
| 1 | Interest earned (a)+(b)+(c)+(d) | 6,410 | 6,296 | 5,278 | 24,818 | 19,523 |
| (a) Interest/ discount on advances/ bills | 0 | 0 | 0 | 2 | 1 | |
| (b) Income on investments | 4,651 | 4,617 | 3,976 | 18,136 | 15,174 | |
| (c) Interest on balances with Reserve Bank of India and other inter-bank funds | 1,759 | 1,679 | 1,267 | 6,624 | 4,294 | |
| (d) Others | 0 | 0 | 35 | 56 | 54 | |
| 2 | Other Income | 27,588 | 33,145 | 44,071 | 1,33,975 | 1,65,187 |
| 3 | Total Income (1+2) | 33,998 | 39,441 | 49,349 | 1,58,793 | 1,84,710 |
| 4 | Interest Expended | 2,888 | 2,941 | 2,599 | 11,428 | 10,058 |
| 5 | Operating Expenses (i)+(ii) | 30,571 | 34,445 | 43,780 | 1,40,185 | 1,63,817 |
| (i) Employees cost | 5,332 | 5,416 | 5,653 | 22,229 | 21,276 | |
| (ii) Other operating expenses | 25,239 | 29,029 | 38,127 | 1,17,956 | 1,42,541 | |
| 6 | Total Expenditure (4+5) excluding provisions and contingencies | 33,459 | 37,386 | 46,379 | 1,51,613 | 1,73,875 |
| 7 | Operating Profit before provisions and contingencies (3-6) | 539 | 2,055 | 2,970 | 7,180 | 10,835 |
| 8 | Provisions (other than tax) and Contingencies | – | – | – | – | – |
| 9 | Exceptional Items | 129 | 310 | – | 439 | – |
| 10 | Profit (+)/ Loss (-) from Ordinary Activities before tax (7-8-9) | 410 | 1,745 | 2,970 | 6,741 | 10,835 |
| 11 | Tax expense | (300) | 520 | 570 | 1,495 | 1,582 |
| 12 | Net Profit(+)/ Loss(-) from Ordinary Activities after tax (10-11) | 710 | 1,225 | 2,400 | 5,246 | 9,253 |
| 13 | Extraordinary items (net of tax expense) | – | – | – | – | – |
| 14 | Net Profit(+)/ Loss(-) for the period (12-13) | 710 | 1,225 | 2,400 | 5,246 | 9,253 |
| 15 | Paid-up equity share capital (Face Value of ₹10/- each) | 8,322 | 8,322 | 8,322 | 8,322 | 8,322 |
| 16 | Reserves excluding Revaluation Reserves | – | – | – | 68,704 | 63,608 |
| 17 | Analytical Ratios and Other Disclosures | |||||
| (i) Percentage of shares held by Government of India | – | – | – | – | – | |
| (ii) Capital Adequacy Ratio (%) | 83.95% | 73.15% | 80.45% | 83.95% | 80.45% | |
| (iii) Earning per share (EPS) – (in ₹ ) | ||||||
| (a) Basic EPS before and after extraordinary items, net of tax expense (not annualised) | 0.85 | 1.47 | 2.89 | 6.30 | 11.12 | |
| (b) Diluted EPS before and after extraordinary items, net of tax expense (not annualised) | 0.85 | 1.47 | 2.88 | 6.29 | 11.08 | |
| (iv) NPA Ratios | NA | NA | NA | NA | NA | |
| (v) Return on Assets % (Average) (Not annualised) | 0.14% | 0.27% | 0.60% | 1.10% | 2.43% | |
| (vi) Net Worth | 60,391 | 55,052 | 57,186 | 60,391 | 57,186 | |
| (vii) Outstanding redeemable preference shares | – | – | – | – | – | |
| (viii) Capital Redemption Reserve | – | – | – | – | – | |
| (ix) Debt: equity ratio | 1.91 | 1.53 | 1.12 | 1.91 | 1.12 | |
| (x) Total debts to Total Assets* | 28.90% | 25.27% | 19.96% | 28.90% | 19.96% |
| Particulars | As at 31 March 2026 Audited | As at 31 March 2025 Audited |
|---|---|---|
| CAPITAL AND LIABILITIES | ||
| Capital | 8,322 | 8,322 |
| Employees Stock Options outstanding | 3,495 | 2,758 |
| Reserves and Surplus | 68,704 | 63,608 |
| Deposits | 2,37,949 | 1,93,944 |
| Borrowings | 1,53,530 | 83,946 |
| Other liabilities and provisions | 59,190 | 68,015 |
| Total | 5,31,190 | 4,20,593 |
| ASSETS | ||
| Cash and balances with Reserve Bank of India | 15,429 | 18,286 |
| Balances with banks and money at call and short notice | 1,19,631 | 92,133 |
| Investments | 3,25,445 | 2,38,813 |
| Advances | 9 | 17 |
| Fixed assets | 36,414 | 29,758 |
| Other Assets | 34,262 | 41,586 |
| Total | 5,31,190 | 4,20,593 |
| Sr No | Particulars | Quarter Ended 31.03.2026 (Refer note 2) | Quarter Ended 31.12.2025 Unaudited | Quarter Ended 31.03.2025 (Refer note 2) | Year Ended 31.03.2026 Audited | Year Ended 31.03.2025 Audited |
|---|---|---|---|---|---|---|
| 1 | Segment Revenue | |||||
| (a) | Corporate/ Wholesale Banking | – | – | – | – | – |
| (b) | Retail Banking | 11,861 | 12,821 | 11,837 | 49,350 | 42,381 |
| (c) | Treasury | 6,420 | 6,325 | 5,242 | 24,819 | 19,467 |
| (d) | Other Banking Operations | 15,714 | 20,294 | 32,234 | 84,562 | 1,22,801 |
| (e) | Unallocated | 3 | 1 | 36 | 61 | 61 |
| Total [Items (a) to (e)] | 33,998 | 39,441 | 49,349 | 1,58,792 | 1,84,710 | |
| Less: Inter Segment Revenue | – | – | – | – | – | |
| Total Income | 33,998 | 39,441 | 49,349 | 1,58,792 | 1,84,710 | |
| 2 | Segment Results (Profit(+)/ Loss(-) before tax) | |||||
| (a) | Corporate/ Wholesale Banking | – | – | – | – | – |
| (b) | Retail Banking | 6,111 | 6,293 | 5,720 | 23,459 | 18,037 |
| (c) | Treasury | 4,521 | 4,425 | 3,763 | 17,646 | 13,276 |
| (d) | Other Banking Operations | (250) | 406 | 3,376 | 3,406 | 13,657 |
| Total [Items (a) to (d)] | 10,382 | 11,124 | 12,859 | 44,511 | 44,970 | |
| Less: (i) Interest | – | – | – | – | – | |
| (ii) Other Un-allocable Expenditure net off | 9,972 | 9,379 | 9,889 | 37,770 | 34,135 | |
| (iii) Un-allocable income | – | – | – | – | – | |
| Total Profit Before Tax | 410 | 1,745 | 2,970 | 6,741 | 10,835 | |
| 3 | Segment Assets | |||||
| (a) | Corporate/ Wholesale Banking | – | – | – | – | – |
| (b) | Retail Banking | 7,114 | 8,762 | 8,237 | 7,114 | 8,237 |
| (c) | Treasury | 4,39,147 | 3,86,998 | 3,29,917 | 4,39,147 | 3,29,917 |
| (d) | Other Banking Operations | 38,780 | 38,724 | 37,479 | 38,780 | 37,479 |
| (e) | Unallocated | 46,149 | 49,565 | 44,960 | 46,149 | 44,960 |
| Total | 5,31,190 | 4,84,049 | 4,20,593 | 5,31,190 | 4,20,593 | |
| 4 | Segment Liabilities | |||||
| (a) | Corporate/ Wholesale Banking | – | – | – | – | – |
| (b) | Retail Banking | 2,43,538 | 2,26,033 | 1,99,570 | 2,43,538 | 1,99,570 |
| (c) | Treasury | 1,33,994 | 1,05,256 | 68,515 | 1,33,994 | 68,515 |
| (d) | Other Banking Operations | 64,671 | 62,929 | 70,555 | 64,671 | 70,555 |
| (e) | Unallocated | 8,466 | 9,930 | 7,265 | 8,466 | 7,265 |
| Total | 4,50,669 | 4,04,148 | 3,45,905 | 4,50,669 | 3,45,905 | |
| 5 | Total Capital & Reserves | 80,521 | 79,901 | 74,688 | 80,521 | 74,688 |
| 6 | Total (4)+(5) | 5,31,190 | 4,84,049 | 4,20,593 | 5,31,190 | 4,20,593 |
| Sr.No | Particulars | Year Ended 31.03.2026 (Audited) | Year Ended 31.03.2025 (Audited) |
|---|---|---|---|
| I | Cash Flow from / (used in) operating activities | ||
| Net Profit/(Loss) before tax | 6,741 | 10,835 | |
| Adjustments for:- | |||
| Loss / (Profit) on Sale of Fixed Assets (Net) | – | (3) | |
| Loss / (Profit) on Exchange Transactions (Net) | 0 | (0) | |
| Loss / (Profit) on Sale of Investment (Net) | 59 | – | |
| Add : Non-Cash Expenditure | |||
| Depreciation on Fixed Assets | 7,615 | 6,215 | |
| Employee stock option expense | 737 | 1,242 | |
| Amortisation of Premium on HTM Investments | 2 | 2 | |
| Amortisation of Premium on AFS Investments | 2,262 | 323 | |
| Gratuity | 732 | 371 | |
| Compensated absences | 172 | 135 | |
| Cash Flow before working capital changes | 18,320 | 19,120 | |
| Adjustments for working capital changes:- | |||
| Increase/(decrease) in deposits | 44,005 | 52,690 | |
| (Increase)/decrease in advances | 8 | (10) | |
| Increase/(decrease) in other liabilities and provisions | (9,729) | 2,435 | |
| (Increase)/decrease in investments | (89,106) | (64,579) | |
| (Increase)/decrease in other assets | 7,340 | (760) | |
| Cash Generated from operations | (29,162) | 8,896 | |
| Direct tax( paid)/received (net of refunds) | (1,509) | (1,277) | |
| Net Cash Flow from / (used in) operating activities (A) | (30,671) | 7,619 | |
| II | Cash Flow from / (used in) investing activities | ||
| Purchase of Fixed Asset (including capital work in progress) | (14,272) | (16,451) | |
| Proceeds from sale of Fixed assets | – | 6 | |
| Net Cash flow from / (used in) Investing activities (B) | (14,272) | (16,445) | |
| III | Cash Flow from / (used in) financing activities | ||
| Net Proceeds from issue of equity shares | – | 9 | |
| Net Proceeds/ (repayments) from borrowings | 69,584 | 12,681 | |
| Net cash from / (used in) financing activities (C) | 69,584 | 12,690 | |
| IV | Net (decrease)/increase in cash and cash equivalents during the Year | 24,641 | 3,864 |
| V | Cash and cash equivalents at the beginning of the Year | 1,10,419 | 1,06,555 |
| VI | Cash and cash equivalents at the end of the Year | 1,35,060 | 1,10,419 |