ESAF Small Finance Bank Limited — Quarter ended 31 March 2026 and Year ended 31 March 2026
| Sl No. | Particulars | Quarter ended 31 March 2026 (Audited Refer Note 17) | Quarter ended 31 December 2025 (Unaudited) | Quarter ended 31 March 2025 (Audited Refer Note 17) | Year ended 31 March 2026 (Audited) | Year ended 31 March 2025 (Audited) |
|---|---|---|---|---|---|---|
| 1 | Interest Earned (a)+(b)+(c)+(d) | 99,508 | 89,405 | 89,206 | 3,53,718 | 3,85,753 |
| a) Interest/discount on advances/bills | 89,187 | 78,961 | 77,948 | 3,11,704 | 3,40,581 | |
| b) Income on investments | 10,154 | 10,406 | 11,112 | 41,060 | 40,204 | |
| c) Interest on balances with Reserve Bank of India and other inter-bank funds | 167 | 38 | 146 | 954 | 4,968 | |
| d) others | – | – | – | – | – | |
| 2 | Other Income | 20,137 | 26,939 | 14,471 | 81,105 | 47,177 |
| 3 | Total Income (1)+(2) | 1,19,645 | 1,16,344 | 1,03,677 | 4,34,823 | 4,32,930 |
| 4 | Interest expended | 47,733 | 46,172 | 45,764 | 1,83,744 | 1,81,068 |
| 5 | Operating Expenses (i)+(ii) | 47,783 | 44,920 | 48,847 | 1,79,882 | 1,90,351 |
| i) Employees Cost | 17,346 | 16,976 | 18,480 | 69,202 | 66,449 | |
| ii) Other operating expenses | 30,437 | 27,944 | 30,367 | 1,10,680 | 1,23,902 | |
| 6 | Total Expenditure (4)+(5) (excluding provisions & contingencies) | 95,516 | 91,092 | 94,611 | 3,63,626 | 3,71,419 |
| 7 | Operating Profit before provisions and contingencies (3)-(6) | 24,129 | 25,252 | 9,066 | 71,197 | 61,511 |
| 8 | Provisions (other than tax) and contingencies | 21,420 | 24,339 | 33,150 | 94,037 | 1,25,008 |
| 9 | Exceptional items (Refer Note 16) | – | – | – | – | 5,800 |
| 10 | Profit/(Loss) from ordinary activities before tax (7)-(8)-(9) | 2,709 | 913 | (24,084) | (22,840) | (69,297) |
| 11 | Tax expenses | 358 | 201 | (5,765) | (6,200) | (17,158) |
| 12 | Net profit /(Loss) from ordinary activities after tax (10)-(11) | 2,351 | 712 | (18,319) | (16,640) | (52,139) |
| 13 | Extraordinary items (net of tax expense) | – | – | – | – | – |
| 14 | Net Profit / (Loss) for the Period/year (12)-(13) | 2,351 | 712 | (18,319) | (16,640) | (52,139) |
| 15 | Paid up equity share capital (Face Value of Rs. 10/- each) | 51,566 | 51,557 | 51,543 | 51,566 | 51,543 |
| 16 | Reserves excluding revaluation reserves | – | – | – | 1,26,438 | 1,42,958 |
| Sl | Particulars | Quarter ended 31 March 2026 Audited Refer Note 17 | Quarter ended 31 December 2025 Unaudited | Quarter ended 31 March 2025 Audited Refer Note 17 | Year ended 31 March 2026 Audited | Year ended 31 March 2025 Audited |
|---|---|---|---|---|---|---|
| 1 | Segment Revenue | |||||
| (a) | Retail | 1,01,530 | 1,03,172 | 81,571 | 3,66,164 | 3,52,998 |
| (b) | Wholesale | 2,551 | 2,222 | 3,492 | 10,330 | 14,161 |
| (c) | Treasury | 9,679 | 7,512 | 14,832 | 40,485 | 53,504 |
| (d) | Other Banking Operations | 5,885 | 3,438 | 3,782 | 17,844 | 12,267 |
| (e) | Less: Inter Segment Revenue | – | – | – | – | – |
| Income from operations | 1,19,645 | 1,16,344 | 1,03,677 | 4,34,823 | 4,32,930 | |
| 2 | Segment Results | |||||
| (a) | Retail | (2,826) | (235) | (29,795) | (42,585) | (90,489) |
| (b) | Wholesale | 397 | 296 | (1,069) | 3,569 | 2,306 |
| (c) | Treasury | (594) | (2,392) | 3,180 | (956) | 7,445 |
| (d) | Other Banking Operations | 5,732 | 3,244 | 3,600 | 17,132 | 11,441 |
| Total Profit /(Loss) Before Tax | 2,709 | 913 | (24,084) | (22,840) | (69,297) | |
| 3 | Segment Assets | |||||
| (a) | Retail | 21,78,449 | 19,97,394 | 17,45,277 | 21,78,449 | 17,45,277 |
| (b) | Wholesale | 79,276 | 88,356 | 1,24,549 | 79,276 | 1,24,549 |
| (c) | Treasury | 7,54,346 | 7,48,905 | 7,93,997 | 7,54,346 | 7,93,997 |
| (d) | Unallocated | 74,727 | 79,043 | 54,006 | 74,727 | 54,006 |
| Total Assets | 30,86,798 | 29,13,698 | 27,17,829 | 30,86,798 | 27,17,829 | |
| 4 | Segment Liabilities | |||||
| (a) | Retail | 22,07,619 | 20,02,781 | 17,76,896 | 22,07,619 | 17,76,896 |
| (b) | Wholesale | 74,389 | 80,938 | 1,23,674 | 74,389 | 1,23,674 |
| (c) | Treasury | 5,93,027 | 5,78,451 | 5,81,922 | 5,93,027 | 5,81,922 |
| (d) | Capital & Reserves | 1,78,004 | 1,75,599 | 1,94,501 | 1,78,004 | 1,94,501 |
| (e) | Unallocated | 33,759 | 75,929 | 40,836 | 33,759 | 40,836 |
| Total Liabilities | 30,86,798 | 29,13,698 | 27,17,829 | 30,86,798 | 27,17,829 |
| Particulars | As at 31 March 2026 (Audited) | As at 31 March 2025 (Audited) |
|---|---|---|
| CAPITAL AND LIABILITIES | ||
| Capital | 51,566 | 51,543 |
| Employee Stock options Outstanding | 649 | 404 |
| Reserves and Surplus | 1,26,438 | 1,42,958 |
| Deposits | 25,85,016 | 23,27,644 |
| Borrowings | 2,75,274 | 1,40,573 |
| Other Liabilities and Provisions | 47,855 | 54,707 |
| Total | 30,86,798 | 27,17,829 |
| ASSETS | ||
| Cash and Balances with Reserve Bank of India | 1,11,371 | 1,35,143 |
| Balances with Banks and Money at Call and Short Notice | 6,082 | 62,768 |
| Investments | 6,39,911 | 5,99,526 |
| Advances | 21,59,422 | 18,02,787 |
| Fixed Assets | 51,598 | 30,042 |
| Other Assets | 1,18,414 | 87,563 |
| Total | 30,86,798 | 27,17,829 |
| Particulars | Year ended 31 March 2026 Audited | Year ended 31 March 2025 Audited |
|---|---|---|
| Cash Flow from Operating Activities | ||
| Net Profit/(Loss) Before Tax | (22,840) | (69,297) |
| Adjustments for: | ||
| – Depreciation on Bank’s Property | 6,548 | 5,925 |
| – Amortisation of Premium on HTM Investments | 321 | 57 |
| – (Profit)/Loss on sale of investments (net) | (8,276) | (7,916) |
| – (Profit)/Loss on sale of Fixed Assets | 86 | (9) |
| – Provision for Non Performing Advances | 94,502 | 1,49,661 |
| – Provision/(Reversal) for Standard Advances | (1,329) | 611 |
| – Expense/(reversal) on Employee Stock Option | 353 | 395 |
| – Profit on revaluation of investments (Net) | 10,015 | (234) |
| – Provision for Other Contingencies | 528 | 246 |
| Total Adjustments | 79,908 | 79,439 |
| (Increase)/ Decrease in Investments (other than HTM Investments) | (51,467) | 25,621 |
| (Increase)/ Decrease in Advances | (4,51,138) | (1,23,137) |
| (Increase)/ Decrease in Fixed Deposit with Bank (Original Maturity greater than 3 months) | – | (32) |
| (Increase)/ Decrease in Other Assets | (23,431) | (7,938) |
| Increase/ (Decrease) in Deposits | 2,57,372 | 3,40,864 |
| Increase/ (Decrease) in Other liabilities and provisions | (6,052) | 3,373 |
| Direct taxes paid (net) | (1,221) | (558) |
| Net Cash Flow from/(used in) Operating Activities (A) | (1,96,029) | 3,17,632 |
| Cash Flow from/(Used in) Investing Activities | ||
| Purchase of Fixed Assets | (28,318) | (15,268) |
| Proceeds from Sale of Fixed Assets | 127 | 66 |
| (Increase)/ Decrease in Held to Maturity Investments | 9,024 | (61,680) |
| Net Cash Used in Investing Activities (B) | (19,167) | (76,882) |
| Cash Flow from/(Used in) Financing Activities | ||
| Proceeds from Issue of Share Capital (including Share Premium) | 36 | 121 |
| Dividend Paid | – | (3,603) |
| Increase/(Decrease) in Borrowings | 1,34,701 | (1,81,680) |
| Cash Flow from/(used in) Financing Activities (C ) | 1,34,737 | (1,85,162) |
| Net Increase in Cash and Cash Equivalents (A+B+C) | (80,459) | 55,588 |
| Cash and Cash Equivalents at the beginning of period/year | 1,97,579 | 1,41,991 |
| Cash and Cash Equivalents at the end of period/year | 1,17,120 | 1,97,579 |
| Type of Borrower | Exposure to accounts classified as standard consequent to implementation of resolution plan – position as at the end of the previous half year ended 30 September 2025 (A) | of (A) aggregate debt that slipped into NPA during the half year ended 31 March 2026 | of (A) amount written off during the half-year | of (A) amount paid by the borrowers during the half year # | Exposure to accounts classified as standard consequent to implementation of resolution plan – position as at the end of this half year ended 31 March 2026 |
|---|---|---|---|---|---|
| Personal Loans | 324 | * | – | 28 | 296 |
| Corporate Persons ^ | – | – | – | – | – |
| Of Which MSMEs | – | – | – | – | – |
| Others | 334 | 15 | – | 45 | 274 |
| Total | 658 | 15 | – | 73 | 570 |
| Sl No | Particulars | Sale to ARC Q1 | Sale to ARC Q2 | Sale to ARC Q3 * | Sale to ARC Q4 | Total |
|---|---|---|---|---|---|---|
| 1 | No. of Accounts (Nos) | 2,12,564 | 1 | 5,44,406 | – | 7,56,971 |
| 2 | Aggregate principal outstanding of loans transferred | 73,340 | 2,833 | 1,69,365 | – | 2,45,538 |
| 3 | Weighted average residual tenure of loans | 0.49 | 3 | 0.14 | – | NA |
| 4 | Net book value of loans transferred | 7,242 | – | 9,941 | – | NA |
| 5 | Aggregate consideration | 7,334 | 1,280 | 18,318 | – | 26,932 |
| 6 | Additional consideration realised in respect of accounts transferred earlier | – | – | – | – | – |
| S. No | Parameter | For the Quarter and Year ended March 31, 2026 |
|---|---|---|
| 1 | Debt Equity Ratio** | 0.98 |
| 2 | Debt Service Coverage Ratio | NA |
| 3 | Interest Service Coverage Ratio | NA |
| 4 | Outstanding Redeemable Preference Shares (Quantity and Value) | NA |
| 5 | Capital Redemption Reserve/Debenture Redemption Reserve | NA |
| 6 | Net worth # (₹ In crore) | 1780.04 |
| 7 | Net Profit/(Loss) after Tax (₹ In crore) | (166.40) |
| 8 | Earnings Per Share | |
| – Basic (₹) | (3.23) | |
| – Diluted (₹) | (3.22) | |
| 9 | Current Ratio | NA |
| 10 | Long Term Debt to Working Capital | NA |
| 11 | Bad Debts to Account Receivable Ratio | NA |
| 12 | Current Liability Ratio | NA |
| 13 | Total Debts to Total Assets | 8.92% |
| 14 | Debtors Turnover | NA |
| 15 | Inventory Turnover Ratio | NA |
| 16 | Operating Margin percent | NA |
| 17 | Net Profit Margin percent | NA |
| Name of the Issuer | ISIN | Mode of Fund raising (Public Issue/ Private Placement) | Type of Instrument | Date of raising Funds | Amount Raised | Funds Utilized | Any Deviations (Yes/No) | If 8 is yes, then specify the purpose for which the funds were utilized | Remarks if any |
|---|---|---|---|---|---|---|---|---|---|
| ESAF Small Finance Bank Limited | INE818W08164 | Private Placement | Listed, rated, taxable, unsecured, transferable, redeemable, fully paid up, Basel II compliant lower Tier II subordinated bonds in the nature of Non-Convertible Debentures | January 23, 2026 | 150 Crore | The proceeds of non-convertible debentures issued on January 23, 2026 have been fully utilized as per the objects of the issue. | No | NA | NIL |