Utkarsh Small Finance Bank Limited — Quarter and year ended March 31, 2026
There is one audited financial results table and additional annexure tables (segment information, assets & liabilities, cash flow, and other disclosures).
| Particulars | For the quarter ended March 31, 2026 (Refer Note 18) | For the quarter ended December 31, 2025 Unaudited | For the quarter ended March 31, 2025 (Refer Note 18) | For the year ended March 31, 2026 Audited | For the year ended March 31, 2025 Audited |
|---|---|---|---|---|---|
| 1 Interest Earned (a+b+c+d) | 83,675.46 | 82,114.90 | 87,962.31 | 3,37,878.04 | 3,76,492.60 |
| (a) Interest/ discount on advances/ bill | 69,517.72 | 68,016.38 | 76,386.22 | 2,84,575.16 | 3,33,696.12 |
| (b) Income on investments | 11,945.87 | 11,423.29 | 7,841.08 | 40,167.90 | 27,801.10 |
| (c) Interest on balances with Reserve Bank of India and other interbank funds | 2,211.64 | 2,674.96 | 3,734.67 | 13,133.95 | 14,993.94 |
| (d) Others | 0.23 | 0.27 | 0.34 | 1.03 | 1.44 |
| 2 Other Income | 11,531.56 | 8,055.87 | 28,710.99 | 43,096.65 | 59,983.43 |
| 3 Total Income (1+2) | 95,207.02 | 90,170.77 | 1,16,673.30 | 3,80,974.69 | 4,36,476.03 |
| 4 Interest Expended | 46,064.85 | 47,280.11 | 46,821.52 | 1,90,203.83 | 1,74,206.24 |
| 5 Operating Expenses (i)+(ii) | 47,911.27 | 47,318.40 | 46,454.16 | 1,85,135.88 | 1,61,576.59 |
| (i) Employees cost | 23,732.71 | 24,619.51 | 20,425.49 | 94,796.24 | 84,559.55 |
| (ii) Other operating expenses | 24,178.56 | 22,698.89 | 26,028.67 | 90,339.64 | 77,017.04 |
| 6 Total Expenditure (4+5) excluding provisions and contingencies | 93,976.12 | 94,598.51 | 93,275.68 | 3,75,339.71 | 3,35,782.83 |
| 7 Operating Profit / (Loss) before Provisions and Contingencies (3-6) | 1,230.90 | (4,427.74) | 23,397.62 | 5,634.98 | 1,00,693.20 |
| 8 Provisions (other than tax) and Contingencies | 24,439.30 | 44,641.08 | 22,269.90 | 1,56,296.34 | 97,928.48 |
| 9 Exceptional item | – | – | – | – | – |
| 10 Profit / (Loss) for the period / year before tax (7-8-9) | (23,208.40) | (49,068.82) | 1,127.72 | (1,50,661.36) | 2,764.72 |
| 11 Tax expense (Refer Note 15) | (4,406.84) | (11,567.06) | 830.99 | (35,563.52) | 394.67 |
| 12 Net Profit / (Loss) for the period / year after tax (10-11) | (18,801.56) | (37,501.76) | 296.73 | (1,15,097.84) | 2,370.05 |
| 13 Paid-up equity share capital (of ₹ 10 each) | 1,77,952.37 | 1,77,952.37 | 1,10,160.99 | 1,77,952.37 | 1,10,160.99 |
| 14 Reserves excluding Revaluation Reserves | – | – | – | 99,607.82 | 1,87,289.43 |
| 15 Analytical Ratios | |||||
| Capital Adequacy Ratio (Refer Note 5) | 17.71% | 20.11% | 20.93% | 17.71% | 20.93% |
| Earnings per share (Face Value of ₹ 10/- each) | |||||
| – EPS Basic (₹) (not annualised for quarters) | (1.06) | (2.46) | 0.03 | (8.37) | 0.22 |
| – EPS Diluted (₹) (not annualised for quarters) | (1.06) | (2.46) | 0.03 | (8.37) | 0.22 |
| NPA Ratios | |||||
| – Gross NPA | 1,45,990.21 | 1,98,595.08 | 1,85,438.38 | 1,45,990.21 | 1,85,438.38 |
| – Net NPA | 59,405.44 | 75,087.01 | 90,527.31 | 59,405.44 | 90,527.31 |
| – % of Gross NPA to Gross Advances | 7.71% | 11.05% | 9.43% | 7.71% | 9.43% |
| – % of Net NPA to Net Advances | 3.29% | 4.48% | 4.84% | 3.29% | 4.84% |
| – Return on Assets (not annualised for quarters) | (0.67)% | (1.36)% | 0.01% | (4.16)% | 0.09% |
| – Net Worth* | 2,24,718.04 | 2,43,340.77 | 2,77,584.21 | 2,24,718.04 | 2,77,584.21 |
| – Total Debt# to Total Assets ratio | 9.80% | 9.28% | 8.37% | 9.80% | 8.37% |
| – Debt Equity Ratio# | 1.02 | 0.89 | 0.79 | 1.02 | 0.79 |
| For the quarter ended March 31, 2026 Refer Note 18 | For the quarter ended December 31, 2025 Unaudited | For the quarter ended March 31, 2025 Refer Note 18 | For the year ended March 31, 2026 Audited | For the year ended March 31, 2025 Audited | |
|---|---|---|---|---|---|
| 1 Segmental Revenue | |||||
| (a) Retail | 73,095.62 | 68,825.27 | 96,071.73 | 2,94,825.78 | 3,66,078.52 |
| (b) Wholesale | 7,938.99 | 6,934.89 | 7,836.53 | 28,934.80 | 26,634.27 |
| (c) Treasury | 14,172.41 | 14,410.61 | 12,765.04 | 57,214.11 | 43,763.24 |
| (d) Unallocated | – | – | – | – | – |
| Less: Inter Segment Revenue | – | – | – | – | – |
| Income from Operations | 95,207.02 | 90,170.77 | 1,16,673.30 | 3,80,974.69 | 4,36,476.03 |
| 2 Segmental Results | |||||
| (a) Retail | (20,212.25) | (48,552.86) | (1,378.61) | (1,46,529.76) | (5,941.64) |
| (b) Wholesale | 270.88 | 1,235.41 | 2,044.89 | 2,449.50 | 1,897.08 |
| (c) Treasury | (3,267.03) | (1,751.37) | 461.44 | (6,581.10) | 6,809.28 |
| (d) Unallocated | – | – | – | – | – |
| Total Profit before Tax | (23,208.40) | (49,068.82) | 1,127.72 | (1,50,661.36) | 2,764.72 |
| 3 Segmental Assets | |||||
| (a) Retail | 15,37,476.55 | 14,38,477.49 | 16,50,688.05 | 15,37,476.55 | 16,50,688.05 |
| (b) Wholesale | 3,08,578.98 | 2,71,693.21 | 2,53,258.05 | 3,08,578.98 | 2,53,258.05 |
| (c) Treasury | 9,37,034.01 | 10,18,034.95 | 8,46,237.47 | 9,37,034.01 | 8,46,237.47 |
| (d) Unallocated | 1,03,817.87 | 99,754.65 | 62,560.13 | 1,03,817.87 | 62,560.13 |
| Total Assets | 28,86,907.41 | 28,27,960.30 | 28,12,743.70 | 28,86,907.41 | 28,12,743.70 |
| 4 Segmental Liabilities | |||||
| (a) Retail | 18,40,170.37 | 17,77,680.21 | 15,31,291.30 | 18,40,170.37 | 15,31,291.30 |
| (b) Wholesale | 4,82,616.01 | 4,88,394.39 | 7,45,053.20 | 4,82,616.01 | 7,45,053.20 |
| (c) Treasury | 2,84,371.36 | 2,63,531.56 | 2,36,810.09 | 2,84,371.36 | 2,36,810.09 |
| (d) Unallocated | 2,189.46 | 2,302.93 | 2,138.69 | 2,189.46 | 2,138.69 |
| (e) Capital & other reserves | 2,77,560.21 | 2,96,051.21 | 2,97,450.42 | 2,77,560.21 | 2,97,450.42 |
| Total Liabilities | 28,86,907.41 | 28,27,960.30 | 28,12,743.70 | 28,86,907.41 | 28,12,743.70 |
| Particulards | As at March 31, 2026 (Audited) | As at March 31, 2025 (Audited) |
|---|---|---|
| CAPITAL and LIABILITIES | ||
| Capital | 1,77,952.37 | 1,10,160.99 |
| ESOP stock option outstanding | 5,463.04 | 4,371.28 |
| Reserves and Surplus | 94,144.78 | 1,82,918.15 |
| Deposits | 21,65,398.04 | 21,56,569.89 |
| Borrowings | 2,82,943.91 | 2,35,476.58 |
| Other Liabilities and Provisions | 1,61,005.27 | 1,23,246.81 |
| Total Capital and Liabilities | 28,86,907.41 | 28,12,743.70 |
| ASSETS | ||
| Cash and balances with Reserve Bank of India | 1,69,214.47 | 2,63,828.21 |
| Balances with banks and money at call and short notice | 62,908.42 | 79,833.90 |
| Investments | 6,91,405.04 | 4,95,788.51 |
| Advances | 18,06,958.90 | 18,71,647.58 |
| Fixed Assets | 45,782.97 | 38,692.06 |
| Other Assets | 1,10,637.61 | 62,953.44 |
| Total Assets | 28,86,907.41 | 28,12,743.70 |
| S.No | Particulars | For the year ended March 31, 2026 (Audited) | For the year ended March 31, 2025 (Audited) |
|---|---|---|---|
| I | Cash flow from operating activities | ||
| Profit/(Loss) before taxes | (1,50,661.36) | 2,764.72 | |
| Adjustments for:- | |||
| Depreciation on fixed assets | 7,733.00 | 7,656.91 | |
| Depreciation on investments, net | 10,489.45 | 3,611.10 | |
| Amortization of premium on Held to Maturity (HTM) Investment | 2,520.06 | 1,931.23 | |
| Profit on sale & Redemption of HTM portfolio | (4,103.56) | (1,189.30) | |
| Write-off of non performing advances | 1,08,959.67 | 24,616.63 | |
| Provision for standard advances and other contingencies | (142.86) | (12,093.12) | |
| Provision for non performing advances (net of reversal) | (8,326.30) | 68,463.83 | |
| ESOP expenses | 1,425.67 | 2,501.94 | |
| Other Income / Operating Expenses (written back / off) | – | (11,611.63) | |
| (Profit)/Loss on sale of fixed assets (Net) | 18.93 | (23.96) | |
| Other provisions and write off | (67.85) | 346.39 | |
| (32,155.15) | 86,974.74 | ||
| Adjustments for:- | |||
| Decrease/(Increase) in investments other than HTM securities | 1,06,408.63 | (71,259.93) | |
| (Increase) in advances | (35,944.68) | (3,28,247.14) | |
| Increase in deposits | 8,828.14 | 4,09,310.09 | |
| (Increase) in other assets | (6,730.36) | (20,778.49) | |
| Increase in other liabilities and provisions | 37,969.17 | 474.85 | |
| Payment of direct taxes | (306.59) | 11,083.70 | |
| 1,10,530.89 | (10,500.62) | ||
| Net cash flow (used in) / generated from operating activities (A) | 78,069.15 | 87,557.82 | |
| II | Cash flow from/(used in) investing activities | ||
| Purchase of fixed assets including capital work in progress | (14,946.25) | (15,896.15) | |
| Proceeds from sale of fixed assets | 713.76 | 127.70 | |
| Purchase of HTM securities | (6,59,808.61) | (1,10,791.63) | |
| Proceeds from sale of HTM investments | 3,43,183.46 | 48,872.00 | |
| Net cash flow (used in) investing activities (B) | (3,30,857.64) | (77,688.08) | |
| III | Cash flow from/(used in) Financing Activities | ||
| Proceeds from issue of share capital | 94,907.93 | 579.19 | |
| Payment of dividend | – | (5,502.31) | |
| Share issue expenses | (1,125.99) | – | |
| Borrowings taken | 33,53,443.31 | 1,46 |