INTEGRATED FILING — BANKING



General information about company

Scrip code 542904
NSE Symbol UJJIVANSFB
MSEI Symbol NA
ISIN INE551W01018
Name of bank UJJIVAN SMALL FINANCE BANK LIMITED
Class of security Equity
Date of start of financial year 01-Apr-2025
Date of end of financial year 31-Mar-2026
Date of board meeting when results were approved 24-Jul-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 04-Jul-2025
Description of presentation currency INR (in Actuals)
Reporting Type Quarterly
Reporting Quarter First quarter
Nature of report standalone or consolidated Standalone
Whether results are audited or unaudited Unaudited
Whether results are audited or unaudited for the Year to date for current period ended/year ended
Segment Reporting Multi segment
Description of single segment
Start date and time of board meeting 24-Jul-2025   11:30:00
End date and time of board meeting 24-Jul-2025   13:30:00
Whether cash flow statement is applicable on company
Type of cash flow statement
Declaration of unmodified opinion or statement on impact of audit qualification Declaration of unmodified opinion
Whether the company has any related party?
Whether the company has entered into any Related Party transaction during the selected half year for which it wants to submit disclosure?
(I) We declare that the acceptance of fixed deposits by the bans/Non-Banking Finance Company are at the terms uniformly applicable/offered to all shareholders/public
(II) We declare that the scheduled commercial bank, as per RBI circular RBI/DBR/2015-16/19 dated March 03, 2016, has allowed additional interest of one per cent per annum, over and above the rate of interest mentioned in the schedule of interest rates on savings or a term deposits of banks staff and their exclusive associations as well as on deposits of Chairman, Chairman & Managing Director, Executive Director or such other Executives appointed for a fixed tenure.
(III) Whether the company is a high value debt listed entity according to regulation 15 (1A)?
(a) If answer to above question is Yes, whether complying with proviso to regulation 23 (9), i.e., submitting RPT disclosures on the day of results publication?
(b) If answer to above question is No, please explain the reason for not complying.
Whether the updated Related Party Transactions (RPT) Policy (in compliance with Reg. 23 of SEBI LODR) has been uploaded on the website of the Company?
Latest Date on which RPT policy is updated
Indicate Company website link for updated RPT policy of the Company
Whether statement on deviation or variation for proceeds of public issue, rights issue, preferential issue, qualified institutions placement etc. is applicable to the company for the current quarter? No
No. of times funds raised during the quarter
Whether the disclosure for the Default on Loans and Debt Securities is applicable to the entity? No
NA


Financial Results - Banking
Particulars 3 months/ 6 months ended (dd-mm-yyyy) Year to date figures for current period ended (dd-mm-yyyy)
A Date of start of reporting period 01-Apr-2025
B Date of end of reporting period 30-Jun-2025
C Whether results are audited or unaudited Unaudited Unaudited
D Nature of report standalone or consolidated Standalone Standalone
1 Interest earned
Interest or discount on advances or bills 13988371000 13988371000
Income on investments 2118637000 2118637000
Interest on balances with reserve bank of India and other inter bank funds 59860000 59860000
Others 21549000 21549000
Total interest earned 16188417000 16188417000
2 Other income 2489923000 2489923000
3 Total income 18678340000 18678340000
Expenses
4 Interest expenses 7628919000 7628919000
5 Operating expenses
(i) Employees cost 4117500000 4117500000
(ii) Details of other operating expenses
Description of other operating expenses
1 Others 3327083000 3327083000
Total other operating Expenses 3327083000 3327083000
Total Operating Expenses 7444583000 7444583000
6 Total expenditure excluding provisions and contingencies 15073502000 15073502000
7 Operating profit before provision and contingencies 3604838000 3604838000
8 Provisions other than tax and contingencies 2249391000 2249391000
9 Exceptional items 0 0
10 Total profit (loss) from ordinary activities before tax 1355447000 1355447000
11 Provision for Tax 323249000 323249000
12 Net profit (loss) from ordinary activities after tax 1032198000 1032198000
13 Extraordinary items net of tax expenses 0 0
14 Net profit (loss) for the period 1032198000 1032198000
15 Share of profit (loss) of associates
16 Profit (loss) of minority interest
17 Net Profit (loss) after taxes minority interest and share of profit (loss) of associates 1032198000 1032198000
18 Details of equity share capital [Abstract]
Paid-up equity share capital 19353471000 19353471000
Face value of equity share capital 10 10
19 Reserve excluding revaluation reserves (as per balance sheet of previous accounting year)
20 Analytical ratios
(i) Percentage of share held by government of India 0 0
(ii) Capital adequacy ratio
CET 1 ratio 21.18 21.18
Additional Tier 1 ratio 0 0
(iii) (a) Earnings per share before extraordinary items
Basic earnings per share before extraordinary items 0.53 0.53
Diluted earnings per share before extraordinary items 0.53 0.53
(iii) (b) Earnings per share after extraordinary items
Basic earnings per share after extraordinary items 0.53 0.53
Diluted earnings per share after extraordinary items 0.53 0.53
(iv) NPA Ratios
Amount of gross non-performing assets 8343494000 8343494000
Amount of net non-performing assets 2261154000 2261154000
% of gross NPAs 2.52 2.52
% of net NPAs 0.7 0.7
Return on assets 0.21 0.21
21 Disclosure of notes on financial results by banks Textual Information(1)


Text Block

Textual Information(1) Notes : 1) The above financial results have been approved at the meeting of the Board of Directors held on July 24, 2025. The financial results for the quarter ended June 30, 2025, were subjected to a limited review by the Joint Statutory Auditors (Deloitte Haskins & Sells, Chartered Accountants and Abarna & Ananthan, Chartered Accountants) who have issued an unmodified conclusion there on. The results for the quarter ended June 30, 2024 were reviewed by the Joint Statutory Auditors (B. K. Ramadhyani & Co LLP, Chartered Accountants and Mukund M Chitale & Co, Chartered Accountants) of the Bank, on which they had issued an unmodified conclusion. 2) The above financial results have been prepared in accordance with the recognition and measurement principles laid down in the applicable Accounting Standard (“Accounting standards”) prescribed under Section 133 of the Companies Act, 2013 (the “Act”), in so far as they apply to the Banks, the relevant provisions of the Banking Regulation Act, 1949 and the circulars, the guidelines and directions issued by the Reserve Bank of India (“RBI”) from time to time (the “RBI Regulations”) and other accounting principles generally accepted in India and the requirements of Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended. 3) The figures of quarter ended March 31, 2025 is the balancing figures between audited figures in respect of the full financial year ended March 31, 2025 and the unaudited published year to date figures up to nine months ended December 31, 2024, which was subjected to a limited review. 4) As at June 30, 2025, the Bank has granted 15,61,73,380 options under the approved Employee Stock Option Plan (ESOP) 2019. Out of the same, 5,31,95,958 options had lapsed, 85,26,871 options was exercised, 4,09,68,649 options had vested and are yet to be exercised and 5,34,81,902 options remains unvested. 5) During the quarter ended June 30, 2025, the Bank has allotted 3,43,466 equity shares pursuant to the exercise of stock options under the approved Employee Stock Option Plan (ESOP) 2019. 6) Other income includes processing fees, profit/(loss) on sale of investments, profit/(loss) on revaluation of investments, non-fund based income such as commission earned from guarantees, selling of third party products, recovery from loans written off, income from dealing in PSLC, etc. 7) The Capital Adequacy Ratio ( CAR ) has been computed as per RBI Circular No. RBI/2016-17/81 DBR.NBD.No. 26/16.13.218/2016-17 dated October 06, 2016 on 'Operating Guidelines for Small Finance Banks'. The Bank has followed BASEL II standardized approach for credit risk in accordance with the aforesaid guidelines. Further, the RBI vide its communication No. DBR.NBD.No.4502/16.13.218/2017-18 dated November 08, 2017 has provided an exemption to all Small Finance Banks whereby no separate capital charge is prescribed for market risk and operational risk. 8) As at June 30, 2025 the Bank carries a floating provision of Rs. 18,067 lakh, of which Rs. 13,000 lakh is used for calculation of net NPA and provision coverage ratio. Also, Rs.3,000 lakh is considered as Tier II capital and Rs. 2,067 lakh is unutilized , which is available for utilization in the future for calculating the net NPA and provision coverage ratio. Had the Bank reckoned the remaining Rs. 2,067 lakh for calculating the Net NPA, the Net NPA would be 0.63% and the Provision Coverage Ratio would increase from 72.90% to 75.38% as at June 30, 2025. 9) Details of loans not in default and stressed loans acquired and transferred during the quarter ended June 30, 2025 under the RBI Master Direction on Transfer of Loan Exposures dated September 24, 2021 are given below: a) The Bank has not transferred any loans not in default to other entities during the quarter ended June 30, 2025. b) The Bank has not purchased any loans not in default during the quarter ended June 30, 2025. c) The Bank has not transferred any stressed loans to Asset Reconstruction Companies during the quarter ended June 30, 2025. 10) As per the RBI Circular DOR.AUT.REC.12/22.01.001/2022-23 dated April 07, 2022, for the purpose of disclosure under Accounting Standard 17, Segment reporting, 'Digital Banking' has been identified as a sub-segment under Retail Banking by Reserve Bank of India (RBI). However, as the proposed Digital Banking Unit (DBU) of the Bank has not yet commenced operations and having regard to the discussions of the DBU Working Group formed by Indian Banks' Association (IBA) (which include representatives of the Bank and the RBI), held on July 14, 2022, reporting of Digital Banking as a separate sub-segment of Retail Banking Segment will be implemented by the Bank based on the decision of the DBU Working Group. 11) The Bank had submitted an application for Universal Banking License to the RBI – Central Office on February 4, 2025 subsequent to the approval of the Board of Directors in their meeting held on January 23, 2025. 12) The Bank has applied its significant accounting policies in the preparation of these financial results consistent with those followed in the annual financial statement for the year ended March 31, 2025. Figures of the previous periods/year have been regrouped / reclassified, wherever considered necessary to conform to the current year's presentation.


Format for Reporting Segment wise Revenue, Results and Capital Employed along with the company results
Particulars 3 months/ 6 months ended (dd-mm-yyyy) Year to date figures for current period ended (dd-mm-yyyy)
Date of start of reporting period 01-Apr-2025
Date of end of reporting period 30-Jun-2025
Whether results are audited or unaudited Unaudited Unaudited
Nature of report standalone or consolidated Standalone Standalone
1 Segment Revenue (Income)
(net sale/income from each segment should be disclosed)
1 Treasury 2681927000 2681927000
2 Retail banking 15397169000 15397169000
3 Wholesale banking 599244000 599244000
Total Segment Revenue 18678340000 18678340000
Less: Inter segment revenue
Income from operations 18678340000 18678340000
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 Treasury 585515000 585515000
2 Retail banking 868559000 868559000
3 Wholesale banking 43024000 43024000
Total Profit before tax 1497098000 1497098000
i. Finance cost
ii. Other Unallocable Expenditure net off Unallocable income 141651000
Profit before tax 1355447000 1355447000
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 Treasury 150688109000 150688109000
2 Retail banking 309568442000 309568442000
3 Wholesale banking 27861859000 27861859000
4 Treasury 150688109000 150688109000
5 Retail banking 309568442000 309568442000
6 Wholesale banking 27861859000 27861859000
Total Segment Assets 488118410000 488118410000
Un-allocable Assets 2986711000 2986711000
Net Segment Assets 491105121000 491105121000
4 Segment Liabilities
Segment Liabilities
1 Treasury 131691877000 131691877000
2 Retail banking 270543239000 270543239000
3 Wholesale banking 24349503000 24349503000
4 Treasury 131691877000 131691877000
5 Retail banking 270543239000 270543239000
6 Wholesale banking 24349503000 24349503000
Total Segment Liabilities 426584619000 426584619000
Un-allocable Liabilities 2610196000 2610196000
Net Segment Liabilities 429194815000 429194815000
Disclosure of notes on segments Business Segments have been identified and reported taking into account the target customer profile, the nature of products and services, the differing risks and returns, the organisation structure and guidelines prescribed by the RBI and in compliance with the Accounting Standard 17 - Segment Reporting . The business operations of the Bank are in India and for the purpose of segment reporting as per Accounting Standard-17 (Segment reporting) the Bank is considered to operate only in domestic segment. A) Treasury: The Treasury Segment primarily consists of net interest earnings from the Bank’s Investment portfolio, money market borrowing and lending, gains or losses on Investment operations and a portion of income/loss from sale/purchase of Priority Sector Lending Certificates ( PSLC ). B) Retail Banking: The Retail Banking Segment serves retail customers through a branch network and other delivery channels. Retail Banking includes lending to and deposits from retail customers and identified earnings and expenses of the segment. This segment raises deposits from customers and provides loans and other services to customers. Revenues of the Retail Banking Segment are derived from interest earned on retail loans, processing fees earned, other related incomes and a portion of income/loss from sale/purchase of Priority Sector Lending Certificates ( PSLC ). Expenses of this segment primarily comprises of interest expense on deposits and borrowings, infrastructure and premises expenses for operating the branch network and other delivery channels, personnel costs, other direct overheads and allocated expenses. C) Whole Sale Banking: The Wholesale Banking Segment provides loans to Corporates and Financial Institutions. Revenues of the Wholesale Banking Segment consist of interest earned on loans made to customers. The principal expenses of the segment consist of interest expense on funds borrowed from external sources and other internal segments, premises expenses, personnel costs, other direct overheads and allocated expenses of delivery channels, specialist product groups, processing units and support groups.






Details of Impact of Audit Qualification
Whether results are audited or unaudited Unaudited
Declaration of unmodified opinion or statement on impact of audit qualification Declaration of unmodified opinion
Auditor's opinion
Declaration pursuant to Regulation 33 (3) (d) of SEBI (LODR) Regulation, 2015: The company declares that its Statutory Auditor/s have issued an Audit Report with unmodified opinion for the period on Standalone results Yes
Sr No. Audit firm's name Whether the firm holds a valid peer review certificate issued by Peer Review Board of ICAI Certificate valid upto
1 Deloitte Haskins & Sells Yes 31-Mar-2027
2 Abarna & Ananthan Yes 30-Sep-2025