INTEGRATED FILING — BANKING
General information about company
| Scrip code |
544120 |
| NSE Symbol |
CAPITALSFB |
| MSEI Symbol |
NOTLISTED |
| ISIN |
INE646H01017 |
| Name of bank |
CAPITAL SMALL FINANCE ABNK LIMITED |
| Class of security |
Equity |
| Date of start of financial year |
01-04-2025 |
| Date of end of financial year |
31-03-2026 |
| Date of board meeting when results were approved |
29-01-2026 |
| Date on which prior intimation of the meeting for considering financial results was
informed to the exchange |
22-01-2026 |
| Description of presentation currency |
INR |
| Level of rounding used in financial results |
Lakhs |
| Reporting Type |
Quarterly |
| Reporting Quarter |
Third 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 |
Unaudited |
| Segment Reporting |
Multi segment |
| Description of single segment |
|
| Start date and time of board meeting |
29-01-2026
10:00:00 |
| End date and time of board meeting |
29-01-2026 13:50:00
|
| 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 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 |
| Not Applicable |
Financial Results - Banking
Amount in (Lakhs)
| 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 |
01-10-2025 |
01-04-2025 |
| B |
Date of end of reporting period |
31-12-2025 |
31-12-2025 |
| 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 |
21,255.00 |
61,036.00 |
|
Income on investments |
3,335.00 |
9,760.00 |
|
Interest on balances with reserve bank of India and other inter bank funds
|
2,536.00 |
6,589.00 |
|
Others |
66.00 |
161.00 |
|
Total interest earned |
27,192.00 |
77,546.00 |
| 2 |
Other income |
2,647.00 |
7,249.00 |
| 3 |
Total income |
29,839.00 |
84,795.00 |
|
Expenses
|
| 4 |
Interest expenses |
15,261.00 |
43,472.00 |
| 5 |
Operating expenses
|
| (i) |
Employees cost |
5,007.00 |
13,587.00 |
| (ii) |
Details of other operating expenses
|
|
Description of other operating expenses
|
| 1 |
Rent, Taxes and Lighting |
971.00 |
2,766.00 |
| 2 |
Printing and Stationery |
72.00 |
209.00 |
| 3 |
Advertisement and Publicity |
66.00 |
201.00 |
| 4 |
Depreciation on Bank's property |
452.00 |
1,325.00 |
| 5 |
Directors' Fees, Allowances & Expenses |
23.00 |
91.00 |
| 6 |
Auditors' Fees and Expenses |
40.00 |
112.00 |
| 7 |
Postage, Telegrams, Telephones etc. |
190.00 |
459.00 |
| 8 |
Repairs and Maintenance |
380.00 |
832.00 |
| 9 |
Insurance |
285.00 |
810.00 |
| 10 |
Law Charges & Other expenditure |
1,925.00 |
5,562.00 |
|
Total other operating Expenses |
4,404.00 |
12,367.00 |
|
Total Operating Expenses |
9,411.00 |
25,954.00 |
| 6 |
Total expenditure excluding provisions and contingencies
| 24,672.00 |
69,426.00 |
| 7 |
Operating profit before provision and contingencies |
5,167.00 |
15,369.00 |
| 8 |
Provisions other than tax and contingencies |
578.00 |
1,892.00 |
| 9 |
Exceptional items |
0.00 |
0.00 |
| 10 |
Total profit (loss) from ordinary activities before tax
| 4,589.00 |
13,477.00 |
| 11 |
Provision for Tax |
1,148.00 |
3,346.00 |
| 12 |
Net profit (loss) from ordinary activities after tax |
3,441.00 |
10,131.00 |
| 13 |
Extraordinary items net of tax expenses
| 0.00 |
0.00 |
| 14 |
Net profit (loss) for the period |
3,441.00 |
10,131.00 |
| 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
| 3,441.00 |
10,131.00 |
|
| 18 |
Details of equity share capital [Abstract]
|
|
Paid-up equity share capital
| 4,542.00 |
4,542.00 |
|
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 |
18.6100 |
18.6100 |
|
| Additional Tier 1 ratio |
0 |
0 |
| (iii) (a) |
Earnings per share before extraordinary items
|
|
Basic earnings per share before extraordinary items
| 7.6 |
22.38 |
|
Diluted earnings per share before extraordinary items
| 7.58 |
22.3 |
| (iii) (b) |
Earnings per share after extraordinary items
|
|
Basic earnings per share after extraordinary items
| 7.6 |
22.38 |
|
Diluted earnings per share after extraordinary items
| 7.58 |
22.3 |
| (iv) |
NPA Ratios
|
|
| Amount of gross non-performing assets
| 21,887.00 |
21,887.00 |
|
Amount of net non-performing assets
| 10,844.00 |
10,844.00 |
|
% of gross NPAs |
2.6800 |
2.6800 |
|
% of net NPAs
| 1.3500 |
1.3500 |
|
Return on assets
| 1.1600 |
1.200 |
| 21 |
Disclosure of notes on financial results by banks
| |
Format for Reporting Segment wise Revenue, Results and Capital Employed along with the company results
Amount in (Lakhs)
| 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 |
01-10-2025 |
01-04-2025 |
| Date of end of reporting period |
31-12-2025 |
31-12-2025 |
| 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 |
5,936.00 |
16,506.00 |
| 2 |
Retail Banking |
24,663.00 |
71,068.00 |
| 3 |
Wholesale Banking |
3,264.00 |
9,273.00 |
| 4 |
Other Banking Operations |
1,333.00 |
3,291.00 |
|
| Total Segment Revenue
| 35,196.00 |
1,00,138.00 |
|
Less: Inter segment revenue |
5,357.00 |
15,343.00 |
|
Income from operations |
29,839.00 |
84,795.00 |
| 2
| Segment Result
|
|
| Profit (+) / Loss (-) before tax and interest from each segment
|
| 1 |
Treasury |
730.00 |
1,839.00 |
| 2 |
Retail Banking |
4,685.00 |
14,987.00 |
| 3 |
Wholesale Banking |
407.00 |
411.00 |
| 4 |
Other Banking Operations |
1,261.00 |
3,068.00 |
|
Total Profit before tax |
7,083.00 |
20,305.00 |
|
i. Finance cost |
632.00 |
1,895.00 |
|
ii. Other Unallocable Expenditure net off Unallocable income
|
1,862.00 |
4,933.00 |
|
Profit before tax |
4,589.00 |
13,477.00 |
| 3 |
(Segment Asset - Segment Liabilities) |
|
Segment Asset |
| 1 |
Treasury |
3,32,612.00 |
3,32,612.00 |
| 2 |
Retail Banking |
7,38,083.00 |
7,38,083.00 |
| 3 |
Wholesale Banking |
1,30,834.00 |
1,30,834.00 |
| 4 |
Other Banking Operations |
998.00 |
998.00 |
|
Total Segment Assets |
12,02,527.00 |
12,02,527.00 |
|
Un-allocable Assets |
6,622.00 |
6,622.00 |
|
Net Segment Assets |
12,09,149.00 |
12,09,149.00 |
| 4 |
Segment Liabilities |
|
Segment Liabilities |
| 1 |
Treasury |
0.00 |
0.00 |
| 2 |
Retail Banking |
9,37,848.00 |
9,37,848.00 |
| 3 |
Wholesale Banking |
99,073.00 |
99,073.00 |
| 4 |
Other Banking Operations |
1.00 |
1.00 |
| |
Total Segment Liabilities |
10,36,922.00 |
10,36,922.00 |
| |
Un-allocable Liabilities |
29,317.00 |
29,317.00 |
|
Net Segment Liabilities |
10,66,239.00 |
10,66,239.00 |
|
Disclosure of notes on segments |
|
Details of Impact of Audit Qualification
Amount in (Lakhs)
| 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 |
M/s S C V & Co. LLP |
Yes |
28-02-2027 |