INTEGRATED FILING — BANKING
General information about company
| Scrip code |
543942 |
| NSE Symbol |
UTKARSHBNK |
| MSEI Symbol |
NA |
| ISIN |
INE735W01017 |
| Name of bank |
UTKARSH SMALL FINANCE BANK 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 |
02-02-2026 |
| Date on which prior intimation of the meeting for considering financial results was
informed to the exchange |
28-01-2026 |
| 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 |
02-02-2026
14:00:00 |
| End date and time of board meeting |
02-02-2026 16:45:00
|
| Whether cash flow statement is applicable on company |
|
| Type of cash flow statement |
|
| Declaration of unmodified opinion or statement on impact of audit qualification |
Not applicable |
| 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? |
Yes |
| No. of times funds raised during the quarter |
1 |
| Whether the disclosure for the Default on Loans and Debt Securities is applicable to the
entity? |
No |
| There is no deafult on Loans and Debt Securities. |
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 |
68,016.38 |
2,15,057.44 |
|
Income on investments |
11,423.29 |
28,222.03 |
|
Interest on balances with reserve bank of India and other inter bank funds
|
2,674.96 |
10,922.31 |
|
Others |
0.27 |
0.80 |
|
Total interest earned |
82,114.90 |
2,54,202.58 |
| 2 |
Other income |
8,055.87 |
31,565.09 |
| 3 |
Total income |
90,170.77 |
2,85,767.67 |
|
Expenses
|
| 4 |
Interest expenses |
47,280.11 |
1,44,138.98 |
| 5 |
Operating expenses
|
| (i) |
Employees cost |
24,619.51 |
71,063.53 |
| (ii) |
Details of other operating expenses
|
|
Description of other operating expenses
|
| 1 |
Rent, taxes and lighting |
2,346.37 |
6,858.18 |
| 2 |
Printing and stationery |
272.85 |
1,145.12 |
| 3 |
Advertisement and publicity |
306.61 |
938.67 |
| 4 |
Depreciation on Bank's property |
1,893.31 |
5,820.87 |
| 5 |
Director’s fees allowances and expenses |
85.85 |
230.44 |
| 6 |
Auditors' fees and expenses |
44.48 |
115.40 |
| 7 |
Law charges |
841.70 |
2,489.70 |
| 8 |
Postage, telegrams, telephones, etc. |
811.30 |
2,857.56 |
| 9 |
Repairs and maintenance |
665.39 |
2,181.64 |
| 10 |
Insurance & Other Expenditure |
15,431.03 |
43,523.50 |
|
Total other operating Expenses |
22,698.89 |
66,161.08 |
|
Total Operating Expenses |
47,318.40 |
1,37,224.61 |
| 6 |
Total expenditure excluding provisions and contingencies
| 94,598.51 |
2,81,363.59 |
| 7 |
Operating profit before provision and contingencies |
(4,427.74) |
4,404.08 |
| 8 |
Provisions other than tax and contingencies |
44,641.08 |
1,31,857.04 |
| 9 |
Exceptional items |
0.00 |
0.00 |
| 10 |
Total profit (loss) from ordinary activities before tax
| (49,068.82) |
(1,27,452.96) |
| 11 |
Provision for Tax |
(11,567.06) |
(31,156.68) |
| 12 |
Net profit (loss) from ordinary activities after tax |
(37,501.76) |
(96,296.28) |
| 13 |
Extraordinary items net of tax expenses
| 0.00 |
0.00 |
| 14 |
Net profit (loss) for the period |
(37,501.76) |
(96,296.28) |
| 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
| (37,501.76) |
(96,296.28) |
|
| 18 |
Details of equity share capital [Abstract]
|
|
Paid-up equity share capital
| 1,77,952.37 |
1,77,952.37 |
|
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 |
20.1100 |
20.1100 |
|
| Additional Tier 1 ratio |
0 |
0 |
| (iii) (a) |
Earnings per share before extraordinary items
|
|
Basic earnings per share before extraordinary items
| -2.46 |
-7.75 |
|
Diluted earnings per share before extraordinary items
| -2.46 |
-7.75 |
| (iii) (b) |
Earnings per share after extraordinary items
|
|
Basic earnings per share after extraordinary items
| -2.46 |
-7.75 |
|
Diluted earnings per share after extraordinary items
| -2.46 |
-7.75 |
| (iv) |
NPA Ratios
|
|
| Amount of gross non-performing assets
| 1,98,595.08 |
1,98,595.08 |
|
Amount of net non-performing assets
| 75,087.01 |
75,087.01 |
|
% of gross NPAs |
11.0500 |
11.0500 |
|
% of net NPAs
| 4.4800 |
4.4800 |
|
Return on assets
| -1.3600 |
-3.5100 |
| 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 |
Retail |
68,825.27 |
2,21,730.15 |
| 2 |
Wholesale |
6,934.89 |
20,995.81 |
| 3 |
Treasury |
14,410.61 |
43,041.71 |
| 4 |
Unallocated |
0.00 |
0.00 |
| 5 |
Capital & other reserves |
0.00 |
0.00 |
|
| Total Segment Revenue
| 90,170.77 |
2,85,767.67 |
|
Less: Inter segment revenue |
0.00 |
0.00 |
|
Income from operations |
90,170.77 |
2,85,767.67 |
| 2
| Segment Result
|
|
| Profit (+) / Loss (-) before tax and interest from each segment
|
| 1 |
Retail |
(48,552.86) |
(1,26,317.50) |
| 2 |
Wholesale |
1,235.41 |
2,178.62 |
| 3 |
Treasury |
(1,751.37) |
(3,314.08) |
| 4 |
Unallocated |
0.00 |
0.00 |
| 5 |
Capital & other reserves |
0.00 |
0.00 |
|
Total Profit before tax |
(49,068.82) |
(1,27,452.96) |
|
i. Finance cost |
0.00 |
0.00 |
|
ii. Other Unallocable Expenditure net off Unallocable income
|
0.00 |
0.00 |
|
Profit before tax |
(49,068.82) |
(1,27,452.96) |
| 3 |
(Segment Asset - Segment Liabilities) |
|
Segment Asset |
| 1 |
Retail |
14,38,477.49 |
14,38,477.49 |
| 2 |
Wholesale |
2,71,693.21 |
2,71,693.21 |
| 3 |
Treasury |
10,18,034.95 |
10,18,034.95 |
| 4 |
Unallocated |
99,754.65 |
99,754.65 |
| 5 |
Capital & other reserves |
0.00 |
0.00 |
|
Total Segment Assets |
28,27,960.30 |
28,27,960.30 |
|
Un-allocable Assets |
0.00 |
0.00 |
|
Net Segment Assets |
28,27,960.30 |
28,27,960.30 |
| 4 |
Segment Liabilities |
|
Segment Liabilities |
| 1 |
Retail |
17,77,680.21 |
17,77,680.21 |
| 2 |
Wholesale |
4,88,394.39 |
4,88,394.39 |
| 3 |
Treasury |
2,63,531.56 |
2,63,531.56 |
| 4 |
Unallocated |
2,302.93 |
2,302.93 |
| 5 |
Capital & other reserves |
2,96,051.21 |
2,96,051.21 |
| |
Total Segment Liabilities |
28,27,960.30 |
28,27,960.30 |
| |
Un-allocable Liabilities |
0.00 |
0.00 |
|
Net Segment Liabilities |
28,27,960.30 |
28,27,960.30 |
|
Disclosure of notes on segments |
|
Statement on Deviation or Variation for proceeds of Public Issue, Rights
Issue, Preferential Issue, Qualified Institutions Placement Etc. (1)
Amount in (Lakhs)
| Mode of Fund Raising |
Rights Issues |
| Description of mode of fund raising
(Applicable in case of others is selected) |
|
| Date of Raising Funds |
05-11-2025 |
| Amount Raised |
94,908.00 |
| Report filed for Quarter ended |
31-12-2025 |
| Monitoring Agency |
Not Applicable |
| Monitoring Agency Name, if applicable |
|
| Is there a Deviation / Variation in use of funds raised |
No |
| If yes, whether the same is pursuant to change in terms of a contract or objects,
which was approved by the shareholders |
|
| If Yes, Date of shareholder Approval |
|
| Explanation for the Deviation / Variation |
Not Applicable |
| Comments of the Audit Committee after review |
Nil |
| Comments of the auditors, if any |
Not Applicable |
| Sr. |
Original Object |
Modified Object, if any |
Original Allocation |
Modified allocation, if any |
Funds Utilised |
Amount of Deviation/Variation for the quarter according to applicable
object |
Remarks if any |
| 1 |
Augmenting Tier I capital base to meet its future capital requirements |
Not Applicable |
94,908.00 |
0.00 |
94,908.00 |
0.00 |
The proceeds have been utilised as mentioned in the letter of offer under the objects of the issue. |
Signatory Details
| Name of signatory |
Muthiah Ganapathy |
| Designation of person |
Company Secretary and Compliance Officer |
| Place |
Mumbai |
| Date |
02-02-2026 |