| Scrip code | 540611 |
|---|---|
| NSE Symbol | AUBANK |
| MSEI Symbol | NOTLISTED |
| ISIN | INE949L01017 |
| Name of bank | AU 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 | 27-04-2026 |
| Date on which prior intimation of the meeting for considering financial results was informed to the exchange | 20-04-2026 |
| Description of presentation currency | INR |
| Level of rounding used in financial results | Lakhs |
| Reporting Type | Quarterly |
| Reporting Quarter | Fourth quarter |
| Nature of report standalone or consolidated | Standalone |
| Whether results are audited or unaudited | Audited |
| Whether results are audited or unaudited for the Year to date for current period ended/year ended | Audited |
| Segment Reporting | Multi segment |
| Description of single segment | |
| Start date and time of board meeting | 27-04-2026 14:30:00 |
| End date and time of board meeting | 27-04-2026 15:40:00 |
| Whether cash flow statement is applicable on company | Yes |
| Type of cash flow statement | Cash Flow Indirect |
| Declaration of unmodified opinion or statement on impact of audit qualification | Declaration of unmodified opinion |
| Whether the company has any related party? | Yes |
| Whether the company has entered into any Related Party transaction during the selected half year for which it wants to submit disclosure? | Yes |
| (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 | Yes |
| (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. | No |
| (III) Whether the company is a high value debt listed entity according to regulation 15 (1A)? | No |
| (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? | Yes |
| Latest Date on which RPT policy is updated | 20-01-2026 |
| Indicate Company website link for updated RPT policy of the Company | https://www.au.bank.in/investors/secretarial-policies |
| 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 as the Bank has not made any default on loans and debt securities during the reporting period. | |
| 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 | 01-01-2026 | 01-04-2025 |
| B | Date of end of reporting period | 31-03-2026 | 31-03-2026 |
| C | Whether results are audited or unaudited | Audited | Audited |
| D | Nature of report standalone or consolidated | Standalone | Standalone |
| 1 | Interest earned | ||
| Interest or discount on advances or bills | 4,24,360.27 | 15,71,110.93 | |
| Income on investments | 70,780.95 | 2,64,720.74 | |
| Interest on balances with reserve bank of India and other inter bank funds | 2,257.86 | 9,255.33 | |
| Others | 4,515.59 | 18,546.90 | |
| Total interest earned | 5,01,914.67 | 18,63,633.90 | |
| 2 | Other income | 73,095.21 | 2,97,793.86 |
| 3 | Total income | 5,75,009.88 | 21,61,427.76 |
| Expenses | |||
| 4 | Interest expenses | 2,43,681.89 | 9,52,365.62 |
| 5 | Operating expenses | ||
| (i) | Employees cost | 1,04,491.16 | 3,84,816.19 |
| (ii) | Details of other operating expenses | ||
| Description of other operating expenses | |||
| 1 | Other operating expenses | 91,685.32 | 3,15,369.96 |
| Total other operating Expenses | 91,685.32 | 3,15,369.96 | |
| Total Operating Expenses | 1,96,176.48 | 7,00,186.15 | |
| 6 | Total expenditure excluding provisions and contingencies | 4,39,858.37 | 16,52,551.77 |
| 7 | Operating profit before provision and contingencies | 1,35,151.51 | 5,08,875.99 |
| 8 | Provisions other than tax and contingencies | 26,943.39 | 1,61,471.43 |
| 9 | Exceptional items | 0.00 | 0.00 |
| 10 | Total profit (loss) from ordinary activities before tax | 1,08,208.12 | 3,47,404.56 |
| 11 | Provision for Tax | 25,021.17 | 83,279.13 |
| 12 | Net profit (loss) from ordinary activities after tax | 83,186.95 | 2,64,125.43 |
| 13 | Extraordinary items net of tax expenses | 0.00 | 0.00 |
| 14 | Net profit (loss) for the period | 83,186.95 | 2,64,125.43 |
| 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 | 83,186.95 | 2,64,125.43 |
| 18 | Details of equity share capital [Abstract] | ||
| Paid-up equity share capital | 74,826.71 | 74,826.71 | |
| Face value of equity share capital | 10 | 10 | |
| 19 | Reserve excluding revaluation reserves (as per balance sheet of previous accounting year) | 19,22,525.49 | |
| 20 | Analytical ratios | ||
| (i) | Percentage of share held by government of India | 0 | 0 |
| (ii) | Capital adequacy ratio | ||
| CET 1 ratio | 16.8600 | 16.8600 | |
| Additional Tier 1 ratio | 0 | 0 | |
| (iii) (a) | Earnings per share before extraordinary items | ||
| Basic earnings per share before extraordinary items | 11.13 | 35.4 | |
| Diluted earnings per share before extraordinary items | 11.01 | 35.01 | |
| (iii) (b) | Earnings per share after extraordinary items | ||
| Basic earnings per share after extraordinary items | 11.13 | 35.4 | |
| Diluted earnings per share after extraordinary items | 11.01 | 35.01 | |
| (iv) | NPA Ratios | ||
| Amount of gross non-performing assets | 2,75,564.06 | 2,75,564.06 | |
| Amount of net non-performing assets | 98,989.87 | 98,989.87 | |
| % of gross NPAs | 2.0300 | 2.0300 | |
| % of net NPAs | 0.7400 | 0.7400 | |
| Return on assets | 0.4500 | 1.5700 | |
| 21 | Disclosure of notes on financial results by banks | Textual Information(1) | |
| Textual Information(1) | 1. Statement of Cash Flow is given below: Rs. in Lakh Particulars Year ended Year ended 31.03.2026 31.03.2025 Audited Audited Cash Flow From Operating Activities Profit after tax 2,64,125.43 2,10,592.66 Add: Provision for tax 83,279.13 68,212.75 Profit Before Taxes 3,47,404.56 2,78,805.41 Adjustments for :- Expenses on Employee Stock Options 14,939.62 5,779.25 Depreciation on Bank’s Property 27,150.72 25,851.37 Amortization of Premium / (Discounts) 13,776.27 10,551.38 on Investments Provision for Non Performing Assets, Standard Assets and Other Provisions 1,93,934.55 2,00,026.97 (Profit) / Loss on revaluation of Investments 397.38 (593.28) (Profit) / Loss on sale of Fixed Assets 635.38 360.75 5,98,238.48 5,20,781.85 Adjustments for: Decrease / (Increase) in Investments (other than HTM Investments) (2,88,959.20) 1,91,311.15 Decrease / (Increase) in Advances (29,01,042.83) (23,51,049.57) Decrease / (Increase) in Other Assets (14,379.59) (10,204.57) (Decrease) / Increase in Deposits 28,39,261.97 26,56,472.64 (Decrease) / Increase in Other Liabilities and Provisions 47,168.43 (11,681.18) 2,80,287.26 6,13,008.02 Direct Taxes Paid (97,400.66) (66,766.84) Net Cash Flow from /(used in) Operating Activities (A) 1,82,886.60 5,46,241.18 Cash Flow from / (used in) Investing Activities Purchase of Fixed Assets (80,858.82) (26,436.14) Proceeds from Sale of Fixed Assets 681.04 732.87 (Increase) / Decrease Investments in HTM securities (Net) (4,28,837.18) (5,67,443.79) Net cash flow from / (used in) Investing Activities (B) (5,09,014.96) (5,93,147.06) Cash Flow used in Financing Activities Proceeds from /(Repayment of) borrowings (Net) 2,21,164.23 2,42,025.74 Money received on exercise of Stock Options / Issue of Shares (refer note 6) 18,120.85 6,130.90 Dividend paid (7,451.93) (7,431.59) Net cash flow from / (used in) Financing Activities (C) 2,31,833.15 2,40,725.05 Net (Decrease) / Increase in Cash And Cash Equivalents (A + B + C) (94,295.21) 1,93,819.17 Cash And Cash Equivalents at the beginning of the year 9,46,636.18 6,37,633.43 Cash And Cash Equivalents taken over on Amalgamation - 1,15,183.58 Cash And Cash Equivalents at the end of the year 8,52,340.97 9,46,636.18 2. The above financial results have been reviewed by the Audit Committee and approved by the Board of Directors of AU Small Finance Bank Limited (the Bank) at their meetings held on April 27, 2026. The financial results have been Audited by the joint statutory auditors - M S K A & Associates LLP (formerly known as M S K A & Associates), Chartered Accountants and Mukund M. Chitale & Co., Chartered Accountants of the Bank, on which they have issued unmodified opinion.Accountants and G.M. Kapadia & Co., Chartered Accountants, on which they had issued unmodified opinion. 3. These financial results of the Bank have been prepared in accordance with the recognition and measurement principles laid down in Accounting Standards, prescribed under Section 133 of the Companies Act, 2013 read with relevant rules issued thereunder, the relevant provisions of the Banking Regulation Act, 1949, the circulars, guidelines and directions issued by the Reserve Bank of India (RBI) from time to time (the “RBI Guidelines”) and other accounting principles generally accepted in India and is in compliance with the presentation and disclosure requirements of Regulation 33 and Regulation 52 read with Regulation 63(2) of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 (SEBI Regulations), as amended including relevant circulars issued by the SEBI from time to time. 4. The Bank had made an application to RBI on September 03, 2024 for voluntary transition to Universal Bank as per the extant guidelines of the RBI. The RBI has intimated its in-principle approval to Bank on August 7, 2025. The in-principle approval is valid for 18 months from the issue of the letter and stipulates that the shares held by promoters / promoter group shall be transferred to a Non-Operating Financial Holding Company (NOFHC). Pursuant to the Bank’s request, RBI, vide its letter dated March 6, 2026, has replaced the aforesaid stipulation. This requirement for NOFHC will now be applicable on the transitioned Universal Bank, if the Bank or its promoter (including promoter group) proposes to establish any group entity in the future. Grant of the final license shall remain subject to RBI’s assessment of the Bank’s compliance with applicable regulatory guidelines and instructions. Further the Bank has submitted its application for the final Universal Banking license during March 2026, in line with RBI’s letter dated August 7, 2025. 5. The Bank has applied its significant accounting policies in the preparation of these financial results consistent with those followed in the annual financial statements for the year ended March 31, 2025. Any circular / direction issued by RBI is implemented prospectively when it becomes applicable, unless specifically required under those circulars / directions. 6. During the quarter and year ended March 31, 2026, the Bank has allotted 10,86,403 and 37,36,590 equity shares respectively pursuant to the exercise of options under the approved employee stock option schemes. 7. Other income includes processing fee, profit / loss on sale and revaluation of investments, non-fund based income such as commission earned from guarantees, selling of third party products, income from dealing in PSLC, etc. 8. On November 21, 2025, the Government of India notified four Labour Codes - the Code on Wages, 2019, the Industrial Relations Code, 2020, the Code on Social Security, 2020, and the Occupational Safety, Health and Working Conditions Code, 2020, collectively referred to as the 'New Labour Codes', consolidating 29 existing labour laws. The Ministry of Labour & Employment has published draft Central Rules and FAQs on December 30, 2025, to facilitate assessment of the financial impact arising from these regulatory changes. Accordingly, the Bank has recognised an estimated incremental impact of Rs. 1,981 lacs under 'Employees cost' in the Profit and Loss Account during the quarter ended December 31, 2025 and year ended March 31, 2026, considering the information available. The Bank continues to monitor the finalisation of Central and State Rules and clarifications from the Government on the New Labour Codes and would provide appropriate accounting effect on the basis of such developments, as needed. 9. Details of loans transferred / acquired during the year ended March 31, 2026 as per 'Reserve Bank of India (Small Finance Banks - Financial Statements : Presentation and Disclosures) Directions, 2025' dated November 28, 2025 and as amended thereafter, are given below: (i) During the year ended March 31, 2026, the bank has not acquired loans not in default through assignment of loans. (ii) Details of loans not in default” transferred during the year as given below: (Rs in Lakh unless specifically mentioned) Particulars Amount Aggregate Principal outstanding of loans transferred 1,343.62 Aggregate consideration received (including interest) 1,362.60 Weighted average residual maturity (in Months) 7.48 Weighted average holding period (in Months) 17.09 Retention of beneficial economic interest (%) Nil Coverage of tangible security coverage(%) Nil Rating-wise distribution of rated loans Nil (iii) During the year ended March 31, 2026, the bank has not acquired any stressed loans (Non-performing asset and Special Mention Account). (iv) Details of MFI Non-Performing Assets (NPAs) and Special Mention Accounts (SMAs) transferred to NBFCs under Business Correspondent arrangement during the year ended March 31, 2026: (Rs in Lakh) Particulars To permitted transferees Number of accounts 5,884.00 Aggregate principal outstanding of loans transferred 1,091.76 Weighted average residual tenor of the loans transferred (in Months) 5.40 Net book value of loans transferred (at the time of transfer) 296.22 Aggregate consideration (including interest) 1,107.37 Additional consideration realized in respect of accounts transferred in earlier years NA (iv) Details of the recovery ratings assigned to Security Receipts outstanding as at March 31, 2026: (Rs in Lakh) Recovery Rating Rating Agency Anticipated Recovery as Value of outstanding SRs per Recovery Rating (net of provisions) RR3 Crisil Ratings More than 50% and upto 75% 51.54 RR3 India Ratings More than 50% and upto 75% - 10 Information as required pursuant to Regulation 52(4) of SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015: a. Methodology for computation of the ratios for current year's period is as follows: Debt-equity ratio Borrowings with residual maturity of more than one year / Sum of Capital and Reserves & Surplus Total debts to total assets Total borrowings of the Bank / Total Assets Net worth Calculated as per the Master Circular - Exposure Norms issued by the RBI b.Basis nature of Bank's business, the ratio's considered to be not applicable are Current Ratio, Long term debt to working capital, Bad Debts to Account receivable ratio, Current liability ratio, Debt turnover, Inventory turnover, Operating margin % and Net profit margin %. 11 Disclosure as per 'Reserve Bank of India (Small Finance Banks - Financial Statements : Presentation and Disclosures) Directions, 2025' dated November 28, 2025 and as amended thereafter, on project under Implementation, for the quarter ended March 31, 2026 is given below: (Rs. in Lakh) S. No. Item Description Number of accounts Total Outstanding* 1 Projects under implementation accounts at the 577 4,80,672.27 beginning of the quarter. 2 Projects under implementation accounts sanctioned during the quarter. 248 93,356.49 3 Projects under implementation accounts where DCCO has been achieved during the quarter. 140 43,871.42 4 Projects under implementation accounts at the end of the quarter. (1+2-3) 685 5,30,157.34 5 Out of ‘4’ – accounts in respect of which resolution 117 46,098.18 process involving extension in original / extended DCCO, as the case may be, has been invoked. 5.1 Out of ‘5’ – accounts in respect of which Resolution plan 117 46,098.18 has been implemented. 5.2 Out of ‘5’ – accounts in respect of which Resolution plan is under implementation. - - 5.3 Out of ‘5’ – accounts in respect of which Resolution plan has failed. - - 6 Out of ‘5’, accounts in respect of which resolution process involving extension in original / extended DCCO, as the case may be, has been invoked due to change in scope and size of the project. - - 7 Out of ‘5’, account in respect of which cost overrun associated with extension in original / extended DCCO, as the case may be, was funded - - 7.1 Out of ‘7’, accounts where SBCF was sanctioned during financial closure and renewed continuously - - 7.2 Out of ‘7’, accounts where SBCF was not pre sanctioned or renewed continuously - - 8 Out of ‘4’ – accounts in respect of which resolution process not involving extension in original / extended DCCO, as the case may be, has been invoked. - - 8.1 Out of ‘8’ – accounts in respect of which Resolution plan has been implemented. - - 8.2 Out of ‘8’ – accounts in respect of which Resolution plan is under implementation. - - 8.3 Out of ‘8’ – accounts in respect of which Resolution plan has failed. - - * represents gross advances as on March 31, 2026 12. Details of resolution plan implemented under the Resolution Framework for COVID-19-related Stress as at March 31, 2026 as per 'Reserve Bank of India (Small Finance Banks - Financial Statements : Presentation and Disclosures) Directions, 2025' dated November 28, 2025, are given below. Rs. in Lakh Type of Exposure to accounts Of (A), aggregate Of (A), amount Of (A) amount Exposure to Borrower classified as Standard debt that slipped written off paid by the accounts classified consequent to into NPA during during the half borrowers as Standard implementation of the half-year -year ended during the half consequent to resolution plan – ended March March 31, -year ended implementation of Position as at the 31, 2026^ 2026# March 31, resolution plan end of the previous 2026* – Position as at half-year i.e. the end of this Sep 30, 2025 (A) half-year i.e. March 31, 2026 Personal Loans 1,071.29 82.48 4.60 97.46 891.35 Corporate persons - - - - - Of which MSMEs - - - - - Others 7,987.58 (149.83) 4.40 913.18 7,224.23 Total 9,058.87 (67.35) 9.00 1,010.64 8,115.58 ^includes accounts which were classified as NPA earlier and subsequently upgraded to Standard during the half year ended March 31, 2026. *Amount paid by the borrower during the half year is net of additions in the borrower amount including additions due to interest capitalisation and includes cases which have been upgraded from Restructuring during the half year ended March 31, 2026. #Represents debt that slipped into NPA and was subsequently written off during the half year ended March 31, 2026 13. The Board of Directors at their meeting held on April 27, 2026, proposed a dividend of Rs.1 per share at 10% of face value for the year ended March 31, 2026 (previous year : Rs. 1 per share at 10% of face value) subject to the approval of the shareholders at the ensuing Annual General Meeting. The effect of the proposed dividend has been considered in determination of Capital adequacy ratio (CAR) as at March 31, 2026 and March 31, 2025 respectively. 14. The Capital adequacy ratio (CAR) is computed in accordance with the RBI Master Direction DOR.CAP.REC.101/21-01-002/2025-26 dated November 28, 2025, as amended, and the CAR for the corresponding previous period is computed on the basis of the applicable RBI guideline on the relevant reporting dates. 15. As per the extant RBI guidelines, Banks are required to make Pillar III disclosures including Leverage ratio, Liquidity Coverage Ratio and Net Stable Funding Ratio (NSFR) under the Basel 3 Capital regulations. These disclosures would be available on the Bank’s website at “https://www.au.bank.in/reports/regulatory-disclosures”. These disclosures have not been subjected to audit or review by the Joint Statutory Auditors. 16. The Bank does not have any subsidiary/associate/joint venture company(ies), hence consolidation is not applicable. 17. The figures of last quarter in each of the financial year are balancing figure between audited figures in respect of full financial year and the unaudited published year to date figures up to the third quarter of the respective financial year. 18. Figures of previous periods/year have been regrouped/reclassified wherever necessary to conform to current period's classification. Rs (in Lacs) 21. Particulars Quarter ended Year ended 31.03.2026 31.03.2026 Tier I ratio 16.86% 16.86% Tier II ratio 1.82% 1.82% Captail Adequacy Ratio 18.68% 18.68% % of gross NPAs 2.03% 2.03% % of net NPAs 0.74% 0.74% Return on assets (average)* 0.45% 1.57% Net worth 19,62,694.85 19,62,694.85 Outstanding redeemable preference shares - - Capital redemption reserve / - - Debenture Redemption reserve Debt-equity ratio 0.31 0.31 Total debts to total assets 7.23% 7.23% * Figure for the quarter ended is not annualized. |
|---|
| Particulars | Year ended (dd-mm-yyyy) | ||
|---|---|---|---|
| Date of start of reporting period | 01-04-2025 | ||
| Date of end of reporting period | 31-03-2026 | ||
| Whether results are audited or unaudited | Audited | ||
| Nature of report standalone or consolidated | Standalone | ||
| 1 | Capital and liabilities | ||
| Capital | 74,826.71 | ||
| Reserves and surplus | 19,22,525.49 | ||
| Deposits | 1,52,66,116.35 | ||
| Borrowings | 13,87,154.47 | ||
| Other liabilities and provisions | |||
| 1 | Other liabilities and provisions | 5,29,123.79 | |
| Total of Other liabilities and provisions | 5,29,123.79 | ||
| Total Capital Liabilities | 1,91,79,746.81 | ||
| 2 | ASSETS | ||
| Cash and Balances with Reserve Bank of India | 6,97,326.02 | ||
| Balances with Banks and money at call and short notice | 1,55,014.95 | ||
| Investments | 44,79,365.13 | ||
| Advances | 1,34,27,563.10 | ||
| Fixed Assets | 1,43,638.20 | ||
| Other Assets | |||
| 1 | Other Assets | 2,76,839.41 | |
| Total of Other Assets | 2,76,839.41 | ||
| Total Assets | 1,91,79,746.81 | ||
| Disclosure of notes on assets and liabilities | |||
| Textual Information(1) |
|---|
| 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 | 01-01-2026 | 01-04-2025 | |||||
| Date of end of reporting period | 31-03-2026 | 31-03-2026 | |||||
| Whether results are audited or unaudited | Audited | Audited | |||||
| Nature of report standalone or consolidated | Standalone | Standalone | |||||
| 1 | Segment Revenue (Income) | ||||||
| (net sale/income from each segment should be disclosed) | |||||||
| 1 | Treasury | 73,441.62 | 3,20,823.25 | ||||
| 2 | Retail banking- Digital Banking* | 0.04 | 0.15 | ||||
| 3 | Retail banking- Other Retail Banking | 4,26,717.40 | 15,77,973.20 | ||||
| 4 | Wholesale banking | 59,637.94 | 2,11,166.02 | ||||
| 5 | Other banking operations | 15,212.88 | 51,465.14 | ||||
| 6 | Capital and Other Reserves | 0.00 | 0.00 | ||||
| Total Segment Revenue | 5,75,009.88 | 21,61,427.76 | |||||
| Less: Inter segment revenue | |||||||
| Income from operations | 5,75,009.88 | 21,61,427.76 | |||||
| 2 | Segment Result | ||||||
| Profit (+) / Loss (-) before tax and interest from each segment | |||||||
| 1 | Treasury | 6,151.15 | 47,931.81 | ||||
| 2 | Retail banking- Digital Banking* | (9.84) | (36.75) | ||||
| 3 | Retail banking- Other Retail Banking | 70,843.27 | 1,93,075.07 | ||||
| 4 | Wholesale banking | 17,168.48 | 58,943.91 | ||||
| 5 | Other banking operations | 14,055.06 | 47,490.52 | ||||
| 6 | Capital and Other Reserves | 0.00 | 0.00 | ||||
| Total Profit before tax | 1,08,208.12 | 3,47,404.56 | |||||
| i. Finance cost | 0.00 | 0.00 | |||||
| ii. Other Unallocable Expenditure net off Unallocable income | 0.00 | 0.00 | |||||
| Profit before tax | 1,08,208.12 | 3,47,404.56 | |||||
| 3 | (Segment Asset - Segment Liabilities) | ||||||
| Segment Asset | |||||||
| 1 | Treasury | 50,44,016.26 | 50,44,016.26 | ||||
| 2 | Retail banking- Digital Banking* | 8.48 | 8.48 | ||||
| 3 | Retail banking- Other Retail Banking | 1,14,26,066.50 | 1,14,26,066.50 | ||||
| 4 | Wholesale banking | 22,25,303.95 | 22,25,303.95 | ||||
| 5 | Other banking operations | 8,279.32 | 8,279.32 | ||||
| 6 | Capital and Other Reserves | 0.00 | 0.00 | ||||
| Total Segment Assets | 1,87,03,674.51 | 1,87,03,674.51 | |||||
| Un-allocable Assets | 4,76,072.30 | 4,76,072.30 | |||||
| Net Segment Assets | 1,91,79,746.81 | 1,91,79,746.81 | |||||
| 4 | Segment Liabilities | ||||||
| Segment Liabilities | |||||||
| 1 | Treasury | 10,04,629.19 | 10,04,629.19 | ||||
| 2 | Retail banking- Digital Banking* | 14.51 | 14.51 | ||||
| 3 | Retail banking- Other Retail Banking | 73,48,444.92 | 73,48,444.92 | ||||
| 4 | Wholesale banking | 88,20,454.79 | 88,20,454.79 | ||||
| 5 | Other banking operations | 722.64 | 722.64 | ||||
| 6 | Capital and Other Reserves | 19,97,352.20 | 19,97,352.20 | ||||
| Total Segment Liabilities | 1,91,71,618.25 | 1,91,71,618.25 | |||||
| Un-allocable Liabilities | 8,128.56 | 8,128.56 | |||||
| Net Segment Liabilities | 1,91,79,746.81 | 1,91,79,746.81 | |||||
| Disclosure of notes on segments | *Digital Banking Segment reported as a sub-segment of Retail Banking Segment is related to Digital Banking Units (DBUs) of the bank. As at March 31, 2026, the Bank has two DBU’s. 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, the internal business reporting system 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. | ||||||
| Particulars | Year ended (dd-mm-yyyy) | |
|---|---|---|
| A | Date of start of reporting period | 01-04-2025 |
| B | Date of end of reporting period | 31-03-2026 |
| C | Whether results are audited or unaudited | Audited |
| D | Nature of report standalone or consolidated | Standalone |
| 1 | Statement of cash flows | |
| Cash flows from used in operating activities | ||
| Profit before extraordinary items and tax | 3,47,404.56 | |
| 2 | Adjustments for reconcile profit (loss) | |
| Adjustments to profit (loss) | ||
| Adjustments for finance costs | 0.00 | |
| Adjustments for depreciation and amortisation expense | 40,926.99 | |
| Adjustments for impairment loss reversal of impairment loss recognised in profit or loss | 0.00 | |
| Adjustments for unrealised foreign exchange losses gains | 0.00 | |
| Adjustments for dividend income | 0.00 | |
| Adjustments for share-based payments | 14,939.62 | |
| Other adjustments for which cash effects are investing or financing cash flow | 1,032.76 | |
| Other adjustments to reconcile profit (loss) | 0.00 | |
| Other adjustments for non-cash items | 0.00 | |
| Share of profit and loss from partnership firm or association of persons or limited liability partnerships | 0.00 | |
| Total adjustments to profit (loss) | 56,899.37 | |
| 3 | Adjustments for working capital | |
| Adjustments for decrease (increase) in inventories | 0.00 | |
| Adjustments for decrease (increase) in trade receivables | 0.00 | |
| Adjustments for decrease (increase) in other current assets | 0.00 | |
| Adjustments for increase (decrease) in trade payables | 0.00 | |
| Adjustments for increase (decrease) in other current liabilities | 0.00 | |
| Adjustments for provisions | 1,93,934.55 | |
| Total adjustments for working capital | 1,93,934.55 | |
| Total adjustments for reconcile profit (loss) | 2,50,833.92 | |
| Net cash flows from (used in) operations | 5,98,238.48 | |
| Dividends received | 0.00 | |
| Interest paid | 0.00 | |
| Interest received | 0.00 | |
| Income taxes paid (refund) | 97,400.66 | |
| Other inflows (outflows) of cash | (3,17,951.22) | |
| Net cash flows from (used in) operating activities before extraordinary items | 1,82,886.60 | |
| Proceeds from extraordinary items | 0.00 | |
| Payment for extraordinary items | 0.00 | |
| Net cash flows from (used in) operating activities | 1,82,886.60 | |
| 4 | Cash flows from used in investing activities | |
| Cash flows from losing control of subsidiaries or other businesses | 0.00 | |
| Cash flows used in obtaining control of subsidiaries or other businesses | 0.00 | |
| Other cash receipts from sales of equity or debt instruments of other entities | 0.00 | |
| Other cash payments to acquire equity or debt instruments of other entities | 4,28,837.18 | |
| Other cash receipts from sales of interests in joint ventures | 0.00 | |
| Other cash payments to acquire interests in joint ventures | 0.00 | |
| Cash receipts from share of profits of partnership firm or association of persons or limited liability partnerships | 0.00 | |
| Cash payment for investment in partnership firm or association of persons or limited liability partnerships | 0.00 | |
| Proceeds from sales of tangible assets | 681.04 | |
| Purchase of tangible assets | 80,858.82 | |
| Proceeds from sales of intangible assets | 0.00 | |
| Purchase of intangible assets | 0.00 | |
| Cash advances and loans made to other parties | 0.00 | |
| Cash receipts from repayment of advances and loans made to other parties | 0.00 | |
| Cash payments for future contracts, forward contracts, option contracts and swap contracts | 0.00 | |
| Cash receipts from future contracts, forward contracts, option contracts and swap contracts | 0.00 | |
| Dividends received | 0.00 | |
| Interest received | 0.00 | |
| Income taxes paid (refund) | 0.00 | |
| Other inflows (outflows) of cash | 0.00 | |
| Proceeds from government grants | 0.00 | |
| Net cash flows from (used in) investing activities before extraordinary items | (5,09,014.96) | |
| Proceeds from extraordinary items | 0.00 | |
| Payment for extraordinary items | 0.00 | |
| Net cash flows from (used in) investing activities | (5,09,014.96) | |
| 5 | Cash flows from used in financing activities | |
| Proceeds from issuing shares | 18,120.85 | |
| Proceeds from issuing other equity instruments | 0.00 | |
| Proceeds from issuing debentures notes bonds etc | 0.00 | |
| Proceeds from borrowings | 2,21,164.23 | |
| Repayments of borrowings | 0.00 | |
| Dividends paid | 7,451.93 | |
| Interest paid | 0.00 | |
| Income taxes paid (refund) | 0.00 | |
| Other inflows (outflows) of cash | 0.00 | |
| Net cash flows from (used in) financing activities before extraordinary items | 2,31,833.15 | |
| Proceeds from extraordinary items | 0.00 | |
| Payment for extraordinary items | 0.00 | |
| Net cash flows from (used in) financing activities | 2,31,833.15 | |
| Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes | (94,295.21) | |
| 6 | Effect of exchange rate changes on cash and cash equivalents | |
| Effect of exchange rate changes on cash and cash equivalents | 0.00 | |
| Net increase (decrease) in cash and cash equivalents | (94,295.21) | |
| Cash and cash equivalents cash flow statement at beginning of period | 9,46,636.18 | |
| Cash and cash equivalents cash flow statement at end of period | 8,52,340.97 | |
| Whether results are audited or unaudited | Audited |
|---|---|
| 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 K A & Associates LLP (Formerly known as M S K A & Associates) | Yes | 31-07-2027 | ||
|---|---|---|---|---|---|
| 2 | Mukund M Chitale & Co. | Yes | 30-04-2027 | ||
Format for Disclosure of Related Party Transactions (applicable only for half-yearly filings i.e., 2nd and 4th quarter) |
| Sr No. | Additional disclosure of related party transactions - applicable only in case the related party transaction relates to loans, inter-corporate deposits, advances or investments made or given by the listed entity/subsidiary. These details need to be disclosed only once, during the reporting period when such transaction was undertaken. | ||||||||||||||||||||||||
| Details of the party (listed entity /subsidiary) entering into the transaction | Details of the counterparty | Type of related party transaction | Details of other related party transaction | Value of the related party transaction as approved by the audit committee | Remarks on approval by audit committee | Value of the related party transaction ratified by the audit committee | Date of Audit Committee Meeting where the ratification was approved | Value of transaction during the reporting period | In case monies are due to either party as a result of the transaction | In case any financial indebtedness is incurred to make or give loans, inter-corporate deposits, advances or investments | Details of the loans, inter-corporate deposits, advances or investments | Notes | |||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Name | PAN | Name | PAN | Relationship of the counterparty with the listed entity or its subsidiary | Opening balance | Closing balance | Nature of indebtedness (loan/ issuance of debt/ any other etc.) | Details of other indebtedness | Cost | Tenure | Nature (loan/ advance/ intercorporate deposit/ investment ) | Interest Rate (%) | Tenure | Secured/ unsecured | Purpose for which the funds will be utilised by the ultimate recipient of funds (endusage) | ||||||||||
| 1 | AU Small Finance Bank Limited | Au Foundation | Related Enterprise of Promoters/Executive Directors and their relatives | Any other transaction | CSR Expenditure | 5,000.00 | CSR Contribution as approved by CSR Committee and Board | 628.03 | 0.00 | 0.00 | Textual Information(1) | ||||||||||||||
| 2 | AU Small Finance Bank Limited | Mys Holdings Private Limited | Promoter Group Entity | Interest received | 5,000.00 | Subject to applicable restrictions and approvals required as per the Companies Act, 2013, RBI Guidelines & other applicable regulations | 33.51 | 0.00 | 0.00 | ||||||||||||||||
| 3 | AU Small Finance Bank Limited | Abhiyan Bharat Foundation | Related Enterprise of Promoters/Executive Directors and their relatives | Any other transaction | Income from Banking services rendered | 1,000.00 | Subject to applicable restrictions and approvals required as per the Companies Act, 2013, RBI Guidelines & other applicable regulations | 0.00 | 0.00 | 0.00 | |||||||||||||||
| 4 | AU Small Finance Bank Limited | Gaurav Jain | KMPs (CFO & CS) & their relatives | Any other transaction | ESOP Exercise | 600.00 | As approved by Nomination and Remuneration Committee | 2.00 | 0.00 | 0.00 | |||||||||||||||
| 5 | AU Small Finance Bank Limited | Uttam Tibrewal | Executive Director & Deputy CEO | Any other transaction | ESOP Exercise | 1,000.00 | As approved by Nomination and Remuneration Committee | 281.77 | 0.00 | 0.00 | |||||||||||||||
| 6 | AU Small Finance Bank Limited | Sanjay Agarwal | MD & CEO | Remuneration | 700.00 | As approved by the NRC, Board & RBI, as per the Bank’s Compensation policy and RBI guidelines in this regard. | 369.03 | 0.00 | 0.00 | ||||||||||||||||
| 7 | AU Small Finance Bank Limited | AU Foundation | Related Enterprise of Promoters/Executive Directors and their relatives | Any other transaction | Income from Banking services rendered | 1,000.00 | Subject to applicable restrictions and approvals required as per the Companies Act, 2013, RBI Guidelines & other applicable regulations | 0.00 | 0.00 | 0.00 | |||||||||||||||
| 8 | AU Small Finance Bank Limited | Shree Dham Mining industries LLP | Related Enterprise of Promoters/Executive Directors and their relatives | Any other transaction | Income from Banking services rendered | 1,000.00 | Subject to applicable restrictions and approvals required as per the Companies Act, 2013, RBI Guidelines & other applicable regulations | 0.00 | 0.00 | 0.00 | |||||||||||||||
| 9 | AU Small Finance Bank Limited | Teamwork Arts Private Limited | Related Enterprise of Promoters/Executive Directors and their relatives | Any other transaction | Income from Banking services rendered | 1,000.00 | Subject to applicable restrictions and approvals required as per the Companies Act, 2013, RBI Guidelines & other applicable regulations | 0.02 | 0.00 | 0.00 | |||||||||||||||
| Total value of transaction during the reporting period | 1,314.36 | ||||||||||||||||||||||||
| Textual Information(1) | Notes for all transactions disclosed: 1. The disclosure on Related Party Transactions is pursuant to regulation 23(9) of SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 (Listing Regulations) and transactions which are exempted from RPT definition or disclosure pursuant to Listing Regulations and Circular(s) issued thereunder are not included in the above disclosure. 2. Value of the Related Party Transaction as approved by the Audit Committee represents omnibus limit approved by the Audit Committee, wherever applicable. 3.Acceptance of fixed deposits by the Bank are at the terms uniformly applicable/offered to all shareholders/public. 4. Amount 0.00 represents less than Rs. 500. |