| Scrip code | 544118 |
|---|---|
| NSE Symbol | JSFB |
| MSEI Symbol | NOTLISTED |
| ISIN | INE953L01027 |
| Name of bank | JANA 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 | 29-04-2026 |
| Date on which prior intimation of the meeting for considering financial results was informed to the exchange | 24-04-2026 |
| 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 | 29-04-2026 15:00:00 |
| End date and time of board meeting | 29-04-2026 16:15:00 |
| 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. | Yes |
| (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 | 30-04-2025 |
| Indicate Company website link for updated RPT policy of the Company | https://www.jana.bank.in/about-us/leadership-governance/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 there is no default | |
| 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 | 1,30,848.00 | 4,80,391.00 | |
| Income on investments | 12,907.00 | 49,062.00 | |
| Interest on balances with reserve bank of India and other inter bank funds | 703.00 | 4,581.00 | |
| Others | 1.00 | 1,253.00 | |
| Total interest earned | 1,44,459.00 | 5,35,287.00 | |
| 2 | Other income | 26,560.00 | 1,02,189.00 |
| 3 | Total income | 1,71,019.00 | 6,37,476.00 |
| Expenses | |||
| 4 | Interest expenses | 70,901.00 | 2,75,974.00 |
| 5 | Operating expenses | ||
| (i) | Employees cost | 38,402.00 | 1,46,022.00 |
| (ii) | Details of other operating expenses | ||
| Description of other operating expenses | |||
| 1 | Rent, taxes and lighting | 3,947.00 | 14,959.00 |
| 2 | Printing and stationery | 512.00 | 1,825.00 |
| 3 | Advertisement and publicity | 894.00 | 3,437.00 |
| 4 | Depreciation on bank's property | 2,060.00 | 7,544.00 |
| 5 | Director's Fees, allowances and expenses | 62.00 | 225.00 |
| 6 | Auditors' fees and expenses | 61.00 | 249.00 |
| 7 | Law charges | 827.00 | 2,618.00 |
| 8 | Postage, telegram, telephone etc. | 545.00 | 2,079.00 |
| 9 | Repairs and maintenance | 1,484.00 | 5,356.00 |
| 10 | Insurance & Other expenditure | 17,852.00 | 60,622.00 |
| Total other operating Expenses | 28,244.00 | 98,914.00 | |
| Total Operating Expenses | 66,646.00 | 2,44,936.00 | |
| 6 | Total expenditure excluding provisions and contingencies | 1,37,547.00 | 5,20,910.00 |
| 7 | Operating profit before provision and contingencies | 33,472.00 | 1,16,566.00 |
| 8 | Provisions other than tax and contingencies | 19,490.00 | 83,923.00 |
| 9 | Exceptional items | 0.00 | 0.00 |
| 10 | Total profit (loss) from ordinary activities before tax | 13,982.00 | 32,643.00 |
| 11 | Provision for Tax | 0.00 | 0.00 |
| 12 | Net profit (loss) from ordinary activities after tax | 13,982.00 | 32,643.00 |
| 13 | Extraordinary items net of tax expenses | 0.00 | 0.00 |
| 14 | Net profit (loss) for the period | 13,982.00 | 32,643.00 |
| 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 | 13,982.00 | 32,643.00 |
| 18 | Details of equity share capital [Abstract] | ||
| Paid-up equity share capital | 10,532.00 | 10,532.00 | |
| Face value of equity share capital | 10 | 10 | |
| 19 | Reserve excluding revaluation reserves (as per balance sheet of previous accounting year) | 4,32,825.00 | |
| 20 | Analytical ratios | ||
| (i) | Percentage of share held by government of India | 0 | 0 |
| (ii) | Capital adequacy ratio | ||
| CET 1 ratio | 17.5100 | 17.5100 | |
| Additional Tier 1 ratio | 0 | 0 | |
| (iii) (a) | Earnings per share before extraordinary items | ||
| Basic earnings per share before extraordinary items | 13.28 | 31.02 | |
| Diluted earnings per share before extraordinary items | 13.23 | 30.92 | |
| (iii) (b) | Earnings per share after extraordinary items | ||
| Basic earnings per share after extraordinary items | 13.28 | 31.02 | |
| Diluted earnings per share after extraordinary items | 13.23 | 30.92 | |
| (iv) | NPA Ratios | ||
| Amount of gross non-performing assets | 84,695.00 | 84,695.00 | |
| Amount of net non-performing assets | 31,254.00 | 31,254.00 | |
| % of gross NPAs | 2.4600 | 2.4600 | |
| % of net NPAs | 0.9200 | 0.9200 | |
| Return on assets | 1.2600 | 1.2600 | |
| 21 | Disclosure of notes on financial results by banks | Textual Information(1) | |
| Textual Information(1) | Notes: 1 The above financial results for the quarter and year ended March 31, 2026, have been reviewed by the Audit Committee and recommended for adoption to the Board of Directors. The Board of Directors of the Bank have considered and approved the same at its meeting held on April 29, 2026. The above financial results for the quarter and year ended March 31, 2026, have been audited by the joint statutory auditors, S.R. Batliboi & Associates LLP, Chartered Accountants and Batliboi & Purohit, Chartered Accountants. 2 The Bank has applied its significant accounting policies in the preparation of these financial results for the quarter and year ended March 31, 2026 consistent with those followed in the annual financial statements for the year ended March 31, 2025 except for fees paid /received for priority sector lending certificates (PSLC) which was recognised earlier as expense for purchase and income for sale of the PSLC respectively on upfront basis which is now amortised on quarterly basis over the financial year. Accordingly, Bank has recognised PSLC income of RS 18.01 crores and PSLC expense of RS 6.84 crores during this quarter (due to above effect); accordingly the net profit for the quarter ended is higher by RS 11.17 crores, therefore the amounts for the corresponding previous quarter is not comparable. However, there is no impact of same on the results for the year. 3 These financial results of the Bank have been prepared in accordance with the recognition and measurement principles laid down in Accounting Standards as prescribed under Section 133 of the Companies Act, 2013 read with the 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 and other accounting principles generally accepted in India and in compliance with the presentation and disclosure requirements of the Regulation 33 and 52 read with Regulation 63(2) of the SEBI (Listing Obligations and Disclosure Requirements) Regulation, 2015, as amended including relevant circulars issued by SEBI from time to time. 4 During the quarter and year ended March 31, 2026, the Bank has allotted 50,867 and 2,68,034 shares respectively pursuant to exercise of stock options under Employee Stock Option Scheme. 5 The disclosure requirements as required by Reserve Bank of India (Small Finance Banks - Financial Statements: Presentation and Disclosures) Directions, 2025 dated November 28, 2025 as at March 31, 2026 is given below: Type of Borrower Exposure to accounts classified as Standard consequent to implementation of resolution plan – Position as at the end of the previous half-year i.e September 30, 2025 (A) ** Of (A), aggregate debt that slipped into NPA during the period ended March 31, 2026 Of (A) amount written off during the half-year# Of (A) amount paid by the borrowers during the half year^ Exposure to accounts classified as Standard consequent to implementation of resolution plan – Position as at March 31, 2026 Personal Loans 9.48 0.71 - 1.19 7.58 Corporate Loans* - - - - - of which, MSMEs - - - - - Others 1.59 0.34 - 0.24 1.01 Total 11.07 1.05 - 1.43 8.59 *As defined in section 3(7) of the Insolvency and Bankruptcy Code, 2016 ** Includes cases where requests received till September 30, 2021 and implemented subsequently # represents debt that slipped into NPA and was subsequently written off during the half-year ^ includes change in balances on account of interest 6 Details of loans not in default and stressed loans (NPA and SMA accounts) acquired and transferred during the quarter 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: a) The Bank has purchased loans not in default during the quarter ended March 31, 2026. (i) Details of loans not in default acquired under assignment during the quarter ended March 31, 2026 Particulars Loans acquired Mode of Transfer Assignment Aggregate principal outstanding of loans acquired(on the date of transfer) (RS in crores) 91.13 Weighted average residual maturity (Years) 0.99 Weighted average holding period of the originator (Years) 1.05 Retention of beneficial economic interest by the originator 10% Tangible security coverage (times)* - *The loans acquired are not rated and there is no tangible security coverage as these are the Non-corporate customers. (ii) The Bank has not transferred any loans not in default during the quarter ended March 31, 2026 b) Details of Special Mention Account (SMA) transferred during the quarter ended March 31, 2026 Particulars To ARCs Number of accounts 4,801 Aggregate principal outstanding of loans transferred (on the date of transfer) (RS in crores) 29.18 Weighted average residual tenor of the loans transferred (Years) 7.50 Net book value of the loans transferred (at the time of transfer) (RS in crores) 23.46 Aggregate consideration (RS in crores) 24.13 Additional consideration realized in respect of accounts transferred in earlier years - c) Details of Non-Performing Assets transferred during quarter ended March 31, 2026. Particulars To ARCs Number of accounts 45,972 Aggregate principal outstanding of loans transferred (on the date of transfer) (RS in crores) 392.26 Weighted average residual tenor of the loans transferred (Years) 6.23 Net book value of the loans transferred (at the time of transfer) (RS in crores) 177.92 Aggregate consideration (RS in crores) 189.81 Additional consideration realized in respect of accounts transferred in earlier years - d) Details of ratings of Security Receipts (SRs) outstanding as on March 31, 2026 are given below (RS in crores) Rating Rating Agency Recovery Rating Gross value of outstanding SRs RR 1+ Infomerics More than 150% 187.82 RR 1 Infomerics 100% to 150% 85.71 RR 1 Brickwork rating 100% to 150% 735.67 RR 1 ICRA 100% to 150% 30.42 RR2 Infomerics 75% to 100% 59.16 RR2 CRISIL rating 75% to 100% 19.48 RR2 India ratings 75% to 100% 21.80 In process of getting rated 293.03 Total 1,433.09 e) The Bank has not acquired any stressed loan (Non-performing Asset and Special Mention Accounts). f) The Bank has not entered into any co-lending transaction during the quarter. 7 Other income includes fees earned from customer services, income from the sale of priority sector lending certificates, profit on the sale of investments (net), Income from ARCs (net), commission income from non fund based banking activities, and recoveries from written off accounts, etc. 8 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 and the CAR for the corresponding, previous period is computed on the basis of the applicable RBI guideline on the relevant reporting dates. Further, Pillar III disclosures including leverage ratio, liquidity coverage ratio and net stable funding ratio under the Basel II Framework would be available on the Bank's website at the following link: https://www.jana.bank.in/regulatory-disclosures/. These disclosures have not been subjected to audit/review by the Joint Statutory Auditors. 9 Consolidation of financial statements is not applicable as the Bank does not have any subsidiary/associate/joint venture company(ies), as on March 31, 2026. 10 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 11.89 crores under 'Employees cost' in the Profit and Loss Account during the quarter ended December 31, 2025 and year ended March 31, 2026; considering best 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. 11 The Bank does not have any exposure to Project Finance, hence the 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 Finance is not applicable for the quarter ended March 31, 2026. 12 The figures of the last quarter in each of the financial years are the balancing figures between audited figures in respect of the full financial year and unaudited published year to date figures upto the end of the third quarter of the respective financial years which were subjected to limited review. 13 Previous period/year figures have been regrouped / reclassified, wherever necessary to conform with the current period presentation. |
|---|
| 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 | 10,532.00 | ||
| Reserves and surplus | 4,36,488.00 | ||
| Deposits | 35,78,449.00 | ||
| Borrowings | 5,49,676.00 | ||
| Other liabilities and provisions | |||
| 1 | Bills payable | 66,895.00 | |
| 2 | Interest accrued | 45,650.00 | |
| 3 | Provision for Standard Assets | 10,989.00 | |
| 4 | Others | 46,094.00 | |
| Total of Other liabilities and provisions | 1,69,628.00 | ||
| Total Capital Liabilities | 47,44,773.00 | ||
| 2 | ASSETS | ||
| Cash and Balances with Reserve Bank of India | 2,49,217.00 | ||
| Balances with Banks and money at call and short notice | 6,601.00 | ||
| Investments | 9,81,200.00 | ||
| Advances | 33,82,769.00 | ||
| Fixed Assets | 19,869.00 | ||
| Other Assets | |||
| 1 | Interest accrued | 51,726.00 | |
| 2 | Tax paid in advance / tax deducted at source (net of provisions) | 11,366.00 | |
| 3 | Others | 42,025.00 | |
| Total of Other Assets | 1,05,117.00 | ||
| Total Assets | 47,44,773.00 | ||
| 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 | 37,921.00 | 1,50,614.00 | ||||
| 2 | Corporate/Wholesale Banking | 10,090.00 | 38,968.00 | ||||
| 3 | Digital Banking Units | 150.00 | 494.00 | ||||
| 4 | Other Retail Units | 2,20,232.00 | 8,30,195.00 | ||||
| 5 | Other Banking operations | 2,184.00 | 11,459.00 | ||||
| 6 | Unallocated | 0.00 | 1,250.00 | ||||
| Total Segment Revenue | 2,70,577.00 | 10,32,980.00 | |||||
| Less: Inter segment revenue | 99,558.00 | 3,95,502.00 | |||||
| Income from operations | 1,71,019.00 | 6,37,478.00 | |||||
| 2 | Segment Result | ||||||
| Profit (+) / Loss (-) before tax and interest from each segment | |||||||
| 1 | Treasury | 3,302.00 | 15,898.00 | ||||
| 2 | Corporate/Wholesale Banking | 940.00 | 1,831.00 | ||||
| 3 | Digital Banking Units | 67.00 | 172.00 | ||||
| 4 | Other Retail Units | 7,489.00 | 2,034.00 | ||||
| 5 | Other Banking operations | 2,184.00 | 11,459.00 | ||||
| 6 | Unallocated | 0.00 | 0.00 | ||||
| Total Profit before tax | 13,982.00 | 31,394.00 | |||||
| i. Finance cost | 0.00 | 0.00 | |||||
| ii. Other Unallocable Expenditure net off Unallocable income | 0.00 | (1,250.00) | |||||
| Profit before tax | 13,982.00 | 32,644.00 | |||||
| 3 | (Segment Asset - Segment Liabilities) | ||||||
| Segment Asset | |||||||
| 1 | Treasury | 12,50,255.00 | 12,50,255.00 | ||||
| 2 | Corporate/Wholesale Banking | 4,43,084.00 | 4,43,084.00 | ||||
| 3 | Digital Banking Units | 2,159.00 | 2,159.00 | ||||
| 4 | Other Retail Units | 30,04,959.00 | 30,04,959.00 | ||||
| 5 | Other Banking operations | 1,050.00 | 1,050.00 | ||||
| 6 | Unallocated | 0.00 | 0.00 | ||||
| Total Segment Assets | 47,01,507.00 | 47,01,507.00 | |||||
| Un-allocable Assets | 43,266.00 | 43,266.00 | |||||
| Net Segment Assets | 47,44,773.00 | 47,44,773.00 | |||||
| 4 | Segment Liabilities | ||||||
| Segment Liabilities | |||||||
| 1 | Treasury | 5,66,154.00 | 5,66,154.00 | ||||
| 2 | Corporate/Wholesale Banking | 1,767.00 | 1,767.00 | ||||
| 3 | Digital Banking Units | 1,113.00 | 1,113.00 | ||||
| 4 | Other Retail Units | 37,23,702.00 | 37,23,702.00 | ||||
| 5 | Other Banking operations | 441.00 | 441.00 | ||||
| 6 | Unallocated | 0.00 | 0.00 | ||||
| Total Segment Liabilities | 42,93,177.00 | 42,93,177.00 | |||||
| Un-allocable Liabilities | 4,576.00 | 4,576.00 | |||||
| Net Segment Liabilities | 42,97,753.00 | 42,97,753.00 | |||||
| Disclosure of notes on segments | Capital Employeed as on March 2026 was Rs 4470.21 crores Segment Notes: 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 the guidelines prescribed by the RBI. Digital Banking Segment is reported as a sub-segment of Retail Banking Segment related to Digital Banking Units of the Bank in India. a) Treasury The treasury segment primarily consists of entire investment portfolio of the Bank. b) Retail Banking The retail banking segment serves retail customers through a branch network. Exposures are classified under retail banking taking into account the status of the borrower (orientation criterion), the nature of product, granularity of the exposure and the quantum thereof. Revenues of the retail banking segment are primarily derived from interest and fees earned on retail loans, interest on deposits placed as collateral with banks and financial institutions. Expenses of this segment primarily comprise interest expense on borrowings, deposits, infrastructure and premises expenses for operating the branch network, personnel costs and other direct overheads. c) Wholesale Banking Wholesale Banking includes all advances to companies and statutory bodies, which are not included under Retail Banking. d) Other Banking Operation Other Banking includes other items not attributable to any particular business segment. e) Unallocated All items which are reckoned at an enterprise level are classified under unallocated. This includes capital and reserves, and other unallocable assets, liabilities and revenue not identifiable to particular segment such as deferred tax, tax assets, interest on tax refunds etc. | ||||||
| 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 | 32,643.00 | |
| 2 | Adjustments for reconcile profit (loss) | |
| Adjustments to profit (loss) | ||
| Adjustments for finance costs | 0.00 | |
| Adjustments for depreciation and amortisation expense | 7,544.00 | |
| Adjustments for impairment loss reversal of impairment loss recognised in profit or loss | 86,052.00 | |
| Adjustments for unrealised foreign exchange losses gains | 0.00 | |
| Adjustments for dividend income | 0.00 | |
| Adjustments for share-based payments | 1,484.00 | |
| Other adjustments for which cash effects are investing or financing cash flow | 46.00 | |
| 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) | 95,126.00 | |
| 3 | Adjustments for working capital | |
| Adjustments for decrease (increase) in inventories | 0.00 | |
| Adjustments for decrease (increase) in trade receivables | (7,55,743.00) | |
| Adjustments for decrease (increase) in other current assets | (9,929.00) | |
| Adjustments for increase (decrease) in trade payables | 6,66,738.00 | |
| Adjustments for increase (decrease) in other current liabilities | 31,390.00 | |
| Adjustments for provisions | 0.00 | |
| Total adjustments for working capital | (67,544.00) | |
| Total adjustments for reconcile profit (loss) | 27,582.00 | |
| Net cash flows from (used in) operations | 60,225.00 | |
| Dividends received | 0.00 | |
| Interest paid | 0.00 | |
| Interest received | 0.00 | |
| Income taxes paid (refund) | 861.00 | |
| Other inflows (outflows) of cash | 0.00 | |
| Net cash flows from (used in) operating activities before extraordinary items | 59,364.00 | |
| Proceeds from extraordinary items | 0.00 | |
| Payment for extraordinary items | 0.00 | |
| Net cash flows from (used in) operating activities | 59,364.00 | |
| 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 | 0.00 | |
| 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 | 74.00 | |
| Purchase of tangible assets | 12,215.00 | |
| 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 | (4,01,124.00) | |
| Proceeds from government grants | 0.00 | |
| Net cash flows from (used in) investing activities before extraordinary items | (4,13,265.00) | |
| Proceeds from extraordinary items | 0.00 | |
| Payment for extraordinary items | 0.00 | |
| Net cash flows from (used in) investing activities | (4,13,265.00) | |
| 5 | Cash flows from used in financing activities | |
| Proceeds from issuing shares | 1,060.00 | |
| Proceeds from issuing other equity instruments | 0.00 | |
| Proceeds from issuing debentures notes bonds etc | 0.00 | |
| Proceeds from borrowings | 3,38,900.00 | |
| Repayments of borrowings | 1,75,906.00 | |
| Dividends paid | 0.00 | |
| 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 | 1,64,054.00 | |
| Proceeds from extraordinary items | 0.00 | |
| Payment for extraordinary items | 0.00 | |
| Net cash flows from (used in) financing activities | 1,64,054.00 | |
| Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes | (1,89,847.00) | |
| 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 | (1,89,847.00) | |
| Cash and cash equivalents cash flow statement at beginning of period | 4,44,782.00 | |
| Cash and cash equivalents cash flow statement at end of period | 2,54,935.00 | |
| 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. S.R Batliboi & Associates LLP | Yes | 31-07-2027 | ||
|---|---|---|---|---|---|
| 2 | M/s. Batliboi & Purohit | Yes | 30-04-2028 | ||
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 | Jana Small Finance Bank Limited | JANA URBAN FOUNDATION | Other company in which director or his relatives is member or director | Any other transaction | Royalty payments | 208.00 | As per the agreement executed between Jana Urban Foundation and Bank, duly approved by ACB/Board | 207.00 | 104.00 | 415.00 | |||||||||||||||
| 2 | Jana Small Finance Bank Limited | AJAY CHAMANLAL KANWAL | Key Management Personnel (KMP) | Remuneration | 0.00 | As per approval of NRC / Board | 273.00 | 0.00 | 0.00 | ||||||||||||||||
| 3 | Jana Small Finance Bank Limited | KRISHNAN SUBRAMANIA RAMAN | Key Management Personnel (KMP) | Remuneration | 0.00 | As per approval of NRC / Board | 91.00 | 0.00 | 0.00 | ||||||||||||||||
| 4 | Jana Small Finance Bank Limited | ABHILASH S | Key Management Personnel (KMP) | Remuneration | 0.00 | Agreed remuneration as per the Bank policy | 49.00 | 0.00 | 0.00 | ||||||||||||||||
| 5 | Jana Small Finance Bank Limited | LAKSHMI RAJA NARAYANAMURTHY | Key Management Personnel (KMP) | Remuneration | 0.00 | Agreed remuneration as per the Bank policy | 30.00 | 0.00 | 0.00 | ||||||||||||||||
| Total value of transaction during the reporting period | 0.0065 | ||||||||||||||||||||||||