INTEGRATED FILING — BANKING



General information about company

Scrip code 543243
NSE Symbol EQUITASBNK
MSEI Symbol NA
ISIN INE063P01018
Name of bank EQUITAS 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 30-04-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 15-04-2026
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 30-04-2026   11:00:00
End date and time of board meeting 30-04-2026   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. Yes
(III) Whether the company is a high value debt listed entity according to regulation 15 (1A)? Yes
(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? Yes
(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 28-03-2024
Indicate Company website link for updated RPT policy of the Company https://ir.equitas.bank.in/wp-content/uploads/2024/04/Policy-on-materiality-of-related-party-transactions.pdf
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 01-01-2026 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 1,63,173.68 5,97,088.04
Income on investments 16,762.09 66,096.86
Interest on balances with reserve bank of India and other inter bank funds 3,694.27 16,219.82
Others 4.86 18.99
Total interest earned 1,83,634.90 6,79,423.71
2 Other income 26,345.87 1,07,354.72
3 Total income 2,09,980.77 7,86,778.43
Expenses
4 Interest expenses 85,623.29 3,40,306.77
5 Operating expenses
(i) Employees cost 51,409.76 1,96,407.78
(ii) Details of other operating expenses
Description of other operating expenses
1 Rent, taxes and lighting 5,467.76 21,366.38
2 Depreciation on bank's property 4,569.55 16,652.01
3 Information Technology Expenses 4,168.72 16,425.71
4 Postage, telegram, telephone etc. 965.61 3,683.33
5 Law charges (including professional fees) 1,999.10 6,874.33
6 Bank and Other finance charges 282.40 1,454.96
7 Directors' fees, allowances and expenses 102.68 342.04
8 Auditors' fees and expenses 23.10 126.19
9 CSR contributions 474.00 1,714.57
10 Others 14,648.95 54,927.50
Total other operating Expenses 32,701.87 1,23,567.02
Total Operating Expenses 84,111.63 3,19,974.80
6 Total expenditure excluding provisions and contingencies 1,69,734.92 6,60,281.57
7 Operating profit before provision and contingencies 40,245.85 1,26,496.86
8 Provisions other than tax and contingencies 12,410.95 1,13,683.57
9 Exceptional items 0.00 0.00
10 Total profit (loss) from ordinary activities before tax 27,834.90 12,813.29
11 Provision for Tax 6,566.61 2,505.01
12 Net profit (loss) from ordinary activities after tax 21,268.29 10,308.28
13 Extraordinary items net of tax expenses 0.00 0.00
14 Net profit (loss) for the period 21,268.29 10,308.28
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 21,268.29 10,308.28
18 Details of equity share capital [Abstract]
Paid-up equity share capital 1,14,104.31 1,14,104.31
Face value of equity share capital 10 10
19 Reserve excluding revaluation reserves (as per balance sheet of previous accounting year) 4,98,378.95
20 Analytical ratios
(i) Percentage of share held by government of India 0 0
(ii) Capital adequacy ratio
CET 1 ratio 16.6800 16.6800
Additional Tier 1 ratio 0 0
(iii) (a) Earnings per share before extraordinary items
Basic earnings per share before extraordinary items 1.86 0.9
Diluted earnings per share before extraordinary items 1.86 0.9
(iii) (b) Earnings per share after extraordinary items
Basic earnings per share after extraordinary items 1.86 0.9
Diluted earnings per share after extraordinary items 1.86 0.9
(iv) NPA Ratios
Amount of gross non-performing assets 1,13,489.11 1,13,489.11
Amount of net non-performing assets 30,608.15 30,608.15
% of gross NPAs 2.600 2.600
% of net NPAs 0.7200 0.7200
Return on assets 0.3500 0.1800
21 Disclosure of notes on financial results by banks Textual Information(1)


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Textual Information(1) Notes : 5 The above Audited financial results (along with the notes given below) hereafter referred as Statement” of Equitas Small Finance Bank Limited (“Bank” or “ESFBL”) for the quarter and year ended March 31, 2026 were reviewed by the Audit Committee and approved by the Board of Directors at their meetings held on April 29, 2026 and April 30, 2026 respectively and have been subjected to an Audit by the statutory auditors of the Bank (M/s ASA & Associates LLP, Chartered Accountants and M/s Suri & Co, Chartered Accountants). The report thereon is unmodified. 6 The above financial results of the Bank have been prepared in accordance with the recognition and measurement principles laid down in Accounting Standards specified under Section 133 of the Companies Act, 2013 read with relevant rules thereunder, in so far as they apply to the Banks, the relevant provisions of the Banking Regulation Act, 1949, the circulars, guidelines and directions issued by the Reserve Bank of India (the RBI) from time to time and other accounting principles generally accepted in India, and are in compliance with the presentation and disclosure requirements of the Regulation 33 and Regulation 52 read with Regulation 63(2) of the Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations, 2015 (SEBI Regulations) as amended including relevant circulars issued by the SEBI from time to time. 7 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 circulars / directions issued by the RBI is implemented prospectively when it becomes applicable, unless specifically required under those circulars/ directions. 8 The Capital adequacy ratio has been computed as per the operating guidelines for Small Finance Banks in accordance with RBI Circular No. RBl/2016-17/81 DBR.NBD.No.26/16.13.218/2016-17 dated October 6, 2016 and other related guidelines issued thereto. Accordingly, the Bank has been following Basel II standardized approach for credit risk in accordance with the aforesaid guidelines and no separate capital charge is prescribed for market risk and operational risk. Basel II Standardized approach is followed in accordance with RBI circular No. RBI/DOR/2025-26/182 DOR.CAP.REC.101/21-01-002/2025-26 dated November 28, 2025 on Reserve Bank of India (Small Finance Banks – Prudential Norms on Capital Adequacy) Directions, 2025 and any amendments in this regard from time to time. 9 The Bank makes Pillar III disclosures as part of Market Discipline as per above referred RBI directions. In addition to this, the Bank provides disclosures on Leverage ratio as per Basel III- Capital Regulations which is also detailed out in the above mentioned directions. Further, the Bank makes disclosures on Liquidity Coverage Ratio and Net Stable Funding Ratio (vide ref. RBI/DOR/2025-26/194 DOR.LRG.No.113/13-10-002/2025-26 dated November 28, 2025 on Reserve Bank of India (Small Finance Banks – Asset Liability Management) Directions, 2025) and any amendments in this regard from time to time. These disclosures are available on the Bank's website at the following link: https://ir.equitas.bank.in/reports-and-presentations/. These disclosures have not been subjected to audit or limited review. 10 Disclosure under resolution framework for COVID-19-related stress as on March 31, 2026, as per the 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: (` in Lakh) Type of Borrower Exposure to accounts classified as Standard consequent to implementation of resolution plan - Position as at the end of previous half - year i.e. September 30, 2025 (A)$ Of (A) aggregate debt that slipped into NPA during the half - year March 31, 2026 (Of (A) amount written off during the half -year March 31, 2026 #) Of (A) amount paid by the borrower during the half-year March 31, 2026 ## Exposure to accounts classified as Standard consequent of implementation of resolution plan - Position as at end of this half-year March 31, 2026 Personal Loans 488.17 8.42 - 18.51 461.24 Corporate persons* 4.48 4.48 - - 0.00 Of which, MSMEs - - - - - Others 8,324.24 374.25 15.72 1,405.54 6,544.45 Total 8,816.89 387.15 15.72 1,424.05 7,005.69 *As defined in Section 3(7) of the Insolvency and Bankruptcy Code, 2016 # represents debt that slipped into NPA and was subsequently written off during the half year ## includes change in the balances on account of interest $ Excludes other facilities to the borrowers which have not been restructured There were 116 borrower accounts having an aggregate exposure of ` 85.06 Lakh to the Bank, where resolution plans had been Implemented under RBI's Resolution Framework 1.0 dated August 6, 2020 and were modified under RBI's Resolution Framework 2.0 dated May 5, 2021 11 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) Details of Non-Performing Assets (NPAs) transferred. (Amount in ` Lakh except number of accounts and months) Particulars To Asset Reconstruction Companies (ARC's) To permitted transferees To other transferees Number of accounts 14,393 - - Aggregate principal outstanding of loans transferred 56,539.88 - - Weighted average residual tenor of the loans transferred (in Months) 31.57 - - Net book value of loans transferred (at the time of transfer) 4,107.78 - - Aggregate consideration 18,400.00 - - Additional consideration realized in respect of accounts transferred in earlier years - - - The Bank has reversed excess provision of ` 6,831.22 Lakh to the Profit and Loss account on account of sale of Non performing advances to ARC (ii) The Bank has not transferred any Special Mention Account (SMA) and loan not in default. (iii) Details of loans not in default acquired through assignment are given below: Aggregate amount of loans acquired ( ` in Lakh) 135,408.51 Weighted average residual maturity (in Months) 18.01 Weighted average holding period by originator (in Months) 8.36 Retention of beneficial economic interest by the originator ( ` in Lakh) 15,385.64 Tangible security coverage (%) 0 Rating-wise distribution of rated loans Nil (iv) The Bank has not acquired any stressed loan. (v) Details of Ratings of Security receipts (SR) as on March 31, 2026 are given below. (Amount in ` Lakh) Rating Rating Agency Recovery Rating Gross Value of Outstanding SRs RR5 India Ratings Upto 25% 4,033.00 RR1 India Ratings 100% - 150% 6,027.54 RR1 India Ratings 100% - 150% 5,400.00 Yet to be rated * 2,061.00 Total 17,521.54 * Pursuant to regulatory norms, the ARC has time to obtain initial rating of SRs from an approved credit rating agency within a period of six months from the date of acquisition of assets by it. 12 The Bank does not have any project finance as on March 31, 2026 to disclose under 'Reserve Bank of India (Small Finance Banks - Financial Statements : Presentation and Disclosures) Directions, 2025' dated November 28, 2025 and as amended thereafter. 13 During the quarter and year ended March 31, 2026, the Bank has allotted 3,23,167 and 11,80,639 equity shares, respectively, face value of ` 10 each pursuant to the exercise of options by its employees in accordance with the ESFB ESOP Scheme. 14 On November 21, 2025, the Government of India notified four Labour Codes viz., the Code on Wages, 2019, the Industrial Relations Code, 2020, the Code on Social Security, 2020, & the Occupational Safety, Health and Working Conditions Code, 2020, collectively referred to as the 'New Labour Codes', consolidating existing 29 labour laws. The Bank has assessed the impact of these changes to the extent applicable to it and has made an incremental provision of ` 2,952 Lakh under 'Employees cost' in the Profit and Loss Account during the quarter ended December 31, 2025 and year ended March 31, 2026. The above impact will be re-assessed and finalised based on the final rules as and when notified and industry practices. 15 During the year ended March 31, 2026, the Bank has raised Tier II Capital of `50,000 Lakh. 16 Other Income includes fees earned from providing services to customers, selling of third-party products, profit on sale of investments (net), profit / (loss) on revaluation of investments, Profit on sale of PSLC certificates, Profit on sale of NPA advances to ARC, recoveries from accounts previously written off, excess interest spread on securitisation, etc., 17 Information as required pursuant to Regulation 52(4) of SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015: a) Methodology for computation of the ratios 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 Networth Calculated as per the Master Circular - Exposure Norms issued by the RBI b) Basis nature of Bank's Business, the ratios considered to be not applicable are Current Ratio, Long term debt to working capital, Bad Debts to Account Receivable Ratio, Debt service coverage ratio, Interest service coverage ratio, current liability ratio, Debtors’ turnover, Inventory turnover, Operating margin % and Net profit margin %. 18 The Bank does not have any Subsidiary, Associate or Joint venture as on March 31, 2026. Accordingly, the Bank is not required to publish the consolidated financial results. 19 During the year ended March 31, 2026, the Bank has paid ` 636 Lakh towards purchase of Priority Sector Lending Certificates (‘PSLC’). 20 During the quarter ended March 31, 2026, the Bank has realised ` 416 Lakh from sale of Priority Sector Lending Certificates (‘PSLC’). 21 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 the published year to date figures upto the end of the third quarter of the respective financial year. 22 Previous period / year figures have been reclassified/regrouped, wherever necessary, to conform to the current period / year classification/ grouping. For Equitas Small Finance Bank Limited Place: Chennai P N Vasudevan Date : April 30, 2026 Managing Director and Chief Executive Officer


Statement of Asset and Liabilities

Amount in (Lakhs)

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 1,14,104.31
Reserves and surplus 4,98,378.95
Deposits 46,53,308.88
Borrowings 5,77,255.00
Other liabilities and provisions
1 Bills payable 56,025.86
2 Inter-office adjustment (net) 0.00
3 Interest accrued 37,162.37
4 Others (including provisions)* 1,24,800.47
Total of Other liabilities and provisions 2,17,988.70
Total Capital Liabilities 60,61,035.84
2 ASSETS
Cash and Balances with Reserve Bank of India 5,56,328.84
Balances with Banks and money at call and short notice 10,299.63
Investments 10,14,882.71
Advances 42,75,128.76
Fixed Assets 71,528.49
Other Assets
1 Interest accrued 58,612.86
2 Tax paid in advance / tax deducted at source (Net of provision for tax) 10,005.75
3 Stationery and stamps 88.65
4 Deferred tax asset (net) 30,108.76
5 Others 34,051.39
Total of Other Assets 1,32,867.41
Total Assets 60,61,035.84
Disclosure of notes on assets and liabilities


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Textual Information(1)


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 01-01-2026 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 19,747.47 1,00,363.21
2 Retail Banking 1,81,036.09 6,61,583.47
3 Wholesale Banking 4,780.04 11,871.30
4 Other Banking operations 4,417.17 12,960.45
5 Unallocated 0.00 0.00
Total Segment Revenue 2,09,980.77 7,86,778.43
Less: Inter segment revenue 0.00 0.00
Income from operations 2,09,980.77 7,86,778.43
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 Treasury 2,465.98 26,604.48
2 Retail Banking 23,813.20 (16,129.88)
3 Wholesale Banking (42.12) (2,505.04)
4 Other Banking operations 4,321.88 12,521.08
5 Unallocated (2,724.04) (7,677.35)
Total Profit before tax 27,834.90 12,813.29
i. Finance cost 0.00 0.00
ii. Other Unallocable Expenditure net off Unallocable income 0.00 0.00
Profit before tax 27,834.90 12,813.29
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 Treasury 15,11,551.60 15,11,551.60
2 Retail Banking 42,72,318.79 42,72,318.79
3 Wholesale Banking 2,36,812.49 2,36,812.49
4 Other Banking operations 0.00 0.00
5 Unallocated 40,352.96 40,352.96
Total Segment Assets 60,61,035.84 60,61,035.84
Un-allocable Assets 0.00 0.00
Net Segment Assets 60,61,035.84 60,61,035.84
4 Segment Liabilities
Segment Liabilities
1 Treasury 13,61,851.17 13,61,851.17
2 Retail Banking 38,66,861.57 38,66,861.57
3 Wholesale Banking 2,14,283.19 2,14,283.19
4 Other Banking operations 0.00 0.00
5 Unallocated 5,556.65 5,556.65
Total Segment Liabilities 54,48,552.58 54,48,552.58
Un-allocable Liabilities 0.00 0.00
Net Segment Liabilities 54,48,552.58 54,48,552.58
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, and guidelines prescribed by RBI and in compliance with the Accounting Standard 17 - Segment Reporting. The methodology adopted by the Bank in compiling and reporting the above information has been relied upon by the auditors. The RBI vide its circular dated April 7, 2022 on establishment of Digital Banking Units (DBUs), has prescribed reporting of Digital Banking Segment as a sub - segment of Retail Banking Segment. The Bank has not set up any DBUs and hence no Digital Banking Segment disclosure have been made. 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.




Cash Flow Statement, Indirect

Amount in (Lakhs)

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 12,813.29
2 Adjustments for reconcile profit (loss)
Adjustments to profit (loss)
Adjustments for finance costs 0.00
Adjustments for depreciation and amortisation expense 23,069.93
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss 12,247.73
Adjustments for unrealised foreign exchange losses gains 0.00
Adjustments for dividend income 0.00
Adjustments for share-based payments 1,727.70
Other adjustments for which cash effects are investing or financing cash flow 0.00
Other adjustments to reconcile profit (loss) (68.71)
Other adjustments for non-cash items 8,286.97
Share of profit and loss from partnership firm or association of persons or limited liability partnerships 0.00
Total adjustments to profit (loss) 45,263.62
3 Adjustments for working capital
Adjustments for decrease (increase) in inventories 0.00
Adjustments for decrease (increase) in trade receivables (6,65,767.44)
Adjustments for decrease (increase) in other current assets (16,673.39)
Adjustments for increase (decrease) in trade payables 0.00
Adjustments for increase (decrease) in other current liabilities 62,587.60
Adjustments for provisions 0.00
Total adjustments for working capital (6,19,853.23)
Total adjustments for reconcile profit (loss) (5,74,589.61)
Net cash flows from (used in) operations (5,61,776.32)
Dividends received 0.00
Interest paid 0.00
Interest received 0.00
Income taxes paid (refund) 8,093.08
Other inflows (outflows) of cash 2,38,286.14
Net cash flows from (used in) operating activities before extraordinary items (3,31,583.26)
Proceeds from extraordinary items 0.00
Payment for extraordinary items 0.00
Net cash flows from (used in) operating activities (3,31,583.26)
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 774.85
Purchase of tangible assets 10,569.09
Proceeds from sales of intangible assets 0.00
Purchase of intangible assets 8,747.31
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 (18,541.55)
Proceeds from extraordinary items 0.00
Payment for extraordinary items 0.00
Net cash flows from (used in) investing activities (18,541.55)
5 Cash flows from used in financing activities
Proceeds from issuing shares 569.96
Proceeds from issuing other equity instruments 0.00
Proceeds from issuing debentures notes bonds etc 0.00
Proceeds from borrowings 3,63,556.00
Repayments of borrowings 0.00
Dividends paid 0.76
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 3,64,125.20
Proceeds from extraordinary items 0.00
Payment for extraordinary items 0.00
Net cash flows from (used in) financing activities 3,64,125.20
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes 14,000.39
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 14,000.39
Cash and cash equivalents cash flow statement at beginning of period 5,46,519.62
Cash and cash equivalents cash flow statement at end of period 5,60,520.01


Details of Impact of Audit Qualification

Amount in (Lakhs)

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 ASA & Associates LLP, Chartered Accountants Yes 31-03-2029
2 M/s Suri & Co, Chartered Accountants Yes 30-04-2027


Amount in (Lakhs)

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 Equitas Small Finance Bank Limited Equitas Development Initiatives Trust Entities under the Same Management Interest paid 150.00 Interest on deposit payable 41.37 0.30 0.30
2 Equitas Small Finance Bank Limited Equitas Development Initiatives Trust Entities under the Same Management Any other transaction Deposits received 2,000.00 Receipt of deposits (Outstanding at any point of time) 1.07 28.46 29.30
3 Equitas Small Finance Bank Limited Equitas Development Initiatives Trust Entities under the Same Management Any other transaction Deposits paid on maturity 0.00 N.A 0.23 0.00 0.00
4 Equitas Small Finance Bank Limited Equitas Development Initiatives Trust Entities under the Same Management Any other transaction Savings account 0.00 N.A 0.00 1,414.56 828.75
5 Equitas Small Finance Bank Limited Equitas Healthcare Foundation Entities under the Same Management Interest paid 100.00 Interest on deposits payable 2.53 0.00 0.00
6 Equitas Small Finance Bank Limited Equitas Healthcare Foundation Entities under the Same Management Any other transaction Rent and Electricity for ATM 0.00 N.A 0.32 0.00 0.00
7 Equitas Small Finance Bank Limited Equitas Healthcare Foundation Entities under the Same Management Any other transaction Security deposit paid for ATM 0.00 N.A 0.00 0.24 0.24
8 Equitas Small Finance Bank Limited Equitas Healthcare Foundation Entities under the Same Management Any other transaction savings account 0.00 N.A 0.00 81.22 98.84
9 Equitas Small Finance Bank Limited Torrent Gujarat Titans Private Limited Common directorship Any other transaction IPL Sponsorship fee (Advance payment) 475.00 N.A 356.25 0.00 356.25
Total value of transaction during the reporting period 0.0040177