INTEGRATED FILING — BANKING



General information about company

Scrip code 542904
NSE Symbol UJJIVANSFB
MSEI Symbol NA
ISIN INE551W01018
Name of bank UJJIVAN SMALL FINANCE BANK LIMITED
Class of security Equity
Date of start of financial year 01-04-2026
Date of end of financial year 31-03-2027
Date of board meeting when results were approved 23-07-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 03-07-2026
Description of presentation currency INR
Level of rounding used in financial results Lakhs
Reporting Type Quarterly
Reporting Quarter First quarter
Nature of report standalone or consolidated Standalone
Whether results are audited or unaudited Unaudited
Whether results are audited or unaudited for the Year to date for current period ended/year ended
Segment Reporting Multi segment
Description of single segment
Start date and time of board meeting 23-07-2026   11:00:00
End date and time of board meeting 23-07-2026   12:40:00
Whether cash flow statement is applicable on company
Type of cash flow statement
Declaration of unmodified opinion or statement on impact of audit qualification Declaration of unmodified opinion
Whether statement on deviation or variation for proceeds of public issue, rights issue, preferential issue, qualified institutions placement etc. is applicable to the company for the current quarter? No
No. of times funds raised during the quarter
Whether the disclosure for the Default on Loans and Debt Securities is applicable to the entity? No
NA


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 01-04-2026 01-04-2026
B Date of end of reporting period 30-06-2026 30-06-2026
C Whether results are audited or unaudited Unaudited Unaudited
D Nature of report standalone or consolidated Standalone Standalone
1 Interest earned
Interest or discount on advances or bills 1,79,211.08 1,79,211.08
Income on investments 22,217.13 22,217.13
Interest on balances with reserve bank of India and other inter bank funds 890.05 890.05
Others 174.00 174.00
Total interest earned 2,02,492.26 2,02,492.26
2 Other income 25,600.63 25,600.63
3 Total income 2,28,092.89 2,28,092.89
Expenses
4 Interest expenses 83,756.90 83,756.90
5 Operating expenses
(i) Employees cost 50,356.01 50,356.01
(ii) Details of other operating expenses
Description of other operating expenses
1 Others 39,173.71 39,173.71
Total other operating Expenses 39,173.71 39,173.71
Total Operating Expenses 89,529.72 89,529.72
6 Total expenditure excluding provisions and contingencies 1,73,286.62 1,73,286.62
7 Operating profit before provision and contingencies 54,806.27 54,806.27
8 Provisions other than tax and contingencies 12,731.94 12,731.94
9 Exceptional items 0.00 0.00
10 Total profit (loss) from ordinary activities before tax 42,074.33 42,074.33
11 Provision for Tax 10,420.31 10,420.31
12 Net profit (loss) from ordinary activities after tax 31,654.02 31,654.02
13 Extraordinary items net of tax expenses 0.00 0.00
14 Net profit (loss) for the period 31,654.02 31,654.02
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 31,654.02 31,654.02
18 Details of equity share capital [Abstract]
Paid-up equity share capital 1,94,525.58 1,94,525.58
Face value of equity share capital 10 10
19 Reserve excluding revaluation reserves (as per balance sheet of previous accounting year)
20 Analytical ratios
(i) Percentage of share held by government of India 0 0
(ii) Capital adequacy ratio
CET 1 ratio 19.1600 19.1600
Additional Tier 1 ratio 0 0
(iii) (a) Earnings per share before extraordinary items
Basic earnings per share before extraordinary items 1.63 1.63
Diluted earnings per share before extraordinary items 1.6 1.6
(iii) (b) Earnings per share after extraordinary items
Basic earnings per share after extraordinary items 1.63 1.63
Diluted earnings per share after extraordinary items 1.6 1.6
(iv) NPA Ratios
Amount of gross non-performing assets 92,364.74 92,364.74
Amount of net non-performing assets 14,165.86 14,165.86
% of gross NPAs 2.1600 2.1600
% of net NPAs 0.3400 0.3400
Return on assets 0.5300 0.5300
21 Disclosure of notes on financial results by banks Textual Information(1)


Text Block

Textual Information(1) 1) The above financial results were reviewed by the Audit Committee and approved by the Board of Directors at their respective meetings held on July 23, 2026. The financial results for the quarter ended June 30, 2026, were subjected to a limited review by the Joint Statutory Auditors (Deloitte Haskins & Sells, Chartered Accountants and Abarna & Ananthan, Chartered Accountants) who have issued an unmodified report thereon. 2) The Bank has applied its significant accounting policies in the preparation of these financial results consistent with those followed in the annual financial statement for the year ended March 31, 2026. 3) The above financial results have been prepared in accordance with the recognition and measurement principles laid down in the applicable Accounting Standard (“Accounting standards”) prescribed under Section 133 of the Companies Act, 2013 (the “Act”), in so far as they apply to the Banks, the relevant provisions of the Banking Regulation Act, 1949 and the circulars, the guidelines and directions issued by the Reserve Bank of India (“RBI”) from time to time (the “RBI Regulations”) and other accounting principles generally accepted in India and the requirements of Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended. 4) The figures of quarter ended March 31, 2026 are the balancing figures between audited figures in respect of the full financial year ended March 31, 2026 and the unaudited published year to date figures up to nine months ended December 31, 2025, which was subjected to a limited review. 5) As at June 30, 2026, the Bank has granted 17,41,62,461 options under the approved Employee Stock Option Plan (ESOP) 2019. Out of the same, 5,85,71,889 options was cancelled, 18,04,370 options had lapsed, 1,87,20,557 options was exercised, 5,02,19,303 options had vested and are yet to be exercised and 4,48,46,342 options remains unvested. During the quarter ended June 30, 2026, the Bank has allotted 25,41,377 equity shares pursuant to the exercise of stock options under the approved Employee Stock Option Plan (ESOP) 2019. 6) Other income includes processing fees, profit/(loss) on sale of investments, profit/(loss) on revaluation of investments, non-fund based income such as commission earned from guarantees, selling of third party products, recovery from loans written off, income from dealing in PSLC, foreign exchange income etc. 7) The Capital Adequacy Ratio (CAR) has been computed as per RBI Circular No.RBI/DOR/2025-26/182DOR.CAP.REC.101/21-01-002/2025-26 (Reserve Bank of India (Small Finance Banks – Prudential Norms on Capital Adequacy) Directions, 2025) dated November 28, 2025 as amended from time to time. 8) As at June 30, 2026 the Bank carries a floating provision of Rs. 18,067 lakh, of which Rs. 13,000 lakh is used for calculation of net NPA and provision coverage ratio. Also, Rs. 3,000 lakh is considered as Tier II capital and Rs. 2,067 lakh is unutilized. Had the Bank reckoned the remaining Rs. 2,067 lakh for calculating the Net NPA, the Net NPA would be 0.29% and the Provision Coverage Ratio would increase from 84.66% to 86.90% as at June 30, 2026. 9) Details of loans not in default and stressed loans acquired and transferred during the quarter ended June 30, 2026 as per the Master Direction RBI (Small Finance Banks – Transfer and Distribution of Credit Risk) Directions, 2025, dated November 28, 2025 and as amended from time to time, are given below: a) During the quarter ended June 30, 2026, the Bank has not acquired / transferred any Loans not in default through assignment of Loans. b) During the quarter ended June 30, 2026, the Bank has not acquired / transferred any Stressed Loans (Non Performing Asset and Special mention account). c) Details of Security Receipts (SRs) outstanding as on June 30, 2026 are given below: (Rs. in Lakh) Ratings Rating agency Recovery Rating Gross Value of Outstanding SRs* RR1 India Ratings 150% 227 Total 227 * The same has been fully provided for in the books. 10) As per the Master Direction RBI (Small Finance Banks - Financial Statements: Presentation and Disclosures) Directions, 2025, dated November 28, 2025 as amended from time to time, for the purpose of disclosure under Accounting Standard 17, Segment reporting, 'Digital Banking' has been identified as a sub-segment under Retail Banking by Reserve Bank of India (RBI). However, as the proposed Digital Banking Unit (DBU) of the Bank has not yet formulated and having regard to the discussions of the DBU Working Group formed by Indian Banks' Association (IBA) (which include representatives of the Bank and the RBI), held on July 14, 2022, reporting of Digital Banking as a separate sub-segment of Retail Banking Segment will be implemented by the Bank based on the decision of the DBU Working Group. 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 from time to time, on Project Finance is not applicable for the quarter ended June 30, 2026. 12) Figures of the previous periods/year have been regrouped / reclassified, wherever considered necessary to conform to the current year's presentation.


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 01-04-2026 01-04-2026
Date of end of reporting period 30-06-2026 30-06-2026
Whether results are audited or unaudited Unaudited Unaudited
Nature of report standalone or consolidated Standalone Standalone
1 Segment Revenue (Income)
(net sale/income from each segment should be disclosed)
1 Treasury 23,736.79 23,736.79
2 Retail banking 1,98,009.73 1,98,009.73
3 Wholesale banking 6,346.09 6,346.09
Total Segment Revenue 2,28,092.61 2,28,092.61
Less: Inter segment revenue
Income from operations 2,28,092.61 2,28,092.61
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 Treasury 1,655.94 1,655.94
2 Retail banking 41,377.74 41,377.74
3 Wholesale banking 683.81 683.81
Total Profit before tax 43,717.49 43,717.49
i. Finance cost 0.00 0.00
ii. Other Unallocable Expenditure net off Unallocable income 1,643.90 1,643.90
Profit before tax 42,073.59 42,073.59
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 Treasury 16,93,348.23 16,93,348.23
2 Retail banking 40,20,450.74 40,20,450.74
3 Wholesale banking 3,26,552.56 3,26,552.56
Total Segment Assets 60,40,351.53 60,40,351.53
Un-allocable Assets 25,370.00 25,370.00
Net Segment Assets 60,65,721.53 60,65,721.53
4 Segment Liabilities
Segment Liabilities
1 Treasury 14,93,904.26 14,93,904.26
2 Retail banking 35,46,918.68 35,46,918.68
3 Wholesale banking 2,88,091.00 2,88,091.00
Total Segment Liabilities 53,28,913.94 53,28,913.94
Un-allocable Liabilities 22,382.24 22,382.24
Net Segment Liabilities 53,51,296.18 53,51,296.18
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, the organisation structure 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. A) Treasury: The Treasury Segment primarily consists of net interest earnings from the Bank’s Investment portfolio, money market borrowing and lending, gains or losses on Investment operations/ foreign exchange trading and a portion of income/loss from sale/purchase of Priority Sector Lending Certificates (PSLC). B) Retail Banking: The Retail Banking Segment serves retail customers through a branch network and other delivery channels. Retail Banking includes lending to and deposits from retail customers and identified earnings and expenses of the segment. This segment raises deposits from customers and provides loans and other services to customers. Revenues of the Retail Banking Segment are derived from interest earned on retail loans, processing fees earned, other related incomes and a portion of income/loss from sale/purchase of Priority Sector Lending Certificates (PSLC). Expenses of this segment primarily comprises of interest expense on deposits and borrowings, infrastructure and premises expenses for operating the branch network and other delivery channels, personnel costs, other direct overheads and allocated expenses. C) Wholesale Banking: The Wholesale Banking Segment provides loans to Corporates and Financial Institutions. Revenues of the Wholesale Banking Segment consist of interest earned on loans made to customers. The principal expenses of the segment consist of interest expense on funds borrowed from external sources and other internal segments, premises expenses, personnel costs, other direct overheads and allocated expenses of delivery channels, specialist product groups, processing units and support groups.






Details of Impact of Audit Qualification

Amount in (Lakhs)

Whether results are audited or unaudited Unaudited
Declaration of unmodified opinion or statement on impact of audit qualification Declaration of unmodified opinion
Auditor's opinion
Declaration pursuant to Regulation 33 (3) (d) of SEBI (LODR) Regulation, 2015: The company declares that its Statutory Auditor/s have issued an Audit Report with unmodified opinion for the period on Standalone results Yes
Sr No. Audit firm's name Whether the firm holds a valid peer review certificate issued by Peer Review Board of ICAI Certificate valid upto
1 Deloitte Haskins & Sells Yes 31-03-2027
2 Abarna & Ananthan Yes 30-09-2028