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 01-04-2026
Date of end of financial year 31-03-2027
Date of board meeting when results were approved 28-07-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 17-07-2026
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 28-07-2026   11:00:00
End date and time of board meeting 28-07-2026   14:45:00
Whether cash flow statement is applicable on company
Type of cash flow statement
Declaration of unmodified opinion or statement on impact of audit qualification Not applicable
Whether statement on deviation or variation for proceeds of public issue, rights issue, preferential issue, qualified institutions placement etc. is applicable to the company for the current quarter? 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 1,75,487.70 1,75,487.70
Income on investments 17,533.47 17,533.47
Interest on balances with reserve bank of India and other inter bank funds 3,011.52 3,011.52
Others 7.10 7.10
Total interest earned 1,96,039.79 1,96,039.79
2 Other income 25,510.20 25,510.20
3 Total income 2,21,549.99 2,21,549.99
Expenses
4 Interest expenses 93,080.52 93,080.52
5 Operating expenses
(i) Employees cost 54,870.59 54,870.59
(ii) Details of other operating expenses
Description of other operating expenses
1 Rent, taxes and lighting 5,747.40 5,747.40
2 Depreciation on bank's property 4,444.40 4,444.40
3 Information Technology Expenses 3,774.20 3,774.20
4 Postage, telegram, telephone etc. 963.48 963.48
5 Law charges (including professional fees) 1,938.98 1,938.98
6 Bank and Other finance charges 337.92 337.92
7 Directors' fees, allowances and expenses 93.31 93.31
8 Auditors' fees and expenses 34.59 34.59
9 CSR contributions 277.37 277.37
10 Others 15,513.90 15,513.90
Total other operating Expenses 33,125.55 33,125.55
Total Operating Expenses 87,996.14 87,996.14
6 Total expenditure excluding provisions and contingencies 1,81,076.66 1,81,076.66
7 Operating profit before provision and contingencies 40,473.33 40,473.33
8 Provisions other than tax and contingencies 16,066.03 16,066.03
9 Exceptional items 0.00 0.00
10 Total profit (loss) from ordinary activities before tax 24,407.30 24,407.30
11 Provision for Tax 6,046.61 6,046.61
12 Net profit (loss) from ordinary activities after tax 18,360.69 18,360.69
13 Extraordinary items net of tax expenses 0.00 0.00
14 Net profit (loss) for the period 18,360.69 18,360.69
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 18,360.69 18,360.69
18 Details of equity share capital [Abstract]
Paid-up equity share capital 1,14,372.18 1,14,372.18
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 16.0100 16.0100
Additional Tier 1 ratio 0 0
(iii) (a) Earnings per share before extraordinary items
Basic earnings per share before extraordinary items 1.61 1.61
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 1.61 1.61
Diluted earnings per share after extraordinary items 1.6 1.6
(iv) NPA Ratios
Amount of gross non-performing assets 1,10,038.62 1,10,038.62
Amount of net non-performing assets 31,893.59 31,893.59
% of gross NPAs 2.4200 2.4200
% of net NPAs 0.7100 0.7100
Return on assets 0.2900 0.2900
21 Disclosure of notes on financial results by banks Textual Information(1)


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Textual Information(1) Notes : 3 The above unaudited financial results (along with the notes given below) hereafter referred to as the Statement” of Equitas Small Finance Bank Limited (“Bank” or “ESFBL”) for the quarter ended June 30, 2026 were reviewed by the Audit Committee and approved by the Board of Directors at their respective meetings held on July 27, 2026 and July 28, 2026 and have been subjected to limited review 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. 4 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. 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, 2026. Any circulars / directions issued by the RBI are implemented prospectively when they become applicable, unless specifically required under those circulars/ directions. 6 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 Master Directions 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. 7 The Bank makes Pillar III disclosures as part of Market Discipline as per above the 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. 8 Disclosures 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, for the loans transferred / acquired during the quarter ended June 30, 2026, are given below: (i) The Bank has not transferred any stressed loans (Non-performing assets and Special Mention Accounts) (ii) Details of loans not in default transferred through assignment are given below: Aggregate amount of loans transferred ( ` in Lakh) 52,029.73 Weighted average residual maturity (in Months) 193.28 Weighted average holding period of the Originator (in Months) 25.98 Retention of beneficial economic interest by the Originator (%) 10% Tangible security coverage (%) 100% Rating-wise distribution of rated loans Nil (iii) The Bank has not acquired any loans not in default. (iv) The Bank has not acquired any stressed loans (Non-performing assets and Special Mention Account) (v) Details of ratings of Security Receipts (SR) as on June 30, 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 CRISIL 100% - 150% 5,400.00 RR1 CRISIL 100% - 150% 1,105.00 RR1 CRISIL 100% - 150% 956.00 Total 17,521.54 9 The Bank does not have any project finance exposure as on June 30, 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. 10 During the quarter ended June 30, 2026, the Bank has allotted 26,78,746 equity shares, face value of ` 10 each, pursuant to the exercise of options by its employees in accordance with the ESFB ESOP Scheme. 11 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 arising from securitisation, etc., 12 Information 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 %. 13 The Bank does not have any Subsidiary, Associate or Joint venture as on June 30, 2026. Accordingly, the Bank is not required to publish the consolidated financial results. 14 The figures for the quarter ended March 31, 2026 are the balancing figures between audited figures in respect of the financial year 2025-26 and the published year to date figures upto December 31, 2025, which were subjected to limited review. 15 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 P N Vasudevan Place: Chennai Managing Director and Chief Executive Officer Date : July 28, 2026 DIN:01550885


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 23,704.67 23,704.67
2 Retail Banking 1,92,010.01 1,92,010.01
3 Wholesale Banking 3,555.47 3,555.47
4 Other Banking operations 2,279.84 2,279.84
5 Unallocated 0.00 0.00
Total Segment Revenue 2,21,549.99 2,21,549.99
Less: Inter segment revenue 0.00 0.00
Income from operations 2,21,549.99 2,21,549.99
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 Treasury 3,850.60 3,850.60
2 Retail Banking 20,912.54 20,912.54
3 Wholesale Banking (719.57) (719.57)
4 Other Banking operations 2,235.87 2,235.87
5 Unallocated (1,872.14) (1,872.14)
Total Profit before tax 24,407.30 24,407.30
i. Finance cost 0.00 0.00
ii. Other Unallocable Expenditure net off Unallocable income 0.00 0.00
Profit before tax 24,407.30 24,407.30
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 Treasury 16,38,806.03 16,38,806.03
2 Retail Banking 45,49,509.94 45,49,509.94
3 Wholesale Banking 2,08,248.47 2,08,248.47
4 Other Banking operations 0.00 0.00
5 Unallocated 31,692.44 31,692.44
Total Segment Assets 64,28,256.88 64,28,256.88
Un-allocable Assets 0.00 0.00
Net Segment Assets 64,28,256.88 64,28,256.88
4 Segment Liabilities
Segment Liabilities
1 Treasury 14,77,944.05 14,77,944.05
2 Retail Banking 41,21,148.56 41,21,148.56
3 Wholesale Banking 1,88,621.46 1,88,621.46
4 Other Banking operations 0.00 0.00
5 Unallocated 3,814.48 3,814.48
Total Segment Liabilities 57,91,528.55 57,91,528.55
Un-allocable Liabilities 0.00 0.00
Net Segment Liabilities 57,91,528.55 57,91,528.55
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.