| Scrip code | 544020 |
|---|---|
| NSE Symbol | ESAFSFB |
| MSEI Symbol | NOTLISTED |
| ISIN | INE818W01011 |
| Name of bank | ESAF 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 | 31-07-2026 |
| Date on which prior intimation of the meeting for considering financial results was informed to the exchange | 23-07-2026 |
| 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 | 31-07-2026 12:00:00 |
| End date and time of board meeting | 31-07-2026 13:00:00 |
| 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 |
| Nil | |
| 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 | 99,239.00 | 99,239.00 | |
| Income on investments | 10,366.00 | 10,366.00 | |
| Interest on balances with reserve bank of India and other inter bank funds | 172.00 | 172.00 | |
| Others | 0.00 | 0.00 | |
| Total interest earned | 1,09,777.00 | 1,09,777.00 | |
| 2 | Other income | 24,824.00 | 24,824.00 |
| 3 | Total income | 1,34,601.00 | 1,34,601.00 |
| Expenses | |||
| 4 | Interest expenses | 51,369.00 | 51,369.00 |
| 5 | Operating expenses | ||
| (i) | Employees cost | 17,979.00 | 17,979.00 |
| (ii) | Details of other operating expenses | ||
| Description of other operating expenses | |||
| 1 | Rent, Taxes and Lighting | 3,360.00 | 3,360.00 |
| 2 | Printing and Stationery | 193.00 | 193.00 |
| 3 | Adertisement and Publicity | 347.00 | 347.00 |
| 4 | Depreciation | 1,662.00 | 1,662.00 |
| 5 | Directors' fees, allowances and expenses | 57.00 | 57.00 |
| 6 | Auditors' fees and expenses | 23.00 | 23.00 |
| 7 | Law Charges | 49.00 | 49.00 |
| 8 | Postage, Telegrams, Telephones etc | 759.00 | 759.00 |
| 9 | Repairs and maintenance | 140.00 | 140.00 |
| 10 | Other Expenditure | 23,765.00 | 23,765.00 |
| Total other operating Expenses | 30,355.00 | 30,355.00 | |
| Total Operating Expenses | 48,334.00 | 48,334.00 | |
| 6 | Total expenditure excluding provisions and contingencies | 99,703.00 | 99,703.00 |
| 7 | Operating profit before provision and contingencies | 34,898.00 | 34,898.00 |
| 8 | Provisions other than tax and contingencies | 24,196.00 | 24,196.00 |
| 9 | Exceptional items | 0.00 | 0.00 |
| 10 | Total profit (loss) from ordinary activities before tax | 10,702.00 | 10,702.00 |
| 11 | Provision for Tax | 2,694.00 | 2,694.00 |
| 12 | Net profit (loss) from ordinary activities after tax | 8,008.00 | 8,008.00 |
| 13 | Extraordinary items net of tax expenses | 0.00 | 0.00 |
| 14 | Net profit (loss) for the period | 8,008.00 | 8,008.00 |
| 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 | 8,008.00 | 8,008.00 |
| 18 | Details of equity share capital [Abstract] | ||
| Paid-up equity share capital | 51,595.00 | 51,595.00 | |
| 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 | 15.4500 | 15.4500 | |
| Additional Tier 1 ratio | 0.4500 | 0.4500 | |
| (iii) (a) | Earnings per share before extraordinary items | ||
| Basic earnings per share before extraordinary items | 1.55 | 1.55 | |
| Diluted earnings per share before extraordinary items | 1.55 | 1.55 | |
| (iii) (b) | Earnings per share after extraordinary items | ||
| Basic earnings per share after extraordinary items | 1.55 | 1.55 | |
| Diluted earnings per share after extraordinary items | 1.55 | 1.55 | |
| (iv) | NPA Ratios | ||
| Amount of gross non-performing assets | 1,25,334.00 | 1,25,334.00 | |
| Amount of net non-performing assets | 18,412.00 | 18,412.00 | |
| % of gross NPAs | 5.400 | 5.400 | |
| % of net NPAs | 0.8300 | 0.8300 | |
| Return on assets | 0.2600 | 0.2600 | |
| 21 | Disclosure of notes on financial results by banks | Textual Information(1) | |
| Textual Information(1) | The above statement of unaudited financial results for the Quarter ended 30 June 2026 (Statement or financial results) have been reviewed by the Audit Committee and approved by the Board of Directors at their meetings held on 31 July 2026 in accordance with the requirement of Regulation 33 and Regulation 52 of SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, (the Regulations), as amended. The above financial results were subjected to a limited review by the Joint Statutory Auditors who have issued an unmodified opinion there on. The comparative financial information for the Quarter ended 30 June 2025 included in the statement have been reviewed by M/s. Abarna & Ananthan and M/s. Kirtane & Pandit LLP (one of the present joint auditors), who expressed an unmodified opinion vide their limited review report dated 8 August 2025. 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 and Regulation 52 read with regulation 63 (2) of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended. 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 31 March 2026. Any circulars/ directions issued by RBI is implemented prospectively when it becomes applicable, unless specifically required under those circulars/ directions. 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, 28 November 2025 as amended from time to time. (i) During the quarter ended 30 June 2026, the bank has not acquired / transferred any loans not in default through assignment of loans. (ii) During the quarter ended 30 June 2026, the Bank has not acquired / transferred any Stressed Loans (Non Performing Asset and Special mention account). The Bank is carrying an additional contingency provision on standard assets of Rs. 1,767 Lakh as on 30 June 2026 (Rs.4,064 Lakh as on 30 June 2025). Other income includes processing fee, profit/ loss on sale of investments (net off provision for depreciation), Income from selling of third party products, recovery from loans written off, income from dealing in PSLC and Collection Agency Fees from Asset Reconstruction Companies (ARC) During the quarter ended 30 June 2026, the Bank has allotted 2,89,182 equity shares pursuant to the exercise of options under the approved employee stock option scheme. The Bank has raised Tier II capital of Rs. 8,500 Lakh during quarter ended 30 June 2026. 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 28 November 2025 and as amended from time to time, on Project Finance is not applicable for the quarter ended 30 June 2026 . The Bank does not have any subsidiary/ associate/ joint venture as on 30 June 2026. The figures of quarter ended 31 March 2026 are the balancing figures between audited figures in respect of the full financial year ended 31 March 2026 and unaudited published year to date figures up to nine months ended 31 December 2025, which was subjected to a limited review. .Figures for the previous period/year have been reclassified/regrouped wherever necessary, to conform to the current period classification. |
|---|
| 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 | Retail | 1,14,136.00 | 1,14,136.00 | ||||
| 2 | Wholesale | 2,221.00 | 2,221.00 | ||||
| 3 | Treasury | 15,430.00 | 15,430.00 | ||||
| 4 | Other Banking Operations | 2,814.00 | 2,814.00 | ||||
| 5 | Capital & Reserves | 0.00 | 0.00 | ||||
| Total Segment Revenue | 1,34,601.00 | 1,34,601.00 | |||||
| Less: Inter segment revenue | 0.00 | 0.00 | |||||
| Income from operations | 1,34,601.00 | 1,34,601.00 | |||||
| 2 | Segment Result | ||||||
| Profit (+) / Loss (-) before tax and interest from each segment | |||||||
| 1 | Retail | 2,990.00 | 2,990.00 | ||||
| 2 | Wholesale | 623.00 | 623.00 | ||||
| 3 | Treasury | 5,051.00 | 5,051.00 | ||||
| 4 | Other Banking Operations | 2,038.00 | 2,038.00 | ||||
| 5 | Capital & Reserves | 0.00 | 0.00 | ||||
| Total Profit before tax | 10,702.00 | 10,702.00 | |||||
| i. Finance cost | 0.00 | 0.00 | |||||
| ii. Other Unallocable Expenditure net off Unallocable income | 0.00 | 0.00 | |||||
| Profit before tax | 10,702.00 | 10,702.00 | |||||
| 3 | (Segment Asset - Segment Liabilities) | ||||||
| Segment Asset | |||||||
| 1 | Retail | 22,37,431.00 | 22,37,431.00 | ||||
| 2 | Wholesale | 74,841.00 | 74,841.00 | ||||
| 3 | Treasury | 7,50,321.00 | 7,50,321.00 | ||||
| 4 | Other Banking Operations | 0.00 | 0.00 | ||||
| 5 | Capital & Reserves | 0.00 | 0.00 | ||||
| Total Segment Assets | 30,62,593.00 | 30,62,593.00 | |||||
| Un-allocable Assets | 80,329.00 | 80,329.00 | |||||
| Net Segment Assets | 31,42,922.00 | 31,42,922.00 | |||||
| 4 | Segment Liabilities | ||||||
| Segment Liabilities | |||||||
| 1 | Retail | 22,67,208.00 | 22,67,208.00 | ||||
| 2 | Wholesale | 72,717.00 | 72,717.00 | ||||
| 3 | Treasury | 5,80,606.00 | 5,80,606.00 | ||||
| 4 | Other Banking Operations | 0.00 | 0.00 | ||||
| 5 | Capital & Reserves | 1,86,382.00 | 1,86,382.00 | ||||
| Total Segment Liabilities | 31,06,913.00 | 31,06,913.00 | |||||
| Un-allocable Liabilities | 36,009.00 | 36,009.00 | |||||
| Net Segment Liabilities | 31,42,922.00 | 31,42,922.00 | |||||
| Disclosure of notes on segments | The business operation of 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. Income, expenses, assets and liabilities have been either specifically identified to individual segments or allocated to segments based on matching principle and the residual items are classified as unallocated. Unallocated item includes capital expenditure, deferred income tax assets/ liabilities and advance tax etc. In computing the above information, certain estimates and assumptions have been made by the management and have been relied upon by the auditors. The RBI vide its Circular dated April 7, 2022 on establishments of Digital Banking Units (DBUs) has prescribed reporting of Digital Banking Segments as a sub segment of Retail Banking Segment (RBS). The Bank has not set up any DBU so far and hence DBU has not been disclosed as a seperate segment as per Accounting Standard 17 (Segment Reporting). | ||||||
| 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 | Kirtane & Pandit LLP | Yes | 31-12-2028 | ||
|---|---|---|---|---|---|
| 2 | M/S Sundaram & Srinivasan | Yes | 30-09-2027 | ||