INTEGRATED FILING — BANKING



General information about company

Scrip code 540611
NSE Symbol AUBANK
MSEI Symbol NOTLISTED
ISIN INE949L01017
Name of bank AU Small Finance Bank Limited
Class of security Equity
Date of start of financial year 01-Apr-2024
Date of end of financial year 31-Mar-2025
Date of board meeting when results were approved 22-Apr-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 15-Apr-2025
Description of presentation currency INR (in Actuals)
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 22-Apr-2025   13:00:00
End date and time of board meeting 22-Apr-2025   15:35:00
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. No
(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?
(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 2025-01-24
Indicate Company website link for updated RPT policy of the Company https://www.aubank.in/investors/secretarial-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 the Bank has not made any default on loans and debt securities during the reporting period.


Financial Results - Banking
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-Jan-2025 01-Apr-2024
B Date of end of reporting period 31-Mar-2025 31-Mar-2025
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 35555300000 133683471000
Income on investments 6183578000 22381760000
Interest on balances with reserve bank of India and other inter bank funds 219808000 691482000
Others 747329000 3880596000
Total interest earned 42706015000 160637309000
2 Other income 7606656000 25263111000
3 Total income 50312671000 185900420000
Expenses
4 Interest expenses 21766751000 80521494000
5 Operating expenses
(i) Employees cost 8174720000 31477604000
(ii) Details of other operating expenses
Description of other operating expenses
1 Other operating expenses 7448605000 28094549000
Total other operating Expenses 7448605000 28094549000
Total Operating Expenses 15623325000 59572153000
6 Total expenditure excluding provisions and contingencies 37390076000 140093647000
7 Operating profit before provision and contingencies 12922595000 45806773000
8 Provisions other than tax and contingencies 6351104000 17926232000
9 Exceptional items 0 0
10 Total profit (loss) from ordinary activities before tax 6571491000 27880541000
11 Provision for Tax 1534505000 6821275000
12 Net profit (loss) from ordinary activities after tax 5036986000 21059266000
13 Extraordinary items net of tax expenses 0 0
14 Net profit (loss) for the period 5036986000 21059266000
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 5036986000 21059266000
18 Details of equity share capital [Abstract]
Paid-up equity share capital 7445305000 7445305000
Face value of equity share capital 10 10
19 Reserve excluding revaluation reserves (as per balance sheet of previous accounting year) 164217512000
20 Analytical ratios
(i) Percentage of share held by government of India 0 0
(ii) Capital adequacy ratio
CET 1 ratio 18.14 18.14
Additional Tier 1 ratio 0 0
(iii) (a) Earnings per share before extraordinary items
Basic earnings per share before extraordinary items 6.77 28.32
Diluted earnings per share before extraordinary items 6.75 28.24
(iii) (b) Earnings per share after extraordinary items
Basic earnings per share after extraordinary items 6.77 28.32
Diluted earnings per share after extraordinary items 6.75 28.24
(iv) NPA Ratios
Amount of gross non-performing assets 24770299000 24770299000
Amount of net non-performing assets 7913432000 7913432000
% of gross NPAs 2.28 2.28
% of net NPAs 0.74 0.74
Return on assets 0.34 1.53
21 Disclosure of notes on financial results by banks Textual Information(1)


Text Block

Textual Information(1) Please refer outcome of Board Meeting for detailed notes. Please note that the figures of last quarter in each of the financial year are balancing figure between audited figures in respect of full financial year and the unaudited published year to date figures up to the third quarter of the respective financial year.


Statement of Asset and Liabilities
Particulars Year ended (dd-mm-yyyy)
Date of start of reporting period 01-Apr-2024
Date of end of reporting period 31-Mar-2025
Whether results are audited or unaudited Audited
Nature of report standalone or consolidated Standalone
1 Capital and liabilities
Capital 7445305000
Reserves and surplus 164217512000
Deposits 1242685438000
Borrowings 116599024000
Other liabilities and provisions 47509383000
Total Capital Liabilities 1578456662000
2 ASSETS
Cash and Balances with Reserve Bank of India 86046221000
Balances with Banks and money at call and short notice 8617397000
Investments 378475235000
Advances 1070924845000
Fixed Assets 9124652000
Other Assets 25268312000
Total Assets 1578456662000
Disclosure of notes on assets and liabilities


Text Block
Textual Information(1)


Format for Reporting Segment wise Revenue, Results and Capital Employed along with the company results
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-Jan-2025 01-Apr-2024
Date of end of reporting period 31-Mar-2025 31-Mar-2025
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 7569898000 25649311000
2 Retail banking- Digital Banking* 4000 18000
3 Retail banking- Other Retail Banking 36674455000 140012121000
4 Wholesale banking 4669562000 16431858000
5 Other banking operations 1398752000 3807112000
6 Capital and Other Reserves 0 0
Total Segment Revenue 50312671000 185900420000
Less: Inter segment revenue 0 0
Income from operations 50312671000 185900420000
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 Treasury 1324474000 2953182000
2 Retail banking- Digital Banking* -617000 -2167000
3 Retail banking- Other Retail Banking 2535385000 16744531000
4 Wholesale banking 1445825000 4695126000
5 Other banking operations 1266424000 3489869000
6 Capital and Other Reserves 0 0
Total Profit before tax 6571491000 27880541000
i. Finance cost 0 0
ii. Other Unallocable Expenditure net off Unallocable income 0 0
Profit before tax 6571491000 27880541000
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 Treasury 438674446000 438674446000
2 Retail banking- Digital Banking* 1623000 1623000
3 Retail banking- Other Retail Banking 928376514000 928376514000
4 Wholesale banking 160784530000 160784530000
5 Other banking operations 749229000 749229000
6 Capital and Other Reserves 0 0
Total Segment Assets 1528586342000 1528586342000
Un-allocable Assets 49870320000 49870320000
Net Segment Assets 1578456662000 1578456662000
4 Segment Liabilities
Segment Liabilities
1 Treasury 81150448000 81150448000
2 Retail banking- Digital Banking* 2240000 2240000
3 Retail banking- Other Retail Banking 652569736000 652569736000
4 Wholesale banking 671546597000 671546597000
5 Other banking operations 102374000 102374000
6 Capital and Other Reserves 171662817000 171662817000
Total Segment Liabilities 1577034212000 1577034212000
Un-allocable Liabilities 1422450000 1422450000
Net Segment Liabilities 1577034212000 1577034212000
Disclosure of notes on segments Please refer outcome of Board Meeting for detailed notes.




Cash Flow Statement, Indirect
Particulars Year ended (dd-mm-yyyy)
A Date of start of reporting period 01-Jan-2025
B Date of end of reporting period 31-Mar-2025
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
2 Adjustments for reconcile profit (loss)
Adjustments to profit (loss)
Adjustments for finance costs 0
Adjustments for depreciation and amortisation expense 3640275000
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss 0
Adjustments for unrealised foreign exchange losses gains 0
Adjustments for dividend income 0
Adjustments for share-based payments 577925000
Other adjustments for which cash effects are investing or financing cash flow 36075000
Other adjustments to reconcile profit (loss) 0
Other adjustments for non-cash items 0
Share of profit and loss from partnership firm or association of persons or limited liability partnerships 0
Total adjustments to profit (loss) 4254275000
3 Adjustments for working capital
Adjustments for decrease (increase) in inventories 0
Adjustments for decrease (increase) in trade receivables 0
Adjustments for decrease (increase) in other current assets 0
Adjustments for increase (decrease) in trade payables 0
Adjustments for increase (decrease) in other current liabilities 0
Adjustments for provisions 20135184000
Total adjustments for working capital 20135184000
Total adjustments for reconcile profit (loss) 24389459000
Net cash flows from (used in) operations 52270000000
Dividends received 0
Interest paid 0
Interest received 0
Income taxes paid (refund) 6676684000
Other inflows (outflows) of cash 9030802000
Net cash flows from (used in) operating activities before extraordinary items 54624118000
Proceeds from extraordinary items 0
Payment for extraordinary items 0
Net cash flows from (used in) operating activities 54624118000
4 Cash flows from used in investing activities
Cash flows from losing control of subsidiaries or other businesses 0
Cash flows used in obtaining control of subsidiaries or other businesses 0
Other cash receipts from sales of equity or debt instruments of other entities 0
Other cash payments to acquire equity or debt instruments of other entities 56744379000
Other cash receipts from sales of interests in joint ventures 0
Other cash payments to acquire interests in joint ventures 0
Cash receipts from share of profits of partnership firm or association of persons or limited liability partnerships 0
Cash payment for investment in partnership firm or association of persons or limited liability partnerships 0
Proceeds from sales of tangible assets 73287000
Purchase of tangible assets 2643614000
Proceeds from sales of intangible assets 0
Purchase of intangible assets 0
Cash advances and loans made to other parties 0
Cash receipts from repayment of advances and loans made to other parties 0
Cash payments for future contracts, forward contracts, option contracts and swap contracts 0
Cash receipts from future contracts, forward contracts, option contracts and swap contracts 0
Dividends received 0
Interest received 0
Income taxes paid (refund) 0
Other inflows (outflows) of cash 0
Proceeds from government grants 0
Net cash flows from (used in) investing activities before extraordinary items -59314706000
Proceeds from extraordinary items 0
Payment for extraordinary items 0
Net cash flows from (used in) investing activities -59314706000
5 Cash flows from used in financing activities
Proceeds from issuing shares 613090000
Proceeds from issuing other equity instruments 0
Proceeds from issuing debentures notes bonds etc 0
Proceeds from borrowings 24202574000
Repayments of borrowings 0
Dividends paid 743159000
Interest paid 0
Income taxes paid (refund) 0
Other inflows (outflows) of cash 0
Net cash flows from (used in) financing activities before extraordinary items 24072505000
Proceeds from extraordinary items 0
Payment for extraordinary items 0
Net cash flows from (used in) financing activities 24072505000
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes 19381917000
6 Effect of exchange rate changes on cash and cash equivalents
Effect of exchange rate changes on cash and cash equivalents 0
Net increase (decrease) in cash and cash equivalents 19381917000
Cash and cash equivalents cash flow statement at beginning of period 75281701000
Cash and cash equivalents cash flow statement at end of period 94663618000


Details of Impact of Audit Qualification
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 K A & Associates Yes 31-Jul-2027
2 Mukund M Chitale & Co. Yes 30-Apr-2027


Financial details
Sr. Particulars Audited Figures (as reported before adjusting for qualifications) Adjusted Figures (audited figures after adjusting for qualifications)
1 Turnover / Total income
2 Total Expenditure
3 Net Profit/(Loss)
4 Earnings Per Share
5 Total Assets
6 Total Liabilities
7 Net Worth

Any other financial item(s) (as felt appropriate by the management)



Signatories details

Name of CEO / Managing director
Name of CFO
Name of audit committee chairman
Name of statutory auditor
Name of other signatory, if any, with designation
Place
Date


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 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 AU Small Finance Bank Limited AU Foundation Related Enterprise of Promoters/Executive Directors and their relatives Any other transaction CSR Expenditure 500000000 CSR Contribution as approved by CSR Committee and Board 206509000 0 0 Textual Information(1)
2 AU Small Finance Bank Limited Kalinga Agencies Related Enterprise of Promoters/Executive Directors and their relatives Interest received 500000000 Subject to applicable restrictions and approvals required as per the Companies Act, 2013, RBI Guidelines & other applicable regulations. 256000 0 0
3 AU Small Finance Bank Limited MYS Holdings Private Limited Promoter Group Entity Interest received 500000000 Subject to applicable restrictions and approvals required as per the Companies Act, 2013, RBI Guidelines & other applicable regulations. 5237000 0 0
4 AU Small Finance Bank Limited Asha Kannan Relatives of Non-Executive Director Interest received 50000000 Subject to applicable restrictions and approvals required as per the Companies Act, 2013, RBI Guidelines & other applicable regulations. 1000 0 0
5 AU Small Finance Bank Limited Suman Lata Jain KMPs (CFO & CS) & their relatives Any other transaction Income from service rendered 10000000 Subject to applicable restrictions and approvals required as per the Companies Act, 2013, RBI Guidelines & other applicable regulations. 10000 0 0
6 AU Small Finance Bank Limited Jyoti Agarwal Promoters other than MD & CEO Any other transaction Income from service rendered 100000000 Subject to applicable restrictions and approvals required as per the Companies Act, 2013, RBI Guidelines & other applicable regulations. 9000 0 0
7 AU Small Finance Bank Limited Uma Bagaria Relatives of MD & CEO and ED Any other transaction Income from service rendered 100000000 Subject to applicable restrictions and approvals required as per the Companies Act, 2013, RBI Guidelines & other applicable regulations. 1000 0 0
8 AU Small Finance Bank Limited Shakuntala Agarwal Promoters other than MD & CEO Any other transaction Income from service rendered 100000000 Subject to applicable restrictions and approvals required as per the Companies Act, 2013, RBI Guidelines & other applicable regulations. 17000 0 0
9 AU Small Finance Bank Limited Subhash Tibrewala Relatives of MD & CEO and ED Any other transaction Income from service rendered 100000000 Subject to applicable restrictions and approvals required as per the Companies Act, 2013, RBI Guidelines & other applicable regulations. 5000 0 0
10 AU Small Finance Bank Limited Pooja Tibrewala Relatives of MD & CEO and ED Any other transaction Income from service rendered 100000000 Subject to applicable restrictions and approvals required as per the Companies Act, 2013, RBI Guidelines & other applicable regulations. 5000 0 0
11 AU Small Finance Bank Limited Mallika Agarwal Relatives of MD & CEO and ED Any other transaction Income from service rendered 100000000 Subject to applicable restrictions and approvals required as per the Companies Act, 2013, RBI Guidelines & other applicable regulations. 29000 0 0
12 AU Small Finance Bank Limited Abhiyan Bharat Foundation Related Enterprise of Promoters/Executive Directors and their relatives Any other transaction Income from service rendered 100000000 Subject to applicable restrictions and approvals required as per the Companies Act, 2013, RBI Guidelines & other applicable regulations. 0 0 0
13 AU Small Finance Bank Limited Sanjay and Jyoti Agarwal Foundation Related Enterprise of Promoters/Executive Directors and their relatives Any other transaction Income from service rendered 100000000 Subject to applicable restrictions and approvals required as per the Companies Act, 2013, RBI Guidelines & other applicable regulations. 0 0 0
14 AU Small Finance Bank Limited Nimrat Batth Relatives of Non-Executive Director Any other transaction Income from service rendered 50000000 Subject to applicable restrictions and approvals required as per the Companies Act, 2013, RBI Guidelines & other applicable regulations. 1000 0 0
15 AU Small Finance Bank Limited Navdeep Singh Arneja Relatives of Non-Executive Director Any other transaction Income from service rendered 50000000 Subject to applicable restrictions and approvals required as per the Companies Act, 2013, RBI Guidelines & other applicable regulations. 6000 0 0
16 AU Small Finance Bank Limited Sanjay Agarwal MD & CEO Remuneration 70000000 As approved by NRC, Board and RBI and as per Bank's Compensation policy and RBI guidelines. 23987000 0 0
17 AU Small Finance Bank Limited Akanksha Batra Relatives of Non-Executive Director Any other transaction Income from service rendered 50000000 Subject to applicable restrictions and approvals required as per the Companies Act, 2013, RBI Guidelines & other applicable regulations. 1000 0 0
18 AU Small Finance Bank Limited Access Development Services Related Enterprise of Non-Executive Directors and their relatives Any other transaction Expenses for receiving services or purchasing goods 100000000 Subject to applicable restrictions and approvals required as per the Companies Act, 2013, RBI Guidelines & other applicable regulations. 826000 0 0
19 AU Small Finance Bank Limited AU Foundation Related Enterprise of Promoters/Executive Directors and their relatives Any other transaction Income from service rendered 100000000 Subject to applicable restrictions and approvals required as per the Companies Act, 2013, RBI Guidelines & other applicable regulations. 0 0 0
20 AU Small Finance Bank Limited Shree Dham Mining industries LLP Related Enterprise of Promoters/Executive Directors and their relatives Any other transaction Income from service rendered 100000000 Subject to applicable restrictions and approvals required as per the Companies Act, 2013, RBI Guidelines & other applicable regulations. 0 0 0
21 AU Small Finance Bank Limited The Fit Life Studio Related Enterprise of Non-Executive Directors and their relatives Any other transaction Income from service rendered 100000000 Subject to applicable restrictions and approvals required as per the Companies Act, 2013, RBI Guidelines & other applicable regulations. 0 0 0
22 AU Small Finance Bank Limited Navdeep Singh Arneja Relatives of Non-Executive Director Interest received 50000000 Subject to applicable restrictions and approvals required as per the Companies Act, 2013, RBI Guidelines & other applicable regulations. 13000 0 0
23 AU Small Finance Bank Limited Suman Lata Jain KMPs (CFO & CS) & their relatives Interest received 50000000 Subject to applicable restrictions and approvals required as per the Companies Act, 2013, RBI Guidelines & other applicable regulations. 63000 0 0
24 AU Small Finance Bank Limited Ketan Shivji Vikamsey Relatives of Non-Executive Director Any other transaction Income from service rendered 50000000 Subject to applicable restrictions and approvals required as per the Companies Act, 2013, RBI Guidelines & other applicable regulations. 0 0 0
25 AU Small Finance Bank Limited Teamwork Arts Private Limited Related Enterprise of Promoters/Executive Directors and their relatives Any other transaction Income from service rendered 100000000 Subject to applicable restrictions and approvals required as per the Companies Act, 2013, RBI Guidelines & other applicable regulations. 8000 0 0
26 AU Small Finance Bank Limited Ajay Agarwal Relatives of MD & CEO and ED Any other transaction Income from service rendered 100000000 Subject to applicable restrictions and approvals required as per the Companies Act, 2013, RBI Guidelines & other applicable regulations. 10000 0 0
27 AU Small Finance Bank Limited Jyoti Sanjay Family Trust Related Enterprise of Promoters/Executive Directors and their relatives Any other transaction Income from service rendered 100000000 Subject to applicable restrictions and approvals required as per the Companies Act, 2013, RBI Guidelines & other applicable regulations. 0 0 0
28 AU Small Finance Bank Limited Kalinga Agencies Related Enterprise of Promoters/Executive Directors and their relatives Any other transaction Income from service rendered 100000000 Subject to applicable restrictions and approvals required as per the Companies Act, 2013, RBI Guidelines & other applicable regulations. 31000 0 0
Total value of transaction during the reporting period 237025000



Text Block
Textual Information(1) Notes for all transactions disclosed: 1. The disclosure on Related Party Transactions is pursuant to regulation 23(9) of SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 (Listing Regulations) and transactions which are exempted from RPT definition or disclosure pursuant to Listing Regulations and Circular(s) issued thereunder are not included in the above disclosure. 2. Value of the Related Party Transaction as approved by the Audit Committee represents omnibus limit approved by the Audit Committee, wherever applicable. 3.Acceptance of fixed deposits by the Bank are at the terms uniformly applicable/offered to all shareholders/public. 4. Amount 0.00 represents less than Rs. 500.


Format for Disclosing Outstanding Default on Loans and Debt Securities
Sr. No. Particulars Amount Remarks
1. Loans / revolving facilities like cash credit from banks / financial institutions
A Total amount outstanding as on date
B Of the total amount outstanding, amount of default as on date
2. Unlisted debt securities i.e. NCDs and NCRPS
A Total amount outstanding as on date
B Of the total amount outstanding, amount of default as on date
3. Total financial indebtedness of the listed entity including short-term and long-term debt