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ESAFSFB2024-06-30in-bse-fin:OneReportableSegmentLiabilities14Member iso4217:INRxbrli:purexbrli:sharesiso4217:INRxbrli:shares 544020 ESAFSFB NOTLISTED INE818W01011 ESAF Small Finance Bank Limited Banking Format Equity 2024-04-01 2025-03-31 2024-07-26 2024-07-19 INR Lakhs First quarter Multi segment 10:30:00 16:00:00 2024-07-26 2024-07-26 Not applicable 2024-04-01 2024-06-30 Unaudited Standalone 9177300000.00 928500000.00 119100000.00 0.00 10224900000.00 1152500000.00 11377400000.00 4341000000.00 1034800000.00 3461200000.00 4496000000.00 8837000000.00 2540400000.00 1691200000.00 0.00 849200000.00 221500000.00 627700000.00 0.00 627700000.00 627700000.00 5147800000.00 10.00 0.00 0.1966 0.0039 1.22 1.22 1.22 1.22 12421100000.00 5837900000.00 0.0661 0.0322 0.0024 3. The above financial results of the Bank has been prepared in accordance with the Banking Regulation Act, 1949, generally accepted accounting principles in India, including accounting standards as prescribed under Section 133 of the Companies Act, 2013 read with the Companies (Accounting Standard) Rules, as amended and applicable to the Banks, Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements), 2015, as amended and guidelines issued by Reserve Bank of India (RBI). 4. 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 31 March 2024. Any circulars/ directions issued by RBI is implemented prospectively when it becomes applicable, unless specifically required under those circulars/ directions.5. The Capital Adequacy Ratio (“CRAR”) has been computed as per the Operating guidelines in the RBI notification RBI/2016-17/81 DBR.NBD.NO.26/16.13.218/2016-17 dated 6 October 2016 ( the Operating guidelines ) prescribed for Small Finance Bank. The Bank has followed Basel II standardised approach for credit risk in accordance with the Operating Guidelines issued by the RBI for Small Finance Banks. Further no separate capital charge for market risk and operational risk has been computed in view of the exception contained in RBI Notification DBR. NBD. NO. 4502/16.13.218/2017-18 dated 8 November 2017. 6. (i) During the quarter ended 30 June 2024, the bank has not acquired / transferred any loans not in default through assignment of loans. (ii) During the quarter ended 30 June 2024, the bank has not acquired/ transferred any stressed loans (Non-performing Asset and Special Mention Account). iii) Details of ratings of SRs outstanding as on 30 June 2024 are given below: Rs. In lakhs Ratings Rating Agency Recovery Rating Gross Value of Outstanding SRs RR2 Crisil 75% and upto 100% 6433.12* * the same has been carried at Rs.2/- in books of account 7. The Bank is carrying an additional contingency provision on standard assets of Rs. 34.74 crore as on 30 June 2024. 8. Other income includes processing fee, profit/ loss on sale of investments (net off provision for depreciation), recovery from loans written off, income from dealing in PSLC, Collection Agency Fees from Asset Reconstruction Companies (ARC). 9. During the quarter ended 30 June 2024, the Bank implemented the RBI Master Direction - Classification, Valuation, and Operation of Investment Portfolio of Commercial Banks (Directions), 2023, dated 12 September 2023. This directive is applicable to banks from 1 April 2024. Consequent to the transition provisions, the Bank has recognised net gain of Rs. 951.73 lakhs (net of taxes) which has been credited to General Reserve as on 01 April 2024, on account of revision in the carrying value of investments to the fair value as on such date. The impact of the revised framework for the period subsequent to transition is not ascertainable, making the income/profit or loss from investments for the quarter ended 30 June 2024, incomparable with the previous period/year. 10. The figures for the quarter ended 31 March 2024 are the balancing figures between the 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 financial year 2023-24. 11.Figures for the previous period/year have been reclassified/regrouped wherever necessary, to conform to the current period classification. Advertisement and publicity 29700000.00 Auditors' fees and expenses 2100000.00 BC expenses 2074200000.00 Depreciation 138100000.00 Directors' fees, allowances and expenses 5900000.00 Law charges 2900000.00 Other Expenditure 880400000.00 Postage, Telegrams, Telephones 61000000.00 Printing and stationery 14500000.00 Rent, taxes and lighting 252400000.00 Capital & Reserves 0.00 NA 0.00 Other Banking Operations 269700000.00 Retail 9635000000.00 Treasury 1150200000.00 Unallocated 0.00 Wholesale 322500000.00 11377400000.00 0.00 11377400000.00 Capital & Reserves 0.00 NA 0.00 Other Banking Operations 250200000.00 Retail 342000000.00 Treasury 129100000.00 Unallocated 0.00 Wholesale 127900000.00 849200000.00 0.00 0.00 849200000.00 Capital & Reserves 0.00 Capital & Reserves 0.00 NA 0.00 NA 0.00 Other Banking Operations 0.00 Other Banking Operations 0.00 Retail 176336000000.00 Retail 176336000000.00 Treasury 78499900000.00 Treasury 78499900000.00 Unallocated 2648200000.00 Unallocated 2648200000.00 Wholesale 10862200000.00 Wholesale 10862200000.00 268346300000.00 0.00 268346300000.00 Capital & Reserves 25616000000.00 Capital & Reserves 25616000000.00 NA 0.00 NA 0.00 Other Banking Operations 0.00 Other Banking Operations 0.00 Retail 185559000000.00 Retail 185559000000.00 Treasury 43274600000.00 Treasury 43274600000.00 Unallocated 5203700000.00 Unallocated 5203700000.00 Wholesale 8693000000.00 Wholesale 8693000000.00 268346300000.00 0.00 268346300000.00 i) As required under Regulation 33 of the Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations, 2015, on listing of its equity shares on 10 November 2023, the Bank has disclosed the Segment Information. ii) The business of the Bank is confined within India and does not have any assets situated outside India or earnings from outsise India. Accordingly, the Bank has reported operations in domestic segment only. iii) 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. iv) Unallocated item includes Capital expenditure, deferred income tax assets/ liabilities and advance tax etc. v) In computing the above information, certain estimates and assumptions have been made by the management and have been relied upon by the auditors. vi) 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).