5406112022-04-012022-06-305406112022-06-305406112022-04-012022-06-30in-bse-fin:OtherOperatingExpenses1Member5406112022-04-012022-06-30in-bse-fin:ReportableSegments1Member5406112022-04-012022-06-30in-bse-fin:ReportableSegments2Member5406112022-04-012022-06-30in-bse-fin:ReportableSegments3Member5406112022-04-012022-06-30in-bse-fin:ReportableSegments4Member5406112022-04-012022-06-30in-bse-fin:ReportableSegments5Member5406112022-04-012022-06-30in-bse-fin:ReportableSegments1Member5406112022-04-012022-06-30in-bse-fin:ReportableSegments2Member5406112022-04-012022-06-30in-bse-fin:ReportableSegments3Member5406112022-04-012022-06-30in-bse-fin:ReportableSegments4Member5406112022-04-012022-06-30in-bse-fin:ReportableSegments5Member5406112022-04-012022-06-30in-bse-fin:ReportableSegments1Member5406112022-06-30in-bse-fin:ReportableSegments1Member5406112022-04-012022-06-30in-bse-fin:ReportableSegments2Member5406112022-06-30in-bse-fin:ReportableSegments2Member5406112022-04-012022-06-30in-bse-fin:ReportableSegments3Member5406112022-06-30in-bse-fin:ReportableSegments3Member5406112022-04-012022-06-30in-bse-fin:ReportableSegments4Member5406112022-06-30in-bse-fin:ReportableSegments4Member5406112022-04-012022-06-30in-bse-fin:ReportableSegments5Member5406112022-06-30in-bse-fin:ReportableSegments5Member5406112022-04-012022-06-30in-bse-fin:ReportableSegments1Member5406112022-06-30in-bse-fin:ReportableSegments1Member5406112022-04-012022-06-30in-bse-fin:ReportableSegments2Member5406112022-06-30in-bse-fin:ReportableSegments2Member5406112022-04-012022-06-30in-bse-fin:ReportableSegments3Member5406112022-06-30in-bse-fin:ReportableSegments3Member5406112022-04-012022-06-30in-bse-fin:ReportableSegments4Member5406112022-06-30in-bse-fin:ReportableSegments4Member5406112022-04-012022-06-30in-bse-fin:ReportableSegments5Member5406112022-06-30in-bse-fin:ReportableSegments5Memberiso4217:INRxbrli:pureiso4217:INRxbrli:shares540611AUBANKNOTLISTEDINE949L01017AU SMALL FINANCE BANK LIMITEDBanking FormatEquity2022-04-012023-03-312022-07-202022-07-09INRLakhsFirst quarterMulti segment2022-07-2014:30:002022-07-2016:00:00Not applicable2022-04-012022-06-30UnauditedStandalone14980862000254555100027172900040383000018201972000159152600019793498000844196000039401960003470645000741084100015852801000394069700038369400003557003000878340000267866300002678663000267866300063018650001000.18404.254.224.254.22969618700027483300000.01960.00560.00381. The above financial results have been reviewed by the Audit Committee and approved by the Board of Directors of AU Small Finance Bank Limited (the "Bank") at their meetings held on July 20, 2022, in accordance with the requirement of Regulation 33 and Regulation 52 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended. The results have been subjected to a limited review by the statutory auditors (Deloitte Haskins & Sells, Chartered Accountants and G.M. Kapadia & Co., Chartered Accountants) of the Bank. An unqualified review report has been issued by them thereon. The financial results for the quarter ended June 30, 2021 were reviewed by predecessor auditor S.R. Batliboi & Associates LLP, Chartered Accountants, who have issued an unqualified review report on the results. <BR> <BR> 2. These financial results of the Bank have been prepared in accordance with the Banking Regulations 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 Standards) Rules, 2006, as amended (“Accounting Standards”) as applicable to the banks, Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements), 2015, as amended and the guidelines issued by the Reserve Bank of India (RBI). <BR> <BR> 3. 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, 2022. Any circular / direction issued by RBI is implemented prospectively when it becomes applicable. <BR> <BR> 4. The figures for the quarter ended March 31, 2022 are the balancing figures between audited figures in respect of the financial year 2021-22 and the published year to date figures of nine months ended up to December 31, 2021. <BR> <BR> 5. The Bank has allotted 31,50,93,233 fully paid up equity shares of face value Rs. 10/- each, in ratio of one equity share for every equity share held, during the quarter ended June 30, 2022, pursuant to a bonus issue approved by the shareholders vide Postal Ballot on May 29, 2022, by capitalisation of share premium. Consequently, the earnings per share have been adjusted for previous periods / year presented in accordance with Accounting Standard 20, Earnings per share. <BR> <BR> 6. The Board of Directors at their meeting held on April 26, 2022, proposed a dividend of Rs. 0.50 per share at 5% for the year ended March 31, 2022 subject to the approval of the shareholders at the ensuing Annual General Meeting. The effect of the proposed dividend has been considered in determination of capital adequacy ratio. <BR> <BR> 7. Other income includes processing fee, profit / loss on sale of investments (including provision for depreciation), recovery from loans written off, income from dealing in PSLC, etc. <BR> <BR> 8. The Bank continues to monitor the developments / impact arising from COVID-19 pandemic, including any new information concerning the severity of the COVID-19 pandemic, and any action to contain its spread or mitigate its impact. <BR> As at June 30, 2022, the Bank carries a floating provision of Rs. 4,100 lakh and additional contingency provision of Rs. 19,400 lakh which includes the additional provision for the accounts restructured under RBI COVID Resolution framework. The Bank holds an aggregate provision of Rs. 88,884 lakh against advances (Other than standard assets provision of Rs. 26,660 lakh). <BR> <BR> 9. During the quarter ended June 30, 2022, the Bank has not transferred / acquired any loan under the RBI Master Direction on Transfer of Loan Exposures dated September 24, 2021. <BR> <BR> 10. The Capital adequacy ratio ("CAR") has been computed as per operating guidelines for Small Finance Banks in accordance with RBI Circular No. RBI/2016-17/81 DBR.NBD.No.26/16.13.218/2016-17 dated October 6, 2016. <BR> The Bank has followed Basel II standardized approach for credit risk in accordance with the operating guidelines issued by the Reserve Bank of India for Small Finance Banks. Further, the RBI vide its circular No. DBR.NBD.No.4502/16.13.218/2017-18 dated November 8, 2017 has provided an exemption to all Small Finance Banks whereby no separate capital charge is prescribed for market risk and operational risk. <BR> <BR> 11. During the quarter ended June 30, 2022, the Bank has allotted 1,93,202 equity shares pursuant to the exercise of options under the approved employee stock option schemes. <BR> <BR> 12. Previous periods / year figures have been regrouped where necessary to conform to current period presentation. <BR> <BR> 13. Ratios <BR> <BR> Particulars Quarter ended <BR> 30.06.2022 <BR> <BR> Tier I ratio 18.39% <BR> Tier II ratio 0.97% <BR> Captail Adequacy Ratio 19.36% <BR> % of gross NPAs 1.96% <BR> % of net NPAs 0.56% <BR> Return on assets (average) - not annualized 0.38% <BR> <BR> Net worth 7,78,884.89 <BR> <BR> Outstanding redeemable preference shares - <BR> <BR> Capital redemption reserve / <BR> Debenture redemption reserve - <BR> <BR> Debt-equity ratio 0.41 <BR> <BR> Total debts to total assets 8.61% <BR> <BR> Net worth represents sum of Capital and Reserves & Surplus. <BR> Debt represents borrowings with residual maturity of more than one year. Total debt represents total borrowings of the Bank. <BR> Other operating expenses3470645000Treasury2309079000Retail banking16069920000Wholesale banking1296648000Other banking operations117851000Capital and Other Reserves019793498000019793498000Treasury-240242000Retail banking3337099000Wholesale banking387545000Other banking operations72601000Capital and Other Reserves03557003000003557003000Treasury175165509000Retail banking455914708000Wholesale banking54771331000Other banking operations62241000Capital and Other Reserves068591378900024491474000710405263000Treasury30904728000Retail banking326432799000Wholesale banking274486391000Other banking operations31133000Capital and Other Reserves77888489000709743540000661723000710405263000Business 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, the internal business reporting system and guidelines prescribed by the RBI and in compliance with the Accounting Standard 17 – “Segment Reporting”. 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. Indian Banks' Association (IBA) has formed DBU Working Group which include representatives of banks and RBI. The 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.