EQUITASBNK2025-04-012025-06-30EQUITASBNK2025-06-30EQUITASBNK2025-04-012025-06-30in-capmkt:OtherOperatingExpenses1MemberEQUITASBNK2025-04-012025-06-30in-capmkt:OtherOperatingExpenses2MemberEQUITASBNK2025-04-012025-06-30in-capmkt:OtherOperatingExpenses3MemberEQUITASBNK2025-04-012025-06-30in-capmkt:OtherOperatingExpenses4MemberEQUITASBNK2025-04-012025-06-30in-capmkt:OtherOperatingExpenses5MemberEQUITASBNK2025-04-012025-06-30in-capmkt:OtherOperatingExpenses6MemberEQUITASBNK2025-04-012025-06-30in-capmkt:OtherOperatingExpenses7MemberEQUITASBNK2025-04-012025-06-30in-capmkt:OtherOperatingExpenses8MemberEQUITASBNK2025-04-012025-06-30in-capmkt:OtherOperatingExpenses9MemberEQUITASBNK2025-04-012025-06-30in-capmkt:OtherOperatingExpenses10MemberEQUITASBNK2025-04-012025-06-30in-capmkt:ReportableSegments1MemberEQUITASBNK2025-04-012025-06-30in-capmkt:ReportableSegments2MemberEQUITASBNK2025-04-012025-06-30in-capmkt:ReportableSegments3MemberEQUITASBNK2025-04-012025-06-30in-capmkt:ReportableSegments4MemberEQUITASBNK2025-04-012025-06-30in-capmkt:ReportableSegments5MemberEQUITASBNK2025-04-012025-06-30in-capmkt:ReportableSegments1MemberEQUITASBNK2025-04-012025-06-30in-capmkt:ReportableSegments2MemberEQUITASBNK2025-04-012025-06-30in-capmkt:ReportableSegments3MemberEQUITASBNK2025-04-012025-06-30in-capmkt:ReportableSegments4MemberEQUITASBNK2025-04-012025-06-30in-capmkt:ReportableSegments5MemberEQUITASBNK2025-04-012025-06-30in-capmkt:ReportableSegments1MemberEQUITASBNK2025-06-30in-capmkt:ReportableSegments1MemberEQUITASBNK2025-04-012025-06-30in-capmkt:ReportableSegments2MemberEQUITASBNK2025-06-30in-capmkt:ReportableSegments2MemberEQUITASBNK2025-04-012025-06-30in-capmkt:ReportableSegments3MemberEQUITASBNK2025-06-30in-capmkt:ReportableSegments3MemberEQUITASBNK2025-04-012025-06-30in-capmkt:ReportableSegments4MemberEQUITASBNK2025-06-30in-capmkt:ReportableSegments4MemberEQUITASBNK2025-04-012025-06-30in-capmkt:ReportableSegments5MemberEQUITASBNK2025-06-30in-capmkt:ReportableSegments5MemberEQUITASBNK2025-04-012025-06-30in-capmkt:ReportableSegments1MemberEQUITASBNK2025-06-30in-capmkt:ReportableSegments1MemberEQUITASBNK2025-04-012025-06-30in-capmkt:ReportableSegments2MemberEQUITASBNK2025-06-30in-capmkt:ReportableSegments2MemberEQUITASBNK2025-04-012025-06-30in-capmkt:ReportableSegments3MemberEQUITASBNK2025-06-30in-capmkt:ReportableSegments3MemberEQUITASBNK2025-04-012025-06-30in-capmkt:ReportableSegments4MemberEQUITASBNK2025-06-30in-capmkt:ReportableSegments4MemberEQUITASBNK2025-04-012025-06-30in-capmkt:ReportableSegments5MemberEQUITASBNK2025-06-30in-capmkt:ReportableSegments5Memberiso4217:INRxbrli:pureiso4217:INRxbrli:shares543243EQUITASBNKNAINE063P01018EQUITAS SMALL FINANCE BANK LIMITEDEquity2025-04-012026-03-312025-08-082025-07-29INRLakhsQuarterlyFirst quarterMulti segment2025-08-0811:10:002025-08-0813:45:00Not applicablefalsefalseNot Applicable2025-04-012025-06-30UnauditedStandalone143397420001612384000536509000016488635000291686300019405498000863115500046000560003026591000762664700016257802000314769600061224960000-2974800000-737167000-22376330000-2237633000-2237633000114030230001000.17160-1.96-1.96-1.96-1.961035989500034159450000.02920.0098-0.00413 The above unaudited financial results (along with the notes given below) hereafter referred as " Statement” of Equitas Small Finance Bank Limited ("Bank" or "ESFBl") for the quarter ended June 30, 2025 were reviewed by the Audit Committee and approved by the Board of Directors at their meetings held on August 7, 2025 and August 8, 2025 respectively 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. <BR> 4 The above financial results of the Bank have been prepared in accordance with the recognition and measurement principles laid down in Accounting Standards <BR> 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. <BR> 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, 2025. Any circular/ direction issued by the RBI is implemented prospectively when it becomes applicable, unless specifically required under those circulars/ directions <BR> 6 The Capital adequacy ratio has been computed as per the 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 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. BaselII Standardized approach is followed in accordance with RBI Master Circular No.RBI/2015-16/85 DBR.No.BP.BC.4./21.06.001/2015-16 dated July 1, 2015 onPrudential Guidelines on Capital Adequacy and Market Discipline- New Capital Adequacy Framework (NCAF). <BR> 7 The Bank makes Pillar III disclosures as part of Market Discipline as per above referred RBI circular. In addition to this, the Bank provides disclosures on Leverage <BR> ratio as per Basel III- Capital Regulations (vide Circular RBI/2024-25/08 DOR.CAP.REC.4/21.06.201/2024-25 dated April 1, 2024). Further, the Bank makes disclosures on liquidity coverage ratio (vide ref. RBI/2013-14/635 DBOD.BP.BC.No.120 / 21.04 098/2013-14 dated June 9, 2014 read together with the RBI circular RBI/2017-18/36 DBR.BP.BC.No. 81/21.04.098/2017-18 dated August 2, 2017) and Net Stable Funding Ratio (vide ref. RBI/2017-18/178 DBR.BP.BC.No.106/21.04.098/2017-18 dated May <BR> 17 , 2018) and any amendments in this regard from time to time. These disclosures are available on the Bank'3 website at the following link ; https://ir.equitasbank.com/reports-and-presentations/. These disclosures have not been subjected to audit or limited review. <BR> 8.Details of loans transferred / acquired during the quarter ended June 30, 2025 under the RBI Master Direction on Transfer of Loan Exposures dated September 24, 2021 are <BR> given below: <BR> <BR> (i) The Bank has not transferred any non-performing assets (NPAs). <BR> (ii) The Bank has not transferred any Special Mention Account (SMA) and loan not in default. <BR> <BR> (iii) The Bank has not acquired any ""loans not in default"" from other entities through assignment. <BR> <BR> <BR> (iv) The Bank has not acquired any stressed loan. <BR> (v) Details of Ratings of Security receipts (SR) as on June 30, 2025 are given below. <BR> (Amount in ` Lakh) <BR> Rating Rating Agency Recovery Rating Gross Value of Outstanding SRs <BR> IND RR5 India Ratings Upto 25% 4,033.00 <BR> RR1 India Ratings 100% - 150% 6,027.54 <BR> Total 10,060.54 <BR> 9.During the quarter ended June 30, 2025, the Bank has allotted 4,39,926 equity shares of ? 10 each pursuant to the exercise of options by its employees in accordance with the ESFB ESOP Scheme. 10 During the quarter ended June 30, 2025, the Bank has made additional standard assets provision of ? 14,850 Lakh towards advances in stressed sectors. <BR> The Bank has also made an additional NPA provision of ? 14,470 Lakh in Micro Finance, Vehicle Finance & Small Business Loan (including Affordable Housing Finance) in <BR> line with tho Bank's NPA policy to strengthen the provision coverage ratio. <BR> 11 During the quarter ended June 30, 2025, the Bank has started AD-1 Business. <BR> 12 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, recoveries from accounts previously writton off, excess interest spread on securitisation, etc., <BR> 13 The ratios and other information which are to be disclosed as per Regulation 52(4) of SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, have been <BR> disclosed to the extent applicable.14 The Bank does not have any Subsidiary, Associate or Joint venture as at June 30, 2025. Accordingly, the Bank is not required to publish the consolidated financial results. <BR> 15 During the quarter ended June 30, 2025, the Bank has paid ? 636 Lakh towards purchase of Priority Sector Lending Certificates (‘PSLC’). The same is amortised on a <BR> straight-line basis over the tenor of the certificate. The Bank has accounted ? 159 Lakh as PSLC Fee expenses during the period ended June 30, 2025 on a pro rata basis. <BR> 16 The figures for the quarter ended March 31, 2025 arc the balancing figures between audited figures in respect of the financial year 2024-25 and the published year to date <BR> figures upto December 31.2024, which were subjected to limited review. <BR> 17 Subsequent to the quarter ended June 30. 2025, the Bank has issued Tier II sub-ordinated Bonds of ? 50,000 Lakh on July 31, 2025. <BR> 18 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 <BR> <BR> <BR> <BR> <BR> Place: Chennai P N Vasudevan <BR> Date : August 8, 2025 Managing Director and Chief Executive Officer <BR> Rent, taxes and lighting501216000Depreciation on bank's property387896000Information Technology Expenses433067000Postage, telegram, telephone etc.85184000Law charges (including professional fees)154717000Bank and Other finance charges49456000Directors' fees, allowances and expenses7679000Auditors' fees and expenses3278000CSR contributions41464000Others1362634000Treasury3350362000Retail Banking15579139000Wholesale Banking157350000Other Banking operations318647000Unallocated019405498000019405498000Treasury1207186000Retail Banking-4323675000Wholesale Banking209000Other Banking operations299876000Unallocated-158395000-297479900000-2974799000Treasury149773954000Retail Banking377326101000Wholesale Banking7774436000Other Banking operations0Unallocated44634960005393379870000539337987000Treasury133706726000Retail Banking339856502000Wholesale Banking6969369000Other Banking operations0Unallocated3112520004808438490000480843849000Business 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.