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AuditorDomain1

5440202025-04-012025-06-30

AuditorDomain2

iso4217:INRxbrli:pureiso4217:INRxbrli:shares

544020

ESAFSFB

NOTLISTED

INE818W01011

ESAF SMALL FINANCE BANK LIMITED

Equity

2025-04-01

2026-03-31

2025-08-08

2025-08-01

INR

Lakhs

Quarterly

First quarter

Multi segment

2025-08-08

10:30:00

2025-08-08

13:35:00

Declaration of unmodified opinion

false

There were no default on loans and debt securties during the period

2025-04-01

2025-06-30

Unaudited

Standalone

7206096000

1005207000

70984000

8282287000

1951399000

10233686000

4503582000

1904265000

2576617000

4480882000

8984464000

1249222000

2341213000

-1091991000

-279776000

-812215000

5154275000

0.1791

0.0052

-1.58

-1.57

-1.58

-1.57

13636306000

6608984000

0.0748

0.0377

-0.003

The statement of unaudited financial results for the quarter ended 30 June 2025 ("Statement" or "financial results") have been reviewed by the Audit Committee and approved by the Board of Directors at their meetings held on 8 August 2025 in accordance with the requirement of Regulation 33 and Regulation 52 of SEBI (Listing Obligations 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 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 2025. Any circulars/ directions issued by RBI is implemented prospectively when it becomes applicable, unless specifically required under those 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. During the Quarter ended 30 June 2025, the bank has not acquired / transferred any "loans not in default" through assignment of loans. (ii) Details of stressed loans transferred to Asset Reconstruction Company for the quarter ended 30 June 2025 is given below. Sl No Particulars Sale to ARC 1 No. of Accounts (Nos) 2,12,564 2 Aggregate principal outstanding of loans transferred 73,340 3 Weighted average residual tenure of loans 0.49 4 Net book value of loans transferred 7,242 5 Aggregate consideration 7,334 6 Additional consideration realised in respect of accounts transferred earlier - Ratings Rating Agency Recovery Rating Gross Value of Outstanding SRs RR3 Crisil 50% and upto 75% 4,579.82* * the same is carried at Rs.2/- in the books. The determination of the recovery rating for the security receipts for stressed assets transferred during the quarter ended 30 June 2025 is in progress and will be completed within the prescribed regulatory timelines. 7. The Bank is carrying an additional contingency provision on standard assets of Rs. 4,064 Lakhs as on 30 June 2025 (Rs.4,447 Lakhs as on 31 March 2025). 8. Other income includes processing fee, Revaluation profit or loss, 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). 9. During the quarter ended 30 June 2025, the Bank has not allotted any equity shares pursuant to the exercise of options under the approved employee stock option scheme. 10. As at 31 March 2025, the Bank has 9,88,815 options outstanding under the approved Employee Stock Option Plan(ESOP). In addition to the same, during the Quarter ended 30 June 2025 bank granted 9,64,196 options, 3,158 options lapsed and balance 19,49,853 options remains outstanding under the approved Employee Stock Option Plan (ESOP). Out of the outstanding options 9,85,657 are vested as on date. 11. The Bank does not have any subsidiary/ associate/ joint venture as on 30 June 2025. 12. The figures of quarter ended 31 March 2025 is the balancing figures between audited figures in respect of the full financial year ended 31 March 2025 and the unaudited published year to date figures up to nine months ended 31 December 2024, which was subjected to a limited review. 13. The Board of Directors at their meeting held on 14 June 2024, had taken a strategic decision to reduce concentration risk associated with dependence on business correspondents and had decided to modify the existing arrangement with M/s. ESAF Swasraya Multi State Agro Co-operative Society Limited (“ESMACO”), the largest business correspondent and one of the promoter group entities of the Bank from 1 July 2024. In terms of the modified arrangement the Bank had absorbed 5,109 trained employees of ESMACO and had agreed to compensate ESMACO Rs 5,800 lakhs (inclusive of GST) being the value addition for sourcing and training the staff which otherwise the Bank would have had to incur based on an independent external valuation. These employees would be eligible to all the benefits similar to the Bank staff from 1 July 2024. Accordingly Rs. 5,800 Lakhs is reported as an exceptional item for the year ended 31 March 2025. 14.Figures for the previous period/year have been reclassified/regrouped wherever necessary, to conform to the current period classification. .

Rent, taxes and lighting

319729000

Printing and stationery

9283000

Advertisement and publicity

42106000

Depreciation

163046000

Directors' fees, allowances and expenses

5695000

Auditors' fees and expenses

2100000

Law charges

4490000

Postage, Telegrams, Telephones

90527000

BC expenses

950375000

Other Expenditure

989266000

Retail

8163600000

Wholesale

301800000

Treasury

1375400000

Other Banking Operations

392900000

Capital & Reserves

Unallocated

10233700000

Retail

-1810000000

Wholesale

78700000

Treasury

267700000

Other Banking Operations

371600000

Capital & Reserves

Unallocated

-1092000000

Retail

172466600000

Wholesale

10136100000

Treasury

77981900000

Other Banking Operations

Capital & Reserves

Unallocated

6450100000

267034700000

Retail

172175200000

Wholesale

9616600000

Treasury

61242000000

Other Banking Operations

Capital & Reserves

18637900000

Unallocated

5363000000

267034700000

The business of the Bank is confined within India and does not have any assets situated outside India or earnings from outside India. Accordingly, the Bank has reported operations in domestic segment only 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

Unaudited

true

Abarna & Ananthan

true

2025-09-30

Kirtane & Pandit LLP

true

2025-12-31