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SMALL FINANCE BANK LIMITEDEquity2025-04-012026-03-312025-10-312025-10-17INRLakhsQuarterlySecond quarterMulti segment2025-10-3111:00:002025-10-3113:35:00trueCash Flow IndirectNot applicabletruetrueYesYestruetruetrue2024-03-28https://ir.equitas.bank.in/wp-content/uploads/2024/04/Policy-on-materiality-of-related-party-transactions.pdffalsefalseNot Applicable2025-07-012025-09-30UnauditedStandalone141040480001628535000440871000016173454000228947200018462926000843669300047369010002883723000762062400016057317000240560900020702280000335381000940280002413530000241353000241353000114050420001000.164400.210.210.210.211081872500035781630000.02920.00980.0004Notes : <BR> <BR> 5 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 and half year ended September 30, 2025 were reviewed by the Audit Committee and approved by the Board of Directors at their meetings held on October 30, 2025 and October 31, 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> 6 The above financial results of the Bank have been prepared in accordance with the recognition and measurement principles laid down in Accounting Standards 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> 7 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> 8 The Capital adequacy ratio has been computed as per the operating guidelines for Small Finance Banks in accordance with RBI Circular No. RBl/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. Basel II 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 on Prudential Guidelines on Capital Adequacy and Market Discipline – New Capital Adequacy Framework (NCAF). <BR> 9 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 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 17, 2018) and any amendments in this regard from time to time. These disclosures are available on the Bank's website at the following link: https://ir.equitasbank.com/reports-and-presentations/. These disclosures have not been subjected to audit or limited review. <BR> 10 Details of resolution plan implemented under the Resolution Framework for COVID-19-related Stress as per RBI circular dated August 6, 2020 (Resolution Framework 1.0) and May 05, 2021 (Resolution Framework 2.0) as at September 30, 2025 are given below: <BR> (` in Lakh) <BR> Type of Borrower Exposure to accounts classified as Standard consequent to implementation of resolution plan - Position as at the end of previous half - year i.e. March 31, 2025(A)$ Of (A) aggregate debt that slipped into NPA during the half - year September 30, 2025 (Of (A) amount written off during the half -year September 30, 2025 #) Of (A) amount paid by the borrower during the half-year September 30, 2025 ## Exposure to accounts classified as Standard consequent of implementation of resolution plan - Position as at end of this half-year September 30, 2025 <BR> Personal Loans 565.94 8.08 0.51 69.69 488.17 <BR> Corporate persons* 128.02 - - 123.54 4.48 <BR> Of which, MSMEs 94.34 - - 94.34 - <BR> Others 11,985.85 1,093.64 39.17 2,567.97 8,324.24 <BR> Total 12,679.81 1,101.72 39.68 2,761.20 8,816.89 <BR> *As defined in Section 3(7) of the Insolvency and Bankruptcy Code, 2016 <BR> # represents debt that slipped into NPA and was subsequently written off during the half year <BR> ## includes change in the balances on account of interest <BR> $ Excludes other facilities to the borrowers which have not been restructured <BR> <BR> "There were 164 borrower accounts having an aggregate exposure of ` 190.04 Lakh to the Bank, where resolution plans had been Implemented under RBI's Resolution Framework 1.0 dated August 6, 2020 and were modified under RBI's Resolution Framework 2.0 dated May 5, 2021 <BR> " <BR> <BR> 11 Details of loans transferred / acquired during the quarter ended September 30, 2025 under the RBI Master Direction on Transfer of Loan Exposures dated September 24, 2021 are given below: <BR> (i) Details of Non-Performing Assets (NPAs) transferred. <BR> (Amount in ` Lakh except number of accounts and year) <BR> Particulars To ARCs To permitted transferees To other transferees <BR> Number of accounts 4,117 - - <BR> "Aggregate principal <BR> outstanding of loans <BR> transferred" 21,645.55 - - <BR> Weighted average residual tenor of the loans transferred (in years) 5.41 - - <BR> "Net book value of loans <BR> transferred (at the time of <BR> transfer)" 3,192.90 - - <BR> Aggregate consideration 12,600.00 - - <BR> Additional consideration realized in respect of accounts transferred in earlier years - - - <BR> The Bank has reversed excess provision of `40.07 Crore to the Profit and Loss account on account of sale of Non performing advances to ARC <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 at September 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> Yet to be rated * 5,400.00 <BR> Total 15,460.54 <BR> * Pursuant to regulatory norms, the ARC has time to obtain initial rating of SRs from an approved credit rating agency within a period of six months from the date of acquisition of assets by it. <BR> 12 During the half year ended September 30, 2025, the Bank has allotted 6,41,797 equity shares of ` 10 each pursuant to the exercise of options by its employees in accordance with the ESFB ESOP Scheme. <BR> 13 During the half year ended September 30, 2025, the Bank has raised Tier II Capital of ` 500.00 Crore. <BR> 14 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 written off, excess interest spread on securitisation, etc., <BR> 15 Information as required pursuant to Regulation 52(4) of SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015: <BR> a) Methodology for computation of the ratios is as follows : <BR> <BR> Debt - equity ratio Borrowings with residual maturity of more than one year / sum of Capital and Reserves & Surplus <BR> Total debts to total assets Total borrowings of the Bank / Total Assets <BR> Networth Calculated as per the Master Circular - Exposure Norms issued by the RBI <BR> b) Basis nature of Bank's Business, the ratios considered to be not applicable are Current Ratio, Long term debt to working capital, Bad Debts to Account Receivable Ratio, Debt service coverage ratio, Interest service coverage ratio, current liability ratio, Debtors’ turnover, Inventory turnover, Operating margin % and Net profit margin %. <BR> <BR> 16 The Bank does not have any Subsidiary, Associate or Joint venture as at September 30, 2025. Accordingly, the Bank is not required to publish the consolidated financial results. <BR> 17 During the half year ended September 30, 2025, the Bank has paid ` 636 Lakh towards purchase of Priority Sector Lending Certificates (‘PSLC’). The same is amortised on a straight-line basis over the tenor of the certificate. The Bank has accounted ` 319 Lakh as PSLC Fee expenses during the period ended September 30, 2025 on a pro rata basis. <BR> 18 Previous period / year figures have been reclassified/regrouped, wherever necessary, to conform to the current period / year classification/ grouping. <BR> <BR> For Equitas Small Finance Bank Limited <BR> <BR> <BR> <BR> <BR> Place: Chennai P N Vasudevan <BR> Date : October 31, 2025 Managing Director and Chief Executive Officer <BR> 2025-04-012025-09-30UnauditedStandalone28443790000324091900097738000003266208900052063350003786842400017067848000933695700059103140001524727100032315119000555330500081927230000-2639418000-643138000-19962800000-1996280000-1996280000114050420001000.16440-1.75-1.75-1.75-1.751081872500035781630000.02920.0098-0.0037Rent, taxes and lighting510967000Depreciation on bank's property395171000Information Technology Expenses389090000Postage, telegram, telephone etc.86866000Law charges (including professional fees)163927000Bank and Other finance charges35210000Directors' fees, allowances and expenses8070000Auditors' fees and expenses3606000CSR contributions41043000Others1249773000Rent, taxes and lighting1012183000Depreciation on bank's property783067000Information Technology Expenses822157000Postage, telegram, telephone etc.172050000Law charges (including professional fees)318644000Bank and Other finance charges84666000Directors' fees, allowances and expenses15749000Auditors' fees and expenses6884000CSR contributions82507000Others261240700011405042000471752620004409350310003452300000020274820000554313155000561426860007255432000105979952000363522827000709427400014317984000554313155000Treasury2405483000Retail Banking15635287000Wholesale Banking179683000Other Banking operations242473000Unallocated0Treasury5755845000Retail Banking31214426000Wholesale Banking337033000Other Banking operations561120000Unallocated01846292600037868424000001846292600037868424000Treasury569079000Retail Banking-93145000Wholesale Banking-213323000Other Banking operations235477000Unallocated-162707000Treasury1776265000Retail Banking-4416820000Wholesale Banking-213114000Other Banking operations535353000Unallocated-321102000335381000-26394180000000335381000-2639418000Treasury147179779000Retail Banking388930307000Wholesale Banking13780737000Other Banking operations0Unallocated44223320005543131550000554313155000Treasury131932436000Retail Banking351083498000Wholesale Banking12406446000Other Banking operations0Unallocated3104710004957328510000495732851000Business 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. <BR> <BR> 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.-2639418000078306700013387700000931760000-20330001583916000025920030000-1539161000-23219010000411647000002554080002847411000207993000000292350000-4147035000-423139200000-423139200000000000370290007121250000243188000000000000-91828400000-918284000317010000013153100000000001318480100000131848010008035125000080351250005465196200062687087000Equitas Small Finance Bank Limited******Equitas Development Initiatives Trust******Entities under the Same ManagementInterest paid15000000Interest on deposits payable61540003000030000Equitas Small Finance Bank Limited******Equitas Development Initiatives Trust******Entities under the Same ManagementAny other transactionDeposits received200000000Receipt of Deposits (Outstanding at any point of time)26500028570002846000Equitas Small Finance Bank Limited******Equitas Development Initiatives Trust******Entities under the Same ManagementAny other transactionDeposits paid on maturityN.a27600000Equitas Small Finance Bank Limited******Equitas Development Initiatives Trust******Entities under the Same ManagementAny other transactionCSR contribution0Contribution within the total corporate social responsibility obligation of the bank as approved by CSR committee and Board11500000000Equitas Small Finance Bank Limited******Equitas Healthcare Foundation******Entities under the Same ManagementInterest paid10000000Interest on deposits payable42100000Equitas Small Finance Bank Limited******Equitas Healthcare Foundation******Entities under the Same ManagementAny other transactionCSR contribution0Contribution within the total corporate social responsibility obligation of the bank as approved by CSR committee and Board3170000000Equitas Small Finance Bank Limited******Equitas Healthcare Foundation******Entities under the Same ManagementAny other transactionRent and Electricity for ATM0N.A3200000Equitas Small Finance Bank Limited******Equitas Healthcare Foundation******Entities under the Same ManagementAny other transactionSecurity deposit paid for ATM0N.A02400024000Equitas Small Finance Bank Limited******Equitas Healthcare Foundation******Entities under the Same ManagementAny other transactionsavings account0N.a0135970008122000Equitas Small Finance Bank Limited******Equitas Development Initiatives Trust******Entities under the Same ManagementAny other transactionsavings account0n.a078269000141456000153848000