AUBANK2025-10-012025-12-31AUBANK2025-12-31AUBANK2025-04-012025-12-31AUBANK2025-10-012025-12-31in-capmkt:OtherOperatingExpenses1MemberAUBANK2025-04-012025-12-31in-capmkt:OtherOperatingExpenses1MemberAUBANK2025-10-012025-12-31in-capmkt:ReportableSegments1MemberAUBANK2025-10-012025-12-31in-capmkt:ReportableSegments2MemberAUBANK2025-10-012025-12-31in-capmkt:ReportableSegments3MemberAUBANK2025-10-012025-12-31in-capmkt:ReportableSegments4MemberAUBANK2025-10-012025-12-31in-capmkt:ReportableSegments5MemberAUBANK2025-10-012025-12-31in-capmkt:ReportableSegments6MemberAUBANK2025-04-012025-12-31in-capmkt:ReportableSegments1MemberAUBANK2025-04-012025-12-31in-capmkt:ReportableSegments2MemberAUBANK2025-04-012025-12-31in-capmkt:ReportableSegments3MemberAUBANK2025-04-012025-12-31in-capmkt:ReportableSegments4MemberAUBANK2025-04-012025-12-31in-capmkt:ReportableSegments5MemberAUBANK2025-04-012025-12-31in-capmkt:ReportableSegments6MemberAUBANK2025-10-012025-12-31in-capmkt:ReportableSegments1MemberAUBANK2025-10-012025-12-31in-capmkt:ReportableSegments2MemberAUBANK2025-10-012025-12-31in-capmkt:ReportableSegments3MemberAUBANK2025-10-012025-12-31in-capmkt:ReportableSegments4MemberAUBANK2025-10-012025-12-31in-capmkt:ReportableSegments5MemberAUBANK2025-10-012025-12-31in-capmkt:ReportableSegments6MemberAUBANK2025-04-012025-12-31in-capmkt:ReportableSegments1MemberAUBANK2025-04-012025-12-31in-capmkt:ReportableSegments2MemberAUBANK2025-04-012025-12-31in-capmkt:ReportableSegments3MemberAUBANK2025-04-012025-12-31in-capmkt:ReportableSegments4MemberAUBANK2025-04-012025-12-31in-capmkt:ReportableSegments5MemberAUBANK2025-04-012025-12-31in-capmkt:ReportableSegments6MemberAUBANK2025-10-012025-12-31in-capmkt:ReportableSegments1MemberAUBANK2025-12-31in-capmkt:ReportableSegments1MemberAUBANK2025-10-012025-12-31in-capmkt:ReportableSegments2MemberAUBANK2025-12-31in-capmkt:ReportableSegments2MemberAUBANK2025-10-012025-12-31in-capmkt:ReportableSegments3MemberAUBANK2025-12-31in-capmkt:ReportableSegments3MemberAUBANK2025-10-012025-12-31in-capmkt:ReportableSegments4MemberAUBANK2025-12-31in-capmkt:ReportableSegments4MemberAUBANK2025-10-012025-12-31in-capmkt:ReportableSegments5MemberAUBANK2025-12-31in-capmkt:ReportableSegments5MemberAUBANK2025-10-012025-12-31in-capmkt:ReportableSegments6MemberAUBANK2025-12-31in-capmkt:ReportableSegments6MemberAUBANK2025-10-012025-12-31in-capmkt:ReportableSegments1MemberAUBANK2025-12-31in-capmkt:ReportableSegments1MemberAUBANK2025-10-012025-12-31in-capmkt:ReportableSegments2MemberAUBANK2025-12-31in-capmkt:ReportableSegments2MemberAUBANK2025-10-012025-12-31in-capmkt:ReportableSegments3MemberAUBANK2025-12-31in-capmkt:ReportableSegments3MemberAUBANK2025-10-012025-12-31in-capmkt:ReportableSegments4MemberAUBANK2025-12-31in-capmkt:ReportableSegments4MemberAUBANK2025-10-012025-12-31in-capmkt:ReportableSegments5MemberAUBANK2025-12-31in-capmkt:ReportableSegments5MemberAUBANK2025-10-012025-12-31in-capmkt:ReportableSegments6MemberAUBANK2025-12-31in-capmkt:ReportableSegments6MemberAUBANK2025-10-012025-12-31

AuditorDomain1

AUBANK2025-10-012025-12-31

AuditorDomain2

iso4217:INRxbrli:pureiso4217:INRxbrli:shares

540611

AUBANK

NOTLISTED

INE949L01017

AU Small Finance Bank Limited

Equity

2025-04-01

2026-03-31

2026-01-20

2026-01-07

INR

Lakhs

Quarterly

Third quarter

Multi segment

2026-01-20

14:00:00

2026-01-20

16:30:00

Declaration of unmodified opinion

false

Not applicable as the Bank has not made any default on loans and debt securities during the reporting period

2025-10-01

2025-12-31

Unaudited

Standalone

40163581000

6500421000

234044000

376617000

47274663000

7237980000

54512643000

23861980000

10190095000

8307434000

18497529000

42359509000

12153134000

3311445000

8841689000

2165125000

6676564000

7471807000

0.1714

8.94

8.87

8.94

8.87

28805426000

10914603000

0.023

0.0088

0.0039

1 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 January 20, 2026, in accordance with the requirement of Regulation 33 and Regulation 52 read with Regulation 63(2) of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended. The financial results have been subjected to a limited review by the current joint statutory auditors of the Bank - M S K A & Associates LLP (formerly known as M S K A & Associates), Chartered Accountants and Mukund M. Chitale & Co., Chartered Accountants, on which they have issued unmodified conclusion. 2 These financial results of the Bank have been prepared in accordance with the recognition and measurement principles laid down in Accounting Standards, prescribed under Section 133 of the Companies Act, 2013 read with relevant rules issued thereunder, the relevant provisions of the Banking Regulation Act, 1949, the circulars, guidelines and directions issued by the Reserve Bank of India (RBI) from time to time (the “RBI Guidelines”) and other accounting principles generally accepted in India and is in compliance with the presentation and disclosure requirements of Regulation 33 and Regulation 52 read with Regulation 63(2) of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 ("SEBI Regulations"), as amended including relevant circulars issued by the SEBI from time to time. 3 The Bank had made an application to RBI on September 03, 2024 for voluntary transition to Universal Bank as per the extant guidelines of the RBI. The RBI has intimated its in-principle approval to Bank on August 7, 2025. The in-principle approval is valid for 18 months from the issue of the letter and stipulates that the shares held by promoters / promoter group shall be transferred to a Non-Operating Financial Holding Company (NOFHC). 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 March 31, 2025. Any circular / direction issued by RBI is implemented prospectively when it becomes applicable, unless specifically required under those circulars / directions. 5 During the quarter and nine months ended December 31, 2025, the Bank has allotted 10,69,496 and 26,50,187 equity shares respectively pursuant to the exercise of options under the approved employee stock option schemes. 6 Other income includes processing fee, profit / loss on sale and revaluation of investments, non-fund based income such as commission earned from guarantees, selling of third party products, income from dealing in PSLC, etc. 7 On November 21, 2025, the Government of India notified four Labour Codes - the Code on Wages, 2019, the Industrial Relations Code, 2020, the Code on Social Security, 2020, and the Occupational Safety, Health and Working Conditions Code, 2020, collectively referred to as the 'New Labour Codes', consolidating 29 existing labour laws. The Ministry of Labour & Employment has published draft Central Rules and FAQs on December 30, 2025, to facilitate assessment of the financial impact arising from these regulatory changes. Accordingly, the Bank has recognised an estimated incremental impact of Rs. 1,981 lacs under 'Employees cost' in the Profit and Loss Account during the quarter and nine months ended December 31, 2025. The Bank continues to monitor developments relating to the implementation of the New Labour Codes and will review its estimates on ongoing basis. 8 Details of loans transferred / acquired during the nine months ended December 31, 2025 as per 'Reserve Bank of India (Small Finance Banks - Financial Statements : Presentation and Disclosures) Directions, 2025' dated November 28, 2025 and as amended thereafter, are given below: (i) During the nine months ended December 31, 2025, the bank has not acquired "loans not in default" through assignment of loans. Details of MFI "loans not in default” transferred to NBFCs under Business Correspondent arrangement during the nine months ended December 31, 2025: (Rs. in Lakh) Particulars Amount Aggregate Principal outstanding of loans transferred 1,343.62 Aggregate consideration received (including interest) 1,362.60 Weighted average residual maturity (in Months) 7.48 Weighted average holding period (in Months) 17.09 Retention of beneficial economic interest (%) Nil Coverage of tangible security coverage(%) Nil Rating-wise distribution of rated loans Nil (ii) During the nine months ended December 31, 2025, the bank has not acquired any stressed loans (Non-performing asset and Special Mention Account). (iii) Details of MFI Non-Performing Assets (NPAs) and Special Mention Accounts (SMAs) transferred to NBFCs under Business Correspondent arrangement during the nine months ended December 31, 2025: (Rs. in Lakh) Particulars To permitted transferees Number of accounts 5,844 Aggregate principal outstanding of loans transferred 1,091.76 Weighted average residual tenor of the loans transferred (in Months) 5.40 Net book value of loans transferred (at the time of transfer) 296.22 Aggregate consideration (including interest) 1,107.37 Additional consideration realized in respect of accounts transferred in earlier years NA (iv) Details of the recovery ratings assigned to Security Receipts outstanding as at December 31, 2025: (Rs. in Lakh) Recovery Rating Rating Agency Anticipated Recovery as per Value of outstanding SRs Recovery Rating (net of provisions) RR3 Crisil Ratings More than 50% and upto 75% 61.15 RR3 India Ratings More than 50% and upto 75% - 9 Information as required pursuant to Regulation 52(4) of SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015: a. Methodology for computation of the ratios is as follows: Debt-equity ratio Borrowings with residual maturity of more than one year / Sum of Capital and Reserves & Surplus Total debts to total assets Total borrowings of the Bank / Total Assets Net worth Calculated as per the Master Circular - Exposure Norms issued by the RBI b. Basis nature of Bank's business, the ratio's considered to be not applicable are Current Ratio, Long term debt to working capital, Bad Debts to Account receivable ratio, Current liability ratio, Debt turnover, Inventory turnover, Operating margin % and Net profit margin %. 10 Disclosure as per 'Reserve Bank of India (Small Finance Banks - Financial Statements : Presentation and Disclosures) Directions, 2025' dated November 28, 2025 and as amended thereafter, on project under Implementation, for the quarter ended December 31, 2025 is given below: (Rs. in Lakh) S. No. Item Description Number of accounts Total Outstanding* 1 Projects under implementation accounts at the beginning of the quarter. 518 4,10,903.07 2 Projects under implementation accounts sanctioned during the quarter. 142 47,100.04 3 Projects under implementation accounts where DCCO has been achieved during the quarter. 83 38,540.29 4 Projects under implementation accounts at the end of the quarter. (1+2-3) 577 4,19,462.82 5 Out of ‘4’ – accounts in respect of which resolution process involving extension in original / extended DCCO, as the case may be, has been invoked. 39 11,149.91 5.1 Out of ‘5’ – accounts in respect of which Resolution plan has been implemented. 39 11,149.91 5.2 Out of ‘5’ – accounts in respect of which Resolution plan is under implementation. - - 5.3 Out of ‘5’ – accounts in respect of which Resolution plan has failed. - - 6 Out of ‘5’, accounts in respect of which resolution process involving extension in original / extended DCCO, as the case may be, has been invoked due to change in scope and size of the project. - - 7 Out of ‘5’, account in respect of which cost overrun associated with extension in original / extended DCCO, as the case may be, was funded - - 7.1 Out of ‘7’, accounts where SBCF was sanctioned during financial closure and renewed continuously - - 7.2 Out of ‘7’, accounts where SBCF was not pre sanctioned or renewed continuously - - 8 Out of ‘4’ – accounts in respect of which resolution process not involving extension in original / extended DCCO, as the case may be, has been invoked. - - 8.1 Out of ‘8’ – accounts in respect of which Resolution plan has been implemented. - - 8.2 Out of ‘8’ – accounts in respect of which Resolution plan is under implementation. - - 8.3 Out of ‘8’ – accounts in respect of which Resolution plan has failed. - - * represents gross advances as on December 31, 2025 11 The Capital adequacy ratio ("CAR") is computed in accordance with the RBI Master Direction DOR.CAP.REC.101/21-01-002/2025-26 dated November 28, 2025 and the CAR for the corresponding previous period is computed on the basis of the applicable RBI guideline on the relevant reporting dates. 12 As per the extant RBI guidelines, Banks are required to make Pillar III disclosures including Leverage ratio, Liquidity Coverage Ratio and Net Stable Funding Ratio (NSFR) under the Basel 3 Capital regulations. These disclosures would be available on the Bank’s website at “https://www.aubank.in/reports/regulatory-disclosures” under the section titled ‘Regulatory Disclosures section’. These disclosures have not been subjected to audit or review by the Joint Statutory Auditors. 13 The Bank does not have any subsidiary/associate/joint venture company(ies), hence consolidation is not applicable. 14 The figures for the quarter ended December 31, 2025 and December 31, 2024 are the balancing figures between year to date and six month ended September 30, 2025 and September 30, 2024 respectively. The figures for the quarter ended September 30, 2025 are the balancing figures between year to date and quarter ended June 30, 2025. 15 Figures of previous periods/year have been regrouped/reclassified wherever necessary to conform to current period's classification. 16 Particulars Quarter ended nine months ended 31.12.2025 31.12.2025 Tier I ratio 17.14% 17.14% Tier II ratio 1.87% 1.87% Captail Adequacy Ratio 19.01% 19.01% % of gross NPAs 2.30% 2.30% % of net NPAs 0.88% 0.88% Return on assets (average)* 0.39% 1.11% Net worth (in lacs) 18,70,084.80 18,70,084.80 Outstanding redeemable preference shares - - Capital redemption reserve - - Debt-equity ratio 0.32 0.32 Total debts to total assets 6.91% 6.91% * Figures for the quarters / nine months ended are not annualized.

2025-04-01

2025-12-31

Unaudited

Standalone

114675066000

19393979000

699747000

1403131000

136171923000

22469866000

158641789000

70868373000

28032503000

22368466000

50400969000

121269342000

37372447000

13452803000

23919644000

5825796000

18093848000

7471807000

0.1714

24.27

24.07

24.27

24.07

28805426000

10914603000

0.023

0.0088

0.0111

Other operating expenses

8307434000

Other operating expenses

22368466000

Treasury

7211405000

Retail banking- Digital Banking

5000

Retail banking- Other Retail Banking

40422650000

Wholesale banking

5327534000

Other banking operations

1551049000

Capital and Other Reserves

Treasury

24738163000

Retail banking- Digital Banking

11000

Retail banking- Other Retail Banking

115125581000

Wholesale banking

15152808000

Other banking operations

3625226000

Capital and Other Reserves

54512643000

158641789000

54512643000

158641789000

Treasury

588900000

Retail banking- Digital Banking

-1087000

Retail banking- Other Retail Banking

5269808000

Wholesale banking

1550065000

Other banking operations

1434003000

Capital and Other Reserves

Treasury

4178067000

Retail banking- Digital Banking

-2691000

Retail banking- Other Retail Banking

12223179000

Wholesale banking

4177543000

Other banking operations

3343546000

Capital and Other Reserves

8841689000

23919644000

8841689000

23919644000

Treasury

436602670000

Retail banking- Digital Banking

1369000

Retail banking- Other Retail Banking

1072745833000

Wholesale banking

188013757000

Other banking operations

671145000

Capital and Other Reserves

1698034774000

42486708000

1740521482000

Treasury

92737981000

Retail banking- Digital Banking

1451000

Retail banking- Other Retail Banking

701682965000

Wholesale banking

753833610000

Other banking operations

78061000

Capital and Other Reserves

190845958000

1739180026000

1341456000

1740521482000

*Digital Banking Segment reported as a sub-segment of Retail Banking Segment is related to Digital Banking Units (DBUs) of the bank. As at December 31, 2025, the Bank has two DBU’s. Business 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 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.

Unaudited

true

M S K A & Associates LLP (Formerly known as M S K A & Associates)

true

2027-07-31

Mukund M Chitale & Co.

true

2027-04-30