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SMALL FINANCE BANK LIMITEDEquity2025-04-012026-03-312026-02-062026-01-24INRCroresQuarterlyThird quarterMulti segment2026-02-0612:00:002026-02-0615:30:00Declaration of unmodified opinionfalsefalseNot applicable as there is no default2025-10-012025-12-31UnauditedStandalone1232310000013355000007330000010940000013841300000244730000016288600000709360000036966000002633000000632960000013423200000286540000027684000000970000000970000000970000009700000010527000001000.171900.920.920.920.92829170000029485000000.02590.00940.0009Notes: <BR> 1 The above financial results for the quarter and nine months ended December 31, 2025, have been reviewed by the Audit Committee and recommended for adoption to the Board of Directors. The Board of Directors of the Bank have considered and approved the same at its meeting held on February 6, 2026. The above financial results for the quarter and nine months ended December 31, 2025, have been reviewed by the joint statutory auditors, S.R. Batliboi & Associates LLP, Chartered Accountants and Batliboi & Purohit, Chartered Accountants. <BR> 2 "The Bank has applied its significant accounting policies in the preparation of these financial results for the quarter and nine months ended December 31, 2025 consistent with those followed in the annual financial statements for the year ended March 31, 2025 except for fees paid /received for priority sector lending certificates (PSLC) which was recognised earlier as expense for purchase and income for sale of the PSLC respectively on upfront basis which is now amortised on quarterly basis over the period of the certificate. <BR> <BR> Accordingly, Bank has recognised PSLC income of RS 18.01 crores and PSLC expense of RS 6.84 crores during this quarter and has recognised PSLC income of RS 54.04 crores and PSLC expense of RS 14.31 crores during the nine months ended and has unamortised PSLC income of RS 18.01 crores and PSLC expense of RS 6.84 crores as on December 31, 2025; accordingly the net profit for the quarter ended is higher by RS 11.17 crores and for the nine months ended is lower by RS 11.17 crores, therefore the amounts for the corresponding period of the previous year are not comparable." <BR> 3 These financial results of the Bank have been prepared in accordance with the recognition and measurement principles laid down in Accounting Standards as prescribed under Section 133 of the Companies Act, 2013 read with the 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 and other accounting principles generally accepted in India and in compliance with the presentation and disclosure requirements of the Regulation 33 and 52 read with Regulation 63(2) of the SEBI (Listing Obligations and Disclosure Requirements) Regulation, 2015, as amended including relevant circulars issued by SEBI from time to time. <BR> 4 During the quarter and nine months ended December 31, 2025, the Bank has allotted 36,573 and 2,17,167 shares respectively pursuant to exercise of stock options under Employee Stock Option Scheme. <BR> 5 Details of loans not in default and stressed loans (NPA and SMA accounts) acquired and transferred during the quarter 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: <BR> a) The Bank has purchased loans not in default during the quarter ended December 31, 2025. <BR> (i) Details of loans not in default acquired under assignment during the quarter ended December 31, 2025 <BR> <BR> Particulars Loans acquired <BR> Mode of Transfer Assignment <BR> Aggregate principal outstanding of loans acquired(on the date of transfer) (RS in crores) 184.87 <BR> Weighted average residual maturity (Years) 0.94 <BR> Weighted average holding period of the originator (Years) 1.14 <BR> Retention of beneficial economic interest by the originator 10% <BR> Tangible security coverage (times)* - <BR> *The loans acquired are not rated and there is no tangible security coverage as these are the Non-corporate customers. <BR> <BR> (ii) The bank has not transferred any loans not in default during the quarter ended December 31, 2025 <BR> <BR> b) Details of Special Mention Account (SMA) transferred during the quarter ended December 31, 2025 <BR> <BR> Particulars To ARCs <BR> Number of accounts 13,759 <BR> Aggregate principal outstanding of loans transferred (on the date of transfer) (RS in crores) 35.48 <BR> Weighted average residual tenor of the loans transferred (Years) 0.89 <BR> Net book value of the loans transferred (at the time of transfer) (RS in crores) 27.32 <BR> Aggregate consideration (RS in crores) 27.97 <BR> Additional consideration realized in respect of accounts transferred in earlier years - <BR> <BR> c) Details of Non-Performing Assets transferred during quarter ended December 31, 2025. <BR> <BR> Particulars To ARCs <BR> Number of accounts 82,656 <BR> Aggregate principal outstanding of loans transferred (on the date of transfer) (RS in crores) 369.85 <BR> Weighted average residual tenor of the loans transferred (Years) 4.82 <BR> Net book value of the loans transferred (at the time of transfer) (RS in crores) 180.19 <BR> Aggregate consideration (RS in crores) 193.07 <BR> Additional consideration realized in respect of accounts transferred in earlier years - <BR> <BR> d) Details of ratings of Security Receipts (SRs) outstanding as on December 31, 2025 are given below <BR> <BR> (RS in crores) <BR> Rating Rating Agency Recovery Rating Gross value of outstanding SRs <BR> RR1+ Infomerics More than 150% 170.84 <BR> RR1 Infomerics 100% to 150% 117.25 <BR> RR1 ICRA 100% to 150% 40.00 <BR> RR1 Brickwork 100% to 150% 417.60 <BR> RR2 Crisil rating 75% to 100% 24.26 <BR> In process of getting rated 567.12 <BR> Total 1,337.07 <BR> <BR> e) The Bank has not acquired any stressed loan. <BR> <BR> 6 Other income includes fees earned from customer services, income from the sale of priority sector lending certificates, profit on the sale of investments (net), Income from ARCs (net), commission income from non fund based banking activities, and recoveries from written off accounts, etc. <BR> <BR> 7 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. Further, Pillar III disclosures including leverage ratio, liquidity coverage ratio and net stable funding ratio under the Basel III Framework would be available on the Bank's website at the following link: https://www.jana.bank.in/regulatory-disclosures/. These disclosures have not been subjected to audit/review by the Joint Statutory Auditors. <BR> <BR> 8 Consolidation of financial statements is not applicable as the Bank does not have any subsidiary/associate/joint venture company(ies), as on December 31, 2025. <BR> <BR> 9 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 11.89 crores under 'Employees cost' in the Profit and Loss Account during the quarter and nine months ended December 31, 2025, considering best information available. The Bank continues to monitor the finalisation of Central and State Rules and clarifications from the Government on the New Labour Codes and would provide appropriate accounting effect on the basis of such developments, as needed. <BR> <BR> 10 The bank does not have any exposure to Project Finance, hence the 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 Finance is not applicable for the quarter ended December 31, 2025. <BR> <BR> 11 Previous period/year figures have been regrouped / reclassified, wherever necessary to conform with the current period presentation. <BR> 2025-04-012025-12-31UnauditedStandalone3528120000036155000003878000001251000003940960000075630000004697260000020507300000107619000007067100000178290000003833630000086363000006770200000018661000000186610000001866100000186610000010527000001000.1719017.7417.6617.7417.66829170000029485000000.02590.00940.0062Rent, taxes and lighting379900000Printing and stationery36200000Advertisement and publicity125600000Depreciation on bank's property198600000Director's Fees, allowances and expenses5500000Auditors' fees and expenses5400000Law charges65100000Postage, telegram, telephone etc.59800000Repairs and maintenance141600000Insurance and Other expenditure1615300000Rent, taxes and lighting1101200000Printing and stationery131300000Advertisement and publicity254300000Depreciation on bank's property548400000Director's Fees, allowances and expenses16300000Auditors' fees and expenses18800000Law charges179100000Postage, telegram, telephone etc.153400000Repairs and maintenance387200000Insurance and Other expenditure4277100000Treasury3709400000Corporate/Wholesale Banking1050900000Digital Banking Units12100000Other Retail Units21387700000Other Banking operations187600000Unallocated109500000Treasury11269200000Corporate/Wholesale Banking2887800000Digital Banking Units34300000Other Retail Units61323100000Other Banking operations927500000Unallocated125100000264572000007656700000010168600000295944000001628860000046972600000Treasury363500000Corporate/Wholesale Banking57000000Digital Banking Units4100000Other Retail Units-624800000Other Banking operations187600000Unallocated109500000Treasury1259500000Corporate/Wholesale Banking89100000Digital Banking Units10600000Other Retail Units-545600000Other Banking operations927500000Unallocated1250000009690000018661000000000969000001866100000Treasury107755700000Corporate/Wholesale Banking42465400000Digital Banking Units176800000Other Retail Units278191900000Other Banking operations194100000Unallocated04287839000004438800000433222700000Treasury39213700000Corporate/Wholesale Banking169400000Digital Banking Units84700000Other Retail Units350239400000Other Banking operations39500000Unallocated0389746700000218600000389965300000Segment Notes: <BR> 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 the guidelines prescribed by the RBI. Digital Banking Segment is reported as a sub-segment of Retail Banking Segment related to Digital Banking Units of the Bank in India. <BR> a) Treasury <BR> The treasury segment primarily consists of entire investment portfolio of the Bank. <BR> b) Retail Banking <BR> The retail banking segment serves retail customers through a branch network. Exposures are classified under retail banking taking into account the status of the borrower (orientation criterion), the nature of product, granularity of the exposure and the quantum thereof. Revenues of the retail banking segment are primarily derived from interest and fees earned on retail loans, interest on deposits placed as collateral with banks and financial institutions. Expenses of this segment primarily comprise interest expense on borrowings, deposits, infrastructure and premises expenses for operating the branch network, personnel costs and other direct overheads. <BR> c) Wholesale Banking <BR> Wholesale Banking includes all advances to companies and statutory bodies, which are not included under Retail Banking. <BR> d) Other Banking Operation <BR> Other Banking includes other items not attributable to any particular business segment. <BR> e) Unallocated <BR> All items which are reckoned at an enterprise level are classified under this segment. This includes capital and reserves, and other unallocable assets, liabilities and revenue not identifiable to particular segment such as deferred tax, tax assets, interest on tax refunds etc. UnauditedtrueM/s. S.R Batliboi & Associates LLPtrue2027-07-31M/s. Batliboi & Purohittrue2028-04-30