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Small Finance Bank LimitedEquity2025-04-012026-03-312026-04-302026-04-24INRLakhsQuarterlyFourth quarterMulti segment2026-04-3014:00:002026-04-3016:30:00trueCash Flow IndirectDeclaration of unmodified opiniontruetrueYesYesfalsetrue2026-01-31https://www.esaf.bank.in/wp-content/uploads/2026/02/Related-Party-Transaction-Policy-1.pdffalsefalseNot Applicable2026-01-012026-03-31AuditedStandalone89187000001015400000167000002013700000119645000000119645000004773300000173460000030437000004778300000955160000024129000002142000000027090000035800000235100000023510000023510000051566000001000.14230.00450.460.450.460.451213860000038244000000.05410.01770.00084.The above statement of audited financial results for the Quarter and the year ended 31 March 2026 ("Statement" or "financial results") have been reviewed by the Audit Committee and approved by the Board of Directors at their meetings held on 30 April 2026 in accordance with the requirement of Regulation 33 and Regulation 52 of SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, (the "Regulations"), as amended. The above financial results were subjected to a audit by the Joint Statutory Auditors who have issued an unmodified opinion there on. <BR> The comparative financial information for the Quarter and year ended 31 March 2025 included in the statement have been audited by M/s. Abarna & Ananthan and M/s. Kirtane & Pandit LLP (one of the present joint auditors), who expressed an unmodified opinion vide their audit report dated 16 May 2025. <BR> <BR> 5. 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 Regulation Act, 1949 and the circulars, the guidelines and directions issued by the Reserve Bank of India ("RBI") from time to time (the "RBI Regulations") and other accounting principles generally accepted in India and the requirements of Regulation 33 and Regulation 52 read with regulation 63 (2) of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended. <BR> 6. 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 2026. Any circulars/ directions issued by RBI is implemented prospectively when it becomes applicable, unless specifically required under those circulars/ directions. <BR> 7. The Capital Adequacy Ratio (“CRAR”) has been computed as per the Operating guidelines in the RBI notification RBI/DOR/2025-26/182 DOR.CAP.REC.101/21-01-002/2025-26 dated 28 November 2025 ("the CRAR Circular") 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. <BR> <BR> 8. Details of resolution plan implemented under the Resolution Framework for COVID-19-related Stress as per RBI circular dated 6 August 2020 (Resolution Framework 1.0) and 5 May 2021 (Resolution framework 2.0) are given below: <BR> Rs. In Lakhs <BR> Type of Borrower "Exposure to accounts classified as standard consequent to implementation of resolution plan - position as at the end of the previous half year ended 30 September 2025 <BR> (A)" of (A) aggregate debt that slipped into NPA during the half year ended 31 March 2026 of (A) amount written off during the half - year of (A) amount paid by the borrowers during the half year # Exposure to accounts classified as standard consequent to implementation of resolution plan - position as at the end of this half year ended 31 March 2026 <BR> Personal Loans 324 * - 28 296 <BR> Corporate Persons ^ - - - - - <BR> Of Which MSMEs - - - - - <BR> Others 334 15 - 45 274 <BR> Total 658 15 - 73 570 <BR> ^As defined in section 3(7) of Insolvency and Bankruptcy Code, 2016 <BR> # Amount paid by borrower during the half year is net of addition in the borrower amount due to fresh disbursement made, if any. <BR> *denotes figures below Rs.1 Lakh <BR> "9. (i) During the quarter and year ended 31 March 2026, the bank has not acquired / transferred any ""loans not in default"" through assignment of loans. <BR> (ii) Details of stressed loans transferred to Asset Reconstruction Company for the year ended 31 March 2026 is given below. " <BR> Rs. In Lakhs <BR> Sl No Particulars "Sale to ARC <BR> Q1" "Sale to ARC <BR> Q2" "Sale to ARC <BR> Q3 *" "Sale to ARC <BR> Q4" Total <BR> 1 No. of Accounts (Nos) 2,12,564 1 5,44,406 - 7,56,971 <BR> 2 Aggregate principal outstanding of loans transferred 73,340 2,833 1,69,365 - 2,45,538 <BR> 3 Weighted average residual tenure of loans 0.49 3 0.14 - NA <BR> 4 Net book value of loans transferred 7,242 - 9,941 - NA <BR> 5 Aggregate consideration 7,334 1,280 18,318 - 26,932 <BR> 6 Additional consideration realised in respect of accounts transferred earlier - - - - - <BR> *Cash consideration received pursuant to the transfer of technically written off loans amounting to Rs. 11,521 Lakhs has been recognised under Other Income during the quarter ended 31 December 2025 and year ended 31 March 2026 and have also provided the SR investments amounting to Rs. 4,618 Lakhs in full .Accordingly the net amount of Rs. 6,903 Lakhs has been included under other income for the quarter ended 31 December 2025 and year ended 31 March 2026. <BR> iii) Details of ratings of SRs outstanding as on 31 March 2026 are given below: <BR> Rs.in Lakhs <BR> Ratings Rating Agency Current Recovery Rating Gross Value of Outstanding SRs* <BR> RR4 Crisil More than 25% and upto 50% 2,547.27 <BR> RR2 Crisil More than 75% and upto 100% 182.79 <BR> RR1 Crisil More than 100% and upto 150% 768.76 <BR> * the same has been fully provided in the books <BR> "The determination of the recovery rating for the security receipts for stressed assets transferred during the quarter ended 31 December 2025 is in progress and will be completed within the prescribed regulatory timelines and is not disclosed in the above table." <BR> <BR> 10. The Bank is carrying an additional contingency provision on standard assets of Rs. 1,663 Lakhs as on 31 March 2026 (Rs.4,467 Lakhs as on 31 March 2025). <BR> 11. Other income includes processing fee, 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). <BR> 12. During the year ended 31 March 2026, the Bank has allotted 2,35,161 equity shares (89,872 during the quarter ended 31 March 2026) pursuant to the exercise of options under the approved employee stock option scheme. <BR> 13. The Bank has raised Tier II capital of Rs. 15,000 Lakhs during quarter ended 31 March 2026 and Rs. 41,500 Lakhs during year ended 31 March 2026. <BR> 14. Pursuant to the notification issued by the Ministry of Labour and Employment, the Code on Wages, 2019, the Code on Social Security, 2020, the Industrial Relations Code, 2020 and the Occupational Safety, Health and Working Conditions Code, 2020 (collectively referred to as the "New Labour Code") became effective from 21 November 2025. The Bank has reassessed its employee benefit obligations in accordance with the revised definition of wages based on available information and evolving market data. Accordingly, an incremental liability on account of past service cost in accordance with AS 15 - Employee Benefits amounting to Rs. 331 Lakhs has been charged to the Profit and Loss Account for the quarter ended 31 December 2025 and year ended 31 March 2026. The Bank continues to monitor developments relating to the implementation of the New Labour Codes and will review its estimates and assumptions on an ongoing basis. <BR> 15. The Bank does not have any subsidiary/ associate/ joint venture as on 31 March 2026. <BR> 16. The Bank absorbed 5,109 trained employees of M/s. ESAF Swasraya Multi State Agro Co-operative Society Limited (“ESMACO”) and paid compensation of 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, which is reported as an exceptional item for the year ended 31 March 2025. <BR> 17 The figures for the last quarter of each financial years are the balancing figures between the audited figures of full financial year and unaudited published year to date figures upto the end of the third quarter of the respective financial year, which were subjected to limited review. <BR> 18.Figures for the previous period/year have been reclassified/regrouped wherever necessary, to conform to the current period classification.2025-04-012026-03-31AuditedStandalone31170400000410600000095400000811050000043482300000043482300000183744000006920200000110680000001798820000036362600000711970000094037000000-2284000000-620000000-16640000000-1664000000-16640000005156600000101264380000000.14230.0045-3.23-3.22-3.23-3.221213860000038244000000.05410.0177-0.006Rent, taxes and lighting307600000Printing and stationery19800000Advertisement and publicity35100000Depreciation161900000Directors' fees, allowances and expenses6700000Auditors' fees and expenses3600000Law charges5500000Postage, Telegrams, Telephones80300000BC expenses1154400000Other Expenditure1268800000Rent, taxes and lighting1272700000Printing and stationery58300000Advertisement and publicity92500000Depreciation654800000Directors' fees, allowances and expenses24100000Auditors' fees and expenses9900000Law charges22100000Postage, Telegrams, Telephones331300000BC expenses3992800000Other Expenditure460950000051566000001264380000025850160000027527400000485040000030867980000011137100000608200000639911000002159422000005159800000118414000003086798000004.The above statement of audited financial results for the Quarter and the year ended 31 March 2026 ("Statement" or "financial results") have been reviewed by the Audit Committee and approved by the Board of Directors at their meetings held on 30 April 2026 in accordance with the requirement of Regulation 33 and Regulation 52 of SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, (the "Regulations"), as amended. The above financial results were subjected to a audit by the Joint Statutory Auditors who have issued an unmodified opinion there on. <BR> The comparative financial information for the Quarter and year ended 31 March 2025 included in the statement have been audited by M/s. Abarna & Ananthan and M/s. Kirtane & Pandit LLP (one of the present joint auditors), who expressed an unmodified opinion vide their audit report dated 16 May 2025. <BR> <BR> 5. 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 Regulation Act, 1949 and the circulars, the guidelines and directions issued by the Reserve Bank of India ("RBI") from time to time (the "RBI Regulations") and other accounting principles generally accepted in India and the requirements of Regulation 33 and Regulation 52 read with regulation 63 (2) of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended. <BR> 6. 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 2026. Any circulars/ directions issued by RBI is implemented prospectively when it becomes applicable, unless specifically required under those circulars/ directions. <BR> 7. The Capital Adequacy Ratio (“CRAR”) has been computed as per the Operating guidelines in the RBI notification RBI/DOR/2025-26/182 DOR.CAP.REC.101/21-01-002/2025-26 dated 28 November 2025 ("the CRAR Circular") 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. <BR> <BR> 8. Details of resolution plan implemented under the Resolution Framework for COVID-19-related Stress as per RBI circular dated 6 August 2020 (Resolution Framework 1.0) and 5 May 2021 (Resolution framework 2.0) are given below: <BR> Rs. In Lakhs <BR> Type of Borrower "Exposure to accounts classified as standard consequent to implementation of resolution plan - position as at the end of the previous half year ended 30 September 2025 <BR> (A)" of (A) aggregate debt that slipped into NPA during the half year ended 31 March 2026 of (A) amount written off during the half - year of (A) amount paid by the borrowers during the half year # Exposure to accounts classified as standard consequent to implementation of resolution plan - position as at the end of this half year ended 31 March 2026 <BR> Personal Loans 324 * - 28 296 <BR> Corporate Persons ^ - - - - - <BR> Of Which MSMEs - - - - - <BR> Others 334 15 - 45 274 <BR> Total 658 15 - 73 570 <BR> ^As defined in section 3(7) of Insolvency and Bankruptcy Code, 2016 <BR> # Amount paid by borrower during the half year is net of addition in the borrower amount due to fresh disbursement made, if any. <BR> *denotes figures below Rs.1 Lakh <BR> "9. (i) During the quarter and year ended 31 March 2026, the bank has not acquired / transferred any ""loans not in default"" through assignment of loans. <BR> (ii) Details of stressed loans transferred to Asset Reconstruction Company for the year ended 31 March 2026 is given below. " <BR> Rs. In Lakhs <BR> Sl No Particulars "Sale to ARC <BR> Q1" "Sale to ARC <BR> Q2" "Sale to ARC <BR> Q3 *" "Sale to ARC <BR> Q4" Total <BR> 1 No. of Accounts (Nos) 2,12,564 1 5,44,406 - 7,56,971 <BR> 2 Aggregate principal outstanding of loans transferred 73,340 2,833 1,69,365 - 2,45,538 <BR> 3 Weighted average residual tenure of loans 0.49 3 0.14 - NA <BR> 4 Net book value of loans transferred 7,242 - 9,941 - NA <BR> 5 Aggregate consideration 7,334 1,280 18,318 - 26,932 <BR> 6 Additional consideration realised in respect of accounts transferred earlier - - - - - <BR> *Cash consideration received pursuant to the transfer of technically written off loans amounting to Rs. 11,521 Lakhs has been recognised under Other Income during the quarter ended 31 December 2025 and year ended 31 March 2026 and have also provided the SR investments amounting to Rs. 4,618 Lakhs in full .Accordingly the net amount of Rs. 6,903 Lakhs has been included under other income for the quarter ended 31 December 2025 and year ended 31 March 2026. <BR> iii) Details of ratings of SRs outstanding as on 31 March 2026 are given below: <BR> Rs.in Lakhs <BR> Ratings Rating Agency Current Recovery Rating Gross Value of Outstanding SRs* <BR> RR4 Crisil More than 25% and upto 50% 2,547.27 <BR> RR2 Crisil More than 75% and upto 100% 182.79 <BR> RR1 Crisil More than 100% and upto 150% 768.76 <BR> * the same has been fully provided in the books <BR> "The determination of the recovery rating for the security receipts for stressed assets transferred during the quarter ended 31 December 2025 is in progress and will be completed within the prescribed regulatory timelines and is not disclosed in the above table." <BR> <BR> 10. The Bank is carrying an additional contingency provision on standard assets of Rs. 1,663 Lakhs as on 31 March 2026 (Rs.4,467 Lakhs as on 31 March 2025). <BR> 11. Other income includes processing fee, 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). <BR> 12. During the year ended 31 March 2026, the Bank has allotted 2,35,161 equity shares (89,872 during the quarter ended 31 March 2026) pursuant to the exercise of options under the approved employee stock option scheme. <BR> 13. The Bank has raised Tier II capital of Rs. 15,000 Lakhs during quarter ended 31 March 2026 and Rs. 41,500 Lakhs during year ended 31 March 2026. <BR> 14. Pursuant to the notification issued by the Ministry of Labour and Employment, the Code on Wages, 2019, the Code on Social Security, 2020, the Industrial Relations Code, 2020 and the Occupational Safety, Health and Working Conditions Code, 2020 (collectively referred to as the "New Labour Code") became effective from 21 November 2025. The Bank has reassessed its employee benefit obligations in accordance with the revised definition of wages based on available information and evolving market data. Accordingly, an incremental liability on account of past service cost in accordance with AS 15 - Employee Benefits amounting to Rs. 331 Lakhs has been charged to the Profit and Loss Account for the quarter ended 31 December 2025 and year ended 31 March 2026. The Bank continues to monitor developments relating to the implementation of the New Labour Codes and will review its estimates and assumptions on an ongoing basis. <BR> 15. The Bank does not have any subsidiary/ associate/ joint venture as on 31 March 2026. <BR> 16. The Bank absorbed 5,109 trained employees of M/s. ESAF Swasraya Multi State Agro Co-operative Society Limited (“ESMACO”) and paid compensation of 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, which is reported as an exceptional item for the year ended 31 March 2025. <BR> 17 The figures for the last quarter of each financial years are the balancing figures between the audited figures of full financial year and unaudited published year to date figures upto the end of the third quarter of the respective financial year, which were subjected to limited review. <BR> 18.Figures for the previous period/year have been reclassified/regrouped wherever necessary, to conform to the current period classification.Bills Payable160400000Inter - office adjustments (Net)0Interest accrued285000000Provision for Standard Assets1029100000Others (including Provisions)3375900000Interest accrued4750000000Tax paid in advance/Tax Deducted at source (Net of provision)409100000Stationery and Stamps2100000Deferred tax asset (net)2729400000Others3950800000Retail10153000000Wholesale255100000Treasury967900000Other Banking Operations588500000Capital & Reserves0Unallocated0NA0NA0NA0NA0NA0NA0NA0NA0NA0Retail36616400000Wholesale1033000000Treasury4048500000Other Banking Operations1784400000Capital & Reserves0Unallocated0NA0NA0NA0NA0NA0NA0NA0NA0NA01196450000043482300000001196450000043482300000Retail-282600000Wholesale39700000Treasury-59400000Other Banking Operations573200000Capital & Reserves0Unallocated0NA0NA0NA0NA0NA0NA0NA0NA0NA0Retail-4258500000Wholesale356900000Treasury-95600000Other Banking Operations1713200000Capital & Reserves0Unallocated0NA0NA0NA0NA0NA0NA0NA0NA0NA0270900000-22840000000000270900000-2284000000Retail217844900000Wholesale7927600000Treasury75434600000Other Banking Operations0Capital & Reserves0Unallocated7472700000NA0NA0NA0NA0NA0NA0NA0NA0NA03086798000000308679800000Retail220761900000Wholesale7438900000Treasury59302700000Other Banking Operations0Capital & Reserves17800400000Unallocated3375900000NA0NA0NA0NA0NA0NA0NA0NA0NA030867980000003086798000004.The above statement of audited financial results for the Quarter and the year ended 31 March 2026 ("Statement" or "financial results") have been reviewed by the Audit Committee and approved by the Board of Directors at their meetings held on 30 April 2026 in accordance with the requirement of Regulation 33 and Regulation 52 of SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, (the "Regulations"), as amended. The above financial results were subjected to a audit by the Joint Statutory Auditors who have issued an unmodified opinion there on. <BR> The comparative financial information for the Quarter and year ended 31 March 2025 included in the statement have been audited by M/s. Abarna & Ananthan and M/s. Kirtane & Pandit LLP (one of the present joint auditors), who expressed an unmodified opinion vide their audit report dated 16 May 2025. <BR> <BR> 5. 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 Regulation Act, 1949 and the circulars, the guidelines and directions issued by the Reserve Bank of India ("RBI") from time to time (the "RBI Regulations") and other accounting principles generally accepted in India and the requirements of Regulation 33 and Regulation 52 read with regulation 63 (2) of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended. <BR> 6. 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 2026. Any circulars/ directions issued by RBI is implemented prospectively when it becomes applicable, unless specifically required under those circulars/ directions. <BR> 7. The Capital Adequacy Ratio (“CRAR”) has been computed as per the Operating guidelines in the RBI notification RBI/DOR/2025-26/182 DOR.CAP.REC.101/21-01-002/2025-26 dated 28 November 2025 ("the CRAR Circular") 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. <BR> <BR> 8. Details of resolution plan implemented under the Resolution Framework for COVID-19-related Stress as per RBI circular dated 6 August 2020 (Resolution Framework 1.0) and 5 May 2021 (Resolution framework 2.0) are given below: <BR> Rs. In Lakhs <BR> Type of Borrower "Exposure to accounts classified as standard consequent to implementation of resolution plan - position as at the end of the previous half year ended 30 September 2025 <BR> (A)" of (A) aggregate debt that slipped into NPA during the half year ended 31 March 2026 of (A) amount written off during the half - year of (A) amount paid by the borrowers during the half year # Exposure to accounts classified as standard consequent to implementation of resolution plan - position as at the end of this half year ended 31 March 2026 <BR> Personal Loans 324 * - 28 296 <BR> Corporate Persons ^ - - - - - <BR> Of Which MSMEs - - - - - <BR> Others 334 15 - 45 274 <BR> Total 658 15 - 73 570 <BR> ^As defined in section 3(7) of Insolvency and Bankruptcy Code, 2016 <BR> # Amount paid by borrower during the half year is net of addition in the borrower amount due to fresh disbursement made, if any. <BR> *denotes figures below Rs.1 Lakh <BR> "9. (i) During the quarter and year ended 31 March 2026, the bank has not acquired / transferred any ""loans not in default"" through assignment of loans. <BR> (ii) Details of stressed loans transferred to Asset Reconstruction Company for the year ended 31 March 2026 is given below. " <BR> Rs. In Lakhs <BR> Sl No Particulars "Sale to ARC <BR> Q1" "Sale to ARC <BR> Q2" "Sale to ARC <BR> Q3 *" "Sale to ARC <BR> Q4" Total <BR> 1 No. of Accounts (Nos) 2,12,564 1 5,44,406 - 7,56,971 <BR> 2 Aggregate principal outstanding of loans transferred 73,340 2,833 1,69,365 - 2,45,538 <BR> 3 Weighted average residual tenure of loans 0.49 3 0.14 - NA <BR> 4 Net book value of loans transferred 7,242 - 9,941 - NA <BR> 5 Aggregate consideration 7,334 1,280 18,318 - 26,932 <BR> 6 Additional consideration realised in respect of accounts transferred earlier - - - - - <BR> *Cash consideration received pursuant to the transfer of technically written off loans amounting to Rs. 11,521 Lakhs has been recognised under Other Income during the quarter ended 31 December 2025 and year ended 31 March 2026 and have also provided the SR investments amounting to Rs. 4,618 Lakhs in full .Accordingly the net amount of Rs. 6,903 Lakhs has been included under other income for the quarter ended 31 December 2025 and year ended 31 March 2026. <BR> iii) Details of ratings of SRs outstanding as on 31 March 2026 are given below: <BR> Rs.in Lakhs <BR> Ratings Rating Agency Current Recovery Rating Gross Value of Outstanding SRs* <BR> RR4 Crisil More than 25% and upto 50% 2,547.27 <BR> RR2 Crisil More than 75% and upto 100% 182.79 <BR> RR1 Crisil More than 100% and upto 150% 768.76 <BR> * the same has been fully provided in the books <BR> "The determination of the recovery rating for the security receipts for stressed assets transferred during the quarter ended 31 December 2025 is in progress and will be completed within the prescribed regulatory timelines and is not disclosed in the above table." <BR> <BR> 10. The Bank is carrying an additional contingency provision on standard assets of Rs. 1,663 Lakhs as on 31 March 2026 (Rs.4,467 Lakhs as on 31 March 2025). <BR> 11. Other income includes processing fee, 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). <BR> 12. During the year ended 31 March 2026, the Bank has allotted 2,35,161 equity shares (89,872 during the quarter ended 31 March 2026) pursuant to the exercise of options under the approved employee stock option scheme. <BR> 13. The Bank has raised Tier II capital of Rs. 15,000 Lakhs during quarter ended 31 March 2026 and Rs. 41,500 Lakhs during year ended 31 March 2026. <BR> 14. Pursuant to the notification issued by the Ministry of Labour and Employment, the Code on Wages, 2019, the Code on Social Security, 2020, the Industrial Relations Code, 2020 and the Occupational Safety, Health and Working Conditions Code, 2020 (collectively referred to as the "New Labour Code") became effective from 21 November 2025. The Bank has reassessed its employee benefit obligations in accordance with the revised definition of wages based on available information and evolving market data. Accordingly, an incremental liability on account of past service cost in accordance with AS 15 - Employee Benefits amounting to Rs. 331 Lakhs has been charged to the Profit and Loss Account for the quarter ended 31 December 2025 and year ended 31 March 2026. The Bank continues to monitor developments relating to the implementation of the New Labour Codes and will review its estimates and assumptions on an ongoing basis. <BR> 15. The Bank does not have any subsidiary/ associate/ joint venture as on 31 March 2026. <BR> 16. The Bank absorbed 5,109 trained employees of M/s. ESAF Swasraya Multi State Agro Co-operative Society Limited (“ESMACO”) and paid compensation of 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, which is reported as an exceptional item for the year ended 31 March 2025. <BR> 17 The figures for the last quarter of each financial years are the balancing figures between the audited figures of full financial year and unaudited published year to date figures upto the end of the third quarter of the respective financial year, which were subjected to limited review. <BR> 18.Figures for the previous period/year have been reclassified/regrouped wherever necessary, to conform to the current period classification.-2284000000068690000093173000000000-819000000108960000001027480000000-526036000000250099000000-27593700000-17318900000-1960290000000000-1960290000000-19602900000000000001270000028318000000000000009024000000-191670000000-19167000003600000000-134701000000000134737000000013473700000-80459000000-80459000001975790000011712000000ESAF Small Finance Bank Ltd******K Paul Thomas******Managing Director and CEO - KMPAny other transactionDeposit accepted (excluding CASA)Nil5000068510006061000ESAF Small Finance Bank Ltd******K Paul Thomas******Managing Director and CEO - KMPAny other transactionDeposit repaid (excluding CASA)Nil130600000ESAF Small Finance Bank Ltd******K Paul Thomas******Managing Director and CEO - KMPInterest paidNil183800000ESAF Small Finance Bank Ltd******K Paul Thomas******Managing Director and CEO - KMPRemunerationNil5598300000ESAF Small Finance Bank Ltd******K Paul Thomas******Managing Director and CEO - KMPAny other transactionReimbursement of ExpensesNil372300000ESAF Small Finance Bank Ltd******K Paul Thomas******Managing Director and CEO - KMPAny other transactionDeferred Compensation PayableNil2435000000ESAF Small Finance Bank Ltd******Mereena Paul******Relative of KMPInterest paidNil18300000ESAF Small Finance Bank Ltd******Alok Thomas Paul******Relative of KMPAny other transactionDeposit accepted (excluding CASA)Nil110000028250003754000ESAF Small Finance Bank Ltd******Alok Thomas Paul******Relative of KMPAny other transactionDeposit repaid (excluding CASA)Nil18700000ESAF Small Finance Bank Ltd******Alok Thomas Paul******Relative of KMPInterest paidNil23800000ESAF Small Finance Bank Ltd******Emy Acha Paul******Relative of KMPAny other transactionDeposit repaid (excluding CASA)Nil500000927000372000ESAF Small Finance Bank Ltd******Emy Acha Paul******Relative of KMPInterest paidNil12600000ESAF Small Finance Bank Ltd******Beena George******Relative of KMPAny other transactionDeposit accepted (excluding CASA)Nil336400017110003947000ESAF Small Finance Bank Ltd******Beena George******Relative of KMPAny other transactionDeposit repaid (excluding CASA)Nil125100017110003947000ESAF Small Finance Bank Ltd******Beena George******Relative of KMPInterest paidNil19200000ESAF Small Finance Bank Ltd******Beena George******Relative of KMPLoanNil166500001675000ESAF Small Finance Bank Ltd******Beena George******Relative of KMPInterest receivedNil1400000ESAF Small Finance Bank Ltd******Miriam Ann Philip******Relative of KMPAny other transactionDeposit accepted (excluding CASA)Nil607000777000903000ESAF Small Finance Bank Ltd******Miriam Ann Philip******Relative of KMPAny other transactionDeposit repaid (excluding CASA)Nil523000777000903000ESAF Small Finance Bank Ltd******Miriam Ann Philip******Relative of KMPInterest paidNil6100000ESAF Small Finance Bank Ltd******Miriam Ann Philip******Relative of KMPRemunerationNil90500000ESAF Small Finance Bank Ltd******Miriam Ann Philip******Relative of KMPLoanNil5500000395000ESAF Small Finance Bank Ltd******Miriam Ann Philip******Relative of KMPInterest receivedNil3000000ESAF Small Finance Bank Ltd******Miriam Ann Philip******Relative of KMPAny other transactionLoan repaymentNil1850000395000ESAF Small Finance Bank Ltd******Abhishek Paul******Relative of KMPInterest paidNil100000ESAF Small Finance Bank Ltd******ESAF Financial Holdings (P) Ltd******Significant InvestorAny other transactionDeposit accepted (excluding CASA)Nil140000000201472000186435000ESAF Small Finance Bank Ltd******ESAF Financial Holdings (P) Ltd******Significant InvestorAny other transactionDeposit repaid (excluding CASA)Nil160000000201472000186435000ESAF Small Finance Bank Ltd******ESAF Financial Holdings (P) Ltd******Significant InvestorInterest paidNil1363500000ESAF Small Finance Bank Ltd******ESAF Financial Holdings (P) Ltd******Significant InvestorAny other transactionSubordinate Debt closing balanceNil020000002000000ESAF Small Finance Bank Ltd******ESAF Financial Holdings (P) Ltd******Significant InvestorAny other transactionInterest on Subdebt81600000Nil2250000000ESAF Small Finance Bank Ltd******ESAF Foundation******Related Company - Company in which Director /KMP /or their Relatives are membersAny other transactionDeposit accepted (excluding CASA)Nil304500003562200069292000ESAF Small Finance Bank Ltd******ESAF Foundation******Related Company - Company in which Director /KMP /or their Relatives are membersInterest paidNil2021800000ESAF Small Finance Bank Ltd******ESAF Foundation******Related Company - Company in which Director /KMP /or their Relatives are membersAny other transactionCorporate Social responsibilityNil3240000000ESAF Small Finance Bank Ltd******ESAF Foundation******Related Company - Company in which Director /KMP /or their Relatives are membersAny other transactionBank Guarantee ClosedNil500000000ESAF Small Finance Bank Ltd******ESAF Foundation******Related Company - Company in which Director /KMP /or their Relatives are membersAny other transactionCharity fund Collected from Employees and PaidNil2259100000ESAF Small Finance Bank Ltd******ESAF Swasraya Multi State Agro CO Operative Society LTD******Promoter GroupAny other transactionDeposit accepted (excluding CASA)Nil56000000117225000173225000ESAF Small Finance Bank Ltd******ESAF Swasraya Multi State Agro CO Operative Society LTD******Promoter GroupInterest paidNil3145100000ESAF Small Finance Bank Ltd******ESAF Swasraya Multi State Agro CO Operative Society LTD******Promoter GroupAny other transactionInterest on Perpectual DebtNil6240000000ESAF Small Finance Bank Ltd******ESAF Swasraya Multi State Agro CO Operative Society LTD******Promoter GroupAny other transactionInterest on Sobordinate DebtNil768800000ESAF Small Finance Bank Ltd******ESAF Swasraya Multi State Agro CO Operative Society LTD******Promoter GroupAny other transactionSubordinate debt repaidNil4000000004000000000ESAF Small Finance Bank Ltd******ESAF Swasraya Multi State Agro CO Operative Society LTD******Promoter GroupAny other transactionPerpectual DebtNil0480000000480000000ESAF Small Finance Bank Ltd******ESAF Swasraya Multi State Agro CO Operative Society LTD******Promoter GroupAny other transactionBC Expenses2422600000Nil142596500000ESAF Small Finance Bank Ltd******ESAF Swasraya Multi State Agro CO Operative Society LTD******Promoter GroupAny other transactionBC Expenses PayableNil13680400000ESAF Small Finance Bank Ltd******ESAF Swasraya Multi State Agro CO Operative Society LTD******Promoter GroupAny other transactionInterest Payable on PDINil17100000ESAF Small Finance Bank Ltd******ESAF Swasraya Multi State Agro CO Operative Society LTD******Promoter GroupAny other transactionCorporate Facility Management60000000Nil5016000000ESAF Small Finance Bank Ltd******ESAF Swasraya Multi State Agro CO Operative Society LTD******Promoter GroupLoanNil25000000025026000ESAF Small Finance Bank Ltd******ESAF Swasraya Multi State Agro CO Operative Society LTD******Promoter GroupInterest receivedNil2600000ESAF Small Finance Bank Ltd******Lahanti Homes and Infrastructure Private Limited******Related Company - Company in which Director /KMP /or their Relatives are membersInterest paidNil15200019210002058000ESAF Small Finance Bank Ltd******Lahanti Homes and Infrastructure Private Limited******Related Company - Company in which Director /KMP /or their Relatives are membersAny other transactionRent35000000Nil3023700000ESAF Small Finance Bank Ltd******Lahanti Homes and Infrastructure Private Limited******Related Company - Company in which Director /KMP /or their Relatives are membersAny other transactionInterior works of Branches30000000Nil98600000ESAF Small Finance Bank Ltd******Prachodan Development Services******Related Company - Company in which Director /KMP /or their Relatives are membersInterest paidNil11400000ESAF Small Finance Bank Ltd******Prachodan Development Services******Related Company - Company in which Director /KMP /or their 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(excluding CASA)Nil200000022040002054000ESAF Small Finance Bank Ltd******Benno Joseph******Individual forming part of Promoter GroupAny other transactionDeposit repaid (excluding CASA)Nil233200022040002054000ESAF Small Finance Bank Ltd******Benno Joseph******Individual forming part of Promoter GroupInterest paidNil18300000ESAF Small Finance Bank Ltd******Bosco Joseph******Individual forming part of Promoter GroupInterest paidNil2400000ESAF Small Finance Bank Ltd******Bosco Joseph******Individual forming part of Promoter GroupAny other transactionremunerationNil495300000ESAF Small Finance Bank Ltd******George K John******Executive DirectorAny other transactionDeposit accepted (excluding CASA)Nil9620009870001815000ESAF Small Finance Bank Ltd******George K John******Executive DirectorAny other transactionDeposit repaid (excluding CASA)Nil2230009870001815000ESAF Small Finance Bank Ltd******George K John******Executive DirectorInterest paidNil11300000ESAF Small Finance Bank Ltd******George 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accepted (excluding CASA)Nil3500001249200010256000ESAF Small Finance Bank Ltd******Hari Velloor******Executive Vice President (Credit)Any other transactionDeposit repaid (excluding CASA)Nil26130001249200010256000ESAF Small Finance Bank Ltd******Hari Velloor******Executive Vice President (Credit)Interest paidNil101300000ESAF Small Finance Bank Ltd******Hari Velloor******Executive Vice President (Credit)RemunerationNil645500000ESAF Small Finance Bank Ltd******Hari Velloor******Executive Vice President (Credit)LoanNil230000023000000ESAF Small Finance Bank Ltd******Hari Velloor******Executive Vice President (Credit)Any other transactionLoan RepaidNil231800000ESAF Small Finance Bank Ltd******Hari Velloor******Executive Vice President (Credit)Interest receivedNil1800000ESAF Small Finance Bank Ltd******Hemant Kumar Tamta******Executive V.P (Assets)Any other transactionDeposit accepted (excluding CASA)Nil160000127100092000ESAF Small Finance Bank Ltd******Hemant Kumar Tamta******Executive V.P (Assets)Any other transactionDeposit repaid (excluding CASA)Nil1361000127100092000ESAF Small Finance Bank Ltd******Hemant Kumar Tamta******Executive V.P (Assets)Interest paidNil3300000ESAF Small Finance Bank Ltd******Hemant Kumar Tamta******Executive V.P (Assets)RemunerationNil314900000ESAF Small Finance Bank Ltd******John Samuel******Non-Executive Nominee DirectorAny other transactionDeposit accepted (excluding CASA)Nil2290002320000ESAF Small Finance Bank Ltd******John Samuel******Non-Executive Nominee DirectorInterest paidNil400000ESAF Small Finance Bank Ltd******John Samuel******Non-Executive Nominee DirectorAny other transactionSitting Fee3000000Nil100000000ESAF Small Finance Bank Ltd******K C Ranjani******Non-Executive Independent DirectorInterest paid3000000Nil100000ESAF Small Finance Bank Ltd******K C Ranjani******Non-Executive Independent DirectorAny other transactionSitting FeeNil212000000ESAF Small Finance Bank Ltd******K Thomas Jacob******Non-Executive Independent DirectorAny other transactionDeposit accepted (excluding CASA)Nil10000044830002274000ESAF Small Finance Bank Ltd******K Thomas Jacob******Non-Executive Independent DirectorAny other transactionDeposit repaid (excluding CASA)Nil247900000ESAF Small Finance Bank Ltd******K Thomas Jacob******Non-Executive Independent DirectorInterest paidNil22200000ESAF Small Finance Bank Ltd******K Thomas Jacob******Non-Executive Independent DirectorAny other transactionSitting Fee3000000Nil192000000ESAF Small Finance Bank Ltd******Leo Joseph******Individual forming part of Promoter GroupInterest paidNil22500025000002500000ESAF Small Finance Bank Ltd******M G Ajayan******Non-Executive Nominee DirectorAny other transactionDeposit accepted (excluding CASA)Nil12500045600025000ESAF Small Finance Bank Ltd******M G Ajayan******Non-Executive Nominee DirectorAny other transactionDeposit repaid (excluding CASA)Nil52200000ESAF Small Finance Bank Ltd******M G Ajayan******Non-Executive Nominee DirectorInterest 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GroupInterest paidNil000ESAF Small Finance Bank Ltd******Vinod Vijayalakshmi Vasudevan******Non-Executive Independent DirectorInterest paidNil17100015000001500000ESAF Small Finance Bank Ltd******Vinod Vijayalakshmi Vasudevan******Non-Executive Independent DirectorAny other transactionSitting Fee6000000Nil125000000ESAF Small Finance Bank Ltd******Wilson Cyriac******Chief Risk OfficerAny other transactionDeposit accepted (excluding CASA)Nil564000574000792000ESAF Small Finance Bank Ltd******Wilson Cyriac******Chief Risk OfficerAny other transactionDeposit repaid (excluding CASA)Nil374000574000792000ESAF Small Finance Bank Ltd******Wilson Cyriac******Chief Risk OfficerInterest paidNil5900000ESAF Small Finance Bank Ltd******Wilson Cyriac******Chief Risk OfficerRemunerationNil127900000ESAF Small Finance Bank Ltd******Biju Varkkey******Non-Executive Independent Director (Additional)Any other transactionSitting Fee3000000Nil137000000ESAF Small Finance Bank Ltd******Ravi Venkataraman******Non-Executive Independent Director (Additional)Any other transactionSitting Fee3000000Nil105000000ESAF Small Finance Bank Ltd******V A joseph******Non-Executive Independent Director (Additional)Any other transactionSitting Fee3000000Nil189000000ESAF Small Finance Bank Ltd******V A joseph******Non-Executive Independent Director (Additional)Interest paidNil1600000ESAF Small Finance Bank Ltd******Karthikeyan Manickam******Non-Executive Independent Director (Additional)Any other transactionSitting Fee3000000Nil82000000ESAF Small Finance Bank Ltd******Karthikeyan Manickam******Non-Executive Independent Director (Additional)Any other transactionHonorariumNil55900000ESAF Small Finance Bank Ltd******Ajay Sharma******Non-Executive Independent Director (Additional)Any other transactionSitting Fee3000000Nil67000000ESAF Small Finance Bank Ltd******George Ittan Maramkandathil******Non-Executive Independent Director (Additional)Any other transactionSitting Fee3000000Nil22000000ESAF Small Finance Bank Ltd******George Ittan Maramkandathil******Non-Executive Independent Director (Additional)Interest paidNil9500000ESAF Small Finance Bank Ltd******Jimmy Mathew******Relative of KMPAny other transactionDeposit accepted (excluding CASA)Nil821000546000738000ESAF Small Finance Bank Ltd******Jimmy Mathew******Relative of KMPAny other transactionDeposit repaid (excluding CASA)Nil641000546000738000ESAF Small Finance Bank Ltd******Jimmy Mathew******Relative of KMPInterest paidNil1600000ESAF Small Finance Bank Ltd******Jimmy Mathew******Relative of KMPRemunerationNil126100000ESAF Small Finance Bank Ltd******Abraham K John******Relative of EDInterest paidNil21000214000234000ESAF Small Finance Bank Ltd******Mary Abraham******Relative of EDAny other transactionDeposit repaid (excluding CASA)Nil100000021400001514000ESAF Small Finance Bank Ltd******Mary Abraham******Relative of EDInterest paidNil18000000ESAF Small Finance Bank Ltd******Samu Thomas John******Relative of KMPAny other transactionDeposit accepted (excluding CASA)Nil150000170000213000ESAF Small Finance Bank Ltd******Samu Thomas John******Relative of KMPAny other transactionDeposit repaid (excluding CASA)Nil10000000ESAF Small Finance Bank Ltd******Samu Thomas John******Relative of KMPInterest paidNil4900000ESAF Small Finance Bank Ltd******Johnathan Abraham George******Relative of EDAny other transactionDeposit repaid (excluding CASA)Nil3300000ESAF Small Finance Bank Ltd******Johnathan Abraham George******Relative of EDInterest paidNil100000ESAF Small Finance Bank Ltd******Swathi Krishna V******Relative of Company SecretaryAny other transactionDeposit accepted (excluding CASA)Nil5000000509000ESAF Small Finance Bank Ltd******Swathi Krishna V******Relative of Company SecretaryInterest paidNil1100000ESAF Small Finance Bank Ltd******ESAF STAFF WELFARE TRUST******Related Company - Company in which Director /KMP /or their Relatives are membersAny other transactionDeposit accepted (excluding CASA)Nil165500001500000031550000ESAF Small Finance Bank Ltd******ESAF STAFF WELFARE TRUST******Related Company - Company in which Director /KMP /or their Relatives are membersInterest paidNil1326000002961568000AuditedtrueKirtane & Pandit LLPtrue2028-12-31M/S Sundaram & Srinivasantrue2027-09-30