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AUBANK

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AU Small Finance Bank Limited

Equity

2026-04-01

2027-03-31

2026-10-24

2026-10-12

INR

Lakhs

Quarterly

Second quarter

Multi segment

2026-10-24

13:30:00

2026-10-24

14:30:00

true

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Declaration of unmodified opinion

true

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true

2026-01-20

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false

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1. Statement of Cash Flow is given below: (Rs. in Lacs) Particulars Half Half Year year ended year ended ended 30.09.2026 30.09.2025 31.03.2026 Unaudited Unaudited Audited Cash Flow from / (used in) Operating Activities Profit after tax 1,65,364.28 1,14,172.85 2,64,125.43 Add: Provision for tax 56,464.75 36,606.71 83,279.13 Profit Before Taxes 2,21,829.03 1,50,779.56 3,47,404.56 Adjustments for :- Expense on Employee Stock Options 10,376.95 6,411.27 14,939.62 Depreciation on Bank’s Property 14,720.44 12,827.31 27,150.72 Amortization of Premium/ (Discount) on Investments 6,972.55 6,673.80 13,776.27 Provision for Non Performing Assets, Standard Assets and Other Provisions 91,465.02 1,13,644.79 1,93,934.55 (Profit) / Loss on revaluation of Investments (1,313.82) 72.42 397.38 (Profit) / Loss on sale of Fixed Assets 220.27 204.82 635.38 3,44,270.44 2,90,613.97 5,98,238.48 Adjustments for: Decrease / (Increase) in Investments (other than HTM Investments) 3,38,279.32 27,921.66 (2,88,959.20) Decrease / (Increase) in Advances (15,09,887.00) (9,73,664.09) (29,01,042.83) Decrease / (Increase) in Other Assets (55,145.31) (14,921.81) (14,379.59) Increase / (Decrease) in Deposits 17,79,888,68 8,24,068.22 28,39,261.97 Increase / (Decrease) in Other Liabilities and Provisions (15,357.96) (44,489.66) 47,168.43 8,82,048.17 1,09,528.28 2,80,287.26 Direct Taxes Paid (49,322.48) (43,861.71) (97,400.66) Net Cash Flow from / (used in) Operating Activities (A) 8,32,725.69 65,666.57 1,82,886.60 Cash Flow from / (used in) Investing Activities Purchase of Fixed Assets (26,008.17) (54,291.09) (26,436.14) Proceeds from Sale of Fixed Assets 372.04 279.12 732.87 Increase) / Decrease Investments in (6,19,151.30) (92,584.51) (4,28,837.18) HTM securities (Net) Net cash flow from / (used in) Investing Activities (B) (6,44,787.43) (1,46,596.48) (5,09,014.96) Cash Flow from / (used in) Financing Activities Proceeds from /(Repayment of) borrowings (Net) 36,709.86 (1,34,086.04) 2,21,164.23 Money received on exercise of Stock Options / Issue of Shares (refer note 7) 16,967.75 6,314.01 18,120.85 Dividend paid (7,495.89) (7,451.93) (7,451.93) Net cash flow from / (used in) Financing Activities (C) 46,181.72 (1,35,223.96) 2,31,833.15 Net (Decrease) / Increase in Cash and 2,34,119.88 (2,16,153.87) (94,295.21) Cash Equivalents (A + B + C) Cash and Cash Equivalents at the beginning of the year 8,52,340.97 9,46,636.18 9,46,636.18 Cash and Cash Equivalents taken over on Amalgamation - - - Cash and Cash Equivalents at the end of the period/year 10,86,460.95 7,30,482.31 8,52,340.97 2. The above financial results have been reviewed by the Audit Committee and subsequently approved by the Board of Directors of AU Small Finance Bank Limited (the "Bank") at their respective meetings held on October 24, 2026. These financial results have been subjected to a limited review by the joint statutory auditors - MSKA&Associates LLP (formerly known as M S K A & Associates), Chartered Accountants and Mukund M. Chitale & Co., Chartered Accountants of the Bank, on which they have issued unmodified conclusion. 3.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 (the “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 (the "SEBI Regulations"), as amended including relevant circulars issued by the SEBI from time to time. 4. 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). Pursuant to the Bank’s request, RBI, vide its letter dated March 6, 2026, has replaced the aforesaid stipulation. This requirement for NOFHC will now be applicable on the transitioned Universal Bank, if the Bank or its promoter (including promoter group) proposes to establish any group entity in the future. Grant of the final license shall remain subject to RBI’s assessment of the Bank’s compliance with applicable regulatory guidelines and instructions. Further the Bank has submitted its application for the final Universal Banking license during March 2026, in line with RBI’s letter dated August 7, 2025. 5. 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, 2026. Any circular / direction issued by RBI is implemented prospectively when it becomes applicable, unless specifically required under that circular / direction. 6. During the quarter and half year ended September 30, 2026, the Bank has allotted 23,96,637 and 31,01,474 equity shares respectively pursuant to the exercise of options under the approved employee stock option schemes. 7. 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. 8. Details of loans transferred / acquired during the half year ended September 30, 2026 'Reserve Bank of India (Small Finance Banks- Financial Statements:Presentation and Disclosures) Directions, 2025' dated September 24, 2021 are given below: (i) During the half year ended September 30, 2026, the bank has not acquired "loans not in default" through assignment/ Novation of loans. (ii) During the half year ended September 30, 2026, the bank has not acquired / transferred any stressed loans (Non-performing asset and Special Mention Account). (iii) Details of the recovery ratings assigned to Security Receipts outstanding as at September 30, 2026: (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% 39.43 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 Directions issued by the RBI to Small Finance Banks on Concentration Risk Management 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 September 30, 2026 is given below: (Rs. in Lakh) S. No. Item Description Number of accounts Total Outstanding* 1 Projects under implementation accounts at the 690 5,84,237.51 beginning of the quarter. 2 Projects under implementation accounts sanctioned 193 85,129.85 during the quarter. 3 Projects under implementation accounts where DCCO 124 41,447.43 has been achieved during the quarter. 4 Projects under implementation accounts at the end of 759 6,27,919.93 the quarter. (1+2-3) 5 Out of ‘4’ – accounts in respect of which resolution 93 43,159.61 process involving extension in original / extended DCCO, as the case may be, has been invoked. 5.1 Out of ‘5’ – accounts in respect of which Resolution plan 93 43,159.61 has been implemented. 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 September 30, 2026 11. Details of resolution plan implemented under the Resolution Framework for COVID-19-related Stress as at September 30, 2026 as per 'Reserve Bank of India (Small Finance Banks - Financial Statements : Presentation and Disclosures) Directions, 2025' dated November 28, 2025, are given below. Type of Borrower Exposure to Of (A), aggregate Of (A) amount Of (A) amount Exposure to accounts debt that slipped written off paid by the accounts classified classified as into NPA during during the half- borrowers during as Standard Standard the half-year year ended the half-year consequent to consequent to ended September September ended September implementation of implementation 30, 2026^ 30, 2026# 30, 2026* resolution plan – of resolution Position as at the plan – Position end of this half- as at the end year ended of the previous September 30, half-year i.e 2026 March 31, 2026 (A) Personal Loans 891.35 28.24 0.96 100.87 762.24 Corporate persons - - - - - Of which MSMEs - - - - - Others 7,224.23 166.11 11.83 948.37 6,109.75 Total 8,115.58 194.35 12.79 1,049.24 6,871.99 ^includes accounts which were classified as NPA earlier and subsequently upgraded to Standard during the half year ended September 30, 2026. *Amount paid by the borrower during the half year is net of additions in the borrower amount including additions due to interest capitalisation and includes cases which have been upgraded from Restructuring as on September 30, 2026. #Represents debt that slipped into NPA and was subsequently written off during the half year ended September 30, 2026. 12. The Capital Adequacy Ratio ("CAR") is being computed in accordance with prevailing RBI guidelines as amended from time to time. Intangible Assets are deducted for the CAR & Net Worth computation from September 30, 2026. 13. 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.au.bank.in/reports/regulatory-disclosures”. These disclosures have not been subjected to audit or review by the Joint Statutory Auditors. 14. The Bank does not have any subsidiary/associate/joint venture company(ies), hence consolidation is not applicable. 15. The figures for the quarter ended September 30, 2026 and September 30, 2025 are the balancing figures between year to date and quarter ended June 30, 2026 and June 30, 2025 respectively. 16. Figures of previous periods/year have been regrouped/reclassified wherever necessary to conform to current period's classification. 17. Particulars Quarter ended half year ended 30.09.2026 30.09.2026 Tier I ratio 16.81% 16.81% Tier II ratio 1.73% 1.73% Captail Adequacy Ratio 18.54% 18.54% % of gross NPAs 1.99% 1.99% % of net NPAs 0.81% 0.81% Return on assets (average)* 0.41% 0.83% Net worth (in lacs) 21,12,236.23 21,12,236.23 Outstanding redeemable preference shares - - Capital redemption reserve - - Debt-equity ratio 0.31 0.31 Total debts to total assets 6.72% 6.72% * Figures for the quarters / half year ended are not annualized.

2026-04-01

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Treasury

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*Digital Banking Segment reported as a sub-segment of Retail Banking Segment is related to Digital Banking Units (DBUs) of the bank. As at September 30, 2026, 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.

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AU Small Finance Bank Limited

******

AU Foundation

******

Related Enterprise of Promoters/Executive Directors and their relatives

Any other transaction

CSR Expenditure

600000000

CSR Contribution as approved by CSR Committee and Board

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Notes for all transactions disclosed: 1. The disclosure on Related Party Transactions is pursuant to regulation 23(9) of SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 ("Listing Regulations") and transactions which are exempted from RPT definition or disclosure pursuant to Listing Regulations and Circular(s) issued thereunder are not included in the above disclosure. 2. Value of the Related Party Transaction as approved by the Audit Committee represents omnibus limit approved by the Audit Committee, wherever applicable. 3.Acceptance of fixed deposits by the Bank are at the terms uniformly applicable/offered to all shareholders/public. 4. Amount "0.00" represents less than Rs. 500.

AU Small Finance Bank Limited

******

Kalinga Agencies

******

Related Enterprise of Promoters/Executive Directors and their relatives

Interest received

100000000

Subject to applicable restrictions and approvals required as per the Companies Act, 2013, RBI Guidelines & other applicable regulations

6000

AU Small Finance Bank Limited

******

Mys Holdings Private Limited

******

Promoter Group Entity

Interest received

50000000

Subject to applicable restrictions and approvals required as per the Companies Act, 2013, RBI Guidelines & other applicable regulations

4185000

AU Small Finance Bank Limited

******

Sanjay Agarwal

******

MD and CEO

Remuneration

85000000

As approved by the NRC, Board & RBI, as per the Bank's Compensation policy and RBI guidelines in this regard.

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AU Small Finance Bank Limited

******

Kalinga Agencies

******

Related Enterprise of Promoters/Executive Directors and their relatives

Any other transaction

Income from Banking services rendered

10000000

Subject to applicable restrictions and approvals required as per the Companies Act, 2013, RBI Guidelines & other applicable regulations

AU Small Finance Bank Limited

******

AU Foundation

******

Enterprises in which KMP/Relative of KMP is interested

Any other transaction

Income from Banking services rendered

10000000

Subject to applicable restrictions and approvals required as per the Companies Act, 2013, RBI Guidelines & other applicable regulations

AU Small Finance Bank Limited

******

Sahamati Foundation

******

Enterprises in which Independent Director/relative of independent director is interested

Any other transaction

Expenses for receiving services

100000000

Subject to applicable restrictions and approvals required as per the Companies Act, 2013, RBI Guidelines & other applicable regulations

148000

AU Small Finance Bank Limited

******

Vivek Tripathi

******

Executive Director

Any other transaction

ESOP Exercise

40000000

As approved by Nomination and Remuneration Committee

14175000

AU Small Finance Bank Limited

******

Manmohan Parnami

******

KMP

Any other transaction

ESOP Exercise

20000000

As approved by Nomination and Remuneration Committee

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Unaudited

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Mukund M Chitale & Co.

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