Interim report
Page 1
investorrelations@aubank.in Ref. No.: AUSFB/SEC/2026-27/275 Date: October 24, 2026 To, National Stock Exchange of India Ltd. Exchange Plaza, C-1, Block G, Bandra Kurla Complex, Bandra (East), Mumbai 400051, Maharashtra. NSE Symbol: AUBANK BSE Limited Phiroze Jeejeebhoy Towers, Dalal Street, Mumbai 400001, Maharashtra. Scrip Code: 540611, 974093, 974094, 974095, 974914, 974963, 975017, 975038 & 976580 Dear Sir/Madam, Sub: Outcome of Board Meeting of AU Small Finance Bank Limited (“the Bank”) Ref: Regulation 30 and 51 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 (“Listing Regulations”) In continuation to our letter dated October 12, 2026, intimating about Board meeting to be held on October 24, 2026, it is hereby informed that the Board of Directors at its Meeting held today , has inter alia, considered and approved the unaudited financial results of the Bank for quarter and half year ended on September 30, 2026. A copy of the said results along with limited review report issued by Joint Statutory Auditors of the Bank is enclosed. The above disclosure may also be accessed on the website of the Bank at the following link: https://www.au.bank.in/investors/quarterly-reports. The Board meeting commenced at 1:30 P.M. and above stated agenda concluded at 2:30 P.M. The meeting continued thereafter for remaining agenda items. This is for your information and records. Thanking You, Yours faithfully, For AU SMALL FINANCE BANK LIMITED Manmohan Parnami Company Secretary and Compliance Officer Membership No.: F9999 Encl: As above
Page 2
AU Small Finance Bank Limited (ClN: 136911RJ1996PtCO1138r) Registered Office:- 19-A, Dhuleshwar Garden, Aimer Road, Jaipur 302001, Ralasthan (lNDlA) Tel :0141-4110060, website : www.au.bank.in, Email : investorrelations@aubank'in Statement of Unaudited Financial Results for the Quarter and half year ended September 30, 2026 ln s. No. Particulars Quarter ended 30.09.2025 Quaner ended 30.05.2026 quarter ended 30.09.2025 Half year ended 10.0s.2025 Half year ended 30.09.202s Year ended 31.03.2025 Unaudited (Refer Note 15) Unaudited Unaudited (Refer Note 16) Unaudited unaudited Audited 1 2 3 4 5 6 7 8 9 r0 11 t2 13 L4 15 16 L7 lnterest Earned (a)+(b)+(c)+(d) a) lnterest / discount on advances / bills b) lncome on lnvestments c) lnterest on balances with Reserve Bank of lndia and other inter bank funds d) Others Other income (refer note 8) Total lncome (1)+(2) lnterest Expended Operating Expenses (i)+(ii) i) Employees cost ii) Other operating expenses Total Expendlture (4)+(5) (excluding Provlsions & Contintencles) Operating Profit before Provisions and Contlngencies (3)-(5) Provisions (other than tax) and Contingencies Exceptional ltems Profit from Ordinary Activities before tax (7)-(8)-(9) Tax Expense Net Profit from Ordinary Activitles after tax (10)-(11) Extraordinary items (net of tax expense) Net Profit for the period (12)-(131 I paid up equity share capital (Face Value of { 10/- each) l*ar"rra, excluding revaluation reserves lanaUtical Ratlos and other disclosures: l(i) Percentage of shares held by Government of lndia l(ii) Capitat Adequacy Ratio (refer note 13) l1iii1 farninB,s per share (before and after extraordinary items, net I of tax expenses) ( Face Value of { 10/- each) * I Basic EPs (<) I Diluted EPs ({) l(ir) rupl natios | (a) Gross ruPns I (b) Net NPAs I (.) ol" of Gros NPAs to Gross Advances I (o) z oi *., NPAs to Net Advances l(r) nu,rrn on assets (average)* l(vi) r,let worth (refer note 10 a.) | (vil) outstandine redeemable preference shares l(viii) Capital redemption reserve / oebenture redemption reserve l(ix) oeot-equity ratio (refer note 10 a,) l(x) rotal debts to total assets (refer note 10 a.) 5,51,180.91 I 4,74,655.481 80,882.ss I 3,563.?3 | 1,979.15 I 77,018.05 | 5,38,198.97 I 2,7g,L7338 | 2,07,655.57 | 1,09,387.87 | 98,267.70 | 4,86,828.95 I I 1,5r,370.02 I 3s,939.51 1,15,430.41 29,667.42 81758,99 85,768.99 75,136.85 NiI t8.54% 11.44 11.30 2,98,830.78 1,20,534.60 L.99% 0.8t% 0.47% 2t,r2,236.-23 o.gr 6.720/o 5,30,274,23 4,5L,047.97 75,060.44 2,3s2.93 1,812.89 68,92 1.56 5,99,195.79 2,60,724.46 t,94,923.90 t,06,392.20 88,531.70 4,55,648.36 1,43,547.41 37,t48.-8! 1,06,398.52 25,803.33 79,595._29 79,595.29 74,897.20 Nil 18.,93% 10.53 10.51 2,94,At8.95 1,0s,952.05 2.L0% 0,76% 0.42'l 20,52,031.68 0.40 6 9-101 4,51,128.30 3,78,523.00 64,439.49 2,953.35 5,7L2.45 7r,758.2s 5,22,385.55 2,36,686.74 L,64,727.77 91,87r.44 72,8s6.33 4,01,414.51 1,20,972,04 48,082.92 72,889.t2 15,802.09 s5,087.03 56,087.03 74,6L1.72 18. Nil 78. 7.52 7.48 2,83,533.92 t,0L,566.44 2.41% 0.88'/, 0,3501 t7,93,647 ,_20 0.26 6.2301 18. 54./, 22.07 21.81 2,e-e,830.78 1,20,534.60 t.99o/o 08r% 0.83% 21,12,216._23 0.31 6.72o/c 10,91,455.14 9,2s,703.45 1,55,942.99 T,015.66 3,792.04 L,45,939,52 L2,17,394.75 s,39,897.84 4,02,579.47 2,75,780.07 L,86,799.40 9,42,477,!L 2,94,9L7.45 73,088._42 2,2L,829.03 56,464.75 1,65,354,28 1,65,364.28 75,135.85 Nil 15.32 15.24 2,83,533.92 1,01,566,44 2.4L% 0.88% o,72% r7 ,93,547.-20 0.26 6.23% 8,88,972.50 I 7,45,774.851 1,28,935.58 I 4,657.03 I 10,255.14 I 1,52,318.86 I LO,4t,2gL.46 | 4,70,063.93 I 3,19,034.39 I 7,78,424.O81 1,40,610.31 I 7,89,09832 | 2,S2,tgl.L4l 1,01,413 58 | 1,50,779.55 I 35,605.71 | L,14,L72._85 | 1,14,172.851 74,6tL.L2 | Nil 78%18. Nil L8.680/0 35.40 35.01 2,75,564.05 98,989.87 2,03% 0.740/o L.57Yo 19,52,694.85 0.31 7.23% 18,53,533.90 15,71,110.93 2,64,720.74 9,2ss.33 18,546.90 2,97,793.85 21,6L,427.76 9,52,36s.62 7,00,186.15 3,84,815.19 3,15,369.96 L6,52,55t,77 s,0&87s.99 L,61,47t.43 3,47,4M,56 8?,779.L3 2,64,125.-41 2,64,L25,43 74,875.7r L9,22,525,49 * Figures for the quarters / holf yeor ended are not onnuolized rf--ftq/ L Pb W4e AU e"wffi4 .ry"} *,ee FlilAfiCfitffi fiArfl(
Page 3
AU Small Finance Bank Limited (ClN : t36911RJ 1996P1C011381) Registered Office:- 19-A, Dhuleshwar Garden, Ajmer Road, Jaipur 302001, Raiasthan (lNDlA) Tel :0141-4u0060, website : ww'au.bank.in, Email : investorrelations@aubank.in Segment informatlon in accordance with the RBI guidellnes and Accounting Standard on Segment Reporting (AS-17) of the operating segment of the Bank is as under : tn s. No. Partlculars Quarter ended 30.09.2026 Quarter ended 30.06.2025 Quarter ended 30,09.2025 Half year ended 30.09.2026 Half year ended 30.09.2025 Year ended 31.03.2026 Unaudited (Refer Note 16) Unaudited Unaudited (Refer Note 16) Unaudited Unaudited Audlted 1 a) b) c) d) e) Segment revenue Treasury Retail banking (i) Digital Banking* (ii) Other Retail Banking wholesale banking Other banking operations Unallocated Less: lnter-seSment revenue lncome from operations 90,375.08 4,59,118.63 0.16 4,69,LL8.47 68,L62,70 10,542.56 6,38,198.97 80,105.64 4,45,030.55 0.25 4,45,030.?9 54,7L0,48 9,349.12 5,99,195.79 77,243.53 3,81,840.15 0.03 3,81,840.13 s0,302.2s 13,000.51 5,22,385.55 7,70,480.72 9,t4,L49.t8 o.42 9,L4,L48.76 1,32,873.18 19,89 1.58 t2,37,394,76 L,75,267,58 7,47,029.37 0.06 7,47,029.3L 98,252.74 20,74t,-77 L0,4L,29L,45 3,20,823.2s t5,77,973.35 0.15 15,77,973.20 2,tL,L66.02 5 1,465.14 2t,6L,427.76 2 a) b) c) d) e) Setment results Treasury Retail banking (i) Digital Banking* (ii) Other Retail Banking Wholesale banking Other bankinS operations Unallocated Total Profit before Tax L2,369.73 7L,949.L5 (8.18) 71,957.33 21,786.99 9,324.54 1.15.430.41 10,866.30 66,425.02 (8.22r. 66,433.24 20,824.34 8,282.96 1.O5.398.62 7,074.99 42,497.04 (11.98) 42,509,02 11,199.65 !2,L77.44 72,889.L2 23,236.03 1,38,374.r7 (15.40) 1,38,390.57 42,6L7.33 t7,607.50 2.2,-.A29.O3 35,891.57 59,517.58 (15.04) 69,533.72 26,274.78 19,095.43 L.50,779,56 47,93L.8L 1,93,038.32 (35.7s) 1,93,075.07 s8,943.91 47,490.52 t,47,404.56 3 a) b) c) d) e) Segment assets Treasury Retail banking (i) Di8ital Banking* (ii) Other Retail Banking Wholesale banking Other banking operations Unallocated T6t.l asrets 55,22,190.43 1,25,33,038.43 6.68 t,26,33,031.75 25,46,588.27 3,877.L7 4,74,679.4L 2,11,80,373.71 49,77,843.27 I,L9,36,769.72 7.58 7,79,36,762.14 23,35,458.01 3,531.90 4,64,904.9L 1.97.12,517,8t 4L,7r,]73.2? L,0t,22,197.20 13.14 t,01,22,t78.06 L7,7t,744.27 4,263.8t 4,A4,820.37 t,65,54,L92.82 5s,22,790.43 1,25,33,038.43 6.68 1,26,33,03 1.7s 2s,46,588.27 3,877.77 4,7 4,679,41 ? 11 RO 17!1.71 4L,77,L73.23 t,0L,22,t9r.20 13.14 1,07,22,178.06 17,71,744.27 4,263.4t 4,84,820.31 1,55,54,192.82 50,44,0t6.26 L,L4,26,074.98 8.48 1,14,26,066.50 22,25,303.9s 8,279.32 4,76,072,30 1.91.79.746.81 4 a) b) c) d) e) f) Segment liabilities Treasury Retail banking (i) Digital Banking* (ii) Other Retail Banking Wholesale banking Other banking operations unallocated liabilities Capital and Other Reserves Total Capltal and Liabilities 10,17,808.01 80,37,155.13 72.53 80,37,092.60 99,25,476.58 896.46 17,058.08 2 1,80,959.4s 2,lL,80,371,7L 70,O0,464.O4 75,00,426.26 80.52 7s,00,345.54 91,00,969.4s L,L48,77 20,979,20 20,88,530.1s L,97,L2,5L7.aL 8,37,L99.94 67,20,499,25 14.51 67,20,484.74 7t,4L,679.82 604.58 22,586.48 18,31,622.65 1,55,54,192.82 10,17,808.01 80,37,165.13 72.53 80,37,092.50 99,26,476.58 896.46 17,058.08 21,80,959.4s 2,L,,80,373.7L a,37,799.94 67,20,499.25 14.51 67,20,484.74 7L,4r,679.82 504.68 22,586.48 18,31,522.65 1,55,54,192.82 LO,04,629.19 73,48,459.43 14.51 7?,48,444.92 a8,20,454.79 722.64 8,128.55 79,97,3s2.ZO t,9L,79,746.8L *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 anjlervices, the differing risks and returns, the business operations of the Bank are in lndia and for the purpose of segment reporting as per Accounting Standard-17 (Segment reporting) the bank is considered to operate only ln domestic segment. h
Page 4
AU Small Finance Bank Limited {ClN: 136911RJ1996P1C011381} Reglstered Office:- 19-A, Dhuleshwar Garden, AJmer Road, Jaipur 302001, Ralatthan (lNDlA) Tel :01414110050, Website : www.au.bank.in, Email : investorrelations@aubank.in Notes: 1 Statement of Assets and Liabilities is given below: 2 Statement of Cash Flow is given below: tn Pa rticu la rs As at 10.oc.2026 As at 10.09.2025 As at 1r nt ?nrt Unaudited LJnaudited Audited CAPITAT & TIABITITIES Capital Employees stock options outstanding Reserves & Surplus Deposits BorrowinSs Other Liabilities and Provisions 75,135.86 3 1,8s3.71 20,73,968.88 1,70,45,005.03 14,23,864,32 5.29.544.9r 74,5L7.t2 17,09 1.59 17,39,919.94 1,32,50,922,60 10,31,904.20 4,39,743.37 74,826.7L 24,075.82 !8,98,449.67 1,52,55,1 15.35 \3,87,754.47 5,29,r23.79 fotal 2,1L,8O,373.7t t,65,54,L92.82 t,9L,79,746,8L ASSETS Sash and Balances with RBI Balances wlth banks and Money at Call and Short Notice nvestments Advances Fixed Assets Sther Assets 6,97,O76,09 3,89,384.86 47,52,972.53 1,48,50,780.10 1,54,333.62 3.3s,826.51 5,55,050.40 r,75,42.7.9L 38,38,2t7.28 L,r5,70,498.25 1,32,226,36 2,82,768.62 6,97,326.02 1,55,014.95 44,79,365,r3 L,34,27,563.10 1,43,638.20 ?,76,839.4L fotal 2,tL,80,t73,71 t,65,54,L92.82 L,97,79,746.81 Expense on Employee Stock Options Depreciation on Bank's Property tization of Premium/ (Discount) on lnvestments for Non Performing Assets, Standard Assets and Other Provisions ofit) / Loss on revaluation of lnvestments ) / Loss on sale of Fixed Assets / (lncrease) in lnvestments (other than HTM lnvestments) / (lncrease) in Advances / (lncrease) in Other Assets / (Decrease) in Deposits / (Decrease) in Other Liabilities and Provisions L,65,364.28 55,464.75 2,21,829.03 10,375.95 14,720.44 6,972.55 91,455.02 - 220.27 t,44,270.44 3,38,279.32 (1s,09,887.00) (s5,145.31) L7,79,888.68 (1s,3s7.96) 8,42,O44,fl L,L4,L72.85 35,606.7r L,50,779.56 6,417.27 t2,az7.3L 6,673.80 1,L3,644.79 72,42 204,a2 2,90,6L3.97 27,921,65 (9,73,564.09) (14,921.8r) 8,24,068.22 (44,489.66) 1,09,528.28 (43,861.71) 2,64,125.4t 83,279.13 3A7,4U.s6 t4,939.62 27,!50.72 L3,776.27 1,93,934.5s 397.38 535.38 5,98,238.48 28,39,261.97 47,168.43 2,80,257.25 * ruH
Page 5
AU Small Finance Bank Limited (ClN : 1.36911RJ1996P1c0r1381) Rldstered Officel 19-A, Dhuleshwat Garden, Ajmer Ro.d, J.ipur 302001, Ral.sth.n (lNDlAl Tcl ;0141{110060, webslte: w.eu.bank.in, Emeil : lnvedorelttlonsoaubrnk.in 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 meetinSs held on October 24, 2026. These financial results have been subjtrted to a limited review bV the joint statutory auditors - MSKA&AssociatesLLP(formerlyknomas MSKA&Associates),CharteredAccountantsandMukundM.Chitale&Co.,CharteredAtcountantsoftheBank,onwhichthey have issued unmodified conclusion, These financial results of the Bank have been prepared in accordance with the recotnitlon and measurement princlples lald down in AccountinB Standards, prcscribed under Section 133 of the Companies Act, 2013 read with relevant rules issued thereunder, the relevant provisions of the Eanking Regulation Act, 1949, the circulars, Suidelines and directlons lssued by the Reserve Eank of lndia (the 'RBl") from time to time (the "RBl 6uidellnes") and other accountlng prlnciples generally accepted in lndla and is in compliance with the presentation and disclosure requirements of Regulation 33 and Retulation 52 read with Regulation 63(2) of the SEBI (tisting Obligations and Disclosure Requirements) Regulatlons, 2015 (the "SEBI Regulatlons"), as amended including relevant circulars issued by the SEBI from time to time. The Bank had made an application to RBI on S€ptember 03, 2024 for voluntary transition to Universal Bank as per the extant guidelines ofthe RBl. 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 l€tter and stipulates that the shares held by promoters / promoter group shall be transferred to a Non-Operating Financial Holding Company (NOFHC). pursuant to the Banfs request, RBl, vide its lettei dated March 6, 2026, has replaced the aforesaid stipulation. This requirement fo, NOFHC will now be applicable on the subject to RBI'S assessment of the Bank's compliance with applicable reSulatory guidelines and instructions. Further the Bank has submitted its aPplication for the final Unive6al BankinS license during March 2026, in line with RBI's letter dated August 7, 2025. 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. During the quarter and half year ended September 30, 2026, the Bank has allotted 23,96,6!7 and 31,01,474 equity shares respectlvely pursuant to the exerclse of optlons under the approved employee stock option schemes. Other income includes processing fee, profit / loss on sale and revaluation of investments, non-fund based income such as commission earned from Suarantees, selling of third party products, income from dealing in PSLC, etc. ParticulaE Halfyeer endcd 30.09.2026 Hrlfyear ended an N ,n2a YGrr cndcd ll_oa_rt B un.udltld Unruditad Audited Purchase of Fixed Assets Proceeds from sale of Fixed Assets (lncrease) / Decrease lnvestments in HTM securities (Net) (26,008.17) 372.O4 (6,19,151.30) (s4,291.09) 279.t2 (92,584.51) (80,858.82) 681.04 (4,28,837.18) r{et cash f,ow from / (used ln) lnvestint Activitles (B) 16,U,787.4r1 11.45.596.481 (5,09.014.951 :ash Flow from / lused lnl Flnanclnr Activitles ,roceeds from /(Repayment of) borrowlngs (Net) Money received on exercise of sttrk options / lssue of shares (refer note 7) )ividend paid 36,709.86 16,967.75 (7,49s.89) (1,34,085.04) 5,314.01 (7,451.93) 2,27,t64.23 18,120.8s (7,451.93) tet cash flow from / lused ln) Financins Activities (Cl 46,18,..72 t1,35,223.961 2,3r,833.ls r€t (Decreese) / lncrcas. ln c.sh and clsh Equly.llnts (A + B + c) 2,34,119.98 (2,16,1s3.871 194,29s.2L1 !ash and Cash Equivalents at the beginning of the year I,52,340.97 9,46,636.18 9,46,636.18 !ash and Cash Equivalents at the end ofthe pailod/ycar 10,85,450.95 7,to,44231 4,52,340,97 Sfd.m %-,# lash Flow from / (uscd lnl lnvlstinr Actiyifas
Page 6
AU Small Finance Bank Limited (ClN : t369URJ1996P1C011381) Reglstered Office|. l9-A, Dhuleshwar Garden, Aimer Road, Jalpur 302001, Raiasthan (lNDlA) Tel :0141{llOO50, Webslte : www.au'bank.in, Email : investorrelations@aubank.ln Details of loans transferred / acquired during the half year ended September 30, 2026 as per 'Reserve Bank of lndia (Small Finance Banks - Financial Statements : Presentation and Disclosures) Directions, 2025' dated November 28, 2025 and as amended thereafter, are given below: (i) During the half year ended September 30, 2026, the bank has not acquired / transferred "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-performint asset and Special Mention Account). (iii) Details of the recovery ratings assigned to Security Receipts outstanding as at September 30, 2026: tn Recovery Ratlng RatinB Agency Anticlpated Recovery as per Recovery Ratlnt Value of outstanding SRs (net of provisions) RR3 Crisil Ratings More than 50% and upto 75% 39.43 RR3 lndia Ratings More than 50% and upto75% 10 lnformation 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 followsthe ratios is as Debt-equlty ratio gorro*inss *itr' 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 :atcutrt"A as per the Directions issued by the RBI to Small Financg Banks on Concent,a 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 Oebis to A.ccount receivable ratio, Current liability ratio, Debt turnover, lnventory turnover, Operating margin % and Net profit margin %. thereafter, on project under lmplementation, for the quarter ended September 30, 2025 is given below: 5. No. Item Description Number of accounts Total Outstanding* 1 Proiects under imolementation accounts at the beginning of the quarter 590 5,84,237.51 2 Proiects under imDlementation accounts sanctioned during the quarter 193 85,129.85 3 proiects under implementation accounts where DCCO has been achieved during the quarter L24 4L,447,43 4 Proiects under implementation accounts at the end of the quarter 11+2-3) 759 6,27,919.93 5 Ort oi,a, - accornts in respect of which resolution process involving extension in original / extended DCCO, as the case may be, has been invoked 93 43,159.51 5.1 )ut of '5' - accounts in respect of which Resolution plan has been implgrnlllg4 93 43,1s9.51 5.2 )ut of'5' - accounts in respect of which Regglqtion plan is unde, i 5.3 )ut of '5'- accounts in respect of which B9!e!{le!-Pbn he{ellgq 6 ,ut of 5', accornti in respect of which resolution process involving extension in original / extended DCCO, as the case may be, has ceen invoked due to change in scope and size of the project 7 Cut ot;l;, account in respect of which cost overrun associated with extension in original / extended DCCO, as the case may be, was lunded 7.7 3ut of'7', accounts where SBCF was sanctioned during financial closure and renewed continuously 7.2 Cul of '7' , accounts where SBCF was not pre sanctigl!!d!llq!!y9!l9n!lM!9u 8 Out of ?' - accounts in respect of which resolution process not involvinS extension in original / extended DCCO, as the case may be, has been invoked 8.1 Out of '8' - accounts in resoect of which Resolution plan has been implemented 8.2 Out of'8' - accounts in respect of which Resolution plan is under implementatlon 8.3 Out of'8'- accounts in resDect of which Resolution plan has failed * represents gross advonces os on September 30, 2025 ffi /\.?
Page 7
AU Small Finance Bank Limited (ClN : t36911RJ1995Ptco11381) Registered Officer 19-A, Dhuleshwar Garden, Ajmer Road, Jaipur 302001, Rajasthan (lNDlA) Tel :0141-4110060, Website : www.au.bank.in, Email : investorrelations@aubank.in 12 DetailsofresolutionplanimplementedundertheResolutionFrameworkforCOV|D-lg-relatedStressasatSeptember30,2026asper'ReserveBankoflndia(SmallFinance Banks - Financial Statements : Presentation and Disclosures) Directions, 2025'dated November 28,2025, are given below. ^includes occounts which were clossified os NPA eorlier ond subsequently upgroded to Stondard during the half yeor ended September 30, 2026. *Amount poid by the borrower during the hor yeor is net ol odditions in the borrower amount lncludhg odditions due to lnterest copltalisotion ond lncludes coses whlch have been upgroded lrom Restructuring during the holf yeor ended September 30, 2026. #Represents debt thdt slipped into NPA ond wos subsequently written off during the hof year ended September 30, 2025. The Capltal Adequacy Ratio ("CAR") is beint computed in accordance with prevalling RBI guidelines as amended from time to time. lntangible Assets are deducted for the CAR & Net Worth computation from September 30, 2026. not been subjected to audit or review by the Joint Statutory Auditors. The Bank does not have any subsidiary/associate/joint venture company(ies), hence consolidation is not applicable. The figures for the quarter ended September 30, 2025 and September 30, 2025 are the balancing figures between year to date and quarter ended June 30, 2026 and June 30, 2025 respectively. Figures of previous periods/year have been regrouped/reclassifled wherever necessary to conform to current period's classification. For and on behalf of the Board of Directors Au Small Finance Bank Limited Place : Jaipur Date: October 24,2025 13 L4 15 16 t7 Exposure to accounts classified as Standard to implementation of resolution plan - Positlon as at the end of the previous half-year i,e March 31, 2026 (A) of (A), aStreSate debt that slipped into NPA during the half-year ended September 30, 2026^ Of (A) amount paid by the borrowers during the half- year ended September 30, 20:6t Exposure to accounts classified as Standard consequent to of resolution plan - Position as at the end of this half-year ended September 30, 2026 )i
Page 8
1. MSKA&AssociatesLLP (Formerly known as M S K A & Associates) Chartered Accountants 602, Floor 6, Raheja Titanium, Western Express Highway, Geetanjali, Railway Colony, Ram Nagar, Goregaon (E), Mumbai 400 063. MukundMChitale&Co. Chartered Accountants 2nd Ftoor, Kapur House Paranjape B Scheme Road No. 1, Vite Parle (E), Mumbai 400 057. lndependent Auditors' Review Report on unaudited financial results for the quarter and half year ended September 30, 2026 of AU Small Finance Bank Limited pursuant to the Regulation 33 and Regulation 52 read with Regulation 63(2) of the Securities and Exchange Board of lndia (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended. To, The Board of Directors AU Small Finance Bank Limited We have reviewed the accompanying statement of unaudited financial results of AU Smatt Finance Bank Limited (the'Bank')forthequarterand hatf yearended September30,2026 (the'Statement')attached herewith, being submitted by the Bank pursuant to the requirements of Regutation 33 and Regulation 52 read with Regulation 63(2) of the Securities and Exchange Board of lndia (Listing Obtigations and Disctosure Requirements) Regulations,2015 as amended ('the Listing Regutations') except for the disctosures retating to Pi[lar 3 as at September 30, 2026, inctuding leverage ratio, tiquidity coverage ratio and net stabte funding ratio as have been disclosed on the Bank's website and in respect of which a link has been provided in the Note 14 to the Statement and have not been reviewed by us. This Statement, which is the responsibitity of the Bank's Management and approved by the Bank's Board of Directors, has been prepared in accordance with the recognition and measurement principtes taid down in Accounting Standard 25 'lnterim Financial Reporting' ('AS 25') prescribed under section 133 of the Companies Act, 20'13 (the'Act') read with retevant rutes issued thereunder, in so far as they appty to the Banks, the relevant provisions of the Banking Regulation Acl, 1949, the circulars, guidelines and directions issued by the Reserve Bank of lndia (the 'RBl') from time to time (the'RBl Guidetines') and other recognized accounting principles generalty accepted in lndia and in compliance with the Listing Regutations. Our responsibitity is to express a conctusion on the Statement based on our review. We conducted our review of the Statement in accordance with the Standard on Review Engagements (SRE) 2410 "Review of lnterim Financial lnformation Performed by the lndependent Auditor of the Entity", issued by the lnstitute of Chartered Accountants of lndia. This standard requires that we ptan and perform the review to obtain moderate assurance as to whether the Statement is free of material misstatement. A review consists of making inquiries primarity of persons responsibte for financial and accounting matters and apptying anatytical and other review procedures. A review is substantiatly less in scope than an audit conducted in accordance with Standards on Auditing under section 143 ('l 0) of the Act and consequentty does not enable us to obtain assurance that we woutd become aware of a[[ significant matters that might be identified in an audit. We have not performed an audit and accordingty, we do not express an audit opinion. 2. 3. Page 1 of 2
Page 9
MSKA&Associates (Formerly known as M S K A & Associates) Chartered Accountants MukundMChitale&Co. Chartered Accountants 4. Based on our review conducted as stated in paragraph 3 above, nothing has come to our attention that causes us to betieve that the accompanying Statement prepared in accordance with the recognition and measurement principles laid down in AS 25, prescribed under Section 133 of the Act read with relevant rules issued thereunder, the RBI Guidelines and other accounting principtes generatly accepted in lndia has not disclosed the information required to be disclosed in terms of the Listing Regutations, inctuding the manner in which it is to be disctosed or that it contains material misstatement or that it has not been prepared in accordance with the relevant prudentiat norms issued by the RBI in respect of income recognition, asset ctassification, provisioning and other related matters except for the disclosures retating to Pi[lar 3 disctosures as at September 30, 2026, inctuding leverage ratio, liquidity coverage ratio and net stable funding ratio as have been disctosed on the Bank's website and in respect of which a link has been provided in the Note 14 to the Statement and have not been reviewed by us. For M S KA & Associates LLP (Formerly Known as M S K A & Associates) Chartered Accountants lCAl Firm Registration No.: 105047W|W101187 A Y 6^_!_ Ajit Burli Partner Membership No.: 133147 UDIN : 261 331 47 CEZGDX6950 Jaipur october 24,2026 For Mukund M Chitale & Co. Chartered Accountants lCAl Firm Registration No.: 106655W Abhay Kamat Partner Membership No.: 039585 UDIN: 26039585DEQNTD7978 Jaipur October 24,2026 -er )t^ P.L/' Page 2 of 2