Equitas Small Finance Bank (SFB) ne 31 December, 2025 ko samapt quarter aur nau mahino ke liye apne unaudited financial results declare kiye hain, jo performance mein ek badi contrast dikha rahe hain.
The Numbers: Bank ne teesre quarter (Q3 FY26) ke liye ₹90.03 Cr ka Net Profit post kiya hai, jo Q3 FY25 ke ₹66.30 Cr se 36% year-on-year (YoY) increase hai. Is quarterly performance ko ₹0.79 ke EPS (vs ₹0.58 YoY) ne boost kiya.
Lekin, cumulative nau mahine (9M FY26) ka period ek chintajanak picture dikhata hai. Bank ne ₹100.60 Cr ka Net Loss register kiya hai, jo pichle saal ke corresponding period mein ₹104.94 Cr ke Net Profit se ek dramatic reversal hai. Iska basic EPS 9M FY26 ke liye negative ₹-0.96 raha (vs ₹0.92 profit YoY).
Q3 FY26 ke liye total income ₹1,846.20 Cr thi, jo YoY thodi kam hai. Nau mahinon ke liye, total income mein 7.3% YoY ki growth hui aur ₹5,767.08 Cr rahi.
The Quality & Red Flags: Nau mahine ke loss ka sabse critical reason provisions and contingencies mein surge hai, jo 9M FY26 ke liye 15.4% YoY badhkar ₹1,012.73 Cr ho gaye. Isme ₹29.52 Cr ka incremental provision naye Labour Codes ke karan aur ₹68.31 Cr ka provision reversal NPA sales se shamil hai.
Ek significant red flag rising leverage hai. Bank ka debt-to-equity ratio Q3 FY25 ke 0.26 se badhkar Q3 FY26 mein 0.51 ho gaya. Total debt ka total assets se percentage bhi 4.78% se badhkar 7.71% ho gaya.
The Grill: Management commentary ya forward-looking guidance provided disclosures mein nahi thi, jisse investors ko sirf numbers se implication samajhna padega. Bank ne confirm kiya ki ₹1,000 Cr NCD proceeds ka full utilization ho gaya hai aur 9M FY26 mein ₹500 Cr in Tier II Capital raise kiya gaya hai.
Financial Ratios: Capital Adequacy Ratio 20.47% par robust hai. Gross NPAs mein thodi improvement hui hai 2.75% (vs 2.97% YoY), aur Net NPAs 0.92% (vs 0.96% YoY) ho gaye hain. Lekin, Return on Assets sirf Q3 mein positive raha (0.16%) par nau mahinon ke liye negative (-0.20%) raha.
Risks & Outlook: Management guidance ke bina, future outlook uncertain hai. Investors ko provisioning levels aur badhte debt burden par closely nazar rakhni hogi. Jabki Q3 performance ek positive signal hai, cumulative loss aur badhta leverage substantial headwinds pesh karte hain. NCD funds ka full utilization aur Tier II capital infusion kuch operational stability dete hain, par FY26 ke remaining period ke liye profitability trajectory ek key watch point hai.