ESAF Small Finance Bank Q3 FY26 results on Jan 30

Board meeting set for January 30, 2026

ESAF Small Finance Bank Limited has scheduled a meeting of its Board of Directors on January 30, 2026. The agenda includes considering and approving the bank’s unaudited standalone financial results for the quarter ended December 31, 2025, which corresponds to Q3 FY26. The filing notes that the results will be subject to a limited review by the joint statutory auditors. The board meeting intimation was shared under SEBI’s listing disclosure framework.

What the bank said in its exchange intimation

In its communication to the exchanges, ESAF Small Finance Bank said the board would convene on Friday, January 30, 2026. The key item is approval of unaudited standalone financial results for Q3 FY26. The bank also stated that the limited review will be conducted by its joint statutory auditors. This is the standard process for quarterly results that are not audited.

Trading window closure under SEBI insider trading rules

Alongside the meeting notice, ESAF Small Finance Bank disclosed that it has implemented trading window restrictions. The trading window for designated persons is closed from January 1, 2026 until February 1, 2026. The bank referenced compliance with SEBI insider trading regulations while communicating the restriction period. Such closures are typically aligned with the period leading up to results consideration and approval.

Regulatory framework cited for the meeting

The bank said the meeting was scheduled in line with Regulation 29(1) and 50(1) of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015. These provisions relate to timely disclosure of material events such as board meetings and financial results. The disclosure helps investors track when results are likely to be approved and released.

Key dates and disclosures at a glance

How this fits into the bank’s recent results calendar

ESAF Small Finance Bank has been following a regular cadence of board meetings for periodic results. A prior board meeting was held on November 11, 2025 to consider and approve the unaudited standalone financial results for the quarter and half year ended September 30, 2025. The bank had also intimated a board meeting scheduled on August 8, 2025 to consider and approve unaudited standalone financial results for the quarter ended June 30, 2025. For the financial year-ended March 31, 2025, the bank had scheduled a board meeting on May 16, 2025 to consider and approve audited standalone financial results.

What the last reported standalone numbers showed (Q2 FY26)

In the bank’s standalone financials for the quarter ended September 30, 2025 (Q2 FY26), total income was ₹964.98 crore, compared with ₹1,023.37 crore in Q1 FY26 and ₹1,093.01 crore in Q2 FY25. Interest earned in Q2 FY26 was ₹819.82 crore, and other income was ₹145.16 crore. Operating profit before provisions was ₹93.25 crore for Q2 FY26. The bank reported a net loss after tax of ₹115.81 crore for Q2 FY26.

Asset quality, capital, and selected balance-sheet indicators

For Q2 FY26, gross NPA was reported at ₹1,634.57 crore and net NPA at ₹696.40 crore. Gross NPA as a percentage of gross advances was 8.54%, while net NPA as a percentage of net advances was 3.83%. The capital adequacy ratio (Basel II) was disclosed at 22.43% for the period. Net worth was reported at ₹1,748.50 crore. Earnings per share remained negative, with basic EPS at (₹2.25) for Q2 FY26.

Snapshot table: Q2 FY26 standalone metrics (as disclosed)

Auditor review and other disclosures referenced in recent filings

For the quarter and half year ended September 30, 2025, the bank disclosed that joint statutory auditors Kirtane & Pandit LLP and Sundaram & Srinivasan issued an unmodified limited review report on the unaudited standalone results. The same filings also referenced operational and capital-related points, including Tier II capital raised of ₹115.00 crore during the quarter and half year, and debt written off of ₹0.93 crore during the half year. The bank also stated it had no subsidiaries, associates, or joint ventures as of September 30, 2025.

Where investors can track the release

ESAF Small Finance Bank said the board meeting intimation is available on the bank’s official website under the investor relations section. For investors, the next clear milestone is the January 30, 2026 board meeting, when the bank will consider and approve the Q3 FY26 unaudited standalone financial results for the quarter ended December 31, 2025. The trading window restrictions disclosed by the bank remain in force from January 1, 2026 to February 1, 2026.