ESAF Small Finance Bank Q3 FY26: Profit Rs 7 Cr

What the latest numbers show

ESAF Small Finance Bank Ltd. reported a net profit of Rs 7 crore in Q3 FY25-26, with the results dated 30 January 2026. The same disclosure set also shows “interest earned” at 894 and “gross profit” at 252 for the quarter. On a sequential basis, interest earned rose 9.05% quarter-on-quarter (QoQ) but fell 5.88% year-on-year (YoY). Gross profit increased 170.80% QoQ and 98.24% YoY, as per the data provided. Net profit was shown with a QoQ change of -106.15%, indicating a sharp swing versus the immediately preceding quarter’s base.

Another line item in the same dataset states the bank posted a profit of Rs 7.12 crore in the quarter ended 31 December 2025 after three consecutive quarters of losses, based on standalone financials. The Q3 profit print matters because the bank’s recent quarters had been dominated by provisioning pressure and reported losses. Investors typically track such turning points closely in a small finance bank, where credit quality trends and provision coverage can change quarterly outcomes.

Earnings calendar and key dates

The dataset mentions the upcoming earnings date for ESAF Small Finance Bank Ltd. as 30 January 2026. It also lists the last earnings date as Q3 FY25-26, 30 January 2026. Separately, a results summary for Q2 and H1 FY26 carries an announcement date of 11 November 2025.

These dates are relevant because they tie together a period in which the bank reported losses in Q2 FY26 and then returned to a small profit by Q3 FY26. While the article data does not provide full Q3 line items beyond interest earned, gross profit, and net profit, the sequence of disclosures indicates an improving headline outcome into the December 2025 quarter.

Q2 FY26 results recap: income down, loss widened

For Q2 FY26 (standalone), ESAF reported total income of Rs 964.98 crore, down 5.7% QoQ and 11.7% YoY. Operating profit before provisions stood at Rs 93.25 crore, down from Rs 124.92 crore in Q1 FY26 and Rs 143.03 crore in Q2 FY25. Net loss after tax was Rs -115.81 crore in Q2 FY26, wider than Rs -81.22 crore in Q1 FY26 and Rs -190.07 crore in Q2 FY25.

For H1 FY26, total income was Rs 1,988.35 crore versus Rs 2,230.75 crore in H1 FY25. H1 FY26 net loss was Rs -197.03 crore versus Rs -127.30 crore in H1 FY25. Basic EPS was Rs -2.25 in Q2 FY26 versus Rs -1.58 in Q1 FY26 and Rs -3.69 in Q2 FY25. Provisions and contingencies were Rs 248.67 crore in Q2 FY26.

Credit and operating indicators mentioned in disclosures

The share-price insight section states that the advances growth rate (YoY) turned negative for the first time in the last five years, citing standalone financials. That signal is important for a lender because loan growth is closely linked to net interest income expansion, branch productivity, and operating leverage.

The same section highlights the return to profit in the quarter ended 31 December 2025 after three consecutive quarters of losses. However, the broader dataset also shows large swings in reported profitability across quarters, reinforcing that earnings have been sensitive to provisions and other adjustments.

Cash flow and capital: what the bank reported for H1 FY26

The Q2 and H1 FY26 summary includes several cash flow lines for the half year. Net cash outflow from operating activities was Rs -1,830.32 crore in H1 FY26 versus an inflow of Rs 3,176.32 crore in FY25 (as stated). Net cash used in investing activities was Rs 169.67 crore in H1 FY26. Net cash inflow from financing activities was Rs 707.19 crore in H1 FY26. Overall cash and cash equivalents decreased by Rs 953.46 crore in H1 FY26.

On capital, the bank raised Tier II capital of Rs 115.00 crore during the quarter and half year (as per the same summary). These items help explain how the bank managed liquidity and capital support during a period of losses.

Snapshot: reported market metrics and share price

A text block in the dataset shows ESAF’s share price at Rs 28.58 as on 23 January 2026 at 15:51. Market capitalisation was listed at Rs 1,474 crore, with a PE ratio of -2.50 and ROCE of 4.11%. These metrics reflect the loss-making trailing earnings profile and the pressure on profitability across FY25 and parts of FY26.

Key financial data table

Quarterly profitability pattern visible in the dataset

The quarterly table provided shows reported PAT at Rs -81.22 crore for Jun’25, Rs -183.19 crore for Mar’25, Rs -210.90 crore for Dec’24, Rs -190.07 crore for Sep’24, and Rs 62.77 crore for Jun’24. In addition, the Q2 FY26 summary also states a Q2 FY26 net loss of Rs -115.81 crore.

Taken together, the data points show that ESAF’s earnings profile has been volatile over the last several quarters. The return to a small profit in the December 2025 quarter sits against a backdrop of losses in earlier quarters and a weak FY25 outcome.

FY25 annual picture in the disclosures

The annual revenue and profit table lists FY 2024-25 revenue at Rs 4,329 crore with a net loss of Rs -521 crore. It lists FY 2023-24 revenue at Rs 4,260 crore with net profit of Rs 426 crore, and FY 2022-23 revenue at Rs 3,142 crore with net profit of Rs 302 crore.

This annual context is important because it shows FY25 as a sharp reversal from FY24 profitability, aligning with the negative PE shown in the market snapshot.

Conclusion

ESAF Small Finance Bank’s disclosed Q3 FY26 net profit of Rs 7 crore marks a move back into the black after a run of loss-making quarters indicated in the standalone data. The recent Q2 FY26 numbers still reflect lower income, a wider loss, and sizeable provisions, while the bank’s disclosures also flag a negative turn in advances growth (YoY) for the first time in five years. The next set of updates will likely be read alongside the 30 January 2026 earnings timeline referenced in the dataset, especially for signs of stability in profitability drivers.