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    Arman Financial

    ARMANFIN
    Financial Services·14 Aug 2025
    Management Summary

    Arman Financial Services reported a mixed Q1 FY26, with strong performance from its non-MFI segments (29% YoY AUM growth) offsetting continued challenges in the MFI portfolio, which saw a decline in AUM and led to a consolidated loss of INR 15 crores. The company is implementing structural reforms in MFI, including credit underwriting separation and CGFMU coverage, which are showing early positive indicators in asset quality and collection efficiency. Management anticipates MFI recovery in H2 FY26 and aims for overall loan book growth by Q4 FY26.

    Highlights

    6
    • Non-MFI AUM grew 29% year-on-year to INR 602 crores, demonstrating resilience.

    • Non-MFI disbursements increased by 10% to INR 117 crores, contributing to growth.

    • MFI impairment cost was INR 59 crores, the lowest in the last three quarters (Q4 FY25: INR 82 crores, Q3 FY25: INR 68 crores).

    • MFI collection efficiency reached 95.3% in June, with 0-bucket flow forwards improving to 98.8%.

    • Almost 50% of MFI AUM is now covered under the CGFMU guarantee scheme, providing a cushion against credit losses.

    • Strong capital adequacy: 38.24% for standalone entity and ~50% for Namra Finance, both well above regulatory requirements.

    Concerns

    6
    • Consolidated AUM declined to INR 2,156 crores as of June 30, 2025, from INR 2,594 crores a year ago.

    • The company reported a consolidated loss of INR 15 crores, primarily due to elevated credit costs in the MFI subsidiary.

    • MFI AUM (Namra Finance) closed at INR 1,554 crores, down from INR 2,129 crores last year.

    • Consolidated disbursements for the quarter were INR 387 crores, down from INR 459 crores in the same period last year.

    • Cost-to-income ratio increased significantly to 44% from 32-33%, partly due to declining AUM and increased operational expenses.

    • Employee attrition was approximately 45% last quarter, reflecting the challenging operating environment.

    What Changed2

    vs Q2 FY26

    Guidance items3 → 7 (+4)Risks discussed4 → 6 (+2)

    Key financials

    Single quarter

    06 metrics
    1. 01Consolidated AUM₹2,156 Cr-16.9%YoY
    2. 02Consolidated Loss₹-15 Cr
    3. 03MFI Impairment Cost₹59 Cr-28.0%QoQ
    4. 04Non-MFI AUM₹602 Cr+29.0%YoY
    5. 05Consolidated GNPA3.5%

    Segment breakdown

    • MFI (Namra Finance)₹1,554 Cr72.1%
    • Non-MFI (MSME, 2-wheeler, Micro LAP)₹602 Cr27.9%
    Donut· Share of AUM

    Capital allocation

    1
    high confidence
    CategoryHeadline
    Liquidity

    Cash ₹216 crores · Undrawn ₹256 crores

    INR 216 crores in cash, liquid investments and undrawn limits, in addition to INR 256 crores in sanctioned but undrawn facilities from the lenders.

    Guidance & targets

    7
    CategoryTargetPriority
    Profitability
    Return on Assets (ROA)
    3.5%
    Medium
    Debt
    Debt-to-Equity Ratio
    4-4.5x
    High
    MFI Portfolio Mix
    Individual vs. Group Loans
    50-50
    Medium
    Operating Expenses
    Employee Benefit Expenses
    not increase substantially
    High
    MFI Credit Reforms
    Rollout across all branches
    complete
    High
    Loan Book Growth
    Consolidated Loan Book Growth
    decline will stop
    Medium
    Loan Book Growth
    Consolidated Loan Book Growth
    growth
    Low

    MFI Credit Cost Trajectory

    next quarter
    CurrentINR 59 crores (Q1 FY26), lowest in 3 quarters
    TargetFurther decline or stabilization

    Why it matters

    A key indicator for MFI segment recovery and overall profitability.

    I was saying that there were good indicators in March, and then I turned out to be wrong. So like ask me next quarter, I promise I will give a better answer.

    How to verify

    key_financials.segment_breakdown[name='MFI (Namra Finance)'].metrics[label='Impairment Cost']

    Risks & concerns

    6
    RiskSeverity

    Challenging MFI operating environment

    The microfinance sector continues to operate in a challenging environment with uneven recovery and local stress, impacting repayment behavior.Management acknowledged

    high

    Elevated credit cost in MFI subsidiary

    The consolidated loss of INR 15 crores was largely due to the elevated credit cost in the MFI subsidiary.Management acknowledged

    high

    Stress in non-MFI segments (MSME)

    While performing better than MFI, the MSME segment is not immune to macro-economic stress, with impairment costs slowly edging up.Management acknowledged

    medium

    High rejection rates in MFI

    Rejection rates are 'ridiculously high' (19 disbursements for 100 inquiries), which is not a sustainable business model long-term.Management acknowledged

    medium

    Uncertainty on MFI credit cost bottom

    Management could not confirm if the bottom for MFI credit costs has been reached, indicating ongoing pain in the industry.Management not addressed

    high

    High employee attrition

    Attrition was approximately 45% last quarter, driven by the challenging environment and the demanding nature of collection roles.Management acknowledged

    medium

    Q&A highlights

    8

    “MSME has been behaving a lot better than expected. But that said, yes, there are challenges in that book as well as it's clearly shown also in the impairment cost, if you compare it previous quarters versus what it is this quarter, it's slowly been edging up.”

    Analyst inquired about potential stress in non-MFI segments, and management acknowledged some challenges while noting better performance compared to MFI.

    asked by Girish Shetty

    3 min read6 chapters

    Detailed Narrative

    01

    MFI Segment Performance and Challenges

    The microfinance (MFI) segment, housed under Namra Finance, continued to face a challenging environment in Q1 FY26. AUM declined to INR 1,554 crores from INR 2,129 crores year-on-year, and disbursements were INR 270 crores. Despite these headwinds, operational metrics showed improvement, with collection efficiency reaching 95.3% in June and 0-bucket flow forwards at 98.8%. Impairment cost for Namra was the lowest in three quarters at INR 59 crores, down from INR 82 crores in Q4 FY25. The company is consciously trading near-term growth for long-term stability, focusing on improving portfolio quality and collections.

    02

    Non-MFI Segment Resilience and Growth

    In contrast to MFI, the non-MFI businesses (MSME, 2-wheeler, and Micro LAP) demonstrated strong resilience and growth. AUM for this segment grew 29% year-on-year to INR 602 crores, with disbursements rising 10% to INR 117 crores. Net interest income for the standalone entity (non-MFI) rose 17% year-on-year, and profit after tax remained stable at INR 12 crores. While acknowledging some stress, management noted that the non-MFI portfolio is performing better than expected, with MSME GNPA at 3.8% and 2-wheeler GNPA at 4.7%.

    03

    Asset Quality and Collection Efforts

    Consolidated GNPA stood at 3.45% and NNPA at 0.5%. The company has intensified collection efforts, with group collection efficiency at 95.5% in June. Early bucket trends in MFI branches are encouraging. Management highlighted that 0 DPD collection efficiency is improving month-on-month, currently at 98.8%. They also noted that accelerated write-offs are being done in the Namra book for accounts over 90 days past due, with almost 90% provisioned, to ensure compliance and manage GNPA aspects.

    04

    Strategic Reforms and Risk Management

    Arman Financial is implementing key structural reforms, including the separation of credit underwriting and recovery functions at the MFI branch level, which is operational across approximately 180 branches and expected to be rolled out across all branches by H2 FY26. Since November 2024, all new MFI disbursements have been covered under the CGFMU guarantee scheme, with almost 50% of MFI AUM now covered, providing a significant cushion against potential credit losses. The company is also focusing on diversifying its product offerings beyond traditional group loans, aiming for a 50-50 mix of individual and group loans in the next 3-4 quarters.

    05

    Capital Position and Liquidity

    The company maintains a strong balance sheet. Capital adequacy was 38.24% for the standalone entity and approximately 50% for Namra Finance, both well above regulatory requirements. The quarter closed with INR 216 crores in cash, liquid investments, and undrawn limits, in addition to INR 256 crores in sanctioned but undrawn facilities from lenders. Management aims to maintain a debt-to-equity ratio of 4-4.5x before considering any future capital raises, emphasizing funding stability and flexibility for growth opportunities.

    06

    Outlook and Future Strategy

    Management anticipates that as the rural economy strengthens with favorable monsoons and better agriculture output, the pace of recovery in the MFI business will accelerate in H2 FY26. They expect the consolidated loan book decline to stop by September and foresee overall growth returning by Q4 FY26. The strategy involves balancing collection focus with increasing AUM safely, evolving from a single-product to a multi-product entity, and leveraging improved risk management and diversified growth drivers for the anticipated upturn.

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