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    AU Small Finance Bank Limited

    AUBANK
    Financial Services·20 Jan 2026
    Management Summary

    AU Small Finance Bank delivered strong Q3 FY26 results, marked by robust deposit and loan growth, significant margin expansion, and improved asset quality. The bank's PAT grew 26% QoQ to ₹668 crores, with ROA reaching 1.6%. Strategic initiatives in product, distribution, and technology, alongside leadership changes, are positioning the bank for sustainable future growth, despite ongoing challenges in unsecured segments and a competitive deposit landscape.

    Highlights

    6
    • Deposits crossed ₹1,38,000 crores, growing 23% YoY and 4.5% QoQ.

    • Loan portfolio grew by 19.3% YoY to ₹1,30,000 crores, with secured businesses growing 23% YoY.

    • Margins expanded by 25 basis points QoQ to 5.7%, driven by a 22 bps decline in cost of funds.

    • Profit after tax (PAT) grew 26% QoQ to ₹668 crores, with ROA expanding to 1.6% for Q3.

    • Asset quality improved, with slippages declining 13% QoQ and GNPA ratio declining 11 bps to 2.30%.

    • New CASA account acquisitions grew by 30% YoY, crossing 1 lakh monthly acquisitions in December.

    Concerns

    3
    • Unsecured businesses registered a degrowth of 17% YoY, though showing 1% QoQ growth.

    • Digital banking still continues to be loss-making and needs another year to stabilize.

    • The deposit environment remains intensely competitive with tight liquidity conditions.

    Key financials

    Metrics

    10

    Periods

    2

    Headline

    9
    • Deposits
      ₹1.38L Cr
      YoY+23%QoQ+4.5%
    • Loan Portfolio
      ₹1.30L Cr
      YoY+19.3%
    • Net Interest Margin (NIM)
      5.7%
      QoQ+3.6%
    • PAT
      ₹668 Cr
      QoQ+26%
    • ROA
      1.6%

    YTD

    1
    • Cost-to-Income Ratio
      57%

    Segment breakdown

    Secured Businesses
    23% Growth6% Growth
    Unsecured Businesses
    -17% Growth1% Growth
    Retail Secured Assets
    68% Share of Portfolio21% Growth
    Wheels Business
    ₹43,700 Cr Book Size27% Growth
    Gold Loan Business
    ₹3,000 Cr Book Size52% Growth
    Mortgages Business
    ₹41,000 Cr Book Size13% Growth
    Commercial Banking
    21% Share of Lending Business₹27,700 Cr Book Size25% Growth
    Inclusive Finance (MFI)
    ₹6,600 Cr Book Size2% Growth
    Digital Unsecured (Credit Cards & Personal Loans)
    -27% Growth-4% Growth
    List

    Capital allocation

    1
    high confidence
    CategoryHeadline
    Liquidity

    Liquidity disclosed

    The bank's CD ratio is around 89%, with a stable deposit ratio of 80%. The foreign investment limit in the bank was increased from 49% to 74% by the Ministry of Finance.

    Guidance & targets

    13
    CategoryTargetPriority
    Credit Growth
    Overall Loan Growth
    20-22%
    High
    Credit Growth
    Mortgage Business Loans (MBL) Growth
    17-18% next year, maybe 20% longer run
    Medium
    Credit Growth
    Wheels Business Growth
    25%
    High
    Credit Growth
    Mortgages Business Growth
    17-18%
    Medium
    Profitability
    Cost-to-Income Ratio
    below 60%, ideally 56-57%
    High
    Profitability
    ROA
    1.8%
    Medium
    Efficiency
    OPEX by Average Assets
    lower than 4.3%
    High
    Asset Quality
    Full Year Credit Cost
    100 bps on average assets
    High
    Asset Quality
    MFI Credit Cost
    stable zone
    High
    Asset Quality
    CGFMU Coverage for MFI Book
    90-95%
    High
    Asset Mix
    MFI Book Share of Overall Asset
    not above 10%
    High
    Product Strategy
    Credit Card Business Stabilization
    stabilize for one more year
    High
    Funding
    Deposit Repricing Completion
    completion
    High

    What to watch in Q4 FY26

    5

    Deposit Repricing Completion

    next 2 quarters
    CurrentOngoing, 2 more quarters expected
    TargetCompletion of repricing

    Why it matters

    Completion of deposit repricing will further optimize the cost of funds and positively impact Net Interest Margin (NIM).

    we think there are still two more quarters to go for repricing of our term deposit book.

    Risks & concerns

    4
    RiskSeverity

    Intensely competitive deposit environment

    The deposit environment remains intensely competitive with tight liquidity conditions, requiring robust acquisition models and distribution expansion.Management acknowledged

    medium

    Global uncertainties

    Despite global uncertainties, India's stronger footing with normal monsoon, accommodative regulatory environment, and fiscal discipline augurs well for credit demand.Management acknowledged

    low

    Overcrowded southern markets and competition

    Southern markets are overcrowded with high competition, making it challenging to ramp up disbursals quickly, though the bank is building its presence.Management acknowledged

    medium

    Digital banking being loss-making

    Digital banking still continues to be loss-making and is expected to take about one more year to stabilize and break even.Management acknowledged

    medium

    Q&A highlights

    8

    “The first is the improvement in cost of funds, which we have mentioned in our presentation. The second is the benefit from CRR cut. And the third is your lower surplus liquidity during the quarter due to strong loan growth... we think there are still two more quarters to go for repricing of our term deposit book.”

    Clarifies the key factors contributing to margin expansion this quarter and provides a timeline for continued benefits from deposit repricing.

    asked by Akshay Jain

    3 min read7 chapters

    Detailed Narrative

    01

    Q3 FY26 Performance Overview

    AU Small Finance Bank reported a strong Q3 FY26, with deposits growing 23% year-on-year to ₹1,38,000 crores and the loan portfolio expanding 19.3% year-on-year to ₹1,30,000 crores. Net Interest Margin (NIM) improved by 25 basis points quarter-on-quarter to 5.7%. Profit after tax (PAT) saw a 26% quarter-on-quarter increase, reaching ₹668 crores, and Return on Assets (ROA) expanded to 1.6% for the quarter. The bank's cost-to-income ratio stood at 57% year-to-date.

    02

    Deposit Growth and Cost of Funds Management

    The bank's deposit franchise demonstrated robust growth, with a 4.5% quarter-on-quarter increase in deposits. The CASA ratio remained stable at 29%, and new CASA account acquisitions grew by 30% year-on-year. The cost of funds declined by 22 basis points quarter-on-quarter to 6.61%, primarily due to the repricing of term deposits and benefits from savings account rate cuts. Management anticipates further benefits from deposit repricing over the next two quarters.

    03

    Asset Growth and Segmental Performance

    Secured businesses, constituting 68% of the loan portfolio, grew strongly by 23% year-on-year and 6% quarter-on-quarter. The Wheels business reached ₹43,700 crores, growing 27% year-on-year, while gold loans surged 52% year-on-year to ₹3,000 crores. Commercial banking, representing 21% of the lending business, grew 25% year-on-year to ₹27,700 crores. Unsecured businesses, despite a 17% year-on-year degrowth, showed a 1% quarter-on-quarter growth, led by the MFI segment which grew to ₹6,600 crores.

    04

    Asset Quality Improvement

    Asset quality continued its improving trend, with slippages declining 13% quarter-on-quarter. The Gross Non-Performing Asset (GNPA) ratio decreased by 11 basis points to 2.30%. Annualized credit costs for Q3 reduced by 41 basis points to 78 basis points of average assets. This improvement was attributed to seasonal strengthening in secured assets, normalization in unsecured segments like credit cards and MFI, and increased coverage from the CGFMU Guarantee Scheme for the MFI book, which now covers 83% of assets.

    05

    Strategic Initiatives and Technology Focus

    The bank launched new innovative offerings, including an exclusive banking program for chartered accountants and 'M Circle' for women customers. Distribution expanded significantly with 100 new physical touchpoints, including 27 new deposit branches, bringing the total to 2,726. AU Small Finance Bank is accelerating AI implementation across various functions, building an AI-native architecture, and developing digital STP journeys to enhance efficiency and customer engagement.

    06

    Leadership Changes and Governance

    To strengthen its governance framework, the bank appointed three new independent directors. Mr. Uttam Tibrewal, Executive Director and Deputy CEO, will continue to lead key business verticals and drive growth. Mr. Vivek Tripathi, Chief Credit Officer, is slated to be appointed Executive Director, subject to regulatory approvals, and will continue to provide enterprise stewardship of the bank's credit architecture.

    07

    Outlook and Future Guidance

    Management projects overall loan growth of 20-22% for the next year, aiming for a sustainable Return on Assets (ROA) of 1.8%. The full-year FY26 credit cost guidance remains at 100 basis points on average assets. The cost-to-income ratio is targeted to stay below 60%, ideally in the 56-57% range for the next year, driven by operational leverage and technology adoption. The bank expects deposit repricing benefits to continue for another two quarters.

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