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    Fino Payments

    FINOPB
    Financial Services·30 Apr 2026
    Management Summary

    Fino Payments navigated a challenging Q4 FY26 marked by regulatory scrutiny and an 'unprecedented event,' leading to a 31% YoY revenue drop. Despite this, the bank demonstrated resilience with a 22% YoY growth in CASA accounts to 1.75 crores and an all-time high deposit balance of ₹2,957 crores. Strategic recalibration of its digital business and completion of core banking system migration position it for its planned Small Finance Bank transition, targeting a 20% ROE by FY30.

    Highlights

    6
    • CASA base reached 1.75 crore accounts as of March'26, up 22% year-on-year.

    • Total deposit balance increased to an all-time high of ₹2,957 crores.

    • Renewal income in Quarter 4'26 reached ₹62.2 crores, the highest single quarter renewal.

    • Full year renewal income grew 25% to ₹237 crores from ₹190 crores in FY'25.

    • Referral disbursals in Q4 FY26 contributed ₹592 crores, a 97% sequential increase.

    • Core banking system migration to Finacle completed within anticipated timeline.

    Concerns

    5
    • Total revenue for the quarter dropped by 31% year-on-year and 14% for the full year.

    • B2B digital payments throughput was down approximately 17% sequentially in Quarter 4'26.

    • Digital revenue declined from ₹63 crores in Q3 to ₹41 crores in Q4.

    • Active digital client base declined from 347 in December'25 to 229 in March'26.

    • An 'unprecedented event' in Q4 2026 (referring to CEO's unavailability) impacted operations.

    Key financials

    Metrics

    10

    Periods

    3

    Headline

    4
    • Total Revenue Growth
      -31%
      YoY-31%
    • CASA Accounts
      ₹1.75 Cr
      YoY+22%
    • Total Deposit Balance
      ₹2,957 Cr
    • Capital Adequacy Ratio
      83%

    Q4 FY26

    4
    • Renewal Income
      ₹62.2 Cr
    • Digital Revenue
      ₹41 Cr
    • Referral Disbursals
      ₹592 Cr
      QoQ+97%
    • Depreciation
      ₹23 Cr

    FY26

    2
    • Total Revenue Growth
      -14.0%
      YoY-14.0%
    • Renewal Income
      ₹237 Cr
      YoY+25%

    Capital allocation

    1
    high confidence
    CategoryHeadline
    Capex

    ₹100 crores

    Guidance & targets

    5
    CategoryTargetPriority
    Profitability
    Return on Equity (ROE)
    20%
    High
    Profitability
    Net Interest Margin (NIM)
    8% to 10%
    Medium
    Deposits
    CASA Subscription Renewal Rate
    60% to 65%
    High
    Cost of Funds
    Cost of Funds (SFB)
    3.9%
    High
    Cost of Funds
    Cost of Funds Advantage
    300 basis points
    High

    SFB Transition Progress

    next quarter
    CurrentExecution on track, Board and RBI evaluating guidance
    TargetFurther clarity on regulatory milestones and operational readiness for SFB launch

    Why it matters

    The SFB transition is a major strategic pivot for the bank, and continued progress is critical for future growth and business model evolution.

    Per the RBI's framework, we have a defined window to satisfy stipulated condition for final SFB license, including the thresholds of network, capital adequacy, promoter shareholding, branch rollout, and overall a differentiated business plan. I want to assure you that execution is on track on every front.

    How to verify

    guidance_and_targets

    Risks & concerns

    4
    RiskSeverity

    Heightened regulatory scrutiny and challenging operating environment

    Broader ecosystem witnessed heightened regulatory scrutiny, industry-wide efforts to tackle digital fraud, rise of mule accounts, and tightening operating environment.Management acknowledged

    high

    Impact of 'unprecedented event' in Q4 FY26 (CEO's unavailability)

    The bank navigated an unprecedented event in Quarter 4 2026, which tested the franchise on multiple fronts.Management acknowledged

    high

    Regulatory-driven contraction in digital payments and DMT

    Regulatory-driven contradiction in digital payments from Q2 onwards and industry-wide collapse of bank-led DMT remittances caused revenue decline.Management acknowledged

    medium

    Disruption from core banking system migration

    A 4-5 day disruption occurred in January during the core banking system migration, impacting CASA openings.Management acknowledged

    low

    Q&A highlights

    8

    “We intend to continue our payment business, which are regulatorily allowed. ... That is a business which we are not allowed to do in Small Finance Bank, and we've made our business model after factoring that. So once we transit into a Small Finance Bank, the business model has envisaged all the business which will continue barring this business correspondence, which will be separately dealt with.”

    Clarifies how the bank plans to manage potential conflicts between its current payment/BC businesses and future SFB lending operations, indicating a clear strategy for the BC business.

    asked by Ankit Kanodia

    2 min read6 chapters

    Detailed Narrative

    01

    Q4 FY26 Performance and Strategic Shift

    Fino Payments experienced a challenging Q4 FY26, with total revenue dropping 31% year-on-year and 14% for the full year. This decline was primarily attributed to regulatory changes affecting digital payments and DMT, alongside a slowdown in the NBFC & MFI sectors. Despite revenue pressures, the bank successfully expanded its margins by 250 bps QoQ and 500 bps YoY, reflecting a strategic shift towards higher-margin, ownership-based business models.

    02

    Robust Deposit Franchise Growth

    The bank's deposit franchise demonstrated significant strength and resilience. The customer base grew 22% year-on-year to 1.75 crore accounts by March 31, 2026, with 6.9 lakh new CASA accounts added in Q4 FY26 alone. The total deposit balance reached an all-time high of ₹2,957 crores. Renewal income for Q4 FY26 hit a record ₹62.2 crores, contributing to a 25% YoY growth in full-year renewal income to ₹237 crores, underscoring customer trust.

    03

    SFB Transition and Differentiated Strategy

    Fino Payments is actively progressing towards its Small Finance Bank (SFB) conversion, having received in-principle approval from RBI. The bank aims for a differentiated SFB model focused on secured assets and an asset-light approach, leveraging its extensive merchant network. Key strategic advantages include a projected 300 basis point cost of funds advantage over traditional banks and a target Return on Equity (ROE) of 20% by FY30.

    04

    Digital Business Recalibration and Risk Management

    In response to regulatory changes and to enhance risk management, the bank adopted a 'deliberate risk-calibrated approach' for its digital and transaction businesses. This involved tightening merchant onboarding and transaction monitoring, leading to a 17% sequential drop in B2B digital payments throughput in Q4. Digital revenue declined from ₹63 crores in Q3 to ₹41 crores in Q4, as the bank exited certain risky categories and partnerships, and has currently paused its P2M business for a comprehensive review.

    05

    Core Banking System Migration and Technology Investment

    The bank successfully completed its core banking system migration to Finacle in Q4 FY26, a significant technology project involving an investment of ₹200 crores and an overall capex of ₹100 crores. This migration, coupled with the development of a modular architecture, is expected to reduce failure rates, enhance traceability, and provide a scalable technology backbone for future SFB operations, improving ease of doing business and product launches.

    06

    Governance and Management Continuity

    The bank addressed an 'unprecedented🌐 event' in Q4 FY26 (referring to the CEO's unavailability), emphasizing the robustness of its business continuity plan. The Board swiftly ensured leadership continuity with interim arrangements approved by RBI. A special review of products and processes is currently underway, and the bank is evaluating various options in consultation with RBI regarding the management issue, demonstrating a commitment to transparency and compliance.

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