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    MAS FINANC SER

    MASFINGood
    Financial Services·24 Oct 2024
    Management Summary

    MAS Financial Services reported a stable and consistent performance for Q2 FY25, demonstrating robust growth in both consolidated and standalone AUM and profitability. Despite acknowledging slight stress across product categories, asset quality remained largely stable and within management's targeted ranges. The company continues its strategic shift towards higher ticket size segments and direct distribution, supported by technology adoption and prudent liability management.

    Highlights

    8
    • Consolidated AUM grew 22.35% YoY to INR 11,681 crores from INR 9,547 crores.

    • Consolidated PAT increased 25.31% YoY to INR 77.62 crores from INR 61.94 crores.

    • Standalone AUM grew 21% YoY, and standalone PAT grew 27% YoY.

    • Housing Finance AUM grew 33% YoY to INR 665 crores from INR 501 crores.

    • Housing Finance PAT grew 25% YoY to INR 2.37 crores from INR 1.90 crores.

    • Net Stage 3 asset for standalone business was 1.57% (vs 1.52% in June 2024).

    • Net Stage 3 asset for housing finance was 0.68% (vs 0.65% in June 2024).

    • Cost of borrowing for the quarter was 9.83%, a slight increase from 9.80% in the June quarter.

    What Changed3

    vs Q3 FY25

    Tone shiftMixed → GoodGuidance items12 → 14 (+2)Risks discussed6 → 4 (-2)

    Key financials

    Single quarter

    06 metrics
    1. 01Consolidated AUM₹11,681 Cr+22.4%YoY
    2. 02Consolidated PAT₹77.62 Cr+25.3%YoY
    3. 03Standalone Total Income₹367 Cr+23.8%YoY
    4. 04Standalone PAT₹76.57 Cr+27.6%YoY
    5. 05Standalone Net Stage 31.6%

    Segment breakdown

    • Micro Enterprise Loans₹4,746 Cr40.6%
    • SME Loans₹3,974 Cr34.0%
    • Two-wheeler Loans₹712 Cr6.1%
    • Commercial Vehicle Loans₹900 Cr7.7%
    • Salaried Personal Loans₹685 Cr5.9%
    • Housing Finance₹665 Cr5.7%
    Donut· Share of AUM

    Guidance & targets

    14
    CategoryTargetPriority
    Branch Expansion
    Number of Branches
    215-220
    High
    Branch Expansion
    New Branches
    10-15
    High
    Distribution Mix
    Direct Distribution Contribution
    70-75%
    Medium
    Liability Mix
    Capital Market Exposure
    20%
    Medium
    AUM
    Off-book AUM (Direct Assignment & Co-lending)
    20-25%
    High
    Credit Growth
    Medium to Long-term Growth
    20-25%
    High
    Asset Quality
    Gross Stage 3 Asset (GNPA)
    2.25-2.5%
    High
    Asset Quality
    Net NPA
    1.5-1.75%
    High
    Housing Finance Growth
    AUM Growth
    30-35%
    High
    Housing Finance Asset Quality
    GNPA
    1-1.5%
    High
    Housing Finance Asset Quality
    NNPA
    0.5-1%
    High
    Profitability
    ROAs
    2.8-3%
    High
    New Product Launch
    Used Vehicles Business
    Launch
    Medium
    Operational Efficiency
    Branch Breakeven Period
    6-9 months (can extend to 12-15 months)
    Medium

    Risks & concerns

    4
    RiskSeverity

    Slight increase in delinquencies/Gross Stage 3 assets across product categories (MEL, 2-wheeler, CV)

    The marginal increase in 90 DPD has happened, taking Gross Stage 3 from 2.27% to 2.36%, but is within the expected range of 2.25%-2.5%.Management acknowledged

    medium

    Overleveraged borrowers in the SME segment

    Management noted some over-leverage in pockets of the SME segment, leading to tighter policies and increased rejection rates, but expressed confidence in finding good borrowers.Management acknowledged

    medium

    Regulatory oversight and potential short-term pain for orderly growth

    Management views increased supervisory attention as a short-term pain that will lead to more orderly growth in the long term, and the company is working to be more compliant.Management acknowledged

    low

    Potential extension of branch breakeven periods in a slow macro environment

    While historically branches break even in 6-9 months, in a slower macro environment, this could extend to 12-15 months, which management considers a manageable cost.Management acknowledged

    low

    Q&A highlights

    3

    “See, as submitted our gross stage-3 asset has increased slightly. So you can say that we have seen a slight stress across our product categories, which we offer, including 2-wheeler and commercial vehicle. SME had been benign for us. The marginal increase in 90 DPD has happened, so that has taken from 2.27% to 2.36% despite of utmost caution exercise.”

    Directly addresses a key investor concern about rising NPAs in the sector and confirms slight impact on MASFIN, while reassuring it's within their managed range.

    asked by Ankit Gupta

    3 min read7 chapters

    Detailed Narrative

    01

    Robust Financial Performance in Q2 FY25

    MAS Financial Services delivered a strong Q2 FY25, with consolidated AUM growing 22.35% YoY to INR 11,681 crores and consolidated PAT increasing 25.31% YoY to INR 77.62 crores. Standalone performance was equally robust, with AUM growing 21% and PAT by 27% YoY. The Housing Finance subsidiary also showcased significant growth, with AUM rising 33% YoY to INR 665 crores and PAT increasing 25% YoY to INR 2.37 crores, demonstrating consistent operational strength.

    02

    Stable Asset Quality Amidst Sectoral Stress

    Despite broader sectoral concerns, MAS Financial Services maintained stable asset quality. Standalone net Stage 3 assets stood at 1.57%, a slight increase from 1.52% in June 2024, while housing finance net Stage 3 assets were 0.68%. Management acknowledged a 'slight stress' across product categories, including 2-wheeler and commercial vehicle loans, but emphasized that these levels remain within their stated objective of managing gross Stage 3 assets between 2.25% and 2.5%.

    03

    Diversified Product Mix and Strategic Portfolio Shift

    The company's asset mix remains diversified, with MSME contributing 80%, wheels 15%, and personal loans 5%. Strategically, MASFIN aims to increase the contribution of wheels to 25% and housing to 10%, while keeping personal loans below 10%. The slower growth in micro-enterprise loans (11.39% YoY) is a deliberate strategic move towards higher ticket size segments like SME, which grew 22.92% YoY, rather than an indication of underlying credit quality issues.

    04

    Strengthening Distribution and Technology Integration

    MAS Financial Services is actively expanding its direct distribution network, targeting 215-220 branches by year-end from the current 198. The goal is to increase direct distribution's contribution to 70-75% of the portfolio within the next 3-4 years, up from the current 66%. Concurrently, the company is implementing BRE-enabled Loan Origination Systems (LOS) across all products, with full-fledged results expected within the next quarter, to enhance operational efficiencies and credit decisioning.

    05

    Prudent Liability and Capital Management

    The company maintains a strong capital adequacy ratio of 26.52%, with Tier 1 capital at 23.76%, and a debt-to-equity ratio of 3.25 times. The cost of borrowing remained stable at 9.83% for Q2 FY25, a marginal increase from 9.80% in the previous quarter. Management plans to further diversify its liability mix by increasing capital market exposure to 20% within the next three years from the current approximately 12%.

    06

    Outlook and Regulatory Environment

    Management reiterated its confidence in achieving a medium-to-long term AUM growth of 20-25%, prioritizing asset quality and profitability. They acknowledged the increasing supervisory oversight from regulators aimed at fostering orderly growth in the system, viewing it as a short-term challenge that will lead to long-term benefits. The company is committed to ensuring its operations are progressively more compliant with regulatory requirements.

    07

    New Product Launch: Used Vehicles Business

    The launch of the used vehicles business, which was in its pilot phase, has been rescheduled. Management indicated that the full-scale launch is now expected in Q4 FY25. This delay is attributed to challenges in building the desired team that aligns with the company's culture and working style, with efforts underway to rebuild the team for this new vertical.

    This is an AI-generated summary of a publicly available earnings call transcript. It is for informational purposes only and does not constitute investment advice, a recommendation, or an endorsement. inve.money is not a SEBI-registered investment advisor. Please consult a qualified financial advisor before making any investment decisions.