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    Shriram Finance Limited

    SHRIRAMFIN
    Financial Services·25 Jul 2025
    Management Summary

    Shriram Finance delivered strong disbursement and AUM growth in Q1 FY26, coupled with improved asset quality metrics. However, Net Interest Margin saw compression due to higher cost of funds and excess liquidity, and the cost-to-income ratio increased. Management remains confident in achieving full-year targets, attributing some sequential slowdowns to seasonality and temporary cash flow mismatches, with plans to optimize liquidity and reduce borrowing costs.

    Highlights

    5
    • Disbursements registered a growth of 13.01% year-on-year, aggregating Rs. 41,816.75 crores in Q1 FY26.

    • Asset Under Management (AUM) grew 16.62% year-on-year to Rs. 2,72,249.01 crores.

    • Net Interest Income (NII) grew 12.55% year-on-year to Rs. 6,026.43 crores.

    • Profit After Tax (PAT) grew 8.84% year-on-year to Rs. 2,155.73 crores.

    • Gross Stage-3 assets improved to 4.53% in Q1 FY26 from 5.39% in Q1 FY25, and credit cost on total assets improved to 1.64% from 1.87% YoY.

    Concerns

    4
    • Net Interest Margin (NIM) compressed to 8.11% in Q1 FY26, down from 8.79% in Q1 FY25 and 8.25% in Q4 FY25.

    • Cost to Income ratio increased to 29.29% in Q1 FY26 from 27.45% in Q1 FY25 and 27.65% in Q4 FY25.

    • MSME growth showed a sequential moderation to 3.5%-4% in Q1 FY26, compared to 10% in Q1 FY25.

    • Gross Stage-2 assets increased by 40 basis points QoQ, though management attributes this to seasonality.

    What Changed2

    vs Q2 FY26

    Guidance items7 → 4 (-3)Q&A highlights5 → 8 (+3)

    Key financials

    Single quarter

    10 metrics
    1. 01Disbursements₹41,816.75 Cr+13.0%YoY
    2. 02Asset Under Management (AUM)₹2.72L Cr+16.6%YoY
    3. 03Net Interest Income (NII)₹6,026.43 Cr+12.6%YoY
    4. 04Net Interest Margin (NIM)8.1%-0.7%YoY
    5. 05Profit After Tax (PAT)₹2,155.73 Cr+8.8%YoY

    Segment breakdown

    Commercial Vehicles (CV)
    ₹16,917 Cr40.5%
    Passenger Vehicles
    ₹8,162 Cr19.5%
    MSME
    ₹6,358 Cr15.2%
    Gold Loan
    ₹3,291 Cr7.9%
    2 Wheelers
    ₹3,081 Cr7.4%
    Personal Loan
    ₹2,205 Cr5.3%
    Farm Equipment
    ₹1,273 Cr3.0%
    Construction Equipment
    ₹526 Cr1.3%
    Treemap· Share of Disbursements

    Capital allocation

    1
    high confidence
    CategoryHeadline
    Liquidity

    Liquidity disclosed

    Total liabilities are close to Rs. 2,42,900 crores, with ECB loans at 13.92%, ECB bonds at 6.48%, securitization at ~16%, domestic capital market at 17.33%, retail deposits at 25.95%, and bank/institutional term loans at 21%. The cost of liabilities has come down to 8.88% from 8.95% QoQ. Liquidity Coverage Ratio (LCR) is 268.74% (vs 286.12% at March end). The company has excess liquidity covering 5 months of liability repayment, which it plans to reduce to 3 months (Rs. 18,000-19,000 crores) within 3-4 months, running down ~Rs. 10,000 crores. The incremental cost of funds is 8.37% (down from 8.86% in March quarter). Deposit rates will be reduced by 40 bps from August, bringing the current cost for deposit interest rate to 7.6% (from 8-8.5% at FY start). The total cost of deposit (including intermediate cost) is ~8.8% now, targeted to be 8.3-8.4% by next quarter/August. Incremental NCD rate is 7.75-7.80%.

    Guidance & targets

    4
    CategoryTargetPriority
    Profitability
    Net Interest Margin (NIM)
    8.5-8.6%
    High
    Asset Quality
    Credit Cost on Total Assets
    2%
    High
    Liquidity
    Excess Liquidity (months of liability repayment)
    3 months
    High
    Liquidity
    Steady State Liquidity
    Rs. 18,000-19,000 crores
    High

    Net Interest Margin (NIM) Trajectory

    Next quarter (Q2 FY26)
    Current8.11%
    TargetImprovement towards 8.5-8.6% exit NIM

    Why it matters

    NIM compression is a key concern; its recovery, driven by reduced cost of funds and optimized liquidity, is crucial for profitability.

    We are confident that we will reach to 8.5% net interest margin for the full financial year by the end of the year. (Umesh G. Revankar, Page 11)

    How to verify

    key_financials.metrics[label='Net Interest Margin']

    Risks & concerns

    4
    RiskSeverity

    Seasonal slowdown in Q1

    Q1 is normally slower due to monsoon and festival season, impacting demand, especially in MSME and construction equipment.Management acknowledged

    low

    NIM compression due to higher cost of funds and excess liquidity

    NIM declined QoQ and YoY, but management has a clear plan to reduce borrowing costs and optimize liquidity to improve NIM.Management acknowledged

    medium

    Increase in Gross Stage-2 (GS2) assets

    GS2 assets increased by 40 bps QoQ, but management attributes this to temporary cash flow mismatches and seasonality, not a credit cost issue.Analyst downplayed

    low

    Increased competition in Gold Loan segment

    RBI allowing unsecured gold loans for banks could increase competition, but management believes it will formalize the sector, benefiting organized players.Analyst acknowledged

    low

    Q&A highlights

    8

    “As you rightly put it, it is more of a seasonal. This time the onset of monsoon was little early than they expected. Typically, monsoon arrives in the mid-June. This time it was in the last week of May in many parts of the country. So, there were some business disruptions here and there. That is the reason Stage-2 went up. But it is very marginal. Our customers normally move between Stage-1 and Stage-2 and they have cash flow mismatches whenever cash flow mismatches. But what is important is the credit cost. The credit cost did not go up. The credit cost has actually improved. So, we did not really read too much into the movement of Stage-2 increase.”

    Analyst questioned a rise in early delinquency indicators, and management explained it as seasonal and temporary, not impacting credit cost.

    asked by Chintan

    2 min read7 chapters

    Detailed Narrative

    01

    Q1 FY26 Performance Highlights

    Shriram Finance reported robust growth in Q1 FY26, with disbursements increasing 13.01% year-on-year to Rs. 41,816.75 crores. The Asset Under Management (AUM) expanded by 16.62% year-on-year to Rs. 2,72,249.01 crores, reflecting strong business momentum. Net Interest Income (NII) grew 12.55% year-on-year to Rs. 6,026.43 crores, contributing to an 8.84% year-on-year rise in Profit After Tax (PAT) to Rs. 2,155.73 crores.

    02

    Asset Quality and Credit Cost Improvement

    The company demonstrated an improvement in asset quality, with Gross Stage-3 assets reducing to 4.53% in Q1 FY26 from 5.39% in Q1 FY25. Net Stage-3 assets also saw a decline to 2.57% from 2.71% year-on-year. Furthermore, the credit cost on total assets improved significantly to 1.64% in Q1 FY26, down from 1.87% in Q1 FY25 and 2.07% in Q4 FY25, indicating effective risk management and recovery efforts.

    03

    Net Interest Margin (NIM) Compression and Outlook

    Net Interest Margin (NIM) compressed to 8.11% in Q1 FY26, compared to 8.79% in Q1 FY25 and 8.25% in Q4 FY25. Management attributed this to higher cost of funds and negative carry from excess liquidity. However, they expressed confidence in improving NIM, targeting an exit rate of 8.5-8.6% by the end of FY26 through planned reductions in borrowing costs and optimization of liquidity.

    04

    Cost-to-Income Ratio and Operational Efficiency

    The Cost-to-Income ratio increased to 29.29% in Q1 FY26, up from 27.45% in Q1 FY25 and 27.65% in Q4 FY25. This rise was primarily driven by higher staff costs, including annual increments and bonuses paid during the quarter. Management did not provide specific guidance on this ratio but implied ongoing efforts to manage costs.

    05

    Segmental Performance and Growth Drivers

    Commercial Vehicles (CV) remained the largest contributor to disbursements at Rs. 16,917 crores, followed by Passenger Vehicles at Rs. 8,162 crores and MSME at Rs. 6,358 crores. While MSME growth saw a sequential moderation to 3.5-4% and construction equipment disbursements were lower at Rs. 526 crores, management attributed these to Q1 seasonality and early monsoon, expecting a pickup in demand in Q2 and Q3. They highlighted strong demand in used CVs and a shift towards compact SUVs in the passenger vehicle segment.

    06

    Liquidity Management and Funding Strategy

    The company maintains a healthy Liquidity Coverage Ratio (LCR) of 268.74% and plans to reduce its excess liquidity from 5 months to 3 months of liability repayment within 3-4 months, targeting a steady state of Rs. 18,000-19,000 crores. The incremental cost of funds has decreased to 8.37%, and deposit rates are being reduced by 40 basis points from August, aiming to lower the total cost of deposits from ~8.8% to 8.3-8.4% by the next quarter.

    07

    Macroeconomic Environment and Outlook

    Management noted a positive macroeconomic backdrop with India's GDP growing at 6.5% and consumer inflation easing to 2.10% in June. They highlighted a strong rural economy, favorable monsoon forecasts, and increasing GST collections. These factors are expected to support rural consumption and overall economic growth, which bodes well for Shriram Finance's business, particularly in the LCV and SUV segments.

    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.