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    Utkarsh Small Finance Bank Limited

    UTKARSHBNK
    Financial Services·9 May 2025
    Management Summary

    Utkarsh Small Finance Bank reported a challenging Q4 FY25 marked by significant asset quality stress, with Gross NPAs rising to 9.43% and PAT falling to INR24 crores for FY25. Despite this, the bank demonstrated strong deposit growth, improved its CASA ratio, and saw robust expansion in its non-JLG secured loan portfolio. Management anticipates continued profitability stress in H1 FY26 but expects material improvement thereafter, alongside normalization of asset quality and disbursements in the microfinance segment.

    Highlights

    5
    • Deposits grew by 23% YoY to INR21,566 crores, driven by 33% YoY retail term deposits and 31% YoY CASA deposits.

    • CASA ratio improved to 21.8% as of March '25 from 19.7% in Dec '24, with CASA plus RTD ratio at 71%.

    • Non-JLG loan portfolio grew by 45% in FY'25, with MSME up 52% YoY to INR3,875 crores and Housing up 36% YoY to INR918 crores.

    • Secured loan share increased to 43% as of March '25 from 34% in March '24.

    • PPOP increased by 1% YoY to INR1,007 crores in FY'25, and surplus liquidity stood at INR3,800 crores with an LCR of 190%.

    Concerns

    4
    • Gross NPAs increased from 6.17% in Dec '24 to 9.43% in March '25.

    • PAT significantly declined to INR24 crores in FY'25 from INR498 crores in FY'24, impacted by high credit costs and interest income reversal.

    • JLG portfolio declined by approximately 18% during FY'25.

    • Profitability is expected to remain under stress in H1 FY'26.

    What Changed2

    vs Q1 FY26

    Guidance items9 → 12 (+3)Risks discussed5 → 4 (-1)

    Key financials

    Single quarter

    06 metrics
    1. 01Deposits₹21,566 Cr+23%YoY
    2. 02Gross Loan Book Growth+7.5%YoY
    3. 03CASA Ratio21.8%
    4. 04Gross NPAs9.4%
    5. 05PPOP₹1,007 Cr+1%YoY

    Capital allocation

    1
    high confidence
    CategoryHeadline
    Liquidity

    Cash ₹3,800 crores

    Surplus liquidity of around INR3,800 crores, which is higher than our usual liquidity requirement and a LCR ratio of 190%.

    Guidance & targets

    12
    CategoryTargetPriority
    Asset Quality
    SMA book normalization (microbanking)
    Normalized
    High
    Asset Quality
    Fresh NPA generation
    Reduce meaningfully
    Medium
    Asset Quality
    Pain/stress duration
    Another 2 quarters
    High
    Disbursements
    JLG disbursement normalization
    Normalized
    High
    Disbursements
    Higher disbursals
    Higher
    High
    Loan Book Growth
    JLG loan book decline arrested
    Decline arrested
    High
    Loan Book Growth
    Secured loan portfolio growth
    Around 4%-5% YoY increase
    High
    Profitability
    Profitability stress duration
    Under stress in H1 FY26, material improvement post H1 FY26
    High
    Operational Efficiency
    Operational and financial optimization
    Optimized
    High
    Reverse Merger
    SEBI approval
    Soon, hoping this month
    Medium
    Reverse Merger
    NCLT process duration
    7-9 months
    High
    Capital Adequacy
    Tier 1 capital raise
    Up to INR750 crores
    High

    SMA book normalization

    Q1 FY26
    CurrentReduced from 10% (Dec '24) to 5% (March '25)
    TargetNormalized

    Why it matters

    Key indicator of asset quality improvement and stabilization in the microbanking portfolio.

    As we highlighted during the last earnings call, we expect SMA book to normalize by quarter 1 FY '26.

    How to verify

    key_financials.metrics[label='SMA 0-90 Book']

    Risks & concerns

    4
    RiskSeverity

    Difficult operating environment for microfinance

    FY25 was challenging due to higher borrower level leverage, credit supply tightening, and guardrail norms in the microfinance sector.Management acknowledged

    high

    State-level ordinances impacting collections

    Ordinances in states like Karnataka and Tamil Nadu, while excluding regulated entities, could cause temporary disruption in ground-level collections.Analyst acknowledged

    medium

    Profitability remaining under stress

    Profitability is expected to remain under stress in H1 FY26 due to high credit costs and interest income reversal from JLG stress.Management acknowledged

    high

    Overall pain/stress in the microfinance sector

    The bank expects the pain or stress in the microfinance sector to continue for another two quarters (Q1 and Q2 FY26).Management acknowledged

    high

    Q&A highlights

    8

    “Secondly, what in both the ordinances, what they have done, they have specifically mentioned that the regulated entities of Reserve Bank of India are excluded from this. I do understand that sometime at the ground level, it may not go the same way and that's why there may be some temporary issue in terms of collections or, in the disruption of the operations.”

    Addresses a key regulatory risk for the microfinance sector and the bank's exposure, noting potential temporary collection issues despite regulatory exclusion.

    asked by Mohan Raj

    3 min read6 chapters

    Detailed Narrative

    01

    Challenging Microfinance Environment & Asset Quality Stress

    FY25 proved to be a challenging year for the microfinance sector, primarily due to higher borrower leverage and credit supply tightening. This environment led to a significant increase in the bank's Gross NPAs, which rose from 6.17% in December '24 to 9.43% by March '25. Consequently, the bank utilized INR190 crores in floating provisions to manage the stressed assets. Despite the overall stress, the SMA 0-90 book in the microbanking portfolio showed improvement, reducing from 10% in December '24 to 5% in March '25.

    02

    Robust Deposit Growth and Franchise Expansion

    The bank demonstrated strong performance in its deposit franchise, with overall deposits growing by approximately 23% year-on-year to INR21,566 crores. This growth was significantly driven by retail term deposits, which increased by 33% YoY, and CASA deposits, which grew by 31% YoY. As a result, the CASA ratio improved to 21.8% by March '25 from 19.7% in December '24. The bank also expanded its physical presence, opening over 200 new branches in FY25, bringing its total banking outlets to over 1,000 across 27 states and UTs.

    03

    Diversified Loan Portfolio Growth and Secured Lending Focus

    While the JLG portfolio experienced a decline of around 18% during FY25, the bank's non-JLG loan portfolio showed robust growth, increasing by 45% in FY25. Key segments contributing to this growth included MSME loans, which grew by 52% YoY to INR3,875 crores, housing loans, up 36% YoY to INR918 crores, and CE & CV loans, which increased by 26% YoY to INR1,188 crores. This strategic shift led to an increase in the share of secured loans in the overall portfolio from 34% in March '24 to 43% in March '25.

    04

    Profitability Impact and Future Outlook

    The bank's profitability was significantly impacted in Q4 FY25, with the Profit After Tax (PAT) for FY25 standing at INR24 crores, a substantial decrease from INR498 crores in FY24. This was primarily attributed to high credit costs and interest income reversal stemming from stress in the JLG book. Management anticipates that profitability will remain under stress in H1 FY26 but expects a material improvement in the profitability profile post H1 FY26, as FY26 is projected to be a year focused on operational and financial optimization.

    05

    Regulatory Developments and Reverse Merger Update

    The bank confirmed the full implementation of MFIN guardrail 2.0 from April 1, 2025, across the microfinance sector, which is expected to help control borrower leverage. Regarding the reverse merger, the bank has received the No Objection Certificate (NOC) from RBI and has responded to queries from SEBI. Management expressed hope for SEBI approval in May 2025, after which the NCLT process is estimated to take 7-9 months to complete.

    06

    Enhanced Collection and Underwriting Practices

    In response to the asset quality challenges, the bank has significantly strengthened its collection team, adding over 800 dedicated personnel for DPD 60-plus accounts to improve collection efficiency. Efforts also include reducing case load per staff and enhancing critical processes such as center meeting discipline and technology usage. Underwriting norms have been tightened across both JLG and non-JLG segments to plug identified gaps and improve overall asset quality.

    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.