AU Small Finance Bank Ltd Q2 FY2026 Concall Summary & Transcript Notes

Source transcript PDF: https://www.stockscans.in/document/ybezmzn3ua98xzexkq6yhx4i.pdf

# 1. Financial Performance

## A. Key Figures
   *   **PAT Growth:** **6%** YoY H1 · **₹561 Cr** Q2 PAT (**₹1,142 Cr** H1) (4% ROA, 9% ROE H1)
   *   **Loan Growth:** **22%** YoY ex-unsecured · **17%** YoY including unsecured (7x system growth)
   *   **Deposit Growth:** **21%** YoY (nearly 2x system growth)
   * **NIM:** **5.5%** in Q2 (+5 bps QoQ from 5.4%)
   *   **Cost-Income Ratio:** **56%** in H1
   *   **Opex/Average Assets:** **~4%** in H1

## B. Revenue Growth
   *   **Resilient Core Growth:** Strong balance sheet expansion with robust loan and deposit growth, significantly outpacing system averages across segments.
   *   **Net Interest Income Momentum:** QoQ growth driven by portfolio expansion and **NIM leverage** from a 25 bps decline in cost of funds, despite a 19 bps drop in asset yields.[D]
   *   **Other Income Strength:** Core other income rose sequentially on **20% QoQ higher disbursements** and improved third-party product traction.

## C. Profitability Trends
   *   **Stable Returns:** Maintained healthy profitability with ROA steady at 4% and ROE at 9% for H1, reflecting efficient capital deployment.

## D. Cost Efficiency
   *   **Funding Cost Optimization:** NIM expansion fueled by aggressive high-cost deposit management, FABU repricing, and liquidity adjustments.
   *   **Disciplined Opex Management:** Cost-income ratio improved despite rising activity, with Opex/Average Assets holding near the upper end of historical range amid **20% disbursement growth**.
   *   **Sustainable Cost Framework:** Management reaffirmed commitment to **sub-60% cost-income ratio** while investing strategically for long-term scale.

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# 2. Loan Book & Asset Quality

## A. Key Figures
   *   **Total Loan Portfolio:** **₹115,000–120,000 Cr** (~33–35% mortgage)
   *   **Unsecured Loans:** **8%** of portfolio (↓23% YoY, ↓2% QoQ)
   *   **Credit Cost:** **₹481 Cr** in Q2 (↓ from ₹533 Cr in Q1) · **64 bps** on total assets (H1)
   * Collection Efficiency: 98.95% in Q2 (ex-bucket, highest in 5 quarters)
   *   **LGD & PCR (Vehicle Book):** **35–40 bps** LGD · **70%** PCR (realized LGD ~50% of provisions)

## B. Secured vs Unsecured Mix
   *   **Shift Toward Secured Lending:** Portfolio increasingly anchored in residential mortgage assets, with deliberate contraction in unsecured exposure.
   *   **Unsecured Book Rationalization:** Meaningful YoY and QoQ degrowth in unsecured segment reflects risk discipline, particularly in MFI and credit cards.

## C. Credit Cost Trends
   *   **Credit Cost Normalization Underway:** Clear inflection in H1, driven by lower slippages and improved performance in cards and MFI; on track for **100 bps full-year target**.
   *   **Cards & MFI Driving Improvement:** These two segments contributed **~50% of credit costs** but show sustained improvement, with Q2 marking first decline in card provisions in 12 months.
   *   **NIM Support from Credit Quality:** Reduced income reversals due to lower slippages are alleviating prior drag on NIM, aiding margin stabilization.

## D. Slippage & Recovery
   *   **Slippage Reduction Confirmed:** Overall slippages down **12% QoQ**, with notable improvement in cards, mortgages, and commercial banking.
   *   **Operational Recovery Strength:** Enhanced collection infrastructure and legal capabilities driving normalization, particularly in the **Andhra Pradesh LAP portfolio (₹1,000 Cr)**.
   *   **Sustainable Slippage Range Emerging:** Management expects gross slippage ratio to stabilize in the **5%–3% annual range** as unsecured portfolios mature, despite retail volatility.

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# 3. Deposit & Funding Mix

## A. Key Figures
   * Deposit Base: ₹1,32,000 Cr (+21% YoY, +3.8% QoQ)
   *   **CASA Growth:** **7% YoY** (current accounts +26%, savings +6%)
   * CASA Ratio: 29.4% (stable YoY)
   *   **New SA Accounts:** **35% volume growth**, **17% value growth** (H1 YoY)
   *   **Cost of Funds:** **83 bps** (-25 bps QoQ)

## B. CASA Composition
   *   **Strong Deposit Growth:** Robust expansion in total deposits driven by branch banking strength, with granular savings account acquisition showing **35% volume growth** in H1.
   *   **CASA Mix Shift:** Current account deposits outpaced savings, contributing to CASA growth despite flat overall ratio; commercial banking drives **40% self-funding** within CASA.
   *   **Retail Penetration Lagging:** Low self-funding among retail secured asset customers reflects rural/semi-urban footprint, though early traction seen with **95,000 new retail accounts**.

## C. Savings Account Repricing
   *   **Aggressive SA Rate Cuts:** Peak savings rate reduced by **75 bps** in FY, with **25 bps cut in October**, bringing peak rate to **5%** for balances up to ₹10 lakh.
   *   **Funding Cost Outlook:** Cost of savings deposits expected to fall **below 5%**, down from ~1%, aided by lagged rate transmission and ongoing repricing.
   *   **Market Share Strategy:** Bank pivoting to proactive SA acquisition beyond cross-selling, signaling shift toward volume-led deposit growth.

## D. Cost of Funds
   *   **Funding Cost Discipline:** CoF declined **25 bps QoQ** due to de-emphasis on high-cost deposits, with further reductions expected over next few quarters.
   *   **Rate Lag Effect:** Deposit pricing to keep easing as **12–15 month transmission lag** unfolds, with current cycle only **4–6 months into adjustment**.

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# 4. Segment & Product Performance

## A. Key Figures
   *   **Retail Secured Assets GLP:** ₹83,000 Cr (+20% YoY, +5% QoQ) (67% of GLP)
   *   **Wheels GLP:** ₹40,000 Cr (+26% YoY) (33% of GLP), >14% yield
   *   **Mortgages GLP:** ₹40,000 Cr (+14% YoY, +3% QoQ) (32% of GLP)
   *   **Gold Loans GLP:** ₹2,300 Cr (+19% QoQ) (2% of GLP), ~16% yield, ROA >3%
   *   **Commercial Banking GLP:** ₹25,000 Cr (+22% YoY, +4% QoQ) (21% of GLP), ~2% ROA
   *   **MFI GLP:** ₹6,200 Cr (5% of GLP), QoQ degrowth narrows to 1%
   *   **Credit Card GLP:** ₹2,200 Cr (-31% YoY, -3% QoQ) (of ₹2,900 Cr unsecured)
   *   **Wealth AUM:** ₹1,600 Cr
   *   **Secured Loan Growth:** +22% YoY (ex-unsecured)
   *   **Unsecured Portfolio:** -23% YoY (8% of total book)

## B. Retail Secured Assets
   *   **Core Growth Engine:** Retail Secured Assets remains the dominant and fastest-growing segment, delivering strong double-digit expansion with high-quality yields and stable credit performance.
   *   **Wheels Momentum:** Wheels segment shows robust growth and high yield, with aggressive branch-led distribution expansion set to nearly double footprint by 2026.
   *   **Mortgage Upside Potential:** Mortgage book, while growing steadily, remains below peers’ scale and has a clear path to **INR 1 lakh crores**, supported by improved credit metrics.
   *   **Gold Loans Scaling Up:** Gold loan book is being actively scaled via distribution; delivers **best-in-class ROA above 3%** and high yield despite small portfolio share.
   *   **Strategic Neutrality:** Management emphasizes no intent to deliberately shrink or expand any book—focus is on reviving broad-based growth after stabilizing the retail asset base.

## C. Commercial Banking
   *   **High-Growth Contributor:** Commercial Banking has delivered over **30% CAGR** in the past five years, with strong double-digit growth and stable asset quality, now poised for further acceleration.
   *   **Sectoral Specialization Strategy:** Dedicated verticals for NBFCs, real estate, and future entry into renewables enhance underwriting, risk control, and pricing power—evidenced by **100 bps yield premium in NBFC lending**.
   *   **Economic Sensitivity:** Business banking growth was muted due to weak economic activity but shows early signs of recovery linked to **GST data trends and rising consumption**.
   *   **Yield Management:** Despite lower yields (~11%) versus retail, the bank is selectively growing commercial assets, avoiding low-return loans while leveraging pan-India reach post-merger.
   *   **Fee & Distribution Growth:** Disbursements up sharply QoQ (+20%), driven by third-party products and business banking, boosting account acquisition and **fee income traction**.

## D. Microfinance & Credit Cards
   *   **Unsecured Reset Complete:** The strategic contraction in unsecured loans is ending; MFI book shows stabilization with degrowth moderating to **1% QoQ**, signaling readiness for gradual growth resumption.
   *   **Credit Card Discipline:** Credit card growth remains tightly controlled; new sourcing is being evaluated over the next **1–2 quarters** before any acceleration.
   *   **Improved Card Mix:** Digital credit card portfolio now has lower revolver share (**26% vs peak 35–36%**), indicating healthier usage and reduced risk.
   *   **FX & Remittance Growth:** AD1 license enabling new revenue streams—**FX income up nearly 50%**—with recent launch of **FX travel card** expanding customer offerings.

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# 5. Distribution & Expansion

## A. Key Figures
   *   **Operating Expenses:** **11%** YoY increase · **7%** QoQ increase
   *   **Employees Added:** **~4,500** in the quarter (primarily sales & underwriting)
   *   **Cross-Sold Savings Accounts:** **95,000** in 6 months (**₹180 Cr** value)
   *   **Wealth AUM:** **₹1,600 Cr** across **4 lakh customers**
   *   **Forex Income Growth:** **+50%** YoY
   *   **Bancassurance Partners:** **Over 15**, including LIC and SBI Life

## B. Branch Network Growth
   *   **Expansion-Driven Opex Growth:** Rising operating expenses reflect strategic investments in manpower and higher disbursement volumes to fuel pan-India distribution reach.
   *   **Targeted Workforce Build:** Employee additions heavily skewed toward revenue-generating roles in sales and underwriting, particularly in southern and eastern markets, signaling offensive growth posture.
   *   **Market Share Gains:** Strong asset and deposit growth, combined with distribution investments, are translating into increased market share.

## C. Geographic Reach
   *   **Strategic Footprint Deepening:** Presence in **21 states and 4 UTs** supports shift from expansion to market share capture, with recent focus on underpenetrated eastern and southern regions.
   *   **Long-Term Growth Anchored in South:** Initiatives like Mumbai relocation and bank acquisition have solidified South India footprint, underpinning sustainable growth ambitions beyond 2027.

## D. Cross-Selling Progress
   *   **Cross-Sell Momentum Building:** Dedicated focus on selling cards, insurance, wealth, and forex has generated meaningful traction, with **95,000 savings accounts** opened in 6 months and **50% YoY forex income growth**.
   *   **Insurance & Wealth Scalability:** Partnerships with **over 15 insurers**, including LIC and SBI Life, are expanding bancassurance reach, while Wealth Solutions scales to **4 lakh customers**.
   *   **Product-Led Engagement:** Launch of multicurrency forex card with Mastercard and revival of credit card and personal loan offerings serve as key cross-sell "hooks" to deepen customer relationships.
   *   **Asset-Centric Business Model:** Strategy prioritizes cross-selling loans and fee-based products to retail asset customers over deposit gathering, targeting **decent ROA** through granular engagement.
   *   **Differentiation via Distribution & Tech:** Universal Bank status and integrated tech enable superior customer engagement, reinforcing niche leadership.

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# 6. Credit & Regulatory Risks

## A. Key Figures
   *   **CGFMU Guarantee Coverage:** **69%** of MFI portfolio (end-Q2)
   *   **Risk Weight Reduction:** **40–50 percentage point** decrease expected on certain loan books
   *   **Universal Bank Transition Timeline:** **18-month** period from August 7, with **6 quarters remaining** to completion

## B. Portfolio Risk Exposure
   *   **Enhanced Credit Protection:** Significant expansion of government-backed credit guarantee coverage in MFI book, reducing lender risk and funding costs for targeted segments.
   *   **Regulatory Tailwinds:** Supportive policy environment driven by government reforms, monetary easing, and interest subsidy programs fostering growth conditions.
   *   **Favorable Capital Impact:** Draft ECL framework expected to be **neutral to positive** due to lower LGDs offsetting potential Stage 2 provisioning pressures, with historical experience informing confidence.
   *   **Broadening Risk Weight Benefits:** Reduced risk weights to extend beyond mortgages into collateralized business and agri banking portfolios, amplifying capital efficiency gains.

## C. Universal Bank Transition
   *   **Strategic Milestone Achieved:** In-principle RBI approval received for universal banking license, marking a transformative step that enhances brand credibility and depositor trust.
   *   **Growth & Cost Advantages:** License enables removal of INR 25 lakh ticket size restriction, driving commercial fee growth; expected to optimize cost of funds and lower customer acquisition costs via cross-selling.
   *   **Capital-Positive Transition:** Despite higher operational risk RWAs, lower minimum capital requirement (15% to 5%) results in **neutral to positive impact** on capital ratios; draft credit risk rules seen as beneficial.
   *   **Execution Readiness:** Platform already built with full investments in technology, team, and governance completed; remaining transition costs to be discretionary, primarily marketing-led.

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# 7. Guidance & Outlook

## A. Key Figures
   * Loan Portfolio: INR 1.23 lakh Cr (+17% YoY, +4.5% QoQ)
   * Opex/Assets: 4% in H1 (vs. 4.6% in H1 FY '25)
   *   **ESOP Awards:** **+75% YoY**
   *   **Credit Cost Guidance:** **≤1% of avg. total assets** (full year)

## B. Loan Growth Targets
   *   **Growth Resumes Post-Trough:** Q2 marks the cycle low, with core business momentum, unsecured book stabilization, and improving margins setting the stage for accelerated growth in H2.
   *   **H2 Tailwinds Building:** Festive demand, GST cuts, strong monsoon, and government capex to drive recovery, with disbursement traction improving in vehicle and MSME segments.
   *   **Demand Broadening:** October shows strong uptake in vehicle, home, business, and personal loans, though sustainability beyond festive season remains to be confirmed.
   *   **Market Share-Led Expansion:** Growth strategy prioritizes share gains over market tailwinds, supported by state-specific product customization and cost-of-funds reduction.
   *   **Confidence Restored in Unsecured Segment:** Bank plans to resume growth in credit cards and personal loans, signaling improved risk appetite and portfolio stability.

## C. Margin Expectations
   *   **NIM Expansion Continues:** Margins expected to rise over next two quarters on deposit repricing, with policy rate cut impacts fully absorbed.
   *   **Medium-Term NIM Path Mix-Dependent:** Future trajectory post-2025 hinges on commercial banking mix and lower leverage vs. prior cycles; no commitment to revisit 6%–1% levels.
   *   **Supportive Regulatory Climate:** CRR cut, LCR adjustments, RWA draft norms, and staggered ECL implementation enhance margin outlook alongside past rate cuts.
   *   **Credit Costs Normalizing:** Full-year credit costs seen within guidance, aided by unsecured asset recovery and seasonal improvement in secured segments.

## D. Opex & ROA Goals
   *   **Opex Discipline Intact:** Cost-to-income ratio targeted below **60%**, with opex growth expected to lag balance sheet expansion due to operating leverage and tech efficiencies.
   *   **Strategic Opex Phasing:** No major cost spikes expected despite universal bank transition; marketing spend to be staggered over **18 months** to manage outlays.
   *   **Growth Investments Balanced:** Slight H2 opex increase expected from higher volumes and geographic expansion, but medium-term spending to remain aligned with scalable franchise building.