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Jana Small Finance Bank Ltd

| Audited Financial Results for the Quarter and Year Ended March 31, 2026

Report Source

⬤29th Apr 26

Summary : Jana Small Finance Bank shows asset and deposit growth, but profitability declined year-on-year with negative cash flow.

Quarterly Report Analysis & Insights

Financial Disclosures

  1. Interest Expended: ₹ 2,75,97,431 (FY26)
  2. Operating Expenses: ₹ 2,44,93,568 (FY26)
  3. Provisions (other than tax) and contingencies: ₹ 83,92,360 (FY26)
  4. Interest earned: ₹ 5,35,28,650 (FY26)
  5. Other Income: ₹ 1,02,18,991 (FY26)
  6. Total Income: ₹ 6,37,47,641 (FY26)
  7. Net cash flow from operating activities: ₹ 59,36,435 (FY26)
  8. Net cash flow from investing activities: ₹ -4,13,26,574 (FY26)
  9. Net cash flow from financing activities: ₹ 1,64,05,416 (FY26)
  10. Net increase in cash and cash equivalents: ₹ -1,89,84,723 (FY26)
  11. Net worth: ₹ 4,215.50 crores
  12. Total Assets: ₹ 47,44,77,269 (FY26)
  13. Deposits: ₹ 35,78,44,891 (FY26)
  14. Advances: ₹ 33,82,76,851 (FY26)
  15. Capital Adequacy Ratio (CAR): 19.38%
  16. Gross NPA: 2.46%
  17. Net NPA: 0.92%
  18. Return on Assets (Annualized): 0.79%
  19. Debt-Equity Ratio: 1.24
  20. Total debts to Total assets: 11.58%
  21. Standalone (no subsidiaries/associates/joint ventures)

Corporate Overview

  1. India (Bengaluru, Mumbai)
  2. Estimated incremental impact of New Labour Codes on employee costs (₹ 11.89 crores)
  3. Reliance on Priority Sector Lending Certificates (PSLCs)
  4. Scheduled Commercial Bank
  5. Factual and regulatory-focused, no specific commentary provided.
  6. Retail customers (through branch network)
  7. Companies and statutory bodies (Wholesale Banking)
  8. Treasury
  9. Corporate/Wholesale Banking
  10. Retail Banking (including Digital Banking Units)
  11. Other Banking operations
  12. Proceeds from issues fully utilized for stated purposes.

Risk Factors

  1. Year-on-year profit before tax declined.
  2. Negative net cash flow from operations.
  3. New Labour Codes impact employee costs.
  4. Asset quality concerns with SMA/NPA transfers.

Key Drivers

  1. Healthy capital adequacy ratio maintained.
  2. Strong growth in deposits and advances.
  3. Net NPA ratio remains well managed.
  4. Quarterly profit before tax increased.

Auditor’s Report

  1. Unmodified opinion

Board Commentary

  1. Impact of New Labour Codes on employee costs
  2. Proceeds from issues fully utilized for stated purposes with no material deviations.

Management Discussion & Analysis

Operational Focus Areas

  1. Managing asset quality through transfers to ARCs

Performance Drivers

  1. Growth in total income (₹ 6,37,47,641 for FY26 vs ₹ 5,44,71,704 for FY25)
  2. Increase in interest earned (₹ 5,35,28,650 for FY26 vs ₹ 4,67,13,094 for FY25)
  3. Increase in deposits (₹ 35,78,44,891 for FY26 vs ₹ 29,11,97,813 for FY25)
  4. Increase in advances (₹ 33,82,76,851 for FY26 vs ₹ 27,15,54,759 for FY25)
  5. Quarterly profit before tax increased (Q4 FY26 vs Q4 FY25)

Risk Control Measures

  1. Transfer of Special Mention Accounts (SMA) to ARCs
  2. Transfer of Non-Performing Assets (NPA) to ARCs

Critical Risks

  1. Significant year-on-year decline in profit before tax (₹ 32,64,282 for FY26 vs ₹ 47,36,780 for FY25)
  2. Negative net cash flow from operating activities (₹ 59,36,435 for FY26 vs ₹ 4,07,32,510 for FY25)
  3. Negative net increase in cash and cash equivalents (₹ -1,89,84,723 for FY26 vs ₹ 2,42,07,876 for FY25)
  4. Exposure to accounts under resolution plans
  5. Debt slipped into NPA from resolution plans
Jana Small Finance Bank Ltd (JSFB) Quarterly Report Analysis & Insights | Dhanarthi