Key Financial Results

Quarterly Performance (₹ Crores, unless specified)

Revenue from Operations:

  • Interest Income: ₹452.67 (Q1 2026) vs ₹426.80 (Q4 2025) vs ₹359.28 (Q1 2025)
  • Fees and Commission Income: ₹19.56 (Q1 2026) vs ₹19.50 (Q4 2025) vs ₹14.59 (Q1 2025)
  • Net Gain on Fair Value Changes: ₹5.14 (Q1 2026) vs ₹48.01 (Q4 2025) vs ₹18.55 (Q1 2025)
  • Total Revenue from Operations: ₹477.37 (Q1 2026) vs ₹515.08 (Q4 2025) vs ₹405.46 (Q1 2025)

Other Income: ₹12.29 (Q1 2026) vs ₹16.83 (Q4 2025) vs ₹9.17 (Q1 2025)

Total Income: ₹489.66 (Q1 2026) vs ₹531.91 (Q4 2025) vs ₹414.63 (Q1 2025)

Expenses:

  • Finance Cost: ₹130.61 (Q1 2026) vs ₹134.55 (Q4 2025) vs ₹126.33 (Q1 2025)
  • Impairment on Financial Instruments: ₹81.41 (Q1 2026) vs ₹79.66 (Q4 2025) vs ₹86.71 (Q1 2025)
  • Employee Benefit Expenses: ₹138.64 (Q1 2026) vs ₹125.65 (Q4 2025) vs ₹113.80 (Q1 2025)
  • Depreciation and Amortization: ₹6.17 (Q1 2026) vs ₹7.96 (Q4 2025) vs ₹5.10 (Q1 2025)
  • Other Expenses: ₹35.68 (Q1 2026) vs ₹42.68 (Q4 2025) vs ₹29.71 (Q1 2025)
  • Total Expenses: ₹392.51 (Q1 2026) vs ₹421.03 (Q4 2025) vs ₹373.74 (Q1 2025)

Profit Before Tax: ₹97.15 (Q1 2026) vs ₹110.88 (Q4 2025) vs ₹40.89 (Q1 2025)

Tax Expense:

  • Current Tax: ₹27.20 (Q1 2026) vs ₹20.56 (Q4 2025) vs ₹13.65 (Q1 2025)
  • Deferred Tax: (₹4.55) (Q1 2026) vs ₹4.41 (Q4 2025) vs (₹3.35) (Q1 2025)
  • Total Tax: ₹22.65 (Q1 2026) vs ₹24.97 (Q4 2025) vs ₹10.30 (Q1 2025)

Profit for Period: ₹74.50 (Q1 2026) vs ₹85.91 (Q4 2025) vs ₹30.59 (Q1 2025)

Earnings Per Share:

  • Basic: ₹3.02 (Q1 2026) vs ₹3.89 (Q4 2025) vs ₹1.60 (Q1 2025)
  • Diluted: ₹3.00 (Q1 2026) vs ₹3.85 (Q4 2025) vs ₹1.57 (Q1 2025)
  • Nominal Value: ₹2.00

Key Financial Metrics (as at June 30, 2026)

  • Debt Equity Ratio: 2.22 times
  • Net Worth: ₹2,528.01 crores
  • Total Debts to Total Assets: 66.77%
  • Net Profit Margin: 15.22%
  • Gross Stage III Ratio: 4.49%
  • Net Stage III Ratio: 1.67%
  • Provision Coverage Ratio: 63.80%
  • Capital to Risk-Weighted Assets Ratio: 42.38%
  • Liquidity Coverage Ratio: 269.61%

IPO Proceeds Utilization

  • IPO Date: February 16, 2026
  • Fresh Issue: 55,038,759 equity shares
  • Offer for Sale: 23,255,812 equity shares
  • Issue Price: ₹129 per share (Face Value ₹2)
  • Net Proceeds from Fresh Issue: ₹672.24 crores (after deducting ₹37.76 crores offer expenses)
  • Utilization: Full amount (₹672.24 crores) utilized for "Augmenting capital base to meet future capital requirements" as per prospectus
  • Offer Expenses: ₹28.55 crores incurred, provision created for remaining amount

ESOP Activity

  • Nomination & Remuneration Committee approved transfer of 420,784 Equity Shares from Aye Finance Employees Welfare Trust to employees on April 24, 2026
  • Additional transfer of 52,528 Equity Shares approved on May 22, 2026

Debt Securities

Listed NCDs outstanding as of June 30, 2026:

  • Total outstanding: ₹1,061.48 crores across 16 issuances
  • ISINs include: INE501X07570, INE501X07588, INE501X07596, INE501X07620, INE501X07638, INE501X07646, INE501X07653, INE501X07661, INE501X07679, INE501X07687, INE501X07695, INE501X07703, INE501X07711, INE501X07729, INE501X07737

Security Cover

  • All listed secured Non-Convertible Debentures are secured by first exclusive charge on hypothecated book debts
  • Minimum security cover: 100% of outstanding amount
  • Book value of assets covering debt: ₹8,391.21 crores

Auditor

  • SS Kothari Mehta & Co. LLP, Chartered Accountants
  • Limited review report dated July 22, 2026
  • UDIN: 26092671XROETG8434

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