What was filed
AU Small Finance Bank's board, meeting on 24 October 2026, approved the unaudited financial results for the quarter and half year ended 30 September 2026. The joint statutory auditors — M S K A & Associates LLP and Mukund M Chitale & Co. — issued an unmodified limited-review conclusion. The results are standalone; per the filing, the bank has no subsidiary, associate or joint venture, so consolidation does not apply.
The quarter in numbers
The quarter's defining feature is a steep year-on-year rise in net profit, which climbed against both the June 2026 and September 2025 quarters. Total income and operating profit before provisions also rose over the year, while provisions were lower than a year earlier. On asset quality, the gross NPA ratio eased versus a year ago even as absolute gross and net NPAs grew in rupee terms alongside a larger loan book. The paired period figures are in the key-numbers panel.
The Universal Bank transition
The filing restates the status of the bank's voluntary move to a Universal Bank licence. The bank applied to the RBI on 3 September 2024, received in-principle approval on 7 August 2025 (valid for 18 months), and submitted its application for the final Universal Banking licence in March 2026. The original stipulation requiring promoter shareholding to be transferred to a Non-Operating Financial Holding Company (NOFHC) was replaced by the RBI via its letter dated 6 March 2026, subject to the RBI's assessment of the bank's regulatory compliance.