Unaudited Standalone Financial Results for the Quarter and Half Year ended September 30, 2026.

Ref No: 16/SE/CS/OCT/2026-27 Date: October 29, 2026 Listing Department L i s t i n g & Compliance Department BSE Limited National Stock Exchange of India Limited Phiroze Jeejeebhoy Towers, Exchange Plaza, 5th Floor Dalal Street, Mumbai – 400001 Plot No. C/1, “G” Block Bandra- Kurla Complex Bandra(E), Mumbai- 400051 BSE Scrip Code: 544020 NSE Symbol: ESAFSFB Dear Sir / Madam, Sub: Disclosure under Regulations 30, 33, 51 and 52 of Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations, 2015 - Outcome of Board Meeting held on Thursday, October 29, 2026 In continuation to our intimation dated October 16, 2026 and pursuant to Regulation 30 and 51 read with Schedule III of the Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations, 2015 (“SEBI Listing Regulations”), we hereby inform that, the Board of Directors of the Bank, in its meeting held on, Thursday, October 29, 2026, has, inter alia, considered and approved the following: i. Unaudited Standalone Financial Results of the Bank for the Quarter and Half Year ended September 30, 2026, along with the Limited Review Report thereon issued by the Joint Statutory Auditors of the Bank, M/s. Sundaram and Srinivasan, Chartered Accountants and M/s. Rodi Dabir & Co, Chartered Accountants. A copy of the Unaudited Standalone Financial Results of the Bank for the quarter and half year ended September 30, 2026, along with the Limited Review Report thereon issued by the Joint Statutory Auditors of the Bank is enclosed as Annexure - 1. The Disclosure in accordance with Regulation 52(4) of SEBI Listing Regulations, for the quarter and half year ended September 30, 2026 is enclosed as Annexure - 2. We hereby confirm and declare that the Joint Statutory Auditors have issued the Limited Review Report for the period ended September 30, 2026 with an unmodified opinion. ii. Recommended the re-appointment of Shri. George Kalaparambil John (DIN: 00694646) as Whole Time Director (Designated as Executive Director) of the Bank for a period of 3 (Three) years with effect from May 18, 2027 till May 17, 2030 to the Reserve Bank of India for its approval. It is confirmed that Shri. George Kalaparambil John is not debarred from holding the office of Director by virtue of any SEBI order or any other such authority and he is not disqualified from holding the office of director pursuant to provisions of Section 164 of the Companies Act, 2013. The disclosures as required under Regulation 30 of the SEBI Listing Regulations read with SEBI Circular no. HO/49/14/14(7)2025-CFD-POD2/I/3762/2026 dated January 30, 2026 is given as Annexure - 3. The press release and the investor presentation on financial and business performance of the Bank will be submitted through a separate announcement. The Board Meeting commenced at 12:00 Noon and the results were approved at 01:00 P.M. The above announcements are also being made available on the website of the Bank at https://www.esaf.bank.in/investor-relation/?id=disclosure-to-stock-exchanges. Requesting you to take the same on records. Thanking you, Yours Faithfully For ESAF Small Finance Bank Limited Ranjith Raj. P Company Secretary and Compliance Officer M/s. Sundaram & Srinivasan M/s. Rodi Dabir & Co Chartered Accountants Chartered Accountants 23, CP Ramaswamy Road, 282, Kapish House 2nd Floor, Alwarpet, Chennai, Opp. Punit Super Bazar, Tamilnadu - 600 018 Khare Town, Dharampeth, Nagpur, Maharashtra - 440010 Independent Auditor's Review Report on unaudited financial results for the quarter and half year ended September 30, 2026, of ESAF Small Finance Bank Limited pursuant to the Regulation 33 and 52 read with Regulation 63(2) of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 as amended. The Board of Directors ESAF Small Finance Bank Limited 1. We have reviewed the accompanying Statement of Unaudited Financial Results of ESAF SMALL FINANCE BANK LIMITED (the "Bank") for the quarter and half year ended September 30, 2026 (the "Statement"), being submitted by the Bank pursuant to the requirement of Regulation 33 and Regulation 52 read with Regulation 63(2) of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended (the "Listing Regulations") except for the disclosures relating to Pillar 3 disclosures as at September 30, 2026, including leverage ratio, liquidity coverage ratio and net stable funding ratio under Basel II Capital Regulations and have not been reviewed by us. 2. The Bank's Management is responsible for the preparation of the Statement in accordance with the recognition and measurement principles laid down in Accounting Standard 25 - Interim Financial Reporting ('AS 25') prescribed under Section 133 of the Companies Act, 2013 as amended, read with relevant rules issued thereunder, the relevant provisions of the Banking Regulation Act, 1949, the circulars, guidelines and directions issued by the Reserve Bank of India ('RBI') from time to time (the 'RBI Guidelines') and other accounting principles generally accepted in India and in compliance with Regulation 33 and 52 of the Listing Regulations. The Statement has been approved by the Bank's Board of Directors. Our responsibility is to express a conclusion on the Statement based on our review. 3. We conducted our review of the Statement in accordance with the Standard on Review Engagements (SRE) 2410, "Review of Interim Financial Information Performed by the Independent Auditor of the Entity" issued by the Institute of Chartered Accountants of India. This standard requires that we plan and perform the review to obtain moderate assurance as to whether the Statement is free of material misstatement. A review of interim financial information consists of making inquiries, primarily of persons responsible rur rittdttLidl dtlu dLLuu11Li11y rttdllt!r~, en ul diJiJlyi11y dltdlyliLdl dttu ull1e1 review procedures. A review is substantially less in scope than an audit conducted in accordance with Standards on Auditing specified under Section 143(10) of the Companies Act 2013 and consequently does not enable us to obtain assurance that we would become aware of all significant matters that might be identified in an audit. Accordingly, we do not express an audit opinion. Sundaram & Srinivasan Rodi Dabir & Co. Chartered Accountants Chartered Accountants 4. Based on our review conducted as stated in paragraph 3 above, nothing has come to our attention that causes us to believe that the accompanying Statement, prepared in accordance with the recognition and measurement principles laid down in AS 25 prescribed under Section 133 of the Companies Act, 2013, read with relevant rules issued thereunder, in so far as they apply to Banks, the RBI Guidelines and other accounting principles generally accepted in India, has not disclosed the information required to be disclosed in. terms of the Listing Regulations, including the manner in which it is to be disclosed, or that it contains any material misstatement or that it has not been prepared in accordance with the relevant prudential norms issued by RBI in respect of income recognition, asset classification, provisioning and other related matters. 5. The review of the unaudited financial results for the quarter ended 30 June 2026, the review of the unaudited financial results for the quarter and half year ended 30 September 2025, and the audit of the financial results for the year ended 31 March 2026, included in the Statement, were carried out by M/s. Kirtane & Pandit LLP, Chartered Accountants, jointly with M/s. Sundaram & Srinivasan, Chartered Accountants who have expressed unmodified conclusions in their review reports dated 31 July 2026 and 11 November 2025, respectively, and an unmodified opinion in their audit report dated 30 April 2026. The aforesaid reports have been furnished to us and have been considered by us for the purpose of our review of the Statem [Showing first 8,000 characters — download PDF for full document]