Unaudited Standalone Financial Results for the quarter ended June 30, 2026

Ref No: 23/SE/CS/JULY/2026-27 Date: July 31, 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 Friday, July 31, 2026- Unaudited Standalone Financial Results of the Bank for the Quarter ended June 30, 2026 In continuation to our intimation dated July 23, 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 Friday, July 31, 2026, has, inter alia, considered and approved the Unaudited Standalone Financial Results of the Bank for the quarter ended June 30, 2026, along with the Limited Review Report thereon issued by the Joint Statutory Auditors of the Bank, M/s. Kirtane and Pandit LLP, Chartered Accountants and M/s. Sundaram and Srinivasan, Chartered Accountants. Therefore, pursuant to Regulation 30, 33, 51 and 52 of the SEBI Listing Regulations, we are enclosing herewith the following: i. Unaudited Standalone Financial Results of the Bank for the quarter ended June 30, 2026, along with the Limited Review Report thereon issued by the Joint Statutory Auditors of the Bank, M/s. Kirtane and Pandit LLP, Chartered Accountants and M/s. Sundaram and Srinivasan, Chartered Accountants. ii. The Disclosure in accordance with Regulation 52(4) of SEBI Listing Regulations, for the Quarter ended June 30, 2026. iii. The Disclosure in accordance with Regulation 52(7) and 52(7A) of SEBI Listing Regulations regarding utilization of issue proceeds of non-convertible securities for the Quarter ended June 30, 2026. We hereby confirm and declare that the Joint Statutory Auditors have issued the Limited Review Report for the period ended June 30, 2026 with an unmodified opinion. 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 P.M. and the results were approved at 01:00 P.M. You are requested to take note of the above. 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 into your records. Thanking you, Yours Faithfully For ESAF Small Finance Bank Limited Ranjith Raj. P Company Secretary and Compliance Officer Kirtane & Pandit LLP Sundaram & Srinivasan Chartered Accountants Chartered Accountants 601,6th Floor 23, CP Ramaswamy Road, Earth Vintage Building, Alwarpet, Dadar West, Chennai - 600 018, India Mumbai 400 028, India, Tel: +044 2498 8762 Tel: +91 022 69328846 /47 Independent Auditor's Review Report on unaudited financial results for the quarter ended June 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 ended June 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 June 30, 2026, including leverage ratio under Basel II Capital Regulations as have been disclosed on the Bank's website 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 for financial and accounting matters, and applying analytical and other 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. Kirtane & Pandit LLP Sundaram & Srinivasan 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 statement includes comparative financial information for the previous reporting period, which was reviewed by Kirtane & Pandit LLP, Chartered Accountants, one of the joint statutory auditors of the Bank, who have expressed an unmodified conclusion. Accordingly, Sundaram & Srinivasan, Chartered Accountants, do not express any conclusion on the comparative figures reported during the previous periods. Our conclusion on the Statement is not modified in respect of this matter. For Kirtane & Pandit LLP Chartered Accountants (Firm Registration No. 105215W/W100057) Mittal Shah S Ramkumar Partner Partner Membership No.: 147370 Membership No.: 238820 UDIN: 26147370MIGKDF4699 U DIN: 26238820M N KNJT6640 Place: Mannuthy Place: Mannuthy Date: July 31, 2026 Date: July 31, 2026 WESAF Building No.Vll/83/8, ESAF Bhavan, Thrissur - Palakkad National Highway, Mannuthy, Thrissur, Kerala - 680651 ESAF SMALL FINAi-iCE BANH CIN : L65990KL2016PLC045669 Statement of Unaudited Financial Results for the quarter ended 30 June 2026 Rs. In Lakh SI Particulars Quarter ended Year ended No. 30 June 2026 31 March 2026 30 June 2025 31 March 2 [Showing first 8,000 characters — download PDF for full document]