SPANDANANSE18 October 2022

Spandana Sphoorty Financial Limited has informed the Exchange about Investor Presentation on the unaudited financial results of the Company for the quarter ended September 30, 2022

Spandana Sphoorty Financial Limited

Ref: SSFL/Stock Exchange/2022-23/094

Date: October 17, 2022

To BSE Limited, Department of Corporate Services P. J. Towers, 25th Floor, Dalal Street, Mumbai – 400001 Scrip Code: 542759

Dear Sir/Madam,

To National Stock Exchange of India Limited, Listing Department Exchange Plaza, C-1, Block G BandraKurla Complex, Bandra (E) Mumbai – 400051 Symbol: SPANDANA

Sub: Investor presentation on the unaudited financial results of the Company for the quarter ended September 30, 2022

Ref: Regulation 30 of SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015.

Pursuant to Regulation 30 of Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations, 2015 please find enclosed herewith a copy of Investor Presentation of the Company on the unaudited financial results for the quarter ended September 30, 2022.

We request you to take the above information on record.

Thanking you.

Your Sincerely, For Spandana Sphoorty Financial Limited Ramesh Periasamy

Digitally signed by Ramesh Periasamy Date: 2022.10.17 16:49:21 +05'30'

Ramesh Periasamy Company Secretary and Compliance Officer

Encl: as above

Spandana Sphoorty Financial Limited CIN - L65929TG2003PLC040648 Galaxy, Wing B, 16th Floor, Plot No.1, Sy No 83/1, Hyderabad Knowledge City, TSIIC, Raidurg Panmaktha, Hyderabad, Rangareddi TG 500081 IN Ph: +9140-45474750 | contact@spandanasphoorty.com | www.spandanasphoorty.com

(cid:54)(cid:83)(cid:68)(cid:81)(cid:71)(cid:68)(cid:81)(cid:68)(cid:3)(cid:54)(cid:83)(cid:75)(cid:82)(cid:82)(cid:85)(cid:87)(cid:92)(cid:3)(cid:41)(cid:76)(cid:81)(cid:68)(cid:81)(cid:70)(cid:76)(cid:68)(cid:79)(cid:3)(cid:47)(cid:76)(cid:80)(cid:76)(cid:87)(cid:72)(cid:71)

(cid:857)(cid:856)(cid:18)(cid:381)(cid:373)(cid:373)(cid:349)(cid:410)(cid:410)(cid:286)(cid:282)(cid:3)(cid:410)(cid:381)(cid:3)(cid:367)(cid:381)(cid:449)(cid:882)(cid:349)(cid:374)(cid:272)(cid:381)(cid:373)(cid:286)(cid:3)(cid:346)(cid:381)(cid:437)(cid:400)(cid:286)(cid:346)(cid:381)(cid:367)(cid:282)(cid:400)

(cid:89)(cid:1006)(cid:3)(cid:38)(cid:122)(cid:1006)(cid:1007)(cid:3)(cid:882) (cid:47)(cid:374)(cid:448)(cid:286)(cid:400)(cid:410)(cid:381)(cid:396)(cid:3)(cid:87)(cid:396)(cid:286)(cid:400)(cid:286)(cid:374)(cid:410)(cid:258)(cid:410)(cid:349)(cid:381)(cid:374)

Safe Harbor

This presentation and the accompanying slides (the “Presentation”), which have been prepared by Spandana Sphoorty Financial Limited (the “Company”),

have been prepared solely for information purposes and do not constitute any offer, recommendation or invitation to purchase or subscribe for any securities,

and shall not form the basis or be relied on in connection with any contract or binding commitment what so ever. No offering of securities of the Company will

be made except by means of a statutory offering document containing detailed information about the Company.

This Presentation has been prepared by the Company based on information and data which the Company considers reliable, but the Company makes no

representation or warranty, express or implied, whatsoever, and no reliance shall be placed on,

the truth, accuracy, completeness,

fairness and

reasonableness of the contents of this Presentation. This Presentation may not be all inclusive and may not contain all of the information that you may

consider material. Any liability in respect of the contents of, or any omission from, this Presentation is expressly excluded.

Certain matters discussed in this Presentation may contain statements regarding the Company’s market opportunity and business prospects that are

individually and collectively forward-looking statements. Such forward-looking statements are not guarantees of future performance and are subject to known

and unknown risks, uncertainties and assumptions that are difficult to predict. These risks and uncertainties include, but are not limited to, the performance of

the Indian economy and of the economies of various international markets, the performance of the industry in India and world-wide, competition, the

company’s ability to successfully implement its strategy, the Company’s future levels of growth and expansion, technological implementation, changes and

advancements, changes in revenue, income or cash flows, the Company’s market preferences and its exposure to market risks, as well as other risks. The

Company’s actual results, levels of activity, performance or achievements could differ materially and adversely from results expressed in or implied by this

Presentation. The Company assumes no obligation to update any forward-looking information contained in this Presentation. Any forward-looking statements

and projections made by third parties included in this Presentation are not adopted by the Company and the Company is not responsible for such third-party

statements and projections.

(cid:1006)

FY23Q2: Summary

Rating Watch

Resolved

(cid:131) Rating changed during the Quarter

a)

India Rating : A Stable from Ratings Watch with Negative Implication

b) Crisil : A Stable from Rating watch with developing implications

c)

ICRA : A- Stable from Rating watch with developing implications

Renewed Lender Confidence

(cid:131) Onboarded 10 additional lenders, 2 new first time marquee lenders

(cid:131) Borrowed Rs.1,080 crs during the quarter vs. Rs.155 crs in FY23Q1.

(cid:131) Marginal cost of borrowings has decreased from 14% in FY22Q4 to 13.1% in FY23Q1. This has further decreased to 12.64% in FY23Q2

(cid:131) Banks and capital market mix is 58:42

(cid:131) Comfortable liquidity position with Rs. 964 crs cash balance as on September 30, 2022

Financial Performance

(cid:131) Strong growth in all financial metrics: Increase in yield by 310 bps to 19.5% in FY23Q2.

(cid:131) Along with 60 bps reduction in borrowing cost, NIM has increased from 9.9% in FY23Q1 to 13.0% in FY23Q2

(cid:131) 2x increase in PPOP (pre-provision profit) from Rs. 51 crs in FY23Q1 to Rs 110 crs in Q2 - ROA of 3.8%

(cid:131) Spandana has further strengthened its management team with hiring of 4 CXO’s during the quarter in Business, Risk and Finance functions

People

(cid:131) Enhanced the Board with addition of 2 more illustrious board members with [30]+ years of experience

(cid:131) Added ~300 Loan Officers during Q2 with plan to further add 1,000 Loan Officers in Q3 to augment the disbursement & collection engines of the company

(cid:131) Focus on acquiring new customers continues. 46% disbursement in Q2 was to new customers. Acquired 1.23 lac new customers against 1.06 lac in the previous

quarter a 16% growth.

(cid:131) AUM of Rs. 5,782 crs, ~5% growth over previous quarter.

Business Momentum

(cid:131) Q2 disbursement of Rs.1,391 crs as against Rs.1,320 crs in Q1 (growth of 5.3%) & Rs.1,150 crs in FY22Q2 (growth of 21% YoY)

(cid:131) Post-Apr’21 book (Rs.4,730 crs) now constitutes 82% of the total portfolio (vs. 70% in the previous quarter) delivering collection efficiency of 97.5% (excluding

arrears)

(cid:131) Overall Collection Efficiency in FY23 Q2 is 101.3% (incl arrears) & 93.3% (excl arrears)

(cid:131) Focus on roll-back and stabilization of Arrear bucket. Par 1-90 bucket at 5.7% in FY23Q2 vs. 7.5% in FY23Q1.

(cid:131) GNPA at 7.47%, NNPA @ 3.96%.Total provisions of Rs.303 crs (5.2%) on balance sheet – sufficient to cover any risk in the portfolio.

(cid:131) Rural portfolio has increased from 85% to 88% on the overall book reaffirming the direction of focus on rural geographies.

Excludes DA amounting to 364 crs

3

Rating Revision by all 3 rating agencies with Comfortable Liquidity Position

Positive ALM^ (Rs. crs)

Rating Instrument

Assets

Liabilites

Bank Facilities / NCD’s

Rating Agency CRISIL/ ICRA

Rating

Year

A Stable/ A- Stable

Sep 2022

1,960

1,481

1,204

1,233

1,347

899

514

333

332

242

331

305

Bank Facilities / NCD’s/ MLD’s

India-Ra

A Stable

Aug 2022

Bank Facilities/NCD's/ MLD's

India-Ra

A RWN

Jun 2022

Bank Facilities/NCD's/ MLD's

ICRA/India-Ra

A RWN/A-*

May 2022

Bank Facilities

CRISIL

A*

Apr 2022

33

1

114

58

Bank Facilities / NCD’s/ MLD’s

Ind-Ra/ICRA

A / A-*

Mar 2022

upto 1m# 1m to 2m 2m to 3m 3m to 6m 6m to 12m 1Y to 3Y 3Y to 5Y Over 5Y

Bank Facilities / NCD’s/ MLD’s

Ind-Ra

A / A-

Dec 2021

Positive ALM on cumulative basis with assets maturing faster than liabilities

Closing cash and bank balance (Rs. 964 crs as on 30 Sep), sufficient to meet future liquidity needs.

^Excludes DA amounting to 364 crs *ratings under watch with developing implications; #cash and cash equivalents (incl FDs)

Bank Facilities / NCD’s/ MLD’s

CRISIL/ ICRA

A / A-*

Nov 2021

Bank Facilities

Bank Facilities / NCD’s/ MLD’s

Bank Facilities / NCD’s

CRISIL

Ind-Ra

ICRA

A

A

A-

Jul 2021

Dec 2020

Mar 2019

(cid:1008)

Renewed Lender Confidence. Momentum reflected in Fund Raise during Quarter

1,080

738

691

308

155

79

118

962

FY22Q1 FY22Q2 FY22Q3 FY22Q4 FY23Q1 FY23Q2

Existing Lender Relationships

First Time Lenders

10 new (in FY23) Lenders Onboarded with 2 Marquee first time Lenders

(cid:1009)

Diversified Borrowing Profile supported by Capital Adequacy at ~45%

Diversified Funding Mix (As on 30-Sep-22)

Net-worth and Capital Adequacy

Capital Adequacyy

42.4%

42.4%

46.8%

51.1%

47.9%

45.3%

(cid:1005)(cid:1008)(cid:1081)

Net worth (Rs. crs)

Capital infusion of Rs.290 crs

3,088

2,743

2,763

2,733

2,817

2,867

(cid:1007)(cid:1007)(cid:1081)

(cid:1007)(cid:1007)(cid:1081)

(cid:1005)(cid:1081)

(cid:1009)(cid:1081)

(cid:1005)(cid:1008)(cid:1081)

PSU

FPI

Private Bank

NBFC

DFI

Capital Markets

FY22Q1

FY22Q2

FY22Q3

FY22Q4

FY23Q1

FY23Q2

Gearing ratio

1.9x

1.8x

1.5x

1.2x

1.1x

1.3x

6

Financial performance - upward movement exhibited

Total Income (Rs. crs)

Net Interest Income (Rs. crs)

+20.1%

+35.2%

259

311

219

162

Yield (%)

+310 bps

Cost of Borrowings (%)

-60 bps

19.5%

11.8%

11.2%

16.4%

Excluding interest reversal of 38 crs, the yield is 19%

FY23Q1

FY23Q2

FY23Q1

FY23Q2

FY23Q1

FY23Q2*

FY23Q1

FY23Q2

PPOP & PBT (Rs. crs)

PPOP PBT

+115.7%

51

110

84

NIM (%)

+310 bps

13.0%

ROA (%) - annualised

Pre credit cost Post credit cost

+240 bps

2.8%

5.2%

3.8%

-301

FY23Q1

FY23Q2

FY23Q1

FY23Q2*

-14.2%

FY23Q1

FY23Q2

Excluding interest reversal of 38 crs, NIM is 12.4%

9.9%

*The Company has revised Pricing. Yield on new disbursements from 1st July is 24% p.a.

7

Disbursement Momentum Continues : 5.3% growth QOQ

1,385

1,391

1,320

FY22Q4

FY23Q1

FY23Q2

(Rs. crs)

(cid:1012)

..Along with New Member Acquisition. 46% loans in the quarter to new customers

New members acquired (in 000) New members acquired (in ‘000)

Split of FY23Q2 Disbursements (loan count)

101

106

123

46%

54%

FY22Q4

FY23Q1

FY23Q2

New Member Loans

Exisiting Member Loans

(cid:1013)

Structural Increase in Better Quality Core Asset Book. Post April’21 Book now at 82% vs 48% in March’22

March 2022

June 2022 (Post write-off)

September 2022

2,883 48%

933 15%

2,273 37%

353 6%

1,302 24%

205 3%

847 15%

3,857 70%

4,730 82%

AUM - Rs. 6,089 crs

AUM - Rs. 5,513 crs

AUM - Rs. 5,782 crs

Post Apr-21 Book

Pre Mar-21 originated Non-Restructured

Pre Mar-21 originated Restructured

~70.2 crs has moved from restructured portfolio to non-restructured book.

Excludes DA amounting to 364 crs

10

… With Stable Collection Efficiency Across All Buckets…

Sep-22 AUM 5,782 crs

4,730 82%

1,052 18%

Collection Efficiency: Post Apr-21 Originated Book

96.4%

97.5%

97.5%

Q4FY22

Q1FY23

Q2FY23

CE (Excl. Arrears)

Collection Efficiency: Overall Book

92.2%

94.0%

93.3%

Pre Apr-21 Originated Book

Post Apr-21 Originated Book

Q4FY22

Q1FY23

Q2FY23

CE (Excl. Arrears)

Excludes DA amounting to 364 crs

11

Engagement with customers has led to reduction in the 1-90 Bucket from 7.51% to 5.73%

Mar-22

873.3

156.5

207.7

14.3%

2.6%

3.4%

Jun-22

414.1

85.4

106.4

7.5%

1.6%

1.9%

Sep-22

331.2

79.7

5.7%

1.4%

86.1

1.5%

509.1

8.4%

222.3

4.0%

165.4

2.9%

1-30

30-60

60-90

1-30

30-60

60-90

1-30

30-60

60-90

AuM of Rs. 6,088.6 crs

AuM of Rs. 5,513.0 crs

AuM of Rs. 5,782.1 crs

Arrear book has decreased from 31.6% in March to 14.2% in June to 13.1% in September

Rs. 24 crs arrear book decreased from June to September

6% of POS has moved forward while balance has been pulled back or stayed in the same bucket and collected.

% of total AUM Excludes DA amounting to 364 crs

12

Adequate Provisioning Buffer and Potential Upside from Write-off Recovery with high capital adequacy of 45.3%

PAR 90+

38

217

112

53

239

134

FY23 Q1

FY23 Q2

Particulars (Rs. crs)

AUM

% AUM

ECL Provision

Coverage

AUM

% AUM

ECL Provision

Coverage

Stage 1

4,953

89.86%

Current

4,731

85.82%

- 1-30

222

4.03%

Stage 2

192

3.48%

Stage 3*

367

6.67%

Total

5,513

100%

32

27

5

52

190

274

0.65%

5,190

89.67%

0.58%

5,025

86.81%

2.14%

165

2.86%

26.89%

166

2.86%

51.66%

426

7.47%

4.96%

5,782

100%

32

29

3

45

226

303

0.62%

0.57%

2.09%

26.85%

52.25%

5.23%

FY23 Q1

FY23 Q2

Particulars

Post Apr-21 Book

Pre Mar-21 originated Non-Restructured

Pre Mar-21 originated Restructured

GNPA#

NNPA

Capital Adequacy (CRAR %)

FY23 Q1

FY23 Q2

SSFL

6.51%

3.34%

Consolidated

6.67%

3.40%

47.9%

SSFL

7.31%

3.89%

Consolidated

7.47%

3.96%

45.3%

#Customers who have pre-closed the loans while they are 90+ have been added back ^Excludes DA amounting to 364 crs *Excludes Rs.6 crs of employee loans

13

Operational Performance Update –FY23 Q2

Growth in Borrowers with New Member Acquisitions

Stable Cohort of Branches

(In lakhs)

+1.9%

No of branches (#)

-0.2%

23.5

21.3

21.7

1,120

1,117

1,115

Mar-22

Jun-22

Sep-22

Mar-22

Jun-22

Sep-22

Investment behind Growth with Increase in Employees

Improvement in AUM/Branch

No. of Employees

8,763

8,294

8,426

No. of Loan officers

6,521

6,099

6,374

+4.5%

AuM/crs

5.9

+3.8%

5.3

5.5

Mar-22

Jun-22

Sep-22

Mar-22

Jun-22

Sep-22

Consolidated Profit & Loss Statement

Particulars (Rs. crs)

Revenue from Operations

Interest income

Commission and incentive income

Net gain on fair value changes

Other Income

Total income from operations

Non-operational Income

Total income

Expenses

Finance cost

Net loss on financial assets and liabilities designated at fair value through profit or loss

Employee benefit expense

Depreciation and amortization expense

Other expenses

Total Expenses

Pre-Provision Operating Profit (PPOP)

Impairment on financial instruments and other provisions

Profit before Tax

Tax expense

Profit after tax

Q2FY23

Q1 FY23

Q2 FY22

FY22

277.3

-

6.3

14.9

298.5

12.5

311.0

92.1

-

72.2

2.4

34.2

200.9

110.1

25.8

84.3

29.2

55.2

243.9

-

4.0

2.3

250.2

8.5

258.8

96.8

-

79.5

2.2

29.6

208.2

50.6

351.7

(301.1)

(81.4)

(219.7)

350.5

-

31.1

14.1

395.7

0.5

396.2

149.8

-

56.2

1.5

19.0

226.3

169.9

241.4

(71.5)

(12.8)

(58.7)

1,336.5

6.5

78.2

41.6

1,462.8

17.2

1,480.0

540.1

0.1

228.4

9.2

124.8

902.6

577.4

480.5

96.8

27.0

69.8

15

Consolidated Balance Sheet – Net-worth of 2,867 Crs

ASSETS (Rs. crs)

Financial Assets

Cash and cash equivalents

Bank Balances other than cash and cash equivalents

Trade Receivables

Loan Portfolio

Investments

Other financial assets

Total Financial Assets

Non-Financial Assets

Inventories

Current tax assets (net)

Deferred tax assets (net)

Property, Plant and Equipment

Intangible assets

Goodwill

Other non-financial assets

Total Non-financial assets

Total Assets

Sep 30, 2022

Mar 31, 2022

LIABILITIES & EQUITY (Rs. crs)

Sep 30, 2022

Mar 31, 2022

866.3

97.6

20.7

727.2

475.1

20.1

5,390.2

5,518.4

2.3

85.9

2.4

74.6

Financial Liabilities Debt Securities

Borrowings (Other than Debt Securities)

Subordinated Liabilities

Other Financial liabilities

Total Financial Liabilities

Non-Financial Liabilities

Current Tax Liabilities (net)

6,406.4

6,817.7

Provisions

15.4

34.3

269.4

25.8

5.5

17.4

25.9

-

18.8

184.2

6.8

7.1

17.4

24.3

Other Non-Financial liabilities

Total Non-Financial Liabilities

Equity

Equity Share Capital

Other Equity

Equity attributable to shareholders of the company

Non-Controlling Interest

393.8

258.6

Total Equity

6,856.8

7,076.3

Total Liabilities and Equity

1,813.5

1,922.4

20.2

164.8

1,778.2

1,973.7

20.2

131.2

3,920.8

3,903.3

9.6

3.9

55.7

69.1

28.2

4.0

50.9

83.1

71.0

69.1

2,795.6

3,018.5

2,866.6

3,087.6

0.2

2,866.8

6,856.8

2.4

3,089.9

7,076.3

(cid:1005)(cid:1010)

Company :

Spandana Sphoorty Financial Limited CIN: L65929TG2003PLC040648

www.spandanasphoorty.com

THANK YOU

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