SPANDANANSE30 October 2023

Spandana Sphoorty Financial Limited has informed the Exchange about Investor Presentation

Spandana Sphoorty Financial Limited

Ref: SSFL/Stock Exchange/2023-24/111

Date: October 30, 2023

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

Dear Sir/Madam,

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

Sub: Investor presentation on the unaudited financial results of the Company for the quarter and half year ended September 30, 2023.

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

Pursuant to Regulation 30 of SEBI LODR Regulations, please find enclosed herewith a copy of Investor Presentation of the Company on the unaudited financial results for the quarter and half year ended September 30, 2023.

Kindly take the same on record.

Thanking you.

Yours sincerely, For Spandana Sphoorty Financial Limited

Ramesh Periasamy Company Secretary and Chief 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

Celebrating Bharat!

Spandana Sphoorty Financial Limited

Madhubani Art

Q2 FY24 Investor Presentation

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.

2

YOY - AUM up 69%, customer Acquisition up 183%, PAT up 127%, Income up 106%

Delivering customer acquisition led growth

Deepening lender relationships

Client Addition

3.5 L

YoY +183%

QoQ 34%

Borrower count

27 L

YoY +24%

QoQ 12%

Strong growth in Disbursement & AUM

Disbursement

AUM

₹2,513 Cr

YoY +81%

QoQ 51%

₹9,784 Cr

YoY +69%

QoQ 11%

Lending partners

54

Funds raised

₹3,191 Cr

YoY +195%

QoQ 107%

Comfortable cash & capital position Cash & Bank balance

CRAR

36.6%

₹1,850 Cr

Stable portfolio quality

Robust financial performance

1 – 90 Dpd

GNPA

NNPA

Income

PPOP

PAT

2.04%

1.40%

0.42%

₹640 Cr

₹258 Cr

₹125 Cr

YoY -369 bps

QoQ +68 bps

YoY -597 bps

QoQ -23 bps

YoY -343 bps

QoQ -7 bps

YoY +106%

QoQ +21%

YoY 134%

QoQ +36%

YoY +127%

3

QoQ +5%

3

24% YoY growth in borrower base Momentum on increasing distribution sustained – 199 new branches added

No. of borrowers (in L)

Branch count

21.7

22.4

22.6

27.0

24.1

Sep-22

Dec-22

Mar-23

Jun-23

Sep-23

Number of employees

No. of Employees

8,426

8,732

10,016

10,671

12,677

No. of Loan officers excluding trainees

8,504

7,103

7,033

5,659

5,478

Sep-22

Dec-22

Mar-23

Jun-23

Sep-23

1,502*

323

1,227 64

1,303

140

1,115

1,115

1,163

1,163

1,179

Sep-22

Dec-22

Mar-23

Jun-23

Sep-23

Monthly Weekly

Total

*95 branches yet to start operations

AUM per branch (₹ Cr)

7.3

7.2

7.0^

6.1

5.5

Sep-22

Sep-23 ^For operational branches; AUM / Branch with tenure >1 year is ₹8.6 Cr

Dec-22

Jun-23

Mar-23

4

Focus on new customer acquisition sustained 183% YoY growth in borrower addition; ~31% new borrowers from 7 focus states

New customers acquired (in ‘000)

31% customer acquisition from 7 focus states

QoQ 34%

YoY +183%

350

260

1. Bihar 2. Rajasthan 3. Uttar Pradesh 4. West Bengal 5. Haryana 6. Tamil Nadu 7. Gujarat

7 Focus States 31%

123

Other States 69%

Q1 FY24

Q2 FY24

Q2 FY23

22% AUM from 7 focus states

5

AUM growth momentum continues ~69% YoY growth in AUM; 81% YoY growth in Disbursement

AUM (₹ Cr) - YoY Growth of 69%

AUM (₹ Cr) – QoQ Growth of 11%

9,784

69%

5,782

43.6% Share of top 3 states

6,852

5,782

8,511

8,848

11%

9,784

Q2FY23

Q2FY24

Q2FY23

Q3FY23

Q4FY23

Q1FY24

Q2FY24

Disbursement (₹ Cr)

QoQ 51%

2,513

YoY +81%

1,664

1,391

Q1FY24

Q2FY24

Q2FY23

6

Net Collection Efficiency at 97.7%, Current book at 96.7%

Collection Efficiency (%)

AUM (₹ Cr) & Current book (%)

101.3% 102.1% 102.5% 101.5% 100.3%

10,000

93.3%

94.5%

97.6%

98.1%

97.7%

9,500

9,000

8,500

8,000

7,500

7,000

6,500

6,000

5,500

5,000

86.9%

5,782

96.6%

97.1%

92.1%

8,848

8,511

6,852

Q2FY23 Q3FY23 Q4FY23 Q1FY24 Q2FY24

Gross CE

Net CE

Q2FY23

Q3FY23 AUM (in ₹ Cr)

Q4FY23

Q1FY24

Q2FY24

Current Book (% of AUM)

9,784

100.0%

96.7%

95.0%

90.0%

85.0%

80.0%

75.0%

70.0%

65.0%

7

Portfolio quality: 1-90 book at 2.04%

1 – 90 dpd

14.40%

7.51%

5.73%

1 – 30 dpd

8.36%

4.03%

2.86%

2.59%

1.54% 1.36% 2.04%

1.16%

0.58% 0.55% 0.85%

Q4 FY22

Q1 FY23

Q2 FY23

Q3 FY23

Q4 FY23

Q1 FY24

Q2 FY24

Q4 FY22

Q1 FY23

Q2 FY23

Q3 FY23

Q4 FY23

Q1 FY24

Q2 FY24

31 – 60 dpd

3.41%

1.93%

1.49%

61 – 90 dpd

2.57%

1.55%

1.38%

0.83%

0.54% 0.42% 0.60%

0.60%

0.42% 0.39%

0.59%

Q4 FY22

Q1 FY23

Q2 FY23

Q3 FY23

Q4 FY23

Q1 FY24

Q2 FY24

Q4 FY22

Q1 FY23

Q2 FY23

Q3 FY23

Q4 FY23

Q1 FY24

Q2 FY24

8

GNPA reduces to 1.40%; NNPA at 0.42%

18.65%

10.46%

6.69%

3.24%

7.37%

3.84%

5.31%

2.52%

2.07%

1.63%

0.64%

0.49%

1.40%

0.42%

Q4FY22

Q1FY23

Q2FY23

Q3FY23

Q4FY23

Q1FY24

Q2FY24

GNPA

NNPA

9

Portfolio risk sufficiently covered with PCR at 70.26%

Provisioning & Coverage

Stage 1

Current

- 1-30

Stage 2

Stage 3

Total

Q2 FY24

Q1 FY24

Loans Outstanding (₹ Cr)

% of Loans Outstanding

ECL Provision (₹ Cr)

Coverage

Loans Outstanding (₹ Cr)

% of Loans Outstanding

ECL Provision (₹ Cr)

8,817

8,740

77

107

127

9,052

97.41%

96.56%

0.85%

1.19%

1.40%

100%

85

82

2

43

89

216

0.96%

0.94%

3.07%

39.68%

70.26%

2.39%

8,191

8,144

46

68

137

8,395

97.56%

97.01%

0.55%

0.81%

1.63%

100%

85

84

1

26

96

207

Coverage

1.04%

1.03%

2.97%

38.59%

70.10%

2.47%

Q2 FY24

Q1 FY24

Impairment on financial instruments in Q2FY24

SSFL

Consolidated

SSFL

Consolidated

GNPA

NNPA

PCR

1.27%

1.40%

1.49%

1.63%

0.38%

0.42%

0.45%

0.49%

70.00%

70.26%

70.00%

70.10%

* Represents impairment cost pertaining to loans disbursed prior to April’21 & Security Receipts

- On write-off’s

- On GNPA

- On stage 1, 2 & others

Sub-total

Others*

Total

Amount (₹ Cr)

% of average loan O/s

6.43

8.03

17.18

31.64

58.41

1.4%

2.6%

90.05

4.1%

10

Liability relationships being strengthened ~195% YoY growth in fund mobilization

Incremental borrowing (in ₹ Cr)

Cost of borrowing

QoQ 107%

YoY +195%

3,191

12.6%

12.7%

12.4%

12.6%

12.5%

12.3%

12.5%

12.3%

11.2%

11.5%

Q2 FY23

Q3 FY23

Q4 FY23

Q1 FY24

Q2 FY24

Cost of Borrowing

Marginal Cost of Borrowing

1,542

Diversified borrowing mix

1,080

Q1 FY24

Q2 FY24

Q2 FY23

1%

38%

14%

47%

Q2 FY23

1%

42%

14%

43%

Q3 FY23

2%

36%

17%

45%

Q4 FY23

2%

32%

18%

48%

Q1 FY24

2%

5%

28%

21%

44%

Q2 FY24

Banks

NBFC

DFI

FPI

Capital Markets

11

Income and profitability continue to trend higher YoY – Net Income up 89%, PAT up 127%

Total Income* (₹ Cr)

Net Income*^ (₹ Cr)

QoQ 21%

YoY +106%

640

Q2 FY24

QoQ +36%

258

YoY +134%

527

Q1 FY24

PPOP* (₹ Cr)

189

Q1 FY24

Q2 FY24

310

Q2 FY23

110

Q2 FY23

QoQ 26%

412

YoY +89%

328

Q1 FY24

Q2 FY24

PAT (₹ Cr)

QoQ +5%

YoY +127%

119

125

Q1 FY24

Q2 FY24

219

Q2 FY23

55

Q2 FY23

*Includes Net gain on fair value change of ₹42 Cr toward DA transaction undertaken in Q2FY24 & ₹3 Cr in Q1FY24 ^Net Income = Total income less finance cost

12

Yields improve further while NIM remains stable NIM stable at 14.1% and yield improves to 24.5%

Yield (%)

Cost of Borrowing (%)

QoQ +41 bps

YoY +496 bps

24.0%

24.5%

19.5%

QoQ +1 bps

YoY +131 bps

12.5%

12.5%

11.2%

Q1 FY24

Q2 FY24

Q2 FY23

Q1 FY24

Q2 FY24

Q2 FY23

NIM (%)

Gearing (x)

QoQ -11 bps

YoY +113 bps

14.2%

14.1%

13.0%

1.98

2.31

Q1 FY24

Q2 FY24

Q2 FY23

Q1 FY24

Q2 FY24

1.31

Q2 FY23

13

ROA at 5.7%, Cost to Income at 41.8%, ROE at 15.1%

Cost to income* (%)

Opex to AUM (%)

QoQ -89 bps

YoY -791 bps

49.7%

42.7%

41.8%

Q1 FY24

Q2 FY24

Q2 FY23

QoQ +19 bps

YoY -136 bps

6.4%

Q1 FY24

6.6%

Q2 FY24

8.0%

Q2 FY23

ROA (%)

ROE (%)

QoQ -19 bps

YoY +187 bps

5.9%

5.7%

Q1 FY24

Q2 FY24

3.8%

Q2 FY23

QoQ -10 bps

YoY +737 bps

15.2%

15.1%

Q1 FY24

Q2 FY24

7.7%

Q2 FY23

*Normalized for Net gain on fair value change of ₹42 Cr toward DA transaction undertaken in Q2FY24 & ₹3 Cr in Q1FY24

14

Net-worth increases to ₹3,360 Cr; CRAR at 36.6%

Net-worth (₹ Cr)

CRAR (%)

45.3%

3,099

3,228

3,360

2,867

2,961

39.1%

36.3%

37.6%

36.6%

Q2FY23 Q3FY23 Q4FY23 Q1FY24 Q2FY24

Q2 FY23

Q3 FY23

Q4 FY23

Q1 FY24

Q2 FY24

15

Consolidated Income Statement

Particulars (₹ Cr)

Revenue from Operations

Interest income

Net gain on fair value changes

Other Income

Total income from operations

Non-operational Income

Total income

Finance cost

Net Income

Expenses

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

Q2 FY24 Q1 FY24

Q2 FY23

QoQ

YoY

H1FY24

H1FY23

YoY

540

60

11

610

30

640

228

412

112

5

38

155

258

90

168

42

125

490

13

9

512

16

527

200

328

103

3

32

139

189

29

161

41

119

276

6

15

298

12

310

91

219

72

2

35

109

110

26

84

29

55

10%

370%

15%

19%

91%

21%

14%

26%

9%

45%

18%

12%

36%

215%

4%

3%

5%

95%

845%

(29)%

105%

140%

106%

149%

89%

56%

93%

11%

42%

134%

250%

99%

45%

127%

1,029

73

20

1,122

46

1,168

427

740

215

8

71

294

447

119

328

83

245

520

10

17

548

21

569

188

381

151

5

65

220

161

377

(217)

(52)

(165)

98%

601%

16%

105%

117%

105%

127%

94%

42%

69%

10%

33%

178%

(69)%

16

Sep 30, 2023 Mar 31, 2023

LIABILITIES & EQUITY (₹ Cr)

Sep 30, 2023 Mar 31, 2023

Consolidated Balance Sheet

ASSETS (₹ Cr)

Financial Assets

Cash and bank balances

Loan Portfolio

Investments

Other financial assets

1,850

8,862

129

145

1,005

7,760

189

122

Total Financial Assets

10,986

9,076

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

-

91

121

28

5

17

21

1

40

197

25

5

17

22

283

11,269

307

9,383

Financial Liabilities

Debt Securities

Borrowings (Other than Debt Securities)

Subordinated Liabilities

Other Financial liabilities

Total Financial Liabilities

Non-Financial Liabilities

Current Tax Liabilities (net)

Provisions

Other Non-Financial liabilities

Total Non-Financial Liabilities

Equity

Equity Share Capital

Other Equity Equity attributable to shareholders of the company Non-Controlling Interest

Total Equity

Total Liabilities and Equity

4,000

3,743

20

86

7,849

4

15

41

60

71

3,288

3,359

0.3

3,360

11,269

3,369

2,685

20

155

6,230

4

6

43

54

71

3,028

3,099

0.2

3,099

9,383

17

Annexure

18

Positive ALM and Stable Ratings

Positive ALM (₹ Cr)*

Credit Rating – Spandana Sphoorty Financial Ltd

3,286

3,137

2,858

2,553

2,024

2,185

1,504

1,308

1,028

508

448

504

202

79

84

160

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

Assets

Liabilites

Positive ALM on cumulative basis with assets maturing faster than liabilities

Closing Cash and Bank balance (₹1,850 Cr as on 30 Sep’23)

Rating Agency

Rating Instrument

Rating

Year

ICRA

Bank Facilities / NCD’s / MLD’s

A Stable

Aug 2023

India-Ra

Bank Facilities / NCD’s/ MLD’s

A Stable

Aug 2022

CPs

A1

Jan 2023

CRISIL

Bank Facilities

A Stable

Sep 2022

Credit Rating – Criss Financial Ltd

Rating Agency

Rating Instrument

Rating

Year

ICRA

Bank Facilities / MLD’s

BBB+ Stable Aug 2023

India-Ra

Bank Facilities

BBB+ Stable Mar 2023

* Standalone

19

Well diversified presence

AUM concentration*

District level concentration

State

Odisha Madhya Pradesh Karnataka Andhra Pradesh Maharashtra Bihar Jharkhand Chhattisgarh Rajasthan Gujarat Uttar Pradesh Telangana West Bengal Haryana Kerala Tamil Nadu Goa Pondicherry Uttarakhand Total

% of AUM

Largest

1.9%

Q2FY24 15% 15% 11% 11% 10% 9% 7% 5% 5% 4% 4% 1% 1% 1% 0.3% 0.3% 0.2% 0.1% 0.03% 100%

Q2FY23 16% 17% 11% 11% 9% 7% 6% 6% 5% 5% 3% 1% 0.6% 1% 1% 0.1% 0.3% 0.1% - 100%

Top 5

7.8%

Top 10

13.4%

Top 20

22.8%

Others

77.2%

Branch level concentration

Largest

0.3%

Top 5

1.2%

Top 10

2.2%

Top 20

4.3%

Others

95.7%

20

* Standalone

Metrics over the years

AUM (₹ Cr)

Disbursement (₹ Cr)

8,157

6,829

6,581

9,784

8,511

4,372

FY19

FY20

FY21

FY22

FY23

Net Income* (₹ Cr)

1,113

1,082

940

1,019

691

FY19

FY20

FY21

FY22

FY23

*Net Income = Total income less finance cost

H1 FY24

740

H1 FY24

8,004

8,125

6,426

4,969

3,373

FY19

FY20

FY21

FY22

FY23

PAT (₹ Cr)

352

312

145

70

12

FY19

FY20

FY21

FY22

FY23

4,177

H1 FY24

245

H1 FY24

21

Rapid branch expansion over past 9 months

Borrowers (in L)

Employees

Borrowers / Branch & LO

25.7

24.6

24.5

27.0

23.5

22.6^

12,677

10,016

8,224 8,644 8,763

6,655

2,658 2,541

697

590

2,324

2,097

1,840 1,795

432

382

318

317

3000

2500

2000

1500

1000

500

0

FY19 FY20 FY21 FY22 FY23

H1 FY24

^Loans outstanding of ~6 L borrowers written-off

FY19 FY20 FY21 FY22 FY23

H1 FY24

Borrowers / Branch

Loan Officers*

Branches

AUM / Branch & LO (₹ Cr)

FY19 FY20 FY21 FY22 FY23

H1 FY24 Borrowers / LO

8,504

7,103

5,665 6,157

1,010 1,052 1,120

925

1,502

1,227

4,350

3,526

FY19 FY20 FY21 FY22 FY23

H1 FY24

*No. of Loan officers excluding trainees

FY19 FY20 FY21 FY22 FY23

H1 FY24

9.0

8.0

7.0

6.0

5.0

4.0

3.0

2.0

1.0

0.0

4.7

1.2

7.8

6.8

1.6

1.4

6.9

6.5

5.9

1.1

1.2

1.2

FY19 FY20 FY21 FY22 FY23

H1 FY24

AUM / Branch (₹ Cr)

AUM / LO (₹ Cr)

850

750

650

550

450

350

250

150

50

-50

3.0

2.5

2.0

1.5

1.0

0.5

0.0

22

Thank you!

Investor Relations

Strategic Growth Advisors Pvt. Ltd Abhishek Shah / Krunali Shah +91 99306 51660 / +91 98209 87564

Spandana Sphoorty Financial Limited

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