Earnings calls / SPANDANA · July 24, 2026

Spandana Sphoorty Financial Limited Q1 FY27 Earnings Call Summary

Q1 FY27 PAT rose to ₹12 cr from ₹5 cr QoQ on AUM ₹4,887 cr (+11% QoQ), with NIM 12.5%, GNPA 3.6% and annualized credit cost 2.1%. The beat was driven by yield up 180bps to 24.6% from mix/lower reversals, borrowing cost down 40bps to 12.8%, and ₹51 cr 90+ pool recoveries, not rate hikes. Management guides FY27 disbursements of ₹6,000-6,500 cr, March 2027 AUM ~₹6,000+ cr, net credit cost ~2%, and FY28 ROA 3.5% BAU. Risks are El Nino/monsoon stress on new borrowers, reliance on the ₹2,500 cr 90+ pool, and Stage 1 cover at only 40bps versus industry 1%+.

Revenue
Margin
Demand
Guidance
Tone

Event Participants

Executives

2 Venkatesh Krishnan (MD & CEO), Ashish Damani (CFO)

Analysts

11 Abhijit Tibrewal (Motilal Oswal), Amey Chheda (Banyan Capital), Ashlesh Sonje (Kotak Securities), Harshit Khadka (RoboCapital), Karthik Srinivas (Unifi Mutual Fund), Meghna Luthra (InCred Equities), Prabal Gandhi (InCred AMC), Rajiv Mehta (YES Securities), Sajal Raj (Zenflow Finance), Shreepal Doshi (Equirus Capital), Sucrit Patil (Eyesight Fintrade)

Financials & KPIs

Metric Reported Commentary
AUM ₹4,887 crores 11% QoQ growth (vs 12% in Q4 FY26); growth driven by improved disbursements and new member additions
New member addition 61% Up from 46% in March quarter; 1.38 lakh members added vs ~1.1 lakh in Q4 FY26
Borrowings raised (Q1) ₹1,597 crores Raised at favorable pricing; CGS portion ~₹200 crores utilized of ₹545 crores sanctioned
Marginal cost of borrowings 11.3% Down 70 bps QoQ from 12%; driven by CGS sanctions and improved rating
Overall cost of borrowings 12.8% Down 40 bps from 13.2%; bank share increased from 44% to 47%
Yield 24.6% Up 180 bps from 22.8% in Q4 FY26; driven by favorable mix and lower reversals, not rate hikes
NIM 12.5% Improved from 9.9% in Q4 FY26; aided by yield improvement and declining borrowing costs
X-bucket collection efficiency 99.5% Sustained at anticipated levels; positive bearing on all quality parameters
New book share 91% Portfolio originated under new SRO guidelines; expected to reach 95% next quarter
1-90 dpd 1.2% of AUM Improved from 1.3% in March quarter
GNPA 3.6% Improved from 3.8% in Q4 FY26
NNPA 0.68% Improved from 0.73% in March quarter
Provision Coverage Ratio >80% Continued strong provisioning on NPA book
Annualized credit cost 2.1% Down from 3.2% in March quarter; net credit cost negative in Q1 due to stronger recoveries
90+ pool collections (Q1) ₹51 crores Includes NPL and write-off pool recoveries; ₹24 crores from written-off pool
PPOP ₹16 crores (ex-recoveries); ₹40 crores (with recoveries) Improvement clearly visible vs prior quarters
PAT ₹12 crores Up from ₹5 crores in Q4 FY26
ROA ~1% Expected to improve through FY27; 3.5% target for FY28 BAU
Liquidity ₹1,316 crores Strong liquidity maintained as of June end; to be optimized as environment improves

Geographic & Segment Commentary

  • Top 6 States (60% of portfolio): Madhya Pradesh, Bihar, Andhra Pradesh, Telangana, Odisha, West Bengal. State-wise collection efficiency: Andhra/Telangana at 99.2%, Bihar at 99.4%, Madhya Pradesh and Odisha above 99.5%, West Bengal at 99.4% — all broadly in line with 99.5% target.

  • Tamil Nadu Expansion: Current share just ₹16 crores vs industry of ₹38,000 crores. Strategic priority to grow this state significantly with new South CBO on board.

  • Maharashtra Expansion: Current book at ₹288 crores vs industry of ₹24,000 crores (1.1% share). Management targeting at least 2% share; branch expansion planned in both states this year.

Company-Specific & Strategic Commentary

  • Individual Loan Product: Ready for pilot in 8 branches in Madhya Pradesh with 8-10 dedicated staff. Better underwritten with eNACH facility; initially for existing customers, then migrating to new-to-Spandana customers with track record elsewhere. 3-month testing period for acceptability.

  • Branch Revival Task Force: 100 branches identified with scope for improvement in business or collections. Separate team created to revive these branches rather than merge/close — management believes merger/closure rarely succeeds in microfinance.

  • El Nino Preparedness: Proactive strategy developed by credit and business teams for new customers not exposed to credit, those in rented premises, etc. Game plan for select districts/states likely to be impacted; wait-and-watch approach with adequate controls.

  • New LOS Platform: Perfios platform migration from Jayam planned — UAT stage by end of Q1, migration of 1,250 branches in October-December. Includes inbuilt credit and collections platforms, skip tracing, customer observation recording.

  • Digital Collections Initiatives: Telecalling unit collecting ₹30+ lakhs monthly via QR codes from delinquent customers; targeting ₹50 lakhs. Bot calling services hired to increase customer reach (bots can make 80+ connects daily).

  • CGS Sanctions: ₹545 crores sanctioned under Credit Guarantee Scheme with more in pipeline; pricing at ~10% or slightly above. Rights issue balance of ₹200 crores (₹100 crores promoter + ₹100 crores others) expected before end of Q1 FY27.

  • SRO Discipline: Spandana + 3 exposure at just 3.7% vs 20-25% historically. 98% of new customers were regular with Spandana as sole borrower at loan origination.

Guidance & Outlook

Metric Guidance / Outlook Commentary
Disbursements (FY27) ₹6,000-6,500 crores Management confident given improving liability access and CGS pipeline
AUM (March 2027 exit) ~₹6,000+ crores Based on sustained 11% QoQ growth trajectory
AUM (March 2028) ~₹10,000 crores Broad directional target; formal guidance to be provided Aug-Sep
Credit cost (FY27) 2.5-3% gross; ~2% net Gross target maintained; net closer to 2% including recoveries
ROA (FY28) 3.5% BAU target; current ROA at 1% with expected improvement through FY27
Yield ~25.25% Disbursement yield at ideal level; marginal improvement expected then stabilization
New book share 95% Expected next quarter from current 91%
Opex (FY27) ~₹675 crores Down from ₹760+ crores last year; FY28 expected ~10% increase
Marginal cost of borrowings Sustain/improve CGS sanctions and PSU bank participation expected to drive further reduction
90+ pool collections (FY27) ₹150-200 crores Current run-rate ₹16-18 crores/month; targeting ₹20 crores/month
Branch count ~1,250 (standalone) Stable; may increase with TN/Maharashtra expansion

Risks & Constraints

Risk Context
El Nino / Monsoon Impact Management acknowledged uncertainty around delayed monsoon and El Nino. Proactive measures taken for sourcing new customers in likely-impacted districts (new-to-credit, rented premises). July collection efficiency thus far in line with prior months; no adverse observations yet.
90+ Pool Dependence Large 90+ pool (~₹2,500 crores) still requires significant collection effort. This is the last year of focus on older 90+ book as customers will reach 2+ years vintage. Frontline officers juggle X-bucket, 1-90, and 90+ collections — potential distraction from new business.
Stage 1 Coverage Gap Coverage on Stage 1 at only 40 bps vs industry at 1%+. Management acknowledges and working to raise bar to at least 50% in 1-30 segment. Potential provisioning impact if normalized to industry levels.
Liability Access Constraints While improving, access to liabilities could impede growth targets. Mitigation: CGS sanctions, PSU bank participation increasing, bank share up from 44% to 47%.
Competitive Pressures Borrower demand and competitive intensity in microfinance; management focused on retention of good customers and disciplined underwriting to maintain position.
Execution Risk on New Initiatives Individual loan pilot, LOS platform migration (1,250 branches), TN/Maharashtra expansion all carry execution risk. Management has dedicated teams and phased rollout plans.

Q&A Highlights

Credit Cost & ROA Targets

  • Question: Are we still maintaining 2.5-3% credit cost target for FY27? (Harshit Khadka)
  • Answer: Yes, very much. At 2.1% for Q1 with efforts to retain that. Net credit cost closer to 2% including recoveries. ROA target of 3.5% is for FY28 BAU; current at 1% with improvement expected through FY27. (Venkatesh Krishnan, Ashish Damani)

Liquidity Optimization

  • Question: Will we reduce liquidity from ~₹1,300 crores as environment improves? (Karthik Srinivas)
  • Answer: Yes, optimizing as situation improves, but microfinance requires staying liquid — "better to stay liquid than keep gasping for that." Some quarter-end timing effects on liquidity levels. (Ashish Damani)

Cost of Borrowing & Rating Impact

  • Question: Has rating improvement translated into lower borrowing costs? (Sajal Raj)
  • Answer: Incremental cost at 11.3% vs 12% last quarter; CGS helping keep costs lower. Overall cost at 12.8% vs 13.2% with further improvement expected. PSU banks entering should reduce acquisition cost. (Ashish Damani, Venkatesh Krishnan)

Liability Access & Disbursement Targets

  • Question: Can liability access impede growth targets? What is disbursement target? (Abhijit Tibrewal)
  • Answer: Of ₹1,597 crores drawn, only ₹200 crores was CGS — demonstrating availability outside CGS at good pricing. Disbursement target ₹6,000-6,500 crores for FY27. More banking names, including PSUs, in talks. (Ashish Damani, Venkatesh Krishnan)

Yield Trajectory

  • Question: At what point will yields stabilize? (Abhijit Tibrewal)
  • Answer: Ideal disbursement yield is ~25.25%; current levels very close. Marginal improvement expected, then stabilization. Last rate increase was October 2025; no further rate hikes planned. (Ashish Damani, Venkatesh Krishnan)

Branch Consolidation & Expansion

  • Question: When does branch rundown conclude? What's the consolidation number? (Shreepal Doshi)
  • Answer: ~1,250 standalone branches will remain; no further merger plans. Task force to revive 100 underperforming branches. Branch expansion in Maharashtra and Tamil Nadu this year; contiguous growth in existing large states. (Venkatesh Krishnan)

July Collections & El Nino Impact

  • Question: Any El Nino impact visible in July collections? (Shreepal Doshi, Ashlesh Sonje)
  • Answer: July thus far in line with prior months; no adverse observations. Proactive measures taken for likely-impacted districts. Portfolio holding up due to sourcing discipline, on-time repayment focus, follow-ups at 1-90 and 90+ levels. (Venkatesh Krishnan)

90+ Pool Recoveries & Credit Cost

  • Question: Is ₹150-200 crores recovery target from NPL + write-off pool? How does this compare to cycle slippages? (Ashlesh Sonje, Rajiv Mehta)
  • Answer: Yes, ₹51 crores in Q1 (₹24 crores from written-off pool). Target ₹150-200 crores for FY27 from existing 90+ pool of ~₹2,500 crores; ₹326 crores collected in last 18 months. Current run-rate ₹16-18 crores/month; ₹20 crores ambitious but worth targeting. (

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