#1ANALY ɅPTUS 1 Aptus Value Housing Finance India Limited Investor Presentation | Q3 FY24 田田#2Safe Harbor APTUS R This presentation and the accompanying slides (the "Presentation") which have been prepared by Aptus Value Housing Finance India 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 whatsoever. 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, the Presentation is expressly excluded. This presentation contains certain forward looking statements concerning the Company's future business prospects and business profitability, which are subject to a number of risks and uncertainties and the actual results could materially differ from those in such forward looking statements. The risks and uncertainties relating to these statements include, but are not limited to, risks and uncertainties regarding fluctuations in earnings, our ability to manage growth, competition (both domestic and international), economic growth in India and abroad, ability to attract and retain highly skilled professionals, time and cost over runs on contracts, our ability to manage our international operations, government policies and action regulations, interest and other fiscal costs generally prevailing in the economy. The Company doe not undertake to make any announcement in case any of these forward looking statement become materially incorrect in future or update nay forward looking statements made from time to time by or on behalf of the Company. 2#33 Background - APTUS R Commenced Operations in 2010 Stepping into 15th year of operations Regulated by RBI and supervised by NHB Run by professional management team backed by strong Founder Promoter and marquee investors O Presence in 262 locations#4Key Strengths 4 1 Presence in Large Underpenetrated Market 2 Leader in Attractive South Market APTUS 3 Good Asset Quality 5 4 Industry Leading Profitability Good Governance, Management and Alignment APTUS ☑ M R#55 Management Update * Diversified Income stream from HL and Non-HL ɅPTUS APTUSⓇ Geographic expansion:- deeper penetration in existing markets and contiguous expansion to newer markets Tech focused, Data driven fully connected operations including centralized underwriting using AI/ML driven credit scoring model. Strengthening of Middle Management in Business and Support functions across IT, Credit, Technical, Legal & Collections Consistent / Resilient Profitability with RoA at 8.06% and RoE at 17.10% despite COOL significant challenges at macro level Awarded 'India's Leading Housing Finance NBFC (Mid) by Dun & Bradstreet at BFSI & FinTech Awards 2023#66 Journey - over the years AUM Rs. Crores CAGR -32% (5 Years) Equity From Marquee Investors 50K+ Customers 1 Lakh + Customers Listed NSE 6738 BSE 5180 ɅPTUS Ⓡ 8072 (#) 0 1st PE Equity AUM Rs.100 Cr WESTBRIDGE CAPITAL Expansion to Four States 100th Branch 1414 846 519 358 29 86 159 252 profitable 2010 corporate 2011 2012 2247 3183 4068 2013 2014 2015 2016 2017 2018 2019 2020 2021 2022 2023 2024 (9M) (#) - Represents on book portfolio. - no Direct Assignment transactions done#7Financial Snapshot - 5 Years Rs in Crores FY 19 FY 20 FY 21 FY 22 No. of Branches No. of Customers Disbursements Loan Book * 143 175 190 208 FY 23 231 30,749 43,987 58,069 83,565 1,07,146 FY 24 (9M) CAGR # 262 1,25,604 ¦ 1,089 1,271 1,298 1,641 2,395 2,159 2,247 3,179 4,068 5,180 6,738 8,072 ¦ 32% Total Income 337 523 655 840 1,129 1,022 i Interest Expenses (116) (185) (207) (209) (276) (279) NIM 222 339 449 632 853 i 743 i 40% Operating Expenses (67) (88) (98) (117) (165) (148) 25% ECL Prov./Write-Off's (1) (3) (6) (34) (34) (16) Profit Before Tax 153 247 345 480 654 578 | 44% Profit After Tax 112 211 267 370 503 i 448 46% Ratios NIM to Assets (%) 12.10% 12.48% 12.38% 13.66% 14.32% 13.37% Opex to Assets (%) 3.67% 3.26% 2.70% 2.53% 2.75% 2.67% ECL to Assets (%) 0.07% 0.10% 0.16% 0.75% 0.57%| 0.29% Return on Assets (PBT) (%) 8.35% 9.12% 9.52% 10.38% 10.99% 10.41% Return on Assets (PAT) (%) 6.10% 7.78% 7.37% 8.01% 8.44% 8.06% GNPA (%) 0.40% 0.70% 0.70% 1.19% 1.15%! 1.19% NNPA (%) 0.30% 0.54% 0.49% 0.88% 0.86% 0.89% ROE (%) 17.38% 17.53% 14.47% 14.45% 16.34%i 17.10%i I CRAR (%) 43.64% 82.50% 73.63% 86.25% 77.38% 70.45% *Note 1: Represent 100% on book Loans. Direct assignment of loans - NIL 7 # Note 2: CAGR: FY 23 Vs FY19 Note 3: GNPA for FY19, FY20 & FY21 as per old RBI norms Note 4: Asset Ratio based on Avg. Loan Book APTUS R#8Snapshot - December 2023 Assets under Management (AUM) 8 +28% Rs. 8,072 Cr NIM 13.37% Consistently maintained +6% +25% Return on Assets YOY QoQ 8.06% Consistently maintained -08 bps Disbursement Rs. 2,159 Cr Opex to Assets +3% -25 bps 2.67 % -04 bps Return on Equity 17.10% Improved from 16.02% +22 % Gross Stage 3 1.19 % Profit After Tax Rs. 448 Cr APTUSⓇ 0 bps +6%#9Diversified Income Stream With Niche Customer Focus Secured Portfolio - Home Loans (HL) / Small Business Loans (SBL) Quasi Home Loans 23% Insurance loans 4% HFC Top up loans 4% Home Loans 69% NBFC Small Business Loan & Non-HL 100% OO AUM Rs. 6350 Cr AUM - Rs 1722 Cr Consolidated LIG Customers APTUS 79% Self Employed Borrowers 72% R 9 Small business loans 21% Top up loans 2% Insurance loans 2% Quasi Home Loans 16% AUM Rs. 8072 Cr Rural Focus 77% Avg Ticket Size < Rs.10 lacs >93% Home Loans 59%#10100% In-House Operations Fully In-House Team... % 凸 ...Leading to Desired Business Outcomes 10 1,701 Business Origination 258 Credit Pricing Power 69 Reduced TAT 262 Legal & technical 511 Collection Low Takeover ▪ར་ $ 191 HO/Operations $ Reduced Operational Risk APTUS R#1111 Omni Channel Lead Generation ✓ Existing customers can refer leads through customer service APP Existing Customer Referrals 7.41 % ✓ Lead generation through social media Campaigns & Digital marketing * Social Media Leads 3.17 %* Commenced in Q4 FY23 mer App LEAD GENERATION Bandhu App Lead Generation igital Marketing • f Sales App ✓ Unifying construction ECO System ✓ Referral app to generate leads Construction ecosystem 6.21% APTUSⓇ ✓Our sales executives sourcing organic leads In-house Sourcing at Branches 83.21 %#12Scalability Growth Potential in States Tamil Nadu Andhra Pradesh Telangana Karnataka Per Capita GDP 1.8x Compared to national 1.1x 1.5x 1.5x average of INR 180k GDP Growth 13% 9% 8% 7% India average: 6.1% APTUSⓇ Branch-wise AUM as on December 31, 2023 AUM per Branch (Rs. Cr) # of Branches 47 37 178 39.57 % of AUM as on 22.91 State No. of Branches FY 24 FY 23 FY 22 FY 21 FY 20 (9M) AndhraPradesh 99 39% 35% 31% 28% 24% TamilNadu 86 39% 43% 48% 52% 56% Telangana 46 14% 14% 12% 10% 10% Karnataka 28 8% 8% 9% 10% 10% 3.83 Odisha & 3 0% 0% 0% Maharashtra * Total 262 100% 100% 100% 100% 100% <1 Year Old 1-3 Year Old >3 Year Old * 3 More Branches in Odisha and 4 More branches in Maharashtra planned to be opened in Q4 FY 24 12#13Robust Underwriting, Monitoring and Collections Process APTUS R 13 . 100% In-House Sourcing Leveraging Technology Stringent Credit Underwriting Robust Collection Management System • Lead Generation through Cust app,Ref app • Social media Digital Onboarding and KYC Cash flow assessment Pre & Post Disbursement 15-24 months Monitoring early default signs 262 Branches 0% Sourcing from DSA / Builders Credit verification app, property app and legal app - Optimal leverage of technology leading to efficient processing Centralized Underwriting 90 DPD Legal action / SARFAESI#14Information & Technology: Key Enabler of Growth Lending Software End-to-end software solution Customer Relationship & Service Automated CRM and customer service requests APTUS R Human Resources Human resources management system application 14 1 2 3 4 5 6 Customer Onboarding Sales app, referral app, credit verfn. app and property app E-KYC, E-Nach Account Aggregator Collections App, Payments automation via Bharat Bill Pay, Google Pay, Paytm etc Business Intelligence & Analytics "Power" analytics platform#15Scalable and Robust Digital Landscape Mobile App for customer on-boarding, Credit Verification, Technical Valuation, Collections & Customer Service ✓ Digital - KYC, Account Aggregator & E-nach mandate Perfios CAMSfinserv ✓ Easy, Quick & Transparent process right from the field Loan kit in Whatsapp & Customer App ✓Leegality - eStamp & eSign Digital Agreement - Live Leegality 0 SignDesk Lead Leap nüpaч obility 15 Lead generation through Campaigns. Lead Enrichment by Digital Marketing team ✔Tie-up with marketing partners to get the leads ✓ Brand awareness ✓ Location awareness tuskmelon ✓ Product and service awareness MACHINE LEARNING ✓ Time Series Forecast Using APTUS R MICROSOFT POWER BI 1 Statistical Model and Tensor Flow for Bounce Prediction. Machine Learning Models for Analysis and Predictions. •Customer Profile Analysis •Loan Foreclosure Prediction •Probability of Default model "Power BI❞ for Live Dashboards Data Analytic "End-To-End Digital Process " Digital Marketing OJ A f Tech-Infra Razorpay BBPS► End-to-End ERP solution BHARAT BILL PAYMENT SYSTEM ✓ Robotic Process Automation (RPA) to eliminate manual process Electronic Payments Backups on Cloud ✓ Payment automation via Bharat Bill Pay Services and Razorpay API integration in Collection app#1616 Risk and Data Science Backed Centralized Underwriting APTUS Risk Management Tech - Intervention Centralized Processing ✓50 + key data points are collected for Customer Profile Analysis ✓ Stage-wise disbursement through technical visits Multiple touch points to ensure thorough verification in underwriting process ✓ Tech enabled evaluation of customers with 100+ data points ✓ Integration of credit score card with lending application for easier credit evaluation ✓ Analyzing profiles behaviour for continuous improvement of parameters through machine learning for Better & Faster credit decisioning ✓ Consistency in underwriting with expertise in state- wise analysis along with linguistic skills Effective training, knowledge sharing and monitoring process Quick adoption to process change Loans approved within 72 hrs > 90 % R#17Strong ESG / Governance 17 R APTUS Ⓡ 72% Focus on financial inclusion 79% LIG Self-employed 38% New to Credit Support to borrowers in tier 2/3/4 locations leading to financial inclusion CSR MONITORING Corporate Social Responsibility -focusing on improving education, health and livelihood Improving Living Standards Employment in rural / semi-urban areas, where local talents are identified, hired and trained Women Empowerment Encourage Women in family to be Applicant/Co-Applicant Gender Diversity Significant number of Women Employees in every function. ESOP Implemented ESOP plan for Employee retention Strong Corporate Governance Paperless Initiative Diversified Experience Digital Transformations Of Board Members across academic and Professional domains Dedicated Chief Compliance Officer to track compliance periodically Varied Expertise Senior Leadership Team across all Domains, right from Business, Finance, IT, HR, Technical, Legal, Operations, Compliance, Secretarial etc. Clean Track Record NO Defaults NO Audit Qualifications NO Restatement of Financials KYC to e-KYC Physical Signature to e-Signature Stamping to e-Stamping NACH to e-NACH App Connect Customer App & Bandhu App for Customer Connect HRMS for Employee Connect Business Responsibility & Sustainability Report -published as part of Integrated Annual report for the FY23#18Performance Highlights (Quarterly) Disbursement (Rs. Cr) AUM (Rs. Cr) 18 605 745 768 7604 6307 1.44% 8072 Gross NPA(%) APTUS 1.19% 1.19% Q3 FY 23 Q2 FY 24 Q3 FY 24 Q3 FY 23 Q2 FY 24 Q3 FY 24 Q3 FY 23 Q2 FY 24 Q3 FY 24 PAT (Rs. Cr) 148 126 ROA (%) 8.53% 157 8.10% 8.06% 16.02% ROE (%) 17.10% 17.00% | | | Q3 FY 23 Q2 FY 24 Q3 FY 24 Q3 FY 23 Q2 FY 24 Q3 FY 24 Q3 FY 23 Q2 FY 24 Q3 FY 24 R#19Performance Highlights (Year on Year) Disbursement (Rs. Cr) 19 1,734 9M FY 23 Growth Growth 368 2,159 6307 AUM (Rs. Cr) 8072 1.44% Gross NPA (%) APTUS Ⓡ 1.19% 9M FY 24 9M FY 23 9M FY 24 9M FY 23 9M FY 24 YOY 25% Growth YoY 28% PAT (Rs. Cr) ROA (%) ROE (%) 17.10% 448 8.53% 16.02% 8.06% 9M FY 23 9M FY 24 9M FY 23 9M FY 24 9M FY 23 9M FY 24 YOY 22%#20Consistent Spreads Yields/Cost of Borrowings (%) 17.20% 17.03% 16.89% 17.00% 17.23% APTUSⓇ 16.90% 17.00% 17.15% 17.20% 17.21% 9.80% 8.10% 8.45% 8.43% 7.74% 7.90% 8.10% 8.30% 8.41% 8.55% FY 20 FY 21 FY 22 FY 23 FY24 (9 M) Q3 FY23 Q4 FY23 Q1 FY24 Q2FY24 Q3 FY24 Spread (%) 9.15% 8.90% 8.60% 8.78% 7.40% 9.00% 8.90% 8.85% 8.79% 8.66% IIII] FY 20 FY 21 FY 22 FY 23 FY24(9M) Q3FY23 Q4FY23 Q1FY24 Q2FY24 Q3FY24 20#21Opex and ROA 3.40% 2.78% 2.75% 2.67% 2.53% Opex (%) APTUS Ⓡ 2.75% 2.75% 2.71% 2.67% 2.55% IIIII FY 20 FY 21 FY 22 FY 23 FY 24 (9M) Q3FY23 Q4FY23 Q1FY24 Q2FY24 Q3FY24 ROA (%) 8.53% 8.44% 8.21% 8.06% 8.06% 8.44% 8.00% 8.06% 7.37% 7.01% FY 20 FY 21 FY 22 FY 23 FY 24 (9M) Q3FY23 Q4FY23 Q1FY24 Q2FY24 Q3FY24 21#22Asset Quality PCR 89% - 1.44% Gross NPA (%) 22 22 Q3FY23 Net NPA (%) APTUS Ⓡ 1.29% 1.15% 1.19% 1.19% 1.08% 0.97% 0.86% 0.89% 0.89% Q4FY23 E-NACH/Digital Collections- >95% 100.31% Q1FY24 Q2FY24 Q3FY24 Q3FY23 Q4FY23 Collection efficiency (%) 102.90% 99.52% 99.72% 99.65% Q1FY24 Q2FY24 Q3FY24 30+ DPD (%) 6.27% 6.27% 5.90% 5.99% 6.04% Q3FY23 Q4FY23 Q1FY24 Q2FY24 Q3FY24 Q3FY23 Q4FY23 Q1FY24 Q2FY24 Q3FY24#23Provision for Contingencies (ECL) APTUS R Rs in lakhs Consolidated 31-Dec-23 30-Sep-23 30-Jun-23 31-Mar-23 31-Mar-22 Gross Stage 3 9,571 9,061 9,224 7,767 6,184 % portfolio in Stage 3 1.19% 1.19% 1.29% 1.15% 1.19% ECL Provision Stage 3 2,393 2,265 2,306 1,942 1,546 Net Stage 3 7,179 6,796 6,919 5,825 4,638 Provision coverage ratio (PCR) 25.00% 25.00% 25.00% 25.00% 25.00% Gross Stage 2 39,172 36,491 35,474 31,998 45,156 % portfolio in stage 2 4.85% 4.80% 4.98% 4.75% 8.72% ECL Provision Stage 2 3,127 2,956 2,596 2,551 1,021 Net Stage 2 36,046 33,535 32,878 29,446 44,135 Provision coverage ratio (PCR) 7.98% 8.10% 7.32% 7.97% 2.26% Gross Stage 1 7,58,426 7,14,816 6,67,634 6,34,066 4,66,620 % portfolio in stage 1 ECL Provision Stage 1 93.96% 3,034 Net Stage 1 7,55,392 Provision coverage ratio (PCR) 0.40% 94.01% 2,838 7,11,978 0.40% 93.73% 2,649 6,64,984 0.40% 94.10% 2,625 90.09% 6,31,441 0.41% 1,602 4,65,018 0.34% Total AUM 8,07,170 7,60,368 7,12,332 6,73,831 5,17,960 ECL Provision 8,553 8,060 7,551 7,119 4,169 Provision coverage ratio (PCR) 1.06% 1.06% 1.06% 1.06% 0.80% 23 23#2424 24 Robust Funding Management and Credit Profile Diversified and Balanced Funding Mix NCDs, 6% NHB, 23% Sources of funds mix(%) Others, 8% Banks, 63% Avg. Tenure of FY 24 (9M) FY23 FY22 Borrowings (months) 80.1 86.9 84.7 • Others represents Securitisation Credit Rating (ICRA) - AA (-) Stable Credit Rating (CARE) - AA (-) Stable Private Sector Refinance DFI Public Sector 20+ Lender Relationships No Exposure to Short term loan incl CPS IFC International Finance Corporation WORLD BANK GROUP राष्ट्रीय आवास बैंक NATIONAL HOUSING BANK APTUS R HDFC BANK AXIS BANK ICICI Bank FEDERAL BANK YES BANK AU AU SMALL FINANCE BANK A SCHEDULED COMMERCIAL BANK CC kotak Kotak Mahindra Bank SOUTH INDIAN Bank IndusInd Bank KVB) Karur Vysya Bank Swart way to bask CSB Bank Trusted Heritage Smart Future DCB BANK QSBI B do 311th asia Bank of Baroda Indian Bank बैंक ऑफ़ इंडिया Bank of India बैंक ऑफ महाराष्ट्र Bank of Maharashtra भारत सरकार का उद्यम#25ALM Surplus Position as on 31 Dec 2023 (Rs.Cr) 25 456 < 3 months 848 416 3-6 months 736 752 6m to 1 year 1209 1 to 3 years 3 to 5 years 684 5 to 7 years 681 7 to 10 years 2 >10 years 446 Surplus 392 320 457 2783 3686 903 1611 Outflows Inflows 2674 2443 3422 1811 1990 1762 444 APTUS R#26Fixed Vs Floating (Assets Vs Liabilities) Loan Assets & Borrowings (Cr) As on Dec-23 Borrowings - Fixed Vs. Floating 26 8,072 21.06% 78.94% Loan Assets 8,072 APTUS R 24.92% 62% 58% 57% 59% 58% 58% 54% 29.25% 42% 43% 46% 38% 41% 42% 42% 45.84% Borrowings/Equity Fixed Floating Equity gap between Loan Assets & Borrowings filled by a portion of Equity Jun-22 Sep-22 Dec-22 Mar-23 Jun-23 Sep-23 Dec-23 Fixed % ▪Floating %#27Comfortable liquidity position/Capital Adequacy A. Liquidity Particulars Unecumbered Cash & Cash equivalents Unavailed Sanctions from Banks Unavailed Sanctions from NHB Total Rs in Crores 31-Dec-23 351 310 300 961 APTUS R 27 FY 24 FY 25 Particulars Q4 Q1 Opening Liquidity 961 1,161 Add: Principal repayments & Surplus 603 606 from Operations Less: Debt repayments (403) (380) Closing Liquidity 1,161 1,387 * Excluding Fresh Sanctions B. Capital Adequacy Capital Adequacy as on 31 December 2023 - 70.45% * Rs. 1,387 Crores Surplus available for business up to June 2024#28Key Growth Strategies 28 6 ד Continued Focus on Existing Segment & strengthen focus on SME Ticket Size in INR 0.5 - 1.5mn range in HL and SME • Large headroom in new to credit, retail segment • Different templates of customer profiles to increase business while managing risks Deeper Penetration in Existing Markets & Expand in new markets Increasing penetration and Contiguous expansion Branch expansion in new markets - Odisha and Maharashtra Continued focus on productivity & Credit Cost . Focus on productivity, Credit Cost and Opex • Continue to improve credit ratings, Cost of funds. APTUS Ⓡ#29Experienced and Well Diversified Board 29 Chairman Non-Executive Nominee Directors M. Anandan Sumir Chadha Executive Chairman Nominee Director - WestBridge APTUSⓇ Non-Executive Director KP Balaraj Nominee Director - WestBridge Non-Executive Independent Directors Shailesh J. Mehta Partner, Granite Hill Capital Partners S. Krishnamurthy Former MD and CEO, SBI Life Insurance K. M. Mohandass Partner, KM Mohandass & Co Charetered Accountants. Non-Executive Independent Directors Krishnamurthy Vijayan Former MD, JPM Asset Mgmt. VG Kannan Former- MD, SBI Mona Kachhwaha Director - Impact Investors Council Managing Director P. Balaji Managing Director#3030 30 Stable Management C.T. Manoharan Chief Business Officer Rich experience in housing finance industry across sales, channel and management distribution Sundara Kumar V Sr. Vice President - Legal, Technical & Receivables Legal experience in Mortgage finance, SARFAESI and arbitration procedures in management of collections Srinivasan K Associate VP- Credit Rich experience in areas of Credit & Risk Management, Fraud operations in retail finance. Control and Balaji P Managing Director Several years of experience in financial Services including HFC John Vijayan Chief Financial Officer Experience in Financial Services in the areas of Operations, Finance, Risk Management and Internal Audit. V. Krishnaswami Sr. Vice President - Information Technology Experience in strategizing and implementing digital technology solutions, IT designs and, infrastructure. Krishna Kishore S Associate VP - Credit Rich experience in areas of Credit & underwriting, Portfolio and Risk management of Mortgage products Naveen Kumar R Associate VP - Operations & Compliance Experience in Housing Finance Industry specific to Operations, Customer Service, Portfolio analytics and LOS/LMS N.Srikanth Vice President - HR Seasoned Professional with experience in HR planning, recruitment, training, induction, employee relations and engagement APTUS R#31Diversified Shareholding Shareholding Pattern Public & Others 7.33% 31 DII 5.22% FII 25.36% APTUS R Founder Promoter - M.Anandan 24.97%¦ Top Institutional Shareholders Key Investors Investor Details % of holding Investor Promoter - WestBridge 37.12% Malabar 6.83 Capital research 4.62 SBI MF 3.65 Steadview 3.18 Ward Ferry 3.08 Aberdeen 2.96 Vanguard 1.47 Mirae Asset 0.21 PGIM India 0.17 TATA BFSI Fund 0.14#3232 Annexures#3333 Consolidated Statement of Profit and Loss(*) Rs in Crores APTUSⓇ FY 23 FY 24 FY 23 FY 24 FY 23 Growth % Particulars Full Year Q3 Q3 1,058.40 Interest Income 338.46 277.32 9M 959.90 9M 9M-0-9M 767.79 25% 70.60 Fee and Other Income 24.18 17.48 62.07 52.82 (275.91) Interest Expenses (98.45) (77.16) (279.33) (198.25) 853.08 (165.24) NIM 264.19 217.64 742.64 622.36 19% Operating Expenses (51.05) (41.42) (148.46) (118.66) 25% (34.12) ECL Provisions/Write-Off's (8.00) (7.78) (16.05) (26.37) 653.71 Profit Before Tax 205.14 168.45 578.13 477.33 21% (150.70) Prov. For Tax (47.56) (42.88) (130.27) (109.62) 503.01 Profit After Tax 157.59 125.57 447.86 367.71 22% (*) Based on Ind AS#3434 Consolidated Statement of Assets and Liabilities (*) Rs in Crores (*) Based on Ind AS Mar-23 Particulars Dec-23 Dec-22 Source of Funds 99.61 Share capital 99.78 99.60 3,239.72 Reserves & surplus 3,601.58 3,102.73 3,339.33 Net worth 3,701.36 3,202.33 3,786.02 Borrowings 4,619.38 3,659.11 50.70 Other Liabilities & Provisions 36.11 54.06 7,176.05 Total Source of Funds 8,356.86 6,915.50 Application of Funds 6,592.14 Loan Assets 7,929.17 6,177.58 4.55 Fixed Assets 6.17 4.55 511.42 Liquid Assets - Bank FD's / MF's etc 350.82 671.19 67.93 Other Assets 70.70 62.18 7,176.05 Total Application of Funds 8,356.86 6,915.50 APTUS R#3535 RoA Tree (based on Avg Loan Book) Particulars Revenue from Operations. Other Income Total Revenue Interest Expenses (%) FY 24 9M FY 23 9M 17.78% 17.91% 0.62% 0.60% 18.40% 18.51% (5.03%) (4.60%) NIM 13.37% 13.91% ECL Provisions / Write-Off's (0.29%) (0.61%) Operating Expenses (2.67%) (2.75%) Profit Before Tax - RoA Profit After Tax - RoA 10.41% 10.54% 8.06% 8.53% Profit After Tax - RoE # 17.10% 16.02% * Ratio on Avg Loan Book # Ratio on Avg Networth APTUS R#36Thank You 8B, Doshi Towers, 205, Poonamallee High Rd, Kilpauk, Chennai - 600010., Phone: 044-45650000, E-Mail: [email protected], Website: www.aptusindia.com 36 APTUS R