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Investor Presentaiton

Prudent Risk Management ++ ESAF ESAF SMALL FINANCE BANK Joy of Banking ESAF SFB has a well-defined risk management architecture with: O O O Active board and senior management oversight Appropriate policies, procedures and limits Comprehensive and timely identification, measurement, mitigation, controlling, monitoring and reporting of risks Appropriate management information systems Comprehensive internal controls Risk Management Architecture o Independent business functions, risk management and compliance and internal audit roles ○ Annual risk strategy defined based on risk appetite aligning risk, capital and performance targets o Focused management of all major risk classes through dedicated committees: · Credit risk management committee • Market risk division (interest rate risk, liquidity risk) Operational risk and business continuity management committee Information security governance committee ○ Appropriate representation of risk function on management committees to ensure risk view is factored into business decisions Business continuity plan o Implemented in March 2020; Business continuity plan involves creation and implementation of strategies that recognize threats and risks that ESAF SFB may be subject to, with a focus on the protection of personnel and assets, while maintaining continued operations in the event of a disaster o Created an executive-level crisis management and quick response team that is responsible for initiating immediate actions in the event of occurrence of a crisis and to guide the business units on steps to be taken to protect its assets and to ensure continuity of business o These plans and processes are periodically reviewed to ensure that they are effective and functional. 6.7% 3.9% 7.8% 3.9% 2.5% 2.6% 1.1% 1.2% Mar-21 Mar-22 GNPA Mar-23 NNPA Sep-23 Asset quality 70.5% 4.8% 59.4% 56.7% 52.8% Mar-21 Mar-22 Mar-23 Sep-23 Mar-22 PCR 0.7% Mar-23 As % of Gross Advances Restructured Standard Advance 0.2% Sep-23 26
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