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Investor Presentaiton

Lead financial indicators BAJAJ FINANCE LIMITED USD 1 = 74 INR 8. Operating expenses in Q4 FY21 were higher by $21 MM vs Q4 FY20. Recovery commission was higher by $19 MM and employee related costs were higher by $20 MM. Opex increase was partly mitigated by prudent management of other expenses. 9. Opex to NIM came in at 34.5% vs 31% in Q4 FY20. As the Company starts to grow AUM over the next 2-3 quarters, operating leverage kicks in and collection costs normalises, the ratio should revert to pre-COVID levels. The Company continues to significantly accelerate its Capex and Opex investments to deliver business transformation. 10. Loan losses and provisions for the quarter were $166 MM. The Company has done accelerated write off in the quarter of $207 MM due to COVID related stress and advancement of its write-off policy. After this write-off, the Company still holds a management overlay and macro provision of $114 MM. Based on the current risk estimates and available management overlay, the Company is covered for loan losses and provisions. 11. GNPA & NNPA for the quarter stood at 1.79% & 0.75% respectively as compared to 1.61% and 0.65% in Q4 FY20. The absolute NNPA was $154 MM as of 31 March 2021 vs $127 MM as of 31 March 2020, with higher contribution of secured assets - Auto finance ($82 MM vs $57 MM) and mortgages ($35 MM vs $19 MM). 12. Non overdue one-time restructuring (OTR) book stood at $235 MM as of 31 March 2021. This includes secured exposures of $124 MM, one large B2B retailer account of $54 MM and $57 MM of unsecured assets. The Company has considered OTR as an indicator of significant increase in credit risk and as a matter of prudence classified it as Stage 2. The Company holds ECL provision of $44 MM (19%). 13. Non OTR stage 2 assets stood at $674 MM as of 31 March 2021 compared to $425 MM as of 31 March 2020. The Company holds ECL provision of $167 MM (25%) compared to $80 MM (19%) as of 31 March 2020. Of the non OTR stage 2 book, secured assets contribute $396 MM (59%) and unsecured assets contribute $277 MM (41%). 6
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