Bajaj Finance Limited Pitch Deck

ECL summary - Consolidated BAJAJ FINANCE LIMITED Asset categorization 31 Mar 2021 30 Jun 2021 30 Sep 2021 31 Dec 2021 31 Mar 2022 Stage 1 & 2 (represents standard assets) 98.21% 97.04% 97.55% 98.27% Stage 3 (classified as NPA) 1.79% 2.96% 2.45% 1.73% 98.40% 1.60% Stage 3 (not classified as NPA) Summary of stage wise assets and provision for impairment allowance Assets and impairment allowance 31 Mar 2021 30 Jun 2021 Gross Stage 1 & 2 assets* (A) 19,984 20,692 30 Sep 2021 21,805 31 Dec 2021 23,485 ECL Provision Stage 1 & 2 (B) 362 361 338 366 31 Mar 2022 25,693 345 Net Stage 1 & 2 assets (C = A-B) 19,622 20,331 21,466 23,119 25,348 ECL Provision % Stage 1 & 2 assets (D = 1.81% 1.74% 1.55% 1.56% 1.34% B/A) Gross Stage 3 assets@ (E) 364 632 547 414 418 ECL Provision Stage 3 (F) 213 324 304 230 242 Net Stage 3 assets (G = E-F) 151 308 243 184 175 Coverage Ratio % Stage 3 assets (H= F/E) 58% 51% 55% 56% 58% Overall coverage ratio 2.82% 3.21% 2.87% 2.50% 2.25% *Gross Stage 1 & 2 assets represent loans balance as per Ind AS after adjusting for the impact of amortisation of fees earned and acquisition cost incurred including other assets like security deposits, advance to dealer, receivable from related parties, capital advances etc @ Gross Stage 3 assets represents loans balance as per Ind AS after adjusting for the impact of (i) amortisation of fees earned and acquisition cost incurred and (ii) overdue interest considered recoverable under Ind AS and other receivables considered as non-performing as at the end of respective periods. 50 0

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