Poonawalla Fincorp Limited reported a profit after tax (PAT) of ₹308 crore for the quarter ended June 30, 2026, marking a 20.8% increase from ₹255 crore in the preceding quarter. The non-deposit taking systemically important NBFC achieved an Assets Under Management (AUM) of ₹67,054 crore, with a Return on Assets (RoA) strengthening to 1.98% from 1.81% in Q4FY26. The company's asset quality remained stable, with a Gross NPA (GNPA) of 1.37% and Net NPA (NNPA) of 0.70%. The audio recording of the earnings conference call held on July 17, 2026, is now available on the company's website.

Financial Performance

Net Interest Income (NII), inclusive of fees and other income, grew by 10.9% quarter-on-quarter to ₹1,415 crore. The Net Interest Margin (NIM) improved by 5 basis points to 9.10% in Q1FY27 compared to 9.05% in Q4FY26. Pre-Provision Operating Profit (PPoP) stood at ₹785 crore, up 12.9% QoQ. The secured to unsecured on-book mix was reported at 53:47.

Asset Quality and Capital Adequacy

The credit cost as a percentage of average AUM stood at 2.40% in Q1FY27, down from 2.51% in the previous quarter. Stage 1 assets constituted 97.6% of on-book assets. The Capital Adequacy Ratio was robust at 19.46%, with Tier-1 capital at 18.37%, well above the regulatory requirement of 15%. The liquidity buffer stood at ₹4,012 crore as of June 30, 2026.

Operational Metrics

The cost of borrowing for the quarter was 7.72%, 9 basis points higher than Q4FY26. The company advanced its technological capabilities by adding 25 new AI projects, bringing the total count to 101, of which 50 have been successfully implemented.

Poonawalla Fincorp Limited’s Board of Directors approved an amended Code of Practices and Procedures for Fair Disclosure of Unpublished Price Sensitive Information (UPSI) on July 17, 2026. The code, framed under Regulation 8(1) of the SEBI (Prohibition of Insider Trading) Regulations, 2015, mandates universal dissemination of UPSI to prevent selective disclosure and ensure price discovery is not compromised. The amendment aligns the company's internal compliance framework with regulatory requirements aimed at maintaining market integrity.

The code defines UPSI as information not generally available that could materially affect the price of securities, including financial results, dividends, changes in capital structure, and key managerial personnel changes. It designates the Chief Investor Relations Officer (CIRO), typically the Chief Financial Officer or a senior officer, as the authority responsible for determining whether information constitutes UPSI and handling its universal dissemination. The CIRO must ensure prompt public disclosure of credible information to avoid selective leaks to analysts or institutional investors.

company name has established protocols for sharing UPSI only on a need-to-know basis and for legitimate purposes, such as consultations with legal advisors, auditors, or regulatory bodies. The Compliance Officer, in consultation with the Chief Financial Officer or Whole-time Director, must maintain a record of all recipients of UPSI shared for legitimate purposes. This record, which cannot be outsourced, must include details such as the recipient's PAN, the reason for sharing, and confirmation of non-disclosure agreements.

The code specifies that records of UPSI sharing must be preserved for at least eight years after the completion of the relevant transaction. If SEBI initiates an investigation or enforcement proceedings, the records must be maintained until the conclusion of those proceedings. The Board of Directors retains the authority to make further amendments to the code, provided they do not conflict with SEBI regulations, and must promptly inform stock exchanges of any changes.

Key Definitions and Scope

The code applies to all connected persons, designated persons, and insiders of the company, including promoters, directors, key managerial personnel, and employees with access to UPSI. It also covers entities such as holding companies, subsidiaries, and intermediaries like bankers and auditors. The definition of UPSI is broad, encompassing events like fraud, defaults, forensic audits, regulatory actions, and material litigation.

Record-Keeping Requirements

The following table outlines the details required to be maintained for each instance of UPSI shared for legitimate purposes:

The database must be maintained under the supervision of the Compliance Officer and reviewed periodically to ensure accuracy and compliance with the code.