Total Assets
28,520.0
₹ Lakh
Total Liabilities
20,790.0
₹ Lakh
Net Worth
7,730.0
Assets − Liabilities
Net Interest Margin
2.39%
Yield 6.51% − Cost 4.12%
Asset Duration
4.99 yrs
Weighted modified duration
Duration Gap
3.31 yrs
Asset dur − Liability dur
Total Instruments
1332
Valuation date: 15 March 2025
Maturity Profile — Assets vs Liabilities
Asset & Liability Mix
Key Risk Indicators — NBFC-ND-SI · FY 2026-27 (Q4)
| Category | Metric | Value | Threshold | Status |
|---|---|---|---|---|
| Liquidity | 1–7 Day Gap | Positive preferred | ||
| Liquidity | Cumulative 1-Year Gap | ≥ 0 preferred | ||
| Interest Rate | Net Interest Margin | 2.39% | ≥ 2.0% (internal) | Adequate |
| Interest Rate | Duration Gap | 3.31 yrs | Monitored | Elevated |
| EVE | Largest Up Shock EVE Change % | ≥ −15% of base EVE |
Portfolio Summary
By instrument type — 15 March 2025
Total Instruments
1332
All instrument types
Total Assets
28,520.0
₹ Lakh
Total Liabilities
20,790.0
₹ Lakh
Weighted Asset Yield
6.51%
Portfolio average
Instrument Summary (₹ Lakh)
| Instrument Type | Balance Sheet | Count | Principal Balance | Wtd Yield | Wtd Duration | Wtd Maturity |
|---|---|---|---|---|---|---|
| Bond | Asset | 334 | 11,080.0 | 7.33% | 2.50 yrs | 3.24 yrs |
| Loan | Asset | 330 | 17,440.0 | 6.00% | 6.58 yrs | 0.00 yrs |
| InterestRateSwap | Derivative | 168 | 12,600.0 | 0.00% | -2.00 yrs | 3.92 yrs |
| Debenture | Liability | 169 | -6,750.0 | 6.01% | 3.93 yrs | 5.33 yrs |
| Demand_Deposit | Liability | 165 | -9,060.0 | 2.41% | 0.00 yrs | 0.00 yrs |
| Term_Deposit | Liability | 166 | -4,980.0 | 4.67% | 1.68 yrs | 1.84 yrs |
| Total | 1332 | 20,330.0 | — | 4.99 yrs | — | |
Duration
Rate sensitivity by instrument type — 15 March 2025
Asset Duration (excl. Swaps)
4.99 yrs
Weighted modified duration — assets only
Duration Gap
3.31 yrs
Asset 4.99 yrs − Liability 1.68 yrs
Modified Duration (table below) measures the analytical price sensitivity of each instrument to a 1% rate shift, weighted by absolute principal balance.
EVE-based Duration (KPIs below) is computed from actual market value changes across the ±100 bps parallel shocks detected in the current run:
D = (MV−100 − MV+100) / (2 × 1% × MVBase).
For interest rate swaps, notional is added to market value before computing the ratio.
The Duration Gap = Asset Duration − Liability Duration; a positive gap means assets reprice slower than liabilities.
Duration Gap (EVE)
3.20 yrs
Asset 4.90 yrs − Liability 1.70 yrs
Equity Duration (EVE)
9.98 yrs
Sensitivity of net equity value
Weighted Modified Duration by Instrument Type (years)
Duration Detail by Instrument Type
| Instrument Type | Balance Sheet | Principal Balance | Wtd Modified Duration | EVE Duration | Sensitivity |
|---|---|---|---|---|---|
| Bond | Asset | 11,080.0 | 2.50 yrs | 2.51 yrs | Moderate |
| Loan | Asset | 17,440.0 | 6.58 yrs | 6.41 yrs | High |
| InterestRateSwap | Derivative | 12,600.0 | -2.00 yrs | -1.72 yrs | Low |
| Debenture | Liability | -6,750.0 | 3.93 yrs | 4.01 yrs | High |
| Demand_Deposit | Liability | -9,060.0 | 0.00 yrs | -0.00 yrs | Low |
| Term_Deposit | Liability | -4,980.0 | 1.68 yrs | 1.73 yrs | Moderate |
Total Assets
28,520.0
₹ Lakh
Net Worth
7,730.0
Assets − Liabilities
Asset Yield
6.51%
Weighted average
Net Interest Margin
2.39%
Yield 6.51% − Cost 4.12%
Asset Composition
Funding Mix — Liabilities
Maturity Profile — Asset Inflows vs Liability Outflows (₹ Lakh)
Key Risk Indicators
RBI NBFC ALM Framework — FY 2026-27 (Q4)
| Risk Category | Metric | Current | Indicative Threshold | Status |
|---|---|---|---|---|
| Liquidity | 1–14 Day Liquidity Gap | Positive preferred | ||
| Liquidity | Cumulative 1-Year Gap | ≥ 0 preferred | ||
| Interest Rate | Net Interest Margin | 2.39% | ≥ 2.0% (internal) | Adequate |
| Interest Rate | Duration Gap | 3.31 yrs | Monitored | Elevated |
| EVE / IRRBB | EVE Change — Largest Up Shock | ≥ −15% of base EVE | ||
| Portfolio | Total Instruments | 1332 | — | Loaded |
Structural Liquidity
RBI Gap Bucket Framework — 15 March 2025
Basis: Contractual cash flows on all instruments, bucketed by maturity date from the valuation date.
Positive gap = asset inflows exceed liability outflows; negative gap = structural funding shortfall.
Periodic & Cumulative Liquidity Gap (₹ Lakh)
Asset Inflows by Bucket
Liability Outflows by Bucket
Liquidity Gap Detail (₹ Lakh)
| Time Bucket | Asset Inflows | Liability Outflows | Periodic Gap | Cumulative Gap | Heat |
|---|---|---|---|---|---|
| 1 - 7 days | 102.1 | 112.3 | -10.2 | -10.2 | Deficit |
| 8 - 14 days | 102.1 | 133.4 | -31.3 | -41.5 | Deficit |
| 15 - 30 days | 431.8 | 327.6 | 104.2 | 62.6 | Positive |
| 31 days - 3 months | 972.5 | 618.3 | 354.2 | 416.8 | Surplus |
| 3 - 6 months | 738.6 | 172.5 | 566.1 | 983.0 | Surplus |
| 6 - 12 months | 1,525.4 | 375.4 | 1,150.0 | 2,132.9 | Surplus |
| 1 - 3 years | 11,009.0 | 8,041.4 | 2,967.6 | 5,100.5 | Surplus |
| 3 - 5 years | 9,934.9 | 575.6 | 9,359.2 | 14,459.7 | Surplus |
| 5 - 7 years | 3,913.1 | 426.0 | 3,487.1 | 17,946.8 | Surplus |
| 7 - 10 years | 9,629.5 | 4,082.5 | 5,547.0 | 23,493.8 | Surplus |
| Over 10 years | 14,574.5 | 0.0 | 14,574.5 | 38,068.3 | Surplus |
Interest Rate Risk — IRR Gap
Rate-sensitive assets & liabilities — 15 March 2025
IRR Gap: Only floating-rate cash flows before their next reset date are rate-sensitive.
Fixed-rate instruments correctly show zero rate-sensitive interest in each bucket (RBI-compliant).
Asset Duration
4.99 yrs
Weighted modified duration
Liability Duration
1.68 yrs
Weighted modified duration
Duration Gap
3.31 yrs
Asset duration − Liability duration
Periodic & Cumulative IRR Gap (₹ Lakh)
IRR Re-pricing Gap by Bucket (₹ Lakh)
| Time Bucket | Rate-Sensitive Assets | Rate-Sensitive Liabilities | Periodic IRR Gap | Cumulative IRR Gap |
|---|---|---|---|---|
| 1 - 7 days | 102.1 | 112.3 | -10.2 | -10.2 |
| 8 - 14 days | 102.1 | 133.4 | -31.3 | -41.5 |
| 15 - 30 days | 431.8 | 327.6 | 104.2 | 62.6 |
| 31 days - 3 months | 871.5 | 521.7 | 349.8 | 412.4 |
| 3 - 6 months | 583.2 | 0.0 | 583.2 | 995.6 |
| 6 - 12 months | 1,149.7 | 0.0 | 1,149.7 | 2,145.2 |
| 1 - 3 years | 9,698.8 | 7,216.6 | 2,482.2 | 4,627.4 |
| 3 - 5 years | 9,316.9 | 0.0 | 9,316.9 | 13,944.3 |
| 5 - 7 years | 3,913.1 | 0.0 | 3,913.1 | 17,857.4 |
| 7 - 10 years | 9,629.5 | 3,656.5 | 5,973.0 | 23,830.4 |
| Over 10 years | 14,574.5 | 0.0 | 14,574.5 | 38,404.9 |
Economic Value of Equity (EVE) — Rate Shock Sensitivity
IRRBB Framework — 15 March 2025
EVE = Market Value of Assets + Market Value of Derivatives − Market Value of Liabilities.
Shocks are applied to the full yield curve. RBI guideline: EVE change ≤ −15% of base EVE.
EVE Across Rate Shock Scenarios (₹ Lakh)
EVE % Change vs Base Scenario
EVE Sensitivity Table
| Scenario | MV Assets (₹ Lakh) | MV Derivatives (₹ Lakh) | MV Liabilities (₹ Lakh) | EVE (₹ Lakh) | EVE Change | EVE Change % | RBI Status |
|---|---|---|---|---|---|---|---|
| Shock1 (Down) | 29,743.5 | 261.2 | 21,027.9 | 8,976.8 | +858.9 | +10.58% | Compliant |
| Base | 28,290.1 | 493.1 | 20,665.3 | 8,117.9 | +0.0 | +0.00% | Base |
| Shock3 (Up) | 26,969.2 | 711.6 | 20,325.0 | 7,355.9 | -762.0 | -9.39% | Compliant |
Net Interest Income & Earnings at Risk
12-Month & 24-Month Horizon — 15 March 2025
NII: Interest income & expense on all instruments over the horizon under each rate scenario.
EaR: Reduction in NII vs the base (unshocked) scenario — measures sensitivity of earnings to rate moves.
EaR: Reduction in NII vs the base (unshocked) scenario — measures sensitivity of earnings to rate moves.
NII by Rate Scenario — 12-Month Horizon (₹ Lakh)
Earnings at Risk vs Base — 12-Month Horizon (₹ Lakh)
NII & EaR Summary by Scenario
| Rate Scenario | NII — 12M (₹ Lakh) | NII — 24M (₹ Lakh) | EaR — 12M (₹ Lakh) | EaR — 24M (₹ Lakh) | 12M Status |
|---|---|---|---|---|---|
| Shock1 (Down) | 897.7 | 1,930.7 | (9.9) | 8.6 | Favourable |
| Base | 887.8 | 1,939.3 | 0.0 | 0.0 | Base |
| Shock3 (Up) | 877.5 | 1,946.2 | 10.3 | (6.9) | Moderate |
Maturity Mismatch by Instrument Type
Contractual inflows & outflows — 15 March 2025
Purpose: Identifies which instrument types are driving the aggregate liquidity gap in each time bucket.
Positive gap = inflows exceed outflows for that instrument type in that bucket.
Net Cash Flow by Instrument Type & Bucket (₹ Lakh)
Inflows vs Outflows by Instrument Type (₹ Lakh)
| Instrument Type | Time Bucket | Inflows | Outflows | Net Gap |
|---|---|---|---|---|
| loans | 1 - 7 days | 0.0 | 0.0 | 0.0 |
| loans | 8 - 14 days | 0.0 | 0.0 | 0.0 |
| loans | 15 - 30 days | 134.4 | 0.0 | 134.4 |
| loans | 31 days - 3 months | 268.1 | 0.0 | 268.1 |
| loans | 3 - 6 months | 400.6 | 0.0 | 400.6 |
| loans | 6 - 12 months | 795.8 | 0.0 | 795.8 |
| loans | 1 - 3 years | 3,110.5 | 0.0 | 3,110.5 |
| loans | 3 - 5 years | 3,084.4 | 0.0 | 3,084.4 |
| loans | 5 - 7 years | 2,997.3 | 0.0 | 2,997.3 |
| loans | 7 - 10 years | 8,512.0 | 0.0 | 8,512.0 |
| loans | Over 10 years | 11,377.4 | 0.0 | 11,377.4 |
| bonds | 1 - 7 days | 102.1 | 0.0 | 102.1 |
| bonds | 8 - 14 days | 102.1 | 0.0 | 102.1 |
| bonds | 15 - 30 days | 234.8 | 0.0 | 234.8 |
| bonds | 31 days - 3 months | 580.6 | 0.0 | 580.6 |
| bonds | 3 - 6 months | 109.3 | 0.0 | 109.3 |
| bonds | 6 - 12 months | 246.8 | 0.0 | 246.8 |
| bonds | 1 - 3 years | 6,080.5 | 0.0 | 6,080.5 |
| bonds | 3 - 5 years | 5,353.0 | 0.0 | 5,353.0 |
| bonds | 5 - 7 years | 0.0 | 0.0 | 0.0 |
| bonds | 7 - 10 years | 0.0 | 0.0 | 0.0 |
| bonds | Over 10 years | 0.0 | 0.0 | 0.0 |
| debentures | 1 - 7 days | 0.0 | 112.3 | -112.3 |
| debentures | 8 - 14 days | 0.0 | 133.4 | -133.4 |
| debentures | 15 - 30 days | 0.0 | 327.6 | -327.6 |
| debentures | 31 days - 3 months | 0.0 | 521.7 | -521.7 |
| debentures | 3 - 6 months | 0.0 | 134.8 | -134.8 |
| debentures | 6 - 12 months | 0.0 | 162.5 | -162.5 |
| debentures | 1 - 3 years | 0.0 | 2,584.0 | -2,584.0 |
| debentures | 3 - 5 years | 0.0 | 426.0 | -426.0 |
| debentures | 5 - 7 years | 0.0 | 426.0 | -426.0 |
| debentures | 7 - 10 years | 0.0 | 4,082.5 | -4,082.5 |
| debentures | Over 10 years | 0.0 | 0.0 | 0.0 |
| term_deposits | 1 - 7 days | 0.0 | 0.0 | 0.0 |
| term_deposits | 8 - 14 days | 0.0 | 0.0 | 0.0 |
| term_deposits | 15 - 30 days | 0.0 | 0.0 | 0.0 |
| term_deposits | 31 days - 3 months | 0.0 | 0.0 | 0.0 |
| term_deposits | 3 - 6 months | 0.0 | 37.7 | -37.7 |
| term_deposits | 6 - 12 months | 0.0 | 116.3 | -116.3 |
| term_deposits | 1 - 3 years | 0.0 | 5,261.6 | -5,261.6 |
| term_deposits | 3 - 5 years | 0.0 | 0.0 | 0.0 |
| term_deposits | 5 - 7 years | 0.0 | 0.0 | 0.0 |
| term_deposits | 7 - 10 years | 0.0 | 0.0 | 0.0 |
| term_deposits | Over 10 years | 0.0 | 0.0 | 0.0 |
| swaps | 1 - 7 days | 0.0 | 0.0 | 0.0 |
| swaps | 8 - 14 days | 0.0 | 0.0 | 0.0 |
| swaps | 15 - 30 days | 0.0 | 0.0 | 0.0 |
| swaps | 31 days - 3 months | 0.0 | 96.6 | -96.6 |
| swaps | 3 - 6 months | 46.1 | 0.0 | 46.1 |
| swaps | 6 - 12 months | 129.0 | 96.6 | 32.4 |
| swaps | 1 - 3 years | 540.9 | 195.7 | 345.1 |
| swaps | 3 - 5 years | 416.0 | 149.6 | 266.4 |
| swaps | 5 - 7 years | 0.0 | 0.0 | 0.0 |
| swaps | 7 - 10 years | 0.0 | 0.0 | 0.0 |
| swaps | Over 10 years | 0.0 | 0.0 | 0.0 |
| demand_deposits | 1 - 7 days | 0.0 | 0.0 | 0.0 |
| demand_deposits | 8 - 14 days | 0.0 | 0.0 | 0.0 |
| demand_deposits | 15 - 30 days | 62.5 | 0.0 | 62.5 |
| demand_deposits | 31 days - 3 months | 123.8 | 0.0 | 123.8 |
| demand_deposits | 3 - 6 months | 182.5 | 0.0 | 182.5 |
| demand_deposits | 6 - 12 months | 353.9 | 0.0 | 353.9 |
| demand_deposits | 1 - 3 years | 1,277.1 | 0.0 | 1,277.1 |
| demand_deposits | 3 - 5 years | 1,081.5 | 0.0 | 1,081.5 |
| demand_deposits | 5 - 7 years | 915.8 | 0.0 | 915.8 |
| demand_deposits | 7 - 10 years | 1,117.5 | 0.0 | 1,117.5 |
| demand_deposits | Over 10 years | 3,197.2 | 0.0 | 3,197.2 |
NII & Earnings at Risk by Instrument Type
12-Month horizon across all shock scenarios — 15 March 2025
NII by instrument: Shows which instrument types contribute most to interest income and which are most
sensitive to rate changes. EaR = reduction in NII vs the base scenario.
NII by Instrument Type — 12M Horizon (₹ Lakh)
Earnings at Risk by Instrument Type — 12M Horizon (₹ Lakh)
NII & EaR Detail by Instrument Type (₹ Lakh)
| Instrument Type | NII Shock1 (Down) | NII Base | NII Shock3 (Up) | EaR Shock1 (Down) | EaR Base | EaR Shock3 (Up) |
|---|---|---|---|---|---|---|
| bonds | 459.1 | 475.5 | 492.0 | 16.4 | 0.0 | -16.4 |
| debentures | -322.2 | -322.2 | -322.2 | 0.0 | 0.0 | 0.0 |
| demand_deposits | -163.1 | -210.6 | -258.6 | -47.5 | 0.0 | 48.0 |
| loans | 1,117.2 | 1,117.2 | 1,117.2 | 0.0 | 0.0 | 0.0 |
| swaps | -39.3 | -18.1 | 3.2 | 21.2 | 0.0 | -21.2 |
| term_deposits | -154.0 | -154.0 | -154.0 | 0.0 | 0.0 | 0.0 |