Interim report
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Scrip Code: BANKINDIA Scrip Code: 532149 The Vice President — Listing Department, National Stock Exchange of India Ltd., Exchange Plaza, Bandra Kurla Complex, Bandra East, Mumbai 400 051. /J-1 )c Dear Sir / Madam, The Vice-President — Listing Department, BSE Ltd., 25, P.J. Towers, Dalal Street, Mumbai 400 001. 121 ONE TO ONE t -do 31-4 arAgn Bank of India D WIV em E Ref. No.:HO:IRC:SVM:2026-27:256 Date: 23.10.2026 Re: Outcome of Board Meeting - Unaudited (Reviewed) Financial Results for the 2nd Quarter / Half-Year ended September, 2026 Submission of Limited Review Report. In terms of Regulation 23, 30, 32, 33 and 52 of SEBI (Listing Obligations & Disclosure Requirements) Regulations, 2015, we advise as under: 2. The Board of Directors of Bank of India at its meeting held today considered and approved the Unaudited (Reviewed) Standalone and Consolidated Financial Results of the Bank, for the 2nd quarter / Half-Year ended September, 2026. 3 ➢ Further, we enclose the following: Unaudited (Reviewed) Standalone, Consolidated Financial Results and Limited Review Report of the Auditors. Statement of Assets and Liabilities for the Quarter and Half-Year ended 30.09.2026. Statement of Cash Flows for the Quarter and Half-Year ended 30.09.2026. Security Cover Certificate as on 30th September, 2026. Statement of Related Party Transactions for the Q2FY27. NIL Statement of Deviation / Variation in utilization of Capital Funds raised during Q2FY27. ( . Public A tfF C ation: 4 1:0 #P4. ci)ll-ftig:f4h7W1NtfltIffri, cl•Z 61‘3q-I, 8-17611 1,1, 45, TrfF, Irdt- 400 051 OF /4, S cr ,Ce Investor Relations Cell, Star House - I, 8th Floor, C-5, G-Block, Bandra Kurla Complex, Bandra (East), Mumbai -400 051 Ph.: (022) 6668 4490 : Fax: (022) 6668 4491 Email: headoffice.share@bankofindia.bank.in H.O. Inve rtsy Dep
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istsTasime 121 OINK TO ONO L"f"tir BOI Bank of India 4. The meeting of the Board of Directors started at 3.30 PM and concluded at 4.47 PM. 5. The information is also available on Bank's website i.e. www.bankofindia.bank.in under `Communication to BSE/NSE' on Home Page. 1-1-47 Yours faithfully, (Usha Ramsinghani) m441 i1 ki Company Secretary Encl: As above Classification: Public TIVIF 'redT #0.1 f4 2-117, tcH 811-6—if 141'6 , igf T-df TiTu, V -074, 44- 400 051 Head Office: Investor Relations Cell, Star House - I, 8th Floor, C-5, G-Block, Bandra Kurla Complex, Bandra (East), Mumbai • 400 051 Ph.: (022) 6668 4490 Fax: (022) 6668 4491 Email: headoffice.share@bankofindia.bank.in
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5 <ai Bank of India NAP Head Office : Star House, C - 5, 'G' Block, Bandra-Kurla Complex, Sandra (East), Mumbai - 400 051 Reviewed Financial Results for the Quarter/Half Year ended September 30, 2026 In Lakh Sr. No. Particulars Standalone Consolidated Quarter ended Half Year ended Year ended Quarter ended Half Year ended Year ended Reviewed Reviewed Reviewed Reviewed Reviewed Audited Reviewed Reviewed Reviewed Reviewed Reviewed Audited 30.09.2026 30.06.2026 30.09.2025 30.09.2026 30.09.2025 31.03.2026 30.09.2026 30.06.2026 30.09.2025 30.09.2026 30.09.2025 31.03.2026 1 Interest earned ( a )4( b )+( c )+( d) 21,22,887 19,94,932 18,40,609 41,17,819 36,75,828 75,16,127 21,36,990 20,09,690 18,52,148 41,46,680 36,98,809 75,61,328 ( a) Interest/ discount on advances/bills 15,47,040 14,35,826 12,94,449 29,82,866 25,73,677 53,47,233 15,56,378 14,44,435 13,02,543 30,00,812 25,89,650 53,79,331 ( b ) Income on Investments 4,76,047 4,53,216 4,53,015 9,29,263 9,15,376 18,05,048 4,80,703 4,59,385 4,56,697 9,40,088 9,22,743 18,19,256 ( c ) Interest on balances with RBI and other inter bank funds 82,535 67,905 78,737 1,50,440 1,62,028 2,77,690 82,643 67,886 78,500 1,50,529 1,61,669 2,76,585 ( d ) Others 17,265 37,985 14,408 55,251 24,747 86,156 17,266 37,984 14,408 55,251 24,747 86,156 2 Other Income 2,76,986 2,57,915 2,21,983 5,34,901 4,38,593 9,87,427 2,76,735 2,61,538 2,21,839 5,38,273 4,42,940 10,03,628 3 TOTAL INCOME ( 1 + 2) 23,99,873 22,52,847 20,62,592 46,52,720 41,14,421 85,03,554 24,13,725 22,71,228 20,73,987 46,84,953 41,41,749 85,64,956 4 Interest expended 14,22,166 13,11,678 12,49,232 27,33,844 24,77,640 49,98,851 14,26,270 13,15,584 12,52,986 27,41,854 24,85,069 50,13,949 5 Operating expenses (e )+( f) 4,68,803 4,36,061 4,31,275 9,04,864 8,53,758 17,99,830 4,74,268 4,41,845 4,35,753 9,16,113 8,64,440 18,25,056 ( e) Employees cost 2,66,719 2,60,251 2,45,232 5,26,970 4,84,851 10,31,177 2,70,880 2,63,999 2,47,630 5,34,879 4,89,635 10,44,967 ( f ) Other operating expenses (All items exceeding 10% of the total expenditure excluding interest expenditure may be shown separately) 2,02,084 1,75,810 1,86,043 3,77,894 3,68,907 7,68,653 2,03,388 1,77,846 1,88,123 3,81,234 3,74,805 7,80,089 6 TOTAL EXPENSES (4)+(5) (excluding Provisions and Contingencies) 18,90,969 17,47,739 16,50,507 36,38,708 33,31,398 67,98,681 19,00,538 17,57,429 16,88,739 36,57,967 33,49,509 68,39,005 7 OPERATING PROFIT (3)-(6) Profit before Provisions and Contingencies) 5,08,904 5,05,108 3,82,085 10,14,012 7,83,023 17,04,873 5,13,187 5,13,799 3,85,248 10,26,986 7,92,240 17,25,951 8 Provisions (other than tax) and Contingendes 79,743 96,360 44,124 1,76,103 1,53,732 3,10,307 81,097 97,112 49,166 1,78,209 1,60,378 3,18,801 of which provision for Non-performing Assets 1,01,012 1,14,411 47,241 2,15,423 1,57,682 3,39,267 1,02,310 1,14,735 51,609 2,17,046 1,63,084 3,46,335 9 Exceptional items - - 0 - - - (51,880) (51,880) 10 Profit/ (Loss) from Ordinary Activities before tax (7)- (8)-(9) 4,29,161 4,08,748 3,37,961 8,37,909 6,29,291 13,94,566 4,32,090 4,16,687 3,36,082 8,48,777 5,79,982 13,55,270 11 Tax Expense 1,08,923 1,01,958 82,504 2,10,881 1,48,622 3,41,851 1,09,879 1,02,841 83,518 2,12,720 1,51,023 3,46,344 12 Net Profit/ (Loss) from Ordinary Activities after tax(7)-(8)-(11) 3,20,238 3,06,790 2,55,457 6,27,028 4,80,669 10,52,715 3,22,211 3,13,846 2,52,564 6,36,057 4,28,959 10,08,926 Less : Minority Interest 1...... 88 140 (111) 228 (16) 295 Add : Share of earnings in Assodates 8,759 16,552 4,994 25,311 11,650 21,999 13 Extraordinary items (net of tax expense) - - - - - - - - 14 Net Profit(+)/Loss(-) for the period 3,20,238 3,06,790 2,55,457 6,27,028 4,80,669 10,52,715 3,30,882 3,30,258 2,57,669 6,61,140 4,40,625 10,30,630 15 Paid-up equity share capital (Face valuer 10/- each) 4,55,341 4,55,341 4,55,341 4,55,341 4,55,341 4,55,341 4,55,341 4,55,341 4,55,341 4,55,341 4,55,341 4,55,341 16 Reserves excluding Revaluation Reserve 75,47,654 77,38,068 Classification: Internal
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arilx 441 oi Bank of India ' M mP e in Lakh Sr. No. Particulars Standalone Consolidated Quarter ended Half Year ended Year ended Quarter ended Half Year ended Year ended Reviewed Reviewed Reviewed Reviewed Reviewed Audited Reviewed Reviewed Reviewed Reviewed Reviewed Audited 30.09.2026 30.06.2026 30.09.2025 30.09.2026 30.09.2025 31.03.2026 30.09.2026 30.06.2026 30.09.2025 30.09.2026 30.09.2025 3103.2026 17 Analytical Ratios ( i ) Percentage of shares held by Government of India 73.38% 73.38% 73.38% 73.38% 73.38% 73.38% 73.38% 73.38% 73.38% 73.38% 73.38% 73.38% (ii) Capital Adequacy Ratio ( Basel III) 17.78% 18.69% 16.69% 17.78% 16.69% 18.01% 18.35% 19.28% 17.24% 18.35% 17.24% 18.58% (a) CET 1 Ratio 15.49% 15.97% 13.89% 15.49% 13.89% 15.05% 16.08% 16.59% 14.48% 16.08% 14.48% 15.66% (b) Additional Tier 1 Ratio 0.29% 0.30% 0.60% 0.29% 0.60% 0.30% 0.28% 0.30% 0.59°/. 0.28% 0.59% 0.30% (iii) Earnings per Share ( EPS) (4) a) Basic EPS 7.03 6.74 5.61 13.77 10.56 23.12 7.27 7.25 5.66 14.52 9.68 22.64 Diluted EPS (before Extraordinary items (net of tax expenses) for the period, for the year to date and for the previous year (Not annualised)) 7.03 6.74 5.61 13.77 10.56 2312 7.27 7.25 5.66 . 14.52 9.68 22.64 b) Basic EPS 7.03 6.74 5.61 13.77 10.56 23.12 7.27 7.25 5.66 14.52 9.68 22.64 Diluted EPS (after Extraordinary items for the period, for the year to date and for the previous year (Not annualised)) . 7.03 6.74 5.61 13.77 10.56 23.12 7.27 7.25 5.66 14.52 9.68 22.64 (iv) NPA Ratios (a) Amount of gross non-performing assets 13,64,837 14,45,354 18,01,427 13,64,837 18,01,427 15,30,601 (b) Amount of net non-performing assets 3,55,735 4,01,859 4,53,020 3,55,735 4,53,020 4,24,997 (c) Percentage of Gross NPAs 1.60% 1.81% 2.54% 1.60% 2.54% 198% (d) Percentage of Net NPAs _ 0.42% 0.51% 0.65% 0.42% 0.65% 0.56% (v) Return on Assets (Annualised) 1.01% 1.01% 0.91% 1.01% 0.87% 0.93% (vi) Net Worth 79,64,867 76,94,034 68,88,226 79,64,867 68,88,226 75,27,811 81,76,515 78,90,859 70,43,700 81,76,515 70,43,700 77,05,575 (vii) Outstanding redeemable preference shares - - - - - - - - - - - - viii) Capital Redemption Reserve - - - - - - 50 50 50 50 50 50 (ix) Debenture Redemption Reserve - - - - - - - - - - - - (x) Debt-Equity ratio* 0.72 0.71 0.61 0.72 0.61 0.78 (xi) Total Debt to Total Assets Ratio * 9.56% 9.67% 10.95% 9.56% 10.95% 10.19% (xii) Operating Margin (%) 21.21% 22.42% 18.52% 21.79% 19.03% 20.05% 21.26% 22.62% 18.58% 21.92% 19.13% 20.15% (xiii) Net Profit Margin (%) 13.34% 13.62% 12.39% 13.48% 1168% 12.38% 13.71% 14.54% 12.42% 14.11% 10.64% 12.03% (')Debt represents borrowings with residual maturity of more than one year. Total Debt represents total borrowings of the Bank. Note: Disclosure of Interest Service Coverage Ratio Se Debt Service Coverage Ratio is not applicable to the Bank. * NEW Delhi ed Acc0- Classification: Internal
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Segment Information Part A: Business Se4ments E101Bank of India Sr. No. Particulars Standalone Consolidated Quarter ended Half Year ended Year ended Quarter ended Half Year ended Year ended Reviewed Reviewed Reviewed Reviewed Reviewed Audited Reviewed Reviewed Reviewed Reviewed Reviewed Audited 30.09.2026 30.06.2026 30.09.2025 30.09.2026 30.09.2025 31.03.2026 30.09.2026 30.06.2026 30.09.2025 30.09.2026 30.09.2025 31.03.2026 1 Segment Revenue a) Treasury Operations 6,33,747 5,76,871 5,84,021 12,10,618 12,22,296 23,26,762 6,30,550 5,76,871 5,80, 564 12,07,421 12,18,839 23,23,175 b) Wholesale Banking Operations 8,57,775 7,91,965 6,78,802 16,49,740 13,56,279 29,01,127 8,72,129 8,05,561 6,92,766 16,77,690 13,83,130 29,53,363 c) Retail Banking Operations 9,35,102 8,61,573 8,07,814 17,96,675 15,54,576 32,91,075 9,35,102 8,61,573 8,07,814 17,96,675 15,54,576 32,91,075 (i) Digital Banking 16 17 15 33 29 62 16 17 15 33 29 62 (ii) Other Retail Banking 9,35,086 8,61,556 8,07,799 17,96,642 15,54,547 32,91,013 9,35,086 8,61,556 8,07,799 17,96,642 15,54,547 32,91,013 d) Unallocated 5,211 44,809 12,434 50,020 20,642 64,509 7,906 49,594 13,322 57,500 24,576 77,262 T o t a 1 24,31,835 22,75,218 20,83,071 47,07,053 41,53,793 85,83,473 24,45,687 22,93,599 20,94,466 47,39,286 41,81,121 86,44,875 Less : Inter Sgmertt Revenue 31,962 22,371 20,479 54,333 39,372 79,919 31,962 22,371 20,479 54,333 39,372 79,919 Net Segment Revenue (Income) 23,99,873 22,52,847 20,62,592 46,52,720 41,14,421 85,03,554 24,13,725 22,71,228 20,73,987 46,84,953 41,41,749 85,64,956 2 Segment Results- Profit/ (Loss) before tax a) Treasury Operations 1,75,264 1,60,702 1,19,571 3,35,966 3,12,424 6,82,692 1,80,826 1,77,254 1,21,107 3,58,080 2,68,736 6,49,224 b) Wholesale Banking Operations 1,24,413 1,53,835 81,181 2,78,248 1,09,651 2,81,023 1,29,06 9 1,58,810 82,942 2,87,879 1,15,527 2,95,115 c) Retail Banking Operations 2,22,996 1,31,718 1,87,490 3,54,714 3,37,095 7,28,157 2,22,997 1,31,718 1,87,490 3,54,714 3,37,095 7,28,157 (i) Digital Banking (18) (18) (17) (36) (26) (58) (18) (18) (17) (36) (26) (58) (ii) Other Retail Banking 2,23,014 1,31,736 1,87,507 3,54,750 3,37,121 7,28,215 2,23,014 1,31,736 1,87,507 3,54 ,750 3,37,121 7,28,215 d) Unallocated (93,512) (37,507) (50,281) (1,31,019) (1,29,879) (2,97,306) (92,131) (34,683) (50,352) (1,26,813) (1,29,710) (2,95,522) Total 4,29,161 4,08,748 3,37,961 8,37,909 6,29,291 13,94,566 4,40,761 4,33,099 3,41,187 8,73,860 5,91,648 13,76,974 Less : i) Other Un-allocable expenditure - - - - - - - - - ii) Un-allocable income - - - - - - - - - - Total Profit Before Tax 4,29,161 4,08,748 3,37,961 8,37,909 6,29,291 13,94,566 4,40,761 4,33,099 3,41,187 8,73,860 5,91,648 13,76,974 Tax Expense 1,08,923 1,01,958 82,504 2,10,881 1,48,622 3,41,851 1,09,879 1,02,841 83,518 2,12,720 1,51,023 3,46,344 Net Profit after Tax 3,20,238 3,06,790 2,55,457 6,27,028 4,80,669 10,52,715 3,30,882 3,30,258 2,57,669 6,61,140 4,40,625 10,30,630 3 Segment Assets a) Treasury Operations 3,84,39,002 3,68,46,803 3,47,39,415 3,84,39,002 3,47,39,415 3,66,46,814 3,85,65,859 3,69,64,901 3,48,35,033 3,85,65,859 3,48,35,033 3,67,52,781 b) Wholesale Banking, Operations 5,06,67,241 4,39,02,541 3,91,91,477 5,06,67,241 3,91,91,477 4,27,11,558 5,10,68,290 4,43,20,489 3,96,18,271 5,10,68,290 3,96,18,271 4,31,69,212 c) Retail Banking Operations 3,59,26,952 3,5 7,34,330 3,22,72,133 3,59,26,952 3,22,72,133 3,40,93,5 46 3,59,26,952 3,57,34,330 3,22,72,133 3,59,26,952 3,22,72,133 3,40,93,546 (i) Digital Banking 1,150 1,057 900 1,150 900 1,110 1,150 1,057 900 1,150 900 1,110 (ii) Other Retail Banking 3,59,25,802 3,57,33,273 3,22,71,233 3,59,25,802 3,22,71,233 3,40,92,436 3,59,25,802 3,57,33,273 3,22,71,233 3,59,25,802 3,22,71, 233 3,40,92,436 d) Unallocated 25,33,972, 28,36,330 15,42,819 25,33,972 15,42,819 28,91,361 35,99,658 39,12,651 24,86,027 35,99,658 24,86,027 39,39,620 Total Assets 12,75,67,167 11,93,20,004 10,77,45,844 12,75,67,167 10,77,45,844 11,63,43,279 12,91,60,759 12,09,32,371 10,92,11,464 12,91,60,759 10,92,11,464 11,79,55,159 4 Segment Liabilities a) Treasury Operations 3,61,75,701 3,46,94,097 3,22,86,622 3,61,75,701 3,22,86,622 3,45,07,081 3,61,75,701 3,46,94,097 3,22,86,622 3,61,75,701 3,22,86,622 3,45,07,081 b) Wholesale Banking Operations 4,80,63,945 4,16,41,247 3,71,30,082 4,80,63,945 3,71,30,082 4,06,78,694 4,84,23,606 4,20,17,965 3,75,23,733 4,8473,606 3,75,23,733 4,10,87,221 c) Retail Banking Operations 3,33,52,952 3,33,06,648 2,93,30,912 3,33,52,952 2,93,30,912 3,16,13,127 3,33,52,952 3,33,06,648 2,93,30,912 3,33,52,952 2,93,30,912 3,16,13,127 (1) Digital Banking 1,150 1,057 926 1,150 926 1,110 1,150 1,057 926 1,150 926 1,110 (ii) Other Retail Banking 3,33,51,802 3,33,05,591 2,93,29,986 3,33,51,802 2,93,29,986 3,16,12,017 3,33,51,802 3,33,05,591 2,93,29,986 3,33,51,802 2,93,29,986 3,16,12,017 d) Unallocated 7,85,505 7,82,486 8,14,216 7,85,505 8,14,216 7,45,355 18,04,291 18,14,697 17,16,644 18,04,291 17,16,644 17,51,875 Total Liabilities 11,83,78,103 11,04,24,478 9,95,61,832 11,83,78,103 9,95,61,832 10,75,44,257 11,97,56,550 11,18,33,407 10,08,57,911 11,97,56,550 10,08,57,911 10,8 9,59,30 4 5 Capital Employed (Segment Assets - Segment liabilities) a) Treasury Operations 22,63,301 21,52,706 24,52,793 22,63,301 24,52,793 21,39,732 23,90,158 22,70,804 25,48,411 23,90,158 25,48,411 22,45,700 b) Wholesale Banking Operations 26,03,296 22,61,294 20,61,395 26,03,296 20,61,395 20,32,864 26,44,684 23,02,524 20,94,538 26,44,684 20,94,538 20,81,991 c) Retail Banking Operations 25,74,000 24,27,682 29,41,221 25,74,000 29,41,221 24,80,420 25,74,000 24,27,682 29,41,221 25,74,000 25,41,221 24,80,420 (i) Digital Banking (0) - (26) (0) (26) - 0 - (26) 0 (26) - (ii) Other Retail Banking 25,74,000 24,27,682 29,41,247 25,74,000 29,41,247 24,80,420 25,74,000 24,27,682 29,41,247 25,74,000 29,41,247 24,80,420 ..-;. s- ,... , .. ..... 7,48,467 20,53,844 7,28,603 17,48,467 7,28,603 21,46,006 17,9 162_ 20,97,954 7,69,383 17,95,367 7,69,383 21,87,744 1.10 ,! loved ."---- ' A ,.,'''. • . i • 88,95 ,j'. .• `:.. 41 2 91,89,064 _1041 4012 87,99 022 90,98,964 e 83,53,55 3 94,04,209 83,53,5 53 89,95,855 • dr • \i• /I/ . H. O. 5.* ji * 11-1117 ve FRN 00 e 0C S 0 **. R.,02 co' * 0 K , A FRN ' I :005E 2 * K‘ It "c GO MUMBAI FR11 109262W/ o It„ Classific .11 E DEPT. N•6\4 ...141%... • -.4.007:4./
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Part B: Geoeravhical Segments R2-• arlicp* ""ttc Bank of India 10 t In Lakh Sr. No. Particulars Standalone Consolidated Quarter ended Half Year ended Year ended Quarter ended Half Year ended Year ended Reviewed Reviewed Reviewed Reviewed Reviewed Audited Reviewed Reviewed Reviewed Reviewed Reviewed Audited 30.09.2026 30.06.2026 30.09.2025 30.09.2026 30.09.2025 31.03.2026 30.09.2026 30.06.2026 30.09.2025 30.09.2026 30.09.2025 31.03.2026 Revenue a) Domestic 21,24,710 20,28,432 18,23,359 41,53,142 36,43,735 75,34,776 21,27,406 20,33,217 18,24,247 41,60,623 36,47,669 75,47,529 b) International 2,75,163 2,24,415 259,233 4,99578 4,70,686 9,68,778 2,86,319 2,38,011 2,49,740 5,24,330 4,94,080 10,17,427 Total 23,99,873 22,52,847 20,62,592 46,52,720 41,14,421 85,03,554 24,13,725 22,71,228 20,73,987 46,84,953 41,41,749 85,64,956 II Assets a) Domestic 10,56,80,460 10,35,31,467 9,32,07,934 10,56,80,460 9,32,07,934 9,91,56,663 10,68,43,697 10,46,99,148 9,42,41,308 10,68,43,697 9,42,41,308 10,03,03,352 b) International 2,18,86,707 1,57,88,537 1,45,37,910 2,18,86,707 1,45,37,910 1,71,86,616 2,23,17,062 1,62,33,223 1,49,70,156 2,23,17,062 1,49,70,156 1,76,51,807 Total 12,75,67,167 11,93,20,004 10,77,45,844 12,75,67,167 10,77,45,844 11,63,43,279 12,91,60,759 12,09,32,371 10,92,11,464 12,91,60,759 10,92,11,464 11,79,55,159 Note: There are no significant Other Banking Operations carried on by the Bank. Allocations of costs : a) Expenses directly attributable to particular segment are allocated to the relative segment b) Expenses not directly attributable to a specific segment are allocated in proportion to number of employees/business managed. As per RBI guidelines Bank has reported Digital Banking Segment as a sub-segment of Retail Banking Segment . The Bank has commenced two Digital Banking Units (DBUs) and the segment information related to the said DBUs is reported under Digital Banking. Statement of Assets & Liabilities t in Lakh Particulars Standalone Consolidated Reviewed Reviewed Audited Reviewed Reviewed Audited 30.09.2026 30.09.2025 31.03.2026 30.09.2026 30.09.2025 31.03.2026 CAPITAL AND LIABILITIES Capital 4,55,341 4,55,341 4,55,341 4,55,341 4,55,341 4,55,341 Reserves and Surplus 87,33,723 77,28,671 83,43,681 89,48,868 78,98,213 85,40,514 Minority Interest 17,338 16,692 17,832 Deposits 10,37,52,965 8,53,30,139 9,27,27,088 10,40,72,943 8,56,86,269 9,30,97,341 Borrowings 1,21,92,958 1,17,93,180 1,18,59,154 1,21,96,598 1,17,96,615 1,18,62,589 Other Liabilities and provisions 24,32,180 24,38,513 29,58,015 34,69,671 33,58,334 39,81,542 Total 12,75,67,167 10,7745,844 11,63,43,279 12,91,60,759 10,92,11,464 11,79,55,159 ASSETS Cash and balances with Reserve Bank of India 54,49,777 36,96,577 47,30,007 54,91,873 37,22,363 47,66,042 Balances with bank and money at call and short notice 57,56,028 50,12,495 51,60,479 57,06,326 50,37,630 51,92,896 Investments 2,88,86,160 2,60,89,979 2,68,62,930 2,99,47,751 2,70,44,547 2,79,08,373 Advances 8,44,97,974 6,95,66,044 7,60,33,488 8,49,70,319 6,99,64,282 7,64,65,147 Fixed Assets 11,73,974 11,71,576 11,74,934 11,86,509 11,83,044 11,87,709 Other Assets 18,03,254 22,09,173 23,81,441 18,57,981 22,59,598 24,34,992 Total 12,75,67,167 10,77,45,844 11,63,43,279 12,91,60,759 10,92,11,464 11,79,55,159 •irl NE Delhit mods 2/ 6)ted ACC,e ," ClassflicatIonAnternal
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BANK OF INDIA Statement of Standalone Cash Flow for the Half Year Ended 30th September, 2026 in Lakhs Particulars Half Year Ended Half Year Ended 30.09.2026 30.09.2025 A. Cash Flow from Operating Activities: Net Profit before taxes 8,37,909 6,29,291 Adjustments for: Amortisation/Depreciation on Investments 3,579 (28,343) (ProfityLoss on Revaluation of investments (including depreciation on performing investments) (63,181) 13,179 Depreciation on Fixed Assets 38,225 35,313 Profit on sale of land, buildings and other assets (248) (13,063) Provision for NPAs 2,15,423 1,57,682 Provision for Standard Assets (47,925) (2,375) Provision for Other items 8,605 (1,577) Interest on Borrowings -Capital Instruments 1,23,110 96,792 Dividend received from Subsidaries/Joint Ventures/Associates (4,702) (4,824) Adjustments for. Increase /( Decrease) in Deposits 1.10,25,877 36,75.990 Increase /( Decrease) in Borrowings 5,13,804 (5,92,463) Increase / (Decrease) in Other Liabilities and Provisions (4,72,294) 1,52,975 (Increase) / Decrease in Investments (19,91,778) (2,07,042) (Increase )/ Decrease in Advances (86,79,909) (47,58,021) (Increase) / Decrease in Other Assets 3,71,784 (2,92,884) Cash Flow from Operating Activities before Income Tax 18,78,279 (11,39,370) Direct Taxes (Paid)/Refund (6,160) 96,666 Net Cash Flow from Operating Activities (A) 18,72,119 (10,42,704) B. Cash Flow from Investing Activities: Purchase of Fixed Assets (48,304) (33,484) Sale of Fixed Assets 3,875 828 Sale of investment in Subsidiaries/Jt Ventures/Associates - 65,636 Investment in Subsidiaries/Jt Ventures/Associates (2,264) (32,945) Dividend received from Subsidiaries, Joint Venture & Associates 4,702 4,824 Net Cash Flow from Investing Activities (B) (41,991) 4,859 C. Cash Flow from Financing Activities: Issue/(redemption) of Tier II Capital bonds (Net) (1,80,000) - Dividend Paid (2,11,699) (1,84,383) Interest on Borrowings -Capital Instruments (1,23,110) (96,792) Net Cash Flow from Financing Activities (C) (5,14,809) (2,81,175) Net Increase in Cash & Cash Equivalents (A)+(B)+(C) 1,31,53,199 (13,19,020) Cash and Cash Equivalents as at the beginning of the year 98,90,486 1,00,28,091 Cash and Cash Equivalents as at the end of the period 1,12,05,805 87,09,071 Classification: Internal
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----1 111-----ieet Srivastava General Manager & Chief Financial Officer 4..)-asOc B Kumar ramod Dwibedi Ra ra Chief General Manager Executive Director Executive Director Particulars Half Year Ended Half Year Ended 30.09.2026 30.09.2025 Reconciliation of Cash and Cash Equivalents as at the end of the period Cash and balances with Reserve Bank of India (Schedule 6) 54,49,777 36,96,576 Balances with Banks and money at call and short notice (Schedule 7) 57,56,028 50,12,495 Cash and Cash Equivalents as at the end of the period 1,12,05,805 87,09,071 Notes: 1. The Cash flow Statement has been prepared under the Indirect Method (AS-3) and figures of the previous year have been regrouped wherever considered necessary 2. Cash and cash equivalent as per cash flow statement comprises of cash in hand, in ATM, balances in current account with RBI and other Banks (including deposits) and money at call and short notice which can be readily convertible into cash. „to Subrat umar P R Rajagopal Rajneesh Kamatak M.R. Kumar Executive Director Executive Director Managing Director & CEO Chairman In terms of our report of even date attached For A. Bafna & Co For S.Jaykishan For SCV & Co. LLP For Sarda & Pa reek LLP Chartered Accountants Chartered Accountants Chartered Accountants Chartered Accountants (FRN: 003660C) (FRN: 309005E) (FRN: 000235N/N500089) (FRN:109262W/W100673 ) Kartik Khandelwal Partner M. No. 426965 UDIN: 2 6 14 2- 9 g DEXON10463 Place: Mumbai Date : October 23, 2026 Ritesh Agarwal Ashish Agarwal Partner Partner M. No.. 062410 M. No. 093790 UDIN: 1-4 fo UDIN: 240 91790ak. L1-hfc 11 C C N.1 ". Niranjan Joshi Partner M. No. 102789 UDIN: 2.1b )(Ng KLN bU g 3 03 it 3 I6 ' • -eihi Classification: Internal
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ae-,‘ *. NEW Delhi').':)' d Acco`....?„/ BANK OF INDIA Statement of Consolidated Cash Flow for the Half Year Ended 30th September, 2026 in Lakhs) Particulars Half Year Ended Half Year Ended 30.09.2026 30.09.2025 A. Cash Flow from Operating Activities: Net Profit before taxes 8,73,858 5,91,649 Adjustments for: Amortisation/Depreciation on Investments 3,579 {28.343) Depreciation on Fixed Assets 38.939 36 344 Profit on sale of Land, Buildings & Other Assets (251) (13.063) (Profit) / Loss on Revaluation of Investments (Ind depn performing inv) (63,181) 13,179 Provision for NPA 2,17,046 1,63,084 Provision for Standard Assets (47,441) (2,268) Provision for Other Items 8.604 (440) Interest on Borrowings -Capital Instruments 1,23,110 96.792 Dividend received from Associates (1,505) ;1,366) - - Adjustments for - increase / (Decrease) in Deposits 1,09,75,602 37,05,672 increase/ (Decrease) in Borrowings 5,14,009 (5,90,331) Increase / (Decrease) in Other Liabilities 8 Provisions (6,53,330) 2.35.466 (Increase) / Decrease in Investments (19,84,686) (2 97,269) (Increase)/ Decrease in Advances (87,22,218) (47,75,544) (Increase) / Decrease in Other Assets 3,70,921 (3.00.040) Cash Flow from Operating Activities before Income Tax 16,53,056 (11,66,478) Taxes (Paid) / Refund 1,77,243 93,687 - _ Net Cash Flow from Operating Activities (A) 18,30,299 (10,72,791) - - B. Cash Flow from Investing Activities: _ - Purchase of Fixed Assets (49,238) (34.972) Sale of Fixed Assets 4 078 829 Dividend received from Associates 1.505 1 366 Impact of Consolidation (25,567) 57,418 Minority Interest (493) 535 - - Net Cash Flow from Investing Activities (B) (69,715) 25,176 _ - C. Cash Flow from Financing Activities: _ - Share Premium (6.514) 5,067 Issue / (Redemption) of Tier I and Tier II Capital Bonds (Net) (1.80 000) - Dividend Paid (2,11.6991 11,84,383) Interest on Borrowings -Capital Instruments (123,110) (96,792) - - Net Cash Flow from Financing Activities (C) (5,21,323) (2,76,109) - - Net Increase In Cash & Cash Equivalents (A)+(B)+(C) 12,39,261 (13,23,724) - - Cash and Cash Equivalents as at the beginning of the year 99,58,938 1,00,83,717 - - Cash and Cash Equivalents as at the end of the year 1,11,98,199 87,59,993 Classification: Internal
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In terms of our report of even date attached For A. Bafna & Co For S.Jaykishan For SCV & Co. LLP Chartered Accountants Chartered Accountants Chartered Accountants (FRN: 003660C) (FRN: 309005E) (FRN: 000235N/N500089) NNA,N4.44k\i„.3cs, ub (t ar P. R. Rajagopal 14dA640 X Executive Director Executive Director • Rajneesh Karnatak Managing Director & CEO o F 5 H. O. * 7.W * NGE DEPT, 71:t. PA/04. MUMBAI 4-10 109262W/ l FRN r * ce2 in; e ', c; W100:73, \‘ed A Particulars Half Year Ended Half Year Ended 30.09.2026 30.09.2025 Reconciliation of Cash and Cash Equivalents as at the end of the year Cash and balances with Reserve Bank of India (Schedule 6) 54,91.873 37,22,363 Balances with Banks and money at call and short notice (Schedule 7) 57,06,326 50,37,630 Cash and Cash Equivalents as at the end of the year 1,11,98,199 87,59,993 Notes: 1. The Cash Flow Statement has been prepared under the Indirect Method (AS-3) and figures of Previous Years has been regrouped wherever considered necessary 2, Cash and cash equivalent as per cash flow statement comprises of cash in hand, in ATM, balances in current accgeOt with RBI and other Banks (including deposits) and money at call and short notice which can be readily convertible into cash. 9 :64)4114941111"* ,--vineet Srivastava B Kumar General Manager Chief General Manager &Chief Financial Officer od Dwibedi Rdjiv-Wfishra Executive Director Executive Director M.R. Kumar Chairman For Sarda & Pareek LLP Chartered Accountants (FRN:109262WNV100673 ) Kartik Khandelwal Partner M. No.426965 UDIN: L 41 6 g ~9 PSS36 Place: Mumbai Date : October 23, 2026 Ritesh Agarwal Ashish Agarwal Partner Partner M. No. 062410 M. No. 093790.. UDIN: 2.0 0 3 9 UDIN: 2 t. a st /0 1'W 4940 KXn8Stl4T S% Niranjan Joshi Partner M. No. 102789 UDIN: 2,6 b 27 S 5 Ne IR2 7gq Classification: Internal
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el , 01 ""k11 17 Bank of India EP Notes forming part of Standalone and Consolidated financial results for the quarter and half year ended September 30, 2026:- 1. The above financial results for the quarter and half year ended September 30, 2026 have been reviewed by the Audit Committee of Board and approved by the Board of Directors at their respective meetings held on October 23, 2026. The same have been reviewed by the Statutory Central Auditors of the Bank, in line with the guidelines issued by the Reserve Bank of India and as per the requirement of SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 as amended. 2. The above financial results have been arrived at after considering necessary provisions for non-performing assets, standard assets, restructured advances, stressed sector accounts, standard derivative exposures, unhedged foreign currency exposure and investment depreciation on the basis of extant guidelines issued by Reserve Bank of India (RBI). Provision for employee benefits have been made on actuarial basis. Other usual and necessary provisions have been made on estimated basis as per RBI's specific directions, judicial pronouncements and applicable accounting standards issued by The Institute of Chartered Accountants of India. 3. The Bank has applied its significant accounting policies in the preparation of these financial results that are consistent with those followed in the annual financial statements for the year ended March 31, 2026. 4. As per extant RBI guidelines banks are required to make Pillar 3 disclosures including Leverage ratio, Liquidity Coverage ratio and Net stable funding ratio under Basel III framework. Accordingly, the Bank has made such disclosures which are available on Banks' website at the link "https://bankofindia.bank.in/basel-iii-disclosures ". These disclosures have not been subjected to audit/review by the Statutory Central Auditors of the Bank. 5. Other Income includes commission and brokerage income, fee and other charges, profit/ loss on sale of fixed assets (net), profit/ loss on revaluation of investments (net) (FVTPL and HFT), earnings from foreign exchange and derivative transactions, recoveries from accounts previously written off, dividend income, etc. 6. The consolidated financial results have been prepared in accordance with the Accounting Standard — 21 "Consolidated Financial Statements", Accounting Standard — 23 "Accounting for Investments in Associates in Consolidated Financial Statements", and Accounting Standard — 27 "Financial Reporting of Interest in Joint Venture" issued by The Institute of Chartered Accountants of India and guidelines issued by RBI. 7. In accordance with SEBI (LODR) Regulations, 2015, for the purpose of consolidated financial results for the quarter and half year ended September 30, 2026, minimum eighty percent (80%) of each of consolidated revenue, assets and profits have been subjected to review 0 F H. O. 5* A. Wf. * ftedlirrt FINANCE DEPT. Classification: Internal 1
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arTT 4-11-Ert Bank of India BOI 8. The consolidated financial results of the Group comprise the financial results of 4 Domestic Subsidiaries, 4 Overseas Subsidiaries, 1 Joint venture and 4 Associates (including 1 Regional Rural Bank ) which are as under: Subsidiaries: i.BOI Services Limited (formerly known as BOI Shareholding Limited) ii. Bank of India Investment Managers Private Limited iii. Bank of India Trustee Services Private Limited iv.B01 Merchant Bankers Limited v.PT Bank of India Indonesia TBK vi. Bank of India (Tanzania) Limited vii.Bank of India (New Zealand) Limited viii.Bank of India (Uganda) Limited Joint Venture: i.Star Union Dai-ichi Life Insurance Company Limited Associates: i. Madhya Pradesh Gramin Bank ii.Indo Zambia Bank Limited iii.STCI Finance Limited iv.ASREC (India) Limited 9. During the half year ended September 30, 2026, the Bank has infused additional capital of 22.64 Crore in one of its associate, (ASREC) (India) Ltd. and recognized Capital Reserve of 2.56 Crore. Post allotment of equity shares, the shareholding of the bank in the said associate has increased to 27.30% from 26.02%. 10. During the quarter ended September 30, 2026, the Bank has redeemed Basel III compliant Tier II Bonds amounting to 1,800 Crore. 11. In terms of Reserve Bank of India circular No. RBI/2026-27 /83 DOR.MRG.REC.No.71/ 00-00-001/2026-27 dated May 18, 2026, the Second Amendment Directions, 2026 pertaining to the Classification, Valuation and Operation of Investment Portfolio, the Bank has transferred Investment Fluctuation Reserve (IFR) amounting to 1,394.59 Crore to General Reserve (Revenue and Other Reserve) during the half year ended September 30, 2026. 12. In accordance with RBI circular no. DBR No.BP.BC.18/21.04.048/2018-19 dated January 1, 2019, on "Micro, Small and Medium Enterprises (MSME) sector — Restructuring of Advances", as amended from time to time, the details of MSME restructured accounts as on September 30, 2026 is as under: No. of accounts restructured I Amount (Z in Crore) 5,404 228.85 13. In terms of Reserve Bank of India (Commercial Banks — Resolution of Stressed Assets) Directions, 2025 - DOR.STR.REC.8 4/21.04.048/2025-26 dated November 28, 2025 all accounts having total Banking exposure of 1,500 Crore and above, the Bank is holding additional provision of 403.89 Crore as on September 30, 2026, in respect of 4 borrower
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* Rom! FINANCE DEPT. Classificat al `ti 11 NEW Delhi *1) to, rds affim ci, oi Bank of India WO accounts, where the viable Resolution Plan has not been implemented within 180 days / 365 days of review period is detailed below: (Z in Crore Amount of loans impacted by RBI Circular (FB+NFB) Amount of NPA loans as on 30.09.2026 out of (a) (FB+NFB) Amount of FB NPA loans as on 30.09.2026 out of (b) Amount of Standard loans as on 30.09.2026 out of (a) Total Additional Provision held as on 31.03.2026 Additional Provision / (Reversal) made during the half year ended 30.09.2026 Total Additional Provision held as on 30.09.2026 (a) (b) © (d) (e) (f) (g) 1,162.54 54.22 - 1,108.32 1,190.56 (786.67) 403.89 14. In accordance with RBI circular No. DOR.STR.REC.12/21.04.048/2021-22 dated May 5, 2021 & RBI Circular No. DOR.STR.REC.21/21.04.048/2021-22 dated June 4, 2021 on Resolution Framework 2.0 —Resolution of COVID-19 related stress of Micro, Small and Medium Enterprises (MSMEs), the details of accounts restructured as on 30.09.2026 are as under: No. of Accounts Amount (T in Crore ) 14,699 652.90 In terms of RBI Circular No. DOR.BP.BC/3/21.04.048/2020-21 dated August 6, 2020 (Resolution Framework 1.0) and DOR. STR.REC.11/21.04.048/2021-22 dated May 5, 2021 (Resolution Framework 2.0), the details of resolution plan as on September 30, 2026: in Crore Type of borrower Exposure to accounts classified as Standard consequent to implementation of resolution plan— Position as at the end of the previous half-year, i.e, March 31, 2026 (A) Of (A), aggregate debt that slipped into NPA during the half-year ended September 30, 2026 Of (A) amount written off during the half-year ended September 30, 2026 Of (A) amount paid by the borrowers during the half- year ended September 30, 2026 Exposure to accounts classified as Standard consequent to implementation of resolution plan — Position as at the end of this half- year, i.e, September 30, 2026 Personal Loans 2,882.09 89.31 0.00 365.56 2,634.03 Corporate persons* 813.46 50.61 0.00 953.03 679.08 Of which MSMEs 783.64 50.61 0.00 650.72 652.90 Others 10.65 0.02 0.00 3.39 8.27 Total 3,706.20 139.94 0.00 1,321.98 3,321.38 *As defined in Section 3(7) of the Insolvency and Bankruptcy Code 2016.
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co* 11 18// t4 tr * KO * 0 FRN: 05E i. , (6) AC°' -' eclAcco arlix oi - "kr Bank of India I nU 15. Details of Loans transferred /acquired during the half year ended September 30, 2026 in terms RBI DOR.STR.REC.No.78/21.04.048/2025-26 — Reserve Bank of India (Commercial Banks — Transfer and Distribution of Credit Risk) Directions, 2025 dated November 28, 2025: a. Details of loans transferred that are not in default or Special Mention Accounts (SMA) during the half year ended September 30, 2026: Particulars Assignment Novation Loan Participation Aggregate amount of loans transferred in Crore) NIL NA NA Weighted Average residual maturity (in months) NIL NA NA Weighted Average holding period by the originator (in months) NIL NA NA Retention of beneficial economic interest by the originator (%) NIL NA NA Tangible security Cover ( in times) NIL NA NA b. Details of loans not in default that are acquired during the half year ended September 30, 2026 — Direct Assignment : Particulars Assignment Novation Loan Participation Aggregate amount of loans acquired (Z in Crore) 2,178.10 NA NA Weighted Average residual maturity (in months) 152.45 NA NA Weighted Average holding period by the originator (in months) 10.13 NA NA Retention of beneficial economic interest by the originator (%) 12.33 NA NA Tangible security Cover ( in times) 2.94 NA NA Classification: Internal 4
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Sr. No. Particulars a. No. of accounts To ARCs 3 To 1 permitted transferees 1 (Z in Crore) To other transferees Aggregate principal outstanding b. of loans transferred 113.00 36.41 Weighted average residual tenor c. of the loans transferred (in months) Net book value of the loans d. transferred (at the time of transfer) Aggregate consideration 100.19 13.55 e. grT OF /A, * O. 5,* • * tion* : FINANCE DEPT L 9 "cif 5E 5 Classifi alY"ftm BOl Bank of India Co-Lending: Particulars Assignment Novation Loan Participation Aggregate amount of loans acquired in Crore) 25.74 NA NA Weighted Average residual maturity (in months) 175.42 NA NA Weighted Average holding period by the originator (in months) 2.78 NA NA Retention of beneficial economic interest by the originator (%) 20.00 NA NA _ Tangible security Cover ( in times) 2.18 NA NA The rating of obligors accounts is not applicable as maximum exposure undertaken in the pool of obligors is less than Rs.25.00 Crore. c. Details of Stressed loans acquired during the half year ended September 30, 2026 (for loans classified as NPA and SMA): (Z in Crore) From SCBs, RRBs, Co- IFrom ARCs operative Banks, AIFIs, SFBs and NBFCs including Housing Finance Companies (HFCs) NIL NIL NIL NIL NIL NIL Sr. Jarticulars No. a. Aggregate principal outstanding of loans acquired b. Aggregate consideration paid c. Weighted average residual tenor of loans acquired (in months) d. Details of Stressed Loans (NPAs) transferred during the half year ended September 30, 2026 :
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H. O. W. * 5▪ ,• 1, form FINANCE DEPT PARett. ''')/ • ,Nc I, NEW Delhi 110 c! A c_ Wm of rn, ,01 Bank of India MP . Additional consideration realized in respect of accounts transferred in earlier years -- -- -- Quantum of excess provisions reversed to the Profit & Loss account on account of sale of stressed loans 81.25 9.92 -- e. Distribution of the Security Receipts (SRs) held across the various categories of Recovery Ratings assigned to such SRs by the credit rating agencies as on September 30, 2026: Recovery Rating Band Carrying Value in Crore) RR1+ 56.76 RR1 383.28 RR2 0 RR3 0 RR4 0 RR5 0 Total 440.04 16. In respect of RBI referred NCLT accounts (List 1 & 2) as on September 30, 2026, Bank holds 100% provision of the aggregate outstanding value of 2,904.93 Crore. 17. Details of Co-Lending Arrangements (CLAs) on an aggregate basis as per Reserve Bank of India (Commercial Banks — Transfer and Distribution of Credit Risk) Directions, 2025 dated November 28, 2025 are as under Sr.No. 'Particulars September 30, 2026 1 Number of CLA Partners NIL 2 Quantum of CLA (Z in Crore) NIL 3 Weighted average rate of interest (%) NIL 4 Fees paid (T in Crore) NIL 5 Broad sectors in which CLA was made NIL Performance of loans under CLA NIL 6 -Standard (Z in Crore) -NPA (Z in Crore) 7 Details related to default loss guarantee, if any NIL 18. Details of the projects under implementation as per Reserve Bank of India (Commercial Banks- Financial Statements, Presentation and Disclosures) Directions, 2025 dated November 28, 2025: Classification: eternal 6
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co' "• w/cj<1 K A * cl 9005E Kls 9 ?J. , 1'NEW Delhi Ktv red Acc 311,.;F tfizn Bank of India n, 01 Sr. No. Item Description Number of accounts Total outstanding ( crore) 1 Projects under implementation accounts at the beginning of the quarter. 200 8,427 2 Projects under implementation accounts sanctioned during the quarter. 48 1,480 3 Projects under implementation accounts where DCCO has been achieved during the quarter. 14 486 4 Projects under implementation accounts at the end of the quarter. (1+2-3) 234 9,421 5 Out of '4' — accounts in respect of which resolution process involving extension in original / extended DCCO, as the case may be, has been invoked. 48 2,280 5.1 Out of '5' — accounts in respect of which Resolution plan has been implemented. 48 2,280 5.2 Out of '5' — accounts in respect of which Resolution plan is under implementation. - - 5.3 Out of '5' — accounts in respect of which Resolution plan - has failed. - 6 Out of '5', accounts in respect of which resolution process involving extension in original / extended DCCO, as the case may be, has been invoked due to change in scope and size of the project. - - 7 Out of '5', account in respect of which cost overrun associated with extension in original / extended DCCO, as the case may be, was funded. - - 7.1 Out of '7', accounts where SBCF was sanctioned during financial closure and renewed continuously. - - 7.2 Out of '7', accounts where SBCF was not presanctioned or renewed continuously. - - 7.3 Out of '4' — accounts in respect of which resolution process not involving extension in original / extended DCCO, as the case may be, has been invoked. - - 8 Out of '4' — accounts in respect of which resolution process not involving extension in original / extended DCCO, as the case may be, has been invoked. - - 8.1 Out of '8' — accounts in respect of which Resolution plan has been implemented. - - 8.2 Out of '8' — accounts in respect of which Resolution plan is under implementation. - - 8.3 Out of '8' — accounts in respect of which Resolution plan has failed. - - Classification: Internal 7
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OF„, e, *•. O. 54 C ssi ! ,•ifintorna FINANCE DPT. \()`, kr', NEW Delhi '* 71 :7 0 4\\ `"ti Bank of titnTIndia BOI 19. Details of frauds are as under: Particulars 30.09.2026 Number of frauds reported *76 Amount involved in fraud (Z in Crore) 976.20 Amount of provision made for such frauds (Z in Crore) **434.22 Amount of Unamortised provision debited from 'Other Reserve' as at the end of the period ( Z in Crore) Nil *This includes 11 cases pertaining to earlier years, which were deactivated and which were re-reported as fraud cases on re-examination, with amount involved of 797.84 Crore and outstanding balance as on September 30, 2026 of 263.34 Crore. **The Bank is holding 100% provision in respect of amount outstanding 434.22 Crore as on September 30, 2026. 20 During the half year ended September 30, 2026 the Bank has done following Priority Sector Lending Certificate (PSLCs) transactions in e-Kuber portal of RBI: R in Crore) PSLC category Amount Sold Amount Purchased Commission earned Commission paid Small Farmer and Marginal Farmer 12,000 Nil 340.94 Nil 21. The Provision Coverage Ratio (including Technical written off accounts) of the Bank as on September 30, 2026 is 94.45% (93.57% as on March 31, 2026). 22. As per Reserve Bank of India (Commercial Banks- Financial Statements, Presentation and Disclosures) Directions, 2025 dated November 28, 2025, miscellaneous items exceeding 1% of the total income during the half year ended September 30, 2026 is as under: Item under the Sub Head in Crore °A) of Total Income Other Income —Miscellaneous Income- Recoveries in written off Accounts 1,587.26 3.41 23. During the last financial year 2025-26 the Government of India, vide gazette notification CG-DL-E-07042025-262329 dated 07.04.2025, had provided for the amalgamation of Regional Rural Banks (RRBs) into a single Regional Rural Bank (RRB) in different states effective from 01.05.2025. Accordingly, during the quarter ended June 30, 2025, two Regional Rural Banks sponsored by the Bank were transferred to other Sponsor Banks and amount of 518.80 Crore (net) was debited to the Consolidated Profit and Loss Account towards reversal of difference between the carrying value of investments as on 01.05.2025 and the proceeds received for capital redemption from such RRBs. The loss arisen from the transfer of RRBs has been shown under exceptional item in the Consolidated Financial Results. 24. The Government of India has notified four New Labour Codes subsuming 29 legislations relating thereto effective November 21, 2025. Based on the broad assessment carried out
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+.03F ‘;E" O. H. 5,;* . * fain NANCE DEPT 4.0 `SI NEW Delhi * A B ank- Of India BOI "Ac by the management, the Bank continues to comply with the major provisions having financial impact. The rules relating to said Labour Codes are yet to be notified and any resultant impact arising out of the same shall be taken care on such notification. 25. As per RBI Circular no. RBI/2022-23/19 DOR.AUT.REC.1 2/22.01.001/2022-23 dated April 7, 2022 on establishment of Digital Banking units (DBUs) and reporting of Digital Banking segment as a Sub-Segment of Retail Banking Segment under Accounting Standard-17 "Segment Reporting", Bank has reported Digital Banking Segment as a Sub- Segment of Retail Banking Segment. 26. Details of Number of Investors complaints received and disposed-off during the quarter ended September 30, 2026: i) Pending at the beginning of the quarter Nil ii) Received during the quarter 07 iii) Resolved during the quarter 07 iv) Pending at the end of the quarter Nil 27. Figures of the previous period have been regrouped / reclassified, wherever considered necessary to conform to the current period's classification. The figures for quarter ended September 30, 2026 are the balancing figure between reviewed figures in respect of the half year-end and the published reviewed figure upto the end of first quarter of the respective financial year. - (Vineet Srivastava) General Manager & Chief Financial Officer (B Kumar) Chief General Manager ramod Dwibedi) (Rajiv Mishra) (Subra umar) Executive Director Executive Director Executive Director (P. R. Rajagopal) Executive Director (Rajneesh Karnatak) Managing Director & CEO Place: Mumbai Date: October 23, 2026 Classification: Internal 9
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NEW Delhi ZedA-ccO c Acco Page 1 of 3 A Bafna & Co Chartered Accountants K-2, Keshav Path, Near Ahinsa Circle, C — Scheme, Jaipur — 302 001 SCV & Co. LLP Chartered Accountants B-41, Panchsheel Enclave, New Delhi-110017 S. Jaykishan Chartered Accountants 12, Ho Chi Minh Sarani, Suite 2D, Kolkata 700071 SARDA & PAREEK LLP Chartered Accountants Mahavir Apartment, Third Floor, 598, M. G. Road, Near Suncity Cinema, Vile Parle East, Mumbai — 400057 Independent Auditors' Review Report on Unaudited Consolidated Financial Results for the Quarter and Half Year ended September 30, 2026 of Bank of India pursuant to the Regulation 33 and 52 read with Regulation 63(2) of the SEBI (Listing Obligations and Disclosures Requirements) Regulations, 2015 (as amended). To, The Board of Directors Bank of India Mumbai 1. We have reviewed the accompanying Statement of Unaudited Consolidated Financial Results ("the Statement") of Bank of India ("the Parent " or "the Bank") and its subsidiaries (the Parent and its subsidiaries together referred to as "the Group"), its joint venture and its share of the net profit/ (loss) after tax of its associates for the quarter and half year ended September 30, 2026, being submitted by the Bank pursuant to the requirement of regulation 33 and 52 read with Regulation 63(21 of the SEBI (Listing Obligations and Disclosures Requirements) Regulations, 2015 as amended ("Listing Regulations"). The disclosures relating to Pillar 3 disclosure as at September 30, 2026, including leverage ratio and liquidity coverage ratio under Basel III Capital Regulations has been disclosed on the Bank's website and in respect of which a link has been provided in the aforesaid Statement and have not been reviewed by us. 2. This Statement, which is the responsibility of the Parent's Management and approved by the Board of Directors, has been prepared in accordance with the recognition and measurement principles laid down in Accounting Standard 25 "Interim Financial Reporting" ("AS 25"), prescribed by The Institute of Chartered Accountants of India, the relevant provisions of the Banking Regulation Act, 1949, the circulars, guidelines and directions issued by the Reserve Bank of India (RBI) from time to time ("RBI Guidelines") and other accounting principles generally accepted in India. Our responsibility is to express a conclusion on the Statement based on our review. 3. We conducted our review in accordance with the Standard on Review Engagements (SRE) 2410 "Review of Interim Financial Information Performed by the Independent Auditor of the Entity" issued by The Institute of Chartered Accountants of India. This standard requires that we plan and perform the review to obtain moderate assurance as to whether the Statement is free of material misstatement. A review is limited primarily to making inquiries of Bank's personnel and analytical procedures applied to financial data and thus provides less assurance than an audit. A review is substantially less in scope than an audit conducted in accordance with the Standards on Auditing and consequently does not enable us to obtain assurance that we would become aware of all significant matters that might be identified in an audit. We have not performed an audit and accordingly, we do not express an audit opinion. We also performed procedures in accordance with the circular issued by the SEBI under Regulation 33 (8) of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended, to the extent applicable.
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(i) Bank of India (i) BOI Services Limited (formerly known as BOI Shareholding Limited) (ii) Bank of India Investment Managers Private Limited (iii) Bank of India Trustee Services Private Limited (iv) BOI Merchant Bankers Limited (v) PT Bank of India Indonesia Tbk (vi) Bank of India (Tanzania) Limited (vii) Bank of India (New Zealand) Limited (viii) Bank of India (Uganda) Limited I. Parent II. Subsidiaries: III. Joint Venture: (i) Star Union Dai-Ichi Life Insurance Company Limited (i) Madhya Pradesh Gramin Bank (ii) Indo - Zambia Bank Limited (iii) STCI Finance Limited (iv) ASREC (India) Limited IV. Associates: P-R-• • FRN o 00 OC A Bafna & Co S. Jaykishan Chartered Accountants Chartered Accountants SCV & Co. LLP SARDA & PAREEK LLP Chartered Accountants Chartered Accountants 4. The Statement includes the results of the following entities: 5. Based on our review conducted and procedures performed as stated in paragraph 3 above and based on the consideration of the review reports of the branch auditors and other auditors referred to in paragraph 6,7 and 8 below, nothing has come to our attention that causes us to believe that the accompanying Statement, has not been prepared in accordance with the recognition and measurement principles laid down in the aforesaid Accounting Standard, RBI Guidelines and other accounting principles generally accepted in India, has not disclosed the information required to be disclosed in terms of Regulation 33 and 52 read with Regulation 63(2) of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended, including the manner in which it is to be disclosed, except for the disclosures relating to consolidated Pillar 3 disclosure as at September 30, 2026, including leverage ratio and liquidity coverage ratio under Basel III Capital Regulations as have been disclosed on the Bank's website and in respect of which a link has been provided in the Statement and have not been reviewed by us, or that it contains any material misstatement or that it has not been prepared in accordance with the relevant prudential norms issued by Reserve Bank of India in respect of income recognition, asset classification, provisioning and other related matters. Other Matters 6. In respect of foreign branches - Reviewed by other auditors: • We did not review the interim financial results of 21 foreign branches included in the unaudited standalone financial results of the Parent included in the Group, whose results reflect total assets of Rs. 2,38,100.56 Crores as at September 30, 2026, and total revenues of Rs.2,751.84 Crore and Rs. 5001.28 Crore for the quarter and half year ended September 30, 2026 respectively and total net profit after tax of Rs. 408.20 Crore and Rs. 711.28 Crores for the quarter and half year ended September 30, 2026 respectively. • The interim financial results of these foreign branches have been reviewed by the branch auditors whose reports have been furnished to us, and our conclusion in so far as it relates to the amounts and disclosures included in respect of these branches, is based solely on the report of such branch auditors and the procedures performed by us as stated in paragraph 3 above. 7. In respect of Subsidiaries and Associates - Reviewed by other auditors: • We did not review the interim financial results of 6 subsidiaries included in the Unaudited Consolidated Financial Results, whose interim financial results reflect total assets of Rs.6,130.10 Crore as at September 30, 2026 and total revenues of Rs. 198.03 Crore and Rs.377.04 Crores for the quarter and Half Year ended September 30, 2026 respectively and total net profit after tax of Rs.38.09 Crore and Rs.83.87 Crore for th and Half Year ended September_ 30_2026 respectively as considered in the nsolidated Financial Resul Kis CO. '\<<"\ ge 2 of 3 FRN: 005E .t NEW Delhi t*' : tc-1 ACC()
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For S. Jaykishan Chartered Accountants (FRN: 309005E) Ritesh Agarwal Partner // ICAI M. No. 062410 UDIN: 26062410TWKJXR4940 KOLKATA FR N:309005E C/ ACC For SARDA & PAREEK LLP Chartered Accountants (FRN:109262W/W100673) 4f- mum ci) FRN bb * 109262W/ * ct W100673 4,„y njan Joshi Partner // ICAI M. No. 102789 UDIN: 26102789NEFKJK2799 E. PAR A Bafna & Co S. Jaykishan Chartered Accountants Chartered Accountants SCV & Co. LLP SARDA & PAREEK LLP Chartered Accountants Chartered Accountants • The Unaudited Consolidated Financial Results also include the Group's share of net profit/(loss) after tax of Rs. 79.41 Crore and Rs.172.45 Crore for the quarter and half year ended September 30, 2026 respectively as considered in the Unaudited Consolidated Financial Results, in respect of 2 associates, whose interim financial results have not been reviewed by us. • The above interim financial results have been reviewed by other auditors whose reports have been furnished to us by the Management of the Parent and our conclusion on the Statement, in so far as it relates to the amounts and disclosures included in respect of these subsidiaries and associates, is based solely on the reports of the other auditors and the procedures performed by us as stated in paragraph 3 above. 8. In respect of Subsidiaries, Joint Venture & Associates - Not reviewed by other auditors: • The Unaudited Consolidated Financial Results also include the interim financial results of 2 subsidiaries which has not been reviewed by their auditors, whose interim financial results reflect total assets of Rs. 1040.16 Crore as at September 30, 2026 and total revenue of Rs.17.51 Crore and Rs.32.11 Crore for the quarter and half year ended September 30, 2026 respectively and total net profit after tax of Rs. 2.45 Crore and Rs. 4.70 Crore for the quarter and half year ended September 30, 2026 respectively as considered in the Unaudited Consolidated Financial Results. • The Financial Results of 1 Joint - Venture (Domestic) whose Financial Results reflect total assets of Rs.10,773.92 Crores as at September 30, 2026, total revenues of Rs.16.87 Crores and Rs. 41.28 Crore for the quarter and half year ended September 30, 2026 respectively and net profit after tax of Rs. 4.33 Crores and Rs. 9.02 Crore for the quarter and half year ended September 30, 2026 respectively as considered in the Unaudited Consolidated Financial Results. • The Unaudited Consolidated Financial Results also include the Group's share of net profit after tax of Rs. 25.42 Crores and Rs. 87.62 Crores for the quarter and half year ended September 30, 2026 respectively as considered in the Unaudited Consolidated Financial Results, in respect of 2 associates, based on their interim financial results which have not been reviewed by their auditors. • According to the information and explanations given to us by the Management, the above interim financial results are not material to the Group. For A Bafna Et Co Chartered Accountants (FRN: 003660C) Kartik Khandelwal Partner // ICAI M. No. 426965 UDIN: 26426965BYSEQP5896 For SCV & Co. LLP Chartered Accountants (FRN:000235N / N500089) Ashish Agarwal .-,..,gredAccy Partner // ICAI M. No. 093790 UDIN: 26093790KX0BJ04588 Place: Mumbai Date: October 23, 2026 Page 3 of 3
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A Bafna & Co Chartered Accountants K-2, Keshav Path, Near Ahinsa Circle, C — Scheme, Jaipur — 302 001 SCV & Co. LLP Chartered Accountants B-41, Panchsheel Enclave, New Delhi-110017 S. Jaykishan Chartered Accountants 12, Ho Chi Minh Sarani, Suite 2D, Kolkata 700071 SARDA & PAREEK LLP Chartered Accountants Mahavir Apartment, Third Floor, 598, M. G. Road, Near Suncity Cinema, Vile Parle East, Mumbai — 400057 Independent Auditors' Review Report on Unaudited Standalone Financial Results for the Quarter and Half Year ended September 30,2026 of Bank of India pursuant to the Regulation 33 and 52 read with Regulation 63(2) of the SEBI (Listing Obligations and Disclosures Requirements) Regulations, 2015 (as amended) To, The Board of Directors Bank of India Mumbai 1. We have reviewed the accompanying Statement of Unaudited Standalone Financial Results of Bank of India ("the Bank") for the quarter and half year ended September 30,2026 (`the Statement') attached herewith, being submitted by the Bank pursuant to the requirement of regulation 33 and 52 read with Regulation 63(2) of the SEBI (Listing Obligations and Disclosures Requirements) Regulations, 2015 as amended ("Listing Regulations"). This Statement is the responsibility of the Bank's management and has been approved by the Board of Directors. Our responsibility is to issue a report on the Statement based on our review. The disclosures relating to Pillar 3 disclosure as at September 30,2026, including leverage ratio and liquidity coverage ratio under Basel III Capital Regulations has been disclosed on the Bank's website and in respect of which a link has been provided in the aforesaid Statement and have not been reviewed by us. 2. This Statement, which is the responsibility of the Bank's Management and approved by the Board of Directors, has been prepared in accordance with the recognition and measurement principles laid down in Accounting Standard 25 "Interim Financial Reporting" ("AS 25"), prescribed by The Institute of Chartered Accountants of India, the relevant provisions of the Banking Regulation Act, 1949, the circulars, guidelines and directions issued by the Reserve Bank of India (RBI) from time to time ("RBI Guidelines") and other accounting principles generally accepted in India. Our responsibility is to express a conclusion on the Statement based on our review. 3. We conducted our review of the statement in accordance with the Standards on Review Engagements (SRE) 2410 "Review of Interim Financial Information Performed by the Independent Auditor of the Entity" issued by The Institute of Chartered Accountants of India. This standard requires that we plan and perform the review to obtain moderate assurance as to whether the Statement is free of material misstatement. A review is limited primarily to inquiries of Bank's personnel and analytical procedures applied to financial data and thus provides less assurance than an audit. A review is substantially less in scope than an audit conducted in accordance with the Standards on Auditing and consequently does not enable us to obtain assurance that we would become aware of all significant matters that might be identified in an audit. We have not performed an audit and accordingly, we do not express an audit opinion. 4. The Unaudited Standalone Financial Results incorporate the relevant returns of 20 domestic branches and 1 Treasury reviewed by us, 21 foreign branches reviewed by other auditors specially appointed for this purpose and un-reviewed returns in respect of 5591 domestic branches. These review reports cover 52.73% of the advances portfolio of the Bank, 52.84% of non-performing asset of the Bank and the investment portfolio of the Treasury Branch of the Bank. Apart from these review reports, in the conduct of our review at Head Office / Controlling Offices, we have also relied upon various information and returns received from these un-reviewed branches / other offices of the Bank and generated through centralised database at Bank's Head Office. Page 1 of 2
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ERN 101 003660C Kartik Khandelwal Partner // ICAI M. No. 426965 UDIN: 264269650EXDN06643 For SARDA Et PAREEK LLP Chartered Accountants :109262W/W10067) iranjan Joshi r // ICAI M. No. 102789 UDIN: 26102789XNGKLN3116 A Bafna & Co Chartered Accountants S. Jaykishan Chartered Accountants SCV & Co. LLP SARDA & PAREEK LLP Chartered Accountants Chartered Accountants 5. Based on our review conducted as above and subject to limitation in scope as mentioned in Paragraph 3 Et 4 above, nothing has come to our attention that causes us to believe that the accompanying statement of Unaudited Standalone Financial Results together with the notes thereon has not been prepared in accordance with applicable accounting standards, other recognised accounting practices and policies has not disclosed the information required to be disclosed in terms of Regulation 33 and 52 read with Regulation 63(2) of the SEBI (Listing Obligations and Disclosure requirements) Regulations, 2015 as amended including the manner in which it is to be disclosed, or that it contains any material misstatement or that it has not been prepared in accordance with the relevant prudential norms issued by the Reserve Bank of India in respect of income recognition, asset classification, provisioning and other related matters. For A Bafna Et Co v‘A Chartered Accountants 0 (FRN: 003660C) co NEW Delh' f\ Ashish Agarwal Partner // ICAI M. No. 093790 UDIN: 260937901IKOUB9094 Place: Mumbai Date: October 23,2026 For S. Jaykishan 41 N: Accountants O KIS/141 N: 309005E) f c') 1111111% i` '21 - itesh Agarwal a ner // ICAI M. No. 062410 UDIN: 26062410FYLFAK7965 For SCV a Co. LLP Chartered Accountants :000235N / N500089) ‘<:0 Page 2 of 2
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121, ONE TO Date: 23.10.2026 Bank of India BOI *T. Ref. No.:HO:IRC:SVM:2026-27:253 Scn• Code: BANKINDIA Scrip Code: 532149 The Vice President — Listing Department, National Stock Exchange of India Ltd., Exchange Plaza, Bandra Kurla Complex, Bandra East, Mumbai 400 051. The Vice-President — Listing Department, BSE Ltd., 25, P.J. Towers, Dalal Street, Mumbai 400 001. Ilt&z1/1761 Dear Sir / Madam, Declaration Under Regulation 33(3)(d) of the SEBI (LODR), 2015 Pursuant to Regulation 33 (3)(d) of SEBI(Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended, it is declared that the Auditors' Report on the Unaudited (Reviewed) Financial Statements of the Bank (Standalone and Consolidated) for the Quarter and Half-Year ended 30th September, 2026, as approved by Bank's Board of Directors at their meeting held on 23 rd October, 2026 are with Unmodified Opinion. Thanking you, Yours faithfully, 1)(.6P' 10,0F%. ineet Srivastava) R. Tr. 5, General Manager & H.O. I I. Chief Financial Officer \\Z)zio Riltd RIM • Investor Relations Dept Classification: Public TRJT9' qa•tichlrfdl-IPT, RIZ 3frafi-iDcf, T11-5, 41-col* WiAT Tel tiTel, arstr c - 400 051 Head Office: Investor Relations Cell, Star House - I, 8th Floor, C-5, G-Block, Bandra Kurla Complex, Bandra (East), Mumbai - 400 051 Ph.: (022) 6668 4490: Fax: (022) 6668 4491 Email: headoffice.share@bankofindia.bank.in
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Manaw Apartments Third Floor, 598, M.G.Road, Near Suncity Cinema, Vile Pada (East), Mumbai 400 057 tar 91 22 2610 112426 spcaesardapareek.corn Branches al MOORE, SNARUCH SARDA 8 PAREEK LLP CHARTERED ACCOUNTANTS O tik INDIA SEtP/CER/2026-27/1483 6 / 5 16 October 23, 2026 To, The Board of Directors, Bank of India, Star House, C-5,"G" Block, Bandra-Kurla Complex, Bandra (E), Mumbai - 400 051 Independent Auditors Certificate on the Statement of maintenance of security cover and compliance with covenants Coverage in respect of Unsecured, Listed Bonds issued by Bank of India as at September 30, 2026 Introduction 1. This certificate is issued in accordance with the terms of our engagement letter dated October 16, 2026, with Bank of India ('the Bank') having its registered office at Star House, C-5, G Block, Bandra Kuria Complex, Bandra(East), Mumbai- 400 051 pursuant to requirements of Regulation 54 read with clause (d) of sub regulation (1) of Regulation 56 of the Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations, 2015 and SEBI / HO/ DDHS-PoD3/P/CIR/2024/46 dated 16 May 2024 (as amended) ('the Regulations'). 2. We, SARDA It PAREEK LLP, one of the joint statutory central auditors of the Bank have examined the details given in the attached Exhibit 1 and Annexure 1 ('the Statement') prepared by the Bank, which we have initialled for identification purpose only. Management's Responsibility 3. The preparation of the Statement, including the creation and maintenance of all accounting and other records supporting its contents, is solely the responsibility of the Management of the Bank. This responsibility includes the design, Implementation and maintenance of internal control relevant to the preparation and presentation of the Statement and applying an appropriate basis of preparation and presentation to the Statement and applying an appropriate basis of preparation; and making estimates that are reasonable in the circumstances. 4. Bank's Management is also responsible for ensuring that the Bank complies with the requirements of the Regulations, the Offer Documents and the Debenture Trust Deed ('DTD") along with the covenants as prescribed in the DTD for the purpose of furnishing this Statement and for providing all relevant information to the Debenture Trustee/ Exchanges. Auditor's Responsibility 5. Our responsibility for the purpose of this certificate is to express limited assurance as to whether anything has come to our attention that causes us to believe that: (i) the financial Information contained in the Statement have not been accurately extracted from the reviewed financial information as at/ for the quarter and six months ended September 30, 2026, other relevant records and documents maintained by the Bank or that the computation thereof is arithmetically inaccurate. Page 1 of 5
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Continuation Sheet CA- SARDA & PAREEK LLP INDIA CHARTERED ACCOUNTANTS (ii) the Bank, during the quarter and six months ended September 30, 2026, has not compiled, in all material respects, with the covenants as per the terms of Offer Document/ Information Memorandum and / or DTDs in respect of listed Bonds of the Bank as at September 30, 2026, as mentioned in the Statement. 6. The procedures performed in a limited assurance engagement vary in nature and timing from and are less in extent than for a reasonable assurance engagement; and consequently, the level of assurance obtained in a limited assurance engagement is substantially lower than the assurance that would have been obtained had a reasonable assurance engagement been performed. The procedures selected depend on the auditors judgment, including the assessment of the areas where a material misstatement of the subject matter Information is likely to arise. 7. We along with 3 other firms of statutory central auditors of the Bank have carried out review of the financial results of the bank for the period ended on September 30, 2026. Our review of these unaudited standalone financial results was conducted in accordance with the Standard on Review Engagements (SRE) 2410, review of Interim Financial Information Performed by the Independent. Auditor of the Entity, issued by the institute of Chartered Accountants of India (the ICAI). 8. We conducted our examination of the Statement in accordance with the Guidance Note on Reports or Certificates for Special Purposes issued by the ICAI. The Guidance Note requires that we comply with the ethical requirements of the Code of Ethics issued by the ICAI. 9. We have complied with the relevant applicable requirements of the standard on Quality Control (SQC) 1, Quality Control for Firms that Perform Audits and Reviews of Historical Financial Information, and Other Assurance and Related Services Engagements, Issued by ICAI. 10. For the purpose of our examination of the accompanying Statement, we have performed the following procedures: a. Reviewed the unaudited financial information of the Bank as at and for the quarter and six months ended September 30, 2026 which were subject to limited review as mentioned in paragraph 7 above. b. Obtained the details of Offer Documents in respect of the unsecured listed Bonds outstanding as of September 30, 2026, and verified their compliance. c. Traced the Nil amounts in the Statement, in relation to the computation of security cover, to the unaudited financial information of the Bank as at and for the quarter and six months ended September 30, 2026. Conclusion 12. Based on our examination and the aforementioned procedures and according to the information and explanations given to us, along with the representations provided by the management, we report that nothing has come to our attention that causes us to believe that: (i) the financial Information contained in the Statement have not been accurately extracted from the reviewed financial information for the quarter and six months ended September 30, 2026, other relevant records and documents maintained by the Bank or that the computation thereof is arithmetically inaccurate. (ii) The Bank, during the quarter and six months ended September 30, 2026 has not compiled, in all material respects, with the covenants as per the terms of Offer Document/ Information Memorandum and/or DTDs in respect of listed Bonds of the Bank as at September 30, 2 mentioned in the Statement. Page 2 of 5
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Continuation Sheet CA- SARDA & PAREEK LLP I NDIA CHARTERED ACCOUNTANTS Restriction on Use 13. This certificate has been issued at the request of the Bank, for submission to stock exchanges/ Debenture Trustee(s) only. Our certificate should not be used for any other purpose or by any person other than the addressee of this certificate. Accordingly, we do not accept or assume any liability or duty of care for any other purpose or to any other person to whom this certificate is shown or into whose hands it may come to save where expressly agreed by our prior consent in writing. For SARDA a PAREEK LLP Chartered Accountants Firm Registration No.109262W/W100673 CA Niranjan Joshi Partner Membership No. 102789 UDIN: 26102789KRILSM6771 Place: Mumbai Date: October 23, 2026 Page 3 of 5
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Continuation Sheet CAA- SARDA & PAREEK LLP IN " CHARTERED ACCOUNTANTS Exhibit- I to the Certificate dated October 23, 2026 To, The Debenture Trustees/ Stock Exchanges Certificate with reference to Security Cover/ Covenants in respect of Listed Unsecured Debt Securities issued by Bank of India for the quarter and six months ended September 30, 2026 Ref: Regulation 54(2) read with 56 (1)(d) of SEBI (LODR) Regulations, 2015 (as amended from time to time) Et SEBI/HO/DDHS-PoD3/P/CIR/2024/46 dated 16 May 2024 Based on examination of books of account and other relevant records/documents, we hereby certify that: a) Bank of India, vide its Board Resolution and information memorandum/offer document and under various Debenture Trust Deed, has issued the following listed unsecured debt securities: ISIN Numbers Placement/Public Issue /Unsecured (T in Crores) INE084A08169 Private Placement 1 Unsecured 1,500.00 INE084A08177 Private Placement Unsecured 2,000.00 INE084A08193 Private Placement Unsecured 2,500.00 INE084A08227 Private Placement Unsecured 2,500.00 INE084A08185 Private Placement Unsecured 5,000.00 INE084A08201 Private Placement Unsecured 5,000.00 INE084A08219 Private Placement Unsecured 2,690.00 INE084A08235 Private Placement Unsecured 10,000.00 Total 31,190.00 b) Security Cover for listed unsecured debt securities: i. The Financial information for the period ended September 30, 2026 has been extracted from the reviewed books of accounts for the period ended September 30, 2026 and other relevant records of Bank of India. ii. The security cover in the format as specified by SEBI vide its Circular No. SEBI/HO/DDHS-PoD3/P/CIR/2024/46 dated 16.05.2024 is herein given as Annexure iii. The Security Cover certificate is being issued in consonance with SEBI regulation and all the other terms and conditions applicable for the issue of the bonds as specified by RBI master circular no. DOR.CAP.REC.2/21.06.201/2025-26 dated April 01, 2025 for BASEL III Compliant bonds and RBI Directions on Resource raising norms for commercial banks dated November 28, 2025 for Long Term Infra Bonds, as amended from time to time. c) Compliance of all covenants in respect of listed debt securities Information under SEBI (Listing Obligation Et Disclosure Requirements) Regulations, 2015 in terms of the provision of regulation 56(1)(d) as amended from time to time. We have examined the compliances made by the Bank in respect of the covenants of the listed debt securities and certify that all the covenants have been complied by the Bank. Private Secured Amount Page 4 of 5
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Continuation Sheet CA SARDA & PAREEK LLP INDIA CHARTERED ACCOUNTANTS Based on the examination of the books of account and other relevant records/ documents we hereby certify that the Bank has complied with the covenants mentioned in the Offer Document / Information Memorandum and / or Debenture Trustee Deed for the above mentioned non- convertible debt securities. Further, please find below list of the Covenants which the Bank has failed to comply for the quarter: Covenant Document Reference Date of Breach NIL Cure period(if any) Page 5 of 5
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Annexure to security Cover Certificate dated 23.10.2026 Annexure 1 Column A Column B Column C Column D Column E Column F Column G Column H Column I Colu mn J Column K Column L Column M Column N Column 0 Particulars Descripti on of asset for which this certificate relates Exclusive Charge Exclusive Charge Pad- Passu Charge Pari Passu Charge Pan- Passu Charge Assets not offered as security Elimination (amount in Negative) (Total C to H) Related to only those items covered by this certificate Debt for which this certificate being issued Other secured Debt Debt for which this certificat e being issued Assets shared by Pari-Passu debt holder (Includes debt for which this certificate is issued & other debt with pad passu charge) Other assets on which there is Pad- Passu charge (excludin g items covered in column F) Debt Amount considered more than once (due to exclusive plus, pan- passu charge) Market Value for Assets charged on Exclusi ve basis Carrying /book value for exclusive charge assets where market value is not ascertainable or applicable (For Eg. Bank Balance, DSRA, market value is not applicable) 1 Market I Value 1 for Pan- 1 passu charge Assets viii Carrying value/book value for paripassu charge assets where market value is not ascertainab le or applicable (For Eg. Bank Balance, DSRA, market value is not applicable) Total Value(= K+L+M+ N) Relating to Column F Book Value Book Value Yes/No Book Value Book Value ASSETS Property, Plant and Equipment - - - - Capital - - - - - Work-in Progress NIL Right of Use Assets - - Intangible Assets - - - Intangible - - - - Z_Ae illeft; L\,------ -
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Assets under Development Investments - - - - - - - - - - - - - Loans - - _ _ _ . _ . _ _ .. .. Inventories - - - - - - - . - - - - Trade Receivables NIL Cash and Cash Equivalents Bank Balances other than Cash and Cash Equivalents Others - - - - - - - - - - - - - Total - - _ . _ _ _ _ _ _ _ _ _ LIABILITIES Debt securities to which this certificate pertains NIL Other debt sharing paripassu charge with above debt Not to be fined Other Debt Subordinated debt Borrowings Bank Debt ,
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Securities Others Trade payables Lease Liabilities - -- - - - - .. - - - - - Provisions Others Total NIL Cover on Book Value Cover on Market Value Exclusive Security Cover Ratio Pari-Passu Security Cover Ratio 427 aft' For BANK OF INDIA For SARDA & PAREEK LLP Chartered Accountants xwat•i41 USHARAMSINGHANi ztisT41 witar COMPANY SECRETARY CA Ni jan Joshi Partner Membership No. 102789 ObiN:2bio2.789 KRILSA01677 I 23 OCT 2026
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ANNEXURE Related Party Transactions for the Half Year Ended 30th September 2026 Z in Lakhs Related peen transactions Additional disclosure of related party transactions - applicableonly in case the related party transaction relates to loans, inter-corporate deposits, advances or investments made or given by the listed entity/subsidiary. These detail. need to be disclosed only once, during the repotting period when such transaction was undertaken. Sr No. Details of the turn (listed amty Details of the countrrp, , Type of related p.,,,, transaction Details of other related P'17 transaction Value of the related party transaction as a„,...v.., the approved con„"nittee Remarks on approval by audit committee Value of ,,„,. , - —."--°° during the rel""g period In case monies are due In ,,r. Inv tiriancial indebtedness is incurred to make or Details of the loans, inter-corp,ate ekr,,its, advances or investments Notes Name PAN Name PAN Rthth' shiP " th' counterPattY with the listed entity or its subsidiary Opening balance Closing balance Nature of indebtedness (loan/ issuance °f debt' any other etc.) Details of other indebtedness Cost Tenure Nature (loan/ advance/ intercorporate deposit/ investment) Interest Rate (h) Tenure Secured/ unsecured Purpose for which the Rinds will be utilised by the ultimate recipi®t of funds (eadusage) I BANK OF INDIA Shri Rajneesh Karnatak AAEPK7502P Managing DirectorRen and CEO um tion As per Bank's Policy N.A. 23.00 2 BANK OF INDIA Shri. P RRajnopal ABSPR2593L Executive Director Remuneration N.A. 26.13 3 BANK OF INDIA Shri. Subrat Kumar AFGPK5812F Executive Director Remuneration N.A. 22.95 4 BANK OF INDIA Shri Rajiv Mishra AGRPM4944y Executive Director Remuneration N.A. 24.13 5 BANK OF INDIA Shri Pramod Kumar Dwibedi ABOPD0504H Executive Director Remuneration N.A. 24.19 6 BANK OF INDIA AAACB0472C Star Union Dai-Ichi Life Insurance Company Limited AALCS3949Q Joint Venture Bank Balance N.A. (3,497.24) 12,313.24 8,816.00 7 BANK OF1NDIA AAACB0472C Star Union Dai-Ichi Life Insurance Company Limited AALCS3949Q Joint Venture Other Assets Income Receivable NA (137.64) 515.64 378.00 8 BANK OF INDIA AAACB0472C Star Union Dai-Ichi Life Insurance Company Limited AALCS3949Q Joint Venture Outstandings Loan NA. - 1,000.00 1,000.00 9 BANK OF INDIA AAACB0472C Star Union Dai-lchi Life Insurance Company Limited AALCS3949Q Joint Venture Investment N.A. 13,292.00 13,292.00 10 BANK OF INDIA AAACB0472C Star Union Dai-Ichi Life Insurance Company Limited AALCS3949Q Joint Venture Interest & Other Expenses N.A. (27,192.57) 48,462.57 21,270.00 11 BANK OF INDIA AAACB0472C Star Union Dat-Ichi Life Insurance Company Limited AALCS3949Q Joint Venture Other Income Commissi on Income NA (9,219.35) 20,884.35 11,665.00 12 BANK OF INDIA AAACBC1472C Star Union Dai-lchi Life Insurance Company Limited AALC53949Q Joint Venture Dividend rer.eived As per Hunk's Policy N.A. (64.00) 108.00 44.00 13 BANK OF INDIA AAACB0472C Indo Zambia Bank Limited Associate Bank Balance N.A. 106.69 1,828.18 1,934.87 14 BANK OF INDIA AAACB0472C Indo Zambia Bank Limited Associate Dividend received N.A. (1,578.98) 1,578.98 - 15 BANK OF INDIA AAACB0472C Ind° Zambia Bank Limited Associate Interest & Other Expenses (237.28) 237.28 16 BANK OF INDIA AAACB0472C Indo Zambia Bank Limited Associate Investment NA. - 4,758.73 4,758.73 Total value of transaction during the reporting period (41,699.96) The transactions with wholly owned subsidiaries and regional rural banks being state controlled, have not been disclosed in view of Para 9 of AS -18 on Related Party disclosure issued by ICAI exempting 'State Controlled Enterprises' from making any disclosure pertaining to their transactions with other related parties which are also 'State Controlled Enterprises'. Further, in tems of paragraph 5 of AS 18, transactions in the nature of Banker- Customer relationship have not been disclosed including those with Key Management Personnel and relatives of Key Management Personnel, sin, r the disclosure would conflict with Bank's duties of confidentiality. Chuslautiotc Internal
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Any f If 8 is deviatio Yes, n (yes / then no) specify the purpose for which the funds were utilized Remarks, if any Name of the Issuer ISIN Mode of Fund Raising (Public / Private Placement) Type of Instrument Date of raising funds Amount raised Funds utilized 10 9 8 7 6 5 4 3 2 1 (Rs. In Crores) N.A. einT rola nk of India WtAaP--4 Statement indicating Deviation or Variation in the use of proceeds of issue of listed Non- Convertible Debt Securities for the quarter ending 30t h September. 2026 A. Statement of utilization of issue proceeds: (Pursuant to Regulation 52 (7) of SEBI (LODR) Regulations, 2015) B. Statement of deviation / variation in use of Issue proceeds: (Pursuant to Regulation 52 (7A) of SEBI (LODR) Regulations, 2015) Particulars Remarks Name of listed entity Bank of India Mode of Fund Raising Private Placement Type of Instruments Non-Convertible Securities Date of Raising Funds -- Amount Raised -- Report filed for Quarter ended September 30, 2026 Is there a Deviation / Variation in use of funds raised? NA Whether any approval is required to vary the objects of the issue stated in the prospectus/ offer document? Not Applicable If yes, details of the approval so required? Not Applicable Date of approval Not Applicable Explanation for the Deviation / Variation Not Applicable Comments of the audit committee after review Not Applicable Comments of the auditors, if any Not Applicable Objects for which funds have been raised and where there has been a deviation, in the following table
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Po JO* grew Bank of India Original Modified Original Modified Funds Object Object, if any Allocation allocation, if any Utilized Amount of DeviationNa nation for the half year according to applicable object (INR Crores and in %) Remarks if any Not Applicable Deviation could mean: (a) Deviation in the objects or purposes for which the funds have been raised or (b) Deviation in the amount of funds actually utilized as against what was originally Disclosed. • \ -44ArG'' •N‘s..j.°) Name of Signatory: Vineet Srivastava Place: Mumbai Designation: General Manager & CFO Date : 23.10.2026
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.4,#%• Sank of WO* *W4 %in Format for Disclosing Outstanding Default on Loans and Debts Securities SN Particulars Rs in Cr 1. Loans/ Revolving facilities like cash credit from Banks/Financials Institutions A Total amount outstanding as on date Nil B Of the total amount outstanding, amount of default as on date Nil 2 Unlisted debt securities i.e. NCDs and NCRPs A Total amount outstanding as on date Nil B Of the total amount outstanding, amount of default as on date Nil 3 Total Financial indebtedness of the listed entity including short- term and long-term debt 1,21,929.58 6 .9-4/•"'" 4.r(Ar Name of Signatory: Vineet Srivastava Designation: General Manager & CFO Place: Mumbai Date : 23.10.2026
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Place: Mumbai Date 23.10.2026 Jrrvs COT — 6 lank of India BSI Statement on Deviation or Variation for proceeds of public issue, rights issue, preferential issue. Qualified Institutions Placement. etc. (As per Regulation 32(1) of SEBI (LODR) Regulations, 2015) Statement on deviation / variation in utilization of funds raised; Name of listed entity Bank of India Mode of Fund Raising Equity Capital Date of Raising Funds Amount Raised Report filed for Quarter ended September 30,2026 Monitoring Agency Not Applicable Monitoring Agency Name, if applicable Not Applicable Is there a Deviation / Variation in use of funds raised? No If yes, whether the same is pursuant to change in terms of a contract or objects, which was approved by the shareholders Not Applicable If Yes, Date of shareholder Approval Not Applicable Explanation for the Deviation / Variation Not Applicable Comments of the Audit Committee after review Not Applicable Comments of the auditors, if any Not Applicable Objects for which funds have been raised and where there has been a deviation, in the following table Not Applicable Original Object Modified Object, if any Original Allocation Modified allocation, if any Funds Utilized Amount of DeviationNariatio n for the half year according to applicable object (INR Crores and in %) Remarks if any 1 Not Applicable Deviation or Variation could mean: (a) Deviation in the objects or purposes for which the funds have been raised or (b) Deviation in the amount of funds actuIIy u d as against what was originally disclosed. Name of Signatory: Vineet Srivastava Designation: General Manager & CFO