Interim report
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CSB Bank Limited Regd. Office: CSB Bhavan, St. Mary's College Road, Thrissur – 680020, Kerala, India. Tel: +91 487–2333020 | Fax: +91 487–2338764 | Website: www.csb.bank.in | Email: secretarial@csb.bank.in |CIN: L65191KL1920PLC000175 SEC/261/2026 October 23, 2026 BSE Limited, Corporate Relationship Department, Phiroze Jeejeebhoy Towers, Dalal Street, Mumbai 400001. Scrip code: 542867 National Stock Exchange of India Ltd., Listing Department, Exchange Plaza, 5th Floor, Bandra-Kurla Complex, Bandra (E), Mumbai 400051. Symbol: CSBBANK Dear Sir/Madam, Outcome of the Board Meeting dated October 23, 2026 - Submission of Unaudited Financial Results and Limited Review Report thereon, for the quarter and half year ended September 30, 2026 ---------------------------------------------------------------------------------------------------------------------------------------- Pursuant to Regulations 30 and 33 of the Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations, 2015 and in continuation of our letter no. SEC/ 243/2026 dated October 5, 2026, we wish to inform you that further to the review by the Audit Committee of the Board, the Board of Directors of the Bank in their meeting held on Friday, October 23, 2026, considered and approved the Unaudited Financial Results of the Bank for the quarter and half year ended September 30, 2026, along with the Limited Review Report thereon issued by the Joint Statutor y Auditors of the Bank, viz. Sundaram & Srinivasan, Chartered Accountants and M P Chitale & Co, Chartered Accountants. A copy of the aforesaid Unaudited Financial Results and Limited Review Report thereon issued b y the Joint Statutory Auditors of the Bank are enclosed herewith. The Board Meeting commenced at 12.00 noon (IST) today and consideration of the item on approval of the Unaudited Financial Results, as stated above, concluded at 01:40 p.m. (IST). The proceedings of the Board Meeting are in progress at the time of filing of this disclosure. This intimation shall also be made available on the Bank’s website at www.csb.bank.in. Kindly take the same on records. Thanking You, Yours faithfully, Sijo Varghese Company Secretary Encl: As above.
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Sun dara m zyxwvutsrqponmlkjihgfedcbaZYXWVUTSRQPONMLKJIHGFEDCBA& Srinivasan Chartered Accountants 23,C.P. Ramasamy Road Alwarpet, Chennai- 600 018 M. P. Chitale & Co. Chartered Accountants 1st Floor, Hamam House, Ambalal Doshi Marg, Fort, Mumbai - 400001 Independent Auditors' Review Report on Unaudited Quarterly Financial Results and Year to Date Results of CSB B ank Limited pursuant to Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 (as amended) To the Board of Directors of CSB B ank Limited 1. We have reviewed the a ccompanying statement of unaudited financial results ('the Statement') of CSB B ank Limited ('the Bank') for the quarter ended September 30, 2026 and the year to date results for the period April zyxwvutsrqponmlkjihgfedcbaZYXWVUTSRQPONMLKJIHGFEDCBAO zyxwvutsrqponmlkjihgfedcbaZYXWVUTSRQPONMLKJIHGFEDCBA1, 2026 to September 30, 2026, being submitted by the Bank p ursuant to the requirements of Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 (as a mended) ('Listing Regulations'), except for the disclosures relating to PillarS disclosure as at September 30, 2026, including leverage ratio, liquidity coverage ratio and net stable funding ratio und er Basel III Capital Regulations as have been d isclosed on the Bank's website and in respect of which a link has been p rovided in the Statement and h ave not been reviewed by us. 2. The Statement, which is the responsibility o f the Bank's management and approved by the Bank's Board o f Directors, has been p repared in accordance with the recognition and measurement principles laid down in Accounting Standard 25, Interim Financial Reporting (' AS 25 '), prescribed under section 133 o f the Companies Act, 2013 ('the Act'), the relevant provisions of the Banking Regulation Act, 1949, the circulars, guidelines and d irections issued by the Reserve Bank of India ('the RB I') fr om time to time, applicable to banks ('the RB I guidelines'), and other acc ounting principles generall y accepted in India, and is in compliance with the presentation and d isclosure requirements of Regulation 33 of the Listing Regulations. Our responsibility is to express a c onclusion on the Statement based on our review. 3. We c onducted our review of the Statement in accordance wit h 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 w e plan and p erform the review to obtain moderate assurance as to whether the financial statements are free of material misstatement. A review of interim financial i nformation consists of making inquiries, primarily o f persons responsible for financial and accounting matters, and applying analytical and other review procedures. A review is substantially less in scope than an audit conducted in accordance wit h the Standards on Auditing specified under section 143(10) of the Act, and consequently, does not enable us to o btain assurance that we would b ecome a ware of all significant matters that might be identified in an audit. Accordingly, we do not express an audit opinion.
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Sun daram zyxwvutsrqponmlkjihgfedcbaZYXWVUTSRQPONMLKJIHGFEDCBA& Srinivasan Chartered Accountants M. P. Chitale & Co. Chartered Accountants 4. Based on our review conducted and p rocedures perform ed as s tated in p arag raph 3 above, no thing h as c ome to our attention that causes us to believe that the a ccompanying Statement prepared in accordance with the recognition and me asurement principles laid down in AS 25 prescribed under section 133 of the Act, the RB I guidelines, and other accounting principles generally accepted in India, has not disclosed the inform ation required to be disclosed in accordance with the requirements of Regulation 33 of the Listing Regulations, i ncluding the mann er in which it is to be disclosed, or that it contains any ma terial misstatement, or that it has not been prepared in accordance with the relevant prudential norm s issued by the RB I in respect of income recognition, asset classification, provisioning and other related matters, except for the disclosures relating to Pillar 3 disclosure a s at September 30, 2026, including leverag e ratio, l iquidity coverage ra tio and n et stable funding ratio under Basel III Capital Regulations as have been disclosed on the Bank's website a nd in respect of which a link has been provided in the Statement and h ave no t been reviewed by u s. 5. The Financial Statements of the Bank for the previous year ended March 31, 2026 were audited by one c ontinuing auditor and one predecessor auditor. The a uditors have expressed unmodified opinion vide their report dated M ay 04, 2026 o n such financial statements. Further, the Financial Results of the Bank as per Securities Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations, 2015 for the quarter and h alf year ended for September 30, 20 25 and for quarter ended June 30, 2 026 have been reviewed by one c ontinuing auditor and one predecessor auditor who have issued unmodified conclusion vide their report dated November 05 , 20 25 and July 22, 2026 respectively. Our conclusion is not modified in respect of the above ma tter. For Sundaram & Srinivasan Chartered Accountants ICAI FRN: 004207 S For M.P.Chitale& Co. Chartered Accountants ICAI FRN: 101851W Partner Membership No: 217914 UDIN: 26217914JGJJOX7108 Ashutosh Pednekar Partner Membership No: 041037 UDIN: 26041037JZJCWL3732 Place: Chennai Date: October 23 , 2026 Place: Mumbai Date: October 23 , 2 026
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\· ! zyxwvutsrqponmlkjihgfedcbaZYXWVUTSRQPONMLKJIHGFEDCBACSB B ank Limited Regd. Office : zyxwvutsrqponmlkjihgfedcbaZYXWVUTSRQPONMLKJIHGFEDCBA'CSB B havan', Post Box No. 502, St. Mary's College Road, Thrissur - 680020, Kerala, India. Tel: +91 487-2333020 I Fax: +91 487-2338764 I Web site: www .csb.bank.in I Email: secretarial@csb.bank.in Corpora te Identity Number: L65191 KL 1920PLC000175 UNAUDITED FINANCIAL RESULT S FOR THE QUARTER A ND HALF YEAR ENDED SEPTEMBER 30, 20 26 ,;·csssank · -~~-• ......... (~ in l.akhsl Quarter ended Half Ye ar ended Yea r ended Particulars 30.09.202 6 30.06.2026 30.09 .2025 30.09.2026 30.09 .20 25 31 .03.20 26 Unaudited Unaudited Unaudited Unaud ited Unaudited Audited 1. Interest earned (a)+ (b) + (c) + (d) 1,33,897 1,28,732 1,10,916 2,62,629 2,15,010 4,50,519 (a) Interest zyxwvutsrqponmlkjihgfedcbaZYXWVUTSRQPONMLKJIHGFEDCBAI discount on a dvances/ bills 1, 11,47 9 1,07,231 91,437 2,18,710 1,75,947 3,70,747 (b) Income o n investments 21,087 20,434 18,697 41,521 37,434 76,287 (c) Interest on b alances with RBI and o ther inter bank funds 874 729 493 1,603 1,215 2,524 (d) Others 457 338 289 795 414 961 2. Other income 27,351 22,875 34,920 50,226 59,391 1,17,660 3. Total I ncome (1+ 2) 1,61,24 8 1,51,607 1,45,83 6 3,12,855 2 ,74 ,40 1 5,68,179 4. Interest expended 82,904 80,866 68,560 1,63,770 1,34,713 2,78,487 5. Operating expenses (i) + (ii) 50,768 4 5,664 4 9,346 96,432 89,727 1,81,153 (i) Employees c ost 26,625 25,256 22,814 51,881 44,919 93,234 (ii) Other operating expenses 24,143 20,408 26,532 44,551 44,808 87,919 6. Total Expenditure (4+5) 1,33 ,672 1,26 ,530 1,17,906 2,60,202 2,24,44 0 4,59,640 (excluding provisions and contingencies) 7. Operating Profit before Provisions a nd Contin gencies (3-6) 27,576 25,077 27,93 0 52,653 49 ,96 1 1,08,539 8. Provisions (other than tax) and Contingencies 3,009 4 ,903 6,365 7 ,912 12,444 23,423 9. Exceptional i tems - - - - - - 10. Profit from Ordinary Activities before Tax (7-8-9) 24,567 20,174 21 ,565 44 ,741 37,517 85,116 11. Tax expense 6,295 5,170 5,532 11,465 9,624 21,798 12. Net Profit from Ordinary Activities a fter Tax (10-11) 18,272 15,004 16,033 33,276 2 7,893 63,318 13. Extraordin ary items (net of tax expen se) - - - - - - 14. Net Profit for the period (12-13) 18,272 15,004 16,033 33,276 27,893 63 ,318 15. Paid-up Equity Share Capital 17,354 17,354 17,354 17,354 17,354 17,354 (Face value - ~ 10 per equity share) 16. Reserves excluding revaluation reserves 4,54,991 17. Analytical Ratios (i) P ercentage of shares held by Government of India Nil Nil Nil Nil Nil Nil (ii) Capital Adequacy Ratio (Basel-Ill) 19.55% 19.96% 2 0.99% 19.55% 20.99% 20.66% (iii) Earnings per Share (EPS)* a) B asic EPS - before a nd a fter extraordin ary items (in ~) 10.53 8.65 9.24 19.18 16.08 36.50 b) Diluted EPS - before and after extraordinary items (in~) 10.53 8.65 9.24 19.18 16.08 36.50 (iv) NPA Ratios a) Gross NPAs 67,058 71,542 6 2,875 6 7,058 62,875 66,978 b) Net NPAs 13,958 15,768 17,846 13,958 17,846 15,823 c) % of Gross NPAs 1.58% 1.75% 1.81% 1.58% 1.81% 1.66% d) % of Net NPAs 0.33% 0.39% 0.52% 0 .33% 0.52% 0 .40% (v) Return o n Assets - Annualised 1.26% 1.06% 1.30% 1.16% 1.16% 1.26% (vi) Networth" 4,95,784 4 ,92,963 4,45,459 4,95,784 4,45,459 4 ,64,902 (vii) Outstanding Redeemable Preferen ce Shares - - - - - - (viii) Capital Redemption Reserve - - - - - - (ix) Debenture Redemp tion Reserve - - - - - - (x) Debt Equity Ratios@ 118.48% 116.36% 92.05% 118.48% 92.05% 146.18% (xi) Total Debt to Total Assetss 10.19% 10.37% 8.65% 10.19% 8.65% 12.39% Quarterly numbers are not Annuahsed. #Net worth is computed as per Reserve Bank of India (Commercial Banks -Asset liability Management) Directions, 2025. Net worth a lso includes Available for Sale ('AFSJ Reserve. @ Equity includes paid up capital and reserves. 'Debt and Total Debts represents total borrowings of the Bank
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SE GMENT INFORMATION zyxwvutsrqponmlkjihgfedcbaZYXWVUTSRQPONMLKJIHGFEDCBA (~ in La khs) Quarter end ed Half Ye ar ended Yea r Ended Particulars zyxwvutsrqponmlkjihgfedcbaZYXWVUTSRQPONMLKJIHGFEDCBA30.09.202 6 3 0.06.2026 30.09 .20 25 30.09 .2026 30.09 .2025 31.0 3.2 026 Unaudited Unaudited Unaudited Unaud ited Unaudited Audited Sea ment Rev enue: Treasurv 23 267 23 564 20 270 4 6 8 31 45 585 86 762 Corporate/W ho lesale Bankina 42 605 38 220 40 583 80.82 5 70 980 1 50,575 Retail Banking 89 808 86 2 16 80 687 1 76 024 1 49 671 3 10 483 Other Bankina Operations 5 568 3 607 4 2 96 9 175 8165 20 359 Unallocated - zyxwvutsrqponmlkjihgfedcbaZYXWVUTSRQPONMLKJIHGFEDCBA- - - - - Total Revenue 1 61 248 1 51 607 1 45 836 3 12 855 2 74 4 01 5 68 179 Less: Inter sea men! revenue - - - - - - Income from op erations 1 61 248 1 51 607 1 45 8 36 3 12 855 2 7 4 40 1 5 68 179 Sea ment Results tNet of nrovlslonsu Treasurv 312 1,470 985 1 782 4 3 08 6 982 Coroorate/W holesale Bankina 3 590 2 8 39 1 342 6 429 2 545 10 097 Retail Banking 18 771 14 599 17 615 33 370 27 6 45 60 466 Other Bankina Operations 1 962 1 279 1 554 3 241 2 920 7 628 Unallocated (68 ) (13) 69 181\ 99 (57) Profit Before Tax 24 567 2 0 174 21 565 44 741 37 51 7 85116 Segment Asse ts: Treasurv 16 19 025 15 18 468 12 10 267 16 19 025 12 10 267 12 37 134 Corporate/W holesale Bankina 15 72 269 14 84 409 14207 48 15 72 269 14207 48 15 98 041 Retail Bankinq 28 51 913 27 9 5 451 23 59 3 47 2 8 5 1 913 23 5 9 347 29 24 287 Other Bankina Operations 5 046 4,122 4,458 5 046 4,458 5 747 Unallocated 7 859 7,630 7 230 7,859 7, 23 0 7,443 Total 60 56112 58 10 080 50 02 0 50 60 5 6112 50 0 2 050 57 7 2 652 Segment Liabilities : Trea surv 4 2 6 065 2 8 0 7 11 3 40 315 4 2 6 065 3 40 3 15 4 0 0 381 Corporate/W ho lesale Bankina 27 90 097 29 83 852 2113959 27 9 0 09 7 2113959 24 99 287 Retail Bankinq 23 19 303 20 27 880 20 77 638 23 19 303 2 0 77 638 23 83 556 Other Bankina Opera tions - - - - - - Unallocated - - 109 - 109 - Total 55 3 5 465 52 9 2 4 43 45 32 0 21 55 35 4 65 45 32 0 21 52 8 3 224 Capital employe d 5 20 6 47 5 17 637 4 70 029 5 20 6 47 4 70 0 29 4 8 9 4 28 Total 60 56112 58 10 080 50 02 0 50 60 56 112 50 02 0 50 57 7 2 65 2 1. For the above segment reporting , the reportable segments are identified as Treasury, Corporate/ Who lesale Banking, Retail Banking an d Other Ban king Operations in compliance with the RBI Guid elines. The busine ss operations of the Bank are substantially concentrated in India and for the purpose o f Segment Reporting as per A ccou nting Stand ard-17, the Bank is considered to op erate o nly in d omestic segment. 2. As per RBl's Master Direction, for the purpose of disclosure u nder 'Accoun ting Standard 17 - Segment Reporting', 'Digital Banking ' has to be identified a s a sub-segment under Retail Banking. Since, the Bank has not established DBU, Digital Banking has not been d isclosed a s a sub-segmen t unde r Retail Banking. Notes: Statement of Assets and Liabilities is aiven b elo w: ~ 1n a s As at As at As at Particulars 30.09 .2026 30.09.2 025 31 .03.20 26 Unaudited Un aud ited Audited Capital a nd Liabilities Capital 17,35 4 17,35 4 17,354 Employees stock options outstanding 3,274 2,95 4 3,239 Reserves and surplu s 5,00,019 4,49,721 4,68 ,835 Deposits 46,88 ,919 39,65 ,146 4 4,24 ,592 Borrowings 6,16,881 4,32,65 0 7 , 1 5,444 Other liabilities and o rovisions 2,29 ,66 5 1,34,225 1,43,188 Total 60,56 ,112 50,02,05 0 57 72,652 Asse ts· Cash a nd balances with Reserve Bank of India 4 ,04,851 2,41,96 6 4 ,01,66 5 Balances with b anks and m oney at call & short notice 54,858 1,00,894 8 ,015 Investments 12,40,24 8 10,79 ,914 11,95 ,529 Ad vances 41,85 ,162 3 4,26 ,163 39,84,784 Fixed a ssets 72,960 6 7,134 7 0,981 Other assets 98,033 8 5,97 9 1,11,67 8 Total 60,56, 11 2 50,02,05 0 5 7,72,652 L kh )
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2 Statement of Cash Flow is given below· zyxwvutsrqponmlkjihgfedcbaZYXWVUTSRQPONMLKJIHGFEDCBA Half Ye ar Half Yea r Year ended ended ended Particulars 30.09.2026 30.09.2025 31.03.20 26 Unaudited Unaudited Audited Cas h flow s from op erating activities Profit before income tax 44,741 37,517 85,116 Adjustments for: Depreciation on fixed assets 6,686 4,926 10,733 Provision for (appreciation)/depreciation in value o f investments (61) 237 986 Provision towards non performing advances 8,488 13,095 24,218 Provision for standard assets 1,052 1,377 3,488 Employee stock option e xpen se 613 593 1,147 Profit on sale of fixed assets (7) (71) (51) Amortisation of (discoun t)/pre mium on investments (449) (1,106) (716) Other provisions and conting encies 81 (99) 57 61,144 56,4 69 1,24 ,97 8 Adjustments for: - (lncrease)/Decrea se in investments (excluding Held to Maturity Investments) (16,463) 94,779 (21,479) (Increase) in a dvances (2,08,867) (2,88,553 ) (8,58,297) Decrea se/(lncrea se) in o ther assets 13,359 (13,260) (37,121) Increase in d eposits 2,64,328 2 ,78,997 7,38,443 Increase in other liabilities & provisions 85,346 39,871 46,565 1,98,84 7 1,68 ,303 (6,911) Direct taxes paid (net of refunds) (11,178) ( 10,440) (24,454) Net cas h flow from /(use d in) operating activities 1,87,669 1,57,86 3 (31,36 5) Cash flows from investing activities: Purchase o f fixed assets and intangible assets (8,705) (9,460) (19,137) Proceed s from sale of fixed a ssets 47 3 38 343 (Increase) in Held to Maturity Investments (30,419) (43,120) (60,195) Net cash flow use d in inves ting activities zyxwvutsrqponmlkjihgfedcbaZYXWVUTSRQPONMLKJIHGFEDCBA(3 9,0 77\ 152,242 ) (78,989 ) Cas h flow s from financing activities Proceeds from Borrowings (net) (98,563) (1,21,979) 1,60,816 Net cash flow (use d in)/from financing activities (98,56 3) 11,21,979) 1,60,816 Net lncreas e/(Dec rease ) in cash and cash equivalents 50,02 9 (16,358) 50,46 2 Cash a nd cash equivalen ts at the beginning of the year 4,09,680 3,59,218 3,59,218 Cash a nd cash equi valen ts at the end o f the period/year 4,59,709 3 ,42,860 4,09,680 (~ in Lakhs) 3 The ab ove unaudited financial results for the quarter and half year ended September 30, 2026, have been reviewed b y the Audit Committee o f the Board and therea fter approved b y the Board of Directors of the Bank in their respective meeting held on Octobe r 23, 2026. These results have been reviewed by the j oint statutory auditors of the Bank, viz. Sun daram & Srinivasan, Chartered Accoun tants and M.P. Chitale & Co., Chartered Accountants and an u nmodified review report has been issued . The previous periods fi gures were reviewed/audited b y Wa lker Chandiok & Co LLP and Sundaram and Srinivasan, Chartered Accoun tants. 4 These financial results have been prepared in accord ance with the recognition a nd measurement principles laid down in Accounting Standards prescribed unde r Section 133 o f the Companies Act, 2013 read with Companies (Accoun ting Standards) Rule s, 2021, t he re levant provisions of the Banking Regulation Act, 1 949, the circulars, guidelines and directions issued by the Reserve Bank of India (the "RBI"), from t ime to time ('RBI Guidelines') an d o ther accounting principles generally accepted in Indi a, and is in compliance with the presentation and disclosure requirements of the Regulation 3 3 of the SEBI (Listing Obligations and Disclosure Requirements) Regul ations, 2015, as amended including rele vant circulars issued b y the SE BI from time to time. The Bank has applied its significant accoun ting p olicies in the preparation o f these financial results, consistent with those followed in the annual financial statements for the year ended March 31, 2026. 5 Other income includes fees earne d from providing services to customers, commission from non-fund-based b anking a ctivities, earnings fr om fo reign e xchange transactions, selling of third-party produ cts, profit on sale of investments (net), i ncome from sale of PSLC etc. 6 The Capital Adequacy Ratio is computed on the basis of RBI guidelines applicable on the relevant reporting d ates and the ratio for the corresponding previous period is not adjusted to consider the impact of subsequent changes if any, in the guidelines. I n accordance with RBI Direction RBl/2026-27/79 DOR.CAP.REC.No.68/21.01 . 002/2026-27 dated May 8, 2026, the Bank has includ ed the profits earned d uring the half year ended September 30, 2026, for the purpose of computing its Capital to Risk-Weighted Assets Ratio (CRA R). 7 The Bank introdu ced two e mployee stock option schemes, viz., CSB Emp loyee Stock Option Schem e 2019 and CSB B ank Emp loyee Stock Option Scheme 2026. The CSB Employee Stock Option Scheme 2019 is administered through the trust route, whereas the CSB B ank Employee Stock Option Schem e 2026 is administered directly by the Bank. The CSB B ank Employee Stock Op tion Scheme 2026 was approved b y the shareholders at the 105th Annual General Meeting of the Bank held on August 21, 2026. During the quarter ende d September 30, 2026, no equi ty shares were allotted b y the Bank under either of the aforesaid schemes. However, option grantees exercised 2 70,583 stock options during the quarter e nded September 30, 2026 under the CSB Employee Stock Option Scheme 2019, pursuant to which the CSB ESOS Trust t ran sferred an equivalent number o f equity shares held by it to the respective o ption g rantees.
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8 Detail s of resolution p lan implemented und er the Resolution Framework for COVID-19-related Stress as per RBI circular dated August 6, 2020 are g iven b elow; (~ in Lakhsl (A} /B l (Cl rm ( El Exposure to Expo sure to acc oun ts accoun ts class ified a s classified a s stan da rd Of(A}, Of (A}, amoun t Of (A} amou nt Stan dard zyxwvutsrqponmlkjihgfedcbaZYXWVUTSRQPONMLKJIHGFEDCBA T yp e o f B o rro w er consequent to agg rega te d ebt written off paid b y the consequ ent to implementation that slippe d into during the half borrowers implementation of resolution NPA during the du ring the half of resolu tion plan-Po sition a s half yea r year yea r plan - Position at the end o f the as at the previous half end o f the year(A} current half year Personal Loans 109,65 - zyxwvutsrqponmlkjihgfedcbaZYXWVUTSRQPONMLKJIHGFEDCBA- 18.47 93,89 Corporate - - - - - of which M SMEs - - - - - Others - - - - - T o tal 109.65 - 18.47 93.89 9 Disc losure rela ted to Project Finance for the quarter end ed Sep tembe r 30, 2026, as per the Reserve Bank of India (Comm ercial Ban ks - Financial Statements: Presen tation and Disc losure s) Directions, 2025 dated November 28, 2025, i s given below; (~ in Lakhs) S I. N o Ite m D escrip tio n N u m b er o f T otal acco un ts o u tstan din g 1 Proj ects unde r implementation a ccounts at the beq inn ino of the quarter. 4 3,347 2 Projects under implementation accoun ts s an ctioned d urinq the qua rter. 1 3,747 3 Projects under implementation a ccoun ts where DCC O has been achieved /closed during t he quarter 1 2,826 4 Proiects und er implementation a ccoun ts at the e nd of the quarter. (1 +2-3)* 4 5,36 9** Out of '4' - acc oun ts in respe ct o f which resolution proc ess involving exten sion in o riginal/extend ed DCCO, as the case 738 5 may be, has been invoked. 1 5.1 Out of '5' -accoun ts in respect o f which Resolu tion p lan has been implemented. 1 738 5.2 Out of '5' - accoun ts in respect of which Resolu tion p lan is unde r implementation . - - 5.3 Out of '5' - accoun ts in respect o f which Resolu tion p lan has failed. - - 6 Ou t of '5', accoun ts in respe ct of which resolution p rocess involving extension in original/extend ed DCCO, as the case - - may be, has bee n invoked d ue to change in scop e a nd size of the project. 7 Out of '5', accoun t in respe ct of which cost overrun a ss ociated with exten sion in origina l/extend ed DCCO, as the case - - may be, was fund ed 7,1 Out of '7', accoun ts where SBCF was s anctioned d uring financial closure a nd renewed con tinuously - - 7.2 Out of '7', acc oun ts where SBCF was not pre-sanctioned or renewed con tinuo usly - - 8 Out of '4' - accoun ts in respe ct of which resolution p rocess not involving exten sion in original/exten de d DCCO, as the - - case may be, has been invoked. 8.1 Out o f '8' - accoun ts in respect o f which Resolution p lan has bee n implemented. - - 8.2 Out of '8' - accoun ts in respect o f which Resolution p lan is unde r implementation. - - 8.3 Out of '8' - acc oun ts in respect o f which Resolution p lan has failed . - - • In respect of numbe r of accoun ts '* Include s m ovement of~ 1,101 lakhs during the q uarter en de d Sept embe r 30, 2026 in pro jects unde r implem entation acc ou nt existing at the b eg inning o f the q ua rter.
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1 O Detail s of loans tran sferred / acqu ired d uring the qua rter and half year end ed Septem ber 30, 2026 as per th e Reserv e Bank of India (Com mercial Banks - Fin ancial Statem en ts: Presentation a nd Disclosures) Directions, 2025 dated Novem ber 28, 202 5, are g iven bel ow: (i) The Bank has not transferr ed / a cqui red a ny loa ns not in d efault throu gh assignm ent of loan s. (ii) The Bank has not transferre d/ acqui red a ny stre ss ed loans (Non-pe rform ing a ss et or special m en tion accoun t). (iii) Detail s of ratin gs of Secur ity Recei pts (SR) outstan ding as on Septem ber 30, 2026 are g iven bel ow: zyxwvutsrqponmlkjihgfedcbaZYXWVUTSRQPONMLKJIHGFEDCBA R a tin g R a tin g A g e n c y R e c o v e ry R a tin g C a rry in g v alu e Unrated NA - - T ota l (~ in Lakhs) iv) The Bank has not entered into any co-lending transaction d uring the quarter. 11 The Bank does not have an y Subsidiaries/Associates/Joint ventures as on September 30, 2026, hence, disclosure related to Consolidated Financial Statement is not applicable. 12 In accordance with RBI guidelines, Banks are required t o make Pillar 3 disclosures including leverage ratio, l iquidity coverage ratio and net stable funding r atio (NSFR) under the Basel Ill framework. The Bank has made these disclosures which a re a vailable o n its website at the link: https://www.csb.bank.in/basel-2basel-3-disclosures. These disclosures have not been subjected to a udiUreview by the Joint Statutory Auditors of the Bank. 13 Previous period's figures have been regrouped zyxwvutsrqponmlkjihgfedcbaZYXWVUTSRQPONMLKJIHGFEDCBAI reclassified, where necessary to conform to current period's classification. Place: Mumbai Date: October 23, 2026 zyxwvutsrqponmlkjihgfedcbaZYXWVUTSRQPONMLKJIHGFEDCBA m::s r·~,, Pralay.Mon~ Managing Director & CEO DIN: 00117994