Interim report
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Secretarial Department Federal Bank | 6th Floor, Federal Towers, Bank Junction, Aluva | Kerala | 683101 Phone: 0484- 2622263| E-mail: secretarial@federalbank.co.in | Website: www.federal.bank.in CIN: L65191KL1931PLC000368 SEC/LODR/257/2026-27 October 16,2026 National Stock Exchange of India Limited Listing Department, Exchange Plaza, Bandra-Kurla Complex, Bandra (E), Mumbai – 400 051 BSE Limited Department of Corporate Services- Listing, Phiroze Jeejeebhoy Towers, Dalal Street, Fort, Mumbai – 400 001. Ref.: Scrip Symbol: FEDERALBNK/Scrip Code: 500469 Dear Sir/ Madam, Sub: Approval of Unaudited Financial Results for the quarter and half year ended September 30, 2026 Pursuant to Regulation 30, 33, 52 and other applicable provisions of SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, this is to inform you that the Board of Directors of The Federal Bank Limited ("Bank") have, at their meeting held today, inter alia, considered, reviewed and approved the Consolidated and Standalone Unaudited Financial Results of the Bank, for the quarter and half year ended September 30, 2026, as recommended to them by the Audit Committee. A copy of the said Financial Results, along with the Limited Review Report thereon, submitted by the Joint Statutory Auditors of the Bank, is enclosed herewith. The adjourned Board Meeting resumed at 12:15 pm., today i.e on October 16, 2026 and results were approved by the Board at 01:00 p.m. (IST) and is continuing for consideration of other agenda matters. The above information is also being hosted on the Bank’s website, www.federal.bank.in as per the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015. Kindly take the same on record. Thanking you, Yours faithfully, For The Federal Bank Limited Samir P Rajdev Company Secretary
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Price Waterhouse LLP Chartered Accountants NESCO IT Building III, 7th & 8ttt Floor, NESCO IT Park, Nesco Complex, Gate No. 3,lvestern Lxpress Highway, Goregaon (East), Mumbai - 40oo63 To the Board of Dilectors The Federal Bank Limited, Y K. S. AryAR & CO Chartered Accountants # F-7, Laxmi Mills, Shakti Mills Lane, Off Dr E Moses Road, Mumbai - 4ooort Independent Auditors' Review Report on unaudited standalone Financial Results for thequarter and halfyear ended september 3o, 2026, ofrhe Federal Bank Limited pursuant tothe,-Reg'Iations 3:q and Regulations 5z read with reguration 63 (2) of the sE^Br (ListingObligations and Disclosure Requirements) Regulationi, zorg (as amended) 1 we have reviewed the accompanying unaudited standalone financial results of rhe Federal Bank umited (the "Bank") for the quarter ended september 3<l, 2026 and the year to date results for thepe.iod.April 1, 2c26 lo September Bo, 2026, which are included in the iccompanlng ,standalone unaudited Financial Results for the quarter and halfyear ended september 3o, 2o26, thtstatement of Assets and Liabilities as on that date and the Standalone Unaudited Cash Flow Statement for the half year ended on that date (the "statement") being submitted by the Bank pursuant to the requirements of Regulation 33 and Regulation 5z read with Regulation 63(2) of the SEBI (Listing obligitions and Disclosure RequirementsJ Regulations, zot5, as amended (the "Listing Regulations,iot5,j, inclutling relevant circulars issued by the SEBI from time to time, except for the disclosures relating to Pillar j disclosures as at september 3o, zoz6, including leverage ratio, Iiquidity coverage ratio and net stable funding ratio under Basel III Capital Regulations as would be disilosed on the-Bank's website and in respect of which a link has been provided in the Statement and have not been reviewed bv us. We have initialed the Statement for identification purposes only. 2 This Statement, which is the responsibility of the Bank's Management and approved by the Bank's Board of Directors, has been prepared in accordance with the recognition and measurement principles Iaid down in Accounting Standard z5 "Interin Financial Repofting" ("AS 25") prescribed under Section 133 of the Companies Act, 2or3, the relevant provisions of the Baaking Regulation Act, 1949, the circulars, guidelines and directions issued by the Reserve Bank of India (RB1) from time to time ("RBI Guidelines") and other accounting principles generally accepted in India. Our responsibility is to issue a reporl on the Statement based on our review. 3. We conducted our review oft}te Statement 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 lnstitute of Chaftered Accountants of India. This standard requires that we plan and perform the review to obtain noderate assurance as to whether the financial statements are free of mate al misstatement. A rel'iew is limited primarily to inquiries of Bank's personnel and analytical procedures applied to financial data and thus provides less assurance than an audit. We have not pedormed an audit and accordingly, we do not express an audit opinion. \"lrl 1 4. Based on our review conducted as above, nothing has come to our attention that causes us to believe that the accompanving Statement has not been prepared in accordance with recognition and measurement principles laid down in AS 25, prescribed under Section 133 ofthe Companies Act, zor3, the RBI Guidelines and other accounting principles generally accepted in India and has not disclosed the information required to be disclosed in accordance with the requirements of Regulation 33 and Regulation 52 read with Regulation 63(z) of the Listing Regulations, zot5, including the manner in which it is tobe disclosed, orthat it contains any material misstatement, orthat it has not been prepared in accordance with the relevant prudential norms issued by the RBI in respect of Income recognition, asset classification, pror,isioning and other related matters except for the disclosures relating to Pillar 3 disclosures as at September 3o, 2o26, including leverage ratio, liquidity coverage ratio and net stable funding ratio under Basel III Capital Regulations as would be disclosed on the Bank's website and in respect ofwhich a link has been provitled in the Statement and have not been reviewed by us. ),
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Price Waterhouse LLP Chartered Accountants 5. K. S. AIYAR & CO Chartered Accountants For K. S. Aiyar & Co. Chartered Accountants Firm Registration Number; 1oo186W For Price Waterhouse LLP Firm Registration Number: 3o1rt2E /E3oo264 Chartered Accountants Sharad Agarwal Partner Membership Number: 118522 UDIN: 26118522EMATTA1220 Place: Mumbai Date: October 16, 2026 The standalone financial results of the Bank for the quarters ended June 3o, 2o26, September 3o, 2o2S,and the year-to-date results for the period April 1, to"5 to septembe. 3o, zoz5, *"ie reviewid jointiy by two other firms ofchartered accountants who issued their unmotlifie-d concfirio", "ia" tfr"i.-."po.t1dated July tz, 2c26 and october 18, zoz5, respectively. The standalone financial'statements oi theBank for the year ended March 31, zoz6, wire audited lointry by two other firms of charteredaccountants, who issued an unmodified opinion vide their report dated April 29, zoz6. Our conclusion is not modified in respect of this matter. Sachin Negandhi Partner Membership Number: 112888 UDIN: 26112888OAI'TQW9613 Place: Mumbai Date: October 16, 2026 1#A s*/-" A N"f-il
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Federol Bonk THE FEDERAL BANK LIMITED REGD.OFFICE: P.B.NO. 1O3, FEDERAL TOWERS, ALUVA-6a31O1 (CIN: L65t9lKL1931PLCOOO368) UNAUDITED STANDALONE FINANCIAL RESULTS FOR THE QUARTER AND HALF YEAR ENDED SEPTEMBER 3O, 2026 { in Lakhs) Half Year ended Year ended 30.09.2026 30.o6.2026 30.o9.202s 30.o9,2026 30.o9.2025 31.O3.2025 Unaudited Uraudited Unaudited Unaudited unaudited Audited 1 Interest earned (a)+(b)+(c)+ d l 72 098 7,23,437 6.74 216 t4 95,929 13,42,8/9 27 69 538 Interesvdiscount on advance bills 6,16 635 5 75 641 5,38,340 1l 92 276 10 70,629 21,70,995 (b) Income on investments 1,34,542 1 33 917 1 16 841 2,64,499 2 30 303 4,77t017 Interest on balances wath Reserve Bank oF India and other inter bank funds 16,018 8,837 11,090 24,a55 26,153 45,833 Oihersd 863 5,436 10 299 t5,794 75 693 Refer note 5)2. Other income 1 49 o44 1 04,838 1,O4,2r7 2 53 882 2 19,515 4,44,O39 3. TOTAL INCOME 1+2 9,2L,142 6692 7 82 433 L7,49,att 3941 57732 1 4, Inte.est expended 4,56,754 4,29,242 24 692 8 86,000 4,59,672 l7 03 797 nses (i)+(ii)5 2 4l 447 2 09 694 7,93,324 51 54L 3 82 676 7,49,160 I,O4,9t2 92 169 80 344 1,97,081 1 60 105 3 22 540 eralin nses(ii) other 1,36,935 1,77,525 1 t2 980 2 54 460 2,22,57 7 66 620 6. TOTAL EXPENOITURE (4+5) (excluding provisions and contingencies) 6,94,5O5 6,3a,935 6,14,O16 13,37,54L L2,42,344 24,92t957 7. OPERATIT{G PROFTT (3-6) (Profit before provisions and contingencies) 2,22,537 L49,733 L,64,4t7 4,L2,27O 3,2OtO45 7,2(),62(J cres8, Provisions (other than tax 34,2r9 31,777 36 309 65,990 76,325 1,83,667 9. Exceptional items 10. Profit from Ordinary Activities before tax (7-8-s) 1,88,314 1t57,962 1,24,1O4 3,46,28O 2,43,72L s,36,9s3 11. Tax ex 49,709 40 269 32 582 89,978 62 020 1 22t 12. Net Profit from Ordinary Activities after tax (10-11) 1,34,609 1tL7,693 95,526 2,56,3O2 LaLTOt 4,tL,732 14. et Profit for the riod 12-13 6091 3 1 L7 693 95.526 2,56,3O2 tt8L,7Ot 11 732 15. Paid-up Equity Share Capital (Face value a 2/- per Equity Share) 49,188 49 454 49,188 49,246 Revaluation Reserve16. Reserves excludin 36 65 807 tical Ratios and Other Disclosures (i) Percentage of shares held by Government of India NIL NIL NIL NIL NI (Refer note 6(ii) Capital Adequacy Ratio Under Basel lIl 16.84 16.91 75./\ 16.84 75.7 t 17.25 ii Earnin er Share EPS ina5 items (a) Basic EPS (before and after extraordinary 5.61* 3.89* 10.38* 7.39* t6.14 (b) Diluted EPS (before and after extraordinary items 5.38* 4.60. 3.85* 9.95* 7.32* 16.56 lv a) Gross NPA 3,98,956 4,24,234 4,53,20t 3,98,956 4,53,20r 4,33,529 Net NPAb 49 220 50 605 I 16 516 49 220 1 16 516 s2 925 o/o of Gross NPA 1.32 t.52 1.83 1.32 1.83 \.62 d) o/o of Net NPA o.\l 0.18 0.48 o.l1 0.48 0.20 0.33* 0.30* o.27 * 0.64* 0.52' 1.15 4\,72,61O 39,95,rr7 34,8r,984 4t,72,6tO 34,47,944 38,69,0s4 NIL(vii) Outstanding Redeemable Preference Shares NIL NIL NIL tion ReserveCa NIL NIL NIL NIL N]L NIL Debenture Redem NIL NIL NIL NIL N]L NIL x) Debt 0.60 0.45 0.51 0.60 0.51 0.55 5.774/o 4.620/0 5.05o/o 5.770k 5.050/o 5.460/0(xi Total Debts to Total Assets I lqa 24 -t6a/o 22.9Ao/o 21.Olo/o 23.560/" 2O.4ao/o 22.420/o 15.05% M.zAYo 12.2Lo/o 14.65o/o 77.630/o 12.8lo/o(xiii Net Profit Ma ' Not Annualised r Debt and Total Debts represents Total Eorrowings of the Bank tsIYA oo IALUVAf- L I o( b d ,t Particulars (i) EmDlovees cost 13. Extraord nary tems (neL of tax expense) 49,454 49,361 NIL NIL NIL
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Segment Information@ 30.09,2026 30,o6.2026 30.o9.2025 30,09.2026 30.o9.2025 31.03.2026 1 Se L,73,645 1,49,481 1,62,421 3,23,1,66 3,56,275 6,64,863Corporate/wholesate Bar*mq 3,80,396 3,12,908 3,43,694 7,13,306 6,11;30r t2.29,9924,64,546 4,22,A94 7.84,077 t5,a7,440 15,50,847 37,74,287 1,40,791 95,07s 44,554 1,9s,456 1,68,170 3,36,174 7,63,755 7,27,819 6,99/s23 14,91,574 13,82,677 2A,3A,1fio t5,652 70,779 11,989 26,431 19,243 43,250420 576 575 996 853 50,86814,34,701 r3,16,6Ja 12,62,756 27,3L,339 25,4t,559 5L,67,260 5, r3,559 4,47,969 4,80,323 10,01,528 9,79,165 19,53,6839,21tL42 4.24,669 7,42,433 L7,49,A7i L5,62,394 32,13,577Se 34,244 26.109 28,984 64,153 67,26t 1,15,557Co 70,974 60,870 64,1d1 1,31,840 t.72,784 2,38.42t67,310 61,245 24,769 1,28,555 46.432 7,40.9475,044 5,404 2,540 10,448 5,261 10,A96b) Othe. Retait Bankinq 62,266 55,441 21,629 1,18,107 41,171 1,i0,445Other Banki 17,374 9,162 10,193 20,536 16,391 36,7t,420 576 575 996 851 5,2721,88,31a t,57,962 1,28,108 3,46;rao 2,43,72L 5,36,953 1,t4,\2.646 1,02,98,34- 98,56,503 7,14.12,6A6 94,56,503 1,09,60,306\,53,64,2t5 t,34A5,797 1,21,35,812 1,53,54- 215 1,21,35,812 1,30,15,4s3RetailBanking 1,56,83,364 1,54,24,801 r,33.0O,724 1,56,83,364 r.33,0O,724 1,45,29,4649,07,315 8,35,15a 8/15,421 9,07,31s 8,15,421 8,22,5041,47,76,049 1,45/49,643 1,24.45303 1,47,76,04t 124,a5,3A3 1,37,06,956Other Banking operations 23,381 8,474 3,742 23,181 3,742 4,9A4 2,09,007 1,60,235 3,171240 2.O9,OO7 3,71,24o 2At,942T 4,26,92,653 3,9137,642 3,56,08,O21 4,26,92,654 3,56,0a,O21 3,a7,52,1494) seqnent Liabilities 41,32,627 12,80,990 30.24,964 47,32,627 30,24,964 36,17,394Corporate/Wholesale Bankina 58,33,716 45,71,501 37,A6,967 58,33,716 3?,46,967 349 &etailBankinq 2,44,2O,735 2,73,58,468 2,57,35,197 2.44,2O,134 2,5t,35,197 2,66.63,793a) pioitat Banking 25,37,011 24;3,439 21,36,064 25,37,011 21,36,064 23,49,518 2,54,43,722 249.24,629 2,29,99,133 2,54,43,727 2,29,99,133 2,43,14,225 4A 31 51 4A 51 92 1,83,380 I,20,t 20 r,55,300 1,83,380 1,55,300 1,41,014 3,85,7O,5(lL 3,53,31,110 3,2LtO2,479 3,45,70.501 3,21,02,479 3,48t8L,642s) Capital Emploved 4L,22,152 4O,06,532 35,05,s42 4Lt22,L52 3ros,542 38,rO,SO76) rorar (4 + s) 4,?6,92,653 3,93,37,642 3,56,08,O21 4,26,92,653 3r56,Oa.021 3,4r,s2,L49 @ For th€ above segment reporting, the reportable segments are identifi€{t as Treasury, corporate/wholesab aanktng, Retal Bankhg (with Digttat Banking and otherRetall aanking Bs sub-segments) and other Banking operatlons, ln compliance wlth the Res€rue Bank of hdia (RBI) guidetines. The business operatlons of the Bank are substantially concentrated in Indla and for the purpose of Segment Reporung as p€. Accounting Standard-17, the Bank is considered to operate only rn the domestic segment. 30.09.2026 30.09.2025 31.03,2026 CAPITAL AND LIABILITIES 49.454 49,18a 49,246 Share Wa(ants Subscr ptlon Money L,54.973 1,54,913 Resetues and Surplus 39,17,7A5 34,56,354 16,66,308 3,42,69,356 2,88,91,958 3,13,90,939 Botrow n9s 24,63,2O7 77,96,749 21,15,9r 3 Other Liabilities and Provisions 18,37,938 14,73,772 t3.74,790 4,26t92,633 3.s6,08,O21 3,87 ,52.,L49 ASSETS Cash and Balances wlth Res€Ne Bank of Indra 16,80,083 15,36,666 15,56,619 Balance with Banks and Money at Call and Short Notice 8,aa,096 7,49,532 10,15,141 84,04,530 70,34,694 76,67,621 2,94,22,564 2,44,65,706 2,64,59,437 7,4 r .004 7,45,324 |,47,252 t7,54,376 76,76,O99 19,05,079 4,26t92t653 3,56.O4,O21 3,97 t52,L49 3 The abov€ Unaudlted Standalone Financial Results for the quarter and half year ended September 30, 2026, were approved by the Board of Dkecto.s at its me€tin9 held on October 15, 2026. Ihese financial results hav€ been sub.iected to lhlted review by the loint Statutory Auditors of the Bank and an unmodtfied review report has be€n lssued thereon. The above Flnancial Results of the Bank have been prepared in accordance with the p.ovlslons of the Banking Reguta0on Act, 1949, ceneraUy Accepted Accounting Principles in India, including Accounting standards as sp€cified under Section 133 of the Companies Act, 2013, Regutation 33 and ReEutation 52 read with Reqolation 63(2) of the Secudties and Exchanqe Board of India (Listlng Obligations and Dlsclosure Requirements) Regutauons, 2015, as amended, in so f.r as they apply to the Bank, and the quidelines issued by the RBI. ALUVAx t-- I 1 Statement ofAssets and Liabilitles of the Baok as at September 30, 2026 is given belowr 2 a) \,SI r'.?
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The Eant has applied slgnific.nt accounting potl.les in the preDaration of these Financral Results, consist€nt wtth those totlowed h the annuat flnanci:t slatementsfor th€ year ended March 31, 2025. except as stated in Note 13 beto*. Any ckcutar / dl.€€ton tssued by the RBI ls imptement€d prospe.ttvely when rt be(omesapplicdble, unless specincally required otheruise under such ctrcutar/ dkeclon. 5 other hcome includes fees earned frorn p.ovldhg s€ryices to customers, commission f.om non{und"based bankhg actMiUes, eamtngs from toreign exchang€ a.dderivatv€ transactions, s€rllng ol thlrd_pa.ty products, proflt / loss on sal€ of hvestments / ftx€d assets, proflt / toss on r€vatuaiion of hvesEnenrs. dlvtdend reaeiv€d from subsidlaries / associate, r€coveries from advanc€s written off, etc. 6 The capltal Adequacy Ratlo ls computed on the basis of the RBI guidelhes appllcable on the relevant reporttng d.tes and the rauo for the correspoodtng pr€vious period is not adjusted to conslder th€ lmpact of subsequent changes, rf any, in th€ quadellnes. Durhg the har year ended septemb€r 30, 2026, the Bank has included n€t proflt for the period as pa.t ofthe regulatory capttat as per €xtant RBI gutdelnes, During the quarter and half yea. €nded September 30, 2026, the Bank has allotted 45,39/920 and 83,96,575 €quiry shares of ! 2 eacn respeclvety, ouGuant to the exercise of stock optlons by employ€es. As per the extant RBI guidelines, banks are required to male Pillar 3 dlsclosures includang lev€rage ratio, liquldtty coverag€ ratio and Net Stabte FundinE R.tio (NSFR) under the aasel III capital Requlations. Accordhgly, such arplicable dis€losures have been placed on th€ w€bsrte of the Bank, whlch can be accessed at the following lhk: httpsi//www.federal.bank.inlregulatory-disclosures. These dlsclosures h.ve not b€€n subjected to audit or .evr€w by the ,ornt Statutory Audrtors of Oisclosure as per'Res€de Bank of India (Comm€rcial Banks - Flnancial Statements : Presentation and Disclosures) Dlre.tlons, 2025'dated Novembe. ?8, 2OZ5 and as amended thereafter, on resolutron plan implemented under the Resolutlon Framework fo. COVIO-19-related Stress a.e giv€n betow: 9 Standard 31,2026 (a) (r) or (A), agsregate d€bt that slipp€d during th€ half- Standard plan - Septemb€r 30. 2025 (r)'(') 42,232_ra 1,764,O9 0.12 7.44-1.12 73,744.29 2,046.99 116.29 1,91O.70 Of whici, MSMEs 6,457 5A 167.45 1,.596.47 4,699.25 90,736.75 1,931.94 o.12 9,179.44 4o,354.24 1. Excludes othe. facllltles to the borrowerc whlch have not been restructured, 2. Represents net movement ln balance outstandlng. 3. Iocludes accounls whlch were cla9silled as NPA e.rller and subsequently upgraded to standard durlng the haf year ended Septcmb€r 30, 2026. 10 Disclosures as per the 'Reserue aank of hdl. (Commercbl Aanks - rlnanclal Statements : Presentatlon and Olsclosures) Olrections, 2025' dat€d Novembe.28, 2025, 6nd as amended thereafter, for the loans kansrerred / acqulr€d durhg the half y€ar ended September 30, 2026, are glven below: i) During the half y€ar ended September 30, 2025, the Bank nerther arqulred any loans not in default or sEess€d roans (Non-P€rfoming Ass€ts a6d Sp€cial Menuon Accounts) no. tranrfe..ed any loans not In d€fault or Speclal M€ntion Accounts- ii) Detalls ol Non'Pertominq Assets (NPAs) (excludhg prudentialv wntten off advanc€s) transfered a.e 9lven below: I Aooreoate orinciDal outstandino of loans translerred I 336.66 at the tame of transfer Aooreoate consideratDn (l in larhs) 156.00 Addltional consideratlon realized in respect of ac.ounts transl€r€d in eadr€r yeals (a in lakhs) Provlslons reve6ed to the proflt aod loss account on account of sal€ of stressed loans (? ln takhs) 336.66 iri) Detatls or the rerovery ratings asslgned to Securlty Recelpts outstanding as on septemb€r 30, 2026 are 9lv€n below RRI 100o/o _ 1 50o,! 439.47 t c) I 4oo/Y, *ALUVA (') I L ro = Acc q //
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11 t2 SlNo As at september 30, 2026 I Number of CLA Pa(ners 3 2 Number of accounts outstanding 55,093 3 Quantum of CtA (a in lakhs) 17,294.75 weighted av€rage rate of interest (%) 25.944k 5 Fees charged ror the halfyear ( ? in lakhs) 422.43 6 Broad se.tors in which ata was hade Agriculture & Business Loans Performance of loans under CLA Standard loans (a i. lakhs) t5,923.71 Non Perfo.ming loans (a in lakhs) 1,370.98 8 Details related to default loss guarantee 15 Previous period's figures have beefl r€g.ouped / reclasslfled, wherever necessary to €onform to th€ current period s classification NAN VENKAT SUBRAMANIAN Disclos!re as per the 'Reserue Bank of India (Commercial Banks - Financial Statements : Presentation and Disctosur€s) Directions, 2025, dated November 28, 2025,and as ame.ded thereafter, on proj€cts under impt€mentation for the quarter ended September 30, 2026, is given betow. SlNo (? in lakhs)' 1 P.ojects under implementation accounts at the beginning of the quarter 2.34,231.51, 2 Projects under implementation accounts sanctioned durhg rhe quarter 3 11,108.87 Projects under lmplementatron accounts where DCCO has been achieved during the 1a 41,704.26 Projects under implementation accounts at the end of the aualter (1+2-3) 66 2,07.642.t2 5 out of 4' accounts in respect of which resolution pro.ess invotving extension in original/ extended oCCO, as the case may be, has been tnvoked. 29 t,10,422.47 5.1 Out of'5' - accounts in respect of which Resotution ptan has been im \,70,422.O1 5.2 Out of'5' - acco!nts in respect of which Resotution ptan is under imptementation 5.3 Out of'5' - accounts in respect of which Resotution Dtan has faited 6 Out of '5', accounts in respect of whtch r€sotution process tnvolving extension in original / extended DCCO, as the cas€ mBy be, has been invoked due to change in scope and size of the project. 7 Out of 5', account in r€spect or whrch cost overrun assoctared wrth €xtension in original/ extended DCCO, as the case may be, was funded. Out ot '7', accounts wher€ SBCF was sanctioned during Rnanciat ctosure and r€newed contiouously. '7.2 Out ol'7', accounts where SBCF was not presanctioned or renewed continu 8 Out of'4' - accounts ln respect ol which resotutton process not invotving extension ir origlnal/ extended DCCO, as the case may be, has been tnvoked. 8.1 Out of'8' accounts in respect ofwhich Resolution ptan has been im 4.2 Out of 8'- accounts in respect ofwhich R€solutton ptan ts under impt€mentation 4.3 Out of 8' accounts lo resped of which Resolution ptan has faited represents balance out.tandinq as on September 30, 2026 6 includes 3 a.€ounts closed during th€ quarter Disclosure as per the 'ReseNe aank or Indla (Commercial Banks - Flnancial Statemeots : Presentation and Oisctosures) Direclons, 2025, dared Nov€mb€r 28, 2025, and as amended th€reafter, on Co-Lending Arrangements (CLA5) on an aggregate basis for the hartyear ended September 30, 2025, is given betow. 1l The aank was following the Intrinsic value lvethod for accounting the stock options granted under the Employee Stock Optio. Schemes (ESOS), except for grants made to Materjal Risk Takers which were accounted for usi.g the Fair value l4ethod. Durins the quarter ended September 30, 2026, to ensure unitormtty a.ross aI employee share-based comp€nsation schemes, the Bank changed its accounting policy, ellective Aprtl 01, 2025, from Intrinsic Vatue Method ro Fair vatue Method for stock options granted to all its employees. The fak value of these appllcable stock options ls determhed using the Bla€k'Schores optron prtcing modet and recognised as employee comp€nsation expense ov€r the respective vesting periods. Conseqoently, Employees cost lor the quarter and half year ended September 30, 2026, is higher by < 3,272.74 lakh and ptolit aner tax for the said period is lower by I 2,449.06 lakh. 14 The figures for the qua(er €nded lune 30, 2026, quarter and half year ended Sept€mber lO, 2025 and y€ar ended March 31, 2026 were reviewed / audited by previous lolnt statutory auditors. october 16, 2026 IIANAGING DIRECTOR & CEO (DIN:00031794) \ALUVAxf- RAt o 81 3 7.1 t) ffi, 1 \
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THE fEDEIAL AANX LIMTTEO REGD.OFFICE; P.B. O. l03, FEDERAL IOWER9 ALUVA-6a3tOr (CI : L6sr9lKL1931PLCOOO36a) UI{AUDITED STANDALOTIE CASH FLOW STATEMENT FOR THE HALf YEAR ENDED SEPTE}IBER 30, 2026 (a in L.khs) Half Year ended September 30, 2025 Halt Year ended September 30, 2O25 Cash Flow from Oper.ting Activitia's Net Profit Before Taxes adiustmcnts for: Depreciatlon on Eank's Property (Profit) / Loss on revaluation of Inveslments (net) amortisation of dlscount on Investments P.ovision / Charge for Non Performing Advances Provision for Investments, Standard Assets and Contingencies Profit on sale of Fixed Assets (net) Dividend From Subsidiaries / Associate Employees Stock Option Expense Adrustm.nts for working crpital change3r (Increase) / Oecrease in Investments lexcluding investments ln Subsidiaries, Associate and Held to Maturity Investmentsl lncrease in Advances (Increase) / Decrease in Other Assets Increase in Deposits Increase ln Other Liabilities and Provisions Direct taxes (paid) / refunded (net) Net Cash rlow from Operating Activities Ca3h Flow trom tnyesting Activlties Purchase of Fixed Assets Proceeds From sale of Flxed Assets Dividend From Subsidiaries / Associate Purchase of Held to Matunty lnvestments (net) l{et Ca3h Used In Investlng Activities Cash Flow from financing Activlties Proceeds from issue of Share Capital Proceeds from Share Premium (Net of Share Issue Erpenses) Increase / (Decrease) in Borrowings (Excludang Subordinate DebO Dividend Paid t{et Cash llow from / (used in) Financlng Actiyities Effect ot Exchange Fluctuation on Translation Resewe Net Decrease in Cash and Cash Equivalents Cash and Cash Equivalents at th€ beginniog of the period Cash and Cash Equivalents at the end of the period 3,46,24O 14,539 (11,478) (15,795) 49,259 16,731 (2s6) (143) s,309 2.43,721 r4,435 t,744 (4,r30) 64.975 7,351 (1) (r,655) r,034 4,04,446 122.92r) (34,r2,386) 35,693 28,78,4t7 4,49,726 3,3t,474 t,27,494 (10,51,042) (1,16,479) 5,27,211 5,47,796 (7LA7L) 39,405 74,9aO (69,430) 3,72,34O 3,37,O24 (r.4,3S7) 322 143 (6,88,299) (11,939) 8 1,655 (5.23,367) (7,O2,191) (s,33,643) 168 7,465 (29,660) 7l 2,597 (5,75,881) (29,504) 3,25,26' (6,02,7 17 \ (37) (3s0) (4,sa1) (7,99,726\ 25,72,760 25,64,119 30,85.924 22,46,194 l{otc: Cash and Cash Equivalents .ompris€ of Cash in hand (hcluding forejgn currency notes), Bala with Reserve Bank of India, Ealances with banks and l.4oney at call and short notice october 16, 2026 ISHNAN VENKAT SUARAMANIAN MANAGING DIRECTOR & CEO (DlN: 00031794) b I YA,q V ,l 1ALUVA <'A 9If- BAt ,Acc9
Page 9
Price Waterhouse LLP Chartered Accountants NESCO IT Building III, 7th & 8th F1oor, NESCO IT Park, Nesco Complex, Gate No. 3, Western Express Highway, Goregaon (East), Mr.rmbai - 400063 4 ,,\4 d K. S. ATYAR & CO Chartered Accountants # F-7, La\mi Mills, ShaLti Mills Lane, Off Dr E Moses Road, Mumbai - 4oootr Independent Auditors' Review Report on Unaudited Consolidated Financial Results for thequarter and halfyear ended september 3o, zoz6 ofrhe Federar Bank r,i-it.a p"*".rt t"the Regulations 33 of the SEBI (Listing Obligations and nisctosure ilq;;;;;t;Regulations, zot5 (as amended) To the Board of Directors The Federal Bank Limited, r. we have reviewed the accompanfng unaudited consolidated financial results of The Federal BankLimited (the "Parent" or the "Bank") and its subsidiaries (the Parent and its subsidiaries tosetllerreferred to as "the Group'') and its share of the net profit after ta-x of its associrt" ro, tt e lr"rt".?na"aseptember 30, 2026 and the year to date results for the period Aprir .,1, 2026 to septemL;a so,iiio,which are included in the accompanf ing 'Consolidated Unaudited Financiat R".utt" io. tt " qo"u.i"-. "r,ahalfyear ended September 30, 2o26', the Consolidated Statement ofAssets and fiabilities oithe Group as on that date and the Consolidated Unaudited Cash Flow Statement for the halfyear ena"a on tf,atdate (the- "statement") being submitted by the Bank pursuant to the requirements of negutation 33 of 1!9 qEB! (Listing obligations and Disclosure Requirements) Regulaiions, ,ors, u. &."na"J"("tt ""Listing_Regulations, zor5"), including relevant circulars issued by ihe SEBI from-time to time, exceptfor the disclosures relating to Pillar 3 disclosures as at Septembei 3o, 2026, including leverage rati'o, liquidity_coverage ratio and net stable funding ratio under Basel rir Capital Regulati5ns as wiultl be disclosed on the Bank's website and in respect ofwhich a link has been piovided"in the statement and have not been reviewed by us. we have initialed the statement for identification purposes only. 2. This statement, which is the responsibility of the parent's Management and approved by the parent,s Board of llirectors, has been prepared in accordance with the recognition and measurement principles laid down in Accounting standard 25 "Interim Financial Reportingn ("As 25") prescribed under seciion r33 ofthe Companies Act, 20tg (the "Act"), the relevant provjsions ofthe Banking Regutation Act, t949, the circulars, guidelines and directions issued by the Reserve Bank of India lnlt) from time to iime("RBI Guidelines") and other accounting principles generally accepted in India. Our responsibility is to express a conclusion on tbe Statement based on our review. 3 we conalucted our review ofthe statement in accordance with the standard on Review Engagements (SRE) z4ro, 'Review of Interim Financial Information Performed by the Independent Auditor of the Entity', issued by the Institute of Chartered Accountants of India. A review of interim financial information consists of making inquiries, primarily ofperson responsible for financial and accounting matters and applying analltical and other review procedures. A review is substantially less in scopi than an audit conducted in accordance with Standards on Auditing and consequen0y iloes not enable us to obtain assurance that we would become aware of all significant matters that might be identified in an audit 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) ofthe Listing Regulations, zo15, as amended, to the extent applicable. The Statement includes the results ofthe following entities: Parent The Federal Bank Limited Subsidiaries i. Fedbank Financial Services Limited ii. Federal Operations and Services Limited Associate i. Ageas Federal Life Insurance Company Limited b 1 M k Acc o {? \
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5 K. S. ATYAR & CO Chartered Accountants 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 other auditors referied ti in piragraph 6 below, nothing has come to our attention that causes us to believe that the accompanlng stalement has noibeen prepared in accordance with recognition and measurement princrplei lald down in As 2s,prescribed under Section 133 ofthe Act, the RBI Guidelines and othei accounting principles generally accepted in India, and has not disclosed the information requiredto be disclosed in ierms-of Rigulation 33 of the Listing Regulations, zor5, including the manner in which it is to be disclosed, oi that it contains any naterial misstatement, or that it has not been prepared in accordance with the relevant prudential norms issued by the RBI in respect of Income recognition, asset classification, provisioning and other-related-matters, except for the disclosures relating to Pillar 3 disclosures as at September 3olzoz6, including leverage ratio, liquidity coverage ratio and net stable funding ratio under sasel IIi Capital Regulations as would be disclosed on the Bank's website and in respect oJwhich a link has been provided in the Statement ald have not been reviewed by us. The interim financial results of two subsidiaries included in the Statement, reflect total assets of Rs. 18,52,031 lakhs as at September 30, 2026, and total revenues ofRs. 75,784 lakhs and Rs. r,47,g3o lakhs and total net profit after ta-x of Rs. 17,939 lakhs and Rs. 3o,oo8 lakhs for the quarter ended.september 30, 2026 and for the period from Aprit 1,2c.26 to September 3o, zoz6, respectively, and caih flows (net) of Rs. (56,Sz6) lakhs for the period from April 1, 2026 to September 3o, zoz6, as considered inthe consolidated unaudited financial results. These financial results have been reviewed by other auditors and their reports, vide which the)' have issued an unmodified conclusion on those financial results, have been furnished to us by the Parent's Management and our conclusion on the Statement, in so far as it relates to the amounts and disclosures included in respect ofthese subsidiaries, is based on the reports ofthe other auditors and the procedures performed by us as stated in paragraph 3 above. The consolidated unaudited financial results also include the Group's share ofnet profit after tax of Rs. 415 lakhs and Rs. 9o3 lakhs for the quarter ended September Bo, 2026 and for the period from April t, 2026 to September 3o,2026, respectively, as considered in the Statement, in respect ofone associate, based on its interim financial information rvhich have not been revieweal by their auditors. According to the information and explanations given to us by the Parent's Management, this interim financial information is not material to the Group. The consolidated financial results of the Bank for the quarters ended Jun e 30, 2026, September 30, zoz5 and the year to date results for the period April 1, 2025 to September 3o, zoz5 were jointly reviewed by two other firms of chartered accountants who issued their unmodified conclusion, viile their reports dated July t7, 2026 an,d. October 18, 2025, respectively. The consolidated financial statements of the Bank for the year ended March 3r, 2026 were jointly auditeil by two other firms of chartered accountants, who issued an unmodified opinion vide their report ilated April 29, 2o26. Our conclusion on the Statement is not modified in respect of the matters mentioned in paragraphs 5, 6 and.7. For Pdce Waterhouse LLP Firm Registration Number: 3o11r2E /E3o0264 Chartered Accountants For K. S. Aiyar & Co. Chartered Accountants Firm Re tion Number: 1oo186W nnr Price Waterhouse LLP Chartered Accountants Sharad Agarwal Partner Membership Number: 118522 UDIN: 26118522MIHEUL8766 Place: Mrrmbai Date: October 16,2026 6 7 Sachin Negandhi Partner Membership Number: 112888 UDIN: 26112888\IUFAOR7359 Place: Mumbai Date: October 16, 2026
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Federol Bonk THE FEDERAL BANK LIMITED REGD.OFFICE: P.B.NO, 103, FEDERAL TOWERS, ALUVA-6a3101 (CIN: L65191KL1931PLCOOO36a) UNAUDITED CONSOLIDATED FINANCIAL RESULTS FOR THE QUART€R AND HALF YEAR ENDED SEPTEMBER 30, 2026 ({ in Lakhs) Quarter ended Hall Year ended 30.o9.2026 30.o6.2026 30.o9.202s 30.o9.2025 30.09.2025 31.03,2026 Unaudited unaudited Unaudited Unaudited Audited 1. Interest earned (a)+(b)+(c)+(d) 8,38,284 7,86i158 7 ,21,674 16,24,442 14,36,702 29,67,41O (a) Interest/discountonadvances/bills 6,81,987 6,37,703 5,85,48S 13,19,090 11,63,851 23,67,434 (b) Income on investments 1,34.809 1,34,016 1,16,136 2,68,825 2,30,O74 4,76,81O (c) Interest on balances with Reserve Bank of India and other inter bank funds 16,018 8,837 11,090 24,855 26,153 45,833 (d) Others 5,470 6,202 8,307 71,672 t6,620 77,329 2. Other income (Refer note 6) r,s2,o57 1,08,153 1,10,528 2,60,21O 2,26,977 4,59,832 3. TOTAL INCOT{E (t+2) 9,9O,341 4,94,3Lt 4,32,t46 18,44,6s2 ,.6,63,679 34,27,242 4. Interest expended 4,7a,339 4,53,754 4,42,947 9,32,O91 a,96,909 t7,77,756 5. Oper.ting expenses (i)+(ii) 2,64,542 2,31,729 2,12,200 4t95,63t 4,t9,067 8,66,664 (i) Employees cost \,24,439 1,07,063 92,975 2,27,502 1,84,003 3,75,565 (ii) Other operatinq expeflses 1,44,063 1,24,066 1,,t9,225 2,68,129 2,35,064 4,91,099 6. TOTAL EXPEnDITURE (4+S) (excluding provisions and contingencres) 7,42,44t 6'55,L47 L4,2-r t728 7. OPERATT G PROFTT (3-6) (Profit before provisaons and contingencies) 2,47,5OO 2,O9,424 1176,999 +56t924 3,47 t7O3 7,83,422 8. Provisions (other than tax) and continqencies 35,300 35,324 39,744 70,624 83,465 t,97,O79 9. Exceptional items lO. Proflt from Ordlnary Actlvltl€s before tar (7-a-9) 2,12,2OO 1,37,255 3,46,3OO 2,64,234 11. Tax expense 55,794 44,339 35,3r2 1,00,133 67,6r8 r,38,005 1,29,761 1,O1,943 2,46,167 1,96,52O 4,44,33412. l{et Proflt from Ordinary Actlvltles aft€r tax (1O-r1) 1,56,406 13. ExLraordinary itefiis (net of tax expense) 14. Net Profit for the period (12-13) 1,56,405 \,29,76r 1,O1,943 2,46,167 1,96.62O 4,4a,33a 4,640 3,070 11,596 6,297 t4,56415. Minority interest 6,956 16. Share in Profit / (Loss) of Associate 415 488 321 903 703 756 17. Consolidated Net Profit of th€ group (14-15+16) 1,49,865 L19t,l)26 4,34,53O 49,188 49,24618. Paid-uD EquiW Share Capital (Face value a 2/- per Equity Share) 49,454 49,361 49,188 49,454 37,99,60119, Reserves excluding Revaluation Reserve 20. Analytical Ratios and Other Disclosures Percentage of shares held by Government of(i) India NIL NIL NIL NIL NIL NIL (ii) Earninqs per Share (EPS) (in a) 5.09. 4.O4* 11.16" 7.77* 17.67(a) Baslc EPS (before and after extraordinary items) 6.O7* 5.82' 4.91' 4.00. r0.70. 7.704 77.48(b) Diluted EPS (before and after extraordinary items) - q ALUVA (') I BAL = 6,44,447 L3tL5,976 26,43,820 Lt74,tOO 5,45,343 1,25,609 99,194 2t75,474 (, \ {\i I tl -11
Page 12
Segment Information@ t in Lakhs I Half Y€a'.efuiE[-30.09.2026 30.o6.2()26 30.o9.2025 30.o9.2026 30.09.2025 31.03.2026Unaudited Unaudited Unaudited Unaudited Audited Coroorate king 3,74,626 1.50.471 3,30,883 1 61,544 3,O1,747 25 274 7 09 18 2 56 267 6 10 2 16 Retail Bankin 9,33.114 8,88,741 8,35,398 72 22 2 1,O0,791 95,075 84,554 1,95,866 1,68,170 33 1743 I 37 1,609 1 ,165 16,26,589 27,946 t,84,462 ----2TBrT 30,52,478 424 576 575 996 853 sa;817s15,o3.9O0 r3,a22ao t3,12,469 2a,a6-1ao 26,42,A44 53,8O;915Lessi lnter Se 5,13,559 4.87,969 4,80,323 10,01,528 2 9,9O,341 4,94,3L1 4,32,L46 14.44.652 39,966 27,618 28,693 67,644Corporate/whoteiale aan 71,050 60,870 64,230 1 31 92 I 64 t,12 78 62 289,536 74,984 32,t13 2,34,244 1,85,875 10,448 5,261 10,096b Other Retail B 84,492 69,s80 29,573 1,54,072 56,991 1,75,779Olher Bankin 7t,224 1,t.644 2t,2n 19,935 37,465Unallocated 420 576 2,L2,2OO L174,tOO Lr37,255 3,85,3OO 2,64,23A s,86,3433 1,\4,52,046 | ,o3,1,1 ,467 98,56,435 1,14,52,046 98,56,435 1,09,60,131Corporate/wholesab eanta nq t,52,67,673 t,33,47,222 1,2O.39,784 1,52,67,673 1,20,39,7A4 1 29 1 6 1 Reta lBankin 1,77,66,2A2 1, .45,52,27 6 I, /3.8O,75A 1,45.52,216Ban 9,O7,31s 8,15,4, 9,07,315 a,15,421 4,22,508b) qther Retail Bankinq 1,64,73,443 1,63,31,124 1,37,36,A55 443 1 55 1 Olher Bankino ooeraLions 23,42t 8,802 23,a2!, 4,277 5,169Unallocated 2,O7,72L 1,53,320 3,03,808 2,33,623Total 4,43t26,OL9 4,O9,a1,O93 3,67,56,5aO ,67,s6,s8O 4,02,Oa,0ao4 Liabilities: Treasury 42,18,O74 33,50,036 30,81,628 42,fi,074 30,81,628 37,25,874c 58,14,230 45,65,880 37,A4,513 58,14,230 37,44,5t3 43 84 9 2 78Retail Bankinq 2,91,19,95t 2,46,91,260 2,60,17,415 2,97,79,95t 2,60,17,4t5 Ban 25,37,011 24,33,839 21, ,064 25,37,011 21,36,064 23,49,518b) Qther Retail Bankinq 2,71,82,940 2,62,57,421 2,38,81,3s1 2,71,a2, O 2,3A,8L351 2,55,03,58AOther Bank nq operatlons 2,432 158 203 203 292unallocated 1,,76,O94 1,13,205 1,47,468 1,,76,O94 1,47,468 1,32,69sTotal 3,99,31,1a1 3,67,20ts39 3,3O,31,627 3,99,31,181 3r3O,3L,627 3,6(l,96,8475) Capital Empl 43,94,a3A 42,50,554 37,24,953 43,94,838 37,24,953 4Ltlr.,23t6) rotal L4 + s) 4,43,25.OLg 4.O9,41,O93 3,57,56,540 4,43,26tO19 @ For the above segment reporting, the reportable segments are identiried as Treasury, corporate/wholesale Banking, Reta Banking (with Digitat Banking andOther RetallBanking as sub-segments) and Other Eanking Operations, in compliance with the Reserve 8ank of India aRAI) guidetines: The business operations oF the Bank are substantially concentrated in India and for the purpose of Segment Reporting as per Accounting Standard,l7, thebank ls considered to operate only in the domestic segment. llotcsr 1 Statement of Assels and Liabilities of the group as at September 30, 2026 is given betow a in Lakhs 30.09.2026 30.09.2025 as at 31.o3.2(t26 Unaudited Unaudited Audited CAPITAL AND LIABILITIES Capit.l 49,454 49,188 49,246 Share Warrants Subscription lloney 1,54,913 1,54,913 Reserves and Surplus 40,7 t,034 35,77,413 38,00,102 t4inority Interest I,1,9,437 98,352 r,06,932 Deposits 3,42,18,891 2,88,a6,166 3,13,49,089 37,99,514 26,93,048 33,19,325 Other Liabillties and Provisions 19,72,716 t4,s2,413 u,24,433 Total +43t26iOLg 3.67,56,580 4,O2,O8,0a0 ASSETS Cash and Balances with Reserve Bank of India r6,80,790 t5,31 ,264 15,57,677 Balance wilh Banks and Money at Call and Short Notice 9,39,220 8,00,064 11,32,055 lnvestmenls 84,24,244 70,29,606 76,41,745 3,12,82,318 2,54,86,801 2,17,38,066 t,53,424 1,50,755 r,52,417 Other Assets 18,45,623 77,52,042 19,80,320 4t4r26,OL9 3,67,s6,s4O 4,O2,Oa,OaO The above Unaudit€d Consolidated Financial Results for the quarter and half year ended September 30, 2026, were approved by the Board of Directors at iLs meeting held on October 16, 2026. These financial resulrs have been subje.ted to limited review by the loint Statutory Auditors of the Bank and afl unmodified review report has been issued thereon, F \ALUVA=t- (A o dStji{ 2,432 575 996 l sifr1ar- | 1,19,436 Ejdl'r 19,53,683 t5.63,679 68,4t2 l ---2 11 I 3,03,808 I l 4*6nr9- ----T551 5,279 l 6idVt 2,Ot,72L I t3;6o-75d Particulars Y I { (u vd II,
Page 13
3 The above Consolidated Financial Results of the Group have been prepared in accordance with the provisions of the Banking Regulation Act, 1949, Generally Accepted Accounting Principles In India, including Accounting Standards as specified under Section 133 of the Companies Act, 2013, Regulation 33 of the Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended, in so far as they apply to the Group, and the guidelines issued by the RBI. 4 The Consolidated Financial Results of the Group comprise the financial results of The Federal Bank Limited and its subsidiaries viz. Fedbank Financial Services Limited and Federal Operations and Services Limited and its associate, Ageas Federal Life Insurance Company Limited. 5 There has been no material change in the significant accounting policies applied in the preparation of these financial results with those followed in the annual financial statements for the year ended March 31, 2026, except as stated in Note 8 below. 6 Other income includes fees earned from providing services to customers, commission from non-fund-based banking activities, earnings from foreign exchange and derivative transactions, selling of third-party products, profit / loss on sale of investments / fixed assets, profit / loss on revaluation of investments, recoveries from advances written off, etc. 7 As per the extant RBI guidelines, banks are required to make Pillar 3 disclosures including leverage ratio, liquidity coverage ratio and Net Stable Funding Ratio (NSFR) under the Basel III Capital Regulations. Accordingly, such applicable disclosures have been placed on the website of the Bank, which can be accessed at the following link: https://www.federal.bank.in/regulatory-disclosures. These disclosures have not been subjected to audit or review by the Joint Statutory Auditors of the Bank. 8 The Bank was following the Intrinsic Value Method for accounting the stock options granted under the Employee Stock Option Schemes (ESOS), except for grants made to Material Risk Takers which were accounted for using the Fair Value Method. During the quarter ended September 30, 2026, to ensure uniformity across all employee share-based compensation schemes, the Bank changed its accounting policy, effective April 01, 2026, from Intrinsic Value Method to Fair Value Method for stock options granted to all its employees. The fair value of these applicable stock options is determined using the Black Scholes option pricing model and recognised as employee compensation expense over the respective vesting periods. Accordingly, the subsidiaries accounting policy also has been aligned. Consequently, the Group's Employees cost for the quarter and half year ended September 30, 2026, is higher by � 3,956.74 lakh and profit after tax for the said period is lower by � 2,961.06 lakh. 9 The figures for the quarter ended June 30, 2026, quarter and half year ended September 30, 2025 and year ended March 31, 2026 were reviewed/ audited by previous Joint Statutory Auditors. 10 Previous period's figures have been regrouped/ reclassified, wherever necessary to conform to the current period's classification. Mumbai October 16, 2026 MANAGING DIRECTOR & CEO (DIN: 00031794)
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REGD.OFFICE: p.B.NO. t03, FEoERAL TOWERS, ALUvA_6a3101 (CrNr L6S19rKL193 IpLCOOO36A) UNAUDTTED coNsoLrDATED cAsH FLow srarEl'IENT FoR THE HALF YEAR ENDEo sEpTEMBER 30, 2026 THE FEDERAL BANK LIMITED < in Lakhs) Particulars September 2025 Half Year ended ber 3 zo25 Half Year ended S€ 15,675 (11,489) (1s,795) 52,618 14.006 (142) 5,723 3,75,607 15,497 1,597 (4,130) 77,779 s,834 (1) r,o34 2,54,644 (63.211) (35,96,870) 27,804 24,69,802 4,64,552 4AO,2O3 1,13,787 (10,65,044) (1,49,033) 5,37,804 5,46,?8t 3,56,254 (2,93,92r) 18,168 24,3OL 179,t47) L,64,444 3,O1,40a (16,791) 256 (6,88,367) (13.s03) (s,23,367) 9 (7,O4,9O4) (s,36,861) 168 7,658 72,360 (660) 4,80,909 (29,660) 7t 2,697 6,737 (5,66,s3s) (29,504) 4t7O,775 (5,86,534) (37) (3e0) <69,7221 (at22,377) Cash Flow from Operating Activities Net Profit Before Taxes A.liustments for: DePreciation on Group's Property (Profit) / Loss on revaluation of Investments (net) Amortisation of discount on Investments Provision / Charge for Non Performing Advaflces Provision for Investments, Standard Assets and Contingencies Profit on sale of Fixed Assets (net) Employees Stock Option Expense Adjustments for working capital changesr (Increase) / Decrease in Investments lexcluding investments in Subsidiaries, Associate and Held to l4aturity Investmentsl Increase in Advances (Increase) / Decrease in Other Assets Increase in Deposits Increase in Other Liabilities and Provisions Direct taxes (paid) / refunded (net) Net Cash Flow from Op€rating Activities Cash Flow from Investing Activities Purchase of Fixed Assets Proceeds from sale of Fixed Assets Purchase of Held to l\4aturity Investments (net) Nct Cash Used in Investing Activities Cash Flow from Finrncing Activities Proceeds from issue of Share Capital Proceeds from Share Prem um (Net of Share Issue Expenses) Increase in Iqinority Interest Redemption of Subordjnate Debt Increase / (Decrease) in Borrowings (Excluding Subordinate Debt) Dividend Paid Net Cash flow from / (used in) Finan.ing Activities Effect of Exchange Fluctuation on Translation Reserue Net Decrease in Cash and Cash Equivalents Cash and Crsh Equivalents at the beginning of the period €ash .nd Cash Equivalents at the end of the period 26,89,732 26,20,010 3r,59,7 \3 23,37,336 Nota: Cash and Cash Equivalents comprise of Cash in hand (including foreign currency notes), Bal Balances wlth banks and Money at call and short notice. Reserve Bank of India, october 16 2026 AN VENKAT SUBRAMANIAN f'1Lrm bai ['4ANAGING DIRECTOR & CEO DIN: 00031794 ALUVA L ,o-P I