Interim report
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IDFC FIRST Bank Limited Corporate Office: IDFC FIRST Bank Tower, (The Square), C-61, G Block, Bandra-Kurla Complex, Bandra (East), Mumbai - 400 051. Tel: +91 22 7132 5500 Registered Office: KRM Towers, 7th Floor, No.1, Harrington Road, Chetpet, Chennai - 600 031, Tamil Nadu. Tel: +91 44 4571 6477 CIN: L65110TN2014PLC097792 | E-mail: bank.info@idfcfirstbank.com | Website: www.idfcfirst.bank.in IDFCFIRSTBANK/SD/160/2026-2027 October 24, 2026 National Stock Exchange of India Limited Mumbai 400 051 NSE Symbol: IDFCFIRSTB BSE Limited Mumbai 400 001 BSE Scrip Code : 539437 Sub: Outcome of the Board Meeting of IDFC FIRST Bank Limited (“Bank”) held on October 24, 2026. Dear Sir / Madam, Pursuant to Regulations 33, 52 and other applicable provisions of the Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended (“ SEBI Listing Regulations”), we enclose herewith the Unaudited Standalone and Consolidated Financial Results of the Bank for the quarter and half year ended September 30, 2026 (“Financial Results”) duly approved by the Board of Directors of the Bank at their Meeting held today, along with the Limited Review Report issued by the Joint Statutory Auditors of the Bank in this regard. The above information is also being uploaded on the Bank’s website at www.idfcfirst.bank.in, in terms of the SEBI Listing Regulations. The Board Meeting of the Bank commenced at 10:00 a.m. and concluded at 02:45 p.m. Please take the above on record. Thanking You, Yours Faithfully, For IDFC FIRST Bank Limited. Satish Gaikwad General Counsel and Company Secretary Encl.: As Above ~ IDFC FIRST E.J Bank
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Walker Chandiok & Co LLP Chartered Accountants M. P . Chitale & Co. Chartered Accountants 42nd Floor, Building Commerz III, International Business Park, Off Western Express Highway, Goregaon (East), Mumbai - 400063 1st Floor, Hamam House, Ambalal Doshi Marg, Fort, Mumbai - 400001 1 Independent Auditors’ Review Report on Standalone Unaudited Financial Results of IDFC FIRST Bank Limited for the quarter and year to date period ended 30 September 2026 pursuant to Regulation 33 and Regulation 52 read with Regulation 63 (2) of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 (as amended) To the Board of Directors of IDFC FIRST Bank Limited 1. We have reviewed the accompanying statement of standalone unaudited financial results (‘the Statement’) of IDFC FIRST Bank Limited (‘the Bank’) for the quarter ended 30 September 2026 and the year to date results for the period 1 April 2026 to 30 September 2026, being submitted by the Bank pursuant to the requirements of Regulation 33 and Regulation 52 read with Regulation 63 (2) of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 (as amended) (‘Listing Regulations’), except for the disclosures relating to Pillar 3 disclosure as at 30 September 2026, including leverage ratio, liquidity coverage ratio and net stable funding 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. 2. The 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 laid down in Accounting Standard 25, Interim Financial Reporting (‘AS 25’), prescribed under section 133 of the Companies Act, 2013 (‘the Act’), the relevant provisions of the Banking Regulation Act, 1949, the circulars, guidelines and directions issued by the Reserve Bank of India (‘the RBI’) from time to time, applicable to banks (‘the RBI guidelines’), and other accounting principles generally accepted in India, and is in compliance with the presentation and disclosure requirements of Regulation 33 and Regulation 52 read with Regulation 63 (2) of the Listing Regulations. 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 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 financial statements are free of material misstatement. A review of interim financial information consists of making inquiries, primarily of 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 with the Standards on Auditing specified under section 143(10) of the Act, 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. Accordingly, we do not express an audit opinion.
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Walker Chandiok & Co LLP M. P. Chitale & Co. Chartered Accountants Chartered Accountants 4. Based on our review conducted and procedures performed as stated in paragraph 3 above, nothing has come to our attention that causes us to believe that the accompanying Statement prepared in accordance with the recognition and measurement principles laid down in AS 25 prescribed under section 133 of the Act, the RBI guidelines, and other accounting principles generally accepted in India, has not disclosed the information required to be disclosed in accordance with the requirements of Regulation 33 and Regulation 52 read with Regulation 63 (2) of the Listing Regulations, 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 RBI in respect of income recognition, asset classification, provisioning and other related matters, except for the disclosures relating to Pillar 3 disclosure as at 30 September 2026, including leverage ratio, liquidity coverage ratio and net stable funding 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. For Walker Chandiok & Co LLP For M. P. Chitale & Co. Chartered Accountants Chartered Accountants ICAI FRN: 001076N/N500013 ICAI FRN: 101851W Murad D. Daruwalla Ashutosh Pednekar Partner Partner ICAI Membership No.: 043334 ICAI Membership No.: 041037 UDIN: 26043334NKYONF5876 UDIN: 26041037UIBOIF1002 Place: Mumbai Place: Mumbai Date: 24 October 2026 Date: 24 October 2026 MURAD D DARUWALLA Digitally signed by MURAD D DARUWALLA Date: 2026.10.24 15:28:11 +05'30' ASHUTOSH ARVIND PEDNEKAR Digitally signed by ASHUTOSH ARVIND PEDNEKAR Date: 2026.10.24 15:37:00 +05'30'
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� IDFC FIRST Bank IDFC FIRST Bank limited Registered Office: KRM Towers, 7th Floor, No.1 Harrington Road, Chetpet, Chennai 600031, Tamilnadu Website: www.idfcfirst.bank.in; Email: bank.info@idfcfirstbank.com CIN: L65110TN2014PLC097792 STATEMENT OF UNAUDITED STANDALONE FINANCIAL RESULTS FOR THE QUARTER AND HALF YEAR ENDED SEPTEMBER 30, 2026 (f In lakhs) Sr. Particulars Quarter ended Quarter ended Quarter ended Half year ended Half year ended Year ended No. 30.09.2026 30.06.2026 30.09.202S 30.09.2026 30.09.2025 31.03.2026 (UnaudJtedl IUnaudlted) (Unaudited\ I Unaudited\ (Unaudited) (Audited I 1 Interest Earned (a)+(b)+(c)+(d) 11,92,175 11,05,109 9,93,689 22,97,284 19,57,903 40,54,882 (a) Interest/ discount on advances / bills 10,16,913 9,43,845 8,31,952 19,60,758 16,45,584 34,19,863 (bl Income on investments 1,64,920 1,47,518 1,47,902 3,12,438 2,91,118 5,94,965 (c) Interest on balances with Reserve Bank of India and other inter- bank funds 7,120 6,109 3,438 13,229 5,906 13,096 Id) Others 3,222 7,637 10,397 10,859 15,295 26,958 2 Other Income (Refer Note 5) 2,29,603 2,30,943 1,89,145 4,60,546 4,11,828 7,87,329 3 TOTAL INCOME (1+21 14,21,778 13,36,052 11,82,834 27,57,830 23,69,731 48,42,211 4 Interest Expended 5,73,734 5,07,869 4,82,433 10,81,603 9,53,339 19,33,355 s Operating Expenses (il+(ii) 5,94,191 5,72,926 5,12,391 11,67,117 10,04,445 21,87,720 (i) Employees cost 1,71,968 1,69,619 1,49,009 3,41,587 2,98,570 6,18,193 (ii) Other operating expenses 4,22.223 4,03,307 3,63,382 8,25,530 7,05,875 15,69,527 6 TOTAL EXPENDITURE (4+5) (excluding provisions and contingencies! 11,67,925 10,80,795 9,94,824 22,48,720 19,57,784 41,21,075 7 Operating Profit/ (Loss) (3-6) (Profit before provisions and contingencies) 2,53,853 25 5,257 1188,010 5,09,110 4,11,947 7,21,136 8 Provisions (other than tax) and Contingencies (Net) 1,13,695 1,14,388 1,45,188 2,28,083 3,11,100 5,37,855 9 Exceptional Items 10 Profit/ {Loss) from Ordinary Activities before tax {7-8-9) 1,40,158 1,40,869 42,822 2,81,027 1,00,847 1,83,281 11 Tax Expense 35,698 33,373 7,591 69.071 19,359 19,645 12 Net Profit/ (Lossl from Ordinary Activities after tax (10-11) 1,04,460 1,07,496 35,231 2,11,956 81,488 1,63,636 13 Extraordinary Items (net of tax expense) . . 14 Net Profit/ (Lossl for the period (12-13) 10 4 460 10 74 96 35 231 2,11,956 8l 488 1.63 63.6 15 Paid-up Equity Share Capital (Face Value f 10 per share) (Refer Note 41 8,62,283 8,61,474 7,33,926 8,62,283 7,33,926 8,60,170 16 Reserves excluding revaluatlon reserves 38,46,227 17 Analytical Ratios (i) Percentage of shares held by Government of India (Refer Note 4) 7.73% 7.74% 9.08% 7 73% 9.08% 7.75% (ii) Capital adequacy ratio (Basel Ill) (Refer Note 6) 14.67% 15.05% 14.11% 14.67% 14.11% 15.60% (iii) Earnings per share (EPS) for the period / year (before and after extraordinary items) (not annualized) (Refer Note 4) Basic I<) 1.21 1.25 0.36 2.46 0.99 1.93 Diluted (f) 1.20 1.24 0.35 2,44 0.98 1.91 (iv) NPA ratios (Refer Note 71 (a) Amount of gross NPAs 4,46,665 4,50,979 4,84,087 4,46,665 4,84,087 4,55,852 (b) Amount of net NPAs 1,33,410 1,28,622 1,34,535 1,33,410 1,34,535 1,34,644 (c) % of gross NPAs to gross advances 1.32% 1.51% 1.86% 1.32% 1.86% 1.61% (d) % of net NPAs to net advances 0.40% 0.44% 0.52% 0.40% 0.52% 0.48% (v) Return on assets (annualised I • 0,93% 1.05% 0.38% 0,97% 0.45% 0.44% (vi) Net worth" 48,21,466 47,44,212 45,44,719 48,21,466 45,44,719 46,29,708 (vii) Outstanding Redeemable Preference Shares (viii) Capital Redemption Reserve (ix) Debt-Equity ratio • 0.55 0.33 0.29 0.55 0.29 0,39 (x) Total debts to total assets 5 11.47% 9 83% 10.67% 11.47% 10.67% 9.16% • Return on assets is based on the simple average of opening and closing total assets. 'Net worth Is computed as per Reserve Bank of India Direction No. RBI/DOR/2025-26/158 DOR.CRE.REC.77/07-03-001/2025-26 on Reserve Bank of India (Commercial Banks. Concentration Risk Management) Directions, 2025 dated November 28, 2025 (as amended). • Debt represents borrowings with residual maturity of more than one year. s Total debts represents total borrowings of the Bank. IDFC FIRST Bank Limited VIBGYOR TOWERS, C-62, GROUND FLOOR, 6 to 9, 11 to 13th FLOOR, G BLOCK, BAN ORA KURLA COMPLEX, BANDRA EAST, MUMBAI, MAHARASHTRA 400051 Registered Office: KRM Towers, 7th Floor, No.1, Harrington Road, Chetpet, Chennai - 600 031. Tamil Nadu. Tel: +9144 45716477 CIN: L65110TN2014PLC097792 I E-mail: bank.info@idfcfirstbank.com I Website: www.idfcfirst.bank.in
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~ IDFC FIRST E-J Bank Segment Information of the operating segments of the Bank in accordance with the Accounting Standard on Segment Reporting (AS 17) and the RBI Master Direction Is as under : ({ in l•khs) Sr. Particulars Quarter ended Quarter ended Quarter ended Half year ended Half year ended Year ended No, 30.09 .2026 30.06.2026 30.09 .2025 30.09 .2026 30.09 .2025 31.03.2026 (Unaudited) (Unaudited) (Unaudited) (Unaudited) (Unaudited) (Audited) 1 Segment Revenue a Treasury 8,21,902 7,73,195 6,99,317 15,95,097 14,36,768 28,42,689 b Wholesale Banking 3,45,945 3,19,260 2,71,725 6,65,205 5,36,879 11,16,581 C Retail Banking 15,82,105 14,61,662 13,24,261 30,43,767 26,00,305 53,88,312 (/) Digital Banking 2,59,016 2,41,491 2,29,060 5,00,507 4,50,345 9,23,567 (ii) Other Retail Banking 13,23,089 12,20,171 10,95,201 25,43,260 21,49,960 44,64, 745 d Other Banking Business 24,327 23,021 23,284 47,348 45,246 1,02,674 e Unallocated (101) 5,519 6,351 5,418 9,875 16,507 Total Segment Revenue 27,74,178 25,82 ,657 23,24,938 53,56,835 46,29 ,073 94,66 ,763 Add / (Less) : Inter Segment Revenue (13,52,400) (12,46,605) (11,42,104) (25,99,005) (22,59,342) (46,24,552) Income from Operations 14,21,778 13,36,052 11,82,834 27,57,830 23,69,731 48,42,211 2 Segment Results After Provisions & Before Tax a Treasury 3,593 41,510 (2,652) 45,103 58,987 52,210 b Wholesale Banking 46,063 40,949 42,176 87,012 74,141 1,08,986 C Retail Banking 1,01,327 62,270 5,229 1,63,597 (29,361) 26,009 /1) Digital Banking 11,203 6,586 (8,479) 17,789 (15,091) (16,950) /ii) Other Retail Banking 90,124 55,684 13,708 1,45,808 (14,270) 42,959 d Other Banking Business 9,208 8,766 10,391 17,974 19,591 48,696 e Unallocated (20,033) (12,626) (12,322) (32,659) (22,511) (52,620) Total Profit Before Tax 1,40,158 1,40,869 42,822 2,81,027 1,00,847 1,83,281 3 Segment Assets a Treasury 1,23, 18,909 1,14,77,162 1,12,44,306 1.23,18,909 1,12,44,306 1,07 ,55,620 b Wholesale Banking 69,64,730 62,95,108 51,19,796 69,64,730 51,19,796 56,43,604 C Retail Banking 2, 75, 73,941 2,41,15,635 2,15,95,736 2, 75, 73,941 2,15,95,736 2,33,06,619 (I) Digital Banking 23,84,133 22,97,021 21,06,267 23,84,133 21,06,267 22,18,588 (ii) Other Retail Banking 2,51,89 ,808 2,18,18,614 1,94,89,469 2,51,89,808 1,94,89,469 2,10,88,031 d Other Banking Business 11,308 10,155 8,625 11,308 8,625 8,038 e Unallocated 1,85,908 1,82,920 2,53,317 1,85,908 2,53,317 2,64,128 Total Segment Assets 4,70,54,796 4,20,80,980 3,82,21,780 4,70,54,796 3,82,21,780 3,99,78,009 4 Segment Llabllltles a Treasury 44, 13,368 36,96,256 35,83,873 44,13,368 35,83,873 32,58,630 b Wholesale Banking 84,00,081 84,74,558 75,02,134 84,00,081 75,02,134 84,24,204 C Retail Banking 2,91,94,289 2,49,37,802 2,23,22,987 2,91,94,289 2,23,22,987 2,34,38,844 /i) Digital Banking 73, 71,040 68,06,298 61,8 7, 615 73,71,040 61,87,615 63,74,093 /ii) Other Retail Banking 2,18,23 ,249 1,81,31,504 1,61,35,372 2,18,23,249 1,61,35,372 1,70,64,751 d Other Banking Business 5,950 5,128 5,034 5,950 5,034 6,674 e Unallocated 96,571 1,02,121 1,58,735 96,571 1,58,735 1,14,473 Total Segment Llabllitles 4,21, 10,259 3,72,15,865 3,35,72,763 4,21,10,259 3,35,72,763 3,52,42,825 5 Capital Employed (Segment Assets • Segment Llabilltle<) 49,44,537 48,65,115 46,49,017 49,44,537 46,49,017 47,35,184 Business segments have been identified and reported taking into account the target customer segment, the nature of products, internal business reporting system, transfer pricing policy approved by Asset Llablllty Committee (ALCO), the guidelines prescribed by the Reserve Bank of India ('the RBI'), which has been relied upon by the auditors , The Bank has classlfied FCNR(B)-linked credit facilitles extended to individual customers under the Retail Banking segment, including cases where aggregate exposure exceeds ;i:: 7.5 crore considering the retail nature of the customer relationship and the purpose of loan being booking of retail term deposits.
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r=-'I IDFCFIRST EJ Bank Notes: 1 Statement of Assets and Liabilities of the Bank is given below : ((In lakhs) Particulars As at Asat As at 30.09.2026 30.09.2025 31.03.2026 (Unaudited) (Unaudited) (Audited) CAPITAL AND LIABILITIES Capital (Refer Note 4) 8,62,283 8,58,914 8,60,170 Employees stock options outstanding 33,995 21,264 28,787 Reserves and surplus 40,48,259 37,68,839 38,46,227 Deposits 3,48,58,343 2,76,77,132 2,94,47,455 Borrowings 53,95,636 40,78,117 36,62,068 Other liabilities and provisions 18,56,280 18,17,514 21,33,302 TOTAL 4, 70,54, 796 3,82,21,780 3,99,78,009 ASSETS Cash and balances with Reserve Bank of India 11,31,800 12,24,098 11,33,713 Balances with banks and money at call and short notice 3,73,042 3,25,654 1,42,526 Investments 1,02,59,292 91,77,941 85,96,625 Advances 3,35,64,210 2,57,10,066 2,80,39,060 Fixed Assets 2,S8,090 2,58,344 2,55,728 Other Assets 14,68,362 15,25,677 18,10,357 TOTAL 4, 70,54, 796 3,82,21,780 3,99,78,009 2 The above financial results for the quarter and half year ended September 30, 2026 were reviewed by the Audit Committee on October 23, 2026 and approved by the Board of Directors on October 24, 2026. The financial results have been subject to a "Limited Review" by the Joint Statutory Auditors M.P. Chitale & Co. Chartered Accountants and Walker Chandiok & Co LLP, Chartered Accountants who have issued an unmodified conclusion in their review report thereon. 3 The above financial results of the Bank have been prepared in accordance with the provisions of the Banking Regulation Act, 1949, Generally Accepted Accounting Principles in India, including recognition and measurement prlnciples lald down in Accounting Standard 25, Interim Financial Reporting ('AS 25') as specified under Section 133 of the Companies Act, 2013 ("Companies Act"), Regulation 33 and Regulation 52 read with Regulation 63(2) 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 banks, and the guidelines Issued by the RBI. 4 During the quarter and half year ended September 30, 2026, the Bank has issued 80,89,327 and 2,11,25,873 equity shares respectively, of face value of no per equity share pursuant to the exercise of options under the Employee Stock Option Scheme, 5 "Other Income" includes non-fund based income, fees, earnings from foreign exchange and derivative transactions, profit/ (loss) from sale/ settlement of investments and derivatives, marked to market provisions on investments/ derivatives, dividend from subsidiary etc. 6 The Capital Adequacy Ratio is computed on the basis of the RBI guidelines applicable on the relevant reporting dates and the ratio for the corresponding previous periods are not adjusted to consider the impact of subsequent changes if any, in the guidelines. 7 The disclosures for NPA referred to in point 17(iv) above correspond to non performing advances. 8 Disclosure under Resolutlon Framework for COVID-19 related Stress as at September 30, 2026 as per the Reserve Bank of India (Commercial Banks - Financial Statements: Presentation and Disclosures) Directions, 2025 dated November 28, 2025 (as amended) are given below: ('f lncrore) Type of Borrower Exposure to accounts classified as Standard consequent to Of (A), aggregate Of (A) amount Of (A) amount paid Exposure to accounts classified as Standard Implementation of resolution plan • Position as at the end debt that slipped written off during by the borrowers consequent to implementation of resolution plan - of the previous half-year (A) Into NPA during the half-year during t~e half-year Position as at the end of this half-year $ the half-year • Personal Loans 86.80 0.84 0.02 Corporate Loans • Of which, MSMEs Others 85.55 2,45 Total 172.35 3.29 0.02 *As denned in section 3 (7) of tho lnsolvcntv ~nd 8"nktuplty Code, 2016. 'Represents loans that slipped into NPA and were subsequently written off during the half year ended September 30, 2026. 11 This amount represents amount paid by the borrowers during the half year, net of Interest capitalised. 9.14 14,36 23.50 76.80 68.74 145.54 S Loans restructured under the above framework amounting to 1' 7.32 crore, which were not standard as at March 31, 2026 and upgraded to standard during the half year ended September 30, 2026 are not included.
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~ IDFC FIRST EJ Bank Disclosure on the details of loans transferred / acquired during the quarter ended September 30, 2026, as per the Reserve Bank of India (Commercial Banks - Financial Statements: Presentation and Disclosures) Directions, 2025 dated November 28, 2025 (as amended) are given below : (I) The Bank has not transferred any stressed loans classified as Special Mention Account. (ii) The Bank has not transferred loans not In default through assignment. (iii) Details of loans not in default acquired through assignment are given below: Partlculars Value, Aggregate amount of loans acquired(~ in crore) 2,029.32 Weighted average residual maturity (in years) 1.24 Weighted average holding period by originator (in years) 0.66 Retention of beneficial economic interest by the originator 10% Tangible security coverage 53% The loans acquired are not rated. (iv) The Bank has not acquired any stressed loans. (v) Details of stressed loans classified as NPA transferred by the Bank (excluding written -off accounts) are given below ; Parllculars To ARCs To Permitted transferees Numbor of accounts 20 Agsrcs.:au: princlpal outstanding of loans transferred (" in crore) 61.88 Weighted average residual tenor of the loans transferred (in years) Net book value of loans transferred (at the time of transfer)(~ in crore) • Ags,.egattt consideration ('i:: in crore) 20.10 Addltlonaf consideration realised in ,e_,pect of accounts transferred in earlier years .. • Excess prov1s1on reversed to profit and loss account on account of sale of loan to ARCs was Nil. (vi) The Bank has not made any investment In Security Receipts during the quarter ended September 30, 2026 and the book value of outstanding Security Receipts as on September 30, 2026 is Nil. 10 Olsclosure on the details of Co-Lending Arrangements (CLAs) on an aggregate basis as at September 30, 2026, as per Reserve Bank of India (Commercial Banks - Transfer and Distribution of Credit Risk) Directions, 2025 dated November 28, 2025 (as amended) are given below : Sr Particulars Value No (l) Quantum of CLAs • Number of CLA partners 3 - Number of outstanding cases CLA • 31,276 • Amount of outstanding ('I in crore)• 561.86 (II) Weighted average Interest Rate (%) 17.13 (UIJ Fees Paid during the quarter (;iii: in crore) (iv) Broad sectors in which CLA was made (" In crore) • Personal Loan 323.77 - Vehicle loan 237.03 • Gold loon 1.06 (v) Performance of loans under CLA - Standard loans ('I/ In crore) 561.SS - Non-Performing loons (~ in crore) 0.28 (vi) Default Loss Guarantee (DLG) (if any) (~ in crore) 11.10 • Excluding written ~ off accounts
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~ IDFCFIRST l£..J Bank 11 Dlstlo1urc related to Project Finance for the quarter ended September 30, 2026, as per the Reserve Bank of India (Commercial B1nks- Financial Statements: Presentation and Disclosures) Directions, 2025 dated November 28, 2025 (as amended) are given below : Sr. Item Description Number of No. accounts l Projects under implementation accounts at the beginning of the quarter 14 2 Projects under implementation accounts sanctioned during the quarter 5 3 Projects under implementation accounts where OCCO has been achieved during the quarter 4 Projects under implementation accounts at the end of the quarter(1+2-3)* 19 s Out of '4' - accounts in respect of which resolution process involving extension in original/ extended DCCO, as the case may be, has been invoked. 5.1 Out of 'S' - accounts in respect of which Resolution plan has been implemented 5.2 Out of 'S' - accounts in respect of which Resolution plan is under implementation. 5.3 Out of 'S' - accounts in respect of which Resolution plan has failed. 6 Out of 'S', accounts in respect of which resolution process involving extension in original/ e,c.tended OCCO, as the case may be, has been invoked due to change in scope and size of the project. 7 Out of 'S', 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 pre-sanctioned or renewed continuously 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 • Includes :,dd1tlon.1i l disbursement/ prepayment during Q2 FY 2026-27 ,n projects under implementation accounts existing at the beginning of the quarter . Note 1: Number of accounts reported above are number of projects funded by the Bank. Note 2: The above disclosure excludes project loans sanctioned but not accepted by borrowers. 12 Cash Flow Statement of the Bank for the half year ended September 30, 2026 is given below : Sr. Partlculars No. A Cash 11ow from opera1Ing activities Profit before taxes Adjustments for: Amortisation of premium / discount on Investments loss/ (Profit) on sale of fixed assets (net) Amortisation of deferred employee compensation Depreciation on fixed assets Write back of provision for depreciation In value of investments Provision for non performing advances including write off (net of recoveries) Provision/ (Write back of provision) on standard assets and other contingencies Adjustments for: (Increase) / Decrease in Investments (excluding subsidiaries, joint ventures and held to maturity Investments) Increase in advances Increase in deposits Decrease I (Increase) in other assets (Decrease)/ Increase in other liabilities and provisions Directtaxes paid (net) Net cash flow (used In)/ generated from operating activities (A) e C3Sh flow from Investing activities Increase in held to maturity investments Increase in investment in Subsidiaries, joint ventures and associates Purchase of fixed assets Proceeds from sale of fixed assets Net cash flow used in investing activities IB) C Caith flow from fina:nc.lr,g att lviUe.s Proceeds from issue of share capital including ESOPs (net of share issue expenses) Net proceeds/ (repayments) in other borrowings Dividend paid during the year (includes dividend paid on CCPS) Net cash flow generated from financing activities (Cl D Effect of fluctuation In foreign currency translation reserve (D) E Net increase/ {decrease) in cash and cash equivalents (A+B+C+D) Cash and cash equivalents at the beginning of Year Cash ;and cash enuiualents at the end of neriod / vear Half year ended 30.09.2026 (unaudited) 2,81,027 16,572 151 9,688 44,805 (829) 2,05,116 23,796 (7,68,136) (57,30,267) 54,10,888 3,22,828 (2,88,106) (63,305) (5,35,772) (9,07,892) (48,486) 1,169 (9,55,209) 7,314 17,33,567 (21,553) 17,19,328 256 2,28,603 12 76 U9 15 04 842 I~ in lakhs) Half year ended Year ended 30.09.2025 31.03.2026 (unaud;t~dl (Audited) 1,00,847 1,83,281 13,102 31,716 (267) (115) 7,171 15,363 42,139 84,359 (7,626) (35,781) 3,25,162 5,76,640 (6,436) (3,005) (1,38,274) 8,32,220 (27,06,080) (52,86,553) 24,70,607 42,40,931 (2,88,673) (5,93,590) 3,44,329 6,69,786 (40,868) (23,748) 1,15,133 6,91,504 (9,60,642) (13,39,421) (11,000) (35,245) (76,376) 1,293 2,669 (9,94,594) (14,24,128) 7,56,439 7,61,899 1,80,633 (2,35,415) (18,337) 129,572} 9,18,735 4,96,912 742 2,215 40,016 (2,33,497) 15 09 736 15 09 736 15 497S2 12 76239 Total Outstanding (tinCrore) 1,106.12 736.10 2,012.06 - •
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~ IDFCFIRST ~ Bank 13 In accordance with the 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 Ill framework. The Bank has made these disclosures which are available on its website at the link: https://www.idfcfirst.bank.in/investors/regulatory•disclosures.html. These disclosures have not been subjected to audit or limited review by the Joint Statutory Auditors of the Bank. 14 The Bank has followed the same significant accounting policies in the preparation of these financial results as those followed in the annual financial statements for the year ended March 31, 2026. 15 The figures for the previous quarter/ period have been regrouped/ reclassified wherever necessary in order to make them comparable. Date : October 24, 2026 Place : Mumbai For and behalf of the Board of Directors of IDFC FIRST Bank limited V. Vaidyanathan Managln Director & Chief Executive Officer
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Walker Chandiok & Co LLP Chartered Accountants M. P . Chitale & Co. Chartered Accountants 42nd Floor, Building Commerz III, International Business Park, Off Western Express Highway, Goregaon (East), Mumbai - 400063 1st Floor, Hamam House, Ambalal Doshi Marg, Fort, Mumbai - 400001 Independent Auditors’ Review Report on Consolidated Unaudited Financial Results of IDFC FIRST Bank Limited for the quarter and year to date period ended 30 September 2026 pursuant to Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 (as amended) To the Board of Directors of IDFC FIRST Bank Limited 1. We have reviewed the accompanying statement of consolidated unaudited financial results (‘the Statement’) of IDFC FIRST Bank Limited (‘the Holding Company’ or ‘the Bank’) and its subsidiary (the Holding Company and its subsidiary together referred to as ‘the Group’), its associate (refer Annexure 1 for the list of subsidiary and associate included in the Statement) for the quarter ended 30 September 2026 and the consolidated year to date results for the period 1 April 2026 to 30 September 2026, being submitted by the Holding Company pursuant to the requirements of Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 (as amended) (‘Listing Regulations’), except for the disclosures relating to consolidated Pillar 3 disclosure as at 30 September 2026, including leverage ratio, liquidity coverage ratio and net stable funding 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. 2. This Statement, which is the responsibility of the Holding Company’s management and has been approved by the Holding Company's 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 under section 133 of the Companies Act 2013 (‘the Act’), the relevant provisions of the Banking Regulation Act, 1949, the circulars, guidelines and directions issued by the Reserve Bank of India (‘the RBI’) from time to time, applicable to banks (‘the RBI guidelines’), and other accounting principles generally accepted in India and is in compliance with the presentation and disclosure requirements of Regulation 33 of the Listing Regulations. 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 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. A review of interim financial information consists of making inquiries, primarily of 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 with the Standards on Auditing specified under section 143(10) of the Act, 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. 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 Listing Regulations, to the extent applicable. 4. Based on our review conducted and procedures performed as stated in paragraph 3 above, nothing has come to our attention that causes us to believe that the accompanying Statement, prepared in accordance with the recognition and measurement principles laid down in AS 25, prescribed under section 133 of the Act, the RBI guidelines, and other accounting principles generally accepted in India, has not disclosed the information required to be disclosed in accordance with the requirements of Regulation 33 of the Listing Regulations, including the manner in which it is to be disclosed, or that it contains any material misstatement, except for the disclosures relating to consolidated Pillar 3 disclosure as at 30 September 2026, including leverage ratio, liquidity coverage ratio and net stable funding 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.
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Walker Chandiok & Co LLP M. P. Chitale & Co. Chartered Accountants Chartered Accountants 2 5. The interim financial results of one subsidiary, whose financial information reflects total assets of ₹ 48,517 lakhs as at 30 September 2026, total revenues of ₹ 52,777 lakhs and ₹ 108,359 lakhs, total net profit after tax of ₹ 682 lakhs and ₹ 7,912 lakhs for the quarter ended 30 September 2026 and for the year to date period ended 30 September 2026 respectively and net cash inflows amounting to ₹ 2,455 lakhs for the year to date period ended 30 September 2026 as considered in the Statement have not been reviewed by us. This financial information has been reviewed by other auditor, whose review report has been furnished to us by the management and our conclusion in so far as it relates to the amounts and disclosures included in respect of this subsidiary is based solely on the review report of such other auditor , and the procedures performed by us as stated in paragraph 3 above. Our conclusion is not modified in respect of this matter. 6. The Statement does not include the Group’s share of net profit / (loss) after tax for the quarter ended 30 September 2026 and for the year to date period ended 30 September 2026 respectively, in respect of one associate, Millennium City Expressways Private Limited, due to unavailability of its interim financial information. According to the information and explanations given to us by the management, the said associate is not material to the Group. Our conclusion is not modified in respect of this matter. For Walker Chandiok & Co LLP For M. P. Chitale & Co. Chartered Accountants Chartered Accountants ICAI FRN: 001076N/N500013 ICAI FRN: 101851W Murad D. Daruwalla Ashutosh Pednekar Partner Partner ICAI Membership No.: 043334 ICAI Membership No.: 041037 UDIN: 26043334KKKWFJ8657 UDIN: 26041037DUUQEL7580 Place: Mumbai Place: Mumbai Date: 24 October 2026 Date: 24 October 2026 MURAD D DARUWALLA Digitally signed by MURAD D DARUWALLA Date: 2026.10.24 15:29:34 +05'30' ASHUTOSH ARVIND PEDNEKAR Digitally signed by ASHUTOSH ARVIND PEDNEKAR Date: 2026.10.24 15:37:52 +05'30'
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Walker Chandiok & Co LLP M. P. Chitale & Co. Chartered Accountants Chartered Accountants 3 Annexure 1 List of entities included in the Statement Name Nature IDFC FIRST Bharat Limited Subsidiary Millennium City Expressways Private Limited (Refer paragraph 6 of our report) Associate
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IOFC FIRST Bank Limited Registered Office: KRM Towers, 7th Floor, No 1 Harrington Road, Chetpet, Chennai 600031, Tamilnadu Website: www.idfcfirsLbank in; Email: bank.info@idfcfirstbank .com CIN : l65110TN2014PLC097792 STATEMENT OF UNAUDITED CONSOLIDATED FINANCIAL RESULTS FOR THE QUARTER AND HALF VEAR ENDED SEPTEMBER 30, 2026 Quarter ended Quarter ended Quarter ended 5r, No. Particulars 30.09.2026 30.06.2026 30.09,2025 !Unaudited) !Unaudite dl (Unaudited) 1 Interest Earned (a)+(b)+{c)+td) 11,92,329 11,0S,109 9,93,69:1 (a) Interest/ discount on advances/ bills 10,16,913 9,43,845 8,31,952 (bl Income on investments 1,64,920 1,47,518 1,47,902 (c) Interest on balances with Reserve Bank or India and other inter- bank funds 7,120 6,109 3,442 (d) Others 3,376 7,637 10,397 2 Other Income (Refer Note 6) 2,30,517 2,30,960 1,89,148 3 TOTAL INCOME (1+2) 14,22 ,846 11,36,06 9 11,82,841 4 Interest Expended 5,73,451 5,07,697 4,82,410 5 Operating Expenses (l)+(ii) 5,94,226 5,65,801 5,12,872 (II Employees cost 2,18,660 2,13,028 1,87,827 (ii) Other operating e>1penses 3,7S,S66 3,52,773 3,25,045 6 TOTAL EXPENDITURE (4+5) (excluding provisions and contingencies) U.67,617 10 73 498 9,95,282 7 Operating Profit/ (Loss) (3-6) (Profit before provisions and contingencies) 2 55 169 2 62 571 1,87.559 8 Provisions (other than tax) and Contingencies (Net) 1,13,920 1,14,416 1,45,188 9 Exceptional Items 10 Profit/ {loss) from Ordinary Activities before tax (7-8-9) 1,41,249 1,48,155 42,371 11 Tax Expense 36,332 33,373 7.591 12 Net Profit/ (Loss) rrom Ordinary Activities after tax (10-11) 1,04,91 7 1,14,782 34,78 0 13 Extraordinary Items (net of tax expense) 14 Net Prom/ (Loss) rorthe period (12-13) 1,04,917 1,14,782 34,780 15 Share in Profit/ (Loss) of Associate 16 Consolidated Net Profit/ (loss) for the period (14+15) 1,04,917 1,14,782 34,780 17 Paid-up Equity Share Capital (Face Value f 10 per share) (Refer Note 5) 8,62,283 8,61,474 7,33,926 18 Reserves excluding revaluation reserves 19 Analvtlcal Ratios (Reier Not< 71 Earnings per share (EPS) for the period/ year (before and after extraordinary items) (not annualized) (Refer Note 5) - Basic (,) 1.22 1.33 0.35 - Diluted I ~) 1.21 1.32 0 35 IDFC FIRST Bank Limited ~ IDFC FIRST E.J Bank {{In lokhs) Half year ended Half year ended Year ended 30.09.2026 30.09.2025 31.03.2026 !Unaudited ) (Unaudite d) (Audited I 22,97,438 19,S7,908 40,54,882 . 19,60,758 16,4S,584 34,19,86 l 3,12,438 2,91,118 S,94,965 13,229 5,911 13,098 11,013 15,295 26,958 4,61,477 4,11,835 7,87,3S7 27,58, 915 23,69,743 48,42,239 10,81,148 9,53,310 19,33,305 11,60,027 10,05,847 21,90,380 4,31,688 3,63 ,886 7,68,595 7,28,339 6,41 ,961 14,21,785 22,41,175 19 59 157 41,23,685 5 17 740 4,lD,586 7 18 554 2,28,336 3,11,100 5,37,854 2,89,404 99,486 1,80,700 69,705 19,359 19,644 2,19,699 8D,127 1,61,056 2,19,699 80,127 1,61,056 2,19,699 80,127 1,61,0S6 8,62,283 7,33,926 8,60,170 38,51,424 2.55 0.97 1.89 2.53 0,96 1 88 VIBGYOR TOWERS, C- 62, GROUND FLOOR, 6 to 9, 11 to 13th FLOOR, G BLOCK, SANDRA KURLA COMPLEX, SANDRA EAST, MUMBAI, MAHARASHTRA 400051 Registered Office: KRM Towers, 7th Floor , No.1, Harrington Road, Chetpet, Chennai - 600 031. Tamil Nadu. Tel: +91 44 4571 6477 CIN: L65110TN2014PLC097792 I E-mail: bank .info@idfcfirstbank.com I Website: www.idfcfirstbank_in
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Segment Information of the operating segments of the Group in accordance with the Accounting Standard on Segment Reporting (AS 17) and the RBI Master Direction is as under: Quarter ended Quarter ended Quarter ended Half year ended Sr. No. f'.)articulars 30.09.2026 30.06 .2026 30.09 .2025 30.09 .2026 !Unaudited! (Unaudited) (Unaudited) (Unaudited) 1 Segment Revenue a Trea sury 8,21.902 7,73,195 6,99,317 15,95,097 b Wholesale Banking 3,45,945 3,19,260 2,71,725 6,65,20 5 C Retail Banking 15,83,173 14,61,679 13,24,268 30,44,852 (i) Digitol 8onking 2,59,016 2,41,491 2,29,060 5,00,507 (ii) Other Retail Banking 13,24,15 7 12,20,188 10,95,208 25,44,345 d Other Banking Business 24,327 23,021 23,284 47,348 e Unallocated (1011 5,519 6,351 5.418 Total Segment Revenue 27,75,246 25,82 .674 23,24,945 53,57,920 Add / jless) : Inter Segment Revenue (13,52,400) (12,46,605) (11,42,104) (25,99,005) Income from Operations 14,22.846 13 36 069 11,82 841 27 58 915 2 Segment Results After Provisions & Before Tax a Treasury 3,593 41,510 (2,652) 45,103 b Wholesale Banking 46,063 40,949 42,176 87,012 C Retail Banking 1,02,418 69,556 4,778' 1,71, 974 {i} Digital Banking 11,203 6,586 (8,479) 17,789 {ii} Other Retail Banking 91,215 62,970 13,257 1,54,185 d Other Banking Business 9,208 8,766 10,391 17,974 e Unallocated (20 033} (12,626) (12.3221 132,659] Total Profit Before Tax 1 41.249 148 155 42 371 2 89 404 3 Segment Assets a Treasury 1,22,86,657 1,14,45,134 1,12,23,278 1,22,86 ,657 b Wholesale Banking 69,64,730 62,95,108 51,19,796 69,64 ,730 C Retail Banking ,, 2, 76,00,151 2,41,40,381 2.16,22,368 2,76,00,151 {i} Digital Banking 23,84,133 22,97,021 21,06,267 23,84 ,133 (ii) Othe r Retail Banking 2,52,16,018 2,18,43,360 l ,95,16,101 2,52 ,)6,018 d Other Banking Business 11,308 10,155 8,625 11,308 e Unallocated 1.91,628 1,88,10 5 2.59,297 1.91,628 Total Segment Assets 4 70 S4 474 4 20 78 983 3 82 33 364 4 70 54 474 4 Segment Liabilities a Treasury 44,13,368 36,96,256 35,83,873 44,13,36 8 b Wholesale Banking 84,00,081 84,74,55 8 75,02,134 84,00,081 C Retail Banking 2,91,81,027 2,49,23,322 2,23,28,154 2,91,81 ,027 (i) Digitol Bonking 73,71,040 68,06,298 61,87,615 73,71,040 (ii) Other Retail Banking 2,18,09,987 1,81,17,024 1,61,40,539 2,18,09,987 d Other Banking Business 5,950 5,128 5,034 5,950 . Unallocated 96 571 1.02.121 1,58,735 96 571 Total Segment llabllitles 4 20.96.997 3 72 01 385 3 35 77 930 4 20 96 997 5 Capital Employed (Sl!gment Assets - Segment Liabilities) 49 57 477 48 77 598 46 S5 434 49 57 477 ~ IDFCFIRST l£..J Bank (\ lnl> k~sl Half year ended Year ended 30.09.2025 31.03.2026 !Unaudited) IAwilte dl 14,36,768 28,42,68 9 5,36,879 11,16,58 1 26,00 ,317 53,88,340 4,50,345 9,23,567 21,49,972 44,64,773 45,246 1,02,674 9,875 16.507 46,29,08S 94,66,791 (22,59,342) (46,24,552) 23 69 743 48 42.239 58,987 52,210 74,141 1,08,98 6 (30,72 2) 23,42 ~ (15,091) (16,950) (15,631) 40,378 19,591 48,696 (22.511 ) (52.620) 99 486 180 700 1,12,23,278 1,07,23,592 51,19 ,796 56,43,604 2,16,22,368 2,33,31,147 21,06,267 22,18,588 1,95,16,101 2,11,12,559 8,625 8,038 2.59,297 2.71,083 3 82.33.364 3 99,77 464 35,83,873 32,58,630 75,02,134 84,24,204 2,23.28,154 2,34,33,102 61,87,615 63,74,093 l,61,40,539 1, 70,59,009 5,034 6,674 1.58,735 1,14,473 3 35 77 930 3 52 37,083 46 55 434 47.40.38 1 Business segments have been identified and reported taking into account the target customer segment, the nature of products, internal business reporting system, transfer pricing policy approved by Asset Liability Committee (ALCO), the guidelines prescribed by the Reserve Bank of India ('the RBI'). which has been relied upon by the auditors. The Group has classified FCNR(B)-linked credit facilities extended to individual customers under the Retail Banking segment, including cases where aggregate exposure exceeds U .5 ccore considering the retall nature of the customer relation ship and the purpose of loan being booking of retail term deposits
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Notes: ~ IDFC FIRS.T ~ Bank Statement of Assets and Liabilities of the Group is given below : ~ lnlakhs) Particulars Asat Asat As at 30.09.2026 30.09.2025 31.03.2026 (Unaudited) (Unaudited) (Audited) CAPITAL AND LIABILITIES Capital (Refer Note 5) 8,62,283 8,58,914 8,60,170 Employees stock options outstanding 33,995 21,264 28,787 Reserves and surplus 40,61,199 37,75,256 38,51,424 Minority Interest Deposits 3,48,36,851 2,76,73,676 2,94,31,216 Borrowings 53,96,786 40,79,216 36,63,264 Other liabilities and provisions 18,63360 18-25 ,038 21,42,603 TOTAL 4,70 54 474 3 82.33 364 3 99 77 464 ASSETS Cash and balances with Reserve Bank of India 11,31,811 12,21,495 11,31,097 Balances with banks and money at call and short notice 3,73,269 3,28,607 1,45,553 Investments 1,02,27,040 91,56,913 85,64,597 Advances 3,35,64,086 2,57,10,066 2,80,39,060 f ixed Assets 2,65,081 2,65,832 2,62,607 Other Assets 14,79,221 15,36,485 18,20,584 Goodwill on consolidatlon 13,966 13,966 13,966 TOTAL 4 70,54,474 3,B2,33,364 3,99,77,464 The above financial results represent the consolidated financial results for IDFC FIRST Bank Limited ('the Bank' or 'Holding company'), its subsidiary together constituting the 'Group' and share of profit / (loss) of its associate. The above financial results for the quarter and half year ended September 30, 2026 were reviewed by the Audit Committee on October 23, 2026 and approved by the Board of Directors on October 24, 2026. The financlal results have been subject to a "limited Review" by the Joint Statutory Auditors MP, Chitale & Co. Chartered Accountants and Walker Chandiok & Co LLP, Chartered Accountants who have issued an unmodified conclusion in their review report thereon ~ The above financial results have been prepared in accordance with the provisions of the Banking Regulation Act, 1949, recognition and measurement principles laid down in Accounting Standard 25, Interim Financial Reporting ('AS 25'), prescribed under section 133 of the Companies Act, 2013 ('the Act'), and other accounting principles generally accepted in India, 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 banks, and the guidelines issued by the RBI. 4 Upon composite scheme of amalgamation becoming effective from October 01, 2024, the Bank had acquired stake in Jetpur Somnath Tollways Private Limited. As directed by the RBI, the Bank is required to divest its stake to 10% or less of paid up equity share capital of the Company and is required to value this investment at Re. 1. Accordingly, the Bank has not consolldated the results of such entity in these consolidated financial results. During the quarter and half year ended September 30, 2026, the Bank has issued 80,89,327 and 2,11,25,873 equity shares respectively, of face value of~ 10 per equity share pursuant to the exercise of options under the Employee Stock Option Scheme 6 "Other Income" includes non-fund based income, fees, earnings from foreign exchange and derivative transactions, profit / (loss) from sale/ settlement of investments and derivatives, marked to market provisions on investments/ derivatives etc.
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~ IDFC FIRS.T 1I:.J Bank 7 Analytical ratios (including sector specific ratios) are part of standalone financial results available on the Bank's website (www .idfcfirst .bank.in) and on the Stock Exchange websites (www .nseindia,com and www.bseindia ,com). Consolidated Cash Flow Statement of the Group for the half year ended September 30, 2026 is given below : I' In lakhs) Half year ended Half year ended Year ended Sr, No. Particulars 30.09.2026 30.09.2025 31 ,03.2026 (Unaudited) (Unaudited} (Audited) A IC.ash flow from oa@ra.1ln• .iie1lv1ttes Profit before taxes 2,89,404 99,486 1,80,700 Adjustments for: Amortisation of premium/ discount on Investments 16,572 13,102 31,716 Loss/ (Profit) on sale of fixed assets (net) 130 (274) (142) Amortfsation of deferred employee compensation 9,688 7,171 15,363 Depreciation on fixed assets 45,693 42,979 86,077 Write back of provision for depreciation in value of investments (604) (7,626) (35,781) Provision for non performing advances Including write off (net of recoveries) 2,05,116 3,25,162 5,76,640 Provision/ (Write back of provision) on standard assets and other contingencies 23,824 (6,436) (3,005) Adjustments for : (Increase)/ Decrease in investments (e)(duding held to maturity Investments) (7,68,136) (1,38,274) 8,32,220 Increase in advances (57,30,143) (27,06,080) (52,86,553) Increase In deposits 54,05,635 24,72,652 42,30,192 Decrease/ (Increase) in other assets 3,20,931 (2,90,298) (5,93,659) (Decrease)/ Increase in other liabil!tles and provisions (2,90,329) 3,46,015 6,73,254 Direct taxes paid (net] (62,704) (41,502) (25,358) Net cash flow (used In)/ generated from operating activities (A) (5,34,923) 1,16,077 6.81,664 8 Cuh flow t,nm fnucs In• anlvl tf .. 1 Increase In held to maturity investments (9,07,892) (9,60,642) (13,39,421) Purchase or fi)(ed assets (49,943) (36,263) (77,740) Proceeds from sale of fixed assets 1,648 1,341 2,812 Net cash flow used in Investing activities (B) (9,56,187) (9,95,564) (14,14,349) C Cash ftaw ,,om ftnan<Jn· ...... ,vltliu. Proceeds from issue of share capital including ESOPs (net of share issue expenses} 7,314 7,56,439 7,61,899 Net proceeds/ (repayments) in other borrowings 17,33,523 1,80,837 (2,35,115) Dividend paid during the year {includes dividend paid on CCPS) (21,553) (18,337) (29,572) Net cash flow generated from used In financing activities (C) 17,19,284 9,18,939 4,97,212 D Effect of fluctuation in foreign currency translation reserve (D) 256 742 2,215 Net Increase/ (Decrease) in cash •md cash equlvalents (A+B+C+D) 2,28,430 40,194 (2,33,258) Cash and cash equivalents at the beginning of the year 12,76,650 1509 908 15.09,908 Cash and cash eaulvalents at the end of the year 15,05,080 15,50,102 12,76,650 9 In accordance with the RBI guidelines, banks are required to make PIiiar 3 disclosures including leverage ratio, liquidity coverage ratio and net stable funding ratio (NSFR) under the Basel Ill framework. The Bank has made these disclosures which are available on its website at the link: https://www.idfcfirst.bank.ln/investors/regulatory-dlsclosures.html . These disclosures have not been subjected to audit or limited review by the Joint Statutory Auditors of the Bank. 10 The Group has followed the same significant accounting policies in the preparation of these financial results as those followed in the annual financial statements for the year ended March 31, 2026. 11 The figures for the previous quarter/ period have been regrouped/ reclassified wherever necessary in order to make them comparable. Date: October 24, 2026 Place: Mumbai For and behalf of the Board of Directors of IDFC FIRST Bank Limited ~ mn 1 Managing Director & Chief Executive Officer