Interim report
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Solitaire Corporate Park Office: IndusInd Bank Limited, Building No.7, Ground floor, Solitaire Corporate Park, Andheri –Ghatkopar Link Road, Chakala Andheri (E), Mumbai – 400 093, India, Tel: (022) 66412442 Registered Office: 2401 Gen. Thimmayya Road, Pune 411001, India Contact us:(020) 2634 3201| Email us: reachus@indusind.com | Visit us: www.indusind.bank.in CIN: L65191PN1994PLC076333 October 23, 2026 National Stock Exchange of India Limited (Symbol: INDUSINDBK) BSE Limited (Scrip Code: 532187) Luxembourg Stock Exchange Madam / Dear Sir, Sub.: Outcome of the Board M eeting - Unaudited Consolidated and Standalone Financial Results for the quarter and half year ended September 30, 2026 Ref.: Regulations 30, 33 and 52 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 (“SEBI Listing Regulations”) In accordance with the Regulations 30, 33 and 52 of SE BI Listing Regulations, we hereby notify that the Board of Directors of the Bank (“ the Board”), at its me eting held today i.e. October 23, 2026 in Mumbai, inter alia, approved the Unaudited Consolidated and Standalone Financial Results for the quarter and half year ended September 30, 2026. The Board also took note of the 'Limited Review Report' on the aforesaid Financial Results, issued by the Bank's Joint Statutory Auditors, M/s. Chokshi & Choks hi LLP, Chartered Accountants and M/s. Borkar & Muzumdar, Chartered Accountants. We enclose herewith a copy of the Unaudited Consolidated and Standalone Financial Results of the Bank for the quarter and half year ended September 30 , 202 6, along with the Limited Review Report thereon. The Board Meeting commenced at 11.25 a.m. (IST). Please note that the Financial Results we re approved by the Board at 3:35 p.m. (IST) and thereafter the Board Meeting continued for consideration of the remaining agenda items. This intimation is also being uploaded on the Bank’s website at www.indusind.bank.in. We request you to take the above information on record. Thanking you, Yours faithfully, For Induslnd Bank Limited Anand Kumar Das Company Secretary Encl.: a/a
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Chokshi & Chokshi tLP Chartered Accountants 15/17, Raghavji 'B' Bldg., Raghavji Road, Gowalia Tank, Off Kemps Corner, Mumbai - 400 036 LLP Registration No. AAC-8909 Borkar & Muzumdar Chartered Accountants 2L/168, Anand Nagar Om C.H.S., Anand Nagar Lane, Vakola, Santacruz- East, Mumbai - 400 055 1, lndependent Auditors' Limited Review Report on Unaudited Consolidated Financial Results of lnduslnd Bank Limited for the quarter and half-year ended September 30, 2026 pursuant to the requirements of Retulation 33 and Retulation 52 read with Regulation 63(2) of the Securities and Exchange Board of lndia ([istint Obligations and Disclosure Requirements] Regulations, 2015, as amended To, The Board of Directors lnduslnd Bank Limited We have reviewed the accompanying statement of unaudited consolidated financial results of lnduslnd Bank Limited (the 'Bank') and its subsidiary (the Bank and its subsidiary together referred to as 'the Group'), and its sha re of the net profit after tax of its associate for the qua rter and half-year ended September 30, 2026 (the 'Statement'), being submitted by the Bank pursuant to the requirement of Regulation 33 and Regulation 52 read with Regulation 63(2) of the Securities and Exchange Board of lndia (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended (the 'Listing Regulations'), except for the disclosures relating to consolidated Pillar 3 as at September 30, 2026, including leverage ratio, liquidity coverage ratio and net stable funding ratio under Basel lll Capital Regulations as have been disclosed on the Bank's website and in respect of which a link has been provided in the Note 6 to the Statement and have not been reviewed by us. We have initialled the Statement for identification purposes on ly. This Statement, which is the responsibility of the Bank's Management and has been approved by the Bank's Board of Directors, is prepared in accordance with the recognition and measurement principles laid down in Accounting Standard 25 'lnterim Financial Reporting' ('A5 25'), prescribed under Section 133 of the Companies Act, 2013 read with relevant rules issued thereunder, in so far as they apply to the Banks, the relevant provisions of the Banking Regulation Act, 1949, the circu lars, guidelines and directions issued by the Reserve Bank of lndia (the'RBl') from time to time (the'RBl Guidelines') and other accounting principles generally accepted in lndia and in compliance with the Listing Regulations. Our responsibility is to express a conclusion on the Statement based on our review. We conducted our review of the Statement in accordance with the Standard on Review Engagements (SRE) 2410 'Review of lnterim Financial lnformation Performed by the lndependent Auditor of the Entity', issued by the lnstitute of Chartered Accountants of lndia. This standard requires that we plan and perform the review to obtain moderate assurance as to whether the Statement is free of material misstatement. A review 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 less in scope than an audit conducted in accordance with Standards on Auditing 2 3 0400 10187 FRN su bstantia ll Page 1of 3
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Chokshi & Chokshi LLP Chartered Accountants Borkar & Muzumdar Chartered Accountants 5 specified under section 143(10) 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 Securities and Exchange Board of lndia under Regulation 33(8) ofthe Listing Regulations, as amended, to the extent applicable. 4, The Statement includes the results of the following entities Sr. No. Name of the Entity Relationship 1, lnduslnd Bank Limited HoldinB Company 2 Bharat Financial lnclusion Limited Su bsidiary lnduslnd Marketing and Financial Services Private Limited Associate Based on our review conducted and procedures performed as stated in paragraph 3 above and based on the consideration of the review reports of th€ other auditors referred to in paragraph 6 below, 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 the A5 25 prescribed under Section 133 of the Companies Act, 2013 read with relevant rules issued thereunder, RBI Guidelines and other accounting principles generally accepted in lndia, has not disclosed the information required to be disclosed in terms of the Listing Regulations, including the manner in which it is to be disclosed orthat it contains any material misstatement orthat it has not been prepared in accordance with the relevant prudential norms issued bythe RBI in respect of income recognition, asset classification, provisioning and other related matters, except for the disclosures relating to consolidated Pillar 3 disclosure as at September 30,2026, including leverage ratio, liquidity coverage ratio and net stable funding ratio under Basel lll 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. We did not review the interim financial results of one subsidiary included in the Statement, whose interim financial results reflect total assets of Rs.95,844 lakhs (before consolidation adjustments) as at September 30, 2026, total revenues of Rs. 64,453 lakhs and Rs.1,22,816 lakhs (before consolidation adjustments) and total net profit after tax/(loss) of Rs.5,571 lakhs and Rs.10,024 lakhs (before consolidation adjustments) for the quarter and half-year ended September 30, 2026 respectively and cash flows (net) of Rs. (2,038) lakhs for the half year ended September 30, 2026 as considered in the Statement. The Statement also includes the Group's share of net profit after tax of Rs. 1 lakh and Rs.4 lakhs for the quarter and half-year ended September 30, 2026 as considered in the Statement, in respect of one associate, whose interim financial results have not been reviewed by us. These interim financial results have been reviewed by other auditors, whose reports have been furnished to us by the Management of the Bank and our conclusion on the Statement, in so far as it relates to the amounts and disclosures included in respect of this subsidiary and associate, is based solely on the reports of 6 rR 101872 10004 FRN *t &,trPage 2 of 3 3
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Chokshi & Chokshi L[P Chartered Accountants Borkar & Muzumdar Chartered Accountants the other auditors and the procedures performed by us as stated in paragraph 3 above. Our conclusion on the Statement is not modified in respect of the above matter. For Chokshi & Chokshi LLP Chartered Accountants lCAl Firm's Registration No. 101872W / W100045 For Borkar & M uzumdar Chartered Accountants lCAl Firm's ReBistration No. 101569W Brijmohan Agarwal Partner lCAl Membership No. 033254 uDlN:26033259 NRCVf, F8595 Place: Mumbai Date: October 23, 2026 \).-., Vineet Saxeila Pa rtner lCAl Membership No. 100770 u otN:26100110 KU hlYC Place; Mumbai Date: October 23, 2026 101872v rRil. l"tui( FRN 101559W Page 3 of 3
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lnduslnd Bank Re8d. Office : 2401, Gen, I'hififiavya Road, Cantonoent, PUIte 4l I 001 CIN : IJsl9l PN I994PLC1076333 Unaudited Consolidated Financial Results for th€ quarter and half-y€ar ended September 30, 2026 in lakhs Sr' No Quarter ended 30.(w.2026 (unaudited) Quarter eaded 30.M.2026 (unaudited) Quarter ended 30.09.2025 (unaudiled) Halfyear €nded HalfY€ar ended 30.w.2026 30.09.?125 (unaudited) (unaudited) Year ended 31.03.2026 (audited) I lnrerest Eamed (l)r {ii) ' (ur) - (rv) (r) I eresr DEcornt on Advanccs Bills (d) Loromc on Investments (iii) lntercs( on balances with Rcserve BanI of India and other intcr-bank funds 2. Other Income l. r-ta rncome 1i+21 4 I €rest Fxpcnd€d 5 Opcradng Expcnses (i)+(ii) (i) Employees Cost (ii) Oder Opcrating Exp€trscs 6. Total Expeflditure Exduding Provisioos atrd Contingenci€s (4+5) 1r19598 93053? 189983 I130994 86n t0 189796 1160863 9t9362 195,153 23t0592 t79E247 3',19',1',19 2387251 188-ll I E 38.1890 ,1625081 3618015 791039 !!377 t770r 221793 1404391 722653 394293 l8!J l4 213979 27091 46397 178653 t30,&7 662522 369780 t79t13 r90607 39038 7010 165128 68468 6409E {03{.16 27t41J38 13E5175 '764013 359487 {04586 9626a 2t675 3E0820 n6u1t t482332 824213 34693a 417335 136493 s9504 7229 53479t1 29?684e l603lE4 709t22 894062 t325991 '719926 40r33r r664r l 231920 t032302 ttzt251 2149218 2306605 443003:l 7 Operating Profit befor€ Ptovisions and Contingencies (3i) Prorrsio* torte, tlan ux) and CoDtmgcncics Exceptional irerns Profit (+) / Loss G) ftom Ordinary Acrivities b€fore Tax (7-8-9) Tax Expense Net Profit (+) / Loss (-) from Ordina{y Activities after Tax (10-l l) Er(raordmary items (nct oftax expense) Net Itofit (+) / Loss (-) before share of Associate (12- 13) Sh?re in profit (loss, of Assocrare NetTrofit (+) / Loss G) for the period ( 14+ I 5) Paid up Equiry Share Capital (Face Valuc Rs.l0 - each) Reserves excluding revaluation resefles -A.o.dlvr ical R-it ios Percentage ofshares held by Govefirient oflndia Capital Adcqudry R.ado (0'd) Basel lll CET 1 Ratio Earoings per sh.re (EPS) - (Bdsic and b uted) (Rst Basic EPS for the period/year before Exuaordinary iterns (nor annualiTed) Diluted EPS for the pcriod/year before Extraordhary rtcms (not annualued) Basic EPS for tlle period/year after Extraordinary items (not dnnualizcd) Diluted EPS for the p€riod/year after Extraordinary iteos (not annualized) NPA Ratios Gross NPA \el \PA Gross NPA (%) Net \PA (0") Rerum on Asscts (oi,) (annualizcd) Ner wonh (Refer Norc 9 a) OulsundmB Redeemablc Prcference Shares Capital Redcmption Reserve E 9. 10, 2874J5 122263 277345 r38{30 2M734 263lI9 564190 260693 Mt6 139t I8 917954 796908 ll t2 165182 11001 l3E9l5 35213 30497 76217 22348 5631 121045 32t27 103702 (436941 221880 167t1 88919 I3 t4 I5 I6 1t- tut1a I tul79 103102 3 103705 (436941 6 (,86tt) 22788lJ l 2278t/ t67tt 8 16719 88919 l5 tt934 ii911 77913 71908 119t1 17908 77911 ffi8949I8 t9. (, (ii) G) (iiD (a) 16.59 r5.55 17.l5 16.10 17.10 15.88 16.59 15.55 \1.10 15.88 t7.4E t6 20 u24 15.93 15.94 15.93 13.3 r 13.31 13.31 13.3 r (5.6r ) 29.25 p24 22.2s 29.24 2.t5 2.15 2.15 2.t5 lt 12 I l JI tt.12 .{l (5.6r) (b) (5 6l) (s.6r) (iv) (a) 101056s 301242 2.13 0.83 !87 6598511 108,1868 31005.1 325 0.95 0.78 6419825 1205775 339937 ?.60 1.0,1 (0.33) 6252399 1109535 316938 3.43 1.00 0.17 6286698 (b) (v) (vi) (vii) (vin) (i\) uity Ratio (Refer Note 9 b) otal (o Total Asscts Refer Note 9 c !.3s 0.09 0{l 0.08 0.50 0.09 0.35 0.09 0.50 0.09 0.{8 0.08 ! l0lE72i/ r8 * ."t &,91 Particulars I I16946 (s838s) (r469r ) t24t7a 1010565 301212 2..13 0.83 0.82 6s9851I 1205775 339937 360 L04 0.06 6252399 q
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lnduslnd Bank Unaudited Consolidated Balanc€ Sheet Particulars As at 30.09.2026 (unaudited) As at 30.09.2025 (unaudited) (Rs. in lakhs) As at 31.03.2026 (audited) CAPITAL AND LIABILITIES Capitii Employee Stock Options Outstanding Reserves and Surplus Deposits Borrowings Other Liabllities and Provisions 7',7914 13651 67005ss 42883190 53 78091 2961437 58014838 77908 15307 6412612 38960008 77911 iint 648093s 3sss3076 qzjssts 3493434 s4339392Total 45 35030 2748ttt 52748976 ASSETS Cash and Balances with Reserve Bank oflndia Balances with Banks and Money at Call and Shon Noilce Investments Advances Fixed Assets Other Assets 1807 334 4486222 10639116 363t0434 zstiiT 4519955 s80l4s3s 2558460 1419326 12400751 32588061 2s7781 3524s91 iztqsno 2994563 1898672 12500705 31s87139 254591 sr03722 s$3*e2Total *t dI lvluzu A v /1 dQ) RW
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lnduslnd Bank Regd. Office : 2401, Ger Thimmayya Road, Cantonmetrt, Pune 4l I 001 CIN : L65l9lPN t994PLCO7 6333 Consolidated Cash Flow Statement for the half-year ended September 30, 2026 Half year ended 30.09.2026 (unaudited) (Rs. in latts) Year etrded 3t.03.2026 (ardited) Particulats t Cash flows fiom operating activities Net Profit before taxation Depreciation on Fixed assets Depreciation on Investments Employees Stock Option expenses Loan Loss and Other Provisions .qmortisation of premium on investments Loss on sale offixed assets Share in currenr period profit ofAssociate Direct Taxes paid (net ofrefunds) Net Cash generat€d ftom / (used in) Operating Activities 3 Cash flows froE financing activities Proceeds lrom rssue olequrty shares (net ol issuc erpensesi Dir idends paid Increase {Decreaset in Bono* ings Net Cash getrerated ftom / (used in) Finarcing Activities 4 Effect offoreign curency translation resefle 5 Net increase / (decrease) in cash and cash equivalents (l+2+3+4) 6 Cash and cash equivalents at begi ng ofperiod / year 7 Cash and cash equiyalents at end ofperiod / year (5+6) 489323s 6293556 5937 549 3971786 5937 549 4893235 28723 862t 1069 zszizt tsoql 448 4 2'7988 25tsg t245 qt+lso 15183 8 1504240 (ee486O) (230809) (21262t9) 21235], 56388 21003 2240 laa$z 3t424 160 15 30d,097 609129 (49s0153) 1838375 659458 28901l4 55',1070 489853 (15179.1) 3380s9 (28362) 1698 (26664) 193 qlq87) 1099t72 toa7678 12.18 tl/]032l 22348 121046 s06810 l0l9l08 2t3t099 (rI183r2) ( 18.11978) (10931s1) 1019669 (1068487) I16435 (23429) (1'n46) (1091916) 99289 (3't t82) 967 (62tet) 5818 (3621s) (633?3) I 260 (83s32s) (109r437) (83s2t41 (1091177) 3582 t091'1 (1959763) (1044314) C v - o) * TR 101872U lY10004 FRN 01 :a tt olrcrating Profit before Working Capital changes Adjustments for : (Increase) / Decrease in Advances (Increase) Decrease in Investments (lncrease) Decrease in Olher Assels lnqease / (Decrease) in Deposits lnqease {Decrease) in Other Liabililies Cash generated ftom / (used in) Operations 2 Cash flows iiom investhg adivities Purctlase ol lixed Asses (including WIPI Proceeds fiom sale ofFixed Assets Nei -ash generated fiom / (uscd iol tnvestitrg Activities Halfyear ended 30.@.202s (urandited) i4) RW
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lnduslnd Bank Regd. Officc :2401, G€n. Thimmayya Road, Carto me.t, Purc4ll0{l CIN : L65l9lPNI994PLC076333 s.gmen( R.porting for lt. quan.r md half year.ndcd S.pt.Db.r 30, 2026 Ri. in lakhsBlliqqlrlceEqelt!: Co solidared Quaner ended 30.09.2026 (unaudited) Qu.n.r ed.d 30.06.2026 (Uraudited) Quand.rdcd 30.@.2025 (uI.udited) Hary.arended 30.t9.2026 (unardited) Half year eded 30.@.2025 (uraudited) 3t.o3.2026 (audit€d) (a) S€so€nt Reve,uc 238623i) Trcasury Operalions :; ll l3 :39152 5.19.182 l0:9:73 ii) Corporate / Wholesale Banking 3tt2790 322772 257615 705562 538680 r081558 iii) Retail Banking I15.199,1 8 t62:3 9247t5 t67t2t7 1,J73520 1610099 a) Dig,tal Banring 5lilr;3 67514 719'10 125587 1.17986 29t t41 ;.$tL)9 35077i l7:553.{ 3318952b) Orhff Retail Banking _!.!11 el9 1 D33 9:0 1609 :111iv) Othcr Banking Business v) Unau(ratcd 2E493 2ll{93 ,1183 156.t7 Toral I It.G (i) ro (Y) | 15099t6 rr()6641 t122216 2916557 2957714 5 t'41991 96:25 :L :r l! r89703 i9l rLl.lLess r Intcr segment Rcvenue l{{}.r391 t30961i U2599r 2714{38 216807t 534t'98 t' (b) Setment Results i) Trcasury Operarions 11596: 537.11 3',7t1t) 139703 r18886 219758 ii) Corporate / Wholcsal€ Banking 55668 {3310 13230 83.174 t69,"79 iii) Rctail Banking 165771 138198 l:.1.1 :568.15 5687.15 a) Dig,tal Bankins t0801 I4150 i1,158 2515{ 22263 16713 b) Orhcr Retail Bankng I{9593 l5I421 t21A4A 301011 234582 522432 iv) Othcr Banking Business ltl 0 19.1 171 219 ll3 v) Unalkrated :8193 :tu9l 15617 roral I Itcos (i) ro (v) | 302r98 291315 21,9092 5935r3 {89454 9)4312 Lessr Unallocated Expcnses t1753 139',7t) 1.r358 28123 27988 55388 Operaring Profir 28 t'445 21i345 204734 564190 161466 911954 Less: Provisions & Conringencies t:::61 1.i8.110 :631l9 :.1.o1 .1391l8 /-96908 N.r Profit/(Los, before tax t65182 r 38915 (5ElEs) 304097 22348 l2toll Less: Taxes including Defered Taxcs .1100.1 35213 ( 14691) 1621)' 5637 32127 Extraordinary Profir / Loss l\et Profit befor. she. ofassoriite t2{178 t03 t'O2 (.11691) 227EIJ(] l67l I 88919 Add: Share in profit / loss ofAssociate I I 3 15 Net Profitl(Loss) t24179 r03705 (.13688) 22 t'11?A t6119 8893{ (c) Oth.rldomrlio, u56.{696i) Treasury Operations r39006:l l5l.{611.1 139006: I l{561696 157625,13 16386,173 12100710 r23.15669 16386.173ii) Corporate / Wholesale Bankinil 12345669 I1478539 rii) Retail Banking 2.1830.1.16 t5{154.14 23256573 21830.1.1f, 23256573 :3653337 a) Digral Bankmg iiii_r l;8 913 5 913165 910107 b) Orher Retail Bankins 23991{83 21552256 2::83108 !3992llrl 2ll8lr08 t:7{3230 iv) Orhcr Banking Business 2891298 21]l0302 :582038 289729ir r5n2038 3114913v) Unallocated Assels 5801483E 55492570 52748976 580l4EUIt 52148976 54i79392 S€gmert I-iabilitics i) Treasury Op€ratbns 5133721 1.r30572 1595198 5433721 {595198 1ri20005 ii) Corporate / wholcsale Bankng 19097965 19895667 I1158872 19097965 | 758872 llll17902 2.1672240in) Retail Banking 21t9161? I1968971 24t9161: 216122+0 220:6,118 : l195 t.l 1119788 3.1571,19 27{9511 3J571!19 3J39850a) Digiral Baoking b) Othcr Rerail Banking :11-18158 r8639183 21215091 21.1-18158 2{:15091 18586568 iv) Oth.r Banking Aunness v) Unaumated Liabiluics 2191160 :51{520 :216839 2491t60 1216839 30862:1 r,5058:7Capital & Other Reservcs a, !:ltl .rs:i.ll a-!ll: (i5588{6 Totd Li.bilities (hcluditrg C:pit.t & R€scrves) 58014838 5s492570 s2 t'48976 58014838 52148976 54339392 r0t FRN M * 1) Business Segme.$ have been idenrified and reported takDg into accounr th€ taJget customer profile, the narure of products and services, difierinS risk and returns, the organisation structure, the intcrnal business reponing system and thc guidelin€s prcscribed by lhc RBI. 2) RBI s Master Dnefiion on Financial Statements - Presentation and Disclosures, .equires ro subnivide Retail banking into (a) Dignal Banking (a5 defincd in RBI circular on Establishment ofDignal Banking Units dared April 7, 2022) andi O) Orher Retail Banking segmenr. , the scgmenlal_results lor rctail banking segmen( for Q2 2027 Ls suMivided Y r c Not.s to Co.lolidet.d S.gn€nt R.sults :- At I I .l I j^t1l QW
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lnduslnd Bank FRN io1569w * 'd-frtuz, I The consolidated fiancial rcsults (the financial results) reprcsent thc financial results oflnduslnd Banl Limitcd ('the Bar*). Bharat Financial Inclusiofl Limited ('BFIL'), a wholly owncd subsidiary, and lnduslnd Markcting and Financial Services Privatc Limited ('IMFS'), an AJsociate of the Banl (the Group). 2 The Croup has applicd significant accounting policies in thc preparation of these consolidatcd financial results consistent with those followcd in the annual consolidated financial statements for the year ended March 31. 2026. Aoy relevant circular / direction issucd by the RBI is implemcnted prospcctively whcn it bccornes applicablc, unless spccifically requircd under that circular / direction. 3 The financial results have been arrived at after considerin8 provision for standard assets, including provision for exposures to cntlties with UnlcdSed Forcign Curency Exposure, non-performing asscts, income-tax and other usual and necessary provisrons 4 The financial rcsults have been revrewcd by thc Audit Committce and subsequently taken on record and approved by tlle Board of Directors at their respcctive mcctings held on Octobo 23, 2026. Thc abovc consoldated finanoal rcsults, for the periods mcntioned therein, have been subjectcd to limited review by the current Joint Statutory Auditors of rhe Bank (Chokshi & Chokhi LLP, Chartered Accountants and Borkar & Muzumdar, Chancrcd Accountants) and they have issued an unmodficd conclusion rn theirrcvicw repon thereon. 5 Thc financial results have been prepared in accordance with the recognioon and measurement priDciples laid do\ar in Accounaing Standards prescribed undcr Section 133 of the Companies Act, 2013 (the Act) read wilh relcvant rulcs issucd tlercunder, the relevant provisions of the Banking Rcgulation Act, 1949, thc circulars, guidclines and directions issued by the Rescfle Banl of India (the RBI) Iiom time to time (RBI Guidelines) and other accountrng princrples gcneraly acceptcd in India, and is in compliance with t}le presentatlon ard disclosure requiremetus of the Regulatron 33 ard Regulation 52 read wlth Regulatron 63 (2) ofthe SEBI (Lrstrng Obligations and Disclosure Rcquirements) Regulations. 2015 (SEBI LODR), including rclevant ctculars issued by the SEBI, as amcnded from timc to timc. 6 RBI Guidelmes on Basel III Capital ReSulatrons rcquirc banks to make Pillar 3 disclosue including leverage ratio, Liquidity Coverage Ratio and Net Stablc Fundrng Ratro disclosure alorg with thc publication of inancial results. Accordingly, these disclosures have been piaced on thc websitc of the Bank wtDch can be accessed at thc following li.ll https: / /wwr,v.indusind.com/inlcnlpersonal/rc8ulatory-drsclosure.htnl These disclosures arc not subjectcd to Limited Revicw by the Joint Statutory Auahtors. 7 The Capital Adequacy Ratio ls computed on the basis of extant RBI gurdclines applicablc on the relevant rcponing dates and the ratio for the conesponding and previous p.rioals is not adjusted to consider the impact of subsequent changcs ifany. in the guidelines. 8 Dunng the qua(cr and halfyear cnded September 30, 2026, the Bank has alotted I1,960 shares and 38,620 sharcs rcsp€ctively, pufiuant to the exercise ofstock options by cenam employecs. 9 a) Netwonh is calculated as per the Reserve Bank of India (Commercial Banks 'ConcenEation fusk Manag€ment) Directions, 2025 dated November 28.2025. as amended fiom time to time. b) Debt reFesents bonowing with Residual maturity of more rhan one year- Equity rcprescntr capital and rescrve & surplus excluding revaluation reservc, foreign currency translation reserve alld deferred tax assets. c) Total Debt represents total borrowings ofthe Bank. 10 In terms of Reserve Bank of India (Commercial Banls - Classification, Valuation, and Operation of Investment Pordolio) Second Amendmcnt Directions,2026 dated May 18,2026, the Banl has transfcrred Invcstment Fluctuation Rescse (IFR) amounting to R5. 868.24 crore to accumulated balance in Profit & Loss Account during the quarter cnded June 30, 2026. 12 The Banl has not issued any non-corvcnible securities during thc quartd and half'year ended September 30, 2026 and no issue proceeds are p€nding for utilisation. Accordingly, disclosures under Rcgulation 52 (7) and 52 (7A) ofSEBI LODR are not applicablc for lhe said quancr. ll Since. the Bant has not issued any secured listed non<onvcrtible debt secunEes durin8 thc quaner and half-year €ndcd September 30, 2026, the disclosure undcr Regulation 54 ofSEBI LODR is not applicable for the said quarter. 13 Other income includes commission incomc from non'fund bas€d banking actrvifies, fees. eamlngs fiom foreign cxchange and &rivaove Eansadrons, profit and loss (including rcvaluation) from investments and recoverics from accounts previously written off. 14 Prevlous periods / year figures have becn regrouped ,/ reclassfied, wherevcr necessary to conform to currert pcriod classificatron Managing Dircctor & CEO I Notes: I I I I
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chokshi& chokshi ttP Chartered Accountants 15/17, Raghavji 'B' Bldg., Raghavji Road, Gowalia Tank, Off Kemps Corner, Mumbai 400 036 LLP Registration No. AAC-8909 Borkar & Muzumdar Chartered Accountants 2L/168, Anand Nagar Om C. H.S., Anand Nagar Lane, Vakola, 5a ntacruz East, Mumbai 400055 lndependent Auditors' Limited Review Report on Unaudited Standalone Financial Results of lnduslnd Bank Limited for the quarter and half-year ended September 30, 2026 pursuant to the requirements of Regulation 33 and Regulation 52 read with Regulation 63(2) of the Securities and Exchange Eoard of lndia (tisting Obligations and Disclosure Requirementsl Regulations, 2015, as amended To, The Board of Directors lnduslnd Bank Limited We have reviewed the accompanying statement of unaudited standalone financial results of lnduslnd Bank Limited (the 'Bank') for the quarter and half-year ended September 30, 2026 (the 'Statement') being submitted by the Bank pursuant to the requirements of Regulation 33 and Regulation 52 read with Regulation 63(2) ofthe Securities and Exchange Board of lndia (Listing Obligation and Disclosure Requirements) Regulations, 2015 as amended (the 'Listing Regulations'), except for the disclosures relating to Pillar 3 as at September 30,2026, including leverage ratio, liquidity coverage ratio and net stable funding ratio under Basel lll Capital Regulations as have been disclosed on the Eank's website and in respect of which a link has been provided in the Note 10 to the Statement and have not been reviewed by us. We have initialled the Statement for identification purposes only. This Statement, which is the responsibility of the Bank's Management and has been approved by the Bank's Board of Directors, is prepared in accordance with the recognition and measurement principles laid down in Accounting Standard 25 'lnterim Financial Reporting' ('AS 25') prescribed under section 133 of the Companies Act, 20L3 read with relevant rules issued thereunder, in so far as they apply to the Banks, the relevant provisions of the Banking Regulation Act, 1949, the circulars, guidelines and directions issued by the Reserve Bank of lndia (the'RBl') from time to time (the'RBl Guidelines'), other recognised accounting principles generally accepted in lndia and in compliance with the Listing Regulations. Our responsibility is to express a conclusion on the Statement based on our review. We conduded our review of the Statement in accordance with the Standard on Review Engagements (SRE) 2410 'Review of lnterim Financial lnformation Performed by the lndependent Auditor of the Entity', issued by the lnstitute of Chartered Accountants of lndia. This standard requires that we plan and perform the review to obtain moderate assurance as to whether the Statement is free of material misstatement. A review 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 Standards on Auditing specified under section 143(10) 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 opinlon. 2 3 569WTRN * &,''1 * A Page 1of 2 1.
Page 11
Chokshi & Chokshi LtP Chartered Accountants Borkar & Muzumdar 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 Companies Act, 2013 read with relevant rules issued thereunder, the RBI Guidelines and other accounting principles generally accepted in lndia has not disclosed the information required to be disclosed in terms 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 disclosures as at september 30,2026, including leverage ratio, liquidity coverage ratio and net stable funding ratio under Basel lll Capital Regulations as have been disclosed on the Banfs website and in respect of which a link has been provided in the Statement and have not been reviewed by us. For Chokshi & Chokshi LLP Chartered Accountants lCAl Firm's Registration No. 101872W / W100045 For Borkar & M uzumdar Chartered Accountants lCAl Firm's Registration No. 101569W Brijmohan Agarwal Pa rtner lCAl Membership No. 033254 uDlN: 2603325r{TqH xCA€ +85 D-,vVineet Saxena Pa rtner lCAl Membership No. 100770 u Dr N : 16 J 0 01?05 x]IPA216ti Place: Mumbai Date: October 23, 2025 tRll- 101872V 0004 Y t c FRN 1OI569W Page 2 ol 2 Place: Mumbai Date: October 23, 2026
Page 12
lnduslnd Bank Regd. Office : 2,lO l, Gen. ThimtEaf-va Road, CantonrEent, Pune 4l I 001 CIN : L65l9lPNl994PLC076333 Unaudited Stardalone Financial Results for thc quarter and half-year ended Septcmber 30,2026 (Rs. tu laths) .1". r*i.rr-, Quarter €nded 30.09.20 (unaudited) Quarter end€d 30.06.202.6 (unaudited) Quart€r end€d HaIfy€ar €trd€d Halfyear €trded 30,@.2025 30.w.2o26 30.8.2025 (utraudited) (unaudited) (unaudited) Yearend€d 3t-03-202.6 (audited) l. o 1'r) (ii, (t,) 2. 3, 4" 5. o(i, 6, 7. t 9. lo U- IL r3, L l]. lntcrcst Eamed (i) , {ii), fiii).fiv) .lntcrcsl . Discounr on Advances Bills lncome on IDvcslmcnt5 In(c.cst on balanccs \r'ith Reserve Bank oflndia and othcr intcFbank tunds -Ol!ers ,Other Income Totdl hcome (l+2) -lnterest Expendcd -operating Expcnses (i)+(ii) Employees Cost Other Operating Expcoses Toldl Erpenditure Er.cluding Provisiols .nd ContingeIl(ics (4+5) Opereting Profit bcfore Provisio[s and ContingeDcies (3{) .Prov$ions (oder rhan tax) and Contingcncies Exceptional items Pro6t l+) / Loss (-) froltr Ordinary Activities b.for. Tar (7-8-9) T&\ Expensc N.t Profit (+) / Loss (, from Ordhar'y Activiti6 after t.r(!0-ll) Lxtlaordrndry ircms (ncl olta-\ exprn.c) N€t ftofit (+) / Loss (-) for lhe prriod (12-13) I Pard up Lqulry Share Capital {Face Value' Rs l0 "!!!L lt1959a 930537 189983 I 130994 e67"0 t89796 1150863 2310592 t7gE247 238125 t 4625081 9t9362 lEE,l4lE 3638045 384890 191039!2!453 39038 379 t-79 4t37',l 27091 68-168 96268 2)9tt . 38!4?L 276ML 1482332 t36.193 17701 16391 7010 6,1098 4032r1 27 t3809 1385175 7825 t,1 2746t0 5950.1 22468\ r@e 424i3 403822 118536 | t 309530 661snr 378692 1641 L)t32t6s2_ 1t9926 10]9]]_ 1267 t4 72t706 5345747 817323 2a26a49 1599717 t37540 266282 256291 561032 539172 10605.15 1lM1214 1122859 2167689 545120 2299655 1126566 277M L2t624 268316 4.8ot6 e29?2t 436015 7933 r0t33992 255616 l56tm 38s7.r --a (59!48) (t19s9) 290504 32tXYt 12691I 72648 I 2t7t56 805{ 33578 93333tti606 100250 23946 23945 77908 r00250 (444791 211856 9lll3 179t1 779\3 1',7908 77914 '119)t u39039i6. Reserves excluding rcvaluation rcservcs l?. Analytical Ratios (i) Pcrceotage ofsharcs hcld by Govemmcnt ofl!!!!a (ii) Capital Adequacy Ratio (o/") - Basel III rrt lcrt t n^io 1iill lBarlings per share (EPS) - (Basic a4d Dihted) !!!:L(a) Basic EPS for thc period/year beforc Extraordhary itcna .(not anoualzcd) Diluted EPS for the period/year bcfore Efiaordinary ltems (oot annualrzed.) ft) B,rsic FPS for rh. period year aftcr Exudordrndry rrems (not antrualized) Dilured FPS ior rhc pcriod year-fier l.xuaordinary ilems (nol annualized) (iv),NPA Vtiosg) .Gross NPA , Nc( NPA fb) lGross NPA fo) 16.59 15.55 1? .15 17.l0 l6 59 l5 55 t?.48 t6.2016.10 15. I0 t2.87 (s.71) 27.96 27.95 27.96 3.0'7 I1.98 ll98 ll98 15 09 \2 85 3.07 ls r0 I --,r3 rorosos i t2.81 3.01 3.0712.86 (5.71) 27.95 I t.98 108.1868 t20s-It5 339937 t010565 30t212 t205775 zzs%iT :.oo I I109535 301212 3 r0os4 L 0.95 0.75 atszgi- 3t6938 2.73 q.!! 0!? 6s636t8 3qo t.M (0.33) 6234894 2.13 1.43 L00 0. r8 Net NPA (o/o) (v) Rerum on Asscts (%) (amualized) 083 t.o4 o.090.i9 (vi) N fer Note l2 a) 6563618 6231891 6263102 ble Preference Shares 'L o.5o 0.09 ion Reserve '*f0.08 rio (Refer Note 12 b) 0.35 009 0.50 0.35 0 .1lJ (vii) onh Tolal A Notc 12 c) 0.09 009 008(x) r!",1 Dcht g l 137070 24t622 276219 50790,1 tt2&75 nzw 262238 (41,111e! 111606 ,r l7.lo 15.88 (5.71) rt !]
Page 13
lnduslnd Bank Unaudited Standalone Balance Sheet Particulars As at 30.09.2025 (unaudited) As at 30.09,2025 (unaudited) (Rs. in lakhs) As at 31.03.2O26 (audited) CAPITAL AND LIABILITIES Capital Employee Stock Options Outstanding Reserves and Surplus Deposits Borrowings Other Liabilities and Provisions 77908 15307 6385527 38978736 77911 15117 6451025 40017 37 5 42'789194535030 2743789 52736297TotaI 3501559 54341906 ASSETS Cash and Balancii with Reserve Bank ofln<lia Balances with Bank and Money at Call and Shon Notice Investments Advances Fixed Assets Other Asses 1799139 4478483 25sr981 2987 537 t89t4t7 10643106 1410726 t24047 5t 32588067 244516 t2504698 31587139 24382s 5127290 54341906 363t0434 242782 45202s2 3536256 52736297Total 57994t96 101872W &.9,1 @ ! 17914 13651 66606t',7 42903199 5378091 2960124 57994t96 (s\s-
Page 14
lnduslnd Bank Regd. Office : 2401, Gen. Thimmayya Road, Cantonment, Pune 4l I 001 CIN : L65l9lPNl994PLC07 6333 Standalone Cash Flow Statement for the half-year ended September 30, 2026 Half year €nded 30.09.2026 (utraudited) HaIf year ended 30.09.202s (uraudited) (Rs. in la&hs) Year etrded 3r.03.2026 (audited) Particulals I Cash flows liom operating activities Operating Profit before Working Capital chaages Adjustmelts for : (lncrease),/Decrease in Advances (lncrease)/Decrease in Investments (lncrease) / Deqease in Other Assets lncrease (Decrease) Ln Deposits lncrease (Decrease) in Other Lrabilrrres Cash generated Iiom / (used in) Operations Direct Taxes paid (net ofrefunds) Net Cash generated liom / (used in) Operathg Activities 2 Cash flows llom inyesting activities Purchase ofFixed Assets (including WIP) Proceeds fiom sale of Fixed Assets Net Cash generated from / (used in) Investing Activities 3 Cash flows llom financing activities Proceeds fiom issue ofequity shares (net ofissue expenses) Dividends paid Increase / (Decrease) in Bonowings Net Cash gererated Iiom / (used in) Finarcing Activities 4 Effect offoreign currency translation reserve 5 Net increase / (decrease) iu caJh atrd cash equivalents (l+2+3+4) 6 Cash and cash equivalents at beginning of peiod / year 7 Cash and cash equiva.lents at end of period / year (5+6) 4878954 6277622 5916577 3962707 5916577 48?8954 290504 32000 12691I 588430 (4e501s3) 1838379 681964 2886424 56t432 (141460) 336152 510845 t0t7126 2131099 (rtt8297\ (1850053) (1090439) 1027038 (1069516) tt6474 (t82te) (11937\ ( 1087735) 104537 26698 8621 1069 24'1047 t4043 448 (27 606) n96 25452 25199 1245 4tt654 15 183 t12 r504240 (ee48s2) (227247) (2t29078) 26727 6 51608 21003 2240 '783730 31426 208 (6341s) 1485 (3s060) 557 (264t0) 193 (l 1687) 1099172 to87678 1248 1398668 (34s03) (61930) 260 83532 1091437 (109t177) t094'1 r9s38 1037623 v* &,uu * Net Profit before taxation Adjustments for : Depreciation onJixed assets Depreciation on Investments Employees Stock Option expenses Loan Loss and Other Provisions Amonisation of piemium on investments Loss on sale offixed assets 483612 (8352r4) 3582 111 d) a\y
Page 15
lnduslnd Bank R.td. Offic€ : 2401, GeD. Thimmayya Roail, Catrtom.Dt, Punc 4l I ml CIN : L6519lPNl99dPLC075333 Segtnenl Repoting for the quaner md halfyea. ended September 30, 2025 Rs, in lathsBusioels Segoell! Quaner.nd.d 30.06.2026 (unaudircd) Quarter end€d 30.w.2025 (umudit€d) Ha|f y.ar end.d 30.o9.2[26 (unaudi.ed) H.lf y.ar ended 30.09.2025 (un.udited) 31.o3.2026 (audited) Quarter e led 30,0.?n26 (umudit€d) (a) Segment ReYenue : 2i t2t3 139152 :386:3 510365 539,181 1029173i) Trearury Operations t:t-i: 2576.15 l aa.: 5t8680 1083558ii) Corporate / wholesalc Bankrng 38t790 816106 92.1383 l67t)98E r873120 1608899iii) Retarl Banking 85.{8lll 6751,1 739.11 115587 l{79ti6 29]l11a) Disitat Banking 58073 b) Other Rctail Banking 796809 ;{8592 8501,12 1s-l-s.101 I725131 3317752 rv) Other Banking Business 919 I 1233 920 1609 2111 v) Unallocatcd llil93 28.193 ,1,,183 15617 r509804 1446524 t42t88l 29t6328 2957314 573979tTot.l l ltens (i) to (v) | 105525 96?15 2025 r9 189703 393001l-ess r Intersegment Revcnue t4t)4219 r 3rlc510 1325659 27r3809 276767\ 5346781 (b) SeeEetrt Re$rhs : 85961 537{i 31110 1.18886 ll97-\8i) Ireaiury Operations ,133t0 13130 989i8 8il7l 1691'19ii) Corporate / wholesale Banking i5568 305{73 566133iii) Retart Banking t197 t't' 135189 150859 25151a) Digltal Banking 1080.{ 1.r350 11.158 22263 16713 1803t9b) Other Rctail Banking t389;3 l{ Ilt6 123831 1.t8596 5i9520 iv) Other BaDkng Busrness II I9.1 I t-l 219 .l l3 v) Unallo€ated lll.l9i 28193 156,17 Total I lt€ms (i) to (v) | 291578 2t\t244 215882 5721t I8 493468 97r830 Less; Unallocated Expcnscs 137',i1 t2921 13082 266911 25452 51609 ()perating Profit 277804 26U316 202800 546120 468016 92022t Less: Provisions & Conring€ncies t21621 133992 262238 255616 ,1360t6 793310 134324 (59438) 290504 32000 t269ttN.i Profft/(Loss) before tax 156180 7t6.1liLcss: Taxes induding Defercd Ta-xer 38571 3107r (149s9) 8051 3357ti Extraordinary Profit / Loss Nct Profit/(Loss) tt76$6 100250 (441791 217456 23946 93333 (c) O.h€r loforrEation : S€penr Assets i) Treasury Operations 1390.1610 15150105 1.1568696 1390{610 1{568696 r5766537 ii) Corporate / Wholesale Banking 16386173 lt 100710 12315668 16186.173 i2345668 I i178539 2.1805815 25.1t9663 :3239895 248058r5 23:39895 23651857iii) Retail Banking 883178 973,165 837963 9',73165 910107a) Disital Banking 11536.1115 :2266.1311 23967851 22266430 22741754b) Other Retail Banking 23967852 iv) Otlcr Banking Business v) Unallocated A-csers 2891298 :lJI(rllr: :582038 :tr-:9t 1s82038 314913 5794196 55480780 52736297 51994196 5273629i 54341906 SegEent Liabilities i) Trearury Operatlons 5433i2r 'llrlrr-: 1595198 5133711 1595198 1310005 11758872 1q)9796{ii) Corporate / Wholesale Bankrng 1909796,1 11i58872 1831;91): 212t6969iii) Retail Banking 21216969 :l99()5.16 276866.16 27686616 220588.11 a) D€ual Banking 21195t1 33:97rJir 34571,19 27195t1 l{571,19 3.139850 til66r)758 21229191 I I -16t 155b) Other Retail Banking 21.167.155 21229197 18618992 iv) Oiher Bankins Business 219336t)v) Unalocared Liabilirres 2193360 251.r520 t2l6lJ39 3086221 Capuai & Other Reserves 6152182 6418742 6752182 6178112 6528936 55480780 s2736297 57994t96 'l'otal I-iabiliti€s (Including Capital & 52736297 54341906 l) Busness Segments have been identrfied and reponed taking into account thc iarget customer piof €, the naore of producE and services, the diffcring risks and retums, the organisarion sEucture. the iotemal business repomng system and the guidelines prescribcd by dr€ RBl. 2) RBI s Master Dtection od rinancial Stat€m€nts Presentation and Disclosures, r€quires to sub{ivide 'Rctail banking' into (a) Drgital Banking (as defined in RBI circular on Esrablishment ofDigital Banking Units dated April 7, 2022) and; O) Other Retail Banking segncnt. v i-'otes to Standalon€ S€gmetrt Resulls :- t ,r*rrrl the segmentat rcsults for rctail banking segment for Q2 2027 is subdividcd. \ ))\"/LS\v
Page 16
lnduslnd Bank Assignment Cum Novation Mode ofAcquisition Aqgreqate amount ofloans acquired (RJ, in caores) 250.00 Weiehted average rcsidual mafuriw (in vear, 6.',l2 Weiabrcd averaae holding periodby oriainator (in yeart 0.29 nct/rrlion of b\penciat economic intcrcsr by th€ orismator 100%Tarldblc sccrlriiv covcrage R-)linu wrscrdis{nbution ofloans acquircd by value Exter Katle 100%U Notcs: Thc Bank has applied its signil'icant accounting policies in the prcparation of thc standalone finarcial results for the quaner €nded and half year ended Sept€mber 30, 2026 ('the financial resultx'), which are consistent witi those followed in the annual financial statements for the ycar cnded March 31,2026. Any relevant circular / direcrion issued by t}te RBI is implemcntcd prospectively when it bccomes applicatle, uriless specifically required undcr that circular / drrection. 2 The frnancial results have becn arrived at after considcring provision for standard assets, including provision for cxposures to entities with Unhedged Foreign Currency Exposure, non peforming assets, incomc-tax and other usual and nccessary provisions. 3 The financial results have b€en reviewed by rhc Audit Committee and subsequently taken on rccord atrd approved by the Board of Directors at their respectivc meetings hcld on October 23, 2026. The above standalone financial rcsults, for the period5 mentroned therein, havc been subjected to limited teview by the current Joint Statutory Auditors ofthe Banl (Chokhi & Chokhi LLP, Cha(ered Accountants and Borkar & Muzumdar, Chanercd Accountants) and they hav€ issued an unmodified conclusion in their review report ticreon. 4 The financial results have bccn prepared in accordance with the rccognition and mcasurcment principles laid down in Accounting Standards prescribed under S€ction I33 of rhe Companies Act. 2013 (rhe Act) ,cad with rel€vant rulcs issucd thereunder, the relevant Fovisions of thc Banking Regulation Act, 1949, thc circulars, guidelines and directions ksued by tIc Rercrve Bant of India (thc RBI) ftom timc to time (RBI Guidelnes) and other accounting principles generally acccptcd rn India, and is in compliance with thc prcsmtation and disclosurc rcqlircments of the Regulation 33 and Regulation 52 read with Regulation 63 (2) of the SEBI (Listing Obligations and Disclosure Rcquircmcnts) Regulations, 2015 (SEBI LODR), including relevant circulars issued by the SEBI, as amendcd from time to dme. 5 Dctails of resolution plan implemenred undcr t}lc Resolutlor Framework for COVID-19 related sEess as per RBI circular dated August 06, 2020 (Resolution Framework L0) and May 05, 2021 (Rcsolution Framework 2.0) as at S€ptember 30, 2026 are given below: Of(A), aggregare debt that dippcd into NPA during the half year * of(A) amount wntten off during the half'year Of (A) amount paid by t}le during the half- year $ Exposure accounts classified as Stardard consequent to implementation of resolution plan' Position as at thr end of this half year (as on 30 SepterDbcr 2026) T)?c ofborroser Exposue to accounts classificd as standard consequent to implcmentation of resolution plan Positron as at the end of the previous half year (as on 3l March 2026) (A) 019 2.90 20 55 (i) Pcrsonal Loans t.1.38 093 (ii) Corporate Of which MSMEs (iii) Othcrs 55 38 5.06 ?00 i25 43 07 Total 79.76 s.99 2.t9 10.15 63.62 * Includcs cases slipp€d to NPA and subsequendy written off during the half year. $ Amount paid by the borrower during the half year is net movement in the borrower account including additions duc to intcrest capitalisation (if any) Exposure in above table reFesents Fund and Non Fund Based credit cxposure, Dctails ofloans not in default J the uaner enalcd lLl 2026 atc vcn below: *Unsccurcd loan amounting to Rs.153.47 oores acquired out ofRr.1,423.47 crores Assignment Cum Novation Modc ofAcquisition |,123.11Aggregate amounl ofloan5 acquired (Rr. in crore, 2.57wcrghrcd averaar resrdudl mdruriry 0n ycars) 056wcightcd average holding period by originator (in year, Rctcntion of b€neficial cconomic interes( by thc originator toya TanEiblc security covcrase* 100% RadnE wisc distribution ofloans acquired bv valuc Extcmal Ratins 100%Lnratcd FRN 01 I 6 Detaih of loan transferred / acqured during the quarter ended September 30. 2026 undcr Reserve Bant of lndia (Commcrcial Banks ' Financial Statements Prcscntation and Disclosures) Directions, 2025 dated Novcmber28,2025 are givcn b€low: I
Page 17
lnduslnd Bank Sr. No. Item D€scription No. of accounts Totnl outstandiDg (Rs. in crores)r Projects und€r implementation accounts at the beginning of the quanerl 269 10,606.14 Projects under implementation accounts sanoioned during the quanerl 3; 168.21 3 Projccti under implemcntation accounts whcrc DCCO has been achicveal du.ing the quartel ,181.95 4 Projects under implementation accounts at the end of the quaner (I +2-3) 251 1l,o?5.3r' Out of '4' - accounts in respect ofwhich rcsolution process involving extension in original / extended DCCO, a5 the case may be, has becn invoked 19 650.23 5.1 Out of '5' accounts in rcspect of which Resolution plan has been rnplemented r8 6l1.41' 5.2 Out of '5' accounB in respect of which Resolution plan is undcr implementation I 38.16 5.3 Out of'5' - accounts in rcsp€ct of which Resolution plan has failed 6 Out of'5', accounts in respect ofwhich rcsolution proce$ involvin8 extension in original / cxtended DCCO, a5 the case may be, has been invokcd due to chang€ in scopc and size of the project Out of'5', account in respect ofwhich cost overun associatcd with extension in origrnal / extend€d DCCO, as the case may be, was fi[ded 'i.1 Out of'7 , accounts where SBCF was sanctioned dudng financial closure and renewed coDtinuously i.2 Out of'7', accounts where SBCF was not prc sanctioned or rcncwed continuously 8 Out of'4' accounts in respecf ofwhich rcsolution process not involving extension in original / cxtcnded DCCO, as thc casc may be, has becn invoked 81 Out of'8' - accounts in respect of which Resolution plan has becn implcmented 8.1 Out of'8' - accounts in rcspect of which Resolu(ion plan is under implcmentation 8.3 Out of'8' accounts in ofwhich Resolution has failcd Details ofloans not in default ransferred fic a11cr ended mbcr 30. 2026 are bclow: (iii) Details of Non-performing accounts transfefed during the quancr ended September 30, 2026 Rs. in crores number ofa..ounrr Particulars To Asset R€constnrct iotr Companies (ARCS) trans[erees To other transferees Number ofaccounts AEgregale DrincrDal outstandins of loans transfered Weip.hted avera8e rcsidual tenor of tie loans transfeared (in years) Nct book value of loans transfened (at thc time oftransfe, Asgresate considcration Additiolal consldcratjon realized in rcspect of accounti transfcrcd in earlier yearr * 19 85 * Incluales upsidc rcccived in all trusts and amount realised in thc written-offtrusts Details on for Securi Rece RecoveI} RatinB Anticipal€d recover-v as p€r recovelv rating Gross Boot Value (Rr. in cror€s) RR1 100% 150% 39.67 RR2 7 5% 1000/a 539.59 RR3 5A%.75% 321 35 RR] 259,0 500,; 293.32 RR5 141.I5 Unrated Total 1,341.08 7 Details of projects under implementation for the quarter ended Septembcr 30, 2026, as requircd under Resere Bank of India (Commercial Banks - Financial Statemmts: Pnsentation andDisclosures) Directions,2025 dated November 28,2025 are given below: nts disburued to thc cxrs iting projecrs undcr implementation, dunng the quarter nts closed dunng the quarter. ans and advances net ofprovision vemcnt of Rs. I 82.85 crore during the quaner cndcd September 30, 202 6 in prolecti uncler implemmtation accounts existing at thc beSirning of the Mode ofAcquisition Assignmcnt Cum Novation Agqregatc amount ofloans translcrrcd (Rs. in crores) 635.75 weighted average residual maturity (in year, 987 weighted avcrage holding penod (in years) 004 Retention of beneficial economic interest Nrl Tangible securiN covcrage 100% Ratins wise distribution ofloans acquircd by value Extemal Ranng CARE AA. 44r/,, Unrated 56tr/" FRN 101 { I 4 5 I 2
Page 18
Induslnd Bank c 94uz FRN 101 10, *t A At SeDtember 30, 2026Sr. No. Particularc 4 25,170 134.69' I Quantum of CLAS -Number of CLA panners (No) -Numb€r of outstandinS cascs (No) 'Amounr of Gross Outst.nding (R5) : weishtaec Averase rate of intcrcst [%) Fees Daid duins lhe ouancr Micro Finance and Gold LoansI Broad Sectors rn which CLA was made I15.40 19.29 : Pefomance ofloans under CLA 'Standard loans 'Non'p€rforming loans s08Details related to default loss guaranteed, ifany 8 The following table set forth, for the penod indicated, necessary details of Co'Lendin8 Agreements (CLAS) on an agsre8ate basis as per Reserve Bank of India (Commercial Ballk - Transfcr and Dislribution of Credit tusk) Directions, 2025 l. Nct ofwntc-off 9 During the quarter and halfyear ended September 30, 2026, the Ba.t has allottcd 11,960 shares and 38,620 shares respectively, pursuant to the erercise of stock options by ccrtain employees. l0 RBI Guidelmes on Basel III Capital ReBulatrons require bank to make Pillar 3 disclosure including levera8e rario, Liquidity Coverage Ratio and Net Stable Fundin8 Ratro drsclosure along wirh the publication of financial result5. Accordingly, these disclosures have been placed on the wcbsite of the Bank which can bc accesscd at thc following lirik: hnp,s: //www.indusind.com/in,/enlp€rsonal/rcgulatory dsclosure-hEnl Thcse discloslres ale not subjeded to Limlted Rcview by the Joint Statutory Audhors. 11 The Capital Adcquacy Ratio t computed on the basis of extant RBI Buidelines applicablc on the relevant reportin8 dater and the ratro for the corresponding and previous periods is not adjusted to considcr thc impact ofsubsequcnt changes ifany, in thc guidelines. 12 a) Networth is calculated as lxr the Reserve Bank of India (Commercial Banks - ConcenEation fusk Management) Directions. 2025 alated Novembe, 28, 2025, as amelded ftom time to time. b) Debt represents bonowing with Residual maturity ofmore than one year. Equity represents capital and rcs€rve & surplus cxcluding revaluation reserve, foreign clrfiency Eanslation rcse e and deferred tax asscts. c) Total Debt represents total borrowngt of the Banl. 13 In tcrms of Reserve Bant of India (Commercial Banks , Classificaoon, Valuation, and Operation of Investment Ponfolio) Secold Amendment Dtecrions, 2026 dated May 18, 2026, the Banl has tra$ferrcd InvesEnent Fluctuation Reserve (lFR) amounting to R-s. 868.24 crorc to accumulated balance in Profit & Loss Account dunng the qua(er ended Junc 30, 2026. 14 Since, rhe Bank has not issued any secured listcd non convertible debt sccuriues during the quarter and halfyear ended Scptember 30, 2026, the drsclosure under Regulation 54 of SEBI LODR is not applicable for thc said quarter. I 5 Thc Bank has not issued any non-conveniblc securities during the quaner and half-year ended September 30, 2026 and no issue proceeds are pcnding for utilisation. Accordingy, disclosures under RcSulation 52 (7) and 52 (7A) ofSEBI LODR are not applicable for thc said quaner. 16 Other income includes commission incomc fiom non-fund based banking activities, fees, eamingJ ftom foreign exchange and derivative tra.sadions, profit and loss (including revaluaoon) fiom inveJtments and recoveries Iiom accounts previoudy \rrinm ofr, 1 7 Prcvious perioals / year figures have been regroutrcd / reclassified, wherevd nccessary to conform to o,rrrent period classificatlon. Munbai Onobet 23,20 Raji! Anand Managing Direcror & CEO v I