INTEGRATED FILING — BANKING
General information about company
| Scrip code |
532461 |
| NSE Symbol |
PNB |
| MSEI Symbol |
NOTLISTED |
| ISIN |
INE160A01022 |
| Name of bank |
Punjab National Bank |
| Class of security |
Equity |
| Date of start of financial year |
01-04-2025 |
| Date of end of financial year |
31-03-2026 |
| Date of board meeting when results were approved |
18-10-2025 |
| Date on which prior intimation of the meeting for considering financial results was
informed to the exchange |
13-10-2025 |
| Description of presentation currency |
INR |
| Level of rounding used in financial results |
Lakhs |
| Reporting Type |
Quarterly |
| Reporting Quarter |
Second quarter |
| Nature of report standalone or consolidated |
Consolidated |
| Whether results are audited or unaudited |
Unaudited |
| Whether results are audited or unaudited for the Year to date for current period ended/year ended |
Unaudited |
| Segment Reporting |
Multi segment |
| Description of single segment |
|
| Start date and time of board meeting |
18-10-2025
11:15:00 |
| End date and time of board meeting |
18-10-2025 13:40:00
|
| Whether cash flow statement is applicable on company |
Yes |
| Type of cash flow statement |
Cash Flow Indirect |
| Declaration of unmodified opinion or statement on impact of audit qualification |
Declaration of unmodified opinion |
Financial Results - Banking
Amount in (Lakhs)
| Particulars |
3 months/ 6 months ended (dd-mm-yyyy) |
Year to date figures for current period ended (dd-mm-yyyy) |
| A |
Date of start of reporting period |
01-07-2025 |
01-04-2025 |
| B |
Date of end of reporting period |
30-09-2025 |
30-09-2025 |
| C |
Whether results are audited or unaudited |
Unaudited |
Unaudited |
| D |
Nature of report standalone or consolidated |
Consolidated |
Consolidated |
| 1 |
Interest earned
|
|
Interest or discount on advances or bills |
22,10,444.00 |
43,94,773.00 |
|
Income on investments |
8,98,066.00 |
17,83,302.00 |
|
Interest on balances with reserve bank of India and other inter bank funds
|
1,00,834.00 |
2,04,824.00 |
|
Others |
41,932.00 |
1,25,610.00 |
|
Total interest earned |
32,51,276.00 |
65,08,509.00 |
| 2 |
Other income |
4,17,102.00 |
9,59,753.00 |
| 3 |
Total income |
36,68,378.00 |
74,68,262.00 |
|
Expenses
|
| 4 |
Interest expenses |
21,85,786.00 |
43,68,619.00 |
| 5 |
Operating expenses
|
| (i) |
Employees cost |
4,80,751.00 |
10,03,420.00 |
| (ii) |
Details of other operating expenses
|
|
Description of other operating expenses
|
| 1 |
Other operating expenses |
2,86,353.00 |
6,48,882.00 |
|
Total other operating Expenses |
2,86,353.00 |
6,48,882.00 |
|
Total Operating Expenses |
7,67,104.00 |
16,52,302.00 |
| 6 |
Total expenditure excluding provisions and contingencies
| 29,52,890.00 |
60,20,921.00 |
| 7 |
Operating profit before provision and contingencies |
7,15,488.00 |
14,47,341.00 |
| 8 |
Provisions other than tax and contingencies |
62,780.00 |
97,291.00 |
| 9 |
Exceptional items |
0.00 |
0.00 |
| 10 |
Total profit (loss) from ordinary activities before tax
| 6,52,708.00 |
13,50,050.00 |
| 11 |
Provision for Tax |
1,67,844.00 |
6,81,964.00 |
| 12 |
Net profit (loss) from ordinary activities after tax |
4,84,864.00 |
6,68,086.00 |
| 13 |
Extraordinary items net of tax expenses
| 0.00 |
0.00 |
| 14 |
Net profit (loss) for the period |
4,84,864.00 |
6,68,086.00 |
| 15 |
Share of profit (loss) of associates
| 27,195.00 |
60,683.00 |
| 16
| Profit (loss) of minority interest
| (469.00) |
4,253.00 |
| 17
| Net Profit (loss) after taxes minority interest and share of profit
(loss) of associates
| 5,12,528.00 |
7,24,516.00 |
|
| 18 |
Details of equity share capital [Abstract]
|
|
Paid-up equity share capital
| 2,29,859.00 |
2,29,859.00 |
|
Face value of equity share capital
| 2 |
2 |
| 19 |
Reserve excluding revaluation reserves (as per balance sheet of previous accounting year) |
|
|
|
| 20 |
Analytical ratios |
| (i)
| Percentage of share held by government of India |
70.0800 |
70.0800 |
| (ii) |
Capital adequacy ratio
|
|
CET 1 ratio |
12.7800 |
12.7800 |
|
| Additional Tier 1 ratio |
1.6600 |
1.6600 |
| (iii) (a) |
Earnings per share before extraordinary items
|
|
Basic earnings per share before extraordinary items
| 4.46 |
6.3 |
|
Diluted earnings per share before extraordinary items
| 4.46 |
6.3 |
| (iii) (b) |
Earnings per share after extraordinary items
|
|
Basic earnings per share after extraordinary items
| 4.46 |
6.3 |
|
Diluted earnings per share after extraordinary items
| 4.46 |
6.3 |
| (iv) |
NPA Ratios
|
|
| Amount of gross non-performing assets
| 0.00 |
0.00 |
|
Amount of net non-performing assets
| 0.00 |
0.00 |
|
% of gross NPAs |
0 |
0 |
|
% of net NPAs
| 0 |
0 |
|
Return on assets
| 0 |
0 |
| 21 |
Disclosure of notes on financial results by banks
| Textual Information(1) |
Text Block
| Textual Information(1) |
As per PDF |
Statement of Asset and Liabilities
Amount in (Lakhs)
| Particulars |
Year ended (dd-mm-yyyy)
|
| Date of start of reporting period |
01-04-2025 |
| Date of end of reporting period |
30-09-2025 |
| Whether results are audited or unaudited |
Unaudited |
| Nature of report standalone or consolidated |
Consolidated |
| 1 |
Capital and liabilities |
|
Capital |
2,29,859.00 |
|
Reserves and surplus |
1,39,94,823.00 |
|
Deposits |
16,29,13,098.00 |
|
Borrowings |
1,09,16,206.00 |
|
| Other liabilities and provisions |
40,39,530.00 |
|
Total Capital Liabilities |
19,20,93,516.00 |
| 2
| ASSETS
|
|
| Cash and Balances with Reserve Bank of India |
65,24,964.00 |
|
| Balances with Banks and money at call and short notice
| 83,01,508.00 |
|
Investments |
5,31,96,727.00 |
|
Advances |
11,44,44,833.00 |
|
Fixed Assets |
156237400000 |
|
Other Assets |
80,63,110.00 |
|
Total Assets |
19,20,93,516.00 |
|
Disclosure of notes on assets and liabilities |
Textual Information(1) |
Text Block
| Textual Information(1) |
As per PDF |
Format for Reporting Segment wise Revenue, Results and Capital Employed along with the company results
Amount in (Lakhs)
| Particulars |
3 months/ 6 months ended (dd-mm-yyyy) |
Year to date figures for current period ended (dd-mm-yyyy) |
| Date of start of reporting period |
01-07-2025 |
01-04-2025 |
| Date of end of reporting period |
30-09-2025 |
30-09-2025 |
| Whether results are audited or unaudited |
Unaudited |
Unaudited |
| Nature of report standalone or consolidated |
Consolidated |
Consolidated |
| 1 |
Segment Revenue (Income)
|
|
| (net sale/income from each segment should be disclosed) |
| 1 |
Treasury Operations |
11,58,196.00 |
23,45,826.00 |
| 2 |
Corporate/Wholesale Banking |
12,46,371.00 |
26,73,286.00 |
| 3 |
Retail Banking |
10,93,858.00 |
22,13,603.00 |
| 4 |
Other Banking Operations |
1,69,953.00 |
2,35,547.00 |
|
| Total Segment Revenue
| 36,68,378.00 |
74,68,262.00 |
|
Less: Inter segment revenue |
0.00 |
0.00 |
|
Income from operations |
36,68,378.00 |
74,68,262.00 |
| 2
| Segment Result
|
|
| Profit (+) / Loss (-) before tax and interest from each segment
|
| 1 |
Treasury Operations |
2,98,227.00 |
6,53,509.00 |
| 2 |
Corporate/Wholesale Banking |
2,68,319.00 |
5,52,444.00 |
| 3 |
Retail Banking |
2,20,665.00 |
4,53,802.00 |
| 4 |
Other Banking Operations |
39,665.00 |
53,916.00 |
|
Total Profit before tax |
8,26,876.00 |
17,13,671.00 |
|
i. Finance cost |
0.00 |
0.00 |
|
ii. Other Unallocable Expenditure net off Unallocable income
|
1,74,168.00 |
3,63,621.00 |
|
Profit before tax |
6,52,708.00 |
13,50,050.00 |
| 3 |
(Segment Asset - Segment Liabilities) |
|
Segment Asset |
| 1 |
Treasury Operations |
5,44,67,108.00 |
5,44,67,108.00 |
| 2 |
Corporate/Wholesale Banking |
8,10,40,579.00 |
8,10,40,579.00 |
| 3 |
Retail Banking |
4,72,52,644.00 |
4,72,52,644.00 |
| 4 |
Other Banking Operations |
60,14,810.00 |
60,14,810.00 |
|
Total Segment Assets |
18,87,75,141.00 |
18,87,75,141.00 |
|
Un-allocable Assets |
33,18,375.00 |
33,18,375.00 |
|
Net Segment Assets |
19,20,93,516.00 |
19,20,93,516.00 |
| 4 |
Segment Liabilities |
|
Segment Liabilities |
| 1 |
Treasury Operations |
5,08,30,211.00 |
5,08,30,211.00 |
| 2 |
Corporate/Wholesale Banking |
7,64,94,924.00 |
7,64,94,924.00 |
| 3 |
Retail Banking |
4,49,21,798.00 |
4,49,21,798.00 |
| 4 |
Other Banking Operations |
55,47,786.00 |
55,47,786.00 |
| |
Total Segment Liabilities |
17,77,94,719.00 |
17,77,94,719.00 |
| |
Un-allocable Liabilities |
74,115.00 |
74,115.00 |
|
Net Segment Liabilities |
17,78,68,834.00 |
17,78,68,834.00 |
|
Disclosure of notes on segments |
As per PDF |
Cash Flow Statement, Indirect
Amount in (Lakhs)
| Particulars |
Year ended (dd-mm-yyyy) |
| A |
Date of start of reporting period |
01-04-2025 |
| B |
Date of end of reporting period |
30-09-2025 |
| C |
Whether results are audited or unaudited |
Unaudited |
| D |
Nature of report standalone or consolidated |
Consolidated |
| 1 |
Statement of cash flows |
|
Cash flows from used in operating activities |
|
Profit before extraordinary items and tax |
13,50,050.00 |
| 2 |
Adjustments for reconcile profit (loss) |
|
Adjustments to profit (loss) |
|
Adjustments for finance costs |
1,49,784.00 |
|
Adjustments for depreciation and amortisation expense |
58,844.00 |
|
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss
|
(1,65,646.00)
|
|
Adjustments for unrealised foreign exchange losses gains |
0.00 |
|
Adjustments for dividend income |
0.00 |
|
Adjustments for share-based payments |
0.00 |
|
Other adjustments for which cash effects are investing or financing cash flow |
(282.00) |
|
Other adjustments to reconcile profit (loss) |
(4,251.00) |
|
Other adjustments for non-cash items |
1,57,551.00 |
|
Share of profit and loss from partnership firm or association of persons or limited
liability partnerships |
0.00
|
|
Total adjustments to profit (loss) |
1,96,000.00
|
| 3 |
Adjustments for working capital |
|
Adjustments for decrease (increase) in inventories |
0.00 |
|
Adjustments for decrease (increase) in trade receivables |
0.00 |
|
Adjustments for decrease (increase) in other current assets |
(70,88,515.00) |
|
Adjustments for increase (decrease) in trade payables |
0.00 |
|
Adjustments for increase (decrease) in other current liabilities |
56,66,442.00 |
|
Adjustments for provisions |
39,928.00 |
|
Total adjustments for working capital |
(13,82,145.00)
|
|
Total adjustments for reconcile profit (loss) |
(11,86,145.00) |
|
Net cash flows from (used in) operations |
1,63,905.00 |
|
Dividends received |
0.00 |
|
Interest paid |
0.00 |
|
Interest received |
0.00 |
|
Income taxes paid (refund) |
(3,28,428.00) |
|
Other inflows (outflows) of cash |
0.00 |
|
Net cash flows from (used in) operating activities before extraordinary items |
4,92,333.00 |
|
Proceeds from extraordinary items |
0.00 |
|
Payment for extraordinary items |
0.00 |
|
Net cash flows from (used in) operating activities |
4,92,333.00 |
| 4 |
Cash flows from used in investing activities |
|
Cash flows from losing control of subsidiaries or other businesses |
0.00 |
|
Cash flows used in obtaining control of subsidiaries or other businesses |
1,01,374.00
|
|
Other cash receipts from sales of equity or debt instruments of other entities |
0.00 |
|
Other cash payments to acquire equity or debt instruments of other entities |
0.00
|
|
Other cash receipts from sales of interests in joint ventures |
0.00 |
|
Other cash payments to acquire interests in joint ventures |
0.00
|
|
Cash receipts from share of profits of partnership firm or association of persons or
limited liability partnerships |
0.00
|
|
Cash payment for investment in partnership firm or association of persons or limited
liability partnerships |
0.00
|
|
Proceeds from sales of tangible assets |
4,799.00 |
|
Purchase of tangible assets |
66,644.00 |
|
Proceeds from sales of intangible assets |
0.00 |
|
Purchase of intangible assets |
0.00 |
|
Cash advances and loans made to other parties |
0.00 |
|
Cash receipts from repayment of advances and loans made to other parties |
0.00
|
|
Cash payments for future contracts, forward contracts, option contracts and swap contracts
|
0.00 |
|
Cash receipts from future contracts, forward contracts, option contracts and swap
contracts |
0.00 |
|
Dividends received |
0.00 |
|
Interest received |
0.00 |
|
Income taxes paid (refund) |
0.00 |
|
Other inflows (outflows) of cash |
0.00 |
|
Proceeds from government grants |
0.00 |
|
Net cash flows from (used in) investing activities before extraordinary
items |
(1,63,219.00) |
|
Proceeds from extraordinary items |
0.00 |
|
Payment for extraordinary items |
0.00 |
|
Net cash flows from (used in) investing activities |
(1,63,219.00) |
| 5 |
Cash flows from used in financing activities |
|
Proceeds from issuing shares |
0.00 |
|
Proceeds from issuing other equity instruments |
0.00 |
|
Proceeds from issuing debentures notes bonds etc |
0.00 |
|
Proceeds from borrowings |
0.00 |
|
Repayments of borrowings |
99,400.00 |
|
Dividends paid |
3,32,379.00 |
|
Interest paid |
1,49,784.00 |
|
Income taxes paid (refund) |
0.00 |
|
Other inflows (outflows) of cash |
2,963.00 |
|
Net cash flows from (used in) financing activities before extraordinary
items |
(5,78,600.00)
|
|
Proceeds from extraordinary items |
0.00 |
|
Payment for extraordinary items |
0.00 |
|
Net cash flows from (used in) financing activities |
(5,78,600.00)
|
|
Net increase (decrease) in cash and cash equivalents before effect of
exchange rate changes |
(2,49,486.00)
|
| 6 |
Effect of exchange rate changes on cash and cash equivalents |
|
Effect of exchange rate changes on cash and cash equivalents |
0.00 |
|
Net increase (decrease) in cash and cash equivalents |
(2,49,486.00)
|
|
Cash and cash equivalents cash flow statement at beginning of period |
1,50,75,958.00 |
|
Cash and cash equivalents cash flow statement at end of period |
1,48,26,472.00 |
Details of Impact of Audit Qualification
Amount in (Lakhs)
| Whether results are audited or unaudited |
Unaudited |
| Declaration of unmodified opinion or statement on impact of audit qualification |
Declaration of unmodified opinion |
| Auditor's opinion |
|
| Declaration pursuant to Regulation 33 (3) (d) of SEBI (LODR) Regulation, 2015:
The company declares that its Statutory Auditor/s have issued an Audit Report with unmodified
opinion for the period on Standalone results |
Yes |
| Sr No. |
Audit firm's name |
Whether the firm holds a valid peer review certificate issued by Peer Review Board of ICAI |
Certificate valid upto |
| 1 |
Ummed Jain & Co |
Yes |
31-07-2028 |
| 2 |
N K Bhargava & Co |
Yes |
28-02-2026 |
| 3 |
P S D & Associates |
Yes |
31-01-2026 |
| 4 |
Prem Gupta & Co. |
Yes |
31-12-2027 |
| 5 |
P A & Associates |
Yes |
30-11-2025 |