| Scrip code | 542867 |
|---|---|
| NSE Symbol | CSBBANK |
| MSEI Symbol | NOTLISTED |
| ISIN | INE679A01013 |
| Name of bank | CSB BANK LIMITED |
| 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 | 28-01-2026 |
| Date on which prior intimation of the meeting for considering financial results was informed to the exchange | 29-12-2025 |
| Description of presentation currency | INR |
| Level of rounding used in financial results | Lakhs |
| Reporting Type | Quarterly |
| Reporting Quarter | Third quarter |
| Nature of report standalone or consolidated | Standalone |
| 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 | 28-01-2026 12:40:00 |
| End date and time of board meeting | 28-01-2026 13:30:00 |
| Whether cash flow statement is applicable on company | |
| Type of cash flow statement | |
| Declaration of unmodified opinion or statement on impact of audit qualification | Not applicable |
| Whether statement on deviation or variation for proceeds of public issue, rights issue, preferential issue, qualified institutions placement etc. is applicable to the company for the current quarter? | No |
| No. of times funds raised during the quarter | |
| Whether the disclosure for the Default on Loans and Debt Securities is applicable to the entity? | No |
| No default as on 31 December 2025 | |
| 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 | 01-10-2025 | 01-04-2025 |
| B | Date of end of reporting period | 31-12-2025 | 31-12-2025 |
| C | Whether results are audited or unaudited | Unaudited | Unaudited |
| D | Nature of report standalone or consolidated | Standalone | Standalone |
| 1 | Interest earned | ||
| Interest or discount on advances or bills | 95,204.00 | 2,71,151.00 | |
| Income on investments | 18,738.00 | 56,172.00 | |
| Interest on balances with reserve bank of India and other inter bank funds | 1,065.00 | 2,280.00 | |
| Others | 416.00 | 830.00 | |
| Total interest earned | 1,15,423.00 | 3,30,433.00 | |
| 2 | Other income | 27,648.00 | 87,039.00 |
| 3 | Total income | 1,43,071.00 | 4,17,472.00 |
| Expenses | |||
| 4 | Interest expenses | 70,104.00 | 2,04,817.00 |
| 5 | Operating expenses | ||
| (i) | Employees cost | 23,181.00 | 68,100.00 |
| (ii) | Details of other operating expenses | ||
| Description of other operating expenses | |||
| 1 | Other operating expense | 20,575.00 | 65,383.00 |
| Total other operating Expenses | 20,575.00 | 65,383.00 | |
| Total Operating Expenses | 43,756.00 | 1,33,483.00 | |
| 6 | Total expenditure excluding provisions and contingencies | 1,13,860.00 | 3,38,300.00 |
| 7 | Operating profit before provision and contingencies | 29,211.00 | 79,172.00 |
| 8 | Provisions other than tax and contingencies | 8,677.00 | 21,121.00 |
| 9 | Exceptional items | 0.00 | 0.00 |
| 10 | Total profit (loss) from ordinary activities before tax | 20,534.00 | 58,051.00 |
| 11 | Provision for Tax | 5,267.00 | 14,891.00 |
| 12 | Net profit (loss) from ordinary activities after tax | 15,267.00 | 43,160.00 |
| 13 | Extraordinary items net of tax expenses | 0.00 | 0.00 |
| 14 | Net profit (loss) for the period | 15,267.00 | 43,160.00 |
| 15 | Share of profit (loss) of associates | ||
| 16 | Profit (loss) of minority interest | ||
| 17 | Net Profit (loss) after taxes minority interest and share of profit (loss) of associates | 15,267.00 | 43,160.00 |
| 18 | Details of equity share capital [Abstract] | ||
| Paid-up equity share capital | 17,354.00 | 17,354.00 | |
| Face value of equity share capital | 10 | 10 | |
| 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 | 0 | 0 |
| (ii) | Capital adequacy ratio | ||
| CET 1 ratio | 17.6600 | 17.6600 | |
| Additional Tier 1 ratio | 0 | 0 | |
| (iii) (a) | Earnings per share before extraordinary items | ||
| Basic earnings per share before extraordinary items | 8.8 | 24.88 | |
| Diluted earnings per share before extraordinary items | 8.8 | 24.88 | |
| (iii) (b) | Earnings per share after extraordinary items | ||
| Basic earnings per share after extraordinary items | 8.8 | 24.88 | |
| Diluted earnings per share after extraordinary items | 8.8 | 24.88 | |
| (iv) | NPA Ratios | ||
| Amount of gross non-performing assets | 72,942.00 | 72,942.00 | |
| Amount of net non-performing assets | 24,566.00 | 24,566.00 | |
| % of gross NPAs | 1.9600 | 1.9600 | |
| % of net NPAs | 0.6700 | 0.6700 | |
| Return on assets | 1.1800 | 1.1600 | |
| 21 | Disclosure of notes on financial results by banks | Textual Information(1) | |
| Textual Information(1) | 3 The above unaudited financial results for the quarter and nine months ended December 31, 2025, have been reviewed by the Audit Committee of the Board and thereafter approved by the Board of Directors of the Bank in their respective meeting held on January 28, 2026. These results have been subjected to limited review by the joint statutory auditors of the Bank, viz. Walker Chandiok & Co LLP and Sundaram & Srinivasan, Chartered Accountants and an unmodified review report has been issued. 4 These financial results have been prepared in accordance with the recognition and measurement principles laid down in Accounting Standards prescribed under Section 133 of the Companies Act, 2013 read with Companies (Accounting Standards) Rules, 2021, 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 ('RBI Guidelines') and other accounting principles generally accepted in India, and is in compliance with the presentation and disclosure requirements of the Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended including relevant circulars issued by the SEBI from time to time. The Bank has applied its significant accounting policies in the preparation of these financial results, consistent with those followed in the annual financial statements for the year ended March 31, 2025. 5 Other income includes fees earned from providing services to customers, commission from non-fund-based banking activities, earnings from foreign exchange transactions, selling of third-party products, profit on sale of investments (net), income from sale of PSLC etc. 6 The Capital Adequacy Ratio is computed on the basis of RBI guidelines applicable on the relevant reporting dates and the ratio for the corresponding previous period is not adjusted to consider the impact of subsequent changes if any, in the guidelines. 7 The Bank follows the trust route for administering 'CSB Employee Stock Option Scheme, 2019'. During the quarter ended December 31, 2025, the Bank has not issued any equity shares to ‘CSB ESOS Trust’. However, option grantees exercised 81,155 options during the quarter ended December 31, 2025. 8 Disclosure related to Project Finance for the quarter ended December 31,2025, as per the Reserve Bank of India (Commercial Banks - Financial Statements: Presentation and Disclosures) Directions, 2025 dated November 28, 2025, is given below Sl. No Item Description Number of accounts Total outstanding 1 Projects under implementation accounts at the beginning of the quarter. 7 17,519 2 Projects under implementation accounts sanctioned during the quarter. 1 3,288 3 Projects under implementation accounts where DCCO has been achieved/closed during the quarter 2 4,142 4 Projects under implementation accounts at the end of the quarter. (1+2-3)* 6 17,955 5 Out of ‘4’ – accounts in respect of which resolution process involving extension in original/extended DCCO, as the case may be, has been invoked. 4 12,655 5.1 Out of ‘5’ – accounts in respect of which Resolution plan has been implemented. 4 12,655 5.2 Out of ‘5’ – accounts in respect of which Resolution plan is under implementation. 4 12,655 5.3 Out of ‘5’ – accounts in respect of which Resolution plan has failed. - - 6 Out of ‘5’, accounts in respect of which resolution process involving extension in original/extended DCCO, as the case may be, has been invoked due to change in scope and size of the project. - - 7 Out of ‘5’, 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. - - *In respect of number of accounts 9 Details of loans transferred / acquired during the quarter ended December 31, 2025 as per the Reserve Bank of India (Commercial Banks - Financial Statements: Presentation and Disclosures) Directions, 2025 dated November 28, 2025, are given below: (i) The Bank has not transferred / acquired any loans not in default through assignment of loans. (ii) The Bank has not transferred / acquired any stressed loans (Non-performing asset or special mention account). (iii) Details of ratings of Security Receipts (SR) outstanding as on December 31, 2025 are given below: Rating Rating Agency Recovery Rating Carrying value Unrated NA - - Total - 10 The Bank does not have any Subsidiaries/Associates/Joint ventures as on December 31, 2025, hence, disclosure related to Consolidated Financial Statement is not applicable. 11 On November 21, 2025, the Government of India notified four Labour Codes - the Code on Wages, 2019, the Industrial Relations Code, 2020, the Code on Social Security, 2020, and the Occupational Safety, Health and Working Conditions Code, 2020, collectively referred to as the 'New Labour Codes', consolidating 29 existing labour laws. The Ministry of Labour & Employment has published draft Central Rules and FAQs on December 30, 2025, to facilitate assessment of the financial impact arising from these regulatory changes. Accordingly, the Bank has recognised an estimated incremental impact of INR 522 Lakhs under 'Employees cost' in the Profit and Loss Account during the quarter and nine months ended December 31, 2025, considering best information available. The Bank continues to monitor the finalisation of Central and State Rules and clarifications from the Government on the New Labour Codes and would provide appropriate accounting effect on the basis of such developments, as needed. 12 In accordance with 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.csb.bank.in/basel-2basel-3-disclosures. These disclosures have not been subjected to audit/review by the Joint Statutory Auditors of the Bank. 13 Previous period's figures have been regrouped / reclassified, where necessary to conform to current period's classification. |
|---|
| 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 | 01-10-2025 | 01-04-2025 | |||||
| Date of end of reporting period | 31-12-2025 | 31-12-2025 | |||||
| Whether results are audited or unaudited | Unaudited | Unaudited | |||||
| Nature of report standalone or consolidated | Standalone | Standalone | |||||
| 1 | Segment Revenue (Income) | ||||||
| (net sale/income from each segment should be disclosed) | |||||||
| 1 | Treasury | 21,258.00 | 66,843.00 | ||||
| 2 | Corporate/Wholesale Banking | 38,051.00 | 1,09,031.00 | ||||
| 3 | Retail Banking | 78,665.00 | 2,28,336.00 | ||||
| 4 | Other Banking Operations | 5,097.00 | 13,262.00 | ||||
| Total Segment Revenue | 1,43,071.00 | 4,17,472.00 | |||||
| Less: Inter segment revenue | |||||||
| Income from operations | 1,43,071.00 | 4,17,472.00 | |||||
| 2 | Segment Result | ||||||
| Profit (+) / Loss (-) before tax and interest from each segment | |||||||
| 1 | Treasury | 1,509.00 | 5,817.00 | ||||
| 2 | Corporate/Wholesale Banking | 2,426.00 | 4,971.00 | ||||
| 3 | Retail Banking | 14,760.00 | 42,405.00 | ||||
| 4 | Other Banking Operations | 2,017.00 | 4,937.00 | ||||
| Total Profit before tax | 20,712.00 | 58,130.00 | |||||
| i. Finance cost | |||||||
| ii. Other Unallocable Expenditure net off Unallocable income | 178.00 | 79.00 | |||||
| Profit before tax | 20,534.00 | 58,051.00 | |||||
| 3 | (Segment Asset - Segment Liabilities) | ||||||
| Segment Asset | |||||||
| 1 | Treasury | 12,84,994.00 | 12,84,994.00 | ||||
| 2 | Corporate/Wholesale Banking | 14,06,547.00 | 14,06,547.00 | ||||
| 3 | Retail Banking | 26,46,734.00 | 26,46,734.00 | ||||
| 4 | Other Banking Operations | 4,887.00 | 4,887.00 | ||||
| Total Segment Assets | 53,43,162.00 | 53,43,162.00 | |||||
| Un-allocable Assets | 7,625.00 | 7,625.00 | |||||
| Net Segment Assets | 53,50,787.00 | 53,50,787.00 | |||||
| 4 | Segment Liabilities | ||||||
| Segment Liabilities | |||||||
| 1 | Treasury | 4,20,342.00 | 4,20,342.00 | ||||
| 2 | Corporate/Wholesale Banking | 22,31,117.00 | 22,31,117.00 | ||||
| 3 | Retail Banking | 22,15,064.00 | 22,15,064.00 | ||||
| 4 | Other Banking Operations | 0.00 | 0.00 | ||||
| Total Segment Liabilities | 48,66,523.00 | 48,66,523.00 | |||||
| Un-allocable Liabilities | 741.00 | 741.00 | |||||
| Net Segment Liabilities | 48,67,264.00 | 48,67,264.00 | |||||
| Disclosure of notes on segments | 1. For the above segment reporting, the reportable segments are identified as Treasury, Corporate/ Wholesale Banking, Retail Banking and Other Banking Operations in compliance with the RBI Guidelines. The business operations of the Bank are substantially concentrated in India and for the purpose of Segment Reporting as per Accounting Standard-17, the Bank is considered to operate only in domestic segment. 2. As per RBI Circular DOR.AUT.REC.12/22.01.001/2022-23 dated April 07, 2022 on establishment of Digital Banking Unit (DBU), for the purpose of disclosure under 'Accounting Standard 17 - Segment Reporting', ‘Digital Banking’ has to be identified as a sub-segment under Retail Banking. Since, the Bank has not established DBU, Digital Banking has not been disclosed as a sub-segment under Retail Banking. | ||||||