| 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 | 01-04-2026 |
| Date of end of financial year | 31-03-2027 |
| Date of board meeting when results were approved | 22-07-2026 |
| Date on which prior intimation of the meeting for considering financial results was informed to the exchange | 02-07-2026 |
| Description of presentation currency | INR |
| Level of rounding used in financial results | Lakhs |
| Reporting Type | Quarterly |
| Reporting Quarter | First 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 | |
| Segment Reporting | Multi segment |
| Description of single segment | |
| Start date and time of board meeting | 22-07-2026 11:30:00 |
| End date and time of board meeting | 22-07-2026 12:45:00 |
| Whether cash flow statement is applicable on company | |
| Type of cash flow statement | |
| Declaration of unmodified opinion or statement on impact of audit qualification | Declaration of unmodified opinion |
| 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 |
| There is no default on borrowings of the Banks as on 30 June 2026 | |
| 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 | 01-04-2026 | 01-04-2026 |
| B | Date of end of reporting period | 30-06-2026 | 30-06-2026 |
| 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 | 1,07,231.00 | 1,07,231.00 | |
| Income on investments | 20,434.00 | 20,434.00 | |
| Interest on balances with reserve bank of India and other inter bank funds | 729.00 | 729.00 | |
| Others | 338.00 | 338.00 | |
| Total interest earned | 1,28,732.00 | 1,28,732.00 | |
| 2 | Other income | 22,875.00 | 22,875.00 |
| 3 | Total income | 1,51,607.00 | 1,51,607.00 |
| Expenses | |||
| 4 | Interest expenses | 80,866.00 | 80,866.00 |
| 5 | Operating expenses | ||
| (i) | Employees cost | 25,256.00 | 25,256.00 |
| (ii) | Details of other operating expenses | ||
| Description of other operating expenses | |||
| 1 | Other operating expenses | 20,408.00 | 20,408.00 |
| Total other operating Expenses | 20,408.00 | 20,408.00 | |
| Total Operating Expenses | 45,664.00 | 45,664.00 | |
| 6 | Total expenditure excluding provisions and contingencies | 1,26,530.00 | 1,26,530.00 |
| 7 | Operating profit before provision and contingencies | 25,077.00 | 25,077.00 |
| 8 | Provisions other than tax and contingencies | 4,903.00 | 4,903.00 |
| 9 | Exceptional items | 0.00 | 0.00 |
| 10 | Total profit (loss) from ordinary activities before tax | 20,174.00 | 20,174.00 |
| 11 | Provision for Tax | 5,170.00 | 5,170.00 |
| 12 | Net profit (loss) from ordinary activities after tax | 15,004.00 | 15,004.00 |
| 13 | Extraordinary items net of tax expenses | 0.00 | 0.00 |
| 14 | Net profit (loss) for the period | 15,004.00 | 15,004.00 |
| 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 | 15,004.00 | 15,004.00 |
| 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 | 18.9600 | 18.9600 | |
| Additional Tier 1 ratio | 0 | 0 | |
| (iii) (a) | Earnings per share before extraordinary items | ||
| Basic earnings per share before extraordinary items | 8.65 | 8.65 | |
| Diluted earnings per share before extraordinary items | 8.65 | 8.65 | |
| (iii) (b) | Earnings per share after extraordinary items | ||
| Basic earnings per share after extraordinary items | 8.65 | 8.65 | |
| Diluted earnings per share after extraordinary items | 8.65 | 8.65 | |
| (iv) | NPA Ratios | ||
| Amount of gross non-performing assets | 71,542.00 | 71,542.00 | |
| Amount of net non-performing assets | 15,768.00 | 15,768.00 | |
| % of gross NPAs | 1.7500 | 1.7500 | |
| % of net NPAs | 0.3900 | 0.3900 | |
| Return on assets | 1.0600 | 1.0600 | |
| 21 | Disclosure of notes on financial results by banks | Textual Information(1) | |
| Textual Information(1) | 3 The above unaudited financial results for the quarter ended June 30, 2026, 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 July 22, 2026. These results have been reviewed 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, 2026. 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 June 30, 2026, the Bank has not issued any equity shares to ‘CSB ESOS Trust’. However, option grantees exercised 1,69,973 options during the quarter ended June 30, 2026. 8 In accordance with RBI Direction RBl/2026-27 /79 DOR.CAP.REC.No.68/21.01.002/2026-27 dated May 8, 2026, the Bank has included the profits earned during the quarter ended June 30, 2026, for the purpose of computing its Capital to Risk-Weighted Assets Ratio (CRAR). Further, pursuant to RBI Direction RBl/2026-27/83 DOR.MRG.REC.No.71/00-00-001/2026-27 dated May 18, 2026, being the Second Amendment Directions, 2026 relating to the Classification, Valuation and Operation of Investment Portfolio, the Bank has transferred Rs.17,032 lakhs from the Investment Fluctuation Reserve (IFR) to General Reserve (Revenue and Other Reserves) during the quarter ended June 30, 2026. 9 Disclosure related to Project Finance for the quarter ended June 30, 2026, as per the Reserve Bank of India (Commercial Banks - Financial Statements: Presentation and Disclosures) Directions, 2025 dated November 28, 2025, is given below; (Rs. in Lakhs) Sl. No Item Description Number of accounts Total outstanding 1 Projects under implementation accounts at the beginning of the quarter. 6 20,984 2 Projects under implementation accounts sanctioned during the quarter. 2 160 3 Projects under implementation accounts where DCCO has been achieved/closed during the quarter 4 18,346 4 Projects under implementation accounts at the end of the quarter. (1+2-3)* 4 3,347** 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. 1 2,826 5.1 Out of ‘5’ – accounts in respect of which Resolution plan has been implemented. 1 2,826 5.2 Out of ‘5’ – accounts in respect of which Resolution plan is under implementation. - - 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 ** Includes movement of Rs. 549 lakhs during the quarter ended June 30, 2026 in projects under implementation account existing at the beginning of the quarter. 10 Details of loans transferred / acquired during the quarter ended June 30, 2026 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 June 30, 2026 are given below: Rating Rating Agency Recovery Rating Carrying value Unrated NA - - Total - iv) The Bank has not entered into any co-lending transaction during the quarter. 11 The Bank does not have any Subsidiaries/Associates/Joint ventures as on June 30, 2026, hence, disclosure related to Consolidated Financial Statement is not applicable. 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 The figures for the quarter ended March 31, 2026 are balancing figures between audited published figures for financial year ended March 31, 2026 and the unaudited published figures for nine months ended December 31, 2025. 14 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 | 01-04-2026 | 01-04-2026 | |||||
| Date of end of reporting period | 30-06-2026 | 30-06-2026 | |||||
| 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 | 23,564.00 | 23,564.00 | ||||
| 2 | Corporate/Wholesale Banking | 38,220.00 | 38,220.00 | ||||
| 3 | Retail Banking | 86,216.00 | 86,216.00 | ||||
| 4 | Other Banking Operations | 3,607.00 | 3,607.00 | ||||
| Total Segment Revenue | 1,51,607.00 | 1,51,607.00 | |||||
| Less: Inter segment revenue | |||||||
| Income from operations | 1,51,607.00 | 1,51,607.00 | |||||
| 2 | Segment Result | ||||||
| Profit (+) / Loss (-) before tax and interest from each segment | |||||||
| 1 | Treasury | 1,470.00 | 1,470.00 | ||||
| 2 | Corporate/Wholesale Banking | 2,839.00 | 2,839.00 | ||||
| 3 | Retail Banking | 14,599.00 | 14,599.00 | ||||
| 4 | Other Banking Operations | 1,279.00 | 1,279.00 | ||||
| Total Profit before tax | 20,187.00 | 20,187.00 | |||||
| i. Finance cost | |||||||
| ii. Other Unallocable Expenditure net off Unallocable income | 13.00 | 13.00 | |||||
| Profit before tax | 20,174.00 | 20,174.00 | |||||
| 3 | (Segment Asset - Segment Liabilities) | ||||||
| Segment Asset | |||||||
| 1 | Treasury | 15,18,468.00 | 15,18,468.00 | ||||
| 2 | Corporate/Wholesale Banking | 14,84,409.00 | 14,84,409.00 | ||||
| 3 | Retail Banking | 27,95,451.00 | 27,95,451.00 | ||||
| 4 | Other Banking Operations | 4,122.00 | 4,122.00 | ||||
| Total Segment Assets | 58,02,450.00 | 58,02,450.00 | |||||
| Un-allocable Assets | 7,630.00 | 7,630.00 | |||||
| Net Segment Assets | 58,10,080.00 | 58,10,080.00 | |||||
| 4 | Segment Liabilities | ||||||
| Segment Liabilities | |||||||
| 1 | Treasury | 2,80,711.00 | 2,80,711.00 | ||||
| 2 | Corporate/Wholesale Banking | 29,83,852.00 | 29,83,852.00 | ||||
| 3 | Retail Banking | 20,27,880.00 | 20,27,880.00 | ||||
| 4 | Other Banking Operations | 0.00 | 0.00 | ||||
| Total Segment Liabilities | 52,92,443.00 | 52,92,443.00 | |||||
| Un-allocable Liabilities | 0.00 | 0.00 | |||||
| Net Segment Liabilities | 52,92,443.00 | 52,92,443.00 | |||||
| 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's Master Direction, 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. | ||||||
| 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 | M/s. Walker Chandiok & Co LLP, Chartered Accountants | Yes | 31-05-2028 | ||
|---|---|---|---|---|---|
| 2 | M/s. Sundaram & Srinivasan, Chartered Accountants | Yes | 30-09-2027 | ||