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 01-04-2026
Date of end of financial year 31-03-2027
Date of board meeting when results were approved 16-10-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 12-10-2026
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 16-10-2026   14:45:00
End date and time of board meeting 16-10-2026   16:15:00
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 01-07-2026 01-04-2026
B Date of end of reporting period 30-09-2026 30-09-2026
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 24,55,875.00 47,84,710.00
Income on investments 8,72,503.00 17,25,217.00
Interest on balances with reserve bank of India and other inter bank funds 1,48,817.00 2,83,777.00
Others 49,529.00 91,937.00
Total interest earned 35,26,724.00 68,85,641.00
2 Other income 3,52,386.00 7,88,844.00
3 Total income 38,79,110.00 76,74,485.00
Expenses
4 Interest expenses 23,46,405.00 46,04,735.00
5 Operating expenses
(i) Employees cost 4,46,788.00 9,06,565.00
(ii) Details of other operating expenses
Description of other operating expenses
1 Other operating expenses 3,29,554.00 6,40,546.00
Total other operating Expenses 3,29,554.00 6,40,546.00
Total Operating Expenses 7,76,342.00 15,47,111.00
6 Total expenditure excluding provisions and contingencies 31,22,747.00 61,51,846.00
7 Operating profit before provision and contingencies 7,56,363.00 15,22,639.00
8 Provisions other than tax and contingencies 7,537.00 63,007.00
9 Exceptional items 0.00 0.00
10 Total profit (loss) from ordinary activities before tax 7,48,826.00 14,59,632.00
11 Provision for Tax 1,92,712.00 3,69,603.00
12 Net profit (loss) from ordinary activities after tax 5,56,114.00 10,90,029.00
13 Extraordinary items net of tax expenses 0.00 0.00
14 Net profit (loss) for the period 5,56,114.00 10,90,029.00
15 Share of profit (loss) of associates 35,692.00 85,254.00
16 Profit (loss) of minority interest 1,969.00 3,974.00
17 Net Profit (loss) after taxes minority interest and share of profit (loss) of associates 5,89,837.00 11,71,309.00
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 14.4500 14.4500
Additional Tier 1 ratio 1.4600 1.4600
(iii) (a) Earnings per share before extraordinary items
Basic earnings per share before extraordinary items 5.13 10.19
Diluted earnings per share before extraordinary items 5.13 10.19
(iii) (b) Earnings per share after extraordinary items
Basic earnings per share after extraordinary items 5.13 10.19
Diluted earnings per share after extraordinary items 5.13 10.19
(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 filed with outcome of board meeting on bse and nse on 16.10.2026.


Statement of Asset and Liabilities

Amount in (Lakhs)

Particulars Year ended (dd-mm-yyyy)
Date of start of reporting period 01-04-2026
Date of end of reporting period 30-09-2026
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 1,58,68,342.00
Deposits 17,92,78,002.00
Borrowings 1,37,83,572.00
Other liabilities and provisions
1 Other liabilities and provisions 37,25,434.00
Total of Other liabilities and provisions 37,25,434.00
Total Capital Liabilities 21,28,85,209.00
2 ASSETS
Cash and Balances with Reserve Bank of India 50,45,528.00
Balances with Banks and money at call and short notice 1,02,76,073.00
Investments 5,47,21,747.00
Advances 13,23,83,035.00
Fixed Assets 15,61,089.00
Other Assets
1 Other Assets 88,97,737.00
Total of Other Assets 88,97,737.00
Total Assets 21,28,85,209.00
Disclosure of notes on assets and liabilities Textual Information(1)


Text Block

Textual Information(1) As per pdf filed with outcome of board meeting on bse and nse on 16.10.2026.


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 01-07-2026 01-04-2026
Date of end of reporting period 30-09-2026 30-09-2026
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 11,05,887.00 22,01,190.00
2 Corporate / Wholesale Banking 14,41,304.00 28,91,531.00
3 Retail Banking 12,33,227.00 24,02,519.00
4 Other Banking Operations 98,692.00 1,79,245.00
Total Segment Revenue 38,79,110.00 76,74,485.00
Less: Inter segment revenue 0.00 0.00
Income from operations 38,79,110.00 76,74,485.00
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 Treasury Operations 2,18,508.00 4,48,085.00
2 Corporate / Wholesale Banking 3,60,829.00 7,13,027.00
3 Retail Banking 3,23,076.00 6,19,652.00
4 Other Banking Operations 21,757.00 42,755.00
Total Profit before tax 9,24,170.00 18,23,519.00
i. Finance cost 0.00 0.00
ii. Other Unallocable Expenditure net off Unallocable income 1,75,415.00 3,63,958.00
Profit before tax 7,48,755.00 14,59,561.00
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 Treasury Operations 5,63,30,360.00 5,63,30,360.00
2 Corporate / Wholesale Banking 9,13,33,653.00 9,13,33,653.00
3 Retail Banking 5,55,88,781.00 5,55,88,781.00
4 Other Banking Operations 64,58,554.00 64,58,554.00
Total Segment Assets 20,97,11,348.00 20,97,11,348.00
Un-allocable Assets 31,73,861.00 31,73,861.00
Net Segment Assets 21,28,85,209.00 21,28,85,209.00
4 Segment Liabilities
Segment Liabilities
1 Treasury Operations 5,21,68,245.00 5,21,68,245.00
2 Corporate / Wholesale Banking 8,57,54,674.00 8,57,54,674.00
3 Retail Banking 5,28,46,840.00 5,28,46,840.00
4 Other Banking Operations 59,48,231.00 59,48,231.00
Total Segment Liabilities 19,67,17,990.00 19,67,17,990.00
Un-allocable Liabilities 69,018.00 69,018.00
Net Segment Liabilities 19,67,87,008.00 19,67,87,008.00
Disclosure of notes on segments 1. Segment Liabilities are distributed in the ratio of their respective Segment Assets. 2. Figures of the previous period have been re-grouped/re-classified wherever necessary. 3. As per RBI/DOR/2025-26/147 DOR.LIC.REC.No.66/22-01-001/2025-26 dated November 28, 2025, for the purpose of disclosure under Accounting Standard 17, Segment Reporting issued by ICAI, Digital Banking Segment has been identified as sub-segment under Retail Banking Segment by Reserve Bank of India (RBI). As on September 30, 2026, 8 (eight) Digital Banking Units (DBUs) of the Bank are operating and the segment information disclosed as Digital Banking under Retail Banking Operations is related to the said DBUs.




Cash Flow Statement, Indirect

Amount in (Lakhs)

Particulars Year ended (dd-mm-yyyy)
A Date of start of reporting period 01-04-2026
B Date of end of reporting period 30-09-2026
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 14,59,632.00
2 Adjustments for reconcile profit (loss)
Adjustments to profit (loss)
Adjustments for finance costs 1,31,957.00
Adjustments for depreciation and amortisation expense 68,530.00
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss 0.00
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 (183.00)
Other adjustments to reconcile profit (loss) 0.00
Other adjustments for non-cash items 0.00
Share of profit and loss from partnership firm or association of persons or limited liability partnerships 0.00
Total adjustments to profit (loss) 2,00,304.00
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 (1,07,36,751.00)
Adjustments for increase (decrease) in trade payables 0.00
Adjustments for increase (decrease) in other current liabilities 87,32,927.00
Adjustments for provisions 32,775.00
Total adjustments for working capital (19,71,049.00)
Total adjustments for reconcile profit (loss) (17,70,745.00)
Net cash flows from (used in) operations (3,11,113.00)
Dividends received 0.00
Interest paid 0.00
Interest received 0.00
Income taxes paid (refund) 2,40,811.00
Other inflows (outflows) of cash 0.00
Net cash flows from (used in) operating activities before extraordinary items (5,51,924.00)
Proceeds from extraordinary items 0.00
Payment for extraordinary items 0.00
Net cash flows from (used in) operating activities (5,51,924.00)
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 0.00
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 1,919.00
Purchase of tangible assets 68,821.00
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 5,844.00
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 (61,058.00)
Proceeds from extraordinary items 0.00
Payment for extraordinary items 0.00
Net cash flows from (used in) investing activities (61,058.00)
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 0.00
Dividends paid 3,44,502.00
Interest paid 1,31,957.00
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash (1,156.00)
Net cash flows from (used in) financing activities before extraordinary items (4,77,615.00)
Proceeds from extraordinary items 0.00
Payment for extraordinary items 0.00
Net cash flows from (used in) financing activities (4,77,615.00)
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes (10,90,597.00)
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 (10,90,597.00)
Cash and cash equivalents cash flow statement at beginning of period 1,64,12,198.00
Cash and cash equivalents cash flow statement at end of period 1,53,21,601.00


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 28-02-2029
3 Prem Gupta & Co. Yes 31-12-2027
4 P A & Associates Yes 31-12-2028