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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. <BR> <BR> 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. <BR> 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. <BR> 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. <BR> 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. <BR> <BR> 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 <BR> <BR> Sl. No Item Description Number of accounts Total outstanding <BR> <BR> 1 Projects under implementation accounts at the beginning of the quarter. 7 17,519 <BR> 2 Projects under implementation accounts sanctioned during the quarter. 1 3,288 <BR> 3 Projects under implementation accounts where DCCO has been achieved/closed during the quarter 2 4,142 <BR> 4 Projects under implementation accounts at the end of the quarter. (1+2-3)* 6 17,955 <BR> 5 Out of ‘4’ – accounts in respect of which resolution process involving extension in original/extended <BR> DCCO, as the case may be, has been invoked. 4 12,655 <BR> 5.1 Out of ‘5’ – accounts in respect of which Resolution plan has been implemented. 4 12,655 <BR> 5.2 Out of ‘5’ – accounts in respect of which Resolution plan is under implementation. 4 12,655 <BR> 5.3 Out of ‘5’ – accounts in respect of which Resolution plan has failed. - - <BR> 6 Out of ‘5’, accounts in respect of which resolution process involving extension in original/extended <BR> DCCO, as the case may be, has been invoked due to change in scope and size of the project. - - <BR> 7 Out of ‘5’, account in respect of which cost overrun associated with extension in original/extended <BR> DCCO, as the case may be, was funded   - - <BR> 7.1 Out of ‘7’, accounts where SBCF was sanctioned during financial closure and renewed continuously   - - <BR> 7.2 Out of ‘7’, accounts where SBCF was not pre-sanctioned or renewed continuously   - - <BR> 8 Out of ‘4’ – accounts in respect of which resolution process not involving extension in original/extended <BR> DCCO, as the case may be, has been invoked. - - <BR> 8.1 Out of ‘8’ – accounts in respect of which Resolution plan has been implemented. - - <BR> 8.2 Out of ‘8’ – accounts in respect of which Resolution plan is under implementation. - - <BR> 8.3 Out of ‘8’ – accounts in respect of which Resolution plan has failed. - - <BR> *In respect of number of accounts <BR> <BR> 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: <BR> (i) The Bank has not transferred / acquired any loans not in default through assignment of loans. <BR> (ii) The Bank has not transferred / acquired any stressed loans (Non-performing asset or special mention account). <BR> (iii) Details of ratings of Security Receipts (SR) outstanding as on December 31, 2025 are given below: <BR> <BR> Rating Rating Agency Recovery Rating Carrying value <BR> Unrated NA - - <BR> Total - <BR> 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. <BR> <BR> 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. <BR> <BR> 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. <BR> <BR> 13 Previous period's figures have been regrouped / reclassified, where necessary to conform to current period's classification.2025-04-012025-12-31UnauditedStandalone27115100000561720000022800000083000000330433000008703900000417472000002048170000068100000006538300000133483000003383000000079172000002112100000058051000001489100000431600000004316000000431600000017354000001000.1766024.8824.8824.8824.88729420000024566000000.01960.00670.0116Other operating expense2057500000Other operating expense6538300000Treasury2125800000Corporate/Wholesale Banking3805100000Retail Banking7866500000Other Banking Operations509700000Treasury6684300000Corporate/Wholesale Banking10903100000Retail Banking22833600000Other Banking Operations132620000014307100000417472000001430710000041747200000Treasury150900000Corporate/Wholesale Banking242600000Retail Banking1476000000Other Banking Operations201700000Treasury581700000Corporate/Wholesale Banking497100000Retail Banking4240500000Other Banking Operations4937000002071200000581300000017800000790000020534000005805100000Treasury128499400000Corporate/Wholesale Banking140654700000Retail Banking264673400000Other Banking Operations488700000534316200000762500000535078700000Treasury42034200000Corporate/Wholesale Banking223111700000Retail Banking221506400000Other Banking Operations0486652300000741000004867264000001. 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. <BR> 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. <BR> <BR> 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.