Induslnd Bank

Iuly 27,2021

National Stock Exchange of India Ltd. (Synbol: INDUSINDBK) BSE Ltd. (Scrip Code: 532187) India lnternational Exchange (Scrip Code: 1100027)

Madam / Dear Sir,

Sub: Disclosure pursuant to Regulation 30 and Regulation 33 ofsEBI (Listing obligations and Disclosure Requirements) Regulations' 2015

Re: Outcome - Unaudited Financial Results and Limited Review Report for the quarter ended June 30, 2021

In compliance with Regulation 30 and Regulation 33 of SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 CSEBI Listing Regulations'), we notify that the Board of Directors at their meeting held today at Mumbai, have approved, inter alia, Unaudited Standalone and Consolidated Financial Results ofthe Bank for the quarter ended June 30, 2021

The Board also took note of the 'Limited Review Report' issued by M/s. Haribhakti & Co. LLP' Chartered Accountants, Statutory Auditors of the Bank.

!t^.-' The Board Meeting commenced at 1.30 p.m. and concluded at 4155 p'm.

In compliance with the SEBI Listing Regulations, the Financial Results along with Limited Review Report are also being hosted on the Bank's website at www.indusind.com.

Kindly take the above information on record.

Thanking you,

Yours faithfully, For Induslnd Bank Ltd.

Haresh Company

EncL. a/a

Cc: Singapore Stock Exchange Luxembourg Stock Exchange

Solit.i.e CorpoEte Patk Offi<e: Induslnd Bank Limited, Building No.7, Solitaire Corporation Park, Andheri- Ghatkoper Link Road, Chakala, Andheri(E), Mumbai- 400 093' IndiaTel: (0022)66412887

Chartered Accountants

Independent Auditor's Review Report on quarterlv Unaudited Consolidated Financial Results of Induslnd Bank Limited pursuant to the Requlation 33 of SEE| (Listins Obliqations and Disclosures Requirementsl Requlations. 201 5 (as amended)

To The Board of Directors

Induslnd Bank Limited

¹. We have reviewed the accompanying Statement of Unaudited Consolidated Financial Results of Induslnd Bank Limited ("the Parent" or "the Bank") and its subsidiary (the Parent and its subsidiary together referred to as "the Group"), its share of the net profit after tax of its associate for the quarter ended June 30,2021 ("the Statement"), being submitted by the Parent pursuant to the requirements of Regulation 33 of the SEBI (Listing Obligations and Disc[osure Requirements) Regulations, 2015, as amended ('Listing Regutations'), except for the disctosures relating to Pitlar 3 disclosure as at June 30, 2021, inctuding teverage ratio and liquidity coverage ratio under Basel lll Capitat Regulations as have been disctosed on the Bank's website and in resDect of which a link has been orovided in the Statement and have not been reviewed by us.
1. This Statement, which is the responsibility of the Parent's Management and approved by the Parent's Board of Directors, has been prepared in accordance with the recognition and measurement principles laid down in Accounting Standard 25 "lnterim Financial Reporting" prescribed under Section 133 of the Companies Act, 2013 read with retevant rutes issued thereunder, the retevant provisions of the Banking Regulation Act, 1949, the circulars, guidelines and directions issued by the Reserve Bank of India (RBl) from time to time ("RBl Guidetines") and other accounting principles generatly accepted in India. Our responsibitity is to issue a report on the Statement based on our review.
1. We conducted our review of the Statement in accordance with the Standard on Review Engagements (SRE) 2410, "Review of Interim Financia[ Information Performed by the Independent Auditor of the Entity" issued by the Institute of Chartered Accountants of India. This standard requires that we plan and perform the review to obtain moderate assurance as to whether the Statement is free of material misstatement. A review is timited primarily inquiries of the personnel and anatytical procedures apptied to financial data and thus less assurance than an audit. We have not performed an audit and accordingly, we an audit opinion.

H.ribhakti I Co. LLP, Chartered Accountants Regn. No. AAC- 3768, a limited liability partnership registered in lndia (converted on 17th June, 2014 from a firm Haribhakti & Co, FRNi 103521w) Registered officesi 705, Leeta Business Park, Andheri-Kurta Road, Andheri (E), Mumbai 400 059, India. TeL:+91 22 6672 9999 Faxt+91 22 &72 97n

Other offices: Ahmedabad, 8€ngaturu, Chennai, Coimbatore, Hyderabad, Kolkata, New Delhi, Pune.

Chartered Accountants

We atso performed procedures in accordance with the circular issued by the SEBI under Regulation 33(8) of the SEBI (Listing Obtigations and Disctosure Requirements) Regutations, 2015, as amended, to the extent appticabte.

The Statement includes the resutts of the followinc entities:

Sr.	Name of Company	Relation
No.
	Induslnd Bank Limited	Hotding Company
L	Bharat Financial Inclusion Limited (Formerly known as Induslnd FinanciaI Inclusion Limitedl	Subsidiary
J	Induslnd Marketing and FinanciaI Services Private Limited	Associate

1. Based on our review conducted and procedures performed as stated in paragraph 3 above, and based on consideration of the review report of the other auditor referred to in paragraph 7 below, nothing has come to our attention that causes us to believe that the accompanying Statement, prepared in accordance with the recognition and measurement principtes laid down in the aforesaid Accounting Standard, RBI Guidetines and other accounting principtes generally accepted in India, has not disctosed the information required to be disctosed in terms of Regutation 33 of the SEBI (Listing Obligations and Disctosure Requirements) Regutations, 2015, as amended, including the manner in which it is to be disctosed, except for the disctosures relating to Pittar 3 disctosure as at June 30,2021, inctuding leverage ratio and liquidity coverage ratio under Basel lll Capitat Regutations as have been disclosed on the Bank's website and in respect of which a link has been provided in the Statement and have not been reviewed by us, or that it contains any material misstatement,
1. We draw attention to Note 8 to the Statement which exptains that the extent to which COVID-19 pandemic will impact the Group's operations and unaudited consolidated financiaI is dependent on future developments, which are highly uncertain.

is not modified in respect of this matter.

Chartered Accountants

7' The unaudited consolidated financial results includes the Group's share of net profit after tax of Rs.6 Lakhs for the quarter ended June 30, 2021, as considered in the unaudited consolidated financial results, in respect of one associate, whose interim financial results have not been reviewed by us. These interim financial statements resutts have been reviewed by other auditor whose report have been furnished to us by the Management ano our report on the Statement, in so far as it relates to the amounts and disctosures inctuded in respect of this associate, is based solety on the reports of the other auditor. Our report on the Statement is not modified in respect of the above matter.

For Haribhakti & Co. LLP Chartered Accountants lCAl Firm Registration No.103523W

Purushottam Nyati Partner Membership No. 118970

,0,*. ?1L13i 4o rlA a ^A I s Bzgs

Place: Mumbai Date: July 27,2021

IndusInd Bank

Regd. Office : 2401, Gen. Thimmayya Road, Cantonment, Pune 411 001
CIN : L65191PN1994PLC076333

Unaudited Consolidated Financial Results for the quarter ended June 30, 2021

					(Rs. in lakhs)
Sr. No.	Particulars	Ouarter ended 30.06.2021 (unaudited)	Quarter ended 31.03.2021 (audited) (Refer Note 5)	Quarter ended 30.06.2020 (unaudited)	Year ended 31.03.2021 (audited)
1.	Interest Earned $(a)+(b)+(c)+(d)$	757470	741936	716173	2899980
(a)	Interest / Discount on Advances / Bills	618118	612095	606600	2408535
(b)	Income on Investments	99838	96152	100152	384611
(c)	Interest on balances with Reserve Bank of India and other inter-bank funds	29966	27068	2080	67737
(d)	Others	9548	6621	7341	39097
2.	Other Income	178806	178035	152044	650088
3.	Total Income $(1+2)$	936276	919971	868217	3550068
4.	Interest Expended	401099	388475	385254	1547191
5.	Operating Expenses (i)+(ii)	216628	218629	190189	815682
(i)	Employees Cost	84285	82716	74288	303924
(ii)	Other Operating Expenses	132343	135913	115901	511758
6.	Total Expenditure Excluding Provisions and Contingencies $(4+5)$	617727	607104	575443	2362873
7.	Operating Profit before Provisions and Contingencies $(3-6)$	318549	312867	292774	1187195
8.	Provisions (other than tax) and Contingencies	184402	186569	225888	794253
9.	Exceptional items
	10. Profit (+) / Loss (-) from Ordinary Activities before Tax $(7-8-9)$	134147	126298	66886	392942
11.	Tax Expense	32542	33691	15852	99954
	12. Net Profit (+) / Loss (-) from Ordinary Activities after $Tax(10-11)$	101605	92607	51034	292988
13.	Extraordinary items (net of tax expense)	ä,	ù.	L.	u
	14. Net Profit before share of Associate (12-13)	101605	92607	51034 5	292988 22
15	Share in profit/(loss) of Associate	6 101611	15 92622	51039	293010
16	Net Profit $(+)$ / Loss $(-)$ for the period $(14+15)$	77388	77337	69357	77337
17	Paid up Equity Share Capital (Face Value: Rs.10/- each)				4241367
	18. Reserves excluding revaluation reserves 19. Analytical Ratios
(i)	Percentage of shares held by Government of India	0.00	0.00	0.00	0.00
	(ii) Capital Adequacy Ratio (%) - Basel III	17.57	17.38	15.16	17.38
	(iii) Earnings per share (EPS) - (Basic and Diluted) (Rs.)
	(a) Basic EPS for the period/year before Extraordinary items (not annualized)	13.14	12.11	7.36	40.03
	Diluted EPS for the period/year before Extraordinary items (not annualized)	13.11	12.09	7.36	39.96
	(b) Basic EPS for the period/year after Extraordinary items (not annualized)	13.14	12.11	7.36	40.03
	Diluted EPS for the period/year after Extraordinary items (not annualized)	13.11	12.09	7.36	39.96
	(iv) NPA Ratios				579499
(a)	Gross NPA	618576 175959	579499 147657	509895 170337	147657
	NT180 Net NPA	2.88	2.67	2.53	2.67
	(b) $Gross NPA$ (%) Net NPA (%)	0.84	0.69	0.86	0.69
$(\mathbb{R})$	Return on Assets (%) (annualized)	1.17	1.09	0.69	0.93
		3

EREDACCOUN

$\mu$

IndusInd Bank

Notes:

The consolidated financial statements of the Group comprise the financial statements of IndusInd Bank Limited (the Bank), Bharat Financial $\mathbf{1}$ Inclusion Limited (BFIL), a wholly owned subsidiary, and IndusInd Marketing and Financial Services Private Limited (IMFS), an Associate of the Bank.
2 There has been no material change in the accounting policies adopted during the quarter ended June 30, 2021 as compared to those followed for the year ended March 31, 2021.
3 The working results for the quarter ended June 30, 2021 have been arrived at after considering provision for standard assets, including provision for exposures to entities with Unhedged Foreign Currency Exposure, non-performing assets (NPAs), depreciation on investments, income-tax and other usual and necessary provisions.
The above financial results for the quarter ended June 30, 2021 were subjected to a limited review by the Statutory Auditors of the Bank. An unqualified / unmodified report has been issued by them thereon. These financial results were reviewed by the Audit Committee and subsequently have been taken on record and approved by the Board of Directors at its meeting held on July 27, 2021.
5 The figures for last quarter of the previous year are the balancing figures between audited figures in respect of the full financial year and the published year to date figures up to third quarter. The figures up to the end of the third quarter were only reviewed by the Statutory Auditors of the Bank and not subjected to audit.
RBI Master Circular DBR.No.BP.BC.1/21.06.201/2015-16 dated July 01, 2015, as amended, on Basel III Capital Regulations contain guidelines on 6 certain Pillar 3 and leverage ratio disclosure requirements that are to be made along with the publication of financial results. Accordingly, such applicable disclosures have been placed on the website of the Bank which can be accessed at the following link: https://www.indusind.com/in/en/personal/regulatory-disclosure.html These disclosures have neither been audited nor reviewed by the Statutory Auditors.
7 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.
8 The "severe acute respiratory syndrome coronavirus 2 (SARS-CoV-2)", generally known as COVID-19 pandemic has led to an unprecedented level of disruption on socio-economic front across the country. In compliance with the RBI Circulars dated March 27, 2020, April 17, 2020 and May 23 2020 with regard to providing relief to borrowers on account of the pandemic, the Bank laid down a policy duly approved by the Board of Directors and accordingly offered moratorium of loan instalments and interest payable by eligible borrowers. The extent to which COVID-19 pandemic including the current 'second wave' will impact the Bank's operations and financial results is dependent on the future developments, which are highly uncertain. In view of the same, the Bank has made regulatory, floating, counter cyclical and/or contingent provisions, taking the total amount of such provisions to Rs. 2,303 crores as of June 30,2021, including an amount of Rs. 1,220 crore in respect of borrower accounts restructured in accordance with Resolution Framework for Covid-19 related stress. The provisions held by the Bank are higher than the provision required under the RBI Master Circular on Income Recognition and Asset Classification and the RBI Circulars on COVID-19 Regulatory Package on Asset Classification and Provisioning and Resolution framework.
9 Details of resolution plan implemented under the Resolution Framework for COVID-19 related stress as per RBI circular dated August 06, 2020 are given below: (Rs. in crores except number of accounts)

Type of borrower	(A) Number of accounts where resolution plan (A) before has been implemented under this window	(B) exposure to accounts mentioned at implementation of the plan	(C) $Of(B)$ , aggregate amount of debt that was converted into other securities	(D) Additional funding sanctioned, if any, including between invocation of the plan plan and implementation	(E) Increase in provisions on account of the implementation of the resolution
	20859	427.58			40.61
(i) Personal Loans (ii) Corporate persons	10	1,677.05	9.62	33.60	279.38
Of which MSMEs			٠. ÷
			٠
(iii) Others Total	20869	2.104.63	9.62	33.60	319.99

Exposure in Column B represents fund based exposure at the end of the month preceding the date of implementation of the plan. Provisions in Column E includes the provisions held as at 30 Jun, 2021 including the provisions held as per IRAC norms at the time of implementation.

10 During the quarter ended June 30, 2021, the Bank allotted 504,485 shares, pursuant to the exercise of stock options by certain employees. KTI 8

11 Previous periods / year figures have been regrouped / reclassified, where necessary to conform to current period classification.

Sumant Kathpalia Managing Director

Mumbai July 27, 2021

lnduslnd Bank

Regd. Office:2401, Gen. Thimmayya Road, Cantonment, Pune 411 001 CIN : L65191PN1994PLC076333

Segment Reporting for the quarter ended lune 30, 2021

Business Segments:

consolidated Quarter ended Year ended No. Particulars 3|J.|J6.2U;l4 (unauditedJ 31.o3.;zf]27 (audited) 30.o5.2020 (unaudited) 37,O3.2|J21 (audited) a egment Revenue : til Treasury Operations ¹⁹⁵⁴⁹⁸ ¹⁵⁰⁰⁸² ⁷⁹²³⁵⁴ ⁶⁶⁶²⁰⁹ tii) Corporate / Wholesale Banking ²²¹³⁴² 235441. 21.261.4 a7 ²⁹⁸⁹ tiii) Retail Banking ⁵⁶⁸⁵⁵³ ⁵⁴⁴⁴⁸³ ⁴⁶⁷⁴⁰⁶ ^2024773 (iv) Other Banking Business 2443 L6t3 945 ⁷⁷424 Total I ltems (i) to (iv) | 988236 9316L9 873319 358539s Less : lnter-segment Revenue 51960 11644 5ro2 35327 Total Income 936276 91997L a6a217 3550068 (b) Segment Results : ti) Treasury Operations ⁵⁵⁵⁹⁴ 3437 0 ⁷⁷¹⁰¹ ¹⁹⁵⁸⁹⁰ (iD Corporate / Wholesalg !e!!llg 734L3 ⁸⁸³⁵² ⁶⁶³⁴⁶ ²⁹⁹⁰⁷⁹ fiii Retail Banking ¹⁹⁶⁷⁴⁷ ¹⁹⁷⁹⁹³ ¹⁵⁶⁵⁵⁷ ⁷¹⁸⁹¹⁷ lv Other Banking Business ¹⁰¹⁸ ⁶⁴⁶ ³⁰² ⁶⁰⁷⁴ Total I ltems (i) to (iv) ^I ³²⁶⁴¹² 32136l ³⁰⁰³⁴⁶ t219960 Add: Unallocated Revenue Less: Unallocated Expenses ⁴²⁶³ 4494 ⁷⁵⁷² ³²⁷⁶⁵ Operqting Profrt ³¹⁸⁵⁴⁹ ³¹²⁴⁶⁷ ²⁹²⁷⁷⁴ tta7 ¹⁹⁵ Less: Provisions & Contingencies 7A4402 1A6569 225aAA ⁷⁹⁴²⁵³ Net Profit before tox ¹³⁴¹⁴⁷ ¹²⁶²⁹⁸ ⁶⁶⁸⁸⁶ ³⁹²⁹⁴² Less: Taxes including Deferred Taxes ³²⁵⁴² ³³⁶⁹¹ ¹⁵⁸⁵² ⁹⁹⁹⁵⁴ Extraordinary Profit / Loss Net Profrt belore s!!!99[,!E!9!!gE ¹⁰¹⁶⁰⁵ ⁹²⁶⁰⁷ ⁵¹⁰³⁴ ²⁹²⁹⁴⁴ Add: Shore in prcfit/Ioss oI Associate ⁵ ¹⁵ ), Net profit ¹⁰¹⁶¹¹ ⁹²⁶²² ⁵¹⁰³⁹ ²⁹³⁰¹⁰ (cl Other Information ^I Seqment Assets ^I Treasury Operations ⁷⁰²⁴⁷⁴⁴⁰ ^9865955 ⁷⁸⁴⁵⁰⁷⁶ ^9865955 ^9185516 ^70602425 tii) Corporate / Wholesale Banking r02r7349 ^10602425 (iiil Retail Banking ^15513488 ^14414043 1331+720 1441,4043 (tv j Other Banking Business Unallocated Assets 132r279 ^7407907 ^1446933 ^7407907 Total Assets ^37299556 ^36290330 ^31791645 ^36290330 Sesment Liabilities ti) Treasury Operations 500718s ⁵²⁰⁷⁴⁷⁴ ^6079353 ⁵²⁰⁷⁴⁷⁸ C*porat" / Wh"tesal" Bq!I1!g ⁹⁴⁴⁷⁵⁸⁷ ^10001770 ^8904581 ^10001770 [iiil ¹⁷⁴²⁴¹²¹ r57 ⁵⁴⁷²⁹ ^12263552 ¹⁵⁷⁵⁴⁷²⁹ Iiv) Other Banking Business Unallocated Liabilities ⁹⁶¹⁴⁷³ ⁹⁷⁶²⁸⁸ ⁹⁹⁴⁰⁶⁵ ⁹⁷628A CaDital & Other Reserves ^4454790 ^4350065 3S50094 ^4350065

Total Liabilities ^37299556 ^36290330 ^31791645 ^36290330

t, ktffi;i Managing Dire

rbai

(Rs. in lakhs)

Chartered Accountants

Requlations, 2015 (as amended)

To the Board of Directors

Induslnd bank Limited

i('q;o^')i

'1. We have reviewed the accompanying Statement of Unaudited Standatone Financiat Resutts of Induslnd Bank Limited ("the Bank") for the quarter ended June 30, 2021 ("the Statement"), being submitted by the Bank pursuant to the requirements of Regulation 33 of the SEBI (Listing Obtigations and Disclosure Requirements) Regulations, 2015, as amended ('Listing Regutations'), except for the disctosures retating to Pittar 3 disctosure as at June 30, 2021, including leverage ratio and tiquidity coverage ratio under Baset lll Capitat Regutations as have been disctosed on the Bank's website and in resoect of which a tink has been provided in the Statement and have not been reviewed by us.
1. This Statement, which is the responsibility of the Bank's Management and approved by the Bank,s Board of Directors, has been prepared in accordance with the recognition and measurement principtes taid down in Accounting Standard 25 "lnterim Financiat Reporting" prescribed under Section 133 of Companies Act, 2013 read with retevant rutes issued thereunder, the retevant provisions of the Banking Regulation Act, 1949, the circulars, guidetines and directions issued by the Reserve Bank of India (RBl) from time to time ("RBl Guidetines") and other accounting principtes generatty accepted in India. Our responsibitity is to issue a report on the Statement based on our review.
1. We conducted our review of the Statement in accordance with the Standard on Review Engagements (SRE) 2410, "Review of Interim Financial Information Performed by the Independent Auditor of the Entity" issued by the Institute of Chartered Accountants of India. This standard requires that we ptan and perform the review to obtain moderate assurance as to whether the Statement is free of materiat misstatement. A review is timited primarity to inquiries of the Bank personnel and analytical procedures to financial data and thus provide less assurance than an audit. We have not Derformed an audit , we do not express an audit opinion.

Chartered Accountants

1. Based on our review conducted as stated in paragraph 3 above, nothing has come to our attention that causes us to believe that the accompanying Statement, prepared in accordance with the recognition and measurement principtes laid down in the aforesaid Accounting Standard, RBI Guidetines and other accounting principtes generally accepted in India, has not disctosed the information required to be disctosed in terms of Regutation 33 of the SEBI (Listing Obtigations and Disclosure Requtrements) Regulations, 2015, as amended, inctuding the manner in which it is to be disctosed, except for the disclosures relating to Pittar 3 disclosure as at June 30,2021, including teverage ratio and tiquidity coverage ratio under Baset lll Capitat Regulations as have been disctosed on the Bank's website and in respect of which a link has been provided in the Statement and have not been reviewed by us, or that it contains any material misstatement,
1. We draw attention to Note 7 to the Statement which exptains that the extent to which COVID-19 pandemic Mtt impact the Bank's operations and unaudited standalone financiat results is dependent on future devetopments, which are highty uncertain.

Our report is not modified in respect of this matter.

For Haribhakti & Co. LLP Chartered Accountants lCAl Firm Registration N0.103523W/W'100048

Membershio No. 1 18970 uDrN.211. L 83 10 AA AA( e + lr+ Partner

Ptace: Mumbai Date: Juty 27, 2021

IndusInd Bank

Regd. Office: 2401, Gen. Thimmayya Road, Cantonment, Pune 411 001 CIN: L65191PN1994PLC076333

Unaudited Standalone Financial Results for the quarter ended June 30, 2021

					(Rs. in lakhs)
Sr. No.	Particulars	Quarter ended 30.06.2021 (unaudited)	Quarter ended 31.03.2021 (audited) (Refer Note 4)	Quarter ended 30.06.2020 (unaudited)	Year ended 31.03.2021 (audited)
1.	Interest Earned (a)+(b)+(c)+(d)	757470	741936	716173	2899980
(a)	Interest / Discount on Advances / Bills	618118	612095	606600	2408535
(b)	Income on Investments	99838	96152	100152	384611
(c)	Interest on balances with Reserve Bank of India and other inter-bank funds	29966	27068	2080	67737
(d)	Others	9548	6621	7341	39097
2.	Other Income	178107	178012	151919	655861
3.	Total Income $(1+2)$	935577	919948	868092	3555841
4.	Interest Expended	401099	388475	385254	1547191
5.	Operating Expenses (i)+(ii)	221422	225320	196705	835983
(i)	Employees Cost	60817	59507	55163	221351
(ii)	Other Operating Expenses	160605	165813	141542	614632
6.	Total Expenditure Excluding Provisions and Contingencies (4+5)	622521	613795	581959	2383174
7.	Operating Profit before Provisions and Contingencies $(3-6)$	313056	306153	286133	1172667
8.	Provisions (other than tax) and Contingencies	184402	186569	225888	794253
9.	Exceptional items
	10. Profit (+) / Loss (-) from Ordinary Activities before Tax (7-8-9)	128654	119584	60245	378414
	11. Tax Expense	31159	31989	14181	94775
	12. Net Profit (+) / Loss (-) from Ordinary Activities after Tax (10-11)	97495	87595	46064	283639
	13. Extraordinary items (net of tax expense)	i.	ä,	$\overline{\phantom{a}}$
	14. Net Profit $(+)$ / Loss $(-)$ for the period $(12-13)$	97495	87595	46064	283639
	15. Paid up Equity Share Capital (Face Value: Rs.10/- each)	77388	77337	69357	77337
	16. Reserves excluding revaluation reserves				4227843
17.	Analytical Ratios
(i)	Percentage of shares held by Government of India	0.00	0.00	0.00	0.00
(ii)	Capital Adequacy Ratio (%) - Basel III	17.57	17.38	15.16	17.38
	(iii) Earnings per share (EPS) - (Basic and Diluted) (Rs.)
(a)	Basic EPS for the period/year before Extraordinary items (not annualized)	12.60	11.45	6.64	38.75
	Diluted EPS for the period/year before Extraordinary items (not annualized)	12.58	11.43	6.64	38.68
(b)	Basic EPS for the period/year after Extraordinary items (not annualized)	12.60	11.45	6.64	38.75
	Diluted EPS for the period/year after Extraordinary items (not annualized)	12.58	11.43	6.64	38.68
	(iv) NPA Ratios
(a)	Gross NPA	618576	579499	509895	579499
	Net NPA	175959	147657	170337	147657
	(b) Gross NPA $(\%)$	2.88	2.67	2.53	2.67
	Net NPA (%)	0.84	0.69	0.86	0.69
	(v) Return on Assets (%) (annualized)	1.12	1.03	0.62	0.90

Noles:

There has been no material chatrge in the accounting policies adopted during thc quancr ended June 30, 2021 as compared to those for the year end€d March 31, 2021.
The working aesults for the quarter edded June 30, 2021 have beed arrived at after coDsid€ring provision for standard ass€rs, provision for exposures to entities with Unhedgcd Foreign Cunency Exposure, non-pcfoming ass€ts (NPAS), depreciation on investmenrs, income{ax and other usual and necessary provrsrons.
The above financial resulfs for the quarter elded Junc 30, 2021 wcre subjected to a limited review by the Statutory Auditors ofthe Bank. urqualified / uModified report bas been issued by them thereon. These financial resulB werc reviewed by the Audit Cornminee subsequently have been taken on record and approved by th€ Board of Directon at its mceting held on JDIy 27,2021.
The figlres for last quarter of the previous year are the balancing figures between audrted figures in respecl of the fullfinancial year and the published year to date figues up to third quarter. The figures up to the end of the third quartei were only reviewed by the Statutory Audito\$ of the Bank and not subiected to audit.
RBI Masrer Cilcufar DBR.No.BP.BC.|/21.06.201/2015-16 dated July 01, 2015, as amended, on Basel lll Capital Regulations guidelines on certain Pillat 3 and leverage ratio disclosure requirements that are to b€ rnade along with tbe publication of finarcial results. Accordingy, such applicable disclosures have lreed placed on the website of drc Bank which can be accessed at thc follordrng thk: https | / /www.indusitrd.com/inlerlpersonal/regulatory'disclosure.htlnl Thes€ disclosures ltav€ neither been audrted tror reviewed by the Statutory Auditors
The Capiral Adequacy Ratio is computed on the basis of RBI guidelines applicable on the relevant rcportmg alates and the ratio fior coresponding previous period is not adjusted to considef fhe impacr of subsequent changes if aoy, in the Suidelines.
The "severe acute tespilatory syndrome coronavirus 2 (SARS-CoV-2)", generally l own as COVID-I9 pan&mic has led to an level of disruptiotr on socio-economic ftont aqoss the country. In compliance with thc RBI Cirulars datcd March 27 ,2020, APtil 17, ² and May 23, 2020 with regard to providing reliefto borowers on account ofthe pandemic, the Bank laid down a poliry duly approved by Board of Directors aad accordingly offered moratorium of loan irstalmenb and interest payable by eligiblc borrowers. The extmt to COVID-l9 pandemic, includilg the curcnt 'second wave' will impact the Bank's operalions and financial results is dependent on the devclopments, which aft higl y uncertain. h view of the same, the Bank has madf regulatory, floating, counter cyclical andlor cor provisicns, taking the rotal amount ofsuch provisions to RJ. 2,303 oores as ofJunc 30,2021, including an amount ofRs. 1,220 crore in of bo..o*er accouot restructured in accordancc with Resolution Framework for Covid-I9 related sEess. The provisions held by the Bank higher than the provision requireal u!&r the RBI Maste! Circular on Income Recognition and Asset Classification and the RBI Circulars COVID- 19 Regulatory Package on Asset Classification and Provisioniog and Resolution ftamework
Details of resolution plan implementeal under the Resolution Framework for COVID-I9 related s\$ess as per RBI circular dated AuSust 06, 2020 are sivetr below:

(A) Number of accounts where accounts undel this		(c) Of(B), aggregate resolutio{r plan mentioned at (A) amount ofdebt implemented implementatron convertedrnto other securities	Additional tunding sanctioned, if any, including t etwe€n invocation of the plan and implementation	(Rs. in crores cxcept number ofaccounts) (E) lncreas€ in prov\$bns on account ofthe implementation ofthe resolu0on plan

@eendof!hemonthprecedin8thedateofimplementationofthep1an.Provisio Coiumn E includes thc provisioDs held a5 at 30 Jun,2021 including the provisions held as per IRAC norms at the time of impleme adon

9 During the quarter ended June 30, 2021, the Bank allotted 504,,185 shares, puFuant to the exercise ofstock options by c€rtain employees

l0 previous periods , year figurgteRegroupcd / reclassified, where necessary to conform to currenl period classification

^cr\$ lm:

Regd. Office: 2401, Gen. Thimmayya Road, Cantonment, Pune 411 001 CIN: L65191PN1994PLC076333

Segment Reporting for the quarter ended June 30, 2021

Business Segments:

$(Rs. in lakhs)$

		$\frac{1}{2}$ Standalone
			Year ended
Sr.		30.06.2021	Quarter ended 31.03.2021	30.06.2020	31.03.2021
	No. Particulars	(unaudited)	(audited)	(unaudited)	(audited)
(a)	Segment Revenue:
(i)	Treasury Operations	195498	150082	192354	666209
(ii)	Corporate / Wholesale Banking	221342	235441	212614	872989
(iii)	Retail Banking	567854	544460	467281	2034546
	(iv) Other Banking Business	2843	1613	945	17424
	Total [ Items (i) to (iv) ]	987537	931596	873194	3591168
	Less : Inter-segment Revenue	51960	11648	5102	35327
	Total Income	935577	919948	868092	3555841
	(b) Segment Results:
(i)	Treasury Operations	55594	34370	77101	195890
(iii)	Corporate / Wholesale Banking	73413	88352	66386	299079
(iii)	Retail Banking	190645	190653	149489	702165
(iv)	Other Banking Business	1018	646	302	6074
	Total [ Items (i) to (iv) ]	320670	314021	293278	1203208
	Add: Unallocated Revenue
	Less: Unallocated Expenses	7614	7868	7145	30541
	Operating Profit	313056	306153	286133	1172667
	Less: Provisions & Contingencies	184402	186569	225888	794253
	Net Profit before tax	128654	119584	60245	378414
	Less: Taxes including Deferred Taxes	31159	31989	14181	94775
	Extraordinary Profit / Loss
	Net Profit	97495	87595	46064	283639
(c)	Other Information:
	Segment Assets
(i)	Treasury Operations	10251563	9870083	7849221	9870083
(ii)	Corporate / Wholesale Banking	10217349	10602425	9185516	10602425
(iii)	Retail Banking	15528257	14416860	13351320	14416860
(iv)	Other Banking Business
	Unallocated Assets	1321279	1407907	1446933	1407907
	Total Assets	37318448	36297275	31832990	36297275
	Segment Liabilities
(i)	Treasury Operations	5007185	5207478	6079353	5207478
(ii)	Corporate / Wholesale Banking	9447587	10001770	8904581	10001770
(iii)	Retail Banking	17464653	15775198	12314025	15775198
(iv)	Other Banking Business
	Unallocated Liabilities	961873	976288	994065	976288
	Capital & Other Reserves	4437150	4336541	3540966	4336541
	Total Liabilities	37318448	36297275	31832990	36297275

Mumbai July 27, 2021

Sumant Kathpalia Managing Director

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IndusInd Bank Ltd. Interim / Quarterly Report 2021