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    Central Bank

    CENTRALBK
    Financial Services·30 Apr 2026
    Management Summary

    Central Bank reported robust business growth and significant asset quality improvements for FY26, with total business up 15.60% and Gross NPA falling to 2.67%. Full-year net profit rose 15.43% to INR4369 crores. However, Q4 profitability was impacted by a one-time deferred tax asset adjustment of INR632 crores and lower treasury income, leading to a decline in Q4 net profit and ROA. The bank maintains a strong capital base and is prepared for the ECL transition.

    Highlights

    5
    • Total business grew by 15.60% to INR812,439 crores, driven by 13.38% deposit growth and 18.76% gross advances growth.

    • Asset quality showed significant improvement with Gross NPA at 2.67% (down 51 bps YoY) and Net NPA at 0.49% (down 6 bps YoY).

    • Provision Coverage Ratio (PCR) stood strong at 96%.

    • Full-year Net Profit increased by 15.43% to INR4369 crores, despite a one-time DTA impact of INR632 crores.

    • Capital Adequacy Ratio (CRAR) improved to 17.91%, indicating a strong capital base for future growth.

    Concerns

    3
    • Q4 net profit decreased to INR724 crores from INR1,034 crores YoY, primarily due to a one-time impact of INR632 crores from deferred tax asset recognition.

    • Operating profit for Q4 was down due to lower treasury income (INR9 crores vs. over INR300 crores in previous quarter) and lower recovery in written-off accounts (INR352 crores vs. over INR1000 crores in previous quarter).

    • Q4 ROA declined to 0.56% from 0.91% in the previous year's Q4, and ROE dropped to 8.43% from 13.40% in the previous year's Q4, impacted by the DTA adjustment.

    Key financials

    Metrics

    18

    Periods

    2

    Headline

    15
    • Total Business
      ₹8.12L Cr
      YoY+15.6%
    • Deposits
      ₹4.68L Cr
      YoY+13.4%
    • Gross Advances
      ₹3.45L Cr
      YoY+18.8%
    • Net Profit (FY)
      ₹4,369 Cr
      YoY+15.4%
    • Operating Profit (FY)
      ₹8,479 Cr
      YoY+4.4%

    Q4

    3
    • Net Profit
      ₹724 Cr
    • Operating Profit
      ₹2,096 Cr
      YoY+4.6%
    • Net Interest Income
      ₹4,002 Cr
      YoY+17.7%

    Capital allocation

    2
    high confidence
    CategoryHeadline
    Dividend

    ₹1.2/share (final)

    Liquidity

    Liquidity disclosed

    Liquidity Coverage Ratio (LCR) was maintained at 210% in the previous year, indicating strong liquidity.

    Guidance & targets

    8
    CategoryTargetPriority
    Asset Quality
    Slippage Ratio
    <1%
    High
    Credit Growth
    Advances Growth
    14-16%
    High
    Deposit Growth
    Deposit Growth
    10-12%
    High
    Business Mix
    RAM vs Corporate Mix
    65%-35% plus/minus 5%
    High
    Profitability
    Net Interest Margin (NIM)
    >3%
    High
    Provisioning
    ECL Additional Provisioning Cost
    INR600-650 crores
    Medium
    Taxation
    New Tax Regime Benefit
    INR600-800 crores
    Medium
    Recovery
    Recovery from Written-off Accounts
    INR2,200-2,500 crores
    High

    Slippage Ratio

    next year
    Current1.16% (FY26)
    Target<1%

    Why it matters

    Tracking the slippage ratio against management's guidance will indicate continued asset quality improvement.

    And for next year, we have given guidance that we are going to keep it less than 1%.

    How to verify

    key_financials.metrics[label='Slippage Ratio (FY)']

    Risks & concerns

    4
    RiskSeverity

    One-time DTA impact on profitability

    A one-time impact of INR632 crores due to recognition of deferred tax asset at 25% against 35% affected Q4 profitability ratios.Management acknowledged

    medium

    Impact of Middle East crisis on asset quality

    Management stated no stress signals or overdue requests from customers related to the Middle East crisis have been observed, with active risk management.Management downplayed

    low

    Slippages in MSME and government-backed schemes

    Some Q4 slippages, particularly in MSME, were attributed to technical reasons (auditors' observations) and MUDRA/PMEGP accounts, contributing to INR1,301 crores in slippages.Management acknowledged

    medium

    ECL transition impact on profitability

    The ECL transition is estimated to incur an ongoing additional provision cost of INR600-650 crores, but management believes it will be balanced by the new tax regime benefit of INR600-800 crores and strong capital base.Management acknowledged

    medium

    Q&A highlights

    8

    “First of all, regarding reduction in profit you talked about operating profit, it has grown by 4.3%. But if we compare on a quarter-on-quarter basis, yes, actually, it was mainly due to 2 reasons. One was actually regarding AFS mark-to-market. And that actually, if you see treasury income, previous quarter, it was more than INR300 crores. And this quarter, it is INR9 crores. And also recovery in written off account. You see recovery in written of account previous quarter, it was more than INR1000 crores that is INR1062 crores. But this quarter, it is only INR352-odd crores.”

    Analyst questioned the Q4 decline in operating profit and rise in absolute NPAs, despite overall FY improvements, prompting management to explain one-off factors.

    asked by Ashok Ajmera

    2 min read6 chapters

    Detailed Narrative

    01

    Robust Business and Credit Growth

    Central Bank of India achieved a total business growth of 15.60% for FY26, reaching INR812,439 crores. This was supported by a 13.38% increase in deposits to INR467,923 crores and a significant 18.76% growth in gross advances to INR344,516 crores. The bank's CD ratio improved to 73.80%, reflecting efficient deployment of funds. Retail advances grew by 25.67% to INR103,533 crores, agriculture by 17.60% to INR61,687 crores, and MSME by 17.06% to INR69,351 crores, indicating broad-based growth across key segments.

    02

    Significant Asset Quality Improvement

    The bank demonstrated substantial improvement in asset quality, with Gross NPA reducing by 51 basis points year-on-year to 2.67% and Net NPA improving by 6 basis points to 0.49%. The Provision Coverage Ratio (PCR) stood at a healthy 96%. The slippage ratio for the full year improved to 1.16% from 1.45% in the previous year, attributed to enhanced asset quality management processes and technology-driven monitoring. Management aims to keep the slippage ratio below 1% for the next year.

    03

    Profitability Impacted by One-time Items in Q4

    While full-year net profit increased by 15.43% to INR4369 crores, Q4 net profit declined to INR724 crores from INR1,034 crores in the prior year's Q4. This was primarily due to a one-time📎 impact of INR632 crores from the recognition of deferred tax assets at a revised rate. Q4 operating profit also saw a decline, mainly due to lower treasury income (INR9 crores compared to over INR300 crores in the previous quarter) and reduced recovery from written-off accounts (INR352 crores versus over INR1000 crores previously).

    04

    Capital Adequacy and Future Growth Outlook

    The bank maintains a strong capital base with a CRAR of 17.91% and Tier 1 capital of 15.61%, which management states is not a constraint for meeting growth aspirations. Guidance for the current year includes 14-16% credit growth and 10-12% deposit growth. The bank expects to maintain its Net Interest Margin (NIM) above 3% and continue its focus on RAM (Retail, Agriculture, MSME) segments, targeting a 65%-35% mix with corporate advances.

    05

    ECL Transition and Tax Regime Benefits

    Central Bank is actively preparing for the transition to ECL (Expected Credit Loss) framework by April 1, 2027, by developing models and improving data quality. Management estimates an ongoing additional provision cost of INR600-650 crores due to ECL. However, this is expected to be balanced by a one-time📎 positive impact of INR600-800 crores from migrating to the new tax regime (25% from 35%), which will provide additional income.

    06

    Strategic Initiatives and Digital Adoption

    The bank is focusing on strengthening its deposit franchise through product design, leveraging lead district responsibilities, and government business cells. Digital integration is a key focus, with accounts being opened through Tab for customer convenience. Initiatives like outreach programs for MSME, retail, and agriculture, along with setting up corporate finance branches and sales & marketing teams, are aimed at augmenting credit growth and improving resource diversification.

    This is an AI-generated summary of a publicly available earnings call transcript. It is for informational purposes only and does not constitute investment advice, a recommendation, or an endorsement. inve.money is not a SEBI-registered investment advisor. Please consult a qualified financial advisor before making any investment decisions.