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    IndusInd Bank Limited

    INDUSINDBK
    Financial Services·21 May 2025
    Management Summary

    IndusInd Bank reported Q4 FY25 results marked by significant financial adjustments and disclosures of irregularities, leading to a quarterly loss. The bank emphasized its commitment to addressing these issues, reinforcing governance, and starting FY26 on a clean slate with a healthy balance sheet, strong capital adequacy, and robust liquidity. While core businesses showed mixed growth, the bank is focused on steady leadership transition and strengthening its retail and digital franchises.

    Highlights

    5
    • Healthy balance sheet with CRAR at 16.24% and Provision Coverage Ratio of 70%.

    • Strong liquidity maintained with period-end LCR at 136% and average LCR for H1 FY26 at 139%.

    • Retail deposit franchise showed resilience, with retail deposits (LCR) growing 9% YoY and contributing 45.1% of total deposits.

    • Home Loan book grew significantly by 151% YoY to Rs.4,491 crores, indicating strong growth in secured retail assets.

    • Digital initiatives gaining traction, with 75,000 new clients acquired digitally monthly and the Indie for Business app reaching over 50,000 registered customers.

    Concerns

    5
    • Disclosure of significant irregularities in accounting, governance, and internal controls, leading to suspected fraud and employee involvement.

    • Financial adjustments in Q4 FY25 included a reversal of Rs.1,960 crores in other income due to derivative discrepancies.

    • Microfinance segment issues involved incorrect income recording, misclassification of loans, under-provisioning, and Rs.3,509 crores in gross slippages in Q4.

    • The bank reported a loss for Q4 FY25 due to extraordinary events and adjustments.

    • Corporate loan book saw a tactical reduction of 16% QoQ and 6% YoY.

    What Changed1

    vs Q2 FY26

    Guidance items3 → 5 (+2)
    Key financials

    Metrics

    13

    Periods

    4

    Headline

    10
    • Adjusted Net Interest Income
      ₹4,700 Cr
    • Adjusted Non-Interest Income
      ₹2,500 Cr
    • Adjusted Pre-provision Operating Profit
      ₹3,060 Cr
    • CRAR
      16.2%
    • CET1
      15.1%

    Q4 FY25

    1
    • Average LCR
      118%

    H1 FY26

    1
    • Average LCR
      139%

    FY25

    1
    • Profit After Tax
      ₹2,575 Cr

    Segment breakdown

    Vehicle Finance
    ₹95,595 Cr Loan Book₹12,273 Cr Disbursements (Q4)₹47,600 Cr Disbursements (FY25)₹657 Cr Gross Slippages (Q4)
    Microfinance (BFIL)
    ₹38,169 Cr Loan Book Disbursements (Q4)2.3% 31-90 Days Past Due (Mar 2025)4.1% 31-90 Days Past Due (Dec 2024)
    Bharat Super Shop (Merchant Loan)
    ₹7,260 Cr Loan Book
    Corporate Bank
    -6% Loan Book Growth₹220 Cr Gross Slippages (Q4)
    Other Retail Assets
    17% Growth₹628 Cr Gross Slippages (Q4)
    MSME (Business Banking)
    ₹18,232 Cr Loan Book
    LAP
    15% Growth
    Home Loan
    ₹4,491 Cr Loan Book
    Affluent Segment
    ₹58,300 Cr Deposits₹1.0L Cr AUM
    NRI Segment
    ₹58,300 Cr Deposits
    List

    Capital allocation

    1
    high confidence
    CategoryHeadline
    Liquidity

    Liquidity disclosed

    Average LCR for Q4 FY25 was 118% with excess liquidity of Rs.39,600 crores. Period-end LCR as of March 31, 2025, was 136% with surplus liquidity of Rs.62,000 crores. Average LCR for H1 FY26 is 139%.

    Guidance & targets

    5
    CategoryTargetPriority
    Leadership
    CEO Appointment
    New CEO proposal submitted to RBI
    High
    Microfinance
    Return to Normalcy
    Normalcy
    Medium
    Asset Growth
    Secured Retail and MSME Assets
    Scale
    Medium
    Rural Distribution
    Bharat Banking Pivot
    Continue pivot
    Medium
    Investment
    New Businesses
    Continue investment
    Medium

    What to watch in Q1 FY26

    5

    CEO Appointment

    by 2025-06-30
    CurrentSelection process advanced, recommendations to RBI pending.
    TargetNew CEO appointed and approved by RBI.

    Why it matters

    Crucial for leadership stability and strategic direction following resignations.

    The RBI has advised the Bank to submit proposals for the appointment of the new CEO for RBI's approval by 30th June 2025.

    Risks & concerns

    4
    RiskSeverity

    Irregularities, Lapses in Governance, Internal Controls, Disclosure

    The irregularities disclosed indicate an inadequate emphasis on accounting analysis and rigour as well as lapses in and violations of governance norms, internal controls, disclosure and reporting mechanisms to the Board.Management acknowledged

    high

    Suspected Fraud and Employee Involvement

    Based on review of all these matters and reports received by the Board, the Board suspects the occurrence of fraud against the Bank and the involvement therein of certain employees having a significant role in the accounting and financial reporting of the Bank.Management acknowledged

    high

    Microfinance Portfolio Issues (Incorrect recording, misclassification, under-provisioning)

    The reviews identified that over the first three quarters of FY 2025, there was incorrect recording of interest income and fee income. The review has also identified the misclassification of certain microfinance loans has resulted in under-provisioning and non-recognition of NPAs aggregating to Rs.1885 Crores.Management acknowledged

    high

    External Factors Impacting Microfinance Normalcy

    The situation in some of the states is still evolving, with a few elections in the next 12 months, impacting the microfinance business's return to normalcy.Management acknowledged

    medium

    Q&A highlights

    7

    “So Chintan, as we mentioned in the opening comments, on a going concern basis, for quarter 4, if we take out all the inter-head adjustments and one-offs etcetera, the net interest income would come to around Rs.4,700 crores. The non-interest income would come to around Rs.2,500 crores. The operating expenses would be around Rs.4,200-odd crores. So the operating profit would be around Rs.3,060 crores, is what we disclosed in the opening remarks.”

    Clarifies the adjusted financial baseline for NII and non-interest income after significant reclassifications and one-offs, crucial for future projections. Management was evasive on quantifying total fraud and a definitive timeline for full closure.

    asked by Chintan Joshi

    2 min read6 chapters

    Detailed Narrative

    01

    Board and Management Actions on Irregularities

    The Board acknowledged significant irregularities in accounting, governance, and internal controls, including lapses in disclosure and reporting mechanisms. Upon discovery in March, the Board swiftly initiated active steps, including engaging external professional firms for reviews. All identified issues, including suspected fraud and employee involvement, have been reported to regulatory authorities, and legal actions are being pursued to fix accountability. The bank aims to institutionalize ethical best practices and robust systems to prevent future incidents.

    02

    Significant Financial Adjustments in Q4 FY25

    Q4 FY25 financials absorbed the full impact of identified issues, aiming for a clean slate for FY26. This included reversing Rs.1,960 crores in other income due to derivative discrepancies and Rs.423 crores in revenue from microfinance accounting errors. Unsubstantiated balances of Rs.595 crores were set off, and Rs.760 crores were reclassified from interest income to other income. These adjustments led to a reported loss for the quarter, though the full year FY25 PAT stood at Rs.2,575 crores.

    03

    Microfinance Portfolio Under Scrutiny and Corrective Actions

    The microfinance segment experienced significant issues, with Rs.1,885 crores in misclassified loans leading to under-provisioning and non-recognition of NPAs. Gross slippages in Q4 for microfinance totaled Rs.3,509 crores, partly due to reclassification of previously miscategorized loans. The bank has implemented MFIN guardrails, restricting disbursements to customers with not more than 3 lenders, and is cautiously watching external factors like state elections and monsoon, expecting normalcy in 6 months.

    04

    Business Segment Performance and Strategic Focus

    Vehicle loan book grew 8% YoY to Rs.95,595 crores, with Q4 disbursements up 3% YoY. The corporate loan book saw a tactical reduction of 16% QoQ and 6% YoY to build liquidity, but the bank plans to resume selective disbursements. Other retail assets grew 17% YoY, with MSME at Rs.18,232 crores (9% YoY) and Home Loans at Rs.4,491 crores (151% YoY). The bank's strategy is to scale secured retail and MSME assets while being selective in corporate lending.

    05

    Resilient Deposit Franchise and Digital Traction

    Total deposits grew 7% YoY to Rs.4,10,862 crores, remaining steady QoQ, demonstrating resilience despite recent turbulence. Retail deposits (LCR) grew 9% YoY, contributing 45.1% of overall deposits. The bank maintained strong liquidity with a period-end LCR of 136% and an average LCR of 139% for H1 FY26. Digital initiatives are gaining traction, with 75,000 new clients acquired digitally monthly and the Indie for Business app reaching over 50,000 registered customers.

    06

    Leadership Transition and Governance Reinforcement

    Following the resignations of the CEO and Deputy CEO, the RBI has advised the bank to submit proposals for a new CEO by June 30, 2025. The Board is at an advanced stage in the selection process, aiming to induct strong leadership with high ethical standards. Concurrently, the bank is undertaking a deep review of systems, controls, and procedures to strengthen transparency and compliance, ensuring a robust governance culture moving forward.

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