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    Yes Bank

    YESBANK
    Financial Services·17 Jan 2026
    Management Summary

    Yes Bank delivered a strong Q3 FY26, marked by significant improvements in profitability, asset quality, and operational efficiency. Net Profit surged by 55% YoY, and ROA improved to 0.9%. The bank saw NIM expansion, a reduction in NPAs, and the lowest slippage levels in eight quarters. Retail Banking achieved breakeven, signaling a positive turnaround, despite a one-time gratuity provision impacting reported profit.

    Highlights

    7
    • Net Profit of INR 952 crores, registering a strong growth of 55% Y-o-Y and 45% on a quarter-on-quarter basis.

    • Annualized Return on Assets (ROA) for Q3 FY26 improved to 0.9% against 0.6% in the previous quarter.

    • Pre-Provisioning Operating Profit (PPOP) adjusted for gratuity impact improved by 28.7% Y-o-Y and 7.1% on a sequential basis to INR 1,389 crores.

    • Cost-to-Income ratio adjusted for gratuity impact for Q3 was 66.1% against 67.1% in Q2 FY26 and 71.1% in Q3 last year.

    • Net Interest Margin (NIM) came in at 2.6%, a 12 basis point expansion on quarter-on-quarter basis and 24 basis points on Y-o-Y basis.

    • Gross NPAs improved to 1.5% from 1.6% and Provision Coverage Ratio increased to 83.3% against 81% in Q2 FY26.

    • Fresh Slippages were contained at INR 1,050 crores, the lowest slippage level in the last eight quarters.

    Concerns

    3
    • Reported Net Profit had an impact of INR 155 crores due to incremental Gratuity provision.

    • Headline credit growth currently lacks the system growth.

    • Absolute CASA balance has not grown meaningfully for the past couple of quarters, despite strong average growth.

    Key financials

    Single quarter

    14 metrics
    1. 01Net Profit₹952 Cr+55.0%YoY
    2. 02Adjusted Net Profit₹1,068 Cr
    3. 03Annualized ROA90%
    4. 04PPOP (Adjusted)₹1,389 Cr+28.7%YoY
    5. 05Cost-to-Income Ratio (Adjusted)66.1%

    Segment breakdown

    Retail Segment Advances
    47% Share of Total Advances
    Commercial Banking Segment Advances
    26% Share of Total Advances
    CIB Segment Advances
    27% Share of Total Advances
    SME Advances
    29.3% Share of Total Advances
    List

    Guidance & targets

    10
    CategoryTargetPriority
    Profitability
    Annualized ROA
    1%
    High
    Profitability
    Annualized ROA
    1%
    High
    Profitability
    Annualized ROA
    1.5%
    Medium
    Asset Quality
    RIDF Balances as % of Total Assets
    below 5%
    High
    Asset Quality
    SR Recoveries
    INR 1,200 crores
    High
    Asset Quality
    SR Recoveries
    INR 800 crores
    Medium
    Credit Growth
    Credit Growth
    >3% Q-o-Q
    High
    Credit Growth
    Credit Growth
    ~8%
    High
    Credit Growth
    Credit Growth
    in line with market
    Medium
    Credit Cost
    Net Credit Cost (Non-tax Provisions to Assets)
    below 50 bps
    High

    What to watch in Q4 FY26

    5

    Annualized ROA for Q4 FY26

    next quarter (Q4 FY26 results)
    Current0.9% (Q3 FY26)
    Target1%

    Why it matters

    A key profitability metric, management has guided for 1% ROA in the exit quarter of FY26.

    Adjusting for this impact, the Net Profit after tax is actually INR 1,068 crores, translating to an annualized ROA of 1%, a guidance of achieving closer to 1% ROA in the exit quarter of FY '26 and for the full year of FY '27.

    Risks & concerns

    4
    RiskSeverity

    Impact of Gratuity Provision

    A one-time provision of INR 155 crores for gratuity impacted reported Net Profit, though adjusted profit is higher.Management acknowledged

    medium

    Competitive Intensity and Rate Cuts

    Heightened competitive intensity and multiple rate cuts are causing pressure on margins, though the bank has managed to strengthen earnings.Management acknowledged

    medium

    Strategic Avoidance of High-Growth Retail Segments

    The bank is deliberately not pursuing aggressive growth in Home Loans, new Car Loans, and Gold Loans due to unattractive risk-adjusted returns.Management acknowledged

    low

    Volatility in Specific Provisions from SR Redemption

    Analyst questioned if SR redemption could cause volatility in credit costs, management clarified that NPA provisioning is the right metric and provided future SR recovery guidance.Analyst acknowledged

    low

    Q&A highlights

    8

    “Since we have assigned this to ARC, on a cash basis, we have recovered INR 7,500 crores for YES Bank, okay. That is one thing. And we continue to have almost like INR 1,800 crores of outstanding Security Receipt... I'm really happy to report that this quarter, our Retail businesses have breakeven, and going forward, we would be going to see a significant contribution in the Profitability of the Bank from the Retail.”

    Clarifies the progress on legacy asset resolution and signals a significant turnaround in the Retail segment's financial performance.

    asked by Pankaj Agrawal

    3 min read6 chapters

    Detailed Narrative

    01

    Strong Profitability Growth and ROA Expansion

    Yes Bank reported a Net Profit of INR 952 crores in Q3 FY26, marking a significant 55% Y-o-Y and 45% Q-o-Q growth. The annualized Return on Assets (ROA) improved to 0.9% from 0.6% in the previous quarter. Adjusting for a one-time📎 gratuity provision of INR 155 crores, the adjusted Net Profit stood at INR 1,068 crores, translating to an adjusted annualized ROA of 1%. The bank aims to achieve 1% ROA by the exit quarter of FY26 and for the full year of FY27, with a mid-term target of 1.5%.

    02

    NIM Expansion and Cost Efficiency

    Net Interest Margin (NIM) expanded to 2.6% in Q3 FY26, a 12 basis point increase QoQ and 24 basis points YoY. This was driven by the rundown of legacy RIDF balances (from ~11% peak in FY24 to ~6.9% in Q3 FY26) and an improved funding mix. The Cost-to-Income ratio, adjusted for gratuity, improved to 66.1% from 67.1% in Q2 FY26 and 71.1% in Q3 last year, supported by a 9.7% Y-o-Y growth in Total Income against a modest 2% Y-o-Y growth in adjusted OpeX.

    03

    Robust Asset Quality Improvement

    The bank demonstrated significant improvement in asset quality, with Gross NPAs reducing to 1.5% from 1.6% in the previous quarter, while Net NPAs remained stable at 0.3%. The Provision Coverage Ratio (PCR) strengthened to 83.3% from 81% in Q2 FY26 and 71.2% in Q3 last year. Fresh slippages were contained at INR 1,050 crores, the lowest in eight quarters, leading to a Bank-level Slippage Ratio of 1.6% (down from 2.0% in Q2 FY26).

    04

    Strategic Credit Growth and Deposit Franchise

    Total Advances grew by 2.9% QoQ and 5.2% YoY to INR 2.57 lakh crores. The bank is strategically selective, avoiding aggressive growth in segments like Home Loans, new Car Loans, and Gold Loans due to risk-adjusted returns. SME advances constitute 29.3% of total advances, showing robust growth. The deposit franchise maintained healthy momentum, with Total EOP Deposits at INR 2.93 lakh crores (+5.5% growth). Retail Deposits (QAB) grew 12% Y-o-Y, and the Cost of Funds reduced to 5.9% from 6.5% last year.

    05

    Retail Banking Performance and Future Outlook

    The Retail Banking segment achieved breakeven this quarter, with management expecting significant contributions to profitability going forward. Retail Asset disbursements increased by 15% Y-o-Y, supported by improved risk metrics. The bank continues to expand its branch network, adding 33 new branches in Q3 FY26, bringing the total to 1,328. Branches now contribute approximately 52% of Retail Asset disbursements, up from 37% two years ago.

    06

    Legacy Asset Resolution and Credit Costs

    The bank recovered INR 555 crores from fully provided Security Receipts (SR) in Q3 FY26, bringing cumulative YTD recoveries to INR 1,113 crores against a FY26 guidance of INR 1,200 crores. For FY27, the bank expects SR recoveries of around INR 800 crores. Normalized Net Credit Costs (excluding SR P&L gains) stood at 0.5% of Average Assets in Q3 FY26, compared to 0.7% in Q2 FY26 and Q3 last FY, with a full-year FY26 guidance of below 50 bps.

    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.