YES BANK Quarterly Results Analysis Q2FY2027

Interest Earned for Q2FY27 is Rs. 8,640 Crs., 17.09% growth YoY, Net Interest Income is Rs. 2,822 Crs., 22.66% growth YoY, Total Income is Rs. 10,521 Crs., 16.6% growth YoY, Pre-Provisioning Operating Profit is Rs. 1,678 Crs., 29.41% growth YoY, PBT is Rs. 1,360 Crs., 55.03% growth YoY, Net profit is Rs. 1,080 Crs., 65.02% growth YoY. On QoQ basis Interest Earned has achieved 7.4% growth, But Net Interest Income has grown by 1.29% only, Total Income has grown by 6.9%, But Pre-Provisioning Operating Profit has grown Negatively by 1.53%, PBT grown by 3.89%, PAT is grown flat by 0.84%. For Q2FY27 Gross NPA 1.2% vs 1.6% in Q2FY26, Net NPA 0.2% vs 0.3% in Q2FY26. Return on Assets is 0.90% improved by 30 BPS YoY, Return on Equity is 8.20% also improved by 280 BPS YoY, Net Interest Margin is 2.60% also improved by 10 BPS YoY. Net Advances as on 30th Sep, 2026 is Rs. 3,09,510 Cr., grown by 23.70% YoY. Management examining carefully, including the options available to the bank with the 15 Oct 2026 Supreme Court judgment on the ₹8,415cr AT1 write-down (Mar-2020). The Court upheld Bombay HC, “setting aside the AT1 write down” and dismissed appeals by the Bank/Administrator/RBI/Union of India. Bank have informed that if impact would have taken then net Profit would be (-) 5,217 Cr. in place of Profit 1,080 Cr. reported and ROA would be -4.3% in place of reported 0.90.%. Bank raised ₹18,575cr FCNR(B) deposits and extended ₹15,215cr foreign currency term loans via IBU at GIFT City; management emphasized these flows distorted reported growth and certain income/expense lines.