Asset Strategy and Growth Post-Merger

Snapshot of Financial Performance for the Quarter (For Q3-FY19) SECTION 3: PERFORMANCE HIGHLIGHTS • The Net Interest Income for the quarter ended on 31 December 2018 was Rs. 1,145 Cr • The Total Operating Income (net of Interest Cost) for the quarter ended on 31 December 2018 was Rs. 1,449 Cr. • The Net Interest Margin for the quarter ended on 31 December 2018 was at 3.27% . The Cost to Income ratio for the quarter ended on 31 December 2018 was at 78.75% • The Profit Before Tax (without considering the exceptional item) for the quarter ended on 31 December 2018 was Rs. 95 Cr . . Bank has accounted for merger in accordance with AS-14 accounting for amalgamation. All assets and liabilities of Capital First Limited and its subsidiaries have been recorded at fair value based on independent valuation report. Goodwill and other intangibles of Rs. 2600 Crs have been recognized. In view of the restrictions to declare dividend under section 15 of the banking regulation act, the bank has accelerated the amortization of Goodwill and other Intangibles which has been disclosed as an Exceptional Item in the profit and loss account. • The Book Value of the Share (Net worth considering as of 31 December 2018 and total number of shares adjusted for shares issued pursuant to merger on 5th January 2019) was at Rs. 38.43 per share 22 IDFC FIRST Bank

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