Capital First Strategy, Loan Growth and Profitability Trends slide image

Capital First Strategy, Loan Growth and Profitability Trends

Section 4: Retail Loans - Gross and Net NPA Proforma Mar-19 Jun-19 Sep-19 Dec-19 Average Dec-20 Change (bps) Dec-20 Gross NPA - Retail 2.19% 2.33% 2.31% 2.26% 2.27% 3.88% Net NPA Retail 161 1.25% 1.15% 1.08% 1.06% 1.14% 2.35% 121 Provision Coverage Ratio (%) 43% 51% 54% 54% 51% 41% • • • For the analysis, it is stated that the reported NPAs in the last 3 quarters including quarter ending December 31, 2020 are low and not representative of the real situation due to supreme Court's order on non recognition of NPAs due to standstill driven by COVID situation. Hence the bank would bring attention to the Pre-COVID NPA levels of the bank and would compare the same with the proforma NPA as of December 31, 2020 (Post COVID). As a result of the COVID, the Gross NPA of the retail assets for the bank as of December 31, 2020 has increased by 161 bps as compared to Pre-COVID average. Similarly the Net NPA of the retail assets for the bank as of December 31, 2020 has increased by 121 bps. We guide that the Gross and Net NPA levels will stabilize at around to 2.3% and 1.2% respectively within the next 3 quarters. Section 4: Assets Quality 38 IDFC FIRST Bank
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