Jana Small Finance Bank Reports Asset Classification and Provisioning Divergences
Jana Small Finance Bank Limited has detailed the divergence in asset classification and provisioning for Non Performing Assets (NPAs) as assessed by the Reserve Bank of India (RBI) for the financial year 2024-25. The bank provided these details based on the Risk Assessment Report (RAR) issued by the central bank.The report highlights a discrepancy between the bank's internal reporting and the assessment made by the RBI regarding Gross NPAs, Net NPAs, and the corresponding provisions required for the period ending March 31, 2025.
Asset Classification and Provisioning Data
The following table outlines the divergence in reported figures versus those assessed by the Reserve Bank of India:| Sr. | Particulars | (Amount in Rs. crore) |
|---|---|---|
| 1 | Gross NPAs as on March 31, 2025* as reported by the bank | 750 |
| 2 | Gross NPAs as on March 31, 2025 as assessed by Reserve Bank of India | 919 |
| 3 | Divergence in Gross NPAs (2-1) | 169 |
| 4 | Net NPAs as on March 31, 2025 as reported by the bank | 254 |
| 5 | Net NPAs as on March 31, 2025 as assessed by Reserve Bank of India | 423 |
| 6 | Divergence in Net NPAs (5-4) | 169 |
| 7 | Provisions for NPAs as on March 31, 2025 as reported by the bank | 495 |
| 8 | Provisions for NPAs as on March 31, 2025 as assessed by Reserve Bank of India | 537 |
| 9 | Divergence in provisioning (8-7) | 42 |
| 10 | Reported Profit before Provisions and Contingencies for the year ended March 31, 2025 | 1,226 |
| 11 | Reported Net Profit after Tax (PAT) for the year ended March 31, 2025 | 501 |
| 12 | Adjusted (notional) Net Profit after Tax (PAT) for the year ended March 31, 2025 after considering the divergence in provisioning | 459 |
Management Analysis of Reported Figures
Management stated that the adjusted (notional) Net Profit at Sr. No. 12 was calculated by incorporating a divergence in provisions of Rs. 42 crores. This amount represents the additional provisioning that would have been required for the Gross NPAs assessed by the Reserve Bank of India as of March 31, 2025.The bank confirmed that there will be no impact on the Profit and Loss statement for the financial year 2026-27, as the divergence has already been accounted for during the financial year 2025-26.
JSFB Stock Price Movement
Shares of Jana Small Finance Bank Limited on Friday slipped by 1.15% to settle at ₹493.00. The stock traded with a volume of 626,855 shares as it retreated from the day's high of ₹504.55.Disclaimer: Due care and diligence have been taken in compiling and presenting news and market-related content. However, errors or omissions may arise despite such efforts.
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