SELECTED STATISTICAL INFORMATION

The selected statistical information contained in this section is based on or derived from our Restated Financial
Statements for Fiscal 2018, 2019 and 2020 and for the nine months ended December 31, 2019 and 2020. The following
discussion should be read together with the information included in the section “Financial Statements” included
elsewhere in this Prospectus.

The following information is included for analytical purposes. Certain non-GAAP financial measures and certain other
statistical information relating to our operations and financial performance have been included in this section and
elsewhere in this Prospectus. We compute and disclose such non-GAAP financial measures and such other statistical
information relating to our operations and financial performance as we consider such information to be useful measures
of our business and financial performance, and because such measures are frequently used by securities analysts,
investors and others to evaluate the operational performance of financial services businesses, many of which provide
such non-GAAP financial measures and other statistical and operational information when reporting their financial
results. Such non-GAAP measures are not measures of operating performance or liquidity defined by generally accepted
accounting principles. These non-GAAP financial measures and other statistical and other information relating to our
operations and financial performance may not be computed on the basis of any standard methodology that is applicable
across the industry and therefore may not be comparable to financial measures and statistical information of similar
nomenclature that may be computed and presented by other banks in India or elsewhere.

 

Our Bank’s Fiscal commences on April 1 and ends on March 31 of the immediately subsequent year, and references to a
particular Fiscal are to the 12 months ended March 31 of that year. Unless otherwise indicated or the context otherwise
requires, the financial information included herein is based on or derived from our Restated Financial Statements
included in this Prospectus. Unless otherwise indicated average balances are the year to date quarterly averages as of
April 1, June 30, September 30, December 31 and March 31 of each relevant year.

Average Balance Sheet of our Bank

The tables below present the average balances for interest-earning assets and interest-bearing liabilities of our Bank
together with the related interest income and expense amounts, resulting in the presentation of the average yields and cost
for each period. The average balance is the average of advances and deposits for the period. The average yield on average
assets is the ratio of interest earned to average interest-earning assets. The average cost on average interest-bearing
liabilities is the ratio of interest expense to average interest-bearing liabilities. Average interest earning assets, yields,
average non-interest earning assets, average interest-bearing liabilities, average non-interest bearing liabilities, and cost
of funds, are non-GAAP measures. The tables below set forth the reconciliation of such non-GAAP measures to the
GAAP measures appearing in our Restated Financial Statements:

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Nine Months ended December 31,
2019 2020
Average Interest Yield (%) ‘Average Interest Yield (%)
Balance) | Earned® F=E/D Balance) | Earned® 1-H/G
D E G H
@inillion, except percentages)
Interest Earning Assets:
i, Advances 30,244.05 5,155.48 22.73%" 35,500.95 | 5,442.14 20.44%"
[17.05%] [15.33%]
ii. Investments 7,241.87 388.25 7.15%* 13,068.11 598.34 6.10%*
[5.36%] [4.58%]
iii, Others® 1,671.83 88.42 7.05%* 6,927.16 203.01 3.91%"
[5.29%] [2.93%]
Total 39,157.75 5,632.15 19.18%* 55,496.22 | 6,243.49 15.00%"
[14.38%] (11.25%)
Non-Interest Earning Assets:
iv. Fixed assets 227.36 0.00% 307.67 - 0.00%
V. Other assets 2,525.29 E 0.00% 3,266.64 z 0.00%
Total 2,752.65 0.00% 3,664.31 - 0.00%

 

 

 

 

 

 

 

 

 

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