Jana Small Finance Bank reported profit after tax of ₹170.3642 crore, approximately ₹170.36 crore, for the quarter ended 30 September 2026. This compares with ₹74.9907 crore a year earlier and ₹155.2316 crore in the June quarter.
The bank’s presentation rounds profit growth to 127% year on year and 10% quarter on quarter. Earnings increased on both comparisons, but statutory non-performing asset ratios moved in different directions: the gross ratio improved slightly, while the net ratio worsened.
Quarterly figures and their reporting basis
| Measure | Verified figure and basis | Primary source |
|---|---|---|
| Profit after tax | ₹170.3642 crore; ₹74.9907 crore a year earlier and ₹155.2316 crore in the June quarter | Unaudited financial statement |
| Profit growth | Presentation-rounded growth of 127% year on year and 10% quarter on quarter | Investor presentation |
| Net interest income | Approximately ₹819 crore, up 35% year on year; rounded presentation figures | Investor presentation |
| Statutory gross NPA ratio | 2.34%, versus 2.39% in the June quarter | Statutory asset-quality disclosure |
| Statutory net NPA ratio | 1.17%, versus 0.91% in the June quarter | Statutory asset-quality disclosure |
| Period and review status | Quarter ended 30 September 2026; financial results and limited-review report dated 23 October; unaudited | Financial statement and review report |
Profit and interest income answer different questions
Profit after tax, or PAT, is the quarter’s final earnings figure after the applicable expenses and tax treatment. Net interest income, or NII, is interest earned less interest paid. It is not total revenue or PAT, so the two growth rates should not be treated as interchangeable.
The profit figures above cover three months, not the first half of the financial year. Smaller differences between the rounded presentation figures and the statement reflect the precision used; the reporting period still needs to match.
Why the two NPA trends matter
Non-performing assets, or NPAs, are loans classified as non-performing under the applicable rules. Gross NPA and net NPA are distinct measures, with the net figure reflecting provisions. A lower gross ratio does not automatically mean the net ratio also improved.
Here, statutory gross NPA fell from 2.39% to 2.34%, while net NPA increased from 0.91% to 1.17%. This report uses the statutory statement’s ratios consistently rather than mixing them with presentation ratios calculated on a different denominator. The figures do not support a claim that asset quality improved on every measure.
The unaudited results received limited review, not an annual audit. Subsequent provision, income and NPA disclosures remain relevant; this report makes no earnings forecast or investment recommendation.
Sources and observation: Jana Small Finance Bank’s Q2 FY27 investor presentation and September 2026 financial statement. Observed: 25 October 2026 at 07:51:14 IST.
Related bank earnings: Axis Bank Q2 results
Recorded source observation: . This is a source-check timestamp, not a market quote or a new article update.