HDFC Bank Q1 FY26 Results: Net Profit Falls Despite HDB IPO Gain, Declares Bonus Issue & Dividend

India: HDFC Bank, India’s largest private-sector lender, reported a dip in its consolidated net profit for the April–June quarter of FY26, despite booking a one-time gain from its subsidiary’s IPO.

Net Profit Slips Despite IPO Boost

In Q1 FY26, HDFC Bank posted a consolidated net profit of ₹16,258 crore, slightly down from ₹16,475 crore in the same quarter last year. This decline came despite a significant pre-tax gain of ₹9,128 crore from the IPO of HDB Financial Services, a non-banking finance arm of the bank.

So, what dragged the numbers down? It was mainly the hefty provisions made during the quarter. The bank set aside a total of ₹14,442 crore, including ₹9,000 crore in floating provisions and ₹1,700 crore as contingent buffers, highlighting a cautious stance over potential asset quality risks.

Stake in HDB Financial Drops Post IPO

Post-IPO, the bank’s holding in HDB Financial Services came down to 74.19% as of June 30, 2025, from 94.32% at the end of the previous quarter.

NII Grows, But Margins Under Pressure

HDFC Bank’s standalone Net Interest Income (NII) for Q1 FY26 grew by 5.4% year-on-year to ₹31,438 crore. However, its Net Interest Margin (NIM) slipped to 3.35%, compared to 3.46% in the previous quarter, as deposit costs repriced faster than assets.

Rising Costs, Flat Returns

The bank’s operating expenses increased by 4.9% YoY, reaching ₹17,434 crore, with employee costs at ₹6,158 crore and other expenses at ₹11,276 crore. The cost-to-income ratio, excluding the HDB IPO gains, stood at 39.6%.

Standalone total income rose to ₹99,200 crore, up from ₹83,701 crore in Q1 FY25.

Strong Loan & Deposit Growth

  • Gross advances rose to ₹26.53 lakh crore, a growth of 6.7% YoY

  • Total deposits grew by 16.2% to ₹27.64 lakh crore

However, the CASA (Current Account Savings Account) ratio dropped to 33.9%, compared to 38.2% a year ago. Savings deposits were at ₹6.39 lakh crore and current account deposits at ₹2.98 lakh crore.

The Capital Adequacy Ratio (CAR) improved to 19.88%, up from 19.33% YoY.

Consolidated Income & Other Highlights

On the consolidated front:

  • Total income rose to ₹1.33 lakh crore from ₹1.17 lakh crore

  • Other income surged to ₹21,730 crore, driven by the HDB IPO

    • ₹75.9 crore from fees & commissions

    • ₹16.3 crore from forex & derivatives

    • ₹101.1 crore from trading & mark-to-market gains

  • Insurance subsidiaries contributed ₹1,645 crore in profit before tax

Asset Quality & Returns

  • Gross NPA stood at 1.40%

  • Net NPA at 0.47%

  • Return on Assets (RoA) remained stable at 0.48%

Bonus Issue & Special Dividend Announced

In a move to reward shareholders, HDFC Bank’s board declared:

  • A special interim dividend of ₹5 per share, payable to shareholders as of July 25, with payment on August 11

  • A 1:1 bonus share issue (one bonus share for every existing share), with the record date set as August 27, subject to shareholder and regulatory approvals

Market Reaction & Analyst Expectations

According to a Moneycontrol poll, analysts had expected a 7% YoY rise in NII to ₹31,885 crore and a 7.4% increase in net profit to ₹17,385 crore. However, the actual results fell short.

Ahead of the earnings announcement, HDFC Bank shares closed 1.56% lower at ₹1,959 on the NSE on Friday.

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