I O B Q2 FY27 Results (NSE: IOB)
Signal: Steady quarter
The read
The filing confirms reviewed standalone and consolidated results for Q2FY27/H1FY27 but does not supply the P&L face in the extract, so no evidence-based conclusion can be drawn on the recent PAT growth trajectory; the disclosed balance-sheet read is a 97.69% provision coverage ratio, a ₹2,70,000.00 lakh forward ECL buffer and advances of ₹3,42,06,058 lakh.
P&L walk
The consolidated P&L table is not present in the supplied extract; therefore revenue, NII, operating profit, provisions, PAT and EPS trends cannot be established from this filing text.
Key positives
- Provision Coverage Ratio was 97.69% as at 30.09.2026, supporting a well-provisioned reported loan book.
- The bank held a forward-looking ECL provision of ₹2,70,000.00 lakh and provisions covering 99.79% of total outstanding IBC accounts.
Key concerns
- The supplied extract omits the P&L face, so Q2FY27 revenue, NII, operating profit, provisions, PAT and EPS cannot be validated against the prior-results trajectory.
- Fixed assets declined from ₹5,07,454 lakh at 31.03.2026 to ₹5,02,844 lakh at 30.09.2026, while depreciation information is unavailable for an earnings-quality cross-check.
- The bank disclosed net deferred tax assets of ₹2,31,521.29 lakh and reversed ₹15,014 lakh of deferred tax assets during the quarter on prudence grounds; realizability remains a balance-sheet monitor.
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