Financial Results for the quarter and half year ended 30.09.2026

Ref No. IRC/154/2026-27 26.10.2026 National Stock Exchange of India Ltd., BSE Limited, Exchange Plaza, C-1 Block G, Floor 1, P.J. Towers, Dalal Street, Bandra-Kurla Complex, Bandra (E), Mumbai 400 001 Mumbai – 400 051 BSE SCRIP CODE: 532388 NSE SCRIP CODE: IOB Madam / Sir, Outcome of Board Meeting- Approval of Unaudited (Reviewed) Financial Results (Standalone & Consolidated) of the Bank for the Quarter and Half-Year ended on 30.09.2026 Ref: Our letter ref no. IRC/151/2026-27 dated 17.10.2026 ln terms of Regulation 30, 33 and 52 and other applicable regulations of the SEBI (LODR) Regulations, 2015, we hereby inform that the Board of Directors of the Bank in its meeting held on 26.10.2026 (Monday), at Chennai inter alia, approved the Unaudited (Reviewed) Financial Results (Standalone & Consolidated) of the Bank for the Quarter and Half-year ended 30.09.2026. In this regard, we enclose the following: 1. Unaudited (Reviewed) Financial Results (Standalone & Consolidated) of the Bank for the Quarter and Half-year ended 30.09.2026, along with Segment Results, Cash Flow Statement, Statement of Assets and Liabilities and Independent Audit Report of the Statutory Central Auditors of the Bank. 2. NIL Security Cover Certificate as on 30.09.2026 for unsecured listed debt securities of the Bank. (Reg. 54 of SEBI LODR Regulations, 2015) 3. NIL Statement of Deviation/Variation in utilization of the funds raised for the Quarter ended 30.09.2026. (Reg. 32 (1) and Reg. 52(7)/(7A) of SEBI LODR Regulations, 2015) The Financial Results will be made available on the Bank’s Website under the following link: https://www.iob.bank.in/Financial_perf. (contd…) Investor Relations Cell, Central Office, 763, Anna Salai, Chennai 600 002 044 – 7172 9791, 2888 9360 | investor@iob.bank.in The Meeting of the Board of Directors commenced at 11.00 a.m. and concluded at 12.15 p.m. This is for your information and appropriate dissemination. Yours faithfully, Raghuram Mallela Deputy General Manager/ Company Secretary & Compliance Officer Cc: 1. M/s IDBI Trusteeship Services Ltd Asian Building, Ground Floor 17, R. Kamani Marg, Ballard Estate, Mumbai – 400 001 2. M/s SBICAP Trustee Company Limited 04th Floor, Mistry Bhavan, 122 Dinshaw Vachha Road, Churchgate, Mumbai - 400020 Investor Relations Cell, Central Office, 763, Anna Salai, Chennai 600 002 044 – 7172 9791, 2888 9360 | investor@iob.bank.in Good people to grow with lndian Overseas Bank Gentral Officer763, Anna Salai, Ghennai 600 OO2 Notes Forminq Port of Stondolone ond Consolidoted Unoudited Finonciol Results for the Quorter ond Holf Yeor ended September 30 2026 I . The obove Stondolone ond Consolidoted Unoudited Finonciol Results for the quorter ond holf yeor ended September 30, 2026, hove been reviewed ond opproved by the Boord of Directors of lndion Overseos Bonk (hereinofter referred os "Bonk") in its meeting held on October 26,2026. Since the requisite number of independent directors ore yet to be oppointed, in terms of Poro 14A of the Notionolized Bonks (Monogement ond Miscelloneous Provisions) Scheme, 1970 these results were ploced before the Boord of Directors for their review ond opprovol. These finonciol results hove been subjected to limited review by the Stotutory Centrol Auditors of the Bonk os per the requirements of SEBI (LODR) Regulotions, 20.l5 os omended ("SEBI Regulotions"). 2. The finonciol results for the quorter ond holf yeor ended September 30, 2026 hove been orrived of ofter considering extont prudentiol norms ond directions issued by the Reserve Bonk of lndio on lncome Recognition, Asset Clossificotion ond provisioning reloting to odvonces, non performing investments, unhedged foreign currency exposures, ond provision towords income tox, deferred tox, depreciotion on investments ond fixed ossets, employee benefits pertoining to Pension, Grotuity ond Leove Encoshment on interim octuoriol voluotion for the current yeor which is subject to odjustment of yeor end ond other necessory provisions os required under opplicoble Accounting Stondords, RBI guidelines ond in complionce with the presentotion ond disclosure requirements of Regulotion 33 ond 52 reod with Regulotion 63(2) of the SEBI (LODR) Regulotions 2O1S os omended including relevont circulors issued by SEBI/RBl from time to time. 3. The Stondolone ond Consolidoted Finonciol results hove been prepored in occordonce with the recognition ond meosurement principles loid down in Accounting Stondord 25 "lnterim Finonciol Reporting" ("AS 25"), notified under the Componies (Accounting Stondords) Rules, 2021, os omended from time to time, the relevont provisions of the Bonking Regulotion Act, 1949, the directions, guidelines ond circulors issued by the Reserve Bonk of lndio (RBl) from time to time ("RBl Guidelines") ond other occounting principles generolly occepted in lndio. 4. ln terms of RBI guidelines, the Bonks ore required to moke consolidoted Pillor 3 disclosures including Leveroge Rotio, Liquidity Coveroge Rotio ond Net Stoble Funding Rotio under Bosel lll copitol requirements. The soid disclosures ore mode ovoiloble on the following link t S: n Bos clos . These disclosures ore not subjected to oudit bY the Stotutory Centrol Auditors of the Bonk. FORIDENTI OilLY r&A No. (n F C9> 1248 * ( *n * Cha *, Accoun 5. ln preporotion of these finonciol results, the Bonk hos opplied its significont occounting policies ond proctices thot ore consistent with those followed in onnuol finonciol results for the previous yeor ended Morch 31 ,2026, except in the cose of revised useful life of the premises of 60 yeors os ogoinst 40 yeors hitherto; ond in the cose other fixed ossets depreciotion is now being chorged on proportionote bosis for the period put to use os ogoinst for the full yeor irrespective of dote of ocquisition. The resultont impoct of the chonge for the quorter ended September 30, 2026, is not moteriol. Further, the Bonk, in line with RBI (Commerciol Bonk - Clossificotion, Voluotion ond Operotion of lnvestment Portfolio) Second omendment Directions doted Moy 18, 2026, hos discontinued the mointenonce of lnvestment Fluctuotion Reserve (lFR) during the quorter ended June 30, 2026. Accordingly, the existing bolonce of IFR omounting to <49,000 lokh wos tronsferred, below the line, to Revenue Reserve during the quorter ended June 30,2026. Consequently, there is no impoct on the profit ond loss occount for the quorter ended September 30, 2026. 6. The Consolidoted Finonciol Results (CFS) ore prepored in occordonce with Accounting Stondord 21 (AS 21) on "Accounting for Consolidoted Finonciol Results", Accounting Stondord 23 (AS 23) on "Accounting for lnvestment in Associotes" ond Accounting Stondord 27 (AS 27) on "Finonciol Reporting of lnterests in Joint Venture" notified under the Componies (Accounting Stondords) Rules 2021 os omended ond the guidelines issued by RBl. 7. The Consolidoted Finonciol Results comprise the finonciol results of lndion Overseos Bonk ond the following Associotes of the Bonk: Type of Counlry of 7" ot Nome of the Compony Stotus lnvestmenl lncorporolion Holding Odisho Gromeen Bonk Associote lndio 35% Reviewed ACER Credit Roting Pvt. Ltd Associote lndio 26% Unreviewed The investment in the ossociotes hos been occounte,C for under equity method os per AS 23 (Accounting for lnvestment in Associotes) ond occordingly corrying omount of investment in equity shores is odjusted ogoinst IOB's shore of net ossets ond the bolonce is odjusted ogoinst bolonce in Reserves ond Surplus to recognize the increose/decreose in the volue during consolidotion. B. The Bonk is holding 18.06% in Universol Sompo Generol lnsuronce Compony Ltd. Since the shoreholding in the Compony is less thon 20%, the some hos not been considered os Joint Venture for preporotion of Consolidoted Finonciol Results os per extont RBI guidelines. FOR IDENTI IION ONLY o F No <) * Cha red * Accou ^ffiffi* i(l" 9. Bosed on the ovoiloble finonciol results ond the declorotion from borrowers [Showing first 8,000 characters — download PDF for full document]