Integrated Financials June, 2026

Jammu and Kashmir Bank Limited Corporate Headquarters T +91 (0)194 248 3775 W www.jkb.bank.in M A Road, Srinagar 190001 F +91 (0)194 248 1928 E board.sectt@jkbmail.com Kashmir, India CIN: L65110JK1938SGC000048 Board Secretariat Ref:-JKB/BS/F3652/2026/089 Dated: 29th July, 2026 National Stock Exchange of India Limited The BSE Limited Exchange Plaza 5th Floor Phiroze Jeejeebhoy Towers Plot No. C/1 G-Block Dalal Street Bandra Kurla Complex Mumbai – 400 001 Bandra (E) Mumbai – 400 051 Scrip Code:532209 Symbol: J&KBANK SUB:- INTEGRATED FINANCIAL RESULTS (STANDALONE & CONSOLIDATED) OF THE BANK FOR THE QUARTER ENDED 30TH JUNE, 2026 Dear Sirs, Pursuant to Regulation 33 and 52 read with Regulation 30 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, we are enclosing herewith a copy of the Integrated Financials of the Bank for the Quarter ended 30th June, 2026. The Results were taken on record by the Board of Directors in their meeting held today i.e. 29th July, 2026. The Meeting started at 10:00 A.M. and ended at 01:50 P.M. This is for your information and appropriate dissemination. Thanking you Yours f aithfully For Jammu and Kashmir Bank Limited (Mohammad Shafi Mir) Company Secretary Gupta Gupta &Associates LLP J CR & Co. LLP Chartered Accountants Chartered Accountants 142/3 Trikuta Nagar, 2nd Floor, Corner Building, Opposite Jammu-180012 Hope Medicate, Ziyarat Batamaloo, Srinagar-190009 Dhar Tiku & Co. Gupta Sharma & Associates Chartered Accountants Chartered Accountants 2nd Floor, SDAComplex, Ground Floor, 142 Sector 3, Court Road, LalChowk Trikuta Nagar, Srinagar - 190001 Jammu - 180012 Independent Auditors' limited Review Report on the Unaudited Standalone Financial Results for the quarter ended June 30,2026 of Jammu & Kashmir Bank limited pursuant to Regulation 33and 52read with Regulations 63(2)of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended. The Board of Directors of Jammu & Kashmir Bank limited 1. We have reviewed the accompanying Statement of Unaudited Standalone Financial Results ('the Statement") of Jammu & Kashmir Bank Limited ("the Bank")for the quarter ended June 30, 2026, being prepared and submitted by the Bank pursuant to requirements of Regulations 33 and Regulation 52 read with Regulation 63(2) of SEBI(Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended ("the Listing Regulations") except for the disclosures relating to Pillar 3under BaselIIICapital Regulations, Leverage Ratio, Liquidity CoverageRatio and Net Stable Funding Ratio,which have been disclosed on the Bank's website and in respect of which a link has been provided in the Statement and which have not been reviewed by us. 2. The Statement, which is the responsibility of the Bank's Management and has been approved by the Board of Directors, has been prepared by the Bank's Management in accordance with the recognition and measurement principles laid down in Accounting Standard 25 "Interim financial Reporting" ("AS 25") prescribed under Section 133 of the Companies Act, 2013 (the "Act"),the relevant provisions of the Banking Regulation Act, 1949, the circulars, guidelines and directions issued by the Reserve Bank of India (RBI)from time to time ("RBI guidelines") and other accounting principles generally accepted in India; and is in compliance with the presentation and disclosure requirements of Regulation 33 and Regulation 52read with Regulation 63 (2)of the Listing Regulations, 2015 including the relevant circulars issued by SEBI from time to time. Our responsibility is to issue a report on the Statement based on our review. are free of material misstatement. A review is limited primarily to inquiries of the Bank's personnel and analytical procedures applied to financial data and thus provides less assurance than an audit. We have not performed an audit and accordingly, we do not express an audit opinion. 4. These Unaudited Standalone Financial Results incorporate the relevant returns of 132 branches, treasury operations, the Credit Card Division and various returns of departments at the Corporate Office of the Bank reviewed by us. In the conduct of our review, we have relied on the review reports in respect of non performing assets received from the concurrent auditors of 252 branches. These review reports cover 79.07% of the Bank's advances portfolio (excluding the advances of outstanding balance of Food Credit), including 56.79% advances, which have been covered by us, and 56.54%of non-performing assets of the Bank including 52.78%which have been covered by us as at June 30, 2026. Apart from these reports, in the conduct of our review, we have also considered various returns of the remaining 624 branches including returns relating to advances portfolio, non-performing assets and provisions, duly certified by various Branch Managers of the bank which are also incorporated in the financial results. The returns received from the branches cover 20.93% of advances portfolio of the Bank and 43.46% of non-performing assets of the Bank. 5. Based on our review conducted as above, nothing has come to our attention that causes us to believe that the accompanying Statement of Unaudited Standalone Financial Results including notes thereon prepared in accordance with the applicable accounting standards and other recognized accounting practices and policies has not disclosed the information required to be disclosed in terms of Regulation 33 and Regulation 52 read with Regulation 63 (2) of the 'Listing Regulations, 2015' including the manner in which it is to be disclosed, or that it contains any material misstatement or that it has not been prepared in accordance with the relevant guidelines/prudential norms issued by the Reserve Bank of India in respect of income recognition, asset classification, provisioning and other related matters, except for the disclosures relating to Pillar 3 as at June 30, 2026 including Leverage Ratio, Liquidity Coverage Ratio and Net Stable Funding Ratio under Basel III Capital Regulations as have been disclosed on the Bank's website and in respect of which a link has been provided in the Statement and have not been reviewed by us 6. The Standalone financial results for the quarter ended June 30, 2025 were reviewed by an earlier set of three audit firms as joint auditors, all of whom are continuing audit firms, and they have expressed unmodified conclusion vide their report dated 25/07/2025. The Standalone financial results for the previous quarter and year ended March 31,2026 were jointly audited by us where we have issued our unmodified opinion vide our report dated 05/05/2026. 7. Emphasis of matter We draw attention to Notes to the standalone and Consolidated (Reviewed) financial results .------.... a. to Note 18, regarding the change in the Bank's accounting policy, effective April 1,2026, for recognition of expenditure and income relating to the purchase and sale of Priority Sector Lending Certificates (PSLCs).Pursuant to the revised accounting policy, such expenditure and income are recognised on a systematic basis over the validity period of the respective PSLCs instead of being recognised in full in the quarter in which the transactions are undertaken. As disclosed in the said note, the change has resulted in an increase of <56.29 crore in the Bank's Profit after Tax for the quarter ended June 30, 2026. b. to Note 31, regarding the transfer of <263.63 crore from the Investment Fluctuation Reserve (IFR)to the General Reserve during the quarter, pursuant to the Reserve Bank of India Circular RBI/2026-27/83 DOR.MRG.REC.NO.71/00- 00-0001/2026-27 dated May 18, 2026, consequent upon the discontinuation of the requirement to maintain the Investment Fluctuation Reserve. Our conclusion is not modified in respect of the above matters. M/s jCR & Co.LLP Chartered Accountants FRN:I05270W/WI00846 (CARake Partner M.No. 089562 Place: Srinagar Place: Srinagar Date: 29/ [Showing first 8,000 characters — download PDF for full document]