केंद्रीय कायाा लय INVESTORS RELATION DIVISION Central Office

CO:IR[Link] Date: 20th January, 2025

National Stock Exchange of India Limited BSE Limited

Listing Department, Exchange Plaza, Corporate Relationship Dept.,
Plot No. C/1, ‘G’ Block, Phiroze Jeejeebhoy Towers,
Bandra-Kurla Complex, Bandra (East), Dalal Street, Fort,
Mumbai-400 051 Mumbai-400 001
Scrip Code-CENTRALBK Scrip Code-532 885

Dear Sir/Madam,

Sub: Outcome of Board Meeting of the Bank held on 20th January, 2025.

Pursuant to Regulation 30 of SEBI (LODR) Regulations, 2015, we wish to inform that the Board of
Directors of Bank at their meeting held today i.e. Monday, 20th January, 2025 at Mumbai inter-alia
considered and approved the unaudited standalone and consolidated financial results of the Bank for
the Third Quarter and Nine months ended 31st December, 2024.
Further, pursuant to Regulations 33, 52 and other applicable provisions of the SEBl (LODR)
Regulations 2015, we enclose herewith the following documents:-
 Copy of the unaudited standalone and consolidated financial results of the Bank along with
Auditors Limited Review Report thereon, for the Third Quarter and Nine months ended
31.12.2024.
 Declaration on Audit report with unmodified opinion for quarter ended 31.12.2024
[Regulation 33 (3) of SEBI (LODR), Regulations, 2015].
 Statement of deviation(s) or variation(s) for quarter ended 31.12.2024 - [Regulation 32(1),
52(7) & 52(7A) of SEBI (LODR), Regulations, 2015].
 Security Cover Certificate as on 31.12.2024 - [Regulation 54 of SEBI (LODR), Regulations,
2015].

The meeting of Board of Directors commenced at 01.00 PM and concluded at 02:10 PM.

Please take the above on your record.

Thanking you.

Yours faithfully,
For Central Bank of India
CHANDRAKANT C Digitally signed by
CHANDRAKANT C BHAGWAT
BHAGWAT Date: 2025.01.20 [Link] +05'30'

CHANDRAKANT BHAGWAT
Company Secretary & Compliance officer

Encl.: As above

कें द्रीय कायाालय: चंदर मुखी, नरीमन पॉइं ट, मुंबई - 400 021 दूरभाष/Tel.: 022-6638 7575
Central Office: Chander Mukhi, Nariman Point, Mumbai - 400 021 ईमेल/Email ID: smird@[Link]
Follow us on Central Bank of India
[Link]
 Unaudited Standalone Financial Results for the Quarter and Nine Months ended December 31, 2024
(€ in Lakh)
Stand alone
Quarter Ended Nine Months Ended Year Ended
Particulars
31.12.2024 30.09.2024 31.12.2023 31.12.2024 31.12.2023 31.03.2024
Unaudited Unaudited Unaudited Unaudited Unaudited Audited
1 Interest earned (a) + (b) + (c) + (d) 850,944 820,262 780,921 2,504,685 2,238,515 3,072,223
(a) Interest/discoimt on advances/bills 568,868 540,204 516,852 1,649,277 1,440,314 1,970,716
(b) Income on investments 259,017 254,675 234,948 760,022 696,405 951,039
Interest on balances with Reserve Bank of Indiaandotherinterbankfunds
(c) 19,402 24,404 24,988 68,639 85,149 112,029

(d) Others 3,657 979 4,133 26,747 16,647 38,439

2 Othe r Income 122,920 164,670 132,972 404,103 334,962 471,128
A. TOTAL INCOME (1+2) 973,864 984,932 913,893 2,908,788 2,SIS,all 3,543,351
3 Interest Expended 496,932 479,214 465,736 1,454,852 1,302,968 1,782,591
4 Oper ating Expenses (e) + (f) 280,601 289,225 255,056 841,801 740,576 1,024,492
(e) Employees cost 179,263 182,705 166,396 533,332 459,005 631,215
(f) Other operating expenses 101,338 106,520 88,660 308,469 281,571 393,277
a. TOTAL EXPENDITURE (3)+(4)(excludingProvisionsandContingencies)
777,533 768,439 720,792 2,296,653 2,043,544 2,807,083

C. OPE(ProfiRATING PROFIT (A-B)itbeforeProvisions&Contingencies)

196,331 216,493 193,101 612,135 529,933 736,268

D. Pro(Of sions (other than tax) and Contingencies.#hich:provisionsforNon-PerformingAssets) 55,664 59,806 82,198 234,555 260,221 330,930
30.977 34,062 71,438 197,206 288,241 339,139
E. Exceptional Items
Profit/(Loss) from Ordinary Activities before Tax(C-D-E)
F. 140,667 156,687 110,903 377,580 269,712 405,338

G. Tax Expenses 44,774 65,403 39,117 102,409 95,540 150,432

Net Profit / (Loss) from Ordinary ActivitiesAfterTax(F-G)
H. 95,893 91,284 71,786 275,171 174,172 254,906

I. Extraordinary items (net of tax expense)

J. Net Profit / (Loss) for the period (H-I) 95,893 91,284 71,786 275,171 174,172 254'906
Paid(Fac -up equity share capitalevalueof{10/-pershare)
5 868,094 868,094 868,094 868,094 868,094 868,094

6 Reserves excluding revaluation reserves (as perbalancesheetofpreviousaccountingyear)

1.938,231

7 Ana ytical Ratios

Percentage of shares held byGovernmentofIndia
(i) 93.08% 93.08% 93.08o/o 93.08% 93.080/o 93.08%

Capital Adequacy Ratio-Basel Ill (0/o)* 16.43% 16.27°/o 14.74% 16.430/o 14.74% 15.08%
(ii) (a) GET 1 Ratio (0/o)* 14.21% 14.01o/o 12.17% 14.21% 12.17% 12.46%
(b) Additional Tier 1 Ratio (%)
(a) Basic Earning per Share(in < )beforeandafterExtraordinaryItems, Net of TaxExpense|notannualised|
1.10 1.05 0.83 3.17 2.01 2.94

(iii)
(b) Diluted Earning per Share(in € )beforeandafterExtraordinaryItems, Net of TaxExpense|notannualised|
1.10 1.05 0.83 3.17 2.01 2.94

(a) Amount of Gross Nan-performing Assets 1,045,989 1,160,425 1,078,649 1,045,989 1,078,649 1,134 ,034
(b) Amount of Net Non-Performing Assets 155,498 167,397 295,557 155,498 295,557 300,195
(iv)
(c) % of Gross Non-performing Assets 3.860/o 4.59% 4.50% 3.860/a 4.50% 4.50%
(d) % of Net Non-Performing Assets 0.590/o 0.69% 1.27% 0.59% 1.27O/a 1.23%
(v) Return on Assets (Annualised) (%) 0.870/o 0.85% 0.69% 0.85% 0.590/o 0.630/o
(vi) Networth (excluding Revaluation Reserve) 2,998,259 2,919,016 2-.J2:3,2:2J 2,998,259 2J[Link]I 2,805,333
(vii) Debt" Equity Ratio 0.19 0.21 0.29 0.19 0.29 0.26
(viii) Outstanding Reedemable Preference Shares
Capital Redemption Reserve/DebentureRedemptionReserve
(ix)

(x) Paid-up Debt [Link]/Outstanding Debt."(%) 7.35% 18.99o/a 13.060/a 7.350/o 13.06% 15.15°/o
(xi) Total Debr* to Total Assets (o/a) 5.83O/o 2.95O/a 5.22% 5.83% 5.220/o 4.430/o
(xii) Operating Margin (o/a) 20.160/o 21.98% 21-13% 21.04% 20.590/o 20.780/a
(Xiii) Net Profit Margin (0/a) 9.85O/o 9.27O/o 7.85% 9.46O/o 6.770/o 7.19%
• Capital Adequacy Ratio ( BASEL 111) is arrived at after considenng the Net Present Value (NPV) of non Interest beanng recapitalization Bond infused as Capltal by Govt Of India dumg the F.Y. ended

31 st March 2021.
" Debt represents borrowings wlth residual maturity of more than one year .... Total Debt and Outstanding Debt represent total borrowings of the Bank

# Due to write back Of provision on Standard Advances and Npl, total provision is appearing lower than NPA provision for Year ended March 31, 2024 and Nine Months ended Dec 31, 2023.
Note 1 : Disclosure of Interest Service Coverage Ratio and Debt Service Coverage Ratio is not applicable to Bank.
Note 2 : Figures Of the previous periods have been regrouped/reclassified wherever considered necessary to conform to current penes classmcation.

+`+i

Vivek Wahi MahThfa

ExecutlveDirector Execife ExecutiveDirector

Place : Mumbai Director &

Date : January 20, 2025

•;:,i?e=-_
 CENTRAL BANl( OF INDIA

STANDALONE SEGMENT REroRT FOR "E QUARTER AND NINE MONTHs ENDED DECEMBER 31. 2o24

(I In lakh)

Quarter Ended Nine Months Ended Year Ended

[Link].
Particulars Unaudited Unaudited Unaudited Unaudited Unaudited Audited
31.12.2024 30.09.2024 31.12.2023 31.12.2024 31.12.2023 31.03.2024
A. Segment Revenue
1. Treasury operations 3,01,908 3,19,676 2,90,104 9,35,017 8,59,652 11,81,274
2. Reta Banking Operations 4,28,000 4,38,954 3,81,066 13,02,661 11,14,954 15,01,391
3. Who esale Banking Operations 2,41,179 2,26,302 2,39,989 6,47,349 5,86,661 8 ,2:I ,94:J
4. Other Banking Operations
5. una ocated 2,777 2,734 23,761 12,210 32,739
Tota 9,73,864 9,84,932 9,13,893 29,08,788 2:5,J3,m7 35,43,351
Less: Inter Segment Revenue
Income From Operations 9,73,864 9,84,932 9,13,893 29,08,788 i:5,J3,ml 35,43,351

8. Segment Results(Profit(+)/Loss(-)
1. Treasury operations 31,824 63,798 39,673 1,58,237 2,09,259 2,70,434
2. Reta Banking Operations 74,616 61,741 28,138 1,68,011 2,00,219 2,44,491
3. Who esale Banking Operations 42,307 46,346 47,938 62,920 (1,17,797) (96,705)
4. Other Banking Operations
5. Una ocated (8,080) (15,198) (4,846) (11,588) (21,969) (12,882)
Tota 1,40,667 1,56,687 1,10'903 3,77,580 2,69,712 4,05,338
Less: (i) Interest

(ii) Other Un-allocable income/Expenditurenetoff

(iii) Un- allocable income

Total Profit Before Tax 1,40,667 1,56,687 1,10,903 3,77,580 2,69,712 4,05,338
Income Tax 44,774 65,403 39,117 1,02,409 95,540 1,50,432
Net Profit/(Loss) 95,893 91,284 71,786 2,75,171 1,74,172 2,54,906
C. Segment Assets
1. Treasury operations 1,89,16,775 1,85,23,007 1,88,80,654 1,89,16,775 1,88,80,654 1,84,68,569
2. Reta Banking Operations 1J2,J9,2+J 1,66,14,980 1,47,08,381 1,J2,J9,2:JJ 1,47,08,381 1,51,75,614
[Link] esale BankinE! Ooerations 92,27,328 81,70,425 90,22,330 92,27,328 90,22,330 96,54,866
4. Other Banking operations
5. Una ocated Assets 12,98,664 13,51,828 13,80,940 12,98,664 13,80,940 13,68,219
Tota 4,67,21,984 4,46,60,240 4,39,92,305 4,67,21,984 4,39,92,305 4,46,67,268

D. Segment Liabilities
1. Treasury operations 1,82,03,128 1,80,73,586 1,86,88,328 1,82,03,128 1,86,88,328 1,79,37,686
2. Reta Banking Operations 1,62,42,573 1,55,96,965 1,37,71,364 1,62,42,573 1,37,71,364 1,43,71,503
[Link] esale Bankin£ Ooerations 88,80,548 76,69,816 84,47,550 88,80,548 84,47,550 91,43,283
4. Other Banking Operations
5. Una ocated Liabilities
Tota 4,33,26,249 4,13,40,367 4,09,07,24Z 4,33,26,249 4,09,07,242 4,14,52,472

E. Capital Employed
1. Treasury operations 7,13,647 4,49,421 1,92,326 7,13,647 1,92,326 5,30,883
2. Reta Banking Operations 10,36,644 10,18,015 9,37,017 10,36,644 9,37,017 8,04,111
[Link] esale Banking Operations 3,46,780 5,00,609 5,74,780 3,46,780 5,74,780 5,11,583
4. Other Banking operations
5. Una ocated 12,98,664 13,51,828 13,80,940 12,98,664 13,80,940 13,68,219
Tota 33,95,735 33,19,873 30,85,063 33,95,735 30,85,063 32,14,796
Note: 1) Segment Revenue and Expenses have been apportioned on the basis of the segment assets, wherever direct allocation is not possible.

2) Figures of previous year/period have been regrouped wherever considered necessary to conform to current period
classification.

wh cREa
3) The Bank has only one geographical segment i.e. Domestic Segment

Vivek Wahi Mahwiffa'

Executive Director Executive Director Fxecutive Director

Managing Director & CEO

Place: Mumbai
Date: January 20, 2025

t`/:ifi--,
 Consolidated Unaudited Financial Results for the Quarter and Nine Months ended December 31, 2024
(€ in Lakh)
Consolidated
Quarter Ended Nine Months Ended Year Ended
Particulars 31.12.2024 31.12.2023 31.03.2024
31.12.2024 30.09.2024 31.12.2023

unauditod unaudited Unaudlted25,14,41816,58,159 unaudited Audited

unaudlted
8`54,183 8,23,534 7,84,191 2:2,4J,Ilo14,48,759 30,84,892
11 nterest earned (a) + (b) + (c) + (d)
5,71,849 5,43,176 5,19,852 19.82.207
(a) nteresudiscount on advances/bills
2 59104 2 54.781 2,35,015 7,60,308 6,96,648 9,51.391
b
()(c)I ncome on
stments
inventerestonbalances with Reserve Bank of Indiaandotherinterbankfunds
24,404 24,989 68,639 85,150 1,12,029
19.402

3,828 1,173 4,335 27,312 17,2133,34,999 39,265

(d) Others
1,64,894 1,32,925 4,04,77229,19,19014,59,156 4,71,306
2 Other Income 1,23,242
9,77,425 9,88,428 9,17,116 25,82,76913,07,133 35,56,198
A. lNCOME (1+2)
4,80,654 4.67,185 1788`23710,27,489
3 Interest Expended-E+f 4,98,356
2 81 397 2 90175 2,55,665 8`44,212 7,42,403
4 Operat,ng xpenses(e) ()lt
1 79 675 183119 1.66,729 5,34,529 4 ,60,007 6.32,577
(e)(f) Emp oyees cosOtheroperating expenses

1,07,056 88,936 3,09,683 2,82,396 3.94,912

1,01,722

a. TOTAL EXPENDITURE (3)+(4) 7,79,753 7,70,829 7,22,850 23,03,368 20,49,536 28,15,726

excludin 9TING
[Link]
PROFITand [Link]
(A-B)
C. OPERA 1,97,672 2,17,599 1,94,266 6,15,8222,35,073 5,33.232 7,40,4723,31,490
(Profit before Provisions & Contingencies)
55 903 59 828 82,061 2,60,501
rovOf
D. Pl ons (other than tax) and Contlngencles.#hforNon-PerforminAssets)
31216 34 241 71,450 1,97,868 2,88,659 3,39,665
(w,Exceptc provisions gionalItems
E I
Profit/ (Loss) from Ordinary Activities before Tax(C.D-E) 1,41,769 1,57,771 1,12,205 3,80,749 2,72,731 4,08,9824
F.

44,951 65,707 39,453 1,03,1712,77,578 96,316 1,51,382,57,598

G. Tax Expenses
72,752 1,76, 15
H.I Net PrExtraoof it / (Loss) from Ordinary Activitiesrd]naitems(netoftaxexpense) IIIIIIBull
9688 92 064
[Link] Profit in Associates
I
533 1,036 6,094 9,501 10,064
J (213)
267 214 341 709 777 894266768
K Less Share of Minority Interest
I:
7, 2,, 1
L5 Net PrPald.u(Face of it / (Loss) for the period (H-I+J-K)pequitysharecapitalvaluectt{10/-pershare)

8,68,094 8,68,094 8.68,094 8.68,094 I 8,68,094 8,68,094

67 Re§erv es excluding revaluation reserves (as per

b aancAn1i
I heet of revious accounting year
espca[Ratlc>s
ayt(i)
1111111111111111 19,60,875

Percentage of shares held byGtofIndia 93.08 93.08 93.08 93.08 93.08

93.08
overnmenCapitalAdequacy Ratio-Basel Ill (0/a)

'„) (a) GET 1 Ratio (%)

(b) Addltlonal Tier 1 Ratio (°/o)
(a) Basic Earning per Share(in € )beforeandafterExtraordinaryItems, net of TaxExpensernotannualjsed| 3.07
1.11 1.06 0.85 3.26 2.13

(iii)

(b) Diluted Earnlng per Share(in < )beforeandafterExtraordinaryItems, net of TaxExpense[notannualised] 2.13 3.07
1.11 1.06 0.85 3.26

10,53,956 11,67,600 10,84,723 10,53,956 10,84,723 11,39.844303841

(a) Amount of Gross Non-performing AssetsfNNPrfrmnAssets
•.. 1,6 4 \) 0 14. 5 0 u/a0
•'.: 17
(b) Amounto et on-e o I g(c)%ofGrossNan-DerformingAssets
(iv) 4.590/o 4.500/a 3.870/o0.61O/c0 4.50%1.280/a0'
3.87%
1.24 /o066r'/
0.61% 070% 1.28%
(d) % of Net Non-Performing Assets
Oo Oo
% 0 . yo . a
(v)(vl)(vii) Return on Assets (Annualised) (a/o)Networth(excludingRevaluationReserve andGoodwill)
29,43,1191873% 27`44,086 30,27,806 27.44.0860/ 28,27`089
30.27,806

7 2:I JO/o 12.93% i 2:I I 0J/a 12.93 c' 14.990/,`

Paid uPDebt*Eciuity
debt Capital/
Ratio Outstanding Debt"
0.19 0.21
• 0.29 019 029260/ 1027
(viil)(ix)(x`/(xi)
5 . 8 6 yo0
0 4 4 7 a/
5oo2065%i2Tin2O^
5.860/o 2.980/o 5.26%0
Total Debt" to Total Assets
.UU /0717o-/ a0750 /o

-
20.22%, 22.01% 2 1 . 1 8 yo0 2 1 . 1 0 /aD969%

-
Operating Margin
a
Net Profit Margin P f Share 9.86% l'I'IIl'`IuEI 0

(x'l)(x„') Outstandina Redeemable re erenceCapitalRedemption-F`T:;=iv;/DebentureRederrlpt!onReserve

'0 -obl raprosents i)orr`.wlngs wllh rosldu6I m8IulTly of rTiure then orio year

NO:OO`:,:;go;O„::n;[Link]h`:;s;',:Ono'O::O;:::si:p;;;e:n;;O;on;a;c:eo:';pn:dd"4%:;:;;;:,6B:a;::,r:,vporoco:,ndes'oGdp;::::;a,%:c,::':Tp;o;:y:s:;%:o:n:`IVse'cMd::mshf,`;e;rfe2d;;d#Ma3"24

VI. CREa
Executive Director Executive Director Executive Director

` .-:----.-::..._-i: --.--

Date: January 20, 2025

 CENTRAL BANK 0F INDIA

coNsoLiDATED SEGMENT REpoRT roR "E QUARTER AND NiNE MONTHs ENDED DECEMBER 31. 2o24

Quarter Ended Nine Months Ended Year Ended

[Link].
Particulars Unaudited Unaudited Unaudited Unaudited Unaudited Audited
31.12.2024 30.09.2024 31.12.2023 31.12.2024 31.12.2023 31.03.2024
A. Segment Revenue
1. Treasury Operations 3,01,908 3,19,676 2,90,104 9,35,017 8,59,652 11,81,274
2. Retai Banking Operations 4,31,364 4,42,096 3,84,209 13,12,440 11,24,097 15,13,853
3. Who sale Banking Operations 2,41,179 2,26,302 2,39,989 6,47,349 5,86,661 8 ,2:J ,I J4,J
4. Other Banking Operations 197 354 80 623 149 357
5. Unallocated 2,777 2,734 23,761 12,210 32,767
Total 9,77,425 9,88,428 9,17,116 29,19,190 25,82,769 35,56,198
Less: Inter Segment Revenue
Income From O|}erations 9,77,425 9,88,428 9,17,116 29,19,190 25,82,769 35,56,198

a. Segment Res u Its( Profit(+)/Loss(-)

1. Treasury operations 31,824 63,798 39,673 1,58,237 2,09,259 2,70,434
2. Retai Banking Operations 75,557 62,508 29,391 1,70,666 2,03,174 2,47,896
3. Who esale Bankinf! Operations 42,307 46,346 47,938 62,920 (1,17,797) (96,705)
4. Other Banking operations 161 317 46 514 64 239
5. Una' ocated (8,080) (15,198) (4,843) (11,588) (21,969) (12,882)
Total 1,41,769 1,5n,J7. 1,12,205 3,80,749 2,7Z,131 4,08,982
Other Un-allocable income/Expenditure netoff

Total Profit Before Tax 1,41,769 1,57,771 1,12,205 3,80,749 2,|Z`131 4,08,982
Income Tax 44,951 65,707 39,453 1,03,171 96,316 1,51,384
Net Pro it/(Loss) 96,818 92'064 72'752 2,J7,5M8 1,76,415 2,57,598
Add:- S are of Earnings in Associates (212) 533 1,036 6,094 9,501 10,064
Less:- inority Interest 267 214 342 709 777 894
Consolidated Profit/(Loss) after MinorityInterest
96,338 92,383 73,447 2,82,963 1,85,139 2,66,768

C. Segment Assets
1. Treasury Operations 1,89,16,775 1,85,23,007 1,88,80,654 1,88,80,654 1,84,68,569
1,89,16,775
2. Retai Banking Operations 1,74,02,915 1,67,33,256 1,48,15,629 1,74,02,915
1,48,15,629 1,52,83,643
3. Who esale Banking Operations 92,27,328 81,70,425 90,22,330 90,22,330 96,54,866
92,27,328
'729
4. Other Banking Operations 805 746 729 805 733
5. Unal cated Assets 13,00,029 13,53,262 13,82,346 13,82,346 13,69,346
13,00,029
Tota 4,68,47,852 4,47,80,696 4,41,01,688 4,68,47,852 4,41,01,688 4 A;J J| ,y5n

D. Segment Liabilities
1. Treasury operations 1,82,03,128 1,80,73,586 1,86,88,328 1,82,03,128 1,86,88,328 1,79,37,686
2. Retai Banking Operations 1,63,35,643 1,56,85,125 1,38,57,648 1,63,35,643 1,38,57,648 1,44,57,060
3. Who esale Banking Operations 88,80,548 76,69,816 84,47,5SO 88,80,548 84,47,550 91,43,283
4. Other Banking Operations 2,361 2,304 1,351 2,361 1,351 1,687
5. Una ocated Liabilities
Tota 4,34,21,680 4,14,30,831 4,09,94,877 4,34,21,680 4,09,94,877 4,15,39,716

E. Capital E mp'oyed
1. Treasury O|)erations 7,13,647 4,49,421 1,92,326 7,13,647 1,92,326 5,30,883
2. Retai Banking Operations 10,67,272 10,48,131 9,57,981 10,67,272 9,57,981 8,26,583
3. Who esale BankinE Operations 3,46,780 5,00,609 5,74,780 3,46,780 5,74,780 5,11,583
4. Other Banking Operations (1,556) (1,558) (622) (1,556) (622) (954)
5. Unallocated 13,00,029 13,53,262 13,82,346 13,00,029 13,82,346 13,69,346
Total 34,26,172 33,49,865 31,06,811 34,26,172 31,06,811 32,37,441

1) The Bank has recognised Treasury operations, Corporate/\^/holesale Banking and Retail Banking as primary reporting segments. There are no secondary reporting segments.

2) Segment Revenue and Expenses have been apportioned on the basis of the segment assets, wherever direct allocation is not possible.

3) Figures have been regrouped wherever consldered necessary to conform to current year classification.

4). The Group has only one geographical segment i.e. Domestic Segment

E,1

MaREaGDfa
Vivek Wahi
Executive Director Exeife
V Murali Krishna
Executive Director

Managing Director & CEO

Place: Mumbai
Date=January 20, 2025

+TT+EREFRE`\
 STATEMENT OF ASSETS AND LIABIL ITIES
({ in Lakhs)
STANDALONE CONSOLIDATED
PARTICULARS Asat Asat
31.12.2024 31.12.2023 31.03.2024 31.12.2024 31.12.2023 31.03.2024
Reviewed Reviewed Audited Reviewed Reviewed Audited

CAPITAL & LIABILITIES

Capital 8,68,094 8,68,094 8,68,094 8,68,094 8,68,094 8,68,094
Reserves and Surplus 25,27,641 22,16,969 23,46,703 25,58,077 22,38,718 23,69,347
Minorities Interest 8,325 7,500 7,616
Deposits 3,97,90,745 3,77,72,154 38501132 3,98,47,745 3,78,23,241 3,85,54,078
Borrowings 27,21,568 2:2..96,]2:2. 19,80,565 27,43,396 23,19,843 20,01,288
Other Liabilities and Provisions 8,13,936 8,38,366 9,JO,J75 8,22,215 8,44,293 9,76,734
TOTAL 4,67,21,984 4,39,92,305 4,46,67,269 4,68,47,852 4,41,01,689 4,47,77,157

ASSETS
Cash and Balances withReserveBankofIndia
20,06,754 21,89,569 22,95,469 20,06,759 21,89,569 22,95,479

Balances with Banks andMoneyatCallandShortNotice

12,09,494 16,40,229 14,65,281 12,09,516 16,40,260 14,65,301

Investments I,51,24,765 I,46,93,550 I,43,92,349 1,51,40,021 I,47,01,642 I,44,01,002

Advances 2,61,87,441 2,31,81,524 2,43,40,628 2,62,95,607 2,32,79,845 2,44,39,928
Fixed Assets 5,17,596 4,74,700 5,33,574 5,17,683 4,74,758 5,33,635
Other Assets 16,75,934 18,12,733 16,39,968 16.J7.371 18,14,726 16,40,923
Goodwill on Consolidation 889 889 889
TOTAL 4,67,21,984 4,39,92,305 4,46,67,269 4,68,47,852 4'41.01,689 4,47,77,157

NOTES TO ACCOUNTS FORMING PART 0F REVIEWED STANDALONE &

CONSOLIDATED FINANCIAL RESULTS FOR THE QUARTER & NINE
MONTHS ENDED 31St DECEMBHR 2024.

1. The above Financial Results have been reviewed and recommended by the Audit committee of the
Board and after that approved by the Board of Directors of the Bank in their respective meeting
held on 20th Jan 2025. These results have been subjected to Limited Review by the Statutory
Central Auditors of the Bank as per the requirements of SEBI (Listing Obligations and Disclosures
Requirement) Regulation 2015, as amended.

2. The consolidated Financial Results of the Group comprises the financial results of two subsidiaries
and the share of its profit in the three Associates as per details given below:
 3. The Standalone/Consolidated Financial Results for tlie Quarter and Nine Months ended 31S`
December 2024, have been prepared in accordance with Accounting Standard (AS-25) on "Interim
Financial Reporting" issued by The Institute of Chartered Accountants of India. The Consolidated
Financial Results have been prepared by Accounting Standard 21 -"Consolidated Financial
Statements" and Accounting Standard 23 - "Accounting for Investments in Associates in
Consolidated Financial Statements", using the equity method for associates and propoilionate
method for subsidiaries, issued by The Institute of Chartered Accountants of India and the
guidelines issued by the Reserve Bank of India.

In accordance with SEBI Regulations, for the purpose of quarterly consolidated financial results for
the quarter ended 31St December 2024, minimum eighty percent of each of consolidated revenue,
assets and proflts have been subjected to Limited Review.

4. The Bank has applied its significant Accounting policies in the preparation of these financial results
that are consistent with those followed in annual financial results for the previous year ended March
31, 2024, except those pertaining to classification, valuation and operation of Investment Portfolio
which has been carried out in compliance with the Reserve Bank of India Master Direction-
Classification, Valuation and Operation of Investment Portfolio of Commercial Banks (Directions),
2023 vide RBI DOR/2023-24/104 [Link].36/21.04.141/2023-24 dated September 12, 2023,
read with clarification issued by FIMMDA, effective from April 01, 2024.

The corresponding previous period/year figures related to investment portfolio of the Bank in
respect ofi/pertaining to Quarter and Nine Months ended 31th December, 2023 Financial Year ended
March 31, 2024 are not comparable with figures for the Quarter and Nine Months ended 31th
December, 2024 since these have not been restated. Consequently, for the Quarter and Nine Months
ended 31th December, 2024, the income on investments increased by € 23,693 lakh, provision for tax
is lower by € 32,929 lakh due to reduction in General Reserve by € 1,24,395 lakh and increase in
AFS Reserve by € 30,162 lakh.

5. The Financial Results for the Quarter and Nine Months ended 31th December, 2024 have been
arrived at after considering provisions for Non-Performing Assets, Restructured Accounts, Standard
Assets, Standard Derivative Exposures and Investment, Depreciation, etc. as applicable in the case
of the Group which have been made on the basis of extant guidelines on Prudential Norms for
Income Recognition, Asset Classification, Provisioning norms issued by the Reserve Bank of India
and in case of the subsidiary Cent Bank Home Finance Limited as per the Income Recognition and
Provisions on Loans and Advances norms laid down by National Housing Bank (NHB) and
applicable laws and regulations and accounting standards issued by the ICAI. Further, the amount
of advances of the subsidiary is not material in nature at the group level.

6. A review of Deferred Tax Assets has been carried out based on Bank management's estimate of
possible tax beneflts against timing differences by Accounting Standard-22 "Accounting for Taxes
on income" issued by The Institute of Chartered Accountants of India and the Net Deferred Tax
Assets of €3,27,049 lakh is recognized as at Quarter and Nine Months ended 31St December 2024
({4,84,351 lakh as of 31St Dec 2023) in the stand alone financial statements. The net deferred tax
assets of €3,26,033 lakh recognized as at quarter and Nine Months ended 31St December 2024
({4,83,211 lakh as of 31St December 2023) in the consolidated financial statements.

7. Section 115BAA of the Income Tax Act 1961("Act") provides a non-reversible option to domestic
companies to pay corporate tax at a reduced rate effective from |St April 2019 subject to certain
11... rTll T` ,1` I .I _,- i:=` I ,I I. I .I.j r ,.
conditions. The Parent 8 ed the applicability ct and opted to continue t
existing tax rate (i.e.34.9 er and Nine St December 2024.

. Q-1 ` ti
!\\\t'`jL=fEfse
8. The Income Tax Appellate Tribunal, `Special Bench' Mumbai, vide order dated 06/09/2024 has
held that clause (b) to sub section (2) of section I 15JB of the Income-tax Act inserted by Finance
Act, 2012 w.e.f.1-4-2013, that is, from assessment year 2013-14 onwards, are not applicable to the
banks constituted as 'corresponding new bank' in terms of the Banking Companies (Acquisition and
Transfer of Undertakings) Act, 1970 and therefore, the provision of Section 115JB cannot be
applied and consequently, the tax on book profits (MAT) are not applicable to such banks. The
Bank had recognized MAT credit entitlement (< 1684.45 crore as on 31.03.2024) as assets under
section 115 JAA of the Income Tax Act, 1961 and the said MAT credit along with interest is
receivable/adjusted from/by the Income tax Department. The said being an interim / part order.
Execution will take place on award of final order.

9. Other income includes income / commission from non-fund-based banking activities, fees, foreign
exchange earnings, profit / loss on sale of assets, profit / loss (including revaluation) from
investments, dividends from subsidiaries, MTM on investments under FVTPL/I-IFT, recovery in
written-off accounts, etc.

10. Based on the available financial statements and the declaration from borrowers, the Bank has
estimated the liability towards Unhedged Foreign Currency Exposure to their constituents in terms
of RBI circular RBI/2022-23/131 [Link].76/00-00-007/2022-23 dated llth October 2022
and holds a provision of € 866 lakh as of 31 St December 2024 (€ 427.74 lakh as on 3 lst December,
2023).

11. During the Quarter and Nine Months ended 31St December 2024, the Bank has continued the
provision of €500 lakh made in March 2024 in respect of investment in Alternate Investment Fund
(AIF) as per RBI circular RBI/2023-24/140 DOR. STR. REC.85/21.04.048/2023-24 dated 27th
March, 2024.

12. As per RBI guidelines, [Link].91/21.04.018/2022-23 dated l3th December 2022, the
details of the item under schedule 14 i.e. Other Income exceeding 1% of the total income is as
under: -

Item undertheSub-head/Head
For the Quarter and Nine Months ended 31St Amount in O/o
December 2024, lakh

Any Item under the subhead "Miscellaneous Income Recovery in

Under the head "Schedule 14 -Other Income" Exceeding Write-Off 1,16,730.00 4.01 %
1 % (one per cent) of Total Income

13. During the Quarter and Nine Months ended 31St December 2024, the Bank redeemed one Basel Ill
Compliant Tier 11 Bond Series IV for €50,000.00 lakh on 30.11.2024

Details of the outstanding Basel Ill Compliant Tier 11 Bonds as of Quarter and Nine Months ended
31 St December 2024, are as under:-
14. The Provision Coverage Ratio (PCR) as of 31 St December 2024, of the Bank is 96.54 % (93.730/o as
of 3 I st December,2023).

15. In terms of the Reserve Bank of India (RBI) circular RBI/2024-25/08,

[Link].4/21.06.201/2024-25 dated April 01, 2024, on `Basel Ill Capital Adequacy' and
RBI circulars [Link].80/21.06.20l/2014-15 dated 31st March 2015 on `Prudential
Guidelines and RBI/2017-18/178 [Link].106/21.04.098/2017-18 dated May 17, 2018,
amended by latest circular on December 29th 2023 on Capital Adequacy and Liquidity Standard
Amendments, Banks are required to make applicable Pillar 3 disclosures including Leverage ratio,
Liquidity Coverage ratio and Net Stable Funding Ratio (NSFR) under the Basel Ill framework.
These disclosures are being made available on the Parent Bank's website
httDs://[Link]/en/about-us/Drofile along with the publication of financial
results. These disclosures have not been subjected to review by the Statutory Central Auditors of the
Bank.

16. In terms of RBI Circular RB1/2015-16/376/DBR No. [Link].92/21.04.048/2015-16 dated

18.04.2016 details of Fraud and Provision are as below. Bank holds full provision as applicable
against outstanding balance as of 31.12.2024 in respect of frauds reported during the quarter ended
31 St December 2024.

({ in lakh)
During the quarter During the quarter
Particulars
ended 31.12.2024 ended 31.12.2023
Number of frauds repolled: No. Amount No. Amount
a. Borrowal frauds 22 1,331.45 01 8.94
b. Non Borrowal frauds (Other than
07 45.47 25 491.76
Digital frauds)
c. Digital frauds 01 0.70 622 204.54
Total 30 I,377.62 648 705.24
Amount consisting of provision made for such
frauds including recovery against such frauds
and amount of digital frauds in which payment 1,360.47 374.80
is not required to be made on which provision
is not required to be made
Amount of unamortized provision debited
0 0
from `other reserves' as at the end of the year.

17. As per RBI Circular Nos. DBR [Link].15199/21.04.048/2016-17 dated 23rd June 2017 and
DBR [Link].1906/ 21.04.048/2017-18, dated 28th August 2017, for the accounts covered under
the provisions of Insolvency and Bankruptcy Code (IBC), the Bank is holding a total provision
of €5,85,440 lakh including FITL of €12,500 Lakh as at quarter ended 31St December 2024,
(€6,28,600 lakh as at 31St December 2023, including FITL of €12,790 lakh) i.e.100 % of total
outstanding including Investment as at quarter ended 31 St December 2024,

18. RBI vide their Circular no. RBI/ 2018-19/ 203 DBR. No. BP. BC. 45/21.04.048/2018-19 dated
7th June 2019 on Prudential Framework for Resolution of Stressed Asset issued guidelines for
implementation of Reso containing of additional provision as p
Para 17 of this RBI c ding in such quarter ended 31 St Dece
2024, is €36,780 La s of 31st D nd in compliance wi
 above RBI circular, the Bank has held an additional provision of €16,943 lakh as on 31St
December 2024 (€10,212 lakh as on 31St December 2023) and holds total provision of €20,652
lakh as on 31 St December 2024, (€68,599 lakh as on 31St December 2023).

19. As per RBI Circular [Link].45/21.04.048/2018-19 dated 7''` June 2019, the Bank has
implemented Resolution Plan of stressed assets-Revised framework is as follow:
(€ in Lakhs)
Amount of Amount of loans Amount of loans Additional Provision held
loans Impacted to be classified as on 31-12-2024 provisions on 31 -12-2024
by RBI Circular(A) as NPA(8) out of (b) (Reversal) made
classified as NPA(C) during periodended31-12-2024(D)

4,11,112 6,850 6,850 (2,236) 16,943

20. Details of loans transferred/ acquired during the Quarter and Nine Months ended 31St December
2024, under the RBI Master Direction on Transfer of Loan Exposures dated 24th September 2021
are given below: (RBI Circular DBR. No. [Link].51/21.04.048/2021-22 dated 24.09.2021).

Details of non-performing assets (NPA) transferred during the quarter ended 31St
December 2024:
(€ in lakh)
Details ofNPA accounts transferred during the quarter ended 31 S' December 2024
Particulars To ARC / NARCL To PermittedTransferees To Other Transferees

Qtr Qtr Qtr Qtr Qtr Qtr

Ended Ended Ended Ended Ended Ended
31.12.2024 30.09.2024 31.12.2024 30.09.2024 31.12.2024 30.09.2024

No. of Accounts 2 1

Aggregate principaloutstandingofloanstransferred
8,042 3,896

Weighted averageresidualtenoroftheloanstransferred
0 0
NIL NIL NIL NIL
Net book value ofloanstransferred( atthetimeoftransfer)
0 0

AggregateConsideration
3,416 1,325

Additionalconsideration realizedinrespectofaccountstransferredinearlieryears

5 83

11. The Bank has not [Link] stressed loans during the quarter and Nine Months ended 31St
December 2024. ,.7Z€ a C

e\
 Ill. Details of Standard Assets Acquired through assignment/Novation and Loan Participation
(Co-Lending):
(€ in lakh)
Particulars Quarter ended Year ended Year ended
31.12.2024 31.03.2024 31.03.2023
1 No. of accounts Purchased during the
16,156 95,337 56,846
quarter ended 31 St December 2024
2 Aggregate outstanding (€ in lakh) 1,60,352 7,10,164 5,10,602
3 Weighted average maturity
129.89 104 175
(in months)
4 Weighted average holding period
NA NA NA
(in months)
5 Retention of beneficial economic
20% 200/o 200/o
interest
6 Coverage of tangible security coverage 86.38% 5 1 . 5 0 0/o 87%
7 Rating-wise distribution of rated loans NA NA NA

IV. Details of Standard Assets Acquired through Assignment / Novation and Loan Participation
(Pool Buy-out):
(€ in lakh)
Particulars Quarter Ended Year ended Year ended
31.12.2024 31.03.2024 31.03.2023
I No. of accounts Purchased during the
0 I,87,761 1,50,491
quarter ended 31 St December 2024
2 Aggregate outstanding (€ in lakh) 0 1,20,852 1,02,000
3 Weighted average maturity
0 15 .63 38.25
(in months)
4 Weighted average holding period
0 3.47 6.74
(in months)
5 Retention of beneficial economic
0 10% 10%
interest
6 Coverage of tangible security 0 93.550/o 95.29%
7 Rating-wise distribution of rated loans NA NA NA

V. Bank is holding an investment of € 65,608 Lakh in Security Receipts as of the quarter and
Nine Months ended 31 St December [Link]-wise distribution of the same is as under:
 21. Notes on segmentReDorting: -
A. As per the guidelines of the RBI on compliance with the Accounting Standards, the Parent Bank
has adopted "Treasury Operations", "Wholesale", "Retail" and "Other Banking Operations", as
primary business segments for compliance with Accounting Standard 17 on Segment Reporting
issued by Institute of Chartered Accountants of India (ICAI). There are no secondary reporting
segments.
8. Segment revenue represents revenue from external customers.
C. Segment Revenue and Expenses have been apportioned based on the Segment Assets, wherever
direct allocation is not possible
D. Capital employed for each segment has been allocated proportionately to assets of the respective
Segment.

22. As per RBI Circular [Link].12/22.01.001/2022-23 dated April 07, 2022, for disclosure
under Accounting Standard 17, Segment reporting, `Digital Banking' has been identified as a sub-
segment under Retail Banking by the Reserve Bank of India (RBI). However, as the proposed
Digital Banking Unit (DBU) of the Bank has not yet commenced operations, hence applicability
of the said reporting will be on approval of RBI.

23. Status oflnvestors' complaints for the Quarter and Nine Months ended 31st December 2024.
[Link]. Particulars No. of Complaints

1. No. of Complaints pending at the beginning of the 0

Year
2. No. of Complaints received during the Year 0
3. No. of Complaints disposed of during the Year 0
No. of Complaints unresolved as of the quarter ended 0
31 St December 2024

24. During the Quarter and Nine Months ended 3lst December 2024, the Reserve Bank of India has
levied a penalty of €145.50 lakh on 14th, June 2024. The same was paid to RBI on 15th June 2024.

25. The balances of the amount transferred to Depositor Education and Awareness Fund (DEAF) are
included under "Schedule 12 -Contingent Liabilities -Other items for which the bank is
contingent liable" or "Contingent Liabilities - Other" as the case may be. The details of
transfers to the DEAF under RBI circular RBI/2023-24/71 DOR. STR. REC.47/21.04.018/2023-
24 dated 25th October, 2023 is as under: -
(€ in lakh)
Quarterendedon31.12.2024 Quarterendedon30.09.2024
Particulars

i) Opening balance of amounts transferred to DEA Fund 1,76,009 1,65,038

ii) Add: Amount transferred to DEA Fund during the year 15,500 11,808

iii) Less: Amount reimbursed by DEA Fund towards claims 728 837
iv) Closing balance of amounts transferred to DEA Fund 1,90'781 1'76'009

a
\`iiiL±1-i-I,-~-
 [Link];„TREfr-,EHritszg±
26. Bank's proposed acquisition of stakes of M/s. Future Enterprises Ltd. (FEL) in Future Genarali
India Insurance Company Ltd. (FGIICL) and Future Genarali India Life Insurance Company Ltd.
(FGILICL):-

Acting on the instructions of the Committee of Creditors (CoC), the Resolution Professional (RP)
has declared Central Bank of India as the 'Successful Bidder' for Category I assets and issued a
Letter of Intent (Lol) to the Bank on August 20, 2024.

As instructed in the Lol, the Bank submitted an unconditional acceptance and deposited 15% bid
amount of € 50,800 lakh as advance consideration i.e. € 7,620 lakh and remitted remaining amount
of € 43,180 lakh on 16/11/2024.

Bank has received Competition Commission of India (CCI) approval for the proposed purchase of
24.91 % stake of FEL in Future Genarali India Insurance Company Ltd. (FGIICL) and 25.18% stake
of FEL in Future Genarali India Life Insurance Company Ltd. (FGILICL) on 15.10.2024.

27. Bank has written off obsolete/old/unserviceable office furniture and fixtures, old computers etc.
during Dec-24 quarter with purchase value € 1,38,856 lakh and WDV € 1,403 lakh after making
100% provision.

28. Figures of the previous period have been regrouped / reclassified / rearranged, wherever necessary,
to conform to the current period's classification.

.Eus-----_-D-:
`+.I

VIVEK WAHI M V MURALI KRISHNA

wl©L
MAHEND •ii_3i:t[-:-::
HXECUTIVE DIRECTOR EXECUTIVE DIRECTOR EXECUTI

-,ire
MANAGING DIRECTOR & CEO

Date: 20th January 2025

Place: Mumbai

:r`Efa,Trc,t-```\:y\,}\:

8
 DECLARATION 0F AUDIT REPORT WITH UNMODIFIED OPINION

We hereby declare that Auditors' Report on Standalone and Consolidated Bank's

Financial for the Quarter and Nine Months ended December 31, 2024 contain unmodified
opinion.

MANAGING DIRECTOR & CEO

Place: Mumbai
Date: January 20, 2025
CERTIFICATE UNDER REGULATION 17(8) OF SEBI (LISTING OBLIGATIONS AND
DISCLOSURE REOUIREMENTS` REGULATIONS. 2015

The Board of Directors

Central Bank of India

This is to certify that:

a. We have reviewed Financial Statements of central Bank of India for the Quarter and Nine Months
ended December 31, 2024 and to the best of our knowledge and belief:

I. These Statements do not contain any materially untrue statement or omit any material fact
or contain statements that might be misleading.

11. These Statements together present a true and fair view of the Bank's affairs and are in
compliance with existing Accounting Standards, applicable law and regulations.

b. There are, to the best of our knowledge and belief, no transactions entered into by the Bank during
the Quarter and Nine Months ended December 31, 2024, which is fraudulent, illegal or violative
of the Bank' s code of conduct.

c. We accept responsibility for establishing and maintaining internal controls for the financial
reporting and that we have evaluated the effectiveness of the internal control systems of the Bank
pertaining to financial reporting and we have disclosed to the auditors and the Audit Committee,
deficiencies in the design or operation of such internal controls, if any, of which we are aware and
the steps we have taken or propose to take to rectify these deficiencies.

d. We have indicated to the Auditors and the Audit Committee:

I. Significant changes in internal control over financial reporting during the Quarter and Nine
Months ended December 31, 2024.

11. There is no significant changes in accounting policies during the Quarter and Nine Months
ended December 31, 2024 and the same have been disclosed in the notes to the financial
statement and,

Ill. Instances of significant fraud of which we have become aware and the involvement therein,
if any, of the Management or any employee having a significant role in the Bank's Internal
Control over financial reporting.

UKUL N. DANDn
AGER & CFO
Mife
MANAGING DIRECTOR & CEO

Place: Mumbai
Date: January 20, 2025
 A.R. & CO. ADB & COMPANY
Chartered Accountants, Chartered Accountants,
A-403, Gayatri Apartments, First Floor, Mahavir Gaushala Complex,
[Link] Groups Housing Society, K.K Road, Moudhapara, Raipur,
Plot No. 27, Sector -10 Dwarka, Chattisgarh-492001
New Delhi -110075

AMIT RAY & CO. IAIN PARAS BILALA & CO.

Chartered Accountants, Chartered Accountants,
5-8, Sardar Patel Marg, 50 Ka 2, jyoti Nagar, )aipur,
Prayagraj, Uttar Pradesh-211001 Rajasthan-302005

Indet)endent Auditors' Limited Review Report on Unaudited Standalone Financial

Results of Central Bank of India for the Ouirter and Nine Months ended December
31st. 2024. I)ursuant to the ReEmlation 33 and Regulation 52 read with Renilation
63r2` of the SEBI rListing Oblif!ations and Disclosure Reciuirementsl Reguulations.
2015 fas amendedl

EL
The Board of Directors
Central Bank of India
Mumbai

INTRODUCTION

We have reviewed the accompanying Statement of Unaudited Standalone

Financial Results of Central Bank of India (the ``Bank") for the Quarter and Nine
Months ended December 31St , 2024 (``the Statement'') attached herewith, being
prepared and submitted by the bank pursuant to the requirement of regulation 33
and regulation 52 read with regulation 63(2) of the SEBI (Listing Obligations and
Disclosure Requirements) Regulations, 2015, as amended ("LODR Regulations''),
except for the disclosures related to Pillar 3 disclosures as at December 31St , 2024,
including Leverage Ratio, Liquidity Coverage Ratio and Net Stable Funding Ratio
(NSFR) under Basel Ill capital Regulations issued by Reserve Bank of India as have
been disclosed in the Bank's website and in respect of which a link has been
provided in the aforesaid financial results and have not been reviewed by us. We
have initialled the Statement for identification purposes only.

2. The Statement, which is the responsibility of the Bank's Management and has been
reviewed by the Audit Committee of the Board and approved by the Board of
Directors, has been prepared in accordance with the recognition and
measurement principles laid down in Accounting Standard 25 ``Interim Financial
Reporting ("AS 25'') issued by The Institute of Chartered Accountants of India
(``ICAI"), the relevant provisions of the Banking Regulation Act, 1949, and the

`,.q
 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. Our responsibility is to issue a report and express a Conclusion
on the Statement based on our review.

SCOPE 0F REVIEW

3. We conducted our review of the statement in accordance with the standard on

Review Engagements (SRE) 2410 "Review of Interim Financial Information
Performed by the Independent Auditor of the Entity", issued by the ICAI. This
standard requires that we plan and perform the review to obtain moderate
assurance as to whether the financial statements are [Link] of material
misstatement. A review of Interim Financial Information consists of making
inquiries, primarily of Bank's personnel responsible for financial and accounting
matters, and applying analytical procedures and other review procedures to the
financial data. A Review is substantially less in scope than an Audit conducted in
accordance with Standards on Auditing and consequently does not enable us to
obtain assurance that we would become aware of all significant matters [Link] might
be identified in an audit. Accordingly, we do not express an audit opinion.

4. The statements incorporate the relevant returns of the Top 20 branches, Treasury
and other Central Office Departments reviewed by us and un-reviewed returns of
433 8 branches. In the conduct of our review, we have relied on the review reports
received from the concurrent auditors of 183 branches specifically appointed for
this purpose. Apart from these review reports, in the conduct of our review at the
Central Office Departments, we have also relied upon various information and
returns received from the branches of the bank.

CONCLUSION

Based on our review conducted as above and subject to limitations as mentioned

in paragraph 3 above, nothing has come to our attention that causes us to believe
that the accompanying statement of Unaudited Standalone Financial Results
together with the notes thereon prepared in accordance with applicable
accounting standards and other recognized accounting practices and policies has
not disclosed the information required to be disclosed in terms of Regulation 33
of the LODR Regulations, 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.
6. Emphasis of Matter
We draw attention to the following note:
a) Note No. 6 of the statement regarding Deferred Tax, Based on tax
review made by the Bank's Management with respect to possible tax
benefits arising out of the timing difference, the Net Deferred Tax
Assets of { 3,27,049 lakh recognized as on December 31St, 2024
(= 4,84,351 lakh as on December 31Stt 2023 )

Our Conclusion is not modified in respect of this matter.

For A.R. & CO. For ADB & COMPANY

Chartered Accountants Chartered Accountants
FR$2744C [Link]: 005593C

CA. Shelly Goel

±±---
CA. Bankim Shukla
PARTNER \\` r PARTNER gRA\PUR%
M. No. -307309 EREfi!Jfi!idEDT:EnEE M. No. -074272
ODIN: 2 r3 o7 3 oq BM UDIN: 2 5 074 a 72B MJ

For Amit Ray & CO. For Jain Paras Bilala & Co.
Chartered Accountants Chartered Accountants
[Link]: 000483C [Link]: 011046C

1 ,,.....ffi,.:' .,.. I.,,;,: .... i ©...,

Place : Mumbai
Date : 20th|anuary2025
 A R & CO. ADB & COMPANY,
Chartered Accountants, Chartered Accountants,
A-403, Gayatri Apartments, Airlines Group First Floor, Mahavir Gaushala Complex, K.K
Housing Society, Plot No. 27, Sector -10 Dwarka, Road, Moudhapara, Raipur, Chattisgarh-
New Delhi -110075 492001

AMIT RAY & CO. |AIN PARAS BILAIA & CO.

Chartered Accountants, Chartered Accountants,
5-8, Sardar Patel Marg, Prayagraj, 50 Ka 2, Jyoti Nagar, Jaipur, Rajasthan
Uttar pradesh-211001 302005

Indet)endent Auditors' Limited Review Ret)ort on Consolidated Unaudited Financial

Results of Central Bank of India for the Ouarter and Nine Months ended December 31st
2024 Dursuant to the Regulation 33 and Regulation 52 read of the SEBI rListing
Obligations and Disclosure Reauirementsl Regulations. 2015 fas amendedl

H
The Board of Directors
Central Bank of India
Mumbai

INTRODUCTION

1. We have reviewed the accompanying statement of consolidated unaudited Financial

Results of Central Bank of India ("the Parent" or" the Bank'') and its subsidiaries
(collectively referred to as "the Group'') and its share of the net profit/(loss) after tax
of its associates for the Quarter and Nine Months ended December 31St , 2024 (``the
Statement''), being prepared and submitted by the Parent pursuant to the
requirements of Regulation 33 and Regulation 52 of the SEBI (Listing Obligations and
Disclosure Requirements) Regulations, 2015, as amended ("LODR Regulations"),
except the disclosures relating to consolidated Pillar 3 disclosures as at December 31St
2024, including Leverage Ratio, Liquidity Coverage Ratio and Net Stable Funding Ratio
(NFSR) under Basel Ill Capital Regulations issued by Reserve Bank of India as have
been disclosed on the Bank's website and in respect of which a link has been provided
in the aforesaid statement and have not been reviewed by us. We have initialled the
Statement for identification purposes only.

2. The statement, which is the responsibility of the parent's Management and has been
reviewed by the Audit Committee of the Parent's Board and been approved by the
Parent's Board of Directors, has been prepared in accordance with the recognition and
measurement principles laid down in Accounting Standard 25 ``Interim Financial
Reporting'' ("AS 25") issued by The Institute of Chartered Accountants of India
("ICAI''), the relevant provisions of the Banking Regulation Act,1949, and 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. Our
responsibility is to issue a report and express a conclusion on the Statement based on
our review.
 SCOPE OF REVIEW

3. We conducted our review of the statement in accordance with the standard on Review
Engagements (SRE) 2410 "Review of Interim Financial Information Performed by the
Independent Auditor of the Entity", issued by the ICAI. This standard requires that we
plan and perform the review to obtain moderate assurance as to whether the financial
statements are free of material misstatement. A review of Interim Financial
Information consists of making inquiries, primarily of the Bank's personnel
responsible for financial and accounting matters and applying analytical and other
review procedures. A review is substantially less in scope than an audit conducted in
accordance with Standards on Auditing and consequently does not enable us to obtain
assurance that we would become aware of all significant matters that might be
identified in an audit. Accordingly, we do not express an audit opinion.

We also performed procedures in accordance with the circular issued by the SEBI
under Regulation 33(8) of the SEBI (Listing Obligations and Disclosure Requirements)
Regulations, 2015, as amended, to the extent applicable.

4. The Statement includes the results of the following entities:

I. SUBSIDIARIES
a. Cent Bank Home Finance Limited.

b. Cent Bank Financial services Limited.

11. ASSOCIATES

a. Regional Rural Banks (RRBs)

i. Uttar Bihar Gramin Bank, Muzzaffarpur

ii. Uttarbanga Kshetriya Gramin Bank, Cooch Behar

b. Indo-Zambia Bank Limited, Zambia

CONCLUSION

Based on our review conducted and procedures performed as stated in paragraph 3

above and based on the consideration of the review reports of the branch auditors and
other auditors referred to in paragraph 7 & 8 below, nothing has come to our attention
that causes us to believe that the accompanying Statement, prepared in accordance
with the recognition and measurement principles laid down in the aforesaid
Accounting Standards, RBI Guidelines and other accounting principles generally
accepted in India, has not disclosed the information required to be disclosed in terms
of Regulation 33 and Regulation 52 of the LODR Regulations, including the manner in
which it is to be disclosed, except for the disclosures relating to consolidated Pillar 3
disclosures as at December 31St 2024, including leverage ratio, liquidity coverage ratio
and Net Stable Funding Ratio (NSFR) under Bas9l Ill 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, or that it contains any material
misstatement.

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 6. EMPHASIS 0F MATTER

We draw attention to the following note:

a. Note No. 6 of the Statement regarding Deferred Tax, based on tax review made
by Bank's management with respect to possible tax benefits arising out of the
timing difference, the Net Deferred Tax Assets of 3,70,697 lakhs recognized as at
December 31St 2024 (5,22,384 lakhs as at December 31St 2023).

Our conclusion is not modified in the respect of this matter.

We did not review the interim financial statements of 183 concurrent audit branches
(Parent Entity) included in the standalone unaudited interim financial statements of the
entities included in the Group, whose results reflect total assets of { 57,35,192 lakh as
of December 31St.2024, and total revenues of { 2,38,296 lakh for the Quarter and Nine
Months ended December 31St 2024, as considered in the respective standalone
unaudited interim financial statements of the entities included in the Group. The
interim financial statements of these 183 concurrent audit branches have been
reviewed by the concurrent auditors whose reports have been furnished to us and our
conclusion in so far as it relates to the amounts and disclosures included in respect of
these branches is based solely on the report of such concurrent auditors and the
procedures performed by us as stated in paragraph 3 above.

We did not review the interim financial statements of 2 subsidiaries included in the
consolidated unaudited financial results, whose interim financial statements reflect
total assets of = 1,77,851 lakh as of December 31St, 2024, and total revenues of { 14,144
lakh and total net profit after tax of { 2,506 lakh for the Quarter and Nine Months ended
December 31St 2024, as considered in the consolidated unaudited financial results. The
interim financial statements of 2 subsidiaries have been furnished to us by the
Management and our conclusion on the Statement, in so far as it relates to the amounts
and disclosures included in respect of these subsidiaries, is based solely on the
management's estimates. According to the information and explanations given to us by
the management, these interim financial statements are not material to the group.

Our conclusion on the Statement is not modified in respect of the above matters.

8. The consolidated unaudited financial results includes the interim financial statements
which have not been reviewed of 4338 branches, included in the standalone unaudited
interim financial results of the entities included in the Group, whose results reflect total
assets of {2,77,98,505 lakh as of December 31St 2024, and total revenues of
= 10,15,016 lakh for the Quarter and Nine Months ended December 31St 2024, as
considered in the respective standalone unaudited interim financial statements of the
entities included in the Group.

The consolidated unaudited financial results include the interim financial information
of 3 associates (2 associates was reviewed and 1 associates is unaudited) out of which
Regional Rural Banks mentioned in above Para 4 (II)(a) have been reviewed by their

•-A
i, -r ,, `r,,`,`,,\
auditors, whose interim financial statements reflect a total net profit of { 24,387 lakh
for the Quarter and Nine Months ended December 31St 2024 and considered in
proportion to shareholding pattern (Parent's share being { 6095 lakhs) in the
consolidated unaudited financial results. According to the information and
explanations given to us by the Management, these interim financial statements are not
material to the Group.

Our conclusion on the Statement is not modified regarding the above matters.

For A.R. & CO. For ADB & COMPANY

Chartered Accountants Chartered Accountants
F.R. NO: 002744C

.se Goel
fii-
[Link]: 005593C

CA. Bankim Shukla

PARTNER PARTNER
[Link].-307309-` , ,LI.. M. No. -074272
UDIN:%53o?309`jEP,¥¥j€j~#`G68 UDIN: 2so 74£72 a M I

For Amit Ray & CO. For lain Paras Bilala & Co.
Chartered Accountants Chartered Accountants
[Link]: 000483C [Link]: 011046C

asi 77 G 55 B M M 4yR 6 I 8s
Place : Mumbai
Date : 20th|anuary2025

Page 4 of 4
REfflfa Central Office

Statement of deviation/variation in use of issue proceeds for the quarter ended 31.12.2024
(As per Regulation 32(1) of SEBl (LODR) Regulations, 2015)

Type of Instrument NA

{ Date of raising funds NA

) Amo'Jnt raised
Nil

i Report filed for Quarter ended 3|St December, 2024

i ls there a deviation / variation in use of funds raised? No!

Whether any approval is required to vary the objects of the issue NA

: stated in the prospectus/offer documents?
• lf yes, details of the approval so required? -
Date of approval -

j Explanation for the Deviation / Variation NA

Comments of the Audit Committee after review NA
Comments of the auditors, if any NA

I Objectsforwhich funds have been raised and wherethere has been a deviation/variation, inthefollowing i

fa 8di, RE qf€, g* ~ 400 021 . Chander Mukhi, Nariman Point, Mumbai -400 021

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RE5rfe Central Office
Statement of deviation/variation in the use of issue proceeds of issue of listed non-convertible
debt securities for the quarter ended 31.12.2024
(As per Regulation 52(7) & 52 (7A) of SEBI (LODR) Regulations, 2015)

A. Statement of utilization of issue proceeds:

a. Statement of deviation/variation in use of issue proceeds:

Particulars Remarks
Name of listed entity Central Bank of India
Mode of Fund raising i Public Issue/Private placement
Type of Instrument i NA I
Dateofraisingfunds i NA
Amount raised Nil

Report filed for Quarter ended 31St December, 2024

ls there a deviation / variation in use of funds raised? No
Whether any approval is required to vary the objects of the issue NA
statec} in the prospectus/offer documents?
lfyes, details of the approval so required? I I

jF gdi, Ffro Fife, 8# -400 021 . Chander Mukhi, Nariman Point, Mumbai -400 021

F®J/®wgrs®nfi!®ffiffi!VAuffiEECenfrlg/gcFffk®¢froch.®
RE a5Trfe Central Office

C. FORMAT FOR DISCLOSING OUTSTANDING DEFAULT ON LOANS AND DEBT SECURITIES

Date :-20/01/2025
Place :-Mumbai

fa gdi, RE iife, g* -400 021 ® Chander Mukhi, Nariman Point. Mumbai -400 021

F®!f®w ey§ off en fiB RERE Y©#ffiRE Cenfra/ Conk ®# frock.a

 A.R. & CO. Head Office:
Chartered Accountants A-403 , Gayatri Apartments,
PlotNo. 27, Sector-10
Dwarka
New Delhi-110075
Telffax No. : 0120-2755869
E mail: Dawankfoel 1 @,[Link]
info@[Link]
ar c6198l @,[Link]
Phone: tl)1-98101-95084, 9810444051

To
Board of Directors
Central Bank of India

CERTIFICATE WITH REFERENCE T0 SECURITY COVER IN RESPECT OF LISTED UNSECURED

DEBT SECURITIES FOR THH QUARTER ENDED 31.12.2024

We have been requested by Central Bank of India vide its appointment letter CO:IRD:OM:2024-25:268, dated
17/01 /2025 to verify and certify, compliance with respect to Security Cover in respect of listed unsecured debt securities
as per regulation 54(2) read with regulation 56 (1) (d) of SEBI (LODR) Regulation, 2015 & as per circular
SEBImo/MIRSD/CRADT/CIR/P/2020/230 dated 12th November, 2020 & SEBIAIOMIRSD"IRSD
CRADT/CIR/P/2022/67 dated 19th May, 2022. This certificate is required for the onward submission to stock exchanges
and debenture trustee oiily.

Management's Responsibilities

The responsibility for compliance with regard to instructions contained in Securities and Exchange Board of India
(Listing Obligations and Disclosure Requirements) Regulations, 2015 published on 2nd September, 2015 & as per
circular SEBIAIO/MIRSD/CRADT/CIR/P/2020/230 dated 12th November, 2020 &
SEBl/HO/MIRSD/MIRSD/CRADT/CIR/P/2022/67 dated 19th May, 2022 is that of the management of the Bank. The
Bank's responsibility is to put in place controls and suitable triggers to ensure that above regulations are adhered to.

Auditor's Responsibility

Our responsibility is to provide the reasonable assurance on Bank's compliance with respect to Security Cover in respect
of listed debt securities as per regulation 54(2) read with regulation 56(1)(d) of SEBI (LODR) Regulation, 2015, as to
the accuracy in the computation of Security Coverage Ratio in respect of listed debt securities.

We conducted our independent review in accordance with the Guidance Note on Reports or Certificates for Special
Purposes (Revised 2016) issued by the Institute of chartered Accountants of India. The Guidance Note requires that we
comply with the ethical requirements of the Code of Ethics issued by the Institute of chartered Accountants of India.

We have complied with the relevant applicable requirements of the Standard on Quality Control (SQC) 1, Quality
Control for Firms that Perform Audits and Reviews of Historical Financial Information, and Other Assurance and
Related Services Engagements.

AUDIT PROCEDURES PERFORMHD:

a) Verification of terms / covenants of the issue of the listed debt securities.

b) Verification / tracing of relevant figures from Unaudited Financial Statements of Accounts &
Books of Accounts for the quarter ended 31.12.2024
c) Verification of SEBI Circular regarding Security Coverage Ratio.
OPINION
Based on examination of audited books of accounts and other relevant records/documents, we hereby certify that:

a) The Central Bank of India has vide its Board Resolution and information memorandum/ offer document
and under various Debenture Trust Deeds, has issued the fo]]owing listed debt securities:
(€ in crore)
ISIN Private Placement/Public Issue SecuredAvnsecured Sanctioned Amount
INE483A08031 Private Placement Unsecured 500

INE483A08049 Private Placement Unsecured 1500

Total 2000

b) Securities Cover for listed debt securities:

Based on our examination and procedures performed by us, as referred above and according to the information
& explanations given to us, we report that the data related to security cover as laid down in Annexure as at
December 31,2024 has been extracted accurately from the Books of account for the quarter ended December
31, 2024 pursuant to the requirements of Regulations 54 read under Reg 56(1)(d) of SEBI (Listing Obligations
and Disclosure requirements) Regulations, 2015 (the "SEBI Regulations") and circular No
SEBI/HO/MIRSD/MIRSD CRADT/CIR/P/2022/67 dated May 19, 2022.

The Security cover certificate is being issued in consonance with SEBI regulations and shall have no effect on
the seniority of such instruments and all other terms and conditions applicable for the issue of the bonds as
specified by RBI Master Circular no. [Link].1/21.06.201/2015-16 dated July 1, 2015 for Basel Ill
compliant bondsRBI Master Circular no. [Link].4./21.06.001/2015-16 dated July 1, 2015 for Basel
11 compliant bonds, as amended time, and the terms of issue.

c) Compliance of all the covenants/terms of the issue in respect of listed debt securities information under
Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations, 2015
in terms of the provision of regulation 56(1 )(d) as amended from time to time-Covenant Compliance Certificate
as on 3 I .12.2024

We have examined the compliances made by the Bank in respect of the covenants / terms of the issue of the
listed debt securities. Based on examination of the audited books of accounts and other relevant
records/documents, we hereby certify that:

The Bank has complied with all the covenant/terms of the issue mentioned in the offer documentl Information
Memorandum and/or Debenture Trust Deed for the above mentioned Non-convertible debt securities.

Further, please find the below list of the covenant which the Bank has failed to comply for the quarter
 Covenant Document reference Date of breach Cure period (if any)
NIL

Restriction on use

This certificate has been issued at the request of the Bank for onward submission to stock exchanges and
debenture trustee only. It should not be used by any other person, without our consent. Accordingly, we do not
accept or assume any liability or any duty of care or for any other purpose or to any other party to whom it is
shown or into whose hands it may come without our prior consent in writing.

For A.R. & Co.

Chartered Accountants

F. R. No 002744C

CA Shelly Goel

Partner

M No.-307309

UDIN: 25307309BMMAJG7501

Place - Mumbai

Date -20/01 /2025

Encl: Annexure I (Format of Security cover)

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