Jammu and Kashmir Bank Ltd Q2 FY2026 Concall Summary & Transcript Notes

Source transcript PDF: https://www.stockscans.in/document/2lqhm01taaon8zr3l1b5nsl6.pdf

# 1. Financial Performance

## A. Key Figures
   * Deposits: 2.4% QoQ · 10.2% YoY (vs. sector: 9.5% YoY)
   * Advances: 3.9% QoQ · 9.4% YoY (vs. sector: 10.3% YoY)
   *   **Net Profit (Q):** **₹494 Cr** (+9% QoQ, -YoY)
   * H1 Net Profit Growth: 1.3% YoY (core: ~20% ex-impairment)
   * Operating Costs: +2.2% YoY
   * NIM: 3.56% (356 bps) (-34 bps YoY)
   * Yield on Advances: 9.20% (-37 bps YoY)
   * Cost of Deposits: 4.86% (+69 bps YoY)
   * CRAR: 15.27% · CET1: 12.11%

## B. Revenue & Profit
   *   **Resilient Core Earnings:** Net profit growth remained positive YoY despite a **₹180 Cr one-time impairment**, with underlying pre-tax profit showing strong double-digit momentum.
   *   **Exceptional Item Impact:** The **₹180 Cr investment impairment**—linked to the EDB-JKGB amalgamation—distorted RoA/RoE; management affirms core profitability remains on track.
   *   **Cost Discipline Maintained:** Operating expenses rose minimally YoY, aided by lower staff costs, underscoring effective cost control amid sectoral pressures.

## C. Net Interest Margin
   *   **NIM Pressure from Rate Cuts:** Margin contraction driven by rapid lending rate pass-through and **CASA-to-term deposit migration**, with deposit costs slow to adjust.
   *   **Forward-Looking Stability:** Deposit costs expected to stabilize after peaking, supporting NIM recovery; confidence in exceeding **6% annual NIM guidance** remains intact due to best-in-class CASA and asset quality.

## D. Asset Quality
   *   **Improving NPA Trend:** Credit quality strengthened with NPAs declining both in absolute value and ratio, reinforcing conservative underwriting; target set to bring NPA below **3% by year-end**.

## E. Balance Sheet Strength
   *   **Robust Capitalization:** CRAR of **27%** and CET1 of **11%** provide substantial buffer, with capital ratios set to improve further from H1 earnings retention.

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# 2. Loan Book & Growth

## A. Key Figures
   * Loan Growth: 11.7% YoY in Corporate · 27.4% YoY in Agriculture
   * Personal Finance Growth: 6.9% YoY (~38% of loan book) · 6.2% YoY for JKL
   *   **ROI Growth:** **Double-digit** YoY in housing and car loans (half of personal portfolio)

## B. Retail Credit Strategy
   *   **Strategic Pivot:** Active focus on retail credit expansion as a lever for margin improvement and enhanced asset quality.
   *   **Outperformance vs. Peer:** Personal Finance growth significantly outpaced JKL, highlighting competitive gains in retail penetration.

## C. Sector Performance
   *   **Corporate & Agri Strength:** Corporate and Agriculture—collectively ~40% of the portfolio—delivered positive momentum on both YoY and sequential bases.
   *   **Housing & Auto Momentum:** Core drivers within Personal Finance showed double-digit ROI growth, underpinning segment-level volume expansion.

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# 3. Deposit & Funding Mix

## A. Key Figures
   * CASA Ratio: 45.89% (30-Sep-25) from 45.71% (30-Jun-25) · CASA Growth: +2.8% QoQ · Term Deposit Growth: +2% QoQ

## B. CASA Ratio Shift
   *   **Significant Funding Inflection:** Marked the first sequential CASA ratio improvement in **nine quarters**, reversing a prolonged downtrend amid industry-wide pressures.
   *   **Low-Cost Deposit Momentum:** Strong sequential CASA growth outpaced term deposits, signaling renewed success in customer deposit mobilization and funding cost optimization.

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# 4. Geography & Market Mix

## A. Key Figures
   * Loan Book Growth: 16.1% YoY in Rest of India · 5.9% YoY in Jammu and Kashmir and Ladakh
   *   **Quarterly Loan Growth:** **6%** in Rest of India · **8%** in Jammu and Kashmir and Ladakh
   *   **Loan Book Mix:** **~30%** contribution from Rest of India

## B. Rest of India Expansion
   *   **Strategic Rebalancing:** Rest of India loan book shows accelerating momentum, though still below JKL growth, as bank advances toward 50-50 geographic split target.
   *   **Retail Credit Traction:** Retail lending strategies in Rest of India gaining traction with improved quarterly growth, signaling progress in market penetration.
   *   **Growth Divergence:** JKL continues to grow at a faster pace both quarterly and annually, maintaining its dominant share of the loan book.

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# 5. Branch & Distribution

## A. Key Figures
   *   **New Branch Openings:** **14** total planned (11 new + 3 carryover)

## B. New Branch Plan
   *   **Expansion Momentum:** Network growth on track with **~14** branches set to open this fiscal, reflecting continued geographic reach and market penetration strategy.

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# 6. Regulatory & Credit Risks

## A. Key Figures
   * GNPA: 3.32% (↓ from prior) · Annualized Gross Slippage Ratio: <0.90%
   *   **NNPA:** 76% (↓ from prior) · **PCR:** >90% (healthy coverage)

## B. GST Notice Status
   *   **Favorable Regulatory Outlook:** The ₹16,000 Cr GST demand notice remains inactive as the GST Council has not pursued the case within stipulated timelines, with a court stay in place and resolution expected in the Bank’s favor.

## C. NPA Rehabilitation
   *   **Sustained Asset Quality Improvement:** GNPA and NNPA both declined in percentage and absolute terms, supported by low credit costs and effective management of slippages despite regional disruptions.
   *   **Proactive Borrower Relief:** Special rehabilitation package deployed for borrowers affected by the Pahalgam incident, including **repayment extensions, interest funding, moratoriums, and incremental working capital**, in line with UT-level bankers’ committee guidelines.
   *   **Risk Mitigation in Crisis:** Natural calamities (floods, landslides) and regional disturbances are being counteracted through structured programs to prevent NPA conversion and maintain portfolio resilience.

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# 7. Guidance & Outlook

## A. Key Figures
   * GDP Growth: 7.8% India Q1 FY25–26 (5-quarter high) · 6.6% IMF India forecast FY25 (+20 bps)
   *   **Credit Growth Guidance:** **12%** FY25–26 · **Deposit Growth:** **10%**
   *   **CASA Ratio:** **48%** target · **NIM Range:** **65–70 bps**
   *   **RoA Guidance:** **20–25 bps** · **RoE Guidance:** **15–16%** · **GNPA Target:** **<3%**

## B. Credit & Deposit Targets
   *   **Resilient Macro Backdrop:** Strong domestic demand amid global headwinds supports confident lending and deposit growth targets.
   *   **Profit Trajectory:** Management affirms profits will surpass last year’s record high despite absence of formal guidance.

## C. NIM & Profit Trajectory
   *   **NIM Stabilization:** NIM and deposit costs expected to have bottomed out, with further pressure contingent on repo rate cuts.
   *   **Asset Quality Resilience:** Normalized credit costs seen **below 1%**, supported by controlled slippages and active resolution pipeline.