Part of the guide: Quarterly results explained: a complete guide to reading Indian company results
ExplainersWhere NPAs and capital adequacy sit in a bank's results filing
A walk through one real bank results filing (Canara Bank, quarter ended 30 June 2026): which table carries gross and net NPA, how the Basel III capital rows are laid out, which notes add detail, and how to check the ratios against the balance sheet.
Most guides explain what gross NPA and the capital adequacy ratio mean. This one does something narrower: it opens one real filing, Canara Bank’s results for the quarter ended 30 June 2026, and shows which table, row and note each figure sits in, so you can find the same things in any bank’s filing. Canara Bank is used only because its filing is clear to read; this is not a comparison or an assessment of the bank. For what the terms mean, see how banks report results.
What the filing contains
The filing is one PDF sent to the stock exchanges with a covering letter. The letter, dated 27 July 2026, cites Regulations 30, 33 and 52 of the SEBI listing regulations. In this filing the pages run in this order:
- The covering letter.
- The standalone results table (income statement plus a block of ratios).
- The consolidated results table (same layout).
- Segment results and the statement of assets and liabilities (the balance sheet).
- Notes to the results.
- The auditors’ limited review reports.
- Annexures such as the security cover certificate.
The order and number of pages differ by bank, but the main blocks recur. The auditors’ reports are limited reviews, not audits; see unaudited and limited-review results.
The results table: where the NPA and capital rows are
Both NPA and capital figures sit at the bottom of the results table, under item 17, “Analytical Ratios”, on the standalone page. On the consolidated page the same block is item 20. They are not in the income statement part above it.
Four period columns run across the table: the current quarter (reviewed), the previous quarter ended 31 March 2026 (audited), the same quarter a year earlier (reviewed), and the full year ended 31 March 2026 (audited). Note 28 explains the previous-quarter column: it is the balancing figure between the audited full year and the nine-month figures published earlier. That is why the 31 March column is labelled audited but is not a separately audited quarter. The same quarter-on-quarter and year-on-year comparisons described in year on year vs quarter on quarter can be read straight across these columns.
Capital adequacy rows
Under item 17, the capital rows are labelled as “Capital Adequacy Ratio - Basel III”, with two sub-rows beneath it. For Canara Bank’s standalone figures at 30 June 2026:
| Row in the filing | 30-06-2026 | 31-03-2026 | 30-06-2025 |
|---|---|---|---|
| Capital Adequacy Ratio - Basel III | 17.17% | 17.04% | 16.52% |
| (a) Common Equity Tier I Ratio | 12.91% | 12.44% | 12.29% |
| (b) Additional Tier 1 Ratio | 2.09% | 2.15% | 2.29% |
Two things to notice about the layout. First, the table shows only ratios. The amounts of capital and of risk-weighted assets that sit behind them are not in the results table. Second, there is no Tier 2 row. Because the total ratio is the sum of its tiers, Tier 2 can be worked out as the remainder: 17.17 − 12.91 − 2.09 = 2.17 percentage points (an arithmetic result that may differ by a rounding digit; the filing does not print it).
The filing does not state the regulatory minimum in the table. The requirement is set by the Reserve Bank of India in its capital adequacy Directions for commercial banks; a reader comparing the ratio with the requirement should take it from the RBI text and not from the results.
NPA rows
Directly below, item 17 (iv) is headed “NPA Ratios” and has four rows, but only two are ratios:
| Row in the filing (standalone) | 30-06-2026 | 31-03-2026 | 30-06-2025 |
|---|---|---|---|
| (a) Amount of Gross Non Performing Assets (₹ crore) | 20,354.34 | 22,740.01 | 29,518.43 |
| (b) Amount of Net Non Performing Assets (₹ crore) | 4,652.95 | 5,209.37 | 6,765.24 |
| (c) Percentage of Gross Non Performing Assets | 1.57% | 1.84% | 2.69% |
| (d) Percentage of Net Non Performing Assets | 0.36% | 0.43% | 0.63% |
The amounts are in ₹ crore, while the percentages are unitless. The consolidated page carries the same four rows with slightly different gross amounts (₹20,363.77 crore for the current quarter) because it includes subsidiaries and associates.
Checking the ratios against the balance sheet
The results table does not show the denominator of the NPA ratios, which is advances. That figure is in the statement of assets and liabilities, a page or two later. Its “Advances” line is net of provisions, so it fits the net ratio directly:
- Net NPA amount, 4,652.95, divided by standalone advances of 12,77,679.72 (₹ crore, as on 30 June 2026), is about 0.364%, which matches the 0.36% reported.
- The gross ratio is divided by gross advances (before provisions), which the filing does not print. Working backwards, 20,354.34 at 1.57% implies gross advances of roughly ₹12.9 to 13.0 lakh crore (the ratio is rounded), somewhat above net advances. That is an implied figure, not a reported one.
This kind of reconciliation is useful because the ratio definitions differ: gross uses gross advances, net uses advances net of provisions.
What the notes add
The notes follow the tables and are numbered. Those relevant to asset quality and capital in this filing are:
| Note | What it covers (in the filing) |
|---|---|
| 3 | The provisioning heads the quarter’s result was struck after: standard assets, NPAs, restructured assets, stressed sector accounts, unhedged foreign currency exposure, tax and others. |
| 11 | Accounts under the Insolvency and Bankruptcy Code: the bank states a provision of ₹4,906.85 crore, which it says is 100% of the outstanding amount. |
| 14 | Provision coverage ratio on a standalone basis: 94.76% at 30 June 2026. |
| 16 | A statement that consolidated Pillar 3 disclosures, including leverage ratio, liquidity coverage ratio and net stable funding ratio, are on the bank’s website, and are not audited. |
| 17 | A table of loans identified under RBI’s stressed-asset resolution Directions of 28 November 2025: loans and investments of ₹1,726.40 crore to be classified as NPA, with provision held of ₹290.30 crore. |
| 19 and 20 | Restructured MSME accounts, and details of stressed loans transferred or acquired (none acquired or transferred in the quarter), and of security receipts by recovery rating. |
So the answer to “where is the NPA detail?” is in two places: the amounts and ratios in the table, and the movements and special cases in the notes. The full capital detail, meaning what the capital is made of and the risk-weighted assets, is not in the results table. Note 16 says that Pillar 3 disclosures (leverage ratio, liquidity coverage ratio, net stable funding ratio) are published separately on the bank’s website.
A figure that needs the definition
Note 14 gives the provision coverage ratio as 94.76%. The table’s own numbers do not reproduce that figure by the simple route: gross NPA minus net NPA is 15,701.39, which is about 77% of gross NPA of 20,354.34. The filing does not show how the 94.76% is built, so a reader cannot rebuild it from the results alone. When a ratio in a note and the table seem to disagree, the bank’s own definition, usually in its investor presentation or annual report, is the place to look.
A checklist for any bank’s filing
- Find the “Analytical Ratios” block at the bottom of the standalone results table (consolidated figures have their own block).
- Read the NPA rows: two amounts in ₹ crore and two percentages, for four period columns.
- Read the capital adequacy rows: total ratio, then Common Equity Tier 1, then Additional Tier 1. Tier 2 is the remainder.
- Open the balance sheet for advances to check the ratio.
- Read the notes for provisions, IBC accounts, resolution and transfers of stressed loans, and the pointer to Pillar 3.
- Look at the limited review report for any qualification before relying on the figures.
Figures are what the bank reported for one quarter and say nothing about future quarters. Reported figures can be revised in later filings.
Basis of these figures
All Canara Bank figures are from its results filing dated 27 July 2026 and filed with the stock exchanges (standalone results table, consolidated results table, statement of assets and liabilities and notes 3, 11, 14, 16, 17, 19, 20 and 28). The filing’s layout varies by bank, and this article describes one bank’s. The arithmetic checks (Tier 2 remainder, net NPA ratio, implied gross advances, the 77% figure) are our own calculations from those reported numbers. The RBI capital adequacy Directions are named for reference only; their text was not used for any figure here.