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(16 May 2025, 11:33)

IndusInd Bank tumbles on flagging fresh accounting issues

IndusInd Bank fell 3.19% to Rs 755.40 after the bank disclosed an accounting discrepancy worth Rs 674 crore in its microfinance (MFI) business.


In a statement issued following a media report, the bank clarified that its Internal Audit Department (IAD) had reviewed the MFI operations and discovered that Rs 674 crore had been erroneously booked as interest income across three quarters in FY24–25. Crucially, the bank noted that the full amount was reversed by 10 January 2025.

Acting on a whistleblower complaint, the IAD also identified Rs 595 crore in unsubstantiated balances under "other assets," which were later adjusted against “other liabilities” in January 2025. The bank has launched a review into employee conduct involved in the matter and says it is taking steps to tighten internal controls and reinforce accountability.

IndusInd emphasized its commitment to transparent disclosures in line with SEBI regulations.

The revelations triggered swift reactions from global brokerages. One international brokerage downgraded the stock from 'Buy' to 'Hold' and slashed its target price to Rs 780. Analysts noted that adjusting for the inflated Rs 674 crore interest income suggests the bank’s core Net Interest Margin (NIM) was 17 basis points lower than reported. The broker cut its FY25 profit after tax (PAT) forecast for IndusInd Bank by a significant 22%. It also lowered estimates for FY26 and FY27 by 13% and 17%, respectively, citing concerns over NIM compression and a possible slowdown in growth.

Another foreign brokerage echoed the caution, warning of a 15-20% downside risk to FY26 and FY27 earnings. It maintained its 'Equal-Weight' rating on the stock, with a target price of Rs 755.

These disclosures come amid a broader investigation into accounting inconsistencies in IndusInd’s derivatives portfolio. A forensic report by PwC, commissioned to assess the financial impact, pegged the negative post-tax effect on the bank’s net worth at Rs 1,979 crore, equivalent to a 2.27% hit as of December 2024. This is marginally lower than the 2.35% impact the bank had estimated earlier in March. The final report was received by the bank on April 15.

IndusInd Bank offers a wide range of products and services for individuals and corporates, including microfinance, personal loans, personal and commercial vehicle loans, credit cards and SME loans.

The bank’s standalone net profit declined 39% to Rs 1,401.28 crore while total income increased 8.5% YoY to Rs 15,151.01 crore in Q3 FY25 over Q3 FY24.


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