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Release
August 2026 · rev 1
Opportunities PMS · Published
As at 31 Aug 2026 · IST₹ · ₹ cr · BSE 500 TRI
Present
Internal working platform. Published figures are extracted from the August 2026 source package and reviewed; reference prices and fundamentals are unlicensed working data, not for redistribution. Past performance is not indicative of future returns.
Company Atlas/Banking/IDFC First Bank
NSE: IDFCFIRSTB· BankingTurnaround · Aug 26Mid cap

IDFC First Bank

Turnaround: liability franchise ahead of profits

Last close
₹79.46
29 Sept 2026 · reference
1D · 1M
−1.4% · −4.4%
price-only
Weight
2.3%
31 Jul 2026 · Aug rank 20
Thesis review
8 Sep 2026
Why We Own, p30
Coverage owner: Research (per book); latest results Q Jun-26Buoyant AIF I Top 30 Holdings - Aug 2026.pdf · p1Buoyant_Why_We_Own_What_We_Own_Sep2026.pdf (portfolio as of 31 July 2026) · p30Screener ↗Tijori ↗NSE ↗
OverviewBusiness & segmentsChartsFinancialsValuationThesisRisks & catalystsCompetitorsResearch & documents
What the company does

IDFC First Bank · Banks - Regional

IDFC First Bank is one of India’s fast-growing private banks, building its UI, UX, and tech stack like a fintech. The Bank is a universal Bank offering complete range of services, including Retail, MSME, Rural, Startups, Corporate Banking, Cash Management, Credit Cards, Wealth Management, Deposits, Government Banking, Working Capital, Trade Finance, and Treasury solutions.

Full profile (Yahoo)

IDFC First Bank Limited provides various banking and financial services in India. It operates through the Treasury, Corporate and Wholesale Banking, Retail Banking, and Other Banking Business segments. The company offers treasury and forex solutions, including correspondent banking, FX, cross-border swift, government bonds and strips, liberalized remittance scheme, and external commercial borrowing solutions, as well as treasury solutions comprising forwards, options, and swaps. It also provides retail lending solutions, such as home loans, vehicle loans, consumer loans, education loans, personal loans, used car loans, gold loans, rural finance, and tractor finance; SME lending solutions that consist of loan against property, business banking, working capital loans, commercial vehicle loans, micro enterprise loans, trade advance, and startup banking; CASA and fixed deposits, which include current accounts, savings accounts, fixed deposits, nostro/vostro accounts, overdrafts, corporate salary accounts, accounts for ONDC, and escrow account; and NRI Banking that comprises NRE accounts, NRO accounts, seafarer accounts, FCNR deposits, and NRE/NRO deposits. In addition, the company offers wealth management and distribution solutions, including distribution of life insurance, general insurance, credit shield, health insurance, mutual funds, and AIFs; credit cards; and FASTag, such as tag issuer, toll acquirer, toll, parking, and fuel solutions. Further, it provides trade finance solutions that consist of letters of credit and discounting, bank guarantee, buyer's credit/SBLC, parking credit in foreign currency and INR, remittances, and pre and post shipment finance; supply chain financing; and transaction banking and CMS solutions. The company was formerly known as IDFC Bank Limited and changed its name to IDFC First Bank Limited in January 2019. IDFC First Bank Limited was founded in 1997 and is based in Mumbai, India.

Sector (Yahoo)
Financial Services
Industry (Yahoo)
Banks - Regional
Employees
43,059
Website
idfcfirst.bank.in

Key people: Mr. Vembu Vaidyanathan AMP (HBS), MBA (MD, CEO & Director) · Mr. Pradeep Natarajan (Head of Retail Banking & Executive Director) · Mr. Sudhanshu Jain (CFO & Head of Corporate Centre) · Mr. Tyagarajan Iyer (Head of Operations & Technology) · Mr. Saptarshi Bapari (Head of Investor Relations) · Mr. Satish Ashok Gaikwad (General Counsel & Company Secretary)

Who are the competitors of IDFC First Bank?

IDFC First Bank major competitors are Indusind Bank, Yes Bank, AU Small Fin. Bank, Federal Bank, RBL Bank, Karur Vysya Bank, Bandhan Bank. Market Cap of IDFC First Bank is ₹73,935 Crs. While the median market cap of its peers are ₹72,790 Crs.

Is IDFC First Bank financially stable compared to its competitors?

IDFC First Bank seems to be financially stable compared to its competitors.The probability of it going bankrupt or facing a financial crunch seem to be lower than its immediate competitors.

Snapshot and what to watch · Tijori · 3 Sep 2026
  • IDFC First Bank is a retail-focused universal bank; retail, farm and small-business loans ~80% of advances, legacy infrastructure under 1%, funded by granular retail deposits.
  • June quarter profit jumped to ₹1,075 crore, marking recovery.
  • Retail, farm and small-business base carries earnings; microfinance swings cushioned by 93% guarantee; wholesale tilt compresses margins.
  • Per management, universal-bank model on ethical banking and technology; cash-flow underwriting with debit instructions anchors quality.
  • Funding broadening beyond India through offshore notes and non-resident deposits.
  • In recovery; FY27 rests on holding ~1% return on assets with net interest margin ~5.8% (raised from 5.75%).
  • Chandigarh fraud charge of ~₹590 crore overhangs; recovery open despite forensic probe.

Yahoo profile 23 Sept 2026 · Tijori 23 Sept 2026

Segments

Revenue mix and market share

Segment Break-Up
  • Retail Banking56.6%
  • Treasury29.9%
  • Corporate/Wholesale Banking12.4%
  • Others1.1%
Loan Break-Up - Priority Sector
  • Services35.9%
  • Agriculture and allied activities32.6%
  • Advances to industries sector eligible as priority sector lending19.6%
  • Personal loans & Housing11.9%
Loan Break-Up - Non Priority Sector
  • Others71.5%
  • Services19.2%
  • Housing8.6%
  • Agriculture and allied activities0.7%
Loan Break-Up
  • Mortgage Loans27.0%
  • Others21.0%
  • Wheels11.0%
  • Financial Institutional Group10.0%
  • Emerging Large Corporates7.0%
  • Rural Micro Finance6.0%
  • Consumer Loans4.0%
  • MSME Loans4.0%
  • Credit Cards3.0%
  • Commercial Finance3.0%
  • Digital, Gold Loan and Others2.0%
  • Large Corporates1.0%
  • Infrastructure1.0%
Location Wise Break-Up
  • India100.0%
Customer Segment - Retail Banking
  • Home Loan34.9%
  • Consumer32.3%
  • Vehicle Loans19.1%
  • Credit Card5.4%
  • Others3.7%
  • Digital, Gold Loan and Others2.7%
  • Education Loans2.0%
Borrowings Break-Up
  • Other Institution and agencies72.0%
  • Borrowings outside India23.0%
  • Others5.0%
Asset Break-Up - Segment Wise
  • Retail Banking57.4%
  • Treasury27.2%
  • Wholesale Banking15.0%
  • Others0.5%
Profit Before Tax
  • Retail Banking43.3%
  • Treasury25.8%
  • Wholesale Banking25.5%
  • Others5.5%
Priority vs Non-Priority Sector
  • Non Priority Sector70.0%
  • Priority Sector30.0%
NPA Break-Up
  • Personal Loans - Others41.4%
  • Services22.3%
  • Industry19.4%
  • Agriculture and allied activities10.8%
  • Housing6.1%

Latest reported mix as compiled by Tijori from company disclosures; percentages of revenue.

Operating metrics

Company-reported KPIs (Tijori) · latest quarter

As the company reports them. They can differ from the ratio table on the Financials tab, which uses Tijori's own definitions (for example NIM on average total assets rather than on interest-earning assets); the Cross-check panel there lines both up.

Credit Deposit Ratio97.9 % 2026-06
Gross NPA1.51 % 2026-06
CASA Ratio50.8 % 2026-06
Net Interest Margin5.96 % 2026-06
Cost To Income Ratio70.7 % 2026-06
Capital to Risks Assets Ratio (CRAR)15.05 % 2026-06
Cost of Borrowing5.96 % 2026-06
Business model

How the company earns

Private-sector universal bank formed from the 2018 merger of IDFC Bank and Capital First, now a retail/MSME-focused lender with loans of Rs 3.05 lakh crore (+20.6% YoY) and customer deposits of ~Rs 3 lakh crore (Jun-2026). It has one of the highest CASA ratios among private banks (50.8%) and a 5.9-6.0% NIM, but a 70%+ cost-to-income ratio and the FY25-26 microfinance stress kept FY26 ROA at ~0.4%. No identifiable promoter (promoter holding 0%); Warburg Pincus (~9.5%) and ADIA (~5.1%) became anchor investors via a Rs 7,500 cr CCPS issue in 2025.

Economics and valuation note (book)

1.54x trailing book (BV Rs 56.2) and 32x TTM PE (screener, 7-Sep-2026); Axis Direct values it at 1.3x FY28E ABV. Historical 5y average not sourced; 52-week high Rs 87 (Feb-2026). EV/EBITDA n.m.; dividend yield 0.3%.

Competitive position · why this and not peers
AU Small Finance BankAU trades at a much richer ~3x+ book (screener data on AU's FY26 PAT was inconsistent and is not relied on) as a universal-bank-licence candidate; IDFC First already has the universal licence, a 50.8% CASA ratio (vs AU's ~30%) and is at a lower 1.5x book with ROA doubling in FY27.
Federal BankFederal (18x PE, 2.1x P/B, ROE 12%, Q1FY27 PAT -18% YoY per screener) is a steadier but lower-growth franchise (NIM ~3%); IDFC First offers 20%+ loan growth, 5.9% NIM and far larger ROA upside from 0.4% to 1.7-1.8%.
IndusInd BankIndusInd (1.2x book, FY26 PAT Rs 889 cr, ROE 1.4%, Q1FY27 PAT -15%) is cheaper but is still repairing its derivatives/MFI accounting lapses and leadership; IDFC First has cleaner governance, rising ROA and Warburg/ADIA backing.
Segment economics

Reported revenue mix

Segment Break-Up

share of revenue, %
  • Retail Banking
    56.6%
  • Treasury
    29.9%
  • Corporate/Wholesale Banking
    12.4%
  • Others
    1.1%

Share of revenue as disclosed in filings (Tijori normalisation). Segment profit measure: not disclosed in this source — segment EBIT/EBITDA/PBT are not shown rather than estimated. Eliminations and unallocated costs not available here.

Loan Break-Up - Priority Sector

share of revenue, %
  • Services
    35.9%
  • Agriculture and allied activities
    32.6%
  • Advances to industries sector eligible as priority sector lending
    19.6%
  • Personal loans & Housing
    11.9%
  • Others
    0.0%

Share of revenue as disclosed in filings (Tijori normalisation). Segment profit measure: not disclosed in this source — segment EBIT/EBITDA/PBT are not shown rather than estimated. Eliminations and unallocated costs not available here.

Loan Break-Up - Non Priority Sector

share of revenue, %
  • Others
    71.5%
  • Services
    19.2%
  • Housing
    8.6%
  • Agriculture and allied activities
    0.7%
  • Infrastructure- Energy
    0.0%
  • Infrastructure- Transport
    0.0%
  • Vehicle Loans
    0.0%

Share of revenue as disclosed in filings (Tijori normalisation). Segment profit measure: not disclosed in this source — segment EBIT/EBITDA/PBT are not shown rather than estimated. Eliminations and unallocated costs not available here.

Loan Break-Up

share of revenue, %
  • Mortgage Loans
    27.0%
  • Others
    21.0%
  • Wheels
    11.0%
  • Financial Institutional Group
    10.0%
  • Emerging Large Corporates
    7.0%
  • Rural Micro Finance
    6.0%
  • Consumer Loans
    4.0%
  • MSME Loans
    4.0%
  • Credit Cards
    3.0%
  • Commercial Finance
    3.0%
  • Digital, Gold Loan and Others
    2.0%
  • Large Corporates
    1.0%
  • Infrastructure
    1.0%

Share of revenue as disclosed in filings (Tijori normalisation). Segment profit measure: not disclosed in this source — segment EBIT/EBITDA/PBT are not shown rather than estimated. Eliminations and unallocated costs not available here.

Location Wise Break-Up

share of revenue, %
  • India
    100.0%
  • Rest of the World
    0.0%

Share of revenue as disclosed in filings (Tijori normalisation). Segment profit measure: not disclosed in this source — segment EBIT/EBITDA/PBT are not shown rather than estimated. Eliminations and unallocated costs not available here.

Customer Segment - Retail Banking

share of revenue, %
  • Home Loan
    34.9%
  • Consumer
    32.3%
  • Vehicle Loans
    19.1%
  • Credit Card
    5.3%
  • Others
    3.7%
  • Digital, Gold Loan and Others
    2.7%
  • Education Loans
    2.0%
  • Rural
    0.0%
  • Loan Against Property
    0.0%

Share of revenue as disclosed in filings (Tijori normalisation). Segment profit measure: not disclosed in this source — segment EBIT/EBITDA/PBT are not shown rather than estimated. Eliminations and unallocated costs not available here.

Borrowings Break-Up

share of revenue, %
  • Other Institution and agencies
    72.0%
  • Borrowings outside India
    23.0%
  • Others
    5.0%
  • Reserve Bank of India
    0.0%

Share of revenue as disclosed in filings (Tijori normalisation). Segment profit measure: not disclosed in this source — segment EBIT/EBITDA/PBT are not shown rather than estimated. Eliminations and unallocated costs not available here.

Asset Break-Up - Segment Wise

share of revenue, %
  • Retail Banking
    57.4%
  • Treasury
    27.2%
  • Wholesale Banking
    15.0%
  • Others
    0.5%

Share of revenue as disclosed in filings (Tijori normalisation). Segment profit measure: not disclosed in this source — segment EBIT/EBITDA/PBT are not shown rather than estimated. Eliminations and unallocated costs not available here.

Profit Before Tax

share of revenue, %
  • Retail Banking
    43.3%
  • Treasury
    25.8%
  • Wholesale Banking
    25.5%
  • Others
    5.5%

Share of revenue as disclosed in filings (Tijori normalisation). Segment profit measure: not disclosed in this source — segment EBIT/EBITDA/PBT are not shown rather than estimated. Eliminations and unallocated costs not available here.

Priority vs Non-Priority Sector

share of revenue, %
  • Non Priority Sector
    70.0%
  • Priority Sector
    30.0%

Share of revenue as disclosed in filings (Tijori normalisation). Segment profit measure: not disclosed in this source — segment EBIT/EBITDA/PBT are not shown rather than estimated. Eliminations and unallocated costs not available here.

NPA Break-Up

share of revenue, %
  • Personal Loans - Others
    41.4%
  • Services
    22.3%
  • Industry
    19.4%
  • Agriculture and allied activities
    10.8%
  • Housing
    6.1%
  • Infrastructure- Energy
    0.0%
  • Infrastructure- Transport
    0.0%
  • Vehicle Loans
    0.0%

Share of revenue as disclosed in filings (Tijori normalisation). Segment profit measure: not disclosed in this source — segment EBIT/EBITDA/PBT are not shown rather than estimated. Eliminations and unallocated costs not available here.

Industry cycle

Banking chapter

Banking — 21.1%: the largest exposure, chosen bank by bank

Banks are the cheapest way to own an economy growing 8–9% in nominal terms, and today they are cheap for a reason that has nothing to do with their economics. Every one of the four cycles that drive bank earnings is turning in their favour: deposits are growing 15.4% (the fastest in a decade) so the funding squeeze that capped growth in FY25–26 is easing; system credit is growing 18.3% and corporate borrowing is migrating from a shrinking bond market (issuance −18%) back onto bank balance sheets; margins troughed in the June 2026 quarter after 125 bp of repo cuts and are now rising as deposits reprice; and asset quality is the best in twenty years (large private-bank net NPAs 0.3–0.5%, SBI 0.38%). Yet the Bank Nifty trades below its own long-run average. The reason is mechanical: foreign investors have sold ₹1.8 lakh crore of Indian equity in FY26 and six of their ten largest holdings are banks. They can only sell what they own. Our own work — a capital-adjusted residual-income model of the four large private banks plus SBI, built from FY17 — says the four large private banks earn 14.5–17.5% on normalised capital against a 12.25–13% cost of equity and will compound book at 12–16% a year. Over ten-year horizons EPS growth and share-price growth converge; the arithmetic is on our side even if the timing of the narrative turn is not. The important sales point is that our alpha in financials has come from selection, not the index: SBI in 2017 when retail delinquencies were better than perceived, ICICI as a top pick from 2018, Axis through its credit-cost trough (up 40–50% for us). Roughly 40% of the bank index is HDFC Bank and Kotak and we deliberately did not hug it at 4–5x book.

Datapoints the team can quote
  • System deposit growth 15.4% YoY in Aug-2026, highest since Dec-2016; non-food credit +18.3% (Jun-26); CD ratio peaked at 82.5% — RBI / Business Standard / Buoyant macro sheet
  • Corporate bond issuance −18%: wholesale borrowing is migrating back to bank balance sheets; merger-adjusted loan growth at a three-year high — Buoyant Perspectives, Aug-2026
  • FPI equity outflow ₹1.8 lakh cr in FY26 vs DII inflow ₹8.5 lakh cr; six of the ten largest FPI holdings are banks — Buoyant macro sheet
  • Large private banks: ROA 1.5–2.2%, NNPA 0.3–0.5%, CET1 14–17%; SBI ROA 1.1%, NNPA 0.38%, CET1 12.9% (1QFY27) — Company filings, Buoyant model
  • Bank Nifty below its long-run average P/B in Aug-2026; our fair P/B (RIM): HDFC Bank 1.9x, ICICI 2.2x, Axis 1.7x, SBI 1.5x, Kotak 1.6x — Buoyant private-banks initiation, Sep-2026
What we deliberately do not own

Kotak Mahindra Bank is the obvious omission. Our model rates it REDUCE: a 12% ROE bank at 2.0x core book, priced for a 17% ROE it does not earn, with CASA sliding toward 40% and a CEO succession still ahead. The argument the house has used for years — a 16–17% ROE bank cannot compound above that without dilution, so 4–5x book is unsustainable — applies with more force to a 12% one. IndusInd is a governance rebuild we do not need to underwrite; Federal Bank and AU Small Finance are good franchises but neither has IDFC First's deposit engine or its operating-leverage runway at a comparable price. Among public-sector banks, Bank of Baroda and Canara are cheaper on paper but have weaker CASA, thinner capital and none of SBI's subsidiary optionality; SBI's premium (1.25x vs 0.9–1.0x) is the price of a franchise that survived the AQR and emerged with the best retail book in the system.

Market position

Market share (where tracked)

Bank Advances - Market Share1.38 %as of Jun 26
Bank Deposits - Market Share1.18 %as of Jun 26
Credit Card Transactions - Market Share2.38 %as of Jul 26
Debit Card Transactions - Market Share0.82 %as of Jul 26
Internet Banking - Market Share1.34 %as of Jul 26
Mobile Banking Transactions - Market Share2.19 %as of Jul 26
Net Interest Income(NII) - Market Share2.25 %as of Jun 26
Sector datapoints

From the one-pager

  • Bank credit growth 18.6% YoY for fortnight ended 27-Jun-2026 (two-year high; industry 17.5%, services 20.4%, retail 15.4%) helped by ECLGS 5.0 (1.4 lakh guarantees, Rs 1.55 trn since May-2026); CD ratio 82.3% at 31-Jan-2026 (CareEdge).
  • Deposit growth 12.4% YoY at Jan-2026 rising to 15.4% in Aug-2026 (highest since Dec-2016); repo rate 5.25% (Jan-2026).
  • Retail-NBFC AUM growth forecast 16-18% for FY27 (ICRA, Jan-2026); microfinance stress cycle of FY25-26 normalising (IDFC First MFI SMA ratio 0.71%, collection efficiency 99.5% in Q1FY27).
  • IDFC First's Rs 7,500 cr CCPS raise from Warburg Pincus (Rs 4,876 cr, 9.48% post-conversion) and ADIA (Rs 2,624 cr, 5.1%) was approved by CCI in Jun-2025 and converted to 81.26 cr equity shares in Oct-2025, lifting CAR from 16.4% to ~19% at the time.