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HDFC Bank

HDFCBANK · Regional Banks · INE040A01034

Analyst mean 1.51 · 39 analysts · 64% bullish
₹708.25
Close 2026-09-02 · Balanced risk
Price
₹708.25
Mkt cap
₹10.91L cr
P/E (TTM)
15.5xexcl. exceptional items
P/B
1.76x
Book value
₹380.3
ROE
13.8%
Op margin
27.6%
Net margin
26.6%
D/E
0.93normal for a lender
Div yield
1.87%
Consolidatedstandalone figures are read separately and never mixed into these tables
How to read this business

This is a lending business. Cash-flow reads that suit a manufacturer do not apply: disbursing loans is an operating outflow, so negative operating cash is normal and not a warning sign. Leverage is the raw material of the model, not a red flag on its own. Reads that would mislead here have been withheld rather than shown with a caveat.

What this company actually does

A plain-language read of the business, how it actually earns, where the edge is, and the economics of every reported segment — taken from the annual report and investor presentation, not a one-line industry label.

  • Business model in plain language
  • The revenue engine — what actually generates cash
  • Segment revenue, PBIT, margin and capital employed
  • Operating KPIs — volumes, capacity, utilisation
Live once this company's filings, calls and disclosures have been read.

Price in context split-adjusted

1M
-2.1%
6M
-12.9%
1Y
-26.4%
-26.4% CAGR
3Y
+75.4%
20.6% CAGR
5Y
+81.5%
12.7% CAGR
From high
-29.3%
worst -37%
Close 50-DMA 200-DMA own P/E band (median ±1σ)
Trading at 14.5x against its own 10-year median of 22.6x1.8σ below its usual range. This compares the company with its own history, not with other companies.
1Bonus 1:12025-08

Numbered markers are corporate actions and, once the filings are read, capital and governance events. Prices are split-adjusted so the series is continuous.

What you must understand

The three to six things that actually matter about this company, each with the exact filing and note it came from — never a fact without the context that makes it meaningful.

  • Reported profit vs operating profit
  • Management narrative vs the numbers
  • Standalone vs consolidated divergence
  • Audit opinion vs headline optimism
Live once this company's filings, calls and disclosures have been read.

Reading the Statements forensic interpretation

What the numbers mean when read together — computed from the filings, not a score.

Other income is a big part of profit

Other income is 132% of pre-tax profit — a large share of the profit comes from outside the core operating business.

Why this reading: Noted with caution — worth watching, but not yet conclusive on its own. Business has ups and downs; one soft reading is not a verdict.

Full read

Trailing other income ₹143,699 cr against pre-tax profit ₹108,485 cr. High other-income dependence means the headline profit is flattered by treasury, one-offs, or non-operating items rather than the core business.

Profit growing with revenue

Both revenue and profit grew over the last year (2.8% and 12.5%) — growth is translating to the bottom line.

Why this reading: A positive signal in the numbers, shown for balance alongside the concerns.

Full read

Trailing revenue ₹351,818 cr, trailing profit ₹82,512 cr. Profit growing at least as fast as revenue indicates operating leverage or pricing power.

Where the return on equity comes from

ROE of 34.7% breaks into a 23.1% net margin, 0.18x asset turnover, and 8.37x leverage.

Why this reading: Surfaced for context, not as a concern — it only becomes meaningful if it persists or pairs with other signals.

Full read

ROE 34.7% = net margin 23.1% × asset turnover 0.18x × equity multiplier 8.37x. Reading ROE through its three drivers shows whether returns are built on pricing power (margin), capital efficiency (turnover), or borrowing (leverage).

Forensic modelscomputed from the filed statements

Every score below is calculated here from the reported numbers — none of it is asserted. Open the notebook at the foot of the section to see each formula with this company's figures in it.

Altman Z″

Needs current assets and current liabilities.

Piotroski F

3 / 7 2 not testable
  • Profitable this year
  • Operating cash positive
  • Return on assets improved
  • Cash exceeds profit
  • Leverage reduced
  • Liquidity improved
  • No share dilution
  • Margin improved
  • Assets working harder
What is this, and how do I read it?

Piotroski F-Score — fundamental momentum — Joseph Piotroski, University of Chicago, 2000, in a study of whether accounting signals could improve returns among cheap stocks.

Nine yes-or-no tests across profitability, leverage and operating efficiency. Each pass scores one. It asks a narrow question: is this business getting better or worse on its own terms, year over year?

Profitability (4 tests)
Positive profit, positive operating cash, improving return on assets, and cash exceeding profit. The last is the quality test — profit that outruns cash is the one to question.
Leverage and liquidity (3 tests)
Falling debt, improving current ratio, no new shares issued. Growth funded by dilution scores zero here.
Operating efficiency (2 tests)
Improving margin and improving asset turnover.

How to read it7 or more suggests improving fundamentals; 3 or fewer suggests deterioration. It measures direction, not quality — a weak company improving can score higher than a strong one holding steady.

Where it failsA single year of comparison, so one unusual year distorts it. Says nothing about valuation, competitive position or management. Piotroski designed it to rank already-cheap stocks, not to judge a company in isolation.

Beneish M

Needs trade receivables, current assets, other expenses, borrowings.

Cash vs profit

0.48× 12-year cumulative

Accruals are -0.7% of assets. Free cash flow negative in 5 of 12 years.

DuPont — return on equity FY2026

Net margin22.7%× Asset turnover0.07×× Leverage8.37×= ROE13.5%
What is this, and how do I read it?

DuPont decomposition — Devised inside the DuPont Corporation in the 1920s and still the standard way to read a return on equity.

Splits return on equity into its three sources, so the same headline number can be traced to very different businesses.

Net margin
What the company keeps from each rupee of sales. High margin points to pricing power or a genuine cost advantage.
Asset turnover
Sales generated per rupee of assets. High turnover points to efficiency — a retailer earns this way, a utility never will.
Leverage (equity multiplier)
Assets divided by equity. This multiplies whatever the first two produce, in both directions.

How to read itA 20% ROE built on margin and turnover is a different proposition from a 20% ROE built on 3× leverage. The first survives a downturn; the second amplifies it.

Where it failsA single year. Negative equity makes it meaningless. Leverage is structural for lenders, so the third term carries no signal there.

Leverage & coverage FY2026

Interest coverage1.55×

Capital that builds FY2023 → FY2026

Capital deployed+96%
Revenue produced+104%
Still in CWIP₹0 cr

Revenue grew faster than the capital behind it, which is what operating leverage looks like: the existing asset base is working harder.

The formula notebook — every number above, worked out
Cash vs profit cumulative operating cash flow ÷ cumulative net profit ₹210,186 cr ÷ ₹441,406 cr, over 12 years 0.48× Below 1.0 and persistent means profit is being recognised before the cash arrives.
Accruals (Sloan) (net profit − operating cash flow) ÷ average total assets (₹79,219 − ₹113,506) cr ÷ average assets -0.7% Negative means cash exceeded profit — the healthier reading. Positive above ~10% is where accruals start to dominate earnings.
DuPont — return on equity net margin × asset turnover × leverage 22.7% × 0.07 × 8.37 13.5% Splits ROE into whether returns come from operations or from borrowing.
Interest coverage EBIT ÷ finance cost ₹287,632 cr ÷ ₹185,491 cr 1.55× How many times operating profit covers the interest bill.
Capital that builds growth in fixed assets + CWIP, against growth in revenue capital +96% vs revenue +104%, FY2023 to FY2026 -9pp gap Money going in far faster than revenue coming out. For an incubator this is expected — the test is whether it eventually converts.

Going deepersame statements, harder questions

Montier C-Score

Needs more balance-sheet detail (only 3 of 6 flags testable).

Earnings quality ladder FY2026

Cash ÷ EBITDA0.78×
Cash ÷ profit1.43×
Free cash ÷ profit1.39×

Read downward. Cash can cover EBITDA and still not survive capex — the third rung is where a capital-hungry business shows itself.

What is this, and how do I read it?

The earnings quality ladder — Not a named model — the standard sequence an analyst walks when testing whether reported profit is real.

Three ratios read in order, each stricter than the last.

Cash ÷ EBITDA
Does operating profit arrive as cash? Below 0.8 points to working capital absorbing it.
Cash ÷ profit
Does bottom-line profit arrive as cash? Below 1.0 persistently is the classic warning.
Free cash ÷ profit
Does anything survive capex? This is where capital-hungry businesses reveal themselves — a company can pass the first two and still never generate spendable cash.

How to read itRead downward. Each rung failing where the one above passed tells you exactly where the cash is going.

Where it failsA single year of heavy capex depresses the third rung legitimately. Judge it across a cycle.

What the price implies

-0.7% free cash flow growth, every year for ten years

The growth rate that makes today's market value equal the discounted cash flows, at a 11.5% discount rate and 4.0% terminal growth. Not a forecast — the arithmetic of what is already in the price. Compare it with what the business has actually delivered.

What is this, and how do I read it?

Reverse DCF — the growth already in the price — A standard inversion of discounted cash flow, used to avoid the forecasting problem entirely.

Instead of forecasting cash flows and deriving a value, it takes today's market value as given and solves for the growth rate that would justify it. The output is not a view — it is the arithmetic of what the market is currently assuming.

Discount rate
The return required for the risk taken. We use 11.5%, roughly the long-run cost of equity in India.
Terminal growth
Growth beyond the explicit ten years. We use 4%, near long-run nominal GDP.
The output
The free-cash-flow growth rate, every year for a decade, that makes the discounted total equal today's market value.

How to read itCompare it with what the business has actually delivered. A price implying 30% a year against a decade of 15% is a demanding assumption; the reverse is a modest one.

Where it failsUseless when free cash flow is negative or unusually depressed, which is common mid-capex. Highly sensitive to the discount rate — a point either way moves the answer materially.

Published screening frameworksrules applied, not opinions quoted

Each framework below is a set of stated, mechanical criteria from published work, run against this company's own filed numbers. Passing or failing a screen is not a verdict — different frameworks disagree by design, and that disagreement is itself informative.

Graham — defensive investor

2 / 4
  • Positive earnings every year 12 of 12 years
  • Earnings growth over the period 108% since FY2022
  • P/E below 15 15.5×
  • P/E × P/B below 22.5 27.3

Benjamin Graham's stated criteria for a defensive stock, applied to the filed numbers. A company failing several is not disqualified — Graham designed these to be deliberately strict.

Greenblatt — magic formula

0 / 1
  • Earnings yield above 8% 6.4%

Two ratios only: what the business earns on its capital, and what you pay for those earnings. Designed to be ranked across a universe rather than read in isolation.

O'Neil — CAN SLIM growth tests

0 / 4
  • Annual earnings growth above 25% 7%
  • Revenue growth above 20% 4%
  • Return on equity above 17% 13.5%
  • Share count not expanding equity capital ₹1,539 cr

The fundamental half of William O'Neil's framework. The market and leadership components are judgement calls and are not scored here.

Quality — compounder tests

0 / 2
  • Cash conversion above 0.9× 0.48× over 12 years
  • Interest covered more than 4× 1.55×

The characteristics long-term holders commonly look for: cash-backed earnings, high returns on capital, and debt that never forces a decision.

The page in pictures

Revenue and what it leaves behind

Bars are revenue; the line is net margin. Revenue rising while the line falls is the shape worth noticing.

FY19 · 105,161FY19FY20 · 122,189FY20FY21 · 128,552FY21FY22 · 135,936FY22FY23 · 170,754FY23FY24 · 283,649FY24FY25 · 336,367FY25FY26 · 348,615FY26
Revenue (₹ cr)Net margin %

Where the year's cash went — FY2026

Operating cash first, then what the business spent and raised.

113,506Operating cash7,477Investing−59,005Financing

Quality over time

One year is a snapshot. These are the two lines that matter across a cycle.

2.30.4-1.5-3.3FY19FY20FY21FY22FY23FY24FY25FY26
Cash ÷ profit (×)
Growth & valuation workspace

Set your own assumptions and watch the numbers move. A scenario calculator — the outputs are the arithmetic of your inputs.

User-driven scenario tool. Implied value and CAGR follow only from the assumptions you set — not a FinMinutes forecast, recommendation, or target price.

Valuation & quality

One canonical set of figures — the same numbers used everywhere else on this page and on the screener.

What you payHow the price compares with earnings, book and sales.
P/E (TTM)
15.5x
P/B
1.76x
PEG
2.18
Dividend yield
1.87%
What it earnsMargins and the return generated on the capital employed.
Operating margin
27.6%
Net margin
26.6%
Return on equity
13.8%
Return on assets
1.8%
How it is fundedLeverage and what is returned to shareholders.
Debt / equity
0.93
normal for a lender
Payout ratio
25.3%
Book value / share
₹380.3
Return on equity of 13.8% is built on a 26.6% net margin and debt of 0.93x equity. The full DuPont breakdown sits in the forensic models above.

Ownership & Skin in the Game

How the register has moved over recent quarters — the direction matters more than the level.

Promoter ― 0.12
Sep '2225.64% Dec '2225.60% Mar '2325.59% Jun '2325.52%

Promoter held steady from 25.64% to 25.52% across these quarters.

FII ▼ 6.55
Sep '2548.37% Dec '2547.66% Mar '2644.04% Jun '2641.82%

FII trimmed from 48.37% to 41.82% across these quarters.

MF ▲ 4.60
Sep '2526.02% Dec '2526.66% Mar '2629.54% Jun '2630.62%

MF rose from 26.02% to 30.62% across these quarters.

Other ▲ 1.95
Sep '2525.61% Dec '2525.68% Mar '2626.42% Jun '2627.56%

Other rose from 25.61% to 27.56% across these quarters.

Working capital12-year series

Where cash gets stuck. A rising inventory or debtor line against flat sales is the earliest sign of trouble in the numbers.

MeasureFY2019FY2020FY2021FY2022FY2023FY2024FY2025FY2026
Trends

The shape of the business over time (annual) — read the direction, not the single print.

Revenue (₹ cr)
FY2021128.6kFY2022135.9kFY2023170.8kFY2024283.6kFY2025336.4kFY2026348.6k
Net profit (₹ cr)
FY202131.9kFY202238.2kFY202346.1kFY202465.4kFY202573.4kFY202679.2k

Annual Profit & Loss ₹ cr

LineFY2021FY2022FY2023FY2024FY2025FY2026
Revenue from operations128,552135,936170,754283,649336,367348,615
Other income27,33331,75933,912124,346134,548146,848
Depreciation1,3851,6812,3453,0923,8054,195
Finance cost59,24858,58477,780154,139183,894185,491
Profit before tax42,79650,87361,49876,56996,242102,141
Net profit (owners)31,85738,15146,14965,44673,44079,219
EPS (₹)28.8734.3141.2242.1646.2649.39

Exceptional items, total income and EBITDA are read from the filed statements.

Quarterly Financials ₹ cr

MetricSep 2024Dec 2024Mar 2025Jun 2025Sep 2025Dec 2025Mar 2026Jun 2026
Revenue83,00285,04086,77987,37286,99487,06787,18290,575
Expenses52,07441,30747,70964,49745,16154,14544,02858,292
Other Income38,45527,15433,48945,68331,56739,86029,73742,535
Depreciation00000000
Profit before tax23,96823,97325,57320,85026,65926,96127,67227,193
Net Profit18,62718,34019,28517,09020,36420,69121,07420,383
EPS11.6811.5412.3110.6012.7612.8713.2212.50

Balance Sheet ₹ cr, annual

ItemFY2021FY2022FY2023FY2024FY2025FY2026
Equity Capital5515555587607651,539
Reserves209,259246,772288,880455,636521,024584,520
Borrowings
Fixed Assets5,2486,4328,43112,60415,25816,492
CWIP000000
Investments438,823449,264511,5821,005,6821,186,4731,280,216
Total Assets1,799,5072,122,9342,530,4324,030,1944,392,1104,907,701

Cash Flow ₹ cr

LineFY2021FY2022FY2023FY2024FY2025FY2026
Cash from operations42,476-11,96020,81419,069127,242113,506
Cash from investing-1,823-2,051-2,99216,600-3,6517,477
Cash from financing-7,32148,12423,941-3,983-102,478-59,005
Free cash flow40,796-14,17617,39014,882123,267110,144
Net change in cash33,33234,11341,76231,68721,11361,978

Cash from operations is the number profit has to answer to. Free cash flow is what remains after the business pays for its own growth.

From the filings, calls & disclosures

The part no one reads: the auditor's opinion, the contingent liabilities buried in the notes, the covenants, and the claims in the deck placed beside the figures that test them.

  • Buried in the footnotes — what the notes disclose and the summary does not
  • Risk register — every dispute, probe and contingent liability with its amount
  • Audit & governance — opinion type, emphasis of matter, going concern, subsidiary coverage
  • Guidance & forward view
  • Narrative vs numbers
  • Segment intelligence
Live once this company's filings, calls and disclosures have been read.
The analyst grilling

Where analysts pressed management on the earnings call, and exactly how management answered — the questions that were hardest to answer are usually the ones that matter.

  • The question, and who asked it
  • Management's answer, in their own framing
Live once this company's filings, calls and disclosures have been read.

Scorescomputed here, not asserted

Each score is built from disclosed evidence against a fixed rubric. Open a card to see exactly which tests passed and which did not — a score you cannot audit is worth nothing.

Capital discipline

5.0 / 10 5 of 10 points
How this was scored
  • Profit converts to cash — 0.48× over 12 years
  • Free cash flow not persistently negative — 5 of 12 years negative
  • Capital converts into revenue — capital +96% vs revenue +104%
  • Interest comfortably covered — 1.55×

Others in Regional Banks

The same read, applied to the companies this one competes with.

DISCLAIMER: FinMinutes is a financial data and analytics platform, not a registered investment adviser. Everything here is for educational and informational purposes. Forensic interpretations are computed from disclosed data and are not recommendations. Do your own due diligence.
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