IDFC First Bank Limited

I am going through investor presentation of Q2 fy 25.
PowerPoint Presentation

The convention is to do provisioning till sma 2 buckets.
Bank has done provisioning of sma-1 bucket also.
Check page 3 of investor presentation.
For me this is aggressive provisioning not conservative (they mentioned the word conservative provisioning in the presentation).
PCR is 75%

Also toll should pe re imbursed by the government.
Future payment arrangements – Mumbai’s toll waiver explained: What it means and who stands to benefit | The Economic Times

Still there is 1000 crores of extra provision. Which is without microfinance or Toll.