Chhattisgarh, one of the poorest states in the country, is the second best in overall fiscal health scorecard after Maharashtra, and ahead of Telangana, while the bottom three are Bengal, Punjab and Kerala, shows a report by a foreign brokerage. Based on the FY24 first budget estimates, the top three states are Maharashtra, Chhattisgarh and Telangana, and the bottom three states are Bengal, Punjab and Kerala, shows a report on the fiscal health of the key 17 states, penned by Kaushik Das, the chief economist at Deutsche Bank India.