CIB - Condensed Balance Sheet Consolidated(9M26)

Condensed Consolidated Interim Statement of Financial Position as at September 30, 2026

Notes

Sep. 30, 2026

Dec. 31, 2025

Assets

Cash and balances at the central bank

14

100,683,255

88,876,452

Due from banks

15

276,032,791

135,236,549

Loans and advances to banks, net

17

51,133,049

34,440,770

Loans and advances to customers, net

18

621,932,771

507,953,766

Derivative financial instruments

36,516

620,349

Financial investments

- Financial Assets at Fair Value through OCI

19.1

380,837,034

376,397,929

- Financial Assets at Amortized cost

19.1

329,696,032

236,672,175

Investments in associates

20

40,046

45,210

Non-current assets held for sale

32

186,801

182,827

Other assets

21

57,807,316

54,040,912

Deferred tax assets

1,292,214

2,545,499

Property and equipment

22

6,499,307

5,481,682

Total assets

1,826,177,132

1,442,494,120

Liabilities and equity

Liabilities

Due to banks

23

23,410,893

3,353,746

Due to customers

24

1,448,932,282

1,110,395,693

Non-current liabilities held for sale

33

3,971

53,860

Derivative financial instruments

282,234

137,802

Current income tax liabilities

16,107,190

20,570,313

Other liabilities

25

31,070,992

25,595,390

Issued debt instruments

26

-

4,761,558

Other loans

32,300,727

30,471,499

Other provisions

27

15,620,459

15,640,041

Total liabilities

1,567,728,748

1,210,979,902

Equity

Issued and paid capital

34,051,391

33,779,361

Reserves

132,903,315

105,849,176

Reserve for employee stock ownership plan (ESOP)

2,718,833

2,343,532

Retained earnings*

88,734,176

89,514,273

Total equity and net profit for the period / year

258,407,715

231,486,342

Non-Controlling Interest

40,669

27,876

Total NCI, equity and net profit for the period / year

258,448,384

231,514,218

Total liabilities and equity

1,826,177,132

1,442,494,120

The accompanying notes are an integral part of these financial statements.

(Review report attached)

*

Including net profit for the period

Condensed Consolidated Interim Income Statement for The Period Ended September 30, 2026

Last 9 Months

Last 9 Months

Notes

Sep. 30, 2026

Sep. 30, 2025

Interest and similar income

175,127,298

158,400,209

Interest and similar expense

(81,871,918)

(79,746,672)

Net interest income

93,255,380

78,653,537

Fee and commission income

15,602,836

11,609,232

Fee and commission expense

(6,480,082)

(5,227,210)

Net fee and commission income

9,122,754

6,382,022

Dividend income

186,512

65,216

Net trading income

9

2,777,904

1,282,250

Profits (losses) on financial investments

19.2

360,970

694,076

Administrative expenses

(15,973,729)

(12,432,780)

Other operating income (expenses)

10

(3,810,428)

668,432

Release (charges) for ECL

11

1,136,732

7,968,084

Bank's share in the profits (losses) of associates

7,127

9,787

Profit before income tax

87,063,222

83,290,624

Income tax expense

12

(23,091,927)

(21,842,182)

Deferred tax assets (liabilities)

12

(891,939)

651,822

Net profit for the period

63,079,356

62,100,264

Non-Controlling Interest

2,296

569

Bank's shareholders

63,077,060

62,099,695

Earnings per share

13

Basic

16.66

16.84

Diluted

16.45

16.64

Islam Zekry

Hisham Ezz Al-Arab

Group CFO & Executive Board Member

CEO & Executive Board Member

Condensed Consolidated Interim Statement of Comprehensive Income for The Period Ended September 30, 2026

Last 9 Months

Last 9 Months

Sep. 30, 2026

Sep. 30, 2025

Net profit for the period

63,079,356

62,100,264

Transferred to RE from financial assets at fair value through OCI

(50,973)

(110,995)

Net change on financial assets at fair value through comprehensive income after tax

(7,818,733)

7,306,189

Cumulative foreign currencies translation differences

424,371

(274,766)

Effect of ECL on debt instruments measured at fair value through OCI

(1,213,889)

(397,890)

Total comprehensive income for the period

54,420,132

68,622,802

As follows:

Bank's shareholders

54,392,324

68,508,336

Non-Controlling Interest

27,808

114,466

Total comprehensive income for the period

54,420,132

68,622,802

Condensed Consolidated Interim Cash Flows for The Period Ended September 30, 2026

Notes

Sep. 30, 2026

Sep. 30, 2025

Cash flow from operating activities

Profit before income tax

87,063,222

83,290,624

Adjustments to reconcile profits to net cash provided by operating activities

Fixed assets depreciation

22

1,828,564

1,680,325

Impairment release/charge for credit losses (loans and advances to customers and banks)

11

(498,717)

(7,969,627)

Net charge/release for other provisions

27

705,385

(4,072,083)

Impairment release/charge for credit losses (due from banks)

11

10,906

147,709

Impairment release/charge for credit losses (financial investments)

11

(648,921)

(146,166)

Impairment release/charge for other assets

-

105

Exchange revaluation differences for financial assets at fair value through OCI and AC

(15,027,946)

4,669,694

Revaluation differences impairment charge for Financial Assets at Fair value through OCI

348,094

(224,869)

Revaluation differences impairment charge for Financial Assets at Amortized cost

37,339

(16,709)

Revaluation differences impairment charge for due from banks

12,061

(7,894)

Net utilized/recovered for other provisions

27

(1,205,250)

(2,039)

Exchange revaluation differences of other provisions

27

480,283

(52,461)

Profits/losses from selling property and equipment

(4,420)

(8,006)

Profits/losses from selling financial investments at fair value through OCI

19.2

(360,970)

(416,668)

Profits/losses from selling investments in associates

19.2

-

(277,408)

Share based payments

1,218,347

990,324

Bank's share in the profits/losses of associates

(7,127)

(9,787)

Operating profits before changes in operating assets and liabilities

73,950,850

77,575,064

Net decrease / increase in assets and liabilities

Due from banks

(23,476,003)

159,740,470

Financial assets at fair value through P&L

-

(2,203,869)

Derivative financial instruments

370,892

(306,569)

Loans and advances to banks and customers

(130,170,746)

(121,599,501)

Other assets

(415,249)

(2,747,423)

Non-current assets held for sale

32

(3,974)

-

Due to banks

23

20,057,147

5,417,359

Due to customers

24

338,536,589

74,868,032

Current income tax obligations paid

(6,984,737)

(5,984,364)

Non-current liabilities held for sale

33

(49,889)

(35)

Other liabilities

(14,632,537)

(12,910,605)

Net cash generated from (used in) operating activities

257,182,343

171,848,559

Cash flow from investing activities

Proceeds from sale of investments in associates

-

339,920

Payments for purchases of property, equipment and branches construction

(6,199,165)

(6,216,697)

Proceeds from selling property and equipment

10

4,420

8,006

Proceeds from redemption of financial assets at amortized cost

13,737,391

21,382,288

Payments for purchases of financial assets at amortized cost

(106,087,764)

(84,177,641)

Payments for purchases of financial assets at fair value through OCI

(156,447,793)

(191,735,116)

Proceeds from selling financial assets at fair value through OCI

158,659,118

98,091,318

Net cash generated from (used in) investing activities

(96,333,793)

(162,307,922)

Condensed Consolidated Interim Cash Flows for The Period Ended September 30, 2026 (Cont.)

Sep. 30, 2026

Sep. 30, 2025

Cash flow from financing activities

Other loans

1,829,228

6,286,889

Dividends

(29,052,828)

(14,773,854)

Issued debt instruments

(4,761,558)

(288,320)

Capital increase

272,030

276,930

Net cash generated from (used in) financing activities

(31,713,128)

(8,498,355)

Net increase (decrease) in cash and cash equivalent during the period

129,135,422

1,042,282

Beginning balance of cash and cash equivalent

140,542,556

226,610,721

Cash and cash equivalent at the end of the period

269,677,978

227,653,003

Cash and cash equivalent comprise:

Cash and balances at the central bank

14

100,683,255

21,886,031

Due from banks

276,188,440

227,553,557

Treasury bills and other governmental notes

16

187,629,210

141,529,607

Obligatory reserve balance with central bank

(73,788,712)

(2,865,828)

Due from banks with maturity more than three months

(33,405,005)

(19,202,757)

Treasury bills and other governmental notes with maturity more than three months

(187,629,210)

(141,247,607)

Total cash and cash equivalent

269,677,978

227,653,003

Condensed Consolidated Interim Statement of Changes in Shareholders' Equity

Sep. 30, 2025

Issued and paid capital

Legal reserve

General reserve

General risk reserve

Special reserve

Reserve for transactions under common control

Capital reserve

Reserve for financial assets at fair value through OCI

Banking risks reserve

Retained earnings

Reserve for employee stock ownership plan

Cumulative foreign currencies translation differences

Total Shareholders’ Equity

Non-Controlling Interest

Total

Beginning balance

30,431,580

6,208,674

62,422,792

1,550,906

-

(670,972)

22,818

(7,145,283)

17,924

56,791,883

1,868,235

1,137,720

152,636,277

183,044

152,819,321

Capital increase

276,930

-

-

-

-

-

-

-

-

-

-

-

276,930

-

276,930

Transferred to reserves

-

2,771,284

19,758,610

-

-

-

2,246

-

-

(21,744,828)

(787,312)

-

-

-

-

Net profit for the period

-

-

-

-

-

-

-

-

-

62,099,695

-

-

62,099,695

569

62,100,264

Dividends paid

-

-

-

-

-

-

-

-

-

(14,714,434)

-

-

(14,714,434)

(59,420)

(14,773,854)

Transferred to RE from financial assets at fair value through OCI

-

-

-

-

-

-

-

(110,995)

-

110,995

-

-

-

-

-

Transferred to general risk reserve

-

-

-

26,186

-

-

-

-

-

(26,186)

-

-

-

-

-

Transferred from net profit to special reserve

-

-

-

-

13,145,012

-

-

-

-

(13,145,012)

-

-

-

-

-

Net change on financial assets at fair value through OCI after tax

-

-

-

-

-

-

-

7,192,292

-

-

-

-

7,192,292

113,897

7,306,189

Transferred (from) to banking risk reserve

-

-

-

-

-

-

-

-

(2,628)

2,628

-

-

-

-

-

Effect of ECL on debt instruments measured at fair value through OCI

-

-

-

-

-

-

-

(397,890)

-

-

-

-

(397,890)

-

(397,890)

Cost of employees' stock ownership plan (ESOP)

-

-

-

-

-

-

-

-

-

-

990,324

-

990,324

-

990,324

Cumulative foreign currencies translation differences

-

-

-

-

-

-

-

-

-

-

-

(274,766)

(274,766)

-

(274,766)

Ending balance

30,708,510

8,979,958

82,181,402

1,577,092

13,145,012

(670,972)

25,064

(461,876)

15,296

69,374,741

2,071,247

862,954

207,808,428

238,090

208,046,518

Sep. 30, 2026

Issued and paid capital

Legal reserve

General reserve

General risk reserve

Special reserve

Reserve for transactions under common control

Capital reserve

Reserve for financial assets at fair value through OCI

Banking risks reserve

Retained earnings

Reserve for employee stock ownership plan

Cumulative foreign currencies translation differences

Total Shareholders’ Equity

Non-Controlling Interest

Total

Beginning balance

33,779,361

8,979,958

79,110,551

1,577,092

13,145,012

(670,972)

25,064

2,825,146

15,296

89,514,273

2,343,532

842,029

231,486,342

27,876

231,514,218

Capital increase

272,030

-

-

-

-

-

-

-

-

-

-

-

272,030

-

272,030

Transferred to reserves

-

4,089,832

31,449,216

-

-

-

13,005

-

-

(34,709,007)

(843,046)

-

-

-

-

Dividends paid

-

-

-

-

-

-

-

-

-

(29,037,813)

-

-

(29,037,813)

(15,015)

(29,052,828)

Net profit for the period

-

-

-

-

-

-

-

-

-

63,077,060

-

-

63,077,060

2,296

63,079,356

Transferred to RE from financial assets at fair value through OCI

-

-

-

-

-

-

-

(25,461)

-

25,461

-

-

-

25,512

25,512

Transferred to general risk reserve

-

-

-

144,602

-

-

-

-

-

(144,602)

-

-

-

-

-

Net change on financial assets at fair value through OCI after tax

-

-

-

-

-

-

-

(7,818,733)

-

-

-

-

(7,818,733)

-

(7,818,733)

Transferred (from) to banking risk reserve

-

-

-

-

-

-

-

-

(8,804)

8,804

-

-

-

-

-

Effect of ECL on debt instruments measured at fair value through OCI

-

-

-

-

-

-

-

(1,213,889)

-

-

-

-

(1,213,889)

-

(1,213,889)

Cost of employees' stock ownership plan (ESOP)

-

-

-

-

-

-

-

-

-

-

1,218,347

-

1,218,347

-

1,218,347

Cumulative foreign currencies translation differences

-

-

-

-

-

-

-

-

-

-

-

424,371

424,371

-

424,371

Ending balance

34,051,391

13,069,790

110,559,767

1,721,694

13,145,012

(670,972)

38,069

(6,232,937)

6,492

88,734,176

2,718,833

1,266,400

258,407,715

40,669

258,448,384