Bac Holding International Corp · BVC:BHI
Bac Holding International — BAC International Bank — FY2025 Earnings Presentation
21 slides from Bac Holding International's earnings presentation, 2026
Slide 1: Strength and growth that power Regional Leadership
BAC International Bank Inc. Strength and growth that power Regional Leadership
Slide 2: Disclaimer
Disclaimer R The information contained here in has been prepared with the sole purpose of facilitating BAC does not intend, nor assume any obligation, to update or revise the content of this E general knowledge of BAC International Bank Inc. (hereinafter “BAC”) and is therefore presentation in the e
Slide 3: BAC is the main banking platform in Central America
BAC is the main banking platform in Central America R E BAC Overview Regional footprint of key operational and financial metrics S U L #1 BAC International is the leading Diversified business portfolio by US$40.7 bn US$4.4 bn Financial Group in Central America, type and geography with no Equity T As
Slide 4: We are the leading payments platform network in Central America
We are the leading payments platform network in Central America, providing a low-cost source of funding R 55% E S Volume of payments made through BAC represents U 55% of Central America GDP 2025 Why is this important? L T S Volume of payments made through BAC 2020-2025 (US$bn) Entry Barrier BAC’s 55
Slide 5: And the largest regional group in Central America
And the largest regional group in Central America R Net loans • US $229,5 Bn Dec 2025 Card market share E S U 26.7 11,8% 13 • Largest issuer of credit cards in Central America L • We are the only company in Central America that can acquire merchant T vouchers and issue cards across all major brands
Slide 6: BAC Key Financial & Operational Metrics
R E S Central American macroeconomic U L trends T S BAC Key Financial & Operational FY2025 Metrics 2 0 2 5
Slide 7: Economic landscape of Central America: Growth, Inflation, and Fiscal Deficits
Economic landscape of Central America: Growth, Inflation, and Fiscal Deficits R In 2025, average real GDP growth of countries in …similarly, inflation has returned to …and fiscal consolidation has resulted in E S BAC region are expected to surpass that of major sustainable levels, below the Latam de
Slide 8: Results: Financial Strength and Strategic Growth
Results: Financial Strength and Strategic Growth R Relevant facts E S YoY % Significant growth 2021 2022 2023 2024 2025 U 24-25 L T Gross Portfolio 18,666 20,824 23,478 26,452 28,422 7.4% S Historic Efficiency Records 52.2% reflecting strong expense discipline Assets 28,066 31,050 34,503 37,970 40,7
Slide 9: Solid balance sheet backed by a healthy, diversified loan portfolio
Solid balance sheet backed by a healthy, diversified loan portfolio… R Gross portfolio ($B) E US$ 28.4 B S CAGR +9,4% Δ Abs Δ% U By country 28.4 25 vs 24 25 vs 24 L 26.4 T 23.5 4.3 S Costa Rica 20.8 4.1 18.7 30% 17.2 3.9 10.2 10.7 214 5.3% 3.3 8.9 Panamá 3.6 3.5 7.5 21% 6.0 6.6 12.2 13.4 591 5.8% 10
Slide 10: ...and controlled risk levels
...and controlled risk levels R E Total portfolio by stages S U 16% L 16% T S 13% 10% 8% 10% E2 9% 8% 7% 7% 7% 4% 4% 4% 4% 3% 3% 3% 3% 2% 2% 2% E3 dic-20 jun-21 dic-21 jun-22 dic-22 jun-23 dic-23 jun-24 dic-24 jun-25 dic-25 FY2025 80% 80% 84% 86% 88% 89% 87% 89% 90% 90% 90% E1 Past Due 30+ / 90+ Loa
Slide 11: Funding driven by a highly diversified and low-cost base
Funding driven by a highly diversified and low-cost base given the relevance of demand deposits… R Deposits ($M) E US$ 30.2 B S YoY +6.4% Δ Abs Δ% U By country CAGR +9.8% 25 vs 24 25 vs 24 L T 30.2 28.4 S Costa Rica 23.3 26.0 11.1 -51 -0.5% 31% 20.6 21.9 9.9 11.1 Panamá 17.2 8.6 8.5 23% 8.6 7.8 832
Slide 12: Ample liquidity
Ample liquidity … Investment portfolio evolution Stable liquidity from diversified sources US$mm R 4.0 0.20 E US$mm 3.2 S 3.0 2.9 CAGR: 7.8% U 3.0 2.6 0.15 2.4 2.4 2.4 L T 3,994 5,882 5,214 5,204 5,336 5,648 6,283 S 0.05% 2.0 0.10 0.5% 0.4% 2.0% 0.2% 1.1% 0.2% 18.2% 12.0% 14.2% 14.8% 17.5% 16.6% 16.
Slide 13: US$ denominated portfolio has shifted towards higher liquidity and credit quality
US$ denominated portfolio (FVOCI) has shifted towards higher liquidity and credit quality instruments R E S US$ Portfolio Composition by Asset Class US$ Portfolio Composition by Rating U 3% 3% 3% 2% 2% L 6% 7% 7% 11% 12% T 9% 14% S 11% 0% 9% 19% 23% 26% 47% 50% 57% 54% 63% FY2025 85% 78% 71% 33% 67%
Slide 14: BAC has strong capitalization levels above regulatory requirements
BAC has strong capitalization levels above regulatory requirements R E Stable capitalization levels above minimum BAC current capitalization would allow the bank to cover S Capitalization Overview A regulatory requirements. Currently, BAC has a 4.1% B phased-in requirements three years from now, com
Slide 15: Our strong results enable confident progress in our ESG strategy: Triple Value
Our Ourstrong strongresults resultsenable enableconfident confidentprogress progressininour ourESG ESGstrategy: strategy:‘Triple ‘TripleValue’ Value’ R Sustainable Financial Communities E Finance Well-Being Inclusion S U Triple value financial solutions Business portfolio of US $1,531 million, and C
Slide 16: Appendix
R E S U L T S Appendix IIIQ 25 BIB 2 0 2 5
Slide 17: Balance sheet BIB
Balance sheet BIB R E S US$ MM 2021 2022 2023 2024 2025 U L Assets T S Cash and cash equivalents 742 769 932 936 1,051 Securities purchased under resale agreements 104 11 61 10 3 Total deposits in banks, net 4,368 4,424 4,343 4,702 5,229 Investments in securities, net 3,514 4,190 4,549 4,883 4,990 L
Slide 18: Income statement BIB
Income statement BIB R US$ M 2021 2022 2023 2024 2025 E S Deposits in banks 10 27 60 67 63 U Investments in securities 165 182 267 300 291 L Loans 1,683 1,878 2,303 2,733 3,049 T S Total interest income 1,858 2,087 2,631 3,100 3,404 Deposits from customers 470 459 613 791 899 Financial obligations 5
Slide 19: Selected ratios and operating data BIB
Selected ratios and operating data BIB R E US$ M 2021 2022 2023 2024 2025 S U Profitability, efficiency, and growth L Net Interest Margin (LTM) 5.4% 5.8% 6.3% 6.3% 6.3% T S LTM Return on average assets 1.7% 1.6% 1.8% 2.0% 2.0% LTM Return on average equity 16.9% 16.2% 18.5% 19.5% 19.0% Operating effi
Slide 20: Country Summary
Country Summary R Other & E Dec 2025 Guatemala El Salvador Honduras Nicaragua Costa Rica Panama BIB & Subs S Eliminations U Gross Portfolio 5,015 2,943 3,983 1,897 8,529 6,296 -241 28,422 L Assets 6,830 4,040 5,757 2,764 12,770 8,804 -218 40,747 T S Deposits 4,853 3,193 4,123 1,965 9,539 6,661 -121
Slide 21: Regional Leadership
BAC International Bank Inc. Strength and growth that power Regional Leadership Financial results 2025
BAC International Bank — FY2025 Earnings Presentation on 6ix