Financial Results for the 3rd Quarter and Nine Months period ended September 30, 2025 of Allied Bank Limited

CORPORATEAFFAIRS GROUP HO/CAG/RAU/2025/80

October 23, 2025

PakistanStock Exchange Limited Stock Exchange Building StockExchangeRoad

Subject: Financial Results for the 3’* Quarter and Nine Montha period ended September 30, 2025 of Allied Bank Limited

-0119085

We have to inform you that the Board of Directors of our Bank in theirmeetingheld on October 23, 2025 at 11:00AM. at Lahore, recommended the following

(i} CASH DMOEI'JD

AninterimCash DMdendforthequarterendedseptember30, 2025atRs.&00 persharei.e.,4096.

This is in eddition to Interim DMdend(s) akeady paid at Rs. 8.00 per share i.e., 8096.

• Nil-

  (iil) RIGHT SHARES

• Nil-

1. AMY OTHER ENTITLEPIENT/CORPORATEACTION

   -N/A-

2. ANY OTHER PRICE-SENSfTlVElNFORMATlON

   -N/A-

   The Statements of Financial Position, Statements of Profit or Loss along with Statements of Changes in Equity and Statements of Cash Flows are attached asunde«

   • Annexure -A (Standalone)

   • Annexure - B (Consolidaed)

The recommended entidement wik be paid to the sharehoklers whose names willappear in the Register of Members on November 03, 2025.

AlliedBank A-0119086

The Share Transfer Books of the Bank willbe closed from November 04, 2025 toNovamber06, 2025 (both days inclusive). Transfer requests received at Bank's Share Registrar Mls. CDC Share Regisoar Services Limited (CDCSRSL), Head Office, CDC House, 99-B, Block-B, S.M.C.H.S., Nain Shahra-e-FaisaL Karachi at the close of business on November 03, 2025 will be treated intima for the purpose of above entitlement to the transferees.

The Quarterly Financial Statements (Quarterly Report) of the Bank for the period ended September 30, 2025 shallbecansmitted through PUCARS, within the specified time.

YoursSincerely,

CompanySecretary6 ChiefCorporateAffairsGroup

Encl: Asabove

CC: Execufive Director/HOD, Offs”fle-IIDeperfrnen Supervision Division, Securifies & Exchange Comm/ssion of'Paâstan, 63,///CBuiIding, Jinneh Avenue, Blue Arse, Isiemebed

ALLIED BANK LIMITED

UNCONSOLIDATED CONDENSED INTERIM STATEMENT OF FINANCIAL POSITION (UN-AUDITED) AS AT SEPTEMBER 30, 2025

   (in-audited)    (Audited)      Note September 30, December 3t,

       2025        202J      

               Rupees in '000          

TOTAL LIABILITIES

NET ASSETS

   2,932,028,237  2.583.067.488  

Unappropriated profit        1J6/83,833  123.361.466  

252,641,186 233,90 1.201

The annexed notes I to 44 form an integral part of these unconsolidated condensed interim financial statements.

Chief Financial Officer

Direct•’For ML l.

Col

President and Chief Executive

Chairman

Gmenu GmMP

ALL IE D BANK L IMITE D

L NCONSOLIDATED CONDENSED INTER IM STATKMENT OF PROFIT AND LOSS ACCOL NT (UN-AUDITED) FOR THE NINE MONTHS ENDED 'sEPTEMBER 30. 2025

Mark-up retuni interest earned Mark-up return interest ex pew sed Net ma rk- up / interest income

KON M ARK-UP / INTEREST INCOM E

Fee and con mission income Di‘idend income

Foreign exchange income Incomc From deri at i› es ain on securities - net

e °_ain ( loss) on derecoyn it ion ot financ ial assets mcasured at aniort ized cost

Uther income

Total non mark-up / interest income

Total inrome

NON MAR K-UP /1NTER EST EXPENSES

Operating expenses

\’ orkers › ellarc Fund Other chargees

line Months Ended        Quartcr Ended             Note September 30, September 30, September J0, fieptem ber JO.

     2025         2024        202*         2024      

Ru pees in '000

27 221,749,949 291 214.999 78.163.877 98.g6 .021

28    143,163,524  201.058.376      51,231.655  57.187.G*fi  

78,586,J25 90.156.623 26,932,222 31.67,.365

*9

50

21,17J,3S7 I 9.844.833

99,760,782 I T0.00 I .—I*6 33,97 .308 3 8. I *0. I OJ

TotaI non mark- up / in terest e spenses Pro fit before cred it loss allow ance Credit loss al to» ance and \ rite otfs - net PROFIT BEFORE TAXAT l Oh

Ta.xation

PkOFIT AFTER TAX A Tlflh

49,249,739 42.852.294

(J,303,670) (2.965.620)

41,814,713 70. I I J.782

I 7,1 ?-0 779 14.462. 28

(990,67 1)

9,427,718 I 1.55 5.07fi

8.-t17.J8t I 2.0 0.09 I

Basic an d Di Iu ted earn ings per share

36 22.60

I n Ru pees

3 I . 17

7.35

The annex ed notes I to -JR born› an inte•_raI part of lhese unconsolidated condensed interinn financ ial statements.

Chief FinanciaI Officer

Di rec tor

President and ChieF Executix e

C hairm an

Di rec to

// R ZAtGHUM ALPHA

G roup He•d

ALLIED GA IG MMMD

OU+'er Ce+opregeo¥iye ¥acsme - act ef taa

Moeemaot in surg)us on revaluation ofdebt invosotients -

I 1.450.739 9.79I , 124 30.I 64.5 i 2

j 1.a50.73 9 7.79 I. t24 30. t64.51 2

6.000 {6.877.748} 4$.940.129 977.35I I O4.802.a5 I I 94.*54.46a

Transferred fiom surplus jn respect of +nctrtrantal dcgmc zion of fixed cssto wi-appropnucd profit-oet oF air

Fan 1 cash éimdend for the ended

Der:aa 6 r 31. 2023 (Rs. 4 per ordinary share1

j I ,ISO.739

7.486.433

33.73 S.â93

§.TO I 0.0 j5.0'02

d5,8 I 6.Wd

scotob r 3 I . 2024

Transfn of equation surgTus on plunge n use - net of tax Tran+sfemd from curp4+a in Inspect of moemsrrtal degree at-i

pf fixed a4sets to uzi•epproprjaW profit-nM of to

Surg]us bleed on d+sposaI of

Tray+sror or surplus on I oFdis osal of

3.â69,08 I

( I.423.393)

t T7.034)

I ,004

2.620

7,•25.092

32.523

8.GB I .024

7.425.092

For ALLIED BANK LIMITED

Company Secretary

1.1.450.738

7.978,4.74

7.4,47o.102

Tfi rd i» cr +m cash div dend for rhe «r endeé December 31. *0*8 l Rs 4 per ordinan share)

Impaci o1 adopiion of 1IRS 9 as ai ariuan o i , 2025 . note ? *

of fixed asscrs to uri•appropnated profit-ml oFUs Surplus realised on disposal of

r<valued fixed asseu • new aFrax

Transferred from s«rglus in respect oF incremental depreciation of non-banking assets to iJti-appropnated profit-nel c'T” lair

Surglus rcaliwd on disposal of

Trans For af s«rqTris on account oF disposal of squirt

Trwith a «<•>, recognized direct It’ in oquity

l'inal cash dix idend for the year ended

December S I . *0*4 (Rs 'j per ordinw, share)

December 3.1 . *0*5 l Rs I per ord nar• share j 'iycond ›ntenm cash dividend For rh# }’ear ended Dc<ember 3.1 . *0*fi Rs 4 per ordinan- share)

I,028,M9

fJ93.BT6)

2444.660

TTie annexed noirs I Io +4 Form ao integr ai pan aI these unconsolidaled condensed interim financi al staiemenrs

Direrior

For ALLIED AI/K LIMITED

DQLt'i dI1/ S ecre(EI

CASH FLOW FROM OPERATI C ACTT’TTT ES

Note September 30. September 30.

     2025         2024      

             Rupees in '000          

Profit before taxation

54,61J,713

70. i 14,782

Less: Dividend income

     (I,929,432) t2,277.653)  

Aéjustnenu:

Nci mark-up / inieresi income Depreciation - Operaiing Fixed Assets Depreciation - Non Banking Assets Depreciation on right of use assets Finance charges on leased assets Amortization

Credit loss allowance and wire offs 34

Unrealized loss / tgain) on revaluation of securities measured at FVTPL Provision for workers welfare fund

(Rwersai) / Charge for defined t›enefit plans

Gain on saie of property and equipment and non-banking assets Main on derecogniiion of righi-of-use asseu

s2,885.28I

67.837. 129

tlncresse} / Decrease in operating sssels Lendings Io financial insiitutions Securities classified as F VTPL

Advances

Other assets (excluding advance taxation)

Increase / {decrease) in operating liabilities

Bills payable

Boaowings From financial institutions

Deposits

Other liabilities (excluding current taxation)

Interest received

Income tax paid

Defined benefits paid

her carb how generated From operating getiv1ties

Net investment in securities classified as FVOCI Net invesunents in amortised cost securities lnvesnneno in subsidiary

Dividend received

Investments in property and equipment and intangible assets Disposals of property and equipment

Disposals of non-banking assets

Effect of translation oFnet investment in foreign branches Nec cash loo • used in io’esting actisivies

CASE FLOW Fltohl FIS A CT?G ACT TVAT YES

Payments of lease obligations against righl of use assets

Dividend paid

Net cash how used io £nanciog activities

Increase in tusb anG cash equivalents during the period

Cash and cash equivalenis at t›eginning of ihe prriod

Effeci ofexchange rate changes ofl opening cash and cash equivalents

CASH fi.'*fiD CASH EQL!I”ALE T5 AT END OF THE PERIOD

   (73.0gJJ9d) (84,528,!78) 

(20,t98.T t3) ( 16.69 I .449)

(35.864. 110)

   33g  87,672  221.101.996  

880.G25,G08 168.546,437

20't.895.246 264,098.879

‹ox.as ,ear ‹its.os+.mm

(29,604.TT7) l4 I,?87,JI6›

       (557,7T8} (620,678)  

920J68,70T 2l5.3? I.047

(88I.709.812) ( I 83.319.826)

22,692_fi55 16,246,640

(2 2 ) 3 0 0

   ;S9.479.0#I  13B399J54  

   lB2l7K636  lWé46l04  

The annexed notes I to 44 form an integral pan of these unconsolidated condensed interim financial statements.

monu•sieen

President end Chief Executive

Director

FOr ALLUS BANK LIMITED

ALLIED BANK LIMITED

ASSETS

Cash and balances with treasury banks Balances with other banks

Lendings to financial institutions Investments

Advances

Property and equipment Right-of-use assets Intangible assets Deferred tax assets Other assets

(Un-audited)        (Audited)      Note September 30, December 31,

2025 2024

               Rupees in '000          

7

8

9

10

11

12

13

14

15

TOTAL ASSETS

3,190,222,8t‘7

2,821,702.465

Bills payable Borrowings

Deposits and other accounts Lease liabilities

Sub-ordinated debt Deferred tax liabilities Other liabilities

TOTAL LIABILITIES

NET ASSETS

17

18

19

20

21

22

   2,932J05,921  2.583.453.874  

   257,916,896      238.248.591  

Share capital Reserves

Surplus on revaluation of assets - net of tax

23 11,450,739

45,417,937

24 59,388,558

I 1,450,739

42,460,536

56,633,562

Unappropriated profit 141,659,662  127,703.754  

The annexed notes I to 43 form an integral part of these consolidated condensed interim financial statements.

Director

Director

For ALL.IED BANK LlMlrso

Con pany Secretary

ALU ED BANK LIM ITED

CONSOLIDATED CONDENSED INTERIiYi STATEMENT OF PROFIT AND LOSS ACCOUNT (UN-AUDITED) FOR THE NINE MONTHS ENDED SEPTEMBER 30, 2025

Mark-up / return / interest earned Mark-up / return / interest expensed Nel mark-up / interest income

NON MARK-UP / INTEREST INCOME

Fee and commission income Dividend income

Foreign exchange income Income from derivatives Gain on securities - net

Net gain / (loss) on derecognition of financial assets measured at amortized cost

Other income

Nine Months Ended Quarter Ended

Note September 30, September 30, September 30, September 30,

2025 2024 2025 2024

                                 Rapees ia  ’000                    

27 221,828,952 291,323, 188 78,180,502 98,908,407

28 143,146,855    20 1.073,979      51,224,606  67, 182. 111  

78,682,097 90.249,209 26,955,896 31.726,296

29

30

31

Total non mark-up / interest income

23,166,633 21,455.039

7,704,647 7,235.07J

Total income

NON MARK-UP / INTEREST EXPENSES

Operating expenses Workers welfare fund Other charges

Tot•l aoa asark-up / interest expeases

Share of profit of associates

Profit before credit loss allowance Credit loss allowance and write offs - net PROFIT BEFORE TAXATION

IOI,848,730 I I I ,704,248 34,660,543 38,961 .370

49,048,619

1,126,346

299,550

42,284.350

1,426,251

221.386

17,063,322

369,448

91,540

14,532.963

482,00 I

( 10.383)

32

33

50,474,515 43,931,987 17,524,310 15,004,5 8I

543,893 525,037 293,t84 I 72,083

51,918,108 68,297,298 I 7,429,417 24, 128,872

34 (4,303,670) (2,965,620) (990,671) 82,609

56,221,778 71,262,918 18,420,088 24,046,263

Taxation

PROFIT AFTER TAXATION

35 29,413,943 34,769,682

26,807,835 36,493,236

In Rupees

9,596,702 I 1,630,952

8,823,386 I 2,41 5,31 I

Basic and Diluted earnings per sbare

36 23.4J

3 I .87

7.71

10.84

The annexed notes 1 to 43 form an integral part of these consolidated condensed interim financial statements.

Chief Financial Officer

fERNN

COPY

President and Chief Executive

Director

Director

For ALLIED BANK LIMITED

ALLIED BME LIMPED

CONSOLIDAND CONDEMNED INTERIM STATEMENT OF CHANCM IT"I EQUIT ’ fUN•A UDITED) FOR TM NINE MONTHS ENOED 5EPTEM0Eg 40, ZNS

-

(* 035 239i

3. I 9S. 1g9

Profs «As i¥xauoo for ldc n nc mondu mded Scptem6 30, 2024

6,000 J362.680 45,986,866 977.251 103 J92 055 20J. 5? 1 227

t3.5o9.081i

. . I 7,034

Tran*for oF surplus on acoun ofdisposal oF

.

-

-

-

J4.580.295)

J4.580, 2•5)

.

.

-

t•.S80,295 J

t4.580 295 j

Fenn Interim dividmd for ihe yen dded Decem6 3 l. *024 lis. 4 per ordinary share)

- t2,620)

ProFii afi«r taxa on for the ihrsc monrfis #éed December 3I . 20*4

O‹ber CoepWeesñ'e l•come - new of ia¥

lytovement in deficit on reyUu¥tion oFdRt invcsvnmc -

... -I3.740,885 J t 13.7a0.885I

- - 7.895.985

Efto ot translation of r•ei mm in forgo brwiehes

. . I.8a-4.429

- 238 ,956

-

492 00I

60I. I J0 60I . 1 30

Transferred from umpire in rmpect of ineremeni•t depreciation Surplus realised on disposal ef

For ALLIE BANK LlMlTEo

Company Secretary

742.509

4W

ALLGED BANE SIMTTED

ProFt acer action for the n•nc months mded

Transfer to story reserve

Transfer of revatvafioa surplus en change in us-e nei of raw iwm from svrptu• ‹n respect of inn rat deprec•ahoa

Tr/#FmW From surplus n oF no depreciai on of non-banfi•ng ••s•u to un•agprognaed profit-W oF tax

For ALLIED BANK LlMirza

Com,pany Secretary

5

(2,887.429)

Director

ALLIED BAhK LI II ITED

CONSOLIDATED COC DENSED IATERI? CASH FLOW S“£ATET ENT

("^•-AUDITED) FOR THE ^•I? E MONTHS ENDED SEPTEMBER 30. 202?

More September 30, September IO,

     2025         2024      

             Rupees in '000          

CASH FLOW FROM OPERATING ACT1PITIES

Profit before taxation

56J2t,T78

7 I .262,9 18

Less: Dividend income and share of profit of associates

Adjustments:

Net mark-up / interest income Depreciation - Operating Fixed Assets Depreciation - Non Banking Assets Depreciation on rim of use assets Finance charges on leased asseis Amonization

Credit loss allowance and iwite offs

Unrealized loss / (gain) on revaluation of securities measured at FVTPL

Provision for workers welfare fund

(Reversal) / Charge For delved benefit plans

Gain on sale of property and equipment and non-banking asseis Gain on derecognition of right-of-use assets

(Increase) / Decrease ia operating assets Lendings to financial institutions

Securities classified as F VTPL Advances

Other assets (excluding ed›'ance taxation)

     (2,473  25) (2.802,690)  

68.460.228

34

                   {84.774,933)  

(1 6,314.705)

Increase / (Decrease) in operating liabilities

Bills payable

Borrowings from financial institutions

Deposits

Other liabilities (excluding current taxation)

562.649,383

t36.070.640

Interest received Interest paid

Set eash igow genezsted From operating actt+ice*

c•SH rrow rRoM ixYE5zixc xC+IVTTlES

Net (investments) / realizations in securities classified as FVOCI

Nei invesunents in amonised cost securities

Dividend received

Invesnnents in property and equipment and intangible assets Disposals of property and equipment

Disposals of non-banking assets

E fleet of translation of net investment in foreign branches her cash ilow used in investing activities

CASH FLOW FROM FINANCING ACTIVITIES

Payments of lease obligations against rim of use assets Dividend paid

N+t*msbñow u 0in fnm»Gngm*ñ•itim

Intmmsaio emsflmnd*mshiqui•mleui dwdogtDc pcdod

Cash and cash equivalents at beginning of ihe period

Effect of exchange rate changes on opening cash and cash equivalents

CASH AND CASH EQL*IV.4LE TS AT END OF THE PERIOD

   337,822,956  22 I, l91.034  881,l90,2S4 168.805.689

( 794.975 )

249.53 I ,677

4, 11 8.029

(2,68S.9fi7)

211,553,840 (2,6g8,718)

204,95S,I8G 264. 188,396

(I24,973,i 66} I 175.101.778)

{29 65.084{ (41.604.809)

     (460,922) {584,633)  

920A46J 18 2 l 5,202.865

(869,105,256) (l,668J00j I,932,291 (I4,J24,S67)

T72,003

i,OOO,OOO

369,972

(110.970.616)

(58,909,607)

2,159.285

I 18.l85.538a

2.?2 I .92?

(30 69)

(8SI,7l8457)(183.689.24?)

2 20 6

                     ( 3 689 984)  

I I GJ67,466) ( 15,8 10,451)

I 6.203.172

   159,523,627  l58,387,'i98  

   T82,ZB3,5fl2  174,590.770  

The annexed notes I io 43 form an integral pan of these coosolidaied condensed interim financial statements

President end Chief Executive

For ALLIF.D BAN/ILlMireg