Allied Bank LimitedPSX: ABL

Financial Results for the half year ended June 30, 2025 of Allied Bank Limited

· Issued by Allied Bank Limited

AlliedBank

CORPORATE AFFAIRS GROUP

HO/CAG/RAU/2025/71

August 21, 2025

The General Manager

Pakistan Stock Exchange Limited Stock Exchange Building

Stock Exchange Road

Karachi

A - g11P904

Subject: Financial Results for the half year ended June 30, 2025 of Allied Bank Limited Dear Sir,

We have to inform you that the Board of Directors of our Bank in their meeting held on August 21, 2025 at 11:00 AM, at Lahore, recommended the following:

  1. CASH DIVIDEND

    An interim Cash Dividend for the quarter ended June 30, 2025 at Rs. 4.00 per share i.e., 40%. This is in addition to Interim Dividend(s) already paid at Rs. 4.00 per share i.e., 40%.

  2. BONUS SHARES

    • Nil-

  3. RIGHT SHARES

    • Nil-

  4. ANY OTHER ENTITLEMENT/CORPORATE ACTION

    -N/A-

  5. ANY OTHER PRICE-SENSITIVE INFORMATION

-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 as under:

  • Annexure - A (Standalone)

  • Annexure - B (Consolidated)

The recommended entitlement will be paid to the shareholders whose names will appear in the Register of Members on September 01, 2025.

Agied Bank Limited, Head Oflice and Registered Office, 3-4 Tipu Block, Main Boulevard, Mew Gardan Town, Lahore. Tel: +92-423-5880043 Website: https://www.abI.com



AlliedBank A - 011?i9E5

The Share Transfer Books of the Bank will be closed from September 02, 2025 to September 04, 2025 (both days inclusive). Transfer requests received at Bank's Share Registrar M/s. CDC Share Registrar Services Limited (CDCSRSL), Head Office, CDC House, 99-B, Block-B, S.M.C.H.S., Main Shahra-e-Faisal, Karachi at the close of business on September 01, 2025 will be treated in time for the purpose of above entitlement to the transferees.

The half yearly Report of the Bank for the period ended June 30, 2025 shall be transmitted through PUCARS, within the specified time.

Yours Sincerely,



Adeel Javaid Company Secretary &

Chief Corporate Affairs Group Encl: As above

CC: Executive Director/HOD, Offsite-II Department, Supervision Divlsion, Securities & Exchange

Commission of Pakistan, 63, NIC Building, Jinnah Avenue, Blue Area, Islamabad

Allied Bank Limited, Maad Office and Registered Office, 3-4 Tipu Block, Main Boulevard, New Garden Town, Lahoro. Tel: +92-423-5880043 Webefte: https://www.abI.corn



.4£LIED BANK LIIYHTED

L'NCONSOLIDATED CONDENSED INTERIM ST 6TEi ENT OF FINANCIAL POSITION (MW-AUDITED) AS AT JUNE 30, 2025

.4SSETS

Cast and baances wiflj ueasury banks Baaaces with other b

Lcnduty5 to financial institutions Investments

.4dvauces

Property and equipment Rigiit-of-use dS5etS Intangible assets Deferred tax assTt.s

Other assets

TOT.ML ASSETS

LIABILITIES

Bills pa'rable

Borrowing.s

Deposits and olher accounts

Lease liabilities

Sub-ordinated debt Deferred tax liabilities Other liabilities

TOTAL LIABILITIES

NET ASSETS

REPRESENTED BY

Share capital

Reserves

Surplus on revaluation of assets - net ot iax Unappropriated profit

Note

7

g 9 IO 1)

I?

13



13

I i

is

19









IJ d (Audited)

Jaae J0, o•••iaber 3i.

2025 z0z<

R«pees in '000

!MJ8 ›049

t46,7d8.168

J,26é,007

9.964,224

23,140,215

243.541.081

2,080,158,186

1, 129.873,956

736,07J,146

1.051.313.893

131,599,020

127,260,862

8,103,828

7,787.?4 l

4,298,104

3.632..t›24

98,346,S89

9G.826.140

3,251,375,144 2.816.968.689

12,109,548

14.302.237

668,762,742

4b ,023.i58

2,246,666,253

2.018.39i,047

10,813,160

10 360,968

l2,38J,914

d.83t).548

53,421,172

67.9 5.110

3,004,157,789 2.583.067.488 2fi7J17,355 233.901.201





t1,J5tI,739 44496,042

59,202,493

132,168,081 123.361.4‹it›

247,217,155 233,90 l,2t)1



CONTINGENCIES AND COIYINIITMENTS

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





Chief Financier ofr e resident and Chief Executive









r ALLIED BI -+'K LIMIT@



ALLIED BANK LI‹SHTED

UNCONSGLIDATED CONDE NS EO lNTERliYl STATEMENT OF PROPIT A.ND LOSS ACCOUNT

(UN-xLWFFEDJ FOR THE HALr YEAR CiNDED JUNE 3tL 2425

Half Year Ended

Quarter Ended

Nott Jene 34.

June J0, Juaa 30,



2tl25 Z024 2025 2024

7,732,049

6.478.012

4,009,123

2.928.997

I N74,026

1.EU.435

523.fl6

666.094

2,926,906

4.074.718

1,19&581

2.802.840

1.686A•t2

838.259

4! t.448

33G 670

309i278

101,50a

3l,1fil,560

?-7.228,005

16,105,4 19



739J90

930.I92

J?7.951

208,0t0

231.769

140,180

Repccs in '000

Clark-up / tetum interest eam‹xi 27

143486,072

I 92.3s l,'278

71.766JSJ

98,040.419

*I0flt•up / return / interest expensed 28

91,931469

133.870.720

45,649WJ

68,705.75?

°t niark•up f interest Income

NON .HARK UP / INTEREST INCOiYlE

5l,654,203

y8,J8l.2S8

26, I I&393

29.334.63*

Dec and commission income ?9



Oividend ineomc

Foreign exchange income

Income trem derivatives

Gain on sec•urities - pet



Nct gain ' Ilossl en derecognition of financial assets meaurcd at am‹›rtiycd cost

Other income



Tetal aon mark-up / interest income

14 131 271

13 370,094

6,982.911

7 03J.984

Total income

65,785,474

7I.6J I.JO*

33.099,804

36.369.6I6

:NON MARK-IP / INTEREST EXPENSES

Operating expense

Workers welliire timid

32

Other charges



Total nen mart-up / interest expenses

32,128,960

*8.389.966

16,623450

I1.OI I.d67

Profit bafore credit loss allowance

33,656,514

43,461.3g6

16,J76,254

2 I.317.P4g

Cadii loss allos*ance and nrite offs - net reversal

34

(3J I 2,999)

t3.048.229)

t3.l78J 11)

t2.S85.4741

PROFIT 8EFORE TA.'NATION

36,S 9,513

46,50 .6 I ?

19,654,465

?4.?43.4??

Taxation

35

19,512,701

22.868.894

10N87,397

11.966.271)

PROFIT AFTER T.6XAT!ON

17,456,812

23.6-t0.721

9,267,88

227?iJ3

In Rupees

Basic end Diluted carvings per share



3é

Tltc annexed notes I tu JJ lorm an inccprat part ot thvsc anconsolidated condenad interim Financial statements.

Chief Financial Offlter Pre.sident and Chief Executive Director





For ALLIED BANK LIMITED

Company Secretary



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O 3.1.IU IN XJvi VG G2lf"l"l Y

j 1 }



Revenue







reserve





Un-



Excl›aage



Property rind Non-bo•k1ng equlpmenl assets



-

-

- -

-

-

-

-

‹4.580.29S)

(4,580295)

(4,580,295)

4580295



Second interim cash dividend t"or the year cnJed December 3 I . 2024 (Rs. 4 pe* o '^^ X *! 8'") 't"hird ‹nierim cash di vidend for ihe year ended December 3 I , 2024 (Rs. 4 per ordinary share}



Jmpact of adoption of IFRS 9 as al January 0I , *U2S - note 3.2

Bslsiice us sI January 01, 2025 as restated

I'rofit after canadian For the haI£ year ended June 30. 2025 Olker Cuznprehea¥is'e Income - ael ol taz

Movement in surplus on revaluation of debt in vestments - nei of tax

Movement in surplus on revaluation of equity investments - net of tax Eflict of translation of net investment in foreign branches

Total other comprehensive incomo - nei of ixx

I I.450,739 7.978.434 34,476, l02



11,450,7J9 7,978,4J4 J4,476,102

2,79S,7J1



2,79i,731

lB09,727

DO09,727

D89,â25

109825

089,#t5

6.000 9,9T 1,604 45.524.798 1.192,058 I 23,361,466 233,901.201

G,0OO 10,940,253 4S,B24,79& 1,1&2,058 tW,360,36G 234|,*29,8S0

t7,456,412 J7,45G,812







Tr8nsFcr at" revaluation surplus on cha‹›ge tn uso - net o£ tax

transferred from surplus ¥n rcsgece ot" incremental écpracietion ot" fixed assets ‹a un-appropri led profii-net of tax Surglug roaticed on disposal of revalued fixed assets - nse of lax

Transtarrcd from 9urp{us n respect of incromenial dcprwtation of non banLing asset9 to un-appropriated profi-net ot"iax



Surplus reclined en disposal of tuvalued non-banking assets - net of iax Transfer of surplus on account of disposal of equip investments - net of ian



E•inal cash dividend for ihe year ended December 31. 2024 (Rs. 4 per ordinary share)

£irsl interim cash dividend her the yuar ended December 31. 2025 (Rs. 4 per ordinary share)



(1,729)

(4'+3,65s)



14.SJS

1,729



Bulxzcexz et3noe30,2025





The annexed nole$ I la 44 form an integral part up theSo unconsoTidatod condensed interim financial statements.

;1,4S0,7J9 6,165,259 36,221,7#3

,00 I t3 076 856 45,429,1G6

60647a 132,tG8,00t Z47#17#5S

Director





ALLiED BANK LIMITED

L'NCOtNSOLIDATED CONDENSED INTERIiY1 CASH FLOW' STATEMENT (UN-aUDITEDJ FOR THE HALF YEAR ENDED JUNE 30, 2025



CASH Ft.OW pR OPERATING , CfIVlTtES

Profit batiite tax0tion

( )

Less: Div«taxt «›com<

Derreciooon on ngn of use abets Finance charges no leaned

Gain oo ml2 ufiproTX«Ty aod quipmenc end non-banking assets Gain on dcf¥cognmon alright-of-use asscjs

Lmdin&s to tInans›al instituclons Securities ctassific6 a FVTPL AdvUtc&

(4$,764.3$))

13J48D4Q

220,4fX},866

(18,676.413

(t4,620,66t)

9.265,464

3I5,677,gt5

10.285,778

( ),7(9 } )g)

6 Ogfj 9'j0

1

5M,736,919 6.%3.779

Other liabilities inxcluding current nxstioni

Clark-up ' tnurcst received Mark-uo ' fnicres‹ laid

42SJXrt,2ss _ 1.s0.I*7 1s3

144,90S,75•l 185,o97,J83 (Ml7t.885)(t27.?%.4?1) (2t,47td2B) (3tOD3.08s

Act ce¥ti flo*+' $sIscc&ied froot ogeratiag asti›'ktes

9#&467,8]T

6

1T0.Oi6.4té

(9M 7fl)

47â.452

(t.0It75

9)(121.14&.0



l¥0,625

t2jl •4

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Psw•xia cf I•ss• obligrtx›cs xo‹ret nxht er «s« ss•o

11.7(LW7 55,64#,057

_ _ l'71, j9 t,808

TIc anncxml noics ' " % " '^"W' ^* validated condensed inrmm tinonciet suuemmo





For ALLIED BAMK LIMITED

Company Secretary

ALLIED BANK LIMITED

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

(Un-audited) (Audited)

Note June 30, December 31,

2025 2024

Rupees in '000

ASSETS

Cash and balances with treasury banks

7

166,543,914

146,812,7 14

Balances with other banks

8

3,266,007

9,964,224

Lendings to financial institutions

9

23,140,215

243,541,08 I

Investments

10

2,083,779,243

1,132,883,403

Advances

11

736,307,516

1,051,545,347

Property and equipment

12

132,804,054

128,284,200

Right-of-use assets

13

8,165,765

7,787,741

Intangible assets

14

4,319,104

3,650,196

Deferred tax assets

Other assets

15

98,312,540

97,233,559

TOTAL ASSETS

3,256,638,358

2,821,702,465

LIABILITIES

Bills payable

17

12,109,548

14,502,237

Borrowings

18

668,762,742

462,023,558

Deposits and other accounts

19

2,246,316,900

2,018,069,645

Lease liabilities

20

10,891,695

10,360,968

Sub-ordinated debt

Deferred tax liabilities

21

12,342,563

9,860,520

Other 1iabilities

22

54,127,658

68,636,946

TOTAL LIABILITIES 3,004,551,106 2,583,453,874

NET ASSETS

252,087,252

238,248,591

REPRESENTED BY

Share capital

2o

11,450,739

11,450.739

Reserves

44,396,042

42,460,5 6

Surplus on revaluation of assets - net of tax

24

59,202,465

56,633,562

Unappropriated profit 137,038,006 127,703,754

252,087,252 238,248,59 I

CONTINGENCIES AND COMMITMENTS 25

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



Chief Financial Officer



Director for AiLIF..D BAhIz

President and Chief Executive

Chairman

Group Head

Finance jroup

uxxsoOa AAi



Director



ALLIED BANK LIMITED

CONSOLIDATED CONDENSED INTERIM STATEMENT OF PROFIT AND LOSS ACCOUNT (UN-AUDITED) FOR THE HALF YEAR ENDED JUNE 30, 2025

Half Year Ended Quarter Ended

Note June 30, June 30, June 30, June 30,

2025 2024 2025 2024

9,069,802

7,352,225

4,639,179

3,359,680

1,374,026

1,642,435

523,916

666,094

2,956,027

4,075,697

1,216,176

2,803,819

t,686,842

838,259

942,0t3

535,457

375,289

311,349

289,640

86,621

Ru pees in '000

Mark-up / return / interest earned

27

143,648,450

192,414,781

71,963,642

98,087,890

Mark-up / return / interest expensed 28 91,922,249 133,891,868 45,641,235 68,715,211

Net mark-up / interest income

51,726,201

58,522,913

26,322,407

29,372,679

NON MARK-UP / INTEREST I NCOM E

Fee and commission income

29

Dividend income

Foreign exchange income

Income from derivatives

Gain on securities - net

Net gain / (loss) on derecognition of financial

30

assets measured at amortized cost

Other income

Total non mark-up / interest income

31

15,461,986

14,219,965

7,610,924

7,451,67 1

Total income

67, I 88,187

72,742,878

33,933,331

36,824,350

NON MARK-U P /1 NT ER EST EX PENSES

Operating expenses

32

31,985,297

27,751,387

16,649,085

14,686,083

Workers welfare fund

756,898

944,250

387,181

471,050

Other charges

33

208,010

231,769

140,180

121,896

Total non mark-up / interest expenses

32,950,205

28,927,406

17,176,446

15,279,029

Share of profit of associates

250,709

352,954

155,600

189,96 1

Pi ofit before credit loss allowance

34,488,691

44,168,426

16,912,485

2 I ,735,282

Credit loss allowance and write offs - net reversal

34

(3,312,999)

(3,048,229)

(3,178,211)

(2,885,474)

PRO FIT BE FORE TAXATION

37,801,690

47,216,655

20,090,696

24,620,756

Taxation

35

19,817,241

23, I 38,730

10,583,338

12,1 49,759

PROFIT AFTER TAXATION

17,984,449

24,077,925

9,507,358

12,470,997

In Rupees

Basic and Diluted earnings per share

36

J 5.7t

21 .03

8.30

10.89

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

Chief Financial Officer President and Chief Executive





Chairman

MANSOOR ZAIG





Finance Greup

Director



ALLIED BANK LIMITED

CONSOLIDATED CONDENSED INTERIM CASH FLOW STATEMENT (UN-AUDITED) FOR THE HALF YEAR ENDED JUNE 30, 2025

Note

June 30,

June 30,

CASH FLOW FROM OPERATING ACTIVITIES

2025 2024

Rupees in '000

Profit before taxation

37,801,690

47,216,655

Less: Dividend income and share of profit of associates (1,624,735) (1,995,389)

Adjustments:

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

Credit loss allowance and write offs

Unrealized gain on revaluation of securities measured at FVTPL Provision for workers welfare fund

(Reversal) / Charge for defined benefit plans

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

36,176,955

(51,726,201}

(58,522,913)

3,967,703

3,116,660

9,662

13,564

951,225

915,081

694,057

649,288

327,783

308,777

(3,294,022)

(3,045,929)

(103,585)

(12,415)

756,898

944,250

(25,304)

74,021

(260,780)

(213,508)

(38,449)

(53,580)

34

45,221,266

(Increase) / Decrease in operating assets Lendings to financial institutions Securities classified as FVTPL

Advances

(2,392,689)

181,906

207,121,826

(42,229,864)

228,247,255

200,607,494

(8,828,662)

(7,235,666)

Other assets (excluding advance taxation)

(48,741,013) (55,826,704)

(l2,S64,0S8) (10,605,438)

220,400,866

(18,676,413)

(10,620,661)

9,290,463

315,675,899

8,761,521

(1,622,922)

6,717,976

Increase / (Decrease) in operating liabilities Bills payable

Borrowings from financial institutions Deposits

Other liabilities (excluding current taxation)

523,833,182

6,093,547

424,147,730 151,323,870

935,416,854

146,811,979

Mark-up / Interest received

144,966,338

185,751,925

Mark-up / Interest paid

(98,028,587)

(127,313,576)

Income tax paid

(21,468,543)

(31,126,433)

Defined benefits paid (278,528) (397,173)

Net cash flow generated from operating activities

960,607,534

173,726,722

CASH FLOW FROM INVESTING ACTIV ITIES

Net (investments) / realizations in securities classified as FVOCI

(930,479,196)

3,496,81 2

Net investments in amortised cost securities

(1,016,383}

(121,146,095)

Dividend received

1,371,164

1,680,060

Investments in property and equipment and intangible assets

(9,311,646)

(13,337,153)

Disposals of property and equipmenl

126,627

1,946,555

Disposals of non-banking assets

1,000,000

Effect of translation of net investment in foreign branches

189,825

(231,245)

Net cash fiow used in investing activities

(938,119,609)

(127,591,066)

CASH FLOW FROM FINANCING ACTIVITIES

Payments of lease obligations against right of use assets

2 2)

( 4 1390)

Dividend paid

(|9J3l,j|927

9 27 2 )

Net cash flow used in financing activities

(10,664,879)

(10,538,510)

Increase in cash and cash equivalents during the peri0d

11,823,046

35,597,146

Cash and cash equivalents at beginning of the period

5 9 5 764

158 116 486

Effect of exchange rate changes on opening cash and cash equivalents

4 2 7)

27 1 2

CASH AND CASH EQUIVALENTS AT END OF TH E PERIOD

159,523,627 158,387,598

171,346,673 193,984,744

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

@iFCCtOF





Chief Financial Officer President and Chief Executive





Director





For DLI IED BAhlK LIMITED

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