Allied Bank LimitedPSX: ABL

Financial Results for the Quarter ended March 31, 2026 of Allied Bank Limited

· Issued by Allied Bank Limited

AlliedBank

CORPORATE AFFAIRS GROUP HO/CAG/RAU/2026/16

April 21, 2026

The General Manager

Pakistan Stock Exchange Limited Stock Exchange Building

Stock Exchange Road

Karachi

A - 0293687

Subject: Financial Results for the Quarter ended March 31, 2026 of Allied Bank Limited

Dear Sir,

We have to inform you that the Board of Directors of our Bank in their meeting held on April 21, 2026 at 11:00ANl, at Lahore, recommended the following:

  1. CASH DIVIDEND

    An interim Cash Dividend for the quarter ended March 31, 2026 at Rs. 4.00 per share i.e., 40%.

  2. BONUS SHARES

    • Nil-

  3. RIGHT SHARES

    • Nil-

  4. ANY OTHER ENTITLEMENT/CORPORATEACTION

    -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 April 30, 2026.

The Share Transfer Books of the Bank will be closed from May 04, 2026 to May 06, 2026 (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 April 30, 2026 will be treated in time for the purpose of above entitlement to the transferees.

Page 1 of 2

Allied Bank unced, Head Office and Registered Office, 3-4 Tipu Bk›ck, Main Boulevard, New Garden Town, Lahore. Tel: +e2-‹23-5880043 Website: https://www.abI.com

Ailied Bank A-0293688

The Quarterly Financial Statements (Quarterly Report) of the Bank for the period ended I 1arch 31, 2026 shallbe 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-llDepartment, Supervislon DiVislon, Securities & Exchange Commission of Pakistan, 63, NIC BUlldlng, Jinnah Avenue, Blue Area, Islamabad

Page 2 of 2

Allied Bank Limited, Head Office and Registered Office, 3•4 Tipu Block, Main Boulevard, New Garden Town, Lahore. Tel: +92-423-G880043 Website: https://www.abI.oom

ALLIED BANK LIMITED

UNCONSOLIDATED CONDENSED INTERIM STATEMENT OF FINANCIAL POSITION (UN-AUDITED) AS AT MARCH 31, 2026

(Un-audited) (Audited) Note March 31, December 31,

2026 2025

164,218,570

17 1,781,831

19,253,808

13,079,040

12,692,908

2,505,042,980

2, 137,087,228

704,177,309

789,676,348

144,392,068

138, 101,470

9,126,965

8,781,290

4,687,208

4,482,620

5,151,146

116,399,551

107,404,712

12,300,921

13,860,534

962,003,184

643,733,028

2,376,641,100

2,3 45,858,850

11,870,773

l 1,553,450

21,732,57 I

79,143,730

70,280,585

Rupees in '000

ASSETS

Cash and balances with treasury banks

7

Balances with other banks

8

Lendings to financial institutions

9

Investments

10

Advances

11

Property and equipment

12

Right-of-use assets

13

Intangible assets

14

Defel ied tax assets

15

Other assets

16

TOTAL ASSETS

3,685,142,513

3,370,394,739

LIABILITIES

Bills payable

18

Borrowings

19

Deposits and other accounts

20

Lease 1iabilities

Sub-ordinated debt

21

Defel'red tax liabilities

Othel’ liabilities

22

TOTAL LIABILITIES 3,441,959,708 3, 107,0 19,01 8

NET ASSETS

243,182,805

263,375,721

REPRESENTED BY

Share capital

23

11,450,739

11,450,739

Reserves

47,085,572

46,341,119

Surplus on revaluation of assets - net of tax

24

41,094,698

64,969,900

Uliapplopriated profit

143,551,796

140,6 13.963

243,182,805

263,375.721

CONTINGENCIES AND COMMITMENTS

25

The annexed notes 1 to 45 form an integral part of these unconsolidated condensed interim financial statements.

a sooR zAiGHUM6l*

Chief Financial Officer

President and Chief Executive

ector

Chairman

Director

AL Ll E D BANK LIIIITED

UNCONSOL I DATED CONDENSE O 1NTERI 4 STATE iJENT OF PROFIT AN'D LOSS ACCOL NT (UN-AUDIT E D) FOR THE THRE E MONTH S ENDE D M RCH 31, 2026

Quarter Ended

4,251,163

3.722.926

1,211,733

850.110

1,208,681

1,728.3 25

(215,938)

744.829

561,309

102.170

Mai k-up / reiurn / interest earned

Note

27

March 31,

2026

Rupees

83,699,093

March 31,

2025

in '000

7 1.646.920

Mai k-up / return / inter est expensed ?8 55,895,025 46.282.508 Net mark-up / interest income 27,804,068 25.364.412

NON MARK-UP / I NTE REST INCOM E

Fee and commission income

Dividend income

Foreign exchange income

(Loss) / Gain on secui ities - net 30

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

Other income

Total non mark-up / interest income

7,066,948

7.14 8.360

Total income

3fi,871,016

NON MARK-UP / 1NTEREST EXPENSES

Operating expenses

32

16,479,188

14.903.243

Workers ii el far e fund

372,496

361.439

Other charges

33

105,095

67.830

Total non marh-u p / interest expenses

16,956,779

13.332.312

Profit before credit loss allowance

17,914,237

17. l 80,260

Credit loss allowance and u'rite ot'fs - net

1,046,746

( I 34.788)

PROFIT BEFORE TAXATION

16,867,491

17.315.048

Taxation

33

8,606,934

9.1 25.304

PROFIT AFTER TAXAT1ON

8,260,557

8.189.744

Income f'rom derix ati 'es

In Rupees

Basic and Diluted earnings per share

36 7.21

7. 15

The annexed notes 1 to 45 for m an integral parl of these unconsolidated condensed interim financial statements.

Chief Financial Officer

Director

President and Chief Executive

Chairman

Director

MANSOOR

Group Head

planning & Flnandal Reporting

fiinance Gtoup aHiod Bank Limited Head Offi0@. Lahore

U0-

appropriatad

prui‹

Told

Bnlence u ni 4znuey 01. 2025 (Audited}

I 1,450,739

7,978,434

?4,476, l02

6,000

9,911,604

45,524.79g

1,192,058

I25,36l,466

233,901,201

Impact of adoption ofIFRS 9 on opening retained Jennings

-

1028649

-

-

-

I02854s

Bniance at zI January 01, 2025 - us restated

I I.450.339

7,978.434

34,476, 102

6,000

10,940,253

45.S24,798

I,I92.058

123,361,466

234.929.BPO

Profit afier Damian for the three* months osded March JI, 2025

-

-

-

-

8.189,744

8, 189.744

Otber Comprekepsive Incoma - net of t••

-

-

(I ,692,800)

-

-

-

( l,692.R00)

-

(I I ,640)

-

l2,93Q

-

-

1.2J0

TnnuBrtomatuton'cszoz

-

8 IB.974

(8 18,974)

TmmñemBWomsugluinnnpemoGnww=mml%peMabn

TransErrod Gom surplus in respect of incremental depreciation

- - (40,92â) -

40,925 -

t4.515 -

- - - - (I, I49,098) - - I, 149,098 -

Fina cash dfidmd Forhe ;wir cndoJ

Dcccmbr M, 2024 (M. 4 pc oM shMQ

6,000

9.804,0s5

4s,<>

i. Int.0go izy,ss7.‹zy 238,S40,$t9

  • - - - 26.985535 26.g85,S35

Other Comprehensive locome - net of tax

- - - - 2,697,286 - - - 2,697,286

Movement in deficit on revaluation of‘non-banking asscis - net oF

Remcesuremnt gain on defined hrnefit obligation -

-

-

374695

374,69d

(54,444)

(3 I 5,807)

221,888

I I.Sg0.482

EJTect of tmnslation of not investment in foreign branches

221.888

Tmmdeto:aubnwesw* T‹muRredfemsuglusinrspecofncmemEdgnriaion

offxedesstwto un-appropñatedpmW-nmoftas Sur usnalixmdondsposalof

mvslu‹dWsodessms-nmoF‹es TmmzfmmdoomsugWzinrseqrtofincnmmtatdtpnréflom

- - - (2,362)

l25,00S -

I67,S8S -

2,362 -

- - - - - - (497,988) 497,988 -

CER EOPP

For ALLIED BANA LIMITED

Company Secretary

UblCOfISO•IDxzc0 COIXDENSED INTERIM GTATEMEIgz Or cxwnccs in cev›w

SUN-AUDITEDT FOR THE THREE MONTHS ENDED MARCH 3l, 2026

”"””’* 5•rgIu• /I4eficit› on rr 'alsatian of Reserve Central $qpp$q q$ Proper@ end Son-bnnhin9

Rv/›ees in '000

W580.295

(45¥0S9O

W5Z0,293

4H0,295

t4 SBO 295

(4 580 295

Trsniactioni with eu'nen recognized directly in•quity Finn inirrim cast dividend for the yr ended

December 31, 202$ (Rs. 4 per ordinary siuic) Second interim cash dividend ter the year cnd*d

Decvnibrr 31, 2025 tas. 4 p:e ordinary share)

Effect edadoption ctIFRS 9 as at 4anuan 01, 202fi • Note 3.1

lt ]0,739

8J4l489

J7,99J,6J0

6,000

l9,472.673

4S.122.304

374,913

l‹0,6t3.963

263,37572a

19,t27

1l,450,7J9

#,34td£9

J7,993,gJ0

6000

19,4 673

4tM2,3M

374,923

140#4J,00

]43,HMW4%

Otk•r Coeipr*Nmsive locome - m! oFi•z

tBl,s03

Movement in nrglvs on valuation oFdsbt in•c¥tmems - not of‘

Eff=‹ oftm«sIation of net inv»stme«t in foreign branches

offixed asses to un-appopñatcd protit•oet ortas mvaluod fixed essck - rift oFta.s

Transferred from surplus in rmpcct ot inctemmtel depreciation

Truisactions situ ownen, recognized directly in equity

Final cast dividend ter the 3var md‹:d

s,ooo ‹4,34s,otsj

4s,os7,sz3

374,7s4 l43,ssl 79s *as.is ,sos

Dem cr 31, 2025 (Rs. 4 per ordinary share)

CWztFiumnGfOfl,zr

0Z410702)

(l9,88O) l5,g80

For ALLIED BANfi LIMITED

Company Secrefazy

AcLIED BANK LIM ITED

UNCONSOLIDATED CONDENSED INTERIM CASH FLOW STATEMENT (UN-AUDITED) FOR THE THREE MONTHS ENDED MARCH 31, 2026

Note fi'4Rrch 31, March 31,

CASH FLOW FROM OPERATING ACTIVITIES

2026 2025

Rupees in ’000

Profit before taxation

16,867,491

17,3 15,048

Less: Dividend income (1,211,733) t 50,110)

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 34

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

Provision for workers welfare fund Reversal for defined benetit plans

(27,804,068)

(25,364,412)

2,196,772

1,870,945

4,750

4,724

524,914

476,227

372,386

338,377

192,445

153,932

1,069,905

(122,133)

394,956

(20,524)

372,496

361,439

( I 1,970)

(12,651)

(389,589)

(8 I ,034)

(121,736)

Gain on disposal ofproperty and equipment Gain on derecognition of right-of-use assets

15,655,758

16,464,938

(23,198,739) (22,395,110)

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

Advances

Other assets (excluding advance taxation)

(7,542,981)

(5,930,172)

Increase / (Decrease) in operating liabilities

Bills payable

Borrowings rrom financial institutions

Deposits

Othet liabilities (excluding current taxation)

88,697,746 449,778.026

(1,559,613)

(3,169,757)

318,263,321

( 115,723,197)

30,782,250

33,478.567

(3,142,749)

(9,236,762)

(12,692,908)

229,405,772

9,048,318

(7,073,145)

84,894,004

238,609,986

7,448,332

(11,164,587)

344,343,209 (94,651,149)

425,497,974

349,196,705

Interest received

69,815,2fi4

56,333,420

Interest paid

(44,166,242)

(33,885,363)

Income tax paid

(11,840,432)

(10,856,736)

Defined benefits paid

Net ci+sh flow generated from operating acti'vities

CASH FLOW FROM INVESTING ACTIVITIES

Net investments in securities classified as FVOCI Net investments in amortised cost securities Dividend received

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

Effect of translation of net investment in forei8n branches

(191,970) (218,860)

439,114,584 360,569,164

(426,578,241)

(359,831,444)

(773,461)

(389,893)

801,576

567,281

(8,6fi6,412)

(4,488,550)

161,598

103,121

(81,603)

(11,640)

Net cash flow used in investing activities

CASH FLOW FROM FINANCING ACTIVITIES

(435,126,543)

(364,051,125)

Payments of lease obligations against right of use assets

Dividend paid

( 5 24

(4 66 72)

Net cash flow used in financing activities

(5 385,236)

(5 284,810)

Decrease in cash and cash equivalents during the period

(1,397,195)

(8,766,771)

Cash and cash equivalents at beginning of the period

EfTect or exchange rate changes on opening cash and cash equivalents

CASH AND CASH EQUI VALENTS AT END OF THE PERIOD

i24 is o z›

I 84,863,062 159,479,081

183,465,867 150,712,310

The annexed notes 1 to 45 form an integral part of these unconsolidated condensed interim financial statements.

Chie£ Financial Officer President and Chief Executive

For ALLIED BANK LIMITED

COmpany Secretary

Mx aoon ZAIOHUM glPRA

Strategic Planning h Fioaftctsl fiapor¥ng

Finance Oroup

Altled Bank Limited

. cqnore

ALLIED BANK LIMITED

CONSOLIDATED CONDENSED INTERIM STATEMENT OF FINANCIAL POSITION (UN-AUDITED) AS AT MARCH 31, 2026

(Un-audited) (Audited) Note March 31, December 31,

2026 2025

12,300,921

13,860,534

962,003,184

643,733,028

2,376,148,043

2,344,862,07 1

11,870,773

11,553.450

° 1,692,682

79,981,881

71,039,1 53

Rupees in '000

ASSETS

Cash and balances with treasiii y banks

7

164,465,481

171,984,462

Balances with other banks

8

19,253,808

I 3.079,040

Lendings to financial institiitiolis

9

12,692,908

Investments

10

2,508,677,982

2,140.315,413

Advances

l1

704,518,682

789,950,032

Pi operty and equipment

12

145,805,273

139,476,421

Right-of-use assets

13

9,126,965

8,781,290

I ntaizgible assets

14

4,714,441

4,510,724

Deferred tax assets

15

5,233,390

Other assets

16

116,540,708

107,516.727

TOTAL ASSETS

3,691,029,638

3,375,614,109

LIABILITIES

Bi11s payable

18

Borrowings

19

Deposits and other’ accounts

20

Lease Iiabilities

2 l

Sub-ordinated debt

Deferred tax liabilities

Other liabilities

TOTAL LIABILITIES

3,442,304,802

3,106,740,91 8

NET ASSETS

248,724,836

268,873,191

REPRESENTED BY

Share capital

2o

11,450,739

l 1,450.739

Reserves

47,085,572

46,34 1.119

Surplus on i'evaluation of assets - net of tax

24

41,092,030

64,969,928

Unappropriated profit

149,096,495

146,1 I 1,405

248,724,836

268,873, 191

CONTINGENCIES AND COMMITMENTS

25

The annexed notes 1 to 44 for in an integral pale of these consolidated condensed interim financial statelnents.

Chief Financial Officer

H' COPi!

Director

President and Chief Executive

Chairman

Director

coxsouoxzco coxoExseD mzzxos szx-rE Eiw or cnxncEs la zqvirv

fVN-AUDlTED1 FOR THE THREE MONTTJS EIgDED MARCH 3I, 2026

Bal«ace ae st January 01, 203S (Auditcdl

Frofi‹ after iaxaiion for Oie three momto cndal March 3.1, 2025

Oliver Cozeprcbeasive income - nei of tae

Movement in deficit oa revaluation ofdebt inw k - n•t ofla.x Movcmum in nrplus on revaluation ofequity invenments - net of

Efléct oftm»slacion oF «I invuomnt in fbrcign branrhas

ll450tJ9 t978434 39,476107

1.1.45o,739 7,978.434 34,436. I02

s.ooo s,9ls,7os 4s,sz4,7ss i.is2.ass i27.7o3,7s4 23a,z+s.ssi

  • IO2t649 - - - l028.649

6,000 IO,945,3S4 45,524.799 I,I92,0S8 I27.703.734 239,277.240

-

-

Transfw te statutory' fmervc - -

Tiurufcri*d frnm surplus in tmpcci ofincrernenut depreciation

of fixed ssseli to un•approptiatedprofH-act ofis - -

Trafts£er ol' surplus o« account of disgoszl of

FinAI cash diamond For the car md»d

D‹xo»b«r 31. 2024 (Ih. 4 ger ordiuag' slum)

- (40,925) - 40,92S -

14.535 -

i i,‹so,7Js

7,s66,794

Js,zvs,o76

Movcmmtt in surgluc on m/aJuaoon o£ eguiiy inwtmz s - net of

Mowmc«t in deficit on mmluaiog ofnori•banking asscis - »of

Ttaasfcrred from surplus in respect ofincmncnul ‹lepieciation

of fixed assets to un-appropriated profit-net of ta.s •

- • - t,66S.sS9

- - 2,698.65 I - 2.698,6y I

(5t44*)

(0l5,%07)

22L05

TK390,2O9

- 221.555 221.$SS

- - f2.698,554j -

l2S,00s -

revalued fixed assets • act edta.s - -Tr*asFerrcd from surplus in respect of incremental ‹kpreciation

167,585 -

2,362 -

Tm«skr of surplus on account ol’disposalof

- - • ( I.696.927) •

- I.696.92y -

For ALLIED BANK LIMITED

Company Secretary

CONSOLIDATEO CO IDENSED INTERINI STATEMENT OF CHANCES IN EQUITY QUO-AUDITED I FOR THE THREE MON°gH5 EhIDED NIARCH 3l. 2026

Transactions with owners recognized directly in eq First inicnfla tash dividend for the year ended

December 31, 2025 (Rs. 4 per otdiean' share) Second inienm cash dividend tor the for coded

Dcmmber 31. 2025 (Rs. 4 per ordinan- sham)

Third interim cash dividend for ihe i'ear ended December 31. 2025 (Rs. 4 per ordinary- share)

(4,5#02P5

05B0.293

(I j.740.x85)

(J,5#0.29›

4.80295

(l3,740.8xy)

Balanee as at December 3T , 2025 (Audited)

I 1,450,739

8.3JI ,489

$7,+93.630

6,000

I g,472,700

45. I 22.305

374,923

146. I I 1,403

268,873, 191

£ffcct of adoption of IFRS 9 as at January 0 1. 2026 - note 3. I

29,I27

29,t27

Baanze as at Jan•ery 0I, 2026 - •s resaed

6000

1947D,7OO

45122.305

374,923

t46J#0,5J2

168,902,31#

Fofit afier taxauon for IM litres months undcd

ALLIE9 BAhlK LIMITED

E

X4zrch u I . 202a'

l22,35S,759

Other Comprehensive ln«ome - net oF la*

Moyuntcnt in surplus on valuation oFdcbt inv simvnis • net of

Surg)us realised on disposal of

Transferred from surplus in respect oF incrcn›mial depreciation

Trgnsaccions with owners, recognized directly in equiry Final cash dividend for the Year ended

{23,823,398)

38,451

I I ,4?O 739

8,259,886

38,6l 9,6g6

374.754

149,096.498 248,724,836

The annexed notes i to 44 fom› a» integral pan of these consolidated condensed interim financial statements.

Presiaenc and Chief Executive Director

For ALLIED BANK LIMITED

Company Secretary

IgANgOOR ZAI

Group Heed

ua 8tPRA

ALLIED BANK LIM ITED

CONSOLI DATED CONDENSED INTERIM CASH FLOW STATE¥IENT (LAN AUDITED) FOR THE THREE MONTHS ENDED MARCH 31, 2026

Note

March 31,

March 31,

CASH FLOW FROM OPERATING ACTIVIT 1ES

2026 2025

Rupees in ’000

Profit before taxation

16,946,496

17,710,994

Less: Dividend income and share of(loss)/ profit of associates

(1,1fi3,710) (945,219)

Adjustments:

15,792,786

16,765,775

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

34

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

Provision for workers welfare fund

Reversal ror defined benefit plans

Gain on disposal of property and equipment

Gain on derecognition ofright-of-use assets

)

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

Advances

Other assets (excluding advance taxation)

Increase / (Decrease) in operating liabilities Bills payable

Borrowings from financial institutions Deposits

Other liabilities (excluding current taxation)

(23,171,822) (22,387,915)

(t7,8l5,233)

(25,403,794)

2,235,116

1,904,520

4,750

4,724

524,914

476,227

378,464

342,035

193,754

154,998

1,069,905

(122,133)

394,956

(20,524)

374,847

369.717

(11,970)

(12,651)

(389,589)

(81,034)

t121,736

(7,379,036) (5,622,140)

(12,692,908)

229,405,772

9,048,721

(7,073,145)

84,826,115

238,612,261

7,324,772

(11,606,061)

88,506,700 449,338,827

(1,559,613)

(3,169,757)

318,263,321

(115,723,197)

31,285,972

33,484,626

(3,288,97})

(9,170,970)

(426,985,102)

(359,758,027)

(773,819)

(372,475)

801,576

567,281

(8,733,448)

(4,595,698)

161,598

103,121

(81,603)

(11,640)

344,700,709 (94,579,298)

425,828,373

349,137,389

Interest received

69,816,962

56,355,345

Interest paid

(44,163,394)

(33,883,871)

Income tax paid

(11,7Sfi,017)

(10,679,337)

Defined benefits paid (77,727) (133,615)

Net cash flow generated from operating activities

439,649,197

360,795,911

CASH FLOW FROM INVESTING ACTIVITIES

Net investments in securities classified as FVOCI

Net investments in amortised cost securities

Dividend received

Investments in property and equipment and intangible assets

Disposals of property and equipment

Effect of translation of net investment in foreign branches

Ntt cash fiow used in investing activities

(435,610,798)

(364,067,438)

CASH FLOW FROM FINANCING ACTIVITIES

Payments ot” lease obligations against righl of”use assets

8 9 )

(904 64)

Dividend paid

(4 581 24

(4 66 7 )

Net cash flo›v used in financing activities

(5,391,314)

(5,470,736)

Decrease in cash and cash equivalents during the period

(8,742,263)

Cash and cash equivalents at beginning of the period

Effect of exchange rate changes on opening cash and cash equivalents

2 8s

050i

185,065 693

159,523 627

CASH AND CASH EQUIVALENTS AT END OF THE PERIOD

183,712,778

150,781,364

The annexed notes 1 to 44 fonn an integral part of these consolidated colidensed interim financial statements.

Ciiief Financial Officer Presid«t and Chi‹r E <>

For A! i. UD BANK LIMITED

»si›y Secretary

MAN6OOR ZAtQHUM StPRA

Group Head

nance Group

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