Allied Bank LimitedPSX: ABL

Financial Results for the year ended December 31, 2025 of Allied Bank Limited

· Issued by Allied Bank Limited

AlliedBank

CORPORATE AFFAIRS GROUP HO/CAG/RAU/2026/04

February 17, 2026

The General Nanager

Pakistan Stock Exchange Limited Stock Exchange Building

Stock Exchange Road

Karachi

A - 011t? 4 3?

Subject: Financial Results for the year ended December 31, 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 February 17,

2026 at 11:00AM, at Lahore, recommended the following:

  1. CASH DIVIDEND

    A final Cash Dividend for the year ended December 31, 2025 at Rs. 4.00 per share i.e., 40%. This is in addition to Interim Dividend(s) already paid at Rs. 12.00 per share i.e., 120%.

  2. BONUSSHARES

    • Nil-

  3. RIGHT SHARES

    • Nil-

  4. ANY OTHER ENTITLEI' IENT/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 Annual General Meeting of the Bank will be held on Monday, March 30, 2026 at 11:00 AM, at Lahore.

’’ • • - a

Agied Bank Limited. Head Oflioe and Registered Office, 3-4 Tipu Block, Main Boulevard, New Garden Town, Lahore. Tel: +92-423-5880043 Website: www.abl.com

The recommended entitlement will be paid to the shareholders whose names will appear in the Register of Members on March 17, 2026.

Allied Bank A-fi11P434

The Share Transfer Books of the Bank willbe closed from March 18, 2026 to I’•1arch 30, 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 I'ñarch 17, 2026 willbe treated in time for the purpose of above entitlement to the transferees.

The Annual Financial Statements (Annual Report) of the Bank for the year ended December 31, 2025 shall be transmitted through PUCARS at least 21 days before holding of Annual General Meeting.

Yours Sincerely,

Adeel Javaid

Company Secretary &

Chief Corporate Affairs Group Encl: As above

CC: Executive Director/HOD, Offsite-llDepartment, Supervision Division, SecuritleS &

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

Page 2 of 2

All|ed Bank Limited, I-lead Oflice and Registered Offios, 3-4 Tipu Block, Main Boulevard, New Garden Town, Lahore. Tel: +92-423-5880043 Website: www.abl.com

dnyg- d ( !7q)

ALLIED BANK LIMITED

UNCONSOLIDATED STATEMENT OF FINANCIA L POSITION

AS AT DECEMBER 31, 2025

171,781,831

146,768,168

13,079,040

9,964,224

243,54 1,081

2,137,087,228

1, 129,873,956

789,676,548

1,051,313,893

138,101,470

127,260,862

8,781,290

7,787.74 1

4,482,620

3,632,624

107,404,712

96,826,140

December 31, December 31,

Note December 3I, Decem ber 31,

2025

2024

2025

2024

S $

in

’000

Rupees in

'000

ASSETS

613,237

523,942

Cash and balances with treasury banks

5

46,690

35,571

Balances with other banks

6

869,407

Lendings to financial institutions

7

7,629,101

4,033,492

Investments

8

2,819,034

3,753,042

Advances

9

493,003

454,303

Property and equipment

10

31,348

27,801

Right-of-use assets

11

16,002

12,968

Intangible assets

12

Deferred tax assets

383,420

345,654

Other assets

13

12,031,835

10,056, 180

TOTA L ASSETS

3,370,394,739

2,8 l 6,968,689

LIA BIL ITI ES

49,480

51,771

Bills payable

15

2,298,036

1,649,359

Borrowings

16

8,374,386

7,205,385

Deposits and other accounts

17

41,244

36,987

Lease liabilities

18

Sub-ordinated debt

77,582

35,094

Deferred tax liabilities

19

250,890

242,590

Other liabilities

20

11,091,618

9,221,186

TOTAL LIABILITIES

3,107,019,018

2,583,067.488

940,217

_

834,994

NET ASSETS

263,375,721

233,901.20 I

REPRESENTED BY

40,878

40,878

Share capital

21

11,450,739

I 1,450,739

165,431

151,578

Reserves

46,341,119

42,460,536

23 f,935

202,156

Surplus on revaluation of assets

22

64,969,900

56,628,460

501,973

440,382

Unappropriated ptoRt

140,613,963 123,361,466

940,217

834,994

263,375,721

233,901,201

13,860,534

14,502,237

643,733,028

462,023,558

2,345,858,850

2,018,395,067

11,553,450

10,360,968

21,732,571

9,830,548

70,280,585

67,953.1 10

CONTINGENCIES AND COMMITM ENTS 23

The annexed notes I to 47 and annexures I to III form an integral pan of these unconsolidated financial statements.

Chief Financial Officer President and Chief Executive

Director

NIANSOOR ZAIGNUM BIPRA

,iralegic Planning 6 Flnsndel Rspor4ng

inance Group alliod Bank Llmlted

+ead OMce. Lahore

ALLIED BANK LIMITED

UNCONSOLIDATED PROFIT AND LOSS ACCOUNT FOR THE YEAR ENDED DECEMBER 31, 2025

Decem ber 31, Decem ber 31,

2025 2024

US $ in '000

Note December 31, December 31,

2025 2024

Rupees in '000

1,061,061 1,344,981

Mark-up / return / interest earned

25 297,227,795 376,760,270

686,225 933,651 Mark-up / return / interest expensed 26 192,227,735 261,537,143

374,836 411,330

Net mark-up and interest income

NON MARK-UP / INTEREST INCOME

105,000,060 115,223,127

58,959

50,269

10,364

10,773

18,369

23,842

10,422

12,296

3,829

2,705

Fee and commission income 27

16,515,666

14,081,463

Dividend income

2,903,165

3,017,787

Foreign exchange income

5,145,456

6,678,630

Gain on securities - net 28

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

2,919,566

3,444,359

Other income

29

1,072,616

757,867

101,943

99,885

Total non-markup / interest income

28,556,469

27,980,106

476,779

511,215

Total income

133,556,529

143,203,233

NON MARK-UP / INTEREST EXPENSES

Operating expenses

30

65,150,331

56,252,909

Workers welfare fund - net Other charges

31

1,484,190

353,941

1,413,187

31 9,11 4

239,140

206,999

Total non-marku p / interest expenses

66,988,462

57,985,210

237,639

304,216

Profit before credit loss allowance

66,568,067

85,218,023

27,279

9,675

Credit loss allowance / Provisions and write offs - net reversal

32

7,641,419

2,710,139

264,918

313,891

PROFIT BEFORE TAXATION

74,209,486

87,928,1 62

139,347

159,973

Taxation

33

39,034,207

44,8 I 2,258

125,571 l 53,918 PROFIT AFTER TAXATION

35,175,279

43,115,904

Income from derivatives

232,578

5,298

1,264

200,815

5,045

1,139

In US$

0.11 0.13 Basic and diluted earnings per share

In Rupees

34 30.72 37.65

The annexed notes I to 47 and annexures I to III form an integral part of these unconsolidated financial statements.

Chief Financial Officer President and Chief Executive

Chairman

Director

iA1 SC OR 2AIGHUM SiPRA

*I!ied Dank Limited '-iead Office, Lahore

ALLIED BAiNK LIMITED

mcoNsorroaven srxornrr orcuwczs m sqrrrv

FOR THE YEAR ENDED DECEMBER 31. 2025

6.OOO

I94.2fi4.464

30.164.5 i2

6.000 2,352.680

l%,767,218

-

187.310

•

9.6@,824

7.978.434 54.476. 102

6,£frrj

9.g 1 l .604

I. 192.058

D

For ALLIED BAh’NLI,GITE

Ccnipany Secret-cry

filled 8snR Llmliod Otnco, t.otters

ALLIED BANK LIMITED

UNCONSOLIDATED CASH FLOW STATEMENT FOR THE YEAR ENDED DECEMBER 31, 2025

December 3t, Deceasber 3t,

2025 2024

US 5 ia '000

CASH FLOW FROM OPERATING ACTIYITIES

Note December 3t, Dece¥aber 31,

2025 2024

Rupcetin'O0O

264,917

313,892

Profit before taxation

74,209,d86

87,928,162

(03s) (l0,773)

Less: dividend income

(2,903]6S (3,017,787)

254,5U

303,119

71306,021

84,910,375

(37#,835)

(411,330)

28,09

23B8

79

85

7,018

6,672

2,478

2,222

(27,202)

(9,648)

(215)

(87)

5,298

5,045

64

(31)

(2,491)

(1,615)

(544)

(644)

5,105

4,817

(357,216) (380,926)

(102,663) (77,807)

869,407

(835,786)

(32,216)

61,098

943,274

(963,770)

4,238

t’7,7S8

t,784,703 (1,720,700)

(2,291)

18,491

650,182

314,560

1,169,000

1,220,078

20J73

(5,939)

Net mark-up / interest income Depreciation - Operating Fixed Asset Depreciation - Non Banking Asstts depreciation on right ofuse assets Amortization

Credit loss allowance / Provisions and write offs

Unrtaiizud gain or revaluation of secwioes measured at FVTPL Provision for worlers' welfare fund - net

Charge / (Reversal) for defined benefit plans

Gain on sale ofproperty and equipment and non-banking assets Gain on derecognition ofrighter-use aseets

Finance charges on leased aiiets

Lendings to financial institutions Securities classified as FVTPL Advances

Other assets (excluding advance taxation)

Increase/ tdecre‹iseI ill o»er•ttne liabilities Bills payable

Borrowings

deposits and other accounts

Other liabilities (excluding current taxation)

10.2

32

)

(105,000,060)

(115,223,127

7,85J,590

6,607,532

22,194

23.921

1,965,949

1,869,048

694,224

622,393

(7,620,02d)

(2,702,596)

(60,262)

(24,397)

1,484,190

1,413,187

f8,O1J

(8,632)

(697,677)

(452,372)

(152,468)

(180,297)

l,d30,084

1,349,257

(100,064,247) (106,706,083)

(28,757,926) (21,795,708)

243J41,081

(234.123,078)

(9,024,530)

17,115,050

264,232,776

(269,974, I l7)

},187,l73

4,974,529

499,936,500 (482,00’7,6I 6)

(641,703)

5,179,832

182,130,972

88,f 15,553

327,463,783

341,771,992

5,706,972

(1,663,573)

1,837,264 1,547,190

SJ 4,6GO,O24 433,403,804

3,519,304

(251,317)

985,838,598

(70,399,520)

1,046,020

1,372,322

Interest Rtceivtd

293,014,315

384,419,056

(689,833)

(924,623)

Interest Paid

(193,238,293)

(259,008,212)

(164,360)

t! .!+®)

Income tax paid

(46,041,070)

(55,508,732)

(2,630) (2,587)

3,708,501 (4,363)

93,7$8

(212,472)

(3,578,109)

360,252

(1,785)

(3,570)

10,265

10,993

(73,764)

(81,623)

1,296

669

2,965

9,161

83,4t0

Defined benefits paid

Net cash how (used in) / generated frotn operating activities

CASH FLOW FROM INVESTING ACTIVITIES

Net investments in amortised cost securities

Net (investments) / realizations in securities classified as FVOCI Investment in subsidary

Dividend received

Investments in property and equipment and intangible assets Effect of translation ofnet investment in foreign branch Disposals ofproperty and equipment

Disposals ofnon-banking assets

Net cesh ilow generated from / (used in) investing activities

(736,615) (724,695)

1,038,836,935 (1.222,103)

26,263,711

(59,518,362)

(1,002,310,913)

I00,9I4,99I

(500,000)

(1,000,000)

2,875,594

3,079,404

(20,662,906)

(22,864,456)

363,0S5

187,310

830,686

2,566,248

998,530

(992,142,247) 23,365,135

(10,868)

(10,025)

CASH FLOW FROM FINANCING ACJ'NITIES

Payment oflease obligations against right ofuse assets

(65,208) (65,169)

Dividend paid

(!8,2 )

(76,076)

(75,194)

Net cesh now used in financing activities

(21,310,707)

(21,063,505)

90,6t6

3.853

1,079,527

64 04

Cash and cash equivalents at beginning of the year

61{(0){ 9}60 Effect of exchange ratt changes on opening cash and cash equivalents

569,317

565,464

159,479,081

I 58,399,554

569,317 CASH AND CASH EQUIVALENTS AT END OF THE YEAR 35 t84,863,0G2 I 59,479,08 I

{

The annexed notes 1 to 47 and annexures I to III form an integral part of these unconsolidated financial statements.

Chief Financial Officer

For ALLIED BANK LlMiTED

Company Secretary

President and Chief Executive

MAN8OOR WlQj4tj/

Finance Oroup

Allled Bank Limited

+•ed Office. Lahore

ALLIED BANK LIM ITED

CONSOLIDATED STATEMENT OF FINANCIAL POSITION AS AT DECEMBER 31, 2025

December 31, December 31,

2025 2024

US $ in '000

Note December 31, December 31,

2025 2024

Rupees in '000

ASSETS

613,960

524,101

Cash and balances with treasury banks

5

171,984,462

146,812,714

46,690

35,571

Balances with other banks

6

13,079,040

9,964,224

-

869,407

Lendings to financial institutions

7

243,541,08 l

7,640,625

4,044,234

Investments

8

2,140,315,413

1,132,883,403

2,820,010

3,753,869

Advances

9

789,950,032

1,051,545,347

497,911

457,957

Property and equipment

10

139,476,421

128,284,200

31,348

27,801

Right-of-use assets

11

8,781,290

7,787,741

16,103

13,031

Intangible assets

Deferred tax assets

12

4,510,724

3,650,196

383,820

347,108

Other assets

13

107,516,727

97,233,559

12,050,467

10,073,079

TOTAL ASSETS

3,375,614,109

2,821,702,465

LIABILITIES

49,480

51,771

Bills payable

15

13,860,534

14,502,237

-

2,298,036

1,649,359

Borrowings

16

643,733,028

462,023,558

8,370,827

7,204,224

Deposits and other accounts

17

2,344,862,071

2,018,069,645

41,244

36,987

Lease liabilities

Sub-ordinated debt

18

11,553,450

10,360,968

77,440

35,201

Deferred tax liabilities

19

21,692,682

9,860,520

253,598

245,024

Other liabilities

20

71,039,153

68,636,946

11,090,625

9,222,566

TOTAL LIABILITIES

3,106,740,918

2,583,453,874

959,842

850,513

NET ASSETS

268,873,191

238,248,591

REPRESENTED BY

40,878

40,878

Share capital

21

11,450,739

11,450,739

165,431

151,578

Reserves

46,341,119

42,460,536

231,935

202,174

Surplus on revaluation of assets

22

64,969,928

56,633,562

521,598

455,883

Unappropriated profit

146,11l,405

127,703,754

959,842

850,513

268,873, 191

238,248,591

CONTINGENCIES AND COMMITMENTS

23

The annexed notes 1 to 47 form an integral part of these consolidated financial statements.

Chief Financial Officer President and Chief Executi› e

Director

+ead Bank Limited

OffiCe. Lahore

MAN6OOR 2AIQHuu sinnx

68,016

57,752

10,364

10,773

18,539

23,881

10,425

12,296

3,576

3,589

ALLIED BANK LIMITED

CONSOLIDATED PROFIT AND LOSS ACCOUNT

FOR THE YEAR ENDED DECEMBER 31, 2025

Decem ber 31, December 31,

2025 2024

Note

Decem ber 31,

2025

Decem ber 31,

2024

US $ in '000 Rupees in '000

1,061,396

1,345,506

Mark-up / return / interest earned

25

297,321,532

376,907 387

686,190 933,673 Mark-up / return / interest expensed

26

192,217,802

261,543,253

375,206

411,833

Net mark-up and interest income

105,103,730

115,364,134

NON MARK-UP / INTEREST INCOME

Fee and commission income 27

19,052,839

16,177,781

Dividend income

2,903,165

3,017,787

Foreign exchange income

5,193,320

6,689,514

Gain on securities - net 28

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

2,920,345

3,444.359

—

Other income

29

1,001,679

1,005,29 I

110,920

108,291

Total non-markup / interest income

31,071,348

30,334,73 2

486,126

520,124

Total income

136,175,078

145.698.866

NON MARK-UP / INTEREST EXPENSES

Operating expenses

Workers welfare fund - net Other charges

30

31

66,822,701

1,518,916

353,941

57,754 498

1,447,221

319,114

245,234

212,480

Total non-markup / interest expenses

68,695,558

59,520,833

2,396

2,948

Share of profit of associates

671,258

825,699

243,288

310,592

Profit before credit loss allowance

68,150,778

87,003,732

27,279

9,675

Credit loss allowance / Provisions and write offs - net reversal

32

7,641,419

2,710,139

270,567

320,267

PROFIT BEFORE TAXATION

75,792,197

89,7 I 3,87 I

140,877

161,803

Taxation

33

39,462,796

45,324,650

129,690 158,464 PROFIT AFTER TAXATION

36,329,401

44,389,221

In US$

I n Rupees

— 0.11 0.14 Basic and diluted earnings per share

34

31.73

38.77

The annexed notes 1 to 47 form an integral part of these consolidated financial statements.

Income from derivatives

238,548

5,422

1,264

206,175

5,166

1,139

Chief Financial Officer

Director

President and Chief Executive

Chairman

Director

MAHSOOR

!*roup Head

¿trale9ic flaming 8 financial Reporfing

4llied Bank Limited Haad Office. Lahore

I I.4@,339

3,79t. t24 30.t64.5 t2

-

0JP?,310

•

IBM.3 {0

•

60l. t30

-

-

•

•

•

•

‹4,seo.zss›

«.szo.z9s›

-

«.sto,z9sj

t‹.eta.t+sj

W.r 3 G, 2023 {Rs. 4 yr ordiTtazy sfiazs)

52,934 .

lK4J0.7J9

7,97# J

lA,*76j02

.

-

(Wd44)

-

.

(M,m4)

- 2a+s,ozs -

For ALLIED /2é.4X LIMI

Company Secretary

'•oup Hegd

Tbs annrxat ootes G to 47 form aa inlegzal gait of cor+s lirtar••t Aosr+ctrl siaica›mis.

ALLIED BANK LIMITED

CONSOLIDATED CASH FLOW STATEMENT FOR THE YEAR ENDED DECEMBER 31, 202$

December 31, December 31,

2025 2024

US S in '000

CASH FLOW FROM OPERATING ACTIVITIES

Note December 31, December 31,

2025 2024

Rupees in ’000

270,567

320,266

Profit before taxation

75,792,197 89,713,871

(12,760) (13,721) Less: Dividend income and share ofprofit of associates (3,574,423) (3,843,486)

257,807

306,545

72,217,774 85,870,385

{37$,206)

(411,834)

28,558

23.823

79

85

7,018

6,672

2,494

2,235

(27,202)

(9,648)

(215)

(87)

5,422

5,166

64

(31)

(2,528J

(2,708)

(544)

(644)

5,215

4,991

{356,845} (381,980)

(99,038} (75,435)

869,407

(835,786)

(32,216)

61,098

943,124

(969,239)

5,829

20,505

1,786,144 (1,723,422)

(2,291)

18,491

6$0,182

314,560

1,166,603

1,219,035

9,962

(3,490)

Net mark-up / interest incomt Depreciation - Operating Fixed Asset Depreciaoon - Non Banking Assets Depreciation on right ofus assets Amorbzation

Credit loss allowance /Provisions and write offs

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

Charge / (Reversal) for defined benefit plans

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

Finance charges on leased assets

Detrease or fiztcrcssel In operatlne acsets

Lendings to financial institutions Securities classified as FVTPL Advances

Other assets (excluding advance taxation)

Jncreace or tdetreasel in operadne liabllftiis

Bills payable Borrowings

Deposits and other accounts

Other liabilities (excluding current taxation)

10 2

32

(105,103,730)

(115,364,134)

7,999,771

6,673,434

22,194

23,921

1,965,949

1,869,048

698,670

626,004

{7,620,024)

(2,702.596)

(60,262)

(24,397)

1,518,916

1,447,22I

18,013

(8,632)

(708,017)

(758,613)

(152,468)

(180,297)

1,460,718

1,398,015

(99,960,270) (t07,00i,026)

(27,742,496) (21,130,641)

243,541,081

(234.123,078)

{9,024,530)

17,115,049

264,190,746

(271.506,346)

1,63t,880

5,744,022

500,340,177 (482,770,353)

(641,703)

5,179,832

182,130,972

88,115,553

326,792,426

341,479,968

2,790 510

J977,586)

1,824,4$6 1,548,596

511,072,205 433,797,767

3,511,562

(250,261)

983,669,886

(70,103,227)

1,046,359

1,372,827

Interest Received

293,109,379

384,560,564

(689,798}

(924,645)

Interest Paid

(193,228,360)

(259,014,322)

(166,431J

(197,649)

Income tax paid

(46,621,289)

(55,366,136)

(2,630} (3,053) Defined benefits paid (736,615) (855,333)

93,753

(213,144)

(3,570,389}

357,813

12,662

10,993

(75,548)

(83,289)

1,296

669

t,965

9,161

3,565

3,699,062 (2,781)

82.203

Net cesb flow generated from / (used in) operating activities

CASH FLOW FROM INVESTING ACTIVITIES

Net realizations / (investments) in amortised cost securities

Net (investments) / realizations in securities classified as FVOCI Dividend received

Investments in property and equipment and intangible assets Effect of translation of net investment in foreign branch Disposals ofproperty and equipment

Disposals ofnon-banking assets

Net cash flow (used in) / generated from inverting activities

1,036,193,001 (778,454)

26,262,390

(59,706,590)

(1,000,148,403)

t00,231,647

3,546,848

3.079.404

(21,162,700)

(23,33t,2‘73)

363,055

187,310

830,686

2,566,248

998,$30

(989,309,$94) 23,026,746

(10,977)

(10,199)

CASH FLOW FROM FINANCING ACTIVITIES

Payment of lease obligations against right of use assets

{65,208) (65,169) Dividend paid

(76,185)

(75.368)

Net cash how used in financing activities

4,054

lacretse ia cash and cash equivalents during the year

Cash and cash equivalents at beginning of the year

(21,34l,341j (21,I 12,263)

25,542,066 1,136,029

o 6o Effect of exchange rate changes on opening cash and cash equivalents 569,476 565,421

660,657 69 475 CASH AND CASH EQUIVALENTS AT END OF THE YEAR

The annexed notes 1 to 47 form an integral part of these consolidated financial statements.

‘ Chief Financial Officer President and Chier executive

7 68 793

159,523,627 158,387 598

Director

'roup Head

IGHUM BIP

185.065.693 159 523 627

C“'”“Fo ALLIED BANK LIMITE

Company Secretary

'1*1le4 Bsnk 1.lm1tea

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