Q1 Investors Highlights 2026

‌Results Presentation

for period ended 31 March 2026

https://www.bank-abc.com

‌YTD March 2026 Results - Key Highlights

Navigating crisis with resilience and continued strategy execution to deliver our vision of MENA's International Bank of the Future

Strong operational resilience

ensuring continued services to clients

Immediate and effective Crisis Management response without disruption to customer services while prioritizing staff safety and well being

Robust core revenue

momentum from a diversified franchise. TOI

$344m, +5% YoY

Revenues growth +5% compared to US$328m last year reflecting growth in core business and origination across the franchise

Net profit US$52m, reduction

of 32% YoY, with prudent provisioning reflecting macro economic environment

Resilient underlying growth across core markets with disciplined cost management, impacted by higher provision charges driven by prevailing macroeconomic and geopolitical environment combined with

Healthy Balance Sheet T1

Ratio 15.0%, NSFR 127%,

LCR 311%

Capital, Funding and Liquidity metrics remain strong with healthy buffers to maintain growth momentum

‌Successful Business continuity and Crisis management

Managing through prolonged uncertainty from a position of strength

OUR

FOCUS

1. Facilitate flexible & resilient staff

   working approaches

2. Deliver Business continuity plan and operational resilience

3. Maintain uninterrupted client service

4. Mitigate financial impact on the Bank

5. Deepen scenario & contingency planning

6. Develop plans to reprioritise strategy execution and delivery of Transformation

Management and Board continue to monitor development and are prepared to take decisions as the crisis evolves

‌YTD Mar 2026 Awards - Continued international recognition

Bank ABC

Bank ABC Islamic

Trade Finance Awards

Trade Finance Awards

• IFN Best Banks Poll 2025

  
  
  Best Corporate Bank in Jordan

• IFN Best Banks Poll 2025

  
  
  Best Digital Offering by a Bank in Jordan

• IFN Best Banks Poll 2025

  Best Digital Offering by a Bank in Bahrain - IFN Best Banks Poll 2025
  
  Best Investment Bank in Bahrain

  • IFN Best Banks Poll 2025

    
    
    Best Islamic Bank in Bahrain - IFN Best Banks Poll 2025
    
    Most Innovative Bank in Bahrain

  • IFN Best Banks Poll 2025

/3

‌Diversified Revenue Composition delivering 5% growth

Robust underlying performance, driven by resilient core business growth

YTD March 2026 TOI by business

YTD March 2026 TOI, US$m

17%

28%

19%

36%

+5%

344

328

Intl. Wholesale Bank and

Group Treasury1 Banco ABC Brasil MENA Subsidiaries

Digital Units and Others2

YTD March 25 3 YTD March 26

1. International wholesale bank 20% and Group Treasury 8%

2. Includes activities of Digital units (Arab Financial Services, ila) and Equity income.

3. Reclassification of recoveries from written off debts of US$4m in YTD Mar 25 from income to /4

provisions (previously $332m)

‌Disciplined Cost Management with Continued Strategic Investment

Innovating while maintaining robust cost disciplines

appropriate cost discipline without compromising on investments into the Group's digital transformation and strategic initiatives to build its "Bank of the Future"

Operating Expenses and Cost to Income Ratio

Other Cost Premises

& Equipment

Staff Cost

• 57.3% when adjusted for ongoing investment in digital initiatives

C/I Ratio

C/I Ratio (ex-Digital)

* Reclassification of recoveries from written off debts of US$4m in YTD Mar 25 from income to provisions /5

(previously C/I ratio 58.7% and C/I ratio ex-digital at 53.2%)

‌Higher provisions reflecting macro economic and one-off factors. Steady

NPL ratios

Business growth being prudently managed, with healthy level of risk appetite and risk frameworks

ECL charge and cost of risk, US$m, bps

ECL charge US$46m, +$25m YoY reflecting the increased macroeconomic and geopolitical risks and one-off factors which benefitted Q1 2025

Cost of Risk at 84bps, compared to 42bps last year.

Cost of risk1 42 bps* 84 bps

Coverage ratio

NPL Ratio

1. Credit Loss expense / Gross Loans

* Reclassification of recoveries from written off debts of US$4m in YTD Mar 25 from income to /6

provisions (previously ECL at US$25m and Cost of Risk at 50bps)

‌Well Diversified Balance Sheet

Stable Asset levels reflecting financial resilience amid evolving macroeconomic environment conditions

strong underlying growth in core business.

Assets by Instrument, US$bn

49.9 47.2

20.7

21.2

Other

Liquid Funds(1) Marketable Securities

Loans

Dec 25 Mar 26

Assets by Maturity, US$bn

47.2 21.2

< 1m 1m - 1Y

1Y - 5Y

>5Y(2)

1) Liquid funds includes placements with banks & other financial institutions and securities bought under repurchase agreements. 2) Undated included in >5 years.

Assets

Loans /7

‌Healthy Balance Sheet Ratios, Well Above Regulatory Minimum

Balance sheet strength was maintained, with robust capital ratio levels

RWA growth

Tier 1 and CET1 Ratios, %

16.0% 15.0%

majority of Tier 1 Ratio

CET1

ratio

Dec 25 Mar 26

Total CAR of 15.9% as of March 2026

Total CAR, %

17.0% 15.9%

Dec 25 Mar 26

311%1 and NSFR of 127%

NSFR, %

127% 127%

100%

Dec 25 Mar 26

/8

1) LCR calculated net of trapped liquidity.

‌In Summary

Bank ABC's resilience in navigating the heightened macro and geopolitical crisis was key to continued accelerated growth in core business reflected in the resilient YTD March results

Strong operational resilience, and effective crisis management ensured continuous services to the clients while prioritizing staff safety and well being

Robust core revenue momentum from a diversified franchise, TOI at US$344mn, +5%, reflecting diversified revenue composition and improvements in core business and origination across the core markets

Higher provisions reflecting macro economic and one-off factors, +US$25m compared to last year with Cost of Risk at 84bps. NPL Ratio and Coverage ratio remain at healthy levels

Net profit at US$52m, reduced by 32% YoY. Resilient underlying growth across core markets with disciplined cost management, impacted by higher provision charges

Well diversified Balance Sheet with Strong capital and liquidity position, Tier 1 Ratio at 15.0%, LCR at 311% and NSFR at 127% positioning the Bank well for future growth and sustained resilience

/9

‌Appendix: Normalized Financials

* TOI and taxes includes normalization of BRL currency over hedge. Headline TOI 2019 $865m, 2020 $646m, 2021 $854m, 2022 $1,101m. Note that underlying adjustment for BAB Cayman branch hedging is no longer material due to tax changes in Brazil and hence not considered for FY 23 onwards and YOY comparison above ** Liquid funds includes placements with banks & other financial institutions and securities bought under repurchase agreements. ***Change Year on Year

/10

‌Contact Us

For more information, contact us on

InvestorRelations@bank-abc.com

Bank ABC Head Office

P.O. Box 5698, Manama Kingdom of Bahrain

https://www.bank-abc.com

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