Bank Al Habib Ltd.PSX: BAHL

BAHL-Financial Results for the Half Year Ended June 30, 2025

Aug 27, 2025 at 9:14 AM UTC · Issued by Bank AL Habib Ltd.

Bank AL Habib Limited

August 27, 2025

TheGeneralManager,

Pakistan Stock Exchange Limited (PSX), Stock Exchange Building,

Stock Exchange Road, Karachi.

through PUCARS also

Dear Sir,

FINANCIAL RESULTS FOR THE HALF YEAR ENDED JUNE 30, 2025

We wish to inform you that the Board of Directors of the Bank in their meeting held on August 27, 2025 at 12:30 p.lu. at Principal Office of the Bank located at Mackinnons Building, I.I. Chundrigar Road, Karachi, approved the unaudited Accounts of the Bank for the half year ended June 30, 2025 and recommended the following:

Cash Dividend
An Interim Cash Dividend for the half year ended June 30, 2025 at Rs. 3.50 per share i.e. 35%. This is in addition to the Interim Cash Dividend already paid at Rs. 3.50 per share i.e. 35%.
Bonus Shares NIL
Any Other Entitlement / Corporate Action NIL
Any Other Price-Sensitive Information NIL

The required Standalone and Consolidated Statements of Financial Position, Statements of Profit and Loss, Statements of Changes in Equity and Statements of Cash Flows are attached as:

Annexure - A (Standalone) Annexure - B (Consolidated)

The Share Transfer Book of the Bank will remain closed from September 05, 2025 to September 09, 2025 (both days inclusive). Transfers received at our Share Registrar's Office, CDC Share Registrar Services Limited, Located at CDC House 99-B, Block B, S.M.C.H.S., Main Shahrah-e-Faisal, Karachi - 74400 at the close of business on September 04, 2025 will be treated in time for the purpose of above entitlement to transferees.

The Half Yearly Report of the Bank for the period ended June 30, 2025 will be transmitted through PUCARS separately, within the specified time.

Regards,

Yours sincerely,

Mo mad Taqi La khani Company Secretary

Encl.: As Above

C.C.: Securities and Exchange Commission of Pakistan

Enforcement & Mo' nito D'

Islamabad.

Pf2INCIPAL OFFICE 2ndTLOOI? MACKINNONS BUILDING, I.I. CHUNDPIGAP POAD,

PHONES : (92-21} 32d l 2^2l -32d 1298d & 1 l 1-786J 0 FAX (92-21) 32419752 & 32d0l 171

EMAIL info@hankoIhobiU.com WEBSITE www.bankoIhobib com

PEGISTE LED OFFICE: 1 26-C. OLD BAHAWALPUR POAD. MULTAN

BANK AL HABIB LIMITED

UNCONSOL IDATED CONDEnsED INTER IM 9TATEMEfdT OF FINANCTAL POST TION AS AT 30 JUNE 2025

NOtG

(Un-audlted)

2025

(Audited) 31 December

2024

ASSETS

Cash and balances with treasury banks

178,196,880

201,532,248

Balances wilh other banks

4,650,050

5,836,008

Lending s to financial institutions

19,692,241

38,941,542

Investments

1,936,820,666

1,924,732,013

Advances

903,460,113

910,850,199

Property and equipment

81,176,126

75,938,018

Right-of-use assets

15,373,786

13.879,198

Intangible assets

127,326

129,154

Deferred tax assels

4,786,622

4,535,942

Other assets

152,957,531

143,858,082

Total Assets

3,297,241,340

3,320,035,205

LI ABILITIE S

Bills payable

73,697,992

52,263,043

Borrowings

441,230,600

667,043,213

Deposils and other accounts

2,476,907,697

2,278,956,g11

Lease liabilities

18,B70,951

16,848,69B

Subordinated debt

25,986,000

25,988,400

Deferred tax liabilities

Other liabllities

97,114,303

126,946,320

TotaI LIabilltlee

3,133,807,443

3,168,046,585

NET ASSETS

3 3 8

151,988,620

REPRESENTED BY

Share capital

11,114,254

11,1 14,254

Reserves

34,135,380

32,050,356

Surplus on revaluatlon of assets

24,566,348

21,604,223

Unappropriated profit

CONTINGE NCIES AND C OMMITME NTS

93,8't7,915 87,219,787

51 8 620

The annexed notes 1 to 43 form an integral part of these unconsolidated condensed interim financial stalemenls

Director

Chief Executive

Chalrman

Director

BANK AL HABIB LtMlTED

UNCQMgOL TDATED CONDENSED lN¥ERtM STATEMENT OF PROFlT AND LO99 ACCOUHF {UN•AUDfTED) FOR THE CALL YEAR ENDED 30 JUNE 2025

Note

Half year ended Three monthaperiod endea

30 June 30 June 30 June 30 June

2025 2024 2025 2024

10,668,020	9.452,450	5,209,385	5,18 8,365
961,577	866,414	892,664	563,452
3,646,289	3,463,762	1,438,160	87 5,8 37
(433,896	t68,187)	(189,44d)	(388,889}
599,627	554,614	253,341	238,141

(Rupees In '000)

(Restated)

(Resta ted)

Mark-up / re turn / inleresl earned

177,978,328

243.746,758

8S,O89,25Y

123,942,468

Mark-up / relurn / interes! expensed

(111,641,632) (169,111,709) (52,310,773) (86,400,780)

Net mark-up retuin / interest income

88,334,894 74,635,049 32,778,484 37,541,679

NON MARK-UP / INTERED T INCOME

Fee and commission income 28

Dividend income

Foreign exchange income

Income / (loss) from de rivalives

Loss on securities - nel 2P

Net gain / (loss) on derecognition of financial assets

measured at amortised cosl

Other income

Total non marh-up / interest income

15,341,627

14,169,053

7,60#,099

6,577,096

Total inc oine

81,676,321

88,804,102"

40,382,583

44,118,775

NON MARK-UP / INTEREST EXPENSES

Operating expenses

Workers welfare fund

Olher charges

Total non mark•up / interest expenses

(45,241,276)

(40,808,610)

t23,387,375)

(22,227,618)

Profit bofore credit loss allowance

36,435,046

47,995,4 92

10,98 5,208

21,891,157

Credit loss allowance and wrile offs - nel

2,648, '55

(7,391.716)

1,49 4,885

(516,084)

Exlra o rdinary / unusual ilen s

PROFIT BEFORE TAXATION

3g,083,601

40,603,776

18,487,103

21,374,573

Taxation

{4 9,759,485)

(19,465,662)

{9,378,040)

(10,268,528)

(44,413,052	(39.769,906)	(22,988,434)	(21,736,080)
(797,628	(910,858)	(377,28y)	(489,910)
(30,895)	(127,g46)	(23,654)	(1,628)

PROFIT AFTER TAXATION 24 21,138,114 9,111,063 11,106,045

(Rupees)

Basic and diluted earnings per share

35 17.3 9 _

19.02 %20

9.99

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

Chref Executlve

DI ro ct or

DIrector

Seare

gptejg#

Statutory Currency

Resewe

| Revenue Reserves

SurpTus / (der+c rt) on reyaluacon of

Unappropriated ProFa

Syria I

Resene

General

Beseoe

(Ru

Investments

#°°s‹• 'Oo0)

Propel

and

Equipment

Non

Banking

L Assets

Balance as at 01 January 2024 - audTd

11.114,254

22,700,04 2

4,818,360

126,500

540,000

1.130,02T

16.433,449

72,595.629

't29.G59.089

Effect of adoplion of iFRS 9 (net of tax)

(1,773,407)

(3,510,353)

(5,283,760)

Pfofjt afier tamlion for the half year ended 30 Inne 2024 - restated

21,138,114

Z1,138,414

Other comprehensrye income for the la If year

ended 30 June 2024 - net of tax

- -

1,817, OS

(491,503)

203,480

(31 013)

(73,23 I )

(4 91.503,

203, 480

(81 04 3

Effect of translation of net nveslment in foreign branches Movement in surplus on revaluation of investments in

debt securities - net of tax

Movement in deficit on revaluation of invesfments in eguity seQJnties - net of tax

Movement in surplus on revaluation of property and equipment - net of tax

Movement in def+cit on revaTuat+on of non-banging assets - net of tax

TataI other comprehensive income- net of tax

Transfer to stafutsry reserve

2,113.81 4

(73.231)

1.325, 602

203,• 80

(31,013)

(2,113,814 )

1,424,838

Loss on safe ol equ‹Ty investments - FVOC i

826,620

(826,620)

Transfer from surg)us on revaluation of assets to unappropñated profit - net of tax

(J 10,659)

(477)

1 41,136

Transack+ons with owners, recorded directly in equity

Final cash di?dend (Rs 5.0 per share) - December 2023 Interim casb div›deno (Rs. 3.5 per spare) - March 2024

(9.447, Its)

‹s.c°7.11s)

Balance as at 30 June 2024 - unaudited - restated

11,14 4,2S4

24,813,823

4,745,129

126.500

540,000

1,508,842

1G,526,270

169,3G8

Z7,946,979

37.491,1G5

Profit after taxation for the half year ended 31 December 2024

18,724,073

Other comprehensive income for The AaTf year

ended 31 December 2024 - net of taz

(47 ,504}				(47,504)
	4,295,d27			4,295.427
	6<,957			6< ,957
			61,809	64 ,B09
				(818,048)
		(3 281		(3 28 1

Effect of translation of net investment in oregn branches Movem ent in surplus on revaluation of investments in

debl securities - net of tax

CavemenI in surplus on revaluation of investments in equip securities - net of fax

Remeasurement gain on defned baneft obligations

- net of tax

Movem ent in defiñt on revaJuation of property and equipment - net of tax

Movemant in deficit on revaluation of non-bankin g assets - net of tax

Total other comprehensive income - net of tax

- 4,360,38d (818,048)

(3,281)

61.809 3.553, 360

		gptetgg
Share	Statutory	Currency
Capital	Reserve	Trenslañon
		Reserve

Revenue Reserves

Speclal General Reserve Rese we

Surplus / f def+eat) on revaTuat+on of

Equipment

Assets

(Rupees m '000)

Transfer to statutory reserve

Transfer from surgTus on revaluation of assets to

Transactions with owners. recorded directly in equity Interim cash dividend (Rs. 3.5 pet share) - June 2024 Interim cash div leod (Rs. 3.S per share} - September 2024

1.87y,4 0B

(139, 28 8)

(z4)

(1,872,a08)

(3,609,989] (3.889,969]

3,8B9. 989 3.889,989

139,312

(7,779,978) (7,779,978)

Balance as at 31 December 2024 - audited Egect of adoption of JFRS 9 (net of tax)

Pmfil after taxation for the haif year ended 30 June 2025

Other comprehensive income for the half year ended 30 June R35 - net of ta«

EPect of translation of net investment in forego branches Movement in sumlus on revaliJatjon of investments in

de6t instalments - net of tax

Movement in surplus on revaluation ofinvestme'ots in equily instruments - ne' of tax

Movement in surp:us on revaluation of prooerty and equipment - net o! tex

Movement in surpJus on revaluat oo of non-banXinp

To'ai a:her comprehensive incorr'e - net of tax Transfer to stztu*oy r°.serve

Loss on safe of equity investments

Transfer from surplus oo revaluation of assefs to unappropriated profit - net of tax

Transac Gons wih owners, recorded directly in equity

1 fi.114.2s4 26,686,234 4,697,625 126.S00 S40,OOO 5.869.y26 15.566.934 466.063

125,642

2,O06,737

8OO,75O

11,390

{4OF.473)

07.219,767 1fi1.988,680

Z6,338 827.083

19,324,3fi6 fi9,324,336

Final cash dividend (Rs. 6.5 per sAare) - December 202+ - - - -

interim cash dividend I2s. 3.6 per share) - March 202d - - - -

}3,889,989} 889 989

ill,114,254) (11.114.254)

Balance as at 30 June 20fl5 - unaudited

1 4,114,254 28,64 a 665 4 8s9.215 126,500 5@,090 8,81O,504 45,589,3 OF 166,740

93.617,91S 163,433,897

' be annexed notes I to 43 an otegral part of triese unconsoTidated condensed intorim men cial statements.

Chief Executive

Director

Oirec(or

BANK AL HABfB LlMfTED

UNCON QL TDATED CONDENSED lNFERIM CAgH FLOW 8TAFEMENY (UN-AUDITED) FOR THE HALL YEAR ENDED 30 JUNE 2029

2026

30 June

202d

CASH FLOW FROM OPERATING ACTIVITIES

(Rupees In '000)

(Restated)

Profil before taxation

39,083, 801

40,603,776

Less: Dividend income (961,677) (866,414)

Ad)ustmenta:

Net mark-up / return / interest Income Depreciation

Oepreciation pn right-of-use assets

Amortisatén

Workers welfare fund

Credif loss ellow an ce and write-offs - net Gain on sale of property and Equipmenl - nel Gain on lermination of leases and RoU - net Unrealised loss measured at FVPL

fiharge for deflned beneñl plan

Charge for compensated absences

38,122,224

39,737,362

(66,334,694)

(74,635,049)

3,882,751

2,578,339

1.198,462

105,530

910,858

(z,848,765)

7,391,716

(498,210)

(500,5£8)

(46M88)

314,331

231,212

830,00 0

600,000

161,708

211,733

(6 2,526,184) (61,948,215)

Decrease / (Increase) In operating aeeete

Lendings to financial institutlons Securities classified as FVPL

Other assels (excluding advance taxation and markup receivable)

(Decrease) / Increase In operating llabllltles Bills payable

Borrowing s

Deposils and other accounts

Other liebilities (excluding markup payable)

(24,403,96 0)

19, 251,90 0

1,649,716

1,494,669

2,865,881

62,37 9,929

(2,213,200)

836,099

(227,124,187}

26,398,438

197,950,78 6

286,158,447

(29,489,267)

10.g18,678

19,776,042

37,¥27,719)

(41,855,637)

(22,210,853)

64,682,326

326,311,662

368,783,135

(5,449,829)	3,015,522
(993,731)	(333,222,664)
	1,000,000)
837,878	867,904
(9,030,992)	(6,689,158)
512,618	473,741
152,590	(73,231)

Net cash generated from operating activities

CAS+J FLOW FROM INVESTING ACTIVITIES

1,396,633

419.616,604

Nel investmanls in amoñised cost securities

Net investmenls in securities classified as FVOC I

Nel Investments in subsidiaries

Dividends received

Investments in property and equ ipmenl and intangible assels

Proceeds from sale of property and equipment

Effect of trenslalion of net inveslment in foreign branches

Net cash used in investing activities

(13,971,468)

(336,627,886)

CASH FLOW FROM FINANCING ACTIVITIES

Payments ol subordinated debt

{3,994, 400)

Dividend paid

(10,986,24?')

(9,315,446)

Payments of lease obligalions ageinst right-ol-use assets

(3,198,107)

(1,854,574)

Mark-up / return / inleresl ‹eceived Mark-up / return / interest paid Income tax paid

191,287,147 236,480,896

(112,032,982} (166,8#9,998)

(36,001,895) (18,797,429)

Nat cash used in financing activities (13,186,764) ( 5,144,420)

(Decreaee) / Increase In cash and cash equlvalents

(2S,760,687)

67,844,298

Cash and cash equivalents al beginning of the period 205,187, 685 147,202,286

Cash and cash equivalents at end of the period 215,046,584

Chief FmancleI OlfI r "' '*

The annexed notes 1 to 43 form an integral pañ of these unconsolidated condensed interim financlal slatemenls.

ChIef Exec utive

DIrector

8AffAf8ADB0¥lT?D

BANK AL HABIB LIMITED

CONSOLIDATED CONDENSED INTERIM STATEMENT OF FINANCIAL POSITION AS AT 30 JUNE 2025

	Ilote	(Un-audited) 30 June 2025	(Audited) 31 December 2024
		(Rupees in	'000)
ASSETS
Cash and balances with treasu y banks	6	178,576,445	201,935,630
Balances with other banks	7	4,812,268	5,887,584
Lendings to financial institutions	8	19,692,241	38,941,542
Investments	9	1,938,505,788	1,926,109,064
Advances	10	902,835,539	910,279,117
Property and equipment	11	81,329,831	76,057,034
Right-of-use assets	12	15,421,603	13,731,222
Intangible assets	13	229,566	237,024
Deferred tax assets	14	4,798,321	4,529,802
Other assets	15	155,000,165	145,422,433
Total Assets		3,301,201,767	3,323,130,452
LIABILITIES
Bills payable	17	73,697,992	52,263,043
Borrowings	18	441,230,500	667,043,213
Deposits and other accounts	19	2,476,184,917	2,277,961,527
Lease liabilities	20	18,919,112	16,897,021
Subordinated debt	21	25,986,000	25,988,400
Deferred tax liabilities Other liabilities	22	98,066,031	127,773,646
Total Liabilities		3,134,084,552	3,167,926,850

NET ASSETS 167,117,215 155,203,602

REPRESENTED BY
Share capital		11,114,254	11,114,254
Reserves		34,135,380	32,050,356
Surplus on revaluation of assets	23	24,588,141	21,624,360
Unappropriated profit		97,114,410	90,259,109

Equity attributable to the equity holders of

the Holding company Non-controlling interest Total equity

CONTINGENCIES AND COMMITMEh!TS

166,952,185 155,048,079

24 165,030 155,523

167,117,215 155,203,602

The annexed notes 1 to 44 form an integral part of these consolidated condensed interim financial statements

Chief Executive

Di rector

Director Chairman

BANK AL MAB£B LIMITED

CONSOLIDATED CONDENSED INTERIM STATEMENT OF PROFIT AND LOSS ACCOUNT (UN•AUDITED)

FOR THE HALL YEAR ENDED 30 JUNE 2025

FJote

Half year ended Three months period ended 30 June 30 June 30 June 30 June

2025 2024 2025 2024

(Rupees in '000)

(Restated) (Restated)

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

NON MARK-UP / INTEREST INCOME

27 178,130,720 243,722,701 85,160,212 123,938,415

28 (111,623,007) (169,019,146) (52,297,419) (86,362,069)

66,507,713 74,703,555 32,862,793 37,576,346

12,114,137	10,328,420	6,054,254	5,736,544
353,192	361,598	284,2?9	276,062
3,553,548	3,463,762	4,384,859	975,837
(433,646)	(168,113)	(189,191)	(388,625)
437,257	661,701	225,075	353,821
583,815	547,016	245,450	233,956

Fee and commission income 29
Dividend income
Foreign exchange income
Loss on securities - net B0 Net gain / (loss) on derecognition of financial assets measured at amortised cost
Share of profit from associates
Other income
Total non mark-up / interest income		16,608,303	15,194,384	8,004,723	7,187,595
Total income		83,116,016	89,897,939	40,867,516	44,763,941
NON MARK-UP / INTEREST EXPENSES
Operating expenses	32	(44,929,922)	(40,016,619)	(23,298,654)	(21,873,018)
Workers welfare fund		(820,040)	(927,711)	(388,681)	(500,621)
Other charges		(30,595)	(127,846)	(23,654)	(1,628)
Total non mark-up / interest expenses		(45,780,557}	(41,072,1?'6)	(23,710,889)	(22,376,167)
Profit before credit loss allowance		37,335,459	48,825,763	17,156,627	22,387,774
Credit loss allowance and write offs - net	34	2,648,755	(7,391,716)	1,491,895	(517,347)
Extra ordinary / unusual items
PROFIT BEFORE TAXATION		39,984,214	41,434,047	18,648,522	21,870,427
Taxation	35	(20,194,025)	(19,768,192)	(9,582,300)	(10,457,638)
PROFIT AFTER TAXATION		1g,790,189	21,665,855	9,066,222	11,412,789
Attributable to:
Equity holders of the Holding Company		19,781,509	21,660,675	9,060,952	11,408,985
Non-controlling interest		8,680	5,180	5,270	3,804
		19,790,189	21,665,855	9,066,222	11,412,789
			(Rupees)
Basic and diluted earnings per share attributable to the equity holders of the Holding Company	36	17.80	19.49	8.15	10.27

Income / (loss) from derivatives

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

Chief Executive

Director

Ch airman

CONSOLEDAYED CONDENSED TNTERIM STATEMENT OF CHANGE # IN EQUITY

FOR THE HALL YER EMDED 30 JUNE 2O25

AMr butabTe to shareholders of the HoTding Company

Share Capital

Statutory Reserve

Foreign

Curren cy TransTation

Reserve

| Reven ue Reser•

| surplus / (deficit) on revaluation of

Unap propriated Profit

Su b-total

controiiing int rest

Total

Speciat Gen eral Reserve Reserve

Property Non

and Banking

/Equipm ent Assets

(Rupees in '000)

Balance as at 01 Janu ary z024 • audited

11,0 1 4,254

22,790,O5 2

4,818 ,369

126,500

540,000

1,124,652

16,433,449

200,858

Effect of adop!ion of IF RS 9 (net of tax)

(1273

)

(3,51 0,363)

(5,283,760)

Proht after taxation for lie hall year ended 30 June 2Oz4 - resIated

Oth•r comprehensive income for the naff year

21,660,6T 5

21,660,675

5,180

21,665,855

«nd ed 30 J une 2024 - n et of tax

Effect of translation a! net inveslment in foreign branches Movement in surplus on revaluation of investments in

debt securities - nel of tax

Moy ement in deñcit on rev alualjon of invesWenls in equity securities - net of tax

Movement in surplus on revaluation of property

and equipment - net of tax

Movement in deficit on revaluation of non-banking assets - net of :ax

Total olher comprehensive income - net of tax

t73.231 )

(73,23 7 j

(7J,231)

1,817,105

4 ,817,1 0G

a00

1,8lz0a

(487,652)

1,725

(485,927)

203,480

203,480 '

203,4B0

(31 013g

(31 OU

(31,013)

(73,231

1,428,689

1,9:25 1.G30,614

Transfer to statutory reserve

Loss on sale of equity inveslments - FVOCI Transfer from surplus on revaluation of assels to

unappropriated profit - net of tax

Transac twons with owne+s, recorded directly In equity F-inal cash dl'yTdend (Rs. 5.0 per share) • December 2023 interim cash diyid end (Rs. 3.5 per share} -'larch 2024

Profit after mxation for the hair year ended 3s December 20:24 Other compre fiens ive income for tfie hal f year

ended •'1 December z0y4 • new of tax

Effeot of translation of nel inv estment in foreign branches Mo vemenl in surplus on rev aiuation of investmenls in

debi securities - net oT tax

Movement in surolus on rev alualion of investtnenIs in equity securities - net of tax

Remeas'urement gain on defined benefit obligations

Movement in deficit on revaluation of property and equipment - net of tax

MovemenI in de+icil on revaluation of non-banking

assets - net of tax

Total other comprehensive income - net or tax Transfer :o statutory rescrv e

- 2,1 13,811

- "

(47,504)

4,382,045

(818,04Q)

(3,28J}

12.432

3,587.453

4,295,3 0

99, 4 37

61,809

{BJ 8,04 8)

•

(162)

t2,594

(47,'2O4) ,

4,295,€02 '

86,543 i

61,809 i

61,809

(3 281)

4,295,502

86,543

79,469,284 13g,011,946

132,641 139,144,587

1.82S06

(110,659) (d77)

{2,113,B11)

(826/?)

1 1 1,136

(9,447 ,116) (9,4a7 ,116) - (9,447,11 G)

20,241,090 20.241 ,090 10,450 20,251 ,540

{1,872.408)

Attributable to s h are hold mrs of the Holding Com pany

Foreig n Reven ue Reserves Surplus / (deficit) on i.•vaiuation of

S bare s,tatutory curry rc

Capital Reserve Translation

Reserve

Spec ial General Investments and Ban King Reserve 'eserve Eo uigme nt Assets

U nappropriated Sub-total Profit

co ntroll ng Total Interest

Transfer from surplus on reva1uation of assets to

una ppropn ale d prof-i

net of tax

(139,2 90) {24)

139,312

Trans aclio ns with owners, record ed directly In equity Interim cash dividend (Rs. 3.5 per share) - June 2024 Interim cash dividend (Rs. 3.5 per share) • September 2024

Balance as at 31 Decem ber 2024 - audited

11,114,254 26,686,231 4,697,625 126,500 540,000 5,889,363 15,56B,984 166,063

(3,8B9,989) (3,BB9,989) - (3,8B9,9g9) (3,889,989) 3.889,989 - 3,889.989 (7,779,978) (7,779,97B) - {7,779,97B)

90,259,109 185,048,079 155,523 155,203,602

Bflcoi%opVni!PUS9(e‹oIia)

Profit aner taxation for the half year ended 30 June 2025 Other comprehens ive income fa r tfi e h all year

endea zo June 2025 • net of tax

Etfeci of translation of net iovestmen t in foreign brarnches

Movement in srirolus on revalualion of investments in debl instruments - net of lax

Movement in surplus on revaluation of investments in epuity instrumen I-s net of tax

Movement in surplus on revaluation o1 property

and equipment - net of tax Movement in surplus on reyaluution of

non-banking assels - net of lax

- 800,760

96,333 827,085

- 19,781.fi09 19,781,009

82lW?

8,6B0 9,790, 89

Tola1 other comprelneasive income - neI of tax

Transfer to statutory reserve

Loss on sale of equity inveslmenu

1,932,434

- 2,450,7 9A 25,643

152.590

2,014,342

2.014,3X2

3.800

2,04 8,1 42

116,402

16,452 ]

2',643

(2,973)

113,479

125, 643

781

741

?•1

j 1,39Q

741

(1,932.434)

2.409 768

B27 2+0Au

uoappropnaled prost - eel of tax

Transactions with owners, recorded direcfly in equity

Final cash d ividend (Rs. 6.'2 per share) - Oecember :2024 Interim cash dividend (Rs. 3.5 per share) - Msrch 202°'

- - (10'2,4 7?)

(7,224,265)

(7 X24,265)

(3 BB9,989) (3,889.989)

(7,224,265)

3.889 989

Balan ce as at 4O June 2025 - unaudited

d j ,14 4,254 28,64 0,665 4,850,245 126,500 8G0,0O0 8,832,297 15,589,104 166,740

97,114,410 166,952,185 165,030 167,117,215

The annexed noles to 44 form an inlegral part of fhese consolidated condensed interim financial statemen is.

Director

Chief Executive

Director

Chiof Financial Officer ..

Chairman

BAHK AL HABIB LIM€LED

CONSOL TDATED CONDENSED INTERIM CASH FLOW STATEMENT (UN-AUDITED) FOR THE IDALF YEAR ENDED 30 JUNE 2025

CASH FLOW FROM OPERATING ACTIVITIES

Profit before taxation Less: dividend income

Adjustments:

Net mark-up / retvrn / inlerest income Depreciation

Depreciation on right-of-use assets Amortisation

Workers welfare fund

Credit loss allowance and write-offs - net Gain on sale of property and equipment - net Gain on termination of leases and RoU - net Unrealised loss measured at FVPL

Charge for defined benefit plan Charge for compensated absences Share of profit from associates

Decrease / (increase) in operating assets Lendings to financial institutions

Securities classified as FVPL

Advances

Other assets (excluding advance taxation and markup receivable)

(Decrease) / increase in operating liabilities Bills payable

Borrowings

Deposits and other accounts

Other liabilities (excluding markup payable)

Mark-up / return / interest received Mark-up / return / interest paid Income tax paid

Net cash generated from operating activities

CASH FLOW FROM INVESTING ACTIVITIES

Net inveslments in amortised cost securities

Nef investments in securities classified as FVOCI Net investments in associates

Dividends received

Investments in property and equipment and intangible assets Proceeds from sale of property and equipment

Effect of translation of net investment in foreign branches

Net cash used in investing activities

CASH FLOW FROM FINANCING ACTIVITIES

Payments of subordinated debt Dividend paid

Payments of lease obligations against right-of-use assets Net cash used in financing activities

(Decrease) / increase in cash and cash equivalents Cash and cash equivalents at beginning of the period

Cash and cash equivalents at end of the period

30 June 30 June

2025 2024

(Rupees in '000)

(Restated)

39,984,214 41,434,047

(353,192) (361,598) 39,631,022 41,072,449

(66 07,713j	{74,703,555)
3,702,212	2,584,413
1,361,094	1,205,254
104,848	7,472
820,040	927,711
(2,648,7fi5)	7,391,716
(498,237)	(500,528)
(85,57g)	(46,48B)
314,331	237,212
630,000	600,000
161,708	211,733
(437,257)	(661,701)

(63,083,307) (62,646,761)

(23,452,285) (21,574,3t 2)

19,251,900	1,649,716
1,494,669	2,865,807
8,051,465	62,158,637
(9,485,719)	(2,149,105)

19,312,315 64,526,055

21,434,949	836,099
(227,124,187)	26,398,438
198,223,390	287,397,895
(29,596,990)	11,990,666

(37,062,838) 326,623,098

(41,202,808) 369,574,841

191,442,252 236,447,800

(141,800,024) (167,495,321)

(36,418,177) (19,025,206) 2,021,243 419,502,114

(5,d81,576)	2,868,157
(993,6z1)	(333,2z4,sgs
164,513	28,77g
229,493	363,088
(9,084,367)	(6,765,800)
512,681	473,792
152,590	(73,231)

(14,500,337) (336,139,810)

2,400)	(3,994,400)
(10,985,247)	(9,315,446)
(2,206,121)	(1,853,033)

(13,193,766) (15,162,879)

{25,672,862) 68,199,425

205,641,643 147,284,561

179,968,781 215,483,986

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

Chief Executive

"' " * ‹ i" " '' '

Chief Financial Offiter,'

Director

Chairman

Company analysis