Bank Al Habib Ltd.PSX: BAHL

BAHL - financial results for the nine months ended september 30, 2025

Oct 23, 2025 at 8:31 AM UTC · Issued by Bank AL Habib Ltd.

Bank AL Habib Limited

October 23, 2025

The General Manager,

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

Stock Exchange Road, Karachi.

Dear Sir,

through PUCARS also

FINANCIAL RESULTS FOR THE NINE MONTHS ENDED SEPTEIVIBER 30, 2025

We wish to inform you that the Board of Directors of the Bank in their meeting held on October 23, 2025 at 12:00 noon at Principal Office of the Bank located at Mackinnons Building, I.l. Chundrigar Road, Karachi, approved the tin-audited Accounts of the Bank for the nine months ended September 30, 2025 and recommended the following:

Cash Dividend
An Interim cash dividend for the 3'd quarter ended September 30, 2025 at Rs. 3.50 per share i.e. 35%, This is in addition to the Interiin Cash Dividends already paid at Rs. 7.00 per share i.e. 70%.
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 November 03, 2025 to November 05, 2025 (both days inclusive). Transfei's 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 busincss on October 31, 2025 will be treated in time for the purpose of above entitlement to transferees.

The Quarterly Report of the Bank for the 3'd Quarter ended September 30, 2025 will be ti'ansinitted thi'oiigh PUCARS separately, within the specified time.

Regards, Your

Mohji*tfined Taqi Lukhani

Company Secretary Encl.: As Above

C.C.: Securities and Exchange Coiiimission of Pakistan, Enforcement & Monitoring Division, Islamabad.

PI2INCIPAL OFFICE 2nd FLOOR MACKINNONS BUILDING, ).). CHUNDPIGAP F'OAD, KAFACHI-PAKISTAN

PHONES : (92-21) 3241.2421 -32d 1 298d & 11 l -78d-110 FAX (92-21) 32d19752 & 32d0l 171

EMAIL infoGDankaIhaDiU.COm WEBSITE. www bonkolhobob. com

PEGISTELED OFFICE: 1 26-C. OLD BAHAWALPUF' ROAD, MUL'AN

BANK AL HABT B L IMILED

180,583,654	201,532,248
4,300,783	5,836,908
54,407,328	38,941,542
1,847,289,396	1,924,732,913
906,613,199	910,850,199
81,818,644	75,939,019
16,313,280	3,679,198
96,870	129,154
3,269,140	4,535,942
188,401,901	143,858,082

UNCONSOLIDATED CONDENSED INTERIM STATEMENT OF FINANCIAL POSTTTON AS AT 30 SECLEMBER 2025

(Un-audited) {Audited)

30 September 31 Decem ber

Note

2025 2024

(Rupees in '000)

ASSETS

Cash and balances with treasury banks

Balances with olher banks

Lendings to financial instilutions

Investmenls

Advances

Property and equipment

Right-of-use assets

Inlangible assets

Deferred tax assets

Other assets

Total Assets

3,283,094,195 3,320,035,205

LIABILITIES

Bills payable

Borrowings

I 8

Deposits and other accounts

Lease liabilities

Subordinated debt

Deferred tax liabililies Other liabilities

Total Liabilities

3,116,916,517 3,168,046,585

NET ASSETS

166,177,678 151,988,620

REPRESENTED BY

Share capital

11,114,254

11, 114,254

Reserves

34,651,054

32,050,356

Surplus on revaluation of assets

25,169,848

21,604,223

40,327,362	52,263,043
413,153,590	667,043,213
2,497,969,001	2,278,956,911
20,082,842	16,848,698
25,985,000	25,988,400
119,398,722	126,846,320

Unappropriated profit

CONTINGENCIES AND COMMITMENTS

95,242,522 87,219,787

166,177,678 t51,988,620

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

Chief Executive

Director

Chairman

BANK AL HABIB LIMITED

UNCON6OLIDATED CONDENSED INTERIM STATEMENT OF PROFIT AND LOSS ACCOUNT (UN-AUDITED) FOR THE NINE MONTHS PERIOD ENDED 30 SEPTEMBER 2020

Nine months period ended Three months period ended 30 September 30 September 30 September 30 September

Note

2025 2024 2025 2024

(Rupees in '000)

(Restated) (Restated)

14,169,553	14,141,668	3,501,533	4,689,218
996,122	867,949	34,545	1,535
5,665,122	3,862,206	2,118,823	398,444
551,417	(234,312)	985,313	(66, 125)
768,236	904,551	168,609	349,937

Mark-up / return / interest earned Mark-up / return / interest expensed

26 260,404,000 367,161,608 82,427,674 123,414,850

2Z (161,087,818) (249,756,869) (49,446,186) (80,645,160)

Net mark-up / return / interest income NON MARK-UP / INTEREST INCOME		99,316,182	117,404,739	32,981,488	42,769,690
Fee and commission income	28
Dividend income
Foreign exchange income
Income / (loss) from derivatives Gain / (loss) on securities - net	29
Net gain / (loss) on derecognition of financial
assets measured at amortised cost
Other income	30
Total non mark-up / interest income		22,150,450	19,542,062	6,808,823	5,373,009
Total income		121,466,632	136,946,801	39,790,311	48,142, 699
NON MARK-UP / INTEREST EXPENSES
Operating expenses	31
Workers welfare fund
Other charges	32
Total non mark-up / interest expenses		(70,162,705)	(61,839,387)	(24,921,430)	(21,030,777)
Profit before credit loss allowance		51,303,927	75,107,414	14,868,881	27,111,922
Credit loss allowance and write offs - net	33	2,199,596	(11,874,577)	(449,159)	(4,482,861)
Extra ordinary / unusual items
PROFIT BEFORE TAXATION		53,503,523	63, 232,837	14,419,722	22,629,061
Taxation	34	(28,110,493)	30,087,444)	(8,351,028)	(10,621,782)

(68,994,525)	(60,119,965)	(24,581,473)	(20,350,059)
(1,091,909)	(1,412,504)	(294,281)	(501,646)
(76,271)	(306,918)	(45,676)	(179,072)

PROFIT AFTER TAXATION

Basic and diluted earnings per share

25,393,030 33,145,393 6,068,694 12, 007,279

(Rupees)

35 22.85 29.82 5.46 10.80

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

Chief Executive

Chief Financial Officer

Director

Chairman

BAN K AL HAB IB LI MITED

UNCONSOLIDATED CONDENSED 4NYERT M STATEMENT OF CHANGE 5 TN EQU lNY FOR THE N l NE MONTHS PERT OD EN DED 30 SEPT£MBER 2025

CapitaI

Statutory

Reserve

Foreig n Currency Translation Reserve

Revenue Reserves

Surplus / (defic it) on revaiuation of

Unappropriated

Profit

Tool

Speca Reserve

Genera Reserve

Investments

Property and Equipment

Non Banking Assets

Balance as at 01 January 2024 - audited	11,1 14,254	22,7 00,012	4,818,360	126,500	540, 000	1,130, 027	16,433,449	200,858	y2,595, 629	129,658,089
Effect of adoption of IFRS 9 (net of tax)						(1,773,407)			(3,510,353)	(5,283,76 0)
Profit after taxation for the nine months period ended
30 September 2024 - restated									32, 445,393	30, 445,393
Other comprehensive income for the nine months period
ended 30 September 2024 - net of tax
Effect of translation of net Investment in foreign branches
Movement in surplus on revaluation of investments in
debt securities - net of tax
Movement in deficit on revaluation of investments 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 tax
Total other comprehenslve income - net of tax	-	-	(134,749)			7,605,470	309,511	(31,013)		Y,749249
Transfer to statutory reserve		3,314,539							(3,314,539)
Loss on sale of equity securities - FVOCI						826,620			(826,620)
Transfer from surplus on revaluation of assets to
unappropriated profit - net oT tax							(165,99 )	(509)	166,500
Transactions with owners, recorded directly in equity
Final cash dividend (Rs 5 0 per share) - December 2023
Interim cash dividend (Rs. 3.5 per share) - March 2024
Interim cash dividend (Rs. 3 5 per share) - June 2024
									(13,337,105)	(13,337,105)
Balance as at 30 September 2024 - unaudited - restated	1 1,1 14,254	26,014,551	4,683, 61 1	1 26,500	540, 000	7,788,710	16,576,969	169,336	84,918,905	151,932,836
Profit after taxation for the three months period
ended 34 Oecernber 2024									6,716, 794	6,716,794
Other com prehensive incom e for the three months period
ended 31 December 2024 - net of tax
Effect of translation of net investment in foreign branches	-	-	14,0 14	-	-	-		-	-	4,014
Movement in surplus on revaluation of investments in
debt securities - net of tax						( 1,968,835)				(4 ,968,835)
Movement in surplus on revaluation of investments in
equity securities - net of tax					-	4 9,351	-	-		49,354
Remeasurement gain on defined benefit oblgatons
net of tax									64,809	61,609
Movement in deficit on revaluation of property and
equipment - net of tax							(924, 079			(924, 079)
Movement in deficit on revaluation of non-banking assets - net of tax "								3,281	-	3,281

(Rupees in '000)

-	-	( 134,749)					(434,749)
				8,081,367			8, 081,367
			-	(475,897)		•	(475,897)
					309,51 1		309,511
						(31 013/	(310^3

(5,557,127)

(5,557 127)

(3,889,989)

(3 889.989)

(3.889 989)

)

Total other comprehensive income- net of tax

- 14, 014 -

- (1,919,484) (924,079) (3,281)

61,809 (2,77 1, 021 )

BANK AL HABTB LI M TIED

UNCONSOL TDA¥E0 CONDENSED TNTER¥M STATEMENT OF CHANGES €N EQU ITY FOR THE N TNE MONTHS PERIOD EN DED 30 SEPTEMBER 2025

Share Capital

Statutory Reserve

F@p ign Currency Translation Reserve

Revenue Reserves

|Surplus 7 {deficit) on revaluation of

Unappropriated

Profit

Total

Special

Reserve

General

Reserve

Investments

Property

and Equipment

Non

Banking Assets

(Rupees in '000)

Transfer to statutory reserve

671,680

(671,680)

Transfer from surplus on revaluation of assets to

unapptopr ated profit - net of tax

(83,956)

83,948

Transaction with owners, recorded directly in equity Interim cash dividend (Rs. 3.5 per share-) September 2024

(3,889,989)

Balance as aE 31 Oecember 2024 - audited

'I1,114,254

26,686,231

4,697,625

126,500

540, 000

5,869, 226

15,568,934

166,063

87,219,787

151,988,620

Effect of adoption of IFRS 9 (net of tax)

800,750

26,333

827,083

Profit after taxation for the nine months period ended 30 September 2025

25,393,030

Other com prehensIve incom e for the njne months period

ended 30 Se ptember 2025 - net of tax

61,395

2,700,132

86,871

124,049

741

61,395

2,700,132

86,871

1 24, 049

741

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

debt securities- net of tax

Movement in surplus on revaluation of investments in

equity securities - net of tax

Movemen I in surplU s on revaluation of property and

equipment - net of tax

Movement in surplus on revaluation of non-banking assets - net of tax

Total other comprehensive income - net of tax Transfer to statutory reserve Loss on sale of equity securities - FVOCI Transfer from surplus on revaluation of assets to		2.539,303	61,395			2,787,003 1 1,390	124,049	741	(2,539,3O3) 11,390)	2,973588
unappropriated profi-t net of tax							(158, 211 )	(97)	158,308
Transactions with owners, recorded directly in eguity
Flnai cash dividend (Rs 6.5 per share-) December 2024 Interim cash dividend (Rs 3 5 per share) - March 2025
Interim cash dividend (Rs 3 5 per share) - June 2025
									(15,004,243)	(15,004,243)
Ba lance as at 30 Septem ber 2025 - unaudited	11,114, 254	29,225,534	4,759,020	1 26,500	540,000	9,468,369	15,534,772	166,707	95,242,522	166,177,678

" "9 "@

Officer

(7,224,265)

(3.889,989

(7,224, 265)

(3,889,989)

The annexed notes 1 to 43 form an IntegraI part of tnese unconsoiidated condensed interim financial statemenIs.

Chief Executive

" "

Chief Financial

Oirector

Director

Chairman

BANK AL HABIB LIMITED

UNCONSOL€DATED CONDENSED INTERIM CASH FLOW STATEMENT {UN-AUDITED) FOR THE NONE MONTHS PERIOD ENDED 30 SEPTEMBER 2025

30 September 30 September

2025 2024

Rupees in '000)

(Restated)

CASH FLOW FROM OPERATING ACTIVITIES

Profit before taxation

53,503,523

63,232,837

Less: dividend income

(996,122) (867,949)

Adjustments:

Net mark-up / return / interest 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 - nel Gain on termination of leases and RoU - net Unrealised (gain) / loss measured at FVPL Charge for defined benefit plan

t99,316,182j	(117,404,739)
5,608,890	4,037,208
2,120,045	1,821,307
132,610	141,444
1,091,909	1,412,504
(2,199,596)	11,874,577
(641,678)	(834,455)
{102,374)	(58,345)
(660,016)	253,672
945,000	900,000
237,565	900,000
237,565	317,717

Charge for compensated absences

52,507,401

62,364,888

t92,783,827) (97,539, 110)

(Increase) / decrease in operating assets Lendings to financial institutions

Securities classified as FVPL Advances

Other assels (excluding advance taxation and markup receivable)

(Decrease) / increase in operating liabilities Bills payable

Borrowings

Deposits and other accounts

Other liabilities (excluding markup payable)

T40,276,426)

(15,467,874)	1,649,716
19,654	2,708,139
3,254,096	82,071,183
(13,263,113)	4,733,909

(1'I,935,681)	(18,907,494)
(253,471,011)	(11,665,541)
219,012,090	288, 271,139
(10,668,726)	10,823,210

(25,457,237)

(57,063,328j (122,796,991)

(35, 174,222)

91,162,947

268,521,314

324,510,039

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

Net cash (used in) / generated from operating activities

CASH FLOW FROM INVESTING ACTIVITIES

Net investments in amortised cost securities

Net investments in securities classified as FVOCI Net investments in subsidiaries

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 nel investment in foreign branches

243,136,783 306,671,776

158,506,331) (243,609,686)

{44,161,665) (27,694,858) (82,328,204) 359,877,271

(791,797)	20,775, 171
90,799,553	(314,879,091)
	(3,000, 000)
{1,426,998)
996,122	878,996
(11,842,128)	(9,379,702)
665,006	806,886
61,395	(J 34,749)

Net cash generated from / (used in) investing activilies

78,4G1,153

(305,032,489)

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

(3,400)	(3,995,400)
(14,794,866)	(13, 150,218)
(3,352,269)	(3,780.564)

(18,150,535) (20,926,182)

{Decrease) / increase in cash and cash equivalents

{22,017,586)

33,9I 8,600

Cash and cash equivalents at beg inning of the period Cash and cash equivalents at end of the period

205,187,585 147,202,286

183,169,999 181, 120,886

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

Chief Executive Chief Financial Officer

Director

BANK AL HABIB LIMITED CONSOLIDATED CONDENSED INTERIM STATEMENT OF FINANCIAL POSITION

AS AT 30 SEPTEMBER 2025

ASSETS

Cash and balances with treasury banks Balances with other banks

Lendings to financial institutions Investments

Advances

Property and equipment Right-of-use assets Intangible assets Deferred tax assets Other assets

Total Assets LIABILITIES

Bills payable Borrowings

Deposits and other accounts Lease liabilities Subordinated debt

Deferred tax liabilities Other liabilities

Total Liabilities

NET ASSETS REPRESENTED BY

Share capital

Reserves

Surplus on revaluation of assets Unappropriated profit

Note

t2 f3 J4 15

(Un-audited) (Audited) 30 September 31 December

2025 2024

(Rupees in '000)

181,004,708	201,935,630
4,673,906	5,887,584
54,407,328	38,941,542
1,849,674,047	1,926,109,064
905,988,830	910,279,117
81,967,806	76,057,034
16,357,202	13,731,222
198,419	237,024
3,273,817	4,529,802
190,092,571	145,422,433

3,287,638,634 3,323,130,452

40,327,362	52,263,043
413,153,590	667,043,213
2,496,971,026	2,277,961,527
20,128,144	16,897,021
25,985,000	25,988,400
120,378,068	127,773,646

3,116,943,190 3,167,926,850

170,695,444 155,203,602

11,114,254 11,114,254

34,651,054 32,050,356

25,202,731 21,624,360

99,548,277 90,259,109

Equity attributable to the equity holders of

the Holding company Non-controlling interest Total Equity

CONTINGENCIES AND COMMITMENTS

170,516,316 155,048, 079

2g 179,128 155,523

170,695,444 155,203,602

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

Chief Executive

Chief Financial Officer * " '

1*" '

Director

BANK AL HABIB LIMITED

CONSOLIDATED CONDENSED INTERIM STATEMENT OF PROFIT AND LOSS ACCOUNT (UN-AUDITED) FOR THE NINE MONTHS PERIOD ENDED 30 SEPVEMBER 2025

Note

Nine months period ended Three months period ended 30 September 30 September 30 September 30 September

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

2Z 260,631,796 367,165,146 82,501,076 123,442,445

28 (161,046,771) (249,635,913) (49,423,764) (80,616,767)

99,585,025 117,529,233 33,077,312 42,825,678

NOM MARK•UP / INTEREST INCOME

Fee and commission income Dividend income

Foreign exchange income Income / (loss) from derivatives Gain / (loss) on securities - net

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

16,258,229	15,815,721	4,144,092	5,487,301
387,737	361,598	34,545
5,G65,122	3,862,206	2,111,574	398,444
541,090	(234, 238)	974,736	(66,125)
1,015,054	1,016,059	577,797	354,358
744,079	892,800	160,264	345,784

24,611,311 21,714,146

8,003,008

6,519,762

Total income

NON MARK-UP / INTEREST EXPENSES

Operating expenses Workers welfare fund Other charges

124,196,336 139,243,379

(69,783,967)	(60,553,755)	(24,854,045)	(20,537,136)
(1,126,995)	(1,444,736)	(306,955)	(517,025)
(76,271)	(306,918)	{45,676)	(179,072)

41,080,320 49,345,4d0

Total non mark-up / interest expenses (70,987,233) (62,305,409) (25,206,676) (21,233,233)

Profit before credit loss allowance Credit loss allowance and write offs - net Extra ordinary / unusual items

PROFIT BEFORE TAXATION

53,209,103 76,937,970

34 2,199,596 (11,877,077)

55,408,699 65,060,893

15,873,644 28,112,207

(449,4 59) (4,485,361)

15,424,485 23,626,846

Taxation

35 (28,732,006) (30,649,525) (8,537,981) (10,881,333)

PROFIT AFTER TAXATION

26,676,693 34,411 368

6,886,504 12,745,513

Attributable to:

Equity holders of the Holding Company Non-controlling interest

Basic and diluted earnings per share attributable

26,659,463 34,403,547

17,230 7,821 26,676,693 34,411,368

(Rupees)

6,877,654 12,742,872

8,850 2,641

6,886,504 12,745,513

to the equity holders of the Holding Company 36

23.99

30.95

6.19 11.47

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

Chief Executive

Director

BANKAt5AllBfNlT5O

Chairman

Attributable to shareholders of the Holding Company

Non-controilin

Interest

Share capital

Statutory Reser've

foreign

Currency Translation

Reserve

Revenue Reserves

Surplus / (deficit) on revaluation of

Unapppropyp|r{iated

*"'"'""'

spec iaI General Reserve Reserve

Property and Non

Investments Equipment Banking

Assets

(Rupees in '000}

Balance as at 01 January 2024 • audited	10 ,1 'T4,2S'4	22,700,012	4,818,360	126, 500	540,000	1, 24,652	16,433,449	200,868	73,595,373	130,653,458	25,536	130,778.994
EWect of adoption of IFRS 9 (nel of tax)						(1,773,407)			(3,61 0,353)	{6,283, 760)		(5.283,760)
Profit after taxation for lhe nine months period ended 3o September 2024 - restated									34,40Z,547	3d,403,547	7.824	34.An n ,Z68

Other comprehensive income for the nine rnouths period ended 30 beptember 2024 - net of tax

Effect of translation of net investment in forei4 n branches

Movement in surplus on revaluation of investments in debt securities - nel of tax

8,087,641

- (134, 749)

8,087,541

(13d, 7au)

3,087 8,090 6'28

Movement in deficit on revaluation of investments in equmy securities - net of tax

Movement in surplus on revalualion of property

and equipment - net of tax

{470,962

309,51 1

309,°'11

2.46B {468,4 98

309, 511

Movement in deficit on revaluation of non-banking

aseels - net of tax

/31 0t3

(310t3

alas other comprehensive income - net of tax

(134, 749)

7,616,579

309.511

{31,013)

7.760,328

Transfer to statutory reserve

3,305.733

(3.305,733)

Loss on sale of equity securities - FVOCI

B26,620

{826,620j

Transfer from surplus on revaluation of assets to

unappropriated profit - net of tax

(165.991)

(509)

166.500

7ransac tions with owners, recorded directly in equity

Final cash dtvidend (Rs 5.0 per share) - December 2023

Interim cash dividend (Rs. 3.5 per share) - March 202d

(3,889,989

(3,889.989)

(3,889,989

interim cash dividend (Rs 3 5 per share) - June 2024

(Z.8B9.989

(3.BB9,989)

f3,889.9B9)

t13,337,105) (13.337,105) (13 337. 405)

Balance as at 30 September 3024 - unaudited - restated	4 4 ,4 14,254	26.005,745	4,683,64 1		4 26,fi00	40,000	7,794,444	16,576,969	469,336	87,185,609	154,196,468	138.912	154,335,380
Prorit after taxation for lhe three monlhs period ended 31 December 2024	7.498,2 8										7,498,218	7,809	7,506,027
Other comprehensive incoms for the three months period
ended 34 Oecember 202a - net of tax
Effect of translation of net investment in foreign branches Movement in surplus on revaluation of lnveslments in debt securIties - net of tax		- -	14,014			-	(1,974,934)	-	-	- -	14, 014 (1,974,934)	-(3,049)	14.014 ( 1,977,983)
MovemenI in surplus on revaluation of inveslments in equity securilies - net of tax	-	-		-		-	69 853		-	-	69, 853	11,851	81.704
Remeasurement gain on defined benefit obligations - net of tax	-								-	61 809	61,809		61,809
Mocement in ueiicit on revaluation of property and equipmem - net of tax	-			-		-	-	924, 079)			(924 079)		(924,079)
Movement in deficit on revaluation of non-banking
assets - net of tax		-						-	t3,28 )	-	(3,281)		(3.28 )
Total other comprenensive income - net of tax	,		-	1 4.01 4	(1 905, 081 )			1924,079)	t3,28 )	61,809	(2,756,618)	8,802	(2.747.g 16}

BANK AL HABIB LIM4FED

CONSOL 4DATED CONDENSED 4NFERIM STATEMENT OF CHAR GES IN EQU4W FOR THE NtTgE MOTgTHS PERIOD ENDED 30 SEPTEMBER 2025

AnributabTe to shareholders at the holding Company

Non-controlling 1merest

Total

share Capital

Foreign

Statutory Currency Reserve Translation

Reserve

Revenue Reserves

Surplus / (deficit) on revaiu ation of

Unap prpoqpriated

Sub-total

Special Reserve

General Reserve

Investments

Property and Equipment

Banking Assets

Transter to statutory reserve

Transfer from surplus on revaluation of asset* to unappropri ateQ profll - nel oT tax

7ransaction with owners, recorded directly in equity Interim cash dividend (Rs 3.5 per share) - September 2024

Baiance as at 31 December 2024 - audited

Effeci of adoption or iFRS 9 {net of tax)

Profit after taxation for the nine months period ended 30 September 2025

Otner comprehensive income for the nine months period ended 30 September 2025 - net of tax

2.707,504

2,2•5

124,049

741

61,395

92,245

124,049

741

2,694

G1,395

94,939

124.049

741

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

debf securities - net of tax

Movement in surplus on revaluation or investments in equity securities - nef of tax

Movement in surplus on revat uation of property and equipment - net of tax

MovemenL in surplus on revaluation of non-banking assets - net of tax

6B0, 86

{Rupees in '000)

(680.486) -

(3.889,989)

(3,889,989)

4 4 ,4 14,254

26,686,231

4,697,625

126,500

540,000

5,889,363

15,568,934

4G6,068

90,259.109

15S,048,079

155,523

US, 203,602

26,333

82L0#S

B27,083

26,659,463

26.659,463

17,230

26,676,693

83,948 -

Total other comprehensive income - net of tax

Transter to statutory reserve

2,799,749

124,049

741

{2,539,303)

2,985,934

6,375

2,992,309

Loss on sale of egmid securities - FVOCI

(11.390)

Transfer from surplus on revaluation of assets to unappropriated profit - net of tax

(1 S8,211)

1¥8,308

Transactions with owners, recorded direc tiy in equity

Final cash dividend (Rs. 6.5 per snare-) December 2024

Interim cash dividend (Rs 3.5 per share) - March 2025

Interim cash dividend (Rs 3.5 per share) - June 2025

(15,004,243)

45,534.772 166.707 99,548.277 170,5 6,31G 4 79.4 28 470,G95,444

(7.224,265}	(7,224,2GS}		(7,224,265)
{3,889,989}	(8 88g,g8gj		t3,889,989]
{3.888,989	(3,889,989	-	(3 889,989

Balance as at 30 September 2025 - unaudited

airman

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

Chief Executive

Director

BAAK AL HABIB LI MtYED

CONSOLIDATED CONDENSED INTERIM CASE FLOW STATEMENT (UN-AUDITED) FOR THE NOTE MOIgTHB PERIOD ENDED 30 SEPTEMBeR 2020

30 September 30 September

2025 2024

(Rupees in '000)

(Restated)

(99,585,025)	(117,529,233)
5,636,254	4,048,265
2,131,428	1,829,925
142,283	146,670
1,126,995	t,444,736
(2,199,596)	11,877,077
(641,704)	(834,455)
(102,375)	(58,345)
(660,016)	253,672
945,000	900,000
237,565	317,717
(1,015,054)	(1,016,059)

CASH FLOW FROM OPERATING ACTIVITIES

Profil before taxation Less: dividend income	55,408,699 65,060,893 (387,737) (361,598)
	55,020,962 64,699,295
Adjustments:
Net mark-up / return / interest income
Depreciation
Depreciation on right-of-use assets
Amortisation
Workers welfare fund
Credit loss allowance and write-offs - net
Gain on sale of propeñy and equipment - net
Gain on termination of leases and RoU - net
Unrealised (gain) / loss measured at FVPL
Charge for defined benefit plan
Charge for compensated absences
Share of profit from associates
	(93,984,245} {98,620,030)
	(38,963,283) (33,920,735)
(Increase) / decrease in operating assets
Lendings to financial institutions
Securities classified as FVPL
Advances
Other assets (excluding advance taxation and markup receivable)
	(25,564,871) 86,465,444

(15,467,874)	1,649,716
8,812	2,708,139
3,307,383	81,665,327
(13,413,192)	442,262

(Decrease) / increase in operating liabilities Bills payable

Borrowings

Oeposits and other accounts

Other liabilities (excluding markup payable)

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

Net cash (used in) / generated from operating activities

CASH FLOW FROM INVESTING ACTIVITIES

Net investments in amortised cos! securities

Net investments in securilies classified as FVOCI Net investments in associates

Dividends received

lnveslments 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 generated from / (used in) investing aclivities

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 equivalenis at end of the period

(11,935,681)	(18,907,494)
(253,471,011)	(11,665,541)
219,009,499	287,230,438
(10,551,792)	13,471,282

(56,948,985) 270,128,685

(121,477,139) 322,673,394

243,324,923 308,820,379

(158,458,500) (244,798,178)

(44,732,683j (28,220,115) (81,343,399) 358,475,480

(628,611)	19,210,755
90,797,076	(314,981,944)
(1,550,599)	(53,216)
387,737	372,645
(11,902,556)	(9,534,801)
665,112	807,268
61,395	(t34,749)

77,829,554 (304,314,042)

(3,400)	(3,995,400)
(14,794,866)	(13,150,218)
(3,365,356)
	(2,792,676)

(18,163,622) (19,938,294) (21,677,467) 34,223,144

205,641,643 147,284,561

183,964,176 181,507,705

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

Chief Executive

Director

Chairman