Bank
BOK/HO/CS/2026
General Manager
Pakistan Stock Exchange Limited Stock Exchange Building
Stock Exchange Road KARACHI.
Dear Sir
April 27, 2026
FINANCIAL RESULTS FOR CIE OUARTER ENDED MARCH 31, 2026
We have to inform you that the Board of Directors of our Bart in their 206" meeting held on Saturday, April 25, 2026 at 11:00 a.in., at Peshawar, recommended the following:
CASH DIVIDEND BONUS SHARES RIGHT SHARES
ANY OTHER ENTITLEMENT / CORPORATE ACTION AND OTHER PRICE - SENSITIVE INFORMATION
NIL NIL NIL NGLNIL
The financial results of the Bank which includes Statement of Profit or Loss including Earning/(Loss) Per Share for the current interim period and cumulatively for the current financial year to date with comparative Statement of Profit or Loss for the comparable interim periods (current and year-to-date of the immediately preceding financial year, Statement of Financial Position, Statement of Changes in Equity and Statement of Cash Flows, are attached.
The above entitlement will be paid to the shareholders whose names will appear in the Register ofMembers
on NIL.
The Share Transfer Books of the company will be closed from NIL to NIL (both days inclusive). Transfers received at the THK Associates (Pvt) Limited, Plot No. 32-C, Jami Commercial Street 2, D.H.A, Phase VII, Karachi, at the close of the business on NIL will be treated in time for the purpose of the above entitlement to the transferees.
The Quarterly Report of the Bank for the period ended March 31, 2026 will be transmitted through PUCARS separately, within the specified time.
Regards,
Raza Mo sin Qizilbash Company Secretary
Office: BOK Power 24-The Mail Peshawar Canttt. 25000 Khyber Pakhtunkhwa UAN: 091-112 95 95 95 PH: 091-722 70 20t Website: https://www.bok.com.pk
THE BANK OF KHYBER CONDENSED INTERIM UNCONSOLIDATED STATEMENT OF FINANCIAL POSITION AS AT MARCH 31, 2026 (Un-audited) (Audited) March 31, 2026December 31,
2025
Note -------- Rupees in '000 --------ASSETS | |||
Cash and balances with treasury banks | 7 | 20,220,118 | 25,398,116 |
Balances with other banks | 8 | 3,956,843 | 3,217,067 |
Lendings to financial institutions | 9 | 131,533 | 3,438,549 |
Investments | 10 | 312,241,487 | 274,956,627 |
Advances | 11 | 129,368,281 | 126,705,821 |
Property and equipment | 12 | 4,758,283 | 4,796,539 |
Right-of-use assets | 13 | 1,542,174 | 1,626,161 |
Intangible assets | 14 | 370,743 | 379,645 |
Deferred tax assets | 15 | 2,203,740 | 1,032,911 |
Other assets | 16 | 14,411,886 | 11,748,178 |
Total Assets | 489,205,088 | 453,299,614 | |
LIABILITIES | |||
Bills payable | 17 | 2,029,033 | 3,212,340 |
Borrowings | 18 | 89,514,986 | 35,697,978 |
Deposits and other accounts | 19 | 363,536,494 | 378,123,220 |
Lease liabilities | 20 | 1,757,745 | 1,757,104 |
Subordinated debt | - | - | |
Deferred tax liabilities | - | - | |
Other liabilities | 21 | 10,929,145 | 10,832,282 |
Total Liabilities | 467,767,403 | 429,622,924 | |
REPRESENTED BY | |||
Share capital | 22 | 11,579,360 | 11,579,360 |
Reserves | 6,431,757 | 6,229,178 | |
Surplus on revaluation of assets | 23 | 57,431 | 1,358,853 |
Unappropriated profit | 3,369,137 | 4,509,299 | |
The annexed notes 1 to 41 form an integral part of these condensed interim unconsolidated financial statements.
MANAGING CHIEF FINANCIAL DIRECTOR DIRECTOR DIRECTOR DIRECTOR OFFICER THE BANK OF KHYBER CONDENSED INTERIM UNCONSOLIDATED STATEMENT OF PROFIT AND LOSS ACCOUNT (UN-AUDITED) FOR THE THREE MONTH PERIOD ENDED MARCH 31, 2026
January 1 to March 31, 2026 | January 1 to March 31, 2025 | ||
Note | - Rupees | in '000 --------- | |
Mark-up / return / interest earned | 25 | 11,374,268 | 13,500,282 |
Mark-up / return / interest expensed | 26 | 7,157,493 | 8,394,671 |
Net mark-up / interest income | 4,216,775 | 5,105,611 | |
NON MARK-UP / INTEREST INCOME | |||
Fee and commission income | 27 | 304,171 | 228,101 |
Dividend income | - | - | |
Foreign exchange income Income / (loss) from derivatives | 91,831 - | 72,367 - | |
Gain on securities | 28 | 66,229 | 520,715 |
Net (loss) / gain on derecognition of financial assets | |||
measured at amortised cost | 29 | (29,686) | 50,971 |
Share of profit of associate | 2,785 | 2,968 | |
Other income | 30 | 31,927 | 24,783 |
Total non-mark-up / interest income | 467,257 | 899,905 | |
Total income | 4,684,032 | 6,005,516 | |
NON MARK-UP / INTEREST EXPENSES | |||
Operating expenses | 31 | 2,932,562 | 2,720,474 |
Workers Welfare Fund | - | - | |
Other charges | 32 | 25 | 130 |
Total non-mark-up / interest expenses | 2,932,587 | 2,720,604 | |
PROFIT BEFORE CREDIT LOSS ALLOWANCE | 1,751,445 | 3,284,912 | |
(Reversal) of credit loss allowance and write offs - net | 33 | (357,132) | (117,989) |
PROFIT BEFORE TAXATION | 2,108,577 | 3,402,901 | |
Taxation | 34 | 1,095,680 | 1,800,369 |
PROFIT AFTER TAXATION | 1,012,897 | 1,602,532 |
35 0.87 1.38
The annexed notes 1 to 41 form an integral part of these condensed interim unconsolidated financial statements.
MANAGING CHIEF FINANCIAL DIRECTOR DIRECTOR DIRECTOR DIRECTOR OFFICER
THE BANK OF KHYBER
CONDENSED INTERIM UNCONSOLIDATED STATEMENT OF CHANGES IN EQUITY FOR THE THREE MONTH PERIOD ENDED MARCH 31, 2026
Share capital Statutory reserve
Surplus / (deficit) on revaluation of
Unappropriated
Total
Investments Property and equipment
Non-banking assets
profit
--------------------------------------------- Rupees in '000 ---------------------------------------------
Balance as at January 1, 2025 (audited) | 11,579,360 | 5,066,025 | 749,966 | 900,120 | 26,612 | 3,577,136 | 21,899,219 |
Effect of remeasurement on adoption of IFRS 9 - net of tax | - | - | 90,629 | - | - | - | 90,629 |
Balance as at January 1, 2025 - restated | 11,579,360 | 5,066,025 | 840,595 | 900,120 | 26,612 | 3,577,136 | 21,989,848 |
Profit after taxation for the three month period ended 31 March, 2025 Other comprehensive (loss) / income - net of tax | - | - | - | - | - | 1,602,532 | 1,602,532 |
- | - | (861,034) | - | - | - | (861,034) |
- | - | 1,339 | - | - | - | 1,339 |
(244,731) | (244,731) | |||||
- | - | - | - | - | - | |
- | - | 11,207 | - | - | - | 11,207 |
Movement in deficit on revaluation of investments in debt instruments - net of tax Share of surplus on revaluation of investment of associate - net of tax
Gain on sale of debt investments carried at FVOCI reclassified to profit and loss - net of tax Share of remeasurement loss on defined benefit obligation of associate - net of tax Movement in surplus on revaluation of equity investments - net of tax
Total other comprehensive loss - net of tax - - (1,093,219) - - - (1,093,219)
Transfer to statutory reserve | - 320,506 | - | - - | (320,506) - | |||
Transfer from surplus on revaluation of non-banking asset - net of tax | - - | - | - (1,354) | 1,354 - | |||
Transactions with owners, recorded directly in equity | - | ||||||
Final cash dividend for the year ended December 31, 2024 (Rs.1.70 per share) | - - | - | - - | (1,968,682) (1,968,682) | |||
Balance as at March 31, 2025 (un-audited) - restated | 11,579,360 | 5,386,531 | (252,624) | 900,120 | 25,258 | 2,891,834 | 20,530,479 |
Profit after taxation for the nine month period ended December 31, 2025 Other comprehensive income / (loss) - net of tax | - | - | - | - | - | 4,213,231 - | 4,213,231 |
- | - | 1,501,771 | - | - | - | 1,501,771 |
- | - | (874,614) | - | - | - | (874,614) |
792 | 792 | |||||
- | - | - | - | - | - | - |
- | - | - | - | - | (24,064) | (24,064) |
- | - | 34,812 | - | - | - | 34,812 |
- | - | - | - | 31,187 | - | 31,187 |
Movement in surplus on revaluation of investments in debt instruments through FVOCI- net of tax Gain on sale of debt investments carried at FVOCI reclassified to profit and loss - net of tax
Deficit transferred to profit and loss on reclassification of debt investment - net of tax Share of surplus on revaluation of investments of associate - net of tax Remeasurement (loss) on defined benefit obligations - net of tax
Movement in deficit on revaluation of equity investments - net of tax Movement in deficit on revaluation of non-banking assets - net of tax
Total other comprehensive income - net of tax | - | - | 662,761 | - | 31,187 | (24,064) | 669,884 |
Transfer to statutory reserve | - | 842,647 | - | - | - | (842,647) | - |
Transfer from surplus on revaluation of non-banking asset to unappropriated profit - net of tax | - | - | - | - | (4,058) | 4,058 | - |
Gain on disposal of equity investments at FVOCI transferred to unappropriated profit - net of tax | - | - | (3,791) | - | - | 3,791 | - |
Transactions with owners, recorded directly in equity | |||||||
Interim cash dividend for the year ended December 31, 2025 (Rs.1.50 per share) | - | - | - | - | - | (1,736,904) | (1,736,904) |
Balance as at December 31, 2025 (audited) | 11,579,360 | 6,229,178 | 406,346 | 900,120 | 52,387 | 4,509,299 | 23,676,690 |
Impacts of EIR application - net of tax (note 4.1) | - | - | - | - | - | 16,782 | 16,782 |
Balance as at January 1, 2026 | 11,579,360 | 6,229,178 | 406,346 | 900,120 | 52,387 | 4,526,081 | 23,693,472 |
Profit after taxation for the three Month Period Ended 31 March 2026 Other comprehensive income / (loss) - net of tax | - | - | - | - | - | 1,012,897 | 1,012,897 - |
- | - | (1,291,341) | - | - | - | (1,291,341) |
- | - | (31,790) | - | - | - | (31,790) |
- | - | 151 | - | - | - | 151 |
- | - | 23,000 | - | - | - | 23,000 |
- | - | - | - | - | - | - |
Movement in deficit on revaluation of investments in debt instruments - net of tax
Gain on sale of debt investments carried at FVOCI reclassified to profit and loss - net of tax Share of surplus on revaluation of investment of associate - net of tax
Movement in surplus on revaluation of equity investments - net of tax
Share of remeasurement loss on defined benefit obligations of associate - net of tax
Total other comprehensive loss - net of tax - - (1,299,980) - - - (1,299,980)
Transfer to statutory reserve | - 202,579 | - | - - | (202,579) - |
Transfer from surplus on revaluation of non-banking asset - net of tax | - - | - | - (1,442) | 1,442 - |
Transactions with owners, recorded directly in equity | ||||
Final cash dividend for the year ended December 31, 2025 (Rs.1.70 per share) | - - | - | - - | (1,968,704) (1,968,704) |
Balance as at March 31, 2026 (un-audited) 11,579,360 6,431,757 (893,634) 900,120 50,945 3,369,137 21,437,685
MANAGING DIRECTOR CHIEF FINANCIAL OFFICER DIRECTOR DIRECTOR DIRECTOR
THE BANK OF KHYBER
CONDENSED INTERIM UNCONSOLIDATED CASH FLOW STATEMENT (UN-AUDITED) FOR THE THREE MONTH PERIOD ENDED MARCH 31, 2026
January 1 to
March 31, 2026
January 1 to
March 31, 2025
Note ------- Rupees in '000 -------
CASH FLOW FROM OPERATING ACTIVITIES Profit before taxation Less: Dividend income | 2,108,577 - | 3,402,901 - | ||
Adjustments: | 2,108,577 | 3,402,901 | ||
Net mark-up / return / interest income | (4,314,186) | (5,206,071) | ||
Depreciation - Property and equipment | 31 | 253,204 | 205,041 | |
Depreciation - Non-banking assets acquired in satisfaction of claims | 31 | 13,496 | 11,178 | |
Depreciation - Right-of-use assets | 31 | 192,153 | 186,554 | |
Amortization | 31 | 23,416 | 20,955 | |
(Reversal) of credit loss allowance and write offs - net | 33 | (357,132) | (117,989) | |
Gain on securities | 28 | (66,229) | (520,715) | |
Net loss / (gain) on derecognition of financial assets measured at amortised cost | 29 | 29,686 | (50,971) | |
Gain on disposal of property and equipment - net | 30 | (676) | (667) | |
Finance charges on leased assets | 26 | 97,411 | 100,460 | |
Unwinding of deferred cost on staff loans | 44,805 | 59,348 | ||
Share of profit of associate | (2,785) | (2,968) | ||
(4,086,837) | (5,315,845) | |||
(1,978,260) | (1,912,944) | |||
(Increase) / decrease in operating assets | ||||
Lendings to financial institutions | 3,307,095 | (1,535,164) | ||
Securities classified as FVPL | - | (5,362) | ||
Advances | (2,324,816) | 78,493,716 | ||
Other assets (excluding advance taxation and mark-up receivable) | 898,547 | (1,133,977) | ||
Increase / (decrease) in operating liabilities | 1,880,826 | 75,819,213 | ||
Bills payable | (1,183,307) | (20,523,683) | ||
Borrowings from financial institutions | 53,817,008 | (58,073,108) | ||
Deposits | (14,586,726) | 60,977,994 | ||
Other liabilities (excluding current taxation and mark-up payable) | (22,754) | 909,862 | ||
38,024,221 | (16,708,935) | |||
Mark-up / interest received | 8,393,408 | 9,999,974 | ||
Mark-up / interest paid | (9,036,003) | (12,427,528) | ||
Income tax paid | (1,469,705) | (959,564) | ||
Net cash flow from operating activities | 35,814,487 | 53,810,216 | ||
CASH FLOW FROM INVESTING ACTIVITIES | ||||
Net investments in amortised cost | - | 891,211 | ||
Net investments in securities classified as FVOCI | (38,986,550) | (49,816,242) | ||
Investment in Subsidiary | (1,000,000) | - | ||
Investments in property and equipment | (79,310) | (147,615) | ||
Investments in intangible assets | 17,788 | (34,286) | ||
Disposal of property and equipment | 697 | 1,023 | ||
Net cash flow used in investing activities | (40,047,375) | (49,105,909) | ||
CASH FLOW FROM FINANCING ACTIVITIES | ||||
Payments of lease obligations against right-of-use assets | (204,936) | (250,739) | ||
Dividend paid | (321) | 3 | ||
Net cash flow used in financing activities | (205,257) | (250,736) | ||
Effects of credit loss allowance changes on cash and cash equivalents | (77) | (385) | ||
(Decrease) / increase in cash and cash equivalents | (4,438,222) | 4,453,186 | ||
Cash and cash equivalents at beginning of the period | 28,615,183 | 27,245,369 | ||
Cash and cash equivalents at end of the period | 24,176,961 | 31,698,555 | ||
The annexed notes 1 to 41 form an integral part of these condensed interim unconsolidated financial statements. | ||||
MANAGING CHIEF FINANCIAL DIRECTOR DIRECTOR DIRECTOR DIRECTOR OFFICER
THE BANK OF KHYBER CONDENSED INTERIM CONSOLIDATED STATEMENT OF FINANCIAL POSITION AS AT MARCH 31, 2026 (Un-audited) (Audited) March 31, 2026December 31,
2025
Note -------- Rupees in '000 --------ASSETS | |||
Cash and balances with treasury banks | 7 | 20,220,118 | 25,398,116 |
Balances with other banks | 8 | 3,956,843 | 3,217,067 |
Lendings to financial institutions | 9 | 131,533 | 3,438,549 |
Investments | 10 | 311,241,487 | 274,956,627 |
Advances | 11 | 129,368,281 | 126,705,821 |
Property and equipment | 12 | 4,758,283 | 4,796,539 |
Right-of-use assets | 13 | 1,542,174 | 1,626,161 |
Intangible assets | 14 | 370,743 | 379,645 |
Deferred tax assets | 15 | 2,203,740 | 1,032,911 |
Other assets | 16 | 14,403,545 | 11,748,178 |
Total Assets | 488,196,747 | 453,299,614 | |
LIABILITIES | |||
Bills payable | 17 | 2,029,033 | 3,212,340 |
Borrowings | 18 | 89,514,986 | 35,697,978 |
Deposits and other accounts | 19 | 362,532,839 | 378,123,220 |
Lease liabilities | 20 | 1,757,745 | 1,757,104 |
Subordinated debt | - | - | |
Deferred tax liabilities | - | - | |
Other liabilities | 21 | 10,922,178 | 10,832,282 |
Total Liabilities | 466,756,781 | 429,622,924 | |
NET ASSETS | 21,439,966 | 23,676,690 | |
REPRESENTED BY Share capital | 22 | 11,579,360 | 11,579,360 |
Reserves | 6,431,757 | 6,229,178 | |
Surplus on revaluation of assets | 23 | 57,431 | 1,358,853 |
Unappropriated profit | 3,371,418 | 4,509,299 | |
21,439,966 | 23,676,690 | ||
CONTINGENCIES AND COMMITMENTS | 24 | ||
The annexed notes 1 to 41 form an integral part of these condensed interim consolidated financial statements.
MANAGING CHIEF FINANCIAL DIRECTOR DIRECTOR DIRECTOR DIRECTOR OFFICER
THE BANK OF KHYBER
CONDENSED INTERIM CONSOLIDATED STATEMENT OF PROFIT AND LOSS ACCOUNT (UN-AUDITED) FOR THE THREE MONTH PERIOD ENDED MARCH 31, 2026
January 1 to March 31, 2026 | January 1 to March 31, 2025 | ||
Note | - Rupees | in '000 --------- | |
Mark-up / return / interest earned | 25 | 11,374,268 | 13,500,282 |
Mark-up / return / interest expensed | 26 | 7,145,630 | 8,394,671 |
Net mark-up / interest income | 4,228,638 | 5,105,611 | |
NON MARK-UP / INTEREST INCOME | |||
Fee and commission income | 27 | 304,171 | 228,101 |
Dividend income | - | - | |
Foreign exchange income Income / (loss) from derivatives | 91,831 - | 72,367 - | |
Gain on securities | 28 | 66,229 | 520,715 |
Net (loss) / gain on derecognition of financial assets | |||
measured at amortised cost | 29 | (29,686) | 50,971 |
Share of profit of associate | 2,785 | 2,968 | |
Other income | 30 | 31,927 | 24,783 |
Total non-mark-up / interest income | 467,257 | 899,905 | |
Total income | 4,695,895 | 6,005,516 | |
NON MARK-UP / INTEREST EXPENSES | |||
Operating expenses | 31 | 2,941,211 | 2,720,474 |
Workers Welfare Fund | - | - | |
Other charges | 32 | 25 | 130 |
Total non-mark-up / interest expenses | 2,941,236 | 2,720,604 | |
PROFIT BEFORE CREDIT LOSS ALLOWANCE | 1,754,659 | 3,284,912 | |
(Reversal) of credit loss allowance and write offs - net | 33 | (357,132) | (117,989) |
PROFIT BEFORE TAXATION | 2,111,791 | 3,402,901 | |
Taxation | 34 | 1,096,613 | 1,800,369 |
PROFIT AFTER TAXATION | 1,015,178 | 1,602,532 | |
----------Rupees --------- | |||
Basic and diluted earnings per share | 35 | 0.88 | 1.38 |
The annexed notes 1 to 41 form an integral part of these condensed interim consolidated financial statements.
MANAGING CHIEF FINANCIAL DIRECTOR DIRECTOR DIRECTOR DIRECTOR OFFICER
THE BANK OF KHYBER
CONDENSED INTERIM CONSOLIDATED STATEMENT OF CHANGES IN EQUITY FOR THE THREE MONTH PERIOD ENDED MARCH 31, 2026
Surplus / (deficit) on revaluation of
Unappropriated
Share capital Statutory reserve
Investments
Property and equipment
Non-banking assets
profit Total
--------------------------------------------- Rupees in '000 ---------------------------------------------
Balance as at January 1, 2025 (audited) | 11,579,360 | 5,066,025 | 749,966 | 900,120 | 26,612 | 3,577,136 | 21,899,219 |
Impact of adoption of IFRS 9 - net of tax | - | - | 90,629 | - | - | - | 90,629 |
Balance as at January 1, 2025 - restated | 11,579,360 | 5,066,025 | 840,595 | 900,120 | 26,612 | 3,577,136 | 21,989,848 |
Profit after taxation for the three month period ended 31 March, 2025 Other comprehensive (loss) / income - net of tax | - | - | - | - | - | 1,602,532 | 1,602,532 |
- | - | (861,034) | - | - | - | (861,034) |
- | - | 1,339 | - | - | - | 1,339 |
(244,731) | (244,731) | |||||
- | - | - | - | - | - | |
- | - | 11,207 | - | - | - | 11,207 |
Movement in deficit on revaluation of investments in debt instruments - net of tax Share of surplus on revaluation of investment of associate - net of tax
Gain on sale of debt investments carried at FVOCI reclassified to profit and loss - net of tax Share of remeasurement loss on defined benefit obligation of associate - net of tax Movement in surplus on revaluation of equity investments - net of tax
Total other comprehensive loss - net of tax - - (1,093,219) - - - (1,093,219)
Transfer to statutory reserve | - 320,506 | - | - - | (320,506) - | |||
Transfer from surplus on revaluation of non-banking asset - net of tax | - - | - | - (1,354) | 1,354 - | |||
Transactions with owners, recorded directly in equity | - | ||||||
Final cash dividend for the year ended December 31, 2024 (Rs.1.70 per share) | - - | - | - - | (1,968,682) (1,968,682) | |||
Balance as at March 31, 2025 (un-audited) | 11,579,360 | 5,386,531 | (252,624) | 900,120 | 25,258 | 2,891,834 | 20,530,479 |
Profit after taxation for the nine month period ended December 31, 2025 Other comprehensive income / (loss) - net of tax | - | - | - | - | - | 4,213,231 - | 4,213,231 |
- | - | 1,501,771 | - | - | - | 1,501,771 |
- | - | (874,614) | - | - | - | (874,614) |
792 | 792 | |||||
- | - | - | - | - | - | - |
- | - | - | - | - | (24,064) | (24,064) |
- | - | 34,812 | - | - | - | 34,812 |
- | - | - | - | 31,187 | - | 31,187 |
Movement in surplus on revaluation of investments in debt instruments through FVOCI- net of tax Gain on sale of debt investments carried at FVOCI reclassified to profit and loss - net of tax
Deficit transferred to profit and loss on reclassification of debt investment - net of tax Share of surplus on revaluation of investments of associate - net of tax Remeasurement (loss) on defined benefit obligations - net of tax
Movement in (deficit) on revaluation of equity investments - net of tax Movement in deficit on revaluation of non-banking assets - net of tax
Total other comprehensive income - net of tax | - | - | 662,761 | - | 31,187 | (24,064) | 669,884 |
Transfer to statutory reserve | - | 842,647 | - | - | - | (842,647) | - |
Transfer from surplus on revaluation of non-banking asset to unappropriated profit - net of tax | - | - | - | - | (4,058) | 4,058 | - |
Gain on disposal of equity investments at FVOCI transferred to unappropriated profit - net of tax Transactions with owners, recorded directly in equity | - | - | (3,791) | - | - | 3,791 | - |
Interim cash dividend for the year ended December 31, 2025 (Rs.1.50 per share) | - | - | - | - | - | (1,736,904) | (1,736,904) |
Balance as at December 31, 2025 (audited) | 11,579,360 | 6,229,178 | 406,346 | 900,120 | 52,387 | 4,509,299 | 23,676,690 |
Impacts of EIR application - net of tax (note 4.1) | - | - | - | - | - | 16,782 | 16,782 |
Balance as at January 1, 2026 | 11,579,360 | 6,229,178 | 406,346 | 900,120 | 52,387 | 4,526,081 | 23,693,472 |
Profit after taxation for the three Month Period Ended 31 March 2026 | - | - | - | - | - | 1,015,178 | 1,015,178 |
Other comprehensive income / (loss) - net of tax | - |
- | - | (1,291,341) | - | - | (1,291,341) | |
- | - | (31,790) | - | - | - | (31,790) |
- | - | 151 | - | - | - | 151 |
- | - | 23,000 | - | - | - | 23,000 |
- | - | - | - | - | - | - |
Movement in deficit on revaluation of investments in debt instruments - net of tax
Gain on sale of debt investments carried at FVOCI reclassified to profit and loss - net of tax Share of surplus on revaluation of investment of associate - net of tax
Movement in surplus on revaluation of equity investments - net of tax
Share of remeasurement loss on defined benefit obligations of associate - net of tax
Total other comprehensive loss - net of tax - - (1,299,980) - - - (1,299,980)
Transfer to statutory reserve | - 202,579 | - | - - | (202,579) | - | |
Transfer from surplus on revaluation of non-banking asset - net of tax Transactions with owners, recorded directly in equity | - - | - | - (1,442) | 1,442 | - | |
Final cash dividend for the year ended December 31, 2025 (Rs.1.70 per share) - - - | - | - | (1,968,704) | (1,968,704) | ||
Balance as at March 31, 2026 (un-audited) 11,579,360 6,431,757 (893,634) | 900,120 | 50,945 | 3,371,418 | 21,439,966 | ||
The annexed notes 1 to 41 form an integral part of these condensed interim consolidated financial statements.
MANAGING DIRECTOR CHIEF FINANCIAL OFFICER DIRECTOR DIRECTOR DIRECTOR
THE BANK OF KHYBER
CONDENSED INTERIM CONSOLIDATED CASH FLOW STATEMENT (UN-AUDITED) FOR THE THREE MONTH PERIOD ENDED MARCH 31, 2026
January 1 to
March 31, 2026
January 1 to
March 31, 2025
CASH FLOW FROM OPERATING ACTIVITIES
Note
------- Rupees in '000 -------
Profit before taxation 2,111,791 3,402,901
Less: Dividend income - -
2,111,791 3,402,901
Adjustments:
Net mark-up / return / interest income | (4,326,049) | (5,206,071) | |
Depreciation - Property and equipment | 31 | 253,204 | 205,041 |
Depreciation - Non-banking assets acquired in satisfaction of claims | 31 | 13,496 | 11,178 |
Depreciation - Right-of-use assets | 31 | 192,153 | 186,554 |
Amortization | 31 | 23,416 | 20,955 |
(Reversal) of credit loss allowance and write offs - net | 33 | (357,132) | (117,989) |
Gain on securities | 28 | (66,229) | (520,715) |
Net loss / (gain) on derecognition of financial assets measured at amortised cost | 29 | 29,686 | (50,971) |
Gain on disposal of property and equipment - net | 30 | (676) | (667) |
Finance charges on leased assets | 26 | 97,411 | 100,460 |
Unwinding of deferred cost on staff loans | 44,805 | 59,348 | |
Share of profit of associate | (2,785) | (2,968) | |
(4,098,700) (5,315,845) | |||
(Increase) / decrease in operating assets Lendings to financial institutions Securities classified as FVPL
Advances
Other assets (excluding advance taxation and mark-up receivable)
Increase / (decrease) in operating liabilities
Bills payable
Borrowings from financial institutions Deposits
Other liabilities (excluding current taxation and mark-up payable)
(1,986,909) (1,912,944)
3,307,095 | (1,535,164) |
- | (5,362) |
(2,324,816) | 78,493,716 |
907,174 | (1,133,977) |
1,889,453 75,819,213
(1,183,307) | (20,523,683) |
53,817,008 | (58,073,108) |
(15,590,381) | 60,977,994 |
(22,732) | 909,862 |
37,020,588 (16,708,935)
Mark-up / interest received 8,393,408 9,999,974
Mark-up / interest paid (9,031,130) (12,427,528)
Income tax paid (1,470,923) (959,564)
Net cash flow from operating activities CASH FLOW FROM INVESTING ACTIVITIES | 34,814,487 | 53,810,216 |
Net investments in amortised cost | - | 891,211 |
Net investments in securities classified as FVOCI | (38,986,550) | (49,816,242) |
Investments in property and equipment | (79,310) | (147,615) |
Investments in intangible assets | 17,788 | (34,286) |
Disposal of property and equipment | 697 | 1,023 |
Net cash flow used in investing activities | (39,047,375) | (49,105,909) |
CASH FLOW FROM FINANCING ACTIVITIES | ||
Payments of lease obligations against right-of-use assets | (204,936) | (250,739) |
Dividend paid | (321) | 3 |
Net cash flow used in financing activities | (205,257) | (250,736) |
Effects of credit loss allowance changes on cash and cash equivalents (77) (385) (Decrease) / increase in cash and cash equivalents (4,438,222) 4,453,186
Cash and cash equivalents at beginning of the period 28,615,183 27,245,369
Cash and cash equivalents at end of the period 24,176,961 31,698,555 The annexed notes 1 to 41 form an integral part of these condensed interim consolidated financial statements.
MANAGING CHIEF FINANCIAL DIRECTOR DIRECTOR DIRECTOR DIRECTOR OFFICER