Financial Results for the Half year ended June 30, 2025

The Bank of Khyber

.USTODIAN OF RICH VALUES

BOICHO/CS/2025

Pakistan Stock Exchange Limited

Stock Exchange Building Stock Exchange Road KARACHI.

Dear Sir

August 26, 2025

We have to inform you that the Board of Directors of our Bank in their 201" meeting held on Tuesday, August 26, 2025 at 10:00 a.in., at Peshawar, recommended the following:

1. CASH DIVIDEND

   An interim Cash Dividend for the half year ended June 30, 2025 at Rs.1.50 per share, i.e.15%. This is in addition to the interim Dividend already paid at Rs. NIL per share i.e. NIL%

2. BONUS SHARES NIL

3. RIGHT SHARES NIL

4. ANY OTHER ENTITLEMENT / CORPORATE ACTION NIL

5. ANY OTHER PRICE — SENSITIVE INFORMATION NIL

The financial results of the Bank which includes Statement of Profit or Loss including Earning/(Loss) Per Share for the current period and cuinulatively 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 recommended entitlement will be paid to the shareholders whose names will appear in the Register of Members on September 05, 2025

The Share Transfer Books of the company will be closed from September 08, 2025 to September 10, 2025(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 September 05, 2025 will be treated in time for the purpose of the above entitlement to the transferees.

Financial Statements of the Bank for the half year ended June 30, 2025, will be transmitted through PUCARS separately, within the specified time.

Yours sincerely,

Company Secretary

Office: BOK Tower 24-The Mall Peshawar Cantt. ” UHN:'09s

Khyber Pakhtunkhwa

! 122 7’0 20

95 ’ ”I} https://www.bok.com.pk

THE BANK OF KHYBER

CONDENSED INTERIM STAT EMEHT OF PROFIT AND LOSS ACCOUNT (UN-AUDITED) FOR THE SIX MONTH PERIOD ENDED JUNE 30, 2025

Note

Quarter ended Period ended

April 1 to April 1 to January 1 to January 1 to

June 30, 2025 June 30, 2024 June 30, 2025 June 30. 2024

- -- Rupees in '000 ---------

(Restated) (Restated)

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

23 14,088,548 16,8C2,906 27,588,830 33.879,063

24 9,348,813 12,757,143 17,743,484 26,195,998

PROFIT AFTER TAXATION 1,76 2,834 765,951 3,365,366 ,550 699

Ba sic and dilute d earnings per share

---Rupees ---------

33 _ _152 _

(Restated)

1.34

The annexed notes 1 to 41 form an integral part of these condensed interim financial statements

MANAGING DIRECTOR

C HIEF FINANCIAL OFFICER

DIR ECTOR DIR ECTOR

DIRECTOR

NET ASSETS 23,264,110 21,899.219

Unappropriated profit

CONTIN GENCIES AND COMMITMENTS

4,307,246 3,577,136

23,264,110 21,899 215

22

The annexed notes 1 to 41 form an integ ral part of these condensed interim financial statements

MANAGING DIRECTOR

CHIEF FINANCIAL OFFIC ER

DIRECTOR DIRECTOR DIRECTOR

THE BANK OF KHYBER

CONDENSED INTERIM CASH FLOW STATEMENT (UN-AUDITED)

FOR THE SIX MONTH PERIOD ENDED JUNE 30, 2025

CASH FLOW FROM OPERATING ACTIVITIES

Profit before taxation Less: Dividend income

Adjustments:

Net mark-up / return / interest income Depreciation - Property and equipment

Depreciation - Non-banking assets acquired in satisfaction of claims Depreciation - Right-of-use assets

Amortization

(Reversal o§ / credit loss allowance and write offs - net Unrealised loss on investments measured at FVPL Gain on disposal of property and equipment - net (Gain)/ loss on early culmination of lease

Finance charges on leased assets

Net loss/ (gain) on derecognition of financial assets Unwinding of deferrea cost on staff loans

Exchange loss/ (gain) on cash and cash equivalents Share of profi1 of associate

(Increase) / decrease in operating assets Lendings to financial institutions Securities classified as FVPL

Advances

Other assets (excluding mark-up receivable)

(Decrease) / increaso In operating liabilities Bills payable

Borrowings from financial institutions Deposits

Other liabilities (excluding current taxation and mark-up payable)

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

Net cash flow from operating activities

CASH FLOW FROM INVESTING ACTIVITIES

Nel investments in amortised cost

Net investments in securities classified as FVOCI Dividends received

investments in property and equipment Investments in intangible assets Disposal of property and equipment

Net cash flow used In investing activities

CASH FLOW FROM FINANCING ACTIVITIES

Payrnen1s of lease obligations against right-of-use assets Dividend paid

Net cash flow used in financing activitios

Effects ol credit loss allowance changes on cash and cash equivalents Effects of exchange rate changes on cash and cash equivalents Increase In cash and cash oquivalents

Cash and cash equivalents at beginning of the period Cash and cash equivalents at end of the period

January 1 to January 1 lo

June 30, 2025 June 30, 2024 Note ------- Rupees in '000 --•---

(Restated)

7,194.438 3,481.214

- 213

7,194,438 3.481,001

29

29

29

29

31

26

28

28

24

27

(9,661,527) (6,698.195)

(2,467,089) (3.217.194)

27,778,315 (166,163)

26,497,613 34,783,066

(19,641,987) (21.406.401)

(2,285,498) (962,853)

89,231,131 13,486.g47

(69,321,420) (3,858,197)

(504,176) (470.548)

(1,950,361) (1.639.363)

(2,454,537) (2,109.911)

(118) (518)

100,831 (26.382)

17,555,887 7,491.039

27,245,369 27,855,805

44,801,256 35,347.744

The annexed noles 1 to 41 form an integral part of lhese condensed interim financial statements.

MANAGING DIRECTOR

CHIEF FINANCIAL DIRECTOR OFFIC ER

DIRECTOR DIRECTOR

THE BANK OF KHYBER

CONOENSEO INTERIM STATEMENT OF CHANGES {N EQUITY FOR THE SIX MONTH PERIOO ENDED JUNE 30, 2025

Share

Total

Movement in der+cit on revaMaiion of investments in debl insfrun›ents Ihrougl› FVOCI nel of tax Share of surplus on revaluation of investment of ass‹

Share of remeasuremenl loss on defined bene£n obligation of associate - nel of tax

Movementinsuq4usonrvvzuaGonofuq«ityinvestneus-uelo|1a,

l•tovemeni in surplus on revaluation of invesinienis in oebi instruments through r voci. net or tax Share of surplus on revalumon of investments of associaie • net of tax

Ren›easureinent gairt on defined benefit obligations - nel of lax

Share o/ renteast›rentont gain on defined benefit obligaiiofl of associate - net of tax

Gain on sale of debi i‹›vestn1enls carried al FVOCI reciassihed to profii and loss - nel of lax F.ovemenl in stirptus on revaI‹inIiorI of equity investments - nel of lax

Movemenl in deficil oi› reval«nion of non-banking gssets - net of lax

Movement in swphis on revalu•atiun of iiivestruoius in detil instruments Ihr‹ni9Ii £fOCl - net or law Gain on sale of debi in*esIiuenls carried at FVOCI reclassified to profil ar+d loss - net of la›

Share or nuns on revaluation of investment or associate - net or fax blovemeul in siJipIvis on revaltiatioi› of er uity investments - net of lax

To{alo1›ercompiohenWve*nss- netufTa, TransfefCostatutocyrese‹ve

J1,579.360

5,739,098

900,120

23,g0n

4.307.246 28,264,1IO

Trans(erConisunituso«evaluatonofnon-ha»Wngassetto unapxo¿i,ñdp,oGT- netoTta, Ga»onmsposaloteQuitynvet»e:satrvoclofass%ae‹a«se«wd‹ouappuwzeapni -,‹ofui* Transactionswil,owners,‹eco‹dedai,eclyiuequily

(673,073)

2.708

a,79 i

(98.986)

Final cash dividend for the year e»ded December 31. 2024 (Rs.1.70 per sl›are) Balance as at June 30, 2025 (cm-a«dited)

DIRECTOR

"

lT nexednoles 1 to4t To ni zn ntegraipnnof tnesecondensed,nen»,fna,ciul sl*‹enie',ts

(1,968.682) (1.96B.682)

MANAGING DIREC TOR CHIEF FINANC IAL OFFICER

DfRCC TOR

DIR EC TO ft