Bank Of KhyberPSX: BOK

Financial Results for the Quarter ended September 30, 2025

Oct 29, 2025 at 10:08 AM UTC · Issued by Bank of Khyber

The Bank of Khyber

CUSTODIAN OF RIGH K/HO/CS/10-29/2025

The General Manager

Pakistan Stock Exchange Limited Stock Exchange Building

Stock Exchange Road Karachi.

October 29, 2025

Dear Sir

FINANCIAL RESULTS FOR THE QUARTER ENDED SEPTEMBER 30, 2025

We have to inform you that the Board of Directors of our Bank in their 202"' meeting held on Wednesday, October 29, 2025 at 11:00 a.in., at The Bank ofKhyber, Head Office, BOK Tower, 24 -The Mall, Peshawar, recommended the following:

CASH DIVIDEND
BONUS SHARES
RIGHT SHARES
ANY OTHER ENTITLEMENT / CORPORATE ACTION
ANY OTHER PRICE - SENSITIVE INFORMATION
The financial results of the Bank are attached which includes:
NIL NIL NIL NIL NIL
1. Statement of Profit or Loss including Earning/(Loss) Per Share for the current interim 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);
2. Statement of Financial Position;
3. Statement of Changes in Equity; and
4. Statement of Cash Flows.

The above entitlement will be paid to the shareholders whose names will appear in the Register of Members on NIL.

The Share Transfer Books of the Bank 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 September 30, 2025 will be transmitted through PUCARS separately, within the specified time.

Yours sincerely,

Raza Moh in Qizilbash

Company S cretary

Office: BOK Tower 24-The Mall Peshawar Cantt. Khyber Pakhtunkhwa

UHN ( 91! :22 7'0 2:

ss - https://www.bok.com.pk

THE BANK OF KHYBER CONDENSED INTERIM STATEMENT OF FINANCIAL POSITION
AS AT SEPTEMBER 30, 2025
	(Un-audited) September 30,		(Audited) December 31,
	2025		2024
Note -------- Rupees in '000 --------
ASSETS
Cash and balances with treasury banks	5
Balances with other banks	6
Lendings to financial institutions	7
Investments	8
Advances	9
Property and equipment	10
Right-of-use assets	11
Intangible assets	12
Deferred tax assets	13
Other assets	14
Total Assets		481,810,472	477,563,867
LIABILITIES
Bills payable	15
Borrowings	16
Deposits and other accounts	17
Lease liabilities	18
Subordinated debt
Deferred tax liabilities
Other liabilities	19
Total Liabilities		458,962,331	455,664,648
NET ASSETS		22,848,141	21,899,219
REPRESENTED BY
Share capital	20	11,579,360	11,579,360
Reserves		6,060,540	5,066,025
Surplus on revaluation of assets	21	1,350,781	1,676,698
Unappropriated profit		3,857,460	3,577,136
		2 848 141	1 99 219
CONTINGENCIES AND COMMITMENTS	22

27,340,119	23,993,095
3,984,512	3,252,274
22,993,190	133,574
282,013,480	282,766,597
122,325,763	146,881,971
4,142,156	4,293,173
1,661,745	2,059,970
381,619	361,365
947,859	1,193,562
16,020,029	12,628,288

1,577,810	21,951,353
61,911,312	133,531,771
374,340,434	277,641,989
1,799,528	2,147,700
19,333,247	20,391,835

The annexed notes 1 to 40 form an integral part of these condensed interim financial statements.

MANAGING DIRECTOR

CHIEF FINANCIAL OFFICER

DIRECTOR DIRECTOR DIRECTOR

THE BANK OF KHYBER CONDENSED INTERIM STATEMENT OF PROFIT AND LOSS ACCOUNT (UN-AUDITED)

FOR THE NINE MONTH PERIOD ENDED SEPTEMBER 30, 2025

Quarter ended Period ended

July 1 to September	July 1 to September	January 1 to September	January 1 to September
30, 2025	30, 2024	30, 2025	30, 2024

Note

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

(Restated) (Restated)

249,788	217,329	800,602	700,621
	178		391
204,438	143,804	486,600	481,132
718,895	42,540	2,215,468	41,772
7,494	(22,124)	17,104	(24,318)
6,922	2,039	15,388	11,182
40,491	34,948	113,004	100,660

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

23 13,597,221 16,168,999 41,186,051 50,048,062

24 8,918,549 11,623,482 26,662,033 37,819,480

Net mark-up / interest income NON MARK-UP / INTEREST INCOME		4,678,672	4,545,517	14,524,018	12,228,582
Fee and commission income	25
Dividend income
Foreign exchange income Income from derivatives
Gain on securities	26
Net gain / (loss) on derecognition of financial assets
measured at amortised cost	27
Share of profit of associate
Other income	28
Total non-mark-up / interest income		1,228,028	418,714	3,648,166	1,311,440
Total income		5,906,700	4,964,231	18,172,184	13,540,022
NON MARK-UP / INTEREST EXPENSES
Operating expenses Workers Welfare Fund	29
Other charges	30
Total non-mark-up / interest expenses		2,837,078	2,614,869	8,526,596	7,601,395
PROFIT BEFORE CREDIT LOSS ALLOWANCE		3,069,622	2,349,362	9,645,588	5,938,627
Reversal of credit loss allowance and write offs - net	31	(340,213)	(250,242)	(958,685)	(142, 191)
PROFIT BEFORE TAXATION		3,409,835	2,599,604	10,604,273	6,080,818
Taxation	32	1,802,625	1,518,074	5,631,697	3,448,589
PROFIT AFTER TAXATION		1,607,210	1,081,530	4,972,576	2,632,229
			----------Rupees -------
Basic and diluted earnings per share	33	1.39	(Restated) 0.93		4.29	(Restated) 2.27

2,837,008	2,613,319	8,526,366	7,599,539
70	1,550	230	1,856

The annexed notes 1 to 40 form an integral part of these condensed interim financial statements.

MANAGING DIRECTOR

CHIEF FINANCIAL OFFICER

DIRECTOR DIRECTOR

DIRECTOR

THE BANK OF KHYBER

CONDENSED INTERIM CASH FLOW STATEMENT (UN-AUDITED)

FOR THE NINE MONTH PERIOD ENDED SEPTEMBER 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 of 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 (gain) / loss on derecognition of financial assets Unwinding of deferred cost on staff loans

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

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

Advances

Other assets (excluding mark-up receivable)

(Decrease) I increase in operating liabilities Bills payable

Borrowings from financial institutions Deposits

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

(2,667,142)	14,942,021
2,775,022	(39,867,399)
	391
(479,458)	(521,010)
(83,819)	(33,121)
13,638	12,182

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

January 1 to January 1 to

September 30, September 30,

2025 2024

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

(Restated)

10,604,273 6,080,818

- 391

10,604,273 6,080,427

(14,819,426)	(12,550,915)
628,089	565,350
33,533	30,577
565,613	557,304
63,563	60,314
(958,685)	(142,191)
1,650	(35,258)
(11,251)	(8,101)
(3,904)	3,492
295,408	322,333
(17,104)	24,318
138,025	128,302
(100,831)	11,241
(15,388)	(11,182)

(14,200,708) (11,044,416)

(3,596,435) (4,963,989)

(22,842,152)	(8,000,000)
5,402	(1,420,667)
25,558,358	28,793,758
(78,048)	4,945,061

2,643,560 24,318,152

(20,373,543)	(2,251,937)
(71,620,459)	(29,319,749)
96,698,445	30,646,597
833,242	754,787

5,537,685 (170,302)

37,621,740 47,028,476

(28,177,248) (36,426,074)

(5,133,901) (1,665,056)

Net cash flow from operating activities

CASH FLOW FROM INVESTING ACTIVITIES

8,895,401

28,121,207

Net 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

(441,759)

(25,466,936)

CASH FLOW FROM FINANCING ACTIVITIES

Payments of lease obligations against right-of-use assets

(807,064)

(694,565)

Dividend paid

(3,668,030)

(1,639,416)

Net cash flow used in financing activities

(4,475,094)

(2,333,981)

Effects of credit loss allowance changes on cash and cash equivalents

(117)

(304)

Effects of exchange rate changes on cash and cash equivalents Increase in cash and cash equivalents

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

100,831 (11,241)

4,079,262 308,745

27,245,369 27,855,805

31,324,631 28,164,550

The annexed notes 1 to 40 form an integral part of these condensed interim financial statements.

MANAGING DIRECTOR

CHIEF FINANCIAL DIRECTOR OFFICER

DIRECTOR DIRECTOR

THE BANK OF KHYBER

conOeuszo+uisR siAiEmzNiorcnAuszs+wzov+m

FORTHENlNEWONTlHPERlODENDED$EPTEMBER30,20y5

676.766

676,766

1 .406

(916)

1,406

(916

983

Balance as at December 31, 2023 (audited)

11.027,905

4,343,001

(823,221)

900,1 20

47723

4,B05.756

20.301.284

Impact of adoplion of IFRS 9 - net of tax (note 4.1)

729,764

(1.949,528)

(1.219.764)

Balance as at January 1, 2024 after adoption of IFRS 9

11,027.Nos

4,343,00a

(93.4F7)

900.120

47,723

2.856.228

19.081,520

Proñt after taxation for lhe nine month period ended S eplember 30, 2024 - restated

Other comprehensive income / goes) - net of tax

2.632.229

2,632,229

Movement in deficit on revaluation of investments in debt instruments through FVOCI- net of tax

Share of surplus on revalualion of invesfmenl of associate - net of lax

Share or remeasurement loss on defined benefit obligation of associate - net or tax Movement in surplus on revaluation of equity investments - net of tax

679,155

(916)

678.239

526.446

(526.446)

Transfer from surplus on revaluation of non-banking asset to unappropriated profit - net of lax

(6,050)

6.050

Transactions with owners, recorded directly in equity

Final cash dividend for the year ended December 31. 2023 (Rs.1.50 per share)

Bonus shares issued for the year ended December 31, 2023 (Rs. 0.50 per share)

Balance as at September 30, 2024 (un•audite d) - restated

11.579.360

4.869.447

585.698

900.120

41.673

2,761.326

20.737.624

Profit aRer taxation for the three month period ended December 31. 2024 Other comprehensive income / (loss) - new of tax

982,892

982.892

(58.742) 32.P64

21.944

5 3

32.964

(1 3 520

Movement in surplus on revaluation of investments in debt inslrumenis through FVOCI- net of lax Share of surplus on re Valuation of inveslmenls of associate - net of tax

Remeasuremen I gain on defined benefil obligations - net of lax

Share of remeasuremenl gain on defined benefil obligation of associate - nel of tax

Gain on sale of debt investmen Is carried at FVOCI reelassified lo prorrt and loss - net of lax Movement in surg}us on revaluation of equity investments - net of lax

Movement in deficit on revaluation of non-banking aseels - net or iax

Tolal olher comprehensive income - nel of tax

Transfer to statuiory reserve

5.958

26,612

Transfer from surplus on revaluation of non-banking asset to unapproprialed proFrt - net of tax Gain on disposal of equity inveslmenls al FVOCI transferred to unapproprialed profit - nel of tax Balance as at December 31, 2024 (audited)

Impacl of ad apti0 n of IFRS 9 - net of tax (noie 4.1.1 )

Balance as at January 1, 2025 aAer adoption of IFRS 9

ProFrt aRer taxation for lhe nine monlh period ended Seplember 30. 2025 Other comprehensive income / nossj - net of iax

Movement in surplus on revaluation of investments in debt instruinenis through FVOCI - net of Fax

Gain on sale of debt inveslmenIs carried al FVOCI reclassified to profit and loss - net of lax Share of surplus on revaluation of investment of associate - net of tax

Moyemen4 in surplus on revaluation of equity investments - net of tax

Movement of deficit on debl investment reclassified from FVOCI to FVPL- net of tax Total other comprehensive loss - net of tax

Transfer to s]auory reserve

Transfer from surplus on revaluation of non-banking assel to unapproprialed profit - net of tax

Gain on disposal of equity investments at FVOCI of associa e transferred to unappropfialed proFñ - net of tax

Trans actions with owners, reCorded direc tly in e quity

Final Cash dividend for the year ended December 31. 2024 (Rs.1-70 per share) Interim cash dividend for lhe year ending December 31. 2025 (Rs.1.50 per share) Balance as at September 30, 2025 (un-audited)

The annexed noles 1 to 40 form an integral part of lhese condensed inle/im financial slalements.

CHIEF FINANCIAL OFFICER

22,553

DIRECTOR

170,226

67,193

DIRECTOR

24,997 (10e.578)

1.541

4.os9

:s.7g1

DIRECTOR

178;703

11,579,360

5,066,025

26,61 2

45.005

792

45.005

792

67.193

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