Bank Of PunjabPSX: BOP

Financial Results for the 3rd Quarter ended September 30, 2025

Oct 30, 2025 at 10:27 AM UTC · Issued by Bank of Punjab

HO/Corp. Affairs/25/Sfl6

Corporate Affairs Department, Head Office, BOP Tower, 10-B, Block E/II, Main Boulevard, Gulberg-III, Lahore.

Tel: +92-42-35783843, 35783976

Fax: +92-42-35783975

corporate.affairs@bop.com.pk kamran.hafeez@bop.com.pk

October 3 . 2025

The General Manager,

Pakistan Stock Exchange Limited,

Stock Exchange Building, Stock Exchange Road, Karachi.

FINAN IAL RESULT OF THE BANK OF PUNJAB FOR

THE 9 OUARTER ENDED SEPTEMBER a0. 2D2s

Dear Sir,

We are pleased to inform you that the Board of Directors of the Bank of Punjab in their meeting held on Thursday. October ao. ooze at oz:oo p.m. in the Bank's Board Room at its Head Office, Lahore have approved the Quarterly (Un-audited) Financial Statements of the Bank for the 3'd quarter ended September 3o,2O•s

CASH DIVIDEND
BONUS SHARES
RIC•HT SHARES
-——-NIL-----------
AND / OR
AND / OR
ANY OTHER ENTITLEMENT CORPORATE ACTION
AND / OR
ANY OTHER PRICE-SENSITIVE INFORMATION

www,bop.com.pk

UAN: 111 200 100

-----------NIL-----------

AND / OR

(02)

Corporate Affairs Department, Head Office, BOP Tower, 10-B, Block E/II, Main Boulevard, Gulberg-III, Lahore.

Tel: +92-42-35783843, 35783976

Fax: +92-42-35783975

corporate.affairs@bop.com.pk kamran.hafeez@bop.com.pk

The required Standalone and Consolidated Statements of:

Financial position, Profit and Loss, Changes in Equity and Cash Flows are attached as:

» Annexure — A (Standalone)

Annexure — B (Consolidated)

"1’he Quarterly Report of the Bank for the 3'd quarter ended September 3o, 2025 All be transmitted through PUCARS separately, within the specified time.

Thank you.

Kind regards,

KAMRAN HAFEEZ

Company Secretary

Enel. As Above.

BOP

THE BANK OF PUNJAB

UNCONSOLIDATED FINANCIAL STATEMENTS FOR TI3E PERIOD ENDED SEPTEMBER 30, 2025

THE BANK OF PUNJAB

UNCONSOLIDATED CONDENSED INTERIM STATEMENT OF FINANCIAL POSITION AS AT SEPTEMBER 30, 2025

ASSETS

Cash and balances with treasury banks - net Balances with other banks - net

Lendings to financial institutions - net Investments - net

Advances - net Property and equipment Right-of-use assets Intangible assets

Deferred tax assets - net Other assets - net

Total assets

LIABILITIES

Bills payable

Borrowings

Deposits and other accounts Lease liabilities Subordinated debts Deferred tax liabilities Other liabilities

Totql liabilities

Note 5

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

2025 2024

Rupees in '000'

104,599,534		100,773,480
3,835,200		3,260,824
19,403,715		14,769,016
1,443,925,667		1,320,915,551
785,004,642		777,397,391
29,255,321		28,554,791
12,747,030		12,865,764
2,727,451		2,471,867
9,306,207		9,051,188
125,012,355		109,919,338

2,535,817,122 2,379,979,210

7,320,838	7,636,873
389,988,594	409,005,930
1,885,105,288	1,710,287,720
17,772,497	17,101,125
30,816,332	30,820,106
106,617,581	112,596,311

2,437,621,130 2,287,448,065

NET ASSETS

REPRESENTED BY

Share capital - net Reserves

Surplus on revaluation of assets - net of tax Unappropriated profit

98•195•992

22 32,452,535

20,016,794

23 9,148,931

36,577,732

98,195,992

. 92,531,145

32,452,535

17,626,801

7,954,370

34,497,439

92,531,145

CONTINGENCIES AND COMMITMENTS 24

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

Chief Financial Officer President Chairman Director

Director

THE BANK OF PUNJAB

UNCONSOLIDATED CONDENSED INTERIM STATEMENT OF PROFIT AND LOSS ACCOUNT (UN-AUDITED) FOR THE PERIOD ENDED SEPTEMBER 30, 2025

fi/otc

Quarter Ended Period Ended Restated Restated

September 30, September 30, September 30, September 30, 2025 2024 2025 2024 Rupees in '000’

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

25 67,104,538 92,737,931 202,190,976 265,460,857

26 44,456,379 78,655,773 143,730,943 234,804,693

Net mark-up interest income

NON MARX-UP / INTEREST INCOME

22,648,159

14,082,158

58,460,033

30,656,164

Fee and commission income

3,043,829

9,876,523

7,560,714

Dividend income

50,079

99,872

2!9,422

262,578

Foreign exchange income (loss)

908,174

(101,457)

Q63Q427

661,594

Income (loss) from derivatives

Gain on securities - net

939,119

2,825,054

3,607,719

4,914,338

Net (loss) gain on derecognition of financial assets measured at amortised cost

(214,266)

(100,977)

(783,315)

1,261,041

Other income

352,421

48,649

524,550

I ,082, l07

’I'otal non-markup interest income

5,598,157

5,814,970

15,076,326

15,742,372

Total income

28,246,316

19,897,128

73,536,359

46,398,536

NON MARK-UP / INTEREST EXPENSES

Operating expenses

14,928,254

12,579,487

44,165,185

34,886,656

Workers' Welfare Fund

250,265

288,543

783,613

375,553

Other charges

64,238

4,393

68,224

6,046

Total non-markup interest expenses

15,242,757

12,872,423

45,017,022

35,268,255

Profit before credit loss allowance

13,003,559

7,024,705

28,519,337

11,130,28 I

Charge (reversal) of credit loss allowance and write offs - net

1,764,688

(74,662)

I,!z2,5*7

(3,48T,016)

PROFIT BEFORE TAXATION

J',099,367

26,396,790

t4 N,297

Taxation - net

6,093,734

3,487,769

14,446,824

6,187,983

PROFIT AFTER TAXATION

5,145,137

3,6 J9

11,949,966

8,423,314

Basic earnings per share - Rupees

1.10

3.65

2.57

Diluted earnings per share - Rupees

1.57

I.10

3.65

2.57

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

Chief Financial Officer

Chairman Director

Director

TH E 8Ai•4K OF PttNJAB

UNCONSOLIDATED CONDEf'fSED IHTERIM STATEMENT OF CHAi‘4GCS Ii'4 EQUITY tU8-AUDITED) FOR 7HE PERIOD Ei'lDED SEPTEMBER 3#, 2025

Svrgl••/IEhficit) • ras of to +a

Balance as on January OT , 2024 - audied

Elect of flat rims sdopiion of IFRS•9 • net of tax Balance u on January 01. 2024 - as regaled

Pzofic aRer taxation for the period ended September 30, 2024 - as resaIed Movement in defieil on revaluation of invostmenis in d

32,7l5,693 {261,158) 2.215,040 12,736.689 (2,926.006) 4.754.559 3l,S2I,395 80,754,612

3 J2+so3 - ‹4 62I,z7ij ti,<9<,ssaj

32.7I5.693 (263,118) 2,215.040 12.736,689 400.C0I 4,3S4,159 26.700.024 79,259,648

2.295.207

89.374

8.423.3I4 8,423,314

Movement in surplus on revaluation o£ cquily investments classified as

rvoci . «url

TorsJ other comprehensive income - net of tex for thr period ended

Scpitmbcr 30. 2024

Trarufer to atelutuiy rutrvc during the period

Transfer from surplus on revaluation of equity investmenu olwified or

FVOC1to*n•ppmpñmteJpmf‹ondixpmal T*en0kr£mmtucp1ruonruvduaGonoffxvdau‹uto unappmpnned pmft

TmnsFer from surplus on r

Ttanifer horn surplus on revilu*Iion of aon banking asneu to unappropriated prefil oa dispe4nl

I,58t,742

(8643]

42#90

86‹32

2.246

t,3B4,S8I

Z0.63*

83,141

Final cash dividend • December 31.2023 declwd eubsequeni la jeer end st IO*/+ per share

Profil aRer taxation for the period ended December 3.1. 2024

Remeesurcmcnt gain on defined benefit obligation closified ss FYOC1 - net edlsx

8io*ement in surplus on reveiuetien of equiiy invenimenu classified as FVotil - net oft x

hMovement in swplus on revaluation of property and equipment - nci of tan

- • • - - • 3271569 327J569

(3,27t,S69) (3,271569)

32,7JS,693 {263,l58) 2,215,040 14.3I8,43l 2,763,916 +.53.680 30,636.I39 86,899,741

5I2.564

2.I 32,820

310,679

s I2.564

2.1J2.SZO

310679

4.9S2,048 4,952.048

Totd vth‹r oonipreh,nwivr income - nel of uex [or do grñod ended D ,nMr1l,Z02d

Transfer to siaiutory merve during the ptriod

Transfer from surplus on rcvzluatioti of equity invcstmenu clarified u

FVOCf to unoppropriale‹l profit on disposal

Transfer from surplus on revcIupt‹on oI”non banking asseis la unagpropnated

t.O9J,330

(1,7B3,849) 2.443.*99

33.8t0

's7,800

Z2,O32

707.450

(34.07J)

Transfer from surplus on rtvaIuel•on o*non banking asseis a unappropnaled profj on disposal

Balance an on December 31, 2023 - sudiied

Effeci of rerl•iiificoiion un adoption of IFRS 9 (oele d.l.)} Opening balentc 4s si J*nunry 01, 2023 • as restated

Prsfit nñer mention for ihe period e•ded Stpteoibtr 40, 282$

Movement in sumlus on revaIuai›on oL ›nvestmenrs in debl iascumenls

clasiifieJ as FVOCI net of 'nz

Totsl oilier comprtteniivt ineemt net of tax for the period ended Seprcmb

Trens£er a statuary reserve dunng tfi< period

Transfer of surplus on revaluniion of equity invesimcnts classified as FVOCI

Tinnnfer from surplus on revaluation of property and equipment to unappropnated profii - net of tax

Trsrufer from surptiu on revaluation of inn banking asscli ie unuppropnated

Transfer From surplus on rtsluaIIon oFnon banking cssrts jo unappcopnaced Yransecliens •iib ewncrc rccerd•d directly ia equity:

find cash dmdend December 31.2024 declaed subaeguenl to yvar tnd et lnierim caih dividend - June 30. 2025 declared a; I0•. per share

- - - - - 4270 1,709 5979

32.7IS,693 (263,I5B) 2,215,040 I$,4II,76I 1.013.947 6,940,423 34,497.439 92,S3I,I45

- - - - 29,t9g - - 29,19d

1.1,949,9$6 11.949,9$6

(3,t7I ,SG9

(3,t7 l,S69)

(Pl,0*2) 9D,0*t

D*lanre as on Sepl*mhrr JO.288S u•-••8** 32,715,693_ (26S,t5$) 2,g1$,040 G,734,SI7 3¥,S77,732 9B,t99,992

’I4*e annexed rroles I to 4.3 form an ltitcgrel pert of time uncentolidaled condensed interim financial stni*menii

Chairman Director

TItE BANK OF PUNJAB

UNCONSOLIDATED CONDENSED INTERIM CASH FLOW STATEMENT (UN-A UDITED)

FOR THE PERIOD ENDED SEPTEMBER 30, 2025

CASH FLOW FROM OPERATING ACTIVITIES

Period Ended

Restated September 30, September 30,

2025 2024

Rupees in ’000'

Profit before taxation

26,396,?90

14,611,297

Less: Dividend income (29,422) (262,578)

Arljustmenis:Net mark-up / interest income excluding mark-up on lease liability against right abuse

assets & IFRS-09 adjustments - notional Depreciation on property and equipment

Depreciation on non banking assets acquired in satisfaction of claims Depreciation on ijarah assets under IFAS - 2

Depreciation on right-of-use assets Amoriization on intangible assets

Amorlization of discount on debt securities • net Mark-up on lease liability against right of use assets

Unrealized gain on revaluation of investments classified as £VTPL Realized gain on deliverable future contracts

Reversal of credit loss allowance against lending to financial institutions Charge f (reversal) of credit loss allowance on investments

Charge / (reversal) of credit loss allowance on advances Charge / (reversal) of credit loss allowance against other assets

Reversal of credit loss allowance against off balance sheer obligations Reversal of credit !os:s allowance against balance with other banks Reversal of credit loss allowance against balances with treasury banks IPRS-09 adjustment on advances - notional

IF•RS-09 adjustment on borrowings - notional

IFRS-09 adjustment on compensation expense • notional Work•rs' Welfare Fund

Gain on terminalion of lease liability against right of use asseis Gain on sale of property and equipment - net

Goin on safe of non banking assels acquired in satisfaction of claims - net Realized gain on sale of securilies - net

Nei to.ss / (gain) on clerecognition of financial assets measured at amortised cost Pros'ision for employees compensated absences

Provision for gratuity

3t 31

3 I

31.I

28.1

26t77368

14,348,719

(58,922,435J		t30,824,285
2,462,910		1,825,509
24,219		14,448
484,753		249,370
l,63J,382		1,416,257
335,020		308,257
(11,343,902)		(5,975,138)
t,754.825		1,586,316
(7,510)		(4Y2,848)
		(7,887)
(21,349)		(47,958)
584,205		(96,426)
2,284,655		(2,152,150)
314,658		(129,802)
(1,001,968)		(594,250)
(3,185)		(198,520)
(34,469)		(261,910)
(1,967,596)		(1,936,460)
675,173		518,265
987,448		903,591
783,613		375,553
(94,637)		(179,553)
(171,895)		(11,181)
(177,888)		(514,549)
(3,600,209)		(4,433,603)
783,315		(1,261,041)
t3,308		9,316
395,695		456,650

)

(Increase) / decrease in operating osscts: t,endings to financial institutions - net

Net investments in securities classified as FVTPL Advances - net

Othe assets - net (excluding non-banking assets and markup receivable)

Increase / (de+reBse) in operating liabilities: Bills payab1cBorrowings

Deposits and other accounts

Other liabilities - nei (excluding provision for taxation • nel, markup payable and payable to gratuity fund)

(63,821,864) (41,434,029a

(37,644,496) (27,085,310)

(4,613,350)	l3I,05l,783
57,087,239	(12,076,053)
(13,674,211)	157,026,703
(4,406,225)	77,984,210

34,391,453 353,986,643

(316,035)	242,370
(23,619,789)	(145,443,593)
174,817,568	52,994,776
14683,91d

t6556565S

THE BANK OF PUNJAB

UNCONSOLIDATED CONDENSED INTERIM CASH FLOW STATEMENT (UN-AUDITED) (Continued...) FOR THE PERIOD ENDED SEPTEMBER 30, 2025

Period Ended

Restated

Payment made to gratuity fund Mark-up / return / interest receiv4d Mark-up f return / interest paid Income tax paid

Set cash generated from operating activities

CASH FLOW FROM INVESTING ACTIVITIES

Net investments in securities classified as FVOCI Net investments in amonized cost securities Dividends received

Investments in property and equipment Investments in intangible assets

Proceeds from sale of property and equipment

Proceeds from sale of non banking assets acquired in satisfaction of claims lnvestment in subsidiary

Net cssh used in investing activities

Note

September 30, September 30,

2025 2024

Rupeee ie '000’

(421,347)	(690,633)
191,983,549	263,899,036
(167,572,488)	(230,187,239)
(10,389,649)	(8,314,892)

13,600,065 24,706,272

(162,423,512)	(312,931,448)
1,086,237	52,311,118
205,256	246,111
(2,777,908)	(3,777,749)
(590,604)	(710,934)
186,968	24,320
500,000	998,192
	(1,100,000

175,914,677 268,012, I55

)

(163,813,563) (264,940,390)

CASH FLOW FRONI FINANCING ACTIVITIES

Repayment of subordinated debls

Subscription received - subordinated perpetual term finance certificates ADT-I 2nd issue Subscription received - privately placed ierm finance certificates - IV

Payment of cash dividend

Payment of lease liability against righi of use assets Net cosh used in financing activities

Increase / (decrease) in cssh and cash equivslenb

fif1'ect of credit loss allowance changes on cash and cash equivalents

(11,665,618)

(5,774)	(2,260)
	50,000
	571,500
(9,160,380)	(3,271,568)
(2,501,464)	(2,027,135)

435,496

37,654

(4,679,463)

(I ,607,698)

(438,638)

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

105,415,515 108,977,522

l0388@465 lO6,93t,186

Cash end cash equivalents:Cash and balances with treasury banks - net Balanccs with other banks - netCall borrowingOverdrawn nostro accounts

104,599,534

3,835,200

(2,200,000)

(2,348,269)

104,183,436

2,967,977

-(220,227)

103,886,465

106,931,186

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

Chief Financial Officer President Chairman

Director

THE BANK OF PUNJAB

CONSOLIDATED FINANCIAL STATEMENTS FOR THE PERIOD ENDED SEPTEMBER 30, 2025

THE BANK OF PUNJAB AND ITS SUBSIDIARIES

CONSOLIDATED CONDENSED INTERIM STATEMENT OF FINANCIAL POSITION AS AT SEPTEMBER 30, 2025

	Note	(Un-audited) September 30, 2025 Rupees		(Audited) December 31, 2024 in '000’
ASSETS
Cash and balances with treasury banks - net	5	104,856,250	100,773,627
Balances with other banks - net	6	4,219,190	3,491,711
Lendings to financial institutions - net	7	17,407,715	12,891,206
Investments - net	8	1,442,885,861	1,319,892,057
Advances - net	9	786,174,046	778,757,845
Property and equipment	10	29,482,389	28,639,949
Right-of-use assets	11	12,83S,847	12,865,764
Intangible assets	12	2,741,896	2,488,381
Deferred tax assets - net	13	9,416,446	9,204,913
Other assets - net	14	125,416,845	110,135,048
Total assets		2,535,436,485		2,379,140,501
LIABILITIES
Bills payable	16	7,320,838	7,636,873
Borrowings	17	389,988,594	409,005,930
Deposits and other accounts	18	1,884,916,944	1,709,564,159
Lease liabilities	19	17,868,353	17,101,125
Subordinated debts	20	30,816,332	30,820,106
Deferred tax liabilities
Other liabilities	21	107,089,497		l 12,896,916
Total liabilities		2,438,000,558		2,287,025,109
NET ASSETS		97,435,927		92,115,392
REPRESENTED BY
Share capital - net	22	32,452,535		32,452,535
Reserves		20,100,200		J7,710,207
Surplus on revaluation of assets - net of tax	23	9,151,019		7,952,066
Non-controlling interest		1,043,241		954,312
Unappropriated profit		34,688,932		33,046,272
		97435,927		92,115,392
CONTINGENCIES AND COMMITMENTS	24

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

Chief Financial Officer President

Director Director

THE BANK OF PUNJAB AND ITS SUBSIDIARIES

CONSOLIDATED CONDENSED INTERIM STATEMENT OF PROFIT AND LOSS ACCOUNT (UN-AUDITED} FOR THE PERIOD ENDED SEPTEMBER 30, 2025

Mark-up / return / interest earned Mark-i‹p / relum / interest expensed

Quarter Ended Period Ended

Restated Restated

September 30, September 30, September 30, September 30, 2025 2024 2025 2024

Note Rupees in 'OOO'

25 67,111,289 92,756,558 202,125,947 265,538,449

26 44,450,378 “8,655,272 143,646,794 234,802,895

Net mark-up / interest income

NON MARK-UP f INTEREST INCOME

22,660,911

14,101,286

58,479,153

30,735,554

Fee and commission income

3,602,955

3,075,141

9,976,895

7,630,076

Dividend income

51,345

99,872

220,688

262,578

Foreign exchange income (loss)

908,174

(101,457)

1,631,427

661,594

Income (loss) from derivatives

Gain on securities - net

948,311

2,833,830

3,611,458

4,923,114

Net (loss) / gain on derecognition of financial measured at amortised cost

assets

(214,266)

(100,977)

(783,315)

1,261,041

Other income

338,094

51,256

510,866

1,084,714

Total non-markup / interest income

5,634,613

5,857,665

15,168,019

15,823,117

Tofal income

28,295,524

19,958,951

73,647,172

46,558,671

NON MARK-UP / INTEREST EXPENSES

Operating expenses

15,075,092

12,648,455

44,538,034

35,081,232

Workers' Welfare Fund

250,265

288,543

783,613

375,553

Other charges

64,238

4,393

G8,224

6,046

Fotal non-markup interest expenses

15,389,595

12,941,391

45,389,871

35,462,831

Profit before credit loss allowance

12,905,929

7,017,560

28,257,301

l 1,095,840

Charge (reversal) or credit loss allowance and offs - net

write

(128,096)

2,196,591

(3,565,614)

PROFIT BEFORE TAXATION

7,145,656

26,060,710

14,661,454

Cesation - net

3,491,246

14,459,448

6,l94,lO6

9Uityholders of the parent		5,031,810	3,566,397	I 1,512,333	8,273,728
Non-controlling interest		50,328	88,013	88,929	193,620
		2	3,6544l0_	1I 601,262	8,467,348
Basic earnings per share - Rupees	35	1.54	1.09	3.52
Diluted earnings per share - Rupees	36	1.54	1.09	3.52

PROFIT AFTER TASATION PROFIT ATTRIBUTEABLE TO:

3,654,410 11,601,262 8,467,348

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

Chief financial Officer President

THE BANK OF PUNJAB AND ITS SUBSIDIARIES

CONSOLIDATED CONDENSED INTERIM CASH FLOW STATEMENT (UN-A UDITED) FOR THE PERIOD ENDED SEPTEMBER 30, 2025

Period Ended

Restated

September 30,

2025

September 30,

2024

Rupees

in ’000’

CASH FLOW FROM OPERATING ACTIVITIES

Profit hefore taxation

26,060,7t0

14,661,454

Less: Dividend income

(262,578)

25,840,022

14,398,876

Adjustments:

Net mark-up / interest income excluding mark-up on lease liability against right of use

assets & IFRS-09 adjustments - notional

(58,950,154)

(30,903,6’75)

Depreciation on property and equipment

t,485,367

I ,826,8 I I

Depreciation on non banking assets acquired in satisfaction of claims

24,219

14,448

Depreciation on ijarah assets under IFAS - 2

5t7,436

284,194

Depreciation oti right-of-use assets

1,643,517

1,416,257

Amortization on intangible assets

336,915

308,756

Amortization of discount on debt securities • net

(11,343,902)

(5,975,138)

Mark-up on lease liability against right of use assets

1,763,424

1,586,316

Unrealized gain on revaluation of investments classified as FVTPL

(7,469)

(481,624)

Realized gain on deliverable future contracts

(7,887)

Reversal of credit loss allowance against lending to financial institutions

(2l,3d9)

(47,958)

Charge / (reversal) of credit loss allowance on investments

S84,205

(96,426)

Charge / (reversal) of credit loss allowance on advances

2,364,858

(2,170,765)

Charge / (reversal) of credit loss allowance against other asseis

308,499

(195,785)

Reversal of crcdil loss allowance against off balance sheet obligations

(1,001,968)

(594,250)

Reversal of credit loss allowance against balance with other banks

(3,185)

(198,520)

Iteversnl of credit loss «llowance against balances with treasury banks

(34,469)

(261,910)

lFItS-09 adjust›nen! on advances - notional

(1,967,596)

(1,936,460)

IFRS-09 adjustment on borrowings - notional

675,173

518,265

IFRS-09 adjustment on compensation expense - notional

31.1

987,448

903,591

Workers' Welfare Fund

783,613

375,553

Gain on termination of lease liability against right of use assels

(94,637)

(179,553)

Gain on sRlC of property and equipment - net

(171,895)

(13,788)

Gain on sale of non banking assets acquired in satisfaction of claims - net

(177,888)

(514,549)

Realiz.ed gain on sale of securities - net

28. I

(3,603,989)

(4,433,603)

Set loss (gain) on derecognition of financial assets measured at amonised cost

783,315

(1,261,041)

Provision for employees compensated absences

23,308

9,316

Provision for gratuit)

395,69S

456,650

(63,691,509)

(41,572,775)

(37,851,487)

(27,173,899)

(Increase) decrease in operating assets: Lendings to financial inslilutions - net

Nel investments in securities classified as FVTPLr Advances - net

Others assets - nel texcludinngon-banking assets and markup receivable)

IuCrease (decrease) in operating liiibilities: Bills payable

Dorrowings

Deposits and other accounts

Other liabilities - nei (excluding provision for taxation - nel, markup payable and payable lo

(316,035)	242,370
(23,619,789)	(145,443,593)
175,352,785	52,209,762
14,897036	8,591.599

8FdllllJ fund)

(4,516,509)	I3 I,164,847
57107,902	(12,290,062)
(13,178,589)	156,796,406
(4q730,415j	77,684,398

34,682,389 353,355,589

I6G313,997 (84,399,862)

THE BANK OF PUNSAB AND ITS SUBSIDIARIES

CONSOLIDATED CONDENSED INTERIM CASH FLOW STATEMENT (UN-AUDITED) (Continued...) FOR THE PERIOD ENDED SEPTEMBER 30, 2025

Period Ende5

Restated

September 30,

2025

September 30,

2024

Note

Rupees in

'000'

Payment made lo gratuity Fund

(421,347)

(688,313)

Mark•up / return / interest received

19i,919,812

264,136,195

Mark-up / return / interest paid

(167,526,713)

(230,168,3 i8)

income tax paid

(10,392,506)

(8,308,221)

13,579,246

24,971,143

Net cash generated from operating activities

176,724,145

266,752,971

CASH FLOW FROM INVESTING ACTIVITIES

Net investments in securities classified as FVOCl

(162,419,732)

(312,929,609)

Net inx'estments in amortized cost securities

1,086,237

52,311,118

Dividends received

206,Stt

246,111

lnvestmenis in property and equipment

(2,942,275)

(3,817,553)

Ins estments in intangible assets

(590,430)

(710,934)

Proceeds from sale of property and equipment

186,968

26,927

Proceeds from sale of non banking assets acquired in satisfaction of claims

500,000

998,192

Nei cosh uxed in investing activities

(163,972,710)

(263,875,748)

CASH FI.OiY FROM FINANCING ACTIVITIES

Rcpayment ol'subordinaled debls

(3,774)

(2,260)

Subscription received - subnrdinaled perpetual term finance cenificates ADT-1 2nd issue

SO,OOO

Subscription received - privately placed term finance certificates - IV

571,500

Payment of”cash di›'idend

(9,160,380)

(3,271,568)

Pa)menl of lease liability against right of use assets

(2,511,079)

(2,027,135)

fret cash used in financing activicies

(11,675,233)

(4,679,463)

increase / (decrease) in cash 9nd cash equivalents

,076,202

(1,802,240)

ElTect or credit Io»s allowance changes on cash and cash equivalents

37,654

(438,638)

Cash end cash equivalents at &ginning of the period

109,254,980

Cash and cash equivalents at end of the period

I04,52'7,I'71

107,014,102

Cash and cash equivalents:

Cash nnd balances »ith treasury banks - net

104,856,250

104,183,726

I3alances with other banks - net

4,219,190

3,050,603

Call borrowing

(2,200,000)

Overdrawn nustro accounts

(2,348,269)

(220,227)

104,527,171 107,014,102

The annexed notes I to 43 form an inlegra! part of these consolidated condensed interim financial statements.

Chief Financial Omcer Chairman

Director

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