Islamic Bank Audited Results for the Financial Year Ended 31 December 2025 - Full Audited Financial Statements

Registration No: 200401032872 (671380-H)

(Incorporated in Malaysia)

The Directors have pleasure in submitting their Report and the Audited Financial Statements of the Group and CIMB Islamic Bank Berhad ("CIMB Islamic" or "the Bank") for the financial year ended 31 December 2025.

The principal activities of the Bank during the financial year are Islamic banking and finance business and the provision of related financial services. The principal activities of the subsidiaries as set out in Note 15 to the Financial Statements, consist of Islamic nominees services. There was no significant change in the nature of these activities during the financial year.

The Group and the Bank

RM'000

Profit after taxation and zakat 1,400,979

The dividends on ordinary shares paid or declared by the Bank since 31 December 2024 are as follow:

Single-tier interim dividend of 30.00 sen per ordinary share,

paid on 8 September 2025 300,000

The Board of Directors have proposed a single-tier first interim dividend of 30.00 sen per ordinary share, on 1,000,000,000 ordinary shares amounting to RM300 million in respect of the financial year ended 31 December 2025. On 8 September 2025, the single-tier first interim dividend amounting to RM300 million was paid.

The Directors do not recommend the payment of any final dividend on ordinary shares for the financial year ended 31 December 2025.

There were no material transfers to or from reserves or provisions or allowances during the financial year other than those disclosed in the Financial Statements and notes to the Financial Statements.

The Group's and the Bank's employee benefit schemes are explained in Note 46 to the Financial Statements.

Before the Financial Statements of the Group and of the Bank were prepared, the Directors took reasonable steps to ascertain that proper action had been taken in relation to the writing off of bad financing and the making of allowance for doubtful financing and satisfied themselves that all known bad financing had been written off and that adequate allowance had been made for doubtful financing.

At the date of this Report, the Directors are not aware of any circumstances which would render the amounts written off for bad financing, or the amount of the allowance for doubtful financing in the Financial Statements of the Group and of the Bank, inadequate to any substantial extent.

Before the Financial Statements of the Group and of the Bank were prepared, the Directors took reasonable steps to ascertain that any current assets, other than financing, which were unlikely to realise in the ordinary course of business, including the values of current assets as shown in the accounting records of the Group and of the Bank had been written down to an amount which the current assets might be expected so to realise.

At the date of this Report, the Directors are not aware of any circumstances which would render the values attributed to current assets in the Financial Statements of the Group and of the Bank misleading.

At the date of this Report, the Directors are not aware of any circumstances which have arisen which render adherence to the existing method of valuation of assets or liabilities of the Group and of the Bank misleading or inappropriate.

At the date of this Report, there does not exist:

1. any charge on the assets of the Group or the Bank which has arisen since the end of the financial year which secures the liability of any other person; or

2. any contingent liability of the Group or the Bank which has arisen since the end of the financial year other than in the ordinary course of banking business.

No contingent or other liability in the Group or the Bank has become enforceable or is likely to become enforceable within the period of twelve months after the end of the financial year which, in the opinion of the Directors, will or may substantially affect the ability of the Bank and its subsidiaries to meet their obligations when they fall due.

At the date of this Report, the Directors are not aware of any circumstances not otherwise dealt with in this Report or the Financial Statements of the Group and of the Bank, that would render any amount stated in the Financial Statements misleading.

In the opinion of the Directors:

1. the results of the Group's and the Bank's operations for the financial year have not been substantially affected by any item, transaction or event of a material and unusual nature other than those disclosed in Note 51 to the Financial Statements; and

2. there has not arisen in the interval between the end of the financial year and the date of this Report any item, transaction or event of a material and unusual nature likely to affect substantially the results of the operations of the Group or the Bank for the financial year in which this Report is made.