Eastern Bank PlcDSEBD: EBL

EBL Q1 Financial Statement 2026 (Unaudited)

May 14, 2026 at 10:16 AM UTC · Issued by Eastern Bank Plc

Condensed Consolidated and separate financial statements (Unaudited)

of Eastern Bank PLC.

As at and for the period ended 31 March 2026

Eastern Bank PLC. and its subsidiaries

Condensed Consolidated Balance Sheet (Unaudited) As at 31 March 2026

PROPERTY AND ASSETS
Cash	3
Cash in hand (including foreign currencies)	3.1	9,033,693,978	7,416,876,931
Balances with Bangladesh Bank and its agent bank(s) (including foreign currencies)	3.2	24,29S,116,128	27,410,175,015
Balances with other banks and financial institutions	4	33,328,810,106	34,827,051,946
In Bangladesh	4.1	6,681,755,707	11,635,943,521
Outside Bangladesh	4.2	20,456,433,269	1,851,735,999
		27,138,188,977	13,487,679,521
Money at call and on short notice/placement	5	1,052,375,000
Investments	6
Government	6.2	209,546,923,031	194,850,848,919
Others	6.3	21,163,338,957	21,737,198,775
Loans and advances/investments	7	230,710,261,988	216,588,047,694
Loans, cash credits, overdraft etc./generaI investments	7.2	378,841,399,944	391,410, 103,404
Bills purchased and discounted	7.3	80,932,641,385	88,136,894,626
		4S9,774,04l,329	479,546,998,030
Fixed assets including premises, furniture and fixtures	8	6,898,903,721	6,864,782,435
Other assets	9	16,323,748,048	15,910,834,456
Non banking assets	10
TOTAL ASSETS		775,226,329,169	767,225,394,082
LIABILITIES AND CAPITAL
LIABILITIES
Borrowing/placement from banks, financial institutions and agents Non-convertible subordinated bond	11	12,578,000,000	11,360,000,000
Borrowings/placement from other Banks, financial institutions and agents etc.		104,475,117,184	106,815,612,676
Deposits and other accounts	12	117,053,117,184	118,175,612,676
Current deposits/AI-wadeeah current deposits & other accounts		73,771,633,406	71,259,182,504
Bills payable		1,290,692,304	1,512,738,204
Savings bank deposits/Mudaraba savings deposits		88,18S,771,172	86,623,577,652
Term deposits/Mudaraba term deposits		311,520,254,429	303,010,560,183
Special notice deposits (SND)/Mudaraba special notice deposits Bearer certificates of deposits		87,010,138,138	93,607,425,014
		561,778,489,449	556,013,483,557
Other liabilities	13	44,127,019,304	42,9S2,960,455
TOTAL LIABILITIES		722,958,625,937	717,142,0S6,687
SHAREHOLDERS' EQUITY
Paid-up capital	14	15,958,133,880	15,958, 133,880
Statutory reserve	15	15,958,133,880	15,958,133,880
Dividend equalization reserve	16	356,040,000	356,040,000
Revaluation reserve on investment	17	1,410,820,892	1,208,078,672
General reserve		603,493,370	603,493,370
Start-up equity investment fund	20.1	365,529,870	365,529,870
Capital reserve		29,104,053	29,104,053
Actuarial remeasurement gain/(loss)	18	(535,924,063)	(535,924,063)
Foreign currency translation gain/(loss)	19	(183,120,665)	(178,349,173)
Surplus in profit and loss account	20	18,305,492,014	16,319,096,905
TOTAL SHAREHOLDERS' EQUITY		52,267,703,232	50,083,337,394
TOTAL LIABILITIES AND SHAREHOLDERS' EQUITY		775,226,329,169	767,22S,394,082

Contingent liabilities Acceptances and endorsements	21	50,909,068,939	52,185,66S,440
Letters of guarantee		82,841,238,899	82,051,845,127
Irrevocable letters of credit		67,546,550,163	66,715,455,486
Bills for collection		21,110,282,460	22,862,959,596
Others		741,985,658	801,211,428
		223,149,126,119	224,617,137,078
Other commitments
Documentary credits and short term trade-related transactions
Forward assets purchased and forward deposits placed Undrawn note issuance and revolving underwriting facilities		359,6S7,500	731,326,492

Undrawn formal standby facilities, credit lines and other commitments

1,400,000,000 1,400,000,000

1,759,657,5Q0 2,131,326,492

TOTAL OFF-BALANCE SHEET ITEMS

Net asset value (NAV) per share

These financial statements should be read in conjunction with the annexed notes.

Chief Financial Officer

224,908,783,619

226,748,463,570

Eastern Bank PLC. and its subsidiaries Condensed Consolidated Profit and Loss Account (Unaudited)

For the period ended 31 March 2026

01January2O25to

			31March 20M
Interest income/profit on investment	22.3	11,899,231,729	11,507,530,598
Interest expense/profit shared on deposits and borrowings etc.	23	10,731,629,281	9,224,435,825
Net interest Income/profit on investment		1,167,602,449	2,283,094,773
Income from investments	24	4,777,819,846	3,844,0S2,152
Commission, exchange and brokerage	25	1,739,394,785	1,472,919,369
Other operating income	26	104,547,109	115,115,755
		6,621,761,739	5,432,087,276
Total operating income		7,789,364,188	7,715,182,050
Salary and allowances (excluding those of MD)	27	2,346,204,884	2,1ZS,369,484
Rent, taxes, insurance, utilities etc.	28	189,656,789	165,777,341
Legal and professional expenses	29	35,989,436	39,378,571
Postage, stamp, telecommunication etc.	30	76,191,669	74,136,48S
Stationery, printing, advertisement, business promotion etc.	31	228,106,918	202,887,824
Managing Director's salary and allowances (Bank only)	32	9,917,706	10,915,759
Directors' fees and expenses	33	1,086,816	1,237,039
Shariah supervisory committee's fees and expenses	34	165,078	66,000
Audit fees	35
Depreciation and repair of bank's assets	36	453,986,114	443,672,072
Other operating expenses	37	275,198,221	311,246,948
Total operating expenses		3,616,503,632	3,374,687,524
Profit before provisions		4,172,860,555	4,340,494,526
Provision for loans/investments and off-balance sheet exposures	39
Specific provision (net off w/o recovery)		800,S07,513	415,956,681
General provision for loans and advances/investments		(97,860,215)	1,468,754,014
General provision for off balance sheet exposures		(3,158,992)	54,162,428
		699,488,305	1,938,873,124
Other provision Provision charged/(released) for protested bills & others	38		80,000,000
Provision charged/(released) on revaluation of equity securities		(185,966,691)	88,716,238
		(18S,966,691)	168,716,238
Total provision		513,521,615	2,107,589,361
Profit before tax for the period		3,659,338,941	2,232,905,165
Current tax expense for the period		1,942,646,676	1,573,419,375
Deferred tax expense/(income)		(269,702,84S)	(886,752,959)

1,672,943,831 986 395.109

749

1.24

Total provision for taxation Profit after tax for the period

Earnings per share (EPS) (restated)

These financia statements should be read in conjunction with the annexed notes.

41.2

Director

Chief Financial Officer

Co p n Secretary

Eastern Bank PLC. and its subsidiaries Condensed Consolidated Cash Flow Statement (Unaudited)

For the period ended 31 March 2026

Amount in BDT

A) Cash flows from operating activities

Notes

01 January 2026 to

31 March 2026

01 January 2025 to

31 March 2025

Interest/investment income receipts in cash		12,373,624,488	11,099,280,905
Interest/profit paid on deposits and borrowing etc.		{8,904,623,188)	(7,392,784,349)
Dividend receipts		116,700,795	133,798,579
Fees and commission receipts in cash		1,645,298,093	1,486,031,834
Income from investment (other than dividend received)		4,636,212,653	2,290,202,207
Recoveries on loans/investments previously written off		78,317,828	91,573,821
Cash payment to employees		(1,985,952,815)	(2,40S,288,815)
Cash payment to suppliers		(883,690,754)	(801,278,207)
Income taxes paid		(1,925,316,044)	(1,035,546,389)
Receipts from other operating activities		104,112,184	115,115,755
Payments for other operating activities		(276,450,116)	(312,549,987)
Cash generated from operating profit before changes in operating assets and liabilities		4,978,233,125	3,268,555,354
Increase/(decrease) in operating assets & liabilities
Net sale/(purchase) of trading securities		(8,269,466,633)	1,749,762,106
Loans and advances/investments to customers (other than banks)		19,900,043, 139	(21,652,018,160)
Other assets		425,994,766	(2,605,586,912)
Deposits/borrowings/placement from other banks		(1,525,614,094)	21,003,787,778
Deposits from customers (other than banks)		3,675,370, 166	10,969,486,916
Other liabilities		(662,556,626)	3,805,702,316
Cash generated from changes in operating assets and liabilities		13,543,770,718	13,271,134,042
Net cash receivedfrom/(used inJ operating activities		18,522,003,843	16,539,689,397
B) Cash flows from investing activities
Net sale/(purchase) of non-trading securities		(6,202,949,001)	(4,224,827,915)
Net sale/(purchase) of property, plant and equipment		(175,489,688)	(213,890,405)
Net advance payment for right-of-use assets (RoU)		(54,917,921)
Net cash (used in) investing activities		(6,433,356,609)	(4,438,718,320)
C) Cash flows from financing activities
Net issuance/(redemption) of subordinated bond		1,218,000,000
Dividend paid (cash dividend)		(8,397,024)	(10,877,314)
Payments against lease liabilities		(92,057,382)	(81,241,339)
Net cash received from/(used in) financing activities		1,117,545,594	(92,118,653)
D) Net increase/(decrease) in cash (A+B+C)		13,206,192,827	12,008,852,424
E) Effects of exchange rate changes on cash and cash equivalents		(2,267,111)	1,596,972
F) Opening cash and cash equivalents		48,3 22,592,767	43,470,938,06S
G) Closing cash and cash equivalents (D+E+F)*		61,526,518,483	55,481,387,460
*Closing cash and cash equivalents consist of: Cash in hand (including foreign currencies)	3.1	9,033,693,978	6,886,569,737
Balances with Bangladesh Bank and its agent bank(s)	3.2	24,295,116,128	25,018,768,209
Balances with other Banks and Financial Institutions	4	27,138,188,977	21,002,037,915
Money at call and on short notice/Placement	S	1,052,375,000	2,S67,981,000
Prize bonds	6.2	7,144,400	6,030,600
		61,526,518,483	55,481,387,460
Net operating cash flow (NOCF) per share (restated)	42
Th se financial statements should be read in conjunction with the annexed notes.

Com Secretary

Chief Financial Officer

Eastern Bank PLC. and its subsidiaries

Condensed Consolidated Statement of Changes in Equity (Unaudited)

For the period ended 31 March 2026

Amount in BDT

Dividend Revaluation

equallsatlon rasarve on

Ganeral

Start-up equity

Capital

Actuarial Foreign currency remeasurement trans)azIon

Surpltts in profit

Total

reserve Investment

reserve Investment reserve

8^!0/(la**) 8aln/(I ^)

and toss account

Balance as on 01 January 2026	15,958,133,880	15,958, 133,880	356,040,000	1,208,078,672	603,493,370	365,529,870	29,104,053	(535,924,063)	(178,349, 173)	16,319,096,905	50,083,337,395
Profit after tax for the period										1,986,395, 109	1,986,395, 109
Reserve for revaluation of treasury securities (HFT)				333,790,439	-	-					333,790,439
Reserve for amortisation of treasury securities (HTM)				(131,048,219)							(131,048,219)
Foreign currency translation gain/(loss)									(4,771,492)		(4,771,492)
Balance as at 31 March 2026	15,958,133,880	15,9B8,133,880	356,040,000	1,410,820,893	603,493,370	368,529,870	29,104,053	(535,924,063)	(183,120,665)	18,305,492,015	52,267,703,232

Balance as at 31 December 2025

15,958,133,880 15,958,133,880 356,040,000

1,208,078,672 603,493,370 365,529,870 29,104,053

(535,924,063) (178,349,173) I6,3i9,096,905 50,083,337,394

Chief Financial Officer Direnor

Eastern Bank PLC. Condensed Balance Sheet (Unaudited) As at 31 March 2026
		Amount in BDT
Particulars Mates	31 March 2026	31 December 2025
PROPERTY AND ASSETS
Cash 3 Cash in hand (including foreign currencies) 3.1	9,033,622,594	7,416,813,282
Balances with Bangladesh Bank and its agent bank(s) (including foreign currencies) 3.2	24,295,116,128	27,410,17S,015
Balances with other banks and financial institutions 4	33,328,738,722	34,826,988,297
In Bangladesh 4.1	6,535,674,035	11,525,860,456
Outside Bangladesh 4.2	20,362,586,303	1,816,382,300
	26,898,260,339	13,342,242,756
Money at call and on short notice/placement	1,052,375,000
Investments 6
Government 6.2	209,546,923,031	194,845,196,802
Others 6.3	16,278,421,766	16,627,866,525
Loans and advances/investments 7	225,825,344,797	211,473,063,327
Loans, cash credits, overdraft etc./generaI investments 7.2	380,358,940,323	392,705,427,115
Bills purchased and discounted 7.3	76,859,204,867	84,334,481,209
	457,218,145,190	477,039,908,324
Fixed assets including premises, furniture and fixtures 8	6,834,715,730	6,790,558,033
Other assets 9 Non banking assets 10	18,449,272,909	18,130,896,149
TOTAL ASSETS	769,606,852,687	761,603,656,887
LIABILITIES AND CAPITAL
LIABILITIES
Borrowing/placement from 11 Non-convertible subordinated bond	12,578,000,000	11,360,000,000
Borrowings/placements from other Banks, financial institutions and agents etc.	100,03S,567,062	102,080,029,823
	112,613,567,062	113,440,029,823
Deposits and other accounts 12 Current deposits/AI-wadeeah current deposits and other accounts	74,035,483,177	71,658,253,093
Bills payable	1,290,692,304	1,512,738,204
Savings bank deposits/Mudaraba savings deposits	88,185,771,172	86,623,577,652
Term deposits/Mudaraba term deposits	311,524,754,429	303,010,560,183
Special notice deposits (SND)/Mudaraba special notice deposits Bearer certificates of deposits	87,032,819,393	93,648,841,727
	562,069,520,475	556,453,970,859
Other liabilities 13	41,871,011,629	40,859,652,838
TOTAL LIABILITIES	716,554,099,166	710,753,653,520
SHAREHOLDERS' EQUITY
Paid-up capital 14	15,958, 133,880	15,958,133,880
Statutory reserve 15	15,958,133,880	15,958,133,880
Dividend equalisation reserve 16	356,040,000	356,040,000
Revaluation reserve on investment 17	1,336,372,469	1,133,630,249
General reserve	603,493,370	603,493,370
Start-up equity investment fund 20.1	365,529,870	365,529,870
Actuarial remeasurement gain/(loss) 18	(535,924,063)	(S35,924,063)
Foreign currency translation gain/(loss) 19	(359,143,361)	(356,687,558)
Surplus in profit and loss account 20	19,370,117,47S	17,367,6S3,738
TOTAL SHAREHOLDERS' EQUITY	53,052,753,521	50,850,003,367
TOTAL LIABILITIES AND SHAREHOLDERS' EQUITY	769,606,852,687	761,603,6S6,887

			Amount in BDT
	Notes	31 March 2026	31 December 2025
OFF-BALANCE SHEET ITEMS
Contingent liabilities	21
Acceptances and endorsements		50,909,068,939	52,185,665,440
Letters of guarantee		82,841,238,899	82,051,845,127
Irrevocable letters of credit		67,546,550,163	66,715,455,486
Bills for collection		21,110,282,460	22,862,959,596
Others		741,985,658	801,211,428
		223,149,126,119	224,617,137,078
Other commitments
Documentary credits and short term trade-related transactions
Forward assets purchased and forward deposits placed		359,657,500	731,326,492
Undrawn note issuance and revolving underwriting facilities Undrawn formal standby facilities, credit lines and other commitments		1,400,000,000	1,400,000,000
		1,759,657,500	2,131,326,492
TOTAL OFF-BALANCE SHEET ITEMS		224,908,783,619	226,748,463,570
Net asset value (NAV) per share	42
These fin cial statements should be read in conjunction with the annexed notes.

Chief Financial Officer Compa r tary

Eastern Bank PLC. Condensed Profit & Loss Account (Unaudited) For the period ended 31 March 2026		31 March 2025
Interest income/profit on investments 22.3	11,828,054,197	11,460,200,244
Interest expense/profit shared on deposits and borrowings etc. 23	10,585,206,656	9,098,386,263
Net interest income/profit on investments	1,242,847,542	2,361,813,981
Income from investments 24	4,720,1S3,326	3,823,847,965
Commission, exchange and brokerage 25	1,647,042,328	1,409,670,148
Other operating income 26	104,445,752	113,969,186
	6,471,641,405	5,347,487,299
Total operating income	7,714,488,947	7,709,301,281
Salary and allowances (excluding those of MD) 27	2,305,063,018	2,084,524,193
Rent, taxes, insurance, utilities etc. 28	186,226,493	163,317,949
Legal and professional expenses 29	35,191,012	39,091,365
Postage, stamp, telecommunication etc. 30	72,000,48S	72,776,872
Stationery, printing, advertisement, business promotion etc. 31	226,747,060	202,178,790
Managing Director's salary and allowances 32	9,917,706	10,915,7S9
Directors' fees and expenses 33	908,566	1,133,539
Shariah supervisory committee's fees and expenses 34 Audit fees 35	165,078	66,000
Depreciation and repair of bank's assets 36	441,598,723	432,838,529
Other operating expenses 37	269,947,739	304,961,811
Total operating expenses	3,S47,765,881	3,311,804,808
Profit before provisions	4,166,723,066	4,397,496,472
Provision for loans/investments and off-balance sheet exposures 39
Specific provision (net off w/off recovery)	799,856,639	416,902,038
General provision for loans and advances/investments	(102,722,783)	1,363,659,863
General provision for off-balance sheet exposures	(3,158,992)	54,162,428
	693,974,863	1,834,724,330
Other provision 38
Provision charged/(released) for protested bills & others		80,000,000
Provision charged/(released) on revaluation of equity securities	(183,691,897)	1,590,854
	(183,691,897)	81,590,854
Total provision	510,282,967	1,916,315,183
Profit before tax for the period	3,656,440,099	2,481,181,289
Current tax expense for the period	1,924,137,189	1,561,331,321
Deferred tax expense/(income)	(270,160,827)	(885,384,274)
Total provision for taxation	1,653,976,362	675,947,047
Profit after tax for the period	2,002,463,737	1,805,234,242
Earnings per share (EPS) (restated) 41.2	1.25	1.13
These financial statements should be read in conjunction with the annexed notes.

Managing Director

Chief Financial Officer Co p n Se tary

irector

Eastern Bank PLC.

Condensed Cash Flow Statement (Unaudited) For the period ended 31 March 2026

Amount in BDT

A) Cash flows from operating activities
Imerest/investment income receipts in cash		12,231,353,066	11,052,175,551
Interest/profit paid on deposits and borrowing etc.		(8,758,125,865)	(7,266,600,651)
Dividend receipts		142,934,612	124,019,995
Fees and commission receipts in cash		1,555,268,364	1,411,144,665
Income from investment (other than dividend)		4,636,185,027	2,281,449,123
Recoveries on loans/investments previously written off		78,317,828	91,573,821
Cash payment to employees		(1,943,753,389)	(2,348,151,070)
Cash payment to suppliers		(880,701,820)	(809,745,881)
Income taxes paid		(1,912,681,272)	(1,022,958,693)
Receipts from other operating activities		104,010,827	113,969,186
Payments for other operating activities		(271,021,383)	(306,161,3S0)
Cash generatedfrom operating profit before changes in operating assets and liabilities		4,981,785,995	3,320,714,696
Increase/(decreaseJ in operating assets and liabilities
Net sale / (purchase) of trading securities		(8,543,739,562)	2,292,539,033
Loans and advances/investments to customers (other than banks)		20,023,407,444	(20,512,071,033)
Other assets		485,419,021	(2,583,628,465)
Deposits/borrowings/placement from other banks		(1,229,581,363)	20,814,354,13 1
Deposits from customers (other than banks)		3,525,906,015	9,924,522,809
Other liabilities		(820,067,229)	3,760,339,629
Cash generated from changes in operating assets and liabilities		13,441,344,326	13,696,056,102
Net cash received from/(used /nJ operating activities		18,423,130,321	17,016,770,798
B) Cash flows from investing activities
Net sale/(purchase) of non-trading securities		(6,208,601,117)	(4,587,646,228)
Net sale/(purchase) of property, plant and equipment		(175,43 1,150)	(209,211,503)
Net advance payment for Right of Use Assets		(55,209,339)
Net cash received from/(used in) investing activities		(6,439,241,606)	(4,796,857,730)
C) Cash flows from financing activities
Net issuance/(redemption) of subordinated bond		1,218,000,000
Dividend paid (cash dividend)		(8,397,024)	(10,877,314)
Payments against lease liabilities		(84,194,113)	(78,969,392)
Net cash received from/(used inJ financing activities		1,125,408,863	(89,846,706)
D) Net increase/(decrease) in cash and cash equivalents (A+B+C)		13,109,297,578	12,130,066,362
E) Effects of exchange rate changes on cash and cash equivalents		128,530	(6,562,315)
F) Opening cash and cash equivalents		48,177,092,353	43,067,217,37S
G) Closing cash and cash equivalents (D+E+F)*		61,286,518,461	5S,190,721,421
*Cash and cash equivalents consists of: Cash in hand (including foreign currencies)	3.1	9,033,622,594	6,886,429,860
Balances with Bangladesh Bank and its agent bank (s)	3.2	24,295, 116,128	25,018,768,209
Balances with other Banks and Financial Institutions	4	26,898,260,339	20,711,511,752
Money at call and on short notice/placement	S	1,052,375,000	2,567,981,000
Prize bonds	6.2	7,144,400	6,030,600
		61,286,518,461	55,190,721,421
Net operating cash flow (NOCF) per share (restated)	42
These financial statements should be read in conjunction with the annexed notes.

Chief Financial Officer

Director

Eastern Bank PLC.

Condensed Statement of Changes in Equity (Unaudited) For the period ended 31 March 2026

Chief Financial Officer

Managing Director

Director

Amount in BDT

Balance as on 01 January 2026	15,958,133,880	15,958,133,880	356,040,000	1,133,630,249	603,493,370	365,529,870	(535,924,063)	(356,687,558)	17,367,653,738	50,850,003,367
Profit after tax for the period									2,002,463,737	2,002,463,737
Reserve for revaluation of treasury securities (HFT)				333,790,439						333,790,439
Reserve for amonisation of treasury securities (HTM)				(131,048,219)						(131,048,219)
Foreign currency translation gain/(loss)								(2,455,804)		(2,455,804)
Balance as at 31 March 2026	15,958,133,880	15,958,133,880	356,040,000	1,336,372,469	603,493,370	365,529,870	(535,924,063)	(359,143,361)	19,370,117,475	53,052,753,521
Balance as at 31 December 2025	15,958,133,880	15,958,133,880	356,040,000		603,493,370	365,529,870	(535,924,063)	(356,687,558)	17,367,653,738	50,8S0,003,367

Eastern Bank PLC. and its subsidiaries Selected explanatory notes

As at and for the period ended 31 March 2026

Activities of the Bank
The principal activities of the Bank are to provide a comprehensive range of financial products (loans & deposits), personal and commercial banking, trade services, cash management, treasury and custody services.
The Bank does have a separate Off shore Banking Unit under Offshore Banking Operation (OBO) since 19 May 2004. The activities of the unit is to give loans (on and off-balance sheet exposures) and take deposits only in freely convertible foreign currencies to and from non-resident person/institutions, fully foreign owned EPZ companies etc. as per Offshore Banking Act, 2024.
EBL started Islamic Banking operations on August 22, 2024 with a view to conduct Shariah compliant businesses. EBL has developed products based on the Shariah principles and Bangladesh Bank guidelines to cater to the needs of different segments of customers. The operations and accounting system of Islamic Banking are totally different from those of conventional banking and are free from any sort of interest.
Subsidiaries of the Bank
The Bank has four fully owned and operational subsidiaries: EBL Securities PLC., a securities brokerage firm, 'EBL Investments Limited', a merchant bank , 'EBL Finance (HK) Limited', a foreign subsidiary for trade finance & offshore banking business in Hong Kong, and 'EBL Asset Management Limited', an asset management company for fund management, capital market operation, equity investment etc.
Basis of Preparation and Significant Accounting Policies
Basis of preparation, accounting policies and estimates applied in these financial statements as at and for the period ended 31 March 2026 are same as those applied in the annual audited financial statements for the year ended 31 December 2025. Cenain selected explanatory notes are given below:
1. Statement of compliance
  The consolidated financial statements of the group (parent and its subsidiaries) and the separate financial statements of the Bank (parent company) as at and for the period ended 31 March 2026 have been prepared under the historical cost convention except Govt. treasury securities (bills/bonds) classified as held for trading (HFT) which are measured at fair value, and in accordance with International Financial Reporting Accounting Standards (lFRASs), the "First Schedule" (section 38) of the Bank Company Act 1991 (as amendment upto date), BRPD Circular no. 14 dated 25 June 2003, other Bangladesh Bank Circulars, the Companies Act 1994, the Securities and Exchange Rules 2020, Dhaka and Chittagong Stock Exchange's listing regulations and other laws and rules applicable in Bangladesh. In case the requirement of provisions and circulars issued by Bangladesh Bank differ with those of other regulatory authorities and accounting standards, the provisions and circulars issued by Bangladesh Bank shall prevail.
2. Functional and presentation currency
  These consolidated financial statements of the group and the separate financial statements of the Bank are presented in BDT which is the Group's and the Bank's functional currency except OBU & EBL Finance (HK) Ltd. where functional currency is US Dollar (USD) & Hong Kong Dollar (HKD) respectively. All financial information presented in BDT has been rounded to the nearest integer, except when otherwise indicated.
3. Use of estimates and judgements
  The preparation of the consolidated financial statements of the Group and the separate financial statements of the Bank in conformity with IFRASs require management to make judgements, estimates and assumptions that affect the application of accounting policies and the reported amount of assets, liabilities, incomes and expenses. Actual results may differ from these estimates.
  Estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognized in the period in which the estimate is revised and in any future period affected.
  Significant accounting policies
  The accounting policies set out have been applied consistently to all periods presented in these financial statements, and have been applied consistently by group entities, except otherwise instructed by Bangladesh Bank as the prime regulator.
  The financial statements of subsidiaries which are included in Consolidated Financial Statements of the Group have been prepared using uniform accounting policies of the Bank (Parent) for transactions and other events of similar nature.
  Certain comparative amounts of previous period/date presented in these financial statements have been reclassified and rearranged to conform to the current period/date's presentation.
4. Revenue Recognition
  The revenue during the period is recognised following all conditions of revenue recognition as prescribed by IFRS 1S Revenue from Contracts with Customers and Bangladesh Bank guidelines.
5. Cash Flow Statement
  Cash Flow Statement is prepared in accordance with International Accounting Standard (IAS) 7 Cash Flow Statement and under the guideline of Bangladesh Bank BRPD Circular No.14 dated 2S June 2003. The Statement shows the structure of changes in cash and cash equivalents during the period.
6. Statement of Changes in Equity
  Statement of changes in equity is prepared in accordance with International Accounting Standard (IAS) 1 Presentation of Financial Statements
  and relevant guidelines of Bangladesh Bank.
  1 1
7. Earnings per share

Earnings per share (EPS) has been computed by dividing profit after tax (PAT) by the number of ordinary shares outstanding as on 31 March 2026 as per IAS 33 Earnings Per Share . Diluted earnings per share was not required to calculate as there were no dilution possibilities during the period.

z.ua Credit Ratine of the Bank

As per BRPD circular no. 6 dated S July 2006, the bank has done its credit rating by Credit Rating Agency of Bangladesh Ltd. (CRAB) based on the audited financial statements as at and for the year ended 31 December 2024. The following ratings have been awarded:

	Periods
	Periods
Entity Rating (CRAB)	January to December 2024	28 May 2025	ST-1
Entity Rating (CRAB)	January to December 2023	28 May 2025	ST-1
Entity Rating (CRAB)	January to December 2022	28 May 2024	ST-1

2.09 General

Reporting Period

The reporting period of these financial statements of the Group and the Bank is 01 January 2026 to 31 March 2026. Review and authorization of the Financial Statements

These financial statements were reviewed by the Audit Committee of the Board of EBL in the meeting held on 13 May 2026 and was subsequently authorized by the Board in the meeting held on the same date.

2.10 Significant deviation in compliance with BSEC notification dated 20 June 2018:

Interest income/profit on investments and interest expense/profit incurred/shared on deposits and borrowings increased mainly due to overall business groMh as usual.
Income from investments has increased due to volume growth of investment in govt. securities, restructure of existing portfolio and upward trend of interest rate of treasury bills/bonds.
Provision charged for loans and advances/investments decreased mainly due to declining of loan portfolio, and impact of BB circulars.

2.11 Number of ordinary shares with face value and date of issues:

Number of ordinary shares as on 31 March 2026 was 1,595,813,388 with a face value of BDT 10 per share. However, details history of raising capital and number of shares issued are available in the Annual Repon 2025.

Calculation of Net Asset Value (NAV) per share:


Net Asset Value (NAV) in BDT crore	5,226.77	S,008.33	5,305.28 5,085.00
Net Asset Value (NAV) per share in BDT	32.75	31.38	33.24 31.86

Calculation of NAV per share: Net asset value

No. of shares outstanding

Calculation of Earnings Per Share (EPS) and Net Operating Cash Flow (NOCF) per share:


			January to March 2026	January to March 2025
Earnings Per Share (EPS) in BDT (restated)	1.24	0.97	1.25	1.13
Net Operating Cash Flow (NOCF) per share in BDT (restated)	11.61	10.36	11.54	10.66

Calculation of EPS:

Calculation of NOCF per

share:

Profit after tax No. of shares outstanding

Net operating cash flow No. of shares outstanding

						Amount in BDT
					3lfWarch2026	3lDecember2025
	Cash in hand (including foreign currencies)	3.1	9,033,693,978	7,416,876,931	9,033,622,594	7,416,813,282
	Balance with Bangladesh Bank and its agent bank(s)
	(including foreign currencies)	3.2	24,295,116,128	27,410,175,015	24,29¿t16128	27,410,175,015
			33,328810106	34,827,051,946	33,328,738,722
11	Cash In hand (including foreign currencies)
	Loca\|currency	3.K1	8,906,262,394	7,264,964,101	8,906,191,010	7,264,900,452
	Foreigncurzency		127,431,585	151,912,830	127,431,585	1M,912,830
			9,033,693,978	7,u6,S6,90	9,033,622,594	7,426.813,Z82
3.1.1
			8,906,191,010	7,2W,9J0452	8,906,t91,010	7,264,900,452
			71,384	63,649
8,906262390				7,264,964,101 8,906,191,010
3.2	Balance with Bangladesh Bank and its agent Bank(s) including foreign currencies
	Bangadesh Bank
	Local current			20,662,955,870	24472,848408	20,662,955,870	24,472,848,408
	Foreign currency			3,477,129,879	2,581,032,704	3,477,129,879	2,581,032,704
				24,140,085,749	27,053,881,1t2	24,140,085,749	27,053,88t,112
	Sonali Bank (an agent of Bangladesh Bank) - local currency			155,030,3y9	356,293,903	155,030,379	356,293,903
				24,295,116,128	27,410175,015	24,295,116,128	27,410,175,015
	Balances with other banks and financial institutions
	Balance in Bang\|adesh		4,1	6,681,755,707	11,635,943,521	6,535,674,035	11,525,860,456
	Balance outside Bangladesh		4.2	20,456,433,269	1,881,73fi,999	20,362,586,303	1,816,382,300
27,138,188,977 134&7,679,521 26,898,260,339						13,342,242,756
4.1	Balance in Bangladesh
	lncurrentdepoGtoccountsvmth
	Banks			618,846,671	181,250,124	198,363,355
	Non-bankflnanGat iu*titutions(MBMs)
	\|Vobile fnancatser%ce*(MFSs)			9,574,708	16,433,119	9,574,708
			498,848,711	628,421,380	197,683,242	207,938,063
	Less: inter company elimination		(263,841,896)	(399,070,589)
			235,006,815	229,350,790	197,683,242	207,938,063
	In special notice deposit accounts with
	Banks		t67,456,257	166,327,844	36,240,793	36,240,793
	Non-bank financial institutions (NBFIs)
			167,456,257	166,327,844	36,240,793	36,240,793
	Less: inter company elimination		(22,457,365)	41,416,713)
			144,998,892	124,9ll,l3l	36,240,793	36,240,793
	In fixed deposit/placement accounts with
	Banks		11,235,662,500	t9,486,884,540	11,231,162,500	19,486,884,540
	Non-bank financial institutions (NBFIs)		490,000,0@	490,000,£¥g0	4W,b,X0	490,000,000
			11,725,662,50	19,976,884,540	11,721,162,500	19,976,8B4,S4O
	Less: inter unit/company elimination		(5,423,912,500)	(8,695,202,940)	(5,419,412,SOO)	(8,695,202,940)
			6,301,750,0@	11,281,681,600	6,30l,7S0,GD	11,281,6B1,600
			6,M17557O7	11,635,943,521		11,525,860,456
4.z	Balance outside Bangladesh
	AB Bank PLC., India		3,494,560		3,494,560	3,481,618
			1,9t7,666	16,563,771	1,917,666	16,563,771
	Bank of Bhutan, Bhutan		1,829,266	2,570,022	1,829,266	2,570,022
	Bank of China, China		2,205,163	23,265,470	2,205,163	23,265,470
	Bank of Tokyo Mitsubishi, Japan		4,294,356	23,131,566	4294356	23,131,566
	Citibank NA, USA			416,675,804		416,675,804
	Commerz Bank AG, Germany		349,060,593		349,060,593
	Habib American Bank, USA		9,118,764	2,822,19D	9118,764	2,822,190
	HDFC Bank Limited, Hongkong		2,221,222	2,505,928
	ICICI Bank Limited, India		155,339,56B	43fi13,177	155,339,fi68	43,513,177
	ICICI Bank Limited, Hongkong		101,639,574	40,951,011	10,013,830	8,103,239
	JP Morgan Chase Bank NA, UK		132,494,470	18,669,483	132,494,470	18,669,483
	JP Morgan Chase Bank NA, Australia			fi98,241		598,241
	JP Morgan Chase Bank, USA		17,926,286,974		17,926,286,974
JP Morgan Chase Bank, Germany		109,677,890		4,464,082	109,677,890	4,464,082
Mashreqbank, USA				596,386,841		596,386,841
Mashreqbank, UAE		20,575,733		2,992,374	20,575,733	2,992,374
Nepal Bangladesh Bank Limited, Nepal MCB Bank Limited, Pakistan		20,113,024 51,975,783		14,7T7490	20,113,024 51,975,783	ls,ssa,iso 14,777,490
National Commercial Bank, KSA		8,186,053		8JS9xN	8,1B6,0S3	8,159,877
Standard Chanered BanL, Srilanka		549,722		551,355	549,722	S51,3S5
Standard Chartered Bank, India		301,109,689		157,435,044	301,109689	b7,435O44
Standard Chartered Bank, USA		1,208,408,316		410517,995	1,208,408,316	A10,517,995
Standard Chartered Bank, Singapore		13,068,638		10,924,927	13,068,638	10,924,927
Standard Chartered Bank, Germany		24,415,283		21,a76,O42	24,415,283	21,876,042
Zuercher Kantonal Bank, Zurich, Switzerland		8,450,962		9,213,530	8450,962	9,213,530
		20,456,433,269		1851,73S,999	yo,3&asS,3O3	1,816.382,300

Notes 31 March 2026 31 December 2025 31 March 2026
4.3	Balances of subsidiaries with Banks & NBFls
	With Eastern Bank PIC. (eliminated as intra group balance)
	EBL Securities PLC.	268,285,082	258,379,970
	EBL Investments Limited	16,127,821	35,100,278
	EBL Finance (HK) Limited		146,436,197
EBL AsSet Management Limited 6,386,358 570,857
		290,799,261	440,487,302
With other banks & NBFIs
Banks		239,928,638	145,436,765

Non-bank financial institutions (NBFIs)

239,928638 145,436,765

530,727,899 585,924,067

31 December 2025

4.4	Consolidated balance with Banks and Fts held by group entities
	Eastern Bank PLC.	26,898,260,339	13,342,242,756
		414,260,987	368,407,769
	EBL Investments Limited	16,233,588	35,155,544
	EBL Finance (HP') Limited	93,846,966	181,789,897

EBL Asset Management Limited

6,386,358 570,857

27,428,988,238 13,928,166,823

(290,799,261) (440,487,302)

27,138,188,977 13,487,679,521

5 Money at call and on short notice Banks

Non-bank financial institutions (NBFls)

1,052,375,000

1,052,375,000 -

1,052,375,000

Investments

Government OtherS

6.1 Consolidated investments by group entities

Eastern Bank PLC. EBL Securities PLC.

EBL Investments Limited

EBL Asset Management Limited EBL Finance (HK) Limited.

Less: inter company elimination

6.2

6.3

209,546,923,031 194,850,848,919

Z1,163,338,957 21,737,198,775

230,710,261,988 216,588,047,694

225,825,344,797 211,473,063,327

3,552,134,456 3,805,443,210

:t,085,561,239 1,056,667,544

247,221,496 252,873,613

230,710,261,988 216,588,047,694

230,710,261,9B8 216,588,047,694

209,546,923,031

16,278,421,766

225,825,344,797

194,845,196,802

16,627,B66,525

21G,473,063,327

g.2
	Treasury Bills	6.2.1	44,859,597,347	42,720,979,334	44,859,597,347	42,715,327,2t7
	TreasuryBonds	6.2.2	123,951,943,284	115,553,740,285	123,951,943,284	115,553,740,285
	Encumbered security - Bangladesh Government Special Purpose Bond	(BGSPB)-Eastern	26,358,178,000	26,358,178,000	26,358,178,000	26,3S8, I7B,O0O
	Sukuk - HYM		10,904,710,000	8,940,090,000	10,904,710,000	8,940,090,OOO
	Encumbered security -Islamic Banks Liquidity Facihty (IBLF)		3,465,350,000	1,270,000,OOO	3,465,350,000	1,270,0OO,OOO
	Prize Bonds		7,144,400	7,861,300	7,144,400	7,861,300
			zo9,s4s,923,o31	194,8so,848,919	209,546,923,031	194,845,l9g,802
6.21	Treasury bills
	Held for trading (HFT)		44,859,597,347	42,715,327,217	44,859,597,347	42,715,327,217
	Held to maturity (HTM)		-	8,652,117
			4#,859,597,347	42,720,979,334	44,859,597.347	42,715,327,217
6.2.2	Treasury bonds
	Held for trading (HFTj		45,998,255,222	39,6d9,853,769	45,998,255,222	39,649,853,769
	He\|d to maturity (HTM)		77,953,68B,062	75,903,886,5t7	77,953,688,062	75,903,886,517
			123,951,943,284	115,553,740,285	I23,9&I,943,28#	115,553,740.285
6.3
	Corporate bond (non-convertible)		300,000,000	300,000,000	300,000,000	300,000,000
	Subordinated bonds (issued by other banks)		3,700,000,000	3,900,000,000	3,700,000,OOO
Perpetual Bonds			5,000,000,000	5,000,000,000	5,00O,000,000	s,xo,ox,xo
			1,710,833,333	1,880,500,000	1,710,833,333	1,880,50QOOO
Shares & mutual funds (MFs)-quoted and unquoted			10,452,505,623	10,656,698,775	5,567,588,432	£,547,366,525
			21,163,338,957	21,737,198,775	16,278,421,766	16,627,866,525

1 4

Notes

Loans and advances/Investments

7'.1

Loans, cash credits, overdrafts etc./general investments Bills purchased and discounted

Consolidated loans and advances/Investments by group entitles

Eastern Bank PLC. EBL Securities PLC.

EBL Investments Limited EBL Finance (HK) Limited

EBL Asset Management Limited

7.2

7.3

378,841,399,944

80,932,641,385

459,774,041,329

457,218,:t45,19O

2,241,635,293

49,8S0,56a

4,073,436,518

463,S83,067s69

391,41O,103,404

88,136,894,626

479,S46,998,030

477,039,908,324

2,3l2,792,0S3

50,100,048

3,802,413,417

483,20S,213W42

380,358,940,323 392,705,427,115

76,859,204,867 84,334,4B1,209

4s7,z18,t4s,190 477,o39,su,324

Less: inter company elimination

(3,809,026,240) (3,658,215,812) 459j74,Osi,329 479,54d,998,030

7.2 Loans, cash credits, overdraro etc/Investments
Inside Bangladesh
Loans/nvestmentgenerat	311,976,313,345	323,250,696,460	311,926,462,777	323,200,596,412
Cashcredt	6,668,327,957	7,726,364,955	6,668,327,957	7,726,364,955
Overdraft	60,835,473,940	60,790,376,020	58,593,838,6d7	58,477,583,967
Less: inter company elimination	(638,715,297)	(357,334,031)
OutsideBangladezh	376,641,399,944	391,410,103,404	377,188,629,380	Z89,Ab,54S,3Z4
OverdaR-EBtFinance(HKLimited lntercompanyetmination	3,t70,310,943 (3,170,310,943)	3,300,881,78L (3,300,881,781)	3,t70,310,943	3,300,881,781
	378,841,399,944	391,410,103,404	380,358,BtD,3Z3	392,705,427,155
7.3 Bills purchased and discounted
Inside Bangladesh
Local bills/documents	39,636,187,099	36,252,280,581	39,636,187,099	36,252,18O,58t
Foreign bills/documents	37,Z23,017,767	48,082,300,628	37,223,017,767	48,082,3 1,628
Outside Bangladesh	76,859,2O't,86z	84,334,481,209	76,859,204,867	84,334,4B1,209
Bills financed & UPAS by EBL Finance (HK) Ltd.	4,073,436,5t8	3,802,413,417
	80,932,6't*,385	88136,8M,626	76,859,204,867	84,334,4B1,209
7.4 Classification status of loans and advances/investments
Unclassified
Standard (excluding Staff Loan/Financing)	428,078,614,823	453,581,093,217	426,432,573,058	452,026,637,399
Special Mention Accounts (SMA)	15,469,347,326	11,909,910,297	15,469,347,326	11,909,910,297
Classified	443,547,962,149	465,491,M3,514	441,901,920,384	463,936,S47,696
Substandad	2,583,544,286	1,080,638,078	2,583,544,286	1,080,638,078
Doubtfu	2,298,246,391	2,003,988,037	2,298,246,39t	2,003,988,037
Bad/Loss	8,805,885,880	8,540,202,208	7,899,0d4,253	7,590,630,456
	13,687,s7s,55s	11,624,828,323	12,780,834,931	10,675,256,571
Executives & staffs (HR Loan/Financing)	2,538,402,622	2,431,166,193	2,535,389,875	2,428,104,057
	459,774,041,329	479,546,958,030	457,218,145,189	477,039,9D8,324
Percentage of Oasslfled Loans g Advances/investments (Non-Perfeming loans/Investment)	2.98%	2.425	2?0M	2.2*X
8 Fixed assets including premises, furniture and fixtures
Freehold lands and land development	1,499,083,134	1,499083,134	1,499,083,134	1,499,083,134
Buildings and floor spaces	1,513,777,664	t,5M777,664	1,513,777,664	1,513,777,664
Capital work in progress	55,165,999	70,054,315	55,165,999	70,054,315
General machineries and equipment	1,210,106,722	1136,737,364	1,197,354,255	1,124,873,645
Computer and network equipment	2,078,022,737	2,050643,968	2,043,207,569	2,015,820,726
Digital banking equipment	617,849,190	576,556,954	617,849,190	575,676,534
Electromechanical equipment	349,778,517	M9,778,517	349,778,517	349,778,517
Furniture and fixtures	942,232,699	931,700,474	904,010,884	893,504,459
vehicles	317,122,656	317,122,656	291,372,923	291,372,923
Right of use assets	3,198,9t5,436	3,114,825,527	3,105,179,644	3,020,B78,7B2
Software	1,167,042,234	1,150,860,152	1,156,677,082	1,140,495,000
Total cost	12,949,096,988	12,711,1%,727	12,733,456,861	12,495,315,699
Accumulated depreciation and amortization	(6,050,t93,267)	(5,846,358,292)	(5,898,741,131)	(5,704,757,666)
Written down value		6,8M,782,435	6,834,715,730	6,790,558,033
8.1 Consolidated fixed assets of group entities Eastern Bank PLC.	6,834,715,730	6,790958,033
EBL Securities PI.C.	48,249,437	54,vS,335
EBL Investments Limited	2,834,261	3482,635
EBL Finance (HK) Limited	10,359,040	12,945,027

EBL Asset Management Limited Less: Inter company elimination

2,745,253 3,351,405

6,898,503,721

6,898,503,721 6,864,782,435

Other assets

		31 March 2026	31 December 2025	31 March 2026	31 December 2025
Income generating•
Investment in subsidiaries Fair value of TREC to EBLSL and Shares of DSE		595,337,112	595,337,112	3,162,179,152	3,162,179,152
Fair value of TREC to EBLSL and Shares of CSE		194,0Z4,792	194,034,792
Non-Income generating: Receivable from subsidiaries		-	-	6,182,610	-
Stock of printing stationeries		6,836,044	4,831,689	6,836 44	*,831,689
Stock of security stationeries		120,655,990	133,847,739	120,655,990	133,847,739
Stamps on hand		6,681,972	7,566,142	6,672,822	7,556,9S2
Advance to staff for expenses		7,764,000	1,920,721	7,764,000	1,920,721
Security deposits		1,154,076,172	1,154,076,172	1,142,938,102	1,142,938,102
Interest/profit, fees and dividend receivables	9.3	4,646,075,247	4,076,869,734	4,678,371,291	4,144,736,336
Sundry receivables	9.4	4,945,129,408	5,501,340,178	4,944,944,9t1	5,501,225,710
Advance rent		97,134,331	89,910,885	85,296,923	84,229,803
Advance to representative office-Guangzhou, China		10,376,773	1,723,505	10,376,773	1,723,505
Prepayments and advance to vendors		1,392,350,776	1,329,321,073	L,387,177,767	1,325,990,704
Deferred tax assets (net of liabilities)		3,054,717,850	2,785,015,004	2,889,876,524	2,619,715,697
Receivable from DSE and CSE		92,577,581	35,039,71:I	-	-
		16,323,746,048	15,910,834,456	I6,449,272,%9	18,I3O@9$,149
9.1 Consolidated other assets of group entitles
' Eastern Bank PLC.		18,449,272,909	18,130,896,149
EBL Securities PLC.		1,038,069,158	994,320,133
EBL Investments Limited		55,716,040	55,236,276
EBL Finance (HK) Limited		11,837,409	5,6B1,083
EBL Asset Management Limited 12,267,735 14,967,428
19,567,163,251			19,201,101,068
	Less: inter company elimination	(3,243,415,203) (3,290,266,612) 16,323,748,048 15,9i0,834,456
9.2	Invesment in subsidiary Inside Bangladesh
	EBL Securities PLC.			2,217,4xg,000	2,217,400,000
	EBL Investments Limited EBL Asset Management Limited Outside Bangladesh			679,999,900 24s,s9s,so0	679,999,900 249,99s,sro

EBL Finance (HK) Limited

14,779,352 14779,352

3,161,179,152 3,162,179,I52

9.3 Interest/profit, fees and dividend receivables
Interest/profit receivable on placement/margin loans"	56,169,047	147,908,576	55,937,282	147,908,576
Income receivable on government securities	3,808,245,480	3,340,013,065	3,808,245,480	3,339,985,439
Interest receivable on non-government securities	166,468,824	136,059,490	166,468,824	136,059,490
Interest receivable under stimulus package (subsidized by BB)	81,020,302	81,020,302	81,020,302	81,020,302
Fees, commission and charges receivable	262,550,145	179,384,725	235,350,204	152,862,172
Dividend receivable	342,040,188	313,249,704	331,349,198	286,900,357
	4,716,493,987	4,197,635,862	4,678,371,291	4,144,736,336
Less: inter unit/company elimination	(70,418,740)	(120,766,128)	-	-
	4,646,075,247	4,076,869,734	4,678,371,291	4,144,736,336
" Margin loans/investments by subsidiaries.
9.4 Sundry receivables
Protested Bills to be recovered	186,165,646	186,165,646	186,165,646	186,165,646
AIT recoverable from customers	55,300,000	66,300,000	55,300,000	66,300,000
Cards and ATM transactional/settlement account	2,380,890,013	2,721,671,433	2,380,890,013	2,721,671,433
NRB Incentive Receivable from BB	1,835,923,281	1,609,415,407	1,835,923,281	1,609,415,407
Other receivables (Margin, remittance, Bidding Money, IPO Subscription etc)	486,850,468	917,787,692	486,665,971	917,673,224
	4,545,129,408	5,501,340,176	4,944,944,911	5,501,ZZ5,710

Non-banking assets Accounting policy
Non-banking asset (NBA) is acquired due to failure of borrower to repay the loan in time taken against mortgaged properties. NBA is recognised in the financial statements on the basis of third party valuation and in compliance with the NBA Policy guided by Bangladesh Bank (BRPD circular no. 22 dated 20 September 2021).
As on the reporting date, the Bank had absolute ownership on few mortgaged properties (mostly |and) through the verdict of the honorable court under section 33 {7} o/ rfie
Artfiorin Adalat Act 200g but those are yet to be recognized in the financial statements as non-earning assets in compliance with the said BB circular.
Borrowings/placements from banks, financial innltutions and agents

	Inside Bangladesh	11.2	94,703,370,261	90,34S,881,3O3 90,263,820,139	8S,610,298,4S0
	Outside Bangladesh	11.3	22,349,746,923	27,829,731,373 22,349,746,923	27,829,731,373
			117,0S3,117,t84	118,17S,612,676 112,613,567,062	113,440,029,ñ2S
11.1	Consolidated borrowings/placements from Banks, Fls by group entitles
	EasternBaukPLC.		112,613,567,062	113,440,029,823
	EBLSecudtiesPtC.		4,345,205,710	4,646,987,378
	EBLWnauce(HK)Wmred EBtnvestments Limited		3,410,140,475 45Z,947,640	3,215,622,S21 445,929,506

EBtAssetMaagementLimited

120,821,860,887 121,746,569,M8

Less: inter company elimination

(3,768,743,703) (3,572,956,552)

117,053,117,104 118,175,612,676

Notes 31 March 2026 31 December 2025 31 March 2026 31 December 2025

11.2	Borrowings/placements, from inside Bangladesh
	Demand borrowings/placements Banks	5,699,524,569	10,676,388,420		10,676,388,420
	N&f-1s
		5,699,524,569	t0,676,388,420	5,419,412,500	10,676,388,420
	Less: inter unit/company elimination	(5,699,524,569)	(8,695,Z02,940)	(5,419,412,500)	(8,695,202,940)
	Term borrowings/placements		1,981,185480		1,981,185,480
	Banks NBFIs	12,565,607,009	16,613,872,045	4,637,425,253	8,305,332,640
	Less: inter unit/company elimination	12,S65,607,009 (3,488,631,634)	16,6I3,872,045 (3,572,956,552)	4,637,425,253
	Subordinated bond & other borrowings/placements under schemes	9,076,975,375	13,040,915,493	4,637,425,253
	Investment Promotion & Financing Facility (IPFF)	767,932,767	767,475,642	767,932,767	767,475,642
	Export Development Fund (EDF)	32,653,015,510	26,175,675,522	32,653,015,510	26,175,675,522
	Refinance scheme under SMESPD	2,942,293,527	2,502,839,477	2,942,293,527	2,502,839,477
	Second Crop Diversification Project	229,358,025	254,842,250	229,358,02S	254,84t,25O
	Long Term Financing Facility (LTFF)	329,424,774	351,701,788	329,424,774	351,701,788
	Refinance scheme-othen	4,494,973,247	5,289,681,435	4,494,973,247	5,2B9,681,435
	Green Transformation fund	2,013,219,035	1,063,386,215	2,013,219,035	1,063,386,215
	Borrowing under assured repo (BGSPB Eastern) with BB	26,358,178,000	26,358,178,000	26,358,178,000	26,358,178,000
	Non-ConvenibIe subordinated Bond	12,578,000,000		12,578,0O0,OOO	t1,360,000,000
	lslami Bank Liquidity Facility (IBLF)	3,260,000,000	1,200,000,000	3,260,000,000	1,200,000,000
		8s,626,394,885	75,323,780,329	85,626,394,885	75,323,780,329
		94,703,370,261	90,345,881,303	50,263,820,139	85,610,298,450
11.3
	Non-interest/non-profit bearing	1,743,310,104	1,630,096,679	1,743,310,104	1,630,096,679
	Interest/profit bearing	20,606,436,820	26,199,634,694	20,606,436,820	26,199,634,694
		22,349,74$,923	27,829,731,373	22,349,746,923	27,829,731,373
li	Deposits and other accounts
	Current deposits/AI-wadeeah current deposits other accounts etc.	73,771,633,406	71,259,182,504	74,035,483,t77	71,658,253,093
	Bills payable	1,290,692,304	1,512,738,204	1,290,692,304	1,512,738,204
	Savings bank deposits/Mudaraba savings deposits	88,185,771,172	86623577,652	88,185,771,t72	86,623,577,652
	Fixed deposits/Mudaraba fixed deposits	311,520,254,429	303,010560183	311,524,754,429	303,010,560,183
	Special notice deposits (SND)/Mudaraba special notice deposits	87,010,138,138	93,607,425,014	87,032,8:t9,393	93,648,B41,727
		561,778,489,449	556,013483,557	562,069,520,475
	As on the reporting date, the bank had no Bearer certificates of deposits.
12.1	Group entity- wise consolidated deposits and other accounts
	Eastern Bank PLC. Subsidiary companies	562,069,520,475	556,453,970,859
		562,069,520,475	556,453,970,859

Less: inter company elimination

(291,031,026) (440,487,302)

561,778,489,449 556,013,483,557

12.2
	DepositFombanks	5,475,220,003	4,660,338605	5,475,220,003	4,660,338,605
	Deposittomotherthanbanks	556,303,269,446	fi51,353,144,952	556,594,3€Ki,472	551,793,632,254
			5d013,483,S7	562,069,520,475	556,453,970,859
13	Other liabilities
	Privileged creditors (payable to government)	1,223,957,922	1,924,024,770	1,223,723,463	1,921,527,748
	Acquirer \|iabilities	2,433,105,065	2,329,374,285	2,433,105,065	2,329,374,285
	Sundry creditors	287,779,526	134,442,492	261,055,344	122,505,953
	Security deposit	26,953,650	24,769,979	26,953,650	29,403,601
	Current tax liability/(assets)	3,800,324,179	3,782,993,546	3,785,785,777	3,774,329,860
	Provision for loans, advances/investments and OBS exposures (other than OBC	17,860,928,915	16,966,249,396	17,292,022,780	16,402,856,702
	Provision for loans, advances/investments and OBS exposures (for OBO)	674,171,368	788,460,422	674,171,368	7B8,460,422
	Interest suspense/profit suspense account	5,720,653,956	5,207,706,254	5,544,690,233	5,031,742,531
	Provision for other assets including protested bills	730,190,207	730,t90,207	730,t9O,207	730,190,207
	Unclaimed dividend		67,736,217	59,339,193	67,736,217
	Provision for loss on revaluation of shares (net)	2,605,934,082	2,791,900,771	1,627,985,668	1,B11,677,564
	Advance interest/profit/commission received	18,804,138	29,046,451	16,330,532	25,590,344
	Expenses payable	1,357,525,953	1,196,431,842	1,332,802,710	1,179,902,403
	Interest/profit payable on borrowing/placement	2,014,825,313	1,462,573,S48	2,014,892,136	1,462,573,54B
	Miscellaneous liabilities/payables	3,511,653,961	3,687,704,168	3,088,453,202	3,40t,526,866
	Lease liabilities (present value of lease payments)	1,469,40t,922	1,448,864,716	1,428,040,347	1,399,763,196
	Net benefit obligation	331,469,952	380,491,390	331,469,952	380,491,390
		44,127,019,304	42,952,960,455	41,871,011,629	40,859,652,838

/^' V *+ %' '

Notes 31 March 2026 31 December 2025 31 March 2026 31 December 20Z5
13.1	Group entity-wise consolidated other liabilities
	EasternBankPtC.	41,871,011,629	40,859,652,838
	EBtSecuritiesPLC.	2,083,964,154	1,951,877,672
	EBtlnvestmentstimited	46,926,113	46,801,374
	EBt%nance(HK)Umited	187,430,724	234,246,431
EBLAssetVanagementtimited 58,973,507 73,728,860
44,248,306,127			43,166,307,175

Less: inter company elimination

Authorized capital
2,500,000,000 ordinary shares of BOT 10 each
Issued, subscribed and fully paid-up capital

	31-E4arch-2026	31-Dce2025
issued againstcash	129,345OOO	12954S,OOO	1,293,450,000	1,293,450,000	1,293,450,000	1,293,450,000
tssued asbonusshare	1,466,468,388 1,466,46B,388			14,664,683,880	14,664,683,880	14,664,683,880	t4,664,683,88O
	i,ssan,sss is9s, 3,3s			15,958,133,880	15,958,133,880	15,958,133,880	15,958,133,880

Wo.o0shares

(121,286,823) (213,346,720)

. 44,127,019,304 42,952,960,455

In compliance with the provision of section 24 of the Bank Company Act T991 (as amended up to date), the Bank is to transfer at least 20Xe of its profit before tax (PBT) to statutory reserve each year until the sum of statutory reserve and share premium (if any) equal the paid-up capital of the Bank. In 2025, the bank has transferred BDT 2,376.74 million to statutory reserve account (which is less than 20% of PBT of 2025) in compliance with the said provision.

Opening baance	15,958,133,880	13,581,390,540	15,958,133,880	:t3,581,390,540
Transerred from profit during the period		2,376,743,340	-	2,376,743,340
	15,958,133,880	15,958,133,880	15,958,133,880	15,958,133,880

16 Dividend equalization reserve

As per BRPD Circular No. 18 dated 20 October 2002, Banks had to transfer an equal amount of net profit (amount by which cash dividend exceeds 20°é) to Dividend Equalization Account while paying cash dividend in excess of 20a.. This is treated as 'Core Capital' of the Bank.

17	Revaluation reserve on investment
	Reserve for revaluation of treasury securities (HFT)	1,110,029,604	776,239,165	1,110,029,604	776,239,165
	Reserve for amortization of treasury securities (HTM)	226,342,865	357,391,084	226342,865	357,391,084
	Reserve for fair value of TRECS and Shares of DSE and CSE owned by EeLSL	74,448,423	74,448,423		0

1 420,820,892 1,208,078,672 1,336,372,469 1,133,630,249

18 Actuarial re-measurement gain/(loss) on defined benefit plans

Actuarial re-measurement gain/(loss) results from the increase in present value of the defined benefit obligation (Gratuity Fund and Superannuation Fund) due to changes in actuarial assumptions and experience adjustment shown as equity component as element of other comprehensive income (OCI) as per IAS 19 Amp/oyee 8ene/its .

Opening balance	(857,478,500)	(857,478,500)	(857,478,500)	(857,478,500)
Adjustment of re-measurement gain/(loss)			-
	(857,478,500)	(857,478,500)	(857,478,500)	(857,078,i)
Adjustment with deferred tax assets	321,554,438	32t,554,438	321,554,438	321,5f4,438
	(sas,9z4,os3j	(535,924,063)	(535,924,063)	(535,924,063)

Assets and liabilities of EBL Offshore Banking Operation and EBL Finance (HK) Limited (on consolidation) have been presented into Taka (which is the functional currency of the Bank) using period end standard mid rate of exchange of the Bank @ USD 1 = BDT 122.7500 and HKD 1= BDT 15.6600. Peridic incomes and expenses are translated using monthly average exchange rate (USD 1= BDT 122.3871 & HKD 1 =B0T 15.6650). The net cumulative result of the exchange rate difference has been presented separately as equity component as per para 39 of IAS 21 T/je E,/'/ects a/Changes in Foreign Exchange Poles .

20 Surplus in profit and loss account

	Opening balance		16,319,096,905	15,199,070,079	17,367,653,738	15,578,163,149
	Profit for the year		1,986,395,109	8,340,355,037	2,002,463,737	9,00S,818,801
	Transfer to statutory reserve		-	(2,376,743,340)	-	(2,376,743,340)
	Transfer to start-up equity investment fund	20.1		(90,098,188)	-	(90,098,188)
	Bonus share issued		-	(2,376,743,340)	-	(2,376,743,340)
	Cash dividend paid for 2024		-	(2,376,743,344)	-	(2,376,743,344)
			18,305,492,014	16,319,096,505	19,370,117,475	27,367,653,738
20.1	Start-up equity investment fund
	Opening balance Addition during the year		365,529,870	275,431,682	365,529,870	275,431,682 to.osa, ss
				365,529,870	365,529,870
21	Contingent liabilities
	Acceptance and endorsements		50,909,068,939	52,185,665,440	50,909,068,939	52,185,665,440
	Letters of guarantee		82,841,238,899	82,051,845,127	82,841,238,899	82,051,845,127
	rrevocable letters of credit		67,546,550,163	66,715,455,486	67,546,550,t63	66,715,455,486
	Bills for collection		21,110,282,460	22,862,959,596	21,110,282,460	22,862,959,596
	OtherS		741,985,658	801,211,428	741,985,658	801,211,428
	Forward assets purchased and forward deposits placed (against FCY)		359,657,500	731,326,492	359,657,500	731,326,492
	Undrawn formal standby facilities, credit lines and other commitments		1,400,O00,OOO	140O,OO0,OOO	14O0,0O0,OOO	1,40O,0OO,OOO
			22*,9(B,783,619	226,74#,*63,570	224,908,783,619	2I6,7%,46JJ70

Notes

0lJanuacyi026to

01 January 20ZS to 01 January 2026 to

01 January 2025 to

3lE4arch2026 31 March 2025 31 March 2026 31 March 1025

22
	Interest/profit, discount and similar income	22.1	17,034,086,131	14,678,522,347	16,962,908,599	14,623,791,347
	Dividend income	241	195,t92,104	245,696,958	187,383,453	241,185,053
	Fees, commision and brokerage	2S.1&25.3	1,165,670,053	1,100,154,766	1,080,203044	1,039,t04,329
	Gain/(loss) from sale of government securities	24	(556,499,301)	387,007,811	(556,499,301)	387,072,066
	Net gain/(loss) on sale of quoted securities	24	4,272,641 (45585,228) 31,999,743
	Exchange gain (net of exchange loss)	2S.2	573,724,732	372,764,603	S66,B39,284	370,565,820
	Other operating income	26	104,547109	115,115,755	104 45,752	113,969,186
			18,520,993,468	16,939,617,874	l8,2M695,W2	16,B07,687,S43
	Interest/profit paid on deposits and borrowings/placements etc.	23	t0,731,629,281	9,224,435,825	10,585,206,656	9,098,386,263
	Administrative expenses	22.2	3,031,989,574	2,797,437,193	2,978,429,160	2,749,735,588
	Depreciation on Banking assets	36	309,315,837	266,003,383	299,388,982	257,107,409
	Other operating expenses	37	275,198,221	3t1,246,948	269,947,739	304,961,811
			14,348,132,913	12,599,323,348	14,132,972,536	12,410,191,070
			4,172,860,555			4,397,496,472
22.1	Interest/profit, discount and similar Income Interest/profit on loans and advances/investments	22.3	11,612,Z45,026	10,8O6,t10,257	11,494,740,318	10,649,690,901
	Interest on money at call and on short notice	22.3	96,448,018	388,565,297	96,448,018	388,565,297
	Interest/'profit on placement with banks and financial institutions	22.3	303,137,844	537,024,598	302,7BS,B23	536,798;615
	Interest/profit on foreign currency balances	22.3	50,1S6,27T	B4,427,132	50,156,277	84,427,132
	Interest on Reverse REPO		182,077,866	160,870,787	182,077,566	160,870,787
	Interest/profit on govt. Securities		4,867,6fi3522	2,856,994,116	4,867,653,522	2,849,593,470
	Interest/profit on non-government securities		85,123,313	153,126,846	85,123,313	153,126,846
			lJ',196,941,566	14,987,119,032	17,078,984,837	14,823,073,047
	Inter unit/company elimination	23	(162,855,435)		(116,076,238)	(199,28t,701)

170340G6131 14,678,522,347 16,962,908,599 14,623,791,347

22.2 Administrative expense Salary & allowances (excluding those of Managing	27	2,346,204,884	2,125,369,4B4	2,305,063,018	2,084,524,193
Rent, taxes, insurance, utilities etc.	28	189,656,789	165,777,341	186,226,493	163,317,949
Legal & professional expenses	29	35,989,436	39,378,571	35,191,012	39,091,365
Postage, stamp, te\|ecommunicatiOn etc.	30	76,191,669	74,136,485	72,000,485	72,776,872
Stationery, printing, advertisement, business promotionetc.	31	22B,106,918	202,887,824	226,747,060	202,178,790
Managing Director's salary and allowances (Bank only)	32	9,917,706	10,915,759	9,917,706	10,915,759
Directors' fees and expenses	33	1,086,816	1,237,039	908,566	t,133,539
Shariah supervisory committee's fees and expenses		165,078	66,AD	165,078	66,000
Audit fees	35
Repair of bank's assets	36	t44,670,278	177,668,689	142,209,742	175,731,120
		3,031,989,574	2,797,437,193	2,978,429,160	2,749,735W8
22.3 Interest Income/profit on investments
Interest/profit on loans and advances/investments		1I,6I2,Z4S,026	10,806110,257	11,494,740,318	10,649,690,901
Interest on money at call and on short notice		96,448,018	388,565,297	96,448,018	388,565,297
Interest/profit on placement with banks and financial institutions		303,137,844	537,024,598	302,78fi,823	536,798,615
Interest/profit on foreign currency balances		50,156,277	84,427,132	50,156,277	84,427,132
		12,062,087,165	ll,8l6,l27,2B3	11,94‹L130,036	11,659,481,544
Inter unitJcompany elimination		(162,8fi5,435)	(308,596,686)	(116,076,238)	(199,281,701)

11,899,231729

11,507,530,598

11,828,054,197 11,460,2/AI,244

10,7Z1,gZ9,281

9,224,435,825

10,585,206,656

23 Interest expense/profit shared on deposits, borrowings/placements and others

Interest paid/profit shared on deposits	23.1	8,566,644,202	7,087,070,505	8,566,644,202	7,087,070,505
\|nterest/profit on borrowings/placements from Banks & Fls	23.2	1,210,512,261	1,301,856,053	1,022,408,541	1,068,030,125
Interest/profit on borrowings/placements from BB & others	23.3	1,050,752,187	1,073,281,478	1,050,752,187	1,073,281,478
Interest on lease liabilities		37,980,670	34,980,276	36,882,568	33,441.657
Net interest expense/(income) on GF and SF	23.4 & 23.5	24,595,396	35,B44,198	24,595,396	35,844,198
		l0,8M484,716	9,533,032,510	10,701,282,894	9,297,667,963
Inter unit/company elimination		(162,855,435)	(308,596,686)	(116,076,238)	(199,281,701)

23.1 Interest expense/profit shared on deposits
Interest/profit on savings/mudaraba savings and current deposits	661,628,204	460,B48,2S4	661,628,204	460,848,254
Interest/profit on special notice deposits (SND)/mudaraba special notice deposits	1,390,487,852	1,143,871,626	1,390,487,852	1,103,871,626
Interest/profit on fixed deposits/mudaraba fixed deposits	6,514,528,147	S482,3fi0,62S	6,514,528,147	548Z0J625
	8,566,6d4,202		8,566644,202
23.2 Interest expense/profit shared on borrowings/placemets from Banks & Fts
Interest/profit on demand borrowings/placements	228,760,890	25#,6O6,207'	188,683,680	254,606,207
Interest/profit on term borrowings/placements	593,949,911	537,352,666	441,923,401	303,526,738
Interest on subordinated bond	541,940,636	141,368,523	341,940,636	141,368,523
\|nter-bank repo (repurchase agreement)	49,860,824	368,828,657	49,860,824	368,528,657
	l,214,5l2,261	l,30lg56,M3	1,022,4O8,541	1,068,030,IM

Notes

,.. , ,, , " .,.

01 January 2026 to

0iJanuagy02Sto

01 January 2026 to

0lJunuog202Sto

31 Mrh 2026 3lWach2025 31 Mah 2026 3lfWarch2025

23.3	Interest expense/profit shared on borrowing from Bangladesh Bank & others
	Borrowing under Investment Promotion & Financing Facility (IPFF)	10,890,253	10,101,679	t0,890,253	10,101,679
	Borrowing under Export Development Fund (EDF)	315,828,483	364,464,566	315,828,483	364,464,566
	Borrowing under Long Term Financing Facility (LTFF)	4,486,007	5,306,370	4,486,007	5,306,370
	Borrowing under BADP (refinance scheme)	5,137,720	5,070,456	5,137,720	5,070456
	Borrowing under SMESPD (refinance scheme)	s,z9s,42o	6,786,573	9,198,420	6,786573
	Second crop diversification project	1,720,185	2,484,712	1,720,185	2,084,712
	Borrowing under assured repo (BGSPB Eastern)	649,927,677	638,703,376	649,927,677	638,703,376
	Borrowing under pre-shipment credit refinancing Scheme	18,154,247	29,521,918	18,154,247	29521,918
	Borrowing under Green Transformation Fund (GTF)	4,347,277	3,042,103	4,347,277	3042,103
	Profit paid on Islami Bank Liquidity Faci\|ity (IBLF)	3t,061,918	7,799,726	31,061,918	7,799,726
1,050,752,I87			1,073,ZB1,478	1,050,752,187 1,073,281478

23%	Net Interest cost on Gratuity Fund
	Interest expense on defined benefit obligation (for Gratuity Fund)		103,349,919	104,797,278	t03,349,919	104,797,278
	Less: interest income on plan assets (for Gratuity Fund)		79,404,702		79,404,702	6B,B18,944
			23,945,218		23,545,218	35,978,334
23.5	Net interest expense/(income) on Superannuation Fund
	1nterest expense on defined benefit obligation (for Superannuation fiund)		2,847,969	3,5W2S0	2,807,969	3,560,250
	Less: interest income on plan assets (tor Superannuation Fund)		2,197,791	3,694,386	2,197,791	3,694,386
			6S0,178	(l&4,136)	650J78
24	Investment income	24.1	195,192,104	245,696,958	187,383,453	241,185,053
	Interest on Reverse REPO		182,077,566	160,870,787	182,077,566	160,870,787
	Interest/profit on govt. Securities	24.2	4,867,653,522	2,856,994,116	4,867,653,522	2,849,593,470
	Interest/profit on non-government securities	24.3	85,123,313	153,126,846	85,123,313	153,126,846
	Gain/(loss) from government securities		(556,499,301)	387007,811	(556,499,301)	387,072,066
	Net gain/(loss) on sale of quoted securities		4,272,641	40,355,634	(45,585,228)	31,999,743
	Net gain/(loss) on sale of TREC value of CSE			0		0
			4,777,819,846	3844,052J52	4,720,153,326
241	Dividend income
	Eastern Bank PI.C.		187,383,453	241,t85,053
	EBL Securities PLC.		1,810,845
	EBL Investments Limited		5,714,000	4,056,044

EBL Asset Management Limited

Less: elimination of dividend from subsidiaries EBL Securities PLC.

EBL Asset Management Limited EBL Finance (HK) Limited

283,806 455,861

195,192,104

zs.z	Interest/profit on govt. Securities
	Interest on treasury bonds	3,006,483,220	1,256,307,182	3,006,483,220	1,256,307,182
		9:t4,987,894	908,186,608	914,987,894	900,785,962
	Interest on Bangladesh Government Special Purpose Band (BGSPB)-Eastern	653,174,254	640,756,902	653,t74,254	6d0,756,902
	PFofit UOP 50k0k	291,656,405	51,743,424	291,656,405	51,743,424
	Rent on Bangladesh Government InveMent Sukuk (BGI5)	1,351,749		1,35t,749
		4,867,653,522	2,856,994,116	4,867,653,522	2,849,593,470
	Interest/profit on non-government securities
	Interest on corporate bond	8,159,341	13,598,901	8,159,341	13,59B,9O1
	lnteestonzerozouponbOnd
	lnterestOnsubOrdinatedbonds	76,963,973	139,527,945	76,963,973	139,527,945
		85,123,313	153,126,846	85,123,313	153,126,846
25
	Fees, commission and charges	25.1 1,10fi,251,743	1,063,539,248	1,080,203044	1,039,104,329
	Exchange gain (net of exchange loss)	25.2 fi73,720,732	372,764,603	566,839,284	370,565,820
		253 60,418,3i0	36,615,518
		1,739,394,785	*,472,919,369	1,647,042,328	1,409,670,148
25.1	Fees, commission and charges
	Loan processing fees	52,005,100	78,623,1t0	52,005,100	78,623,310
	Service charges (Periodic & Ad-hoc)	237,835,979	140,534,350	219,382,993	119,735,218
	Early settlement fees		7,617,338	10,8M,689	7,617,338
	Commission on Bancassurance		841,612	3845,928	841,612
	Commission on remittance processing	1,48sfsa			188,960
	Cards fees & charges (net of cards direct expenses)	25d.1 267,305,639	235286,832	267,305,639	235,286,832
	Commission on general banking (PO, FDD, remittance etc)	6,194,761	7,281,043	6,194,761	7,281,043
	Commission on Automated Challan System (ACS)	58,289,437	30201,494	58,289,437	30,201,454
	Commission on trade business (LG, LC, Acceptance)	25.1.2 467,416,326	562,964149	460,820,613	559,328,561
		1,105,251,743	I,063,s39,248	1,080,203,044	1,039,104429
		20

01 January 2026 to 01 January 20Z5to

01 January 2026 to 01 January 2025 to

* *' 31 March 2026 31 March 2025 31 March 2026 31 March 2025

25.1.1 Cards fees and charges (net of cards direct expenses) Fees and charges
Debit, prepaid cards etc. Credit cards:	140,816,032	129,7B4,823	t40,816,032	129,7B4,823
Annual and transactional fees	114,259,698	93,822,419	t14,2S9,69B	93,822,419
Late payment and overlimit fees	155,634,77B	76,461,348	155,634,77B	76,461,348
Cash advance fees	3,008,239	1,362,091	3,008,239	1,362,091
Interchange reimbursement (IRF) and aquiring fees	109,527,599	99,112,267	109,527,599	99,112,267
Risk assurance premium	44,228,443	44,817,591	44,228,443	44,817,591
Merchant service commission	295,391,343	142,684,048	295,391,343	t42,684,048
Replacement fees and others	558,005		558,005	698,503
	863,424,137	588,743,089	863,424,137	588,743,089
Cards direct expenses
Membership and priority pass	230,985,571	188,372,339	230,985,571	188,372,339
Acquiring and IRF charges	304,650,066	131,271,313	304,650,066	131,271,313
Insurance expense	5,725,623	5,754,289	5,725,623	5,754,289
Other service charges (ATM card usage, cash back, etc.)	54,757,238	28,058,317	54,757,238	28,058,3t7
	596,118,498	353,456,257	596,1%,498
	267,305,639	235,286,832	267,305,639
25.1.2 Commission on trade business (LG, LC, Acceptance)
Commission on LC	208,080,943	206,558,098	201,363,285	202,922,310
	207,900,379	271,057,160	207,900,379	271,057,160
Commission on guarantee	51,435,004	85,349091	51,556,949	85,Z49,O91
	467,416,326	562,964,349	460,820,613	559,328,561

25.2

gain |net of exchange loss)

	Exchange gain other than cards business	1,201,898,686	1,844,Z45,365	1,168,584,760	1,811,354,994
	Less: exchange loss	666,221,498	1,498,529,054	639,793,020	1,467,837,466
		535,677,188	345,716,310	528,791,740	343,517,527
	Exchange gain from cards business	71,549,802	58,212,173	71,549,802	58,212,173
	Less: exchange loss	33,502,257	31,163,881	33,502,257	31,163,881
		38,047,545	27,IJ93	38,047,545	27,048,292
		573,724,732	372,764,603	566,839,284	370,565,820
25.3	Brokerage commission
	Brokerage commission (DSE and CSE)	38,429,039	39,505,884
	Brokerage commission (dealer)	2,644,916	1437,480
	Settlement fees & commission	748,726	1,1OO,87S
Management & trustee fees 24,375,780
		66,198,461	42,044,209
tess:direuexpenses
Laga and howTacharges		3,766,947	3,464,351

CDBLchages

2,013,204 1,964,340

5,780q1 s,s28,ss1

60,418,310 36,615,518

26	Other operating income
	Rebate earnings	59,449,293	69,094,244	59,449,293	69,094,244
	Postage charges recovered	6,309,454	5,E18,212	6,309,454	5,518,212
	Swift charges recovered	24,636,585	27,318,882	24,636,585	27,31B,882
	Service charges	3,120,109	4,234,876	3,t20,109	3,120,430
	Locker rent	8,414,428	7,239,750	8,414,428	7,239,750
	Gain/(loss) on disposal of fixed assets	434,925		434,925
	Other fees and income	2,182,315	1,709,790	2,080,958	1,677,667
		104,547,109	115,115,755	104,445,752	113,969,186
27	Salary & allowances (excluding those of Managing Director of Bank)
		804,289,596	7b0,519,588	778,829,351	722,837,638
	Other salary & allowances	722,696,921	633,OO7,096	713,245,268	626,777,792
		452,182,366	42S,11B,319	448,025,746	420,218,7B2
	Incentive bonus	186,000,000	148,5OOOOO	186,000,000	148,500,000
	Contribution to provident fund	76,395,161	71,232,474	74,321,813	69,197,974
	Current service cost - Gratuity Fund	102,780,840	95,132,006	102,780,840	95,:t32,006
	Current service cost - Superannuation Fund	1,860,000	1,860,OOO	t,860,000	1,860,000
		2,346,204,884	2,125,369,484	2,305,063,018	2,084,524,193
z8	Rent, taxes, insurance, utilities etc.
	Rents, rates and taxes - premises & equipment	75,446,904	66,773,534	74,069,491	65,595,960
	Insurance premium	79,320,795	66,253,995	78,632,825	65,380,523
	Utilities (except telecommunication)	34,8B9,090	32,749,812	33,524,177	32,341,466

189,656,789 165,777,341 M6,226,493 163,317,M9

Notes

29 Legal & professional expenses Professional fees

Other legal expenses (court expense, auction notice etc.)

12,286,803

3,109,983

20,592,611

10,930,289

13,823,405

14,624,878

11,488,419

3,109,983

20,592,611

10,643,083

13,B23,405

14,624,878

35,989,436 39,378,572

3SJ9l,0i2

39,091,365

30 Postage, stamp, telecommunication etc.
Telephone and mobile bill	10,309,224		10,287,412	9,834,346
SMS service charges	27,462,800	33,868,797	27,462,800	33,868,797
Network link, Internet and DR maintenance cost	16,728,991	13,806,160	16,100,191	13,798,810
Swift charges	10,278,867	3,370,755	9,076,118	3,370,755
Postage and courier charges	11,151,101	13006,916	8,813,278	11,654,653
Stamp and court fees	260,685		260,685	249,511
	76,191,669	74,136,485	72,000,4B5	72,776,872
31 Stationery, prlntlng, advenlsement, business promotion etc.
Printing and office stationery	38,588,749	35,428,454	38,288,377	34,968,967
Security stationery	2,375,948	3,641,920	2,375,948	3641,920
Advertisement (Print & electronic media, POC materials etc.)	30,748,701	28,149,442	30,#37,273	27,974,59â
Business promotional expenses for Skylounge	90,260,773	87,751,147	90,260,773	87,75t,147
Business promotional expenses for priority and others	66,132,748	47,916,862	65,384,690	07,842,162
	228,106,918	z02,887,824	226,747,060	202,278,790
32 Managing Director's salary and allowances (Bank onlyj
	6,186,771	5,836,575	6,t86,771	5,836,575
Allowances	1,050,000	1,050,OOO	1,050,000	1,050,Q;0
Bonus (Festival & incentive)	2,062,257	3,445,525	2,062,257	3,445,525
Contribution to Provident Fund	618,678		618,678	583,659
	9,917,706	10,915,759	9,917,706	10,915,759
33 Directors' fees and expenses
Meeting attendance fees	822,250	521,500	644,000	418,000
Fixed remuneration for Independent Directors	115000	340,000	115,000	340,000
Other permissible expenses (refreshment, conveyance etc.)		375,539	149,$66	375,539
	1,086,816	1,237,039	908,566	1,I33.539

As per Bangladesh Bank's BRPD Circular No. 02, dated 11 February 20Z4, each director is entitled to an honorarium of maximum Taka 10,000 for attending each meeting. Additionally, as per BRPD Circular No. 03, dated 14 February 2024, each independent director is entitled to the same honorarium of maximum Taka 10,000 per meeting, along with a fixed monthly remuneration afTaka 50,000.

However, the honorarium payable to directors is subject to monthly limits, which include a maximum of 2 Board meetings, 4 Executive Committee meetings, 1 Audit Committee meeting, and 1 Risk Management Committee meeting. These restrictions are outlined in BRPD Circular No. 02, dated 11 February 2024, and BRPD Circular No. 03, dated 14 February 2024.

34 Shariah supervisory committee's fees and expenses

Meeting attendance fees

Fixed remuneration for shariah supervisory committee members Other expenses (refreshment, conveyance etc.)

3s Audit fees

36 Depreciation and repair of bank's assets

Depreciation

Building and floor spaces Machinery and equipment Computer and network equipment Digital banking equipment E|ectromechanical equipment vehicles

Furniture and fixtures SQ{t/ pe

Right of use (RoU) assets

Repaim,mantenanceandsparepaT MacWnecyandequipment

vehces Furnitureandflinures Rented premises-general

Rented premises-electricity&Tghflng Computeranduetworkequipment SoNvvaremantenance

27,600

133fi48

165,078

66,000

3,930

9,461,110

31,577,217

61,336,479

14,501,029

4,372,231

4,771,017

28,389,352

138,921,947

309,315,837

15,643,264

9,081,111

13,251,508

27,582,529

7,265,789

6,18B,569

144,670,278

453,986,114

177,668,689

443,672,072

142,209,742

441,598,723

65,657,508

66,000

9,254434'

24671,241

37,f48,151

10,612,577

4,315,981

5,831,669

14,380,909

27,221,023

132,167,398

266,003,383

22,129,973

5,777,774

9,372,480

46,940,628

L4,627,562 13,142,357

65,677,914

27,600

133,548

3,930

9,461,110

31,485,387

60,382,198

14,501,029

4,372,231

4,662,183

15,278,894

28,096,677

131,149,272

199,388,982

15,591,054

8,648,507

12,663,757

27,122,407

7,265,789

5,399,320

65,5t8,908

66,AD

9,254,434

24,557,570

36,754,918

10,612,577

5,722,833

13,551,194

27,016,077

125,32t,825

257,107,409

22,123,705

5,387,893

9,153,115

46,233,641

14,627,562

13,046,530

65,158,673

t 01 January 2026 to 01 January 2025 to 01 January 2026 to 01 January 2025 to

31 March 2026 31 March 2025 31 March 2026 31 March 2025

37 Other expenses
Business travelling and conveyance	19298,329	27,117,863	19,032,891	26,899,778
Bank charges	21,918,280	67,604,461	21,032,383	66,726,032
Cards production & POS acquiring cost	17,771,422	23,326,732	17,771,422	23,326,732
CSR expenses (including donation)	16,585,860	19,622,057	16,444,875	19,622,057
Fees and subscriptions	4,350746	7,227,092	3,620,913	5,386,268
Recruitment and training expenses	3,335,182	5,607,287	3,292,682	5,596,B70
Entertainment and recreation	19,806,376	2S,484,039	19,304,656	20,901,856
Office securities (cash carrying, office premises etc.)	90,653,970	65,463,708	89,609,400	65,170,45B
Business and internal events	11,581,653	27,299,977	11,581,653	27,299,977
Reward and recognition	i4,246,745	13,3S4,68O	24,246,745	t3,354,680
Sales and collection commission (DST, Agency, Dealers)	21,719,144	20,507,733	21,719,144	20,507,733
Expense for EBL Sub-ordinated bond	27,257,103	3,188,571	27,257,103	3,188,571
Other operating expenses (uniform, freight, books, shares etc)	6,673,411	9,442,749	5,033,871	6,980 800
	275J98221	311,246,948	269,947,739	304,96Z,811
38 Other provisions charged/(released)
Provision charged/(re\|eased) for protested bills & others		8O,000,000		80,000,000
Provision charged/(re\|eased) on revaluation of equity securities	(185,966,691)	88,716,238	(183,691,897)	1,590,854
	I18s.9s6,s91)	16B,716,238	(183,691,897)	815%854
39 Provision charged against loans and advances & off-balance sheet expsoures
Specific provision	87B,825,340	507,530,502	878,174,466	508,475,859
Less: Recovery from loans previously written off	(7B,317,828)	(91,573,821)	(78,317,828)	(91,573,821)
Specific provision (net off w/off recovery)	800,507,513	415,956,6B1	799,856,639	416,902,038
General provision for loans and advances/investments	(97,860,215)	1,46g,754,0:t4	(102,722,783)	1,363,659,863
General provision for off-ba\|ance sheet expsoures	(3,158,992)	54,162,428	(3,158,992)	54,162,428
	699,488,305	1,938,873,124	693,974,863	1,834,724,330
Consolidated deferred tax income/(expense)	270,160,827	885,384,274
EBL Securities PLC. EBL Investments Limited	t,687,015	527,357
EBL Finance (HK) Limited

EBL Asset Management Limited

841,328

886,752,959

41 Earnings per share

Earnings per share (EPS) has been computed by dividing the profit after tax (PAT) by the weighted average number of ordinary shares outstanding as on 31 March 2026 as per IAS-33 Earnings Per Shore . Diluted EPS was not required to calculate as there was no dilution incidence during the period.

el.i	Weighted average number of ordinary shares outstanding
	Number of sharas before bonus share issued	1,358,139,054	1,358,139,054	1,358,139,054	1,358,139,054
	Bonus shares issued	237,674,334	237,674,334	237,674,334	237,674,334
		1,595,813,388	1,59S,813,388	1,595,813,388	1,595,813,388
4L2	Earnings per share (EPS) Net profit attributable to the shareholders of EBL	1,986,395,109	1,546,238,749	2,002,463,737	1,805,234,242
	Number of ordinary shares outstanding	1,595,813,388	1,595,813,388	1,595,813,388	1,595,813,38B
	Earnings per share (EPS) (restated)	L24	0.97	1.25	1.13
42	Calculation of Net operating cash flow (NOCF) per share and Net asset value (NAV) per share
Notes yi lViarch 2o26 31 December 2o25 31 luarcn zozs 31 oecember zoz5
Net asset value (NAV)		52,267,703,232	50,083,337,394	53,052,753,521	50,850,003,367
Net asset value {NAV) per share in BDT		32.75	31.38	33.24	31.86
		02 January 2026 to 31 March 2026	OJ January 2025 to 31 March 2025	01 January 2026 to 31 March 2026	01 January 2035 to 31 March 2025
Net operating cash flow (NOCF)		18,522,003,843	16,539,689,397	18,423,130,321	17,016,770,798
Net operating cash flow per share (NOCFPS) in BDI (restated)		11.61	1O.36	11.54	10.66

Calculation of NAV per share: Calculation of NOCF per share:

Net asset value No. of shares outstanding

Net operating cash flow No. of shares outstanding

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