Eastern Bank : EBL Q1 Financial Statement 2026 (Unaudited)

About this update from 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 1 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 2 224,908,783,619 42 226,748,463,570 Eastern Bank PLC. and its subsidiaries Condensed Consolidated Profit and Loss Account (Unaudited) For the period ended 31 March 2026 01January2O25to 31 March 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 3 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) (3 12,549,987) 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 received from/(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 an nexed notes. Com Secretary Chief Financial Officer 4 Eastern Bank PLC. and its subsidiaries Condensed Consolidated Statement of Changes in Equity (U naudited) 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/( l a**) 8a l n/(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 6.2 209,546,923,03 1 194,845,196,802 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 6 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 82,05 1,845,127 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 an nexed 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 I merest/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 generated from 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 9 Eastern Bank PLC. Condensed Statement of Changes in Equity (Unaudited) For the period ended 31 March 2026 Chief Financial Officer CO 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 (H FT) 333,790,439 333,790,439 Reserve for amonisation of treasury securities (HTM) (131,048,219) (131,048,2 19) 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 10 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: 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. 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. 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. 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. 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. 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 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 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 12 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 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 75,903,886,5 17 123,951,943,284 115,553,740,285 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: inte r 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 17 /^' 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 14 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 15 (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 ba lance 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 promotion etc. 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 19 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 1 nterest expense on defined benefit obligation (for Superannuation fi und) 2,847,969 3,5W2S0 2,807,969 3,560,250 Less: interest income on pla n 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 283,806 455,861 195,192,104 195,192,104 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 Ga in/(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 21 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 165,078 165,078 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 opera ting 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 23

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