Eastern Bank : Half Yearly Financial Statements 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 30 June 2026 Eastern Bank PLC. and its subsidiaries Condensed Consolidated Balance Sheet (Unaudited) As at 30 June 2026 PROPERTY AND ASSETS Cash 3 Cash in hand (including foreign currencies) 3.1 9,108,419,349 7,416,876,931 Balances with Bangladesh 8ank and its agent bank(s) (including foreign currencies) 3.2 . 21,842,756,114 27,410,175,015 30,951,175,463 34,827,051,946 Balances with other banks and financial institutions 4 In Bangladesh 4.1 4,150,940,670 11,635,943,521 Outside Bangladesh 4.2 2,173,457,311 1,851,735,999 6,324,397,981 13,487,679,521 Money at call and on short notice/placement S Investments 6 Government 6.2 263,445,147,563 194,8S0,848,919 Others 6.3 20,400,013,357 21,737,198,775 283,845,160,919 216,588,047,694 Loans and advances/investments 7 Loans, cash credits, overdraft etc./generaI investments 7.2 393,903,812,388 391,410,103,404 Bills purchased and discounted 7.3 74,764,669,112 88,136,894,626 468,668,481,500 479,546,998,030 Fixed assets including premises, furniture and fixtures 8 6,826,672,579 6,864,782,435 Other assets 9 18,541,250,747 15,910,834,456 Non banking assets 10 TOTAL ASSETS 815 157 139 188 767,225,394,082 LIABILITIES AND CAPITAL LIABILITIES Borrowing/placement from banks, financial institutions and agents 11 Non-convertible subordinated bond 11,S48,000,000 11,360,000,000 Borrowings/placement from other Banks, financial institutions and agents etc. 104,230,562,819 106,815,612,676 115,778,562,819 118,175,612,676 Deposits and other accounts 12 Current deposits/Al-wadeeah current deposits & other accounts 71,672,709,509 71,259,182,504 Bills payable 1S,927,SS9,987 1,512,738,204 Savings bank deposits/Mudaraba savings deposits 94,248,822,170 86,623,577,6S2 Term deposits/Mudaraba term deposits 339,329,012,592 303,010,560,183 Special notice deposits (SND)/Mudaraba special notice deposits 86,507,340,705 93,607,425,014 Bearer certificates of deposits 607,685,444,963 556,013,483,557 Other liabilities 13 41,215,773,685 42,952,960,455 TOTAL LIABILITIES 764,679,781,466 717,142,056,687 SHAREHOLDERS' EQUITY Paid-up capital 14 16,436,877,890 15,958,133,880 Statutory reserve 1S 15,958,133,880 15,958,133,880 Dividend equalisation reserve 16 1,153,946,694 3S6,040,000 Revaluation reserve on investment General reserve Start-up equity investment fund 17 20.1 1,208,292,524 603,493,370 365,S29,870 1,208,078,672 603,493,370 36S,529,870 Capital reserve Actuarial remeasurement gain/(loss) 18 29,104,0S3 (S35,924,063) 29,104,053 (535,924,063) Foreign currency translation gain/(loss) 19 (183,611,727) (178,349,173) Surplus in profit and loss account 20 15,441,515,232 16,319,096,905 TOTAL SHAREHOLDERS' EQUITY TOTAL LIABILITIES AND SHAREHOLDERS' EQUITY 50,477,357,722 815,157,139,188 50,083,337,394 767,225,394,082 Contingent liabilities 21 Acceptances and endorsements 55,588,585,285 52, 185,665,440 Letters of guarantee 81,065,336,612 82,051,845,127 Irrevocable letters of credit 72,048,945,000 66,715,455,486 Bills for collection 25,021,531,436 22,862,959,596 Others 739,805,495 801,211,428 Other commitments 234,464,203,828 224,617,137,078 " Documentary credits and short term trade-related transactions Forward assets purchased and forward deposits placed Undrawn note issuance and revolving underwriting facilities 1,5 18,426,000 731,326,492 Undrawn formal standby facilities, credit lines and other commitments 1,400,000,000 1,400,000,000 2,918,426,000 2,131,326,492 TOTAL OFF-BALANCE SHEET ITEMS Net asset value (NAV) per share (restated) 42 These financial statements should be read in conjunction with the an nexed notes. Chief Financial Officer 2 237,382,629,828 226,748,463,570 Eastern Bank PLC. and its subsidiaries - Condensed Consolidated Profit and Loss Account (Unaudited) For the period ended 30 June 2026 Amount in BDT 02 January 20Z5'to /gZJt$t+Beta 01 April 20Z5 to Interest income/profit on investment 22.3 23,531,087,311 23,868,271',122 11,631,855,582 12,360,740,524 Interest expense/profit shared on deposits and borrowings etc. 23 2T,688,710,656 19,096,729,874 10,957,081,375 9,872,294,050 Net interest Income/profit on investment T 8'42 376,656 4,771,S41,248 674,774,207 2,488,446,474 Income from investments 24 11,318,730,350 7,468,991,032 6,540,910,504 3,624,938,880 Commission, exchange and brokerage 25 3,236,022,737 2,709,200,980 1,496,627,952 1,236,281,611 Other operating income " 26 241,141,384 238,682,921 136,594,275 123,567,165 14,795,894,471 10,416,874,933 8,174,132,731 4,984,787,657 Total operating income 16,638,271,126 15,188,416,181 8,848,906,939 7,473,234,231 Salary and allowances (excluding those of MD) 27 4,593,863,864 4,0S6,253,971 2,247,658,980 1,930,884,488 Rent, taxes, insurance, utilities etc. 28 395,372,893 330,586,705 205,716,103 164,809,364 Legal and professional expenses 29 73,932,572 72,785,869 37,943,136 33,407,297 Postage, stamp, telecommunication etc. 30 171,169,646 178,740,977 94,977,978 104,604,492 Stationery, printing, advenisement, business promotion etc. 31 461,754,113 420,602,379 233,647,195 217,714,5S5 Managing Director's salary and allowances (Bank only) 32 22,368,795 20,331,518 12,451,089 9,415,759 Directors' fees and expenses 33 2,479,658 2,339,205 1,392,842 1,102,166 Shariah supervisory committee's fees and expenses 34 451,428 170,500 286,350 104,500 Audit fees 35 Depreciation and repair of bank's assets 36 963,803,509 898,813,138 509,817,395 455,141,067 Other operating expenses 37 525,254,451 S34,708,829 250,056,230 223,461,880 Total operating expenses 7,210,4S0,929 6,515,333,091 3,593,947,297 3,140,645,568 Profit before provisions 9,427,820,197 8,673,083,089 S,2S4,959,642 4,332,588,563 Provision for loans/investments and off-balance sheet exposures 39 Specific provision (net off w/o recovery) 1,847,454,045 1,702,334,289 1,046,946,532 1,286,377,607 General provision for loans and advances/investments 168,656,312 790,559,398 266,516,527 (678,194,617) General provision for off balance sheet exposures 83,789,487 52,494,067 86,948,480 (1,668,361) 2,099,899,844 2,545,387,754 1,400,411,539 606,514,630 Other provision Provision charged/(released) for protested bills & others 38 557,082 80,702,441 557,082 702,441 Provision charged/(released) on revaluation of equity securities (608,961,579) 310,138,127 (422,994,889) 221,421,889 (608,404,497) 390,840,568 (422,437,807) 222,124,330 Total provision 1,491,495,347 2,936,22B,322 977,973,732 828,638,960 Profit before tax for the period 7,936,324,8S0 5,736,854,768 4,276,985,909 3,503,949,604 Current tax expense for the period 3,766,137,473 3,357,638,873 1,823,490,797 1,784,219,498 Deferred tax expense/(income) (218,415,124) (1,133,682,557) 51,287,722 (246,929,598) Total provision for taxation 3,S47,722,349 2,223,956,317 1,874,778,518 1,537,289,901 Profit after tax for the period 4,388,602,501 3,512,898,451 2,402,207,391 5 7 Earnings per share (EPS) (restated) 41.2 2.67 2.14 1.46 1.20 These financia tatements should be read in conjunction with the annexed notes. Chief Financial Officer ompa y c eta anaging Director Director Director Eastern Bank PLC. and its subsidiaries Condensed Consolidated Cash Flow Statement (Unaudited) For the period ended 30 June 2026 Amount in BDT A) Cash flows from operating activities Interest/investment income receipts in cash 24,937,535,688 22,964,030,8S5 Interest/profit paid on deposits and borrowing etc. (21,729,760,804) (19,274,731,095) Dividend receipts 464,579,652 549,591,679 Fees and commission receipts in cash 3,067,484,130 2,649,667,535 Income from investment (other than dividend received) 10,159,824,688 5,688,568,901 Recoveries on loans/investments previously written off 232,003,548 210,364,060 Cash payment to employees (4,865,500,207) (4,330,119,577) Cash payment to suppliers (1,S27,978,174) (1,308,357,069) Income taxes paid (4,262,784,106) (3,383,507,663) Receipts from other operating activities 222,382,931 238,682,921 Payments for other operating activities (528,18S,538) (537,218,S34) Cash generatedfrom operating profit bej'ore changes in operating assets and /io6i/ir/es 6,169,601,808 3,466,972,013 increase//decreoseJ in operating assets & liabilities Net sale/(purchase) of trading securities (48,333,551,S92) (1,593,424,081) Loans and advances/investments to customers (other than banks) 8,275,144,233 (37,250,700,567) Other assets (1,492,598,196) (92,598,217) Deposits/borrowings/placement from other banks (1,565,023,493) 24,448,153,962 Deposits from customers (other than banks) 50,484,077,564 33,419,343,210 Other liabilities (1,099,551,806) (866,861,535) Cash generated from changes in operating assets and liabilities 6,268,496,710 t8,063,912,771 Net cash rece*•ed/rom/(used in) operating activities 12,438,098,518 21,530,884,784 B) Cash flows from investing activities Net sale/(purchase) of non-trading securities (19,112,321,073) (19,992,029,831) Net sale/(purchase) of property, plant and equipment (336,088,064) (428,762,866) Net advance payment for right-of-use assets (RoU) (83,414,387) (37,054,257) Net cash mused/nj investing activities (19,S31,823,524) (20,457,846,954) C) Cash flows from financing activities Net issuance/(redemption) of subordinated bond Dividend paid (cash dividend) Payments against lease liabilities Net cash rece7•ed from/(used *n} financing octi•'/ties D) Net increase/(decrease) in cash (A+B+C) Effects of exchange rate changes on cash and cash equivalents Opening cash and cash equivalents Closing cash and cash equivalents (D+E+F)" 188,000,000 (3,944,9S2,817) (186,963,482) (3,943,916,299) (11,037,641,305) (1,974,218) 48,322,592,767 37,282,977,244 (810,000,OOO) (2,3S4,2S9,41S) (176,298,895) ‹ s,w,sss,a z› (2,267,520,481) (1,563,033) 43,470,938,065 41,201,854,551 "Closing cash and cash equivalents consist of: Cash in hand (including foreign currencies) Balances with Bangladesh Bank and its agent bank(s) Balances with other Banks and Financial Institutions Money at call and on short notice/Placement Prize bonds Net operating cash flow (NOCF) per share (restated) Th se financial statements should be read in conjunction with the annexed notes. 3.1 3.2 4 5 6.2 42 9,108,419,349 21,842,7S6,114 6,324,397,981 7,403,800 37,282,977,244 7.57 6,908,201,667 23,195,620,564 11,091,705,821 6,326,S00 1,201,854,551 13.10 Chief Financial Officer Managing Direct r Co p n Se e ary 4 Eastern Bank PLC. and its subsidiaries Condensed Consolidated Statement of Changes in Equity (Unaudited) For the period ended 30 June 2026 Amount in BDT 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 Bonus shara issued for 2025 478,744,010 - - - - - - - - (478,744,010) - Cesh dividend paid for 2025 - - (3,989,533,470) (3,989,533,470) - - 4,388,602,501 4,388,602,501 Transferred to dividend equalisefion reserve - - 797,906,694 - - - - - - (797,906,694) - Reserve for revaluation of treasury securities (HFT} - - - 135,501,958 - - - - - - 135,501,958 Reserve for amortisation of treasury securides (HTM) - - - (135,288,106) - - - - - - (135,288,106) Fore n curren translation am loss - - - - - - - - 5,262,555 - 5,262,555 16,436,677,890 15,958,133,880 1,153,946,694 1,208,291,514 603,493,370 365,529,870 29,104,053 (535,924,063) (183,611,727) 15,441,515,232 50,C77,357,722 Chlef Nnandal Offlcar Eastern Bank PLC. Condensed Balance Sheet (Unaudited) As at 30 June 2026 Amount in BDT Cash 3 Cash in hand (including foreign currencies) 3.1 9,108,250,048 7,416,813,282 Balances with Bangladesh Bank and its agent bank(s) (including foreign currencies) 3.2 21,842,756,114 27,410,175,015 30,951,006,162 34,826,988,297 Balances with other banks and financial institutions 4 In Bangladesh 4.1 4,019,628,523 11,525,860,456 Outside Bangladesh 4.2 2,120,525,919 1,816,382,300 6,140,154,442 13,342,242,756 Money at call and on short notice/placement 5 Investments 6 Government 6.2 263,416,291,132 194,845,196,802 Others 6.3 15,856,685,050 16,627,866,525 279,272,976,181 211,473,063,327 Loans and advances/investments 7 Loans, cash credits, overdraft etc./general investments 7.2 395,223,766,503 392,705,427,115 Bills purchased and discounted 7.3 70,832,643,952 84,334,481,209 466,056,410,455 477,039,908,324 Fixed assets including premises, furniture and fixtures 8 6,765,799,33S 6,790,558,033 Other assets 9 20,841,087,098 18,130,896,149 Non banking assets 10 TOTAL ASSETS 810,027,433,672 761,603,656,887 LIABILITIES AND CAPITAL LIABILITIES Borrowing/placement from 11 Non-convertible subordinated bond 11,548,000,000 11,360,000,000 Borrowings/placements from other Banks, financial institutions and agents etc. 100,114,518,632 102,080,029,823 111,662,518,632 113,440,029,823 Deposits and other accounts 12 Current deposits/AI-wadeeah current deposits and other accounts 72,327,950,295 71,658,253,093 Bills payable 15,927,S59,987 1,S12,738,204 Savings bank deposits/Mudaraba savings deposits 94,248,822,170 86,623,S77,652 Term deposits/Mudaraba term deposits 339,335,012,592 303,010,560,183 Special notice deposits (SND)/Mudaraba special notice deposits Bearer certificates of deposits 86,551,394,916 93,648,841,727 608,390,739,960 556,453,970,859 Other liabilities 13 38,825,438,515 40,859,652,838 TOTAL LIABILITIES 758,878,697,107 710,753,653,520 SHAREHOLDERS' EQUITY Paid-up capital 14 16,436,877,890 1S,9S8,133,880 Statutory reserve 1S 15,958,133,880 15,958,133,880 Oividend equalization reserve 16 1,153,946,694 356,040,000 Revaluation reserve on investment 17 1,133,844,101 1,133,630,249 General reserve Start-up equity investment fund Actuarial remeasurement gain/(loss) Foreign currency translation gain/(loss) Surplus in profit and loss account TOTAL SHAREHOLDERS' EQUITY TOTAL LIABILITIES AND SHAREHOLDERS' EQUITY 20.1 18 19 20 603,493,370 365,S29,870 (535,924,063) (359,621,442) 16,392,456,264 51,148,736,564 810,027,433,672 603,493,370 365,529,870 (S35,924,063) (3S6,687,5S8) 17,367,653,738 50,850,003,367 761,603,656,887 6 Amount in BDT Noes 30 June 2026 31 December 202S OFF-BALANCE SHEET ITEMS Contingent liablities 21 Acceptances and endorsements 55,588,585,285 52,185,665,440 Letters of guarantee 81,065,336,612 82,05 1,845, 127 Irrevocable letters of credit 72,048,945,000 66,715,455,486 Bills for collection 25,021,531,436 22,862,959,596 Others 739,805,495 801,211,428 234,464,203,828 224,617,137,078 Other commitments Documentary credits and short term trade-related transactions Forward assets purchased and forward deposits placed 1,518,426,000 731,326,492 Undrawn note issuance and revolving underwriting facilities Undrawn formal standby facilities, credit lines and other commitments 1,400,000,000 1,400,000,000 2,918,426,000 2,131,326,492 TOTAL OFF-BALANCE SHEET ITEMS 237,382,629,828 226,748,463,570 Net asset value (NAV) per share(restated) 42 31.12 30.94 These fina ial statements should be read in conjunction with the annexed notes. Chief Financial Officer Com Sec e ary Managing Dirk or 7 Eastern Bank PLC. Condensed Profit & Loss Account (Unaudited) For the period ended 30 June 2026 Amount in BDT Interest income/profit on investments 22.3 23,426,423,167 23,760,076,184 11,598,368,970 12,299,875,940 Interest expense/profit shared on deposits and borrowings etc. 23 21,468,835,497 18,842,793,947 10,883,628,842 9,744,407,684 Net interest income/profit on investmenD 1,957,587,670 4,917,282,237 714,740,12B 2,555,468,255 Income from investments 24 11,228,859,713 7,432,516,177 6,508,706,387 3,608,668,213 Commission, exchange and brokerage 25 3,054,699,401 2,589,633,623 1,407,657,073 1,179,963,475 Other operating income 26 229,007,753 238,618,798 124,562,001 124,649,611 14,512,566,867 10,260,768,598 . 8,040,925,461 4,913,281,299 Total operating income 16,470,154,536 15,178,050,835 8,755,665,589 7,468,749,554 Salary and allowances (excluding those of MD) 27 4,506,155,416 3,97§,041,900 2,201,092,398 1,885,517,708 Rent, taxes, insurance, utilities etc. 28 388,585,304 325,032,924 202,358,810 161,714,975 Legal and professional expenses 29 71,772,824 70,770,900 36,58:t,812 31,679,534 Postage, stamp, telecommunication etc. 30 164,256,815 :t75,750,602 92,256,331 102,973,730 Stationery, printing, advertisement, business promotion etc. 31 459,690,818 4:t9,478,768 232,943,758 217,299,978 Managing Director's salary and allowances 32 22,368,795 20,331,518 12,451,089 9,415,759 Directors' fees and expenses 33 2,215,158 2,141,205 1,306,592 :t,007,666 Shariah supervisory committee's fees and expenses 34 451,428 170,500 286,350 104,500 Audit fees Depreciation and repair of bank's assets 3S 36 935,886,351 877,664,204 494,287,627 444,825,676 Other operating expenses 37 515,728,120 527,364,476 245,780,381 222,402,664 Total operating expenses 7,067,111,028 6,388,746,998 3,519,345,148 3,076,942,190 Profit before provisions 9,403,043,508 g,789,303,837 5,236,320,442 4,391,807,364 Provision for loans/investments and off-balance sheet exposures 39 Specific provision (net off w/off recovery) 1,847,008,349 1,597,014,128 1,047,151,710 1,180,112,089 General provision for loans and advances/investments 53,586,396 792,595,173 156,309,179 (571,064,691) General provision for off-balance sheet exposures 83,789,487 52,494,067 86,948,480 (1,668,361) 1,984,384,232 2,442,103,368 1,290,409,369 607,379,038 Other provision 38 Provision charged/(released) for protested bills & others 557,082 80,702,441 557,082 702,441 Provision charged/(released) on revaluation of equity securities (325,181,253) 207,107,063 (141,489,357) 205,516,209 (324,624,171) 287,809,504 (140,932,275) 206,218,650 Total provision 1,659,760,061 2,729,912,872 1,149,477,094 813,597,688 Profit before tax for the period 7,743,283,447 6,059,390,965 4,086,843,347 3,578,209,676 Current tax expense for the period 3,7:t2,899,429 3,325,475,280 1,788,762,240 1,764,143,959 Oeferred tax expense/(income) (260,602,683) (1,130,977,588) 9,558,145 (245,593,314) Total provision for taxation 3,452,296,746 2,194,497,693 1,798,320,384 1,518,550,646 Profit after tax for the period 4,290,986,700 3,864,893,272 2,288,522,963 2,059,659,030 Earnings per share (EPS) (restated) 41.2 2.61 2.35 1.39 1.25 These financial s atements should be read in conjunction with the annexed notes. Chief Financial Officer Com n ecret Managing Director Eastern Bank PLC. Condensed Cash Flow Statement (Unaudited) For the period ended 30 June 2026 Amount in BDT Cash flows from operating activities Interest/investment income receipts in cash 24,711,71S,65S 22,995,845,704 Interest/profit paid on deposits and borrowing etc. (21,505,576,148) (19,021,254,967) Dividend receipts 408,195,815 541,151,144 Feeds and commission receipts in cash 2,886,148,757 2,518,600,495 Income from investment (other than dividend) 10,158,367,389 5,672,155,607 Recoveries on loans/investments previously written off 232,003,548 210,364,060 Cash payment to employees (4,777,868,797) (4,227,615,052) Cash payment to suppliers (1,526,227,377) (1,310,818,806) Income taxes paid (4,230,703,061) (3,359,088,737) Receipts from other operating activities 213,894,343 238,618,798 Payments for other operating activities (S18,394,706) (529,676,181) Cash generated from operating prafitge/ore changes in operating assets and liabilities 6,051,555,418 3,728,282,065 Increase/{derreoseJ in operating assets and liabilities Net sale / (purchase) of trading securities (48,991,842,715) (1,393,798,618) Loans and advances/investments to customers (other than banks) 8,500,718,730 (36,349,496,729) Other assets (1,445,198,862) (50,483,781) Deposits/borrowings/placement from other banks and NBFI (945,484,827) 24,178,644,381 Deposits from customers (other than banks and NBFI) 50,748,885,259 32,373,139,026 Other liabilities (1,541,151,328) (820,786,032) Cash generated from changes in operating assets and liabilities 6,325,926,257 17,937,218,247 Net cash receivedfrom/(used in) operating activities 12,377,481,675 21,665,500,312 B) Cash flows from investing activities Net sale/(purchase) of non-trading securities (19,110,847,734) (19,992,029,831) Net sale/(purchase) of property, plant and equipment (340,848,995) (427,590,038) Net advance payment for Right of Use Assets (76,047,329) (37,054,257) Net cash receivedfrom/(used 7nJ investing activities (19,527,744,058) (20,456,674,125) C) Cash flows from financing activities Net issuance/(redemption) of subordinated bond 188,000,000 (810,000,000) Dividend paid (cash dividend) (3,944,952,817) (2,354,259,415) Payments against lease liabilities (171,422,172) (164,120,775) /¥et cash receivedfrom/(used in) financing activities (3,928,374,989) (3,328,380,190) D) Net increase/(decrease) in cash and cash equivalents (A+B+C) (11,078,637,372) (2,119,554,003) E) Effects of exchange rate changes on cash and cash equivalents 109,423 (8,215,830) F) Opening cash and cash equivalents 48,177,092,353 43,067,217,375 G) Closing cash and cash equivalents (D+E+F)" 37,098,564,404 40,939,447,542 'Cash and cash equivalents consists of: Cash in hand (including foreign currenciesj 3.1 9,108,250,048 6,907,296,530 Balances with Bangladesh Bank and its agent bank (s) 3.2 21,842,756,114 23,195,620,564 Balances with other Banks and Financial Institutions 4 6,140,154,442 10,830,203,948 Money at call and on short notice/placement 5 Prize bonds 6.2 7,403,800 6,326,500 37,098,564,404 40,939,447,542 Net operating cash flow (NOCF) per share (restated) 42 These financial statements should be read in conjunction with the annexed notes. Chief Financial Officer 9 Eastern Bank PLC. Condensed Statement of Changes in Equity (Unaudited) For the period ended 30 June 2026 Amount in BDT Balance as on 01 January 2026 Bonus share issued for 2025 Cash dividend paid for 2025 Profit after tax for the period Reserve for revaluation of treasury securities (HFT) Reserve for amortisation of treasury securities (HTM) Foreign currency translation gain/(loss) 15,958,133,880 478,744,010 15,958,133,880 356,040,000 1,133,630,249 135,501,958 (135,288,106) 603,493,370 365,529,870 (535,924,063) (356,687,558) (2,933,885) 17,367,653,738 (478,744,010) (3,989,533,470) 4,290,986,700 50,850,003,367 (3,989,533,470) 4,290,986,700 135,501,958 (135,288, 106) (2,933,885) Balance as at 30 June 2026 16,436,877,890 15,958, 133,880 356,040,000 1, 133,844, 101 603,493,370 365,529,870 (535,924,063) (359,62 1,442) 17,190,362,9S8 51, 148,736,565 Balance as at 31 December 2025 15,958,133,880 15,958,133,880 356,040,000 1,133,630, 9 603,493,370 365,529,870 (535,924,063) (356,687,558) 17,367,653,738 50,850,003,367 Chief Financial Officer Eastern Bank PLC. and its subsidiaries Selected explanatory notes As at and for the period ended 30 June 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 staned 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 son 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 30 June 2026 are same as those applied in the annual audited financial statements for the year ended 31 December 2025. Certain 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 30 June 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 Reposing 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 reposed 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 15 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. 11 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 30 June 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. Credk Ratinx of the Bank As per BRPD circular no. 6 dated 5 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 2025. The following ratings have been awarded: ST-1 Entity"Rating (CRAB) January to December 2024 28 May 2025 ST-1 Entity Rating (CRAB) January to December 2023 28 May 2024 ST-1 Reporting Period The reporting period of these financial statements of the Group and the Bank is 01 January 2Q26 to 30 June2026. 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 27 July 2026 and was subsequently authorized by the Board in the meeting held on the same date. 2.10 Significant deviation in compliance with B5Eg noti0cation 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 gow. 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. Number of ordinary shares wlth face value and date of issues: Number of ordinary shares as on 30 June 2026 was 1,643,687,789 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 Report 2025. Mkulatlon of Mt Asset Value (NAV) per share: 30-Jun-26 3E-Dec-M Net Asset Value (NAV) in BDT crore 5,047.74 S,008.33 5,114.87 Net Asset Value (NAV) per share in BDT (restated) 30.71 30.47 31.12 30.94 Calculation of NAV per share: Net asset value No. of shares outstanding Cakulation of Earnings Per Share (EPS) and Net Operating Cash Flow (NOCF) per share: 01 January 2026to DI January 20ZS to Earnings Per Share (EPS) in BDT (restated) 2.67 2.14 2.61 2.35 Net Operating Cash Flow (NOCF) per share in BDT (restated) 7.57 13.10 7.53 13.18 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 Notes 30 June 2026 31 December 2025 30 June 2026 31 December 2025 3 Cash Cash in hand (incJuding foreign currencies) 11 9,108,419,349 7,416,876,931 9,108,250,048 7,416,813,282 Balance with Bangladesh Bank and its agent bank(s) (including foreign currencies) 3.2 21,842,756, 114 27,410,175,015 21,842,756,114 27,410,175,OIS 30,951,y75,463 34,827,05Z,946 30,951,006,162 34,826,988,297 3.1 Cash in hand (including foreign currencies) Local currency 8,932,526,081 7,264,964,101 8,932,356,780 7,264,9D0,0S2 Foreign currency z75,893,268 151,912,830 175,893,268 151,912,830 9,108,419,349 7,416,676,931 9,108,250,048 7,426513,282 3.1.1 Local currency With Bank 8,932,356,780 7,264,9OD,4S2 8,932,356,780 7,264,900,452 With Subsidiaries 169,301 63649 8,932,526,081 7,264,964,101 8,932,3S6J80 7,264,500,452 3.2 Balance with Bangladesh Bank and its agent Bank(s) including foreign currencies Local currency 20,676,555,881 24,472,B48,408 20,676,555,881 24,472,848,408 Foreign currency 1,079426,720 2,581,032,704 1,079,426,720 2,581,032,704 21,755,982,601 27,053,881,112 21,755,982,601 27,053,88:t,112 Sona|i Bank (an agent of Bangladesh Bank) - local currency 86,773,513 356,293,903 86,773,513 356,293,903 21,842,756,11# 27,410,175,015 21,842,756,114 27,410,175,015 Balances with othet banks and financial institutions Bala nce in Bangladesh 4.1 4,150,940,670 11,635,943,521 4,0t9,628,523 11,52S,8604fi6 Balance outside Bangladesh 4.2 2,173,457,311 1,851,735,999 2,12O,S2S,919 1,816,382,300 6,324,397,981 13,487,679,521 6,140,154,442 13,142,242,756 4.1 Balance in Bangladesh In current deposit accounts with Banks 353,393,322 618,846,671 256,593,566 198,363,355 Non-bank financial institutions (NBFIs) Mobile financial services (MFSs) 23,090,604 9,574,708 23,090,604 9,574,708 376,483,927 628,421,380 279,684171 207,938,063 Less: inter company elimination (655,240,786) (399,070,589) (278J56,8W) 229,350,7@ 279,6B4,171 207,938,063 In special notice deposit accounts with Banks 771,251,741 166,327,844 37,444,352 36,240,793 Non-bank financia| institutions (NBEIs) 771,2f1,741 166,327,844 37,444,352 36,240,793 Less: inter company elimination {44,054,211) {41,4l6,7t3) 727,197,530 124,9il,l3l 37,444,352 36,240,793 In fixed deposit/piacement accounts with Banks 10,673,652,500 19,4B6,8B4,540 10,667,652,500 19,486,884,540 Non-bank financial institutions (NBFIs) 240,000,000 490,000,000 240,000,000 4W,b,b 10,913,652,500 19,976,884,540 10,907,652,500 19,976,884,540 Less: inter unit/company elimination (7,211,152,500) (8,695,202940) (7,205,t52,500) (8,695,202,940) 1l,28l,68l,60O 3,702,5D0,OOO 1i,zB1,6ai,6oo 4,150,940,670 lldG5,943,5i1 4,019,628,523 11,525,860,456 Balance outside Bangladesh AB Bank PLC., India 2t,220,166 3,4at,618 21,220,166 3,481,618 AI-Rajhi Bank, KSA 3,394,842 3,394,842 16,563,771 Bank of Bhutan, Bhutan 1,B30,756 2,570,022 1,830,7fi6 2,570,022 Bank of China, China 10,391,037 23,265,470 10,391,037 23,265,470 Bank of Tokyo Mitsubishi, Japan 32,216,691 23,131,566 32,216,691 23,131,566 Citibank NA, USA 416,675,804 416,675,804 Habib American Bank, USA 19,522,071 2,B22,190 19,522,071 2,822,190 HDFC Bank Limited, Hongkong 1,030,682 2,505,928 ICICI Bank Limited, India 91,754,042 43,513,177 91,754,042 43,S13,17T ICICI Bank Limited, Hongkong 81,341,413 40,951,011 29,440,703 8,103,239 JP Morgan Chase Bank NA, UK JP Morgan Chase Bank NA, Australia 33,188,713 818,067 598,241 33,188,713 818,067 JP Morgan Chase Bank, Germany 32,160,071 4,464,082 32,160,071 4,^64,082 Mashreqbank, USA 596,386,841 - 596,386,841 Mashreqbank, UAE Nepal Bangladesh Bank Limited, Nepal 19,599,830 28047,707 2,992,374 19,688,160 19,599,830 28,047,707 2,992,374 lv,&sa,iso MCB Bank Limited, Pakistan 16,323,281 14,777,490 16,323,2B1 14,J'J'7,490 National Commercial Bank, KSA 8,187,054 8,IS9,877 8,187,054 8,159,877 Standard Chartered Bank, Srilanka 546485 551,355 546,485 S51,3SS Standard Chartered Bank, India 1,565,514,432 157,435,044 1,565,514,432 157435,044 Standard Chanered Bank, UsA 145,279,089 410,517,995 145,279,089 410,517,995 Standard chartered Bank, Singapore 7,029,310 t0,924,927 7,029,3:IO 10,924,927 standard chartered Bank, Germany 23,937,965 21,876,042 23,937,965 21,876,042 gqercher Kantpnal Bank, ZurjCh, Switzerland 30,123,607 9,213,530 30,123,607 9,213@30 2,173,457,311 1,851,735,999 2,120,525,919 Notes 30 June 2026 31 December 2025 4.3 Balances of sullaries with Banks & NBFls Mth Eastern PLC. (eliminated as intra group balance) EBL Securities PIC 648,199,260 258,379,970 EBL I nvestmenu Limited 38,27B,6I4 35,100,278 EBL Finance (HK) Limited 11,316,206 146,436,197 EBL Asset Manapment Limited 7,500,918 570,857 705,294,998 440,487,302 With other banlo6 NBFls Banks 184,243,539 145,436,765 Non-bank financ I institutions (NBFls) 184,243,539 145,436,765 889,538,537 585,924,067 30 June 2026 3l Decembef2025 Consolidated bWce with Banks and Fts held by group entities Eastern Bank PLC 6,140,154,442 13,342,242,756 EBL Securities PM EBL Investments Limited EBL Finance (HK) Limited 779,405,640 38,3B4,381 64,247,59a 368,407,769 181,789,897 EBL Asset Manapment Limited 7,500,918 570,857 7,029,692,979 13,928,166,823 (705,294,998) (440,487,302) 6,324,397,981 13,487,679,521 Money ztrallasdgn*honnoWce Non-bank financ I institutions (NBFI s) Investments Government 6.2 263,445,147,563 194,850,848,919 263,416,291,132 194,845,196,802 Others 6.3 20,400,013,357 21,737,198,775 15,856,685,050 16,627,866,52S 283,845,160,919 216,588,047,694 279,272,976,18t 211,473,063,327 6a Consolidated i ents by group entities Eastern BanL PLC- 279,272,976,181 211,473,063,327 EBL Securities PIC 3,242,226,016 3,805,443,210 EBL Investments Limited 1,081,777,610 1,056,667,544 EBL Asset Management Limited 248,181,112 252,873,613 EBL Finance (HK) Limited. 2B3,845,160,919 216,588,047,694 Less: inter comfy elimination 283,845,160,919 216,588,047,694 6.2 Government Treasury Bi|ls 6.2.1 73,991,212,356 42,720,979,334 73,991,212,356 42,715,327,217 Treasury Bonds 6.2.2 t38,180,713,406 115,553,740,285 138,151,856,975 1L5,553,740,285 Encumbered seoa•ity - Bangladesh Government Special Purpose Bond (BGSPB)-Eastern 26,358,178,OOO 26,358,178,000 26,358,178,000 26,358,178,000 g, g47,10O,000 8,940,090,000 9,947,100,000 8,940,090,000 Bangladesh Comment Investment 5ukuk-HFT 8,S I 2,39D, OOO 6,512,390,000 Encumbered seaa'ity -Sukuk 8,448,150,000 1,270,000,000 8,448,150,000 1,270,000,000 Prize Bonds 7,403,800 7,861,300 7,403,800 7,861,300 263,44S,147,S63 194,850,848,919 263,416,291,132 194,845,196,802 6.2.1 Treasury bills Held for trading HFT) Held to maturity{HTM) 73,991,212,356 73,991,212,356 42,715,327,217 5,652,117 42,720,979,334 73,991,212,356 73,991,212,356 42,715,327,217 42,715,327,217 6.2.2 6.3 Held for trading (HFT) Held to maturity SHIM) Corporate bond (non-convertible) Subordinated b‹ads (issued by other banks) Perpetual Bonds Preference Shales Sharas & mutuJ funds (MFs)-quoted and unquoted 57,505,242,184 80,675,471,222 138,180,713,406 ZOO,000,000 3,700,000,000 5,000,000,000 1,478,333,333 10,021,680,023 20400,013,357 39,649,853,769 75,903,886,517 115,553,740,285 3OO,0OO,OOO 3,90O,OOOOOO 5,000,000,000 1,B80,500,000 10,656,698,775 21,737,198,775 57,505,242,184 80,646,614,791 138,151,856,975 2OO,00O,OOO 3,700,000,000 5,000,000,000 1,47B,333,333 5,478,351,716 15,856,685,050 39,649,853,769 75,903,886,517 115,553,740,285 300,000,000 3,900,000,000 5,000,000,000 1,880,500,000 5,547,366,525 1s,sz7,8ss,szs notes 30 June 2026 31 December 2025 30 June 2026 31 December 2025 Loans and advances/investments Loa ns, cash credits, overdrafts etc./gene ra I investments 7.2 393,903,812,388 391,410,103,404 395,223,766,503 392,705,427,115 Bills purchased and discounted 7.3 74,764,669,112 88,136,894,626 70,832,643,952 84,334,481,209 479,546,998,030 466,056,410,455 477,039,908,324 7.1 Consolidated loans and advances/Investments by group entities Eastern Bank PLC. 466,056,410,455 477,039,908,324 EBL Securities PLC. 2,221,117,491 2,312,792,053 EBL Investments Limited 48,423,606 50,100,048 EBL Finance (HK) Limited EBL Asset Management Limited 3,932,025,160 3,802,413,417 Less: inter company elimination 7.2 Loans, cash credits, overdrafts etc/Investments Inside Bangladesh (3,589,495,212) (3,658,215,812) 472,257,976,712 468,668,481,500 479,546,998,030 Loans/investmem-general 327,142,502,251 323,250,696,460 324,872,961,154 323,200,596,412 Cash credit 7,281,719,448 7,726,364,955 7,281,719,448 7,726,364,955 Overdraft 59,838, 191,462 60,790,376,020 59,838,191,462 58,477,583,967 Less: inter company elimination (358,600,773) (357,334,031) 393,503,812,388 391,410,103,404 389,404,545,334 Outside Bangladesh Overd raft•EBL nnance (HK) Limited 3,230,894,439 3,300,881,781 3,230,894,439 3,300,8B1,781 Inter company elimination (3,230,894,439) (3,300,881,781) 393,903,812,388 391,410,103,404 395,223,766,503 392,705,427,115 7.3 Bills purchased and discounted Inside eangladesh Local bills/documents 41,914,498,815 36,252,180,581 41,914,498,815 36,252,180@81 Foreign bills/documents 28,918, 145,137 48,082,300,628 28,918,145,137 48,082,300,628 70,832,643,952 84,334,481,209 70,832,643,952 8#,334,481.209 Outside Bangladesh Bills financed & UPAS by EBL Finance (HK) Ltd. 3,932,025,160 3,802,413,417 74,764,669,112 88,136,894,626 70,832,643,952 84,334,481,209 7.4 Classification status of loans and advances/investments Unclassified Standard (excluding Staff toan/Financing) 436,231,128,f10 453,581,093,217 433,629,029,699 452,026,637,399 Special Mention Accounts (SMA) 14,483,601,634 11,909,910,297 14,483,601,634 11,909,910,297 450,714,730,143 465,491,003,514 448,112,631,333 463,936,547,696 Classified Sub-standard 5,978,990,519 1,080,638,078 5,978,990,519 1,080,638,078 Doubtful 2,284,804,076 2,003,988,037 2,284,804,076 2,003,988,037 Bad/Loss 6,939,191,195 8,540,202,208 6,932,182,153 7,590,630,456 L5,202,985,790 11,624,828,323 15,195,976,748 10,675,256,571 Executives & staffs (HR Loan/Financing) 2,750,765,567 2,431,166,193 2,747,802,374 2,428,104,057 468,668,481,500 479,546,998,030 466,056,410455 477,039,908,324 Percentage of O&ified Loans 8 AdvanCeS/investment (Non-Performing loans/investments) 124% 2.42% 3.26'Z 2.24% Fixed assets induding premises, furniture and fixtures Freehold lands and land development 1,499,083,134 1,499,083,134 1,499,083,134 1,499,083,134 Buildings and floor spaces 1,513,777,664 t,5I3,777,664 1,513,777,664 1,513,777,664 Capital work in progress 105,160,999 70,054,315 105,160,999 70,054,315 General machineries and equipment 1,242,351,289 1,136,737,364 1,230,415,695 1,124,873,645 Computer and network equipment 1,975,715,060 2,050,643,968 1,944,052,897 2,015,820,726 Digital banking equipment 621,227,483 576,556,954 621,227,483 575,676,534 350,462,138 349,778,517 349,778,517 349,778,517 Furniture and fixtures 954,861,139 931,700,474 910,245,941 893,504,459 315,575,885 317,122,656 299,903,152 291,372,923 Right of use assets 3,254,394,664 3,114,825,527 3,160,782,195 3,020,878,782 Software 1,166,916,659 1,150,860,152 1,158,544,822 1,140,495,000 Total cost 12,999,526,115 12,711,140,727 12,792,972,500 12.495,315,699 Accumulated depreciation a nd amortization (6, 172,853,536) (5,846,358,292) (6,027,173,165) (5,7O4,7s7,666) Written down value 6,826,672,579 6,864,782,435 6,765,799,335 Consolidated fixed asseD of group entities Eastern Bank PDF 6,765,799,335 6,790,558,033 EBL Securities PK. 42,065,407 EBL Investments Limited Z,185,894 3,482,635 EBL Finance (HK} Limited 14,480,9:IS 12,945,027 8.1 6,826,672,579 EBL Asset Management Limited 2,141,028 3,351,405 Less: | nter company elimination 6,826,672,579 6,864,782,435 Other asset 30 June 2026 31 December 2025 30 June 2026 31 December 2025 Income generating: Investment in subsidiaries 3,162,179,152 3,162,179,152 Fair value of TREC to EBLSL and Shares of DSE 595,337,112 595,337,112 Fair value of TREC to EBLSL and Shares of CSE 194,034,792 194,034,792 Non-income generating: 1,432,144 Stock of printing stationeries 6,974,952 4,831,689 6,974,952 4,831,689 Stock of security stationeries 97,571,307 133,847,739 97,571,307 133,847,739 Stamps on hand 11,834,042 7,566,142 11,824,892 7,556,992 Advance to staff for expenses 6,517,812 1,920,721 6,517,812 't,920,721 Security deposits 1,159,735,572 1,154,076,172 1,142,938,102 t,142,938,1O2 Interest/profit, fees and dividend receivables 9.3 4,996,272,707 4,076,869,734 5,149,125,741 4,144,736,336 Sundry receivables 9.4 7,193,494,598 5,501,340,178 7,198,053,552 S,S01,22fi,710 Advance rent 100,569,168 89,910,885 t00,569,16B 84,229,803 Advance to representative office-Guangzhou, China 5,922,851 1,723,505 5,922,851 1,723,505 Prepayments and advance to vendors 1,080,457,365 1,329,321,073 t,077,659,0d6 1,325,990,704 Deferred tax assets (net of liabilities) 3,003,430,126 2,785,015,004 2,880,3t8,379 2,619,71fi,697 Receivable from DSE and CSE 89,098,343 35,039,711 I8,S41,250,747 15,910,631,456 20,841,007,096 1B,130,896,149 9.1 Consolidated other assets of group entitles Eastern Bank PLC. 20,841,087,098 18,130,896,149 EBL Securities PLC. 992,641,619 994,320,133 EBL Investments Limited 38,714,759 55,236,276 EBL E inance (HK) Limited 5,659,399 5,681,083 EBL Asset Management Limited Less: inter company elimination 10,144,731 14,967,428 z1,888,z47,60s 19,201,zo1,oss (3,346,996,859) (3,290,266,612) 18,541,250,747 15,910,834,456 Investment In subsidiary Inside Bangladesh EBL Securities PLC. EBL Investments Limited EBL Asset Managemenc Limited Outside Bangladesh 2,2I7,400,000 679,999,900 249,999,900 2,217,400,000 679,999,900 249,999,900 EBL Finance (HK) Limited lnterett/proflt,Ceesanddvdendrecevabei 14,779,352 14,779,352 3162,19,152 3,162,179,152 Interest/pofltreceiyabeonPacemen/ma' ntoans 31,209,651 147,908,576 31,206,484 147,908,576 lncomerece,ab,ongovernmentsecuriGes 4,249,427,806 3,340,013,065 4,249,383,038 3,339,985,439 lnteen receivab|eonnongovernmentsecuriGes 148,891,005 136,059,490 148,891,005 136,059,490 lnterestreceivabe understimutuspackage(subsidized by BB) 78,432,947 81,020,302 78,432,947 81,020,302 Fees,commisdonandchagesrecevabte 318,488,052 179,384,725 311,7J0,S68 152,862,172 Divdendreceivabe 343,845,251 313,249,704 329,501,700 286,900,357 5,170,294,711 4,197,635,862 5,149,125,741 4,144,736,336 Less: inter unit/company elimination (174,022,004) (120,766,L28) - 4,996,272,707 4,076,869,734 5,149,125,741 4,144,736,336 9.4 Sundry receivables Protested Bills to be recovered 186,165,6d6 186,165,646 186,t65,646 186,165,646 AIT recoverable from customers 55,300,000 66,300,000 55,300,000 66,300,000 Cards and ATM transactional/settlement account 2,747,288,995 2,721,671,433 2,747,Z88,99S 2,721,671,433 NRB Incentive Receivable from BB 2,302,281,757 1,609,415,407 2,302,281,757 1,609,415,407 Other receivables (Margin, remittance, Bidding Money, IPO Subscription etc) 1,902,458,200 917,787,692 1,907,017,154 917,673,224 7,193,454,598 5,501,340,178 7,198,053,552 5,501,225,710 10 Non-banking assets 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 land) through the verdict of the honorable court under section JJ {7} o/ the Art/iorin Ado/at Arr 2003 but those are yet to be recognized in the financial statements as non-earning assets in compliance with the said BB circular. Il Borrowings/placements from banks, financial institutions and agents 11.1 Inside Bangladesh Outside Bang|adesh Consolidated borrowings/placements from Banks, Fls by group entities EBL Securities PLC. EBL Finance (HK) Limited EBL Investments Limited EBL Asset Management Limited Less: inter company elimination 11.2 11.3 101,780,099,435 90,345,881,303 97,664,055,248 85,610,298,450 13,998,463,383 27,829,731,373 13,998,463,383 27,829,731,373 ns,77a,ss2,ais us,*7s,siz,&7s 1n,O62,sis,&3z 113,mO,O2O,#zz 111,662,518,632 113,440,029,823 4,024,565,049 4,646,9B7,378 3,189,813,588 3,215,622,521 4SO,O79,911 445,929,506 iis,3is,s77,iso i2i,7u,sss,zia tz,s4s,4i4,3sij t3.s7z,sss,ssz IIS,27S,S62,BI9 II8,17S,6l2,676 31 December 2025 30 June 2026 31 December 2025 Notes 11.2 Borrowings/placement from inside Bangladesh Banks 11,504,R02,500 10,676,388,420 11,504,902,500 t0,676,388,420 NBFls 11,5O4,902,SOO 10,676,388,420 11504,902,500 10,676,388,420 Less: inter unit/company elimination (7,205,152,500) (8,695,202,940) (7,205,152,500) (8,695,202,940) 4,299,750,AD 1,981,185,480 4,299750,AW 1,981,185,480 Te,mbonowings/pacemena Banks 9,832,211,147 16,613,872,045 2,167,752,599 8,305,332,640 NBCts Less: inter unit/company e|imination 9,832p11,147 (3,548,414,36d) 16,613,872,045 2,167,752,599 8.305,332,640 6,B3JWJ86 13,040,915,493 2,167,752,599 Subordinated bond & other borrowings/placements under schemes Investment Promotion & Financing Facility (IPFF) 769,863,879 767,475,642 769,863,B79 767,475,642 Export Development Fund (EDF) 34,737,039,792 26,175,675,522 34,737,039,792 26,175,675,522 Refinance scheme under SMESPD 2,969,733,233 2,502,839,477 2,969,733,233 2,502,839,477 Second Crop Diversification Project 203,873,800 254,B42,250 203,873,800 254,84Z,250 Long Term Financing Facility (LTFF) 305,794,673 351,701,788 305,794,673 Refinance scheme-others 4,357,792,170 5,289,681,435 4,357,792,170 5,289,681,435 Green Transformation fund 1,920,534,602 1,063,386,215 1,920,534,602 1,063,386,215 Borrowing under assured repo (BGSPB Eastern) with BB 26,358,17B,000 26,358,178,000 26,3S8,178,OOO 26,358,178,000 Non-Convertible Subordinated Bond 11,548,000,000 11,360,000,000 11,548,000,000 11,360,000,000 lslami Bank Liquidity Facility (IBLF) 8,025,742,500 1,200,000,000 8,025,7G2,500 1,200,000,000 91,196,552,649 75,323,780,329 91,196,552,649 75,323,780,329 101,780,099,435 50,345,881,303 97,664,055,248 11.3 Borrowing/placement from ouolde Ban8ladesh Non|nteres/non-pfofltbearing 3,15Z,95B,426 1,630,096,679 3,152,958,426 1,630,096,679 interest/prodtbearinq 10,845,504,958 26,199,634,694 10,84S,SO4,958 26,199,634,694 27,829,73i,373 l3,998,463,383 D7,829,731,373 12 DepoGGandotheraccounu Current deposits/Al-wadeeah current deposits other accounts etc. 71,672,709,509 71,Z59,182,S04 72,327,950,295 71,6S8,2fi3,093 eills payable 15,927,559,987 1,512,738,204 15,927,559,987 1,fi12,738,204 Savings bank deposits/Mudaraba savings deposits 94,248,822,170 B6,62Z,577,652 94,248,822,170 86,623,fi77,652 Fixed deposits/Mudaraba fixed deposits 339,329,012,592 303,010,5%,t83 339,335,0L2,592 303,010,fi6O,183 Special notice deposits (SND)/Mudaraba specia| notice deposits 86,507,340,705 93,607,425,014 86,551,394,916 93,648,841,727 fs,s72,9ss,sszj 607,6B5,444,963 556,0t3483,557 608,390,739,960 S56,453,970,B59 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 608,390,739,960 556,453,970,859 608,350,739,960 s56,453,970WS9 Less: inter company elimination (705,294,998) {440,487,302) 5S6,0i3,483S57 12.2 Deposit concentration Deposit from banks 5,680,364,969 4,660,338,605 5,680,364,969 4,660,338,605 Deposit from other than banks 602,005,079,993 551,353,144,952 602,710,374,991 551,793,632,254 556,013,483,557 608,3%,739,960 556,453,970,859 Privileged creditors (payable to government) 232,369,713 t,924,024,770 232,361,087 1,921,527,748 2,SZ7,I94,703 2,329,374,285 2,527194,703 2,329,374,285 Security deposit 17,710,618 24,769,979 17,710,618 29,403,601 Current tax liability/(assets) 3,286,Z46,913 3,782,993,546 3,256,526,2Z8 3,774,329,860 Provision for loans, advances/investments and OBS exposures (other than OBC 17,278,824608 16,966,249,396 16,599,916,303 16,402,B56,702 Provision for loans, advances/investments and OBS exposures (fOr OBO) fi95,412,058 788,460,422 595,412,058 788,460,422 Interest suspense/profit suspense account 6,105,786,263 5,207,706,254 5,929,822,540 5,031,742,531 Provision for otfier assets including protested bills 730,747,289 730,190,207 730,747,289 730,190,207 Unclaimed dividend IIZ,316,870 67,736,217 112,316,870 67,736,217 Provision for loss on revaluation of shares (net) 2,18Z,939,i92 2,791,900,77:I 1,486,496,311 1,811,677,564 Advance interest/profit/commission received 20,733,428 29,046,451 :t6,4S1,839 25,590,344 855,239505 816,Z26,355 1,179,902,403 Interest/pnwfltpayabteonborrowing/pacement 1,ZS3,665,922 1,462,573,848 1,257,975,420 1,462,573,548 viscelneoustiabitties/pabes 3,954,089,812 3687,704,168 3,274,780,091 3,401,526,866 Lease liabilities (present value of lease payments) 1,413,552,322 1,4AB,864,716 1,379,868,788 1,399,763,196 Sundry creditors 371,612,81a 134,442,492 122,505,953 Net bene'fit obligation 88 .888,8 277,231,658 380,491,390 277,231,658 41S15,77J,68S #2,952,BD,455 36,8Z5,J38,515 1 7 Notes 1L1 Group entity-wlse consolidated other liabilities Eastern Bank PLC. EBL Securities PLC. EBL Investments Limited EBL Finance (HK) Limited Less: inter company elimination 38,825,438,515 40,859,652,838 2,265,978,604 1,951,877,672 45,501,034 46,801,374 264,079,566 234,246,431 40,674,523 73,72B,860 41,441,672,242 43,166,307,175 (225,898,558) (213,346,720) 41,215,773.685 42,9S2,960,455 14 Authorized capital 2,500,000,000 ordinary shares of BDT 10 each Issued, subscribed and fully paid-up capital No. of shares 3&Jun-26 31 •Dec-2025 Issued aganst cash 129,345,000 129,345,000 1,293,450,000 1,293,450,000 1,293,450,€¥g0 1,293,450,000 Issued as bonus share t,st4,34z,78s t,4ss,468,3s8 15,143,427,890 24,664,683,880 15,143,427,890 14,664,683,880 5 16,436,877,8N I5,958,133,¥60 16,436,877,8% IS,958,I33,800 15 Statutory Reserve In compliance with the provision of section 24 of the Bank Company Act 19S1 (as amended up to date), the Bank is to transfer at least 20% 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 20B of PBT of 2025) in compliance with the said provision. Opening balance 15,958,133,880 13,581,390,540 15,958,133,880 13,581,390,540 Transferred from profit during the period - 2,376,743,340 - 2,376,743,34a 15,9S8,I33&0 15,958,M3,¥S0 15.958,133,880 15,956,133,880 16 Dividend equalization reserve As per BRPD Circular No. 18 datad 20 October 2002, Banks had to transfer an equal amount of net profit (amount by which cash dividend exceeds 20B) to Dividend Equalization Account while paying cash dividend in excess of 209i. This is treated as 'Core Capital' of the Bank. Reserve for revaluation of treasury securities (HFT) 911,74:t,123 776,239,165 9L1,741,123 776,239,165 Reserve for amortization of treasury securities (HTM) " Reserve for fair value of TRECs and Shares of DSE and CSE owned by E8LSL 222,102,978 74,d48,423 357,39t,084 74,448,423 222,102,978 357,391,084 1,2O8,292!,S2B 1,2O8,078,67i 1,1Z3,844101 1,1S0,S0O,2B9 Amiarial re-measurement gain/(Iou) 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 par IAS 19 Amp/oyee 8ene/M . Opening balance Adjustment of re-measurement gain/(loss) (857,478,500) (857,478,500) - (857,478,500) - (857,478,500) Adjustment with deferred tax assats (657,476,S00) 3z1,ss4,438 (857,478,500) az1,ss4,4s8 (857,476,500) a21,ss4,4ss (857,476,SIXI) s21,ss4,438 (535,924,063) (535,924,063) (535,924,063) 19 Foreign currency translation gain/(loss) 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 122.8500 and HKD 1= BDT 15.6600. Peridic incomes and expenses are translated using monthly average exchange rate (USD 1= BDT 122.5769 & HKD 1 =BDT 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 The Ejects a/Changes in Foreign Excfionge Poles . y0 Surplus in profit and lass account Opening balance 16,319,096,905 15,199,070,079 17,367,653,738 t5,578,163,L49 Profit for the year 4,388,602,501 8,340,355,037 4,290,986,700 9,009,818,801 Transfer to statutory reserve Transfer to start-up equity investment fiend 20.1 - - (2,376,743,340) (9o,os8,188) - - (2,376,743,340) ‹so,oss,zssj Transfer to dividend equalization reserve (797,906,69g) (797,906,6R4) Bonus share issued (478,744,010) (2,376,743,340) (478,744,010) (2,376,743,340) Cash dividend paid (3,989,533,470) (2,376,743,344) (3,989,533,470) (2,376,743,344) IS,441,SI5,232 16,319,09$,905 16,392,456,264 17,367,653,736 20.1 Start-up equity investment fund Opening balance 365,529,870 275,431,6B2 365,529,870 275,431,682 Addition during the year 90,098,188 90,09B,188 36s,5z9.87o 55,588,585,285 52,t85,665,440 55,588,585,285 52.185,665,440 81,065,336,612 82,051,845,127 81,065,336,612 82,051,845,127 72,048,945,000 66,715,455,486 72,048,945,000 66,715,455,486 25,021,531,436 22,862,959,596 25,021,531,436 22,862,959,596 739,805,495 801,211,428 739,805,495 801,211,428 1,518,426,000 73L,326,492 1,518,426,000 731,326,492 t,4oo, ,ooo 1,aoo,ooo,ooo t,4oo,ooo,ooo z, oo,ooo,ooo Z37,362,619,828 ZZ6,746,463,570 Z37,362,629426 226,746,463,570 Acceptance andendorsements g pp{gqggq}" It-FgVOC8bIe letters of credit Bifsforcolecflon ,y Forwa‹dassatpurchased andtonwanddepositspaced(agannFCT) UndcawnfomalstaudbyfaGtities,cnmd1tinasandothercommitments Notes 0llanuaryZ026to 0lJanuaryi025to 01 January 2026 to 0lJanuaryi025to 30Jun,2026 30]une2025 30June2026 300une2025 Income statement Interest/profit, discount and similar income Dividend income Fees, commision and brokerage Gain/(|oss) from sa|e of government securities Net gain/(loss) on sale of quoted securities Exchange gain (net of exchange loss) Other operating income interest/profit p•id on deposits and borrowings/placements etc. Administrative expenses Depreciation on Banking assets Other operating expenses 22.1 2él 25.1&25.3 24 24 25.2 26 23 22.2 36 y7 34,613,158,254 425,175,t98 2,267,918,088 (277,240,660) 88,724,869 968,104,649 38,326,981,782 30285i6055 34,020,B44,782 241,141,384 21,688,710,656 6,057,174,630 628,021,848 525,254,451 9,427,820,297 8,673,083,089 28,699,161,585 30,#93,70S,970 468,780,518 1,919,801,635 325,9fi4,557 48,821,1t0 789,399&46 23B,M2,921 19,096,729,87q 5,433,743,774 546,880,488 534,708,829 25,612.062,966 34,507,0t9,669 450,797,157 2,095,213,442 (278,742,676) (23,791,270) 959,485,959 229,007,753 2i468,835497 8,943,086,712 608,296,196 515,728,120 28,S35,i,526 3O,37t,573,065 463,671,386 1,809,398,770 325,348,168 3t,999,743 780,234,853 238,618,798 lB,842,793,947 5,332,131,975 529250546 527,364476 25,23l,MD,944 22.1 i2.2 interest/profit, discount and similar income Interest/profit on loans and advances/investments Interest on money at ca II and on short notice I merest/profit on placement with banks and financial institutions Interest/profit on foreign currency balances Interest on Reverse REPO Interest/profit on govt. Securities Interest/profit on non-government securities Inter unit/company elimination Administrative expense Salary & allowances (excluding those of Managing Rent, taxes, insurance, utilities etc. Legal & professional expenses Stationeg, pñnting,adve1sement, busnesspnomotonetc. VanagingDinedor'ssNaryandalowances(BankonTy) Diredorifeesandespenses $hañahsuperwsorycomminee'sTeesand expenses Audittees RepairofbanEsassets 22.3 22.3 22.3 24 20.2 24 23 27 28 zs 30 31 32 33 35 36 22,989,047,974 268,993,829 530,577,731 143,085,000 313,479,396 10,599,860,202 35,013,775,476 31,123,891,193 30,767,191,976 168,73t,345 (400,617,222) 34,613,158,254 4,593,863,864 395,372,893 73,932,572 171,169,646 461,7S4,113 22,368,795 2,479,658 335,781,661 6,057,174,630 351,932,650 327,59O,tS5 59#3,O86,712 5,332,131,975 451,428 22,483,853,856 693,176,213 t,102,503,669 218,922,608 217,224,949 6,103,388,573 304,821,326 (630,1B5,223) 30,493,705,970 4,056,ZS3,971 330,586,705 72785869 178,740,977 420,602,379 20,331,518 2,339,205 170,5€@ 22,744,914,909 268,993,829 5t9,723,020 143,085,000 313,479,396 10,598,385,76t 168,731,345 (250,293,591) 34,507,019,669 4,506,155,416 388,585,304 7t,772,824 164,256,8t5 459,690,818 22,368,795 2,215,158 451,428 22,162043,786 g93,176,213 i,xl,ssz,aa# 2t8,922,W8 217,224849 6,089450608 304,821,326 (395,618,911) 30,371,S73.065 3,970,041,900 325,032,924 70,770,900 175,750,602 419,478,768 20,331,518 2,t41,205 170,500 22.3 Interest Income/profit on investments Interest/profit on loans and advances/investments Interest on money at call and on short notice I merest/profit on placement with banks and financial institutions Interest/profit on foreign currency balances inter unit/company elimination 22,989,047,974 268,993,829 530,577,731 23,931,704,534 (400,617,222) 23,531,087,311 24,098,456AS (630,185,223) u sa,z7i,izz 23676,716,7W {250,293591) 2Z,4i6,02Z,167 (395,618,911 143,085,000 22483,8S3flS6 69'3,176,213 1,102,503669 218,922608 22,744,914,909 268,993,829 s19,723,020 14308S,OOO 22,162,043,786 693,176,213 1,081,552,488 2i8,922.608 lnteren expense/proflt shared on deposits, borrowings/placements and others Interest paid/profit shared on deposits Interest/profit qg borrowings/placements from Banks & FIS Interest/profit on borrowings/placements from BB & othen merest on |ease liabilities 23.3 17,411,629,931 2,359,790,131 2,193,012,828 49,190,792 49190792 71,688,396 75,704,197 14,618,069,737 2,766,491,318 2,197,539,592 73,126,054 t7,411,629,931 1,991,788,209 2,193,012,828 73,907,290 14,6t8,069,737 2,280,919,982 2,197,539,592 70,195,150 Net interest expense/(income) on GF and SF Inter unit/company elimination 23.4 & 23.5 22,089,327,878 (400,6L7,222) 21,6B8,710,656 19,726,915,098 (630,185,223) 19,096,729,874 I1,7l9i29,O89 (250,293,591 21,W85497 19,M8,412,858 (395,618,9t1) I8,842,793,S47 23.1 lnterenexpense/poñtsharedo deposñn I nterest/pro(qqsavngs/mudarabasavngsandcurnentdeposts I nterest/proflt onspecalnoncedepositsCSWD)/mudarabaspeGalnoGce*°P°°ñ° Interest/profton fixeddeposits/rnudaraba ñ,ed deposts 1,281,897,048 2,885,570,266 17,411,&29,931 17,411,629,931 14,618,069 737 13,244,162,617 964,235,746 2,403,501,866 11,250,332,125 1,281,897,048 964,235,746 2,885,570,266 2,403,501,866 13,244,162,617 11,250,332,125 interen expense/profit shared on borrowfn8s/placemea •*' Banks * '!^ nterest/profit on demand borrowings/place^8nts Interest/profit on term borrowings/placements merest on subordinated bond 493,375,034 974,451,380 z,359,790,131 2,z66,49l,318 1,591,788,249 690,660,696 526,697,254 1,166,S66,565 274,7T9,946 416,539,529 683,285,003 s9o,66o,s9s 526,697,254 680,995,229 274,779,946 Inter-bank repo (repurchase agreement) 201,303,020 798447,55# 201,303,020 798,447 554 Interest expense/profit shared on borrowing from Bangladesh Bank & others Notes 01 January 2026 to 30 une 2026 0lJanuag2026to 01 January 2025 to 30 June 2025 30lune2026 30 June 2025 Borrowing under Investment Promotion & Financing Facility (IPFF) 21,911,148 20,407,380 21,911,148 20,407,380 Borrowing under Export Development Fund (EDF) 693,662,591 744,994,613 693,662,591 744,994,613 Borrowing under Long Term Financing Facility (LTFF) 8,791,378 10,495,269 8,791,378 10,495,269 Borrowing under BADP (refinance scheme) 9,593,157 9,680,751 9,593,157 8, •++! Borrowing under SMESPD (refinance schemej 21,702,863 14,114,741 21,702,863 14,114,741 Second crop diversification project 3,249,239 4,778,292 3,249,239 4,778,292 Borrowing under assured repo (BGSPB Eastern) 1,307,076,772 1,295,852,472 1,307,076,772 1,295,852,472 Borrowing under pre-shipment credit refinancing Scheme 35,453,084 52,246,343 35,453,084 52,246,343 • Borrowing under Green Transformation Fund (GTF) 9,390,749 6,149,457 9,390,749 6,149,457 Profit paid on Islami Bank Liquidity Facility (IBLF) 82,18t,847 3B,820,274 82,181,B47 38,B20,274 2,193,012,828 2,193,012,828 2,197,539,59Z 23.4 Net interest cost on Gratuity Fund Interest expense on defined benefit obligation (for Gratuity Fund) 206,699,839 209,594,556 206,699,839 209,594,556 Less: interest income on plan assets (for Gratuity Fund) 158,B09,403 137,637,888 158,809,403 137,637,888 71,956,668 47,890,436 71,956,668 Net interest expense/(income) on Superannuation Fund Interest expense on defined benefit obligation (for Superannuation Fund) 5,695,937 7120,500 5,695,937 7,120,500 Less: interest income on plan assets (for Superannuation Fund) 4,395,581 7,388,x2 4,395,581 7,388,772 1,300,356 (268,272) 1,300,356 (268,272) Investment income Dividend income 20.1 42fi,17fi,198 468,780,518 450,797,157 463671,386 Interest on Reverse REPO 313,479,396 217,224,949 313,479,396 217,224,949 Interest/profit on govt. Securities 10,599,860,202 6,103,388,573 10,598,385,761 6,089,450607 Interest/profit on non-government securities 168,731,345 304,821,326 168,731,345 304,821,326 Gain/(loss) from government securities (277,240,660) 325,954,557 (278,742,676) 325,348,168 Net gain/(loss) on sale of quoted securities 88,720,869 48,821,110 (23,791,270) 31,999743 Net gain/(loss) on sale of TREC value of CSE 241 Dividend Income EBL Securities PLC. EBL | nvestments Limited 11,318,730,350 450,797,157 23,189,850 17,215,530 7,468,9S1,032 14,614,241 11,278,255 11,Z28,859,713 7,432,516,177 EBL Asset Management Limited 3,972,661 0,108,925 Less: elimination of dividend from subsidiaries EBL Securities PLC. EBL Asset Management Limited 495,Z75,1S8 093,672,BO7 EBL Finance (HK) Limited 24.2 Interest/profit on govt. Sccutitles Interest on tI•easury bonds Amortization gain on T-Bills |pyj pgBxnQadeabGgvvñrnentSpeuulPurposeBond(BGSPB)Eañen M‹OfiCOmSuk Rent on Bangladesh Government Investment Sukuk (BGIS) Interest:/prof{t on non-government securities |nterest on corporate bond Interest on subordinated bonds 70,000,Q I 24,892,289 70,QXi,000 24,892,ZB9 425,175,198 468,780,518 6,308,311,272 2,906,438,515 6,307106,272 2,892,500,549 2,249,285,021 1,729,024,474 2,249,015,580 1,729,024,474 1,312,718,657 1,300,301,305 1,312,718,657 1,300,301,305 686,179,409 43,365,B44 167,624,279 M6179,409 43,365,844 167,624,279 10,599,860,202 6,103,388,573 10,598,385,761 t6,137,363 27,076,923 16,137,363 27,076,923 182,fi93,982 277,744,403 152,593,982 277,744,403 168,7J1,34S 304,821,326 168,731,345 2,159,184,169 1,851617,920 2,095,213,442 1,809,398,770 789,399,346 959,485,959 7B0,234,853 108,733,919 68,183,715 3@Z6,022,737 2,709,2W,980 3,054,699,401 87,238,869 87,238,869 166,285,182 563,064,650 299,695,536 512,346,047 268,980,453 23,Z86,746 1,661,009 13,001,947 1,445;454 23,286,746 l3,Xi,m7 10,090,626 1,955,162 10,090,626 1,955,162 2,6t0,920 55,029 2,610,920 55,029 25.1.1 420,870,888 420,870,888 340,684,948 13,187,623 13,268,610 13,187,623 13,26B,610 126,022,645 77,794,121 126,022,645 77,794,121 25.1.2 911,150,191 937,431,931 897,898,067 925,927,864 2,159,184,169 1,851,617,920 z,oss,zia,ez *,zx,3x,wo Fees,commissionand chages Exchangegan(netoTexchange toss Brokecagecommission Fees, commisgfon and charges Loan processing fees Service charges (Periodic & Ad-hoc) Early settlement fees Commission on Sale of savings certificate Commission on Bancassurance Commission on remittance processing Cards fees & charges (net of ca 8 direct ^8P8^*^^) Commission on general banking (PO, FDD, 88^'^8888 8+8) Commission on Automated Cha}lan System (ACS) Commission on trade business (LG, LC, •88P!8^"8) q $ 0i January 2016 to OlJanuaryi0Z5to 0lJanuag2026to OF January 2025 to ° *' 30 tune 2016 JOJune202s 300une2026 25.1.1 Cards fees and charges (net of cards direct expenses) rees and charges Debit, prepaid cards etc. 285,705,618 264,020,792 2B5,705,618 264,020,792 Credit cards: Annua| and transactional fees 245,856,162 205,634,@0 245,856,162 205,634,000 Late payment and overlimit fees 300,682,027 154,793,162 300,682,027 154,793,162 Cash advance fees 4,272,827 2,691,041 4,272,827 2,691,041 Interchange reimbursement (IRF) and aquiring fees 223,412,910 208,W,079 223,4t2,9t0 2DB,640,O79 Risk assurance premium 95,972,022 91,136,006 95,972,022 91,136,006 Merchant service commission 591,068,678 27i,180,338 591,068,678 271,180,33& Iteplacement fees and others 1,126,470 T,272,292 2,226,470 1,272,291 1,748,096,715 1,199,67,709 1,748,096,715 1,199,367,709 cudidkenc#enseo E4embemhpand pñoñtypass M0,1l5848 504,028,659 340,115,848 504,028,659 Acquiñngand lRfchagges 865,686,2Z1 260,868,206 865,6B6,221 260,865,206 ln*ucanceexpense 11,295,983 11,W8,W5 11,295,983 1t,608,o9s Otherseiicechages(ATlw card usage,cashback,etc) 110,127,773 82,180,801 t10,127,773 82,180,801 132L225,826 858,682,761 1,327,M5,826 858682761 *0870,&W 25.1.2 CommlzGo«ontradebu2»en(LG,LC,Acceptanc% CommissiononLC 427,52B,369 357,838,956 414,276,Z4S Z46,3Z4,888 Commissiononaccepance aa7,O31,939 438,572,426 367,031,939 438,572,426 Commissiouonguaantee 116,5B9,883 141,020,549 tts,5s9,s83 i41,020549 91t,W,19l 937,431,931 897,B98,067 25.2 Exchange galn (net of exchange loss) ExchangeganotherthancanJsbusiness 2,080,903,80Z 3,914,400,506 2,042,755,752 3,794,917,808 tess:exhaugetoss 1,190,304,005 3,206,551,1I5 1,160,774,645 3,096,232,910 850,599,797 707,849,391 881,981,107 Exchangeganhomcandsbusiuess 151,128,121 148,520,585 151,128,121 148,520585 Less:exchangsloss 73,6Z3,269 66,970,631 73,623,269 66,970,631 81,549,955 77,BAGS2 968,104,649 25.3 Brokerage commission Brokerage commission (DSE and CSE) 110,251,082 73,267,904 Brokerage commission (dealer) 7,927662 2,678,165 Settlement fees 8 commission 2,026,024 Management & trustee fees 5158,982 339,049 lAB63,7W 78,180,900 Laga and howtachages 10,941,330 6,462,82B CDBtchaaes 5,688,501 16,629,831 9,997,I85 108,733,919 6B,I83,7IS 26 Other operating income Rebateearnings E13,170,1IS 142,328,175 1t3,17O,ZI5 142,328,175 Postagechangesrecovered 20,372,444 10,268,949 12,371,611 10,268,949 Smlcharges recovered 51,733,t40 51,251,060 51,733,140 Se‹vicecha‹ges 7,027,947 5,711,437 7,027,947 5,711,437 Locker rent 16,389,578 14,281,250 16,389,578 14,n1,250 Gan/ioss)ondsposaTofflxed assets 18,758,453 15,113,410 Otherfeasandincome 14,17t,787 14,a59,971 13,684,032 14,295,848 241,141,384 238,682,921 229,007,753 238,618 798 27 Salary & allowances (exdud{ng those of Managing Director of Bank) Basic salary Other salary & allowances 1,712,636,303 1,S01,486,2M 1,534,834,862 1,318,944,472 1,660,887,755 1,481,278,947 1,482,345,453 Festival bonus 619,839,061 554,829,601 610,726,781 545,107,489 Incentive bonus 37Z,191,SOO 300,000,000 370,625,000 soo,ooo,oo0 ContributiontopmWdentfund Ida,389,9S6 146,988,2t4 159,316,123 142,337,501 Curnentse‹vicecom-GmtuityFund 219600,810 196,936,823 219,600,810 196,936,823 Current service cost - Superannuation Fund 3,720,AD 3,720,000 3,720,000 3,720,000 4,056,2S3,971 4,506,155,416 3,970,041,SIXI Rent, taxes, Insurance, udlitles etc Rants, mtesandtaxes-premises&equipment 151,747,96t 122,686,832 148,975,140 i20qM,S61 insurance premium y62,836,119 t25,762,326 t62,397,781 12S,574,7#9 Uflltias{exceptteacommunicaGonl 80,788,813 82.137,548 77,212,383 79,239,615 39S,372,393 388,585,304 325,031,924 21 29 Legal & professional expenses Professional fees Lawyers' professional fees Other legal expenses (court expense, auction notice etc.) Postage, namp, telecommunication etc. Telephone and mobile bill , SMS service charges Network link, Internet and DR maintenance cost Postage and courier charges Stamp and coun fees January 2026to 01 January 2025 to 01 January 20Z6 to 01 January 2025 to Notes 30 June 2026 30 June 20Z5 30 June 2026 30 June 2025 t3,702,295 13,813,766 13,702,295 12,315,933 9,97B,257 22,459,435 9,978,Z57 22459,435 50,252,020 36,512,668 48,092,272 73,932,572 72,785,869 71,772,824 70,770,900 20,941,225 18,658,512 20,941,22 , 5 18,658,512 66,590,663 82,937,192 66,590,663 82,937192 33,676,829 30,046,723 32,435,984 30,032,023 18,946,954 14,768,525 t7,669,684 14,768,525 30,511,455 31,812,060 26,116,739 28,836,385 502,520 517,966 502,520 517,966 171,169,646 178,740,977 164,256,815 N5,M0,M2 75,272,281 68,439,776 74,567,066 67,591,452 5,083,694 6,579,779 5,083,694 6,579,779 64,903,849 64,457,493 50,343,743 168,507,865 168,507,865 178,213,817 147,986,423 116,850,263 147,074,699 116,749,978 461,754,113 420,602,379 459,650,818 419,478,768 11,620,125 11,673,1fi0 11,624,125 11,673150 4,690,OOO 2,100OOO 4,690,OOO 2,100OOO 5,312,257 5,391,050 5,312,257 5,391,050 742,413 1,167,318 742,413 1,167,318 22,3W,795 20,331,518 22,368,795 20,31518 31 Stationery, printing, advertisement, business promotion etc. Printing and office stationery Security stationery Advertisement (Print & electronic media, POC materials etc.) Business promotional expenses for Skylounge Business promotional expenses for pnority and others 3Z Managing Direnor's salary and allowances (Bank 8^!Y) Basic salary contribution to Provident Fund 33 Directors' fees and expenses Meeting attendance fees Fixed remuneration for Independent Directors 1,414,500 389,083 1,087,SOO 685ODO *,W ' 389,083 889,S00 W5,0O0 Other permissible expenses (refreshment, 88D88Y8888 etc.) 676,075 566,70f 676,075 566,705 2,215,158 2141,205 As per Bangladesh Bank's BRPD CiPCular No. 02, dated 11 February 2024, each director is entitled to an honorarium of maximum Taka 10,000 for attending each meeting. additionally, as per BRPD circular no. o3, dated t4 February z024, each independent director is entities to the •••• ^"^"^°' "' ""*'""" Taka 10,000 per meeting, along with a fixed monthly remuneration of Taka 50,£K-10. gq"#ypt, the honorarium payab|e to directors is subject to monthly limits, w8i•8 'n"! 88 • ^^8'^8^ 8+ 8 +^^ ^^^"^8^• 4 +'^""""^ """'^^^ meetings, 1AudtComminee meeting, and 1 Risk Management Committee meeting. These restrictions are outlined in BRPD Circular No. 02, dated 11 February 2024, and BR PD Circular Wo. 03, dated 14 February 2024. Shariah supervisory committee's fees and expenses 55,200 170,500 55,200 t70,500 392,298 392,298 3,930 3,930 451,428 170,500 170,500 18,922,221 18,639,039 18,922,221 18,639,039 66,815,296 51,168,692 66,631,638 51,080,831 123,885,692 77,371,528 :t21,988,788 75,699,001 30,290,524 2t,824,027 30,290,524 21,824,027 8,744,463 8,669,463 8,744,463 g,669,463 10,479,786 11,265,840 10,262,112 11,048,168 32,158,959 29,560,542 30,748,044 27,902,679 56,540,230 54,915,1O7 55,954,880 54,636,114 280,184,678 273,466,251 264,753,527 259,851,205 628,0z1,848 529,250,546 32,841,799 44,346,852 32,254,049 44,058,288 26,905,994 12,509,896 26,1:t4,283 11,681,290 Meeting attendance fees Fixed remuneration for Shariah supervisory committee members Other expenses (refreshment, conveyance etc-) 35 Audit fees Depreciation and repair of bank's assets Building and floor spaces Machinery and equipment Computer and network equipment Digital banking equpment Eectromechanical equipment Furniture and fixtures Right of use (RoU) assets Repics,ma«tenonceand•paepan Machineryand equipment Furniture and fixtures Rented premises- general Rented premises-electricity & lighting Computer and network equipment 22,453,370 54,035,6d9 14,619,363 12,655,340 19,551,538 79,359,536 30,610,986 22,453,370 52,584,263 14,619,363 12,465,862 78,053,644 30,506,384 t$,ztgg,08a 148,073,4Z5 Software maintenance 172,270,t46 148572,408 167,098,965 335,781,661 351,93£,650 327,5M,155 348,413,656 963,803,509 gw,8l3,U8 877,664,204 . . .. '*" :.:. Group Bank 01 January 2026 to 01 January 2025 to OZ January 2026 to 01 January 2025 to t 30 June 2026 30 June 2025 30 June 2026 30 June 2025 37 Other expenses Business travelling and conveyance 42,694,1t7 s4,601,593 42,220,933 54,069,961 Bank charges 44,492,948 42,534,206 88,396,219 Cards production & POS acquiring cost 41,156,335 45,730,416 41,156,335 45,730,416 cSR expenses (including donation) 17,481,725 20,241,603 17,481,725 20,163,189 Fees and subscriptions 8,869,676 8,42B,848 6,721,76Z 6,024,932 Recruitment and tra ining expenses 8,484,352 11,896,225 8,289,552 11,878,308 Enterta inme nt and recreation 41,212,088 42,120,402 40,065,583 41,013,362 Office securities"(cash carrying, office premises etc.) 178,2g9,741 137,760,263 177,653,466 136,632,363 Business and internal events 22, 139,076 31,285,207 22,139,076 31,285,207 Reward and recognition 25,380,675 26,725,580 25,380,675 26,725,580 Sa |es and collection commission (DST, Agency, Dea |ers) 47,375,931 42,218,035 47,375,931 42,218,035 Expense for EBL Sub-ordinated bond 27,693,363 958,661 27,693,363 3,422,946 Other operating expenses (uniform, freight, books, shares etc) 20,024,424 23,529,296 17,015,613 19,803,957 525,254,451 534,708,829 515,728,120 527,364,476 38 Other provisions charged/(released} Provision charged/(released) for protested bills & others 557,082 8O,702,441 S57,082 80,702,441 Provision charged/(released) on revaluation of equity securities (60B,96L,579) 310,138,127 (32S,181,253) 207,107,063 (608,404,497) (324,624,171) 39 Provision charged/(released) against loans and advances & off-balance sheet expsoures Specific provision 2,079,457,593 1,912,698,349 2,079,0T1,897 1,807,378,188 Less: recovery from loans previously written off (232,003,548) (210,364,060) (232,003,548) (210,364,060) Specific provision (net off w/off recovery) 1,847,454,045 1,702,334,289 1,847,008,349 1,597,014,128 General provision for loans and advances/investments 168,656,312 790,559,398 53,586,396 792,595,173 General provision for off-balance sheet expsoures 83,7B9,487 52,494,067 83,789,487 52,494,067 z,o9s,s99,844 2,s4s,387,7s4 1,984,384,232 2,442,103,368 Consolidated deferred tax income/(expense) Easter Bank PLC. 260,602,683 L,130,977,588 EBL Securities PLC. (39,228,67B) EBL | nvestments Limited 1,692,573 420,405 EBL Finance (HK) Limited EBL Asset Management Limited (4,651,454) 2,284564 218,415,124 1,133,682,557 Earnings per share Earnings per share (EPS) has been computed by dividing the profit after tax (PAT) by the weighced average number of ordinary shares outstanding as on 30 June 2026 as per |AS- 33 Earnings Per Share . Diluted EPS was not required to calculate as there was no dilution incidence during the period. e1. i Weighted average numbet of ordinary shares outstanding Number of shares before bonus share issued 1,595,813,388 1,595,813,388 1,595,813,388 1,595,813,388 Bonus shares issued 47,874,401 47,B74,401 47,874,401 47,874,401 1,6A3,687,7B9 1,643,687,789 1,643,687,789 1,643,687,789 4i.2 Earnings per share (EPS) Net profit attributable to the shareholders of EBL 4,388,602,501 3,512,898,451 4,290,986,700 3,864,893,Z72 Number of ordinary shares outstanding 1,643,687,789 t,643,687,789 1,643,6B7,789 1,643,687,789 Earnings per share (EPS) (restated) 2.67 2.61 2.35 42 Calculation of Net operating cash flow (NOCF) per share and Net asset value (NAV) per share Notes 30 June 2026 31 December 2025 30 June 2026 31 December 2015 Net asset value (NAV) 50,477,357,722 50,083,337,394 51,148,736,564 50,850,003,367 Net asset value (NAV) per share in BDT (restated) 30.71 30.47 31.12 30.94 01 January 2026 to 30 June 2026 01 January 2025 to 30 June 2025 01 January 20Z6 to 30 June 2026 01 January 2025 to 30 June 2025 Net operating cash flow (NOCF) 12,438,098,518 21,530,884,784 12,377,481,675 21,665,500,312 Net operating cash flow per share (NOCFPS) in BDT (r=s•••ed) 7.57 13.10 7.53 13.18 No. of shares outstanding Calculation of NAU per share: Net asset value Net operating cash flow No. of shares outstanding 23

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