Eastern Bank PlcDSEBD: EBL

Half Yearly Financial Statements 2026 (Unaudited)

Jul 29, 2026 at 6:56 AM UTC · Issued by Eastern Bank Plc

Condensed Consolidated and separate financial statements (Unaudited)

of Eastern Bank PLC.

As at and for the period ended 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

1,518,426,000

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 annexed notes.

Chief Financial Officer

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 01April 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

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

6.2

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

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

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

			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	82,051,845, 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
	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

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 generatedfrom 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

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:
1. Statement of compliance
  The consolidated financial statements of the group (parent and its subsidiaries) and the separate financial statements of the Bank (parent company) as at and for the period ended 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.
2. Functional and presentation currency
  These consolidated financial statements of the group and the separate financial statements of the Bank are presented in BDT which is the Group's and the Bank's functional currency except OBU & EBL Finance (HK) Ltd. where functional currency is US Dollar (USD) & Hong Kong Dollar (HKD) respectively. All financial information presented in BDT has been rounded to the nearest integer, except when otherwise indicated.
3. Use of estimates and judgements
  The preparation of the consolidated financial statements of the Group and the separate financial statements of the Bank in conformity with IFRASs require management to make judgements, estimates and assumptions that affect the application of accounting policies and the 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.
4. 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.
5. Cash Flow Statement
  Cash Flow Statement is prepared in accordance with International Accounting Standard (IAS) 7 Cash Flow Statement and under the guideline of
  Bangladesh Bank BRPD Circular No.14 dated 2S June 2003. The Statement shows the structure of changes in cash and cash equivalents during the period.
6. Statement of Changes in Equity
  Statement of changes in equity is prepared in accordance with International Accounting Standard (IAS) 1 Presentation of Financial Statements
  and relevant guidelines of Bangladesh Bank.
  11
7. Earnings per share

Earnings per share (EPS) has been computed by dividing profit after tax (PAT) by the number of ordinary shares outstanding as on 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

					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
Balance 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 Investmenu 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 (NBFIs)

	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

42,715,327,217

5,652,117

42,720,979,334

73,991,212,356

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
	Loans, cash credits, overdrafts etc./gene raI 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 and 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 Einance (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

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)

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)

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

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

25.2

22.2

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 caII and on short notice

Imerest/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

20.2

zs 30

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

Imerest/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 Interest/pro(qqsavngs/mudarabasavngsandcurnentdeposts

Interest/profltonspecalnoncedepositsCSWD)/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
1. 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 BRPD 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 training expenses	8,484,352	11,896,225	8,289,552	11,878,308
Enterta inment 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

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