Pursuant to Financial Services Authority Regulation No. 37/POJK.03/2019 dated December 19, 2019 regarding "Transparency and Publication of Bank Reports", below are the Consolidated Statement of Financial Position, Consolidated Statement of Profit or Loss and Other Comprehensive Income, Consolidated Statement of Changes in Equity, and Consolidated Statement of Commitments and Contingencies of PT Dwimuria Investama Andalan and Subsidiaries as of and for the year ended December 31, 2025 and 2024, those are extracted based on the Consolidated Financial Statements of PT Dwimuria Investama Andalan and Subsidiaries as of and for the year ended December 31, 2025 and 2024 which have been audited by KAP Rintis, Jumadi, Rianto & Rekan - a member firm of the PwC global network (Engagement Partner: Eddy Rintis, S.E., CPA (2024: Drs. M. Jusuf Wibisana, M.Ec., CPA)), with unmodified opinion in its report dated February 6, 2026 and February 11, 2025, respectively. PT Dwimuria Investama Andalan was the owner of 54.94% PT Bank Central Asia Tbk's shares as of December 31, 2025 and 2024, respectively.
The Financial Report below is part of the Financial Report of PT Bank Central Asia Tbk and Subsidiaries as of December 31, 2025, published on the BCA website on January 27, 2026.
Jakarta, February 10, 2026
PT Bank Central Asia Tbk Gregory Hendra Lembong Vera Eve LimPresident Director Director
PT Dwimuria Investama Andalan and Subsidiaries CONSOLIDATED STATEMENTS OF FINANCIAL POSITION CONSOLIDATED STATEMENTS OF PROFIT OR LOSS AND OTHER CONSOLIDATED STATEMENTS OF CHANGES IN EQUITY As of December 31, 2025 and 2024 COMPREHENSIVE INCOME For The Years Ended December 31, 2025 and 2024No. | ACCOUNTS | Audited | Audited |
Dec 31, 2025 | Dec 31, 2024 | ||
ASSETS | |||
1. | Cash | 25,305,051 | 29,315,883 |
2. | Current accounts with Bank Indonesia | 47,768,278 | 36,408,142 |
3. | Current accounts with other banks - net of allowance | 8,088,573 | 6,550,871 |
4. | Placements with Bank Indonesia and other banks - | ||
net of allowance | 9,880,058 | 22,754,005 | |
5. | Financial assets measured at fair value through profit or loss | 47,940,008 | 27,283,734 |
6. | Acceptance receivable - net of allowance | 9,494,630 | 9,621,047 |
7. | Bills receivable - net of allowance | 11,825,095 | 8,891,769 |
8. | Securities purchased under agreements to resell - | ||
net of allowance | 5,285,513 | 1,449,562 | |
9. | Loans receivable - net of allowance | 939,824,597 | 868,686,210 |
10. | Consumer financing receivable - net of allowance | 11,941,292 | 9,435,564 |
11. | Finance lease receivable - net of allowance | 8,005 | 51,042 |
12. | Assets related to sharia transactions - net of allowance | 12,698,160 | 10,206,637 |
13. | Investment securities - net of allowance | 413,374,089 | 372,085,027 |
14. | Prepaid expenses | 1,732,551 | 971,636 |
15. | Prepaid tax | 102,292 | 1,563,199 |
16. | Fixed assets - net of accumulated depreciation | 28,484,750 | 28,253,506 |
17. | Intangible assets - net of accumulated amortisation | 128,032,813 | 126,411,162 |
18. | Deferred tax assets - net | 5,895,937 | 5,496,515 |
19. | Other assets - net of allowance | 29,242,291 | 26,921,808 |
TOTAL ASSETS | 1,736,923,983 | 1,592,357,319 | |
LIABILITIES, TEMPORARY SYIRKAH DEPOSITS, DAN EQUITY | |||
LIABILITIES | |||
1. | Deposits from customers | 1,233,759,331 | 1,119,987,754 |
2. | Sharia deposits | 4,688,209 | 3,506,071 |
3. | Deposits from other banks | 3,966,077 | 3,656,298 |
4. | Financial liabilities measured at fair value through profit or loss | 97,406 | 257,613 |
5. | Acceptance payables | 4,733,862 | 4,651,955 |
6. | Securities sold under agreements to repurchase | - | 1,330,996 |
7. | Debt securities issued | - | - |
8. | Tax payable | 3,036,163 | 642,506 |
9. | Borrowings | 3,245,144 | 2,242,516 |
10. | Deferred tax liabilities | - | - |
11. | Estimated losses on commitments and contingencies | 2,866,909 | 2,975,187 |
12. | Accrued expenses and other liabilities | 30,053,522 | 27,621,306 |
13. | Post-employment benefits obligation | 10,019,068 | 9,099,608 |
14. | Subordinated bonds | 65,000 | 500,000 |
TOTAL LIABILITIES | 1,296,530,691 | 1,176,471,810 | |
15. | Temporary s yirkah deposits | 10,632,695 | 9,486,817 |
EQUITY | |||
16. | Share capital | 211,419,700 | 210,619,700 |
17. | Additional paid in capital | (24,751,655) | (24,720,526) |
18. | Revaluation surplus of fixed assets | 2,685,742 | 2,553,839 |
19. | Foreign exchange differences arising from translation of financial | ||
statements in foreign currency | (330,270) | 58,948 | |
20. | Unrealised gains (losses) on financial assets measured at fair value | ||
through other comprehensive income | 946,653 | (61,897) | |
21. | Retained earnings | 113,150,871 | 98,952,584 |
22. | Other equity components | (55,869) | (5,073) |
Total equity attributable to equity holders of the parent | |||
entity | 303,065,172 | 287,397,575 | |
23. | Non-controlling interest | 126,695,425 | 119,001,117 |
TOTAL EQUITY | 429,760,597 | 406,398,692 | |
TOTAL LIABILITIES, TEMPORARY SYIRKAH DEPOSITS, AND EQUITY | 1,736,923,983 | 1,592,357,319 | |
No. | ACCOUNTS | Audited | Audited |
Dec 31, 2025 | Dec 31, 2024 | ||
OPERATING INCOME AND EXPENSES | |||
Interest and sharia income | |||
1. | Interest income | 99,247,890 | 94,978,401 |
2. | Sharia income | 946,017 | 805,105 |
Total interest and sharia insurance | 100,193,907 | 95,783,506 | |
Interest and sharia expense | |||
3. | Interest expense | (12,874,927) | (12,134,967) |
4. | Sharia expense | (509,258) | (394,843) |
Total interest and sharia expense | (13,384,185) | (12,529,810) | |
NET INTEREST AND SHARIA INCOME | 86,809,722 | 83,253,696 | |
5. | Insurance income | 2,003,240 | 3,110,733 |
6. | Insurance expense | (1,858,302) | (1,753,761) |
NET INSURANCE INCOME | 144,938 | 1,356,972 | |
OTHER OPERATING INCOME | |||
7. | Fee and commission income - net | 19,885,290 | 17,899,177 |
8. | Net income from transaction at fair value through profit or loss | 3,178,374 | 1,500,163 |
9. | Others | 3,436,362 | 2,257,242 |
Total other operation income | 26,500,026 | 21,656,582 | |
10. | Impairment losses on assets | (4,447,207) | (2,034,453) |
OTHER OPERATING EXPENSES | |||
11. | Personnel expenses | (18,030,907) | (17,479,907) |
12. | General and administrative expenses | (17,393,156) | (16,901,953) |
13. | Others | (2,125,241) | (1,986,650) |
Total other operating expenses | (37,549,304) | (36,368,510) | |
INCOME BEFORE TAX | 71,458,175 | 67,864,287 | |
INCOME TAX EXPENSE | (13,791,350) | (13,402,919) | |
NET INCOME | 57,666,825 | 54,461,368 | |
OTHER COMPREHENSIVE INCOME: | |||
14. | Items that will not be reclassified to profit or loss: | ||
a. Remeasurements of defined benefit liability | (804,869) | 71,847 | |
b. Income tax | 152,755 | (13,509) | |
Remeasurements of defined benefit liability - net of income tax | (652,114) | 58,338 | |
c. Revaluation surplus of fixed assets | 252,056 | 238,886 | |
(400,058) | 297,224 | ||
15. | Items that will be reclassified to profit or loss: | ||
a. Unrealised gains (losses) on financial assets measured | |||
at fair value through other comprehensive income | 2,273,789 | (824,292) | |
b. Income tax | (426,944) | 146,807 | |
Unrealised gains (losses) on financial assets | |||
measured at fair value through | |||
other comprehensive income - net of income tax | 1,846,845 | (677,485) | |
c. Foreign exchange differences arising from translation of | |||
financial statements in foreign currency | (137,793) | 35,287 | |
d. Others | (101,189) | - | |
1,607,863 | (642,198) | ||
OTHER COMPREHENSIVE INCOME, NET OF INCOME TAX | 1,207,805 | (344,974) | |
TOTAL COMPREHENSIVE INCOME | 58,874,630 | 54,116,394 | |
NET INCOME ATTRIBUTABLE TO: | |||
Equity holders of parent entity | 31,636,210 | 29,737,878 | |
Non-controlling interest | 26,030,615 | 24,723,490 | |
57,666,825 | 54,461,368 | ||
COMPREHENSIVE PROFIT ATTRIBUTABLE TO: | |||
Equity holders of parent entity | 32,268,309 | 29,549,344 | |
Non-controlling interest | 26,606,321 | 24,567,050 | |
58,874,630 | 54,116,394 | ||
BASIC AND DILUTED EARNINGS PER SHARE | 149,637 | 141,192 | |
ATTRIBUTABLE TO EQUITY HOLDERS OF THE | |||
PARENT ENTITY | |||
(in millions of Rupiah) For The Years Ended December 31, 2025 and 2024 (in millions of Rupiah) (in millions Rupiah, unless earnings per share)
ACCOUNTS | For The Years Ended December 31, 2025 and 2024 (Audited) | |||||||||
Attributable to equity holders of the parent entity | Non-controlling interest | Total equity | ||||||||
Issued and fully paid-up capital | Additional paid-in capital | Revaluation surplus of fixed assets | Foreign exchange differences arising from translation of financial statements in foreign currency | Unrealised gains (losses) on financial assets measured at fair value through other comprehensive income - net | Retained earnings | Other equity components | Total equity attributable to equity holders of the parent entity | |||
Balance, 31 December 2023 | 210,619,700 | (24,720,821) | 2,442,617 | 39,561 | 309,189 | 89,405,763 | (5,073) | 278,090,936 | 109,836,672 | 387,927,608 |
Net income for the year | - | - | - | - | - | 29,737,878 | - | 29,737,878 | 24,723,490 | 54,461,368 |
Revaluation surplus of fixed assets | - | - | 111,222 | - | - | 20,027 | - | 131,249 | 107,637 | 238,886 |
Foreign exchange differences arising from translation | ||||||||||
of financial statements in foreign currency | - | - | - | 19,387 | - | - | - | 19,387 | 15,900 | 35,287 |
Unrealised gains (losses) on financial assets measured | ||||||||||
at fair value through other comprehensive income - net | - | - | - | - | (371,086) | - | - | (371,086) | (306,399) | (677,485) |
Remeasurements of defined benefit liability - net | - | - | - | - | - | 31,916 | - | 31,916 | 26,422 | 58,338 |
Total comprehensive income for the year | - | - | 111,222 | 19,387 | (371,086) | 29,789,821 | - | 29,549,344 | 24,567,050 | 54,116,394 |
Changes in establishment of Subsidiary | - | 295 | - | - | - | - | - | 295 | (1) | 294 |
Paid-in capital on Subsidiary | - | - | - | - | - | - | - | - | 11,161 | 11,161 |
Cash dividends | - | - | - | - | - | (20,243,000) | - | (20,243,000) | (15,413,765) | (35,656,765) |
Balance, 31 December 2024 | 210,619,700 | (24,720,526) | 2,553,839 | 58,948 | (61,897) | 98,952,584 | (5,073) | 287,397,575 | 119,001,117 | 406,398,692 |
Balance, 31 December 2024 | 210,619,700 | (24,720,526) | 2,553,839 | 58,948 | (61,897) | 98,952,584 | (5,073) | 287,397,575 | 119,001,117 | 406,398,692 |
Net income for the year | - | - | - | - | - | 31,636,210 | - | 31,636,210 | 26,030,615 | 57,666,825 |
Revaluation surplus of fixed assets | - | - | 131,903 | - | - | 6,581 | - | 138,484 | 113,572 | 252,056 |
Foreign exchange differences arising from translation | ||||||||||
of financial statements in foreign currency | - | - | - | (137,699) | - | - | - | (137,699) | (94) | (137,793) |
Unrealised gains (losses) on financial assets measured | ||||||||||
at fair value through other comprehensive income - net | - | - | - | - | 1,008,550 | - | - | 1,008,550 | 838,295 | 1,846,845 |
Remeasurements of defined benefit liability - net | - | - | - | - | - | (358,127) | - | (358,127) | (293,987) | (652,114) |
Other equity components | - | - | - | - | - | - | (50,036) | (50,036) | (51,153) | (101,189) |
Total comprehensive income for the year | - | - | 131,903 | (137,699) | 1,008,550 | 31,284,664 | (50,036) | 32,237,382 | 26,637,248 | 58,874,630 |
Additional paid-in capital | 800,000 | - | - | - | - | - | - | 800,000 | 250 | 800,250 |
Differences on transactions amount from business | ||||||||||
combination of entity under common control | - | (31,129) | - | - | - | - | - | (31,129) | (25,530) | (56,659) |
Changes in non-controlling interest in Subsidiary | - | - | - | - | - | - | - | - | 292,986 | 292,986 |
Cash dividends | - | - | - | - | - | (17,200,000) | - | (17,200,000) | (16,937,414) | (34,137,414) |
Shares buyback by Subsidiary | - | - | - | - | - | - | - | - | (2,152,514) | (2,152,514) |
Changes in establishment of Subsidiary | - | - | - | (251,519) | - | 113,623 | (760) | (138,656) | (120,718) | (259,374) |
Balance, 31 December 2025 | 211,419,700 | (24,751,655) | 2,685,742 | (330,270) | 946,653 | 113,150,871 | (55,869) | 303,065,172 | 126,695,425 | 429,760,597 |
No. | ACCOUNTS | Audited | Audited |
Dec 31, 2025 | Dec 31, 2024 | ||
COMMITMENTS | |||
Committed receivables: | |||
1. | Unused borrowing/financing facilities | 2,795,000 | 2,878,190 |
2. | Foreign currency positions to be received from spot and | ||
derivatives/forward transactions | 22,941,216 | 29,456,807 | |
3. | Others | 250,549 | 524,255 |
25,986,765 | 32,859,252 | ||
Committed liabilities: | |||
1. | Unused credit/financing facilities | ||
- Committed | 351,712,031 | 320,618,854 | |
- Uncommitted | 100,451,029 | 93,421,932 | |
2. | Outstanding irrevocable letters of credit | 10,205,937 | 10,055,508 |
3. | Foreign currency positions to be submitted for spot and | ||
derivatives/forward transactions | 26,516,839 | 28,755,848 | |
4. | Others | 335,642 | 1,091,414 |
489,221,478 | 453,943,556 | ||
CONTINGENCIES | |||
Contingent receivables: | |||
1. | Received guarantees | 604,625 | 529,573 |
2. | Others | - | - |
604,625 | 529,573 | ||
Contingent liabilities: | |||
1. | Issued guarantees | 29,293,258 | 26,725,750 |
2. | Others | 89 | 89 |
29,293,347 | 26,725,839 | ||
(in millions of Rupiah)
Jakarta, February 6, 2026 Honky Harjo Agus Santoso SuwantoPresident Director Director