CIB IFRS Consolidated Financial Statements FY25

Feb 10 2026 07:00 GMTSource: RNS

RNS Number : 3239S

Commercial Intnl Bank (Egypt) SAE

10 February 2026

http://www.rns-pdf.londonstockexchange.com/rns/3239S_1-2026-2-9.pdf

Consolidated Income Statement for the Year Ended December 31, 2025

	Notes	Dec. 31, 2025	Dec. 31, 2024


Interest revenue calculated using the effective interest method other interest and similar income		211,600,177	182,735,474
Interest expense calculated using the effective interest method other interest and similar expense		(104,121,746)	(91,751,450)
Net interest income	3	107,478,431	90,984,024

Fee and commission income		16,036,009	12,813,876
Fee and commission expense		(6,816,966)	(5,728,656)
Net fee and commission income	4	9,219,043	7,085,220

Dividend income	5	216,273	195,047
Net trading income	6	1,523,649	20,470,230
Gain on investments	21	775,841	459,337
Administrative expenses	7	(24,692,107)	(19,952,958)
Other operating income (expenses)	8	(1,533,040)	(22,323,778)
Net impairment Released (charge)	9	11,804,786	(5,401,308)
Bank's share in the profit and (loss) of associates	12	10,512	(17,786)
Profit before income tax from continuing operations		104,803,388	71,498,028

Income tax expense	10	(29,323,206)	(21,878,946)

Net profit for the year		75,480,182	49,619,082

Attributable to:
Equity holders of the parent		75,460,219	49,558,744
Non-controlling interest		19,963	60,338
Net profit for the year		75,480,182	49,619,082



Earnings per share Equity shareholders of the parent for the year:	11
Basic earnings per share		22.34	14.67
Diluted earnings per share		22.10	14.51


The accompanying notes from 1 to 46 form an integral part of these consolidated financial statements.
Refer note 45 for changes to comparative figures.


Islam Zekry		Hisham Ezz Al-Arab
Group CFO & Executive Board Member		CEO & Executive Board Member
9-Feb-2026		9-Feb-2026


Consolidated Statement of Comprehensive Income for the Year Ended December 31, 2025

					Dec. 31, 2025	Dec. 31, 2024

Profit for the year					75,480,182	49,619,082

Other comprehensive income that will not be reclassified to the income statement:
Change in fair value of equity instruments measured at fair value through comprehensive income					503,643	473,294
Deferred Tax impact for investments that will not be reclassified to P&L					(96,248)	(15,674)
Other comprehensive income that will be reclassified to the income statement:
Change in fair value of financial assets measured at fair value through comprehensive income					10,758,425	9,242,129
Reclassification to consolidated income statement					(498,433)	(459,337)
Cumulative foreign currencies translation differences					(295,691)	989,367
Deferred Tax impact for investments that may be reclassified to P&L					(615,506)	(654,214)
Effect of ECL in fair value of debt instruments measured at fair value through OCI					(40,145)	936,949
Total comprehensive income for the year, net of tax					85,196,227	60,131,596

Attributable to:
Equity holders of the parent					85,062,367	60,071,258
Non-controlling interest					133,860	60,338
Total comprehensive income for the year, net of tax					85,196,227	60,131,596


Consolidated Statement of Financial Position as at December 31, 2025
		Notes	Dec. 31, 2025	Dec. 31, 2024
		Notes
	Assets
	Cash and cash equivalents	13	20,002,406	21,752,997
	Balances at the central bank	14	68,874,046	114,778,023
	Due from banks	15	135,236,549	270,829,834
	Loans and advances to banks, net	16	34,440,770	9,555,410
	Loans and advances to customers, net	17	507,953,766	343,542,674
	Financial Assets at fair value through profit or loss	20	3,173,539	380,769
	Derivative financial instruments	18	620,349	819,711
	Financial Assets at fair value through Other comprehensive income	20	373,747,694	234,694,966
	Financial Assets at amortized cost	20	236,672,175	168,118,219
	Right of use assets	24	2,469,076	1,301,850
	Investments in associates	22	45,210	98,193
	Non-current-assets held for sale	43	182,827	-
	Other assets	23	54,040,912	44,282,773
	Deferred tax assets	10.2	2,545,498	2,685,330
	Property and equipment	24	5,481,682	3,997,929
	Total assets		1,445,486,499	1,216,838,678
	Liabilities and equity
	Liabilities
	Due to banks	25	3,353,746	2,034,885
	Due to customers	26	1,110,395,693	972,595,958
	Lease liabilities	24	2,526,481	1,425,604
	Derivative financial instruments	18	137,802	100,571
	Non-current-liabilities held for sale	44	53,860	1,397
	Issued debt instruments	19	4,761,558	5,067,781
	Other liabilities	28	33,144,838	27,725,569
	Current Tax liability		20,570,313	18,327,968
	Other loans	27	30,471,499	23,962,389
	Provisions	29	15,644,651	18,623,634
	Total liabilities		1,221,060,441	1,069,865,756
	Equity attributable to equity holders of parent
	Issued and paid in capital	30	33,779,361	30,431,580
	Reserves	31	105,020,603	62,899,966
	Reserve for employee stock ownership plan (ESOP)	31.9	2,343,532	1,868,235
	Retained earnings	31.8	83,254,686	51,590,097
	Total equity attributable to equity holders of the parent		224,398,182	146,789,878
	Total equity attributable to non-controlling interest	39	27,876	183,044
	Total equity		224,426,058	146,972,922
	Total liabilities and equity		1,445,486,499	1,216,838,678


	The accompanying notes from 1 to 46 form an integral part of these consolidated financial statements.


	Islam Zekry		Hisham Ezz Al-Arab
	Group CFO & Executive Board Member		CEO & Executive Board Member
	9-Feb-2026		9-Feb-2026

Consolidated statement of changes in equity for the year ended December 31, 2025
Dec. 31, 2025	Issued and paid-up capital	Legal reserve	General reserve	General risk reserve		Special reserve	Reserve for transactions under common control		Capital reserve	Reserve for financial assets at fair value through OCI	Banking risks reserve	Retained earnings	Reserve for employee stock ownership plan	Cumulative foreign currencies translation differences	Total Shareholders' Equity	Non-controlling interests	Total

Beginning balance	30,431,580	6,208,674	62,422,792	1,550,906		-	(670,972)		22,818	(7,789,896)	17,924	51,590,097	1,868,235	1,137,720	146,789,878	183,044	146,972,922
Total comprehensive income net of tax:
Net profit of the year	-	-	-	-		-	-		-	-	-	75,460,219	-	-	75,460,219	19,963	75,480,182
Transferred to general risk reserve	-	-	-	26,186		-	-		-	-	-	(26,186)	-	-	-	-	-
Net unrealised gain/(loss) on financial assets at fair value through OCI	-	-	-	-		-	-		-	9,937,984	-	-	-	-	9,937,984	113,897	10,051,881
Transferred (from) to banking risk reserve	-	-	-	-		-	-		-	-	(2,628)	2,628	-	-	-	-	-
Effect of ECL in fair value of debt instruments measured at fair value through OCI	-	-	-	-		-	-		-	(40,145)	-	-	-	-	(40,145)	-	(40,145)
Cumulative foreign currencies translation differences	-	-	-	-		-	-		-	-	-	-	-	(295,691)	(295,691)	-	(295,691)
Total comprehensive income	-	-	-	26,186		-	-		-	9,897,839	(2,628)	75,436,661	-	(295,691)	85,062,367	133,860	85,196,227
Transfer of investment revaluation reserve upon disposal of investments in equity instruments designated as at FVTOCI	-	-	-	-		-	-		-	(111,370)	-	111,370	-	-	-	-	-
Transferred to reserves	-	2,771,284	19,758,610	-		-	-		2,246	-	-	(21,744,828)	(787,312)	-	-	-	-
Transferred from net profit to special reserve	-	-	-	-		13,145,012	-		-	-	-	(13,145,012)	-	-	-	-	-
Dividend paid	-	-	-	-		-	-		-	-	-	(8,993,602)	-	-	(8,993,602)	(289,028)	(9,282,630)
Cost of employee's stock ownership plan (ESOP)	-	-	-	-		-	-		-	-	-	-	1,262,609	-	1,262,609	-	1,262,609
Capital increase	3,347,781	-	(3,070,851)	-		-	-		-	-	-	-	-	-	276,930	-	276,930
Balance at the end of the year	33,779,361	8,979,958	79,110,551	1,577,092		13,145,012	(670,972)		25,064	1,996,573	15,296	83,254,686	2,343,532	842,029	224,398,182	27,876	224,426,058

Consolidated statement of changes in equity for the year ended December 31, 2024
Dec. 31, 2024	Issued and paid-up capital	Legal reserve	General reserve	General risk reserve		Special reserve	Reserve for transactions under common control		Capital reserve	Reserve for financial assets at fair value through OCI	Banking risks reserve	Retained earnings	Reserve for employee stock ownership plan	Cumulative foreign currencies translation differences	Total Shareholders' Equity	Non-controlling interests	Total

Beginning balance	30,195,010	4,770,354	39,840,707	1,550,906		-	(670,972)		21,155	(17,313,043)	15,230	27,442,585	1,486,010	148,353	87,486,295	160,073	87,646,368
Total comprehensive income net of tax:
Net profit of the year	-	-	-	-		-	-		-	-	-	49,558,744	-	-	49,558,744	60,338	49,619,082
Transfer of investment revaluation reserve upon disposal of investments in equity instruments designated as at FVTOCI	-	-	-	-		-	-		-	(370,224)	-	-	-	-	(370,224)	-	(370,224)
Net unrealised gain/(loss) on financial assets at fair value through OCI	-	-	-	-		-	-		-	8,956,422	-	-	-	-	8,956,422	-	8,956,422
Transferred (from) to banking risk reserve	-	-	-	-		-	-		-	-	2,694	(2,694)	-	-	-	-	-
Effect of ECL in fair value of debt instruments measured at fair value through OCI	-	-	-	-		-	-		-	936,949	-	-	-	-	936,949	-	936,949
Cumulative foreign currencies translation differences	-	-	-	-		-	-		-	-	-	-	-	989,367	989,367	-	989,367
Total comprehensive income	-	-	-	-		-	-		-	9,523,147	2,694	49,556,050	-	989,367	60,071,258	60,338	60,131,596
Transfer of investment revaluation reserve upon disposal of investments in equity instruments designated as at FVTOCI	-	-	-	-		-	-		-	-	-	370,224	-	-	370,224	-	370,224
Transferred to reserves	-	1,438,320	22,582,085	-		-	-		1,663	-	-	(23,398,943)	(623,125)	-	-	-	-
Dividend paid	-	-	-	-		-	-		-	-	-	(2,379,819)	-	-	(2,379,819)	(37,367)	(2,417,186)
Cost of employee's stock ownership plan (ESOP)	-	-	-	-		-	-		-	-	-	-	1,005,350	-	1,005,350	-	1,005,350
Capital increase	236,570	-	-	-		-	-		-	-	-	-	-	-	236,570	-	236,570
Balance at the end of the year	30,431,580	6,208,674	62,422,792	1,550,906		-	(670,972)		22,818	(7,789,896)	17,924	51,590,097	1,868,235	1,137,720	146,789,878	183,044	146,972,922

Consolidated Statement of Cash Flow for the Year Ended December 31, 2025

					Notes	Dec. 31, 2025		Dec. 31, 2024
					Notes

Cash flow from operating activities
Profit before income tax						104,803,388		71,498,028
Adjustments to reconcile profits to net cash provided by operating activities
Fixed assets depreciation						2,307,297		1,414,920
Impairment charge for credit losses (Loans and advances to customers)						(9,101,206)		4,768,107
Net charge/release for other provisions						(2,893,591)		3,363,525
Impairment release/charge for credit losses (due from banks)						137,399		(341)
Impairment release/charge for credit losses (financial investments)						146,649		(243,947)
Impairment release/charge for other assets						-		37,939
Exchange revaluation differences for financial assets at fair value through OCI and AC						5,137,808		(21,026,044)
Utilization of other provisions						(7,467)		(9,586)
Revaluation differences impairment charge for due from banks						(8,542)		2,008
Exchange revaluation differences of other provisions						(77,925)		4,173,699
Revaluation differences impairment charge for Financial Assets at Amortized cost						(18,527)		119,504
Profits from selling property, plant and equipment						(13,005)		(2,246)
Profits/losses from selling financial investments at fair value through OCI						(498,433)		(459,337)
Revaluation differences impairment charge for Financial Assets at Fair value through OCI						(242,624)		1,329,905
Shares based payments						1,262,609		1,005,350
Profits/losses from selling investments in associates						(277,408)		-
Net share of results of associates						(10,512)		17,786
						100,645,910		65,989,270

Change in:
Due from banks						98,091,341		(111,192,809)
Financial assets at fair value through profit or loss						(2,792,770)		(74,394)
Derivative financial instruments						(88,654)		490,593
Loans and advances to banks and customers						(180,420,385)		(122,049,597)
Other assets						(5,289,420)		(22,078,200)
Non-current assets held for sale						(182,827)		-
Non-current liabilities held for sale						52,463		524
Due to banks						1,318,861		(10,423,118)
Due to customers						137,799,735		295,358,479
Current income tax obligations paid						(27,080,861)		(5,220,965)
Other liabilities						7,489,703		5,788,117
Net cash generated from operating activities						129,543,096		96,587,900



Cash flow from investing activities
Proceeds from sale of investments in associates						339,920		11,956
Payments for purchases of property, equipment and branches construction						(7,930,273)		(6,707,018)
Proceeds from selling property and equipment						13,005		2,246
Proceeds from redemption of financial assets at amortized cost						21,689,390		2,028,180
Payments for purchases of financial assets at amortized cost						(90,488,312)		(129,153,136)
Payments for purchases of financial assets at fair value through OCI						(263,771,830)		(113,445,585)
Proceeds from selling financial assets at fair value through OCI						127,867,188		140,381,225
Net cash generated from (used in) investing activities						(212,280,912)		(106,882,132)


Consolidated Statement of Cash Flow for the Year Ended December 31, 2025 (Cont.)

					Notes	Dec. 31, 2025		Dec. 31, 2024
					Notes

Cash flow from financing activities
Other loans						6,509,110		11,478,482
Other loans - new loans obtained in the year						8,701,546		3,835,016
Other loans - loans repaid in the year						(789,099)		(243,015)
Other loans - movement in foreign exchange rate						(1,403,337)		7,886,481
Dividends						(9,282,630)		(2,379,819)
Issued debt instruments						(306,223)		1,994,432
Cash payments for lease (principal and interest)						(391,907)		(501,724)
Capital increase						276,930		236,570
Net cash generated from (used in) financing activities						(3,194,720)		10,827,941


Net increase (decrease) in cash and cash equivalent during the year						(85,932,536)		533,709
Beginning balance of cash and cash equivalent						226,475,092		225,941,383
Cash and cash equivalent at the end of the year						140,542,556		226,475,092

Cash and cash equivalent at the end of the year
Cash and cash equivalents					13	20,002,406		21,752,997
Due from banks with maturities of 3 months or less					15	120,525,563		203,103,430
Treasury bills and other governmental notes with maturities of three months or less						14,587		1,618,665
Total cash and cash equivalent					32	140,542,556		226,475,092

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CIB IFRS Consolidated Financial Statements FY25