Condensed Separate Financial Statements June 2026

RNS Number : 1121N

Commercial Intnl Bank (Egypt) SAE

21 July 2026


Condensed Separate Interim Statement of Financial Position as at June 30, 2026
		Notes	Jun. 30, 2026	Dec. 31, 2025

	Assets
	Cash and balances at the central bank	14	143,485,898	88,094,579
	Due from banks	15	214,113,557	136,581,804
	Loans and advances to banks, net	17	48,462,194	34,440,770
	Loans and advances to customers, net	18	591,344,701	503,361,099
	Derivative financial instruments		399,402	620,349
	Financial investments
	- Financial Assets at Fair Value through OCI	19.1	347,509,799	375,180,260
	- Financial Assets at Amortized cost	19.1	268,728,776	234,685,457
	Investments in subsidiaries and associates	20	1,257,430	1,157,430
	Non-current assets held for sale	32	279,104	279,104
	Other assets	21	58,484,112	53,904,113
	Deferred tax assets		2,277,379	2,410,347
	Property and equipment	22	5,816,299	5,437,519
	Total assets		1,682,158,651	1,436,152,831
	Liabilities and equity
	Liabilities
	Due to banks	23	42,027,539	3,796,866
	Due to customers	24	1,303,791,233	1,105,355,617
	Derivative financial instruments		227,032	137,802
	Current income tax liabilities		12,333,227	20,570,313
	Other liabilities	25	32,405,364	25,411,706
	Issued debt instruments	26	4,922,120	4,761,558
	Other loans		34,616,250	30,471,499
	Other provisions	27	15,035,711	15,632,737
	Total liabilities		1,445,358,476	1,206,138,098
	Equity
	Issued and paid capital		34,051,391	33,779,361
	Reserves		136,490,608	105,426,594
	Reserve for employee stock ownership plan (ESOP)		2,295,868	2,343,532
	Retained earnings*		63,962,308	88,465,246
	Total equity and net profit for the period / year		236,800,175	230,014,733
	Total liabilities and equity		1,682,158,651	1,436,152,831


	The accompanying notes are an integral part of these financial statements.
	(Review report attached)
*	Including net profit for the period




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

Condensed Separate Interim Income Statement for The Period Ended June 30, 2026
		Last 6 Months	Last 6 Months
	Notes	Jun. 30, 2026	Jun. 30, 2025


Interest and similar income		110,017,873	104,727,073
Interest and similar expense		(49,541,711)	(53,575,810)
Net interest income		60,476,162	51,151,263

Fee and commission income		9,971,971	7,416,971
Fee and commission expense		(4,210,802)	(3,292,751)
Net fee and commission income		5,761,169	4,124,220

Dividend income		201,078	99,052
Net trading income	9	1,440,487	1,241,158
Profits (losses) on financial investments	19.2	545,790	526,717
Administrative expenses		(9,981,280)	(7,544,381)
Other operating income (expenses)	10	(4,093,152)	(3,546,143)
Release (charges) for ECL	11	(269,660)	345,831
Profit before income tax		54,080,594	46,397,717

Income tax expense	12	(14,463,502)	(13,477,682)
Deferred tax assets (liabilities)	12	(382,014)	489,475
Net profit for the period		39,235,078	33,409,510

Earnings per share	13
Basic		10.35	8.82
Diluted		10.22	8.71








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

Condensed Separate Interim Statement of Comprehensive Income for The Period Ended June 30, 2026
	Last 6 Months	Last 6 Months
	Jun. 30, 2026	Jun. 30, 2025

Net profit for the period	39,235,078	33,409,510

Transferred to RE from financial assets at fair value through OCI	-	3,586
Net change on financial assets at fair value through comprehensive income after tax	(3,536,915)	4,622,564
Effect of ECL on debt instruments measured at fair value through OCI	(942,320)	140,134
Total comprehensive income for the period	34,755,843	38,175,794

Condensed Separate Interim Cash Flows for The Period Ended June 30, 2026

	Notes	Jun. 30, 2026		Jun. 30, 2025

Cash flow from operating activities
Profit before income tax		54,080,594	#	46,397,717
Adjustments to reconcile profits to net cash provided by operating activities
Fixed assets depreciation	22	1,142,208	#	766,315
Impairment release/charge for credit losses (loans and advances to customers and banks)	11	545,493	#	(866,683)
Net charge/release for other provisions	27	589,048	#	1,024,484
Impairment release/charge for credit losses (due from banks)	11	13,923	#	146,354
Impairment release/charge for credit losses (financial investments)	11	(289,756)	#	374,498
Exchange revaluation differences for financial assets at fair value through OCI and AC		(7,228,082)	#	1,489,447
Revaluation differences impairment charge for Financial Assets at Fair value through OCI		193,153	#	(95,111)
Revaluation differences impairment charge for Financial Assets at Amortized cost		(48,139)	#	1,638
Revaluation differences impairment charge for due from banks		3,593	#	(2,820)
Net utilized/recovered for other provisions	27	(1,190,515)	#	(1,053)
Exchange revaluation differences of other provisions	27	4,441	#	291,117
Profits/losses from selling property and equipment		-	#	(6,006)
Profits/losses from selling financial investments at fair value through OCI	19.2	(545,790)	#	(345,157)
Profits/losses from selling investments in associates	19.2	-	#	(181,560)
Share based payments		795,382	#	653,254
Operating profits before changes in operating assets and liabilities		48,065,553		49,646,434

Net decrease / increase in assets and liabilities
Due from banks		(48,292,882)	#	75,949,504
Derivative financial instruments		295,040	#	24,358
Loans and advances to banks and customers		(102,551,573)	#	(96,438,781)
Other assets		(3,236,518)	#	(5,527,589)
Due to banks	23	38,230,673	#	657,789
Due to customers	24	198,435,616	#	72,337,957
Current income tax obligations paid		(2,130,275)	#	(2,104,575)
Other liabilities		(13,576,655)	#	(12,900,414)
Net cash generated from (used in) operating activities		115,238,979	#	81,644,683

Cash flow from investing activities
Proceeds from sale of investments in associates		-	#	339,920
Payments for investment in subsidiaries		(100,000)	#	(140,000)
Payments for purchases of property, equipment and branches construction		(2,863,415)	#	(4,429,952)
Proceeds from selling property and equipment	10	-	#	6,006
Proceeds from redemption of financial assets at amortized cost		11,022,297	#	4,876,544
Payments for purchases of financial assets at amortized cost		(45,787,904)	#	(48,035,713)
Payments for purchases of financial assets at fair value through OCI		(82,226,352)	#	(91,524,026)
Proceeds from selling financial assets at fair value through OCI		113,810,205	#	65,110,896
Net cash generated from (used in) investing activities		(6,145,169)	#	(73,796,325)

Condensed Separate Interim Cash Flows for The Period Ended June 30, 2026 (Cont.)

		Jun. 30, 2026		Jun. 30, 2025

Cash flow from financing activities
Other loans		4,144,751	#	7,288,192
Dividends		(29,037,813)	#	(14,160,151)
Issued debt instruments		160,562	#	(118,817)
Capital increase		272,030	#	276,930
Net cash generated from (used in) financing activities		(24,460,470)	#	(6,713,846)

Net increase (decrease) in cash and cash equivalent during the period		84,633,340	#	1,134,512
Beginning balance of cash and cash equivalent		141,266,643		227,028,744
Cash and cash equivalent at the end of the period		225,899,983		228,163,256

Cash and cash equivalent comprise:
Cash and balances at the central bank	14	143,485,898		100,535,373
Due from banks		214,263,755		231,918,739
Treasury bills and other governmental notes	16	149,929,042	#	123,491,120
Obligatory reserve balance with CBE		(123,711,931)		(76,281,994)
Due from banks with maturity more than three months		(8,137,960)	#	(28,050,433)
Treasury bills and other governmental notes with maturity more than three months		(149,928,821)	#	(123,449,549)
Total cash and cash equivalent		225,899,983	#	228,163,256

Condensed Separate Interim Statement of Changes in Shareholders' Equity
Jun. 30, 2025	Issued and paid capital	Legal reserve	General reserve	General risk reserve	Special reserve	Capital reserve	Reserve for financial assets at fair value through OCI	Banking risks reserve	Retained earnings	Reserve for employee stock ownership plan	Total

Beginning Balance	30,431,580	6,208,674	62,422,792	1,549,445	-	22,818	(7,095,741)	17,924	56,260,451	1,868,235	151,686,178
Capital increase	276,930	-	-	-	-	-	-	-	-	-	276,930
Transferred to reserves	-	2,771,284	19,758,610	-	-	2,246	-	-	(21,744,828)	(787,312)	-
Dividend paid	-	-	-	-	-	-	-	-	(14,714,434)	-	(14,714,434)
Net profit for the period	-	-	-	-	-	-	-	-	33,409,510	-	33,409,510
Transferred to RE from financial assets at fair value through OCI	-	-	-	-	-	-	3,586	-	(3,586)	-	-
Net change on financial assets at fair value through OCI after tax	-	-	-	-	-	-	4,622,564	-	-	-	4,622,564
Transferred (from) to banking risk reserve	-	-	-	-	-	-	-	(2,628)	2,628	-	-
Effect of ECL on debt instruments measured at fair value through OCI	-	-	-	-	-	-	140,134	-	-	-	140,134
Cost of employees' stock ownership plan (ESOP)	-	-	-	-	-	-	-	-	-	653,254	653,254
Ending Balance	30,708,510	8,979,958	82,181,402	1,549,445	-	25,064	(2,329,457)	15,296	53,209,741	1,734,177	176,074,136


Jun. 30, 2026	Issued and paid capital	Legal reserve	General reserve	General risk reserve	Special reserve	Capital reserve	Reserve for financial assets at fair value through OCI	Banking risks reserve	Retained earnings	Reserve for employee stock ownership plan	Total

Beginning Balance	33,779,361	8,979,958	79,110,551	1,549,445	13,145,012	25,064	2,601,268	15,296	88,465,246	2,343,532	230,014,733
Capital increase	272,030	-	-	-	-	-	-	-	-	-	272,030
Transferred to reserves	-	4,089,832	31,449,216	-	-	13,005	-	-	(34,709,007)	(843,046)	-
Dividends paid	-	-	-	-	-	-	-	-	(29,037,813)	-	(29,037,813)
Net profit for the period	-	-	-	-	-	-	-	-	39,235,078	-	39,235,078
Net change on financial assets at fair value through OCI after tax	-	-	-	-	-	-	(3,536,915)	-	-	-	(3,536,915)
Transferred (from) to banking risk reserve	-	-	-	-	-	-	-	(8,804)	8,804	-	-
Effect of ECL on debt instruments measured at fair value through OCI	-	-	-	-	-	-	(942,320)	-	-	-	(942,320)
Cost of employees' stock ownership plan (ESOP)	-	-	-	-	-	-	-	-	-	795,382	795,382
Ending Balance	34,051,391	13,069,790	110,559,767	1,549,445	13,145,012	38,069	(1,877,967)	6,492	63,962,308	2,295,868	236,800,175

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