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    Commercial Int Bank - CIB IFRS Consolidated Financial Statements FY25

    Picture of Commercial International Bank Egypt CIB logoCommercial International Bank Egypt CIB
    10/02/2026 07:00
    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
    NotesDec. 31, 2025Dec. 31, 2024
    Interest revenue calculated using the effective interest method other interest and similar income211,600,177182,735,474
    Interest expense calculated using the effective interest method other interest and similar expense(104,121,746)(91,751,450)
    Net interest income3107,478,43190,984,024
    Fee and commission income16,036,00912,813,876
    Fee and commission expense(6,816,966)(5,728,656)
    Net fee and commission income49,219,0437,085,220
    Dividend income5216,273195,047
    Net trading income61,523,64920,470,230
    Gain on investments21775,841459,337
    Administrative expenses7(24,692,107)(19,952,958)
    Other operating income (expenses)8(1,533,040)(22,323,778)
    Net impairment Released (charge)911,804,786(5,401,308)
    Bank's share in the profit and (loss) of associates1210,512(17,786)
    Profit before income tax from continuing operations104,803,38871,498,028
    Income tax expense10(29,323,206)(21,878,946)
    Net profit for the year75,480,18249,619,082
    Attributable to:
    Equity holders of the parent75,460,21949,558,744
    Non-controlling interest19,96360,338
    Net profit for the year75,480,18249,619,082
    Earnings per share
     Equity shareholders of the parent for the year:    		11
    Basic earnings per share22.3414.67
    Diluted earnings per share22.1014.51
    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 ZekryHisham Ezz Al-Arab
    Group CFO & Executive Board MemberCEO & Executive Board Member
    9-Feb-20269-Feb-2026
    

 


    Consolidated Statement of Comprehensive Income for the Year Ended December 31, 2025
    Dec. 31, 2025Dec. 31, 2024
    Profit for the year75,480,18249,619,082
    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 income503,643473,294
    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 income10,758,4259,242,129
    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 tax85,196,22760,131,596
    Attributable to:
    Equity holders of the parent85,062,36760,071,258
    Non-controlling interest133,86060,338
    Total comprehensive income for the year, net of tax85,196,22760,131,596
    Consolidated Statement of Financial Position as at December 31, 2025
    NotesDec. 31, 2025Dec. 31, 2024
    Assets
    Cash and cash equivalents1320,002,40621,752,997
    Balances at the central bank1468,874,046114,778,023
    Due from banks15135,236,549270,829,834
    Loans and advances to banks, net1634,440,7709,555,410
    Loans and advances to customers, net17507,953,766343,542,674
    Financial Assets at fair value through profit or loss203,173,539380,769
    Derivative financial instruments18620,349819,711
    Financial Assets at fair value through Other comprehensive income20373,747,694234,694,966
    Financial Assets at amortized cost20236,672,175168,118,219
    Right of use assets242,469,0761,301,850
    Investments in associates2245,21098,193
    Non-current-assets held for sale43182,827-
    Other assets2354,040,91244,282,773
    Deferred tax assets10.22,545,4982,685,330
    Property and equipment245,481,6823,997,929
    Total assets1,445,486,4991,216,838,678
    Liabilities and equity
    Liabilities
    Due to banks253,353,7462,034,885
    Due to customers261,110,395,693972,595,958
    Lease liabilities242,526,4811,425,604
    Derivative financial instruments18137,802100,571
    Non-current-liabilities held for sale4453,8601,397
    Issued debt instruments194,761,5585,067,781
    Other liabilities2833,144,83827,725,569
    Current Tax liability20,570,31318,327,968
    Other loans2730,471,49923,962,389
    Provisions2915,644,65118,623,634
    Total liabilities1,221,060,4411,069,865,756
    Equity attributable to equity holders of parent
    Issued and paid in capital3033,779,36130,431,580
    Reserves31105,020,60362,899,966
    Reserve for employee stock ownership plan (ESOP)31.92,343,5321,868,235
    Retained earnings31.883,254,68651,590,097
    Total equity attributable to equity holders of the parent224,398,182146,789,878
    Total equity attributable to non-controlling interest3927,876183,044
    Total equity224,426,058146,972,922
    Total liabilities and equity1,445,486,4991,216,838,678
    The accompanying notes from 1 to 46 form an integral part of these consolidated financial statements.
    Islam ZekryHisham Ezz Al-Arab
    Group CFO & Executive Board MemberCEO & Executive Board Member
    9-Feb-20269-Feb-2026
    

 


    Consolidated statement of changes in equity for the year ended December 31, 2025
    Dec. 31, 2025Issued and paid-up capitalLegal reserveGeneral reserveGeneral risk reserveSpecial reserveReserve for transactions under common controlCapital reserveReserve for financial assets at fair value through OCIBanking risks reserveRetained earningsReserve for employee stock ownership planCumulative foreign currencies translation differencesTotal Shareholders' EquityNon-controlling interestsTotal
    Beginning balance30,431,5806,208,67462,422,7921,550,906-(670,972)22,818(7,789,896)17,92451,590,0971,868,2351,137,720146,789,878183,044146,972,922
    Total comprehensive income net of tax:
    Net profit of the year---------75,460,219--75,460,21919,96375,480,182
    Transferred to general risk reserve---26,186-----(26,186)-----
    Net unrealised gain/(loss) on financial assets at fair value through OCI-------9,937,984----9,937,984113,89710,051,881
    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)85,062,367133,86085,196,227
    Transfer of investment revaluation reserve upon disposal of investments in equity instruments designated as at FVTOCI-------(111,370)-111,370-----
    Transferred to reserves-2,771,28419,758,610---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 increase3,347,781-(3,070,851)---------276,930-276,930
    Balance at the end of the year33,779,3618,979,95879,110,5511,577,09213,145,012(670,972)25,0641,996,57315,29683,254,6862,343,532842,029224,398,18227,876224,426,058
    Consolidated statement of changes in equity for the year ended December 31, 2024
    Dec. 31, 2024Issued and paid-up capitalLegal reserveGeneral reserveGeneral risk reserveSpecial reserveReserve for transactions under common controlCapital reserveReserve for financial assets at fair value through OCIBanking risks reserveRetained earningsReserve for employee stock ownership planCumulative foreign currencies translation differencesTotal Shareholders' EquityNon-controlling interestsTotal
    Beginning balance30,195,0104,770,35439,840,7071,550,906-(670,972)21,155(17,313,043)15,23027,442,5851,486,010148,35387,486,295160,07387,646,368
    Total comprehensive income net of tax:
    Net profit of the year---------49,558,744--49,558,74460,33849,619,082
    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-----------989,367989,367-989,367
    Total comprehensive income-------9,523,1472,69449,556,050-989,36760,071,25860,33860,131,596
    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-1,438,32022,582,085---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 increase236,570-----------236,570-236,570
    Balance at the end of the year30,431,5806,208,67462,422,7921,550,906-(670,972)22,818(7,789,896)17,92451,590,0971,868,2351,137,720146,789,878183,044146,972,922
    Consolidated Statement of Cash Flow for the Year Ended December 31, 2025
    NotesDec. 31, 2025Dec. 31, 2024
    Cash flow from operating activities
    Profit before income tax104,803,38871,498,028
    Adjustments to reconcile profits to net cash provided by operating activities
    Fixed assets depreciation2,307,2971,414,920
    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 AC5,137,808(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 payments1,262,6091,005,350
    Profits/losses from selling investments in associates(277,408)-
    Net share of results of associates(10,512)17,786
    100,645,91065,989,270
    Change in:
    Due from banks98,091,341(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 sale52,463524
    Due to banks1,318,861(10,423,118)
    Due to customers137,799,735295,358,479
    Current income tax obligations paid(27,080,861)(5,220,965)
    Other liabilities7,489,7035,788,117
    Net cash generated from operating activities129,543,09696,587,900
    Cash flow from investing activities
    Proceeds from sale of investments in associates339,92011,956
    Payments for purchases of property, equipment and branches construction(7,930,273)(6,707,018)
    Proceeds from selling property and equipment13,0052,246
    Proceeds from redemption of financial assets at amortized cost21,689,3902,028,180
    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 OCI127,867,188140,381,225
    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.)
    NotesDec. 31, 2025Dec. 31, 2024
    Cash flow from financing activities
    Other loans6,509,11011,478,482
    Other loans - new loans obtained in the year8,701,5463,835,016
    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 increase276,930236,570
    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 equivalent226,475,092225,941,383
    Cash and cash equivalent at the end of the year140,542,556226,475,092
    Cash and cash equivalent at the end of the year
    Cash and cash equivalents1320,002,40621,752,997
    Due from banks with maturities of 3 months or less15120,525,563203,103,430
    Treasury bills and other governmental notes with maturities of three months or less14,5871,618,665
    Total cash and cash equivalent32140,542,556226,475,092
    

 

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