REG - Commercial Int Bank - CIB IFRS Consolidated Financial Statements FY25
10/02/2026 07:00
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RNS Number : 3239S Commercial Intnl Bank (Egypt) SAE 10 February 2026
http://www.rns-pdf.londonstockexchange.com/rns/3239S_1-2026-2-9.pdf (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 211,600,177 182,735,474
and similar income
Interest expense calculated using the effective interest method other interest (104,121,746) (91,751,450)
and similar expense
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 11
Equity shareholders of the parent for the year:
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 503,643 473,294
comprehensive income
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 10,758,425 9,242,129
comprehensive income
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 (40,145) 936,949
OCI
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
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 Banking risks reserve Retained earnings Reserve for employee stock ownership plan Cumulative foreign currencies translation Total Shareholders' Equity Non-controlling interests Total
OCI differences
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 - - - 26,186 - - - - - (26,186) - - - - -
risk reserve
Net unrealised - - - - - - - 9,937,984 - - - - 9,937,984 113,897 10,051,881
gain/(loss) on financial
assets at fair value
through OCI
Transferred (from) to - - - - - - - - (2,628) 2,628 - - - - -
banking risk reserve
Effect of ECL in fair - - - - - - - (40,145) - - - - (40,145) - (40,145)
value of debt instruments
measured at fair value
through
OCI
Cumulative foreign - - - - - - - - - - - (295,691) (295,691) - (295,691)
currencies translation
differences
Total comprehensive - - - 26,186 - - - 9,897,839 (2,628) 75,436,661 - (295,691) 85,062,367 133,860 85,196,227
income
Transfer of investment - - - - - - - (111,370) - 111,370 - - - - -
revaluation reserve upon
disposal of investments
in
equity instruments
designated as at FVTOCI
Transferred to reserves - 2,771,284 19,758,610 - - - 2,246 - - (21,744,828) (787,312) - - - -
Transferred from net - - - - 13,145,012 - - - - (13,145,012) - - - - -
profit to special reserve
Dividend paid - - - - - - - - - (8,993,602) - - (8,993,602) (289,028) (9,282,630)
Cost of employee's stock - - - - - - - - - - 1,262,609 - 1,262,609 - 1,262,609
ownership plan (ESOP)
Capital increase 3,347,781 - (3,070,851) - - - - - - - - - 276,930 - 276,930
Balance at the end of the 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
year
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 Banking risks reserve Retained earnings Reserve for employee stock ownership plan Cumulative foreign currencies translation Total Shareholders' Equity Non-controlling interests Total
OCI differences
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 - - - - - - - (370,224) - - - - (370,224) - (370,224)
revaluation reserve upon
disposal of investments
in
equity instruments
designated as at FVTOCI
Net unrealised - - - - - - - 8,956,422 - - - - 8,956,422 - 8,956,422
gain/(loss) on financial
assets at fair value
through OCI
Transferred (from) to - - - - - - - - 2,694 (2,694) - - - - -
banking risk reserve
Effect of ECL in fair - - - - - - - 936,949 - - - - 936,949 - 936,949
value of debt instruments
measured at fair value
through
OCI
Cumulative foreign - - - - - - - - - - - 989,367 989,367 - 989,367
currencies translation
differences
Total comprehensive - - - - - - - 9,523,147 2,694 49,556,050 - 989,367 60,071,258 60,338 60,131,596
income
Transfer of investment - - - - - - - - - 370,224 - - 370,224 - 370,224
revaluation reserve upon
disposal of investments
in
equity instruments
designated as at FVTOCI
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 - - - - - - - - - - 1,005,350 - 1,005,350 - 1,005,350
ownership plan (ESOP)
Capital increase 236,570 - - - - - - - - - - - 236,570 - 236,570
Balance at the end of the 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
year
Consolidated Statement of Cash Flow for the Year Ended December 31, 2025
Notes Dec. 31, 2025 Dec. 31, 2024
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 5,137,808 (21,026,044)
OCI and AC
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 (18,527) 119,504
cost
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 (242,624) 1,329,905
through OCI
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
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 14,587 1,618,665
less
Total cash and cash equivalent 32 140,542,556 226,475,092
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