Commercial Intnl Bank (Egypt) SAE

Quarterly Report • Nov 4, 2025

National Storage Mechanism | Additional information

RNS Number : 0095G

Commercial Intnl Bank (Egypt) SAE

03 November 2025

Condensed Separate Interim Statement of Financial Position as at September 30, 2025

Notes

Sep. 30, 2025

Dec. 31, 2024

Assets

Cash and balances at the central bank

10

20,916,631

136,165,920

Due from banks

11

228,152,325

270,089,441

Loans and advances to banks, net

13

26,914,884

9,555,410

Loans and advances to customers, net

14

452,110,898

340,955,698

Derivative financial instruments

1,222,908

819,711

Financial investments

- Financial Assets at Fair Value through P&L

15

2,203,869

-

- Financial Assets at Fair Value through OCI

15

329,796,707

233,029,903

- Financial Assets at Amortized cost

15

228,915,634

167,276,956

Investments in subsidiaries and associates

16

1,255,421

871,525

Non-current assets held for sale

30

159,828

159,828

Other assets

17

49,915,056

44,175,232

Deferred tax assets

2,457,493

2,337,304

Property and equipment

18

5,470,642

3,881,620

Total assets

1,349,492,296

1,209,318,548

Liabilities and equity

Liabilities

Due to banks

19

7,043,881

2,317,715

Due to customers

20

1,043,204,762

967,895,387

Derivative financial instruments

223,670

100,571

Current income tax liabilities

15,857,818

18,327,968

Other liabilities

21

26,802,780

21,347,499

Issued debt instruments

22

4,779,461

5,067,781

Other loans

30,249,278

23,962,389

Other provisions

23

14,478,190

18,613,060

Total liabilities

1,142,639,840

1,057,632,370

Equity

Issued and paid capital

30,708,510

30,431,580

Reserves

105,209,974

63,125,912

Reserve for employee stock ownership plan (ESOP)

2,071,247

1,868,235

Retained earnings*

68,862,725

56,260,451

Total equity and net profit for the period / year

206,852,456

151,686,178

Total liabilities and equity

1,349,492,296

1,209,318,548

The accompanying notes are an integral part of these financial statements.

(Review report attached)

*

Including net profit for the period

Condensed Separate Interim Income Statement for the period ended September 30, 2025
			Last 9 Months			Last 9 Months
	Notes		Sep. 30, 2025			Sep. 30, 2024
Interest and similar income			157,761,416			130,537,149
Interest and similar expense			(79,403,286)			(65,010,779)
Net interest income			78,358,130			65,526,370
Fee and commission income			11,565,784			9,257,495
Fee and commission expense			(5,224,939)			(4,048,928)
Net fee and commission income			6,340,845			5,208,567
Dividend income			125,185			100,858
Net trading income	6		1,276,502			18,177,630
Profits (Losses) on financial investments	15.1		598,228			377,992
Administrative expenses			(11,880,346)			(8,795,429)
Other operating income (expenses)	7		687,384			(17,980,232)
Impairment release (charges) for credit losses	9		7,976,997			(3,741,208)
Profit before income tax			83,482,925			58,874,548
Income tax expense	27		(21,867,730)			(16,964,163)
Deferred tax assets (Liabilities)	27		592,311			646,991
Net profit for the period			62,207,506			42,557,376
Earnings per share	8
Basic			18.54			12.50
Diluted			18.36			12.38

Condensed Separate Interim Statement of Comprehensive Income for the period ended September 30, 2025
			Last 9 Months			Last 9 Months
			Sep. 30, 2025			Sep. 30, 2024
Net profit for the period			62,207,506			42,557,376
Transferred to RE from financial assets at fair value through OCI			3,586			(370,224)
Net change on financial assets at fair value through comprehensive income after tax			6,805,836			8,284,110
Effect of ECL on fair value of debt instruments measured at fair value through comprehensive income			(399,884)			624,524
Total comprehensive income for the period			68,617,044			51,095,786

Condensed Separate Interim Cash Flows for the period ended September 30, 2025
	Notes	Sep. 30, 2025		Sep. 30, 2024
Cash flow from operating activities
Profit before income tax		83,482,925		58,874,548
Adjustments to reconcile profits to net cash provided by operating  activities
Fixed assets depreciation	18	1,244,370		763,079
Impairment release/charge for credit losses (Loans and advances to customers and banks)	9	(7,980,073)		4,226,051
Net charged/released for other provisions	23	(4,080,370)		429,182
Impairment release/charge for credit losses (due from banks)	9	151,236		(5)
Impairment release/charge  for credit losses (financial investments)	9	(148,160)		(484,838)
Impairment release/charge for other assets		-		(11,956)
Exchange revaluation differences for financial assets at fair value through OCI and AC		4,669,694		(18,536,183)
Revaluation differences impairment charge for Financial Assets at Fair value through OCI		(225,004)		1,199,896
Revaluation differences impairment charge for Financial Assets at Amortized cost		(16,709)		107,207
Revaluation differences impairment charge for due from banks		(7,813)		107
Net utilized/recovered for other provisions	23	(2,039)		(9,196)
Exchange revaluation differences of other provisions	23	(52,461)		3,963,023
Profits/losses from selling property and equipment		(8,006)		(2,254)
Profits/losses from selling financial investments at fair value through OCI	15.1	(416,668)		(377,992)
Profits/losses from selling investments in associates	15.1	(181,560)		-
Share based payments		990,324		804,345
Operating profits before changes in operating assets and liabilities		77,419,686		50,945,014
Net decrease / increase in assets and liabilities
Due from banks		158,353,929		(24,748,544)
Financial assets at fair value through P&L		(2,203,869)		(2,066,889)
Derivative financial instruments		(306,569)		(229,127)
Loans and advances to banks and customers		(120,567,170)		(74,803,105)
Other assets		(2,706,703)		(14,036,648)
Due to banks	19	4,726,166		(8,606,431)
Due to customers	20	75,309,375		221,382,197
Current income tax obligations paid		(6,009,912)		(2,694,657)
Other liabilities		(12,872,687)		(6,305,033)
Net cash generated from (used in) operating activities		171,142,246		138,836,777
Cash flow from investing activities
Proceeds from sale of investments in associates		339,920		11,956
Payments for investment in subsidiaries		(542,256)		(200,000)
Payments for purchases of property, equipment and branches construction		(5,833,944)		(2,284,236)
Proceeds from selling property and equipment	7	8,006		2,254
Proceeds from redemption of financial assets at amortized cost		21,249,023		1,093,724
Payments for purchases of financial assets at amortized cost		(83,115,289)		(105,723,312)
Payments for purchases of financial assets at fair value through OCI		(192,334,673)		(21,646,713)
Proceeds from selling financial assets at fair value through OCI		98,063,752		67,015,091
Net cash generated from (used in) investing activities		(162,165,461)		(61,731,236)
Condensed Separate Interim Cash Flows for the period ended September 30, 2025 (Cont.)
		Sep. 30, 2025		Sep. 30, 2024
Cash flow from financing activities
Other loans		6,286,889		7,840,786
Dividends		(14,714,434)		(5,078,792)
Issued debt instruments		(288,320)		1,738,393
Capital increase		276,930		236,570
Net cash generated from (used in) financing activities		(8,438,935)		4,736,957
Net (decrease) increase in cash and cash equivalent during the period		537,850		81,842,498
Beginning balance of cash and cash equivalent		227,028,744		233,912,193
Cash and cash equivalent at the end of the period		227,566,594		315,754,691
Cash and cash equivalent comprise:
Cash and balances at the central bank	10	20,916,631		94,285,689
Due from banks		228,295,965		304,041,410
Treasury bills and other governmental notes	12	140,546,840		82,174,775
Obligatory reserve balance with CBE		(2,725,245)		(76,128,521)
Due from banks with maturity more than three months		(19,202,757)		(17,846,556)
Treasury bills and other governmental notes with maturity more than three months		(140,264,840)		(70,772,106)
Total cash and cash equivalent		227,566,594		315,754,691

Condensed Separate Interim statement of changes in shareholders' equity
	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
Sep. 30, 2024
Beginning Balance at 1 January 2024	30,195,010	4,770,354	39,840,707	1,549,445	-	21,155	(16,808,265)	15,230	29,230,360	1,486,010	90,300,006
Capital increase	236,570	-	-	-	-	-	-	-	-	-	236,570
Transferred to reserves	-	1,438,320	22,582,085	-	-	1,663	-	-	(23,398,943)	(623,125)	-
Dividend paid	-	-	-	-	-	-	-	-	(5,366,429)	-	(5,366,429)
Net profit for the period	-	-	-	-	-	-	-	-	42,557,376	-	42,557,376
Transferred to RE from financial assets at fair value through OCI	-	-	-	-	-	-	(370,224)	-	370,224	-	-
Net change on financial assets at fair value through OCI after tax	-	-	-	-	-	-	8,284,110	-	-	-	8,284,110
Transferred (from) to banking risk reserve	-	-	-	-	-	-	-	2,694	(2,694)	-	-
Effect of ECL on debt instruments measured at fair value through OCI	-	-	-	-	-	-	624,524	-	-	-	624,524
Cost of employees stock ownership plan (ESOP)	-	-	-	-	-	-	-	-	-	804,345	804,345
Balance at 30 September 2024	30,431,580	6,208,674	62,422,792	1,549,445	-	22,818	(8,269,855)	17,924	43,389,894	1,667,230	137,440,502
	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
Sep. 30, 2025
Beginning Balance at 1 January 2025	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)	-
Dividends paid	-	-	-	-	-	-	-	-	(14,714,434)	-	(14,714,434)
Net profit for the period	-	-	-	-	-	-	-	-	62,207,506	-	62,207,506
Transferred to RE from financial assets at fair value through OCI	-	-	-	-	-	-	3,586	-	(3,586)	-	-
Transferred from net profit to special reserve	-	-	-	-	13,145,012	-	-	-	(13,145,012)	-	-
Net change on financial assets at fair value through OCI after tax	-	-	-	-	-	-	6,805,836	-	-	-	6,805,836
Transferred (from) to banking risk reserve	-	-	-	-	-	-	-	(2,628)	2,628	-	-
Effect of ECL on debt instruments measured at fair value through OCI	-	-	-	-	-	-	(399,884)	-	-	-	(399,884)
Cost of employees stock ownership plan (ESOP)	-	-	-	-	-	-	-	-	-	990,324	990,324
Balance at 30 September 2025	30,708,510	8,979,958	82,181,402	1,549,445	13,145,012	25,064	(686,203)	15,296	68,862,725	2,071,247	206,852,456

This information is provided by RNS, the news service of the London Stock Exchange. RNS is approved by the Financial Conduct Authority to act as a Primary Information Provider in the United Kingdom. Terms and conditions relating to the use and distribution of this information may apply. For further information, please contact [email protected] or visit www.rns.com.

RNS may use your IP address to confirm compliance with the terms and conditions, to analyse how you engage with the information contained in this communication, and to share such analysis on an anonymised basis with others as part of our commercial services. For further information about how RNS and the London Stock Exchange use the personal data you provide us, please see our Privacy Policy.

END

QRTUPGGWGUPAGBW