Commercial Intnl Bank (Egypt) SAE

Quarterly Report • Nov 4, 2025

National Storage Mechanism | Additional information

RNS Number : 0124G

Commercial Intnl Bank (Egypt) SAE

04 November 2025

Condensed Consolidated Interim Statement of Financial Position as at September 30, 2025 Click on, or paste the following link into your web browser, to view the associated PDF document http://www.rns-pdf.londonstockexchange.com/rns/0124G_1-2025-11-3.pdf
		Notes	Sep. 30, 2025		Dec. 31, 2024
	Assets
	Cash and balances at the central bank	10	21,886,031		136,531,020
	Due from banks	11	227,409,917		270,829,834
	Loans and advances to banks, net	13	26,914,884		9,555,410
	Loans and advances to customers, net	14	455,719,759		343,542,674
	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	331,039,059		234,512,167
	- Financial Assets at Amortized cost	15	230,685,849		168,118,219
	Investments in associates	16	44,485		98,193
	Other assets	17	50,063,317		44,282,773
	Deferred tax assets		2,855,007		2,685,331
	Property and equipment	18	5,533,749		3,997,929
	Total assets		1,355,578,834		1,214,973,261
	Liabilities and equity
	Liabilities
	Due to banks	19	7,452,244		2,034,885
	Due to customers	20	1,047,463,990		972,595,958
	Non-current liabilities held for sale		1,362		1,397
	Derivative financial instruments		223,670		100,571
	Current income tax liabilities		15,857,818		18,327,968
	Other liabilities	21	27,009,254		21,441,169
	Issued debt instruments	22	4,779,461		5,067,781
	Other loans		30,249,278		23,962,389
	Other provisions	23	14,495,239		18,621,822
	Total liabilities		1,147,532,316		1,062,153,940
	Equity
	Issued and paid capital		30,708,510		30,431,580
	Reserves		105,653,930		63,544,579
	Reserve for employee stock ownership plan (ESOP)		2,071,247		1,868,235
	Retained earnings*		69,374,741		56,791,883
	Total equity and net profit for the period / year		207,808,428		152,636,277
	Non-Controlling Interest		238,090		183,044
	Total NCI, equity and net profit for the period / year		208,046,518		152,819,321
	Total liabilities and equity		1,355,578,834		1,214,973,261
	The accompanying notes are an integral part of these financial statements.
	(Review report attached)
*	Including net profit for the period

Condensed Consolidated 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			158,400,209			130,999,623
Interest and similar expense			(79,746,672)			(65,316,717)
Net interest income			78,653,537			65,682,906
Fee and commission income			11,609,232			9,274,284
Fee and commission expense			(5,227,210)			(4,049,111)
Net fee and commission income			6,382,022			5,225,173
Dividend income			65,216			70,934
Net trading income	6		1,282,250			18,194,491
Profits (Losses) on financial investments	15.1		694,076			377,992
Administrative expenses			(12,432,780)			(9,180,646)
Other operating income (expenses)	7		668,432			(17,995,808)
Impairment release (charges) for credit losses	9		7,968,084			(3,745,003)
Bank's share in the profits / losses of associates			9,787			(8,533)
Profit before income tax			83,290,624			58,621,506
Income tax expense	29		(21,842,182)			(17,207,903)
Deferred tax assets (Liabilities)	29		651,822			934,295
Net profit for the period			62,100,264			42,347,898
Non-Controlling Interest			569			(45)
Bank's shareholders			62,099,695			42,347,943
Earnings per share	8
Basic			18.54			12.50
Diluted			18.36			12.38

Condensed Consolidated 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			62,100,264			42,347,898
Transferred to RE from financial assets at fair value through OCI			(110,995)			(370,224)
Net change on financial assets at fair value through comprehensive income after tax			7,306,189			8,272,930
Cumulative foreign currencies translation differences			(274,766)			883,684
Effect of ECL on debt instruments measured at fair value through OCI			(397,890)			623,199
Total comprehensive income for the period			68,622,802			51,757,487
As follows:
Bank's shareholders			68,508,336			51,757,532
Non-Controlling Interest			114,466			(45)
Total comprehensive income for the period			68,622,802			51,757,487

Condensed Consolidated Interim Cash flows for the period ended September 30, 2025
				Notes	Sep. 30, 2025
Cash flow from operating activities
Profit before income tax					83,290,624
Adjustments to reconcile profits to net cash provided by operating  activities
Fixed assets depreciation				18	1,680,325
Impairment release/charge for credit losses (Loans and advances to customers and banks)				9	(7,969,627)
Net charged/released for other provisions				23	(4,072,083)
Impairment release/charge for credit losses (due from banks)				9	147,709
Impairment release/charge  for credit losses (financial investments)				9	(146,166)
Impairment release/charge for other assets					105
Exchange revaluation differences for financial assets at fair value through OCI and AC					4,669,694
Revaluation differences impairment charge for Financial Assets at Fair value through OCI					(224,869)
Revaluation differences impairment charge for Financial Assets at Amortized cost					(16,709)
Revaluation differences impairment charge for due from banks					(7,894)
Net utilized/recovered for other provisions				23	(2,039)
Exchange revaluation differences of other provisions				23	(52,461)
Profits/losses from selling property and equipment					(8,006)
Profits/losses from selling financial investments at fair value through OCI				15.1	(416,668)
Profits/losses from selling investments in associates				15.1	(277,408)
Share based payments					990,324
Bank's share in the profits / losses of associates					(9,787)
Operating profits before changes in operating assets and liabilities					77,575,064
Net decrease / increase in assets and liabilities
Due from banks					159,740,470
Financial assets at fair value through P&L					(2,203,869)
Derivative financial instruments					(306,569)
Loans and advances to banks and customers					(121,599,501)
Other assets					(2,747,423)
Due to banks				19	5,417,359
Due to customers				20	74,868,032
Current income tax obligations paid					(5,984,364)
Non-current liabilities held for sale					(35)
Other liabilities					(12,910,605)
Net cash generated from (used in) operating activities					171,848,559
Cash flow from investing activities
Proceeds from sale of investments in associates					339,920
Payments for purchases of property, equipment and branches construction					(6,216,697)
Proceeds from selling property and equipment				7	8,006
Proceeds from redemption of financial assets at amortized cost					21,382,288
Payments for purchases of financial assets at amortized cost					(84,177,641)
Payments for purchases of financial assets at fair value through OCI					(191,735,116)
Proceeds from selling financial assets at fair value through OCI					98,091,318
Net cash generated from (used in) investing activities					(162,307,922)
Condensed Consolidated Interim Cash flows for the period ended September 30, 2025 (Cont.)
					Sep. 30, 2025
Cash flow from financing activities
Other loans					6,286,889
Dividends					(14,773,854)
Issued debt instruments					(288,320)
Capital increase					276,930
Net cash generated from (used in) financing activities					(8,498,355)
Net (decrease) increase in cash and cash equivalent during the period					1,042,282
Beginning balance of cash and cash equivalent					226,610,721
Cash and cash equivalent at the end of the period					227,653,003
Cash and cash equivalent comprise:
Cash and balances at the central bank				10	21,886,031
Due from banks					227,553,557
Treasury bills and other governmental notes				12	141,529,607
Obligatory reserve balance with central bank					(2,865,828)
Due from banks with maturity more than three months					(19,202,757)
Treasury bills and other governmental notes with maturity more than three months					(141,247,607)
Total cash and cash equivalent					227,653,003

		Condensed Consolidated Interim statement of changes in shareholders' equity
		Sep. 30, 2024	Issued and paid 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 Interest	Total
		Beginning balance	30,195,010	4,770,354	39,840,707	1,550,906	-	(670,972)	21,155	(16,868,691)	15,230	29,993,331	1,486,010	148,353	90,481,393	160,073	90,641,466
		Capital increase	236,570	-	-	-	-	-	-	-	-	-	-	-	236,570	-	236,570
		Transferred to reserves	-	1,438,320	22,582,085	-	-	-	1,663	-	-	(23,398,943)	(623,125)	-	-	-	-
		Net profit for the period	-	-	-	-	-	-	-	-	-	42,347,943	-	-	42,347,943	(45)	42,347,898
		Dividends paid	-	-	-	-	-	-	-	-	-	(5,366,429)	-	-	(5,366,429)	(37,367)	(5,403,796)
		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	-	-	-	-	-	-	-	8,272,930	-	-	-	-	8,272,930	-	8,272,930
		Transferred (from) to banking risk reserve	-	-	-	-	-	-	-	-	21,718	(21,718)	-	-	-	-	-
		Effect of ECL on debt instruments measured at fair value through OCI	-	-	-	-	-	-	-	623,199	-	-	-	-	623,199	-	623,199
		Cost of employees stock ownership plan (ESOP)	-	-	-	-	-	-	-	-	-	-	804,345	-	804,345	-	804,345
		Cumulative foreign currencies translation differences	-	-	-	-	-	-	-	-	-	-	-	883,684	883,684	-	883,684
		Ending balance	30,431,580	6,208,674	62,422,792	1,550,906	-	(670,972)	22,818	(8,342,786)	36,948	43,924,408	1,667,230	1,032,037	138,283,635	122,661	138,406,296
		Sep. 30, 2025	Issued and paid 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 Interest	Total
			30,431,580	6,208,674	62,422,792	1,550,906	-	(670,972)	22,818	(7,145,283)	17,924	56,791,883	1,868,235	1,137,720	152,636,277	183,044	152,819,321
		Capital increase	276,930	-	-	-	-	-	-	-	-	-	-	-	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)	(59,420)	(14,773,854)
		Net profit for the period	-	-	-	-	-	-	-	-	-	62,099,695	-	-	62,099,695	569	62,100,264
		Transferred to RE from financial assets at fair value through OCI	-	-	-	-	-	-	-	(110,995)	-	110,995	-	-	-	-	-
		Transferred from net profit to special reserve	-	-	-	-	13,145,012	-	-	-	-	(13,145,012)	-	-	-	-	-
		Transferred to general risk reserve	-	-	-	26,186	-	-	-	-	-	(26,186)	-	-	-	-	-
		Net change on financial assets at fair value through OCI after tax	-	-	-	-	-	-	-	7,192,292	-	-	-	-	7,192,292	113,897	7,306,189
		Transferred (from) to banking risk reserve	-	-	-	-	-	-	-	-	(2,628)	2,628	-	-	-	-	-
		Effect of ECL on debt instruments measured at fair value through OCI	-	-	-	-	-	-	-	(397,890)	-	-	-	-	(397,890)	-	(397,890)
		Cost of employees stock ownership plan (ESOP)	-	-	-	-	-	-	-	-	-	-	990,324	-	990,324	-	990,324
		Cumulative foreign currencies translation differences	-	-	-	-	-	-	-	-	-	-	-	(274,766)	(274,766)	-	(274,766)
		Ending balance	30,708,510	8,979,958	82,181,402	1,577,092	13,145,012	(670,972)	25,064	(461,876)	15,296	69,374,741	2,071,247	862,954	207,808,428	238,090	208,046,518

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