RNS Number : 0124G
Commercial Intnl Bank (Egypt) SAE
04 November 2025
 


Text Box: Internal

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

 

Sep. 30, 2024



 

 


Cash flow from operating activities

 

 



Profit before income tax

 

83,290,624

 

58,621,506

Adjustments to reconcile profits to net cash provided by operating  activities

 

 

 


Fixed assets depreciation

18

1,680,325

 

763,079

Impairment release/charge for credit losses (Loans and advances to customers and banks)

9

(7,969,627)

 

4,224,251

Net charged/released for other provisions

23

(4,072,083)

 

430,005

Impairment release/charge for credit losses (due from banks)

9

147,709

 

829

Impairment release/charge  for credit losses (financial investments)

9

(146,166)

 

(480,077)

Impairment release/charge for other assets


105

 

(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


(224,869)

 

1,193,810

Revaluation differences impairment charge for Financial Assets at Amortized cost


(16,709)

 

107,207

Revaluation differences impairment charge for due from banks


(7,894)

 

1,308

Net utilized/recovered for other provisions

23

(2,039)

 

(9,196)

Exchange revaluation differences of other provisions

23

(52,461)

 

3,962,591

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

(277,408)

 

-

Share based payments


990,324

 

804,345

Bank's share in the profits / losses of associates

 

(9,787)


8,533

Operating profits before changes in operating assets and liabilities

 

77,575,064


50,699,806



 

 


Net decrease / increase in assets and liabilities

 

 

 


Due from banks


159,740,470

 

(14,547,420)

Financial assets at fair value through P&L


(2,203,869)

 

(2,066,889)

Derivative financial instruments


(306,569)

 

(225,875)

Loans and advances to banks and customers


(121,599,501)

 

(75,774,541)

Other assets


(2,747,423)

 

(14,094,581)

Due to banks

19

5,417,359

 

(8,658,023)

Due to customers

20

74,868,032

 

223,729,483

Current income tax obligations paid


(5,984,364)

 

(2,938,397)

Non-current liabilities held for sale


(35)

 

1,327

Other liabilities

 

(12,910,605)


(5,488,554)

Net cash generated from (used in) operating activities

 

171,848,559

 

150,636,336



 

 


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


(6,216,697)

 

(2,401,070)

Proceeds from selling property and equipment

7

8,006

 

2,254

Proceeds from redemption of financial assets at amortized cost


21,382,288

 

1,226,638

Payments for purchases of financial assets at amortized cost


(84,177,641)

 

(106,105,142)

Payments for purchases of financial assets at fair value through OCI


(191,735,116)

 

(22,138,419)

Proceeds from selling financial assets at fair value through OCI


98,091,318

 

55,475,567

Net cash generated from (used in) investing activities

 

(162,307,922)


(73,928,216)


Condensed Consolidated 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


(14,773,854)

 

(5,116,159)

Issued debt instruments


(288,320)

 

1,738,393

Capital increase


276,930


236,570

Net cash generated from (used in) financing activities

 

(8,498,355)

 

4,699,590



 

 


Net (decrease) increase in cash and cash equivalent during the period


1,042,282

 

81,407,710

Beginning balance of cash and cash equivalent


226,610,721


234,317,913

Cash and cash equivalent at the end of the period

 

227,653,003

 

315,725,623



 

 


Cash and cash equivalent comprise:

 

 

 


Cash and balances at the central bank

10

21,886,031

 

94,568,773

Due from banks


227,553,557

 

305,240,021

Treasury bills and other governmental notes

12

141,529,607

 

82,174,775

Obligatory reserve balance with central bank


(2,865,828)

 

(76,360,420)

Due from banks with maturity more than three months


(19,202,757)

 

(19,125,420)

Treasury bills and other governmental notes with maturity more than three months

 

(141,247,607)


(70,772,106)

Total cash and cash equivalent

 

227,653,003

 

315,725,623














 




















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



















 

 

 

 

 

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
 
 
QRTBXLLBEFLLFBE