CIB - Condensed Balance Sheet Consolidated(9M26)

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CIB reported 9M26 total assets of 1,826,177,132, up 26.6% YoY; loans to customers grew 22.4% to 621,932,771 and customer deposits rose 30.5% to 1,448,932,282. Net interest income increased 18.6% to 93,255,380 and fee income rose 42.9% to 15,602,836, supporting net profit of 63,079,356 (+1.6% YoY) while basic EPS declined to 16.66 from 16.84. Operating cash generated strengthened to 257,182,343 and cash and equivalents closed at 269,677,978 (+18.4%). Total equity reached 258,407,715 (+11.6%) but total comprehensive income fell to 54,420,132 due to a -7.8m FVOCI revaluation after tax.

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Commercial International Bank (Egypt) SAE GDR (Reg S) (CBKD)

UK 100

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Condensed Consolidated Interim Statement of Financial Position as at September 30, 2026 Click on, or paste the following link into your web browser, to view the full announcement text: http://www.rns-pdf.londonstockexchange.com/rns/4302C_1-2026-11-9.pdf
		Notes	Sep. 30, 2026	Dec. 31, 2025
	Assets
	Cash and balances at the central bank	14	100,683,255	88,876,452
	Due from banks	15	276,032,791	135,236,549
	Loans and advances to banks, net	17	51,133,049	34,440,770
	Loans and advances to customers, net	18	621,932,771	507,953,766
	Derivative financial instruments		36,516	620,349
	Financial investments
	- Financial Assets at Fair Value through OCI	19.1	380,837,034	376,397,929
	- Financial Assets at Amortized cost	19.1	329,696,032	236,672,175
	Investments in associates	20	40,046	45,210
	Non-current assets held for sale	32	186,801	182,827
	Other assets	21	57,807,316	54,040,912
	Deferred tax assets		1,292,214	2,545,499
	Property and equipment	22	6,499,307	5,481,682
	Total assets		1,826,177,132	1,442,494,120
	Liabilities and equity
	Liabilities
	Due to banks	23	23,410,893	3,353,746
	Due to customers	24	1,448,932,282	1,110,395,693
	Non-current liabilities held for sale	33	3,971	53,860
	Derivative financial instruments		282,234	137,802
	Current income tax liabilities		16,107,190	20,570,313
	Other liabilities	25	31,070,992	25,595,390
	Issued debt instruments	26	-	4,761,558
	Other loans		32,300,727	30,471,499
	Other provisions	27	15,620,459	15,640,041
	Total liabilities		1,567,728,748	1,210,979,902
	Equity
	Issued and paid capital		34,051,391	33,779,361
	Reserves		132,903,315	105,849,176
	Reserve for employee stock ownership plan (ESOP)		2,718,833	2,343,532
	Retained earnings*		88,734,176	89,514,273
	Total equity and net profit for the period / year		258,407,715	231,486,342
	Non-Controlling Interest		40,669	27,876
	Total NCI, equity and net profit for the period / year		258,448,384	231,514,218
	Total liabilities and equity		1,826,177,132	1,442,494,120

	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, 2026
		Last 9 Months	Last 9 Months
	Notes	Sep. 30, 2026	Sep. 30, 2025
Interest and similar income		175,127,298	158,400,209
Interest and similar expense		(81,871,918)	(79,746,672)
Net interest income		93,255,380	78,653,537

Fee and commission income		15,602,836	11,609,232
Fee and commission expense		(6,480,082)	(5,227,210)
Net fee and commission income		9,122,754	6,382,022

Dividend income		186,512	65,216
Net trading income	9	2,777,904	1,282,250
Profits (losses) on financial investments	19.2	360,970	694,076
Administrative expenses		(15,973,729)	(12,432,780)
Other operating income (expenses)	10	(3,810,428)	668,432
Release (charges) for ECL	11	1,136,732	7,968,084
Bank's share in the profits (losses) of associates		7,127	9,787
Profit before income tax		87,063,222	83,290,624

Income tax expense	12	(23,091,927)	(21,842,182)
Deferred tax assets (liabilities)	12	(891,939)	651,822
Net profit for the period		63,079,356	62,100,264

Non-Controlling Interest		2,296	569
Bank's shareholders		63,077,060	62,099,695

Earnings per share	13
Basic		16.66	16.84
Diluted		16.45	16.64




Islam Zekry		Hisham Ezz Al-Arab
Group CFO & Executive Board Member		CEO & Executive Board Member


Condensed Consolidated Interim Statement of Comprehensive Income for The Period Ended September 30, 2026
	Last 9 Months	Last 9 Months
	Sep. 30, 2026	Sep. 30, 2025
Net profit for the period	63,079,356	62,100,264
Transferred to RE from financial assets at fair value through OCI	(50,973)	(110,995)
Net change on financial assets at fair value through comprehensive income after tax	(7,818,733)	7,306,189
Cumulative foreign currencies translation differences	424,371	(274,766)
Effect of ECL on debt instruments measured at fair value through OCI	(1,213,889)	(397,890)
Total comprehensive income for the period	54,420,132	68,622,802

As follows:
Bank's shareholders	54,392,324	68,508,336
Non-Controlling Interest	27,808	114,466
Total comprehensive income for the period	54,420,132	68,622,802

Condensed Consolidated Interim Cash Flows for The Period Ended September 30, 2026
		Notes	Sep. 30, 2026	Sep. 30, 2025
	Cash flow from operating activities
	Profit before income tax		87,063,222	83,290,624
	Adjustments to reconcile profits to net cash provided by operating activities
	Fixed assets depreciation	22	1,828,564	1,680,325
	Impairment release/charge for credit losses (loans and advances to customers and banks)	11	(498,717)	(7,969,627)
	Net charge/release for other provisions	27	705,385	(4,072,083)
	Impairment release/charge for credit losses (due from banks)	11	10,906	147,709
	Impairment release/charge for credit losses (financial investments)	11	(648,921)	(146,166)
	Impairment release/charge for other assets		-	105
	Exchange revaluation differences for financial assets at fair value through OCI and AC		(15,027,946)	4,669,694
	Revaluation differences impairment charge for Financial Assets at Fair value through OCI		348,094	(224,869)
	Revaluation differences impairment charge for Financial Assets at Amortized cost		37,339	(16,709)
	Revaluation differences impairment charge for due from banks		12,061	(7,894)
	Net utilized/recovered for other provisions	27	(1,205,250)	(2,039)
	Exchange revaluation differences of other provisions	27	480,283	(52,461)
	Profits/losses from selling property and equipment		(4,420)	(8,006)
	Profits/losses from selling financial investments at fair value through OCI	19.2	(360,970)	(416,668)
	Profits/losses from selling investments in associates	19.2	-	(277,408)
	Share based payments		1,218,347	990,324
	Bank's share in the profits/losses of associates		(7,127)	(9,787)
	Operating profits before changes in operating assets and liabilities		73,950,850	77,575,064

	Net decrease / increase in assets and liabilities
	Due from banks		(23,476,003)	159,740,470
	Financial assets at fair value through P&L		-	(2,203,869)
	Derivative financial instruments		370,892	(306,569)
	Loans and advances to banks and customers		(130,170,746)	(121,599,501)
	Other assets		(415,249)	(2,747,423)
	Non-current assets held for sale	32	(3,974)	-
	Due to banks	23	20,057,147	5,417,359
	Due to customers	24	338,536,589	74,868,032
	Current income tax obligations paid		(6,984,737)	(5,984,364)
	Non-current liabilities held for sale	33	(49,889)	(35)
	Other liabilities		(14,632,537)	(12,910,605)
	Net cash generated from (used in) operating activities		257,182,343	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		(6,199,165)	(6,216,697)
	Proceeds from selling property and equipment	10	4,420	8,006
	Proceeds from redemption of financial assets at amortized cost		13,737,391	21,382,288
	Payments for purchases of financial assets at amortized cost		(106,087,764)	(84,177,641)
	Payments for purchases of financial assets at fair value through OCI		(156,447,793)	(191,735,116)
	Proceeds from selling financial assets at fair value through OCI		158,659,118	98,091,318
	Net cash generated from (used in) investing activities		(96,333,793)	(162,307,922)

Condensed Consolidated Interim Cash Flows for The Period Ended September 30, 2026 (Cont.)
			Sep. 30, 2026	Sep. 30, 2025

	Cash flow from financing activities
	Other loans		1,829,228	6,286,889
	Dividends		(29,052,828)	(14,773,854)
	Issued debt instruments		(4,761,558)	(288,320)
	Capital increase		272,030	276,930
	Net cash generated from (used in) financing activities		(31,713,128)	(8,498,355)

	Net increase (decrease) in cash and cash equivalent during the period		129,135,422	1,042,282
	Beginning balance of cash and cash equivalent		140,542,556	226,610,721
	Cash and cash equivalent at the end of the period		269,677,978	227,653,003

	Cash and cash equivalent comprise:
	Cash and balances at the central bank	14	100,683,255	21,886,031
	Due from banks		276,188,440	227,553,557
	Treasury bills and other governmental notes	16	187,629,210	141,529,607
	Obligatory reserve balance with central bank		(73,788,712)	(2,865,828)
	Due from banks with maturity more than three months		(33,405,005)	(19,202,757)
	Treasury bills and other governmental notes with maturity more than three months		(187,629,210)	(141,247,607)
	Total cash and cash equivalent		269,677,978	227,653,003

Condensed Consolidated Interim Statement of Changes in Shareholders' Equity
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
Beginning balance	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)	-	-	-	-
Net profit for the period	-	-	-	-	-	-	-	-	-	62,099,695	-	-	62,099,695	569	62,100,264
Dividends paid	-	-	-	-	-	-	-	-	-	(14,714,434)	-	-	(14,714,434)	(59,420)	(14,773,854)
Transferred to RE from financial assets at fair value through OCI	-	-	-	-	-	-	-	(110,995)	-	110,995	-	-	-	-	-
Transferred to general risk reserve	-	-	-	26,186	-	-	-	-	-	(26,186)	-	-	-	-	-
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	-	-	-	-	-	-	-	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


Sep. 30, 2026	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	33,779,361	8,979,958	79,110,551	1,577,092	13,145,012	(670,972)	25,064	2,825,146	15,296	89,514,273	2,343,532	842,029	231,486,342	27,876	231,514,218
Capital increase	272,030	-	-	-	-	-	-	-	-	-	-	-	272,030	-	272,030
Transferred to reserves	-	4,089,832	31,449,216	-	-	-	13,005	-	-	(34,709,007)	(843,046)	-	-	-	-
Dividends paid	-	-	-	-	-	-	-	-	-	(29,037,813)	-	-	(29,037,813)	(15,015)	(29,052,828)
Net profit for the period	-	-	-	-	-	-	-	-	-	63,077,060	-	-	63,077,060	2,296	63,079,356
Transferred to RE from financial assets at fair value through OCI	-	-	-	-	-	-	-	(25,461)	-	25,461	-	-	-	25,512	25,512
Transferred to general risk reserve	-	-	-	144,602	-	-	-	-	-	(144,602)	-	-	-	-	-
Net change on financial assets at fair value through OCI after tax	-	-	-	-	-	-	-	(7,818,733)	-	-	-	-	(7,818,733)	-	(7,818,733)
Transferred (from) to banking risk reserve	-	-	-	-	-	-	-	-	(8,804)	8,804	-	-	-	-	-
Effect of ECL on debt instruments measured at fair value through OCI	-	-	-	-	-	-	-	(1,213,889)	-	-	-	-	(1,213,889)	-	(1,213,889)
Cost of employees' stock ownership plan (ESOP)	-	-	-	-	-	-	-	-	-	-	1,218,347	-	1,218,347	-	1,218,347
Cumulative foreign currencies translation differences	-	-	-	-	-	-	-	-	-	-	-	424,371	424,371	-	424,371
Ending balance	34,051,391	13,069,790	110,559,767	1,721,694	13,145,012	(670,972)	38,069	(6,232,937)	6,492	88,734,176	2,718,833	1,266,400	258,407,715	40,669	258,448,384

CIB - Condensed Balance Sheet Consolidated(9M26)

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