Microsoft Word - DMIT FINANCIAL STATEMENTS 2025-Final draft.

Dar Al-Maal Al-Islami Trust CONSOLIDATED STATEMENT OF FINANCIAL POSITION As at 31 December 2025 In thousands of USD Notes 31 December 2025 31 December 2024 Assets Cash and cash equivalents 5 432,787 424,647 Cash at Central Bank – statutory reserve 5 46,343 43,004 Placements with Islamic financial institutions 6 193,617 118,194 Investment securities carried at fair value through profit and loss (“FVTPL”) 7 5,714 15,854 Investment securities carried at fair value through other comprehensive income (“FVOCI”) 8 2,436,160 2,603,920 Investment securities carried at amortised cost 9 19,782 24,891 Investments in financings 10 3,271,779 2,521,570 Accounts receivable and other assets 12 463,399 356,764 Investment properties 13 295,652 341,865 Development properties 14 181,776 176,276 Investments in associates 15 108,580 106,584 Property, equipment and right-of-use assets 16 256,960 229,723 Intangible assets 17 127,371 131,078 Total assets 7,839,920 7,094,370 Liabilities and equity Liabilities Accounts payable 18 377,456 426,503 Current tax payable 19 58 249 Due to customers 20 5,925,880 4,503,112 Due to banks and other financial institutions 21 1,108,605 1,719,149 Provisions 22 69,500 69,480 Deferred tax liabilities 19 17,172 48,898 Total liabilities 7,498,671 6,767,391 Equity Trust capital attributable to equity participants Paid in capital 385,161 385,161 Reserves (198,428) (210,235) Total trust capital 186,733 174,926 Non-controlling interests 34 154,516 152,053 Net equity 341,249 326,979 Total equity and liabilities 7,839,920 7,094,370 The consolidated financial statements were approved by the Board of Supervisors on 12 July 2026 and signed on its behalf by: ____________________________________ ____________________________________ Omar Abdi Ali Moustafa Abu Bakr Azzam Chairman Member of Board of Supervisors The accompanying notes 1 to 47 are an integral part of these consolidated financial statements.