Microsoft Word - DMIT FINANCIAL STATEMENTS 2025-Final draft.

Dar Al-Maal Al-Islami Trust CONSOLIDATED STATEMENT OF PROFIT OR LOSS For the year ended 31 December 2025 In thousands of USD Notes 2025 2024 Income Fund management and services 36 15,363 15,706 Income from foreign exchange trading 23 28,019 18,883 Income from investments carried at FVTPL (6) 1,830 Income from investments carried at FVOCI 24 329,338 430,915 Income from investments carried at amortised cost 25 4,733 8,490 Income from placements with Islamic financial institutions 26 2,068 3,269 Income from investments in financings 27 304,823 347,504 Fee and commission income 28 57,333 44,042 Other income 29 17,264 4,681 758,935 875,320 Profit paid to financial and non-financial institutions 30 (377,162) (547,355) Operating income 381,773 327,965 Expenses Staff costs 31 (89,379) (84,790) General and administrative expenses 32 (132,491) (118,489) Depreciation, amortisation and impairment of goodwill 16,17 (29,132) (23,412) Exchange gain 3,641 18,728 (Charge) / reversal of allowance for impairment (440) 8,762 Total expenses (247,801) (199,201 ) Operating profit 133,972 128,764 Share of loss of associated companies (2,875) (6,934) Profit for the year before income taxes 131,097 121,830 Taxes 33 (102,366) (91,249) Profit for the year 28,731 30,581 Attributable to: Equity participants 8,771 11,535 Non-controlling interests 34 19,960 19,046 28,731 30,581 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.