Microsoft Word - DMIT FINANCIAL STATEMENTS 2025-Final draft.

Dar Al-Maal Al-Islami Trust 7 CONSOLIDATED STATEMENT OF CHANGES IN EQUITY For the year ended 31 December 2025 In thousands of USD Attributable to equity participants Non-controlling interests Total equity Paid in capital Fair value reserve Currency translation Accumulated losses Contingency reserve Total reserves At 1 January 2024 385,161 4,999 (42,204) (237,856) 53,457 (221,604) 139,972 303,529 Profit for the year after income taxes - - - 11,535 - 11,535 19,046 30,581 Decrease in shareholding of subsidiary - - - - - - (13,453) (13,453) Other comprehensive income - 3,585 (3,751) - - (166) 18,332 18,166 Transfers to contingency reserve* - - - (6,104) 6,104 - - - Dividends for 2023 - - - - - - (11,844) (11,844) At 31 December 2024 385,161 8,584 (45,955) (232,425) 59,561 (210,235) 152,053 326,979 At 1 January 2025 385,161 8,584 (45,955) (232,425) 59,561 (210,235) 152,053 326,979 Profit for the year after income taxes - - - 8,771 - 8,771 19,960 28,731 Decrease in shareholding of subsidiary - - - - - - (2,914) (2,914) Other comprehensive income - 2,953 83 - - 3,036 (1,944) 1,092 Transfers to contingency reserve * - - - (5,966) 5,966 - - - Dividends for 2024 - - - - - - (12,639) (12,639) At 31 December 2025 385,161 11,537 (45,872) (229,620) 65,527 (198,428) 154,516 341,249 *As approved by the Board of Directors on 3 December 2017, discretionary amounts are transferred to a contingency reserve. This reserve is distributable at the discretion of the Board of Directors. The accompanying notes 1 to 47 are an integral part of these consolidated financial statements.