Microsoft Word - DMIT FINANCIAL STATEMENTS 2025-Final draft.

Dar Al-Maal Al-Islami Trust NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS For the year ended 31 December 2025 in thousands of USD 33 4. Financial instruments (continued) B. Financial risk management (continued) ii. Market risk (continued) (b) Profit rate risk (continued) The financings and deposits of the Group are broadly linked to the market variable rates and thus get automatically repriced on a periodic basis based on profit rate scenarios. The table below summarises the Group’s exposure to profit rate risks. It includes the Group’s financial instruments at carrying amounts, categorised by the earlier of contractual repricing or settlement dates. At 31 December 2025 Up to one month One- three months Three- twelve months One-five years Over five years Non rate sensitive Total Assets Cash and cash equivalents and Cash at Central Bank - statutory reserve 7,012 - - 13,017 - 459,101 479,130 Placements with Islamic financial institutions - - - - - 193,617 193,617 Investment securities carried at FVTPL 1,287 1,287 1,288 1,852 - - 5,714 Investment securities carried at FVOCI 260,822 127,122 1,460,470 474,036 31,541 82,169 2,436,160 Investment securities carried at amortised cost - - - 19,782 - - 19,782 Investments in financings 1,663,296 587,573 869,419 43,671 94,572 13,248 3,271,779 Accounts receivable and other assets 1,629 1,629 1,629 20,962 17,215 166,867 209,931 Total financial assets 1,934,046 717,611 2,332,806 573,320 143,328 915,002 6,616,113 Liabilities Due to customers, banks and other financial institutions 1,254,268 555,542 834,801 1,352,553 546,028 2,449,592 6,992,784 Accounts payable 329,080 329,080 Total financial liabilities 1,254,268 555,542 834,801 1,352,553 546,028 2,778,672 7,321,864 679,778 162,069 1,498,005 (779,233) (402,700) (1,863,670) (705,751)