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 59 40. Concentration of assets and liabilities Assets and liabilities of the Group are located in the following geographical regions and industry sectors: Geographical regions Asia/ Pacific Middle East Europe North America Others Total At 31 December 2025 Cash and cash equivalents 387,997 42,784 - 2,006 - 432,787 Cash at Central Bank – statutory reserve - 46,343 - - - 46,343 Placements with Islamic financial institutions - 193,617 - - 193,617 Investment securities carried at FVTPL 3,862 1,852 - - - 5,714 Investment securities carried at FVOCI 2,426,130 5,569 - - 4,461 2,436,160 Investment securities carried at amortised cost 19,782 19,782 Investments in financings 3,111,810 159,969 - - - 3,271,779 Accounts receivable and other assets 203,406 14,613 126,278 119,102 - 463,399 Investment properties - 250,298 1,739 43,615 - 295,652 Development properties - 181,776 - - - 181,776 Investments in associates 11,533 97,047 - - - 108,580 Property, equipment and right-of-use assets 256,320 640 - - - 256,960 Intangible assets 12,569 114,802 - - - 127,371 Total assets 6,433,409 1,109,310 128,017 164,723 4,461 7,839,920 Accounts payable 248,843 128,597 16 - - 377,456 Current tax payable - 58 - - - 58 Due to customers 5,101,865 645,524 170,762 43 7,686 5,925,880 Due to banks and other financial institutions 442,684 665,921 - - - 1,108,605 Provisions - 12,562 56,938 - - 69,500 Deferred tax liabilities - 17,172 - - - 17,172 Total liabilities 5,793,392 1,469,834 227,716 43 7,686 7,498,671 Net on-balance sheet position 640,017 (360,524) (99,699) 164,680 (3,225) 341,249 Contingent liabilities and commitments 2,497,661 33,749 - - - 2,531,410 At 31 December 2024 Total assets 5,660,125 1,145,073 129,158 155,553 4,461 7,094,370 Total liabilities 5,117,424 1,382,543 249,263 13,587 4,574 6,767,391 Net on-balance sheet position 542,701 (237,470) (120,105) 141,966 (113) 326,979 Contingent liabilities and commitments 1,844,233 41,080 - - - 1,885,313