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 60 40. Concentration of assets and liabilities (continued) Industry sectors Banks and financial institutions Trading and manufacturing Property and construction Private individuals Services Textile Other Total At 31 December 2025 Cash and cash equivalents 398,915 - - - 33,872 - - 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 1,931 - - - 3,783 - - 5,714 Investment securities carried at FVOCI 12,148 27,002 - - 2,397,010 - - 2,436,160 Investment securities carried at amortised cost - - - - 19,782 - - 19,782 Investments in financings 127,549 1,786,250 74,802 241,809 918,903 - 122,466 3,271,779 Accounts receivable and other assets 388,888 - 22 42,502 31,730 - 257 463,399 Investment properties 3,298 - 292,354 - - - - 295,652 Development properties - - 181,776 - - - - 181,776 Investments in associates 108,580 - - - - - - 108,580 Property, equipment and rights-of-use assets 256,320 - 640 - - - - 256,960 Intangible assets 127,371 - - - - - - 127,371 Total assets 1,664,960 1,813,252 549,594 284,311 3,405,080 - 122,723 7,839,920 Accounts payable 281,146 759 81 15,195 934 - 79,341 377,456 Current tax payable - - - - - - 58 58 Due to customers 1,429,452 1,605,638 225,831 1,185,617 992,988 - 486,354 5,925,880 Due to banks and other financial institutions 1,108,605 - - - - - - 1,108,605 Provisions 21 - 56,938 - - - 12,541 69,500 Deferred tax liabilities - - - - 17,172 - - 17,172 Total liabilities 2,819,224 1,606,397 282,850 1,200,812 1,011,094 - 578,294 7,498,671 Net on-balance sheet position (1,154,264) 206,855 266,744 (916,501) 2,393,986 - (455,571) 341,249 Contingent liabilities and commitments 316,217 1,759,032 29,037 - 398,560 - 28,564 2,531,410 As at December 2024 Total assets 1,439,523 1,174,160 593,689 260,665 3,303,520 - 322,813 7,094,370 Total liabilities 2,861,340 1,197,209 250,366 656,432 1,193,027 609,017 6,767,391 Net on-balance sheet position (1,421,817) (23,049) 343,323 (395,767) 2,110,493 - (286,204) 326,979 Contingent liabilities and commitments 87,030 1,298,621 33,152 5,207 302,918 - 158,385 1,885,313