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 62 42 Currency exposure United States Dollar Pakistan Rupee Bahrain Dinar Euro Swiss Franc Saudi Riyal Egyptian Pound Other Total At 31 December 2025 Cash and cash equivalents 46,052 336,070 7,037 9,872 124 8,977 4,342 20,313 432,787 Cash at Central Bank – statutory reserve - - 46,343 - - - - - 46,343 Placements with Islamic financial institutions 6,899 - 186,393 - - - - 325 193,617 Investment securities carried at FVTPL - 3,862 - - - 1,852 - - 5,714 Investment securities carried at FVOCI 4,010 2,425,069 - - - - 2,620 4,461 2,436,160 Investment securities carried at amortised cost - 19,782 - - - - - - 19,782 Investments in financings 98,821 2,976,346 168,599 - - 28,013 - - 3,271,779 Accounts receivable and other assets 263,931 198,433 32 78 2 397 214 312 463,399 Investment properties 121,951 - 34,525 1,739 - 93,822 - 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 99 256,320 498 - - 3 40 - 256,960 Intangible assets 114,104 12,569 698 - - - - - 127,371 Total assets 655,867 6,239,984 722,948 11,689 126 133,064 7,216 69,029 7,839,920 Accounts payable - 247,900 92,917 1,300 - 21,867 2,724 10,748 377,456 Current tax payable - - 58 - - - - - 58 Due to customers 494,678 4,865,255 507,629 22,931 - 1,321 - 34,066 5,925,880 Due to banks and other financial institutions 308,632 436,291 20,230 688 - 5,830 - 336,934 1,108,605 Provisions 14,479 - - 55,000 - - 21 - 69,500 Deferred tax liabilities 17,172 - - - - - - - 17,172 Total liabilities 834,961 5,549,446 620,834 79,919 - 29,018 2,745 381,748 7,498,671 Net on-balance sheet position (179,094) 690,538 102,114 (68,230) 126 104,046 4,471 (312,722) 341,249 Contingent liabilities and commitments 624,354 1,737,605 33,749 27,278 3,374 - - 105,050 2,531,410 At 31 December 2024 Total assets 562,643 5,604,446 715,349 3,307 311 146,573 4,522 57,219 7,094,370 Total liabilities 539,105 4,739,546 750,230 361,103 508 14,912 346 361,641 6,767,391 Net on-balance sheet position 23,538 864,900 (34,881) (357,796) (197) 131,661 4,176 (304,422) 326,979 Contingent liabilities and commitments 367,312 1,406,344 41,080 24,877 4,868 - - 40,832 1,885,313