| Element List | Current Quarter | Similar quarter for previous year | %Change | Previous Quarter | % Change |
|---|---|---|---|---|---|
| Total Income From Special Commission of Financing | 3,803 | 3,640 | 4.478 | 3,642 | 4.42 |
| Total Income From Special Commission of Investment | 714 | 581 | 22.891 | 682 | 4.692 |
| Net Income From Special Commission of Financing | 1,894 | 1,631 | 16.125 | 1,838 | 3.046 |
| Net Income From Special Commission of Investment | 268 | 355 | -24.507 | 358 | -25.139 |
| Total Operations Profit (Loss) | 2,599 | 2,412 | 7.752 | 2,678 | -2.949 |
| Net Profit (Loss) before Zakat and Income Tax | 1,508 | 1,281 | 17.72 | 1,569 | -3.887 |
| Net Profit/(Loss) | 1,353 | 1,148 | 17.857 | 1,403 | -3.563 |
| Total Comprehensive Income | 1,723 | 2,597 | -33.654 | 1,796 | -4.064 |
| Total Operating Expenses Before Provisions for Credit and Other Losses | 854 | 857 | -0.35 | 873 | -2.176 |
| Total Provision of Expected Credit Losses And Other Losses (Reversing Entry), Net | 237 | 275 | -13.818 | 236 | 0.423 |
| All figures are in (Millions) Saudi Arabia, Riyals | |||||
| Element List | Current Period | Similar period for previous year | %Change |
|---|---|---|---|
| Total Income From Special Commission of Financing | 10,998 | 10,485 | 4.892 |
| Total Income From Special Commission of Investment | 2,040 | 1,727 | 18.123 |
| Net Income From Special Commission of Financing | 5,478 | 4,750 | 15.326 |
| Net Income From Special Commission of Investment | 998 | 1,094 | -8.775 |
| Total Operations Profit (Loss) | 7,916 | 7,086 | 11.713 |
| Net Profit (Loss) before Zakat and Income Tax | 4,570 | 3,822 | 19.57 |
| Net profit (Loss) | 4,094 | 3,427 | 19.463 |
| Total Comprehensive Income | 5,437 | 4,627 | 17.505 |
| Assets | 314,946 | 288,484 | 9.172 |
| Investments | 65,820 | 58,200 | 13.092 |
| Loans And Advances Portfolio (Financing And Investment) | 215,592 | 201,008 | 7.255 |
| Clients' deposits | 185,868 | 193,342 | -3.865 |
| Total Shareholders Equity (after Deducting Minority Equity) | 52,075 | 46,930 | 10.963 |
| Total Operating Expenses Before Provisions for Credit and Other Losses | 2,594 | 2,439 | 6.355 |
| Total Provision of Expected Credit Losses And Other Losses (Reversing Entry), Net | 752 | 824 | -8.737 |
| Profit (Loss) per Share | 1.53 | 1.31 | |
| All figures are in (Millions) Saudi Arabia, Riyals | |||
| Element List | Amount | Percentage of the capital (%) | |
|---|---|---|---|
| Profit (Losses) Resulting From The Change In Investment Propertie’s Fair Value | - | - | |
| Accumulated Losses | - | - | |
| All figures are in (Millions) Saudi Arabia, Riyals | |||
| Element List | Explanation |
|---|---|
| The reason of the increase (decrease) in special commission income during the current quarter compared to the same quarter of the last year is | The gross special commission income increased by 7.0% mainly due to higher return from financing and investments while net special commission income also increased by 8.9%. |
| The reason of the increase (decrease) in the net profit during the current quarter compared to the same quarter of the last year is | Net income rose as a result of a 7.8% increase in total operating income, alongside a 3.6% decrease in total operating expenses. The growth in total operating income was primarily driven by higher net special commission income and gains on non-trading investments, which was partially offset by decrease in exchange income and net fee and commission income. The decrease in total operating expenses was mainly attributed to a lower impairment charge for expected credit losses on loans and advances as well as salaries and employee related expenses, while impairment charge for other financial assets and depreciation and amortization increased. |
| The reason of the increase (decrease) in the total net provision (reversing entry) of expected credit losses and other losses during the current quarter compared to the same quarter of the last year is | Net impairment charges for financing and other financial assets decreased by 13.8% due to lower Impairment charge on loans and advances. |
| The reason of the increase (decrease) in special commission income during the current quarter compared to the previous quarter is | The gross special commission income increased by 4.5% primarily driven by volume growth in financing and investments while net special commission income decreased by 1.5%. |
| The reason of the increase (decrease) in the net profit during the current quarter compared to the previous quarter is | Net income decreased mainly due to decrease in total operating income, while total operating expenses also decreased by 1.7%. This decrease in total operating income was driven by lower net fee and commission income, net special commission income and other operating income, which was partially offset by higher gains on non-trading investments and trading income. This decrease in total operating expenses was primarily due to lower impairment charge for expected credit losses on loans and advances, salaries and employee related expenses and depreciation and amortization, which was partially offset by higher impairment charge for other financial assets. |
| The reason of the increase (decrease) in the total net provision (reversing entry) of expected credit losses and other losses during the current quarter compared to the previous quarter is | Net impairment charges for financing and other financial assets increased by 0.4% due to lower impairment charge for expected credit losses on loans and advances while impairment charge for investments, financials assets, and others increased. |
| The reason of the increase (decrease) in special commission income during the current period compared to the same period of the last year is | The gross special commission income increased by 6.8% mainly due to higher return from financing and investments while net special commission income also increased by 10.8%. |
| The reason of the increase (decrease) in the net profit during the current period compared to the same period of the last year is | Net income rose due to an increase in total operating income by 11.7%, which was partially offset by a 2.5% rise in total operating expenses. This increase in total operating income was driven by higher net special commission income, gains on non-trading investments, exchange income, other operating income as well as net fee and commission income. The increase in total operating expenses was primarily due to higher other operating and general and administrative expenses, impairment charge for other financial assets and depreciation and amortization, which was partially offset by decrease in impairment charge for expected credit losses on loans and advances. |
| The reason of the increase (decrease) in the total net provision (reversing entry) of expected credit losses and other losses during the current period compared to the same period of the last year is | Net impairment charges for financing and other financial assets decreased by 8.7% mainly due to lower impairment charge for expected credit losses on loans and advances, which was partially offset by higher impairment charge for other financial assets. |
| Statement of the type of external auditor's report | Unmodified Conclusion |
| Comment mentioned in the external auditor’s report, mentioned in any of the following paragraphs (other matter, conservation, notice, disclaimer of opinion, or adverse opinion) | None |
| Reclassification of Comparison Items | Certain prior period numbers have been re-classified to be aligned with the current period presentation. |
| Additional Information | Net Income from Special Commission of Investment is calculated after deducting special commission expense from debt securities and term loans. The Bank has restated the previous period end balances (30 September 2024) in regard to Investments, Other reserves and Retained earnings in the consolidated statement of financial position. EPS for the current and the previous periods is calculated by dividing the net income after zakat for the period (adjusted for Tier 1 capital costs as well as Bonus share issuance during Q4 2024) by the weighted average number of shares outstanding after excluding treasury shares. Tier 1 capital amounting to SAR 10.4 billion is included as part of total shareholders equity as of 30 September 2025 compared to SAR 8 billion as of 30 September 2024. |
