A. ABHI Microfinance Bank — Financial Statements for the Year Ended 30 June 2026

A. ABHI Microfinance Bank is publishing its audited financial statements for the year ended 30 June 2026 (with comparative unaudited information as at 30 June 2025). The published statements report matters including staff strength and average number of employees, defined benefit (gratuity) scheme details and present value of obligation, number of branches, compensation of directors and key management personnel, fair value measurement policy and hierarchy, related party transactions, advances and deposits, and other financial statement line items.

The statements disclose specific items and figures visible in the published report such as a present value of obligation (shown as Rupees 140,551,037 and comparatives), required minimum capital of Rs. 2,000 million and a minimum capital adequacy ratio of at least 15%, references to State Bank of Pakistan relaxations and letter numbers (SePHOR-BPRD-BACPO FINCA-1103497 and BPRD(ASBLDJFMFB716 dated 11 November 2024), and sections on credit concentration risk, capital adequacy, leverage ratio and liquidity requirements. Stakeholders, shareholders, depositors and regulators should refer to the full audited financial statements published by the bank for complete details.