ADCB (ADCB) financial statements: income, balance sheet and cash flow

ADCB's income statement for Q2 2026 shows operating income of AED 6.05 billion and operating expenses of AED 1.69 billion, a cost-to-income ratio, our calculation, of 28.0%. Impairment charges were AED 536 million, and net profit attributable to equity holders was AED 3.38 billion. The quarter comes from its H1 2026 interim financial statements.

Over FY2021 to FY2025, net interest income, which includes Islamic financing, rose from AED 8.86 billion to AED 14.7 billion, a compound annual rate of 13.5% by our calculation. Non-interest income, our sum of the lines ADCB prints, grew at 21.9% a year. Operating income grew at 16.0% a year. The ADCB stock fundamentals page sets Q1 and Q2 2026 beside the same quarters of 2025.

Operating expenses grew more slowly than operating income, at 10.1% a year, so the cost-to-income ratio fell from 34.7% in FY2021 to 28.2% in FY2025, our calculation. Net profit grew at 21.6% a year. It was AED 5.24 billion in FY2021 and AED 11.4 billion in FY2025.

ADCB's balance sheet at 30 Jun 2026 shows total assets of AED 833 billion and, including capital notes, equity attributable to its equity holders of AED 89.3 billion. Net loans were AED 445 billion and customer deposits AED 527 billion, a loan-to-deposit ratio, our calculation, of 84.4%. The ratio was 80.6% at 31 Dec 2025, and that date's loans carry the R marker, because the H1 2026 statements print them differently. The dataset holds year-end balance sheets for 31 Dec 2024 and 31 Dec 2025 only.

Cash from operating activities was AED 24.7 billion in FY2025, AED 19.8 billion in FY2024 and AED 17.9 billion in FY2023, per ADCB's cash flow statement. Cash from investing was an outflow in each of those years, and cash from financing an inflow. Dividends paid were AED 4.32 billion in FY2025. Operating activities brought in AED 9.63 billion in Q1 2026 and used AED 18.6 billion in Q2 2026, the six-month total less Q1 by our calculation.

Diluted earnings per share were AED 1.44 per share in FY2025 and AED 1.17 per share in FY2024, on diluted share counts of 7,494 million shares and 7,487 million shares. The FY2024 figures carry the R marker, because the FY2025 statements print them differently from the FY2024 statements. The page shows no per-share figure for FY2021 to FY2023, since a later report printed a higher share count for an earlier year. Diluted EPS was AED 0.41 per share in Q2 2026, against AED 0.33 per share in Q2 2025.