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1 Conference Call 2Q-2026 IFRS August 21st, 2026 The Issuers Recognition-IR granted by the Colombian Securities Exchange is not a certification about the quality of the securiti es listed at BVC nor the solvency of the issuer
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2 Presenters Juan Carlos Echeverry Chief Executive Officer Sergio Sandoval Chief Financial Officer Javier Dorich Head of IR & Corporate Development
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3 Disclaimer Banco de Bogotá is an issuer of securities in Colombia and, as such, it is required to comply with periodic reporting requirements and corporate governance practices. As a financial institution, the Bank is subject to inspection and surveillance from Colombia’s Superintendency of Finance. The financial information included in this report was prepared with unaudited consolidated financial information, in accordance with IFRS as currently issued by the IASB. Details of the calculations of non-GAAP measures such as ROA and ROE, among others, are explained when required in this report. In November 2025, Banco de Bogotá entered into a sale purchase agreement for the sale of the shares of Multi Financial Group Inc. (MFG). Accordingly, Banco de Bogotá reclassified MFG. Pro forma figures are provided for 2024 and up to 3Q25 treating MFG as non-current assets and liabilities held for sale and its profits through discontinued operations. The supplemental unaudited pro forma financial information does not purport to be indicative of our results of operations or financial position had the relevant SPA occurred on the dates assumed and does not project our results of operations or financial position for any future period or date. The pro forma financial information is unaudited and the completion of the external audit for the year December 31st, 2025, may result in adjustments to the unaudited pro forma financial information presented herein; any such adjustments may be material. The Colombian peso/dollar end-of-period annual revaluation as of June 30th, 2026 was 15.5% and 6.0% in the quarter. In this report, calculation of growth, excluding the exchange rate movement of the Colombian peso, uses the exchange rate as of June 30th, 2026 (COP 3,440.8). This report includes forward-looking statements. In some cases, you can identify these forward-looking statements by words such as “may,” “will,” “should,” “expects,” “plans,” “anticipates,” “believes,” “estimates,” “predicts,” “potential,” or “continue,” or the negative of these and other comparable words. Actual results and events may differ materially from those anticipated herein as a consequence of changes in general, economic and business conditions, changes in interest and currency rates and other risk factors. Recipients of this document are responsible for the assessment and use of the information provided herein. Matters described in this presentation and our knowledge of them may change extensively and materially over time but we expressly disclaim any obligation to review, update or correct the information provided in this report, including any forward looking statements, and do not intend to provide any update for such material developments prior to our next earnings report. The content of this document and the figures included herein are intended to provide a summary of the subjects discussed rather than a comprehensive description. In this document we refer to trillions as millions of millions and to billions as thousands of millions.
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4 2Q26 Performance Overview 1.1% 10.0% ROA ROE 5.0%Net Interest Margin (1) 20.7%Fee Income Ratio (1) 51.3% 2.7% Efficiency Ratio (1) Cost to Assets Ratio Gross Loans COP 100.4 trillion Total Deposits COP 104.0 trillion Deposits / Net Loans 1.09x Deposits / Funding 85.3% 90+ Days PDL Ratio 3.6% Net Cost of Risk 2.1% Tier 1 (Consolidated) 14.0% Capital Adequacy (Consolidated) 14.9% • The 30-day PDL rose 21 basis points during the quarter, reaching 5.1%. The 90- day ratio remained stable at 3.6%. • Net cost of risk was 2.1% this quarter, due to a slight deterioration in the commercial and consumer segments. • Regulatory capital returned to normal levels following the transfer of Corficolombiana shares in favor of Ficentro. • Gross loans, increased by 10.2% during the year and by 3.3% during the quarter. All segments grew during the quarter. • Deposits increased by 10.8% in the year and by 0.7% in the quarter. Savings accounts and time deposits led this growth. • Deposits represent 85.3% of total funding. • ROE increase to 10.0% reporting growth of 2.6 pp for the quarter and ROA coming in at 1.1%. • The NIM was 5.0%, increasing 38 bps in the quarter, with a loan NIM of 5.3% and an investment NIM of 3.4%. • Fee income ratio decreased 3 bps. • Efficiency, calculated as cost to income improved 130 bps this quarter, as expenses returned to average levels. Cost to assets remained at 2.7% Net income attributable to shareholders for 2Q26 was COP 390.4 billion leading to an annualized ROE of 10.0% . Profitability Balance Sheet Credit & Capital 1. Excludes income and expenses from the FX adjustment of fixed income investments in foreign currency that constitute hedging f or assets and liabilities in foreign exchange. Likewise, it includes the impact of fixed income non-delivery forwards. • Source: Banco de Bogotá • Figures exclude MFG
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5 Deposits COP 770 Tn COP 103 Tn13.4% Savings Accounts COP 358 Tn COP 39 Tn11% Time Deposits COP 333 Tn COP 48 Tn14.5% Checking Accounts COP 80 Tn COP 15 Tn 19.1% • Source: Superintendencia Financiera de Colombia. May 2026 • Standalone figures under Colombian GAAP exclude interest receivables. 1. Total banks represent all banks in Colombia and exclude other financial institutions. Gross Loans COP 755 Tn COP 96 Tn12.7% Commercial COP 393 Tn COP 59 Tn15.1% Consumer COP 208 Tn COP 22 Tn 10.6% Mortgages COP 130 Tn COP 14 Tn 10.9% Market Share: Opportunity for growth in Colombia Total banks¹ Banco de Bogotá
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6 Digital Transformation • Source: Banco de Bogotá Digitalization continues to foster organic growth, transaction volumes, and operational efficiency, further strengthening our competitive position and value-creation capabilities. Digital Business Growth Retail Banking: 80% digital share in personal loans. Corporate Banking: deposit growth supported by special digital time deposit rates. Payments and Transactional Ecosystem Expansion of immediate payments and interoperable QR solutions (Bre-B) across retail and corporate segments. Self-management of keys and QR codes for business customers. Growth in real-time payment flows, driving deposits and fee income while strengthening stable funding sources.
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7 Sustainability • Source: Banco de Bogotá COP 17.0 trillion COP 4.8 trillion corresponds to women- owned SMEs. Sustainable Portfolio Green loan portfolioreached 16.7% increase compared to the end of 2025. COP 7.5 trillion Social portfolio reached Featured Business Cases In partnership with IFC, we secured up to USD 150 million in financing to accelerate Colombia’s • Energy transition • Strengthen SMEs • Promote sustainable construction We financed a COP 119 billion energy infrastructure project that replaces gas transportation with a direct connection, eliminating ~146,000 liters of diesel annually. We joined the launch of WE Finance Code Colombia. An initiative led by We aim to: • Expand access to financing for women- led businesses • Improve the use of information • Strengthening capabilities • Fostering collaboration among key stakeholders We Finance Code COP 24.5 trillion The total sustainable portfolio at the end of the second quarter reached
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8 3.6% 3.5% 0% 1% 2% 3% 4% 5% Jun-25 Dec-25 Jun-26 Monthly Activity Indicator - ISE GDP GDP - second quarter (YoY%) Consumer Business*** Consumer and Business Confidence** (Normalized 2002-25) Source: DANE. * Seasonally adjusted. ** Business includes industry and commerce. Context – Colombia Macroeconomic Overview Guidance FY 2026: 2.5% GDP vs. Monthly Activity Indicator -ISE* (YoY%) 10.0% 9.5% 4.8% 4.3% 4.2% 3.5% 2.6% 2.2% 2.2% 2.1% 2.0% -0.1% -2.1% Social services Other services Utilities Financial services Oil and mining GDP Professional services Commerce Construction Real state Industry Communications Agriculture Real Estate -1.5 -1.0 -0.5 0.0 0.5 1.0 Jul-23 Jul-24 Jul-25 Jul-26
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9 12.0% 6.0% 4% 6% 8% 10% 12% 14% Jul-24 Jan-25 Jul-25 Jan-26 Jul-26 Central bank rate Headline inflation Context – Colombia Macroeconomic Overview Current Account vs. Exchange Rate (12-month %GDP, USD/COP avg. inverted) Source: DANE, Banco de la República, MinHacienda. Calculations and estimates by Banco de Bogotá Economic Research and Markets Analysis. * Quarterly average up to August 18 th, 2026. Inflation vs. Central Bank Interest Rate (YoY%, %) Primary Fiscal Deficit National Government (% GDP, YTD) Guidance 2026 :12.5% Guidance 2026:6.8% year end 0.6% -0.7%-0.5% 0.1% -2.1% -6% -4% -2% 0% 2% 4% Jan Mar May Jul Sep Nov Range 2004-22 Average 2004-22 2026 Average 2023-25 2026 Medium Term Fiscal Framework -5% 1% -2.1% 2.6% -2.3% 3,234* 3,000 3,500 4,000 4,500 5,000-8% -6% -4% -2% 0% 2% 4% 6% jun.-22 jun.-24 jun.-26 Foreign Direct Investment in Colombia (12-month) Current account (12-month) Exchange rate (USD/COP)
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10 Acquisition of Itaú’s Retail Banking Business • Figures are not final, as the Bank is still conducting operations related to the transaction. • Source: Banco de Bogotá C o l o m b i a T o t a l A s s e t s COP 6.4Tn T o t a l L i a b i l i t i e s COP 4.5 Tn P a n a m a USD 4.8 million T o t a l A s s e t s USD 103.4 million T o t a l L i a b i l i t i e s The transaction was completed on August 1st, 2026. The Bank is focused on ensuring a smooth transition, leveraging its products, services, technology, and commitment to customer service to ensure its new client’s satisfaction. We welcome our new clients and will do our best to keep them happy.
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11 Reorganization of Corficolombiana’s Shares B e f o r e t h e t r a n s a c t i o n A f t e r t h e t r a n s a c t i o n Ficentro S.A. 68.93% 100% 34.72% Ficentro S.A. 68.93% 65.76% 52.8% • Grupo Aval, Banco de Bogotá, Banco Popular and Banco de Occidente contributed their shares of Corficolombiana to Ficentro. • In exchange, they received the same number of Ficentro shares, thereby retaining the same percentage of Corficolombiana, indirectly. • Ficentro had no assets or liabilities prior to the transaction. 65.76% x 52.8% =34.72% • Banco de Bogotá had a book value of COP 6.9 Tn for its stake in Corficolombiana. • The book value of BdB’s shares in Ficentro fell to COP 4.7 Tn after the book value was adjusted to match that of Corficolombiana. Source: Banco de Bogotá
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12 Consumer services, 38.9% Commercial services, 21.9% Construction, 9.8% Food, beverage & tobacco, 4.4% Other industrial, 2.9% Public services, 7.0% Transport & communications, 3.6% Chemical production, 2.9% Agriculture, 2.2% Government, 3.7% Trade & tourism, 0.9%Oil & mining, 1.4% Others, 0.6% Gross Loan Portfolio Structure 64.4% 62.8% 62.8% 22.3% 22.6% 22.6% 13.3% 14.6% 14.6% 91.1 97.2 100.4 2Q25 PF 1Q26 2Q26 Assets & Loan Portfolio Detail – Consolidated 1. Other assets: Cash and balances at Central Bank , derivatives, allowance for financial assets held for investment, other financial assets at fair value through profit or loss, non-current assets held for sale, tangible assets, intangible assets, other accounts receivable, derivatives used for hedging, other assets and income tax assets (deferred tax asset and liability are included on a net basis). Other assets includes MFG’s book value non-current assets and liabilities held for sale. 2. Gross loans exclude repurchase agreements & interbank funds. Gross loans don’t include Multi Financial Group (MFG), or its subsidiary, Multibank, since Banco de Bogotá reclassified MFG as non-current assets and liabilities held for sale. • Source: Banco de Bogotá Total Assets Breakdown Gross Loan Portfolio Breakdown (2) COP 100.4 Tn ∆ QoQ: -0.8%/ Exc. FX: -0.5%∆ YoY: -7.9%/ Exc. FX: -5.1% YoY: 10.2%; Exc. FX: 11.8% QoQ: 3.3%; Exc. FX: 3.8% ∆ YoY Commercial Consumer Mortgage ∆ QoQ 7.4% 11.7% 3.3% 3.1% 20.9% 3.6% ∆ Exc. FX ∆ YoY ∆ QoQ 9.9% 4.0% Figures in COP Tn Net loans & leases, 67.9% Fixed income investments, 13.4% Equity investments, 7.2% Other assets, 11.6% COP 141.1 Tn(1)
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13 104.0 8.3 3.1 6.5 2. Other deposits include deposits from other banks and correspondent accounts, banking services liabilities, collection banking services and other deposits. 1. Net loans include commercial, consumer, mortgages, microcredit and allowances. Deposits include checking and saving accounts, time deposits and other deposits. Consolidated Funding Total Funding Total Deposits 2Q26 Deposits 85.3% Bank and others 6.8% Long term bonds 2.6% Interbank borrowings 5.3% COP 122.0 LCR and NSFR ∆ YoY: 6.9%; ∆ QoQ: 0.1% (2) Mix Variations 2Q26 ∆ YoY ∆ QoQ Time deposits 47.3% 5.2% 1.5% Savings accounts 39.3% 23.4% 2.2% Checking accounts 12.9% 0.3% -6.4% Other 0.5% -15.8% 12.1% • Funding does not include Multi Financial Group (MFG), or its subsidiary, Multibank, since Banco de Bogotá reclassified MFG as non-current assets and liabilities held for sale. • Source: Banco de Bogotá Figures in COP Tn 46.7 48.5 49.2 33.1 40.0 40.9 13.4 14.3 13.40.6 0.5 0.593.9 103.3 104.0 1.09x 1.11x 1.09x 0.00x 0.20x 0.40x 0.60x 0.80x 1.00x 1.20x -10.00x 10.00x 30.00x 50.00x 70.00x 90.00x 110.00x 130.00x 150.00x 2Q25 PF 1Q26 2Q26 134.9% 136.5% 155.8% 156.5% 128.1% 110.6% 109.0% 109.5% 107.4% 104.7% 2Q 3Q 4Q 1Q 2Q 2025 2026 LCR 30-day NSFR Deposits / Net Loans (1) YoY: 10.8%; Exc. FX:13.6% QoQ: 0.7%; Exc. FX: 1.6% Figures in COP Tn
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14 16.9 17.4 17.2 16.5 14.8 0.06 0.06 0.06 0.05 0.05 17.0 17.5 17.3 16.5 14.8 2Q 3Q 4Q 1Q 2Q 2025 2026 Equity Composition Attributable Equity Minority Interest Total Equity 10.2% 10.4% 10.2% 10.7% 9.6% 11.1% 11.2% 11.1% 11.6% 10.5% 2Q 3Q 4Q 1Q 2Q 2025 PF 2025 2026 Tangible Capital Ratio & Equity / Assets Tangible Capital Ratio Equity / Assets Equity & Capital Adequacy 1. Tangible capital ratio is calculated as total equity minus goodwill and other intangible assets / total assets minus goodwill and other intangible assets. Pro forma figures exclude MFG. 2. Capital ratios are calculated under the methodology of Superintendencia Financiera de Colombia. • Source: Banco de Bogotá ∆ QoQ: -10.1% ∆ YoY: -12.6%Figures in COP Tn (1) 13.3% 14.0% 13.8% 15.7% 14.0% 1.7% 1.6% 1.5% 0.9% 0.8% 8.5% 11.5% 15.0% 15.6% 15.3% 16.5% 14.9% 2Q 3Q 4Q 1Q 2Q 2025 2026 Consolidated Capital Adequacy (2) 15.2% 16.2% 16.0% 15.2% 13.6% 2.2% 2.1% 2.0% 1.1% 1.1% 8.5% 11.5% 17.4% 18.2% 18.1% 16.3% 14.7% 2Q 3Q 4Q 1Q 2Q 2025 2026 Standalone Capital Adequacy (2)
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15 5.2% 5.1% 5.2% 4.8% 5.3% 4.7% 4.7% 4.7% 4.6% 5.0% 2.2% 2.7% 2.0% 3.4% 3.4% 2Q 3Q 4Q 1Q 2Q 2025 PF 2026 Net Interests Margins Net Interest Margin on Loans Net Interest Margin Net Interest Margin on Investments 12.0% 11.8% 11.8% 11.7% 12.7% 8.9% 9.4% 8.6% 10.2% 10.9% 6.6% 6.5% 6.5% 6.7% 7.3% 2Q 3Q 4Q 1Q 2Q 2025 PF 2026 Yields by Quarter Yield on Loans Yield on Fixed Income Average Funding Cost (1) 2. Cost of funds includes all financial liabilities (previously only included financial interest-bearing liabilities). Does not affect NIM calculations. 3. Lending NIM: Net Interest Income on Loans for the period, annualized / Average loans and financial leases. 4. Net Interest income + net trading income from investment securities held for trading, annualized / average interest earning assets. 5. Investment NIM: Net interest income on fixed income securities + net trading income from investment securities held for trading + income from interbank and overnight funds, annualized / average securities + interbank and overnight funds. includes interbank funds and repurchase agreements. Consolidated NIM • Quarterly ratios are annualized. • Net Interest Income from fixed income investments excludes income and expenses from the FX adjustment of fixed income investments in foreign currency that constitute hedging for assets and liabilities in foreign exchange. Likewise, it includes the impact of fixed income non-delivery forwards. • Pro forma figures exclude MFG. • Source: Banco de Bogotá 1. Includes interbank funds and repurchase agreements. Figures in COP Bn (3) (4) (5)(2) Growth Rate Pro forma 2Q25 1Q26 2Q26 YoY Exc. Fx QoQ Exc. Fx Net Interest Income 1,248 1,292 1,230 -1.4% -1.2% -4.8% -4.7%
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16 4.7% 4.5% 4.2% 4.4% 4.4% 4.2% 3.9% 3.9% 3.9% 3.8% 2Q 3Q 4Q 1Q 2Q 2025 PF 2025 2026 7.0% 7.1% 6.8% 6.4% 6.8% 4.1% 4.0% 4.2% 3.9% 4.0% 2Q 3Q 4Q 1Q 2Q 2025 PF 2025 2026 6.7% 6.2% 5.8% 5.3% 5.8% 3.2% 3.1% 3.0% 2.5% 2.7% 2Q 3Q 4Q 1Q 2Q 2025 PF 2025 2026 5.5% 5.2% 4.9% 4.9% 5.1% 4.0% 3.8% 3.7% 3.6% 3.6% 2Q 3Q 4Q 1Q 2Q 2025 PF 2025 2026 PDL formation > 30 PDLs 2Q25 3Q25 4Q25 1Q25 2Q26 Initial PDLs > 30 days 5,039 4,968 4,902 4,706 4,736 New PDLs > 30 days 413 443 427 405 833 Charge-offs -484 -510 -623 -375 -466 Final PDLs > 30 4,968 4,902 4,706 4,736 5,103 PDL formation > 90 PDLs 2Q25 3Q25 3Q25 1Q25 2Q26 Initial PDLs > 90 days 3,638 3,636 3,530 3,548 3,481 New PDLs > 90 days 482 405 640 308 574 Charge-offs -484 -510 -623 -375 -466 Final PDLs > 90 3,636 3,530 3,548 3,481 3,589 Allowances 2Q25 3Q25 4Q25 1Q25 2Q26 Allowances / 30-day PDLs 0.95x 0.95x 0.97x 0.96x 0.91x Allowances / 90-day PDLs 1.30x 1.32x 1.29x 1.31x 1.29x Allowances / Gross loans 5.2% 5.0% 4.8% 4.7% 4.6% Loan Portfolio Quality – PDLs & Formation Commercial Mortgages Consumer Total Figures in COP Bn • Data excludes Multi Financial Group, and includes Banco de Bogotá in Colombia and Banco de Bogotá Panamá. • Source: Banco de Bogotá Pro forma Pro forma Pro forma 90-day PDLs / Gross loans30-day PDLs / Gross loans 90-day PDLs / Gross loans30-day PDLs / Gross loans Continuous line for 90-day PDLs & discontinuous line for 30-day PDLs
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17 • Figures exclude interbank and repurchase agreements. • Figures exclude Multi Financial Group, as profoma figures classify MFG as non-current assets and liabilities held for sale. • Source: Banco de Bogotá 1. Stage 3 loan coverage is not up to scale. Loan Portfolio Quality – Stages & Coverage by Stage Commercial Consumer Mortgages Gross Loan % by Stages Stage 1 Stage 2 Stage 3 Total 89.9% 90.3% 90.4% 90.9% 90.6% 3.8% 3.5% 3.5% 3.6% 3.8% 6.3% 6.2% 6.1% 5.6% 5.6% 2Q 3Q 4Q 1Q 2Q 2025 PF 2025 2026 5.2% 5.0% 4.8% 4.7% 4.6% 1.2% 1.1% 1.1% 1.2% 1.1% 21.3% 20.3% 18.8% 18.5% 17.9% 52.6% 52.7% 51.6% 53.2% 52.7% 2Q 3Q 4Q 1Q 2Q 2025 PF 2025 2026 Coverage by Stages (1) 92.6% 92.6% 92.8% 93.2% 92.3% 4.4% 4.5% 4.1% 3.8% 4.7% 2.9% 3.0% 3.0% 3.0% 3.0% 2Q 3Q 4Q 1Q 2Q 2025 PF 2025 2026 87.8% 88.4% 89.6% 90.4% 90.2% 8.9% 7.6% 6.8% 6.3% 6.4% 3.4% 4.0% 3.6% 3.2% 3.5% 2Q 3Q 4Q 1Q 2Q 2025 PF 2025 2026 90.1% 90.5% 90.2% 90.5% 90.4% 2.0% 1.9% 2.2% 2.5% 2.7% 8.0% 7.6% 7.6% 7.0% 7.0% 2Q 3Q 4Q 1Q 2Q 2025 PF 2025 2026
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18 Loan Portfolio Quality – Cost of Risk & Charge-offs 1. Annualized net provision loss / average gross loans. • Pro forma figures exclude MFG. • Source: Banco de Bogotá 0.3% 0.4% 0.3% 0.9% 6.0% 6.6% 5.6% 5.5% 5.8% 1.3% 0.7% 0.7% 1.1% 1.6% 2.0% 2.0% 1.6% 2.1% 2Q 3Q 4Q 1Q 2Q 2025 PF 2026 Net Cost of Risk by Segment Commercial Consumer Mortgages Total 67.8% 68.5% 81.5% 52.1% 62.0% 2Q 3Q 4Q 1Q 2Q 2025 PF 2026 Charge-offs / 90-day PDLs 2.7% 2.7% 3.0% 1.9% 2.2% 2Q 3Q 4Q 1Q 2Q 2025 PF 2026 Charge-offs / Average Loans
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19 -28 -44 -42 -46 1342 78 21 46 251 -5 44 39 126 47 111 133 100 180 189 120 211 118 307 501 2Q 3Q 4Q 1Q 2Q 2025 PF 2026 Equity Method Income & Dividends Other Income Gain (loss) on investments, net Derivatives and foreign exchange, net 361 377 385 385 373 58 62 6234 37 35 36 32 452 475 482 421 405 25.0% 24.2% 24.2% 20.7% 20.7% 2Q 3Q 4Q 1Q 2Q 2025 PF 2026 Fee Structure Other Fiduciary Activities Banking Fees Total Fees Fee Income Ratio Fees and Other Income 1. As of January 1st, Fidubogotá transferred its trust business to Aval Fiduciaria. As a result, income previously recorded as trust fees is now recognized through the equity method income. 2. Fee Income ratio is calculated: Gross Fee Income / Net Interest Income Before Provisions (Excludes income and expenses from the restatement of fixed income investments in foreign currency that constitute hedging for liabilities in foreign exchange) + Gross Fee Income + Total Other Operating Income, net (excluding Others). 3. Equity method income from associates includes Corficolombiana, Porvenir, Casa de Bolsa, Servicios de Identidad Digital, ATH & Aval Fiduciaria. During 1Q26, equity method income was negatively affected in COP 45.8 billion, due to the indirect effect of the tax on equity on associates and joint ventures. Equity method income includes income from the Bank’s current 41.2% stake in Aval Fiduciaria as of January 2026. Fiduciaria Bogotá no longer has fiduciary activities. ∆ QoQ: -4.0% ∆ YoY: -10.5% Figures in COP Bn Other Income (3) (4) 4. Includes: Net gain on sale of investments, earnings on the sale of non-current assets held for sale, net gain on asset valuation and other income. 5. Gain (loss) on Investments, net includes: Net Trading Income from Investment securities held for trading. 6. Includes income and expenses from the FX adjustment of fixed income investments in foreign currency that constitute hedging for assets and liabilities in foreign exchange. Likewise, it excludes the impact of fixed income non-delivery forwards. • Pro forma figures exclude MFG. • Source: Banco de Bogotá (5) (6) Figures in COP Bn (1) (2)
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20 Efficiency Figures in COP Bn Cost to Income Cost to Assets 1. Total income: includes net interest income, net income from fees, net trading income, net income from other financial instruments mandatory at FVTPL, total other income and extraordinary income adjustments. Excludes income and expenses from the FX adjustments of fixed income investments in foreign currency that constitute hedging for assets and liabilities in foreign exchange, and the impact of fixed income non- delivery forwards. • Pro forma figures exclude MFG. • Source: Banco de Bogotá Growth Pro forma 2Q25 1Q25 2Q26 YoY Exc. Fx QoQ Exc. Fx Total Income (1) 1,717 1,940 1,863 8.5% 8.6% -4.0% -4.0% Total Operating Expenses 930 1,020 955 2.7% 2.9% -6.4% -6.3% • Extraordinary income adjustments in 2Q25 are net results from arbitration awards regarding MFG and Fidubogotá (COP 90.7 Bn). • Extraordinary income adjustments in 4Q25 (COP 145.4 Bn) are from the change in value of MFG and its intangibles, after it was reclassified as non-current assets and liabilities held for sale. • Extraordinary adjustments in 1Q26 are from the tax on equity’s direct effect (COP 89.2 Bn) and from the indirect effect through equity method income (COP 45.8 Bn). 54.1% 47.7% 53.5% 52.6% 51.3% 57.1% 49.6% 46.9% 2Q 3Q 4Q 1Q 2Q 2025 PF 2026 2.5% 2.3% 2.6% 2.7% 2.7% 2.5% 2Q 3Q 4Q 1Q 2Q 2025 PF 2026
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21 • Extraordinary income adjustments in 2Q25 are net results from arbitration awards regarding MFG and Fidubogotá. Extraordinary income adjustments in 4Q25 are from the change in value of MFG and its intangibles, after it was reclassified as non-current assets and liabilities held for sale. Extraordinary adjustments in 1Q26 are from the one-off of the tax on equity, including direct and indirect effects. • Source: Banco de Bogotá 10.3% 9.1% 4.2% 7.4% 10.0% 8.2% 7.5% 10.5% 2Q 3Q 4Q 1Q 2Q 2025 PF 2026 Return on Equity 1.1% 1.0% 0.5% 0.8% 1.1% 0.9% 0.8% 1.2% 2Q 3Q 4Q 1Q 2Q 2025 PF 2026 Return on Assets 339 328 448 91 -145 -135 430 390 183 313 390 2Q 3Q 4Q 1Q 2Q 2025 PF 2026 Net Income Attributable to Shareholders 1. ROA for each period is calculated as annualized net income divided by average assets. 2. ROE for each period is calculated as annualized net income attributable to shareholders divided by average attributable shareholders' equity. Profitability Figures in COP billion Actual Adjusted* (1) (2) Adjusted NI Attributable to Shareholders Extraordinary income Net Income Attributable to Shareholders
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22 Guidance Loan Growth NIM Net CoR Fee Income Ratio Cost to Income Ratio ROE Cost to Assets Ratio Current 2026 Guidance Same Same Same Same 52%-53% 7%-8% ~ 2.7% 1Q26 Results 7.6% 4.6% 1.6% 20.5% 52.6% 7.4% 2.7% Previous 2026 Guidance ~ 14% ~ 4.7% ~2.0% ~21% ~51% 7.5%-8.5% ~ 2.6% 2Q26 Results 10.2% 5.0% 2.1% 20.7% 51.3% 10.0% 2.7% 1. Includes inorganic growth from Itaú’s retail loan portfolio’s transaction, amounting to 7% of growth. • Source: Banco de Bogotá 11
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www.bancodebogota.com Contact Information Sergio Sandoval– CFO & Strategy Vice-president Javier Dorich – Head of IR & Corporate Development investor.relations@bancodebogota.com.co Best Bank in Colombia 2025: Global Finance Great Place To Work 2025 Sustainability Yearbook 2026 Thank you The Banker