Interim report
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The Issuers Recognition-IR granted by the Colombian Securities Exchange is not a certification about the quality of the securities listed at BVC nor the solvency of the issuer. Banco de Bogotá Report of 2Q-2026 Consolidated Results Information reported in COP billions and under IFRS
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C a m b i a n d o C o n t i g o 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 by 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 throughout this report. Banco de Bogotá discloses that, in November 2025, it entered into a sale and purchase agreement for the shares of Multi Financial Group Inc. (MFG). Accordingly, Banco de Bogotá reclassified MFG. Pro forma figures for 2024 and through 3Q25 account for MFG as non-current assets and liabilities held for sale and its profit through discontinued operations. The sale of MFG was completed on March 18, 2026. The supplemental unaudited pro forma financial information is not intended to be indicative of our results of operations or financial position had the relevant purchase agreement 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 has not been audited by the statutory auditor for the year ended December 31, 2025; any resulting adjustments may be materi al. The Colombian peso/dollar end -of-period annual revaluation as of June 30 th, 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 3,440.83). 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,” o r “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 exchange 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 h erein are intended to provide a summary of the subjects discussed rather than a comprehensive description. When applicable in this presentation, we refer to trillions as millions of millions.
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C a m b i a n d o C o n t i g o BANCO DE BOGOTÁ REPORT ON THE 2Q26 CONSOLIDATED FINANCIAL RESULTS UNDER IFRS • In the second quarter of 2026, Banco de Bogotá reported a consolidated attributable net income of COP 390.4 billion, resulting in profitability ratios of 1.1%1 for return on average assets and 10.0%2 for return on average equity. • Total assets were COP 141.1 trillion. Total liabilities amounted to COP 126.2 trillion. • The consolidated gross loan portfolio totaled COP 100.4 trillion, increasing 3.3% in the quarter and 10.2% in the year, compared to pro forma financial statements that exclude MFG as a subsidiary and classify it as assets and liabilities held for sale. Excluding the effect of the 15.5% annual and 6.0% quarterly peso revaluation, the gross loan portfolio increased 11.8% and 3.8%, respectively. • The 30-day past due loan ratio (30-day PDL ratio) was 5.1% and the 90-day PDL ratio was 3.6%. Consolidated net cost of risk for the quarter was 2.1%. • Deposits represented 85.3% of total funding at the end of the quarter. Time deposits contributed 47.3% of total deposits, followed by savings accounts with 39.3%, checking accounts with 12.9%, and other deposits with 0.5%. • Total deposits were COP 104.0 trillion. The deposits-to-net-loans ratio was 1.09x. • The total consolidated capital adequacy ratio was 14.9%, under Basel III standards, while common equity tier 1 (CET1) and Tier 1 ratios were 14.0%. • In the quarter, the net interest margin (NIM) increased to 5.0%. Investment NIM was 3.4%, and loan NIM was 5.3%. • The fee income ratio for the quarter was 20.7%. Gross fees totaled COP 404.7 billion, decreasing 4.0% in the quarter. • The efficiency ratio, measured as cost-to-income, was 51.3%, and cost-to-assets was 2.7% for the quarter. 1 ROA is calculated as annualized net income/ average of total assets. 2 ROE is calculated as annualized net income attributable to shareholders / average attributable shareholders’ equity.
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C a m b i a n d o C o n t i g o COP billions Abs. % Abs. % Assets: Cash and cash equivalents 9,039.3 11,424.9 8,466.9 (572.4) -6.3% (2,958.0) -25.9% Financial assets held for investment 19,738.6 21,124.2 21,703.3 1,964.6 10.0% 579.1 2.7% Loans & leases operations and receivables portfolio 91,113.0 97,199.1 100,391.2 9,278.2 10.2% 3,192.1 3.3% Interbank & overnight funds and others 302.0 2.1 2.9 (299.1) -99.1% 0.7 34.4% Allowance of loan Impairment (4,735.5) (4,545.0) (4,645.7) 89.8 -1.9% (100.7) 2.2% Total loans and leases portfolio at amortized cost 86,679.5 92,656.2 95,748.3 9,068.8 10.5% 3,092.1 3.3% Non-current assets held for sale (1) 19,998.5 41.4 41.8 (19,956.8) -99.8% 0.4 0.9% Investment in associates and joint ventures 9,703.1 9,986.6 7,960.2 (1,742.9) -18.0% (2,026.4) -20.3% Tangible assets 1,186.5 1,088.0 1,038.5 (148.0) -12.5% (49.4) -4.5% Intangible assets 1,456.7 1,464.8 1,474.8 18.1 1.2% 10.1 0.7% Income tax assets 1,638.1 1,617.8 1,453.8 (184.3) -11.3% (164.0) -10.1% Other assets (2) 3,639.9 2,834.5 3,169.3 (470.6) -12.9% 334.8 11.8% Total assets 153,080.3 142,238.3 141,056.9 (12,023.4) -7.9% (1,181.4) -0.8% Liabilities: Financial liabilities at fair value 378.8 403.5 732.6 353.8 93.4% 329.1 81.6% Deposits from clients at amortized cost 93,888.1 103,268.9 104,025.4 10,137.3 10.8% 756.5 0.7% Financial obligations 20,257.8 18,640.9 17,949.0 (2,308.8) -11.4% (691.9) -3.7% Total liabilities at amortized cost 114,145.9 121,909.8 121,974.4 7,828.5 6.9% 64.6 0.1% Hedging instruments 22.6 25.6 18.1 (4.5) -20.0% (7.5) -29.4% Provisions 38.0 39.7 41.5 3.5 9.1% 1.8 4.5% Income tax liabilities 2.3 0.3 0.0 (2.3) -99.8% (0.3) -98.3% Employee benefits 239.2 272.5 246.8 7.6 3.2% (25.8) -9.5% Other liabilities (3) 21,269.7 3,080.2 3,198.0 (18,071.7) -85.0% 117.8 3.8% Total liabilities 136,096.5 125,731.6 126,211.3 (9,885.2) -7.3% 479.6 0.4% Equity: Attributable to shareholders equity 16,924.9 16,460.4 14,797.7 (2,127.2) -12.6% (1,662.8) -10.1% Non-controlling interests 58.9 46.2 48.0 (10.9) -18.6% 1.8 3.8% Total equity 16,983.8 16,506.7 14,845.7 (2,138.2) -12.6% (1,661.0) -10.1% Total liabilities and equity 153,080.3 142,238.3 141,056.9 (12,023.4) -7.9% (1,181.4) -0.8% (1) MFG was reclassified as a non-current asset held for sale. (2) Other assets: Other accounts receivable, derivatives used for hedging and other assets. (3) Other liabilities: hedging derivatives , provisions and other liabilities. MFG was reclassified as a non-current liability held for sale. Consolidated Balance Sheet PF 2Q25 1Q26 2Q26 △ 2Q26 / PF 2Q25 △ 2Q26 / 1Q26
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C a m b i a n d o C o n t i g o COP billions Abs. % Abs. % Interest income 3,088.0 3,287.8 3,452.7 364.7 11.8% 164.9 5.0% Interest on loans and leases 2,782.5 2,877.5 3,218.8 436.3 15.7% 341.3 11.9% Interests on fixed income investments(1) 305.5 410.3 233.9 (71.5) -23.4% (176.4) -43.0% Interest expense 1,839.7 1,996.0 2,222.4 382.6 20.8% 226.4 11.3% Net interest income 1,248.3 1,291.8 1,230.3 (17.9) -1.4% (61.5) -4.8% Provisions for impairment loss and financial assets 378.0 383.9 513.6 135.6 35.9% 129.6 33.8% Net interest income after provisions 870.3 907.9 716.8 (153.5) -17.6% (191.1) -21.1% Fees and other services income, net 316.3 286.8 262.2 (54.1) -17.1% (24.6) -8.6% Other income(2) 119.7 306.6 500.9 381.2 318% 194.4 63.4% Operating expenses 929.6 1,020.0 955.1 25.5 2.7% (64.9) -6.4% Income before tax expense 376.7 481.3 524.8 148.0 39.3% 43.5 9.0% Tax expense 105.9 146.6 132.8 27.0 25.5% (13.8) -9.4% Income from continued operations 270.9 334.7 391.9 121.1 44.7% 57.3 17.1% Income from discontinued operations 159.3 (21.4) - (159.3) -100% 21.4 -100% Non controlling interest (0.1) (0.6) (1.5) (1.5) 2134% (0.9) 146% Net income attributable to shareholders 430.1 312.6 390.4 (39.7) -9.2% 77.8 24.9% PF 2Q25 PF 1Q26 2Q26 Profitability ratios Net interest margin(3) 4.7% 4.6% 5.0% Net interest margin on loans (4) 5.2% 4.8% 5.3% Net interest margin on investments (5) 2.2% 3.4% 3.4% ROA (6) 1.1% 0.8% 1.1% ROE (7) 10.3% 7.4% 10.0% Efficiency ratio (8) 54.1% 52.6% 51.3% Capital adequacy ratio (9) 15.0% 16.5% 14.9% Loan quality (10 ) Past due loans over 30 days ratio 5.5% 4.9% 5.1% Past due loans over 90 days ratio 4.0% 3.6% 3.6% C, D & E loans / gross loans 7.1% 6.4% 6.3% Allowance / 30-day PDLs 95.3% 96.0% 91.0% Allowance / 90-day PDLs 130.2% 130.6% 129.4% Allowance / C, D & E loans 73.5% 73.5% 73.5% Allowance / gross loans 5.2% 4.7% 4.6% Impairment loss, net / average loans 1.6% 1.6% 2.1% Impairment loss / average loans 2.3% 1.9% 2.4% Charge-offs / average loans 2.7% 1.9% 2.2% Balance sheet structure: Total loans & leases operations, net / total assets 56.4% 65.1% 67.9% Deposits / net total loans 108.7% 111.5% 108.6% Statistical figures: USD exchange rate (end of period) 4,069.67 3,660.10 3,440.83 USD exchange rate (average of period) 4,197.75 3,698.42 3,609.57 (9) Tier 1 & tier 2 capital / risk weighted assets. (10) Asset quality ratios calculated on a capital plus interests basis. (2) 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. (3) Net interest margin is calculated as net interest income divided by total average interest-earning assets. (4) Net interest income on loans for the period divided by total average loans and financial leases. (5) Net interest income on debt investment securities and interbank funds for the period, annualized / average debt investment securities and interbank funds. (6) Annualized income from continued operations divided by average assets for each quarter. (7) Annualized net income attributable to shareholders divided by average equity attributable to shareholders for each quarter. (8) Total operating expenses, divided by net interest income from commissions and fees, net trading income, net income from other financial instruments mandatory at FVTPL and total other income. Performance Ratios (1) 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. Consolidated Income Statement PF 2Q25 1Q26 2Q26 △ 2Q26 / PF 2Q25 △ 2Q26 / 1Q26
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C a m b i a n d o C o n t i g o Balance Sheet Analysis Consolidated Balance Sheet • Pro forma figures are calculated based on previously reported consolidated figures, accounting for MFG as non-current assets and liabilities held for sale and its profits as discontinued operations. • Pro forma ratios are calculated based on the pro forma figures explained above. 1. Assets Banco de Bogotá's consolidated assets totaled COP 141.1 trillion as of June 30, 2026, representing an annual and quarterly decrease of 7.9% and 0.8%, respectively. The quarterly decrease is due to lower cash and a lower value of associated companies. The consolidated balance sheet structure is led by the net loan portfolio, which represents 67.9% of total assets, followed by fixed income investments (13.4%), other assets (11.6%) and equity investments (7.2%). 1.1. Loan Portfolio The 2025 figures do not include the loan portfolio of Multi Financial Group or its subsidiary, Multibank. The consolidated gross loan portfolio amounted to COP 100.4 trillion, representing an increase of 10.2% versus June 30, 2025 and 3.3% versus March 31, 2026. Excluding the effect of the 15.5% annual and 6.0% quarterly peso revaluation, the gross loan portfolio increased 11.8% and 3.8%, respectively. The growth in the loan portfolio between March 31, 2026 and June 30, 2026 is mainly explained by a COP 2 trillion increase in the commercial portfolio (3.3%), a COP 679.2 billion increase in the consumer portfolio (3.1%), and a COP 506.7 billion increase in the mortgage portfolio (3.6%). The composition of the loan portfolio remained stable, with the commercial portfolio representing 62.8% of the portfolio, followed by the consumer portfolio with 22.6% and the mortgage portfolio with 14.6%. The balance of repo, interbank, and other operations totaled COP 2.9 billion as of June 30, 2026. Allowances totaled COP 4.6 trillion at the end of the quarter, bringing net loans, excluding repos and interbank operations, to COP 95.7 trillion. The following table shows additional details on the loan portfolio by product: COP billions Abs. % Abs. % Gross loans & leasing: Commercial loans & leasings 58,691.7 61,054.1 63,060.3 4,368.6 7.4% 2,006.2 3.3% Consumer loans & leasings 20,286.1 21,985.4 22,664.5 2,378.5 11.7% 679.2 3.1% Mortgage loans & leasings 12,135.2 14,159.6 14,666.3 2,531.1 20.9% 506.7 3.6% Microcredit loans 0.0 - - (0.0) -100% - Gross loans & leasing 91,113.0 97,199.1 100,391.2 9,278.2 10.2% 3,192.1 3.3% Repurchase agreements, interbank loans & others 302.0 2.1 2.9 (299.1) -99.1% 0.7 34.4% Total loans & leasing including repos. Interbank & others 91,415.0 97,201.2 100,394.0 8,979.0 9.8% 3,192.8 3.3% Allowances (4,735.5) (4,545.0) (4,645.7) 89.8 -1.9% (100.7) 2.2% Commercial allowances (2,848.1) (2,696.2) (2,763.6) 84.4 -3.0% (67.4) 2.5% Consumer allowances (1,584.4) (1,507.4) (1,525.8) 58.5 -3.7% (18.4) 1.2% Mortgage allowances (303.0) (341.4) (356.2) (53.2) 17.6% (14.8) 4.3% Microcredit allowances (0.0) (0.0) (0.0) 0.0 -100% - 0.0% Total net loans & leasings 86,679.5 92,656.2 95,748.3 9,068.8 10.5% 3,092.1 3.3% Consolidated Loan Portfolio Breakdown PF 2Q25 1Q26 2Q26 △ 2Q26 / PF 2Q25 △ 2Q26 / 1Q26
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C a m b i a n d o C o n t i g o The evolution of loan portfolio quality at the end of 2Q26 is summarized in the following ratios: • The 30 -day PDL ratio was 5.1% , and the 90 -day PDL ratio remained at 3.6%. The 30 -day PDL ratio deteriorated by 21 bps in the quarter. • The CDE loans / gross loans ratio was 6.3%, 78 bps lower than in the same period of the previous year and 7 bps lower than in the previous quarter. • Net cost of risk, calculated as annualized net loan loss provision divided by average total loans, was 2.1%. • The charge-offs / 90-day PDL ratio increased 10 pp in the quarter, standing at 62%. The table below details the distribution of the loan and financial leasing portfolio by risk classification, in accordance with the standards established by the Superintendencia Financiera de Colombia3. 1.2 Investments As of June 30, 2026, the consolidated net investment portfolio totaled COP 21.7 trillion, representing an annual increase of 10% and 2.7% in the quarter. 3 The Superintendencia Financiera de Colombia defines the minimum risk classifications for loans and financial leases. Manageme nt assigns loans and financial leasing operations to these categories based on internally developed models reviewed by the Superin tendencia Financiera. These models incorporate both subjective and objective criteria. Category A – “Normal Risk”: loans and financial leases in this category are appropriately serviced. The debtor’s financial statements or i ts projected cash flows, as well as all other credit information available, reflect adequate payment capacity. Category B – “Acceptable Risk, above normal”: loans and financial leases in this category are reasonably serviced and are protected by a g uaranty, although there are weaknesses that may potentially affect, on a transitory or permanent basis, the debtor’s payment capacity or its projected cash flows, to the extent that, if not timely corrected, would affect the normal collection of the loans or contracts. Category C – “Appreciable Risk”: loans and financial leases in this category represent debtors with insufficient payment capacity or are r elated to projects with insufficient cash flow, compromising the normal collection of the obligations. Category D – “Significant Risk”: loans and financial leases in this category have the same deficiencies as those classified in Category C, but more pronounced; consequently, the probability of collection is doubtful. Category E – “Risk of Non-Recovery”: loans and financial leases in this category are deemed uncollectable. COP billions Abs. % Abs. % 'A'' Normal risk 82,127.9 88,728.4 91,805.7 9,677.8 11.8% 3,077.3 3.5% 'B'' Acceptable risk 2,240.6 2,285.1 2,264.5 23.9 1.1% (20.6) -0.9% 'C'' Appreciable risk 1,766.4 1,806.3 1,808.2 41.8 2.4% 1.9 0.1% 'D'' Significant risk 3,085.6 2,800.8 2,895.8 (189.8) -6.2% 95.0 3.4% 'E'' Unrecoverable 1,590.6 1,576.4 1,614.1 23.6 1.5% 37.7 2.4% Loans & leases operations 90,811.0 97,196.9 100,388.3 9,577.3 10.5% 3,191.3 3.3% Interbank & overnight funds and others 302.0 2.1 2.9 (299.1) -99.1% 0.7 34.4% Total loan & leases 91,113.0 97,199.1 100,391.2 9,278.2 10.2% 3,192.1 3.3% Ratios PF 2Q25 PF 1Q26 2Q26 "C", "D" & "E" loans / gross loans 7.1% 6.4% 6.3% 30-day PDLs / gross loans 5.5% 4.9% 5.1% 90-day PDLs / gross loans 4.0% 3.6% 3.6% Allowance / "C", "D" & "E" loans 73.5% 73.5% 73.5% Allowance / PDLs over 30 days 95.3% 96.0% 91.0% Allowance / PDLs over 90 days 130.2% 130.6% 129.4% Allowance / gross loans 5.2% 4.7% 4.6% Net impairment loss / "C", "D" & "E" loans 24.0% 24.4% 31.8% Net impairment loss / 30-day PDLs 31.0% 32.3% 40.4% Net impairment loss / 90-day PDLs 42.6% 43.3% 56.3% Net impairment loss / average gross loans 1.6% 1.6% 2.1% Chargeoffs / average gross loans 2.7% 1.9% 2.2% Consolidated Distribution and Quality of Loans & Financial Leases PF 2Q25 1Q26 2Q26 △ 2Q26 / PF 2Q25 △ 2Q26 / 1Q26
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C a m b i a n d o C o n t i g o Financial assets available for sale represent 55.4% of the total portfolio, followed by financial assets held for trading (27.3%) and held-to-maturity investments (17.2%). The following table presents the details of Banco de Bogotá's investment portfolio: 1.3 Cash At the end of the second quarter of 2026, the balance of cash and deposits was COP 8.5 trillion, a decrease of 6.3% versus the close of June 2025 and 25.9% versus the close of March 2026. 1.4 Goodwill The goodwill balance as of June 30, 2026 was COP 465.9 billion, unchanged from the previous quarter and the previous year. Goodwill no longer includes amounts related to the purchase of MFG and therefore does not fluctuate due to exchange rate changes. 2. Liabilities Banco de Bogotá reported COP 126.2 trillion in consolidated liabilities as of June 30, 2026, with an annual decrease of 7.3% and a quarterly increase of 0.4%. Once again, the annual decline is due to the sale of MFG and the maturity of the subordinated bond denominated in dollars on May 12, 2026. The Bank's main source of funding is deposits, which represent 85.3% of the total funding mix, followed by borrowings from banks and others (6.8%), interbank and overnight funds (5.3%) and bonds (2.6%). During the quarter, the share of deposits funds increased by 58 bps , the share of interbank and overnight funds rose by 132 bps, while the share of bonds fell by 172 bps. The implicit cost of funds4 was 7.3% this quarter. In the quarter, the cost of funds for time deposits and savings accounts increased by 86 bps and 82 bps, respectively. 4 Cost of interest-bearing liabilities, annualized / average of interest -bearing liabilities. COP billions Abs. % Abs. % Financial assets held for trading: Fixed income investments 1,153.6 2,755.0 3,414.7 2,261.1 196.0% 659.7 23.9% Equity investments 1,751.0 1,842.2 1,834.7 83.7 4.8% (7.5) -0.4% Derivatives for trading 638.3 543.4 680.0 41.7 6.5% 136.6 25.1% Total financial assets held for trading 3,542.9 5,140.6 5,929.5 2,386.5 67.4% 788.8 15.3% Financial assets available for sale: Fixed income investments 12,356.5 12,028.1 11,683.3 (673.2) -5.4% (344.8) -2.9% Equity investments 369.1 310.7 350.7 (18.4) -5.0% 40.1 12.9% Total financial assets available for sale 12,725.7 12,338.8 12,034.0 (691.7) -5.4% (304.7) -2.5% Held-to-maturity investments 3,471.7 3,646.3 3,741.7 270.0 7.8% 95.5 2.6% Investments provision (1.7) (1.5) (1.9) (0.2) 14.7% (0.5) 31.2% Total financial assets held for investment 19,738.6 21,124.2 21,703.3 1,964.6 10.0% 579.1 2.7% Total Investment Assets PF 2Q25 1Q26 2Q26 △ 2Q26 / PF 2Q25 △ 2Q26 / 1Q26
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C a m b i a n d o C o n t i g o 2.1. Deposits Consolidated deposits totaled COP 104.0 trillion as of June 30, 2026, representing an annual increase of 10.8% and 0.7% in the quarter. At the close of the second quarter of 2026, time deposits continued to be the main type of deposit, representing 47.3% of the total; savings accounts, 39.3%; and checking accounts, 12.9%. The deposit/net loans ratio was 1.09x at the close of the quarter, above the Bank's target. The following shows the composition of Banco de Bogotá's consolidated deposits: 2.2 Borrowings from Banks and Others Borrowings from banks and others amounted to COP 8.3 trillion as of June 30, 2026, remaining stable during the year and decreasing 2.5% versus the end of the previous quarter. 2.3 Bonds At the end of the second quarter of 2026, Banco de Bogotá's outstanding bonds totaled COP 3.1 trillion, decreasing 62.3% annually and 40.0% quarterly, due to the maturity of the subordinated bonds in Ma y 2026. The quarterly decrease is also due to the revaluation of the peso. 3. Non-Controlling Interest Non-controlling interest totaled COP 48.0 billion, decreasing 18.6% in the year and increasing 3.8% in the quarter. Non-controlling interest is present in the following subsidiaries: Almaviva, Aval Soluciones Digitales and Megalínea. 4. Total Equity and Regulatory Capital Banco de Bogotá's consolidated equity as of June 30, 2026 was COP 14.8 trillion, decreasing 12.6% in the year and 10.1% in the quarter, mainly due to the transaction whereby the Bank transferred its stake in Corficolombiana to Ficentro. The book value of Corficolombiana was standardized across Grupo Aval, Banco de Bogotá, and Banco de Occidente to Corficolombiana’s intrinsic value. COP billions Abs. % Abs. % Checking accounts 13,393.6 14,347.8 13,433.8 40.3 0.3% (914.0) -6.4% Time deposits 46,740.1 48,452.1 49,171.1 2,430.9 5.2% 719.0 1.5% Saving deposits 33,129.6 39,999.7 40,894.3 7,764.7 23.4% 894.5 2.2% Other 624.8 469.3 526.2 (98.6) -15.8% 56.9 12.1% Total deposits 93,888.1 103,268.9 104,025.4 10,137.3 10.8% 756.5 0.7% Consolidated Deposits by Account Type PF 2Q25 1Q26 2Q26 △ 2Q26 / PF 2Q25 △ 2Q26 / 1Q26
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C a m b i a n d o C o n t i g o The change in the book value of Corficolombiana at Banco de Bogotá generated a decrease of COP 2.2 trillion in investments in associates. This accounting entry did not affect the income statement but instead was recorded directly as a decrease in retained earnings. The above explains the COP 1.5 trillion decrease in common equity tier 1 (CET1), equivalent to a 9.9% decrease in the quarter. The Bank does not have additional tier 1 capital instruments. Tier II capital decreased by COP 34.2 billion during the quarter, ending at COP 802 billion. The Bank's total risk-weighted assets were COP 94.6 trillion, growing 0.5% in the quarter. This was mainly due to a COP 317.6 billion increase in credit RWAs this quarter and a COP 133.8 billion increase in operational RWAs. The CET1 ratio and the Tier 1 ratio decreased by 162 bps in the quarter, standing at 14.0%, as a result of the transaction mentioned above. The Tier II ratio was 0.8%, and total capital adequacy stood at 14.9%, decreasing 166 bps versus the previous quarter. The increase in capital adequacy ratios observed during the first quarter, driven mainly by the sale of Multi Financial Group, was offset this quarter by the transaction related to Corficolombiana. As a result, the effects of both transactions neutralized each other, normalizing capital adequacy levels. At the end of the period, the Tier 1 ratio stood 554 bps above the regulatory minimum including buffers, while the total capital adequacy ratio remained 339 bps above that threshold, reflecting a solid capital position. Below are the main capital adequacy figures: COP billions 2Q25 1Q26 2Q26 Elegible capital 16,313.0 15,574.8 14,076.5 Tier I capital 14,484.5 14,738.5 13,274.5 Common equity tier 1 capital 14,484.5 14,738.5 13,274.5 Additional tier 1 capital 0.0 0.0 0.0 Tier II capital 1,828.5 836.3 802.0 Deductions 0.0 0.0 0.0 Total risk weighted assets 109,096.5 94,129.7 94,564.5 Credit RWAs 97,763.4 80,775.0 81,092.5 Market weighted VaR 3,119.0 4,903.2 4,886.6 Operative wighted VaR 8,214.2 8,451.5 8,585.4 Basic capital adecuacy (2) 13.3% 15.7% 14.0% Additional basic capital adecuacy (3) 1.7% 0.9% 0.8% Total capital adequacy (4) 15.0% 16.5% 14.9% Leverage ratio 9.1% 10.2% 9.2% (3) Tier II capital / risk weighted assets. (1) Calculations based on financial statements under IFRS, with specific exceptions under Superintendencia Financiera de Colombia. (2) Tier I capital / risk weighted assets. (4) Elegible capital / risk weighted assets. Consolidated Capital Adequacy (1)
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C a m b i a n d o C o n t i g o Consolidated Income Statement Net income attributable to shareholders for 2Q26 was COP 390.4 billion, comprised of net interest income (COP 1,230.3 billion), net fees (COP 262.2 billion), other net income (COP 500.9 billion), and operating expenses (COP 955.1 billion). This quarter’s net income represents annualized returns of 1.1% for ROA and 10% for ROE. 1. Net Interest Income Net interest income (NII) in 2Q26 reached COP 1,230.3 billion, decreasing 1.4% in the year and 4.8% in the quarter. Higher interest rates have driven increases in both interest income and interest expense. The quarter's net interest margin (NIM) increased to 5.0%. Loan NIM was 5.3%, and investment NIM was 3.4%. Investment NIM increased by 6 bps and loan NIM increased by 44 bps. In the quarter, the investment yield stood at 10.9%, a quarterly increase of 67 bps. The loan yield was 12.7%, 105 bps higher than in the previous quarter, due to higher interest income across all segments. The cost of funds increased 67 bps versus the previous quarter, to 7.3%. 2. Provision Expense Net provision expense increased 33.8% versus the first quarter of 2026, to COP 513.6 billion, mainly due to higher loan portfolio provisions. The annualized net cost of risk was 2.1% in the second quarter of 2026. The mortgage segment decreased its cost of risk by 23 bps, to 0.9% in the quarter. The cost of risk deteriorated by 60 bps for the commercial portfolio, standing at 0.9%, and the consumer cost of risk increased by 38 bps in the quarter, to 5.8%. COP billions Abs. % Abs. % Interest income: Interest on loans and leases 2,782.5 2,877.5 3,218.8 436.3 15.7% 341.3 11.9% Interests on fixed income investments (1) 305.5 410.3 233.9 (71.5) -23.4% (176.4) -43.0% Total interest income 3,088.0 3,287.8 3,452.7 364.7 11.8% 164.9 5.0% Interest expense: Checking accounts 43.3 56.7 54.3 11.0 25.4% (2.3) -4.1% Time deposits 1,036.4 1,078.7 1,199.8 163.3 15.8% 121.1 11.2% Saving deposits 423.6 516.6 630.2 206.5 48.8% 113.6 22.0% Total interest expenses on deposits 1,503.4 1,652.0 1,884.3 380.9 25.3% 232.3 14.1% Borrowings 336.4 344.0 338.1 1.8 0.5% (5.9) -1.7% Interbank and overnight funds 57.6 110.5 132.6 75.0 130% 22.1 20.0% Borrowings from banks and others 69.4 66.0 63.4 (6.0) -8.6% (2.6) -4.0% Bonds 134.4 97.1 64.8 (69.6) -51.8% (32.3) -33.2% Borrowings from rediscount banks 56.9 53.8 63.8 6.9 12.1% 10.0 18.6% Leasing Contracts 18.2 16.7 13.6 (4.6) -25.1% (3.1) -18.4% Total interest expense 1,839.7 1,996.0 2,222.4 382.6 20.8% 226.4 11.3% Net interest income 1,248.3 1,291.8 1,230.3 (17.9) -1.4% (61.5) -4.8% (1) 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. Consolidated Net Interest Income PF 2Q25 1Q26 2Q26 △ 2Q26 / PF 2Q25 △ 2Q26 / 1Q26
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C a m b i a n d o C o n t i g o 3. Fees and Other Operating Income Gross fee income for the quarter was COP 404.7 billion, representing a decrease of 10.5% versus the previous year and 4.0% versus the previous quarter. In the quarter, fee expenses amounted to COP 142.5 billion, reflecting an increase of 4.8% versus the second quarter of 2025 and 5.8% versus the previous quarter. Net fee income totaled COP 262.2 billion, representing an annual decrease of 17.1% and 8.6% in the quarter. On January 1, 2026, Fiduciaria Bogotá spun off its fiduciary assets and business in favor of Aval Fiduciaria. The decrease in fees is due to Fidubogotá's fee income no longer being consolidated. In exchange for Fiduciaria Bogotá's fiduciary business, the Bank now holds a 41.2% stake in Aval Fiduciaria and earn a higher income under the equity method income. The details of fees and other operating income are shown in the table below: Total other operating income 5 stood at COP 500.9 billion in 2Q26, led by net investment income and expenses (COP 251.1 billion), followed by equity method income and dividends (COP 189.4 billion), other operating income (COP 47.5 billion), and net income and expenses from derivatives and FX (COP 13.0 billion). 5 Includes the following items: derivatives and net gain (loss) on foreign exchange and other operating income. COP billions Abs. % Abs. % Impairment loss on loans & receivables 519.3 469.6 595.6 76.3 14.7% 126.0 26.8% Impairment loss on other financial assets 5.4 (2.9) 0.6 (4.9) -89.4% 3.5 -120% Recovery of charged-off assets (146.8) (82.8) (82.6) 64.2 -43.7% 0.2 -0.2% Net impairment loss on financial assets 378.0 383.9 513.6 135.6 35.9% 129.6 33.8% Net Impairment Loss on Financial Assets PF 2Q25 1Q26 2Q26 △ 2Q26 / PF 2Q25 △ 2Q26 / 1Q26 COP billions Abs. % Abs. % Fees and other services income: Fiduciary activities fees 57.6 - - (57.6) -100% - Banking service fees 210.4 213.1 205.8 (4.7) -2.2% (7.3) -3.4% Credit and debt card fees 146.9 169.0 164.6 17.7 12.1% (4.4) -2.6% Fees on transfers and checks 2.6 2.4 2.2 (0.4) -16.3% (0.2) -8.7% Retail office fees 0.6 0.5 0.5 (0.2) -26.1% (0.0) -6.7% Warehousing fees 34.2 36.5 31.6 (2.5) -7.4% (4.8) -13.2% Total income from commissions and fees 452.4 421.4 404.7 (47.7) -10.5% (16.7) -4.0% Expenses from commissions and fees 136.0 134.6 142.5 6.5 4.8% 7.9 5.8% Total income from commissions and fees, net 316.3 286.8 262.2 (54.1) -17.1% (24.6) -8.6% Derivatives and foreign exchange gains (losses), net (28.4) (45.6) 13.0 41.4 -146% 58.7 -129% Foreign exchange gains (losses), net (1) (40.0) (47.7) 93.8 133.8 -335% 141.5 -297% Net gain or loss on financial derivatives for trading 60.4 67.6 (23.8) (84.2) -139% (91.4) -135% Net gain in hedging (48.8) (65.6) (57.0) (8.2) 16.7% 8.6 -13.2% Other operating income: Net gain/loss on investments 42.1 46.0 251.1 208.9 496% 205.0 446% Net gains on sales of investments (53.5) 83.0 (3.3) 50.2 -93.8% (86.3) -104% Income from sales of non-current assets available for sale 0.1 0.5 0.1 0.0 35.9% (0.4) -71.0% Dividends and equity method income 110.8 180.4 189.4 78.5 70.9% 8.9 4.9% Other income 48.6 42.2 50.6 2.0 4.2% 8.4 19.9% Other operating income 148.1 352.2 487.9 339.8 229% 135.7 38.5% Total fees and other operating income 436.0 593.3 763.1 327.1 75.0% 169.8 28.6% (1) 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 includes the impact of fixed income non-delivery forwards. Fees and Other Operating Income PF 2Q25 1Q26 2Q26 △ 2Q26 / PF 2Q25 △ 2Q26 / 1Q26
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C a m b i a n d o C o n t i g o 4. Efficiency Total income closed the quarter at COP 1,86 2.7 billion, increasing 8.5% in the year and decreasing 4.0% in the quarter. Operating expenses totaled COP 955.1 billion, an annual increase of 2.7% and a quarterly decrease of 6.4%. The decrease in operating expenses is mainly explained by a 13.1% decrease in general administrative expenses. The efficiency ratio, in terms of operating expenses/total income, was 51.3% for 2Q26, while the ratio of operating expenses to average assets was 2.7%. 5. Non-Controlling Interest Non-controlling interest reflected in Banco de Bogotá's consolidated income statement (COP 1,527 million) mainly arises from minority interests in Almaviva (4.2%), Megalínea (5.1%), and Aval Soluciones Digitales (61.1%).
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C a m b i a n d o C o n t i g o COP billions Abs. % Abs. % Assets: Cash and cash equivalents 9,039.3 11,424.9 8,466.9 (572.4) -6.3% (2,958.0) -25.9% Financial assets investment: Financial assets held for trading: Fixed income investments 1,153.6 2,755.0 3,414.7 2,261.1 196% 659.7 23.9% Equity investments 1,751.0 1,842.2 1,834.7 83.7 4.8% (7.5) -0.4% Derivatives instruments 638.3 543.4 680.0 41.7 6.5% 136.6 25.1% Total financial assets held for trading 3,542.9 5,140.6 5,929.5 2,386.5 67.4% 788.8 15.3% Financial assets available for sale: Fixed income investments 12,356.5 12,028.1 11,683.3 (673.2) -5.4% (344.8) -2.9% Equity investments 369.1 310.7 350.7 (18.4) -5.0% 40.1 12.9% Total financial assets available for sale 12,725.7 12,338.8 12,034.0 (691.7) -5.4% (304.7) -2.5% Held-to-maturity investments 3,471.7 3,646.3 3,741.7 270.0 7.8% 95.5 2.6% Investments provision (1.7) (1.5) (1.9) (0.2) 14.7% (0.5) 31.2% Total financial assets held for investment 19,738.6 21,124.2 21,703.3 1,964.6 10.0% 579.1 2.7% Loans & leases operations and receivables portfolio: Commercial loans and leases and other receivables 58,691.7 61,054.1 63,060.3 4,368.6 7.4% 2,006.2 3.3% Consumer loans and leases 20,286.1 21,985.4 22,664.5 2,378.5 11.7% 679.2 3.1% Mortgages and housing leases 12,135.2 14,159.6 14,666.3 2,531.1 20.9% 506.7 3.6% Microcredit loans 0.0 - - (0.0) -100.0% - Total loans & leases operations 91,113.0 97,199.1 100,391.2 9,278.2 10.2% 3,192.1 3.3% Interbank & overnight funds and others 302.0 2.1 2.9 (299.1) -99.1% 0.7 34.4% Total loans & leases operations and receivables portfolio 91,415.0 97,201.2 100,394.0 8,979.0 9.8% 3,192.8 3.3% Allowance for loans & leases operations and receivables portf. (4,735.5) (4,545.0) (4,645.7) 89.8 -1.9% (100.7) 2.2% Allowance for commercial loans & leases operations (2,848.1) (2,696.2) (2,763.6) 84.4 -3.0% (67.4) 2.5% Allowance for mortgage loans & leases operations (303.0) (341.4) (356.2) (53.2) 17.6% (14.8) 4.3% Allowance for consumer loans & leases operations (1,584.4) (1,507.4) (1,525.8) 58.5 -3.7% (18.4) 1.2% Allowance for microcredit loans (0.0) (0.0) (0.0) 0.0 -100.0% - 0.0% Total loans and leases portfolio at amortized cost 86,679.5 92,656.2 95,748.3 9,068.8 10.5% 3,092.1 3.3% Other accounts receivable 3,602.1 2,814.1 3,149.3 (452.7) -12.6% 335.2 11.9% Hedging derivatives 16.7 - - (16.7) -100.0% - Non-current assets held for sale (1) 19,998.5 41.4 41.8 (19,956.8) -99.8% 0.4 0.9% Investment in associates and joint ventures 9,703.1 9,986.6 7,960.2 (1,742.9) -18.0% (2,026.4) -20.3% Tangible assets 1,186.5 1,088.0 1,038.5 (148.0) -12.5% (49.4) -4.5% Intangible assets 1,456.7 1,464.8 1,474.8 18.1 1.2% 10.1 0.7% Income tax assets 1,638.1 1,617.8 1,453.8 (184.3) -11.3% (164.0) -10.1% Other assets 21.1 20.3 19.9 (1.2) -5.5% (0.4) -2.0% Total assets 153,080.3 142,238.3 141,056.9 (12,023.4) -7.9% (1,181.4) -0.8% Liabilities: Financial liabilities at fair value 378.8 403.5 732.6 353.8 93.4% 329.1 81.6% Deposits from clients at amortized cost 93,888.1 103,268.9 104,025.4 10,137.3 10.8% 756.5 0.7% Checking accounts 13,393.6 14,347.8 13,433.8 40.3 0.3% (914.0) -6.4% Time deposits 46,740.1 48,452.1 49,171.1 2,430.9 5.2% 719.0 1.5% Saving deposits 33,129.6 39,999.7 40,894.3 7,764.7 23.4% 894.5 2.2% Other deposits 624.8 469.3 526.2 (98.6) -15.8% 56.9 12.1% Borrowings 20,257.8 18,640.9 17,949.0 (2,308.8) -11.4% (691.9) -3.7% Interbank borrowings and overnight funds 3,596.0 4,871.5 6,486.5 2,890.5 80.4% 1,614.9 33.2% Borrowing from banks and others 5,026.4 5,303.0 5,008.4 (18.0) -0.4% (294.7) -5.6% Bonds 8,344.9 5,245.7 3,148.2 (5,196.6) -62.3% (2,097.5) -40.0% Borrowings from developments entities 2,552.3 2,545.0 2,651.1 98.8 3.9% 106.0 4.2% Leasing Liabilities 738.3 675.6 654.9 (83.4) -11.3% (20.7) -3.1% Total liabilities at amortized cost 114,145.9 121,909.8 121,974.4 7,828.5 6.9% 64.6 0.1% Hedging derivatives 22.6 25.6 18.1 (4.5) -20.0% (7.5) -29.4% Provisions 38.0 39.7 41.5 3.5 9.1% 1.8 4.5% Income tax liabilities 2.3 0.3 0.0 (2.3) -99.8% (0.3) -98.3% Employee benefits 239.2 272.5 246.8 7.6 3.2% (25.8) -9.5% Other liabilities (2) 21,269.7 3,080.2 3,198.0 (18,071.7) -85.0% 117.8 3.8% Total liabilities 136,096.5 125,731.6 126,211.3 (9,885.2) -7.3% 479.6 0.4% Equity: Attributable to shareholders equity 16,924.9 16,460.4 14,797.7 (2,127.2) -12.6% (1,662.8) -10.1% Non-controlling interests 58.9 46.2 48.0 (10.9) -18.6% 1.8 3.8% Total equity 16,983.8 16,506.7 14,845.7 (2,138.2) -12.6% (1,661.0) -10.1% Total liabilities and equity 153,080.3 142,238.3 141,056.9 (12,023.4) -7.9% (1,181.4) -0.8% (1) MFG was reclassified as a non-current asset held for sale. (2) MFG was reclassified as a non-current liability held for sale. Banco de Bogotá - Consolidated Balance Sheet PF 2Q25 1Q26 2Q26 △ 2Q26 / PF 2Q25 △ 2Q26 / 1Q26
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C a m b i a n d o C o n t i g o Miles de millones de pesos Abs. % Abs. % Abs. % Interest income: Loan portfolio interest 5,544.6 6,096.3 551.7 10.0% 2,782.5 2,877.5 3,218.8 436.3 15.7% 341.3 11.9% Interests on fixed income investments (1) 595.0 644.2 49.2 8.3% 305.5 410.3 233.9 (71.5) -23.4% (176.4) -43.0% Total interest income 6,139.6 6,740.6 600.9 9.8% 3,088.0 3,287.8 3,452.7 364.7 11.8% 164.9 5.0% Interest expense: Checking accounts 87.8 111.0 23.2 26.4% 43.3 56.7 54.3 11.0 25.4% (2.3) -4.1% Time deposits 2,016.1 2,278.5 262.3 13.0% 1,036.4 1,078.7 1,199.8 163.3 15.8% 121.1 11.2% Saving deposits 840.2 1,146.7 306.5 36.5% 423.6 516.6 630.2 206.5 48.8% 113.6 22.0% Total interest expenses on deposits 2,944.2 3,536.2 592.0 20.1% 1,503.4 1,652.0 1,884.3 380.9 25.3% 232.3 14.1% Borrowings 728.1 682.2 (45.9) -6.3% 336.4 344.0 338.1 1.8 0.5% (5.9) -1.7% Interbank and overnight funds 168.5 243.1 74.6 44.3% 57.6 110.5 132.6 75.0 130% 22.1 20.0% Borrowings from banks and others 142.2 129.4 (12.8) -9.0% 69.4 66.0 63.4 (6.0) -8.6% (2.6) -4.0% Bonds 268.4 161.9 (106.5) -39.7% 134.4 97.1 64.8 (69.6) -51.8% (32.3) -33.2% Borrowings from developments entities 112.8 117.5 4.7 4.1% 56.9 53.8 63.8 6.9 12.1% 10.0 18.6% Leasing Contracts 36.2 30.2 (6.0) -16.5% 18.2 16.7 13.6 (4.6) -25.1% (3.1) -18.4% Total interest expense 3,672.3 4,218.4 546.1 14.9% 1,839.7 1,996.0 2,222.4 382.6 20.8% 226.4 11.3% Net interest income 2,467.4 2,522.2 54.8 2.2% 1,248.3 1,291.8 1,230.3 (17.9) -1.4% (61.5) -4.8% Provisions for losses on loans and other impairments: Impairment for loan portfolio and accounts receivable 1,153.7 1,065.2 (88.5) -7.7% 519.3 469.6 595.6 76.3 14.7% 126.0 26.8% Expenses for allowance for investments 5.7 (2.3) (8.1) -141% 5.4 (2.9) 0.6 (4.9) -89.4% 3.5 -120% Recovery of charged-off assets (227.5) (165.4) 62.1 -27.3% (146.8) (82.8) (82.6) 64.2 -43.7% 0.2 -0.2% Impairment loss on financial assets, net 932.0 897.5 (34.5) -3.7% 378.0 383.9 513.6 135.6 35.9% 129.6 33.8% Net interest income after impairment loss on financial assets 1,535.4 1,624.7 89.3 5.8% 870.3 907.9 716.8 (153.5) -17.6% (191.1) -21.1% Fees and other services income: Trust activities 112.8 0.0 (112.8) -100.0% 57.6 0.0 0.0 (57.6) -100.0% - Banking service fees 422.3 418.9 (3.4) -0.8% 210.4 213.1 205.8 (4.7) -2.2% (7.3) -3.4% Credit and debit card fees 303.3 333.6 30.3 10.0% 146.9 169.0 164.6 17.7 12.1% (4.4) -2.6% Fees on checks and transfers 5.1 4.6 (0.5) -10.5% 2.6 2.4 2.2 (0.4) -16.3% (0.2) -8.7% Office service fees 1.3 1.0 (0.3) -26.2% 0.6 0.5 0.5 (0.2) -26.1% (0.0) -6.7% Warehousing fees 66.3 68.1 1.9 2.8% 34.2 36.5 31.6 (2.5) -7.4% (4.8) -13.2% Total Income from commissions and fees 911.0 826.1 (84.9) -9.3% 452.4 421.4 404.7 (47.7) -10.5% (16.7) -4.0% Expenses from commissions and fees 268.2 277.2 8.9 3.3% 136.0 134.6 142.5 6.5 4.8% 7.9 5.8% Total income from commissions and fees, net 642.8 549.0 (93.8) -14.6% 316.3 286.8 262.2 (54.1) -17.1% (24.6) -8.6% Other operating income: Derivatives and net foreign exchange gains (2) (62.7) (32.6) 30.1 -48.0% (28.4) (45.6) 13.0 41.4 -146% 58.7 -129% Net gain (loss) on negotiable investments 85.8 297.1 211.3 246% 42.1 46.0 251.1 208.9 496% 205.0 446% Net gain (loss) on sale of investments -49.6 79.7 129.4 -261% -53.5 83.0 -3.3 50.2 -93.8% (86.3) -104% Net Income on sale of assets held available for sale 0.1 0.7 0.5 441% 0.1 0.5 0.1 0.0 35.9% (0.4) -71.0% Equity method income 252.5 355.8 103.3 40.9% 110.3 166.8 189.0 78.7 71.3% 22.3 13.3% Dividends 13.6 14.0 0.4 2.6% 0.5 13.7 0.3 (0.2) -32.6% (13.3) -97.6% Other operating income 84.7 92.8 8.1 9.6% 48.6 42.2 50.6 2.0 4.2% 8.4 19.9% Total other operating income 324.3 807.5 483.1 149% 119.7 306.6 500.9 381.2 318% 194.4 63.4% Other expenses: Losses from sale of non-current assets available for sale 0.4 0.2 (0.1) -39.4% 0.3 0.2 0.1 (0.2) -82.6% (0.1) -69.0% Personnel expenses 604.3 628.3 23.9 4.0% 305.5 315.7 312.6 7.0 2.3% (3.1) -1.0% Administrative expenses 1,010.9 1,117.6 106.7 10.6% 515.7 598.1 519.5 3.8 0.7% (78.6) -13.1% Deterioration on other assets 0.9 0.4 (0.5) -54.6% 0.4 0.1 0.3 (0.1) -18.7% 0.3 509% Depreciation and amortization 148.0 164.3 16.3 11.0% 75.9 87.3 76.9 1.0 1.3% (10.4) -11.9% Other operating expenses 60.7 64.4 3.7 6.0% 31.8 18.6 45.8 14.0 44.0% 27.1 146% Total other expenses 1,825.2 1,975.1 150.0 8.2% 929.6 1,020.0 955.1 25.5 2.7% (64.9) -6.4% Income before tax expense 677.4 1,006.0 328.7 48.5% 376.7 481.3 524.8 148.0 39.3% 43.5 9.0% Income tax expense 162.6 279.4 116.8 71.8% 105.9 146.6 132.8 27.0 25.5% (13.8) -9.4% Income from continued operations 514.8 726.6 211.8 41.2% 270.9 334.7 391.9 121.1 44.7% 57.3 17.1% Income from discontinued operations 184.0 (21.4) (205.4) -112% 159.3 (21.4) - (159.3) -100.0% 21.4 -100.0% Non controlling interest (1.5) (2.1) (0.6) 40.1% (0.1) (0.6) (1.5) (1.5) 2134% (0.9) 146% Net income attributable to shareholders 697.2 703.0 5.8 0.8% 430.1 312.6 390.4 (39.7) -9.2% 77.8 24.9% (1) 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. (2) 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. Banco de Bogotá - Consolidated Income Statement △ 2Q26 / 1Q26 △ Acum.2026 vs. PF Acum.2025 PF Acum.2025 Acum.2026 PF 2Q25 1Q26 2Q26 △ 2Q26 / PF 2Q25