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AccessBankGhana Win a share of over GHS500K in cash and other rewards Deposit a minimum of GHS250 or more in your new or existing account and be on your way to winning amazing rewards. Promo runs from now to September 2025 Mar 2025 Mar 2024 Assets Cash and cash equivalents 5,595,171 3,065,276 Non-pledged trading assets 251,004 406,272 Investment securities 5,540,351 5,640,437 Loans and advances to customers 3,629,790 2,519,263 Property, equipment and right-of-use assets 623,035 455,578 Intangible assets 35,936 60,033 Deferred income tax asset 185,237 293,958 Current tax asset 241,403 11,387 Other assets 2,146,812 1,255,373 T otal assets 18,248,739 13,707,577 Liabilities Deposits from banks 127,937 119,404 Deposits from customers 14,465,429 10,237,054 Borrowings 1,145,951 1,380,450 Lease Obligation 58,790 46,224 Other liabilities 510,308 338,092 T otal liabilities 16,308,415 12,121,224 Equity Stated capital 400,000 400,000 Statutory reserve 626,202 559,215 Credit risk reserve 23,778 23,493 Retained earnings 1,179,160 710,533 Fair value reserve (288,816) (106,888) T otal equity 1,940,324 1,586,353 T otal equity and liabilities 18,248,739 13,707,577 Y ear ended 31 March 2025 Stated capital Statutory reserve Credit risk reserve Retained earnings Fair value reserve T otal At 1 January 2025 400,000 603,377 12,248 1,030,912 (288,816) 1,757,721 Profit for the period - - - 182,603 - 182,603 Changes in FV of financial assets - FVOCI - - - - - - T otal comprehensive income - - - 182,603 - 182,603 T ransfer to credit risk reserve - - 11,530 (11,530) - - T ransfer to statutory reserve - 22,825 - (22,825) - - Other movements in equity - 22,825 11,530 (34,355) - - At 31 March 2025 400,000 626,202 23,778 1,179,160 (288,816) 1,940,324 Year ended 31 March 2024 Stated capital Statutory reserve Credit risk reserve Retained earnings Fair value reserve T otal At 1 January 2024 400,000 536,263 14,986 558,376 (106,888) 1,402,737 Profit for the year - - - 183,616 - 183,616 Changes in fair value of finan- cial assets recognised through other comprehensive income - - - - - - T otal comprehensive income - - - 183,616 - 183,616 T ransfer to credit risk reserve - - 8,507 (8,507) - - T ransfer to statutory reserve - 22,952 - (22,952) - - T otal transactions with owners - 22,952 8,507 (31,459) - - At 31 March 2024 400,000 559,215 23,493 710,533 (106,888) 1,586,353 Mar 2025 Mar 2024 Cash flows from operating activities Profit before tax 280,928 282,487 Adjustments for: Depreciation on PPE and Right of Use 18,085 14,882 Amortisation of intangible assets 8,344 4,938 Interest expense on borrowings 26,393 38,368 Finance cost on lease obligation 2,749 1,027 Write off of PPE - 22 Gain on derecognition of leases (3,642) (2,434) Profit on disposal of property, plant and equipment (2) (92) Change in loans and advances 69,229 (175,671) Change in investment securities 75,880 (679,364) Change in other assets (402,084) (293,918) Change in deposits from customers 1,636,593 1,273,599 Change in deposits from banks 12,195 (19,768) Change in other liabilities (110,549) (157,368) Exchange loss on leases - 4,335 Exchange loss on borrowings 30,221 92,671 Effect of exchange rate changes on cash held (8,457) (8,287) T ax paid (103,975) (103,902) Net cash from operating activities 1,531,908 271,525 Cash flows from investing activities Purchase of property and equipment (14,613) (25,824) Purchase of intangible assets (521) (406) Proceeds from the sale of property and equipment 2 92 Net cash used in investing activities (15,132) (26,138) Cash flows from financing activities Repayment of principal portion of lease liability (4,762) (1,510) Drawdown on borrowings 148,000 1,036,524 Repayment of borrowings (17,991) (880,614) Net cash from financing activities 125,247 154,400 Net increase in cash and cash equivalents 1,642,023 399,787 Effect of exchange rate changes on cash held 8,457 8,287 Cash and cash equivalents at 1 January 3,944,691 2,657,202 Cash and cash equivalents at 31 March 5,595,171 3,065,276 3. QUANTIT A TIVE DISCLOSURES Mar 2025 Mar 2024 (a) Capital Adequacy Ratio 19.82% 22.24% (b) Non-performing loans 2.59% 3.81% (c) Liquid ratio 71.77% 70.31% 4. DEF AUL TS IN ST A TUTORY LIQUIDITY AND ACCOMPANYING SANCTIONS Mar 2025 Mar 2024 (a) Default in statutory liquidity Nil Nil (b) Default in statutory liquidity sanction (GHS‘000) Nil Nil (c) Other regulatory sanctions (GHS’000) Nil 2.2 Signed Signed Ama Sarpong Bawuah Olumide Olatunji Chairperson Managing Director