Earnings release
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Table of Contents 1 EXECUTIVE SUMMARY ......................................................................................................... 3 Growth ............................................................................................................................................................ 3 Risks and Strengths ............................................................................................................................................. 3 Profitability ...................................................................................................................................................... 3 Company Description ........................................................................................................................................... 3 Results ............................................................................................................................................................ 4 Financial Margin ................................................................................................................................................. 4 Non-Interest Income ............................................................................................................................................ 4 Operating Income ............................................................................................................................................... 4 Loan Portfolio .................................................................................................................................................... 4 Deposits .......................................................................................................................................................... 4 Capitalization .................................................................................................................................................... 4 Net Income by Subsidiary ...................................................................................................................................... 5 OPERATING RESULTS ........................................................................................................... 6 Results ............................................................................................................................................................ 6 Financial Margin ................................................................................................................................................. 6 Net Commissions and Fees .................................................................................................................................... 7 Insurance ......................................................................................................................................................... 7 FX Fees ........................................................................................................................................................... 7 Net Income by Leasing .......................................................................................................................................... 7 Other Operating Income (Expenses) ......................................................................................................................... 8 Non-Interest Expenses ......................................................................................................................................... 8 Information by Segment ........................................................................................................................................ 8 FINANCIAL SITUATION ........................................................................................................ 9 Cash and Equivalents ........................................................................................................................................... 9 Loan Portfolio with a credit risk stage 1 and 2 ............................................................................................................... 9 Loan Portfolio with Credit Risk Stage 3 .................................................................................................................... 10 Credit Ratings .................................................................................................................................................. 12 Deposits ........................................................................................................................................................ 12 Securities Investments ....................................................................................................................................... 13 Repurchase Agreements ..................................................................................................................................... 14 Financial Derivative Operations ............................................................................................................................ 14 Loan Securities Issued ........................................................................................................................................ 16 Incurred and Deferred Taxes ................................................................................................................................ 17 Capitalization Ratio of Banco Regional S.A. ................................................................................................................ 18 Value at Risk (VaR) ............................................................................................................................................ 18 Branch Network ............................................................................................................................................... 19 Alternative Channels ......................................................................................................................................... 19 Treasury Policy ................................................................................................................................................ 19 Internal and External Funding and Liquidity Sources ..................................................................................................... 20 Regional on the Mexican Stock Exchange (R.A) ........................................................................................................... 20 Analysis Coverage of Regional′s Stock ..................................................................................................................... 21
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Table of Contents 2 INTERNAL CONTROL ......................................................................................................... 22 RELATED PARTIES ............................................................................................................. 24 Loans to Related Parties (Banco Regional, S.A.) ........................................................................................................... 24 Loans to Related Parties (Start Banregio S.A. de C.V.) .................................................................................................... 24 INTEGRAL RISK MANAGEMENT ............................................................................................ 25 Ratings .......................................................................................................................................................... 25 CORPORATE STRUCTURE ................................................................................................... 26 Board of Directors ............................................................................................................................................ 27 Leadership Structure ......................................................................................................................................... 28 Dividend Policy ................................................................................................................................................ 28 ACCOUNTING STANDARDS AND CRITERIA ............................................................................. 29 Technical Note ................................................................................................................................................. 34 FINANCIAL STATEMENTS ................................................................................................... 37 Quarterly Income Statement ................................................................................................................................ 37 Income Statement YTD ....................................................................................................................................... 37 Statement of Financial Position: Assets .................................................................................................................... 38 Statement of Financial Position: Liabilities ................................................................................................................ 39 Statement of Financial Position: Stockholders Equity .................................................................................................... 39 Memorandum Accounts ...................................................................................................................................... 40 Financial Ratios (CNBV criteria) ............................................................................................................................. 41 CERTIFICATION ................................................................................................................ 42
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EXECUTIVE SUMMARY 3 EXECUTIVE SUMMARY Growth ▪ The commercial portfolio with credit risk stage 1, which includes loans for small and medium businesses, registered $152,233 million pesos during 3Q25. The commercial portfolio with credit risk stage 2, which includes loans for small and medium businesses registered $2,446 million pesos during 3Q25. ▪ On the other hand, Preferred Banking portfolio, which includes mortgages, auto credits and consumer credits such as credit cards, lay up $30,357 million pesos, representing a 9% annualized gain. ▪ Core deposits, formed by demand deposits and savings accounts as time de posits, reached $183,237 million pesos during the Third Quarter of 2025 , presenting a 9 % increase compared to the same quarter last year. Time deposits had a 9% growth compared to 3Q24. ▪ Cost of funding in domestic currency is 4.9% at the end of 3Q25. Risks and Strengths ▪ The Loans portfolio with credit risk stage 3 ratio was 1.6 % at the end of 3Q25, 38 basis points higher than the same quarter last year. ▪ Regional has credit provisions that cover 1.3 times its non-performing loan portfolio. ▪ Banco Regional’s capitalization ratio as of July 2025 is 14.6%. Profitability ▪ The financial margin at the end of 3Q25 was $3,905 million pesos, increasing 7% versus 3Q24. ▪ Net Income was $1,531 at the end of 3Q25, (5%) less than 3Q24. ▪ The Efficiency Index1 at the end of 3Q25 was 41.7%. Company Description Regional, S.A.B de C.V. (Regional) is a Mexican public company, which principal subsidiaries, Banregio Grupo Financiero, S.A. de C.V. (BanregioGF), Banco Regional S.A. IBM (Banregio) and Start Banregio, SOFOM (Start), grant credits and leases to medium and small businesses as well to individuals as their main activity. Banregio has presence in 2 2 federal entities through a 212 branches network, loca ted in: Aguascalientes, Baja California, Baja California Sur, Chihuahua, Coahuila, Ciudad de México, Durango, Estado de México, Guanajuato, Jalisco, Michoacán, Nuevo León, Puebla, Querétaro, Quintana Roo, San Luis Potosí, Sinaloa, Sonora, Tamaulipas, Veracruz, Yucatán and Zacatecas. Regional is a public traded company (R), its main subsidiary Banco Regional was founded in 1994. 1Last 12 months
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EXECUTIVE SUMMARY 4 San Pedro Garza Garcia, N.L. October 27th, 2025 . Regional, S.A.B. de C.V. (BMV: R.A) announced today its consolidated financial and operational results corresponding to 3Q25. The figures are in current million pesos and the percentage variations are compared with the same period of the previous year, unless otherwise specified. Results Regional, S.A.B. de C.V. generated at the en d of 3Q25 a net incom e of $1,531 million pesos, achie ving a 19.3% ROAE12. Financial Margin At the end of 3Q25 the financial margin registered $3,90 5 million pesos, showing an 7% increase compared to the same quarter last year. Non-Interest Income Non-Interest Income at the end of the Third Quarter of 2025 amounted $1,015 million pesos. The income from Net Fees stands apart, showing a year on year growth of 16%. Operating Income The operating income reached $2,106 million pesos, decreasing (5%) compared to the same period last year. The net income at the end of 3Q25: Loan Portfolio The loan portfolio with credit risk stage 1 reached a balance of $181,683 million pesos at the end of 3Q25, increasing 9% compared to the same quarter last year. It stands out the growth in commercial loans increasing 11%. The loan portfolio with credit risk st age 2 reached a balance of $3 ,353 million pesos at the end of 3Q25, with an increase of 20% compared to the same period last year. The non-performing loan ratio was 1.6% at the end of 3Q25, 38 basis points higher than that of 3Q24, and Regional has a coverage ratio of provisions for credit loan losses of 1.3 times the non-performing loan portfolio. Deposits Core deposits reached $183,237 million pesos at t he end of 3Q25 with an increase of 9% compared to the same quarter last year. T ime deposits stand out with a 9 % increase compared to the Third Quarter in 202 5, reaching a balance of $101,550 million pesos. Capitalization The capitalization ratio to total risk assets of Banco Regional, S.A. stood at 14.6% by July 2025. 1Last 12 months Net Income 9M25 vs (Million pesos) 3Q24 2Q25 9M24 Financial Margin 3,652 3,815 3,905 7% 2% 10,609 11,443 8% Total operating income 3,940 4,179 4,053 3% (3%) 11,577 12,276 6% Non interest expenses (1,733) (1,931) (1,947) 12% 1% (5,029) (5,704) 13% Operating Income 2,207 2,248 2,106 (5%) (6%) 6,548 6,572 0% Net income 1,604 1,639 1,531 (5%) (7%) 4,827 4,803 (0%) 2Q25 3Q25 3Q25 vs 9M24 9M253Q24
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EXECUTIVE SUMMARY 5 Net Income by Subsidiary During the Third Quarter of 2025, Banco Regional, S.A. generated 78 % of Regional’s total Net Income, while Start Banregio, S.A. de C.V. generated 15%, Inmobiliaria Banregio S.A. de C.V. 5% and Hey Banco S.A. Institución de Banca Múltiple, Banregio Grupo Financiero 1% of Regional’s net income. Financial Indicators The following chart shows information in a 12 month horizon in order to prevent distortions caused by seasonality. 1. Net Interest Margin NIM: Financial Margin of last 4 quarters / Average productive assets of the last 12 months. 2. Total Loans NIM LTM: (Financial margin of last 4 quarters adjusted by repos, cash equivalents, derivatives and margin calls) / (Average Total Loan with credit risk stage 1 + Total Loan with credit risk stage 2 of last 12 months). 3. Return on Average Equity (ROAE): Net income of last 4 quarters / Average stockholders’ equity of last 4 quarters. 4. Return on Average Assets (ROAA): Net income of last 4 quarters / Average total assets of last 4 quarters . 5. Return on Average Assets (ROAA) of total Loans: (Net income of last 4 quarters / (Average total assets of last 4 quarters (-) average balance of repos or last 4 quarters)). 6. Efficiency Ratio: Administration and promotion expenses of last 4 quarters / (Financial Margin + Commissions + Trading + Other Income) of last 4 quarters. 7. Loans to deposits: Loan portfolio at the end of the quarter / Core deposits at the end of the quarter. Financial ratios Last Twelve Months (LTM) 3Q24 2Q25 Net Interest Margin (NIM) (1) 6.5% 6.6% 6.6% 6.5% 6.3% (13 b.p.) (12 b.p.) Total Loans NIM LTM (2) 7.6% 7.5% 7.4% 7.3% 7.3% (28 b.p.) (6 b.p.) Return on Equity (ROAE) (3) 21.7% 21.3% 20.6% 20.1% 19.3% (247 b.p.) (89 b.p.) Return on Assets (ROAA) (4) 2.8% 2.8% 2.7% 2.6% 2.5% (24 b.p.) (11 b.p.) Return on Assets (ROAA) of Total Loans (5) 2.4% 2.4% 2.3% 2.2% 2.1% (36 b.p.) (11 b.p.) Efficiency Ratio (6) 39.5% 39.7% 40.3% 40.8% 41.7% 221 b.p. 84 b.p. Loans to deposits (7) 101.6% 105.4% 102.6% 105.3% 102.7% 105 b.p. (262 b.p.) Variation 3Q25 vs 3Q24 4Q24 1Q25 2Q25 3Q25
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OPERATING RESULTS 6 OPERATING RESULTS Results Regional, S.A.B. de C.V., r egistered a net income of $1, 529 million pesos at the end of September 2025, decreasing (5%) compared to the 3Q24, achieving a 19.2% ROAE13. The quarterly operating income reached $2,105 million pesos by the end of the Third Quarter of 2025 showing a decrease of (5%) in comparison to 3Q24. Financial Margin Financial margin in 3Q25 reached $3,905 million pesos, 7% higher than the same quarter last year. The int erest income registered a decline of (2%), reaching $7, 533 million pesos at the end of 3Q25, wh ile in terest expenses reached $3,628 million pesos showing a (10%) decrease. The adjusted financial margin for possible loan losses was of $3,447 million pesos in 3Q25, which represents a variation of 7% compared to 3Q24. Provisions for possible loan losses during 3Q25 amounted to $458 million pesos. 1Last 12 months Net Income 9M25 vs (Million pesos) 3Q24 2Q25 9M24 Financial Margin 3,652 3,815 3,905 7% 2% 10,609 11,443 8% Total operating income 3,940 4,179 4,053 3% (3%) 11,577 12,276 6% Non interest expenses (1,733) (1,931) (1,947) 12% 1% (5,029) (5,704) 13% Operating Income 2,207 2,248 2,106 (5%) (6%) 6,548 6,572 0% Net income 1,604 1,639 1,531 (5%) (7%) 4,827 4,803 (0%) 2Q25 3Q25 3Q25 vs 9M24 9M253Q24 Financial margin 9M25 vs (Million pesos) 3Q24 2Q25 9M24 Interest income 7,702 7,742 7,533 (2%) (3%) 22,276 22,909 3% Interest expense (4,050) (3,927) (3,628) (10%) (8%) (11,667) (11,466) (2%) Financial margin 3,652 3,815 3,905 7% 2% 10,609 11,443 8% Net provision for possible loan losses (419) (415) (458) 9% 10% (1,204) (1,285) 7% Adjusted financial margin for possible loan losses 3,233 3,400 3,447 7% 1% 9,405 10,158 8% Average productive assets 220,622 241,973 251,099 14% 4% 217,268 243,618 12% Net Interest Margin (NIM) 6.6% 6.3% 0.0% (662 b.p.) (631 b.p.) 6.5% 6.3% (25 b.p.) 2Q25 3Q25 3Q25 vs 9M24 9M253Q24
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OPERATING RESULTS 7 Net Commissions and Fees Net commissions and fees reached a total of $580 million pesos in 3Q25, showing a 16% increase in respect to 3Q24. Cards and Merchant Fees represent 48% of the total net commissions and fees and constitute the main source of income in this account. Insurance Insurance income by the end of 3Q25 were $179 million pesos, with a variation of 18% compared to 3Q24. FX Fees The result for FX Fees for the Third Quarter of 2025 reached a total of $209 million pesos, a decline of (23 %) compared to the same period of the previous year. Net Income by Leasing Net Income by pure leasing amounted a total of $47 million pesos in 3Q25, showing a (2%) decrease with respect to 3Q24. Income by Pure Leasing presented a decline of (3%) compared to the same period of the previous year. Commissions and fees 9M25 vs (Million pesos) 3Q24 2Q25 9M24 Cards and Merchant Fees 207 272 278 35% 2% 644 807 25% Current account services 61 59 59 (4%) (0%) 172 175 2% Online banking 14 14 14 (1%) (2%) 42 42 1% Trusts 47 40 60 27% 48% 125 145 16% Transfers 27 27 25 (5%) (7%) 72 78 9% Other fees 147 137 145 (2%) 6% 419 415 (1%) Net Fees 502 549 580 16% 6% 1,473 1,662 13% 2Q25 3Q25 3Q25 vs 9M24 9M253Q24 Insurance 9M25 vs (Million pesos) 3Q24 2Q25 9M24 Insurance 151 176 179 18% 2% 439 543 24% 2Q25 3Q25 3Q25 vs 9M24 9M253Q24 FX Fee 9M25 vs (Million pesos) 3Q24 2Q25 9M24 FX Fee 272 246 209 (23%) (15%) 767 714 (7%) 3Q25 vs 9M24 9M253Q24 2Q25 3Q25 Net Income by Pure Leasing 9M25 vs (Million pesos) 3Q24 2Q25 9M24 Income by Pure Leasing 70 77 68 (3%) (12%) 214 229 7% Depreciation of Asset by Pure Leasing (22) (22) (21) (5%) (2%) (72) (66) (8%) Net Income by Pure Leasing 48 56 47 (2%) (15%) 142 163 15% 2Q25 3Q25 3Q25 vs 9M24 9M253Q24
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OPERATING RESULTS 8 Other Operating Income (Expenses) During 3Q25, a loss of $409 million pesos was recorded under o ther expenses, representing a 53 % increase compared to 3Q24. Non-Interest Expenses Non-Interest Expenses by the end of 3Q25 were $1,947 million pesos, with a variation of 12% compared to 3Q24. Information by Segment In order to carry out the segmentation of the results for Regional, different business areas were subdivided into identifiable segments based on types of products and customer profile. Note: The figures presented are integrated with a different classification from the one used for the formulation of the financial statements, as they are grouped by combining accounting and operational records. Other Income (expense) operations 9M25 vs (Million pesos) 3Q24 2Q25 9M24 Asset Sales (15) (54) (6) (61%) (89%) 11 (106) (+100%) Credit Operation (99) (114) (111) 12% (2%) (285) (321) 12% Contributions to IPAB (169) (183) (182) 8% (0%) (488) (544) 12% Other Income / Expenses 14 102 (110) (+100%) (+100%) 112 6 (95%) Other income (expense) operations (266) (248) (409) 53% 65% (650) (964) 48% 2Q25 3Q25 3Q25 vs 9M24 9M253Q24 Non interest expenses 9M25 vs (Million pesos) 3Q24 2Q25 9M24 Compensations and Benefits (948) (1,059) (1,045) 10% (1%) (2,858) (3,142) 10% Administrative Expenses (480) (512) (540) 13% 6% (1,279) (1,514) 18% Operational expenses (1,428) (1,570) (1,585) 11% 1% (4,138) (4,656) 13% Rents, Depreciation and Amortization (218) (253) (254) 16% 0% (635) (739) 16% Taxes other than income tax (87) (108) (108) 24% 0% (256) (309) 21% Non-controllable expenses (305) (361) (362) 19% 0% (891) (1,048) 18% Non interest expenses (1,733) (1,931) (1,947) 12% 1% (5,029) (5,704) 13% 2Q25 3Q25 3Q25 vs 9M24 9M253Q24 Business Personal Markets Total Net adjusted margin 4,075 4,967 1,272 10,314 Non Financial Income 199 1,495 516 2,209 Total Income 4,273 6,462 1,788 12,523 Loans 148,150 37,080 0 185,230 Deposits 64,978 59,070 161,531 285,579
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FINANCIAL SITUATION 9 FINANCIAL SITUATION Cash and Equivalents At the end of 3Q25, Regional held a cash deposit balance of $15 ,956 million pesos, which presented an increase of 8% versus the balance registered on the same period last year. Out of the total cash deposits in 3Q25, $1,897 million pesos are restricted and held in the Monetary Regulation Deposit (constituted in Banco de México) which yield Banxico’s target rate. Loan Portfolio with a credit risk stage 1 and 2 The loan portfolio with credit risk stage 1 increased 9% at the close of 3Q25 with a balance of $182,638 million pesos. Noteworthy, the Commercial portfolio grew 9% at the end of 3Q25, representing Regional’s core business, reaching $152,233 million pesos. Additionally, the mortgage portfolio experienced an 11 % increase compared to the same period of last year. The loan portfolio with credit risk stage 2 had a balance of $3,353 million pesos at the end of 3Q25, with a variation of 20% compared to the same quarter of the previous year. The Commercial portfolio with credit risk stage 2 stands at $2,446 million pesos at the close of 3Q25, with an increase of 23% respect the same quarter of last year. Cash and Deposits (Million pesos) 3Q24 2Q25 Cash 1,832 1,712 1,628 (11%) (5%) Demand deposits 10,935 13,482 12,401 13% (8%) Others 77 41 30 (60%) (26%) Non restricted cash deposits 12,844 15,235 14,059 9% (8%) Demand deposits 1,942 1,396 1,897 (2%) 36% Restricted cash deposits 1,942 1,396 1,897 (2%) 36% Total Cash and due from Banks 14,786 16,631 15,956 8% (4%) 3Q25 3Q25 vs3Q24 2Q25
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FINANCIAL SITUATION 10 Loan Portfolio with Credit Risk Stage 3 As of September 2025, loan portfolio with credit risk stage 3 stood at $3,064 million pesos. The loans portfolio with credit risk stage 3 ratio was 1.6 % at the end of the Third Quarter of 2025, increasing 38 basis points in comparison to the same quarter last year. The coverage ratio of allowance for loan losses was 1.3 times the non-performing loan portfolio at the end of 3Q25. Of the total loan portfolio with credit risk stage 3, 82% corresponds to commercial loans, 8% to mortgages and 10% to consumer loans. Net loan portfolio (Million pesos) 3Q24 2Q25 Business loans 134,954 143,596 146,603 9% 2% Financial entities 4,244 5,581 5,492 29% (2%) Government 196 153 138 (30%) (10%) Commercial portfolio with credit risk stage 1 139,394 149,330 152,233 9% 2% Mortgage 15,236 16,086 16,515 8% 3% Consumer 11,699 12,599 12,935 11% 3% Total loan with credit risk stage 1 166,329 178,015 181,683 9% 2% Business loans 1,983 2,002 2,446 23% 22% Financial entities - - - 0% 0% Government - - - 0% 0% Commercial portfolio with credit risk stage 2 1,983 2,002 2,446 23% 22% Mortgage 488 589 566 16% (4%) Consumer 316 326 341 8% 5% Total loan with credit risk stage 2 2,787 2,917 3,353 20% 15% Total loan with credit risk stage 3 2,143 2,790 3,064 43% 10% Total loan 171,259 183,722 188,100 10% 2% (+/-) Deferred Items 332 634 671 +100% 6% Allowance for possible loan losses 3,593 3,906 3,990 11% 2% Other Receivables 41 38 38 (7%) 0% Net loan portfolio 168,039 180,488 184,819 10% 2% 3Q24 2Q25 3Q25 3Q25 vs Loans with credit risk stage 3 (Million pesos) 3Q24 2Q25 Business loans 1,667 2,245 2,515 51% 12% Financial Institutions - - - 0% 0% Government - - - 0% 0% Mortgage 223 221 230 3% 4% Consumer 253 324 319 26% (2%) Total loan with credit risk stage 3 2,143 2,790 3,064 43% 10% 3Q25 3Q25 vs3Q24 2Q25
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FINANCIAL SITUATION 11 Below is a breakdown of non-performing loans by segment at the end of 3Q25: Non Performing Loans Total (Millions pesos) Commercial Consumer Mortgage Total 3Q24 Balance at beginning of period 2,245 324 221 2,790 2,180 Performing portfolio entries Transfer of performing loans to NPL 706 216 52 974 756 Portfolio acquisition 0 0 0 0 0 Accrued interests not charged 56 26 4 86 180 NPL reversals Restructurations 0 0 0 0 0 Paid credits (221) (23) (28) (272) (385) Write-Offs (169) (212) (5) (386) (468) Transfers of NPL to performing portfolio (102) (12) (14) (128) (130) Balance at the end of the period 2,515 319 230 3,064 2,133 Third Quarter 2025
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FINANCIAL SITUATION 12 Credit Ratings On September 2025, the loan portfolio was rated at $188,100 million pesos, which required allowance for possible loan losses of $3,963 million pesos. The result of the integral score is shown below: 1Additional provisions are aligned with required provisions by Comisión Nacional Bancaria y de Valores (CNBV), through the Circular Única de Bancos (CUB). The current regulations in addition to the rating methodology are: ▪ Reserves arising from the interpretation of the consultation to the credit bureau and/or absence of the latter. Article 39 – CUB. Regardless of the provisions already stipulated by the Institution as a result of the credit portfolio rating, Institutions s hould provide additional loan loss provisions for loans granted and filed without the credit bureau´s consultation; this provision must account for 100% of the total loan granted. ▪ Provisions to reserve 100% of the interest due. "Non -collected deferred interest". -At the moment of transferring a performing loan to non-performing, the institution must create a provision equal to the non-collected accrued interest (B-6 CUB). Deposits Core deposits reached $183,237 million pesos with a 9% increase at the end of 3Q25. Time deposits increased 9% compared to the Third Quarter in 2024, while Demand deposits expanded 9%. At the end of 3Q25 cost of funding in domestic currency was of 4.9%. Credit Portfolio Rating Loan (Million pesos) Portfolio Commercial Consumer Mortgage Total Risk A-1 145,863 680 179 22 881 Risk A-2 24,694 254 92 6 352 Risk B-1 3,372 35 55 4 94 Risk B-2 1,814 18 38 5 61 Risk B-3 3,706 119 27 4 150 Risk C-1 2,624 137 54 9 200 Risk C-2 1,560 72 90 44 206 Risk D 2,882 679 207 36 922 Risk E 1,585 734 314 49 1,097 Credit Portfolio Rated 188,100 2,728 1,056 179 3,963 Pure Leasing Total Credit Portfolio 188,100 2,728 1,056 179 3,963 Allowance for possible loan losses 3,968 Additional allowances 5 Allowances for possible loan losses Core deposits (Million pesos) 3Q24 2Q25 Demand Deposits 75,049 82,269 81,687 9% (1%) From the public 92,743 91,133 100,381 8% 10% From Institutional Clients 763 1,119 1,169 53% 4% Time deposits 93,506 92,252 101,550 9% 10% Core Deposits 168,555 174,521 183,237 9% 5% 3Q25 3Q25 vs3Q24 2Q25
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FINANCIAL SITUATION 13 Average interest rates on core deposits and other liabilities, classified according to currency, to the end of September 2025, were as follows: Securities Investments The balance of the investment in securities portfolio at the end of 3Q25 stood at $54,460 million pesos, with a variation of 25% in comparison of 3Q24. Negotiable instruments reached $2,235 million pesos in 3Q25 compared to $5,874 million pesos in September 2024, registering a variation of (62%) which is mainly explained by a (43%) increase in the position of other debt instruments and an (72%) increase in the position of Governmental securities. It is importa nt to mention that of the $ 1,146 million pesos that Regional has in Other Debt Securities, 100% corresponds to highly solvent development banking securities. The investment in securities portfolio does not hold any securities issued by state-owned companies. Of the $54,460 million held in securities at the end of 3Q25, Regional has 98 % in government backed securities; therefore, Group's investments in securities reflect low risk exposure. The classification of investments is determined according to the administration’s intent at the moment of acquiring the securities investment. The securities for trading purposes and available for sale are valued at their market value, which is determined based on prices provided by a price supplier authorized by the CNBV. Adjustments resulting from the valuation for trading purposes are charged directly to income trading for the period and the adjustments from valuation on available for sale are charged to stockholders’ equity. Liability Rates Average Monthly Annualized Term (Million pesos) Balance Interest Rate % (days) Local Currency Demand deposits 62,991 84 1.6% Time deposits 95,048 558 7.0% 60 days Institutional Clients 1,130 8 8.6% 60 days Local currency core deposits 159,168 650 4.9% Foreign curency Traditional deposits foreign currency 19,657 17 1.1% Other liabilities rates Average Monthly Annualized Term (Million pesos) Balance Interest Rate % (days) Local currency Commercial Paper (Certificados Bursátiles) 4,714 31 8.0% 180 days Interbank loans 3,256 23 8.4% 2557 days Foreign Currency Interbank loans 184 1 4.1% 1827 days CCS 151 0 2.4%
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FINANCIAL SITUATION 14 Securities held to maturity are registered at their acquisition cost, with the profits earned affecting the results of the operation. Repurchase Agreements At the end of 3Q25 the amount of repurchase agreements transactions was $33,814 million pesos; with a variation of 49% in comparison to 3Q24. The repurchase agreements represent collateralized financing, where a lender or investor provides cash for financing in exchange for financial assets that provide protection in case of non -payment. Interests paid on repurchase transactions for the cash received as financ ing, are recognized in the period they are accrued and calculated at the agreed rate. In operations where Regional acts as a lender or investor, the financial assets received as collateral are registered in memorandum accounts. Financial Derivative Operations Financial derivative operations are contracts held with other entities that meet the following criteria: i) Their price is determined according to the price of other underlying assets; ii) One or more nominal amounts or payment provisions; or both, are included; iii) The underlying assets, nominal amounts, or payment provisions determine, along with the specific elements of each contract, the conditions for settlement of the instrument; or in certain cases, such as options, determine whether se ttlement is required at all; and iv) Cash settlements are allowed; otherwise, settlements are made through assets in such way that the other party finds itself in conditions similar to those that would prevail if the settlement had been made in cash. All financial derivative operations are carried out by Banco Regional. Investment in securities (Million pesos) 3Q24 2Q25 Governmental securities 3,878 376 1,089 (72%) +100% Other debt instruments 1,996 1,341 1,146 (43%) (15%) Negotiable instruments 5,874 1,717 2,235 (62%) 30% Governmental securities 26,389 44,206 50,984 93% 15% Other debt instruments 5,249 3,259 1,240 (76%) (62%) Instruments available for sale 31,639 47,465 52,224 65% 10% Governmental securities 6,095 - - (100%) 0% Other debt instruments - - - 0% 0% Instruments held to maturity 6,095 - - (100%) 0% Investment in securities total 43,608 49,182 54,460 25% 11% 3Q24 2Q25 3Q25 3Q25 vs Repurchase operations (Million pesos) 3Q24 2Q25 Governmental Securities 19,247 31,950 31,427 63% (2%) Bank securities 3,372 4,601 2,387 (29%) (48%) Other instrumental securities - - - 0% 0% Repurchase agreements 22,619 36,551 33,814 49% (7%) Governmental Securities - - - 0% 0% Collateral received and sold by the entity - - - 0% 0% 3Q24 2Q25 3Q25 3Q25 vs
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FINANCIAL SITUATION 15 Forwards (negotiation). - These are transactions that require a contract where the parties are willing to conduct the transaction (fair value), the buyer and seller both register assets an d liabilities. The buyer, at the moment of signing the contract, registers an asset at nominal value, which is valued at closing. The liabilities incurred are registered as per the contractual obligation set up at the signing of the contract and it maintai ns its nominal value at closing. On the other hand, the sellers’ assets remain at nominal value and liabilities are valued at fair value. The exchange rate used would be that published by Banco de México. At the end of September 2025, Regional held forward contracts for the following amounts: Increases or reductions in fair value and contract value are recognized in the income statement as trading income. Swaps (hedge and negotiation) - The contract value of assets and liabilities respectively, is registered and the value is determined at closing according to fair value of the receivable or payable cash flows. Receivable or payable cash flows in foreign currencies are valued at the exchange rates published by Banco de México. Increases or decreases that arise in the valuation of assets and liabilities are recognized as shareholder’s equity under the results for valuation of hedging instruments of cash flows where the primary position is registered. Fair value is determined by taking into account formal valuation techniques applied by specialized bank employees, and information provided by authorized prices vendors (VALMER). Hedging operations are intended to cover balance positions. As of September 30th, 2025, swap transactions for hedging purposes are as follows: In order to generate trading income, Regional utilizes these negotiation operations. As of September 30th, 2025, operations for negotiating swaps were as follows: Capped Swap. - A contract in which, through the payment of a premium, one party acquires the right, but not the obligation, to receive the spread between the maximum agreed interest rate and the market reference rate, when the reference rate is above the m aximum rate on the settlement date agreed upon and regarding the reference amount set in the contract. Buy Sale Domestic currency 1,960 2,012 Underlying asset (million pesos) Forwards Domestic currency 3,388 2,824 2,714 Notional Amount sep-25 Currency (Million pesos) Interest rates swap for hedging Notional Amount sep-24 Notional Amount jun-25 Domestic currency 14,467 15,644 14,883 Currency (Million pesos) Interest rates swap negotiation Notional Amount sep-24 Notional Amount jun-25 Notional Amount sep-25
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FINANCIAL SITUATION 16 An interest rate cap operation is made up of several Caplet’s. As of September 30th, 2025, Caplet’s operations were as follows: Loan Securities Issued At the end of 3Q25, it was issued under the current program “Dual de Emisión de Certificados Bursátiles” Start Banregio, which was authorized by the CNBV on June 27th, 2025 through official letter 153/1449/2025 and valid for 5 years. This program has the capacity to issue an amount up to $ 20,000 million pesos or its equivalent in dollars currency of the legal course of the United States of America or investment units. Of the authorized amount, there are commercial papers outstanding from Start Banre gio S.A. de C.V. for th e amount of $4,732 million pesos at the end of Third Quarter of 2025. Maturity Buy Sell Strike Price Domestic currency 3,524 3,524 10% 1.45 years Foreign currency 7 7 Currency (Million pesos) Caplet Operations
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FINANCIAL SITUATION 17 Incurred and Deferred Taxes The incurred and deferred income taxes in the Income Statement for 3Q25 amounted to $1,764 million pesos, showing a variation of 4% compared to the $1,692 million pesos recorded in 3Q24, which is explained by an increase in the base for the calculation of both incurred and deferred taxes. The breakdown of the deferred taxes shown on the Statement of Financial Position is explained on the below table: (Figures in million pesos) Regional and its subsidiaries currently have no outstanding tax receivables or payables. Deferred Taxes (Million pesos) Sep-24 Dec-24 Sep-25 Advanced Payments (277) (225) (281) Fixed assets, net 19 (84) (217) Valuation of derivatives and investments, net (64) (79) (137) Deferred Participation in profits (PTU) (37) (43) (44) Right-of-use asset under NIF D5, net (195) (101) (61) Deferred tax liability (554) (532) (740) Fiscal Losses 19 14 26 Deferred Fees 248 171 183 Labor liabilities 130 138 114 Preventive estimation for credit risks 1,144 1,161 1,263 Foreclosed assets, net 412 390 448 Accrued participation in profits (PTU) 79 112 90 Other deferred income 141 158 162 Deferred tax asset 2,173 2,144 2,286 Net (Charge) in Favor 1,619 1,612 1,546 Deferred Income Tax
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FINANCIAL SITUATION 18 Capitalization Ratio of Banco Regional S.A. The Capitalization Ratio (ICAP) for the month of July 2025 for Banco Regional S.A. was of 14.6 %, calculated by dividing its Net Capital of $24 ,495 million pes os by total risk assets of $ 167,818 million pesos. Over the last 12 months, net capital had an increase of 8%. The total risk assets present a growth of 8% in comparison to 3Q24 as a consequence of the growth of the company. 1 Capitalization Ratio of Banco Regional as of September 2024 and July 2025 For further information about capitalization, please consult the Investors Relations webpage of Regional on the “Banregio-Regulators-2025-Banco Regional-Capital Information” section http://regional.mx Value at Risk (VaR) In order to determine the value at risk (VaR), Regional uses the Historic Simulation Model, which has a confidence level of 99% and a one-day horizon. The results for 3Q25 are as follows: Capitalization ratio (Million pesos) 3Q24 2Q25 Tier 1 Capital 22,560 24,075 24,490 9% 2% Tier 2 Capital 43 5 5 (88%) 6% Net Capital 22,603 24,079 24,495 8% 2% Credit Risk Assets 134,236 142,804 142,914 6% 0% Market Risk Assets 8,343 10,169 10,198 22% 0% Operational Risk Assets 13,394 14,593 14,706 10% 1% Total Risk Assets 155,973 167,566 167,818 8% 0% Tier 1 14.5% 14.4% 14.6% 13 b.p. 23 b.p. Tier 2 0.0% 0.0% 0.0% (2 b.p.) 0 b.p. Capitalization Ratio 14.5% 14.4% 14.6% 11 b.p. 23 b.p. 3Q25 3Q25 vs3Q24 2Q25 Net Capital Net Capital Consumpt (%) Consumpt (%) Banregio 43.65 0.17% 47.26 0.19% Repos 40.03 0.16% 42.09 0.17% FX 0.30 0.00% 1.50 0.00% Derivatives* 0.36 0.00% 0.24 0.00% Metals 2.96 0.01% 3.43 0.01% Figures in millions * Trading portfolio Value at risk 3Q25 Average End of period VaR VaR
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FINANCIAL SITUATION 19 The following table shows VaR comparisons for Regional: Branch Network By the end of Septembrer 2025, the number of branches in the Group’s network stood at 212. Banregio has branches in 22 federal entities. Regional has a national market share 3.3% in commercial loans and 2.2% in core deposits, as of August 2025 according to information provided by Comisión Nacional Bancaria y de Valores (CNBV). Alternative Channels During the Third Quarter of 2025 , 96.8 million accumulated e -banking transactions were registered. Having a robust electronic banking platform allows us to offer services in a more efficient and accessible manner to all customers. Banregio’s ATM network processed 5.9 million transactions at t he close of September 2025, fulfilling all international security standards. By the end of September 2025, there was a network of 545 ATMs and 27,271 point of sale terminals (POS). Treasury Policy Treasury is the unit responsible for the day -to-day cash flow exchange for Regional’s subsidiaries and its clients, in order to later level their surplus or resource funding requirements. It is in charge of money market operations, which actively participate in financial markets. Net Capital Net Capital Consumpt (%) Consumpt (%) Swap IRS 13.25 5.22% 12.89 5.08% Swaps CCS 3.88 1.53% 3.74 1.47% Figures in millions Value at risk 3Q25 Derivatives (Coverage, positioning and expense protection in Dollars) Average End of period VaR VaR VaR Banregio * 15.50 21.94 30.95 45.56 43.65 Net Equity * 22,603 22,820 24,479 24,097 25,358 VaR / Net Equity 0.07% 0.10% 0.13% 0.19% 0.17% Figures in millions * Quarterly average 1Q24 2Q24 3Q24 4Q24 3Q25 2022 2023 2024 3Q25 Branches 151 161 170 172 Bank Modules 6 6 6 6 Banregio Spots 3 7 17 18 Exchange 17 18 16 16
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FINANCIAL SITUATION 20 Furthermore, it is in charge of centralizing Regional’s operations, which leads to a more efficient use of resources, as well as better operating control and allows an adequate management of market, counterparty, and liquidity risks. It is worth mentioning that policies governing the Treasury are established according to official measures of Banco de México, and the Comisión Nacional Bancaria y de Valores (CNBV), among other regulatory authorities. Internal and External Funding and Liquidity Sources Customers’ deposits are a source of funding for Regional. The trend of these resources has shown a stable growth through time, which favorably mitigates the risks of liquidity. The main sources of liquidity are: ▪ Internal: Deposit products offered to customers; such as checking accounts and time deposits. ▪ External: Call money, issuance of promissory notes in the inter -banking market, development banking and promotional funds, credit lines from banks, issuance in debt and capital markets, Banco de México’s funding through repurchase agreements to promote liquidity in the payment system and for the monetary regulation deposit, liquidity auctions with Banco de México , Permanent Liquidity Facility (FPL) with Banco de México and last resort loans with Banco de México. Regional on the Mexican Stock Exchange (R.A) On July 15, 2011 Banregio Grupo Financiero, S.A.B. de C.V. made an initial public offer of shares on the Bolsa Mexicana de Valores (BMV) with the ticker "GFREGIO", generating an increase in capital by $1,298 million pesos. Casa de Bolsa Santander is set as the market maker, in parallel; a buy -back fund authorized up to the amount of $2,500 million pesos is in place. This fund is established for the buy -sell of shares in order to support liquidity and avoid disorderly movements in prices. Regional is a public company incorporated in July 2016 and jointly with Banregio Grupo Financiero, S.A.B. of C.V. It carried out a corporate restructuring that was agreed upon by the Shareholders' General Assemblies of both entities in which Regional had the status of a merging company and Banregio Grupo Financiero S.A.B. de C.V. the quality of the merged company. After this merger, the shares representing the share capita l of Regional were registered in the "Registro Nacional de Valores" and listed on the Mexican Stock Exchange, assuming the status of a Public Limited Stock Company with variable capital but without acting as a Financial Group. Since its listing on the BM V, Regional has been characterized by a gradual increase in its trading volume and transactional activity, with a liquidity of 8.8 at the end of September 2025, which has positioned the stock in #23 place in the "Liquidity Index" of the BMV. At the end of 3Q25, the share price was $ 164.87 pesos. The average trading amount of RA reached $116,660,545.22 pesos at the end of 3Q25.
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FINANCIAL SITUATION 21 Analysis Coverage of Regional′s Stock According to internal rules and proce dures of the BMV, article 4.033.01 fraction VIII states that analysis coverage of its stocks should be done at least to one broker or credit institution. Regional informs that the following institutions give analysis coverage to our stock: Institution Analyst Mario Pierry Ernesto Gabilondo Otavio Tanganelli Eric Ito Eduardo Rosman Ricardo Buchpiguel Gustavo Schroden Brian Flores Pablo Ordoñez Alexis Solís Tito Labarta Beatriz Abreu Carlos Gomez Lopez Neha Agarwala Alejandra Marcos Eduardo López Ponce Jefferies Iñigo Vega Yuri Fernandes Marlon Medina Andrés Soto Danele Miranda Thiago Batista Olavo Arthuzo Ve por más Ariel Méndez Velázquez Signum Research Miguel Cabrera Bank Of America Merril Lynch Rodrigo OrtegaBBVA Bradesco BBI BTG Pactual Citi Intercam Jorge Pérez Araya Santander UBS GBM Itau BBA Goldman Sachs J.P. Morgan HSBC
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INTERNAL CONTROL 22 INTERNAL CONTROL In order to comply with the obligations stated in the Circular Única de Bancos, Internal Control activities and management of Banco Regional, S.A., Institución de Banca Múltiple, Banregio Grupo Financiero are re ported. In compliance with the guidelines of the Internal Control System (ICS) approved by the Board of Directors, Banco Regional, S.A., Institución de Banca Múltiple, Banregio Grupo Financiero meets the requierements established by regulatory authorities in this matter. The institution has a Controlling/ Auditing and Compliance Department responsible for improving efficiency through constant reviews and recommendations to enhance relevant processes; reduce asset deterioration by identifying and establishing measures to pr event, manage and mitigate risks; and ensuring compliance with Laws and regulations through policy and procedure documentation as well as evaluating internal the internal degree/ level of compliance. The institution has an Internal Audit Department which is completely independent from all other administrative areas that monitor the proper operation of Regional’s Internal Control System (ICS) Currently, the Regional holds an adequate segregation of duties and responsibilities across its business, administrative and operational units, which are supervised by the Surveillance and Control units as established in the institution’s policy and procedure manuals. The institution encourages integrity and ethics through its Institutional Code of Conduct which con tains the guidelines for an upright, prudent and transparent behavior to preserve the patrimony and trust placed in us by our customers, users, colleagues, suppliers and directors. Additionally, Regional promotes a culture of prevention and collaboration w ith competent authorities investigating money laundering and the financing of terrorism through the Annual Money Laundering Prevention Course. The institution updates policy and procedure manuals which regulate documentation, registration, and settlements performed by Regional; also establishing checkpoints, ensuring segregation of duties, the clear assignment of responsibilities, protection of information and prevention of illicit acts. The SCIB’s mission is to contribute to the adequate functioning of internal control in operations and in the generation and registry of information. The SCIB is composed of several elements: I. The Board of Directors, with support from the Audit Committee, the Corporate Practices Committee, the Remuneration Committee, the Risk Committee and Analysis of Financial Products Committee. II. General Management and its supporting areas, which include the Integral Risk Administration Unit (UAIR), Legal, and Internal Control. These areas are responsible for ensuring adequate levels of control and risk in the Group’s operations as well as regulatory compliance. III. Internal Auditing, External Auditing and the Commissioner (the commissioner applies only to Regional´s subsidiaries) as additional support structures to monitor the functioning of Regional’s Internal Control System and to give assurance on the reliability of the generated information. The Internal Auditing area reports to Audit Committee and is independent from all other administrative areas. The person responsible for the Internal Audit area is assigned by the Board of Directors, as proposed by the Audit Committee, and is responsible for the correct performance of the Internal Control System. Through the implement ation of
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INTERNAL CONTROL 23 auditing techniques and procedures, this person verifies its adequate functioning and ensures that policies, procedures, and conduct code are followed. IV. Management Team; responsible for the assurance of the SCIB according to the functions and responsibilities assigned; also as promoters for regulatory compliance as per their Regional’s regulations, in their respective areas of influence and the strategies defined by General Management. V. Documents that establish general control criteria that must be followed in the operation and registry of transactions, in the utilization of human, material and technological resources; in the security, opportunity, reliability, and use of information; and the proper compliance of the internal and external regulations. VI. The Institutional Code of Conduct which regulates the behavior that must be assumed by every director, officer or employee in the practice of their business -related activities and relationships with customers, suppliers, authorities and colleagues, in order to consolidate the Regional’s image as a solid and trusted company, always acting according to the law. This document is prepared by the CEO and approved by the Board of Directors. VII. Policy and procedure manuals which regulate documentation, registration, and settlements performed by the Regional; also establishing checkpoints, ensuring segregation of duties, the clear assignment of responsibilities, protection of information and prevention of illicit acts. VIII. Operational Risk Loss Control and Management Committee, whose function is to follow up on control initiatives aimed at preventing loss events. IX. The institution promotes a risk culture through the evaluation of the internal control course, which is directed to all employees of the institution. Additionally, a risk and control program is provided to new employees. X. General Management is responsible for implementing the Fraud Prevention Management Plan and has delegated the responsibility for drafting and monitoring the plan to the Internal Audit Department. The plan aims to prevent, detect, and respond to observable behaviors related to fraud management. The execution of projects associated with the Fraud Preve ntion Management Plan is the responsibility of the Technology, Security, Fraud Prevention, Human Resources, Compliance, and various business areas.
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RELATED PARTIES 24 RELATED PARTIES Loans to Related Parties (Banco Regional, S.A.) Loans granted by Banco Regional, S.A. to related parties to September 30th, 2025: Related parties according to article 73 of Ley de Instituciones de Crédito Amount Section I.- Individuals or legal entities that directly or indirectly control two percent or more of the securities representing the capital of the Institution, of the controlling company or of the financial entities and companies comprising the financial group to which, if any, the Institution itself belongs, according to the most recent shareholders' registry; $133 Section II.- Members of the board of the institution, the holding society or the financial entities and companies that comprise the financial group to which the institution belongs. $9 Section III.- Spouses and people related to the persons established in sections I and II of article 73. $261 Section V.- Legal entities as well as their advisors and officers, of the institution or controlling company of the financial group to which, if applicable, the institution belongs, whether they have direct or indirect control of ten percent or more of the securities representing their capital. $438 Section VII.- Legal entities in which any of the persons established in sections I to VI of article 73, as well as the people referred to in section VI of article 106 of the LIC, have direct or indirect control of ten percent or more of the securities representing their capital. $2,764 Total $ 3.605 Loans to Related Parties (Start Banregio S.A. de C.V.) Loans granted by Start Banregio S.A. de C.V. to related parties to September 30th, 2025: Related parties according to article 73 of Ley de Instituciones de Crédito Amount Section II.- Members of the board of the institution, the holding society or the financial entities and companies that comprise the financial group to which the institution belongs. $5 Section III.- Spouses and persons who are related by kinship to the individuals mentioned in sections I and II of article 73. $1 Section V.- Legal entities as well as their advisors and officers, of the institution or controlling company of the financial group to which, if applicable, the institution belongs, whether they have direct or indirect control of ten percent or more of the securities representing their capital. $207 Section VI.- Legal entities in which the officers of the institutions are directors or administrators or occupy any of the first three hierarchical levels in such legal entities. $1 Section VII.- Legal entities in which any of the persons established in sections I to VI of article 73, as well as the people referred to in section VI of article 106 of the LIC, have direct or indirect control of ten percent or more of the securities representing their capital. $77 Total $291
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CORPORATE STRUCTURE 25 INTEGRAL RISK MANAGEMENT Information regarding this issue may be obtained from the Integral Risk Management Report through the following link: http://regional.mx in the section “Banregio-Regulators”. Ratings According to the twelfth rule of the Capitalization Regulations "Full service banking institutions must reveal their level of risk to the public, according to the credit ratings allocated by two internationally renowned ratings agencies, which must be included in the notes of their financ ial statements. Such ratings must be given to the issuer on a national scale, and under no circumstances may they be older than twelve months", following are presented the ratings for Regional subsidiaries. On June 9th 2015, HR Ratings initiated covera ge of Banco Regional. On June 27th of 2025 HR Rating ratified the long-term rating to HR AAA with a stable outlook for Banco Regional and Start Banregio, meanwhile the short-term rating maintained at HR+1 for both of them. HR Ratings assigned HR AAA and HR+1 rating to the stock certificates dual program Start Banregio. HR Ratings June 27th 2025 Perspective Long Term Short Term Banco Regional, S.A. Stable HR AAA HR+1 Start Banregio S.A. de C.V. Stable HR AAA HR+1 Certificados Bursátiles Stable HR AAA HR+1 Moody´s started coverage of Banco Regional on December 19 th, 2022. As o f June 18 th 2025, Moody´s reaffirmed the long-term AA+.mx rating for local currency deposits and the short-term ML A-1.mx rating, changing the outlook to “Positive” from “Stable” for both. More information can be consulted on Moody’s web page https://www.moodyslocal.com/country/mx/ratings/finance Moody’s June 18th, 2025 Perspective Long Term Short Term Banco Regional S.A. Positive AA+.mx ML A-1.mx On June 18th 2025, Verum Calificadora de Valores confirmed the long -term counterparty risk rating “AAA/M” for Banco Regional, S.A. Institución de Banca Múltiple (Banregio) and Start Banregio, S.A. de C.V, meanwhile the short - term rating was “1+/M” for both of them. The out look on the long -term rating is “Stable”. On the other hand, the short- term portion of the dual program of stock certificates for an amount of up to MXN $10,000 million was ratified as ”1+/M”. For more information on this rating method, you can consult th e document available at www.verum.mx. Verum Calificadora de Valores May 27th, 2025 Perspective Long Term Short Term Banco Regional, S.A. Stable AAA/M 1+/M Start Banregio S.A. de C.V. Stable AAA/M 1+/M Certificados Bursátiles 1+/M
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CORPORATE STRUCTURE 26 CORPORATE STRUCTURE Regional is a public company incorporated in July 2016 and jointly with Banregio Grupo Financiero, S.A.B. of C.V. It carried out a corporate restructuring that was agreed upon by the Shareholders' General Assemblies of both entities in which Regional had the status of a merging company and Banregio Grupo Financiero S.A.B. of C.V. the quality of the merged company. After this merger, the shares representing the share capital of Regional were registered in th e "Registo Nacional de Valores" and listed on the Mexican Stock Exchange (BMV), assuming the status of a Public Limited Stock Company with variable capital but without acting as a Financial Group. Prior to Banregio Grupo Financiero S.A.B. of C.V. was exti nguished as a result of the merger, it invested in all but one of the shares of the representative capital of a sub -holding company that, once produced the effects of the merger, assumed the regime of a Holding Company of a new Financial Group, called Banregio Grupo Financiero, SA of C.V. On March 12, 2018 through the official letter UBVA / DGABV / 141/2018, the SHCP approved the corporate restructuring of Regional, through which Banregio Grupo Financiero S.A.B. of C.V. through a merger with the first, at the same time that a new financial group is constituted by the subsidiary institutions of the second. Finally, the SHCP approves the bylaws and the sole liability agreement entered into between the Financial Group and its subsidiary financial institutions. The inscription in the National Securities Registry of the shares representing the share capital of Regional, S.A.B. CV occurs under the cover of the official notice 153/11641/2018 issued by the CNBV on April 12, 2018. The information leaflet is available to the general public on the BMV portal, on the information portal of broadcasters of the CNBV as well as in the investor relations portal of Banregio Grupo Financiero in the section: “Regional - Reports and Presentations-Prospects”
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CORPORATE STRUCTURE 27 Board of Directors DIRECTORS (i) Ing. Jaime Alberto Rivero Santos (ii) Lic. Manuel G. Rivero Santos Lic. Manuel Gerardo Rivero Zambrano Ing. Roberto Miguel González Barragán Arq. Alejandra Rivero Roel Lic. Héctor Cantú Reyes Ing. Jorge Arturo Reyes García Lic. Ramiro Guadalupe Ramírez Garza (*) Ing. Alfonso González Migoya (*) C.P. Jorge Humberto Santos Reyna (*) Ing. Isauro Alfaro Álvarez (*) Lic. Juan Carlos Calderón Guzmán (*) C.P.N. Daniel A. Abut (*) C.P. Carlos Arreola Enríquez (*) C.P. Luis Miguel Torre Amione (*) C.P. José Antonio Quesada Palacios (*) C.P. Jorge Valdez González (*) Ing. Eugenio Garza y Garza (*) Refers to independent board members. (i) Refers to Honorary Chairman of the Board. (ii) Refers to Chairman of the Board. Information regarding this issue may be obtained through the following link: http://regional.mx in the section of Corporate Information/Board of Directors.
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CORPORATE STRUCTURE 28 Leadership Structure Chairman of the Board Regional Chief Executive Officer Regional Chief Executive Officer Banregio Grupo Financiero Advisor for Real Estate Projects SINCA Director Chief Financial Officer Chief Risk Officer Commercial Banking Officer Retail Banking Officer The total amount for retirement benefits and legal indemnifications due to terminations at the end of the Third Quarter of 2025 is $380.99 million pesos. The total amount for compensation, fees and benefits received by top officers of Regional was of $26.6 million pesos during the Third Quarter of 2025. This figure is primarily composed of salaries, year-end bonuses, and performance bonuses, which are given in cash. Dividend Policy Regional’s dividend policy is aligned with its operating results, financial situation, capital needs, fiscal considerations, growth estimates, and other factors that the members of the Board or shareholders deem convenient.
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TECHNICAL NOTE 29 ACCOUNTING STANDARDS AND CRITERIA Under which Regional is a stock company, it is subject to the “Disposiciones de Carácter General Aplicables a las Emisoras de Valores y a Otros Participantes del Mercado de Valores”, issued by the Comisión Nacional Bancaria y de Valroes (CNBV), which establishes the accounting regu latory framework to be used by Regional in the preparation of its consolidated financial statements. Those provisions stipulate that, where significant subsidiaries primarily carry out regulated financial activities, the financial statements of the controlling issuer shall be drawn up in accordance with the accounting regulatory framework dictated by the relevant supervisory authorities of the subsidiary. Based on the above and given that the significant subsidiary of Regional is a financial group, Regiona l should apply the accounting regulatory framework for financial group holding companies issued by CNBV. This regulatory framework stipulates that holding companies of financial groups must comply with the accounting guidelines of the Mexican Financial Re porting Standards (NIFs), issued and adopted by the Consejo Mexicano de Normas de Información Financiera y Sostenibilidad , A.C. (CINIF), and other provisions of the regulatory financial reporting framework issued by the CNBV that are applicable, including specific standards of recognition, valuation, presentation and disclosure. Furthermore, in accordance with the accounting rules, there is no need to re -express financial statements from January 2008, and previous years reined in the weight of the last upda te period, in this case December 2007. Regional has prepared its statement of financial position considering its level of liquidity or enforceability, as applicable, as well as its statement of comprehensive income, according to the presentation required by the CNBV, which has the objective of present the information about the operations of the Financial Group, also other economic events that affect Regional, even if they do not necessarily proceed from decisions or transactions derived from the proprietaries of the Company in their stockholders character, during the period. In accordance with the Accounting Criteria, in lack of a specific accounting criterion from the Commission, the following must be applied in a supplementary way, according t o the Estab lished on the NIF A -1, Chapter 90, “Supplementary”, and in this order: NIIF approved and issued by the International Accounting Standards Board (IASB), as well as the Generally Accepted Accounting Principles applicable in the U.S., both official and not of ficial sources as established in the 105 topic of the Financial Accounting Standards Board (FASB) codification, issued by the Financial Accounting Standards Board (US GAAP) or, if applicable, any accounting norm that is part of an official and acknowledged set of norms. In accordance with IFRS A-1, Chapter 90, Supplementary, while using a supplementary standard, this fact should be disclosed in notes to the financial statements, in addition to information such as a brief description of the transaction or other event for which the suppletory standard is used; the name of the supplementary rule, the agency issuing it, the date on which the additionality began, a brief commentary on the objective, scope and accounting recogniti on rules contained in the supplementary standard as well as the reasons for its use, and during the period in which the standard originally used as a supplemental rule is replaced by another additional rule the important differences between the original and the newly adopted supplementary rule should be discussed. In addition, according to Law, the Commission may order that financial statements of credit institutions be published with the relevant modifications, during the terms that at the effect be established. The consolidation is accomplished based on the financial statements of the subsidiaries. The subsidiaries are consolidated since the date that have been controlled by Regional and will not be consolidated when that control
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TECHNICAL NOTE 30 is lost. All the balances and material transactions between companies have been eliminated for consolidation effect. TRANSITION OF INTERBANK EQUILIBRIUM INTEREST RATE Circular 3/2023 and 4/2023 published by Banco de México on 13 April 2023, relating to the Transition from the TIIE to a longer term to a business day. Regarding the Funding TIIE, it is stated that from 1 January 2024, financial institutions that enter into contracts to formalize new credits or transactions should refrain from using as a reference in such contracts Interbank Interest Rates in National Currency ( TIIE) at 91 and 182 days; and that as of 1 January 2025 Financial Institutions that enter into contracts for formalizing new loans or operations must refrain to use the TIIE in national currency for a period of 28 days as a reference in these contracts. However, the Institutions may continue to use, as a reference rate, 91 and 182 days the TIIE, as well as 28 days TIIE, only for those credits or transactions that are carried out under contracts concluded prior to 1 Ja nuary 2024 and 1 January 2025 respectively, until the expiry of those contracts. AMENDMENT TO THE GENERAL PROVISIONS APPLICABLE TO CREDIT INSTITUTIONS 1) During the third quarter of 2025, the amendments to the Accounting Criteria of the “General Provisions Applicable to Credit Institutions” were published in the Official Gazette of the Federation (DOF), summarized as follows. Special accounting criteria an d records : Mechanisms are established through which institutions may request authorization from the CNBV to apply special accounting criteria or records different from those set forth in the standard banking regulation, when deemed necessary as a result of emergency declarations or natural disasters, or during financial recovery processes or corporate restructurings. Valuation of non–short-term traded equity investments: A new item is incorporated into the financial statements within the section of Other Co mprehensive Income (OCI), called “Valuation of Marketable Financial Instruments (MFI),” whose purpose is to reflect the valuation of equity investments that are not traded in the short term and that the entity has chosen to record in OCI. Convergence with the Conceptual Framework of the NIF: Clarifications are incorporated into the CNBV accounting criteria with the purpose of aligning them with the Conceptual Framework of the Mexican Financial Reporting Standards (NIF). The changes made have no impact on Regional. 2) With the objective of clarifying the transfer of housing loans acquired from the “Instituto del Fondo Nacional de la Vivienda para los Trabajadores” (INFONAVIT) or the “Fondo de la Vivienda del Instituto de Seguridad y Servicios Sociales de lo s Trabajadores del Estado” (FOVISSSTE) to stage 3 credit risk loan portfolios, a reform to paragraph 93 of Criterion B -6 “cartera de crédito” in annex 33 of the “Disposiciones de carácter general aplicables a las instituciones de crédito” was published in the “Diario Oficial de la Federación” on December 30, 2024. The amendment now reads as follows: The transfer of loans acquired by the entity from INFONAVIT or FOVISSSTE under the ROA payment modality to Stage 3 credit risk loan portfolios will follow the time frame established in item 5 of the previous paragraph (90 days) plus an additional 90-day period, meaning that the transfer to Stage 3 credit risk loan portfolios must not exceed 180 calendar days from the date of occurrence of any of the following events:
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TECHNICAL NOTE 31 a) For newly originated loans, from the date of initial recognition of the loan in the accounting records of INFONAVIT or FOVISSSTE; b) The borrower begins a new employment relationship with a new employer; or c) The entity receives partial payment of the corresponding amortization. The exception contained in this item will apply as long as each payment made represents at least 5% of the agreed -upon amortization. The changes made have no impact on Regional.
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TECHNICAL NOTE 32 ACCOUNTING STANDARDS AND IMPROVEMENTS TO NIF Improvements to NIF 2025 In December 2024, the Mexican Financial Reporting and Sustainability Standards Council, A.C. (CINIF) issued the document entitled “Mejoras a las NIF 2025”, which includes specific amendments to certain existing NIFs. The main improvements that result in accounting changes are as follows: NIF A-1, Conceptual Framework for Financial Reporting Standards – Effective for annual periods beginning on or after January 1, 2025, with early adoption permitted in 2024. Any resulting changes must be recognized in accordance with NIF B -1, Accounting Changes and Error Corrections. This improvement clarifies the disc losure requirements for significant accounting policies, emphasizing the inclusion of entity -specific information and how the NIF requirements have been applied to the entity’s particular circumstances. NIF B-2, Statement of Cash Flows – Effective for annual periods beginning on or after January 1, 2025, with early adoption permitted in 2024. Any resulting changes must be recognized in accordance with NIF B -1. This improvement adds disclosure requirements regarding supplier financing arrangements. NIF B-15, Foreign Currency Translation – Effective for annual periods beginning on or after January 1, 2025, with early adoption permitted in 2024. Any resulting changes must be recognized in accordance with NIF B -1. This improvement establishes the applicable standards for currency exchangeability. NIF C -19, Financial Instruments – Liabilities, and NIF C -20, Financial Instruments – Receivables – Effective for annual periods beginning on or after January 1, 2026, with early adoption permitted in 2024. Any resulting changes must be recognized in accordance with NIF B -1. This improvement introduces disclosure requirements applicable to Public Interest Entities (PIEs), requiring information that allows users of financial statements to understand the uncertainty of future cash flows related to such financial instruments, whether from the perspective of an investor or issuer. Regional’s Management estimates that the adoption of these improvements to the NIF will not result in significant effects. Improvements to NIF 2024 In December 2023, the Mexican Financial Reporting and Sustainability Standards Council, A.C. (CINIF) issued the document entitled “Mejoras a las NIF 2024 ”, which contains specifi c changes to some existing NIFs The main improvements that generate accounting changes are described below. NIF A-1 Conceptual Framework of Financial Reporting Standards - It enters into force for the periods beginning on 1 January 2025, allowing its early implementation from 2024 if the disclosures of the specific NIFs applic able to the corresponding entity type are adopted in advance. It includes the definition of entities of public interest and requires that it be disclosed whether the entity is considered a public interest entity or a non -public interest. It divides NIF dis closure requirements into: (i) disclosures applicable to all entities in general (entities of public interest and non-entities), and (ii) mandatory additional revelations only for entities of general interest. Any change that results must be recognized in accordance with NIF B-1 Accounting changes and bug fixes.
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TECHNICAL NOTE 33 NIF B-2, Cash Flow Statement / NIF B-6, Financial Situation Statement / NIF B -17, Determination of Reasonable Value / NIF C -2, Investment in Financial Instruments/ NIF C -16, Deterioration of Invoic eable Financial Instrument / NIF C-20, Capital Injections and Interest Injects / NIF 24, Recognition of the effect of the application of the new reference interest rates - It enters into force for the periods beginning on 1 January 2024, allowing its early implementation in 2023. It changes the term "financial instruments to collect or sell" to “financial instruments for collect and sell”. Any accounting change that results must be recognized in accordance with IFRS B-1 Accounting changes and bug fixes. The improvements of 2024 had no effect on the consolidated financial statements of Regional.
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TECHNICAL NOTE 34 Technical Note The financial information contained in this report is based on the financial statements of Regional, S.A.B. de C.V. and has been prepared in accordance with the accounting rules and principles established by the National Banking and Securities Commission (CNBV). Following the rules of the CNBV's Circular Única de Bancos, the financial statements of Regional have been prepared on a consolidated basis with its subsidiary Banregio Grupo Financiero and Hey Controladora, S.A. de C.V. Subsidiaries consolidated in the aforementioned Financial Group include Banco Regional, S.A Institución de Banca Múltiple, Operadora Banregio, S.A. de C.V. Sociedad Operadora de Sociedades de Inversión and Servicios Banregio, S.A. de C.V. as shown in the "Corporate Structure" section of this document. Unless otherwise specified, the figures in this document are shown in millions of pesos. Certain amounts and percentag es included in this document have been adjusted for rounding. Consequently, the figures presented in different tables may vary slightly and the figures appearing as such in certain tables may not be an arithmetic sum of the preceding figures.
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APPENDIX 1 35 APPENDIX 1 – Credit Breakdown Credit Breakdown Loan type / Institution Current year [member] Up to 1 year [member] Up to 2 years [member] Up to 3 years [member] Up to 4 years [member] Up to 5 years or more [member] Current year [member] Up to 1 year [member] Up to 2 years [member] Up to 3 years [member] Up to 4 years [member] Up to 5 years or more [member] Credit Breakdown [items] Banks (synopsis) NAFIN No 5/30/2016 5/25/2026 9.05% 5.44% 917,897,001.59 145,980,699.00 - - - - 33,088,310.08 584,220.43 - - - - FIRA No 10/7/2016 9/7/2035 8.14% 3.69% 129,796,005.06 272,609,569.13 71,200,630.54 98,650,520.82 235,787,683.22 850,497,174.41 - 14,179,885.60 5,934,680.74 28,646,188.93 27,959,505.45 74,145,397.59 SHF No 12/28/2016 11/30/2031 8.10% 0.00% - - - - - 558,678,552.20 - - - - - - NAFIN START No 6/17/2025 2/6/2026 10.15% 0.00% 7,243,067.44 2,730,204.23 - - - - - - - - - - FIRA START No 6/19/2020 9/2/2030 6.75% 5.23% 2,945,485.16 25,316,028.13 26,186,631.35 8,169,085.37 2,353,401.89 1,643,179.96 - - - - 10,890,005.23 - BANREGIO No 3/29/2019 12/18/2031 12.25% 0.00% 3,972,876,323.70 915,005,343.69 2,559,984,326.98 2,580,793,100.14 4,524,199,355.90 2,309,759,087.25 647,988,187.40 3,579,905.55 - 145,012,358.40 223,258,261.46 111,355,920.09 TOTAL 5,030,757,882.95 1,361,641,844.18 2,657,371,588.87 2,687,612,706.33 4,762,340,441.01 3,720,577,993.82 681,076,497.48 18,344,011.58 5,934,680.74 173,658,547.33 262,107,772.14 185,501,317.69 Guaranteed (banks) TOTAL Commercial banks TOTAL Other banking loans TOTAL Total banks Current year [member] Up to 1 year [member] Up to 2 years [member] Up to 3 years [member] Up to 4 years [member] Up to 5 years or more [member] Current year [member] Up to 1 year [member] Up to 2 years [member] Up to 3 years [member] Up to 4 years [member] Up to 5 years or more [member] Public and private placements [synopsis] Listed on stock exchanges (unsecured) START 01725 No 4/24/2025 10/9/2025 8.01% 224,996,800 START 01925 No 5/8/2025 10/23/2025 8.00% 125,166,667 START 02525 No 6/5/2025 11/20/2025 8.00% 341,454,667 START 02825 No 6/12/2025 11/27/2025 8.01% 1,006,008 START 03025 No 7/3/2025 12/18/2025 8.00% 31,041,333 START 03125 No 7/10/2025 1/8/2026 8.01% 100,600,750 START 03225 No 7/17/2025 10/9/2025 7.91% 425,863,244 START 03325 No 7/17/2025 1/8/2026 8.01% 142,631,900 START 03425 No 7/24/2025 10/16/2025 7.92% 602,718,860 START 03525 No 7/24/2025 1/8/2026 8.02% 104,301,196 START 03625 No 7/31/2025 10/23/2025 7.90% 277,364,717 START 03725 No 8/7/2025 10/30/2025 7.91% 301,779,750 START 03825 No 8/7/2025 1/22/2026 8.01% 109,654,818 START 03925 No 8/14/2025 11/6/2025 7.91% 552,416,944 START 04025 No 8/21/2025 11/13/2025 7.92% 314,898,040 START 04125 No 8/21/2025 2/5/2026 8.02% 118,341,741 START 04225 No 8/28/2025 11/20/2025 7.90% 459,604,350 START 04325 No 9/25/2025 12/18/2025 7.90% 469,617,517 TOTAL 4,703,459,301 Bursátiles listadas en bolsa (con garantía) TOTAL Private placements (unsecured) TOTAL Private placements (guaranteed) TOTAL Total public and private placements Domestic Currency [member] Foreign Currency [member] Time Period Time Period Foreign Institution (Yes/No) Contract Date Maturity Date Rate or/and Surcharge Designation Foreign Institution (Yes/No) Contract Date Maturity Date Rate or/and Surcharge Pesos Rate or/and Surcharge Dollars Designation Domestic Currency [member] Foreign Currency [member] Time Period Time Period
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APPENDIX 1 36 Current year [member] Up to 1 year [member] Up to 2 years [member] Up to 3 years [member] Up to 4 years [member] Up to 5 years or more [member] Current year [member] Up to 1 year [member] Up to 2 years [member] Up to 3 years [member] Up to 4 years [member] Up to 5 years or more [member] Other interest bearing current and non current liabilities [synopsis] Other interest bearing current and non current liabilities (synopsis) TOTAL Total Other interest bearing current and non current liabilities Current year [member] Up to 1 year [member] Up to 2 years [member] Up to 3 years [member] Up to 4 years [member] Up to 5 years or more [member] Current year [member] Up to 1 year [member] Up to 2 years [member] Up to 3 years [member] Up to 4 years [member] Up to 5 years or more [member] Suppliers [synopsis] TOTAL Total suppliers Current year [member] Up to 1 year [member] Up to 2 years [member] Up to 3 years [member] Up to 4 years [member] Up to 5 years or more [member] Current year [member] Up to 1 year [member] Up to 2 years [member] Up to 3 years [member] Up to 4 years [member] Up to 5 years or more [member] Other non-interest bearing current and non current liabilities [synopsis] Other non-interest bearing current and non current liabilities Dividends payable No NA NA NA Sundry creditors No NA NA NA 2,905,459,371.11 Foreign exchange payable from buy-sale transactions No NA NA NA 213,017,238.95 Provisions from varous operations No NA NA NA 481,006,131.87 Retained taxes and contributions No NA NA NA 2,776,341.93 Security deposits No NA NA NA 353,921,174.38 Deposits to apply No NA NA NA 178,335,006.52 Insurance No NA NA NA 23,912,120.12 Maintenance provisions No NA NA NA 135,765,804.06 Certfied checks No NA NA NA 146,672,860.54 Credit Letters No NA NA NA 38,549,080.89 Provisions from seniority and legal obligations No NA NA NA - Holdings payable No NA NA NA 23,346.50 Cashier's check No NA NA NA 216,787,513.67 Rents No NA NA NA - TOTAL 4,696,225,990.53 Total other non-interest bearing current and non current liabilities Total loans Designation Domestic Currency [member] Foreign Currency [member] Time Period Time Period Domestic Currency [member] Foreign Currency [member] Time Period Time Period Foreign Institution (Yes/No) Contract Date Maturity Date Rate or/and Surcharge Foreign Institution (Yes/No) Contract Date Maturity Date Rate or/and Surcharge Designation Designation Domestic Currency [member] Foreign Currency [member] Time Period Time Period Foreign Institution (Yes/No) Contract Date Maturity Date Rate or/and Surcharge
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FINANCIAL STATEMENTS 37 FINANCIAL STATEMENTS Quarterly Income Statement Income Statement YTD Quarterly Income Statement (Million pesos) Interest Income 7,702 7,930 7,634 7,742 7,533 Interest Expenses (4,050) (4,161) (3,911) (3,927) (3,628) Financial Margin 3,652 3,769 3,723 3,815 3,905 Net reserves (419) (444) (412) (415) (458) Financial Margin adjusted for credit risks 3,233 3,325 3,311 3,400 3,447 Net Commissions and fees 502 563 533 549 580 Pure leasing 48 41 60 56 47 Insurance 151 221 189 176 179 FX Fees 272 286 259 246 209 Other Income (expense) operations (266) (241) (307) (248) (410) Non interest expenses (1,733) (1,882) (1,826) (1,931) (1,947) Operating Income 2,207 2,313 2,218 2,248 2,106 Subsidaries Net Income (13) (3) (5) - - Pre-tax Income 2,194 2,310 2,213 2,248 2,106 Income Tax (590) (617) (580) (609) (575) Net Income 1,604 1,693 1,633 1,639 1,531 3Q24 4Q24 1Q25 2Q25 3Q25 Income Statement YTD (Million pesos) Interest Income 22,276 30,206 7,634 15,376 22,909 Interest Expenses (11,667) (15,828) (3,911) (7,838) (11,466) Financial Margin 10,609 14,378 3,723 7,538 11,443 Net reserves (1,204) (1,648) (412) (827) (1,285) Financial Margin adjusted for credit risks 9,405 12,730 3,311 6,711 10,158 Net Commissions and fees 1,473 2,036 533 1,082 1,662 Pure leasing 142 183 60 116 163 Insurance 439 661 189 365 543 FX Fees 767 1,053 259 505 714 Other Income (expense) operations (650) (891) (307) (555) (964) Non interest expenses (5,029) (6,911) (1,826) (3,757) (5,704) Operating Income 6,548 8,861 2,218 4,466 6,572 Subsidaries Net Income (28) (31) (5) (5) (5) Pre-tax Income 6,520 8,830 2,213 4,461 6,567 Income Tax (1,693) (2,310) (580) (1,189) (1,764) Net Income 4,827 6,520 1,633 3,272 4,803 3M25 6M25 9M259M24 12M24
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FINANCIAL STATEMENTS 38 Statement of Financial Position: Assets Statement of Financial Position, Assets (Million pesos) Cash deposits 14,786 13,001 12,531 16,631 15,956 Investment in securities 43,608 43,929 46,164 49,182 54,460 Trading instruments 5,874 4,675 3,078 1,717 2,235 Instruments available for sale 31,639 37,654 43,086 47,465 52,225 Instruments held to maturity 6,095 1,600 - - - Estim. credit losses for invest. in Financial Instruments - - - - - Derivatives 358 414 309 316 336 Repurchase agreements - - - - - Commercial 139,394 144,010 147,525 149,330 152,233 Business Loans 134,954 139,386 141,603 143,596 146,603 Financial Entities 4,244 4,447 5,756 5,581 5,492 Government Entities 196 177 166 153 138 Consumer 11,699 12,073 12,129 12,599 12,935 Mortgage 15,236 15,585 15,844 16,086 16,515 Total Loan with credit risk stage 1 166,329 171,668 175,498 178,015 181,683 Commercial 1,983 2,339 2,134 2,002 2,446 Business Loans 1,983 2,339 2,134 2,002 2,446 Financial Entities - - - - - Government Entities - - - - - Consumer 316 314 331 326 341 Mortgage 488 533 543 589 566 Total Loan with credit risk stage 2 2,787 3,186 3,008 2,917 3,353 Commercial 1,667 1,793 1,963 2,245 2,515 Business Loans 1,667 1,793 1,963 2,245 2,515 Financial Entities - - - - - Government Entities - - - - - Consumer 253 238 293 324 319 Mortgage 223 219 224 221 230 Total Loan with credit risk stage 3 2,143 2,250 2,480 2,790 3,064 Loan portfolio 171,259 177,104 180,986 183,722 188,100 (+/-) Deferred Items 332 552 597 634 671 Allowance to possible loan losses 3,593 3,677 3,737 3,906 3,990 Other receivables 41 40 39 38 38 Net Loan Portfolio 168,039 174,019 177,885 180,488 184,819 Other receivable (net) 6,391 5,382 7,016 4,689 3,553 Property awarded 1,815 1,812 1,926 1,872 1,889 Non-current assets held for sale or for distribution to owners - - - 22 17 Prepayments and other asstes (net) 684 659 697 717 564 Real state, furniture and equipment (net) 2,856 3,065 3,062 3,127 3,173 Leasing 218 226 205 226 197 Property, furniture and equipment right of use assets (net) 1,148 1,060 1,309 1,326 1,299 Permanent investment in shares 140 141 94 55 55 Deferred income tax assets (net) 1,615 1,647 1,656 1,598 1,601 Intangible assets (net) 2,472 2,617 2,759 2,880 2,964 Goodwill* 38 38 38 38 38 Other assets, deferred charges and intangible - - - - - Total Assets 244,168 248,010 255,651 263,167 270,921 2Q25 3Q253Q24 4Q24 1Q25
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FINANCIAL STATEMENTS 39 Statement of Financial Position: Liabilities Statement of Financial Position: Stockholders Equity Statement of Financial Position, liabilities (Million pesos) Demand deposits 75,049 76,660 79,983 82,269 81,687 Time deposits 93,506 91,369 96,481 92,252 101,550 From the public 92,743 90,299 95,383 91,133 100,381 Institutional Clients 763 1,070 1,098 1,119 1,169 Negotiable Instruments issued 3,250 4,591 4,589 4,732 4,703 Global Account 19 39 41 59 57 Interbank loans and of other organisms 3,774 3,830 3,363 3,487 3,553 Demand deposits - - - - - Short Term 1,646 1,775 1,452 1,621 1,562 Long Term 2,128 2,055 1,911 1,866 1,991 Repurchase agreements 22,619 27,472 25,163 36,551 33,814 Collateral sold or pledged as guarantee - - - - - Operations with securities and derivatives 278 249 280 309 364 Lease liabilities 1,292 1,278 1,502 1,543 1,560 Other payable accounts 11,792 8,874 8,729 6,574 6,620 Income tax liabilities 324 500 294 149 167 Other credits and other accounts payable 11,468 8,374 8,435 6,425 6,453 Employee fee liabilities 686 824 925 699 675 Deferred credits 18 416 400 417 403 Total Liabilities 212,283 215,602 221,456 228,892 234,986 3Q253Q24 4Q24 1Q25 2Q25 Statement of Financial Position (Million pesos) Stockholder's Equity Subscribed Capital 3,197 3,194 3,208 3,215 3,221 Paid-in capital 1,258 1,258 1,258 1,258 1,258 Additional paid-in capital 1,224 1,221 1,235 1,242 1,248 Share subscripcion premiums 715 715 715 715 715 Earned Capital 28,688 29,214 30,987 31,060 32,714 Retained earnings 23,824 22,638 22,652 27,674 27,668 Capital reserves - - 6,520 - - Valuation result of secs available for sale 76 42 237 190 338 Result for valuations hedge instead of cash flows 48 89 19 (3) (24) Net Income 4,827 6,520 1,633 3,272 4,803 Non-controlling interest - - - - - Employee's Benefits (87) (75) (74) (73) (71) Total Stockholder's Equity 31,885 32,408 34,195 34,275 35,935 Total liabilities and Stockholder's Equity 244,168 248,010 255,651 263,167 270,921 3Q24 4Q24 1Q25 2Q25 3Q25
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FINANCIAL STATEMENTS 40 Memorandum Accounts Memorandum Accounts (Million pesos) Operations for third parties Operations Investment bank for third parties 59,746 63,315 71,449 78,915 77,249 Total for third parties 59,746 63,315 71,449 78,915 77,249 Own Operations Guarantees granted - - - - - Irrevocable lines of credit 85,749 105,551 97,250 96,408 89,417 Assets held in trust or mandate 160,357 163,112 176,599 187,425 248,345 Assets held in custody or administration 51,370 41,802 46,528 43,255 47,169 Collaterals received - - - - - Collaterals received or sold as guarantee by entities - - - - - Ammounts contracted in derivative instruments 30,424 31,039 30,694 30,661 30,270 Accrued interest 425 449 493 182 574 Credit Guarantees 11,824 12,402 12,648 12,279 12,265 Receivable rents 105 98 79 91 77 Accrued operating leasing 43 43 44 43 44 Total 340,297 354,496 364,335 370,344 428,161 Other control accounts 83,516 88,343 93,341 94,215 94,831 Total accounts 423,813 442,839 457,676 464,559 522,992 3Q24 4Q24 1Q25 2Q25 3Q25
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FINANCIAL STATEMENTS 41 Financial Ratios (CNBV criteria) The following ratio chart is elaborated in accordance to the revelation of financial information criteria established by the CNBV in the “Circular Única de Bancos (CUB)”. 1 Adjusted NIM: Financial margin for the period adjusted for credit risk, annual / Average earning assets for the period. 2 ROE: Net income for the period, annual / Average stockholders’ equity for the period. 3 ROA: Net income for the period, annual / Average total assets for the period 4 Operating Efficiency Ratio: Administration and promotion expenses for the period, annual / Average total assets 5 Liquidity Ratio: Liquid assets / liquid liabilities. 6 Past Due Loan Ratio: Credit risk stage 3 loans of the period / Total Loan portfolio for the period 7 Coverage Ratio: Loan loss provisions / Credit risk stage 3 loan portfolio. 8 Capitalization Ratio on Credit Risk: Core capital / assets subject to credit risk. The ratio included is for Banco Regional, S.A. 9 Capitalization Ratio on Total Risk: Core capital / assets subject to credit, market and operational risk. The ratio included is for Banco Regional, S.A. Average information: ((Balance of actual quarter + balance of the previous quarter)/2) Annual Information: (flow of information for the actual quarter) * 4 Financial ratios Profitability 3Q24 2Q25 Adjusted NIM (1) 5.9% 5.8% 5.6% 5.6% 5.5% (37 b.p.) (13 b.p.) Return on equity (ROE) (2) 20.6% 21.1% 19.6% 19.1% 17.4% (320 b.p.) (171 b.p.) Return on Assets (ROA) (3) 2.7% 2.8% 2.6% 2.5% 2.3% (40 b.p.) (23 b.p.) Operation Operating Efficiency Ratio (4) 0.7% 0.8% 0.7% 0.7% 0.7% 0 b.p. (2 b.p.) Liquidity Ratio (5) 68.2% 70.5% 72.1% 78.5% 84.6% 1,639 b.p. 613 b.p. Assets Quality Past Due Loan Ratio (6) 1.3% 1.3% 1.4% 1.5% 1.6% 38 b.p. 11 b.p. Coverage Ratio (7) 167.7% 163.4% 150.7% 140.0% 130.2% (3,744 b.p.) (978 b.p.) Capitalization Ratio Capitalization Ratio on Credit Risk (8) 16.8% 16.6% 17.1% 16.9% 17.1% 30 b.p. 28 b.p. Capitalization Ratio on Total Risk (9) 14.5% 14.3% 14.6% 14.4% 14.6% 11 b.p. 23 b.p. Variation 3Q25 vs3Q251Q25 2Q254Q243Q24
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CERTIFICATION 42 CERTIFICATION "We, the undersigned, declare under oath that, within the scope of our competencies, we prepared the information regarding Regional contained in this quarterly report, which, to our knowledge and understanding, reasonably reflects its current situation".