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
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Table of Contents 2 Analysis Coverage of Regional′s Stock ......................................................................................................................... 21 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 $154,404 million pesos during 4Q25. The commercial portfolio with credit risk stage 2, which includes loans for small and medium businesses registered $2,839 million pesos during 4Q25. ▪ On the other hand, Preferred Banking portfolio, which includes mortgages, auto credits and consumer credits such as credit cards, lay up $31,153 million pesos, representing a 9% annualized gain. ▪ Core deposits, formed by demand deposits and savings accounts as time deposits, reached $190,547 million pesos during the Fourth Quarter of 2025 , presenting a 13 % increase compared to the same quarter last year. Time deposits had a 13% growth compared to 4Q24. ▪ Cost of funding in domestic currency is 4.5% at the end of 4Q25. Risks and Strengths ▪ The Loans portfolio with credit risk stage 3 ratio was 1.3% at the end of 4Q25, 1 basis point higher than the same quarter last year. ▪ Regional has credit provisions that cover 1.5 times its non-performing loan portfolio. ▪ Banco Regional’s capitalization ratio as of October 2025 is 15.0%. Profitability ▪ The financial margin at the end of 4Q25 was $4,022 million pesos, increasing 7% versus 4Q24. ▪ Net Income was $1,816 at the end of 4Q25, 7% more than 4Q24. ▪ The Efficiency Index1 at the end of 4Q25 was 42.2%. 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 219 branches network, located 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, So nora, 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. January 26th, 2026. Regional, S.A.B. de C.V. (BMV: R.A) announced today its consolidated financial and operat ional results corresponding to 4Q25. 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 end of 4Q25 a net income of $1,816 million pesos, achieving a 19.1% ROAE12. Financial Margin At the end of 4Q25 the financial margin registered $4, 022 million pesos, showing an 7% increase compared to the same quarter last year. Non-Interest Income Non-Interest Income at the end of the Fourth Quarter of 2025 amounted $1,130 million pesos. The income from Net Fees stands apart, showing a year on year growth of 12%. Operating Income The operating income reached $2,472 million pesos, increasing 7% compared to the same period last year. The net income at the end of 4Q25: Loan Portfolio The loan portfolio with credit risk sta ge 1 reached a balance of $1 84,681 million pesos at the end of 4Q25, increasing 8% compared to the same quarter last year. It stands out the growth in commercial loans increasing 12%. The loan portfolio with credit risk st age 2 reached a balance of $3 ,715 million pesos at the end of 4Q25, with an increase of 17% compared to the same period last year. The non-performing loan ratio w as 1.3% at the end of 4Q25, 1 basis point higher than that of 4Q24, and Regional has a coverage ratio of provisions for credit loan losses of 1.5 times the non-performing loan portfolio. Deposits Core deposits reached $190,547 million pesos at the end of 4Q25 with an increase of 13% compared to the same quarter last year. T ime deposits stand out with a 13 % increase compared to the Fourth Quarter in 202 5, reaching a balance of $103,385 million pesos. Capitalization The capitalization ratio to total risk assets of Banco Regional, S.A. stood at 15.0% by October 2025. 1Last 12 months Net Income 12M25 vs (Million pesos) 4Q24 3Q25 12M24 Financial Margin 3,769 3,905 4,022 7% 3% 14,378 15,465 8% Total operating income 4,195 4,053 4,665 11% 15% 15,772 16,941 7% Non interest expenses (1,882) (1,947) (2,193) 17% 13% (6,911) (7,897) 14% Operating Income 2,313 2,106 2,472 7% 17% 8,861 9,044 2% Net income 1,693 1,531 1,816 7% 19% 6,520 6,619 2% 3Q25 4Q25 4Q25 vs 12M24 12M254Q24
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EXECUTIVE SUMMARY 5 Net Income by Subsidiary During the Fourth Quarter of 2025 , B anco Regional, S.A. generated 79 % of Regional’s total Net Income, while Start Banregio, S.A. de C.V. generated 14 %, 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 s tockholders’ 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 las t 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) 4Q24 3Q25 Net Interest Margin (NIM) (1) 6.6% 6.6% 6.5% 6.3% 6.3% (32 b.p.) (8 b.p.) Total Loans NIM LTM (2) 7.5% 7.4% 7.3% 7.3% 7.3% (19 b.p.) 1 b.p. Return on Equity (ROAE) (3) 21.3% 20.6% 20.1% 19.3% 19.1% (223 b.p.) (15 b.p.) Return on Assets (ROAA) (4) 2.8% 2.7% 2.6% 2.5% 2.5% (26 b.p.) (2 b.p.) Return on Assets (ROAA) of Total Loans (5) 2.4% 2.3% 2.2% 2.1% 2.1% (36 b.p.) (1 b.p.) Efficiency Ratio (6) 39.7% 40.3% 40.8% 41.7% 42.2% 256 b.p. 55 b.p. Loans to deposits (7) 105.4% 102.6% 105.3% 102.7% 100.2% (525 b.p.) (250 b.p.) Variation 4Q25 vs 4Q24 1Q25 2Q25 3Q25 4Q25
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OPERATING RESULTS 6 OPERATING RESULTS Results Regional, S.A.B. de C.V., r egistered a net income of $1, 816 million pesos at the end of December 2025, increasing 7% compared to the 4Q24, achieving a 19.1% ROAE13. The quarterly operating income reached $2,472 million pesos by the end of the Fourth Quarter of 2025 showing an increase of 7% in comparison to 4Q24. Financial Margin Financial margin in 4Q25 reached $4,022 million pesos, 7% higher than the same quarter last year. The int erest income registered a decline of (5%), reaching $7, 565 million pesos at the end of 4Q25, while interest expenses reached $3 ,543 million pesos showing a (15%) decrease. The adjusted financial margin for possible loan losses was of $3,551 million pesos in 4Q25, which represents a variation of 7% compared to 4Q24. Provisions for possible loan losses during 4Q25 amounted to $471 million pesos. 1Last 12 months Net Income 12M25 vs (Million pesos) 4Q24 3Q25 12M24 Financial Margin 3,769 3,905 4,022 7% 3% 14,378 15,465 8% Total operating income 4,195 4,053 4,665 11% 15% 15,772 16,941 7% Non interest expenses (1,882) (1,947) (2,193) 17% 13% (6,911) (7,897) 14% Operating Income 2,313 2,106 2,472 7% 17% 8,861 9,044 2% Net income 1,693 1,531 1,816 7% 19% 6,520 6,619 2% 3Q25 4Q25 4Q25 vs 12M24 12M254Q24 Financial margin 12M25 vs (Million pesos) 4Q24 3Q25 12M24 Interest income 7,930 7,533 7,565 (5%) 0% 30,206 30,474 1% Interest expense (4,161) (3,628) (3,543) (15%) (2%) (15,828) (15,009) (5%) Financial margin 3,769 3,905 4,022 7% 3% 14,378 15,465 8% Net provision for possible loan losses (444) (458) (471) 6% 3% (1,648) (1,756) 7% Adjusted financial margin for possible loan losses 3,325 3,447 3,551 7% 3% 12,730 13,709 8% Average productive assets 229,647 251,099 259,056 13% 3% 222,759 247,222 11% Net Interest Margin (NIM) 6.6% 6.2% 6.2% (35 b.p.) (1 b.p.) 6.5% 6.3% (20 b.p.) 3Q25 4Q25 4Q25 vs 12M24 12M254Q24
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OPERATING RESULTS 7 Net Commissions and Fees Net commissions and fees reached a total of $629 million pesos in 4Q25, showing a 12% increase in respect to 4Q24. 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 4Q25 were $223 million pesos, with a variation of 1% compared to 4Q24. FX Fees The result for FX Fees for the Fourth Quarter of 2025 reached a total of $219 million pesos, a decline of (24%) compared to the same period of the previous year. Net Income by Leasing Net Income by pure leasing amounted a total of $60 million pesos in 4Q25, showing a 47% increase with respect to 4Q24. Income by Pure Leasing presented an increase of 13% compared to the same period of the previous year. Commissions and fees 12M25 vs (Million pesos) 4Q24 3Q25 12M24 Cards and Merchant Fees 257 278 301 17% 8% 900 1,108 23% Current account services 57 59 67 17% 15% 229 242 6% Online banking 14 14 14 0% 2% 56 56 0% Trusts 48 60 54 11% (10%) 173 199 15% Transfers 29 25 33 13% 29% 101 111 10% Other fees 158 145 160 2% 11% 577 575 (0%) Net Fees 563 580 629 12% 8% 2,036 2,292 13% 3Q25 4Q25 4Q25 vs 12M24 12M254Q24 Insurance 12M25 vs (Million pesos) 4Q24 3Q25 12M24 Insurance 221 179 223 1% 25% 661 766 16% 3Q25 4Q25 4Q25 vs 12M24 12M254Q24 FX Fee 12M25 vs (Million pesos) 4Q24 3Q25 12M24 FX Fee 286 209 219 (24%) 5% 1,053 933 (11%) 4Q25 vs 12M24 12M254Q24 3Q25 4Q25 Net Income by Pure Leasing 12M25 vs (Million pesos) 4Q24 3Q25 12M24 Income by Pure Leasing 69 68 78 13% 14% 283 307 8% Depreciation of Asset by Pure Leasing (28) (21) (18) (36%) (15%) (100) (84) (16%) Net Income by Pure Leasing 41 47 60 47% 27% 183 223 22% 3Q25 4Q25 4Q25 vs 12M24 12M254Q24
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OPERATING RESULTS 8 Other Operating Income (Expenses) During 4Q25, a loss of $16 million pesos was recorded under o ther expenses, representing a (93%) decrease compared to 4Q24. Non-Interest Expenses Non-Interest Expenses by the end of 4Q25 were $2,193 million pesos, with a variation of 17% compared to 4Q24. 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 12M25 vs (Million pesos) 4Q24 3Q25 12M24 Asset Sales 8 (6) 54 +100% (+100%) 19 (52) (+100%) Credit Operation (103) (111) (123) 19% 10% (389) (443) 14% Contributions to IPAB (176) (182) (186) 6% 2% (663) (729) 10% Other Income / Expenses 102 (110) 238 +100% (+100%) 142 244 72% Other income (expense) operations (241) (409) (16) (93%) (96%) (891) (980) 10% 3Q25 4Q25 4Q25 vs 12M24 12M254Q24 Non interest expenses 12M25 vs (Million pesos) 4Q24 3Q25 12M24 Compensations and Benefits (957) (1,045) (1,180) 23% 13% (3,815) (4,322) 13% Administrative Expenses (584) (540) (632) 8% 17% (1,863) (2,146) 15% Operational expenses (1,541) (1,585) (1,812) 18% 14% (5,678) (6,467) 14% Rents, Depreciation and Amortization (237) (254) (262) 11% 3% (872) (1,001) 15% Taxes other than income tax (104) (108) (119) 14% 11% (361) (428) 19% Non-controllable expenses (341) (362) (381) 12% 5% (1,233) (1,430) 16% Non interest expenses (1,882) (1,947) (2,193) 17% 13% (6,911) (7,897) 14% 3Q25 4Q25 4Q25 vs 12M24 12M254Q24 Business Personal Markets Total Net adjusted margin 4,942 5,568 1,766 12,276 Non Financial Income 280 1,983 877 3,140 Total Income 5,221 7,552 2,643 15,416 Loans 150,308 38,272 0 188,580 Deposits 69,094 60,037 156,631 285,762
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FINANCIAL SITUATION 9 FINANCIAL SITUATION Cash and Equivalents At the end of 4Q25, Regional he ld a cash deposit balance of $18 ,233 million pesos, wh ich presented an increase of 40% versus the balance registered on the same period last year. Out of the total cash deposits in 4Q25, $1,674 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 8% at the close of 4Q25 with a balance of $184,681 million pesos. Noteworthy, the Commercial portfolio grew 7 % at the end of 4Q25, representing Regional’s core business, reaching $154,404 million pesos. Additionally, the mortgage portfolio experienced a 12% increase compared to the same period of last year. The loan portfolio with credit risk stage 2 had a balance of $3,715 million pesos at the end of 4Q25, with a variation of 17% compared to the same quarter of the previous year . The Commercial portfolio with cred it risk stage 2 stands at $2,839 million pesos at the close of 4Q25, with an increase of 21% respect the same quarter of last year. Cash and Deposits (Million pesos) 4Q24 3Q25 Cash 2,223 1,628 2,173 (2%) 33% Demand deposits 8,951 12,401 14,328 60% 16% Others 68 30 58 (15%) 90% Non restricted cash deposits 11,242 14,059 16,559 47% 18% Demand deposits 1,759 1,897 1,674 (5%) (12%) Restricted cash deposits 1,759 1,897 1,674 (5%) (12%) Total Cash and due from Banks 13,001 15,956 18,233 40% 14% 4Q25 4Q25 vs4Q24 3Q25
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FINANCIAL SITUATION 10 Loan Portfolio with Credit Risk Stage 3 As of December 2025, loan portfolio with cr edit risk stage 3 stood at $2,446 million pesos. The loans portfolio with c redit risk stage 3 ratio was 1.3% at the end of the Fourth Quarter of 2025 , increasing 1 basis point in comparison to the same quarter last year. The coverage ratio of allowance for loan losses was 1.5 times the non-performing loan portfolio at the end of 4Q25. Of the total loan portfo lio with credit risk stage 3, 77 % corresponds to commercial loans, 9 % to mortgages and 14% to consumer loans. Net loan portfolio (Million pesos) 4Q24 3Q25 Business loans 139,386 146,603 146,415 5% (0%) Financial entities 4,447 5,492 4,953 11% (10%) Government 177 138 3,036 +100% +100% Commercial portfolio with credit risk stage 1 144,010 152,233 154,404 7% 1% Mortgage 15,585 16,515 16,802 8% 2% Consumer 12,073 12,935 13,475 12% 4% Total loan with credit risk stage 1 171,668 181,683 184,681 8% 2% Business loans 2,339 2,446 2,839 21% 16% Financial entities - - - 0% 0% Government - - - 0% 0% Commercial portfolio with credit risk stage 2 2,339 2,446 2,839 21% 16% Mortgage 533 566 532 (0%) (6%) Consumer 314 341 344 10% 1% Total loan with credit risk stage 2 3,186 3,353 3,715 17% 11% Total loan with credit risk stage 3 2,250 3,064 2,446 9% (20%) Total loan 177,104 188,100 190,842 8% 1% (+/-) Deferred Items 552 671 731 32% 9% Allowance for possible loan losses 3,677 3,990 3,731 1% (6%) Other Receivables 40 38 36 (10%) (5%) Net loan portfolio 174,019 184,819 187,878 8% 2% 4Q24 3Q25 4Q25 4Q25 vs Loans with credit risk stage 3 (Million pesos) 4Q24 3Q25 Business loans 1,793 2,515 1,880 5% (25%) Financial Institutions - - - 0% 0% Government - - - 0% 0% Mortgage 219 230 218 (0%) (5%) Consumer 238 319 348 46% 9% Total loan with credit risk stage 3 2,250 3,064 2,446 9% (20%) 4Q25 4Q25 vs4Q24 3Q25
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FINANCIAL SITUATION 11 Below is a breakdown of non-performing loans by segment at the end of 4Q25: Non Performing Loans Total (Millions pesos) Commercial Consumer Mortgage Total 4Q24 Balance at beginning of period 2,515 319 230 3,064 2,143 Performing portfolio entries Transfer of performing loans to NPL 502 242 105 849 739 Portfolio acquisition 0 0 0 0 0 Accrued interests not charged 369 20 9 398 164 NPL reversals Restructurations 0 0 0 0 0 Paid credits (653) (25) (99) (777) (359) Write-Offs (545) (200) (8) (753) (376) Transfers of NPL to performing portfolio (308) (8) (19) (335) (61) Balance at the end of the period 1,880 348 218 2,446 2,250 Fourth Quarter 2025
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FINANCIAL SITUATION 12 Credit Ratings On December 2025, the loan portfolio was rated at $190,842 million pesos, which required allowance for possible loan losses of $3,706 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 should 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 $ 190,547 million pesos wit h a 13% increase at the end of 4Q25. Time deposits increased 14 % compared to the Fourth Quarter in 2024 , while Demand deposits expanded 13%. At the end of 4Q25 cost of funding in domestic currency was of 4.5%. Credit Portfolio Rating Loan (Million pesos) Portfolio Commercial Consumer Mortgage Total Risk A-1 149,390 672 183 23 878 Risk A-2 24,786 255 95 7 357 Risk B-1 3,970 45 58 4 107 Risk B-2 2,052 24 41 4 69 Risk B-3 2,744 74 29 5 108 Risk C-1 2,347 114 59 10 183 Risk C-2 1,375 50 97 40 187 Risk D 2,918 686 223 39 948 Risk E 1,260 490 332 47 869 Credit Portfolio Rated 190,842 2,410 1,117 179 3,706 Pure Leasing Total Credit Portfolio 190,842 2,410 1,117 179 3,706 Allowance for possible loan losses 3,709 Additional allowances 1 3 Allowances for possible loan losses Core deposits (Million pesos) 4Q24 3Q25 Demand Deposits 76,660 81,687 87,162 14% 7% From the public 90,299 100,381 101,209 12% 1% From Institutional Clients 1,070 1,169 2,176 +100% 86% Time deposits 91,369 101,550 103,385 13% 2% Core Deposits 168,029 183,237 190,547 13% 4% 4Q25 4Q25 vs4Q24 3Q25
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FINANCIAL SITUATION 13 Average interest rates on core deposits and other liabilities, classified according to currency, to the end of December 2025, were as follows: Securities Investments The balance of the investment in securities portfolio at the end of 4Q25 stood at $56,031 million pesos, with a variation of 28% in comparison of 4Q24. Negotiable instruments reached $2,777 million pesos in 4Q25 compared to $4,675 million pesos in December 2024, registering a variation of (41%) which is mainly explained by a (20%) increase in the position of other debt instruments and an (83%) increase in the position of Governmental securities. It is important to mention that of the $2,513 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 $56,031 million held in securities at the end of 4Q25, Regional has 96% 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 66,990 78 1.3% Time deposits 94,857 544 6.7% 60 days Institutional Clients 2,130 14 7.6% 60 days Local currency core deposits 163,976 635 4.5% Foreign curency Traditional deposits foreign currency 19,941 16 0.9% Other liabilities rates Average Monthly Annualized Term (Million pesos) Balance Interest Rate % (days) Local currency Commercial Paper (Certificados Bursátiles) 4,688 30 7.4% 180 days Interbank loans 3,243 23 8.2% 2557 days Foreign Currency Interbank loans 194 1 3.7% 1827 days CCS 138 0 2.1%
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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 4Q25 the amount of repurchase agreements transactions was $34,540 million pesos; with a variation of 26% in comparison to 4Q24. 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 financing, 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 sett lement 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) 4Q24 3Q25 Governmental securities 1,518 1,089 264 (83%) (76%) Other debt instruments 3,158 1,146 2,513 (20%) +100% Negotiable instruments 4,675 2,235 2,777 (41%) 24% Governmental securities 33,398 50,984 52,513 57% 3% Other debt instruments 4,256 1,240 741 (83%) (40%) Instruments available for sale 37,654 52,224 53,254 41% 2% Governmental securities 1,600 - - (100%) 0% Other debt instruments - - - 0% 0% Instruments held to maturity 1,600 - - (100%) 0% Investment in securities total 43,929 54,460 56,031 28% 3% 4Q24 3Q25 4Q25 4Q25 vs Repurchase operations (Million pesos) 4Q24 3Q25 Governmental Securities 21,034 31,427 31,285 49% (0%) Bank securities 6,437 2,387 3,255 (49%) 36% Other instrumental securities - - - 0% 0% Repurchase agreements 27,472 33,814 34,540 26% 2% Governmental Securities - - - 0% 0% Collateral received and sold by the entity - - - 0% 0% 4Q24 3Q25 4Q25 4Q25 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 and 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 maintains 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 December 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 for mal 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 December 31st, 2025, swap transactions for hedging purposes are as follows: In order to generate trading income, Regional utilizes these negotiation operations. As of December 31st, 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 maximum rate on the settlement date agreed upon and regarding the reference amount set in the contract. An interest rate cap operation is made up of several Caplet’s. As of December 31st, 2025, Caplet’s operations were as follows: Buy Sale Domestic currency 1,437 1,425 Underlying asset (million pesos) Forwards Domestic currency 3,158 2,714 2,578 Notional Amount dec-25 Currency (Million pesos) Interest rates swap for hedging Notional Amount dec-24 Notional Amount sep-25 Domestic currency 14,729 14,883 15,046 Currency (Million pesos) Interest rates swap negotiation Notional Amount dec-24 Notional Amount sep-25 Notional Amount dec-25
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FINANCIAL SITUATION 16 Loan Securities Issued At the end of 4Q25, 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 $ 2 0,000 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 Banregio S.A. de C.V. for the amount of $4,732 million pesos at the end of Fourth Quarter of 2025. Maturity Buy Sell Strike Price Domestic currency 2,818 2,818 9% 1.48 years Foreign currency 4 4 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 4Q25 amounted to $2,426 million pesos, showing a variation of 5% compared to the $2,306 million pesos recorded in 4Q24, 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) Dec-24 Sep-25 Dec-25 Advanced Payments (225) (281) (289) Fixed assets, net (84) (217) (182) Valuation of derivatives and investments, net (79) (137) (80) Deferred Participation in profits (PTU) (43) (44) (39) Right-of-use asset under NIF D5, net (101) (61) (61) Deferred tax liability (532) (740) (651) Fiscal Losses 14 26 19 Deferred Fees 171 183 183 Labor liabilities 138 114 141 Preventive estimation for credit risks 1,161 1,263 1,182 Foreclosed assets, net 390 448 422 Accrued participation in profits (PTU) 112 90 129 Other deferred income 158 162 156 Deferred tax asset 2,144 2,286 2,232 Net (Charge) in Favor 1,612 1,546 1,581 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 October 2025 for Banco Regional S.A. was of 15.0%, calculated by dividing its Net Capital of $25,843 million pesos by total risk assets of $171,949 million pesos. Over the last 12 months, net capital had an increase of 13%. The total risk assets present a growth of 8% in comparison to 4Q24 as a consequence of the growth of the company. 1 Capitalization Ratio of Banco Regional as of December 2024 and October 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 4Q25 are as follows: Capitalization ratio (Million pesos) 4Q24 3Q25 Tier 1 Capital 22,776 25,398 25,838 13% 2% Tier 2 Capital 44 5 5 (88%) 4% Net Capital 22,820 25,403 25,843 13% 2% Credit Risk Assets 137,151 146,212 146,242 7% 0% Market Risk Assets 8,190 11,312 10,663 30% (6%) Operational Risk Assets 13,854 14,926 15,045 9% 1% Total Risk Assets 159,195 172,449 171,949 8% (0%) Tier 1 14.3% 14.7% 15.0% 72 b.p. 30 b.p. Tier 2 0.0% 0.0% 0.0% (2 b.p.) 0 b.p. Capitalization Ratio 1 14.3% 14.7% 15.0% 69 b.p. 30 b.p. 4Q24 3Q25 4Q25 4Q25 vs Net Capital Net Capital Consumpt (%) Consumpt (%) Banregio 39.53 0.15% 35.91 0.14% Repos 35.21 0.14% 31.16 0.12% FX 0.46 0.00% 0.03 0.00% Derivatives* 0.22 0.00% 0.21 0.00% Metals 3.64 0.01% 4.51 0.02% Figures in millions * Trading portfolio VaR VaR Value at risk 4Q25 Average End of period
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FINANCIAL SITUATION 19 The following table shows VaR comparisons for Regional: Branch Network By the end of December 2025, the number of branches in the Group’s network stood at 219. Banregio has branches in 22 federal entities. Regional has a national market share 3.4% in commercial loans and 2.2% in core deposits, as of November 2025 according to information provided by Comisión Nacional Bancaria y de Valores (CNBV). Alternative Channels During the Fourth Quarter of 2025 , 126.5 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 7.8 million transactions at t he close of December 2025, fulfilling all international security standards. By the end of December 2025, there was a ne twork of 549 ATMs and 25,826 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 10.56 0.04% 10.00 0.04% Swaps CCS 3.41 0.01% 3.20 0.01% Figures in millions Average End of period VaR VaR Value at risk 4Q25 Derivatives (Coverage, positioning and expense protection in Dollars) VaR Banregio * 21.94 30.95 45.56 43.65 39.53 Net Equity * 22,820 24,479 24,097 25,358 25,597 VaR / Net Equity 0.10% 0.13% 0.19% 0.17% 0.15% Figures in millions * Quarterly average 4Q24 1Q25 2Q25 3Q25 4Q25 2022 2023 2024 4Q25 Branches 151 161 170 174 Bank Modules 6 6 6 6 Banregio Spots 3 7 17 22 Exchange 17 18 16 17
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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 mentioni ng 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 fun ding 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 th e 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 capital 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 BMV, Regional has been characterized by a gradual increase in its trading volume and transactional activity, with a liquidity of 8.9 at the end of December 2025, which has positioned the stock in #21 place in the "Liquidity Index" of the BMV. At the end of 4Q25, the share price was $142.66 pesos. The average trading amount of RA reached $ 144,397,640.95 pesos at the end of 4Q25.
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FINANCIAL SITUATION 21 Analysis Coverage of Regional′s Stock According to internal rules and procedures of the BMV, artic le 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 Marcelo Mizrahi 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 Jorge Pérez Araya Santander UBS GBM Itau BBA Goldman Sachs J.P. Morgan HSBC Bradesco BBI BTG Pactual Citi Intercam Bank Of America Merril Lynch Rodrigo OrtegaBBVA
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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 reported. 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 prevent, 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 settlement s 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 al l 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 implementation of auditing techniques and procedures, this person verifies its adequate functioning and ensures that policies, procedures, and conduct code are followed.
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INTERNAL CONTROL 23 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 December 31st, 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; $32 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. $399 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. $443 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. $2,677 Total $ 3,560 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 December 31st, 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. $208 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. $75 Total $290
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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 of June 18th 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 the 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 the "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 extinguished 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 Banr egio 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 Fourth Quarter of 2025 is $469.98 million pesos. The total amount for compensation, fees and benefits received by top officers of Regional was of $ 29.6 million pesos during the Fourth 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 Reporting 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 update 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, accordin g 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 transacti ons 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 supplement ary way, according t o the Established 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 official 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 des cription 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 supple mentary 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 is lost. All the balances and material transactions between companies have been eliminated for consolidation effect.
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TECHNICAL NOTE 30 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 currenc y for a period of 28 days as a reference in these contracts. However, the Institutions may continue to use, as a ref erence rate, 91 and 182 days the TIIE , as well as 28 days TII E, only for those credits or transactions that are carried out under contracts concluded prior to 1 January 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 and fourth quarters of 2025, amendments to the Accounting Criteria of the “General Provisions Applicable to Credit Institutions” and to the “General Provisions Applicable to Financial Group Holding Companies and Sub- holding Companies that regulate the matters jointly overseen by the National Supervisory Commissions” were published in the Official Gazette of the Federation (DOF), which are summarized below . Special accounting criteria and 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 Comprehensive Income (OCI), called “Valuation of Marketa ble 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 los 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 p aragraph (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: 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
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TECHNICAL NOTE 31 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, Ac counting Changes and Error Corrections. This improvement clarifies the disclosure 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 specific 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 i ts early implementation from 2024 if the disclosures of the specific NIFs applicable 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 disclosure 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 Invoiceable 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 percentages 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 8.53% 5.01% - 1,116,048,413.66 - - - - - 28,431,329.69 - - - - FIRA No 10/7/2016 9/7/2035 7.90% 3.73% - 384,789,591.55 40,611,729.08 151,775,157.56 180,970,076.04 848,466,966.38 - 13,151,478.48 5,862,836.47 41,362,984.34 25,903,820.09 79,199,391.27 SHF No 12/28/2016 11/30/2031 8.10% - - - - - 541,023,646.53 - - - - - - NAFIN START No 7/31/2025 6/9/2026 9.82% 3,819,385.51 - - - - - - - - - - - FIRA START No 6/19/2020 9/24/2030 6.90% 5.23% - 17,299,217.98 27,561,800.85 - 2,229,703.31 5,009,438.87 - - - - 10,061,807.03 - BANREGIO No 3/29/2019 12/18/2031 12.25% - 6,246,420,024.17 3,377,804,756.89 1,974,607,600.98 4,665,964,997.41 643,786,571.06 - 750,298,175.83 - 127,852,375.97 203,486,710.34 103,308,709.84 TOTAL 3,819,385.51 7,764,557,247.36 3,445,978,286.82 2,126,382,758.54 4,849,164,776.76 2,038,286,622.84 - 791,880,984.01 5,862,836.47 169,215,360.32 239,452,337.46 182,508,101.12 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 03125 No 7/10/2025 1/8/2026 7.47% 100,726,250 START 03325 No 7/17/2025 1/8/2026 7.44% 142,821,707 START 03525 No 7/24/2025 1/8/2026 7.43% 104,450,753 START 03825 No 8/7/2025 1/22/2026 7.35% 109,133,525 START 04125 No 8/21/2025 2/5/2026 7.43% 118,511,432 START 04425 No 10/9/2025 1/8/2026 7.34% 438,489,076 START 04525 No 10/9/2025 3/26/2026 7.44% 213,226,773 START 04625 No 10/16/2025 1/15/2026 7.33% 566,411,570 START 04725 No 10/16/2025 3/26/2026 7.43% 37,160,364 START 04825 No 10/23/2025 1/15/2026 7.29% 245,694,575 START 04925 No 10/23/2025 4/9/2026 7.39% 157,451,201 START 05025 No 10/30/2025 1/22/2026 7.25% 300,362,500 START 05125 No 11/6/2025 1/29/2026 7.34% 553,139,889 START 05225 No 11/13/2025 2/5/2026 7.33% 315,342,612 START 05325 No 11/20/2025 2/12/2026 7.29% 461,304,100 START 05425 No 11/20/2025 5/7/2026 7.39% 340,977,122 START 05525 No 12/18/2025 3/12/2026 7.29% 421,190,700 START 05625 No 12/18/2025 6/4/2026 7.39% 80,229,911 TOTAL 4,706,624,059 Bursátiles listadas en bolsa (con garantía) TOTAL Private placements (unsecured) TOTAL Private placements (guaranteed) TOTAL Total public and private placements Foreign Institution (Yes/No) Contract Date Maturity Date Rate or/and Surcharge Designation Domestic Currency [member] Foreign Currency [member] Time Period Time Period 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 2,340,876,630.83 Foreign exchange payable from buy-sale transactions No NA NA NA 134,303,532.53 Provisions from varous operations No NA NA NA 495,352,267.04 Retained taxes and contributions No NA NA NA 3,028,049.02 Security deposits No NA NA NA 365,946,776.46 Deposits to apply No NA NA NA 195,648,237.89 Insurance No NA NA NA 19,924,933.64 Maintenance provisions No NA NA NA 137,074,723.94 Certfied checks No NA NA NA 116,503,503.56 Credit Letters No NA NA NA 39,819,044.41 Provisions from seniority and legal obligations No NA NA NA - Holdings payable No NA NA NA 131,674.04 Cashier's check No NA NA NA 142,166,081.57 Rents No NA NA NA - TOTAL 3,990,775,454.93 Total other non-interest bearing current and non current liabilities Total loans Foreign Institution (Yes/No) Contract Date Maturity Date Rate or/and Surcharge Designation Domestic Currency [member] Foreign Currency [member] Time Period Time Period Foreign Institution (Yes/No) Contract Date Maturity Date Rate or/and Surcharge Designation Domestic Currency [member] Foreign Currency [member] Time Period Time Period Foreign Institution (Yes/No) Contract Date Maturity Date Rate or/and Surcharge Designation Domestic Currency [member] Foreign Currency [member] Time Period Time Period
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FINANCIAL STATEMENTS 37 FINANCIAL STATEMENTS Quarterly Income Statement Income Statement YTD Quarterly Income Statement (Million pesos) Interest Income 7,930 7,634 7,742 7,533 7,565 Interest Expenses (4,161) (3,911) (3,927) (3,628) (3,543) Financial Margin 3,769 3,723 3,815 3,905 4,022 Net reserves (444) (412) (415) (458) (471) Financial Margin adjusted for credit risks 3,325 3,311 3,400 3,447 3,551 Net Commissions and fees 563 533 549 580 629 Pure leasing 41 60 56 47 60 Insurance 221 189 176 179 223 FX Fees 286 259 246 209 219 Other Income (expense) operations (241) (307) (248) (410) (16) Non interest expenses (1,882) (1,826) (1,931) (1,947) (2,193) Operating Income 2,313 2,218 2,248 2,106 2,472 Subsidaries Net Income (3) (5) - - 5 Pre-tax Income 2,310 2,213 2,248 2,106 2,477 Income Tax (617) (580) (609) (575) (661) Net Income 1,693 1,633 1,639 1,531 1,816 4Q24 1Q25 2Q25 3Q25 4Q25 Income Statement YTD (Million pesos) Interest Income 30,206 7,634 15,376 22,909 30,474 Interest Expenses (15,828) (3,911) (7,838) (11,466) (15,009) Financial Margin 14,378 3,723 7,538 11,443 15,465 Net reserves (1,648) (412) (827) (1,285) (1,756) Financial Margin adjusted for credit risks 12,730 3,311 6,711 10,158 13,709 Net Commissions and fees 2,036 533 1,082 1,662 2,292 Pure leasing 183 60 116 163 223 Insurance 661 189 365 543 766 FX Fees 1,053 259 505 714 933 Other Income (expense) operations (891) (307) (555) (964) (980) Non interest expenses (6,911) (1,826) (3,757) (5,704) (7,897) Operating Income 8,861 2,218 4,466 6,572 9,044 Subsidaries Net Income (31) (5) (5) (5) - Pre-tax Income 8,830 2,213 4,461 6,567 9,044 Income Tax (2,310) (580) (1,189) (1,764) (2,425) Net Income 6,520 1,633 3,272 4,803 6,619 6M25 9M25 12M2512M24 3M25
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FINANCIAL STATEMENTS 38 Statement of Financial Position: Assets Statement of Financial Position, Assets (Million pesos) Cash deposits 13,001 12,531 16,631 15,956 18,233 Investment in securities 43,929 46,164 49,182 54,460 56,031 Trading instruments 4,675 3,078 1,717 2,235 2,777 Instruments available for sale 37,654 43,086 47,465 52,225 53,254 Instruments held to maturity 1,600 - - - - Estim. credit losses for invest. in Financial Instruments - - - - - Derivatives 414 309 316 336 491 Repurchase agreements - - - - - Commercial 144,010 147,525 149,330 152,233 154,404 Business Loans 139,386 141,603 143,596 146,603 146,415 Financial Entities 4,447 5,756 5,581 5,492 4,953 Government Entities 177 166 153 138 3,036 Consumer 12,073 12,129 12,599 12,935 13,475 Mortgage 15,585 15,844 16,086 16,515 16,802 Total Loan with credit risk stage 1 171,668 175,498 178,015 181,683 184,681 Commercial 2,339 2,134 2,002 2,446 2,839 Business Loans 2,339 2,134 2,002 2,446 2,839 Financial Entities - - - - - Government Entities - - - - - Consumer 314 331 326 341 344 Mortgage 533 543 589 566 532 Total Loan with credit risk stage 2 3,186 3,008 2,917 3,353 3,715 Commercial 1,793 1,963 2,245 2,515 1,880 Business Loans 1,793 1,963 2,245 2,515 1,880 Financial Entities - - - - - Government Entities - - - - - Consumer 238 293 324 319 348 Mortgage 219 224 221 230 218 Total Loan with credit risk stage 3 2,250 2,480 2,790 3,064 2,446 Loan portfolio 177,104 180,986 183,722 188,100 190,842 (+/-) Deferred Items 552 597 634 671 731 Allowance to possible loan losses 3,677 3,737 3,906 3,990 3,731 Other receivables 40 39 38 38 36 Net Loan Portfolio 174,019 177,885 180,488 184,819 187,878 Other receivable (net) 5,382 7,016 4,689 3,553 2,743 Property awarded 1,812 1,926 1,872 1,889 2,030 Non-current assets held for sale or for distribution to owners - - 22 17 15 Prepayments and other asstes (net) 659 697 717 564 486 Real state, furniture and equipment (net) 3,065 3,062 3,127 3,173 3,322 Leasing 226 205 226 197 184 Property, furniture and equipment right of use assets (net) 1,060 1,309 1,326 1,299 1,308 Permanent investment in shares 141 94 55 55 41 Deferred income tax assets (net) 1,647 1,656 1,598 1,601 1,637 Intangible assets (net) 2,617 2,759 2,880 2,964 2,979 Goodwill* 38 38 38 38 38 Other assets, deferred charges and intangible - - - - - Total Assets 248,010 255,651 263,167 270,921 277,416 3Q25 4Q254Q24 1Q25 2Q25
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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 76,660 79,983 82,269 81,687 87,162 Time deposits 91,369 96,481 92,252 101,550 103,385 From the public 90,299 95,383 91,133 100,381 101,209 Institutional Clients 1,070 1,098 1,119 1,169 2,176 Negotiable Instruments issued 4,591 4,589 4,732 4,703 4,707 Global Account 39 41 59 57 60 Interbank loans and of other organisms 3,830 3,363 3,487 3,553 3,524 Demand deposits - - - - - Short Term 1,775 1,452 1,621 1,562 1,886 Long Term 2,055 1,911 1,866 1,991 1,638 Repurchase agreements 27,472 25,163 36,551 33,814 34,000 Collateral sold or pledged as guarantee - - - - - Operations with securities and derivatives 249 280 309 364 432 Lease liabilities 1,278 1,502 1,543 1,560 1,637 Other payable accounts 8,874 8,729 6,574 6,620 4,813 Income tax liabilities 500 294 149 167 168 Other credits and other accounts payable 8,374 8,435 6,425 6,453 4,645 Employee fee liabilities 824 925 699 675 878 Deferred credits 416 400 417 403 390 Total Liabilities 215,602 221,456 228,892 234,986 240,988 2Q25 3Q25 4Q254Q24 1Q25 Statement of Financial Position (Million pesos) Stockholder's Equity Subscribed Capital 3,194 3,208 3,215 3,221 3,221 Paid-in capital 1,258 1,258 1,258 1,258 1,258 Additional paid-in capital 1,221 1,235 1,242 1,248 1,248 Share subscripcion premiums 715 715 715 715 715 Earned Capital 29,214 30,987 31,060 32,714 33,207 Retained earnings 22,638 22,652 27,674 27,668 26,523 Capital reserves - 6,520 - - - Valuation result of secs available for sale 42 237 190 338 151 Result for valuations hedge instead of cash flows 89 19 (3) (24) (5) Net Income 6,520 1,633 3,272 4,803 6,619 Non-controlling interest - - - - - Employee's Benefits (75) (74) (73) (71) (81) Total Stockholder's Equity 32,408 34,195 34,275 35,935 36,428 Total liabilities and Stockholder's Equity 248,010 255,651 263,167 270,921 277,416 2Q25 3Q25 4Q254Q24 1Q25
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FINANCIAL STATEMENTS 40 Memorandum Accounts Memorandum Accounts (Million pesos) Operations for third parties Operations Investment bank for third parties 63,315 71,449 78,915 77,249 79,370 Total for third parties 63,315 71,449 78,915 77,249 79,370 Own Operations Guarantees granted - - - - - Irrevocable lines of credit 105,551 97,250 96,408 89,417 97,954 Assets held in trust or mandate 163,112 176,599 187,425 248,345 201,612 Assets held in custody or administration 41,802 46,528 43,255 47,169 39,297 Collaterals received - - - - - Collaterals received or sold as guarantee by entities - - - - - Ammounts contracted in derivative instruments 31,039 30,694 30,661 30,270 29,079 Accrued interest 449 493 182 574 145 Credit Guarantees 12,402 12,648 12,279 12,265 6,740 Receivable rents 98 79 91 77 74 Accrued operating leasing 43 44 43 44 45 Total 354,496 364,335 370,344 428,161 374,946 Other control accounts 88,343 93,341 94,215 94,831 100,988 Total accounts 442,839 457,676 464,559 522,992 475,934 4Q24 1Q25 2Q25 3Q25 4Q25
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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 4Q24 3Q25 Adjusted NIM (1) 5.8% 5.6% 5.6% 5.5% 5.5% (31 b.p.) (1 b.p.) Return on equity (ROE) (2) 21.1% 19.6% 19.1% 17.4% 20.1% (99 b.p.) 264 b.p. Return on Assets (ROA) (3) 2.8% 2.6% 2.5% 2.3% 2.6% (10 b.p.) 36 b.p. Operation Operating Efficiency Ratio (4) 0.8% 0.7% 0.7% 0.7% 0.8% 3 b.p. 7 b.p. Liquidity Ratio (5) 70.5% 72.1% 78.5% 84.6% 83.4% 1,286 b.p. (119 b.p.) Assets Quality Past Due Loan Ratio (6) 1.3% 1.4% 1.5% 1.6% 1.3% 1 b.p. (35 b.p.) Coverage Ratio (7) 163.4% 150.7% 140.0% 130.2% 152.5% (1,089 b.p.) 2,231 b.p. Capitalization Ratio Capitalization Ratio on Credit Risk (8) 16.6% 17.1% 16.9% 17.4% 17.7% 103 b.p. 30 b.p. Capitalization Ratio on Total Risk (9) 14.3% 14.6% 14.4% 14.7% 15.0% 69 b.p. 30 b.p. 4Q24 1Q25 Variation 4Q25 vs4Q252Q25 3Q25
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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".