Slides
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2Q26 IFS earnings presentation DIFS
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+ 14 % + 16 % 2 1 3 585 2Q26 Net income IFS S/ mn 2 4 YoY retail primary banking customers 5 2Q26 key messages Consistently delivering strong profitability Accelerating growth in higher - yielding loans Resilient risk - adjusted margins Strengthening primary banking relationships Insurance & WM continue to deliver strong growth 18.5 % 2Q26 ROE + 12 % YoY YoY AUMs WM 3.5 % 2Q26 Risk - adjusted NIM +10pbs YoY 61 NPS retail banking YoY written premiums + 9 %
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Consistently delivering strong profitability 3
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Resilient growth within temporary inflationary pressures 2.8% 3.8% 3.2% 3.6% 2.8% 2Q25 3Q25 4Q25 1Q26 2Q26E (1) Quarterly GDP growth YoY (%) Interest rates (%) PEN/USD Source: Central Bank, INEI and SMV. 1) 2Q26: as of May 2026. Inflation YoY (%) 3.4 % 2026E 4.50 4.25 4.25 4.25 4.25 4.50 4.25 3.75 3.75 3.75 Jun25 Sep25 Dec25 Mar26 Jun26 PEN reference rate (BCRP) USD reference rate (Fed) 3.54 3. 41 3.8 % 2026E 1.7 1.4 1.5 3.8 4.0 Jun25 Sep25 Dec25 Mar26 Jun26 4 4 Jun-25 Set-25 Dic-25 Mar-26 Jun-26 3.38 10Ago 2027E 2.0 % 3.8 % 2026E 3.8% FX appreciation YoY 3.41 xxxx Jun25 Sep25 Dec25 Mar26 Jun26
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5 Confidence index Loan market growth (%) As of Jun - 26 Sources : Central Bank , ENFEN, SBS , Banca Múltiple; own calculations . Quarterly consumer confidence corresponds to the quarter - end monthly observation. Investment outlook supported by strong confidence 5 Formal employment & formal wages YoY (%) 3.9 3.4 3.6 10.8 6.2 8.0 Retail Commercial Total QoQ YoY Source: Columbia Climate School, https://iri.columbia.edu/our - expertise/climate/forecasts/enso/current/ Source: ENFEN, Technical Report No. 07 - 2026 (Niño 1+2). Private consumption & investment growth YoY (%) 3.6 10.0 3.6 12.5 Private consumption Private investment 2025 2026E FEN probability outlook ( 4Q26, %) 51 Jul26 58 57 61 65 60 69 45 47 47 47 51 47 1Q25 2Q25 3Q25 4Q25 1Q26 2Q26 Business Confidence Index (BCRP) Consumer Confidence Index (Apoyo) Confidence index 69 Jun26 51 Jul26 LOANS: sistema bancario, vigentes, asbank no considera Bank of China y ICBC Confianza con prom trim. 31 20 1 42 - 38 Apr-26 Jul-26 Moderate Strong Extraordinary
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117 63 71 2Q25 1Q26 2Q26 580 602 585 2Q25 1Q26 2Q26 81 105 119 2Q25 1Q26 2Q26 IFS quarterly net profit (S/ mn ) +23% YoY - 19% QoQ ROE +47% YoY ROE - 39% YoY +13% QoQ ROE ROE Banking Insurance Wealth management +13% QoQ 6 | 20.7% 18.5% 19.4% 22.0% 24.9% 43.9% 328 495 403 2Q25 1Q26 2Q26 1% YoY - 3% QoQ 19.5% 15.6% 14.4% 43.3% 42.9% 47.5% 6 S/ 585 mn earnings in 2Q26 with 18.5% ROE
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154 134 1H25 1H26 173 224 1H25 1H26 IFS accumulated net profit (S/ mn ) +16% YoY earnings drive ROE to ~19% +34% YoY ROE ROE ROE ROE Banking Insurance Wealth management 7 18.9% 18.4% 29.2% 23.8% 671 898 1H25 1H26 +16% YoY 17.4% 14.9% 54.2% 43.9% 7 1,026 1,187 1H25 1H26 +29% YoY - 13% YoY
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1,300 1,423 1,412 2Q25 1Q26 2Q26 Banking Insurance Wealth management +3 % YoY increase in revenues +9% YoY - 1% QoQ NIM IBK +19% YoY - 9% QoQ - 31% YoY +8% QoQ IFS revenues (S/ mn ) NIM IFS 8 - 1% QoQ | +3% YoY 8 4.9% 5.0% 5.1% 2,086 2,180 2,148 2Q25 1Q26 2Q26 5.2% 4.9% 5.1% 472 622 564 2Q25 1Q26 2Q26 179 114 123 2Q25 1Q26 2Q26 Walk de movimiento del revenue
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1,527 1,694 1H25 1H26 Sustaining best - in - class efficiency IFS expenses (S/ mn ) 35.7% C/I +11 % YoY 9 IFS expenses breakdown (S/ mn ) YoY +13% +17% +11% +6% 37.2% 9 1,527 59 71 37 1,694 1H25 Technology Personnel Others 1H26
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Accelerating growth in higher - yielding loans 10
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High - yield segments regain momentum 11 +37 % YoY Jun26 Cash loans disbursements High yield segment (S/ bn ) ( QoQ trend ) Credit cards turnover +21 % YoY Jun26 +3.0 % +1.9 % +2.0 % +5.6 % 8.5 8.7 8.9 8.9 9.3 1.5 1.6 1.7 1.8 2.0 10.1 10.3 10.6 10.7 11.3 2Q25 3Q25 4Q25 1Q26 2Q26 Consumer loans Small businesses QoQ YoY +12% +5% +6% +31% +9% +12% Small businesses disbursements +54 % YoY Jun26 11
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Positive trend both in commercial and retail banking YoY Performing loan book (S/ bn ) +3% | +6% +8% +9% - 1% +9 % YoY Jun26 Consumer loans growth +6% | 7% +31% (1) (1) 1) FX a djusted 12% 11% 11% 18% 18% 18% 22% 23% 22% 3% 4% 4% 46% 45% 45% 2Q25 1Q26 2Q26 Payroll deductible loans Consumer loans Mortgages Small businesses Commercial 48.2 49.7 51.0 +5 % YoY Mar26 12 12
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Resilient risk - adjusted margins 13
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Asset quality remains sound as cost of risk normalizes Cost of risk (%) NPL coverage ratio (%) Total NPLs - Stage 3 14 141% 137% 143% 164% 166% 167% 90% 73% 86% 2Q25 1Q26 2Q26 Banking Retail Commercial 2.5% 1.4% 2.1% 4.2% 2.7% 3.3% 0.6% 0.0% 0.8% Banking Retail Commercial 14 2.5% 2.2% 2.1% 3.3% 2.9% 2.8% 1.6% 1.4% 1.3% 2Q25 1Q26 2Q26 Banking Retail Commercial 1.8 % CoR 1H26 - 86bps YoY 2Q25 1Q26 2Q26 Poner el acumulado y su variación vs los 6M del 2025
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Interest - earning assets (S/ bn ) Yield on assets evolution (%) bps YoY improvement in risk - adjusted NIM 15 15 +10 YoY +25% +6% +6% +4% +8% 35% 34% 34% 33% 32% 32% 16% 17% 16% 16% 17% 18% 74.5 78.4 80.8 2Q25 1Q26 2Q26 Retail Commercial Financial Investments Cash and due from banks 5.1% 5.2% 4.9% 3.4% 4.2% 3.5% 9.9% 9.6% 9.6% 7.9% 7.6% 7.5% 2Q25 1Q26 2Q26 NIM Risk-adjusted NIM Yield on Loans Return on interest-earning assets 3.9 % Risk - adjusted NIM 1H26
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LTD Funding breakdown (S/ bn ) Cost of funds and deposits (%) 94% 92% 91% 16 16 bps YoY decrease in cost of funds - 20 Low - cost funding 34% 40% 37% 41% 40% 41% 39% 40% 40% 10% 11% 12% 9% 9% 7% 64.7 66.7 69.3 2Q25 1Q26 2Q26 Retail Deposits Commercial Deposits Due to banks Bonds Ref. rate YoY - 25 bps (S/) - 75 bps (USD) 2.9 % CoF 1H26 - 30bps YoY 3.2% 2.8% 3.0% 2.6% 2.2% 2.4% 2Q25 1Q26 2Q26 Cost of funds Cost of deposits
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Strengthening primary banking relationships 17
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Higher transactionality continues to support low - cost funding 18 Script: PLIN wsp & Metropolitano & TC con plin Script APP NEGOCIOS: INTEGRACIÓN DE APP EMPRSAS, IZIPAYYA & IZIPAY Ver crecimiento de flows a IBK de Izi y solo Izi Individuals 86 % Digital retail customers + 44 % YoY Plin transactions + 48 % YoY float from IBK - Izipay Payments + 39 % YoY Izipay flows to IBK accounts 41 % YoY Izipay flows to IBK accounts Businesses + 32 % YoY Small businesses deposits Small businesses 18
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162 234 2Q25 2Q26 19 Creating stronger primary banking relationships (1) Sent transactions from Plin IBK Plin transactions ( th ) (1) +16 % YoY retail primary banking customers +44 % YoY PLIN transactions 19 % de clientes principales Debería incrementar PLIN transactions Queremos mostrar principalidad en comercial? Clientes principales: 30% Crecimiento en volumen de FIN-vendas Digital customers (% of digital customers ) NPS Commercial (Points – Commercial Banking) NPS Retail (Points – Retail Banking ) 84 86 Jun25 Jun26 74 76 Jun25 Jun26 Commercial Retail 61 76 +10 points vs Dec25 +11 points vs Dec25
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Growing digital engagement across insurance & WM Interseguro digital self - service (% of total client interaction ) 69 73 2Q25 2Q26 20 Interseguro direct digital sales ( Collected premiums – s/ mn ) 28 35 2Q25 2Q26 +27% YoY 54% 60% 2Q25 2Q26 Interfondos digital transactions (% of digital transactions) Interfondos digital users (% of total Interfondos customers ) 23% 29% Jun25 Jun26 20
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Insurance & WM continue to deliver strong growth 21
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230 342 295 2Q25 1Q26 2Q26 122 133 131 2Q25 1Q26 2Q26 YoY in long - term insurance Long - term insurance (S/ mn ) (CSM stock by business unit) Short - term insurance (S/ mn ) ( Insurance PAA net premiums ) +10 % +0.5% QoQ +10% YoY Results from investments (S/ mn ) - 14 % QoQ + 28 % YoY 6. 1 % 8.4 % 7.1 % ROI 22 22 - 1 % QoQ +8% YoY 321 371 385 534 578 592 150 154 131 1,005 1,104 1,109 2Q25 1Q26 2Q26 Annuities Individual Life Credit Life
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No Image No Image 50 50 51 2Q25 1Q26 2Q26 YoY AUM growth drives a new record high Assets under management (US$ bn) Fee income evolution (S/ mn ) +14 % +4% QoQ +14 % YoY +4% QoQ ⁽ ²⁾ +7 % YoY ⁽ ²⁾ 23 23 Double - digit AUM growth sustains fee incom e performance 5.2 5.6 5.8 2.4 2.8 2.9 0.9 0.9 0.9 8.7 9.5 9.9 2Q25 1Q26 2Q26 Inteligo Bank Interfondos Deposits Others ⁽ ¹⁾ +7% (2) YoY + 3 % YoY (1) Others include AUMs from Veltria and Inteligo SAB (2) FX Adjusted
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is.com.pe Takeaways 24
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+ 5 % Commercial loans (S/ bn ) Long - term Insurance (2) + 31 % YoY +14 % YoY Focus on growth 25 25 WM AUMs + deposits Small business 1) Excluding payroll deductible loans 2) Includes annuities , individual life and credit life +10 % Retail loans YoY CSM Stock Consumer loans (1) + 9 % YoY loans 24.7 26.3 2Q25 2Q26 23.6 24.7 2Q25 2Q26 + 7 % YoY Loans YoY reported + 7 % YoY FX adjusted
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Operating trends 1S26 Profitability Efficiency Focus on profitability Loans High single digit growth in total loans IFS ROE 18.9 % Continued focus on efficiency IFS C/I ~37 % 5.7 % 6.8%* 26 (*) FX a djusted 26
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27 2Q26 key messages Consistently delivering strong profitability Accelerating growth in higher - yielding loans Resilient risk - adjusted margins Strengthening primary banking relationships Insurance & WM continue to deliver strong growth
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Appendix 28
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Sustainability update Governance Dow Jones Index 29 78 DJSI MILA Pacific Alliance M ember of 29 Social #1 Interbank, #6 Interseguro , #19 Inteligo +180 curriculum at Innova Schools in one region of Peru now includes financial education. 9° grade Online financial literacy program for women 100% of business units are developing Responsible AI policies Environmental solar panel modules installed across our branches and offices . +194K Peruvian businesses use the Interbank Negocios app to collect payments , manage operations , and drive growth . In the Great Place to Work® Diversity , Equity & Inclusion ranking (2025). S1 & S2 52% of the portfolio assesed for financed emissions . IFRS gap analysis launched across IFS business units . +USD 401 mn sustainable loan portfolio. Score Ranked Launched our INpulso Financiero ( phase 2) together with the Peruvian Banking Association (ASBANC).
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Our strategy Growth 1S26 YoY IFS net income Focus Customer Centricity 61 NPS retail banking Confirmar el nombre “principalidad” To become a leading digital player with profitable growth To build primary banking relationships offering the best digital experience Growing in key businesses +16 % Comentario: En clientes únicos no vamos a pasar de 7mn, 6.9, dehecho cae un poco por una limpieza de clientes inertes en retail Comercial Definición anterior: para mi un cliente es comercial si en los últimos 12 meses nos ha generado 1 sol de rentabilidad. Nueva definición: que me genere rentabilidad, pero en el mes -50k clientes ~ 15 % MS retail deposits ~ 18 % MS consumer loans > 31 % MS annuities +14 % YoY AUM WM ~ 11 % MS commercial loans 86 % Retail digital clients 30
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IFS Key indicators 2Q26 ROA 2.4% 2Q25 IFS 2.4% 1Q26 2.3% 2Q26 NIM 4.9% 2Q25 1Q26 5.0% 2Q26 ROE 20.7% 2Q25 1Q26 18.5% 2Q26 5.1% 19.4% C/I ratio 35.9% 2Q25 1Q26 37.8% 2Q26 36.6% 31 3 1
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IFS Key indicators 2Q26 CoR 2.5% 2Q25 1Q26 2.1% 2Q26 NIM 5.1% 2Q25 1Q26 4.9% 2Q26 1.4% 5.2% C/I ratio 42.3% 2Q25 1Q26 42.5% 2Q26 41.0% Insurance ROIP 6.1% 2Q25 1Q26 7.1% 2Q26 8.4% Banking Wealth management Fees, net (S/ mn ) 49.6 2Q25 50.9 2Q26 50.1 AUM (US$ bn ) 7.8 2Q25 9.0 2Q26 8.6 1Q26 1Q26 32
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Quarterly performance continues positive evolutionROE sin RDL y sin Telefónica es 17.5% ROE sin RDL 18.2% (1) Excluding the Rutas de Lima ( RdL ) impairment : 3Q25 s/78mn and 4Q25 S/129mn 221 299 348 343 328 401 403 495 403 79 67 76 92 81 38 63 105 119 33 72 37 117 52 24 63 71 286 390 490 446 580 456 461 602 585 11.2% 15.1% 18.2% 16.3% 20.7% 15.6% 15.1% 19.4% 18.5% 2Q24 3Q24 4Q24 1Q25 2Q25 3Q25 4Q25 1Q26 2Q26 Interbank Interseguro Inteligo ROE IFS 33
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2,614 2,835 1H25 6M26 Banking Insurance Wealth management +7 % YoY increase in 1H26 revenues NIM IBK IFS revenues (S/ mn ) NIM IFS 34 +7% YoY 34 5.0% 5.0% 4,062 4,328 1H25 1H26 5.1% 5.0% 999 1,186 1H25 1H26 264 237 1H25 1H26 +8% YoY +19% YoY - 10% YoY
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595 623 1H25 1H26 +5 % YoY increase in 1H26 fee income IFS fee income (S/ mn ) +5 % YoY Commercial Retail +11 % YoY +15 % YoY +6 % YoY Izipay - 20 % YoY WM 35
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Banking Insurance Wealth management +3 % YoY growth in 1H26 results from financial transactions IFS (S/ mn ) +26 % YoY - 16 % YoY 36 +3 % YoY +33 % YoY 649 669 1H25 1H26 134 112 1H25 1H26 98 130 1H25 1H26 305 383 1H25 1H26 36
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2.2 2.9 3.0 2Q25 1Q26 2Q26 Small businesses delivering profitable growth momentum 80 % Digital sales Loans (S/ bn ) Digital clients 75 % Deposits (S/ bn ) 54 Mar26 +29 % YoY +32 % YoY 1.5 1.8 2.0 2Q25 1Q26 2Q26 37
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38 Low - cost funding (S/ bn ) YoY - 12.3 % +22.4% +18.7 % 1) Low cost funding as a % of total funding . Low - cost funding includes retail deposits (excluding term deposits) and transactional commercial and institutional deposits. Continued i mprovement in funding mix Low - cost funding (%) (1) + 15 .9% 38 34.4% 37.2% 2Q25 2Q26 12.6 15.0 6.8 8.3 2.8 2.5 22.2 25.7 2Q25 2Q26 Retail Commercial Others Total
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Customer base growth continues across businesses Banking customers ( mn ) Insurance customers ( mn ) Wealth management customers ( th ) 5.5 5.9 Jun25 Jun26 YoY +7 % YoY +4 % YoY +7 % 3.2 3.3 Jun25 Jun26 39 87 93 Jun25 Jun26 39
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Strong asset quality , CoR at 2.1% Impairments loss on loans , net (S/ mn ) & Cost of risk (%) 10.2% 7.8% 9.0% 2.5% 2.2% 2.1% 2Q25 1Q26 2Q26 (S2+S3) ratio S3 NPL ratio S2+S3 ratio & S3 NPL ratio (%) 40 308 257 229 184 270 2.5% 2.1% 1.8% 1.4% 2.1% -2.5% -1.5% -0.5% 0.5% 1.5% 2.5% 0 50 100 150 200 250 300 350 400 2Q25 3Q25 4Q25 1Q26 2Q26 Provision expense (S/ mn) Cost of risk (%)
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Sound capitalization levels Banking System TCR 15.9% 16.7% Source: Company information and ASBANC. 16.9% 15.5% 15.5% 2Q25 1Q26 2Q26 11.7% 11.7% 11.9% 2Q25 1Q26 2Q26 CETI ratio 13.6% Reg. min. 8 .4% Reg. min. 130.3% 127.4% 118.6% 2Q25 1Q26 2Q26 100% Reg. min. Insurance Banking TCR 41 19.2% 22.3% 20.0% 2Q25 1Q26 2Q26 Wealth management 12% Reg. min.
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11.4 11.3 Banking market share evolution Source: SBS Total commercial Mid - to - large companies Corporate Total banking 14.0 13.7 Jun - 25 Jun - 26 10.5 10.7 Jun - 25 Jun - 26 14.8 14.6 Jun - 25 Jun - 26 Jun - 25 Jun - 26 Consumer Mortgages 42 19.7 18.1 16.0 16.0 Jun - 25 Jun - 26 Jun - 25 Jun - 26
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5% 4% 95% 96% 2Q25 2Q26 3% 3% 97% 97% 2Q25 2Q26 50% 50% 50% 50% 2Q25 2Q26 4% 4% 96% 96% 2Q25 2Q26 Dollarization levels at Interbank U SD P EN Total loans Retail loans Commercial loans Retail loans breakdown Commercial loans breakdown Consumer Mortgages Corporate Large & Medium Small & Micro % USD System 27% 27% 6% 6% 40% 41% 6% 7% 6% 6% 51% 52% 52% 53% 7% 7% Source: SBS 43 26% 26% 74% 74% 2Q25 2Q26 56% 56% 44% 44% 2Q25 2Q26 49% 52% 51% 48% 2Q25 2Q26 6% 7% 94% 93% 2Q25 2Q26
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IFS P&L 2Q26 Intercorp Financial Services' P&L statement S/ million %chg %chg 2Q25 1Q26 2Q26 QoQ YoY Interest and similar income 1,715.2 1,776.9 1,787.6 0.6% 4.2% Interest and similar expenses -578.6 -543.0 -599.9 10.5% 3.7% Net interest and similar income 1,136.6 1,233.9 1,187.7 -3.7% 4.5% Impairment loss on loans, net of recoveries -308.3 -184.3 -274.4 48.9% -11.0% Recovery (loss) due to impairment of financial investments -0.2 -13.2 2.7 n.m. n.m. Net interest and similar income after impairment loss 828.1 1,036.4 916.1 -11.6% 10.6% Fee income from financial services, net 299.4 302.0 320.9 6.2% 7.2% Other income 387.9 339.2 330.1 -2.7% -14.9% Insurance results -30.7 -64.3 -14.9 -76.8% -51.4% Other expenses -788.8 -838.3 -855.6 2.1% 8.5% Income before translation result and income tax 695.9 774.9 696.5 -10.1% 0.1% Translation result 11.6 -19.0 21.9 n.m. 89.3% Income tax -127.9 -154.0 -133.1 -13.6% 4.1% Profit for the period 579.6 601.9 585.3 -2.8% 1.0% 44
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IFS statement of financial position 2Q26 Intercorp Financial Services' Statement of financial position S/ million %chg %chg 2Q25 1Q26 2Q26 QoQ YoY Assets Cash and due from banks and inter-bank funds 13,174.4 14,412.7 15,997.9 11.0% 21.4% Financial investments 27,747.4 29,652.5 29,417.8 -0.8% 6.0% Loans, net of unearned interest 52,127.2 53,441.7 54,689.2 2.3% 4.9% Impairment allowance for loans -1,712.1 -1,526.1 -1,566.0 2.6% -8.5% Property, furniture and equipment, net 894.8 1,000.5 996.5 -0.4% 11.4% Other assets 5,360.6 5,306.4 5,815.8 9.6% 8.5% Total assets 97,592.3 102,287.7 105,351.3 3.0% 8.0% Liabilities and equity Deposits and obligations 54,755.2 57,248.8 59,509.8 3.9% 8.7% Due to banks and correspondents and inter-bank funds 7,592.4 6,375.4 6,442.7 1.1% -15.1% Bonds, notes and other obligations 6,992.7 7,558.5 7,634.5 1.0% 9.2% Insurance contract liabilities 12,522.6 12,702.8 13,026.9 2.6% 4.0% Other liabilities 4,237.8 5,995.8 5,793.9 -3.4% 36.7% Total liabilities 86,100.7 89,881.4 92,407.8 2.8% 7.3% Equity, net Equity attributable to IFS' shareholders 11,424.9 12,333.9 12,867.4 4.3% 12.6% Non-controlling interest 63.6 73.3 72.4 -1.1% 14.0% Total equity, net 10,954.7 12,421.8 12,406.3 -0.1% 13.3% Total liabilities and equity net 95,544.7 99,097.4 102,287.7 3.2% 7.1% 45
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Banking P&L 2Q26 Banking Segment's P&L Statement S/ million %chg %chg 2Q25 1Q26 2Q26 QoQ YoY Interest and similar income 1,450.5 1,458.3 1,494.6 2.5% 3.0% Interest and similar expense -510.9 -462.9 -517.9 11.9% 1.4% Net interest and similar income 939.6 995.4 976.7 -1.9% 3.9% Impairment loss on loans, net of recoveries -308.5 -184.2 -274.3 48.9% -11.1% Recovery (loss) due to impairment of financial investments 0.5 0.1 0.0 -48.1% -91.0% Net interest and similar income after impairment loss 631.6 811.2 702.4 -13.4% 11.2% Fee income from financial services, net 213.0 229.8 250.5 9.0% 17.6% Other income 147.5 197.9 184.6 -6.8% 25.1% Other expenses -563.9 -599.0 -617.5 3.1% 9.5% Income before translation result and income tax 428.2 640.0 520.1 -18.7% 21.5% Translation result 1.2 -5.6 4.5 n.m. n.m. Income tax -101.3 -139.4 -122.1 -12.4% 20.5% Profit for the period 328.1 495.0 402.5 -18.7% 22.7% 46
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Banking statement of financial position 2Q26 Banking Segment' Statement of financial position S/ million %chg %chg 2Q25 1Q26 2Q26 QoQ YoY Assets Cash and due from banks and inter-bank funds 11,878.2 13,105.7 14,789.5 12.8% 24.5% Financial investments 12,087.1 13,398.6 12,820.4 -4.3% 6.1% Loans, net of unearned interest 50,554.9 51,845.7 53,141.1 2.5% 5.1% Impairment allowance for loans -1,711.9 -1,525.9 -1,565.7 2.6% -8.5% Property, furniture and equipment, net 686.5 829.9 835.3 0.7% 21.7% Other assets 2,170.2 1,746.4 2,059.7 17.9% -5.1% Total assets 75,664.9 79,400.4 82,080.3 3.4% 8.5% Liabilities and equity Deposits and obligations 52,036.0 54,539.4 56,983.4 4.5% 9.5% Due to banks and correspondents and inter-bank funds 7,072.6 5,916.9 6,042.2 2.1% -14.6% Bonds, notes and other obligations 5,602.9 6,194.4 6,315.0 1.9% 12.7% Other liabilities 1,613.3 2,672.2 2,124.2 -20.5% 31.7% Total liabilities 66,324.7 69,322.9 71,464.8 3.1% 7.7% Equity, net Equity attributable to IFS' shareholders 8,872.4 10,257.6 10,077.5 -1.8% 13.6% Total equity, net 8,872.4 10,257.6 10,077.5 -1.8% 13.6% Total liabilities and equity net 74,033.5 76,763.2 79,400.4 3.4% 7.2% 47
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Insurance P&L 1Q26 Insurance Segment's P&L Statement S/ million %chg %chg 2Q25 1Q26 2Q26 QoQ YoY Interest and similar income 221.0 309.7 255.1 -17.6% 15.4% Interest and similar expenses -44.1 -57.9 -58.5 1.1% 32.5% Net Interest and similar income 176.8 251.8 196.6 -21.9% 11.2% Impairment loss on loans, net of recoveries 0.0 0.0 0.0 n.m. n.m. Recovery (loss) due to impairment of financial investments -0.4 -13.4 2.7 n.m. n.m. Net Interest and similar income after impairment loss 176.4 238.3 199.3 -16.4% 13.0% Fee income from financial services, net -3.2 -3.5 -3.6 4.7% 13.4% Insurance results -30.7 -64.3 -14.9 -76.8% -51.4% Other income 36.8 68.5 61.9 -9.6% 68.1% Other expenses -108.2 -125.4 -126.6 1.0% 17.0% Income before translation result and income tax 71.1 113.7 116.1 2.1% 63.1% Translation result 9.8 -8.7 2.8 n.m. -71.8% Income tax 0.0 0.0 0.0 n.m. n.m. Profit for the period 80.9 105.0 118.8 13.2% 46.8% 48
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Insurance statement of financial position 2Q26 Insurance Segment' Statement of financial position S/ million %chg %chg 2Q25 1Q26 2Q26 QoQ YoY Assets Cash and due from banks and inter-bank funds 480.6 513.9 581.9 13.2% 21.1% Financial investments 13,840.0 14,747.9 15,118.3 2.5% 9.2% Property, furniture and equipment, net 29.9 31.0 30.7 -1.2% 2.8% Other assets 2,281.3 2,514.5 2,558.8 1.8% 12.2% Total assets 16,631.8 17,807.3 18,289.8 2.7% 10.0% Liabilities and equity Due to banks and correspondents and inter-bank funds 377.0 209.6 211.1 0.7% -44.0% Bonds, notes and other obligations 1,274.6 1,249.4 1,207.9 -3.3% -5.2% Insurance contract liabilities 12,522.6 12,702.8 13,026.9 2.6% 4.0% Other liabilities 1,804.9 2,552.0 2,721.3 6.6% 50.8% Total liabilities 15,979.1 16,713.8 17,167.1 2.7% 7.4% Equity, net Equity attributable to IFS' shareholders 709.8 710.7 845.3 18.9% 19.1% Total equity, net 709.8 710.7 845.3 18.9% 19.1% Total liabilities and equity net 16,322.6 17,155.1 17,461.1 1.8% 7.0% 49
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Wealth Management P&L 2Q26 Wealth Management Segment's P&L Statement S/ million %chg %chg 2Q25 1Q26 2Q26 QoQ YoY Interest and similar income 43.1 34.6 37.8 9.2% -12.3% Interest and similar expenses -25.3 -23.4 -25.0 7.0% -1.0% Net interest and similar income 17.8 11.3 12.8 13.7% -28.2% Impairment loss on loans, net of recoveries 0.2 0.0 -0.1 26.9% n.m. Recovery (loss) due to impairment of financial investments -0.2 0.1 0.0 n.m. -89.3% Net interest and similar income after impairment loss 17.8 11.3 12.7 12.1% -28.7% Fee income from financial services, net 49.6 50.1 50.9 1.5% 2.8% Other income 111.7 52.5 59.4 13.2% -46.8% Other expenses -47.4 -47.4 -46.6 -1.7% -1.7% Income before translation result and income tax 131.7 66.6 76.5 14.8% -41.9% Translation result 2.2 0.8 -1.7 n.m. n.m. Income tax -16.9 -4.4 -3.5 -21.5% -79.4% Profit for the period 117.0 63.0 71.3 13.2% -39.0% 50
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Wealth Management statement of financial position 2Q26 Wealth Management Segment' Statement of financial position S/ million %chg %chg 2Q25 1Q26 2Q26 QoQ YoY Assets Cash and due from banks and inter-bank funds 725.3 587.4 495.6 -15.6% -31.7% Financial investments 2,070.3 2,025.5 2,183.2 7.8% 5.5% Loans, net of unearned interest 1,575.5 1,603.1 1,553.7 -3.1% -1.4% Impairment allowance for loans -0.2 -0.2 -0.2 27.8% 34.1% Property, furniture and equipment, net 49.4 47.8 45.8 -4.2% -7.3% Other assets 160.1 290.2 214.8 -26.0% 34.2% Total assets 4,580.4 4,553.9 4,492.9 -1.3% -1.9% Liabilities and equity Deposits and obligations 3,322.4 2,971.6 3,032.6 2.1% -8.7% Due to banks and correspondents and inter-bank funds 125.9 248.9 189.4 -23.9% 50.5% Bonds, notes and other obligations 0.0 0.0 0.0 n.m. n.m. Other liabilities 67.0 143.9 168.6 17.2% n.m. Total liabilities 3,515.4 3,364.4 3,390.6 0.8% -3.5% Equity, net Equity attributable to IFS' shareholders 944.3 1,044.1 1,065.6 2.1% 12.8% Total equity, net 944.3 1,044.1 1,065.6 2.1% 12.8% Total liabilities and equity net 4,266.7 4,316.0 4,450.8 3.1% 4.3% 51
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Definitions Concept Definition Total revenues Net interest and similar income + Net fee income from financial services + Other income + Income from insurance results Efficiency ratio (Salaries and employee benefits + Administrative expenses + Depreciation and amortization) / (Net interest and similar income + Net fee income + Other income + Income from insurance results) NIM (Net interest and similar income) / (Average interest-earning assets) Interest earning assets Total loans + total investment available for sale + total cash and due from banks funds Relevant net income Relevant net income for dividend payments % Revenues (Net fee income + Other income) / (Net interest income + Net fee income + Other income) Loan-to-deposit ratio Total gross loans / Deposits NPL coverage ratio Stock of provisions / (Stage 3 direct loans) (S2 + S3) ratio (Exposure under Stage 2 and Stage 3) / (Total exposure under IFRS 9) S3 NPL ratio (Stage 3 direct loans) / (Total direct loans) Expected loss (Stock of provisions) / (Total exposure) Cost of risk (Annualized impairment loss on loans, net of recoveries) / (Average gross loans) Total revenues Net interest and similar income + Net fee income from financial services + Other income + Income from insurance results Efficiency ratio (Salaries and employee benefits + Administrative expenses + Depreciation and amortization) / (Net interest and similar income + Net fee income + Other income + Income from insurance results) NIM (Net interest and similar income) / (Average interest-earning assets) Interest earning assets Total loans + total investment available for sale + total cash and due from banks funds Relevant net income Relevant net income for dividend payments % Revenues (Net fee income + Other income) / (Net interest income + Net fee income + Other income) Loan-to-deposit ratio Total gross loans / Deposits NPL coverage ratio Stock of provisions / (Stage 3 direct loans) (S2 + S3) ratio (Exposure under Stage 2 and Stage 3) / (Total exposure under IFRS 9) S3 NPL ratio (Stage 3 direct loans) / (Total direct loans) Expected loss (Stock of provisions) / (Total exposure) Cost of risk (Annualized impairment loss on loans, net of recoveries) / (Average gross loans) 52
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This corporate presentation contains “forward looking statements” within the meaning of the Private Securities Litigation Reform Act of 1955 . Other than statements of historical or current facts, all statements included in this presentation regarding IFS’ business, financial condition, results of operations and certain of IFS’ plans, objectives, targets, assumptions, projections, expectations or beliefs and statements regarding other future events or prospects are forward - looking statements . These statements include, without limitation, those concerning : (i) IFS’ strategy and IFS’ ability to achieve it ; (ii) expectations regarding sales, profitability and growth, expected or assumed future results of operations, dividends, capital expenditures and investment plans ; (iii) adequacy of capital ; and (iv) financing plans, objectives or goals and anticipated trends . In addition, this presentation includes forward - looking statements relating to IFS’ potential exposure to various types of market risks, such as macroeconomic risk, political and geopolitical risks, foreign exchange rate risk, interest rate risks and other risks related to IFS’ financial performance . The words “aim,” “may,” “will,” “expect,” “is expected to,” “anticipate,” “believe,” “future,” “continue,” “help,” “estimate,” “plan,” “potential,” “target,” “project,” “achieve,” “schedule,” “intend,” “should,” “would,” “seeks,” “estimates,” “shall,” or the negative or other variations thereof, as well as other similar expressions regarding matters that are not historical facts, are or may indicate forward – looking statements . IFS has based these forward - looking statements on its management’s current views with respect to future events and financial performance . These views reflect the best judgment of IFS’ management but involve a number of risks and uncertainties which could cause actual results to differ materially from those expected in IFS’ forward – looking statements and from past results, performance or achievements . Although we believe that the estimates reflected in the forward - looking statements are reasonable, such estimates may prove to be incorrect . By their nature, forward - looking statements involve risk and uncertainty because they relate to events and depend on circumstances that will occur in the future . There are a number of factors that could cause actual results and developments to differ materially from those expressed or implied by these forward - looking statements . These factors include, among other things : (a) IFS’ holding company structure ; (b) economic, business and political developments in Peru and globally ; (c) changes in Peruvian, Panamanian and Bahamian and other foreign laws and regulations, including the adoption of new capital requirements for banks or insurance companies and heightened regulatory and governmental oversight ; (d) increased competition in the Peruvian financial services and insurance markets ; (e) increased inflation ; (f) exchange rate instability and government measures to control foreign exchange rates ; (g) developments affecting the purchasing power of middle income consumers or consumer spending generally ; (h) increases in interest rates ; (i) downturns in the capital markets and changes in capital markets in general that affect policies or attitudes towards lending to Peru or Peruvian companies or securities issued by Peruvian companies ; (j) IFS’ ability to keep up with technological changes, including, without limitation, artificial intelligence ; (k) the inability to obtain the capital we need for further expansion of IFS’ businesses ; (l) the inability to attract and retain key personnel ; (m) changes in tax laws ; (n) severe weather, natural disasters and adverse climate changes ; (o) pandemic, epidemics or other diseases and health emergencies ; (p) geopolitical conflicts ; (q) changes in regional or global markets ; (p) dependence on sovereign debt in IFS’ investment portfolios ; (r) credit and other risks of lending, such as increases in defaults of borrowers ; (s) increased costs of funding or IFS’ inability to obtain additional debt or equity financing on attractive terms or at all ; (t) a deterioration in the quality of IFS’ assets ; (u) allowances for impairment losses may be inadequate ; (v) changes to accounting standards ; (w) changes in actuarial assumptions upon which IFS’ annuity business is based ; (x) failure to adequately price insurance premiums ; (y) decreases in the spread between investment yields and implied interest rates in annuities ; (z) dependence on information technology systems and cybersecurity risks ; (aa) ability to appropriately address social, environmental and sustainability concerns that may arise, including from business activities ; and (bb) other risks and uncertainties . Additionally, new risks and uncertainties can emerge from time to time, and it is not possible for IFS to predict all future risks and uncertainties, nor can IFS assess their potential impact . Accordingly, you should not place undue reliance on forward - looking statements as a prediction of actual results . All forward - looking statements included in this corporate presentation are based on information available to IFS on the date of this corporate presentation . IFS undertakes no obligation to update publicly or revise any forward - looking statement, whether as a result of new information, future events or otherwise, except as may be required by applicable law . All other written and oral forward - looking statements attributable to IFS or persons acting on IFS’ behalf are expressly qualified in their entirety by the cautionary statements contained throughout this corporate presentation . Safe Harbor for Forward - Looking Statements 53
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