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The Shanghai Commercial & Savings Bank (5876) investor relations material
The Shanghai Commercial & Savings Bank Q2 2026 earnings summary
Complete event summary combining all related documents: earnings call transcript, report, and slide presentation.Executive summary
Consolidated financial statements for the six months ended June 30, 2026, were audited and present a fair view in accordance with Taiwan regulations and IFRS.
The core business remains loan granting, with significant focus on credit risk and allowance for credit losses.
IFRS 17 was adopted in 2026, with retrospective restatement of 2025 figures.
Financial highlights
Total assets reached NT$2,516.6 billion as of June 30, 2026, up from NT$2,440.7 billion at year-end 2025.
Net interest income for H1 2026 was NT$18.35 billion, nearly flat year-over-year.
Net income for H1 2026 was NT$12.71 billion, up 40% from NT$9.05 billion in H1 2025.
EPS for H1 2026 was NT$2.08 (basic), compared to NT$1.59 in H1 2025.
Total equity attributable to owners increased to NT$214.1 billion.
Outlook and guidance
The bank continues to monitor the impact of new IFRS standards and regulatory changes.
Capital adequacy and risk management remain priorities, with ongoing assessment of market and credit risks.
- Net income fell to NT$5.80 billion, with EPS at NT$1.20 and capital adequacy at 14.34%.5876
Q2 2024 - Net income fell to NT$11.38B as provisions rose, but asset quality and capital ratios stayed strong.5876
Q3 2024 - Net income fell 17% to NT$14.4B, with robust capital and low NPL ratio maintained.5876
Q4 2024 - Q1 2025 net income increased to NT$5.90B, with strong asset quality and stable capital.5876
Q1 2025 - H1 2025 net income rose to NT$9,057M, with EPS at NT$1.61 and strong capital ratios.5876
Q2 2025 - Net income increased to NT$14.37 billion, with EPS at NT$2.56 and robust asset quality.5876
Q3 2025 - Q1 2026 net income climbed to NT$6.52B, with EPS at NT$1.05 and solid asset quality.5876
Q4 2025 - Q1 2026 delivered higher profits and capital ratios, but asset quality pressures increased.5876
Q1 2026
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