United International Holding (4083) investor relations material

Executive summary

• Report covers three- and six-month periods ended 30 June 2026, reviewed by PwC with no material misstatements found.

• Group operates in consumer and product finance, with continued growth in Islamic credit cards and Tawarruq portfolios, while Murabaha portfolio is downsizing.

• Share capital increased from SAR 250 million to SAR 750 million via bonus shares, approved in May 2026.

Financial highlights

• Six-month revenue from Islamic financing contracts rose to SAR 408.7 million, up from SAR 367.1 million year-over-year.

• Net profit for six months was SAR 112.6 million, compared to SAR 117.6 million in the prior year.

• Basic and diluted EPS for six months was SAR 1.52, down from SAR 1.57 year-over-year.

• Total assets increased to SAR 3.37 billion as of 30 June 2026, up from SAR 3.20 billion at year-end 2025.

• Net cash from operating activities for six months was SAR 70.4 million, compared to an outflow of SAR 157.8 million in the prior year.

Outlook and guidance

• Management continues to monitor the volatile Middle East geopolitical situation, with ongoing stress-testing and scenario analysis.

• No significant deterioration in credit quality or collections observed; ECL allowance deemed sufficient.

• IFRS 18 implementation assessment underway, with expected changes to financial statement presentation in 2027.