The Shanghai Commercial & Savings Bank (5876) Q2 2026 earnings summary

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.