The Shanghai Commercial & Savings Bank (5876) Q3 2025 earnings summary

Executive summary

• Consolidated financial statements for the nine months ended September 30, 2025, were reviewed by PwC Taiwan, with no material misstatements identified.

• The group operates primarily in Taiwan and Hong Kong, with diversified banking, leasing, and investment activities.

Financial highlights

• Net interest income for the nine months ended September 30, 2025, was NT$26.62 billion, down from NT$28.74 billion year-over-year.

• Consolidated net income for the period was NT$14.37 billion, up from NT$11.38 billion year-over-year.

• Total assets as of September 30, 2025, were NT$2.41 trillion, compared to NT$2.45 trillion a year earlier.

• Basic and diluted EPS for the nine months were both NT$2.56, up from NT$2.18 and NT$2.17, respectively.

• Return on equity (after tax) was 7.46%, and return on assets (after tax) was 0.77% for the period.

Outlook and guidance

• The group continues to monitor the impact of new IFRS standards and regulatory changes, with no significant changes to accounting policies expected.

• Management is assessing the impact of upcoming IFRS 18 adoption, effective 2028.