I&M Bank Limited - Annual Consolidated & Separate Financial Statements 2025

Sep 14, 2026

Annual consolidated and separate financial statements of I&M Bank Limited, presenting a complete set of corporate and financial reporting information for the year 2025. Includes corporate information, governance disclosures, and the directors’ reports and responsibilities, supported by independent auditor’s reporting. Provides consolidated and company profit or loss, other comprehensive income, financial position, changes in equity, and cash flow statements, followed by detailed notes and an abbreviations section to support consistent interpretation of key metrics.

LanguageEnglish

CategoryResearch & Report

FormatPDF

Pages210

Reading Time8 h 49 min

AccessFree to download

Introduction

Corporate Information

Governance

Chairman’s Report

Statement on Corporate Governance

Business

Financial Strategy and Highlights

Our Shared Value

Financials

Report of The Directors

Statement of Directors’ Responsibilities

Independent Auditor’s Report

Consolidated Statement of Profit or Loss

Consolidated Statement of Other Comprehensive Income

Company Statement of Profit or Loss and Other Comprehensive Income

Consolidated Statement of Financial Position

Company Statement of Financial Position

Consolidated Statement of Changes in Equity

Company Statement of Changes in Equity

Consolidated Statement of Cash Flow

Company Statement of Cash Flow

Notes To The Consolidated and Separate Financial Statements

Abbreviations

IMPACT BEYOND NUMBERS Annual Consolidated & Separate Financial Statements 2 REGIONAL FOOTPRINT Kenya 1974 Tanzania 2010 Mauritius 2008 Rwanda 2012 Uganda 2021 3 CONTENT INTRODUCTION 5 Corporate Information GOVERNANCE 10 13 Chairman’s Report Statement on Corporate Governance BUSINESS 35 0 Financial Strategy and Highlights Our Shared Value FINANCIALS 42 44 45 49 50 51 52 53 54 56 58 59 60 Report of The Directors Statement of Directors’ Responsibilities Independent Auditor’s Report Consolidated Statement of Profit or Loss Consolidated Statement of Other Comprehensive Income Company Statement of Profit or Loss and Other Comprehensive Income Consolidated Statement of Financial Position Company Statement Of Financial Position Consolidated Statement of Changes in Equity Company Statement of Changes in Equity Consolidated Statement of Cash Flow Company Statement of Cash Flow Notes To The Consolidated and Separate Financial Statements 4 ABBREVIATIONS In this document we have used the following abbreviations: ACL AGM ALCO BAC BCC BNRC BPC BRMC BSTC CAPEX CBK CEO CGU CMA CRMC CS CSR EAD ECL ED FVOCI FVTPL GDP GPO Group GED Allowance for Credit Losses Annual General Meeting Assets and Liabilities Committee Board Audit Committee Board Credit Committee Board Nominations and Remuneration Committee Board Procurement Committee Board Risk Management Committee Board Share Transfers Committee Capital expenditure Central Bank of Kenya Chief Executive Officer Cash Generating Unit Capital Markets Authority Credit Risk Management Committee Company Secretary Corporate Social Responsibility Exposure at Default Expected Credit Losses Executive Director Fair value through other comprehensive income Fair value through profit and loss Gross Domestic Product General Post Office I&M Bank LIMITED together with its subsidiary undertakings Group Executive Director HRC IAS ICT IFC IFRSs IMBIL IMGP INED NCI NED ITSC KShs LGD M&A NSE OCI OPEX PBT PAT PD PP&E SICR SPPI SOFP YIB Human Resources Committee International Accounting Standards Information and Communication Technology International Finance Corporation International Financial Reporting Standards I&M Bancassurance Intermediary Limited I&M Group PLC Independent Non-Executive Director Non-Controlling Interest Non-Executive Director IT Steering Committee Kenya Shillings Loss Given Default Mergers and Acquisition Nairobi Securities Exchange Other Comprehensive Income Operating expense Profit before tax Profit after tax Probability of Default Property Plant and Equipment Significant Increase in Credit Risk Solely Payments of Principal and Interest Statement of Financial Position Youjays Insurance Brokers Limited 5 CORPORATE INFORMATION BOARD OF DIRECTORS Daniel Ndonye (Chairman) Sarit S. Raja Shah (Group Executive Director) Suresh B. R Shah, MBS Sachit S. Raja Shah M. Soundararajan** A. Nyambura Koigi Nikhil R. Hira Muchemi Wambugu, MBS Alan J. Dodd Phyllis K. Wakiaga Kihara Maina (Interim Chief Executive Officer) GulAbbass Khan* (Resigned on 6 November 2025) * British ** Indian COMPANY SECRETARY Stella W. Gacharia 1 Park Avenue 1st Parklands Avenue P.O Box 30238-00100 Nairobi, Kenya AUDITOR PricewaterhouseCoopers LLP Certified Public Accountants PwC Tower, Waiyaki Way Chiromo Road, Westland’s P.O Box 43963 – 00100 Nairobi, Kenya REGISTERED OFFICE 1 Park Avenue 1st Parklands Avenue P.O Box 30238-00100 Nairobi, Kenya CORRESPONDENT BANKS Bank One Limited, Mauritius Citibank NA, New York Citibank NA, London Commerzbank AG, Germany HDFC Bank Limited, India Habib AG Zurich, Switzerland JP Morgan Frankfurt JP Morgan, London Standard Chartered Bank Frankfurt JP Morgan New York Standa

FAQs

What financial statements are included in the consolidated and separate reporting set for 2025?

The statements include consolidated profit or loss, consolidated other comprehensive income, consolidated and company financial position, consolidated and company changes in equity, and consolidated and company cash flow, alongside the company profit or loss and other comprehensive income.

Which governance and oversight materials are presented within the document?

The document includes corporate information and governance sections such as the Chairman’s Report and the Statement on Corporate Governance.

How is auditor assurance addressed in the reporting package?

An Independent Auditor’s Report is included as part of the financials section, following the directors’ reports and statement of directors’ responsibilities.

Sep 14, 2026

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