352 KENANGA INVESTMENT BANK BERHAD INTEGRATED ANNUAL REPORT 2025 NOTES TO THE FINANCIAL STATEMENTS 31 DECEMBER 2025 53. OPERATIONS OF ISLAMIC BANKING (CONT’D.) (b) Statements of profit or loss and other comprehensive income For the financial year ended 31 December 2025 Note Group and Bank 2025 RM’000 2024 RM’000 Income derived from investment of depositors’ funds (m) 44,483 37,194 Income derived from investment of shareholders’ funds (n) 7,087 9,174 Credit loss expense (274) (111) Total attributable income 51,296 46,257 Profit distributed to depositors (o) (23,617) (17,160) Net Income 27,679 29,097 Finance cost (1,672) (1,510) Personnel expenses (p)(i) (815) (768) Other overhead expenses (p)(ii) (2,784) (2,896) Profit before taxation and zakat 22,408 23,923 Taxation and zakat (5,966) (6,390) Profit for the financial year 16,442 17,533 Other comprehensive income/(loss) Items that will be reclassified subsequently to profit or loss: Net change in revaluation of debt instruments at FVOCI 2,931 (880) Income tax impact (703) 227 Total other comprehensive income for the financial year, net of tax 18,670 16,880 For consolidation with the conventional banking operations, income from Islamic Banking Window as shown on the face of the statements of profit or loss of the Group and of the Bank comprise of the following items: Group and Bank 2025 RM’000 2024 RM’000 Income derived from investment of depositors’ funds 44,483 37,194 Income derived from investment of shareholders’ funds 7,087 9,174 Total income before impairment allowances and overhead expenses 51,570 46,368 Profit distributed to depositors (23,617) (17,160) Finance cost (1,672) (1,510) Income from Islamic Banking Window operations reported in the statements of profit or loss 26,281 27,698
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