CILEASING — C & I LEASING Disclosures

C & I LEASING PLC UNAUDITED CONSOLIDATED AND SEPARATE FINANCIAL STATEMENTS FOR THE FIRST QUARTER ENDED 31 MARCH 2026 1 C & I LEASING PLC FOR THE FIRST QUARTER ENDED 31 MARCH 2026 Contents Consolidated statement of financial position 3 Consolidated statement of comprehensive income 4 Consolidated statement of cash flows 5 Consolidated statement of changes in equity 6-7 Notes to the consolidated financial statements 8-64 2 C&I LEASING PLC UNAUDITED CONSOLIDATED AND SEPARATE STATEMENTS OF FINANCIAL POSITION AS AT 31 MARCH 2026 31 March 2026 31 December 2025 31 March 2026 31 December 2025 Notes N'…

Financial Highlights: - PAT: ₦3.9 billion, reflecting a YoY growth of approximately 142% - EPS: ₦98.71 in basic terms - Dividend: Not specified in the provided data - Equity: ₦21.5 billion attributable to shareholders - Shares: Weighted average of 2,948.578 million - ROE: 19% Key Notes: The company’s revenue increased significantly over five years, reaching ₦50.15 billion in 2025 from ₦17.94 billion in 2022. The firm reported strong growth in leasing, outsourcing, and tracking income avenues, with investments in joint ventures and properties also expanding. The financial position remains solid with total assets at ₦141.8 billion, and the capital adequacy ratio stands comfortably at 14%. The outlook suggests continued growth supported by diversification across leasing and service offerings, with a focus on strengthening internal controls and corporate governance to sustain stakeholder value.