Opal Balance Investments Income Statement

Financials in millions ILS. Fiscal year is January - December.

Millions ILS. Fiscal year is Jan - Dec.

Fiscal Year	TTM	FY 2024	FY 2023	FY 2022	FY 2021	FY 2020
Period Ending	Sep '25 Sep 30, 2025	Dec '24 Dec 31, 2024	Dec '23 Dec 31, 2023	Dec '22 Dec 31, 2022	Dec '21 Dec 31, 2021	Dec '20 Dec 31, 2020
Interest and Dividend Income	95.09	83	92.35	90.06	67.18	57.43
Total Interest Expense	15.43	12.04	15.79	11	4.54	4.27
Net Interest Income	79.66	70.96	76.56	79.07	62.64	53.17
Revenue Before Loan Losses	79.66	70.96	76.56	79.07	62.64	53.17
Provision for Loan Losses	-2.1	1.69	12.08	12.28	2.2	4.91
Revenue	81.76	69.27	64.48	66.79	60.44	48.26
Revenue Growth (YoY)	26.97%	7.43%	-3.46%	10.51%	25.23%	-10.69%
Cost of Services Provided	27.28	26.86	27.14	28.2	24.85	20.48
Other Operating Expenses	0.62	0.62	1.34	1.16	0.86	0.94
Total Operating Expenses	27.9	27.48	28.48	29.35	25.71	21.42
Operating Income	53.86	41.79	36	37.43	34.73	26.84
EBT Excluding Unusual Items	51.47	39.92	33.87	36.93	35.01	26.98
Pretax Income	51.78	40.23	34.33	37.63	35.02	27.24
Income Tax Expense	12.05	9.37	7.95	8.64	8.06	6.67
Net Income	39.73	30.86	26.38	28.99	26.96	20.57
Net Income to Common	39.73	30.86	26.38	28.99	26.96	20.57
Net Income Growth	44.81%	17.01%	-9.01%	7.55%	31.02%	-22.59%
Shares Outstanding (Basic)	105	105	105	105	105	102
Shares Outstanding (Diluted)	105	105	105	105	105	102
Shares Change (YoY)	-0.11%	-	0.00%	-	2.55%	16.86%
EPS (Basic)	0.38	0.30	0.25	0.28	0.26	0.20
EPS (Diluted)	0.38	0.30	0.25	0.28	0.26	0.20
EPS Growth	44.98%	17.01%	-9.01%	7.55%	27.76%	-33.66%
Free Cash Flow	-61.86	12.2	13.11	1.91	13.19	35.73
Free Cash Flow Per Share	-0.59	0.12	0.13	0.02	0.13	0.35
Dividend Per Share	0.238	0.196	0.126	0.135	0.128	0.091
Dividend Growth	58.24%	55.82%	-6.80%	5.54%	40.93%	-28.72%
Operating Margin	65.87%	60.32%	55.83%	56.05%	57.46%	55.61%
Profit Margin	48.59%	44.55%	40.91%	43.41%	44.60%	42.63%
Free Cash Flow Margin	-75.66%	17.61%	20.34%	2.86%	21.83%	74.04%
Effective Tax Rate	23.27%	23.28%	23.17%	22.97%	23.03%	24.48%

Source: S&P Global Market Intelligence. Financial Services template. Financial Sources.