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DCB Commercial Bank

DCB · Dar es Salaam Stock Exchange · Incorporated in Tanzania · Company statements

On this page
Company details
Legal name
DCB Commercial Bank Plc
Incorporated in
Tanzania
Listing
DCB on the Dar es Salaam Stock Exchange, active (observed 2026-10-08)
Sector
Not classified (our classification from the stated principal activity)
Financial year ends
31 December

Overview

Year ended 31 December 2025 · annual report, signed / final · source

Source and wording notes

  • Auditor's emphasis of matter

    Emphasis of Matter - Comparative Information: the auditor draws attention to notes 38 and 39, which state that the 2023 comparative statement of cash flows has been restated; the opinion is not modified (PDF p57).

    Source: DCB Commercial Bank Plc Annual Report and Financial Statements for the year ended 31 December 2024 (dated 2025-06-11)

  • Auditor's emphasis of matter

    Other Matter Relating to Comparative Information: the 2023 financial statements, excluding the note 38-39 adjustments, were audited by another auditor who expressed an unmodified opinion on 29 April 2024; KPMG audited the note 39 adjustments only (PDF p57).

    Source: DCB Commercial Bank Plc Annual Report and Financial Statements for the year ended 31 December 2024 (dated 2025-06-11)

  • Auditor's emphasis of matter

    Emphasis of matter a. Regulatory capital (Capital buffers): the bank has not complied with the capital conservation buffer requirement (2.5% of risk-weighted assets) as at 31 December 2023 (note 6.5, which includes plans to address the shortfall). b. Recoverability of deferred income tax assets: build-up of deferred tax assets mainly from tax losses and expected credit losses; note 30 gives the plans for recoverability. 'Our opinion is not modified in respect of these matters.' (PDF p57)

    Source: DCB Commercial Bank Plc Annual Report and Financial Statements for the year ended 31 December 2023 (dated 2024-04-29)

FY2024 figures come from an annual report, signed / final; FY2023 figures come from an annual report, signed / final; FY2022 figures come from an annual report, signed / final — see the column notes.

  • Net interest income

    TZS 15.3 billion

    15,344,481 TZS thousands · p65

    Change not shown.

    Interest income less interest expense, as printed.

  • Profit / (loss) for the year

    −TZS 635 million

    (634,675) TZS thousands · p65

    Change not shown.

  • Total assets

    TZS 261 billion

    260,844,199 TZS thousands · p66

    Change not shown.

  • Customer deposits

    TZS 151 billion

    150,526,851 TZS thousands · p66

    Change not shown.

  • Total equity

    TZS 33.6 billion

    33,586,900 TZS thousands · p66

    Change not shown.

Large amounts are rounded for reading (TZS million / billion / trillion); exact figures as printed are under each amount and in the tables. No currency conversion.

Not shown: the two years come from different filings.

Financial statements

Exact figures as printed. Each column comes from one filing; labels are as printed in the newest filing. Amounts in TZS thousands unless the row says otherwise; brackets are negative.

† from a supplementary filing for the same year · ‡ signed audited statements preferred over a disputed figure · “–” is a printed dash, explained below the table

Column sources

  • FY2025 — annual report, signed / final; reported for the year · source
  • FY2024 — annual report, signed / final; reported for the year · source
    • Auditor's emphasis of matter. Emphasis of Matter - Comparative Information: the auditor draws attention to notes 38 and 39, which state that the 2023 comparative statement of cash flows has been restated; the opinion is not modified (PDF p57).
    • Auditor's emphasis of matter. Other Matter Relating to Comparative Information: the 2023 financial statements, excluding the note 38-39 adjustments, were audited by another auditor who expressed an unmodified opinion on 29 April 2024; KPMG audited the note 39 adjustments only (PDF p57).
  • FY2023 — annual report, signed / final; comparative in the FY2024 filing · source
    • Auditor's emphasis of matter. Emphasis of Matter - Comparative Information: the auditor draws attention to notes 38 and 39, which state that the 2023 comparative statement of cash flows has been restated; the opinion is not modified (PDF p57).
    • Auditor's emphasis of matter. Other Matter Relating to Comparative Information: the 2023 financial statements, excluding the note 38-39 adjustments, were audited by another auditor who expressed an unmodified opinion on 29 April 2024; KPMG audited the note 39 adjustments only (PDF p57).
  • FY2022 — annual report, signed / final; comparative in the FY2023 filing · source
    • Auditor's emphasis of matter. Emphasis of matter a. Regulatory capital (Capital buffers): the bank has not complied with the capital conservation buffer requirement (2.5% of risk-weighted assets) as at 31 December 2023 (note 6.5, which includes plans to address the shortfall). b. Recoverability of deferred income tax assets: build-up of deferred tax assets mainly from tax losses and expected credit losses; note 30 gives the plans for recoverability. 'Our opinion is not modified in respect of these matters.' (PDF p57)

Income statement

Income statement, TZS thousands. Columns: FY2025 — annual report (signed / final), as reported for the year; FY2024 — annual report (signed / final), as reported for the year; FY2023 — annual report (signed / final), comparative reported in the annual report for 2024; FY2022 — annual report (signed / final), comparative reported in the annual report for 2023.
Line (as printed) FY2025Annual reportreported for the yearFY2024Annual reportreported for the yearsource limitationsFY2023Annual reportcomparative in FY2024 filingsource limitationsFY2022Annual reportcomparative in FY2023 filingsource limitations
Interest income calculated using the effective interest rate method12 34,871,887 32,277,746 27,835,426 28,607,305
Interest expense3 (19,527,406) (19,234,099) (15,085,920) (13,380,278)
Net interest income 15,344,481 13,043,647 12,749,506 15,227,027
Impairment loss on financial instruments4 (1,586,426) (2,105,127) (3,109,550) (3,874,865)
Net interest income after impairment56 13,758,055 10,938,520 9,639,956 11,352,162
Fees and commission income 3,824,518 4,311,805 4,880,621 5,751,715
Foreign exchange income 576,656 650,739 364,191 386,107
Other operating income 1,190,910 1,256,464 1,232,897 4,144,391
Total non-interest income 5,592,084 6,219,008 6,477,709 10,282,213
Total operating income78 19,350,139 17,157,528 16,117,665 21,634,375
Staff expenses (10,326,361) (10,123,616) (10,042,148) (9,993,648)
General and administrative expenses9 (6,722,742) (5,751,174) (6,817,215) (8,052,221)
Depreciation and amortization expenses10 (2,647,706) (2,998,046) (3,852,255) (2,621,158)
Total operating expenses11 (19,696,809) (18,872,836) (20,711,618) (20,667,027)
Loss before tax12 (346,670) (1,715,308) (4,593,953) 967,348
Income Tax (charge)/credit13 (288,005) 746,265 975,721 (219,645)
Loss for the year14 (634,675) (969,043) (3,618,232) 747,703
Equity investments – change in fair value15 162,392 974,073 –16 Not reported in this filing17
Deferred tax charge18 –19 (292,222) –16 Not reported in this filing17
Net fair value gain20 162,392 Not reported in this filing2221 Not reported in this filing2223 142,542
Total comprehensive loss for the year24 (472,283) (287,192) (3,760,774) 890,245
Net fair value gain25 Not reported in this filing26 681,851 –27 Not reported in this filing17
Debt instruments at FVOCI, net of tax28 Not reported in this filing29 –27 (142,542) Not reported in this filing30
  1. Printed “-”, read as nil: subtotal_arithmetic: is.native.co_4w8kbhmb9erf.oci_not_reclassified_net.
  2. Printed “-”, read as nil: subtotal_arithmetic: is.other_comprehensive_income.
  3. Printed “-”, read as nil: subtotal_arithmetic: is.total_comprehensive_income.
Notes and alternative reported figures (27)
  1. “Interest income calculated using the effective interest rate method”: mapping to a shared definition is uncertain. Printed 'Interest and similar income' (note 8); the FY2024 report prints the line as 'Interest income calculated using the effective interest rate method'.
  2. Printed under different labels across filings: “Interest and similar income”; “Interest income calculated using the effective interest rate method”.
  3. Printed under different labels across filings: “Interest and similar expense”; “Interest expense”.
  4. Printed under different labels across filings: “Credit impairment losses”; “Impairment loss on financial instruments”.
  5. “Net interest income after impairment” is an issuer-specific line, not mapped to a shared definition: Net interest income less impairment loss on financial instruments.
  6. Printed under different labels across filings: “NET INTEREST INCOME AFTER LOAN IMPAIRMENT”; “Net interest income after impairment”.
  7. “Total operating income” is an issuer-specific line, not mapped to a shared definition: The issuer's total operating income: net interest income after impairment plus total non-interest income.
  8. Printed under different labels across filings: “TOTAL OPERATING INCOME”; “Total operating income”.
  9. Printed under different labels across filings: “General administrative expenses”; “General and administrative expenses”.
  10. “Depreciation and amortization expenses”: mapping to a shared definition is uncertain. One line for depreciation (property, equipment, right-of-use assets) and amortisation of intangibles.
  11. Printed under different labels across filings: “TOTAL OPERATING EXPENSES”; “Total operating expenses”.
  12. Printed under different labels across filings: “(LOSS)/PROFIT BEFORE INCOME TAX”; “Loss before tax”.
  13. Printed under different labels across filings: “Income Tax (charge)/credit”; “Income Tax credit”; “Income tax credit/(charge)”.
  14. Printed under different labels across filings: “(LOSS)/PROFIT FOR THE YEAR”; “Loss for the year”.
  15. “Equity investments – change in fair value” is an issuer-specific line, not mapped to a shared definition: OCI, items not reclassified: FVOCI equity investments, before tax.
  16. Not reported in this filing: Not printed. The 2023 annual report's statement of profit or loss and other comprehensive income (p61) prints one OCI item for 2022: 'Items that may be reclassified to profit or loss Fair value gain on FVOCI debt instrument net of tax' with its amount 142,542 on the next line 'Other comprehensive income'; no equity-investment fair value, deferred tax or not-reclassified subtotal line is printed. Checked on the page image.
  17. “Deferred tax charge” is an issuer-specific line, not mapped to a shared definition: OCI: deferred tax on the fair value change.
  18. Printed under different labels across filings: “Net fair value gain”; “Other comprehensive income”.
  19. Annual report dated 2026-03-31 presents this line for this year: 681,851 (p65). Not shown in this column, which follows one filing's presentation.
  20. Not reported in this filing: Not printed as a total: OCI is printed in two sections with net lines only (issuer concepts; p59).
  21. Annual report dated 2024-04-29 presents this line for this year: (142,542) (p61). Not shown in this column, which follows one filing's presentation.
  22. Printed under different labels across filings: “Total comprehensive income for the year”; “Total comprehensive loss for the year”.
  23. “Net fair value gain” is an issuer-specific line, not mapped to a shared definition: OCI, items that will not be reclassified to profit or loss, net of tax (FVOCI equity investments).
  24. Not reported in this filing: Not reported under this label in this filing: the filing prints this item as 'Net fair value gain' 162,392 (p65), shown in the row 'Other comprehensive income' (total OCI); text layer.
  25. “Debt instruments at FVOCI, net of tax” is an issuer-specific line, not mapped to a shared definition: OCI, items that are or may be reclassified to profit or loss: FVOCI debt instruments, net of tax.
  26. Not reported in this filing: Not printed: the 2025 other comprehensive income section (p65) has only 'Items that will not be reclassified to profit or loss' (Equity investments – change in fair value, Deferred tax charge, Net fair value gain); no debt instruments at FVOCI line is printed; text layer.
  27. Not reported in this filing: Not reported under this label in this filing: the filing prints this item as 'Fair value gain on FVOCI debt instrument net of tax' with the amount 142,542 on the line 'Other comprehensive income' (p61), shown in the row 'Other comprehensive income'. Checked on the page image.

Balance sheet

Balance sheet, TZS thousands. Columns: FY2025 — annual report (signed / final), as reported for the year; FY2024 — annual report (signed / final), as reported for the year; FY2023 — annual report (signed / final), comparative reported in the annual report for 2024; FY2022 — annual report (signed / final), comparative reported in the annual report for 2023.
Line (as printed) FY2025Annual reportreported for the yearFY2024Annual reportreported for the yearsource limitationsFY2023Annual reportcomparative in FY2024 filingsource limitationsFY2022Annual reportcomparative in FY2023 filingsource limitations
Cash and balances with the Bank of Tanzania 27,380,493 20,692,065 21,576,928 19,005,746
Balances due from other banks 14,003,758 19,388,108 5,271,278 3,963,844
Government securities at amortized cost1 62,938,400 62,049,681 57,156,768 13,663,360
Net Loans and advances to customers2 133,317,973 132,406,004 120,403,894 120,847,669
Corporate tax recoverable3 –4 288,005 975,000 2,095,060
Property and equipment5 1,905,744 2,326,927 2,981,231 3,646,824
Right of use asset 5,689,831 6,058,029 6,890,965 5,494,196
Intangible assets 2,791,171 3,027,713 3,631,022 5,067,216
Deferred tax asset6 7,507,868 7,507,868 7,053,824 5,210,033
Equity investments at FVOCI7 3,204,664 3,042,273 2,040,200 2,040,200
Other assets 2,104,297 2,349,636 3,001,042 3,230,825
Total assets 260,844,199 259,136,309 230,982,152 211,904,075
Due to other banks 39,826,968 36,419,080 47,664,218 23,934,235
Deposits from customers 150,526,851 152,039,156 140,053,421 141,941,494
Corporate tax payable 34,127 Not reported in this filing98 Not reported in this filing9 Not reported in this filing10
Borrowings 29,260,167 32,738,415 11,213,836 11,900,791
Other liabilities 3,872,138 3,096,390 2,862,953 2,774,670
Lease liabilities11 3,737,048 3,874,347 4,479,246 2,883,633
Total liabilities 227,257,299 228,167,388 206,273,674 183,434,823
Share capital 46,874,858 39,757,915 24,061,904 24,061,904
Share premium 4,183,291 4,183,291 4,183,291 4,183,291
Share discount12 (13,150,800) (9,148,376) –13 Not reported in this filing14
Accumulated losses (8,475,526) (5,064,843) (4,145,700) (3,792,602)
Regulatory banking risk reserve 2,831,894 80,143 130,043 3,395,177
Fair valuation reserve 1,323,183 1,160,791 478,940 621,482
Total equity 33,586,900 30,968,921 24,708,478 28,469,252
Total liabilities and equity 260,844,199 259,136,309 230,982,152 211,904,075
Government securities – FVOCI15 Not reported in this filing16 Not reported in this filing17 Not reported in this filing1718 27,639,102
  1. Printed “-”, read as nil: subtotal_arithmetic: bs.total_assets.
  2. Printed “-”, read as nil: subtotal_arithmetic: bs.total_equity.
Notes and alternative reported figures (16)
  1. Printed under different labels across filings: “Government securities at amortized cost”; “Government securities – Amortized cost”.
  2. Printed under different labels across filings: “Loans and advances to customers”; “Net Loans and advances to customers”.
  3. Printed under different labels across filings: “Corporate tax recoverable”; “Corporation tax recoverable”.
  4. Printed under different labels across filings: “Property and Equipment”; “Property and equipment”.
  5. Printed under different labels across filings: “Deferred income tax asset”; “Deferred tax asset”.
  6. Printed under different labels across filings: “Equity investment at FVOCI”; “Equity investments”; “Equity investments at FVOCI”.
  7. Annual report dated 2026-03-31 presents this line for this year: - (p66). Not shown in this column, which follows one filing's presentation.
  8. Not reported in this filing: No corporate tax payable line is printed for 2024 or 2023 (corporate tax recoverable instead; p60).
  9. Not reported in this filing: No corporate tax payable line is printed for 2023 or 2022 (corporation tax recoverable instead; p62).
  10. “Lease liabilities” is an issuer-specific line, not mapped to a shared definition: Note 36(ii): lease liabilities, current and non-current not split.
  11. “Share discount” is an issuer-specific line, not mapped to a shared definition: Equity: discount on shares issued in the rights issues (negative).
  12. Not reported in this filing: Not printed: the statement of financial position (p62) has no share discount line; its equity lines are Share capital, Share premium, Accumulated losses, Regulatory banking risk reserve, Fair valuation reserve; text layer.
  13. “Government securities – FVOCI” is an issuer-specific line, not mapped to a shared definition: Government securities at fair value through OCI (note 22); 2023 printed '-'.
  14. Not reported in this filing: Not printed: the statement of financial position (p66) has no 'Government securities – FVOCI' line; its asset lines are Cash and balances with the Bank of Tanzania, Balances due from other banks, Government securities at amortized cost, Net Loans and advances to customers, Corporate tax recoverable, Property and equipment, Right of use asset, Intangible assets, Deferred tax asset, Equity investments at FVOCI, Other assets; text layer.
  15. Not reported in this filing: Not printed: the statement of financial position (p60) has no 'Government securities – FVOCI' line; its asset lines are Cash and balances with the Bank of Tanzania, Balances due from other banks, Government securities at amortized cost, Net Loans and advances to customers, Corporate tax recoverable, Property and equipment, Right of use asset, Intangible assets, Deferred tax asset, Equity investments, Other assets; text layer.
  16. Annual report dated 2024-04-29 presents this line for this year: - (p62). Not shown in this column, which follows one filing's presentation.

Cash flow

Cash flow, TZS thousands. Columns: FY2025 — annual report (signed / final), as reported for the year; FY2024 — annual report (signed / final), as reported for the year; FY2023 — annual report (signed / final), comparative reported in the annual report for 2024; FY2022 — annual report (signed / final), comparative reported in the annual report for 2023.
Line (as printed) FY2025Annual reportreported for the yearFY2024Annual reportreported for the yearsource limitationsFY2023Annual reportcomparative in FY2024 filingsource limitationsFY2022Annual reportcomparative in FY2023 filingsource limitations
Loss before tax12 (346,670) (1,715,308) (4,593,953) 967,348
Depreciation and amortization3 2,647,706 2,998,046 3,852,255 2,621,158
Interest expense4 19,527,406 19,234,099 15,085,920 Not reported in this filing5
Interest income6 (34,871,887) (32,277,746) (27,835,426) Not reported in this filing7
Alternative minimum tax8 301,240 Not reported in this filing109 Not reported in this filing10 Not reported in this filing11
Gain on disposal of property and equipment1213 –14 (133,500) 30,554 –14
Foreign exchange gain15 (11,091) (86,415) (706,534) Not reported in this filing16
Impairment loss on financial instruments17 1,586,426 2,105,127 3,109,550 Not reported in this filing18
Fixed assets adjustments19 30,250 34,025 –14 Not reported in this filing20
Net impact of lease modifications21 (256,083) Not reported in this filing2322 Not reported in this filing24 Not reported in this filing25
Intangible assets write off26 1,595 11,015 –14 Not reported in this filing27
Non-cash equity adjustments28 (24,257) Not reported in this filing299 Not reported in this filing29 Not reported in this filing30
(subtotal after the adjustments)31 (11,415,365) (9,776,749) (11,094,165)32 4,974,722
Change in statutory minimum reserve33 159,219 (275,944) (879,338)34 (1,155,781)
Change in loans and advances to customers35 24,636,558 12,063,056 20,003,51536 (6,131,856)
Change in other assets37 285,457 (592,457) 229,783 (1,043,046)
Change in deposits from banks38 3,380,622 (11,011,431) 23,729,983 (815,517)
Change in deposits from customers39 (1,320,927) 10,735,091 (4,211,830)40 16,650,075
Change in other liabilities41 775,748 233,437 103,588 (21,137)
Change in government securities42 (1,040,566) (4,958,202) (16,057,937) (12,685,923)
Cash generated from/(used) in operations43 15,460,746 (3,583,199) 11,823,59944 (228,463)
Tax (paid)/received45 (267,113) 686,995 313,079 (297,021)
Interest received 7,896,179 7,436,923 5,166,136 Not reported in this filing46
Net cash generated from operating activities47 23,089,812 4,540,719 17,302,81448 (525,484)
Purchase of property and equipment (466,470) (361,050) (270,281) (767,027)
Purchases of intangible assets (482,415) (336,400) (414,884) (783,114)
Proceeds from sale of property and equipment –49 133,500 –49 Not reported in this filing50
Additional equity investment51 –49 (28,000) –49 Not reported in this filing52
Net cash used in investing activities (948,885) (591,950) (648,634) (1,556,846)
Proceeds from borrowings53 5,000,000 25,000,000 –54 4,000,000
Principal lease payments55 (691,506) (931,762) (1,002,626)56 (675,709)
Interest paid57 (20,351,990) (17,752,720) (12,674,275) Not reported in this filing58
Principal repayments of borrowings (7,729,914) (3,883,675) (674,196) (609,301)
Proceeds from issue of shares5960 3,144,766 7,188,017 –54 Not reported in this filing61
Cash paid for rights issue expenses62 (30,247) (640,382) –54 Not reported in this filing63
Net cash (used in)/generated from financing activities64 (20,658,891) 8,979,478 (14,366,401)65 1,561,845
Net increase in cash and cash equivalents66 1,482,036 12,928,247 2,287,77967 (520,485)
Cash and cash equivalents at the beginning of the year 31,149,108 18,193,085 15,193,80768 13,775,660
Effect of exchange rate movement on cash and cash equivalents69 (18,739) 48,09670 711,499 (5,314)
Cash and cash equivalents at the end of the year 32,612,405 31,169,42871 18,193,08572 13,249,861
Dividend receivable73 Not reported in this filing74 –14 (36,531) Not reported in this filing75
Lease write off76 Not reported in this filing77 53,908 –14 Not reported in this filing78
Dividend received79 Not reported in this filing80 –49 36,531 27,313
Dividends paid Not reported in this filing81 –54 (15,304) (64,748)
Interest expense on borrowings82 Not reported in this filing83 Not reported in this filing84 Not reported in this filing8485 929,893
Dividend received86 Not reported in this filing87 Not reported in this filing88 Not reported in this filing9089 (27,313)
Foreign exchange difference on leases91 Not reported in this filing92 Not reported in this filing93 Not reported in this filing9394 –14
Finance cost on Lease liability95 Not reported in this filing96 Not reported in this filing97 Not reported in this filing9798 242,244
Other movements99 Not reported in this filing100 Not reported in this filing101 Not reported in this filing101102 236,078
Exchange (gain)/loss in cash and cash equivalent103 Not reported in this filing104 Not reported in this filing105 Not reported in this filing105106 5,314
Purchases of right of use assets107 Not reported in this filing108 Not reported in this filing109 Not reported in this filing109102 (34,018)
Lease payment-interest Not reported in this filing110 Not reported in this filing111 Not reported in this filing111112 (242,244)
Interest repayments of borrowings Not reported in this filing113 Not reported in this filing114 Not reported in this filing114115 (846,153)
  1. Printed “-”, read as nil: subtotal_arithmetic: cf.native.co_4w8kbhmb9erf.cf_before_working_capital.
  2. Printed “-”, read as nil: subtotal_arithmetic: cf.cash_from_investing.
  3. Printed “-”, read as nil: subtotal_arithmetic: cf.cash_from_financing.
Notes and alternative reported figures (112)
  1. “Loss before tax” is an issuer-specific line, not mapped to a shared definition: Starting line of the indirect-method operating cash flows.
  2. Printed under different labels across filings: “(Loss)/profit before income tax”; “Loss before tax”.
  3. “Depreciation and amortization” is an issuer-specific line, not mapped to a shared definition: Adjustment (note 15).
  4. “Interest expense” is an issuer-specific line, not mapped to a shared definition: Adjustment: interest expense added back (note 9).
  5. Not reported in this filing: Not printed: no an interest expense adjustment; the statement of cash flows (p65) lists as adjustments for 2022 only Depreciation and amortization, Interest expense on borrowings, Dividend received, Loss on disposal of property and equipment, Foreign exchange difference on leases, Finance cost on Lease liability, Other movements and Exchange (gain)/loss in cash and cash equivalent; text layer.
  6. “Interest income” is an issuer-specific line, not mapped to a shared definition: Adjustment: interest income deducted (note 8).
  7. Not reported in this filing: Not printed: no an interest income adjustment; the statement of cash flows (p65) lists as adjustments for 2022 only Depreciation and amortization, Interest expense on borrowings, Dividend received, Loss on disposal of property and equipment, Foreign exchange difference on leases, Finance cost on Lease liability, Other movements and Exchange (gain)/loss in cash and cash equivalent; text layer.
  8. “Alternative minimum tax” is an issuer-specific line, not mapped to a shared definition: Adjustment.
  9. Annual report dated 2026-03-31 presents this line for this year: - (p67). Not shown in this column, which follows one filing's presentation.
  10. Not reported in this filing: Not printed: no an alternative minimum tax adjustment; the statement of cash flows (p63) lists as adjustments Depreciation and amortization, Interest expense, Interest income, Dividend receivable, (Gain)/loss on disposal of property and equipment, Foreign exchange gain, Impairment loss on financial instruments, Fixed assets adjustments, Lease write off, Intangible assets write off; checked on the page image.
  11. Not reported in this filing: Not printed: no an alternative minimum tax adjustment; the statement of cash flows (p65) lists as adjustments for 2022 only Depreciation and amortization, Interest expense on borrowings, Dividend received, Loss on disposal of property and equipment, Foreign exchange difference on leases, Finance cost on Lease liability, Other movements and Exchange (gain)/loss in cash and cash equivalent; text layer.
  12. “Gain on disposal of property and equipment” is an issuer-specific line, not mapped to a shared definition: Adjustment (note 25).
  13. Printed under different labels across filings: “(Gain)/loss on disposal of property and equipment”; “Gain on disposal of property and equipment”; “Loss on disposal of property and equipment”.
  14. “Foreign exchange gain” is an issuer-specific line, not mapped to a shared definition: Adjustment.
  15. Not reported in this filing: Not printed: no 'Foreign exchange gain' adjustment; the foreign-exchange adjustments printed are 'Foreign exchange difference on leases' and 'Exchange (gain)/loss in cash and cash equivalent', each shown in its own row; the statement of cash flows (p65) lists as adjustments for 2022 only Depreciation and amortization, Interest expense on borrowings, Dividend received, Loss on disposal of property and equipment, Foreign exchange difference on leases, Finance cost on Lease liability, Other movements and Exchange (gain)/loss in cash and cash equivalent; text layer.
  16. “Impairment loss on financial instruments” is an issuer-specific line, not mapped to a shared definition: Adjustment (note 23).
  17. Not reported in this filing: Not printed: no an impairment adjustment; the statement of cash flows (p65) lists as adjustments for 2022 only Depreciation and amortization, Interest expense on borrowings, Dividend received, Loss on disposal of property and equipment, Foreign exchange difference on leases, Finance cost on Lease liability, Other movements and Exchange (gain)/loss in cash and cash equivalent; text layer.
  18. “Fixed assets adjustments” is an issuer-specific line, not mapped to a shared definition: Adjustment.
  19. Not reported in this filing: Not printed: no a fixed assets adjustments line; the statement of cash flows (p65) lists as adjustments for 2022 only Depreciation and amortization, Interest expense on borrowings, Dividend received, Loss on disposal of property and equipment, Foreign exchange difference on leases, Finance cost on Lease liability, Other movements and Exchange (gain)/loss in cash and cash equivalent; text layer.
  20. “Net impact of lease modifications” is an issuer-specific line, not mapped to a shared definition: Adjustment.
  21. Annual report dated 2026-03-31 presents this line for this year: 53,908 (p67). Not shown in this column, which follows one filing's presentation.
  22. Not reported in this filing: Not reported under this label in this filing: the filing prints this item as 'Lease write off' 53,908 (p63), shown in the row 'Lease write off'. Checked on the page image.
  23. Not reported in this filing: Not reported under this label in this filing: the filing prints this item as 'Lease write off' (p63), whose 2023 column prints '-', shown in the row 'Lease write off'. Checked on the page image.
  24. Not reported in this filing: Not printed: no a lease modifications line; the statement of cash flows (p65) lists as adjustments for 2022 only Depreciation and amortization, Interest expense on borrowings, Dividend received, Loss on disposal of property and equipment, Foreign exchange difference on leases, Finance cost on Lease liability, Other movements and Exchange (gain)/loss in cash and cash equivalent; text layer.
  25. “Intangible assets write off” is an issuer-specific line, not mapped to a shared definition: Adjustment (note 26).
  26. Not reported in this filing: Not printed: no an intangible assets write off line; the statement of cash flows (p65) lists as adjustments for 2022 only Depreciation and amortization, Interest expense on borrowings, Dividend received, Loss on disposal of property and equipment, Foreign exchange difference on leases, Finance cost on Lease liability, Other movements and Exchange (gain)/loss in cash and cash equivalent; text layer.
  27. “Non-cash equity adjustments” is an issuer-specific line, not mapped to a shared definition: Adjustment.
  28. Not reported in this filing: Not printed: no a non-cash equity adjustments line; the statement of cash flows (p63) lists as adjustments Depreciation and amortization, Interest expense, Interest income, Dividend receivable, (Gain)/loss on disposal of property and equipment, Foreign exchange gain, Impairment loss on financial instruments, Fixed assets adjustments, Lease write off, Intangible assets write off; checked on the page image.
  29. Not reported in this filing: Not printed: no a non-cash equity adjustments line; the statement of cash flows (p65) lists as adjustments for 2022 only Depreciation and amortization, Interest expense on borrowings, Dividend received, Loss on disposal of property and equipment, Foreign exchange difference on leases, Finance cost on Lease liability, Other movements and Exchange (gain)/loss in cash and cash equivalent; text layer.
  30. “(subtotal after the adjustments)” is an issuer-specific line, not mapped to a shared definition: Unlabelled subtotal: loss before tax plus the adjustments.
  31. Annual report dated 2024-04-29 prints (142,623) (thousands, p65) for this line and year.
  32. “Change in statutory minimum reserve” is an issuer-specific line, not mapped to a shared definition: Operating.
  33. Annual report dated 2024-04-29 prints (1,099,172) (thousands, p65) for this line and year.
  34. “Change in loans and advances to customers” is an issuer-specific line, not mapped to a shared definition: Operating.
  35. Annual report dated 2024-04-29 prints 443,775 (thousands, p65) for this line and year.
  36. “Change in other assets” is an issuer-specific line, not mapped to a shared definition: Operating.
  37. “Change in deposits from banks” is an issuer-specific line, not mapped to a shared definition: Operating.
  38. “Change in deposits from customers” is an issuer-specific line, not mapped to a shared definition: Operating.
  39. Annual report dated 2024-04-29 prints (1,888,073) (thousands, p65) for this line and year.
  40. “Change in other liabilities” is an issuer-specific line, not mapped to a shared definition: Operating.
  41. “Change in government securities” is an issuer-specific line, not mapped to a shared definition: Operating.
  42. Printed under different labels across filings: “Cash (used in)/generated from operations”; “Cash generated from/(used) in operations”; “Cash generated/(used in) from operations”.
  43. Annual report dated 2024-04-29 prints 5,319,324 (thousands, p65) for this line and year.
  44. Printed under different labels across filings: “Income tax received/(paid)”; “Tax (paid)/received”; “Tax received”.
  45. Not reported in this filing: Not printed: no interest received line; the operating section (p65) runs from the working-capital changes to 'Cash generated/(used in) from operations', 'Income tax received/(paid)' and 'Net cash generated from/(used in) operating activities'; text layer.
  46. Printed under different labels across filings: “Net cash generated from operating activities”; “Net cash generated from/(used in) operating activities”.
  47. Annual report dated 2024-04-29 prints 5,632,403 (thousands, p65) for this line and year.
  48. Not reported in this filing: Not printed: no proceeds from sale of property and equipment line; the investing section (p65) prints Purchase of property and equipment, Purchases of intangible assets, Purchases of right of use assets, Dividend received; text layer.
  49. “Additional equity investment” is an issuer-specific line, not mapped to a shared definition: Investing (note 24).
  50. Not reported in this filing: Not printed: no additional equity investment line; the investing section (p65) prints Purchase of property and equipment, Purchases of intangible assets, Purchases of right of use assets, Dividend received; text layer.
  51. Printed under different labels across filings: “Proceeds from borrowing”; “Proceeds from borrowings”.
  52. Printed under different labels across filings: “Lease payment-principal”; “Principal lease payments”.
  53. Annual report dated 2024-04-29 prints (901,979) (thousands, p65) for this line and year.
  54. “Interest paid” is an issuer-specific line, not mapped to a shared definition: Financing: total interest paid as printed (the statement does not split interest on deposits, borrowings and leases).
  55. Not reported in this filing: Not printed: no line labelled 'Interest paid'; the financing section (p65) prints Dividends paid, Proceeds from borrowing, Lease payment-principal, Lease payment-interest, Principal repayments of borrowings, Interest repayments of borrowings; text layer.
  56. “Proceeds from issue of shares” is an issuer-specific line, not mapped to a shared definition: Financing.
  57. Printed under different labels across filings: “Proceeds from issue of shares”; “Proceeds from sale of shares”.
  58. Not reported in this filing: Not printed: no proceeds from issue of shares line; the financing section (p65) prints Dividends paid, Proceeds from borrowing, Lease payment-principal, Lease payment-interest, Principal repayments of borrowings, Interest repayments of borrowings; text layer.
  59. “Cash paid for rights issue expenses” is an issuer-specific line, not mapped to a shared definition: Financing.
  60. Not reported in this filing: Not printed: no rights issue expenses line; the financing section (p65) prints Dividends paid, Proceeds from borrowing, Lease payment-principal, Lease payment-interest, Principal repayments of borrowings, Interest repayments of borrowings; text layer.
  61. Printed under different labels across filings: “Net cash (used in)/generated from financing activities”; “Net cash generated from/(used in) financing activities”.
  62. Annual report dated 2024-04-29 prints (2,915,824) (thousands, p65) for this line and year.
  63. Printed under different labels across filings: “Increase/(decrease) in cash and cash equivalents”; “Net increase in cash and cash equivalents”.
  64. Annual report dated 2024-04-29 prints 2,067,945 (thousands, p65) for this line and year.
  65. Annual report dated 2024-04-29 prints 13,249,861 (thousands, p65) for this line and year.
  66. Printed under different labels across filings: “Effect of exchange rate movement on cash and cash equivalents”; “Exchange gain/(loss) in cash and cash equivalent”.
  67. Annual report dated 2026-03-31 prints 27,776 (thousands, p67) for this line and year.
  68. Annual report dated 2026-03-31 prints 31,149,108 (thousands, p67) for this line and year.
  69. Annual report dated 2024-04-29 prints 16,029,305 (thousands, p65) for this line and year.
  70. “Dividend receivable” is an issuer-specific line, not mapped to a shared definition: Adjustment: dividend income not received in cash.
  71. Not reported in this filing: Not printed: no dividend receivable adjustment; the statement of cash flows (p67) lists as adjustments Depreciation and amortization, Interest expense, Interest income, Alternative minimum tax, Gain on disposal of property and equipment, Foreign exchange gain, Impairment loss on financial instruments, Fixed assets adjustments, Net impact of lease modifications, Intangible assets write off, Non-cash equity adjustments; text layer.
  72. Not reported in this filing: Not printed: no a dividend receivable adjustment; the statement of cash flows (p65) lists as adjustments for 2022 only Depreciation and amortization, Interest expense on borrowings, Dividend received, Loss on disposal of property and equipment, Foreign exchange difference on leases, Finance cost on Lease liability, Other movements and Exchange (gain)/loss in cash and cash equivalent; text layer.
  73. “Lease write off” is an issuer-specific line, not mapped to a shared definition: Adjustment.
  74. Not reported in this filing: Not reported under this label in this filing: the filing prints this item as 'Net impact of lease modifications' (256,083) (p67), shown in the row 'Net impact of lease modifications'; text layer.
  75. Not reported in this filing: Not printed: no a lease write off line; the statement of cash flows (p65) lists as adjustments for 2022 only Depreciation and amortization, Interest expense on borrowings, Dividend received, Loss on disposal of property and equipment, Foreign exchange difference on leases, Finance cost on Lease liability, Other movements and Exchange (gain)/loss in cash and cash equivalent; text layer.
  76. “Dividend received” is an issuer-specific line, not mapped to a shared definition: Investing.
  77. Not reported in this filing: Not printed: no dividend received line; the investing section (p67) prints Purchase of property and equipment, Purchases of intangible assets, Proceeds from sale of property and equipment, Additional equity investment; text layer.
  78. Not reported in this filing: Not printed: no dividends paid line; the financing section (p67) prints Proceeds from borrowings, Principal lease payments, Interest paid, Principal repayments of borrowings, Proceeds from issue of shares, Cash paid for rights issue expenses; text layer.
  79. “Interest expense on borrowings” is an issuer-specific line, not mapped to a shared definition: Adjustment (note 31).
  80. Not reported in this filing: Not printed: no an 'Interest expense on borrowings' adjustment; the statement of cash flows (p67) lists as adjustments Depreciation and amortization, Interest expense, Interest income, Alternative minimum tax, Gain on disposal of property and equipment, Foreign exchange gain, Impairment loss on financial instruments, Fixed assets adjustments, Net impact of lease modifications, Intangible assets write off, Non-cash equity adjustments; text layer.
  81. Not reported in this filing: Not printed: no an 'Interest expense on borrowings' adjustment; the statement of cash flows (p63) lists as adjustments Depreciation and amortization, Interest expense, Interest income, Dividend receivable, (Gain)/loss on disposal of property and equipment, Foreign exchange gain, Impairment loss on financial instruments, Fixed assets adjustments, Lease write off, Intangible assets write off; checked on the page image.
  82. Annual report dated 2024-04-29 presents this line for this year: 984,669 (p65). Not shown in this column, which follows one filing's presentation.
  83. “Dividend received” is an issuer-specific line, not mapped to a shared definition: Adjustment: dividend income deducted from profit before tax.
  84. Not reported in this filing: Not printed: no a dividend received adjustment; the statement of cash flows (p67) lists as adjustments Depreciation and amortization, Interest expense, Interest income, Alternative minimum tax, Gain on disposal of property and equipment, Foreign exchange gain, Impairment loss on financial instruments, Fixed assets adjustments, Net impact of lease modifications, Intangible assets write off, Non-cash equity adjustments; text layer.
  85. Not reported in this filing: Not reported under this label in this filing: the filing prints this adjustment as 'Dividend receivable' (p63), whose 2024 column prints '-', shown in the row 'Dividend receivable'. Checked on the page image.
  86. Annual report dated 2024-04-29 presents this line for this year: (36,531) (p65). Not shown in this column, which follows one filing's presentation.
  87. Not reported in this filing: Not reported under this label in this filing: the filing prints this adjustment as 'Dividend receivable' (36,531) (p63), shown in the row 'Dividend receivable'. Checked on the page image.
  88. “Foreign exchange difference on leases” is an issuer-specific line, not mapped to a shared definition: Adjustment; 2022 printed '-'.
  89. Not reported in this filing: Not printed: no a foreign exchange difference on leases line; the statement of cash flows (p67) lists as adjustments Depreciation and amortization, Interest expense, Interest income, Alternative minimum tax, Gain on disposal of property and equipment, Foreign exchange gain, Impairment loss on financial instruments, Fixed assets adjustments, Net impact of lease modifications, Intangible assets write off, Non-cash equity adjustments; text layer.
  90. Not reported in this filing: Not printed: no a foreign exchange difference on leases line; the statement of cash flows (p63) lists as adjustments Depreciation and amortization, Interest expense, Interest income, Dividend receivable, (Gain)/loss on disposal of property and equipment, Foreign exchange gain, Impairment loss on financial instruments, Fixed assets adjustments, Lease write off, Intangible assets write off; checked on the page image.
  91. Annual report dated 2024-04-29 presents this line for this year: 4,965 (p65). Not shown in this column, which follows one filing's presentation.
  92. “Finance cost on Lease liability” is an issuer-specific line, not mapped to a shared definition: Adjustment (note 36(ii)).
  93. Not reported in this filing: Not printed: no a finance cost on lease liability line; the statement of cash flows (p67) lists as adjustments Depreciation and amortization, Interest expense, Interest income, Alternative minimum tax, Gain on disposal of property and equipment, Foreign exchange gain, Impairment loss on financial instruments, Fixed assets adjustments, Net impact of lease modifications, Intangible assets write off, Non-cash equity adjustments; text layer.
  94. Not reported in this filing: Not printed: no a finance cost on lease liability line; the statement of cash flows (p63) lists as adjustments Depreciation and amortization, Interest expense, Interest income, Dividend receivable, (Gain)/loss on disposal of property and equipment, Foreign exchange gain, Impairment loss on financial instruments, Fixed assets adjustments, Lease write off, Intangible assets write off; checked on the page image.
  95. Annual report dated 2024-04-29 presents this line for this year: 326,917 (p65). Not shown in this column, which follows one filing's presentation.
  96. “Other movements” is an issuer-specific line, not mapped to a shared definition: Adjustment; 2023 printed '-'.
  97. Not reported in this filing: Not printed: no an other movements line; the statement of cash flows (p67) lists as adjustments Depreciation and amortization, Interest expense, Interest income, Alternative minimum tax, Gain on disposal of property and equipment, Foreign exchange gain, Impairment loss on financial instruments, Fixed assets adjustments, Net impact of lease modifications, Intangible assets write off, Non-cash equity adjustments; text layer.
  98. Not reported in this filing: Not printed: no an other movements line; the statement of cash flows (p63) lists as adjustments Depreciation and amortization, Interest expense, Interest income, Dividend receivable, (Gain)/loss on disposal of property and equipment, Foreign exchange gain, Impairment loss on financial instruments, Fixed assets adjustments, Lease write off, Intangible assets write off; checked on the page image.
  99. Annual report dated 2024-04-29 presents this line for this year: - (p65). Not shown in this column, which follows one filing's presentation.
  100. “Exchange (gain)/loss in cash and cash equivalent” is an issuer-specific line, not mapped to a shared definition: Adjustment; reversed below the net change in cash.
  101. Not reported in this filing: Not printed: no 'Exchange (gain)/loss in cash and cash equivalent' adjustment; the only foreign-exchange adjustment is 'Foreign exchange gain', shown in its own row, and 'Effect of exchange rate movement on cash and cash equivalents' is printed below the net increase; the statement of cash flows (p67) lists as adjustments Depreciation and amortization, Interest expense, Interest income, Alternative minimum tax, Gain on disposal of property and equipment, Foreign exchange gain, Impairment loss on financial instruments, Fixed assets adjustments, Net impact of lease modifications, Intangible assets write off, Non-cash equity adjustments; text layer.
  102. Not reported in this filing: Not printed: no 'Exchange (gain)/loss in cash and cash equivalent' adjustment; the only foreign-exchange adjustment is 'Foreign exchange gain', shown in its own row, and 'Effect of exchange rate movement on cash and cash equivalents' is printed below the net increase; the statement of cash flows (p63) lists as adjustments Depreciation and amortization, Interest expense, Interest income, Dividend receivable, (Gain)/loss on disposal of property and equipment, Foreign exchange gain, Impairment loss on financial instruments, Fixed assets adjustments, Lease write off, Intangible assets write off; checked on the page image.
  103. Annual report dated 2024-04-29 presents this line for this year: (711,499) (p65). Not shown in this column, which follows one filing's presentation.
  104. “Purchases of right of use assets” is an issuer-specific line, not mapped to a shared definition: Investing (note 36(ii)); 2023 printed '-'.
  105. Not reported in this filing: Not printed: no purchases of right of use assets line; the investing section (p67) prints Purchase of property and equipment, Purchases of intangible assets, Proceeds from sale of property and equipment, Additional equity investment; text layer.
  106. Not reported in this filing: Not printed: no purchases of right of use assets line; the investing section (p63) prints Purchase of property and equipment, Purchases of intangible assets, Proceeds from sale of property and equipment, Additional equity investment, Dividend received; text layer.
  107. Not reported in this filing: Not printed: no lease-interest payment line; the financing section (p67) prints Proceeds from borrowings, Principal lease payments, Interest paid, Principal repayments of borrowings, Proceeds from issue of shares, Cash paid for rights issue expenses; text layer.
  108. Not reported in this filing: Not printed: no lease-interest payment line; the financing section (p63) prints Dividends paid, Proceeds from borrowings, Principal lease payments, Interest paid, Principal repayments of borrowings, Proceeds from sale of shares, Cash paid for rights issue expenses; text layer.
  109. Annual report dated 2024-04-29 presents this line for this year: (326,917) (p65). Not shown in this column, which follows one filing's presentation.
  110. Not reported in this filing: Not printed: no line for interest repayments of borrowings; the financing section (p67) prints Proceeds from borrowings, Principal lease payments, Interest paid, Principal repayments of borrowings, Proceeds from issue of shares, Cash paid for rights issue expenses; text layer.
  111. Not reported in this filing: Not printed: no line for interest repayments of borrowings; the financing section (p63) prints Dividends paid, Proceeds from borrowings, Principal lease payments, Interest paid, Principal repayments of borrowings, Proceeds from sale of shares, Cash paid for rights issue expenses; text layer.
  112. Annual report dated 2024-04-29 presents this line for this year: (997,428) (p65). Not shown in this column, which follows one filing's presentation.

Per share and shares

Per share and shares. Columns: FY2025 — annual report (signed / final), as reported for the year; FY2024 — annual report (signed / final), as reported for the year; FY2023 — annual report (signed / final), comparative reported in the annual report for 2024; FY2022 — annual report (signed / final), comparative reported in the annual report for 2023.
Line (as printed) FY2025Annual reportreported for the yearFY2024Annual reportreported for the yearsource limitationsFY2023Annual reportcomparative in FY2024 filingsource limitationsFY2022Annual reportcomparative in FY2023 filingsource limitations
Earnings / (loss) per share (per share)21 (3.31) (5.95) (37.05) 7.66
Notes and alternative reported figures (2)
  1. Printed under different labels across filings: “(Loss)/earnings per share (basic and diluted)”; “Loss per share (basic and diluted)”.
  2. Earnings / (loss) per share: printed as “Loss per share (basic and diluted)”.

Segments

Segment data not yet collected for this company in the pilot.

Dividends

Proposed or recommended, declared and paid are different events and are kept apart. A statement that no dividend was proposed does not mean none was paid.

Dividend events, the issuer's wording, and amounts as printed
Year endedEventWording as printedAmountUnitSource
31 Dec 2024 Dividends paid (cash flow statement) Dividends paid 0printed “–”, read as nil TZS thousands Annual report, p63
31 Dec 2023 Dividends paid (cash flow statement) Dividends paid (15,304) TZS thousands Annual report, p63
31 Dec 2022 Dividends paid (cash flow statement) Dividends paid (64,748) TZS thousands Annual report, p65

Sources

Each filing used on this page, newest period first. Dates are the document's own; the date we retrieved a file is shown separately and is never a publication date.

  • DCB Commercial Bank Plc Annual Report and Financial Statements for the year ended 31 December 2025

    Year ended 31 December 2025 · Annual report · signed / final

    Audit: KPMG Certified Public Accountants (T), unmodified opinion · signed

    Auditor's sign-off: KPMG Certified Public Accountants (T); CPA Frank Mboya (ACPA 3730)

    Final status: Independent auditor's report (PDF pp63-65) with an unmodified opinion on the bank's financial statements (folios 129 to 211), signed by hand for KPMG Certified Public Accountants (T) by CPA Frank Mboya (ACPA 3730), Dar es Salaam, dated 31 March 2026 (PDF p65, page image). The statement of directors' responsibilities prints approval by the directors on 25 March 2026 and carries handwritten signatures of the chairperson (Zawadia J. Nanyaro) and a board member (Tadeo Satta) with handwritten dates 31/03/2026 (PDF p62, page image); the approval line under the statement of financial position is completed by hand '31/03/2026' and signed by the same two directors (PDF p66, page image).

    Document date
    31 Mar 2026
    Published
    6 Oct 2026
    Auditor's report
    31 Mar 2026
    Board approval
    25 Mar 2026
    Retrieved by us
    8 Oct 2026 (not a publication date)
    Used for
    statement columns FY2025
    Basis
    company statements · TZS thousands (printed “TZS'000”)
    • 'Total operating income' is printed after impairment of financial instruments (an issuer concept); no total of net interest income and non-interest income before impairment is printed. Operating expenses are printed with their total ('Total operating expenses').
    • Board approval date: the statement of directors' responsibilities prints '25 March 2026' (PDF p62); the approval line under the statement of financial position is left blank in type and completed by hand '31/03/2026' (PDF p66), the same date as the directors' handwritten signature dates and the auditor's report. The printed date is recorded.
    • Interest paid (20 351 990; 2024: 17 752 720) is presented in financing activities and covers all interest paid; interest received is presented in operating activities after cash generated from operations.
    • Loss per share is printed in TZS ((3.31); 2024: (5.95)), basic and diluted.
    Technical details
    File
    107 pages, with a text layer
    SHA-256
    b7bc4247e844a5039119c4adc4da4bc331815235147e779ebbea95c4a37727aa
    Entity as printed
    DCB Commercial Bank Plc ("the bank")
    Exchange copy
    retrieved 2026-10-08T18:04:44Z

  • DCB Commercial Bank Plc Annual Report and Financial Statements for the year ended 31 December 2024

    Year ended 31 December 2024 · Annual report · signed / final

    Audit: KPMG Certified Public Accountants (T), unmodified opinion · signed

    Auditor's sign-off: KPMG Certified Public Accountants (T); CPA Frank Mboya (ACPA 3730)

    Final status: Independent auditor's report (PDF pp55-58) with an unmodified opinion on the bank's financial statements (folios 59 to 133), an emphasis of matter on the restated 2023 cash-flow comparatives and an other-matter paragraph (2023 audited by another auditor), signed for KPMG Certified Public Accountants (T) by CPA Frank Mboya (ACPA 3730), Dar es Salaam, dated 11-06-2025 (PDF p58, page image). The directors approved the financial statements on 10th June, 2025 (statement of directors' responsibilities, PDF p53, and approval line under the statement of financial position, PDF p60).

    Document date
    11 Jun 2025
    Auditor's report
    11 Jun 2025
    Board approval
    10 Jun 2025
    Retrieved by us
    8 Oct 2026 (not a publication date)
    Used for
    statement columns FY2024, FY2023
    Basis
    company statements · TZS thousands (printed “TZS'000”)
    • 'Total operating income' is printed after impairment of financial instruments (an issuer concept). Interest paid (17,752,720; 2023: 12,674,275) is presented in financing activities; interest received in operating.
    • OCI is printed in two sections: 'Items that will not be reclassified' ('Net fair value gain', 681,851; 2023: nil) and 'Items that are or may be reclassified' ('Debt instruments at FVOCI, net of tax', nil; 2023: (142,542)). No OCI total is printed, so both net lines are issuer concepts summed into total comprehensive loss (the FY2025 spec, where only the first section is printed, maps 'Net fair value gain' to other comprehensive income).
    • The 2023 cash-flow column is headed '*Restated' (PDF p63): note 38 (statutory minimum reserve no longer in cash and cash equivalents; opening cash 2023 restated from 13,249,861 to 15,193,807) and note 39 (reclassification between operating and financing activities) (PDF pp130-132). Every cash-flow comparative is marked restated.
    • Loss per share is printed in TZS ((5.95); 2023: (37.05)), basic and diluted.
    Technical details
    File
    136 pages, with a text layer
    SHA-256
    c57cf605fda269988e402d4a306946ad87540be5069f5683b4b07135ba6ed11c
    Entity as printed
    DCB Commercial Bank Plc ("the bank")
    Exchange copy
    retrieved 2026-10-08T18:12:33Z

  • DCB Commercial Bank Plc Annual Report and Financial Statements for the year ended 31 December 2023

    Year ended 31 December 2023 · Annual report · signed / final

    Audit: PricewaterhouseCoopers, Certified Public Accountants (Tanzania), unmodified opinion · signed

    Auditor's sign-off: PricewaterhouseCoopers; Patrick Kiambi (TACPA-PP)

    Final status: Independent auditor's report (PDF pp57-60) with an unmodified opinion on the bank's financial statements and two emphasis-of-matter paragraphs, with a handwritten signature above 'Patrick Kiambi (TACPA-PP) For and on behalf of PricewaterhouseCoopers Certified Public Accountants, Dar es Salaam, 29th April 2024' (PDF p60, page image). The approval line under the statement of financial position reads 'approved and authorized for issue by the Board of Directors on ……... April 2024' (day left blank) with handwritten signatures of Ms. Zawadia J. Nanyaro (Chairperson) and Prof. Tadeo Satta (Board Member) (PDF p62, page image).

    Document date
    29 Apr 2024
    Published
    18 Sep 2024
    Auditor's report
    29 Apr 2024
    Board approval
    date left blank in this document
    Retrieved by us
    8 Oct 2026 (not a publication date)
    Used for
    statement columns FY2022
    Basis
    company statements · TZS thousands (printed “TZS'000”)
    • The auditor's report says the financial statements are 'set out on pages 28 to 106' (PDF p57), while the approval line refers to 'pages 61 to 140' (PDF p62), which matches the printed folios.
    • This is the original FY2023 cash-flow statement; the FY2024 report restates the 2023 cash flows (statutory minimum reserve removed from cash and cash equivalents; reclassifications between operating and financing). Here interest on borrowings and leases is added back in operating activities and paid in financing; dividend received is deducted as an adjustment and shown in investing.
    • Loss per share is printed in TZS ((37.05); 2022: 7.66), basic and diluted.
    Technical details
    File
    142 pages, with a text layer
    SHA-256
    744bf76d98da16420cd6df46aa8d443df221929da7ea6308a699b5a36d952307
    Entity as printed
    DCB Commercial Bank Plc (the Company)
    Exchange copy
    retrieved 2026-10-08T18:12:16Z

Data notes

No figure-level notes beyond those in the tables.

Review status: every figure has been located on its cited source page in an AI-assisted source verification (matched to the document's text) (17 October 2026). Independent review is pending for every figure; automated checks and the AI-assisted verification are not independent review.

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Figures shown on this page (CSV) — the same selected figures at their exact printed values, each with its source document, SHA-256, page, selection rule and reading. Independent review of these figures is pending.

Tanzania country page · Company methodology and coverage