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Review pending. 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 has not yet been carried out, and these pages are not indexed.AI-assisted source check done; independent review pending; not indexed. About the review

FNB Eswatini

FNBE · Eswatini Stock Exchange · Company statements

On this page
Company details
Legal name
First National Bank of Eswatini Limited
Listing
FNBE on the Eswatini Stock Exchange, active · ISIN SZE000331064 (observed 2026-10-06)
Sector
Not classified (our classification from the stated principal activity)
Financial year ends
30 June

Overview

Year ended 30 June 2026 · published summary of audited statements, final status not established · source

Read with these figures

  • Published summary of audited statements not confirmed as final. The published copy is not confirmed as the final version. The FY to 30 Jun 2026 figures come from it.
Full wording and sources

  • Published summary of audited statements for 2026: final status not established

    Published by the bank through the Eswatini Stock Exchange. No auditor's report on the summary is printed: the panel headed 'Independent Auditor's Review Report on Financial Statements' is the bank's own statement that PricewaterhouseCoopers audited the full financial statements and expressed an unmodified opinion; it carries no auditor signature and no date (PDF p1, page image). The abridged statements were approved by the board on 08 September 2026 and are 'signed on its behalf by' the CEO and CFO, whose names are typeset with no signature image (name_printed_unsigned; PDF p1, page image).

    Source: First National Bank of Eswatini Limited Abridged Audited Financial Statements and Dividend Declaration for the Year Ended 30 June 2026 (dated 2026-09-08)

  • 2026: figures from a published summary

    These columns come from a summary of the audited statements, not the full audited financial statements. 'The abridged financial statements have been derived from the audited financial statements and comprise the abridged statement of financial position as at 30 June 2026, abridged statement of comprehensive income, abridged statement of changes in equity and abridged statement of cash flows for the year ended 30 June 2026.' (p1) No auditor's report on the summary is printed; the summary states that 'PricewaterhouseCoopers, First National Bank of Eswatini Limited's independent auditors, have audited the financial statements of First National Bank of Eswatini Limited and have expressed an unmodified audit opinion on the financial statements. The abridged financial statements have been derived from the audited financial statements' (PDF p1, under the heading 'Independent Auditor's Review Report on Financial Statements'; unsigned and undated). Abridged statements of comprehensive income, financial position, changes in equity and cash flows on one page. The cash-flow statement prints only five condensed lines (operating before and after changes in operating assets and liabilities, investing, financing totals) and cash balances; no line items for income tax paid, capex, dividends or leases. The income statement prints no fee and commission breakdown and no earnings per share; EPS (194 cents; 2025: 202 cents) and net asset value per share appear only in highlight tiles, not transcribed. The statement of changes in equity (four lines) is not transcribed. No notes.

    Source: First National Bank of Eswatini Limited Abridged Audited Financial Statements and Dividend Declaration for the Year Ended 30 June 2026 (dated 2026-09-08)

  • Net interest income

    SZL 585 million

    584,577 SZL thousands · p1

    Change not shown.

    Interest income less interest expense, as printed.

  • Profit / (loss) for the year

    SZL 258 million

    257,659 SZL thousands · p1

    Change not shown.

  • Total assets

    SZL 12.1 billion

    12,072,644 SZL thousands · p1

    Change not shown.

  • Customer deposits

    SZL 8.12 billion

    8,121,538 SZL thousands · p1

    Change not shown.

  • Total equity

    SZL 1.54 billion

    1,535,084 SZL thousands · p1

    Change not shown.

Large amounts are rounded for reading (SZL 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 SZL 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

  • FY to 30 Jun 2026 — published summary of audited statements (summary), final status not established; reported for the year · source
  • FY to 30 Jun 2025 — audited financial statements, signed / final; reported for the year · source
  • FY to 30 Jun 2024 — audited financial statements, signed / final; reported for the year · source
  • FY to 30 Jun 2023 — audited financial statements, signed / final; comparative in the FY to 30 Jun 2024 filing · source

Income statement

Income statement, SZL thousands. Columns: FY to 30 Jun 2026 — published summary of audited statements (final status not established), as reported for the year; FY to 30 Jun 2025 — audited financial statements (signed / final), as reported for the year; FY to 30 Jun 2024 — audited financial statements (signed / final), as reported for the year; FY to 30 Jun 2023 — audited financial statements (signed / final), comparative reported in the audited financial statements for 2024.
Line (as printed) FY to 30 Jun 2026Published summary of audited statements (summary)reported for the yearFY to 30 Jun 2025Audited financial statementsreported for the yearFY to 30 Jun 2024Audited financial statementsreported for the yearFY to 30 Jun 2023Audited financial statementscomparative in FY to 30 Jun 2024 filing
Interest and similar income 1,059,833 969,012 843,945 730,568
Interest expense and similar charges (475,256) (426,788) (360,809) (281,377)
Net interest income before impairments 584,577 542,224 483,136 449,191
Expected credit gains on investment securities12 730 4,779 5,398 2,118
Impairment of advances34 (40,075) (28,897) (9,136) (10,555)
Net interest income after impairment of advances56 545,232 518,106 479,398 440,754
Non-interest revenue 651,076 579,205 528,260 464,813
Income from operations7 1,196,308 1,097,311 1,007,658 905,567
Operating and administration expenses (814,455) (709,357) (598,924) (542,395)
Income before indirect tax8 381,853 387,954 408,734 363,172
Indirect tax9 (46,113) (41,295) (44,039) (36,455)
Profit before income tax 335,740 346,659 364,695 326,717
Income tax expense (78,081) (77,875) (95,891) (81,392)
Profit for the year 257,659 268,784 268,804 245,325
Re-measurements on defined benefit post-employment1011 (5,494) –12 6,462 –12
Actuarial gains for the year13 (7,325) –14 8,913 –14
Deferred income tax on gains arising during the year15 1,831 –14 (2,451) –14
Total Comprehensive Income 252,165 268,784 275,266 245,325
Net fee and commission income Not reported in this filing16 528,729 485,697 422,710
Fee and commission income Not reported in this filing17 546,408 499,153 432,594
Fee and commission expense Not reported in this filing18 (17,679) (13,456) (9,884)
Insurance commission earned19 Not reported in this filing20 9,480 9,674 6,786
Fair value gains and losses21 Not reported in this filing22 38,630 29,361 27,683
Other non-interest income23 Not reported in this filing24 2,366 3,528 7,634
  1. Printed “-”, read as nil: subtotal_arithmetic: is.total_comprehensive_income.
  2. Printed “-”, read as nil: subtotal_arithmetic: is.native.co_wqrp9czxgyb9.oci_remeasurements_db.
Notes and alternative reported figures (22)
  1. “Expected credit gains on investment securities” is an issuer-specific line, not mapped to a shared definition: Note 13.
  2. Printed under different labels across filings: “Expected credit gains on investment securities”; “Expected credit gains/(losses) on investment securities”.
  3. “Impairment of advances” is an issuer-specific line, not mapped to a shared definition: Note 12.2.
  4. Printed under different labels across filings: “(Impairment)/reversals of impairment on advances”; “Impairment of advances”.
  5. “Net interest income after impairment of advances” is an issuer-specific line, not mapped to a shared definition: The issuer's 'Net interest income' is after credit impairments on investment securities and advances.
  6. Printed under different labels across filings: “Net interest income”; “Net interest income after impairment of advances”.
  7. “Income from operations” is an issuer-specific line, not mapped to a shared definition: Net interest income after impairments plus non-interest revenue.
  8. “Income before indirect tax” is an issuer-specific line, not mapped to a shared definition: Income from operations less operating and administration expenses.
  9. “Indirect tax” is an issuer-specific line, not mapped to a shared definition: Note 5: indirect taxes charged before profit before income tax.
  10. “Re-measurements on defined benefit post-employment” is an issuer-specific line, not mapped to a shared definition: Other comprehensive income, items not reclassified: actuarial gains net of deferred tax.
  11. Printed under different labels across filings: “Re-measurements on defined benefit post-employment”; “Re-measurements on defined benefit post-employment plans”.
  12. “Actuarial gains for the year” is an issuer-specific line, not mapped to a shared definition: Other comprehensive income, before deferred tax.
  13. “Deferred income tax on gains arising during the year” is an issuer-specific line, not mapped to a shared definition: Other comprehensive income.
  14. Not reported in this filing: Not printed in the summary publication.
  15. Not reported in this filing: Not reported separately: included in 'Non-interest revenue' (651 076, p1) in the FY2026 Abridged Statement of Comprehensive Income (p1, one-page abridged results announcement), which prints no 'Fee and commission income' line. Text layer.
  16. Not reported in this filing: Not reported separately: included in 'Non-interest revenue' (651 076, p1) in the FY2026 Abridged Statement of Comprehensive Income (p1, one-page abridged results announcement), which prints no 'Fee and commission expense' line. Text layer.
  17. “Insurance commission earned” is an issuer-specific line, not mapped to a shared definition: Note 3.2.
  18. Not reported in this filing: Not reported separately: included in 'Non-interest revenue' (651 076, p1) in the FY2026 Abridged Statement of Comprehensive Income (p1, one-page abridged results announcement), which prints no 'Insurance commission earned' line. Text layer.
  19. “Fair value gains and losses” is an issuer-specific line, not mapped to a shared definition: Note 3.4.
  20. Not reported in this filing: Not reported separately: included in 'Non-interest revenue' (651 076, p1) in the FY2026 Abridged Statement of Comprehensive Income (p1, one-page abridged results announcement), which prints no 'Fair value gains and losses' line. Text layer.
  21. “Other non-interest income” is an issuer-specific line, not mapped to a shared definition: Note 3.3.
  22. Not reported in this filing: Not reported separately: included in 'Non-interest revenue' (651 076, p1) in the FY2026 Abridged Statement of Comprehensive Income (p1, one-page abridged results announcement), which prints no 'Other non-interest income' line. Text layer.

Balance sheet

Balance sheet, SZL thousands. Columns: FY to 30 Jun 2026 — published summary of audited statements (final status not established), as reported for the year; FY to 30 Jun 2025 — audited financial statements (signed / final), as reported for the year; FY to 30 Jun 2024 — audited financial statements (signed / final), as reported for the year; FY to 30 Jun 2023 — audited financial statements (signed / final), comparative reported in the audited financial statements for 2024.
Line (as printed) FY to 30 Jun 2026Published summary of audited statements (summary)reported for the yearFY to 30 Jun 2025Audited financial statementsreported for the yearFY to 30 Jun 2024Audited financial statementsreported for the yearFY to 30 Jun 2023Audited financial statementscomparative in FY to 30 Jun 2024 filing
Cash and cash equivalents 1,595,097 1,331,016 1,111,598 1,129,540
Derivative financial instruments 9,277 19,603 16,935 12,055
Accounts receivable 157,652 114,286 80,577 156,907
Investment securities and other investments 1,789,123 1,501,668 1,297,020 1,171,238
Advances 5,684,347 4,703,013 4,150,240 3,485,911
Amounts due from related parties1 2,439,892 2,239,597 2,666,602 2,116,239
Current income tax asset 28,065 14,466 5,932 –2
Property and equipment 324,710 325,807 339,055 295,341
Intangible Assets 2,028 2,679 Not reported in this filing43 Not reported in this filing4
Deferred income tax asset 42,453 40,103 40,515 47,284
Total assets 12,072,644 10,292,238 9,708,474 8,414,515
Share capital 26,600 26,600 26,600 27,642
Share premium 2,686 2,686 2,686 2,686
Other reserves 402,177 371,813 339,715 300,010
Retained earnings 1,103,621 1,036,100 989,885 838,816
Total equity 1,535,084 1,437,199 1,358,886 1,169,154
Derivative financial instruments 741 15,532 13,633 14,548
Accounts payable 176,734 174,139 158,882 341,513
Deposits 8,121,538 6,618,392 6,300,557 5,171,237
Amounts due to related parties5 2,170,123 1,996,677 1,820,724 1,644,253
Lease liability6 17,711 3,963 12,700 12,941
Provision for other liabilities and charges 47,080 46,336 43,092 42,383
Defined benefit post-employment liability 3,633 Not reported in this filing87 –9 8,913
Total liabilities 10,537,560 8,855,039 8,349,588 7,245,361
Total equity and liabilities 12,072,644 10,292,238 9,708,474 8,414,515
Current income tax liability Not reported in this filing10 Not reported in this filing11 –9 9,573
  1. Printed “-”, read as nil: subtotal_arithmetic: bs.total_assets.
  2. Printed “-”, read as nil: subtotal_arithmetic: bs.total_liabilities.
Notes and alternative reported figures (9)
  1. “Amounts due from related parties” is an issuer-specific line, not mapped to a shared definition: Note 28.2: balances with FirstRand group companies.
  2. Audited financial statements dated 2025-09-10 presents this line for this year: - (p18). Not shown in this column, which follows one filing's presentation.
  3. Not reported in this filing: Not printed: the FY2024 Statement of Financial Position (p20) has no 'Intangible Assets' line; assets run from cash and cash equivalents through 'Property and equipment' and 'Deferred income tax asset' to 'Total assets'. (The FY2025 statement later prints a dash for 2024 on that line, but that document does not supply this column.) Text layer.
  4. “Amounts due to related parties” is an issuer-specific line, not mapped to a shared definition: Note 28.2: balances with FirstRand group companies.
  5. “Lease liability” is an issuer-specific line, not mapped to a shared definition: Note 23.2: lease liabilities, current and non-current not split.
  6. Published summary of audited statements dated 2026-09-08 presents this line for this year: - (p1). Not shown in this column, which follows one filing's presentation.
  7. Not reported in this filing: Not printed: the FY2025 Statement of Financial Position (p18) has no 'Defined benefit post-employment liability' line; liabilities are derivative financial instruments, accounts payable, deposits, amounts due to related parties, lease liability and 'Provision for other liabilities and charges'. Text layer.
  8. Not reported in this filing: Not printed: the FY2026 Abridged statement of Financial Position (p1) has no current income tax liability line; tax appears only as 'Current income tax asset' (28 065) on the asset side. Liabilities are derivative financial instruments, accounts payable, deposits, amounts due to related parties, lease liability, provisions and 'Defined benefit post-employment liability'. Text layer.
  9. Not reported in this filing: Not printed: the FY2025 Statement of Financial Position (p18) has no 'Current income tax liability' line; tax appears only as 'Current income tax asset' (14 466). Liabilities are derivative financial instruments, accounts payable, deposits, amounts due to related parties, lease liability and provisions. Text layer.

Cash flow

Cash flow, SZL thousands. Columns: FY to 30 Jun 2026 — published summary of audited statements (final status not established), as reported for the year; FY to 30 Jun 2025 — audited financial statements (signed / final), as reported for the year; FY to 30 Jun 2024 — audited financial statements (signed / final), as reported for the year; FY to 30 Jun 2023 — audited financial statements (signed / final), comparative reported in the audited financial statements for 2024.
Line (as printed) FY to 30 Jun 2026Published summary of audited statements (summary)reported for the yearFY to 30 Jun 2025Audited financial statementsreported for the yearFY to 30 Jun 2024Audited financial statementsreported for the yearFY to 30 Jun 2023Audited financial statementscomparative in FY to 30 Jun 2024 filing
Cash flow from operating activities before operating assets12 301,343 277,6133 262,204 243,375
Net cash flow from changes in operating assets and45 379,908 352,0436 80,141 (2,354,311)
Net cash inflow from operating activities 681,251 629,656 342,345 (2,110,936)
Net cash outflow from investing activities7 (254,838) (206,023) (180,053) 720,858
Net cash outflow from financing activities (162,332) (204,215) (180,873) (170,386)
Net increase in cash and short-term funds 264,081 219,418 (18,581) (1,560,464)
Cash and cash equivalent at beginning of the year8 1,331,016 1,111,598 1,129,540 2,695,858
Cash and cash equivalent at end of the year9 1,595,097 1,331,016 1,111,598 1,129,540
Profit before tax with non-cash adjustments10 Not reported in this filing11 363,610 369,283 318,783
Cash received from customers12 Not reported in this filing13 1,492,493 1,326,730 1,140,466
Interest and similar income14 Not reported in this filing15 947,361 821,726 700,274
Fee and commission income16 Not reported in this filing17 540,968 501,964 437,980
Recoveries18 Not reported in this filing19 4,164 3,040 2,212
Cash paid to customers, suppliers and employees20 Not reported in this filing21 (1,128,883) (957,448) (821,683)
Interest expense and similar charges22 Not reported in this filing23 (418,421) (346,690) (278,978)
Total other operating expenditure24 Not reported in this filing25 (669,167) (566,718) (506,249)
Indirect tax paid26 Not reported in this filing27 (41,295) (44,040) (36,456)
Income tax paid Not reported in this filing28 (85,997) (107,078) (75,408)
Net increase in advances29 Not reported in this filing30 (552,773) (647,639) (647,710)
Net increase in amounts due from related parties31 Not reported in this filing32 427,005 (550,362) (1,329,745)
Net decrease /(increase) in accounts receivable3334 Not reported in this filing35 (33,709) 76,329 (87,837)
Net increase/(decrease) in term deposits36 Not reported in this filing37 317,835 1,129,319 (1,415,648)
Net increase in amounts due to related parties38 Not reported in this filing39 175,953 176,471 1,049,101
Net (decrease)/increase in accounts payable4041 Not reported in this filing42 15,257 (98,893) 74,861
Net increase in provisions for other liabilities and charges43 Not reported in this filing44 3,244 710 3,357
Net decrease in derivative instruments45 Not reported in this filing46 (769) (5,794) (690)
Acquisition of assets47 Not reported in this filing48 (28,602) (70,238) (160,120)
Acquisition of Investment securities49 Not reported in this filing50 (861,569) (524,207) (861,497)
Investment securities matured51 Not reported in this filing52 683,755 413,960 1,742,126
Proceeds from sale of fixed assets Not reported in this filing53 393 432 349
Dividends paid to shareholder54 Not reported in this filing55 (190,471) (168,229) (156,176)
Lease liability payments56 Not reported in this filing57 (13,744) (11,602) (14,210)
Repurchase of non-redeemable preference shares58 Not reported in this filing59 –60 (1,042) –60
Effect of exchange rate changes on cash and cash equivalents Not reported in this filing61 –62 639 (5,854)
  1. Printed “-”, read as nil: subtotal_arithmetic: cf.cash_from_financing.
  2. Printed “-”; reading unresolved, so no amount is shown. Printed dash; no printed subtotal confirms a nil reading.
Notes and alternative reported figures (60)
  1. “Cash flow from operating activities before operating assets” is an issuer-specific line, not mapped to a shared definition: Operating subtotal.
  2. Printed under different labels across filings: “Cash flow from operating activities before operating assets”; “asset and liabilities”.
  3. Published summary of audited statements dated 2026-09-08 prints 305 938 (thousands, p1) for this line and year.
  4. “Net cash flow from changes in operating assets and” is an issuer-specific line, not mapped to a shared definition: Operating subtotal.
  5. Printed under different labels across filings: “Net cash flow from changes in operating assets and”; “Net cash flow from changes in operating assets and liabilities”.
  6. Published summary of audited statements dated 2026-09-08 prints 323 718 (thousands, p1) for this line and year.
  7. Printed under different labels across filings: “Net cash outflow from financing activities”; “Net cash outflow from investing activities”.
  8. Printed under different labels across filings: “Cash and cash equivalent at beginning of the year”; “Cash and cash equivalents at beginning of the year”.
  9. Printed under different labels across filings: “Cash and cash equivalent at end of the year”; “Cash and cash equivalents at end of the year”.
  10. “Profit before tax with non-cash adjustments” is an issuer-specific line, not mapped to a shared definition: Note 25.1; printed first in the statement, it equals cash received from customers plus cash paid to customers, suppliers and employees.
  11. Not reported in this filing: Not printed: the FY2026 Abridged Statement of Cash Flows (p1), which prints only 'Cash flow from operating activities before operating assets and liabilities', 'Net cash flow from changes in operating assets and liabilities', 'Net cash inflow from operating activities', 'Net cash outflow from investing activities', 'Net cash outflow from financing activities', 'Net increase in cash and short-term funds' and opening/closing cash. There is no 'Profit before tax with non-cash adjustments' line. Text layer.
  12. “Cash received from customers” is an issuer-specific line, not mapped to a shared definition: Operating: interest, fee and commission income and recoveries received.
  13. Not reported in this filing: Not printed: the FY2026 Abridged Statement of Cash Flows (p1), which prints only 'Cash flow from operating activities before operating assets and liabilities', 'Net cash flow from changes in operating assets and liabilities', 'Net cash inflow from operating activities', 'Net cash outflow from investing activities', 'Net cash outflow from financing activities', 'Net increase in cash and short-term funds' and opening/closing cash. There is no 'Cash received from customers' line. Text layer.
  14. “Interest and similar income” is an issuer-specific line, not mapped to a shared definition: Note 25.3.
  15. Not reported in this filing: Not printed: the FY2026 Abridged Statement of Cash Flows (p1), which prints only 'Cash flow from operating activities before operating assets and liabilities', 'Net cash flow from changes in operating assets and liabilities', 'Net cash inflow from operating activities', 'Net cash outflow from investing activities', 'Net cash outflow from financing activities', 'Net increase in cash and short-term funds' and opening/closing cash. There is no 'Interest and similar income' line. Text layer.
  16. “Fee and commission income” is an issuer-specific line, not mapped to a shared definition: Note 25.4.
  17. Not reported in this filing: Not printed: the FY2026 Abridged Statement of Cash Flows (p1), which prints only 'Cash flow from operating activities before operating assets and liabilities', 'Net cash flow from changes in operating assets and liabilities', 'Net cash inflow from operating activities', 'Net cash outflow from investing activities', 'Net cash outflow from financing activities', 'Net increase in cash and short-term funds' and opening/closing cash. There is no 'Fee and commission income' line. Text layer.
  18. “Recoveries” is an issuer-specific line, not mapped to a shared definition: Note 12.2: recoveries of advances written off.
  19. Not reported in this filing: Not printed: the FY2026 Abridged Statement of Cash Flows (p1), which prints only 'Cash flow from operating activities before operating assets and liabilities', 'Net cash flow from changes in operating assets and liabilities', 'Net cash inflow from operating activities', 'Net cash outflow from investing activities', 'Net cash outflow from financing activities', 'Net increase in cash and short-term funds' and opening/closing cash. There is no 'Recoveries' line. Text layer.
  20. “Cash paid to customers, suppliers and employees” is an issuer-specific line, not mapped to a shared definition: Operating: interest paid, other operating expenditure and indirect tax.
  21. Not reported in this filing: Not printed: the FY2026 Abridged Statement of Cash Flows (p1), which prints only 'Cash flow from operating activities before operating assets and liabilities', 'Net cash flow from changes in operating assets and liabilities', 'Net cash inflow from operating activities', 'Net cash outflow from investing activities', 'Net cash outflow from financing activities', 'Net increase in cash and short-term funds' and opening/closing cash. There is no 'Cash paid to customers, suppliers and employees' line. Text layer.
  22. “Interest expense and similar charges” is an issuer-specific line, not mapped to a shared definition: Note 25.5.
  23. Not reported in this filing: Not printed: the FY2026 Abridged Statement of Cash Flows (p1), which prints only 'Cash flow from operating activities before operating assets and liabilities', 'Net cash flow from changes in operating assets and liabilities', 'Net cash inflow from operating activities', 'Net cash outflow from investing activities', 'Net cash outflow from financing activities', 'Net increase in cash and short-term funds' and opening/closing cash. There is no 'Interest expense and similar charges' line. Text layer.
  24. “Total other operating expenditure” is an issuer-specific line, not mapped to a shared definition: Note 25.6.
  25. Not reported in this filing: Not printed: the FY2026 Abridged Statement of Cash Flows (p1), which prints only 'Cash flow from operating activities before operating assets and liabilities', 'Net cash flow from changes in operating assets and liabilities', 'Net cash inflow from operating activities', 'Net cash outflow from investing activities', 'Net cash outflow from financing activities', 'Net increase in cash and short-term funds' and opening/closing cash. There is no 'Total other operating expenditure' line. Text layer.
  26. “Indirect tax paid” is an issuer-specific line, not mapped to a shared definition: Operating.
  27. Not reported in this filing: Not printed: the FY2026 Abridged Statement of Cash Flows (p1), which prints only 'Cash flow from operating activities before operating assets and liabilities', 'Net cash flow from changes in operating assets and liabilities', 'Net cash inflow from operating activities', 'Net cash outflow from investing activities', 'Net cash outflow from financing activities', 'Net increase in cash and short-term funds' and opening/closing cash. There is no 'Indirect tax paid' line. Text layer.
  28. Not reported in this filing: Not printed in the summary publication.
  29. “Net increase in advances” is an issuer-specific line, not mapped to a shared definition: Operating: change in advances.
  30. Not reported in this filing: Not printed: the FY2026 Abridged Statement of Cash Flows (p1), which prints only 'Cash flow from operating activities before operating assets and liabilities', 'Net cash flow from changes in operating assets and liabilities', 'Net cash inflow from operating activities', 'Net cash outflow from investing activities', 'Net cash outflow from financing activities', 'Net increase in cash and short-term funds' and opening/closing cash. There is no 'Net increase in advances' line. Text layer.
  31. “Net increase in amounts due from related parties” is an issuer-specific line, not mapped to a shared definition: Operating.
  32. Not reported in this filing: Not printed: the FY2026 Abridged Statement of Cash Flows (p1), which prints only 'Cash flow from operating activities before operating assets and liabilities', 'Net cash flow from changes in operating assets and liabilities', 'Net cash inflow from operating activities', 'Net cash outflow from investing activities', 'Net cash outflow from financing activities', 'Net increase in cash and short-term funds' and opening/closing cash. There is no 'Net increase in amounts due from related parties' line. Text layer.
  33. “Net decrease /(increase) in accounts receivable” is an issuer-specific line, not mapped to a shared definition: Operating.
  34. Printed under different labels across filings: “Net decrease /(increase) in accounts receivable”; “Net decrease /(increase)in accounts receivable”.
  35. Not reported in this filing: Not printed: the FY2026 Abridged Statement of Cash Flows (p1), which prints only 'Cash flow from operating activities before operating assets and liabilities', 'Net cash flow from changes in operating assets and liabilities', 'Net cash inflow from operating activities', 'Net cash outflow from investing activities', 'Net cash outflow from financing activities', 'Net increase in cash and short-term funds' and opening/closing cash. There is no 'Net decrease /(increase) in accounts receivable' line. Text layer.
  36. “Net increase/(decrease) in term deposits” is an issuer-specific line, not mapped to a shared definition: Operating.
  37. Not reported in this filing: Not printed: the FY2026 Abridged Statement of Cash Flows (p1), which prints only 'Cash flow from operating activities before operating assets and liabilities', 'Net cash flow from changes in operating assets and liabilities', 'Net cash inflow from operating activities', 'Net cash outflow from investing activities', 'Net cash outflow from financing activities', 'Net increase in cash and short-term funds' and opening/closing cash. There is no 'Net increase/(decrease) in term deposits' line. Text layer.
  38. “Net increase in amounts due to related parties” is an issuer-specific line, not mapped to a shared definition: Operating.
  39. Not reported in this filing: Not printed: the FY2026 Abridged Statement of Cash Flows (p1), which prints only 'Cash flow from operating activities before operating assets and liabilities', 'Net cash flow from changes in operating assets and liabilities', 'Net cash inflow from operating activities', 'Net cash outflow from investing activities', 'Net cash outflow from financing activities', 'Net increase in cash and short-term funds' and opening/closing cash. There is no 'Net increase in amounts due to related parties' line. Text layer.
  40. “Net (decrease)/increase in accounts payable” is an issuer-specific line, not mapped to a shared definition: Operating.
  41. Printed under different labels across filings: “Net (decrease)/increase in accounts payable”; “Net (decrease)/increase in accounts payable*”.
  42. Not reported in this filing: Not printed: the FY2026 Abridged Statement of Cash Flows (p1), which prints only 'Cash flow from operating activities before operating assets and liabilities', 'Net cash flow from changes in operating assets and liabilities', 'Net cash inflow from operating activities', 'Net cash outflow from investing activities', 'Net cash outflow from financing activities', 'Net increase in cash and short-term funds' and opening/closing cash. There is no 'Net (decrease)/increase in accounts payable' line. Text layer.
  43. “Net increase in provisions for other liabilities and charges” is an issuer-specific line, not mapped to a shared definition: Operating.
  44. Not reported in this filing: Not printed: the FY2026 Abridged Statement of Cash Flows (p1), which prints only 'Cash flow from operating activities before operating assets and liabilities', 'Net cash flow from changes in operating assets and liabilities', 'Net cash inflow from operating activities', 'Net cash outflow from investing activities', 'Net cash outflow from financing activities', 'Net increase in cash and short-term funds' and opening/closing cash. There is no 'Net increase in provisions for other liabilities and charges' line. Text layer.
  45. “Net decrease in derivative instruments” is an issuer-specific line, not mapped to a shared definition: Operating.
  46. Not reported in this filing: Not printed: the FY2026 Abridged Statement of Cash Flows (p1), which prints only 'Cash flow from operating activities before operating assets and liabilities', 'Net cash flow from changes in operating assets and liabilities', 'Net cash inflow from operating activities', 'Net cash outflow from investing activities', 'Net cash outflow from financing activities', 'Net increase in cash and short-term funds' and opening/closing cash. There is no 'Net decrease in derivative instruments' line. Text layer.
  47. “Acquisition of assets” is an issuer-specific line, not mapped to a shared definition: Investing: acquisitions of property, equipment and intangible assets (one line).
  48. Not reported in this filing: Not printed: the FY2026 Abridged Statement of Cash Flows (p1), which prints only 'Cash flow from operating activities before operating assets and liabilities', 'Net cash flow from changes in operating assets and liabilities', 'Net cash inflow from operating activities', 'Net cash outflow from investing activities', 'Net cash outflow from financing activities', 'Net increase in cash and short-term funds' and opening/closing cash. There is no 'Acquisition of assets' line. Text layer.
  49. “Acquisition of Investment securities” is an issuer-specific line, not mapped to a shared definition: Investing (note 13).
  50. Not reported in this filing: Not printed: the FY2026 Abridged Statement of Cash Flows (p1), which prints only 'Cash flow from operating activities before operating assets and liabilities', 'Net cash flow from changes in operating assets and liabilities', 'Net cash inflow from operating activities', 'Net cash outflow from investing activities', 'Net cash outflow from financing activities', 'Net increase in cash and short-term funds' and opening/closing cash. There is no 'Acquisition of Investment securities' line. Text layer.
  51. “Investment securities matured” is an issuer-specific line, not mapped to a shared definition: Investing (note 13).
  52. Not reported in this filing: Not printed: the FY2026 Abridged Statement of Cash Flows (p1), which prints only 'Cash flow from operating activities before operating assets and liabilities', 'Net cash flow from changes in operating assets and liabilities', 'Net cash inflow from operating activities', 'Net cash outflow from investing activities', 'Net cash outflow from financing activities', 'Net increase in cash and short-term funds' and opening/closing cash. There is no 'Investment securities matured' line. Text layer.
  53. Not reported in this filing: Not printed: the FY2026 Abridged Statement of Cash Flows (p1), which prints only 'Cash flow from operating activities before operating assets and liabilities', 'Net cash flow from changes in operating assets and liabilities', 'Net cash inflow from operating activities', 'Net cash outflow from investing activities', 'Net cash outflow from financing activities', 'Net increase in cash and short-term funds' and opening/closing cash. There is no 'Proceeds from sale of fixed assets' line. Text layer.
  54. Printed under different labels across filings: “Dividends paid to shareholder”; “Dividends paid to shareholder*”.
  55. Not reported in this filing: Not printed in the summary publication. (cash-flow statement condensed to totals).
  56. “Lease liability payments”: mapping to a shared definition is uncertain. Printed 'Lease liability payments'; the statement does not say whether interest is included.
  57. Not reported in this filing: Not printed: the FY2026 Abridged Statement of Cash Flows (p1), which prints only 'Cash flow from operating activities before operating assets and liabilities', 'Net cash flow from changes in operating assets and liabilities', 'Net cash inflow from operating activities', 'Net cash outflow from investing activities', 'Net cash outflow from financing activities', 'Net increase in cash and short-term funds' and opening/closing cash. There is no 'Lease liability payments' line. Text layer.
  58. “Repurchase of non-redeemable preference shares” is an issuer-specific line, not mapped to a shared definition: Financing.
  59. Not reported in this filing: Not printed: the FY2026 Abridged Statement of Cash Flows (p1), which prints only 'Cash flow from operating activities before operating assets and liabilities', 'Net cash flow from changes in operating assets and liabilities', 'Net cash inflow from operating activities', 'Net cash outflow from investing activities', 'Net cash outflow from financing activities', 'Net increase in cash and short-term funds' and opening/closing cash. There is no 'Repurchase of non-redeemable preference shares' line. Text layer.
  60. Not reported in this filing: Not printed: the FY2026 Abridged Statement of Cash Flows (p1), which prints only 'Cash flow from operating activities before operating assets and liabilities', 'Net cash flow from changes in operating assets and liabilities', 'Net cash inflow from operating activities', 'Net cash outflow from investing activities', 'Net cash outflow from financing activities', 'Net increase in cash and short-term funds' and opening/closing cash. There is no 'Effect of exchange rate changes on cash and cash equivalents' line. Text layer.

Per share and shares

Per share and shares. Columns: FY to 30 Jun 2026 — published summary of audited statements (final status not established), as reported for the year; FY to 30 Jun 2025 — audited financial statements (signed / final), as reported for the year; FY to 30 Jun 2024 — audited financial statements (signed / final), as reported for the year; FY to 30 Jun 2023 — audited financial statements (signed / final), comparative reported in the audited financial statements for 2024.
Line (as printed) FY to 30 Jun 2026Published summary of audited statements (summary)reported for the yearFY to 30 Jun 2025Audited financial statementsreported for the yearFY to 30 Jun 2024Audited financial statementsreported for the yearFY to 30 Jun 2023Audited financial statementscomparative in FY to 30 Jun 2024 filing
Earnings / (loss) per share (per share)2 Not yet collected from the source1 2.02 2.02 1.80
Notes and alternative reported figures (2)
  1. Not yet collected from the source: Not printed in the summary's statements: shown only in a highlights tile (194 cents; 2025: 202 cents, PDF p1); not transcribed.
  2. Earnings / (loss) per share: printed as “Basic earnings per share”.

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
30 Jun 2025 Dividends paid (cash flow statement) Dividends paid to shareholder (190,471) SZL thousands Audited financial statements, p20
30 Jun 2024 Dividends paid (cash flow statement) Dividends paid to shareholder* (168,229) SZL thousands Audited financial statements, p22
30 Jun 2023 Dividends paid (cash flow statement) Dividends paid to shareholder* (156,176) SZL thousands Audited financial statements, p22

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.

  • First National Bank of Eswatini Limited Abridged Audited Financial Statements and Dividend Declaration for the Year Ended 30 June 2026

    Year ended 30 June 2026 · Published summary of audited statements (summary) · final status not established

    Audit: PricewaterhouseCoopers (named); no auditor's opinion on the full statements in this document

    Final status: Published by the bank through the Eswatini Stock Exchange. No auditor's report on the summary is printed: the panel headed 'Independent Auditor's Review Report on Financial Statements' is the bank's own statement that PricewaterhouseCoopers audited the full financial statements and expressed an unmodified opinion; it carries no auditor signature and no date (PDF p1, page image). The abridged statements were approved by the board on 08 September 2026 and are 'signed on its behalf by' the CEO and CFO, whose names are typeset with no signature image (name_printed_unsigned; PDF p1, page image).

    Document date
    8 Sep 2026
    Published
    11 Sep 2026
    Auditor's report
    date not recorded
    Board approval
    8 Sep 2026
    Retrieved by us
    6 Oct 2026 (not a publication date)
    Used for
    statement columns FY to 30 Jun 2026
    Basis
    company statements · SZL thousands (printed “E'000”)
    • Other comprehensive income 2025 and the defined benefit liability 2025 are printed as dashes (nil).
    • The issuer's net interest income line is 'Net interest income after impairment of advances'; the standard net interest income concept holds 'Net interest income before impairments'. Indirect tax is charged above profit before income tax.
    • No auditor's report on the summary is printed; the summary states that 'PricewaterhouseCoopers, First National Bank of Eswatini Limited's independent auditors, have audited the financial statements of First National Bank of Eswatini Limited and have expressed an unmodified audit opinion on the financial statements. The abridged financial statements have been derived from the audited financial statements' (PDF p1, under the heading 'Independent Auditor's Review Report on Financial Statements'; unsigned and undated).
    • Abridged statements of comprehensive income, financial position, changes in equity and cash flows on one page. The cash-flow statement prints only five condensed lines (operating before and after changes in operating assets and liabilities, investing, financing totals) and cash balances; no line items for income tax paid, capex, dividends or leases. The income statement prints no fee and commission breakdown and no earnings per share; EPS (194 cents; 2025: 202 cents) and net asset value per share appear only in highlight tiles, not transcribed. The statement of changes in equity (four lines) is not transcribed. No notes.
    Technical details
    File
    1 pages, with a text layer
    SHA-256
    54aaffcdf92c08b32f84c5cea1c1ccffad9e1be99f708ca7787be7d75114298c
    Entity as printed
    First National Bank of Eswatini Limited (Registration Number: 24/1988)
    Exchange copy
    retrieved 2026-10-06T21:47:32Z

  • First National Bank of Eswatini Limited Audited Annual Financial Statements for the year ended 30 June 2025

    Year ended 30 June 2025 · Audited financial statements · signed / final

    Audit: PricewaterhouseCoopers (Eswatini), unmodified opinion · signed

    Auditor's sign-off: PricewaterhouseCoopers; Partner: Makhosazana Mhlanga, Registered Auditor

    Final status: Independent auditor's report (PDF pp11-16, image pages) with an unmodified opinion, signed 'PricewaterhouseCoopers' (signature image), partner Makhosazana Mhlanga, Registered Auditor, Mbabane, dated 10 September 2025 (PDF p16, page image). The directors' statement says the statements were approved by the board on 19 August 2025; it is signed by the chairman (J V Ndlangamandla) and the chief executive officer (T H Dlamini), Ezulwini, 5 September 2025 (PDF p4, page image).

    Document date
    10 Sep 2025
    Auditor's report
    10 Sep 2025
    Board approval
    19 Aug 2025
    Retrieved by us
    8 Oct 2026 (not a publication date)
    Used for
    statement columns FY to 30 Jun 2025
    Basis
    company statements · SZL thousands (printed “E'000”)
    • The board approval date printed in the directors' statement (19 August 2025) precedes the signature date beside it (5 September 2025) and the auditor's report date (10 September 2025); all kept as printed.
    • The issuer's 'Net interest income' is after credit impairments; the standard net interest income concept holds 'Net interest income before impairments'. Indirect tax is charged above profit before income tax. No separate total for credit impairment is printed (two lines: investment securities and advances).
    • Earnings per share is printed without a unit (2.02; 2024: 2.02, basic and diluted); stored with scale 1 (emalangeni).
    Technical details
    File
    148 pages, with a text layer
    SHA-256
    677e9b0d55995b578fbdaf0e718f5abfc220be390890c6ab7c744e266e50747c
    Entity as printed
    FIRST NATIONAL BANK OF ESWATINI LIMITED ("bank" or "FNB" or "FNB Eswatini")
    Issuer copy
    retrieved 2026-10-08T20:39:08Z

  • First National Bank of Eswatini Limited Audited Annual Financial Statements for the year ended 30 June 2024

    Year ended 30 June 2024 · Audited financial statements · signed / final

    Audit: PricewaterhouseCoopers (Eswatini), unmodified opinion · signed

    Auditor's sign-off: PricewaterhouseCoopers; Partner: Makhosazana Mhlanga, Registered Auditor

    Final status: Independent auditor's report (PDF pp12-18, image pages) with an unmodified opinion (p12), signed 'PricewaterhouseCoopers' (signature image), partner Makhosazana Mhlanga, Registered Auditor, Mbabane, dated 10 October 2024 (PDF p18, page image). The directors' statement says the statements were approved by the board on 16 August 2024; it is signed by hand by the chairman (J V Ndlangamandla) and the chief executive officer (D T Mbingo), Ezulwini, 3rd October 2024 (PDF p4, page image).

    Document date
    10 Oct 2024
    Auditor's report
    10 Oct 2024
    Board approval
    16 Aug 2024
    Retrieved by us
    8 Oct 2026 (not a publication date)
    Used for
    statement columns FY to 30 Jun 2024, FY to 30 Jun 2023
    Basis
    company statements · SZL thousands (printed “E'000”)
    • The investing-section total is printed under the label 'Net cash outflow from financing activities' ((180 053); 2023: 720 858, p22); the same label then closes the financing section ((180 873); 2023: (170 386)). Mapped by position: first printing = investing, second = financing.
    • The board approval date printed in the directors' statement (16 August 2024) precedes the signature date beside it (3rd October 2024) and the auditor's report date (10 October 2024); all kept as printed.
    • The issuer's 'Net interest income' is after credit impairments; the standard net interest income concept holds 'Net interest income before impairments'. Indirect tax is charged above profit before income tax. No separate total for credit impairment is printed (two lines: investment securities and advances).
    • Note 32 (PDF p150), 'Correction of prior period error': dividends accrued in 2022 and paid in 2023 were moved from the accounts-payable movement (operating) to dividends paid (financing): 2023 accounts payable (7 109) restated to 74 861, changes in operating assets and liabilities (2 436 281) to (2 354 310) (printed (2 354 311) on p22), dividends paid (74 206) to (156 176) and financing total (88 416) to (170 386). Marked restated (comparative) on those rows. A concentration-risk table (p115) also restates 2023 cash to exclude coins and notes.
    • Earnings per share is printed without a unit (2.02; 2023: 1.80, basic and diluted); stored with scale 1 (emalangeni).
    Technical details
    File
    155 pages, with a text layer
    SHA-256
    4b17ef4f211f8bb5b1bf744f9dca1cffc31b6954b80d40a67c300f7e9818034c
    Entity as printed
    FIRST NATIONAL BANK OF ESWATINI LIMITED
    Issuer copy
    retrieved 2026-10-08T20:39:19Z

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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