Skip to content
The African Exponent DATA
Resources

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

Wifak Bank

WIFAK · Bourse de Tunis · Consolidated statements

On this page
Company details
Legal name
Wifak International Bank SA
Listing
WIFAK on the Bourse de Tunis, active · ISIN TN0007200017 (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 · audited financial statements, final status not established · source

Read with these figures

  • Audited financial statements not confirmed as final. The published copy is unsigned. The FY2025 figures come from it.
  • Auditor's emphasis of matter. Paragraphe d'observation (p51): (1) a 2020-2023 tax audit of the bank notified on 16 September 2025 claims 3 135 993 DT (principal and penalties) and reduces VAT and corporate-tax carry-forwards; the bank objected (31 October 2025, 6 February 2026) and booked a 1 000 000 DT tax-risk provision; (2) WIFAK SICAR received a notice of tax audit for 2021-2024 on 29 December 2025, with no result yet.
Full wording and sources

  • Audited financial statements for 2025: final status not established

    The exchange notice (Avis des sociétés, p1) reproduces the commissaires aux comptes' report on the consolidated statements (pp49-53), dated 'Tunis, le 30 Mars 2026' and closed with the typed names 'CABINET NEJI FETHI - CNF, Fethi NEJI' and 'CABINET - TCA, Béchir NEDRI' and no visible signature or stamp (p53, page image). The accounts were 'arrêtés' by the board on 27 March 2026 (note 8, p48) and were to be submitted to the AGM of 24 April 2026 (p1).

    Source: Avis des sociétés — Etats financiers consolidés, Wifak International Bank, arrêtés au 31 décembre 2025 (dated 2026-03-30)

  • Auditor's emphasis of matter

    Paragraphe d'observation (p51): (1) a 2020-2023 tax audit of the bank notified on 16 September 2025 claims 3 135 993 DT (principal and penalties) and reduces VAT and corporate-tax carry-forwards; the bank objected (31 October 2025, 6 February 2026) and booked a 1 000 000 DT tax-risk provision; (2) WIFAK SICAR received a notice of tax audit for 2021-2024 on 29 December 2025, with no result yet. 'Notre opinion n'est pas modifiée à l'égard de ces points.'

    Source: Avis des sociétés — Etats financiers consolidés, Wifak International Bank, arrêtés au 31 décembre 2025 (dated 2026-03-30)

  • PRODUIT NET BANCAIRE

    TND 121 million

    121,035,420 TND units · p3

    +16.5% vs 2024

    The bank's own total of its income lines before credit impairment and operating expenses, under its printed label. What it includes differs between banks; it is not revenue.

  • Profit / (loss) for the year

    TND 9.94 million

    9,937,780 TND units · p3

    −4.2% vs 2024

  • Total assets

    TND 2.03 billion

    2,026,038,017 TND units · p1

    +19.6% vs 2024

  • Customer deposits

    TND 1.42 billion

    1,422,670,230 TND units · p1

    +24.7% vs 2024

  • Total equity

    Not reported in this filing

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

Financial statements

Exact figures as printed. Each column comes from one filing; labels are as printed in the newest filing. Amounts in TND units 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 — audited financial statements, final status not established; reported for the year · source
  • FY2024 — audited financial statements, final status not established; comparative in the FY2025 filing · source

Income statement

Income statement, TND units. Columns: FY2025 — audited financial statements (final status not established), as reported for the year; FY2024 — audited financial statements (final status not established), comparative reported in the audited financial statements for 2025.
Line (as printed) FY2025Audited financial statementsreported for the yearFY2024Audited financial statementscomparative in FY2025 filing
PRODUITS D'EXPLOITATION BANCAIRE1 198,626,691 173,040,729
Marges et revenus assimilés 149,379,119 132,155,583
Commissions en produits (*) 46,650,082 38,676,995
Gains sur portefeuille-titres commercial et opérations financières 2,597,490 2,131,964
Revenus du portefeuille d'investissement2 –3 76,187
CHARGES D'EXPLOITATION BANCAIRE4 (77,591,271) (69,104,017)
Marges encourus et charges assimilées (75,364,770) (67,499,629)
Commissions encourues (2,226,501) (1,604,388)
Perte sur portefeuille titres commercial et opérations financières5 –6 –6
PRODUIT NET BANCAIRE 121,035,420 103,936,712
Dotation aux provisions et résultat des corrections de valeurs sur créances, hors bilan et passif (18,610,447) (17,057,124)
Dotation aux provisions et résultat des corrections de valeurs sur portefeuille d'investissement7 1,063,847 737,479
Autres produits d'exploitation 220 120
Frais de personnel (59,409,147) (45,263,911)
Charges générales d'exploitation (22,168,559) (22,302,565)
Dotations aux amortissements et aux provisions sur immobilisations8 (5,818,297) (5,113,928)
RESULTAT D'EXPLOITATION 16,093,037 14,936,783
Solde en gain \ pertes provenant des autres éléments ordinaires9 652,879 685,708
Impôt sur les bénéfices (*) (6,000,166) (4,385,016)
RESULTAT DES ACTIVITES ORDINAIRES10 10,745,750 11,237,475
Solde en gain \ perte provenant des éléments extraordinaires (*)11 (807,970) (860,305)
RESULTAT NET DE L'EXERCICE 9,937,780 10,377,170
Part des intérêts minoritaires12 (66,639) (41,552)
Effet des Modifications comptables (net d'impôt)13 209,089 –14
RESULTAT NET APRES MODIFICATION15 10,080,230 10,335,618
  1. Printed “-”, read as nil: subtotal_arithmetic: is.native.co_md2v10aaay3f.banking_operating_income.
  2. Printed “-”, read as nil: subtotal_arithmetic: is.native.co_md2v10aaay3f.banking_operating_charges.
  3. Printed “-”, read as nil: subtotal_arithmetic: is.native.co_md2v10aaay3f.result_after_accounting_changes.
Notes and alternative reported figures (12)
  1. “PRODUITS D'EXPLOITATION BANCAIRE” is an issuer-specific line, not mapped to a shared definition: Total banking operating income.
  2. “Revenus du portefeuille d'investissement” is an issuer-specific line, not mapped to a shared definition: Note 5-4 (PR04).
  3. “CHARGES D'EXPLOITATION BANCAIRE” is an issuer-specific line, not mapped to a shared definition: Total banking operating charges (negative).
  4. “Perte sur portefeuille titres commercial et opérations financières” is an issuer-specific line, not mapped to a shared definition: CH03; printed '-' both years.
  5. “Dotation aux provisions et résultat des corrections de valeurs sur portefeuille d'investissement” is an issuer-specific line, not mapped to a shared definition: Note 5-8 (PR06/CH05).
  6. “Dotations aux amortissements et aux provisions sur immobilisations” is an issuer-specific line, not mapped to a shared definition: Note 5-12 (CH08).
  7. “Solde en gain \ pertes provenant des autres éléments ordinaires” is an issuer-specific line, not mapped to a shared definition: Note 5-13 (PR08/CH09).
  8. “RESULTAT DES ACTIVITES ORDINAIRES” is an issuer-specific line, not mapped to a shared definition: Result after income tax, before extraordinary items.
  9. “Solde en gain \ perte provenant des éléments extraordinaires (*)” is an issuer-specific line, not mapped to a shared definition: Note 5-15 (PR09/CH010); 2024 restated.
  10. “Part des intérêts minoritaires” is an issuer-specific line, not mapped to a shared definition: Minorities' share of the consolidated net result (printed negative, deducted).
  11. “Effet des Modifications comptables (net d'impôt)” is an issuer-specific line, not mapped to a shared definition: Note 2.15: prior-year signature-commitment fees, net of tax.
  12. “RESULTAT NET APRES MODIFICATION” is an issuer-specific line, not mapped to a shared definition: Group net result after the effect of accounting changes.

Balance sheet

Balance sheet, TND units. Columns: FY2025 — audited financial statements (final status not established), as reported for the year; FY2024 — audited financial statements (final status not established), comparative reported in the audited financial statements for 2025.
Line (as printed) FY2025Audited financial statementsreported for the yearFY2024Audited financial statementscomparative in FY2025 filing
Caisse et avoirs auprès de la BCT, CCP et TGT 98,794,879 130,942,518
Créances sur les établissements bancaires et financiers 147,881,762 163,557,684
Créances sur la clientèle 1,449,344,249 1,220,356,409
Portefeuille titres commercial 4,852,207 961,460
Portefeuille d'investissement 8,393,752 7,019,508
Valeurs immobilisées1 75,654,179 69,771,603
Autres actifs 241,116,989 101,497,030
TOTAL ACTIFS 2,026,038,017 1,694,106,212
Banque Centrale, CCP2 –3 115,181,796
Dépôts et avoirs des établissements bancaires et financiers 17,615,241 38,801,674
Dépôts de la clientèle 1,422,670,230 1,141,301,430
Dettes de financements et Ressources spéciales 111,169,006 74,816,515
Autres passifs 299,986,528 143,263,727
TOTAL PASSIFS 1,851,441,005 1,513,365,142
Capital 150,000,000 150,000,000
Réserves4 26,810,591 21,662,763
Actions propres5 (155,071) (335,155)
Autres capitaux propres 679,436 16,116,082
Résultats reportés (14,084,147) (18,446,821)
Résultat de l'exercice6 9,871,141 10,335,618
TOTAL CAPITAUX PROPRES 173,121,950 179,332,487
Intérêt des minoritaires 1,475,062 1,408,583
TOTAL CAPITAUX PROPRES ET PASSIFS 2,026,038,017 1,694,106,212
  1. Printed “-”, read as nil: subtotal_arithmetic: bs.total_liabilities.
Notes and alternative reported figures (5)
  1. “Valeurs immobilisées” is an issuer-specific line, not mapped to a shared definition: Note 1-6: tangible and intangible fixed assets, net.
  2. “Banque Centrale, CCP” is an issuer-specific line, not mapped to a shared definition: Note 2-1: amounts due to the central bank and postal accounts (nil at 31 December 2025).
  3. “Réserves” is an issuer-specific line, not mapped to a shared definition: Reserves (CP02).
  4. “Actions propres” is an issuer-specific line, not mapped to a shared definition: Own shares held, deducted from equity (CP03).
  5. “Résultat de l'exercice” is an issuer-specific line, not mapped to a shared definition: The year's result, group share, shown within equity (CP06).

Cash flow

Cash flow, TND units. Columns: FY2025 — audited financial statements (final status not established), as reported for the year; FY2024 — audited financial statements (final status not established), comparative reported in the audited financial statements for 2025.
Line (as printed) FY2025Audited financial statementsreported for the yearFY2024Audited financial statementscomparative in FY2025 filing
Produits d'exploitation bancaire encaissés (Hors revenus portefeuille1 198,207,890 171,115,755
Charges d'exploitation bancaire décaissées2 (71,689,362) (69,758,346)
Financements et avances accordés / Remboursement financements et3 (251,810,140) (243,704,216)
Dépôts / Retraits de dépôts de la clientèle4 277,306,144 251,605,667
Sommes versées au personnel et créditeurs divers5 (61,776,826) (49,389,973)
Autres flux de trésorerie provenant des activités d'exploitation6 12,744,848 2,555,391
Impôt sur le bénéfice (6,808,136) (5,052,316)
FLUX DE TRESORERIE NET PROVENANT DES ACTIVITES 96,174,417 57,371,962
Acquisition / cessions sur portefeuille d'investissement7 (2,513,672) 3,301,794
Acquisition / cessions sur immobilisations8 (20,124,331) (9,742,758)
FLUX DE TRÉSORERIE NET AFFECTES AUX ACTIVITÉS (22,638,002) (6,440,964)
Rachat d'actions9 180,084 359,508
Encaissement d'emprunt obligataire 52,000,000 –10
Remboursement d'emprunt obligataire11 (17,888,856) (13,614,696)
Remboursement d'emprunts –10 (1,976,923)
Mouvements sur fond social et de retraite12 (15,436,646) 1,071
FLUX DE TRÉSORERIE NET PROVENANT DES ACTIVITÉS DE 18,854,582 (15,231,040)
Variation nette des liquidités et équivalents de liquidités au cours de la 92,390,997 35,699,958
Liquidités et équivalents de liquidités en début de période 141,522,609 105,822,651
LIQUIDITÉS ET ÉQUIVALENTS DE LIQUIDITÉS EN FIN DE PÉRIODE 233,913,606 141,522,609
  1. Printed “-”, read as nil: subtotal_arithmetic: cf.cash_from_financing.
Notes and alternative reported figures (11)
  1. “Produits d'exploitation bancaire encaissés (Hors revenus portefeuille” is an issuer-specific line, not mapped to a shared definition: Operating activities (direct method).
  2. “Charges d'exploitation bancaire décaissées” is an issuer-specific line, not mapped to a shared definition: Operating activities (direct method).
  3. “Financements et avances accordés / Remboursement financements et” is an issuer-specific line, not mapped to a shared definition: Operating activities (direct method).
  4. “Dépôts / Retraits de dépôts de la clientèle” is an issuer-specific line, not mapped to a shared definition: Operating activities (direct method).
  5. “Sommes versées au personnel et créditeurs divers” is an issuer-specific line, not mapped to a shared definition: Operating activities (direct method).
  6. “Autres flux de trésorerie provenant des activités d'exploitation” is an issuer-specific line, not mapped to a shared definition: Operating activities (direct method).
  7. “Acquisition / cessions sur portefeuille d'investissement” is an issuer-specific line, not mapped to a shared definition: Investing (net).
  8. “Acquisition / cessions sur immobilisations” is an issuer-specific line, not mapped to a shared definition: Investing (net).
  9. “Rachat d'actions” is an issuer-specific line, not mapped to a shared definition: Financing activities: printed 'Rachat d'actions' with a positive amount.
  10. “Remboursement d'emprunt obligataire” is an issuer-specific line, not mapped to a shared definition: Financing activities.
  11. “Mouvements sur fond social et de retraite” is an issuer-specific line, not mapped to a shared definition: Financing activities.

Per share and shares

Per share and shares. Columns: FY2025 — audited financial statements (final status not established), as reported for the year; FY2024 — audited financial statements (final status not established), comparative reported in the audited financial statements for 2025.
Line (as printed) FY2025Audited financial statementsreported for the yearFY2024Audited financial statementscomparative in FY2025 filing
Earnings / (loss) per share (per share)1 0.336 0.338
Profit / (loss) attributable to shareholders (TND units)2 9,871,141 10,335,618
Notes and alternative reported figures (2)
  1. Earnings / (loss) per share: printed as “Résultat de base par action (en DT)”.
  2. Profit / (loss) attributable to shareholders: printed as “RESULTAT NET DE L'EXERCICE”.

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.

No dividend statement or amount collected.

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.

  • Avis des sociétés — Etats financiers consolidés, Wifak International Bank, arrêtés au 31 décembre 2025

    Year ended 31 December 2025 · Audited financial statements · final status not established

    Audit: Cabinet Neji Fethi - CNF (Fethi Neji) and Cabinet TCA (Béchir Nedri), commissaires aux comptes, unmodified opinion

    Auditor's sign-off: CABINET NEJI FETHI - CNF, Fethi NEJI; CABINET - TCA, Béchir NEDRI

    Final status: The exchange notice (Avis des sociétés, p1) reproduces the commissaires aux comptes' report on the consolidated statements (pp49-53), dated 'Tunis, le 30 Mars 2026' and closed with the typed names 'CABINET NEJI FETHI - CNF, Fethi NEJI' and 'CABINET - TCA, Béchir NEDRI' and no visible signature or stamp (p53, page image). The accounts were 'arrêtés' by the board on 27 March 2026 (note 8, p48) and were to be submitted to the AGM of 24 April 2026 (p1).

    Document date
    30 Mar 2026
    Auditor's report
    30 Mar 2026
    Board approval
    27 Mar 2026
    Retrieved by us
    8 Oct 2026 (not a publication date)
    Used for
    statement columns FY2025, FY2024
    Basis
    consolidated statements · TND units (printed “Montants exprimés en Dinars”)
    • Note 1 (p6): « WIFAK INTERNATIONAL BANK » is the new name of the company formerly named « EL WIFAK Leasing », changed by the extraordinary general meeting of 28 August 2015 on its conversion into a universal bank.
    • Note 5.16 (p42) computes EPS on a net result of 10 080 230 (2025) and 10 126 529 (2024); the income statement prints 'RESULTAT NET APRES MODIFICATION' 10 080 230 and 10 335 618 (2024, restated) (p3). The 2024 EPS (0,338) is kept as printed.
    • 2024 comparatives marked (*) are restated: note 2.15 (p16-17) records an accounting change on signature-commitment fees of prior years (402 094 DT, tax effect 209 089 DT) and note 2.16 reclassifications (e.g. SOMOCER and SOTEMAIL securities into the investment portfolio).
    • Minority interests (1 475 062; 2024: 1 408 583) are printed after 'TOTAL CAPITAUX PROPRES' (group equity); no total-equity line including them is printed (p1).
    • The income statement prints 'RESULTAT NET DE L'EXERCICE' twice: 9 937 780 before the minorities' share (66 639) and 9 871 141 after it; the effect of accounting changes (209 089) then gives 'RESULTAT NET APRES MODIFICATION' 10 080 230 (p3). The balance sheet carries 9 871 141 as the year's result (p1).
    • Under 'ACTIVITÉS D'INVESTISSEMENT' the cash-flow statement prints two rows of dashes with no label (p4); they are not transcribed.
    Technical details
    File
    53 pages, with a text layer
    SHA-256
    18daa71dbfa6e4c4e13efd16b2d2e1f38bad50f87571b75fc21396278812d2ef
    Entity as printed
    Wifak International Bank; groupe « WIFAK INTERNATIONAL BANK » (formerly « EL WIFAK Leasing », note 1, p6)
    Exchange copy
    retrieved 2026-10-08T18:05:29Z

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.

Download

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.

· Company methodology and coverage