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United Bank Limited (UBL) reported standalone profit after tax (PAT) of Rs. 98.5 billion for the nine months ended September 30, 2025, up from Rs. 55.0 billion a year earlier—an increase of about 79%. Its separately reported consolidated PAT was Rs. 100.1 billion, up about 101% from Rs. 49.7 billion. The interim statements are unaudited, and the two profit figures cover different reporting scopes.
What UBL reported for the first nine months of 2025
UBL’s Nine Months Report 2025 covers the period ended September 30, 2025. The bank announced the results on October 15, 2025; the interim statements are unaudited. Its directors’ report presents standalone results for the bank and, separately, consolidated results for UBL and its subsidiaries. UBL’s report, available through the Pakistan Stock Exchange, is the primary source for these figures.
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| Measure | 9M 2025 | 9M 2024 | Year-on-year change |
|---|---|---|---|
| Standalone PAT | Rs. 98.5 billion | Rs. 55.0 billion | About 79.1% |
| Standalone earnings per share (EPS) | Rs. 39.55 | Rs. 22.46 | Not stated in the report |
| Consolidated PAT | Rs. 100.1 billion | Rs. 49.7 billion | About 101.3% |
| Consolidated EPS | Rs. 40.19 | Rs. 20.06 | Not stated in the report |
The headline’s rounded 79% figure refers to standalone PAT, calculated from the reported nine-month totals. Consolidated PAT grew faster, but it includes the results of subsidiaries and should not be substituted for the standalone figure. EPS is profit expressed per share; it is a separate measure from total PAT.
What accompanied the increase in profit
Revenue and income
UBL reported gross revenues of Rs. 311.2 billion, up 87% year on year. Net mark-up income was Rs. 267.4 billion and non-mark-up income was Rs. 43.8 billion. Within non-mark-up income, fee and commission income reached Rs. 21.3 billion, a 34% increase.
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Provision reversals and recoveries
The bank reported a net provision reversal of Rs. 4.7 billion, compared with a net reversal of Rs. 1.5 billion in 9M 2024. UBL attributed the larger reversal mainly to recoveries in domestic and international portfolios. This is management’s explanation of that item, not a complete breakdown of what drove the increase in total profit.
Consolidated tax and profit before tax
On a consolidated basis, profit before tax was Rs. 225.0 billion in 9M 2025, versus Rs. 102.0 billion in 9M 2024. Consolidated taxation was Rs. 124.9 billion, compared with Rs. 53.2 billion. These figures give context to the consolidated result; the reported figures do not allocate the year-on-year PAT increase among revenue, expenses, provisions and tax.
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Interim dividend announced
At its meeting in Islamabad on October 15, 2025, UBL’s board declared an interim cash dividend of Rs. 8.0 per share alongside the nine-month results. The announcement states the per-share dividend; it does not establish an investor’s total payment, which depends on the number of eligible shares held.
Independent reader supportYour contribution helps us test, update, and keep practical guides available for everyone.How to read the result
- Use standalone PAT to understand the 79% headline comparison: Rs. 98.5 billion versus Rs. 55.0 billion.
- Use consolidated PAT when considering UBL together with its subsidiaries: Rs. 100.1 billion versus Rs. 49.7 billion.
- Read the reported revenue growth and provision reversals as relevant context, not as a full profit bridge or proof that one factor alone caused the increase.
- The figures compare the nine months ended September 30 in 2025 and 2024; they are not full-year results.
UBL is a Pakistan-incorporated commercial bank. Its profile on the Pakistan Stock Exchange identifies it as a subsidiary of Bestway International Holdings Limited, which is wholly owned by Bestway Group Limited. Results for these nine months do not establish a ranking against other banks or predict future performance.
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