Company: CIB
Filing Date: 2025-11-14
Form Type: 6-K
Source: 0002058897-25-000052
Chunk: 14

Company: Grupo Cibest S.A.
Filing Date: 2025-11-14
Form: 6-K
Chunk 14
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MATERIAL VARIATIONS THAT HAVE OCCURRED IN THE RISKS TO WHICH THE ISSUER IS EXPOSED, OTHER THAN MARKET RISK, AND THE MECHANISMS IMPLEMENTED TO MITIGATE THEM

#### LIQUIDITY RISK
Liquidity risk is understood as the inability to fully and timely meet payment obligations on their due dates due to insufficient liquid resources and/or the need to incur excessive funding costs. Situations such as downgrades in Grupo Cibest Consolidated’s credit ratings would increase the cost of funds and hinder its ability to attract deposits or renew maturing debt.

#### Consolidated
The analysis presented below for Grupo Cibest Consolidated is based on a comparison with the information reported as of June 30, 2025.

The principles and guidelines for liquidity risk management remain consistent with those disclosed as of June 30, 2025.

During the analysis period, Grupo Cibest Consolidated maintained sufficient liquidity levels, which allowed it to meet all internal and regulatory indicators. Additionally, liquidity monitoring did not report any alerts indicating potential risk, and liquid assets comfortably exceeded the established limits to cover the liquidity requirements.

The coverage ratio increased from 236.56% in June 2025 to 253.59% in September 2025, explained by lower net liquidity requirements at 30 days given the reduction in the projection of contractual outflows in Colombia and Panama, mainly due to lower projected maturities on time deposits and passive liquidity operations.

#### Separated
| 17 |

To estimate liquidity risk, a cash flow is calculated to ensure that liquid assets held are sufficient to cover potential net cash outflows in 30 days. The liquidity indicator is presented as follows:

| Liquidity Coverage Ratio       |     | September 30, 2025 |     |        | Junio 30, 2025 |     |        |
|:-------------------------------|:----|:-------------------|:----|-------:|:---------------|:----|-------:|
| In millions of COP             |     |                    |     |        |                |     |        |
| Net cash outflows into 30 days |     |                    |     | -8,832 |                |     | 19,162 |
| Liquid Assets                  |     |                    |     | 55,526 |                |     |  5,264 |
| Liquidity coverage ratio       |     |                    |     | 46,694 |                |     | 24,