Company: CIB
Filing Date: 2025-11-06
Form Type: 6-K
Source: 0002058897-25-000048
Chunk: 13

Company: Grupo Cibest S.A.
Filing Date: 2025-11-06
Form: 6-K
Chunk 13
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 explained by the absence of severance payments related to the migration of a group of employees to Grupo Cibest during this period, unlike what occurred in the second quarter. Compared to 3Q24, there was an increase of 9.7%, mainly due to the annual salary adjustment and higher bonuses, in line with the higher accumulated profits for the year.

General expenses totaled COP 2,052 billion in the quarter, which represented a decrease of 3.0% compared to the previous quarter and an increase of 6.0% versus 3Q24. The quarterly reduction was largely due to lower stamp tax payments and a decrease in expenses

| 9 |

| 3Q25 |

related to the corporate evolution towards Grupo Cibest. Likewise, the annual increase was mainly attributable to expenses linked to the corporate evolution towards Grupo Cibest, as well as higher licensing and technology maintenance costs.

As of September 30, 2025, Grupo Cibest had 33,934 employees, 840 branches, 6,126 ATMs, 35,701 banking agents, and more than 32 million customers.

*Figures in billions

#### 2.7. Taxes
The income tax expense for Grupo Cibest amounted to COP 843 billion, resulting in an effective tax rate of 28%, explained by tax benefits in Colombia associated with exempt income from the mortgage loan portfolio for social housing, investments in productive fixed assets, and investments in non-conventional renewable energy, as well as tax benefits in Guatemala, El Salvador, and Panama related to exempt income from returns on securities issued by those governments.

| 10 |

| 3Q25 |

#### 3.

### BREAK DOWN OF PRINCIPAL OPERATIONS
The following tables summarize the financial statements of our operations in each country.

#### BANCOLOMBIA S.A. (STAND ALONE) – COLOMBIA
The Colombian economy is showing signs of stabilization, with GDP growth of 2.4% in the first half of 2025 and an annual projection of 2.6%. Inflation has plateaued and stood at 5.2% as of September, making it plausible that the convergence process toward the target range will be gradual in 2026. The Central Bank in Colombia reduced its policy rate to 9.25% in April and has since kept it unchanged. This also reflects persistent fiscal challenges, with a projected deficit of 7.1% of GDP and public debt exceeding