Bank earnings and soundness

Bank earnings and soundness indicators, quarterly. %, quarterly, 2008–2026.
Published by the Central Bank of Sri Lanka; read from CBSL statistical tables.
Banking sector earnings and profitability ratios
Code - A14 return on equity – after tax17.5−0.7 pts
Code - A15 return on assets – before tax2.5−0.1 pts
Code - A16 return on assets – after tax1.7no change
Code - A17 net interest income to gross income75.7−3.0 pts
Code - A18 non-interest expenses (operating expenses)(f) to gross income36.6−0.1 pts
Code - A19 staff expenses to non-interest expenses52.4−1.8 pts
Code - A20 total cost to total income66.9−1.2 pts
Code - A21 efficiency (operating cost) ratio36.6−0.1 pts
Code - A22 total income to average assets11.2−0.1 pts
Code - A23 net interest income to average assets (net interest margin)4.4−0.1 pts
Code - A24 non-interest income to average assets1.4+0.2 pts
Code - A25 non-interest expenses to average assets2.1+0.1 pts
Code - A26 profit before tax to average assets2.5−0.1 pts
Code - A27 net profit/loss to average assets1.7no change
Licensed commercial banks - return on equity – after tax17.6−0.4 pts
Licensed commercial banks - return on assets – before tax2.5−0.1 pts
Licensed commercial banks - return on assets – after tax1.7no change
Licensed commercial banks - net interest income to gross income73.8−3.2 pts
Licensed commercial banks - non-interest expenses (operating expenses)(f) to gross income35.4−0.2 pts
Licensed commercial banks - A19 staff expenses to non-interest expenses49.8−2.1 pts
Licensed commercial banks - A19 total cost to total income66.1−1.1 pts
Licensed commercial banks - A21 efficiency (operating cost) ratio35.4−0.2 pts
Licensed commercial banks - A21 total income to average assets11.2no change
Licensed commercial banks - A21 net interest income to average assets (net interest margin)4.3−0.1 pts
Licensed commercial banks - A21 non-interest income to average assets1.5+0.2 pts
Licensed commercial banks - A21 non-interest expenses to average assets2.1no change
Licensed commercial banks - A21 profit before tax to average assets2.5−0.1 pts
Licensed commercial banks - A21 net profit/loss to average assets1.7no change
Licensed specialised banks - return on equity – after tax17.1−3.7 pts
Licensed specialised banks - return on assets – before tax2.2−0.1 pts
Licensed specialised banks - return on assets – after tax1.2−0.2 pts
Licensed specialised banks - net interest income to gross income94.1+0.9 pts
Licensed specialised banks - non-interest expenses (operating expenses)(f) to gross income48.0+1.5 pts
Licensed specialised banks - A19 staff expenses to non-interest expenses70.6+0.9 pts
Licensed specialised banks - A19 total cost to total income74.7−0.5 pts
Licensed specialised banks - A21 efficiency (operating cost) ratio48.0+1.5 pts
Licensed specialised banks - A21 total income to average assets11.3−0.5 pts
Licensed specialised banks - A21 net interest income to average assets (net interest margin)5.2+0.1 pts
Licensed specialised banks - A21 non-interest income to average assets0.3no change
Licensed specialised banks - A21 non-interest expenses to average assets2.7+0.1 pts
Licensed specialised banks - A21 profit before tax to average assets2.2−0.1 pts
Licensed specialised banks - A21 net profit/loss to average assets1.2−0.2 pts
Banking sector liquidity ratios
Code - A28 total high quality liquid assets to total assets ratio29.5−8.5 pts
Code - A29 rupee liquidity coverage ratio272.5−56.0 pts
Code - A30 all currency liquidity coverage ratio229.7−54.0 pts
Code - A30 net stable funding ratio148.1−14.0 pts
Code - A31 total high quality liquid assets to total deposits ratio37.3−9.8 pts
Code - A32 current & savings deposits to total deposits ratio32.1−0.1 pts
Code - A33 credit to deposits ratio74.0+9.8 pts
Code - A34 credit to deposits & borrowings ratio67.8+8.2 pts
Code - A35 total high quality liquid assets to short term outflows ratio37.9−12.6 pts
Code - A36 total deposits to total loans & receivables ratio135.1−20.6 pts
Licensed commercial banks - total high quality liquid assets to total assets ratio28.2−9.0 pts
Licensed commercial banks - rupee liquidity coverage ratio267.4−58.1 pts
Licensed commercial banks - all currency liquidity coverage ratio221.7−55.2 pts
Licensed commercial banks - net stable funding ratio146.8−14.1 pts
Licensed commercial banks - total high quality liquid assets to total deposits ratio35.9−10.5 pts
Licensed commercial banks - A32 current & savings deposits to total deposits ratio33.2−0.2 pts
Licensed commercial banks - A32 credit to deposits ratio76.2+10.2 pts
Licensed commercial banks - A32 credit to deposits & borrowings ratio69.5+8.4 pts
Licensed commercial banks - A32 total high quality liquid assets to short term outflows ratio36.0−13.5 pts
Licensed commercial banks - A32 total deposits to total loans & receivables ratio131.2−20.3 pts
Licensed specialised banks - total high quality liquid assets to total assets ratio41.4−3.3 pts
Licensed specialised banks - rupee liquidity coverage ratio307.2−43.4 pts
Licensed specialised banks - all currency liquidity coverage ratio296.9−48.2 pts
Licensed specialised banks - net stable funding ratio161.8−12.4 pts
Licensed specialised banks - total high quality liquid assets to total deposits ratio49.0−3.9 pts
Licensed specialised banks - A32 current & savings deposits to total deposits ratio23.0+0.9 pts
Licensed specialised banks - A32 credit to deposits ratio55.2+5.5 pts
Licensed specialised banks - A32 credit to deposits & borrowings ratio52.5+5.7 pts
Licensed specialised banks - A32 total high quality liquid assets to short term outflows ratio56.5−2.6 pts
Licensed specialised banks - A32 total deposits to total loans & receivables ratio181.2−20.0 pts
Code - A28 liquid assets to total assets ended29.7−4.4 pts
Code - A29 statutory liquid asset ratio – DBU ended33.8−4.1 pts
Code - A30 statutory liquid assets – OBU ended34.0−9.2 pts
Code - A31 liquid assets to deposits ended38.8−6.0 pts
Code - A32 current & savings deposits to total deposits ended36.8+2.0 pts
Code - A33 credit to total deposits ended82.7+1.1 pts
Code - A34 credit to deposits & borrowings ended70.6−0.3 pts
Code - A35 liquid assets to short term liabilities ended45.3−7.2 pts
Code - A36 deposit to total loans ended120.9−1.6 pts
Licensed commercial banks - liquid assets to total assets ended27.7−4.2 pts
Licensed commercial banks - statutory liquid asset ratio – DBU ended30.9−3.5 pts
Licensed commercial banks - statutory liquid assets – OBU ended34.0−9.2 pts
Licensed commercial banks - liquid assets to deposits ended36.8−5.8 pts
Licensed commercial banks - A32 current & savings deposits to total deposits ended38.9+2.3 pts
Licensed commercial banks - A32 credit to total deposits ended87.6+1.1 pts
Licensed commercial banks - A32 credit to deposits & borrowings ended73.7−0.5 pts
Licensed commercial banks - A32 liquid assets to short term liabilities ended44.0−7.1 pts
Licensed commercial banks - A32 deposit to total loans ended114.2−1.5 pts
Licensed specialised banks - liquid assets to total assets ended43.6−6.0 pts
Licensed specialised banks - statutory liquid asset ratio – DBU ended52.8−7.6 pts
Licensed specialised banks - statutory liquid assets – OBU ended0.0no change
Licensed specialised banks - liquid assets to deposits ended50.9−7.7 pts
Licensed specialised banks - A32 current & savings deposits to total deposits ended23.7+0.3 pts
Licensed specialised banks - A32 credit to total deposits ended52.5+0.9 pts
Licensed specialised banks - A32 credit to deposits & borrowings ended49.0+0.6 pts
Licensed specialised banks - A32 liquid assets to short term liabilities ended52.4−7.4 pts
Licensed specialised banks - A32 deposit to total loans ended190.5−3.3 pts
Banking sector assets-funding structure
Code - A38 deposits (% of total assets)79.2−1.5 pts
Code - A39 borrowings (% of total assets)7.2+1.0 pts
Code - A40 capital funds (% of total assets)9.7+0.5 pts
Code - A41 foreign currency denominated liabilities to total liabilities19.4+1.5 pts
Code - A11 total loans and receivables (b) to total assets58.6+6.8 pts
Code - A12 foreign currency denominated loans to total loans and receivables20.4−1.1 pts
Code - A13 investments (% of total assets)34.3−7.3 pts
Licensed commercial banks - deposits (% of total assets)78.7−1.7 pts
Licensed commercial banks - borrowings (% of total assets)7.6+1.2 pts
Licensed commercial banks - capital funds (% of total assets)10.0+0.5 pts
Licensed commercial banks - foreign currency denominated liabilities to total liabilities21.3+1.5 pts
Licensed commercial banks - total loans and receivables (b) to total assets59.9+7.0 pts
Licensed commercial banks - A12 foreign currency denominated loans to total loans and receivables22.1−1.3 pts
Licensed commercial banks - A13 investments (% of total assets)32.8−7.6 pts
Licensed specialised banks - deposits (% of total assets)84.4+0.1 pts
Licensed specialised banks - borrowings (% of total assets)4.4−0.9 pts
Licensed specialised banks - capital funds (% of total assets)7.4+0.4 pts
Licensed specialised banks - foreign currency denominated liabilities to total liabilities2.7+0.3 pts
Licensed specialised banks - total loans and receivables (b) to total assets46.6+4.7 pts
Licensed specialised banks - A12 foreign currency denominated loans to total loans and receivables0.3no change
Licensed specialised banks - A13 investments (% of total assets)48.3−4.2 pts
Code - A38 deposits to total assets ended76.4+0.5 pts
Code - A39 borrowings to total assets ended13.1+1.5 pts
Code - A40 capital to total assets ended8.0−0.6 pts
Licensed commercial banks - deposits to total assets ended75.1+0.4 pts
Licensed commercial banks - borrowings to total assets ended14.1+1.7 pts
Licensed commercial banks - capital to total assets ended8.3−0.7 pts
Licensed specialised banks - deposits to total assets ended85.7+1.1 pts
Licensed specialised banks - borrowings to total assets ended6.1+0.3 pts
Licensed specialised banks - capital to total assets ended5.8+0.2 pts
Code - A14 return on equity – after tax

%, quarterly. 2026 Q2: 17.5, −0.7 pts on a year earlier
Series page
Published by the Central Bank of Sri Lanka; read from CBSL statistical tables.
* Calculated by Macro Lab from the published values.