Finance companies' financial position

Finance companies' financial position in detail. Quarterly, 2023–2026.
Published by the Central Bank of Sri Lanka; read from CBSL statistical tables.
Finance companies sector statement of financial position
Assets3,214.5Rs bn+41.0%
Assets - cash and cash equivalents53.1Rs bn−1.8%
Assets - balances with central bank and financial institutions120.9Rs bn+101.2%
Assets - securities purchased under resale agreements108.6Rs bn+42.0%
Assets - derivative financial assets1.7Rs bn+4049.6%
Assets - financial assets measured at fair value through profit or loss48.9Rs bn−12.3%
Assets - financial assets measured at fair value through other comprehensive income16.7Rs bn−23.5%
Assets - financial assets measured at amortized cost - debt and other financial instruments54.9Rs bn−18.4%
Assets - financial assets measured at amortized cost - loans and advances2,568.0Rs bn+48.1%
Assets - financial assets measured at amortized cost - due from related parties10.7Rs bn−8.0%
Assets - investment in equity instruments in other entities15.5Rs bn+55.9%
Assets - investment properties and real estates68.7Rs bn−3.6%
Assets - property, plant and equipment85.1Rs bn+23.4%
Assets - right of use assets21.4Rs bn+20.3%
Assets - intangible assets5.2Rs bn+7.3%
Assets - deferred tax assets7.6Rs bn+9.0%
Assets - defined benefit plan assets210.6Rs mn+86.1%
Assets - other dues from related parties1.2Rs bn+4.2%
Assets - other assets26.1Rs bn+44.4%
Liabilities2,636.3Rs bn+49.0%
Liabilities - financial liabilities measured at amortized cost - due to financial institutions960.7Rs bn+134.0%
Liabilities - financial liabilities measured at amortized cost - (deposits) due to customers1,433.1Rs bn+22.9%
Liabilities - derivative financial liabilities136.3Rs mn+16682.0%
Liabilities - securities sold under repurchase agreements5.5Rs bn−22.1%
Liabilities - debt securities and other borrowings from non-financial institutions86.8Rs bn+65.4%
Liabilities - lease liabilities19.1Rs bn+21.2%
Liabilities - current tax liabilities26.4Rs bn+17.6%
Liabilities - deferred tax liabilities4.2Rs bn−49.1%
Liabilities - defined benefit obligation10.6Rs bn+22.8%
Liabilities - due to related parties4.3Rs bn+115.4%
Liabilities - other liabilities85.5Rs bn+11.6%
Equity578.2Rs bn+13.4%
Equity - stated capital137.1Rs bn−2.0%
Equity - reserves105.5Rs bn+3.7%
Equity - retained earnings334.7Rs bn+25.1%
Equity - other equity934.6Rs mn+12.9%
Finance companies sector statement of comprehensive income
Interest income, year to date134.4Rs bn+41.5%
Interest expenses, year to date61.7Rs bn+62.3%
Net interest income, year to date72.7Rs bn+27.6%
Net fee and commission income/(expenses), year to date7.0Rs bn+16.7%
Net gains/(losses) from financial instruments, year to date199.3Rs mn−82.9%
Net other operating income, year to date3.8Rs bn+21.6%
Impairment, year to date5.0Rs bn+282.3%
Net operating income, year to date78.7Rs bn+19.4%
Operating expenses, year to date39.2Rs bn+22.7%
Of which: personnel expenses, year to date19.0Rs bn+23.3%
Operating profit/(loss) before value added tax (VAT), year to date39.5Rs bn+16.2%
Value added tax on financial services, year to date9.5Rs bn+18.5%
Operating profit/(loss) after value added tax (VAT), year to date30.0Rs bn+15.5%
Share of profit/(loss) of associates & joint ventures, year to date433.0Rs mn+1095.2%
Profit/(Loss) before income tax, year to date30.5Rs bn+17.0%
Income tax expenses, year to date9.5Rs bn+18.6%
Profit/(Loss) for the year, year to date21.0Rs bn+16.4%
Other comprehensive income for the year, net of tax, year to date216.5Rs mn−48.2%
Total comprehensive income for the year, year to date21.2Rs bn+14.9%
Interest income134.4Rs bn+41.5%
Interest expenses61.7Rs bn+62.3%
Net interest income72.7Rs bn+27.6%
Net fee and commission income/(expenses)7.0Rs bn+16.7%
Net gains/(losses) from financial instruments199.3Rs mn−82.9%
Net other operating income3.8Rs bn+21.6%
Impairment5.0Rs bn+282.3%
Net operating income78.7Rs bn+19.4%
Operating expenses39.2Rs bn+22.7%
Of which: personnel expenses19.0Rs bn+23.3%
Operating profit/(loss) before value added tax (VAT)39.5Rs bn+16.2%
Value added tax on financial services9.5Rs bn+18.5%
Operating profit/(loss) after value added tax (VAT)30.0Rs bn+15.5%
Share of profit/(loss) of associates & joint ventures433.0Rs mn+1095.2%
Profit/(Loss) before income tax30.5Rs bn+17.0%
Income tax expenses9.5Rs bn+18.6%
Profit/(Loss) for the year21.0Rs bn+16.4%
Other comprehensive income for the year, net of tax216.5Rs mn−48.2%
Total comprehensive income for the year21.2Rs bn+14.9%
Finance companies sector business places
Central province220number+4.8%
Eastern province181number+17.5%
North central province129number+4.0%
North western province202number+5.2%
Northern province182number+11.7%
Sabaragamuwa province141number+4.4%
Southern province215number+5.9%
Uva province105number+7.1%
Western province679number+5.4%
Finance companies sector business places: total2,054number+6.8%
Assets

Rs bn, quarterly. 2026 Q2: 3,214.5, +41.0% 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.