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Lanka Credit & Business Finance Plc: research report

Fairly valuedneutralAug 13, 2026

Annual net profit rose 37.8%, yet the stock trades at a rich earnings multiple after a three-month fall.

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Why balanced

  • Audited-year net profit grew 37.8% and revenue increased 36.9% to LKR 1.34 billion.
  • June net and operating margins ranked best among the four comparable June quarters at 21.3% and 40.4%.
  • The share gained 50.0% over one year, compared with an 8.2% ASPI gain.

Against this. The 17.95 P/E is at the 87th sector percentile while interest cover is only 0.89 times.

Operating margin
40.4%sector 40.4%
from 43.6% a year earlier
Net margin
21.3%sector 17.8%
from 27.6% a year earlier, revenue +21.0%
Return on equity
8.3%sector 13.0%
full year to Mar 31, 2026
P/E
16.1sector 6.9
earnings Rs 0.36 per share
P/B
1.33sector 0.94
book Rs 4.37 per share
Dividend yield
2.54%sector 2.16%
trailing twelve months

Current figures, updated daily from filings to Jun 30, 2026. The report below was written on Aug 13, 2026. Sector figures are the median of 54 listed companies in the same sector.

Overview

LCBF is a Central Bank-regulated finance company focused on deposits, leasing, consumer and SME lending, gold loans and other non-bank financial services. Its latest audited year showed a substantial improvement in scale and profitability, although the share price has not sustained its recent high.

Price performance

The share sits at 37.5% of its 52-week range, 36.7% below its high. Recent volatility was 27.5% below its own one-year level, while 20-day volume was 24.3% below its 60-day average, indicating quieter recent trading rather than reduced co-movement with the market.

Valuation

The 2.5% dividend yield is below the sector norm. The payout record is irregular: the latest recorded dividend was LKR 0.15 per share in FY2026, compared with LKR 0.06 in FY2022, and no dividend is recorded for FY2023 to FY2025.

News and sentiment

The confirmed dividend had an ex-date of 2025-07-04 and payment date of 2025-07-16. No undated corporate actions are recorded.

Financials

The latest quarter's LKR 65 million gap between operating profit and net profit shows that finance costs, tax, associates and foreign exchange absorbed a meaningful share of operating earnings. The twelve-month data to 2026-06-30 is not reconstructed, so the most current profitability comparison remains the audited year ended 2026-03-31.

Risks

Current ratio and cash conversion are not meaningful measures for a finance company because lending and deposit flows dominate its cash movements. The depositor redress allegations add a governance and reputational risk, while stricter vehicle-finance LTV enforcement could constrain lending practices across the sector.

Outlook

Sector funding conditions are easier as Treasury yields fall and private-sector credit growth reaches 27.4%, but higher inflation and tighter vehicle-finance enforcement remain constraints. The available data cannot establish LCBF's asset quality or whether lower market rates are already reducing its finance burden.

About this report. Generated on Aug 13, 2026 from market data up to Aug 13, 2026, 3 material news articles over 90 days and financials to Jun 30, 2026. Every figure is drawn from EquityLK's own data on this company. AI research can contain errors, so treat it as a starting point, not investment advice.

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