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PMF Finance PLC: research report

Moderately overvaluedneutralAug 17, 2026

PMF remains profitable, but its share price has fallen 21.2% in three months and sits just 1.0% above its 52-week low.

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Why balanced

  • The June quarter remained profitable, with net profit of LKR 82.7 million.
  • The share fell 21.2% in three months versus a 5.6% decline in the ASPI.
  • Its P/E of 11.9 is above the finance-sector median of 7.3 and ranks at the 67th sector percentile.

Against this. Annual 2025 interest cover was only 0.23x, showing that finance charges absorbed most operating profit.

Operating margin
27.1%sector 40.4%
latest quarter
Net margin
10.0%sector 17.8%
latest quarter
Return on equity
10.8%sector 13.0%
full year to Mar 31, 2026
P/E
9.9sector 6.9
earnings Rs 0.91 per share
P/B
1.05sector 0.94
book Rs 8.61 per share
Dividend yield
0.00%sector 2.16%
trailing twelve months

Current figures, updated daily from filings to Jun 30, 2026. The report below was written on Aug 17, 2026. Sector figures are the median of 54 listed companies in the same sector.

Overview

PMF Finance is a diversified Sri Lankan finance company spanning leasing, trade finance, secured lending, deposits, corporate finance, investment banking and property-related activities. Its latest filing shows continued profitability, but the market performance and financing metrics remain materially weaker than the operating result alone suggests.

Price performance

At LKR 10.50 on 17 August 2026, PMF had fallen 21.2% over three months, compared with a 5.6% decline in the ASPI over the same period. Over one year, the share fell 18.8% while the ASPI gained 9.6%, indicating substantial company-specific underperformance in the observed returns, although the data does not establish its cause.

The share sits at 1.2% of its 52-week range, just 1.0% above the low and 45.0% below the high. Recent annualised volatility was 47.1%, running 13.3% below its own one-year level, while 20-day volume was 41.0% below its 60-day average.

Valuation

PMF trades on a P/E of 11.9, placing it at the 67th percentile of the finance sector and above the sector median. Its P/B is 1.22 at the 59th percentile, while audited 2025 ROE was 10.6%, providing some support for a premium to book value but not an extreme sector ranking.

The dividend yield is 0.0%. Dividend history is not supplied, so there is no evidence here to establish whether the payout is growing, steady or shrinking.

News and sentiment

Company coverage over the latest 90-day window comprised five material articles: one positive, two negative and two neutral. The flow was unusually quiet, with one article in the last 30 days against its own baseline of 1.8 articles per month.

The recent record includes a 17 August credit-rating review, a 15 July enforcement action under CSE listing rules and the 11 July withdrawal of a proposed LKR 1 billion debenture issue. No confirmed or undated corporate actions are listed.

Financials

The latest quarter ended 30 June 2026 on a company basis. Revenue was LKR 828.5 million, operating profit was LKR 224.8 million and net profit was LKR 82.7 million. The June quarter is structurally the weakest quarter for net margin, based on seven June observations and five complete years, so the current print should be read in that seasonal context rather than as deterioration by itself.

Because the latest quarter is company basis while June 2025 was group basis, a year-on-year comparison is not valid. The latest total-income operating margin was 26.2% and net margin was 9.6%; the June 2025 group-basis figures were 26.0% and 10.7%, respectively. Gross margin was not disclosed for either period, and no comparable-basis own-history rank is provided.

The gap between operating and net profit was LKR 142.1 million, representing finance costs, tax and other below-the-line items. The latest filing reports 405.15 million shares outstanding; the available June 2025 share count is not disclosed, so per-share comparisons cannot establish an underlying trend.

Risks

The main risk is financing pressure. On the audited 31 March 2025 company basis, gearing was 126.6% of owners' equity and interest cover was only 0.23x. The latest June filing separately reports total debt of LKR 19.7 billion, underscoring the importance of funding costs and balance-sheet control.

A current ratio and cash conversion measure are not meaningful for a lender and are not used here. PMF also faces execution and disclosure risk: the proposed debenture issue was withdrawn, and a CSE listing-rules enforcement action was reported in July. Falling market rates and ample liquidity are a more supportive sector backdrop, but elevated inflation remains a constraint on lending conditions.

Outlook

As at 17 August 2026, the next information event is the quarter ending 30 September 2026, with the filing expected between 7 November 2026 and 7 January 2027. That filing will supersede the June figures and provide the next evidence on earnings, financing costs and whether the June seasonal weakness is followed by the usual improvement seen outside that quarter.

The sector backdrop is constructive for finance companies: private-sector credit rose 27.4% year on year in June, finance-company assets grew 41% to LKR 3.2 trillion by end-June, and gross NPLs fell to 5.1%. These are sector figures, not PMF outcomes, so the next company filing remains necessary to determine whether PMF is participating in that expansion while containing its interest burden.

About this report. Generated on Aug 17, 2026 from market data up to Aug 17, 2026, 5 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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