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Singer Finance (Lanka) Plc: research report

Moderately undervaluedbullishAug 20, 2026

Singer Finance has announced an 8:29 rights issue at LKR 39.2 to strengthen capital and fund lending. Strong profitability is balanced by dilution and a heavily geared balance sheet.

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Why bullish

  • Annual revenue grew 54.0%, while net profit grew 84.9%, showing strong expansion in the latest audited year.
  • The latest June operating margin ranked best of 5 comparable June quarters, and net margin also ranked best of 5.
  • P/E of 7.21 is close to the finance-sector median of 7.44, despite annual ROE of 16.3%.

Against this. Gearing had risen to 423.3% of owners' equity, while the announced rights issue will increase the share count and create dilution risk.

Operating margin
41.8%sector 40.4%
from 41.4% a year earlier
Net margin
17.9%sector 17.8%
from 16.8% a year earlier, revenue +44.4%
Return on equity
17.7%
twelve months to Jun 30, 2026, unaudited
P/E
7.6sector 6.9
earnings Rs 6.07 per share
P/B
1.31sector 0.94
book Rs 35.36 per share
Dividend yield
2.16%sector 2.16%
16.5% of earnings paid out

Current figures, updated daily from filings to Jun 30, 2026. The report below was written on Aug 20, 2026. Sector figures are the median of 54 listed companies in the same sector.

Overview

Singer Finance provides lending, leasing, vehicle finance, deposits and other funding solutions through branches and digital channels. The most important current change is its announced 8:29 rights issue, intended to improve capital adequacy and support further lending. The action follows a substantial expansion in the balance sheet and changes the basis on which future per-share performance should be judged.

Price performance

The share closed at LKR 49.00 on 2026-08-20. On a rights-adjusted basis it gained 20.1% over one year, outperforming the ASPI's 7.4%, but fell 14.0% over six months against the index's 9.5% decline. The 2025 rights issue means as-traded and adjusted returns differ, so the adjusted series is the appropriate performance comparison.

The price sits at 25.9% of its 52-week range, 38.0% below the high and 27.3% above the low. Recent volatility was 43.7% below its own one-year level, while 20-day volume was 54.3% below the 60-day average, indicating quieter trading rather than a proven change in investor sentiment.

Valuation

Singer Finance trades at 7.21 times earnings, close to the finance-sector median of 7.44 and the 48th sector percentile. Its P/B of 1.39 is higher than the sector median of 0.93 and sits at the 69th percentile, a premium that is supported to some extent by annual ROE of 16.3% rather than being an isolated valuation signal.

The 2.0% dividend yield is at the 24th sector percentile, so income is not the main valuation appeal. The payout is not a continuous rising record: the latest recorded DPS was LKR 1.00 in FY2026, compared with LKR 1.34 in FY2022 and LKR 0.67 in FY2021, with some intervening years absent from the record.

News and sentiment

Company coverage was about normal, with 4 material articles in the latest 90-day window versus a baseline of 1.3 per month. Sentiment was split between 2 positive and 2 neutral articles, with no negative coverage.

The key news is the rights issue declared on 2026-08-19 and reported at an 8:29 ratio. Its ex-date is not set. A first interim dividend of LKR 1.00 had a confirmed ex-date of 2026-06-12.

Financials

The audited year ended 2026-03-31 showed revenue growth of 54.0% and net profit growth of 84.9%. This was operating growth rather than a purely below-the-line result, although finance costs, tax, associates and foreign exchange still reduced operating profit before the final profit figure.

For the quarter ended 2026-06-30, operating margin was 41.4% and net margin was 17.7% on total income. The year-ago quarter reported operating margin of 41.4% and net margin of 16.8%, but it was filed on a group basis versus the latest company basis, so those figures are not like-for-like comparisons. On comparable company-basis June history, the latest operating and net margins were each the best of 5 quarters.

The 2025 rights issue changed the share count, so EPS and book value per share should not be read as an uninterrupted trend. The latest quarter is historical to 2026-08-20, with the next available company figures covering the period ending 2026-09-30.

Risks

The main risk is balance-sheet leverage: total debt was LKR 40.8 billion at 2026-03-31, equal to 423.3% of owners' equity, up from 319.6% a year earlier. A finance company depends on maintaining funding access and asset quality, making the capital-raising outcome important to lending capacity.

Interest cover and a current ratio are not disclosed, while cash conversion and free cash flow are not meaningful measures for this lending model. Sector conditions add pressure through slower lending growth, rising corporate, SME and SOE NPLs, and higher compliance requirements around foreign-exchange transfers. Falling market funding rates may ease funding conditions, but the company-specific effect is not established in the data.

Outlook

As at 2026-08-20, the next material event is the announced rights issue. Its ex-date remains unset, with an estimated ex-window between 2026-09-13 and 2026-12-05; the data does not show subscription levels, final proceeds or how much lending capacity will result.

The next filing covers the quarter ending 2026-09-30 and is expected, based on exchange timing, between 2026-11-07 and 2027-01-05. That filing will supersede the current June-based picture and provide the first operating evidence after the rights announcement. Until then, the central balance is strong earnings growth against higher leverage and an enlarged share base.

About this report. Generated on Aug 20, 2026 from market data up to Aug 20, 2026, 4 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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