HNB Finance PLC (COSE:HNBF.N0000)

HNB Finance Balance Sheet

Financials in millions LKR. Fiscal year is April - March.

Assets

Fiscal Year	TTM	FY 2026	FY 2025	FY 2024	FY 2023	FY 2022
Period Ending	Jun 30, 2026	Mar 31, 2026	Mar 31, 2025	Mar 31, 2024	Mar 31, 2023	Mar 31, 2022
Cash & Equivalents	4,068	1,467	1,582	1,133	3,134	1,283
Investment Securities	10,003	10,081	7,064	13,808	8,266	3,369
Total Investments	10,003	10,081	7,064	13,808	8,266	3,369
Gross Loans	78,719	99,509	58,590	45,417	50,374	46,714
Allowance for Loan Losses	-	-6,222	-5,490	-6,057	-6,476	-4,726
Other Adjustments to Gross Loans	-	-16,965	-8,273	-5,731	-5,051	-4,361
Net Loans	78,719	76,321	44,826	33,629	38,848	37,628
Property, Plant & Equipment	2,735	2,708	2,308	2,217	2,192	2,166
Goodwill	-	-	-	19.4	38.79	58.19
Other Intangible Assets	48.96	52.27	85.09	126.61	169.86	233.49
Investments in Real Estate	1,207	1,207	1,410	1,280	1,204	1,136
Accrued Interest Receivable	-	10.78	12.78	6.58	8.85	50.96
Other Receivables	-	2,476	1,058	596.1	463.45	334.77
Other Current Assets	-	69.89	157.53	102.64	91.04	76.34
Long-Term Deferred Tax Assets	-	0.83	-	539.91	242.39	222.14
Other Long-Term Assets	3,109	-	-	-	-	-
Total Assets	99,891	94,395	58,503	53,458	54,657	46,557

Liabilities

Fiscal Year	TTM	FY 2026	FY 2025	FY 2024	FY 2023	FY 2022
Period Ending	Jun 30, 2026	Mar 31, 2026	Mar 31, 2025	Mar 31, 2024	Mar 31, 2023	Mar 31, 2022
Accrued Expenses	227.93	503.56	386.54	246.67	137.2	28.98
Interest Bearing Deposits	65,236	66,479	41,158	39,941	41,861	34,125
Total Deposits	65,236	66,479	41,158	39,941	41,861	34,125
Short-Term Borrowings	-	-	-	-	158.08	1,012
Current Portion of Long-Term Debt	-	2,455	302.04	1,658	3,227	1,148
Current Portion of Leases	-	7.89	3.98	34.86	-	106.99
Current Income Taxes Payable	1,227	994.01	358.93	222.85	-	198.24
Accrued Interest Payable	-	2,448	1,060	1,320	1,875	577.94
Other Current Liabilities	-	-	-	-	-	0
Long-Term Debt	12,833	8,044	4,466	2,499	1,179	2,107
Long-Term Leases	-	575.29	371.93	302.82	331.5	146.06
Long-Term Unearned Revenue	-	15.62	13.88	12.27	27.73	-
Pension & Post-Retirement Benefits	411.03	409.82	369.88	353.71	295.42	298.8
Long-Term Deferred Tax Liabilities	29.03	-	0.4	-	-	-
Other Long-Term Liabilities	10,241	3,206	2,425	1,215	508.56	1,188
Total Liabilities	90,205	85,138	50,916	47,806	49,600	40,938

Shareholders' Equity

Fiscal Year	TTM	FY 2026	FY 2025	FY 2024	FY 2023	FY 2022
Period Ending	Jun 30, 2026	Mar 31, 2026	Mar 31, 2025	Mar 31, 2024	Mar 31, 2023	Mar 31, 2022
Common Stock	1,417	1,417	1,417	223.55	223.55	223.55
Retained Earnings	5,729	5,299	3,792	3,424	4,138	4,588
Comprehensive Income & Other	2,540	2,540	2,379	2,004	695.7	752.79
Total Common Equity	9,686	9,256	7,587	5,652	5,057	5,564
Minority Interest	-	-	-	-	-	55.33
Shareholders' Equity	9,686	9,256	7,587	5,652	5,057	5,619
Total Liabilities & Equity	99,891	94,395	58,503	53,458	54,657	46,557

Additional Metrics

Fiscal Year	TTM	FY 2026	FY 2025	FY 2024	FY 2023	FY 2022
Period Ending	Jun 30, 2026	Mar 31, 2026	Mar 31, 2025	Mar 31, 2024	Mar 31, 2023	Mar 31, 2022
Total Debt	12,833	11,083	5,143	4,495	4,895	4,520
Net Cash (Debt)	766.17	-198.62	2,538	634.21	-148.53	-3,187
Net Cash Growth	-86.17%	-	300.20%	-	-	-
Net Cash Per Share	0.37	-0.10	1.43	0.36	-0.09	-1.85
Filing Date Shares Outstanding	2,078	2,078	2,078	1,720	1,720	1,720
Total Common Shares Outstanding	2,078	2,078	2,078	1,720	1,720	1,720
Book Value Per Share	4.66	4.45	3.65	3.29	2.94	3.24
Tangible Book Value	9,637	9,204	7,502	5,506	4,848	5,272
Tangible Book Value Per Share	4.64	4.43	3.61	3.20	2.82	3.07

Data Source: S&P Global Market Intelligence Last updated: Jun 30, 2026

Financial data is provided by S&P Global Market Intelligence and updates within hours after each earnings release, which is every three months for this company.

Update frequency:

Quarterly

Last checked:

Aug 23, 2026

Data Sources Report a data error