Merchant Bank of Sri Lanka & Finance PLC (COSE:MBSL.N0000)

COSE:MBSL.N0000 Balance Sheet

Financials in millions LKR. Fiscal year is January - December.

Assets

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Jun 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Cash & Equivalents	1,109	682.43	851.88	814.24	612.79	596.46
Investment Securities	6,282	6,018	5,458	6,295	6,604	4,922
Trading Asset Securities	5,871	7,653	8,548	8,170	293.85	355.21
Total Investments	12,153	13,671	14,006	14,465	6,898	5,277
Gross Loans	41,446	44,877	31,708	23,738	29,537	34,707
Allowance for Loan Losses	-2,778	-1,730	-2,408	-2,659	-2,742	-3,477
Other Adjustments to Gross Loans	-	-3,560	-3,353	-2,018	-2,424	-3,213
Net Loans	38,668	39,587	25,947	19,060	24,371	28,017
Property, Plant & Equipment	890.16	1,140	542.23	695.7	634.78	742.71
Other Intangible Assets	312.53	40.15	64.1	69.49	106.4	128.58
Investments in Real Estate	10.71	26.03	40.45	153.6	201.74	283.52
Other Receivables	-	254.23	176.62	181.59	198.95	264.24
Other Current Assets	-	222.21	186.97	166.45	173.5	137.98
Long-Term Deferred Tax Assets	130.83	130.83	100.47	64.36	42.89	4.11
Other Long-Term Assets	762.69	407.76	156.9	142.51	156.8	818.15
Total Assets	54,036	56,161	42,072	35,813	33,397	36,270

Liabilities

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Jun 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Accrued Expenses	-	381.96	586.43	532.24	511.72	474.25
Interest Bearing Deposits	34,006	31,620	25,740	25,246	23,354	22,202
Total Deposits	34,006	31,620	25,740	25,246	23,354	22,202
Short-Term Borrowings	-	11,659	7,663	2,603	2,803	3,741
Current Portion of Long-Term Debt	-	-	-	-	-	2,382
Current Portion of Leases	-	32.06	-	-	0.56	0.85
Current Income Taxes Payable	77.86	166.19	209.44	30.06	49.03	178.9
Other Current Liabilities	1,011	942.85	667.32	808.22	763.21	759.4
Long-Term Debt	12,593	5,057	1,211	741.03	201.45	391.98
Long-Term Leases	-	811.05	333.17	466.1	358.07	449.48
Pension & Post-Retirement Benefits	449.55	380.1	345.57	283.53	234.59	284.95
Long-Term Deferred Tax Liabilities	-	-	-	-	-	78.3
Other Long-Term Liabilities	1,500	372.93	536.73	490.84	402.56	393.12
Total Liabilities	49,638	51,593	37,477	31,457	28,914	31,504

Shareholders' Equity

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Jun 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Common Stock	4,276	4,276	4,276	4,276	4,276	4,276
Retained Earnings	-128.91	-16.92	-88.5	-326.27	-199.68	88.5
Comprehensive Income & Other	1.71	5.74	-22.21	-33.61	-34.5	-23.86
Total Common Equity	4,149	4,265	4,166	3,917	4,042	4,341
Minority Interest	249.38	302.79	429.12	438.85	440.71	424.08
Shareholders' Equity	4,399	4,568	4,595	4,355	4,483	4,765
Total Liabilities & Equity	54,036	56,161	42,072	35,813	33,397	36,270

Additional Metrics

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Jun 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Total Debt	12,593	17,559	9,207	3,810	3,363	6,965
Net Cash (Debt)	-5,157	-8,562	838.76	5,877	-1,987	-4,638
Net Cash Growth	-	-	-85.73%	-	-	-
Net Cash Per Share	-9.52	-16.32	1.60	11.20	-3.79	-17.89
Filing Date Shares Outstanding	524.54	524.54	524.54	524.54	524.54	524.54
Total Common Shares Outstanding	524.54	524.54	524.54	524.54	524.54	524.54
Book Value Per Share	7.91	8.13	7.94	7.47	7.71	8.28
Tangible Book Value	3,837	4,225	4,102	3,847	3,936	4,213
Tangible Book Value Per Share	7.31	8.05	7.82	7.33	7.50	8.03

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:

Sep 11, 2026

Data Sources Report a data error