SMB Finance PLC (COSE:SEMB.N0000)

SMB Finance 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	46.07	42.47	44.44	90.67	55.49	105.18
Investment Securities	3,098	3,191	3,045	2,728	2,559	2,544
Trading Asset Securities	-	0.09	0.04	0.03	-	7.84
Total Investments	3,098	3,191	3,045	2,728	2,559	2,552
Gross Loans	2,231	3,657	3,267	2,960	2,715	1,768
Allowance for Loan Losses	-	-450.21	-682.16	-750.31	-636.87	-465.62
Other Adjustments to Gross Loans	-	-894.98	-802.77	-738.77	-222.96	-186.65
Net Loans	2,231	2,312	1,783	1,471	1,855	1,116
Property, Plant & Equipment	125.4	126.32	132.81	84.49	38.48	36.11
Other Intangible Assets	263.17	264.13	268.25	263.66	245.09	5.61
Investments in Real Estate	1,184	996.75	708.05	637.24	402.93	157.68
Accrued Interest Receivable	-	-	-	-	-	11.79
Other Receivables	-	37.55	40.01	44.98	47.59	42.85
Other Current Assets	-	40.44	40.14	9.74	16.8	14.19
Long-Term Deferred Tax Assets	-	-	-	-	1.2	2.54
Other Long-Term Assets	101.94	0.33	41.7	0.52	3.53	11.95
Total Assets	7,050	7,011	6,103	5,330	5,225	4,056

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	-	52.89	38.75	28.55	16.83	14.4
Interest Bearing Deposits	341.04	268.39	166.82	42.74	-	-
Total Deposits	341.04	268.39	166.82	42.74	-	-
Short-Term Borrowings	2,456	2,579	702.51	229.65	2.39	-
Current Portion of Long-Term Debt	142.56	140.32	470.77	414.04	421.37	247.77
Current Portion of Leases	-	21.05	11.74	9.62	5.91	6.68
Current Income Taxes Payable	-	12.16	19.02	-	-	-
Long-Term Debt	-	-	889.73	992.2	1,272	400.79
Long-Term Leases	58.69	33.97	51.81	12.16	8.97	10.03
Long-Term Unearned Revenue	-	46.02	68.34	80.67	79.56	43.56
Pension & Post-Retirement Benefits	16.66	28.31	21.79	13.64	23.16	25.89
Long-Term Deferred Tax Liabilities	1.95	1.95	-	-	-	-
Other Long-Term Liabilities	148.24	20.5	23.73	20.16	22.59	17.39
Total Liabilities	3,165	3,204	2,465	1,843	1,852	766.48

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	3,063	3,063	3,063	3,063	3,063	3,063
Retained Earnings	745.49	666.91	506.53	359.53	249.39	172.16
Comprehensive Income & Other	76.61	76.61	68.52	64.54	52.47	29.59
Total Common Equity	3,885	3,806	3,638	3,487	3,365	3,264
Minority Interest	-	-	-	-	8.51	24.63
Shareholders' Equity	3,885	3,806	3,638	3,487	3,373	3,289
Total Liabilities & Equity	7,050	7,011	6,103	5,330	5,225	4,056

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	2,657	2,774	2,127	1,658	1,710	665.26
Net Cash (Debt)	321.33	288.77	842.39	1,002	746.83	1,858
Net Cash Growth	-18.20%	-65.72%	-15.90%	34.12%	-59.81%	-
Net Cash Per Share	0.03	0.03	0.09	0.10	0.08	0.19
Filing Date Shares Outstanding	9,552	9,552	9,552	9,552	9,552	9,552
Total Common Shares Outstanding	9,552	9,552	9,552	9,552	9,552	9,552
Book Value Per Share	0.41	0.40	0.38	0.37	0.35	0.34
Tangible Book Value	3,622	3,542	3,369	3,223	3,119	3,259
Tangible Book Value Per Share	0.38	0.37	0.35	0.34	0.33	0.34

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 14, 2026

Data Sources Report a data error