LANKA RATING ASSIGNS


Preliminary Debt Instrument Rating to

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Alliance Finance PLC's Social Bonds

09-May-25

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Applicable Criteria

Methodology | Debt Instrument Rating | Aug-24

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Related Research

Sector Study | Leasing & Finance Companies | Feb-25


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Analyst

Gayani Randima Ariyawansa | gayani@lra.com.lk
+94 114 500099 | www.lra.com.lk

PRESS
RELEASE


DISCLAIMER

This press release is being transmitted for the sole purpose of dissemination through print/electronic media. The press release may be used in full or in part without changing the meaning or context thereof with due credit to LRA

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Rating Type Debt Instrument
Current
(09-May-25)
Action Preliminary
Rating BBB
Outlook Stable
Rating Watch -


Alliance Finance Company PLC ("AFC" or "the Company") is a Licensed Finance Company (LFC) listed on the Colombo Stock Exchange since 1959. It is a mid-sized player in the LFC industry with assets comprising ~3.9% of total industry. AFC adopted the Triple Bottom Line (TBL) philosophy in 2012 and plans to develop its products in line with these values driven to a sustainable business mandate. AFC plans to issue first Social Bond (Up to maximum of LKR~2bn face value) by a LFC in Sri Lanka with 4-5 year maturity. The proceeds will be exclusively used to stimulate economic growth and generate employment opportunities by promoting Micro, Small, and Medium Enterprises (MSMEs) through value chain financing and to empower marginalized and underserved communities. Deloitte Associates Sri Lanka will serve as the Independent External Verifier for this issuance. The bonds are unsecured and will rank pari passu with other senior unsecured creditors of the Company, ahead of subordinated debt and equity holders in the event of liquidation. The proceeds from the issue are earmarked for new social projects in line with the Company’s Social Bond Framework, with ~75% allocated to MSME financing and ~25% to microfinance for underserved communities. The instrument will comply with the Social Bond Principles (SBP 2023) issued by ICMA and includes ongoing impact and allocation reporting, external verification by Deloitte, and listing on the Colombo Stock Exchange to enhance transparency and tradability.
AFC has improved its profitability and asset quality during FY25 while focusing on sustainable financing solutions. AFC's Net Interest Income (NIM) increased to LKR~5.9bn in 9MFY25 compared to LKR~4.0bn in 9MFY24, a growth of ~48.3% y-o-y. Likewise, AFC's net profit stood at LKR~993.5mn in 9MFY25 (9MFY24: LKR~492.6mn). The Gross NPL ratio was ~6.8% during 9MFY25, lower than the industry average of ~11.3%. The Company’s Capital Adequacy Ratio stood at ~14.5% in 9MFY25, above the Central Bank of Sri Lanka's (CBSL) statutory requirement of ~12.5% but remains below the industry average.
The rating depends on AFC's continued ability to achieve its strategic objectives while maintaining strong asset quality, sound financial management, sustainable leveraging and diversified funding base. Meanwhile, from a bondholder's perspective, the prudent management of Social Bond proceeds and the implementation of a comprehensive governance framework are critical.
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About the Entity

Alliance Finance Company PLC ("AFC" or "the Company") is a public limited company incorporated in 1956 under the provisions of the Companies Ordinance No. 51 of 1938 and re-registered under the Companies Act No. 07 of 2007. The largest shareholder of the Company remains Mr. R K E P De Silva with ownership of ~36.87%. The Company has a nine-member Board, out of which three are Independent Directors and three are Non Independent Non Executive Directors. The Management team is headed by Mr. De Silva who leads the Company as the Managing Director and the Deputy Chairman as well.


About the Instrument

AFC intends to issue a 4 to 5-year Listed, Senior, Redeemable Social Bonds (Up to maximum of LKR~2bn face value). The interest rate will be determined based on Sri Lankan Government Security (5-year Bond) Rate Plus Premium. The bonds are unsecured and will rank pari passu with other senior unsecured creditors of the Company, ahead of subordinated debt and equity holders in the event of liquidation.

Lanka Rating Agency Limited

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Tel: +94 11 450 0099