LANKA RATING ASSIGNS


Preliminary Debt Instrument Rating to

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Assetline Finance Limited's Listed Debenture of LKR 5Bn - 5 Yrs

19-Sep-25

01

Applicable Criteria

Methodology | Non-Banking Financial Institution Rating | Jul-24

Methodology | Debt Instrument Rating | Aug-24

02

Related Research

Sector Study | Leasing & Finance Companies | Feb-25


03

Analyst

Ruwanthi Sylva | ruwanthi@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
(19-Sep-25)
Action Preliminary
Rating A
Outlook Positive
Rating Watch -


Assetline Finance Limited ("AFL" or the "Company") specializes in providing financial solutions across various sectors, including two-wheelers, three-wheelers, motor cars, mini trucks and working capital loans. The Company’s loan portfolio witnessed an impressive growth of ~46.5% to record at LKR~42.8bn in FY25 (FY24: LKR~29.2bn), while total assets grew to LKR~52.4bn (FY24: LKR~37.4bn). The loan portfolio mainly comprises 2-wheelers (~30.4%), 3-wheelers (~25.3%), and 4-wheelers (~39.5%) as of FY25. AFL's profitability also improved to LKR~2.7bn in FY25 (FY24: LKR~1.3bn), attributed to increased revenues with increased disbursements, reduced impairment charges with improved portfolio quality and reduced borrowing cost. AFL maintains strong asset quality with Gross Non-Performing Loan (NPL) ratio of ~3.9% as of Mar'25, well below the industry average of ~8.3% (Mar'25). Furthermore, AFL has a robust Capital Adequacy Ratio (CAR) of ~26.1% as of FY25. AFL obtained its Finance Business License in FY23, following which the Company's deposit base has increased gradually to LKR~6.2bn in FY25, now representing about ~19.1% of the funding mix.

AFL's rating incorporates its association with the David Peiris Group as its sponsor and major shareholder. Demonstrated support of the sponsor and group synergies augments its business profile. David Pieris Group, through David Pieris Motor Company, is the exclusive supplier of "Bajaj" motors in Sri Lanka. The group's strong financial position and presence in the auto industry positively influence AFL's rating. AFL remains a mid-sized position, with its asset base representing around ~2.5% of the industry’s total assets. Going forward, the Company aims to strengthen its presence in the 2 and 4-wheeler markets while maintaining its exposure to 3-wheelers to sustain its NPL ratio below the industry average.

AFL is poised to issue a listed, rated, unsecured, senior, redeemable debenture to bolster the Company’s lending portfolio, fostering further growth and operational expansion. In line with the best practices, Messrs Ernst & Young Chartered Accountants Sri Lanka have been appointed as the Independent External Verifier for this transaction.

AFL's rating remains contingent upon its ability to effectively execute its strategic objectives and enhance market presence while maintaining sound financial discipline and strong asset quality. The rating of the debenture is dependent on the optimal deployment of proceeds from the issuance, coupled with the timely payments of the interest and principal amounts to the respective debenture holders, in the manner set out in the Trust Deed to the transaction.
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About the Entity

Assetline Finance Limited (AFL) was licensed as a Licensed Finance Company (LFC) by the Central Bank of Sri Lanka in FY23. As a leading specialized finance provider, AFL offers leasing and financing solutions across multiple sectors. The Company expanded its regulatory compliance in FY 2023 by obtaining a finance business license under the Central Bank of Sri Lanka’s Non-Bank Financial Institutions Sector Consolidation Plan. Assetline Finance Limited, the flagship company under the financial services pillar of David Pieris Holdings (Private) Limited, with a core focus on providing leasing and financing solutions across diverse segments. The Board of Directors comprises ~7 members, led by Mr. M N R Fernando, an Independent Non-Executive Director and Chairman. The Company is managed by Mr. Ashan Nissanka, who serves as Director & CEO, supported by an experienced and efficient management team.


About the Instrument

AFL intends to issue a 5-year, listed, rated, unsecured, senior, redeemable debenture with a maximum aggregate issue size of LKR~5bn. As an unsecured senior obligation, in the event of a winding-up or insolvency, the claims of bondholders will rank subordinate to those of secured creditors but will rank pari passu with other unsecured creditors. Nonetheless, bondholders will hold priority over both preference and ordinary shareholders within the capital structure, thus affording a higher level of security relative to equity holders.

Lanka Rating Agency Limited

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Tel: +94 11 450 0099