LANKA RATING ASSIGNS


Preliminary Debt Instrument Rating to

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Sarvodaya Development Finance PLC's Unsecured Senior Redeemable High-Yield Social Orange Bonds of LKR 2bn

18-Feb-26

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

Nipuni Mihirangi | nipuni@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
(18-Feb-26)
Action Preliminary
Rating BBB-
Outlook Stable
Rating Watch -


Sarvodaya Development Finance PLC ("SDF" or "the Company") is a Licensed Finance Company (LFC) listed on the Colombo Stock Exchange since 2021. It is a small-sized player in the LFC industry with assets comprising ~1.1% of total industry. SDF has strong rural outreach, supported by its long-standing affiliation with the Sarvodaya Movement, although its size remains relatively small. SDF plans to issue a Social Bond, first of its kind (up to a maximum of LKR ~2bn face value including Green Shoe Option of LKR ~1bn). The bond proceeds will be utilized to finance women-led and women-focused enterprises. This reflects a focused social financing strategy and complements SDF's mission of empowering women in the rural areas. However, the concentration on a specific borrowing segment may heighten portfolio sensitivity to localized economic and income volatility. The Company has a robust track record in women-focused financing, with ~48% of its loan customers to be women. Deloitte Associates Sri Lanka will serve as the Independent External Verifier for the said issue which will ensure alignment with ICMA Green Bond Principles Social Bond Principles, Social Orange Bond guidelines and Green Finance Taxonomy.
SDF has sustained its profitability and asset quality indicators during 6MFY26 while focusing on sustainable financing solutions. SDF's Net Interest Income ("NII") increased to LKR ~1.6Bn in 6MFY26 compared to LKR ~1.3Bn in 6MFY25, a YoY growth of ~30%, as the Company increased its lending portfolio. SDF's net profit improved to LKR ~340Mn in 6MFY26 (6MFY25: LKR ~216Mn) but remain modest when compared to peers. The Gross NPL ratio was ~6.0% during 6MFY26, lower than the industry average of ~6.8% despite exposure to rural and micro-borrower segments. The Company's Capital Adequacy Ratio stood at ~16.5% in 6MFY26, above the CBSL statutory requirement of ~12.5% but remain below the industry average, limiting headroom to absorb significant asset quality deterioration or growth in advances.

The rating depends on SDF's continued ability to achieve its strategic objectives while maintaining strong asset quality, sound financial management and profitability, sustainable leveraging and diversified funding base. Meanwhile, effectively managing Orange Bond proceeds and implementing a strong framework will be critical from bond holder's perspective. Compliance with applicable guidelines and regulatory requirements for Orange Bonds is important.
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About the Entity

SDF is a public limited liability company incorporated and domiciled in Sri Lanka. It is a licensed finance company regulated under Companies Act No. 07 of 2007 and the Finance Business Act No. 42 of 2011. Sarvodaya Economic Enterprises Development Services (Gte) Ltd is the largest shareholder of the Company (36% stake), while the Sarvodaya Movement collectively owns ~55% of the Company. The management team is headed by the Chief Executive Officer, Mr. Jayanetti, who has experience in business management and strategic leadership in the banking and financial sectors.


About the Instrument

SDF is in the process of issuing Listed, Rated, Unsecured, Senior Redeemable High-Yield Social Orange Bonds of LKR 2 Bn with a five-year tenor. The issue comprises Type A (12% annual) and Type B (11.66% semi-annual) fixed-rate debentures, with principal repaid at maturity. Proceeds will be used to finance women-led and women-supported enterprises. The bonds are unsecured and will rank pari passu with other unsecured creditors of the Company, ahead of subordinated debt and equity holders in the event of liquidation.

Lanka Rating Agency Limited

No. 145,
Kynsey Road, Colombo 00800, Sri Lanka

Tel: +94 11 450 0099