Lanka Rating Maintains


the Entity Rating of

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Amana Bank PLC

03-Jun-26

01

Applicable Criteria

Methodology | Financial Institution Rating | Aug-24

02

Related Research

Sector Study | Commercial Bank | Feb-26


03

Analyst

Imran Iqbal | imran@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 Entity
Current
(03-Jun-26)
Previous
(11-Feb-25)
Action Maintain Initial
Rating BBB+ BBB+
Outlook Stable Stable
Rating Watch - -


The rating reaffirmation reflects Amana Bank’s (“AB” or “the Bank”) strong asset quality, sustained growth and profitability trajectory over recent years. AB continues to build its presence in Sri Lanka as the only Islamic Bank but remains a small-sized Bank with ~0.9% market share (in terms of deposits) in the banking sector as of end-CY25. The Bank has successfully mobilized low-cost and no-cost deposits based on its Islamic Banking model, with its deposit base increasing to LKR ~151Bn (CY24: LKR ~111Bn) in CY25.
The Bank’s ADR stood at ~91% in CY25, while asset quality remained robust as non-performing loans (NPL) ratio recorded at ~2.9% in 9MCY26 (CY24: ~3.4%), well below the banking sector average. AB primarily focuses on the Retail and SME sectors, which jointly account for the bulk of fund-based exposures. broad exclude09:36Claude responded: The Bank's financing book is supported by a granular retail borrower base. The Bank's financing book is supported by a granular retail borrower base.

Supported by stable spreads (that slightly improved to ~5.3%) along with robust non-financing and trade income during CY25, AB reported PBT and PAT of LKR ~4.1Bn and LKR ~2.5Bn, respectively, during CY25 (CY24: LKR ~2.7Bn and LKR ~1.8Bn, respectively).
The Bank’s capital position remained adequate in CY25, with a Capital Adequacy Ratio (CAR) of ~14.7% and a Tier 1 ratio of ~13.0%. Both ratios stood comfortably above the CBSL regulatory minimum requirements of 12.5% and 8.5%, respectively. However, capital buffers moderated from the previous year, reflecting balance sheet expansion, and continued to trail the industry average. The rating also incorporates constraints on the Bank’s earning potential arising from the limited availability of Sharia-compliant securities and limited sectoral diversification.

The rating remains contingent upon the Bank's ability to sustain its current asset quality, maintain strong capitalisation levels, and preserve its profitability trajectory. Any material weakening of capital adequacy or related regulatory ratios, or any meaningful deterioration in asset quality, would carry negative implications for the rating.
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About the Entity

About the Entity Amana Bank (“AB” or “the Bank”) is a licensed commercial bank established under the Banking Act No. 30 of 1988. The Board has thirteen directors, out of which, six are Non-Independent Directors and twelve are Non-Executive Directors. The Chairman of the Bank is Mr. Ali Asghar Akbarally since July 2020. The management team is headed by the Managing Director/CEO, Mr. M.T.M. Azmeer, who joined the Bank in 2012.

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