LANKA RATING ASSIGNS


Preliminary Debt Instrument Rating to

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Pan Asia Banking Corporation PLC's LKR 5 Bn, Listed, Rated, Senior Unsecured, Redeemable Debentures Issue

02-Jun-26

01

Applicable Criteria

Methodology | Debt Instrument Rating | Aug-24

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 Debt Instrument
Current
(02-Jun-26)
Action Preliminary
Rating BBB+
Outlook Stable
Rating Watch -


The assigned rating to the debenture issue reflects Pan Asia Banking Corporation PLC’s (“PABC” or “the Bank”) modest, but growing, franchise within Sri Lanka’s licensed commercial Banking Sector. PABC accounts for ~1.2% of the Sector’s total deposit base, indicating a relatively limited market share compared with larger peers.

The Bank’s business profile is primarily anchored in the Retail and SME segments, which remain more vulnerable to macroeconomic volatility. The recent economic improvements have bode well for these segments, opening growth opportunities for the Bank. PABC's gross advances increased by 38% in CY25, outpacing the overall growth witnessed across the industry. PABC’s ADR ratio stood broadly in line with the industry at ~93.9%.
The Bank's has strong asset quality, with gross non-performing loans improving with portfolio growth to ~4.9% as at CY25 (CY24: ~8.5%), while net NPLs declined to ~1.73% (CY24: ~3.1%), consistently below the industry averages. The provision coverage ratio stood at ~62.6%, above the industry average, providing adequate cushion against potential credit losses.

The Bank’s liquidity profile is supported by its sizeable investment portfolio comprising Government Securities (G-Secs). Investments in G-Secs amounted to LKR ~72Bn as at end-CY25 (CY24: ~95.8Bn) and represented ~99.9% of the total investment portfolio.

Capitalization remained comfortable, with the Bank’s Capital Adequacy Ratio standing above the regulatory minimum at ~18.27% during CY25, broadly in line with peer levels. In terms of financial performance, the Bank’s interest spread improved to ~5% resulting in higher net interest income. However, profit after tax declined marginally by ~3% to LKR ~4.0Bn in CY25 (CY24: LKR ~4.1Bn). The Bank's profitability was supported significantly by reversal of provisioning in CY24. Profitability is likely to stay at current levels supported by relatively stable interest rate environment, and increased non-interest income.

The rating remains contingent upon PABC's ability to successfully execute its growth strategy, sustain profitability momentum, and maintain strong asset quality and capitalization. Any material deterioration in key financial metrics or non-compliance with regulatory requirements would carry negative rating implications. Conversely, demonstrated improvement in market share, better profitability, and strengthened capitalization would support upward rating momentum over the medium term.
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About the Entity

Pan Asia Banking Corporation PLC ("PABC" or "the Bank") was incorporated as a Licensed Commercial Bank in 1995 under the Banking Act No. 30 of 1988. The Bank is regulated by the Central Bank of Sri Lanka and is listed on the Colombo Stock Exchange. The Bank, initially known as Pan Asia Bank Ltd, commenced operations on 26th October 1995 and subsequently changed its name to Pan Asia Banking Corporation in 2004. It obtained a primary listing on the Colombo Stock Exchange in 2005. PABC operates 88 branches across the island with 1,604 staff. The Bank offers deposit acceptance, corporate, retail and business banking, project and trade financing, treasury services, credit and debit cards, offshore banking, electronic banking, pawning, leasing, and government securities dealings. No major changes occurred to its core activities during the year. The largest stake in PABC is held by Mr. Dhammika Perera with a shareholding of approximately ~29.99%, followed by Bansei Securities Co., Ltd. holding around 10%. The remaining ~60.1% is distributed among other institutional and individual shareholders.


About the Instrument

PABC intends to issue debentures of up to LKR~5bn. The debentures will be listed on the Colombo Stock Exchange and will be senior but unsecured in nature at par value of LKR 100/-. The debenture has two types, namely Type A and Type B. The funds generated from the Debenture Issue will be utilised to expand PABC’s lending portfolio in the ordinary course of business. The Debentures will be listed on the Colombo Stock Exchange.

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