Amãna Bank marks 15th Anniversary with best-ever H1 performance
PAT grows by 25% in H1 to surpass LKR 1 Bn for the first time
Q2 PAT up by 33%
On the Bank’s top-line performance, Net Financing Income grew YoY by 16% during H1 2026 to reach LKR 4.4 billion, supported by a steady financing margin of 4.3%. For the quarter ended 30 June, Net Financing Income stood at LKR 2.2 billion, reflecting an 18% YoY growth. The Bank’s Net Fee and Commission Income recorded strong growth, increasing by 16% to LKR 0.7 billion in H1 2026. This contributed to Total Operating Income rising to LKR 2.8 billion in the 2nd Quarter and LKR 5.5 billion in H1, translating to a growth of 22% and 18% respectively. Net Operating Income for the H1 and Q2 rose by 19% and 20% to close at LKR 5.4 billion and LKR 2.8 billion. Despite prevailing inflationary pressures, the Bank improved its Cost-to-Income Ratio to 51% for H1 2026, from 52% at the end of Q1, reflecting improved operational efficiency. Consequently, Operating Profit before all taxes increased by 18% YoY to LKR 2.5 billion. The Bank’s aggregate tax contribution of LKR 1.3 billion accounted for a significant 55% of the Bank’s Operating Profit before all taxes.
The Bank further strengthened its balance sheet during H1 2026, with Customer Advances growing to LKR 157.0 billion, largely driven by continued growth in its SME financing portfolio, reinforcing its commitment to supporting a vital sector of the national economy. Despite this growth, the Bank maintained strong asset quality, with its Stage 3 Net Impairment Ratio (NPA) improving to 1.1% from 1.2% as of end Q1, remaining among the lowest in the industry. This reflects the Bank’s prudent risk management and robust underwriting standards, underpinned by its unique development-focused and people-friendly approach to banking. Customer Deposits grew by 5% during H1 to reach LKR 180.4 billion, while the Bank continued to maintain an industry-leading CASA ratio of 45.2%.
Further, during Q2, the Bank acquired its new corporate office premises for LKR 2.7 billion, which resulted in the Bank’s Total Assets increasing to LKR 215.2 billion, reflecting a 5% growth for the half. The Bank’s share was trading at LKR 26.80 as of 30 June 2026, reflecting a 43% discount from the Bank’s Net Asset Value Per Share of LKR 47.30.
With its upward profitability trend the Bank improved its Return on Equity to 8.9%, in comparison to 8.1% in Q1 2026 and 7.8% in H1 2025, while Return on Assets stood at 1.8%. The Bank’s capital position remained healthy despite the recent property acquisition, with the Common Equity Tier 1 Capital Ratio closing at 12.4% and the Total Capital Ratio at 13.8% above the regulatory minimum requirements of 7% and 12.5%, respectively underscoring the Bank’s financial profile and stability. Liquidity buffers remained strong as at H1 2026, with the Liquidity Coverage Ratios for Rupee and All Currency standing at 321.8% and 206.6%, respectively, and the Net Stable Funding Ratio at 144.2%, all comfortably exceeding the regulatory minimum requirement of 100%.
