Income Statement DFCC Bank PLC

Stocks

DFCC.N0000

LK0055N00000

Banks

End-of-day quote Colombo S.E. Other stock markets 2026-07-23			5-day change	1st Jan Change
126.75 ^LKR	-0.39%		-1.74%	-11.95%

06-03	DFCC Bank PLC Announces Appointment of Shamindra Joseph Marcus Marcelline as an Executive Director, Effective June 15, 2026	CI
05-07	DFCC Bank PLC Reports Earnings Results for the First Quarter Ended March 31, 2026	CI

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Published financial data: DFCC BANK PLC

Annual

Quarterly

Halfyear

YTD

LTM

Fiscal Period: December	2021	2022	2023	2024	2025
Interest Income On Loans	36.6B	67.46B	96.92B	76.91B	81.35B
Interest Income, Total	36.6B	67.46B	96.92B	76.91B	81.35B
Interest On Deposits	23.92B	41.32B	65.58B	48.71B	50.31B
Interest Expense, Total	23.92B	41.32B	65.58B	48.71B	50.31B
Net Interest Income	12.68B	26.15B	31.34B	28.2B	31.03B
Income From Trading Activities	845M	-213M	1.06B	1.27B	2.48B
Gain (Loss) on Sale of Assets	1.72M	8.74M	18.1M	19.87M	13.16M
Gain (Loss) on Sale of Invest. & Securities - (Rev)	1.39B	99.11M	2.84B	3.87B	1.69B
Total Other Non Interest Income	3.9B	5.4B	5.27B	6.68B	9.5B
Non Interest Income, Total	6.14B	5.29B	9.18B	11.84B	13.69B
Revenues Before Provison For Loan Losses	18.82B	31.44B	40.52B	40.04B	44.72B
Provision For Loan Losses	4.49B	17.06B	13.98B	4.65B	4.93B
Total Revenues	14.33B	14.38B	26.54B	35.39B	39.79B
Salaries And Other Employee Benefits	4.08B	4.68B	5.04B	8.58B	8.12B
Occupancy Expense	1.07B	1.19B	1.19B	1.29B	1.52B
Selling General & Admin Expenses, Total	635K	-	-	-	-
(Income) Loss on Equity Invest.	-297M	-333M	-1.14B	-1.54M	-3.1M
Total Other Non Interest Expense	4.62B	5.73B	8.94B	11.71B	14.2B
Non Interest Expense, Total	9.47B	11.27B	14.03B	21.57B	23.84B
EBT, Excl. Unusual Items	4.86B	3.11B	12.51B	13.82B	15.95B
Legal Settlements	-	-	-	-	-
EBT, Incl. Unusual Items	4.86B	3.11B	12.51B	13.82B	15.95B
Income Tax Expense	1.19B	70.3M	3.85B	5.27B	4.72B
Earnings From Continuing Operations	3.67B	3.04B	8.66B	8.55B	11.23B
Earnings Of Discontinued Operations	-	-	-	1.38B	301M
Net Income to Company	3.67B	3.04B	8.66B	9.93B	11.53B
Minority Interest	-116M	-109M	-173M	-155M	-163M
Net Income - (IS)	3.55B	2.93B	8.49B	9.78B	11.37B
Net Income to Common Incl Extra Items	3.55B	2.93B	8.49B	9.78B	11.37B
Net Income to Common Excl. Extra Items	3.55B	2.93B	8.49B	8.4B	11.07B
Per Share Items
Net EPS - Basic	9.49	7.04	19.01	21.8	25.29
Basic EPS - Continuing Operations	9.49	7.04	19.01	18.73	24.62
Basic Weighted Average Shares Outstanding	374M	417M	446M	448M	450M
Net EPS - Diluted	9.49	7.04	19.01	21.8	25.29
Diluted EPS - Continuing Operations	9.49	7.04	19.01	18.73	24.62
Diluted Weighted Average Shares Outstanding	374M	417M	446M	448M	450M
Normalized Basic EPS	7.81	4.41	17.12	18.91	21.82
Normalized Diluted EPS	7.81	4.41	17.12	18.91	21.82
Dividend Per Share	-	-	2.81	3.84	2.43
Payout Ratio	2.52	-	1.2	14.1	17.31
Supplemental Items
Effective Tax Rate - (Ratio)	24.57	2.26	30.78	38.1	29.6
Current Domestic Taxes	-	-	-	-	-
Total Current Taxes	1.63B	3.17B	6.42B	4.81B	5.27B
Deferred Domestic Taxes	-	-	-	-	-
Total Deferred Taxes	-438M	-3.1B	-2.57B	451M	-548M
Normalized Net Income	2.92B	1.84B	7.64B	8.48B	9.81B
Non-Cash Pension Expense	-99.79M	64.81M	-103M	92.1M	111M

Fiscal Period: December	2021	2022	2023	2024	2025
Assets
Cash And Equivalents	17.02B	31.37B	43.66B	24.75B	60.25B
Investment Securities, Total	78.56B	115B	165B	193B	145B
Trading Asset Securities, Total	499M	21.9B	18.24B	17.06B	17.51B
Total investments	79.06B	137B	183B	210B	163B
Gross Loans	390B	406B	398B	448B	572B
Allowance For Loan Losses	-19.06B	-33.9B	-45.92B	-46.55B	-48.09B
Other Adjustments to Gross Loans	-4.59B	-2.91B	-3.38B	-6B	-8.01B
Net Loans	366B	369B	349B	396B	516B
Gross Property Plant And Equipment	8.11B	8.7B	9.6B	10.83B	12.42B
Accumulated Depreciation	-4.72B	-5.31B	-5.89B	-6.75B	-7.64B
Net Property Plant And Equipment	3.39B	3.39B	3.7B	4.08B	4.78B
Goodwill	156M	156M	156M	156M	156M
Other Intangibles, Total	2.25B	2.22B	1.95B	2.01B	2.63B
Investment in Real Estate	470M	440M	468M	490M	598M
Other Receivables	1.65B	6.37B	8.63B	2.77B	2.77B
Restricted Cash	9.36B	9.03B	2.11B	2.33B	2.95B
Other Current Assets, Total	5.53B	4.27B	2.01B	7.98B	1.98B
Deferred Tax Assets Long-Term (Collected)	1.36B	4.14B	5.42B	4.91B	5.75B
Other Long-Term Assets, Total	2.11B	1.82B	45.27B	53.81B	98B
Total Assets	488B	570B	645B	709B	858B
Liabilities
Accounts Payable, Total	3.06B	6.57B	4.09B	6.12B	6.96B
Accrued Expenses, Total	936M	933M	1.14B	1.09B	1.76B
Interest Bearing Deposits	309B	360B	394B	447B	543B
Non-Interest Bearing Deposits	10.71B	9.27B	12.36B	17.38B	20.89B
Total Deposits	319B	370B	407B	464B	564B
Short-Term Borrowings	5.53B	3.23B	10.72B	49.81B	90.48B
Current Portion of Long-Term Debt	5.35B	36.7B	71.32B	32.09B	26.77B
Current Portion of Leases	309M	360M	143M	401M	443M
Long-Term Debt	97.56B	91.86B	68.54B	55.84B	51.34B
Long-Term Leases	1.06B	1.15B	1.33B	960M	919M
Current Income Taxes Payable	1.03B	2.58B	4.54B	3.16B	2.76B
Unearned Revenue, Current	-	-	-	-	-
Other Current Liabilities - (Bank / Utility Template)	34.37M	31.06M	25.62M	18.89M	31.43M
Pension & Other Post Retirement Benefits	716M	616M	1.4B	1.45B	1.22B
Deferred Tax Liability Non-Current	113M	150M	104M	96.8M	54.63M
Other Non Current Liabilities	1.43B	1.28B	2.76B	3.96B	2.9B
Total Liabilities	436B	515B	573B	619B	750B
Common Stock, Total	8.6B	13.18B	13.87B	14.71B	15.45B
Retained Earnings	42.36B	43.39B	50.67B	60.11B	70.4B
Comprehensive Income and Other	489M	-2.55B	7.45B	14.58B	22.27B
Total Common Equity	51.45B	54.01B	71.98B	89.4B	108B
Minority Interest	317M	306M	392M	446M	577M
Total Equity	51.77B	54.32B	72.38B	89.85B	109B
Total Liabilities And Equity	488B	570B	645B	709B	858B
Supplemental Items
ECS Total Shares Outstanding on Filing Date	377M	451M	451M	451M	451M
ECS Total Common Shares Outstanding	377M	451M	451M	451M	451M
Book Value / Share	136.45	119.84	159.71	198.35	239.88
Tangible Book Value	49.04B	51.64B	69.88B	87.23B	105B
Tangible Book Value Per Share	130.06	114.57	155.05	193.54	233.7
Total Debt	110B	133B	152B	139B	170B
Deposits at Interest - Cash	10.92B	22.42B	32.85B	14.26B	45.62B
Debt Equivalent of Unfunded Proj. Benefit Obligation	600M	361M	677M	970M	717M
Net Debt	92.28B	80.03B	90.16B	97.29B	92.19B
Equity Method Investments, Total	2.84B	3.61B	4.44B	38.6M	41.88M
Full Time Employees	2.31K	2.1K	2.22K	2.53K	2.58K
Number Of Offices	139	139	139	139	133

Fiscal Period: December	2021	2022	2023	2024	2025
Net Income	3.55B	2.93B	8.49B	9.78B	11.37B
Depreciation, Depletion & Amortization	747M	765M	767M	899M	999M
Total Depreciation, Depletion & Amortization	747M	765M	767M	899M	999M
Amortization of Deferred Charges, Total	328M	423M	424M	391M	524M
(Gain) Loss On Sale of Asset - (CF)	-1.72M	-8.74M	-18.1M	-19.87M	-13.16M
(Gain) Loss on Sale of Investments - (CF)	-1.37B	-160M	-2.61B	-5.05B	-1.5B
Provision for Credit Losses	4.49B	17.06B	13.98B	4.65B	4.93B
(Income) Loss On Equity Investments - (CF)	-297M	-333M	-1.14B	1.54M	3.1M
Change in Accounts Payable	977M	7.39B	6.74B	5.06B	5.85B
Change In Income Taxes	-	-	-	-	-
Change In Deferred Taxes	-	-	-	-	-
Change in Other Net Operating Assets (Collected)	-68.51B	18.27B	9.33B	-54.56B	-115B
Other Operating Activities	-8.23B	-12.67B	-2.17B	-2.46B	-3.17B
Cash from Operations	-68.33B	33.67B	33.8B	-41.32B	-95.78B
Capital Expenditure	-1.42B	-1.11B	-1.55B	-2.02B	-3.11B
Sale of Property, Plant, and Equipment	43.51M	12.47M	15.5M	10.95M	19.02M
Investment in Marketable and Equity Securities, Total	34.06B	-31.01B	-83.02B	-28.07B	20.48B
Other Investing Activities, Total	9.03B	8.4B	112M	694M	1.05B
Cash from Investing	41.71B	-23.7B	-84.44B	-29.38B	18.45B
Short Term Debt Issued, Total	-	-	-	-	46.7B
Long-Term Debt Issued, Total	36.58B	17.61B	46.43B	11.65B	19.79B
Total Debt Issued	36.58B	17.61B	46.43B	11.65B	66.49B
Short Term Debt Repaid, Total	-	-	-	-7.02B	-
Long-Term Debt Repaid, Total	-26.08B	-26.41B	-20.47B	-17.29B	-37.42B
Total Debt Repaid	-26.08B	-26.41B	-20.47B	-24.31B	-37.42B
Issuance of Common Stock	-	3.62B	-	-	-
Common Dividends Paid	-89.4M	-	-102M	-1.38B	-1.97B
Common & Preferred Stock Dividends Paid	-89.4M	-	-102M	-1.38B	-1.97B
Net Increase (Decrease) in Deposit Accounts - (CF)	10.07B	9.21B	37.07B	65.85B	85.73B
Other Financing Activities, Total	-	-85.8M	-	-	-
Cash from Financing	20.48B	3.94B	62.92B	51.8B	113B
Net Change in Cash	-6.14B	13.91B	12.29B	-18.9B	35.49B
Supplemental Items
Cash Interest Paid	24.79B	33.95B	59.45B	45.1B	43.69B
Cash Income Tax Paid (Refund)	1.68B	1.63B	4.45B	6.09B	6.32B
Net Debt Issued / Repaid	10.5B	-8.8B	25.96B	-12.66B	29.07B

Fiscal Period: December	2021	2022	2023	2024	2025
Profitability
Return on Assets	0.77	0.58	1.43	1.26	1.43
Return On Equity %	7.08	5.73	13.67	10.55	11.31
Return on Common Equity	6.9	5.56	13.47	10.41	11.21
Shareholders Value Added	-2.62B	-3.4B	925M	94.49M	-482M
Margin Analysis
SG&A Margin	35.96	40.8	23.47	27.89	24.24
Net Interest Income / Total Revenues %	88.47	181.85	118.1	79.68	77.99
EBT Excl. Non-Recurring Items Margin %	33.9	21.65	47.13	39.04	40.09
Income From Continuing Operations Margin %	25.57	21.16	32.63	24.17	28.22
Net Income Margin %	24.76	20.4	31.97	27.62	28.57
Net Avail. For Common Margin %	24.76	20.4	31.97	23.73	27.81
Normalized Net Income Margin	20.38	12.77	28.81	23.97	24.65
Asset quality
Nonperforming Loans / Total Loans %	7.76	11.3	17.92	15.3	12.9
Nonperforming Loans / Total Assets %	6.19	8.05	11.06	9.67	8.59
Nonperforming Assets / Total Assets %	6.19	8.05	11.06	9.67	8.59
NPAs / Loans and OREO	7.76	11.3	17.92	15.3	12.9
NPAs / Equity	58.42	84.45	98.57	76.36	67.86
Allowance for Credit Losses / Net Charge-offs %	12.95K	-29.25K	57.25K	1.6K	1.75K
Allowance for Credit Losses / Nonperforming Loans %	63.02	73.91	64.36	67.84	65.2
Allowance for Credit Losses / Total Loans %	4.89	8.35	11.54	10.38	8.41
Provision for Loan Losses / Net Charge-offs %	3.05K	-14.72K	17.44K	159.74	179.64
Capital And Funding
Total Average Common Equity / Total Average Assets %	10.77	9.97	10.37	11.91	12.6
Total Average Equity / Total Average Assets %	10.83	10.03	10.43	11.97	12.66
Total Equity + Allowance for Loan Losses / Total Loans %	18.1	21.66	29.62	30.32	27.33
Gross Loans / Total Deposits %	121.98	109.77	97.9	96.57	101.37
Net Loans / Total Deposits %	114.57	99.82	85.78	85.25	91.42
Tier 1 Capital Ratio %	9.28	9.94	12.46	13.61	13.61
Total Capital Ratio %	13	12.99	14.48	16.96	15.99
Core Tier 1 Capital Ratio	9.28	9.94	12.46	13.61	13.61
Tier 2 Capital Ratio	3.71	3.06	2.02	3.35	2.38
Coverage Ratio	63.02	73.91	64.36	67.84	65.2
Interbank Ratio	135.36	84.14	5.52	6.47	7.19
Fixed Charges Coverage
EBT + Interest Expense / Interest Expense	1.2	1.08	1.19	1.28	1.32
Growth Over Prior Year
Net Interest Income, 1 Yr. Growth %	14.83	106.2	17.83	-10.01	10.04
Non Interest Income, 1 Yr. Growth %	40.22	-13.81	89.78	20.48	15.58
Provision For Loan Losses, 1 Yr. Growth %	34.78	280.33	-18.02	-66.72	5.98
Total Revenues, 1 Yr. Growth %	18.53	0.32	84.57	30.12	12.43
Earnings From Cont. Operations, 1 Yr. Growth %	28.75	-17	184.64	13.77	31.28
Net Income, 1 Yr. Growth %	29.29	-17.37	189.35	15.23	16.27
Normalized Net Income, 1 Yr. Growth %	23.59	-37.14	316.42	22.17	15.63
Diluted EPS Before Extra, 1 Yr. Growth %	30.02	-25.84	170.01	13.83	29.74
Dividend Per Share, 1 Yr. Growth %	-	-	-	36.72	-37.5
Gross Loans, 1 Yr. Growth %	20.68	4.19	-1.93	12.65	27.48
Allowance For Loan Losses, 1 Yr. Growth %	24.37	77.9	35.43	1.37	4.87
Net Loans, 1 Yr. Growth %	21.2	0.87	-5.5	13.5	30.01
Non Performing Loans, 1 Yr. Growth %	24.14	51.69	55.51	-3.83	7.51
Non Performing Assets, 1 Yr. Growth %	24.14	51.69	55.51	-3.83	7.51
Total Assets, 1 Yr. Growth %	4.47	16.64	13.26	9.86	20.9
Total Deposits, 1 Yr Growth %	3.16	15.78	9.96	14.21	21.44
Tangible Book Value, 1 Yr. Growth %	-1.01	5.3	35.33	24.82	20.75
Common Equity, 1 Yr. Growth %	0.04	4.99	33.27	24.2	20.94
Total Equity, 1 Yr. Growth %	0.11	4.94	33.24	24.14	20.98
Compound Annual Growth Rate Over Two Years
Net Interest Income, 2 Yr. CAGR %	-0.07	53.87	57.21	2.97	-0.49
Non Interest Income, 2 Yr. CAGR %	104.56	9.94	22.31	56.44	18.01
Provision For Loan Losses, 2 Yr. CAGR %	62.94	126.41	76.58	-47.8	-40.61
Total Revenues, 2 Yr. CAGR %	7.18	9.04	36.07	56.9	20.95
Earnings From Cont. Operations, 2 Yr. CAGR %	26.23	3.37	53.7	67.7	22.21
Net Income, 2 Yr. CAGR %	26.62	3.36	54.63	82.6	15.75
Normalized Net Income, 2 Yr. CAGR %	21.42	-11.86	61.78	114.96	18.85
Diluted EPS Before Extra, 2 Yr. CAGR %	24.24	-1.81	41.5	63.12	22.33
Dividend Per Share, 2 Yr. CAGR %	-	-	-	-	-6.95
Gross Loans, 2 Yr. CAGR %	15.82	12.13	1.09	5.11	19.84
Allowance For Loan Losses, 2 Yr. CAGR %	23.94	48.75	55.22	17.17	2.34
Net Loans, 2 Yr. CAGR %	15.81	10.56	-2.37	3.57	21.58
Non Performing Loans, 2 Yr. CAGR %	12.64	37.22	53.59	22.29	1.68
Non Performing Assets, 2 Yr. CAGR %	12.64	37.22	53.59	22.29	1.68
Total Assets, 2 Yr. CAGR %	9.54	10.39	14.94	11.59	15.31
Total Deposits, 2 Yr CAGR %	13.6	9.29	12.83	12.07	17.77
Tangible Book Value, 2 Yr. CAGR %	1.29	2.1	19.37	29.97	22.77
Common Equity, 2 Yr. CAGR %	2.3	2.49	18.29	28.65	22.56
Total Equity, 2 Yr. CAGR %	2.34	2.49	18.24	28.61	22.55
Compound Annual Growth Rate Over Three Years
Net Interest Income, 3 Yr. CAGR %	0.59	27.22	41.58	30.53	5.28
Non Interest Income, 3 Yr. CAGR %	70.88	53.36	28.01	24.49	41.43
Provision For Loan Losses, 3 Yr. CAGR %	61.94	116.15	61.37	1.2	-33.9
Total Revenues, 3 Yr. CAGR %	4.3	4.84	29.95	35.17	40.4
Earnings From Cont. Operations, 3 Yr. CAGR %	6.08	9.76	44.89	32.65	54.56
Net Income, 3 Yr. CAGR %	5.63	9.83	45.67	40.19	57.09
Normalized Net Income, 3 Yr. CAGR %	0.66	-2.51	47.89	42.68	74.82
Diluted EPS Before Extra, 3 Yr. CAGR %	1.18	4.6	37.57	25.42	51.8
Dividend Per Share, 3 Yr. CAGR %	-	-	-	-	-
Gross Loans, 3 Yr. CAGR %	13.65	11.81	7.24	4.8	12.09
Allowance For Loan Losses, 3 Yr. CAGR %	18.11	39.81	44.17	34.67	12.36
Net Loans, 3 Yr. CAGR %	13.58	10.6	4.93	2.66	11.79
Non Performing Loans, 3 Yr. CAGR %	26.05	24.39	43.07	31.4	17.15
Non Performing Assets, 3 Yr. CAGR %	26.05	24.39	43.07	31.4	17.15
Total Assets, 3 Yr. CAGR %	9.03	11.86	11.34	13.25	14.65
Total Deposits, 3 Yr CAGR %	9.7	14.32	9.51	13.29	15.11
Tangible Book Value, 3 Yr. CAGR %	3.25	2.61	12.15	21.16	26.82
Common Equity, 3 Yr. CAGR %	4.26	3.19	11.86	20.22	26.03
Total Equity, 3 Yr. CAGR %	4.27	3.2	11.86	20.18	26.01
Compound Annual Growth Rate Over Five Years
Net Interest Income, 5 Yr. CAGR %	7.23	18.07	20.26	17.3	22.96
Non Interest Income, 5 Yr. CAGR %	17.21	12.07	49.49	51.85	25.61
Provision For Loan Losses, 5 Yr. CAGR %	37.39	70.89	67.64	22.44	8.16
Total Revenues, 5 Yr. CAGR %	5.82	1.69	16	23.19	26.9
Earnings From Cont. Operations, 5 Yr. CAGR %	1.11	-7.26	23.04	30.04	31.59
Net Income, 5 Yr. CAGR %	0.77	-7.64	23.02	34.59	32.87
Normalized Net Income, 5 Yr. CAGR %	0.36	-12.67	21.7	33.76	32.93
Diluted EPS Before Extra, 5 Yr. CAGR %	-1.8	-11.92	15.71	24.95	27.52
Dividend Per Share, 5 Yr. CAGR %	-	-	-0.11	13.74	-
Gross Loans, 5 Yr. CAGR %	14.9	12.54	8.45	9.08	12.11
Allowance For Loan Losses, 5 Yr. CAGR %	23.37	34.74	31.75	30.27	25.7
Net Loans, 5 Yr. CAGR %	14.63	11.55	6.91	7.73	11.3
Non Performing Loans, 5 Yr. CAGR %	28.48	28.55	36.42	23.55	24.8
Non Performing Assets, 5 Yr. CAGR %	28.48	28.55	36.42	23.55	24.8
Total Assets, 5 Yr. CAGR %	10.89	11.23	11.35	11.75	12.92
Total Deposits, 5 Yr CAGR %	17.89	13.9	10.94	13.42	12.74
Tangible Book Value, 5 Yr. CAGR %	1.08	1.28	9.42	12.78	16.28
Common Equity, 5 Yr. CAGR %	1.89	1.92	9.66	12.7	16.02
Total Equity, 5 Yr. CAGR %	1.9	1.92	9.65	12.7	16.02