INTERNATIONAL LEASING AND FINANCIAL SERVICES LIMITED

Financial Ratios International Leasing and Financial Services Limited

Stocks

ILFSL

BD0144ILFSL9

Corporate Financial Services

End-of-day quote Dhaka S.E. 2026-08-10			5-day change	1st Jan Change
2.100 ^BDT	-8.70%		-.--%	+281.82%

11-18	International Leasing and Financial Services Limited Reports Earnings Results for the Third Quarter and Nine Months Ended September 30, 2025	CI
25-08-24	International Leasing and Financial Services Limited Reports Earnings Results for the Second Quarter and Six Months Ended June 30, 2025	CI

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Published financial data: INTERNATIONAL LEASING AND FINANCIAL SERVICES LIMITED

Annual

Quarterly

Halfyear

YTD

LTM

Fiscal Period: December	2020 (BDT)	2021 (BDT)	2022 (BDT)	2023 (BDT)	2024 (BDT)
Interest and Dividend Income, Total	1.93B	1.73B	1.36B	1.08B	32.2M
Interest Expense, Total	4.39B	3.47B	3.12B	2.67B	2.8B
Net Interest Income	-2.46B	-1.73B	-1.76B	-1.59B	-2.77B
Commission and Fees	91.09M	166M	90.17M	45.99M	41.51M
Other Revenues, Total	727K	294K	28.12K	505K	-298M
Revenues Before Provison For Loan Losses	-2.37B	-1.57B	-1.67B	-1.55B	-3.02B
Provision For Loan Losses	2.75B	-73.92M	-534M	432M	3.88B
Total Revenues	-5.12B	-1.49B	-1.13B	-1.98B	-6.9B
Salaries And Other Employee Benefits	126M	108M	99.21M	94.02M	102M
Cost of Services Provided, Total	34.21M	24.42M	58.86M	63.81M	58.1M
Depreciation & Amortization - (IS) - (Collected)	46.7M	35.31M	14.64M	10.71M	7.95M
Other Operating Expenses	16.97M	23.22M	24.5M	23.29M	26.72M
Total Operating Expenses	224M	191M	197M	192M	195M
Operating Income	-5.35B	-1.68B	-1.33B	-2.17B	-7.1B
Other Non Operating Income (Expenses)	-1.59B	-335M	-436M	-262M	-1.53B
EBT, Excl. Unusual Items	-6.93B	-2.02B	-1.77B	-2.43B	-8.63B
Gain (Loss) on Sale of Investments	22.09M	-2.99M	-1.09M	-5.7M	1.55M
Gain (Loss) on Sale of Assets	-7.92K	-	1.33M	30.64K	68K
EBT, Incl. Unusual Items	-6.91B	-2.02B	-1.77B	-2.44B	-8.63B
Income Tax Expense	33.03M	31.86M	20.12M	16.59M	27.38M
Earnings From Continuing Operations	-6.94B	-2.05B	-1.79B	-2.45B	-8.65B
Net Income to Company	-6.94B	-2.05B	-1.79B	-2.45B	-8.65B
Minority Interest	-421	-2.28K	64	540	220
Net Income - (IS)	-6.94B	-2.05B	-1.79B	-2.45B	-8.65B
Net Income to Common Incl Extra Items	-6.94B	-2.05B	-1.79B	-2.45B	-8.65B
Net Income to Common Excl. Extra Items	-6.94B	-2.05B	-1.79B	-2.45B	-8.65B
Per Share Items
Net EPS - Basic	-31.3	-9.26	-8.05	-11.07	-39.01
Basic EPS - Continuing Operations	-31.3	-9.26	-8.05	-11.07	-39.01
Basic Weighted Average Shares Outstanding	222M	222M	222M	222M	222M
Net EPS - Diluted	-31.3	-9.26	-8.05	-11.07	-39.01
Diluted EPS - Continuing Operations	-31.3	-9.26	-8.05	-11.07	-39.01
Diluted Weighted Average Shares Outstanding	222M	222M	222M	222M	222M
Normalized Basic EPS	-19.53	-5.69	-4.97	-6.85	-24.31
Normalized Diluted EPS	-19.53	-5.69	-4.97	-6.85	-24.31
Payout Ratio	-	-	-	-	-
Supplemental Items
Effective Tax Rate - (Ratio)	-0.48	-1.58	-1.14	-0.68	-0.32
Current Domestic Taxes	-	5.24M	5.33M	6.77M	25.92M
Total Current Taxes	-	5.24M	5.33M	6.77M	25.92M
Deferred Domestic Taxes	-	-5.58M	-4.37M	804K	1.46M
Total Deferred Taxes	-	-5.58M	-4.37M	804K	1.46M
Normalized Net Income	-4.33B	-1.26B	-1.1B	-1.52B	-5.39B
Non-Cash Pension Expense	1.92M	1.38M	1.85M	2.59M	4.34M

Fiscal Period: December	2020 (BDT)	2021 (BDT)	2022 (BDT)	2023 (BDT)	2024 (BDT)
Assets
Cash And Equivalents	801K	332K	302K	404K	395K
Long-Term Investments - (FS Template)	640M	696M	598M	609M	747M
Loans and Lease Receivables - (FS Template)	41.29B	41.79B	42.03B	41.6B	41.82B
Other Receivables	207M	191M	3.55B	3.83B	3.49B
Gross Property Plant And Equipment	266M	267M	268M	268M	269M
Accumulated Depreciation	-221M	-254M	-263M	-264M	-264M
Net Property Plant And Equipment	45.55M	12.64M	5.31M	3.98M	5.67M
Other Intangibles, Total	1	1	1	10.72M	7.18M
Other Current Assets, Total	3.17B	3.26B	-	-	-
Other Long-Term Assets, Total	1.2B	1.47B	1.69B	2.09B	2.37B
Total Assets	46.56B	47.42B	47.88B	48.14B	48.44B
Liabilities
Interest Bearing Deposits	25.88B	27.61B	28.17B	29.29B	29.75B
Deposits	25.88B	27.61B	28.17B	29.29B	29.75B
Accrued Expenses, Total	2.99B	3.37B	3.77B	4.62B	-
Short-Term Borrowings	531M	506M	545M	3.1B	-
Current Portion of Long-Term Debt	2.71B	2.81B	3.01B	1.14B	-
Long-Term Debt	9.04B	9.36B	9.68B	9.78B	15.49B
Long-Term Leases	35.69M	14.16M	11.84M	6.16M	-
Current Income Taxes Payable	969M	969M	969M	969M	-
Other Current Liabilities - (Brok / FS / Ins. / REIT Template)	798M	1.01B	1.22B	1.38B	-
Pension & Other Post Retirement Benefits	9.44M	10.82M	11.5M	14.09M	-
Other Non Current Liabilities	35.73B	35.96B	36.48B	36.28B	50.3B
Total Liabilities	78.7B	81.63B	83.87B	86.58B	95.54B
Common Stock, Total	2.22B	2.22B	2.22B	2.22B	2.22B
Retained Earnings	-34.37B	-36.42B	-38.21B	-40.66B	-49.31B
Total Common Equity	-32.15B	-34.2B	-35.99B	-38.44B	-47.1B
Minority Interest	19.95K	22.23K	22.54K	22.06K	21.84K
Total Equity	-32.15B	-34.2B	-35.99B	-38.44B	-47.1B
Total Liabilities And Equity	46.56B	47.42B	47.88B	48.14B	48.44B
Supplemental Items
ECS Total Shares Outstanding on Filing Date	222M	222M	222M	222M	222M
ECS Total Common Shares Outstanding	222M	222M	222M	222M	222M
Book Value / Share	-144.93	-154.19	-162.24	-173.31	-212.32
Tangible Book Value	-32.15B	-34.2B	-35.99B	-38.45B	-47.1B
Tangible Book Value Per Share	-144.93	-154.19	-162.24	-173.36	-212.35
Total Debt	12.33B	12.69B	13.25B	14.03B	15.49B
Net Debt	12.33B	12.69B	13.25B	14.03B	15.49B
Full Time Employees	57	55	49	79	-

Fiscal Period: December	2020 (BDT)	2021 (BDT)	2022 (BDT)	2023 (BDT)	2024 (BDT)
Net Income	-6.94B	-2.05B	-1.79B	-2.45B	-8.65B
Depreciation, Depletion & Amortization	44.68M	31.05M	8.93M	488K	517K
Total Depreciation, Depletion & Amortization	44.68M	31.05M	8.93M	488K	517K
Amortization of Deferred Charges, Total	-	-	-	5.28M	3.54M
Change in Other Net Operating Assets (Collected)	1.53B	3.44B	1.93B	1.13B	1.73B
Other Operating Activities	3.8B	-1.75B	-475M	1.03B	6.48B
Cash from Operations	-1.56B	-336M	-318M	-281M	-445M
Capital Expenditure	-27.7M	-614K	-3.52M	-11.6M	-
Sale of Property, Plant, and Equipment	-	-	-	-	391K
Investment in Marketable and Equity Securities, Total	31.82M	24.21M	137M	-10.8M	-139M
Other Investing Activities, Total	-	-	-	-	-
Cash from Investing	4.12M	23.6M	133M	-22.4M	-138M
Short Term Debt Issued, Total	249M	97.61M	64.32M	-	-
Long-Term Debt Issued, Total	666M	288M	288M	787M	586M
Total Debt Issued	915M	386M	352M	787M	586M
Short Term Debt Repaid, Total	-	-	-	-193M	-200K
Long-Term Debt Repaid, Total	-	-	-68.23M	-15.8M	-
Total Debt Repaid	-	-	-68.23M	-209M	-200K
Common Dividends Paid	-	-	-	-	-
Common & Preferred Stock Dividends Paid	-	-	-	-	-
Other Financing Activities, Total	-	-	1	-	-
Cash from Financing	915M	386M	284M	578M	586M
Miscellaneous Cash Flow Adjustments	-	-1	-	-	1
Net Change in Cash	-642M	73.18M	99.66M	275M	3.15M
Supplemental Items
Cash Interest Paid	4.39B	3.47B	3.12B	3.12B	2.67B
Cash Income Tax Paid (Refund)	13.84M	13.43M	-35.54M	16.47M	20.67M
Net Debt Issued / Repaid	915M	386M	284M	578M	586M

Fiscal Period: December	2020 (BDT)	2021 (BDT)	2022 (BDT)	2023 (BDT)	2024 (BDT)
Profitability
Return on Assets	-15.1	-4.37	-3.75	-5.11	-17.92
Return On Equity %	24.21	6.19	5.09	6.6	20.23
Return on Common Equity	24.21	6.19	5.09	6.6	20.23
Margin Analysis
Gross Profit Margin %	100.06	100.22	100.32	100.18	100.04
SG&A Margin	-3.07	-8.65	-13.65	-7.8	-2.28
Income From Continuing Operations Margin %	135.56	137.51	157.74	124.06	125.35
Net Income Margin %	135.56	137.51	157.74	124.06	125.35
Net Avail. For Common Margin %	135.56	137.51	157.74	124.06	125.35
Normalized Net Income Margin	84.59	84.49	97.49	76.83	78.11
Asset Turnover
Asset Turnover	-0.11	-0.03	-0.02	-0.04	-0.14
Short Term Liquidity
Current Ratio	1.32	1.25	1.21	1.12	1.52
Quick Ratio	1.22	1.16	1.21	1.12	1.52
Operating Cash Flow to Current Liabilities	-0.05	-0.01	-0.01	-0.01	-0.01
Long Term Solvency
Total Debt/Equity	-38.34	-37.1	-36.81	-36.49	-32.89
Total Debt / Total Capital	-62.19	-58.99	-58.25	-57.46	-49.01
LT Debt/Equity	-28.25	-27.41	-26.93	-25.46	-32.89
Long-Term Debt / Total Capital	-45.81	-43.57	-42.62	-40.08	-49.01
Total Liabilities / Total Assets	169.05	172.12	175.16	179.85	197.22
Tier 1 Capital Ratio %	-116.14	-111.35	-105.51	-96.36	-117.31
Total Capital Ratio %	-114.96	-110.15	-104.97	-96.36	-117.27
Growth Over Prior Year
Total Revenues, 1 Yr. Growth %	-81.49	-70.83	-24.25	74.84	249.32
Gross Profit, 1 Yr. Growth %	-81.48	-70.78	-24.18	74.6	248.92
Earnings From Cont. Operations, 1 Yr. Growth %	-75.23	-70.41	-13.11	37.5	252.54
Net Income, 1 Yr. Growth %	-75.23	-70.41	-13.11	37.5	252.54
Normalized Net Income, 1 Yr. Growth %	-75.2	-70.86	-12.59	37.79	254.71
Diluted EPS Before Extra, 1 Yr. Growth %	-75.23	-70.41	-13.11	37.5	252.54
Common Equity, 1 Yr. Growth %	27.54	6.39	5.22	6.82	22.51
Total Assets, 1 Yr. Growth %	2.61	1.86	0.91	0.54	0.63
Tangible Book Value, 1 Yr. Growth %	27.54	6.39	5.22	6.85	22.5
Cash From Operations, 1 Yr. Growth %	-23.74	-78.47	-5.45	-11.52	58.24
Capital Expenditures, 1 Yr. Growth %	-49.15	-97.78	472.2	230.01	-
Compound Annual Growth Rate Over Two Years
Total Revenues, 2 Yr. CAGR %	177.64	-76.76	-52.99	15.08	146.99
Gross Profit, 2 Yr. CAGR %	180.01	-76.74	-52.93	15.06	146.65
Earnings From Cont. Operations, 2 Yr. CAGR %	686.29	-72.93	-49.29	9.31	120.17
Net Income, 2 Yr. CAGR %	686.29	-72.93	-49.29	9.31	120.17
Normalized Net Income, 2 Yr. CAGR %	351.19	-73.12	-49.53	9.75	121.08
Diluted EPS Before Extra, 2 Yr. CAGR %	686.29	-72.93	-49.29	9.31	120.17
Common Equity, 2 Yr. CAGR %	237.54	16.49	5.8	6.02	14.4
Total Assets, 2 Yr. CAGR %	1.06	2.23	1.41	0.72	0.58
Tangible Book Value, 2 Yr. CAGR %	237.59	16.49	5.8	6.03	14.41
Cash From Operations, 2 Yr. CAGR %	8.42	-59.48	-54.88	-8.53	18.33
Capital Expenditures, 2 Yr. CAGR %	116.16	-89.38	-64.38	334.55	-
Compound Annual Growth Rate Over Three Years
Total Revenues, 3 Yr. CAGR %	82.76	31.01	-65.54	-27.17	66.56
Gross Profit, 3 Yr. CAGR %	83.88	31.83	-65.51	-27.14	66.46
Earnings From Cont. Operations, 3 Yr. CAGR %	161.52	163.5	-60.06	-29.29	61.5
Net Income, 3 Yr. CAGR %	161.52	163.5	-60.06	-29.29	61.5
Normalized Net Income, 3 Yr. CAGR %	139.03	81.02	-60.17	-29.47	62.26
Diluted EPS Before Extra, 3 Yr. CAGR %	161.52	163.5	-60.06	-29.29	61.5
Common Equity, 3 Yr. CAGR %	128.08	129.71	12.6	6.14	11.25
Total Assets, 3 Yr. CAGR %	1.21	1.33	1.81	1.12	0.69
Tangible Book Value, 3 Yr. CAGR %	128.14	129.74	12.6	6.15	11.26
Cash From Operations, 3 Yr. CAGR %	0.6	-36.75	-46.26	-43.53	9.8
Capital Expenditures, 3 Yr. CAGR %	-2.91	-53.03	-59.89	-25.18	-
Compound Annual Growth Rate Over Five Years
Total Revenues, 5 Yr. CAGR %	58.4	25.53	6.17	24.39	-24.24
Gross Profit, 5 Yr. CAGR %	58.95	26.13	6.62	24.84	-24.24
Earnings From Cont. Operations, 5 Yr. CAGR %	123.52	74.81	35.69	85.32	-20.95
Net Income, 5 Yr. CAGR %	123.52	74.81	35.69	85.32	-20.95
Normalized Net Income, 5 Yr. CAGR %	87.68	53.63	28.31	48.18	-20.95
Diluted EPS Before Extra, 5 Yr. CAGR %	123.52	74.81	35.69	85.32	-20.95
Common Equity, 5 Yr. CAGR %	71.05	71.26	67.75	68.6	13.32
Total Assets, 5 Yr. CAGR %	14.91	5.18	1.29	1.1	1.32
Tangible Book Value, 5 Yr. CAGR %	71.05	71.31	67.77	68.62	13.32
Cash From Operations, 5 Yr. CAGR %	5.72	-23.04	-27	-26.69	-26.31
Capital Expenditures, 5 Yr. CAGR %	8.76	-56.69	-34.99	14.37	-