Financial Ratios Nations Trust Bank PLC

Stocks

NTB.N0000

LK0309N00001

Banks

End-of-day quote Colombo S.E.
- ^LKR	-

09-08	Nations Trust Bank plc Appoints Ananda Jayawardana as Board Audit Review Committee, Effective September 7, 2026	CI
08-13	Nations Trust Bank PLC Reports Earnings Results for the Second Quarter and Six Months Ended June 30, 2026	CI

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Published financial data: NATIONS TRUST BANK PLC

Annual

Quarterly

Halfyear

YTD

LTM

Fiscal Period: December	2021 (LKR)	2022 (LKR)	2023 (LKR)	2024 (LKR)	2025 (LKR)
Interest Income On Loans	28.66B	54.31B	70.56B	64.01B	70.35B
Interest Income, Total	28.66B	54.31B	70.56B	64.01B	70.35B
Interest On Deposits	14.58B	25.01B	35.61B	28.1B	31.57B
Interest Expense, Total	14.58B	25.01B	35.61B	28.1B	31.57B
Net Interest Income	14.08B	29.3B	34.95B	35.92B	38.78B
Income From Trading Activities	2.47B	14.23B	-1.27B	-1.71B	4.54B
Gain (Loss) on Sale of Assets	237K	-147K	4.16M	-24.74M	2.76M
Gain (Loss) on Sale of Invest. & Securities - (Rev)	509M	44.13M	472M	-3.14B	2.46B
Total Other Non Interest Income	6.21B	-4.71B	10.87B	13.36B	6.43B
Non Interest Income, Total	9.19B	9.57B	10.08B	8.49B	13.42B
Revenues Before Provison For Loan Losses	23.27B	38.87B	45.03B	44.4B	52.2B
Provision For Loan Losses	3.74B	13.84B	7.5B	-3.2B	-106M
Total Revenues	19.53B	25.03B	37.53B	47.6B	52.31B
Salaries And Other Employee Benefits	4.62B	6B	7.28B	8.46B	9.43B
Amort. of Goodwill & Intang. Assets	339M	279M	329M	331M	318M
Occupancy Expense	828M	731M	643M	634M	716M
Selling General & Admin Expenses, Total	95.54M	119M	314M	249M	360M
Total Other Non Interest Expense	5.23B	7.45B	10.65B	12.19B	13.08B
Non Interest Expense, Total	11.11B	14.58B	19.22B	21.86B	23.9B
EBT, Excl. Unusual Items	8.42B	10.45B	18.31B	25.74B	28.4B
EBT, Incl. Unusual Items	8.42B	10.45B	18.31B	25.74B	28.4B
Income Tax Expense	1.73B	3.22B	6.84B	8.93B	9.15B
Earnings From Continuing Operations	6.69B	7.23B	11.47B	16.8B	19.26B
Net Income to Company	6.69B	7.23B	11.47B	16.8B	19.26B
Net Income - (IS)	6.69B	7.23B	11.47B	16.8B	19.26B
Net Income to Common Incl Extra Items	6.69B	7.23B	11.47B	16.8B	19.26B
Net Income to Common Excl. Extra Items	6.69B	7.23B	11.47B	16.8B	19.26B
Per Share Items
Net EPS - Basic	20.04	21.65	34.37	50.38	57.26
Basic EPS - Continuing Operations	20.04	21.65	34.37	50.38	57.26
Basic Weighted Average Shares Outstanding	334M	334M	334M	334M	336M
Net EPS - Diluted	20.04	21.65	34.37	50.38	57.26
Diluted EPS - Continuing Operations	20.04	21.65	34.37	50.38	57.26
Diluted Weighted Average Shares Outstanding	334M	334M	334M	334M	336M
Normalized Basic EPS	15.76	19.56	34.28	48.23	52.78
Normalized Diluted EPS	15.76	19.56	34.28	48.23	52.78
Dividend Per Share	-	-	2.39	3.18	3.47
Payout Ratio	8.16	0	1.57	5.47	6.33
Supplemental Items
Effective Tax Rate - (Ratio)	20.5	30.8	37.34	34.71	32.2
Current Domestic Taxes	-	-	-	-	-
Total Current Taxes	2.89B	6.69B	7.84B	-	-
Deferred Domestic Taxes	-	-	-	-	-
Total Deferred Taxes	-1.16B	-3.48B	-999M	-	-
Normalized Net Income	5.26B	6.53B	11.44B	16.09B	17.75B
Non-Cash Pension Expense	55.9M	94.54M	179M	144M	161M
Supplemental Operating Expense Items
Stock-Based Comp., SG&A Exp. (Total)	-	-	158M	103M	174M
Total Stock-Based Compensation	-	-	158M	103M	174M

Fiscal Period: December	2021 (LKR)	2022 (LKR)	2023 (LKR)	2024 (LKR)	2025 (LKR)
Assets
Cash And Equivalents	13.53B	58.75B	41.16B	20.81B	19.86B
Investment Securities, Total	95.91B	90.25B	135B	171B	185B
Trading Asset Securities, Total	6.62B	3.84B	10.94B	17.42B	12.2B
Total investments	103B	94.09B	146B	188B	197B
Gross Loans	272B	269B	299B	315B	458B
Allowance For Loan Losses	-11.03B	-18.83B	-20.82B	-20.73B	-19.89B
Other Adjustments to Gross Loans	-13.54B	-8.97B	-7.28B	-6.48B	-7.71B
Net Loans	247B	241B	271B	287B	430B
Gross Property Plant And Equipment	9.78B	10.39B	10.77B	11.68B	12.83B
Accumulated Depreciation	-5.13B	-5.58B	-6.04B	-6.31B	-6.18B
Net Property Plant And Equipment	4.65B	4.81B	4.73B	5.37B	6.65B
Other Intangibles, Total	1.18B	1.29B	1.35B	1.41B	1.78B
Other Receivables	1.16B	2.08B	1.26B	1.15B	890M
Restricted Cash	6.81B	6.07B	1.7B	1.18B	2.05B
Other Current Assets, Total	337M	655M	1.31B	3.04B	685M
Deferred Tax Assets Long-Term (Collected)	611M	3.77B	3.14B	863M	855M
Deferred Charges Long-Term	545M	669M	811M	771M	870M
Other Long-Term Assets, Total	749M	1.53B	43.75B	35.25B	39.56B
Total Assets	380B	415B	516B	546B	700B
Liabilities
Accounts Payable, Total	3.08B	4.44B	5.63B	5.75B	5.73B
Accrued Expenses, Total	180M	258M	412M	520M	660M
Interest Bearing Deposits	235B	270B	314B	347B	463B
Non-Interest Bearing Deposits	33.23B	29.5B	34.66B	38.18B	41.36B
Total Deposits	268B	299B	348B	385B	505B
Short-Term Borrowings	6.97B	1.86B	49.7B	27.26B	40.27B
Current Portion of Long-Term Debt	4.49B	7.72B	9.52B	19.71B	26.88B
Current Portion of Leases	-	-	-	-	553M
Long-Term Debt	45.9B	40.6B	22.94B	13.48B	7.84B
Long-Term Leases	1.4B	1.43B	1.35B	1.44B	1.15B
Current Income Taxes Payable	2.46B	5.24B	5.67B	4.64B	5.63B
Deferred Tax Liability Current	-	-	-	-	-
Other Current Liabilities - (Bank / Utility Template)	463M	224M	975M	285M	550M
Pension & Other Post Retirement Benefits	734M	768M	982M	1.16B	1.37B
Deferred Tax Liability Non-Current	-	-	-	-	-
Other Non Current Liabilities	5.21B	6.94B	9.41B	6.7B	7.99B
Total Liabilities	339B	369B	455B	466B	603B
Common Stock, Total	9.41B	10.4B	11.43B	12.11B	13.01B
Retained Earnings	29.96B	34.26B	44.41B	59.53B	76.62B
Comprehensive Income and Other	796M	1.38B	5.29B	7.84B	7.28B
Total Common Equity	40.16B	46.04B	61.13B	79.48B	96.92B
Total Equity	40.16B	46.04B	61.13B	79.48B	96.92B
Total Liabilities And Equity	380B	415B	516B	546B	700B
Supplemental Items
ECS Total Shares Outstanding on Filing Date	333M	333M	333M	333M	333M
ECS Total Common Shares Outstanding	333M	333M	333M	333M	333M
Book Value / Share	120.44	138.08	183.32	238.36	290.66
Tangible Book Value	38.98B	44.75B	59.77B	78.07B	95.13B
Tangible Book Value Per Share	116.91	134.22	179.26	234.13	285.32
Total Debt	58.76B	51.61B	83.52B	61.89B	76.71B
Deposits at Interest - Cash	10.49B	52.59B	27.05B	8.74B	5.79B
Debt Equivalent of Unfunded Proj. Benefit Obligation	842M	954M	1.25B	1.47B	1.67B
Net Debt	35.61B	-12.47B	29.92B	21.26B	42.55B
Full Time Employees	2.27K	2.16K	2.24K	2.28K	2.21K
Number Of Offices	96	96	96	95	90

Fiscal Period: December	2021 (LKR)	2022 (LKR)	2023 (LKR)	2024 (LKR)	2025 (LKR)
Net Income	6.69B	7.23B	11.47B	16.8B	19.26B
Depreciation, Depletion & Amortization	830M	733M	645M	634M	716M
Amortization of Goodwill and Intangible Assets - (CF)	-	-	-	-	-
Total Depreciation, Depletion & Amortization	830M	733M	645M	634M	716M
Amortization of Deferred Charges, Total	339M	279M	329M	331M	318M
(Gain) Loss On Sale of Asset - (CF)	-237K	147K	-4.16M	24.74M	-2.76M
(Gain) Loss on Sale of Investments - (CF)	437M	3.75B	2.05B	-5.9B	-3.16B
Total Asset Writedown	1K	-	-	-	-
Provision for Credit Losses	2.99B	9.83B	5.65B	1.76B	197M
Change in Trading Asset Securities	970M	37.26B	-53.22B	-25.35B	-
Change in Other Net Operating Assets (Collected)	-37.2B	-6.88B	-23.8B	-33.75B	-112B
Other Operating Activities	2.9B	24.76B	-2.28B	-7.13B	6.93B
Cash from Operations	-22.04B	76.96B	-59.16B	-52.58B	-88.03B
Capital Expenditure	-52.63M	-279M	-257M	-455M	-1.23B
Sale of Property, Plant, and Equipment	314K	8K	8.26M	3.14M	3.87M
Purchase / Sale of Intangible Assets	-292M	-389M	-398M	-624M	-793M
Investment in Marketable and Equity Securities, Total	-	-	-	-	-16.82B
Cash from Investing	-344M	-668M	-646M	-1.08B	-18.83B
Long-Term Debt Issued, Total	10.83B	1.05B	1.35B	1.02B	933M
Total Debt Issued	10.83B	1.05B	1.35B	1.02B	933M
Long-Term Debt Repaid, Total	-5.45B	-22.22B	-17.12B	-10.91B	-1.34B
Total Debt Repaid	-5.45B	-22.22B	-17.12B	-10.91B	-1.34B
Issuance of Common Stock	-	-	-	-	-
Common Dividends Paid	-546M	-184K	-180M	-919M	-1.22B
Common & Preferred Stock Dividends Paid	-546M	-184K	-180M	-919M	-1.22B
Net Increase (Decrease) in Deposit Accounts - (CF)	28.55B	-10.88B	59.95B	46.17B	106B
Other Financing Activities, Total	-1.65B	-1.4B	-1.25B	-949M	-609M
Cash from Financing	31.73B	-33.44B	42.75B	34.41B	103B
Foreign Exchange Rate Adjustments	-	-	-	-	505M
Miscellaneous Cash Flow Adjustments	-	-	1K	-	-
Net Change in Cash	9.34B	42.84B	-17.06B	-19.25B	-2.97B
Supplemental Items
Cash Interest Paid	15.52B	20.55B	36.49B	29.06B	25.81B
Cash Income Tax Paid (Refund)	1.75B	3.91B	7.43B	8.74B	7.89B
Net Debt Issued / Repaid	5.37B	-21.16B	-15.77B	-9.89B	-411M

Fiscal Period: December	2021 (LKR)	2022 (LKR)	2023 (LKR)	2024 (LKR)	2025 (LKR)
Profitability
Return on Assets	1.87	1.82	2.46	3.17	3.09
Return On Equity %	17.78	16.77	21.41	23.9	21.84
Return on Common Equity	17.78	16.77	21.41	23.9	21.84
Shareholders Value Added	2.18B	2.06B	5.04B	8.37B	8.67B
Margin Analysis
SG&A Margin	28.39	27.37	21.96	19.63	20.09
Net Interest Income / Total Revenues %	72.09	117.09	93.12	75.46	74.14
EBT Excl. Non-Recurring Items Margin %	43.12	41.74	48.78	54.07	54.3
Income From Continuing Operations Margin %	34.28	28.88	30.56	35.3	36.82
Net Income Margin %	34.28	28.88	30.56	35.3	36.82
Net Avail. For Common Margin %	34.28	28.88	30.56	35.3	36.82
Normalized Net Income Margin	26.95	26.09	30.49	33.79	33.94
Asset quality
Nonperforming Loans / Total Loans %	5.52	7.25	7.23	6.08	3.8
Nonperforming Loans / Total Assets %	3.95	4.7	4.19	3.51	2.48
Nonperforming Assets / Total Assets %	3.95	4.7	4.19	3.51	2.48
NPAs / Loans and OREO	5.52	7.25	7.23	6.08	3.8
NPAs / Equity	37.36	42.39	35.35	24.08	17.94
Allowance for Credit Losses / Net Charge-offs %	-9.58K	1.23K	805.25	2.63K	5.54K
Allowance for Credit Losses / Nonperforming Loans %	73.5	96.49	96.36	108.3	114.37
Allowance for Credit Losses / Total Loans %	4.05	7	6.96	6.59	4.34
Provision for Loan Losses / Net Charge-offs %	-3.25K	906.52	290.08	-405.54	-29.59
Capital And Funding
Total Average Common Equity / Total Average Assets %	10.49	10.85	11.51	13.24	14.16
Total Average Equity / Total Average Assets %	10.49	10.85	11.51	13.24	14.16
Total Equity + Allowance for Loan Losses / Total Loans %	18.82	24.11	27.4	31.85	25.5
Gross Loans / Total Deposits %	101.31	89.86	85.83	81.67	90.73
Net Loans / Total Deposits %	92.16	80.57	77.77	74.61	85.26
Tier 1 Capital Ratio %	15.31	14.76	18.14	21.47	19.61
Total Capital Ratio %	18.01	16.86	19.68	22.66	20.72
Core Tier 1 Capital Ratio	15.31	14.76	18.14	21.47	19.61
Tier 2 Capital Ratio	2.69	2.1	1.55	1.18	1.11
Coverage Ratio	73.5	96.49	96.36	108.3	114.37
Interbank Ratio	9.41	135.49	42.84	24.8	3.27
Fixed Charges Coverage
EBT + Interest Expense / Interest Expense	1.58	1.42	1.51	1.92	1.9
Growth Over Prior Year
Net Interest Income, 1 Yr. Growth %	2.97	108.14	19.28	2.76	7.97
Non Interest Income, 1 Yr. Growth %	30.83	4.08	5.38	-15.82	58.15
Provision For Loan Losses, 1 Yr. Growth %	-2.72	269.9	-45.82	-142.62	-96.67
Total Revenues, 1 Yr. Growth %	15.88	28.15	49.98	26.82	9.89
Earnings From Cont. Operations, 1 Yr. Growth %	65.07	7.99	58.7	46.48	14.61
Net Income, 1 Yr. Growth %	65.07	7.99	58.7	46.48	14.61
Normalized Net Income, 1 Yr. Growth %	38.97	24.05	75.27	40.58	10.36
Diluted EPS Before Extra, 1 Yr. Growth %	65.07	7.99	58.7	46.48	14.62
Dividend Per Share, 1 Yr. Growth %	-	-	-	32.69	9.23
Gross Loans, 1 Yr. Growth %	19.95	-1.09	11.15	5.19	45.58
Allowance For Loan Losses, 1 Yr. Growth %	28.57	70.74	10.57	-0.45	-4.04
Net Loans, 1 Yr. Growth %	17.72	-2.51	12.31	6.06	49.76
Non Performing Loans, 1 Yr. Growth %	-38.95	30.07	10.72	-11.43	-9.14
Non Performing Assets, 1 Yr. Growth %	-38.95	30.07	10.72	-11.43	-9.14
Total Assets, 1 Yr. Growth %	12.3	9.32	24.39	5.71	28.36
Total Deposits, 1 Yr Growth %	11.22	11.52	16.36	10.55	31.05
Tangible Book Value, 1 Yr. Growth %	14.99	14.8	33.55	30.61	21.86
Common Equity, 1 Yr. Growth %	14.33	14.65	32.77	30.02	21.94
Total Equity, 1 Yr. Growth %	14.33	14.65	32.77	30.02	21.94
Compound Annual Growth Rate Over Two Years
Net Interest Income, 2 Yr. CAGR %	-6.59	46.39	57.57	10.71	5.33
Non Interest Income, 2 Yr. CAGR %	19.68	16.69	4.72	-5.81	15.39
Provision For Loan Losses, 2 Yr. CAGR %	6.48	89.7	41.57	-51.95	-88.1
Total Revenues, 2 Yr. CAGR %	0.71	21.86	38.64	37.91	18.05
Earnings From Cont. Operations, 2 Yr. CAGR %	34.26	33.51	30.91	52.47	29.57
Net Income, 2 Yr. CAGR %	34.26	33.51	30.91	52.47	29.57
Normalized Net Income, 2 Yr. CAGR %	20.66	31.3	47.46	56.97	24.56
Diluted EPS Before Extra, 2 Yr. CAGR %	34.27	33.55	30.92	52.52	29.03
Dividend Per Share, 2 Yr. CAGR %	-	-	-	-	20.39
Gross Loans, 2 Yr. CAGR %	5.25	8.92	4.85	8.13	23.75
Allowance For Loan Losses, 2 Yr. CAGR %	20.59	48.16	37.4	4.92	-2.26
Net Loans, 2 Yr. CAGR %	4.45	7.13	4.64	9.14	26.03
Non Performing Loans, 2 Yr. CAGR %	-23.24	-10.89	20.01	-0.97	-10.29
Non Performing Assets, 2 Yr. CAGR %	-23.24	-10.89	20.01	-0.97	-10.29
Total Assets, 2 Yr. CAGR %	8.01	10.8	16.61	14.67	16.48
Total Deposits, 2 Yr CAGR %	8.63	11.37	13.91	13.42	20.36
Tangible Book Value, 2 Yr. CAGR %	13.96	14.9	23.82	32.07	26.16
Common Equity, 2 Yr. CAGR %	13.1	14.49	23.37	31.39	25.92
Total Equity, 2 Yr. CAGR %	13.1	14.49	23.37	31.39	25.92
Compound Annual Growth Rate Over Three Years
Net Interest Income, 3 Yr. CAGR %	-2.45	22	36.73	36.64	9.79
Non Interest Income, 3 Yr. CAGR %	14.36	14.23	12.79	-2.63	11.95
Provision For Loan Losses, 3 Yr. CAGR %	4.56	61.26	24.93	-5.12	-80.27
Total Revenues, 3 Yr. CAGR %	2.68	9.14	30.59	34.58	27.86
Earnings From Cont. Operations, 3 Yr. CAGR %	21.83	24.86	41.43	35.91	38.63
Net Income, 3 Yr. CAGR %	21.83	24.86	41.43	35.91	38.63
Normalized Net Income, 3 Yr. CAGR %	12.85	21.78	44.57	45.13	39.58
Diluted EPS Before Extra, 3 Yr. CAGR %	22.53	24.89	41.46	35.94	38.28
Dividend Per Share, 3 Yr. CAGR %	-	-	12.1	-	-
Gross Loans, 3 Yr. CAGR %	4.38	3.09	9.66	4.97	19.4
Allowance For Loan Losses, 3 Yr. CAGR %	24.19	35.41	34.39	23.41	1.84
Net Loans, 3 Yr. CAGR %	3.76	2.08	8.83	5.11	21.28
Non Performing Loans, 3 Yr. CAGR %	-11.99	-8.49	-4.2	8.45	-3.77
Non Performing Assets, 3 Yr. CAGR %	-11.99	-8.49	-4.2	8.45	-3.77
Total Assets, 3 Yr. CAGR %	5.31	8.44	15.16	12.86	19.06
Total Deposits, 3 Yr CAGR %	5.06	9.59	13.01	12.78	19.02
Tangible Book Value, 3 Yr. CAGR %	14.82	14.24	20.81	26.05	28.58
Common Equity, 3 Yr. CAGR %	14.07	13.61	20.28	25.55	28.16
Total Equity, 3 Yr. CAGR %	14.07	13.61	20.28	25.55	28.16
Compound Annual Growth Rate Over Five Years
Net Interest Income, 5 Yr. CAGR %	7.54	19.73	18.18	17.36	23.18
Non Interest Income, 5 Yr. CAGR %	18.55	13.83	10.4	5.75	13.82
Provision For Loan Losses, 5 Yr. CAGR %	40.65	66.28	18.03	-0.64	-51.21
Total Revenues, 5 Yr. CAGR %	8.43	9.6	15.79	19.85	25.43
Earnings From Cont. Operations, 5 Yr. CAGR %	18.46	16.48	25.38	35.24	36.56
Net Income, 5 Yr. CAGR %	18.46	16.48	25.38	35.24	36.56
Normalized Net Income, 5 Yr. CAGR %	14.17	14.13	25.59	34.8	36.21
Diluted EPS Before Extra, 5 Yr. CAGR %	14.72	13.6	25.83	35.29	36.37
Dividend Per Share, 5 Yr. CAGR %	-	-	-	10.2	15.35
Gross Loans, 5 Yr. CAGR %	11.13	6.08	4.57	5.08	15.09
Allowance For Loan Losses, 5 Yr. CAGR %	31	42.12	29.31	22.27	18.32
Net Loans, 5 Yr. CAGR %	10.56	5.25	4.11	4.85	15.41
Non Performing Loans, 5 Yr. CAGR %	30.4	29.66	-0.37	-5.55	-6.68
Non Performing Assets, 5 Yr. CAGR %	30.4	29.66	-0.37	-5.55	-6.68
Total Assets, 5 Yr. CAGR %	12.44	9.17	9.69	10.89	15.68
Total Deposits, 5 Yr CAGR %	12.11	9.02	8.51	11.1	15.89
Tangible Book Value, 5 Yr. CAGR %	19.3	17.11	18.34	21.06	22.92
Common Equity, 5 Yr. CAGR %	18.32	16.48	17.7	20.41	22.51
Total Equity, 5 Yr. CAGR %	18.32	16.48	17.7	20.41	22.51