Wednesday Dec 24, 2025
Wednesday Dec 24, 2025
Wednesday, 24 December 2025 03:39 - - {{hitsCtrl.values.hits}}
K Seeds Investments identified Commercial Credit and Finance PLC as the best performing Finance Company under the 1st category among the 28 listed Finance Companies in Sri Lanka through a ranking carried out based on their financial performance for the second quarter of 2025/26.
The report segregates the finance companies based on the size of their asset base and ranks them in their respective categories among their peers based on ten financial metrics, which are calculated from the quarterly financial statements.
Commercial Credit and Finance PLC topped the overall spectrum by belonging to “Category 1” (asset base > Rs. 100 billion). The categories 2, 3 and 4 represent the companies having an asset base between Rs. 50 to 100 billion, 20 to 50 billion and less than 20 billion respectively.
Finance companies demonstrated steady but cautious performance during the quarter, balancing the benefits of improving macroeconomic conditions and vehicle-import-led growth.
Supported by all these factors, Commercial Credit and Finance PLC managed to maintain their top rank in the series of ranking reports released by K Seeds Investments on the finance sector of Sri Lanka .The report ranks the finance companies according to their financial results released through interim reports on the Colombo Stock Exchange across 10 key performance indicators (KPIs) – cost to Income ratio, net profit margin, Impairment to loan book, return on equity , return on assets, net interest margin, credit to deposits, operating leverage, net profit growth and loan growth. These 10 KPIs are weighted equally and an overall ranking is arrived at, based on the aggregate score for each category.
