INTERNATIONAL LEASING AND FINANCIAL SERVICES LIMITED

Income Statement International Leasing and Financial Services Limited

Stocks

ILFSL

BD0144ILFSL9

Corporate Financial Services

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

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

c8205871385a.C6nOM0D2aL7FsPdK6IoezgdEqhWN9hcWFaEBouNNgNs.Wu2XBze3Hs6ugc9-n7xUrUBw9WHquX4vW5Nl9rYE9O9g2YdmdpMK7ryJvg

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	192.62Cr	173.19Cr	136.24Cr	107.58Cr	3.22Cr
Interest Expense, Total	438.88Cr	346.56Cr	311.84Cr	266.87Cr	279.92Cr
Net Interest Income	-246.26Cr	-173.38Cr	-175.6Cr	-159.28Cr	-276.7Cr
Commission and Fees	9.11Cr	17Cr	9.02Cr	4.6Cr	4.15Cr
Other Revenues, Total	7L	3L	28.12T	5L	-30Cr
Revenues Before Provison For Loan Losses	-237.08Cr	-156.79Cr	-166.58Cr	-154.64Cr	-302.4Cr
Provision For Loan Losses	275.04Cr	-7.39Cr	-53Cr	43Cr	387.97Cr
Total Revenues	-512.11Cr	-149.4Cr	-113.17Cr	-197.86Cr	-690.37Cr
Salaries And Other Employee Benefits	13Cr	11Cr	9.92Cr	9.4Cr	10Cr
Cost of Services Provided, Total	3.42Cr	2.44Cr	5.89Cr	6.38Cr	5.81Cr
Depreciation & Amortization - (IS) - (Collected)	4.67Cr	3.53Cr	1.46Cr	1.07Cr	79.51L
Other Operating Expenses	1.7Cr	2.32Cr	2.45Cr	2.33Cr	2.67Cr
Total Operating Expenses	22Cr	19Cr	20Cr	19Cr	19Cr
Operating Income	-534.51Cr	-168.5Cr	-132.89Cr	-217.04Cr	-709.84Cr
Other Non Operating Income (Expenses)	-158.62Cr	-33Cr	-44Cr	-26Cr	-152.93Cr
EBT, Excl. Unusual Items	-693.13Cr	-201.95Cr	-176.53Cr	-243.23Cr	-862.77Cr
Gain (Loss) on Sale of Investments	2.21Cr	-29.89L	-10.89L	-57L	15.51L
Gain (Loss) on Sale of Assets	-7.92T	-	13.31L	30.64T	68T
EBT, Incl. Unusual Items	-690.92Cr	-202.25Cr	-176.5Cr	-243.8Cr	-862.61Cr
Income Tax Expense	3.3Cr	3.19Cr	2.01Cr	1.66Cr	2.74Cr
Earnings From Continuing Operations	-694.23Cr	-205.44Cr	-178.51Cr	-245.46Cr	-865.35Cr
Net Income to Company	-694.23Cr	-205.44Cr	-178.51Cr	-245.46Cr	-865.35Cr
Minority Interest	-421	-2.28T	64	540	220
Net Income - (IS)	-694.23Cr	-205.44Cr	-178.51Cr	-245.46Cr	-865.35Cr
Net Income to Common Incl Extra Items	-694.23Cr	-205.44Cr	-178.51Cr	-245.46Cr	-865.35Cr
Net Income to Common Excl. Extra Items	-694.23Cr	-205.44Cr	-178.51Cr	-245.46Cr	-865.35Cr
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	22Cr	22Cr	22Cr	22Cr	22Cr
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	22Cr	22Cr	22Cr	22Cr	22Cr
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	-	52.4L	53.25L	67.69L	2.59Cr
Total Current Taxes	-	52.4L	53.25L	67.69L	2.59Cr
Deferred Domestic Taxes	-	-55.81L	-43.68L	8L	14.64L
Total Deferred Taxes	-	-55.81L	-43.68L	8L	14.64L
Normalized Net Income	-433.21Cr	-126.22Cr	-110.33Cr	-152.02Cr	-539.23Cr
Non-Cash Pension Expense	19.16L	13.81L	18.54L	25.91L	43.37L

Fiscal Period: December	2020 (BDT)	2021 (BDT)	2022 (BDT)	2023 (BDT)	2024 (BDT)
Assets
Cash And Equivalents	8L	3L	3L	4L	4L
Long-Term Investments - (FS Template)	64Cr	70Cr	60Cr	61Cr	75Cr
Loans and Lease Receivables - (FS Template)	4.13TCr	4.18TCr	4.2TCr	4.16TCr	4.18TCr
Other Receivables	21Cr	19Cr	355.42Cr	382.88Cr	349.15Cr
Gross Property Plant And Equipment	27Cr	27Cr	27Cr	27Cr	27Cr
Accumulated Depreciation	-22Cr	-25Cr	-26Cr	-26Cr	-26Cr
Net Property Plant And Equipment	4.56Cr	1.26Cr	53.11L	39.75L	56.73L
Other Intangibles, Total	1	1	1	1.07Cr	71.82L
Other Current Assets, Total	317.38Cr	326.36Cr	-	-	-
Other Long-Term Assets, Total	120.26Cr	147.16Cr	169.32Cr	209.13Cr	236.78Cr
Total Assets	4.66TCr	4.74TCr	4.79TCr	4.81TCr	4.84TCr
Liabilities
Interest Bearing Deposits	2.59TCr	2.76TCr	2.82TCr	2.93TCr	2.98TCr
Deposits	2.59TCr	2.76TCr	2.82TCr	2.93TCr	2.98TCr
Accrued Expenses, Total	299.1Cr	337.03Cr	376.94Cr	461.87Cr	-
Short-Term Borrowings	53Cr	51Cr	54Cr	310.4Cr	-
Current Portion of Long-Term Debt	271.46Cr	280.99Cr	300.92Cr	113.76Cr	-
Long-Term Debt	904.46Cr	935.95Cr	968.04Cr	977.97Cr	1.55TCr
Long-Term Leases	3.57Cr	1.42Cr	1.18Cr	61.59L	-
Current Income Taxes Payable	97Cr	97Cr	97Cr	97Cr	-
Other Current Liabilities - (Brok / FS / Ins. / REIT Template)	80Cr	101.2Cr	121.59Cr	138.17Cr	-
Pension & Other Post Retirement Benefits	94.41L	1.08Cr	1.15Cr	1.41Cr	-
Other Non Current Liabilities	3.57TCr	3.6TCr	3.65TCr	3.63TCr	5.03TCr
Total Liabilities	7.87TCr	8.16TCr	8.39TCr	8.66TCr	9.55TCr
Common Stock, Total	221.81Cr	221.81Cr	221.81Cr	221.81Cr	221.81Cr
Retained Earnings	-3.44TCr	-3.64TCr	-3.82TCr	-4.07TCr	-4.93TCr
Total Common Equity	-3.21TCr	-3.42TCr	-3.6TCr	-3.84TCr	-4.71TCr
Minority Interest	19.95T	22.23T	22.54T	22.06T	21.84T
Total Equity	-3.21TCr	-3.42TCr	-3.6TCr	-3.84TCr	-4.71TCr
Total Liabilities And Equity	4.66TCr	4.74TCr	4.79TCr	4.81TCr	4.84TCr
Supplemental Items
ECS Total Shares Outstanding on Filing Date	22Cr	22Cr	22Cr	22Cr	22Cr
ECS Total Common Shares Outstanding	22Cr	22Cr	22Cr	22Cr	22Cr
Book Value / Share	-144.93	-154.19	-162.24	-173.31	-212.32
Tangible Book Value	-3.21TCr	-3.42TCr	-3.6TCr	-3.85TCr	-4.71TCr
Tangible Book Value Per Share	-144.93	-154.19	-162.24	-173.36	-212.35
Total Debt	1.23TCr	1.27TCr	1.32TCr	1.4TCr	1.55TCr
Net Debt	1.23TCr	1.27TCr	1.32TCr	1.4TCr	1.55TCr
Full Time Employees	57	55	49	79	-

Fiscal Period: December	2020 (BDT)	2021 (BDT)	2022 (BDT)	2023 (BDT)	2024 (BDT)
Net Income	-694.23Cr	-205.44Cr	-178.51Cr	-245.46Cr	-865.35Cr
Depreciation, Depletion & Amortization	4.47Cr	3.1Cr	89.32L	5L	5L
Total Depreciation, Depletion & Amortization	4.47Cr	3.1Cr	89.32L	5L	5L
Amortization of Deferred Charges, Total	-	-	-	52.8L	35.38L
Change in Other Net Operating Assets (Collected)	153.2Cr	344.23Cr	193.3Cr	113.28Cr	172.81Cr
Other Operating Activities	380.46Cr	-175.49Cr	-47Cr	103.49Cr	647.64Cr
Cash from Operations	-156.1Cr	-34Cr	-32Cr	-28Cr	-44Cr
Capital Expenditure	-2.77Cr	-6L	-35.16L	-1.16Cr	-
Sale of Property, Plant, and Equipment	-	-	-	-	4L
Investment in Marketable and Equity Securities, Total	3.18Cr	2.42Cr	14Cr	-1.08Cr	-14Cr
Other Investing Activities, Total	-	-	-	-	-
Cash from Investing	41.17L	2.36Cr	13Cr	-2.24Cr	-14Cr
Short Term Debt Issued, Total	25Cr	9.76Cr	6.43Cr	-	-
Long-Term Debt Issued, Total	67Cr	29Cr	29Cr	79Cr	59Cr
Total Debt Issued	91Cr	39Cr	35Cr	79Cr	59Cr
Short Term Debt Repaid, Total	-	-	-	-19Cr	-2L
Long-Term Debt Repaid, Total	-	-	-6.82Cr	-1.58Cr	-
Total Debt Repaid	-	-	-6.82Cr	-21Cr	-2L
Common Dividends Paid	-	-	-	-	-
Common & Preferred Stock Dividends Paid	-	-	-	-	-
Other Financing Activities, Total	-	-	1	-	-
Cash from Financing	91Cr	39Cr	28Cr	58Cr	59Cr
Miscellaneous Cash Flow Adjustments	-	-1	-	-	1
Net Change in Cash	-64Cr	7.32Cr	9.97Cr	27Cr	31.54L
Supplemental Items
Cash Interest Paid	438.88Cr	346.56Cr	311.84Cr	311.84Cr	266.87Cr
Cash Income Tax Paid (Refund)	1.38Cr	1.34Cr	-3.55Cr	1.65Cr	2.07Cr
Net Debt Issued / Repaid	91Cr	39Cr	28Cr	58Cr	59Cr

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	-