DSE : BDFINANCE
Bangladesh Finance PLC. — Financial statements
Miscellaneous business Credit Institutions · Bangladesh
Last price 11.2 BDT (At close: Oct 28, 2026) · Market cap 2.11B
Latest research: Bangladesh Finance financial analysis: negative equity, -31.96% CAR, 13.75% NPL and negative net interest income (Oct 2026) · Bangladesh Finance: negative equity of BDT 5.32bn, interest expense 3.97 times interest income, and a 2025 profit built on provision write-backs
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Financial statements
Income statement
Fiscal year January - December; amounts in BDT.
| TTM | FY2025 | FY2024 | FY2023 | FY2022 | FY2021 | |
|---|---|---|---|---|---|---|
| Interest and Dividend Income | -228.04M | -45.10M | 1.01B | 1.23B | 1.76B | 1.98B |
| Total Interest Expense | 1.51B | 1.54B | 1.53B | 1.08B | 1.03B | 1.00B |
| Net Interest Income | -1.74B | -1.59B | -528.31M | 149.44M | 729.56M | 979.28M |
| Commissions and Fees | 44.59M | 31.51M | 51.79M | 69.80M | 109.70M | 123.72M |
| Other Revenue | 1.07M | 1.07M | 6.13M | 8.22M | 26.25M | 5.12M |
| Revenue Before Loan Losses | -1.70B | -1.55B | -470.39M | 227.46M | 865.51M | 1.11B |
| Provision for Loan Losses | 330.87M | 330.87M | 254.32M | -90.00M | 20.00M | 30.00M |
| Revenue | -2.03B | -1.88B | -724.71M | 317.46M | 845.51M | 1.08B |
| Salaries & Employee Benefits | 255.81M | 242.09M | 226.62M | 219.98M | 223.39M | 165.61M |
| Cost of Services Provided | 37.13M | 39.99M | 37.92M | 42.62M | 49.35M | 44.12M |
| Other Operating Expenses | 7.09M | 12.51M | -8.79M | -38.13M | 14.32M | 9.00M |
| Total Operating Expenses | 358.40M | 354.34M | 315.43M | 293.00M | 347.29M | 269.32M |
| Operating Income | -2.39B | -2.24B | -1.04B | 24.47M | 498.22M | 808.79M |
| EBT Excluding Unusual Items | -2.39B | -2.24B | -1.04B | 26.47M | 499.72M | 805.29M |
| Gain (Loss) on Sale of Investments | 2.44B | 2.39B | -7.59B | -1.07B | -186.33M | -281.86M |
| Pretax Income | 53.20M | 154.90M | -8.63B | -1.05B | 313.38M | 523.43M |
| Income Tax Expense | -192.13M | -84.84M | -694.72M | -3.95M | 8.66M | 199.64M |
| Earnings From Continuing Ops. | 245.33M | 239.74M | -7.94B | -1.04B | 304.73M | 323.80M |
| Minority Interest in Earnings | -1.84M | -16.07M | 104.70M | -11.35M | -68.71M | -67.95M |
| Net Income | 243.49M | 223.67M | -7.83B | -1.05B | 236.02M | 255.84M |
| Net Income to Common | 243.49M | 223.67M | -7.83B | -1.05B | 236.02M | 255.84M |
| Shares Outstanding (Basic) | 185.35M | 188.24M | 188.24M | 188.24M | 188.24M | 188.24M |
| Shares Outstanding (Diluted) | 185.35M | 188.24M | 188.24M | 188.24M | 188.24M | 188.24M |
| EPS (Basic) | 1.31 | 1.19 | -41.61 | -5.60 | 1.25 | 1.36 |
| EPS (Diluted) | 1.31 | 1.19 | -41.61 | -5.60 | 1.25 | 1.36 |
| Free Cash Flow | -155.14M | -258.32M | -127.31M | 236.07M | 334.84M | 1.14B |
| Free Cash Flow Per Share | -0.84 | -1.37 | -0.68 | 1.25 | 1.78 | 6.03 |
| Dividend Per Share | 1.00 | 0.57 | ||||
| Operating Margin | 7.71% | 58.93% | 75.02% | |||
| Profit Margin | -331.95% | 27.91% | 23.73% | |||
| Free Cash Flow Margin | 74.36% | 39.60% | 105.30% | |||
| Effective Tax Rate | 2.76% | 38.14% |
Balance sheet
Fiscal year January - December; amounts in BDT.
| TTM | FY2025 | FY2024 | FY2023 | FY2022 | FY2021 | |
|---|---|---|---|---|---|---|
| Cash & Equivalents | 1.47B | 1.44B | 1.74B | 1.80B | 1.69B | 1.56B |
| Long-Term Investments | 977.02M | 864.07M | 1.52B | 1.41B | 1.16B | 1.01B |
| Loans & Lease Receivables | 13.54B | 13.86B | 14.69B | 14.60B | 14.01B | 13.69B |
| Other Receivables | 51.60M | 86.23M | 247.12M | 248.27M | 281.68M | |
| Property, Plant & Equipment | 722.78M | 736.09M | 697.96M | 732.49M | 624.79M | 544.16M |
| Other Current Assets | 56.84M | 70.70M | 66.91M | 57.25M | 66.30M | |
| Long-Term Deferred Tax Assets | 790.19M | 674.94M | 88.73M | 69.52M | 51.26M | |
| Other Long-Term Assets | 2.73B | 1.38B | 1.39B | 1.30B | 1.28B | 1.27B |
| Total Assets | 19.44B | 19.19B | 20.86B | 20.25B | 19.13B | 18.47B |
| Interest Bearing Deposits | 8.64B | 8.52B | 8.62B | 8.86B | 9.79B | 9.55B |
| Total Deposits | 8.64B | 8.52B | 8.62B | 8.86B | 9.79B | 9.55B |
| Accrued Expenses | 681.47M | 439.24M | 142.79M | 141.01M | 154.02M | |
| Short-Term Debt | 1.73B | 2.31B | 2.70B | 1.73B | 1.44B | |
| Current Portion of Long-Term Debt | 305.73M | 192.37M | 130.12M | 290.88M | 486.71M | |
| Long-Term Debt | 4.14B | 2.10B | 2.22B | 2.35B | 1.13B | 921.95M |
| Long-Term Leases | 16.55M | 12.03M | 27.15M | 40.45M | 18.87M | |
| Long-Term Unearned Revenue | 17.89M | 20.73M | 24.80M | 18.78M | 17.25M | |
| Current Income Taxes Payable | 28.80M | 51.67M | 65.23M | 175.50M | 231.59M | |
| Other Current Liabilities | 348.23M | 235.76M | 305.25M | 205.45M | 31.18M | |
| Long-Term Deferred Tax Liabilities | 85.91M | 45.21M | 46.29M | 17.40M | 18.69M | |
| Pension & Post-Retirement Benefits | 3.43M | 7.69M | 26.90M | 27.69M | 22.11M | |
| Other Long-Term Liabilities | 11.70B | 10.41B | 11.98B | 2.91B | 1.79B | 1.93B |
| Total Liabilities | 24.48B | 24.25B | 26.12B | 17.58B | 15.35B | 14.82B |
| Common Stock | 1.88B | 1.88B | 1.88B | 1.88B | 1.88B | 1.78B |
| Retained Earnings | -7.89B | -7.94B | -8.16B | -338.58M | 952.00M | 927.68M |
| Comprehensive Income & Other | 583.74M | 584.64M | 624.13M | 625.92M | 442.84M | 444.25M |
| Total Common Equity | -5.43B | -5.47B | -5.66B | 2.17B | 3.28B | 3.15B |
| Minority Interest | 392.28M | 411.22M | 396.28M | 500.98M | 504.93M | 504.80M |
| Shareholders' Equity | -5.04B | -5.06B | -5.26B | 2.67B | 3.78B | 3.65B |
| Total Liabilities & Equity | 19.44B | 19.19B | 20.86B | 20.25B | 19.13B | 18.47B |
| Total Debt | 4.14B | 4.15B | 4.73B | 5.20B | 3.19B | 2.87B |
| Net Cash (Debt) | -2.66B | -2.71B | -2.99B | -3.40B | -1.49B | -1.30B |
| Net Cash Per Share | -14.37 | -14.40 | -15.89 | -18.05 | -7.93 | -6.93 |
| Filing Date Shares Outstanding | 188.24M | 188.24M | 188.24M | 188.24M | 188.24M | 188.24M |
| Total Common Shares Outstanding | 188.24M | 188.24M | 188.24M | 188.24M | 188.24M | 188.24M |
| Working Capital | 6.37B | 3.80B | 4.74B | 4.51B | 3.68B | 3.71B |
| Book Value Per Share | -28.84 | -29.07 | -30.05 | 11.53 | 17.41 | 16.72 |
| Tangible Book Value | -5.43B | -5.47B | -5.66B | 2.17B | 3.28B | 3.15B |
| Tangible Book Value Per Share | -28.84 | -29.07 | -30.05 | 11.53 | 17.41 | 16.72 |
Cash flow statement
Fiscal year January - December; amounts in BDT.
| TTM | FY2025 | FY2024 | FY2023 | FY2022 | FY2021 | |
|---|---|---|---|---|---|---|
| Net Income | 243.49M | 223.67M | -7.83B | -1.05B | 236.02M | 255.84M |
| Depreciation & Amortization | 48.09M | 49.46M | 48.85M | 52.93M | 46.64M | 26.08M |
| Other Amortization | 800.00K | 800.00K | 862.50K | 862.50K | 856.25K | 3.40M |
| Loss (Gain) From Sale of Investments | -2.41B | -2.41B | 7.59B | 1.07B | 181.46M | 224.55M |
| Provision for Credit Losses | 20.26M | 20.26M | 5.27M | 5.82M | 4.88M | 57.30M |
| Change in Trading Asset Securities | 516.62M | 654.64M | -103.80M | -259.28M | -148.71M | -191.23M |
| Change in Income Taxes | -39.65M | -39.65M | -39.51M | -161.32M | -106.84M | -184.80M |
| Change in Other Net Operating Assets | 1.13B | 866.42M | 517.95M | 639.63M | 120.43M | 413.08M |
| Other Operating Activities | 377.33M | 445.14M | -298.56M | -37.78M | 86.92M | 564.98M |
| Operating Cash Flow | -121.02M | -193.56M | -114.90M | 254.12M | 421.65M | 1.17B |
| Capital Expenditures | -34.12M | -64.76M | -12.41M | -18.05M | -86.81M | -33.96M |
| Sale of Property, Plant & Equipment | 826.50K | 826.50K | 53.25M | 1.59M | 781.69K | 3.24M |
| Other Investing Activities | 1.00 | |||||
| Investing Cash Flow | -33.30M | -63.93M | 40.84M | -16.46M | -86.03M | -30.72M |
| Long-Term Debt Issued | 38.69M | 7.50M | ||||
| Long-Term Debt Repaid | -38.26M | -28.44M | -29.49M | -28.80M | -244.65M | |
| Lease Payments | -38.83M | -38.26M | -28.44M | -29.49M | -28.80M | -28.07M |
| Net Debt Issued (Repaid) | -30.83M | -38.26M | 10.25M | -21.99M | -28.80M | -244.65M |
| Common Dividends Paid | -106.55M | -175.12M | -336.68M | |||
| Other Financing Activities | -1.00 | |||||
| Financing Cash Flow | -30.83M | -38.26M | 10.25M | -128.54M | -203.92M | -581.33M |
| Net Cash Flow | -185.15M | -295.75M | -63.81M | 109.12M | 131.70M | 557.15M |
| Free Cash Flow | -155.14M | -258.32M | -127.31M | 236.07M | 334.84M | 1.14B |
| Free Cash Flow Margin | 74.36% | 39.60% | 105.30% | |||
| Free Cash Flow Per Share | -0.84 | -1.37 | -0.68 | 1.25 | 1.78 | 6.03 |
| Free Cash Flow After Leases | -193.98M | -296.58M | -155.76M | 206.58M | 306.04M | 1.11B |
| Cash Interest Paid | 1.24B | 1.30B | 1.26B | 1.12B | 1.04B | 1.01B |
| Cash Income Tax Paid | 43.58M | 34.98M | 39.51M | 189.33M | 105.72M | 188.39M |
Ratios
Fiscal year January - December; amounts in BDT.
| TTM | FY2025 | FY2024 | FY2023 | FY2022 | FY2021 | |
|---|---|---|---|---|---|---|
| Market Capitalization | 2.07B | 2.52B | 2.22B | 8.30B | 8.30B | 9.66B |
| PE Ratio | 8.37 | 11.28 | 35.17 | 37.76 | ||
| PS Ratio | -1.34 | -3.06 | 26.15 | 9.82 | 8.96 | |
| PB Ratio | -0.50 | -0.42 | 3.11 | 2.19 | 2.65 | |
| P/FCF Ratio | 35.16 | 24.79 | 8.51 | |||
| P/OCF Ratio | 32.67 | 19.69 | 8.26 | |||
| Debt / Equity Ratio | -0.82 | -0.82 | -0.90 | 1.95 | 0.84 | 0.79 |
| Debt / FCF Ratio | 22.02 | 9.52 | 2.52 | |||
| Net Debt / Equity Ratio | -0.53 | -0.54 | -0.57 | 1.27 | 0.40 | 0.36 |
| Net Debt / FCF Ratio | -17.17 | -10.49 | -23.50 | 14.39 | 4.46 | 1.15 |
| Quick Ratio | 1.74 | 1.32 | 1.39 | 1.36 | 1.29 | 1.31 |
| Current Ratio | 1.74 | 1.33 | 1.40 | 1.37 | 1.30 | 1.31 |
| Asset Turnover | 0.02 | 0.04 | 0.06 | |||
| Return on Equity (ROE) | -32.31% | 8.20% | 9.06% | |||
| Return on Assets (ROA) | 1.23% | 1.20% | -38.61% | -5.29% | 1.62% | 1.82% |
| Return on Invested Capital (ROIC) | 0.33% | 7.18% | 7.64% | |||
| Earnings Yield | 11.94% | 8.87% | -352.66% | -12.70% | 2.84% | 2.65% |
| FCF Yield | -7.49% | -10.24% | -5.73% | 2.84% | 4.03% | 11.75% |
| Dividend Yield | 2.27% | 1.10% | ||||
| Payout Ratio | 74.20% | 131.59% | ||||
| Total Shareholder Return | 3.19% | 2.27% | 1.10% |