DSE : ISLAMICFIN
Islamic Finance and Investment PLC. — Financial statements
Short-Term Business Credit Institutions, Except Agricultural · Bangladesh
Last price 9.7 BDT (At close: Oct 29, 2026) · Market cap 1.36B
Latest research: Islamic Finance and Investment financial analysis: 46% classified investments, deferred provisions and going-concern uncertainty (Oct 2026) · Islamic Finance and Investment: 46.29% of investments classified, a BDT 620.7m deferred provision shortfall and a 1.75% capital adequacy ratio
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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 | 681.22M | 719.92M | 860.18M | 1.11B | 1.36B | 1.67B |
| Total Interest Expense | 772.51M | 801.08M | 815.77M | 764.04M | 868.05M | 1.12B |
| Net Interest Income | -91.29M | -81.16M | 44.41M | 344.84M | 493.80M | 551.36M |
| Commissions and Fees | 990.49K | 1.15M | 1.49M | 712.30K | 4.23M | 6.74M |
| Revenue Before Loan Losses | -90.30M | -80.01M | 45.90M | 345.55M | 498.04M | 558.11M |
| Provision for Loan Losses | -465.46M | -343.94M | 1.53B | 310.37M | 161.41M | 113.82M |
| Revenue | 375.16M | 263.93M | -1.49B | 35.18M | 336.63M | 444.28M |
| Salaries & Employee Benefits | 127.20M | 136.57M | 147.43M | 151.77M | 120.77M | 115.98M |
| Cost of Services Provided | 23.07M | 25.89M | 26.32M | 29.53M | 28.05M | 27.80M |
| Other Operating Expenses | 4.47M | 9.81M | 9.27M | 14.25M | 14.27M | 6.22M |
| Total Operating Expenses | 172.32M | 186.58M | 196.98M | 211.68M | 181.23M | 168.85M |
| Operating Income | 202.83M | 77.34M | -1.69B | -176.50M | 155.39M | 275.43M |
| EBT Excluding Unusual Items | 200.28M | 74.84M | -1.69B | -176.49M | 157.39M | 270.30M |
| Gain (Loss) on Sale of Investments | 18.79M | 11.77K | -7.50M | -798.05K | -6.16M | 48.94M |
| Pretax Income | 219.07M | 77.46M | -1.69B | -178.72M | 151.23M | 319.29M |
| Income Tax Expense | 22.77M | 22.68M | 22.19M | 51.51M | 109.09M | 134.02M |
| Net Income | 196.30M | 54.77M | -1.72B | -230.23M | 42.14M | 185.27M |
| Net Income to Common | 196.30M | 54.77M | -1.72B | -230.23M | 42.14M | 185.27M |
| Shares Outstanding (Basic) | 137.37M | 140.33M | 140.33M | 140.33M | 140.33M | 140.33M |
| Shares Outstanding (Diluted) | 137.37M | 140.33M | 140.33M | 140.33M | 140.33M | 140.33M |
| EPS (Basic) | 1.43 | 0.39 | -12.22 | -1.64 | 0.30 | 1.32 |
| EPS (Diluted) | 1.43 | 0.39 | -12.22 | -1.64 | 0.30 | 1.32 |
| Free Cash Flow | 129.44M | 66.40M | -110.10M | -54.28M | -2.38B | -263.55M |
| Free Cash Flow Per Share | 0.94 | 0.47 | -0.79 | -0.39 | -16.94 | -1.88 |
| Dividend Per Share | 0.50 | 1.05 | ||||
| Operating Margin | 54.07% | 29.30% | -501.72% | 46.16% | 61.99% | |
| Profit Margin | 52.32% | 20.75% | -654.45% | 12.52% | 41.70% | |
| Free Cash Flow Margin | 34.50% | 25.16% | -154.31% | -706.22% | -59.32% | |
| Effective Tax Rate | 10.39% | 29.29% | 72.14% | 41.97% |
Balance sheet
Fiscal year January - December; amounts in BDT.
| TTM | FY2025 | FY2024 | FY2023 | FY2022 | FY2021 | |
|---|---|---|---|---|---|---|
| Cash & Equivalents | 1.35B | 1.26B | 1.34B | 1.68B | 1.79B | 4.28B |
| Long-Term Investments | 8.38B | 8.81B | 9.68B | 10.92B | 12.21B | 12.53B |
| Loans & Lease Receivables | 2.07K | 453.07K | 270.56K | 3.39M | 4.69M | |
| Other Receivables | 25.70M | 32.66M | 30.85M | 67.51M | 54.59M | |
| Property, Plant & Equipment | 610.85M | 614.47M | 317.29M | 324.05M | 353.22M | 368.95M |
| Other Intangible Assets | 66.97K | 4.00 | 4.00 | 10.67K | ||
| Other Current Assets | 692.63M | 669.69M | 628.64M | 549.14M | 445.42M | |
| Other Long-Term Assets | 731.35M | |||||
| Total Assets | 11.07B | 11.40B | 12.04B | 13.58B | 14.97B | 17.68B |
| Interest Bearing Deposits | 6.57B | 6.84B | 7.50B | 8.78B | 10.04B | 13.14B |
| Total Deposits | 6.57B | 6.84B | 7.50B | 8.78B | 10.04B | 13.14B |
| Accrued Expenses | 213.71M | 218.09M | 214.26M | 271.02M | 294.92M | |
| Current Portion of Long-Term Debt | 60.74M | 124.86M | 278.73M | 345.71M | 301.88M | |
| Long-Term Debt | 116.77M | 101.77M | 187.68M | 271.84M | 200.00M | 200.00M |
| Long-Term Leases | 15.00M | 14.00M | 12.47M | 15.60M | 18.34M | |
| Long-Term Unearned Revenue | 339.91M | 310.30M | 405.22M | 592.73M | 465.75M | |
| Current Income Taxes Payable | 825.50M | 749.28M | 735.98M | 684.47M | 575.38M | |
| Other Current Liabilities | 779.99K | 2.20M | 4.20M | 9.03M | 10.83M | |
| Other Long-Term Liabilities | 4.05B | 2.67B | 2.91B | 1.14B | 764.85M | 524.22M |
| Total Liabilities | 10.74B | 11.07B | 12.01B | 11.84B | 12.93B | 15.53B |
| Common Stock | 1.40B | 1.40B | 1.40B | 1.40B | 1.40B | 1.40B |
| Additional Paid-In Capital | 730.85K | 730.85K | 730.85K | 730.85K | 730.85K | 730.85K |
| Retained Earnings | -1.32B | -1.32B | -1.38B | 339.31M | 639.71M | 744.91M |
| Comprehensive Income & Other | 247.92M | 249.78M | ||||
| Shareholders' Equity | 327.32M | 334.22M | 28.17M | 1.74B | 2.04B | 2.15B |
| Total Liabilities & Equity | 11.07B | 11.40B | 12.04B | 13.58B | 14.97B | 17.68B |
| Total Debt | 116.77M | 177.51M | 326.54M | 563.04M | 561.31M | 520.22M |
| Net Cash (Debt) | 1.23B | 1.09B | 1.01B | 1.12B | 1.23B | 3.76B |
| Net Cash Per Share | 8.97 | 7.74 | 7.21 | 7.97 | 8.74 | 26.77 |
| Filing Date Shares Outstanding | 140.33M | 140.33M | 140.33M | 140.33M | 140.33M | 140.33M |
| Total Common Shares Outstanding | 140.33M | 140.33M | 140.33M | 140.33M | 140.33M | 140.33M |
| Working Capital | -5.23B | -5.96B | -6.55B | -7.67B | -8.95B | -9.55B |
| Book Value Per Share | 2.33 | 2.38 | 0.20 | 12.42 | 14.56 | 15.31 |
| Tangible Book Value | 327.32M | 334.15M | 28.17M | 1.74B | 2.04B | 2.15B |
| Tangible Book Value Per Share | 2.33 | 2.38 | 0.20 | 12.42 | 14.56 | 15.31 |
Cash flow statement
Fiscal year January - December; amounts in BDT.
| TTM | FY2025 | FY2024 | FY2023 | FY2022 | FY2021 | |
|---|---|---|---|---|---|---|
| Net Income | 196.30M | 54.77M | -1.72B | -230.23M | 42.14M | 185.27M |
| Depreciation & Amortization | 17.58M | 14.30M | 13.96M | 16.13M | 18.14M | 18.67M |
| Other Amortization | 17.03K | 2.00 | 10.67K | 176.50K | ||
| Loss (Gain) From Sale of Investments | -11.77K | 7.50M | 798.05K | 6.16M | -48.94M | |
| Provision for Credit Losses | -343.94M | 1.53B | 310.37M | 161.41M | 113.82M | |
| Change in Other Net Operating Assets | 141.66M | 332.84M | 79.78M | -120.76M | -2.61B | -567.58M |
| Other Operating Activities | -223.82M | 12.71M | -29.88M | -31.56M | 5.26M | 36.78M |
| Operating Cash Flow | 131.73M | 68.09M | -109.56M | -53.82M | -2.37B | -261.80M |
| Capital Expenditures | -2.28M | -1.68M | -535.61K | -463.75K | -3.32M | -1.76M |
| Sale of Property, Plant & Equipment | 3.11M | 3.11M | 21.00K | 12.07M | 63.00K | |
| Investment in Securities | 61.74M | 7.55M | 7.33M | 5.97M | -6.27M | 159.14M |
| Investing Cash Flow | 62.57M | 8.99M | 6.81M | 17.57M | -9.59M | 157.45M |
| Long-Term Debt Issued | 44.86M | 43.83M | 15.27M | |||
| Long-Term Debt Repaid | -150.03M | -238.03M | -40.00M | |||
| Net Debt Issued (Repaid) | -118.55M | -150.03M | -238.03M | 4.86M | 43.83M | 15.27M |
| Common Dividends Paid | -1.42M | -1.42M | -71.46M | -149.14M | -129.02M | |
| Other Financing Activities | -2.00M | -3.53M | -16.01M | |||
| Financing Cash Flow | -119.97M | -151.44M | -240.03M | -70.14M | -105.31M | -129.76M |
| Net Cash Flow | 74.33M | -74.37M | -342.78M | -106.39M | -2.49B | -234.11M |
| Free Cash Flow | 129.44M | 66.40M | -110.10M | -54.28M | -2.38B | -263.55M |
| Free Cash Flow Margin | 34.50% | 25.16% | -154.31% | -706.22% | -59.32% | |
| Free Cash Flow Per Share | 0.94 | 0.47 | -0.79 | -0.39 | -16.94 | -1.88 |
| Cash Interest Paid | 779.61M | 806.79M | 812.05M | 780.63M | 931.30M | 1.18B |
| Cash Income Tax Paid | 23.06M | 22.92M | 50.52M | 79.54M | 127.01M | 98.27M |
Ratios
Fiscal year January - December; amounts in BDT.
| TTM | FY2025 | FY2024 | FY2023 | FY2022 | FY2021 | |
|---|---|---|---|---|---|---|
| Market Capitalization | 1.36B | 1.33B | 1.53B | 2.76B | 2.76B | 3.65B |
| PE Ratio | 24.34 | 65.60 | 19.69 | |||
| PS Ratio | 10.14 | 5.05 | -1.03 | 78.58 | 8.21 | 8.21 |
| PB Ratio | 3.99 | 54.31 | 1.59 | 1.35 | 1.70 | |
| P/FCF Ratio | 5.93 | 20.08 | ||||
| P/OCF Ratio | 5.87 | 19.58 | ||||
| Debt / Equity Ratio | 0.36 | 0.53 | 11.59 | 0.32 | 0.28 | 0.24 |
| Debt / FCF Ratio | 0.90 | 2.67 | ||||
| Net Debt / Equity Ratio | -3.76 | -3.25 | -35.91 | -0.64 | -0.60 | -1.75 |
| Net Debt / FCF Ratio | -9.52 | -16.36 | 9.19 | 20.59 | 0.52 | 14.25 |
| Quick Ratio | 0.20 | 0.16 | 0.16 | 0.17 | 0.16 | 0.30 |
| Current Ratio | 0.20 | 0.25 | 0.24 | 0.23 | 0.21 | 0.33 |
| Asset Turnover | 0.03 | 0.02 | 0.00 | 0.02 | 0.02 | |
| Return on Equity (ROE) | 190.63% | 30.23% | -193.64% | -12.16% | 2.01% | 8.71% |
| Return on Assets (ROA) | 1.72% | 0.47% | -13.39% | -1.61% | 0.26% | 1.02% |
| Return on Invested Capital (ROIC) | 45.43% | 12.62% | -126.67% | -7.19% | 1.64% | 6.05% |
| Earnings Yield | -2.92% | 4.11% | -112.13% | -8.33% | 1.52% | 5.08% |
| FCF Yield | 16.88% | 4.98% | -7.20% | -1.96% | -86.00% | -7.22% |
| Dividend Yield | 2.54% | 4.04% | ||||
| Payout Ratio | 2.58% | 353.93% | 69.64% | |||
| Total Shareholder Return | 1.83% | 2.54% | 4.04% |