CORPORATE INSIGHTS | 2023/24

THE POWER OF PERSEVERANCE

Sri Lanka’s corporate leaders remain resolute despite ongoing pressures on bottom lines

 

The world economy is showing signs of stability following a turbulent period, according to Chief Economist of the World Bank Indermit Gill. Economists claim that with inflation – which rose sharply in recent years – starting to ease at long last, advanced economies can now shift their focus from controlling inflation back to fostering growth.

And the global lender of last resort – the IMF – stated recently that the war against inflation has largely been won; and at surprisingly little cost to economic growth. In its October assessment of the world economy, the International Monetary Fund predicts that worldwide inflation will cool from 6.7 percent in 2023 to 5.8 percent in 2024 and 4.3 percent in 2025.

With interest rates tapering and likely to aid world economies, the IMF warns that the need to contain yawning government deficits will likely put the brakes on growth. The global economy is expected to grow by 3.2 percent in 2025, it asserts.

In its Annual Economic Review 2023 published in April meanwhile, the Central Bank of Sri Lanka states that the local economy embarked on a recovery path in 2023, after experiencing its deepest economic crisis in the previous year.

This recovery was supported by rapid disinflation, improved external resilience, stronger fiscal balances and preserved financial system stability.

The review highlights that the prompt and coordinated implementation of a series of policy measures by the previous government and Central Bank of Sri Lanka, along with the structural reform agenda and IMF’s Extended Fund Facility (EFF) arrangement, strengthened macro­economic stability.

And with stability restored, the economy is seemingly transitioning to a growth trajectory.

Following six consecutive quarters of contraction, the financial regulator notes that the economy registered growth in the second half of 2023, thereby reducing the annual economic contraction for the calendar year. This expansion in aggregate demand was supported by both domestic and net external demand.

Although unemployment levels remained stable compared to the previous year, labour force participation saw a further decline in 2023. Inflation, which reached an all-time peak in September 2022, is now at single digit levels.

And with the Central Bank’s adoption of an accommodative monetary policy stance from the middle of the year and reduced risk premia following the completion of domestic debt optimisation (DDO), market interest rates including yields on
government securities witnessed a substantial decrease in 2023.

These positive indicators reflect progress in steering the economy towards greater resilience and balance, setting the stage for a sustainable recovery.

In terms of lending rates, the Monetary Policy Board of the Central Bank has reduced the Standing Deposit Facility Rate (SDFR) and Standing Lending Facility Rate (SLFR) in recent months, after thoroughly assessing current and projected macroeconomic trends, as well as potential risks and uncertainties on both domestic and global fronts, it says.

The objective was to align inflation with a medium-term target of five percent while supporting the maximum growth potential of the national economy.

Meanwhile, following a visit to Sri Lanka post the presidential election, the IMF delegation stressed the importance of safeguarding and building on the hard-won gains that have steered the country onto a path of economic recovery since one of the most severe crises in 2022.

The International Monetary Fund reiterated its commitment to supporting Sri Lanka and its people as a steadfast partner, and communicated its readiness to assist the island in achieving its economic reform objectives.

As the global lending body continues to stress the importance of the reform programme, it is also important to note that the government has a task at hand in following in these footsteps.

Amid these challenges, the Ceylon Chamber of Commerce released its 2024 Outlook Report, affirming that Sri Lanka’s economy is set for a modest recovery, following a challenging 2023 marked by economic contraction and growth of 1.6 percent in the third quarter.

The report emphasises that the external sector showed improvement in 2023 with a substantial reduction in the merchandise trade deficit, a surge in net inflows from service exports – particularly tourism – and a notable increase in workers’ remittances.

Despite lacklustre business confidence due to apprehension about the election cycle, the financial year under review ended on a positive note. Several LMD 100 corporates achieved notable revenue growth, highlighting their resilience and adaptability in the face of doubt and unpredictability.

Sri Lanka’s leading listed companies continued to feel the impact on bottom lines as business costs remained high. In this context, we turn our attention to the 10 leading listed com­panies, highlighting their performance as they secure prime positions on the coveted LMD 100 Leaderboard for financial year 2023/24.

Despite reporting a lower turnover compared to the previous financial year, capital goods conglomerate Hayleys helms the LMD 100 Leaderboard. This marks the highly regarded corporate’s return to the top spot on the Leaderboard since financial year 2020/21, securing the podium for the ninth time since the inception of the LMD’s rankings.

As highlighted in the group’s integrated annual report for 2023/24, Hayleys acknowledges that the current global environment, marked by uncertainty and constant change, shaped its performance.

While the results reflect a return to more normalised levels following the record highs of the previous year, the conglomerate underscores the importance of looking beyond the numbers to fully appreciate the underlying achievements that have strengthened the group’s resilience and positioned it for transformative growth.

The report notes that while 2023 marked a return to relative stability globally, following consecutive years of COVID-19 related disruptions, businesses continue to face cascading and interconnected crises, resulting in persistently volatile and complex conditions.

Despite volatile exchange rate fluctuations, the Hayleys group managed to limit the year-on-year decline in revenue to 10 percent, achieving a consolidated revenue of nearly 437 billion rupees for the year.

Transportation and logistics remained the largest contributor to group revenue, accounting for 21 percent, followed by consumer and retail with a 19 percent share.

The conglomerate says it is preparing for short to medium-term effects, which are expected to be shaped by a multitude of simultaneous and converging challenges. While this creates uncertainty in the near term, it also presents opportunities for hope, it notes.

Chairman and Chief Executive Mohan Pandithage says: “While we are likely to be faced with critical choices and opportunities that require our attention, the consequences of inaction are more serious than ever.”

“The complexity of the challenges does not mean that they are insurmountable and as always, I reiterate my belief that optimism is critical for resilient and adaptable leadership and better outcomes, particularly in times of rapid change,” he adds.

Pandithage affirms that Hayleys will continue to leverage the group’s unparalleled human capital, product capabilities, brands and relationships to deepen market penetration in select regions.

The conglomerate will also strategically integrate environmental, social and governance (ESG) initiatives to gain a competitive advantage, access new markets and optimise resources.

Securing second position in the LMD 100 rankings, Commercial Bank of Ceylon (ComBank) reported a consolidated top line of over Rs. 341 billion for its financial year ended 31 December 2023 – its rise from seventh place in the prior year is meteoric.

This marks an increase from last year’s 280 billion rupees although the bank saw a decline in its profit after tax (PAT), which dropped to Rs. 21 billion in 2023/24 – down from 24 billion rupees in the previous year.

In the bank’s 2023 annual report, Managing Director and Chief Executive Officer Sanath Manatunge states that despite on­going challenges from macroeconomic factors, the bank demonstrated strong operational performance, highlighting its resi­lience and the enduring strength of its long-term strategy.

He reveals: “We witnessed substantial growth in key metrics with gross income surging by 21.9 percent, primarily driven by a notable 34 percent increase in interest income.”

“Despite the challenges posed by the rupee appreciation on foreign currency loans and advances during the year, our loan book expanded by 3.76 percent, particularly buoyed by increased credit to the private sector in the latter half of the year,” Mana­tunge explains.

Maintaining third place in the listed company rankings from financial year 2022/23 is LOLC Holdings, reporting a top line of Rs. 337 billion. The conglomerate maintained its profit after tax at slightly over 21 billion rupees, which is consistent with the previous year.

Deputy Chairman Ishara Nanayakkara asserts in LOLC’s 2023/24 annual report that the group is “committed to creating a more significant impact towards enhancing the quality of life of our clients with greater financial inclusion through our efforts in the financial sector.”

“With our expansion in the agriculture and plantations sector – especially tea production and export – we are looking towards the consolidation of management practices for enhancing returns,” he discloses.

Advancing to No. 4 on the coveted leaderboard from ninth place in the prior year, Hatton National Bank (HNB) earned an income exceeding Rs. 336 billion for the financial year ended 31 December 2023. This marks a substantial increase of 24 percent compared to 2022/23.

Additionally, the bank generated a post-tax profit of 23 billion rupees, representing a notable increase of more than 50 percent from the prior year.

Gaining three spots to secure fifth place in the 2023/24 LMD 100, John Keells Holdings (JKH) reported an after-tax profit exceeding Rs. 12 billion for the financial year – a substantial decline from the 18 billion rupees recorded in 2022/23.

However, the group’s consolidated turnover saw a modest increase of one percent, to reach Rs. 280 billion.

Carson Cumberbatch slips to sixth place on the list, reporting a revenue of 277 billion rupees for 2023/24 (a 16% decrease). This marks a fall from fourth place in the previous financial year.

The diversified conglomerate also absorbed a 23 percent decline in profit after tax, falling to Rs. 22 billion from the previous year’s 29 billion rupees.

And Bukit Darah holds seventh place, recording a 16 percent decline in turnover with an income of Rs. 277 billion for the year ended 31 March 2024 – down from 330 billion rupees in 2022/23.

The company’s profit after tax was slightly over Rs. 22 billion, which reflects a decrease from the previous year’s 28 billion rupees.

Lanka IOC (LIOC) drops from sixth to eighth place in the 2023/24 LMD 100 rankings. For the year ended 31 March 2024, LIOC reported a consolidated revenue of Rs. 263 billion (a 6% decrease from 2022/23). Its PAT also fell substantially, declining by 63 percent to 13 billion rupees.

The LMD 100’s 9th and 10th positions are held by Sampath Bank and CT Holdings respectively.

Sampath Bank moves up one spot from its previous 10th place, reporting a profit after tax exceeding Rs. 17 billion – a 27 percent increment from the previous year – and a top line of over 236 billion rupees, reflecting a 15 percent growth in the period under review.

CT Holdings enters the top 10, rising from 11th place in the previous year. Its revenue increased by 14 percent to over Rs. 224 billion with a bottom line surpassing six billion rupees for the financial year 2023/24.

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