- Dialog Axiata PLC – National Long-Term Rating affirmed at “AAA(lka)”; Outlook Stable
- Distilleries Company of Sri Lanka PLC (DIST) – National Long-Term Rating affirmed at “AAA(lka)”; Outlook Stable
- Melstacorp PLC – National Long-Term Rating affirmed at “AAA(lka)”; Outlook Stable
- Hemas Holdings PLC – National Long-Term Rating affirmed at “AAA(lka)”; Outlook Stable
- Lion Brewery (Ceylon) PLC – National Long-Term Rating affirmed at “AAA(lka)”; Outlook Stable
- Lakdhanavi Ltd. – National Long-Term Rating affirmed at “AA+(lka)”; Outlook Stable
- Sunshine Holdings PLC – National Long-Term Rating revised to “AA+(lka)” from “A(lka)”; Outlook Stable
- Abans PLC – National Long-Term Rating revised to “AA(lka)” from “BBB+(lka)”; Outlook Stable
- Singer (Sri Lanka) PLC – National Long-Term Rating revised to “AA(lka)” from “BBB+(lka)”; Outlook Stable
- DSI Samson Group (Pvt.) Ltd. (DSG) – National Long-Term Rating revised to “AA(lka)” from “BBB(lka)”; Outlook Stable
- Sri Lanka Telecom PLC (SLT) – National Long-Term Rating revised to “AA-(lka)” from “AA+(lka)”; Outlook Stable
- Ceylon Electricity Board (CEB) – National Long-Term Rating revised to “AA-(lka)” from “AA+(lka)”; Outlook Stable
- Sierra Cables PLC – National Long-Term Rating revised to “AA-(lka)” from “BB(lka)”; Outlook Stable
- Kotagala Plantations PLC – National Long-Term Rating affirmed at “RD(lka)”
- There is no scope for an upgrade because Dialog is rated at the highest end on the Sri Lankan national ratings scale
- We do not envisage any negative rating action in the medium term because of the standalone strength of the business profile, low financial leverage, and implied support from the stronger parent
- There is no scope for an upgrade, as the company is already at the highest rating on the Sri Lankan national rating scale
- Consolidated financial leverage – measured as adjusted net debt/EBITDAR (including 51% consolidation of Aitken Spence PLC but excluding Continental Insurance Lanka Ltd. [National Insurer Financial Strength: A[lka]/Stable]) – increasing to over 5.5x for a sustained period
- Group operating EBITDAR/interest paid + rent (including 51% consolidation of Aitken Spence PLC but excluding Continental Insurance Lanka Ltd.), falling below 1.8x for a sustained period
- There is no scope for an upgrade, as the company is already at the highest rating on the Sri Lankan national rating scale.
- Group net debt/EBITDA rising above 4.5x on a sustained basis
- Group EBITDA/interest cover falling below 2.3x on a sustained basis
- There is no scope for an upgrade, as the company is already at the highest rating on the Sri Lankan national rating scale
- An increase in Lion's leverage, measured as total debt net of cash/EBITDA, to over 5.0x for a sustained period
- A decrease in EBITDA/interest coverage to less than 2.0x on a sustained basis
- Stronger links with parent Carson Cumberbatch PLC under Fitch's Parent and Subsidiary Linkage Rating Criteria or weakening of the parent's consolidated credit profile
- We do not anticipate any positive rating action in the next two years due to the company's significant investment plans and counterparty risk profile
- LTL Holdings (Pvt.) Ltd.’s consolidated adjusted net debt/EBITDAR (with proportionate consolidation of its subsidiaries, Lakdhanavi Bangla Power Ltd. [LBPL 51%] and Feni Lanka Ltd. [Feni 56%]) rising above 5.5x on a sustained basis
- LTL Holdings’ consolidated operating EBITDA/interest paid (with proportionate consolidation of its subsidiaries, LBPL and Feni) falling below 2.0x on a sustained basis
- Material weakening of the counterparty risk
- Any strengthening of LTL Holdings’ linkages with the parent, CEB
- Increased scale of operations while maintaining a healthy financial profile
- An increase in Sunshine's leverage – total net debt/operating EBITDA (including proportionate consolidation of Sunshine Wilmar [Pvt.] Ltd.) – to more than 4.0x over a sustained period
- Sunshine's EBITDA coverage of gross interest (including proportionate consolidation of Sunshine Wilmar [Pvt.] Ltd.) falling below 2.3x over a sustained period
- No upgrade in the medium term, given the exposure to more volatile cash flow compared with higher-rated peers
- Fixed-charge coverage declining below 1.3x on a sustained basis
- A significant weakening in the company's liquidity position
- No upgrade in the medium term, given the exposure to more volatile cash flow compared with higher-rated peers
- Fixed-charge coverage declining below 1.3x on a sustained basis
- A significant weakening in the company's liquidity position
- No upgrade in the medium term, given the exposure to more volatile cash flow compared with higher-rated peers
- Fixed-charge coverage declining below 1.5x on a sustained basis
- A significant weakening in the company's liquidity position
- An upgrade in the Sri Lankan sovereign's Long-Term Issuer Default Rating (IDR) could result in an upgrade of SLT's National Long-Term Rating
- A downgrade in the Sri Lankan sovereign's Long-Term IDR could result in a downgrade of SLT's National Long-Term Rating
- An upgrade of the Sri Lankan sovereign's Long-Term IDR could result in corresponding action on CEB's National Long-Term Rating
- A significant weakening in the likelihood of support from the sovereign
- A downgrade of the Sri Lankan sovereign's Long-Term IDR could result in corresponding action on CEB's National Long-Term Rating
- An increase in Sierra's scale of operations measured by EBITDA relative to higher-rated peers
- Leverage above 4.0x on a sustained basis
- Coverage falling below 1.5x on a sustained basis
- Significant deterioration in liquidity
- Following a possible financial restructuring and when sufficient information is available, the “RD (lka)” rating will be upgraded to reflect the appropriate National Long-Term Rating for the post-restructuring capital structure, risk profile, and prospects, in accordance with our criteria
- Kotagala entering into bankruptcy filings, administration, liquidation, or other formal winding-up procedures
- External finances: Improvement in external finances, supported by higher non-debt inflows or a reduction in external sovereign refinancing risks from an improved liability profile
- Public finances: Stronger public finances, accompanied by a sustained decline in the general government debt to GDP ratio, closer to the “B” median, underpinned by a credible medium-term fiscal consolidation strategy
- Structural: Improved policy coherence and credibility, leading to more sustainable public and external finances and a reduction in the risk of debt distress
- Increased signs of a probable default event, for instance from severe external liquidity stress, potentially reflected in an ongoing erosion of foreign exchange reserves and reduced capacity of the government to access external financing