Cambodia Investment Review
ACLEDA Bank and its subsidiaries recorded a third-quarter 2026 profit after tax of KHR271.52 billion (US$67.12 million), up 14.05% from the same period last year. The Group’s non-performing loan (NPL) ratio stood at 6.94% at September 30, compared with 5.94% at the end of 2025.
In her quarterly message, Chairwoman Kim Sotheavy said the Group “reaped a profit of US$67.12 million” in July, August and September. Profit for the first nine months of 2026 reached US$167.76 million.
Higher Interest Income Drives Profit Growth
Total revenue increased 10.37% year on year to KHR1.05 trillion. Net interest income rose 18.32% to KHR680.81 billion, supported by an 8.61% increase in interest income and an 8.99% decrease in interest expense.
The Group’s loan portfolio had grown by US$477.21 million since the end of 2025. The report linked revenue growth to customer gains and the performance of its banking products and services. Net other income also increased to KHR29.35 billion from KHR7.29 billion a year earlier.
Sotheavy wrote that Cambodia’s economy had “continued to demonstrate resilience” despite external uncertainty, border tensions and higher energy costs. The report also described the bank’s expansion of digital services, including its AC Super App and self-service banking network.
NPL Ratio Rises as Impairment Costs Increase
The NPL ratio rose from 5.94% at the end of 2025 to 6.94% in the latest report. For comparison, Cambodia’s banking sector had a gross NPL ratio of 9.6% and a net NPL ratio of 3.3% at June 30, 2026. The sector figures are from an earlier reporting period.
The profit increase came despite higher credit impairment costs. Net impairment losses rose to KHR70.06 billion from KHR8.45 billion in Q3 2025, while operating expenses increased 5.93% to KHR339.11 billion. Profit before tax rose 13.36% to KHR339.34 billion.
Share price: ACLEDA Bank shares, listed as ABC, closed at KHR10,380 on November 12, according to the latest available CSX chart-feed data.
