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Press Release

VIS Assigns Initial Entity Ratings to Diamond Tyres Limited

Karachi, May 19, 2026: VIS Credit Rating Company Limited (VIS) has assigned entity ratings of ‘BBB+/A2’ to Diamond Tyres Limited (‘DTL’ or ‘the Company’). The medium to long-term rating of ‘BBB+’ (Triple BBB Plus) denotes adequate credit quality; Protection factors are reasonable and sufficient. Risk factors are considered variable if changes occur in the economy. The short-term rating of ‘A2’ (A Two) indicates good likelihood of timely repayment of short-term obligations with sound short-term liquidity factors. Outlook on the assigned medium to long-term rating is ‘Stable’.

DTL was incorporated in 2004 and is engaged in tire manufacturing. The registered office and production facility are located in Lahore. DTL is part of the Diamond Group of Industries, a diversified group with interests spanning bedding, textiles, and industrial insulation, with concentrated sponsor ownership and experienced management providing continuity. Assigned ratings of DTL reflect its notable position in the bias-ply tire segment, sponsor-backed ownership structure, and improving earnings trajectory, while being constrained by moderate governance framework, leveraged capital structure, and volatility in cash flows impacting debt coverage.

Business risk profile is reflective of a Company operating in a cyclical and price-sensitive industry, exposed to fluctuations in input costs, demand variability, and regulatory changes. Following a stressed FY23 marked by input cost escalation and demand compression, the Company has demonstrated operational recovery, supported by improved two- and three-wheeler demand and growing export penetration. Nonetheless, margin pressures re-emerged in FY25 due to duties on imported raw materials, highlighting the inherent earnings volatility of the business. The Company’s capital structure remains leveraged but gradually improving, with ongoing deleveraging supported by profit retention. Debt coverage metrics are under pressure however, liquidity remains adequate, supported by stable working capital management. Going forward, the ratings are underpinned by expectations of gradual improvement in profitability and cash flows, driven by demand recovery, export growth, and easing input cost pressures. The Company’s ability to sustain margin recovery, strengthen debt coverage metrics, and continue deleveraging will remain important for ratings. Ratings remain contingent upon the Company’s ability to achieve projected improvement in financial risk parameters.

For further information on this ratings announcement, please contact at 021-35311861-64 or email at info@vis.com.pk

Applicable Rating Criteria:

Industrial Corporates
https://docs.vis.com.pk/docs/CorporateMethodology.pdf

VIS Issue/Issuer Rating Scale
https://docs.vis.com.pk/docs/VISRatingScales.pdf

Information herein was obtained from sources believed to be accurate and reliable; however, VIS Credit Rating Company Limited (VIS) does not guarantee the accuracy, adequacy or completeness of any information and is not responsible for any errors or omissions or for the results obtained from the use of such information. VIS, the analysts involved in the rating process and members of its rating committee do not have any conflict of interest relating to the rating(s)/ranking(s) mentioned in this report. VIS is paid a fee for most rating assignments. This rating/ranking is an opinion and is not a recommendation to buy or sell any securities. Copyright May 19, 2026 VIS Credit Rating Company Limited. All rights reserved. Contents may be used by news media with credit to VIS.