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VIS Assigns Initial Entity Ratings to Treet Battery Limited

Karachi, June 19, 2026: VIS Credit Rating Company Limited (VIS) has assigned initial entity ratings of ‘A-/A2’ (Single A Minus/A Two) to Treet Battery Limited (‘TBL’ or ‘the Company’). The medium-to long-term rating of ‘A-’ indicates good adequate credit quality; Protection factors are adequate. Risk factors may vary with possible changes in the economy. The short-term rating of ‘A2’ indicates a good likelihood of timely repayment of short-term obligations with sound short-term liquidity factors. Outlook on the assigned rating is ‘Stable’.

TBL, a subsidiary of Treet Corporation Limited, is a manufacturer of lead-acid batteries under the Daewoo brand, with an increasing focus on lithium-ion solutions through strategic partnerships. The Company operates a production facility in Faisalabad and is supported by an experienced management team and sound governance framework. Assigned ratings take into account the Company’s moderate market share in the energy storage batteries market along with recent launch of lithium-ion batteries in Pakistan.

The ratings reflect the Company’s competitive strength through its premium priced maintenance-free battery segment, well-established OEM relationships and improving financial risk indicators despite exposure to volatile lead prices, and evolving demand dynamics. While the traditional lead-acid segment remains dominant, the industry is gradually transitioning toward lithium-ion batteries, supported by EV policy initiatives and ESS (energy storage system) batteries. Production capacity stood at 1.5m (FY24: 1.2m) in FY25, with sales largely driven by maintenance-free batteries.

Although revenues declined in 9MFY26 due to reduced demand for deep-cycle batteries, the Company continues to maintain superior gross margins relative to major peers. Earnings remain under pressure despite lower financial charges and support from non-core income. Financial risk has improved following conversion of sponsor loans into equity, thus significantly reducing leverage indicators. Liquidity pressure remains, with a low current ratio, reflecting asset liability mismatch. Going forward, sustained improvement in core profitability, liquidity and coverages, along with successful execution of lithium-ion initiatives, will be critical for the ratings.

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 June 19, 2026 VIS Credit Rating Company Limited. All rights reserved. Contents may be used by news media with credit to VIS.