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VIS Finalizes Rating of Sadaqat Limited’s Short-Term Sukuk 2 (STS-2)

Karachi, May 15, 2026: VIS Credit Rating Company Limited (VIS) finalizes short-term rating of Sadaqat Limited (‘SL’ or ‘the Company’) Short-term Sukuk 2 (STS-2) at ‘A1’ (A One). The short-term rating of ‘A1’ reflects strong likelihood of timely repayment of short-term obligations with excellent liquidity factors. Previous rating action was announced on March 16, 2026. Entity ratings of the Company were reaffirmed at ‘A/A2’ on March 06, 2026.

SL is a vertically integrated textile manufacturer incorporated in 1987. The Company’s operations span spinning, weaving, knitting, processing, stitching, and exports of value-added garments and home textiles. Its head office and production facilities are based in Faisalabad. The rating takes into account the experience of sponsors and well-established footprint of the Company in the textile sector amidst elevated business risk for textile exporters due to declining domestic cotton availability, reliance on imported raw material, high energy costs, and policy inconsistencies affecting yarn demand, alongside potential pressures from global tariffs. The Company has shown resilience amidst these pressures as it completed vertical integration and enabling a shift toward higher-margin products. Gearing, coverage ratios and liquidity indicators modestly improved in FY25 and remained largely stable in 1HFY26.
SL placed a privately rated, secured Short-term Sukuk 2 (STS-2) amounting to Rs. 2,500m (inclusive of a Green Shoe Option of Rs. 1,000m) on March 18, 2026. The instrument has a tenure of up to six months and is scheduled to mature on August 18, 2026. This funds from the debt instrument are being utilized by SL to finance working capital requirements. Profit will be payable at maturity of STS-2 on the outstanding principal amount. Profit payment was set at 6M KIBOR + 1.35%. Assigned rating reflects the proposed security structure of the instrument with ranking charge over Company’s current assets with 25% margin, lien over export documents and defined DPA (debt payment account) mechanism.

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

Applicable Rating Criteria: Corporates:
https://docs.vis.com.pk/docs/CorporateMethodology.pdf

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

Instrument Rating:
(https://backupsqlvis.s3.us-west-2.amazonaws.com/Methodologies-2025/IRM-Apr-25.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 15, 2026 VIS Credit Rating Company Limited. All rights reserved. Contents may be used by news media with credit to VIS.