Finvest
AVAL Financial Services · Colombia · Banking · ADR · Thesis updated July 19, 2026

Retail growth meets a rate squeeze

01 Running thesis

A retail bet under pressure

Grupo Aval is trying to turn a weak moment into a stronger local franchise. It sold MFG in Panama and is using the freed capital to focus on Colombia. The planned purchase of Itau's Colombian retail operations would add about 267,000 clients and give Banco de Bogota a bigger base in personal banking.

The upside is clear. Retail loans usually carry higher yields than large corporate loans. Aval is also pushing cost savings through Aval Valor Compartido, or AVC, and has merged trust operations into Aval Fiduciaria. If these moves work, Aval can grow customers, cut duplicate costs, and build fee income outside plain lending.

The problem is the macro setup. A 23.7% minimum wage increase reset inflation expectations in Colombia. The Central Bank then raised the policy rate by 200 basis points in Q1 2026, to 11.25%. That makes funding more expensive and slows the recovery in net interest margin, which is the spread between what a bank earns on loans and pays on deposits.

This is why the stock is not a clean recovery story. Growth looks better than the balance-sheet score. The open question is whether the retail pivot can earn enough extra yield to offset higher funding costs, tighter rate caps, and a new equity tax that lowers returns.

May 2026Q1 2026 confirmed the new rate shock: the Central Bank raised rates by 200 basis points. The Itau retail purchase is now the key offset, but it must clear approval and integrate cleanly.
Feb 2026The Q4 2025 update showed that MFG was being sold so capital could move back to core Colombia. At the same time, the 23.7% minimum wage increase pushed inflation risk back up.
Nov 2025Gou Payments added a clearer payments angle to the group. That helps the fee and digital story, but it did not change the bigger rate and margin risk.
Aug 2025The thesis moved away from a simple rate-cut recovery. Management pointed to slow loan margin recovery, rate caps, and tough price competition for high-quality corporate clients.
Feb 2025Management saw the consumer credit cycle turning and targeted about 11% ROE for 2025. Non-bank consolidation also became more important through Aval Fiduciaria, Aval Casa de Bolsa, and Aval Banca de Inversion.
Nov 2024Consumer credit showed better risk-adjusted margins and past-due loan formation appeared to have peaked. AVC also gave the cost-saving plan a more concrete structure.
Aug 2024The first thesis framed Aval as a large Colombian bank group with about a 25% loan market share. The main tension was clear from the start: strong local scale, but high real rates and rate-cap changes pressured margins.
02 Business model

Banks first, fees second

Grupo Aval is a holding company. It owns banks that take deposits and make loans, then earns the spread. It also earns banking fees, pension and severance fund fees through Porvenir, and investment income from Corficolombiana's stakes in infrastructure, energy, gas, hotels, and agribusiness.

The banking side is the center of the group. Banco de Bogota, Banco de Occidente, Banco Popular, and Banco AV Villas give Aval a broad retail and commercial footprint in Colombia. The Itau retail deal would tilt that footprint further toward consumer loans and mortgages.

The non-bank parts matter because they can smooth earnings. Porvenir brings fee income tied to pension assets. Corficolombiana brings exposure to long-term projects and real assets. But both can be cyclical: pensions depend on markets and rules, while Corficolombiana depends on investment, concessions, and politics.

The model breaks when funding costs rise faster than loan yields, when borrowers fall behind, or when regulation caps what banks can charge. That is the current stress point.

03 Product portfolio

What Aval sells

Growth engine

Consumer loans

This includes payroll loans, auto loans, personal loans, and credit cards. The Itau retail acquisition is meant to make this book much larger, but higher rates can hurt demand and credit quality.

Steady

Commercial loans

Aval lends to companies through its bank network. This book is important, but price competition for strong corporate clients has kept loan margins tight.

Growth engine

Mortgages

Mortgages are part of the retail expansion plan. They can build long customer relationships, but they are sensitive to interest rates and housing demand.

Cash cow

Pension and severance management

Porvenir manages mandatory and voluntary pension and severance funds. It adds fee income that is less tied to loan spreads than bank lending.

Option

Corficolombiana investments

Corficolombiana gives Aval exposure to infrastructure, energy and gas, hotels, and agribusiness. It can lift earnings in good years, but political and project delays can slow returns.

Option

Payments and shared services

Gou Payments connects Aval entities, fintechs, trust companies, and other players to the payment system. AVC centralizes support work so the group can reduce repeated costs.

04 Business segments

Colombia does most of the work

Banking Services78%modest
Merchant Banking12%flat
Pension and Severance Fund Management8%modest
Holding2%flat

Grupo Aval's 2025 Form 20-F reports Banking Services, Merchant Banking, Pension and Severance Fund Management, and Holding. The shares below are rounded public-page activity weights based on the 2025 segment discussion and disclosed profit drivers, with Banking Services clearly the largest contributor.

05 Risk factors

What could break

Higher rates squeeze margins

High impact · High odds

The Central Bank raised the policy rate by 200 basis points in Q1 2026, to 11.25%. Banks may need to pay more for deposits before they can reprice loans. That can keep net interest margin on loans weaker than investors expect.

We watchWatch Colombia's policy rate, deposit costs, and Aval's NIM on loans each quarter.

The retail pivot adds credit risk

High impact · Medium odds

Consumer loans can earn higher yields, but they can also sour fast when rates are high and inflation hits households. Aval is buying a large Itau retail book while the macro backdrop is still tough. A bad handoff could raise delinquencies or integration costs.

We watchWatch the Itau portfolio approval, the first 90 days of integration, consumer past-due loans, and cost of risk.

Equity tax lowers returns

Medium impact · High odds

A new equity or wealth tax structurally reduces profitability. Management's ROE guide moved from about 11% to about 9.25%. That makes the valuation debate harder even if earnings recover.

We watchWatch ROE guidance, effective tax rate, and any changes to Colombian bank taxation.

Politics delays investment

Medium impact · Medium odds

Colombia's 2026 election cycle can delay private investment and public decisions. That matters for commercial loan growth and Corficolombiana's infrastructure pipeline. It can also affect fiscal policy, inflation expectations, and rates.

We watchWatch the mid-2026 presidential election outcome, fiscal deficit plans, TES yields, and new infrastructure awards.

Capital rules limit flexibility

Medium impact · Medium odds

Banco de Occidente was classified as a systemic bank, which adds 100 basis points to its core equity Tier 1 capital requirement over a transition period. Higher capital needs can limit dividends, loan growth, or acquisition flexibility. This matters because Aval is already repositioning its balance sheet.

We watchWatch Banco de Occidente's CET1 ratio and management comments on capital allocation.
06 Quick answers

In one breath

What does Grupo Aval actually own?

Grupo Aval owns major Colombian banks, including Banco de Bogota, Banco de Occidente, Banco Popular, and Banco AV Villas. It also owns Porvenir in pensions and has Corficolombiana for infrastructure, energy, gas, hotels, and agribusiness exposure.

Why is the Itau retail deal important?

The deal would add about 267,000 clients and expand Banco de Bogota's consumer and mortgage book. The goal is to grow higher-yielding retail loans and add a larger customer deposit base.

Why is financial health scored so low?

Aval is a bank holding company, so leverage and funding risk are central to the business. The score also reflects a tougher macro setup with higher rates, inflation pressure, and new taxes that lower returns.

What is the main bull case for AVAL stock?

The bull case is that Aval uses the downturn to gain share, sell weaker assets, buy better local retail assets, and cut costs through AVC. If margins stabilize and credit losses stay controlled, earnings can improve from a depressed base.