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Abans Electricals PLC: research report

Moderately undervaluedneutralAug 22, 2026

Revenue grew 5.6% in the latest quarter, but net profit fell 18.4%, making margin protection the key issue.

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Why balanced

  • The latest quarter still delivered LKR 2.09 billion of revenue and gross margin ranked 2nd of 7 comparable June quarters.
  • The audited year to March 2025 recorded 14.0% net profit growth and 18.4% ROE.
  • At 9.68 times earnings, the shares trade below the consumer-retail median of 12.13 times.

Against this. Latest-quarter operating profit fell 17.1% and net profit fell 18.4% despite revenue growth.

Operating margin
10.7%sector 9.0%
from 13.7% a year earlier
Net margin
8.1%sector 7.3%
from 10.5% a year earlier, revenue +5.6%
Return on equity
15.7%
twelve months to Jun 30, 2026, unaudited
P/E
9.6sector 13.3
earnings Rs 108.44 per share
P/B
1.52sector 1.66
book Rs 689.26 per share
Dividend yield
2.49%sector 1.46%
24.0% of earnings paid out

Current figures, updated daily from filings to Jun 30, 2026. The report below was written on Aug 22, 2026. Sector figures are the median of 35 listed companies in the same sector.

Overview

Abans Electricals manufactures, assembles and sells household appliances, while also providing repairs, maintenance and solar-system installation. The latest quarter showed the central tension clearly: revenue increased, but operating and net profit declined as margins narrowed.

Price performance

The share closed at LKR 1,050 on 2026-08-21. It fell 14.7% over six months, underperforming the ASPI's 9.7% decline, while its one-year gain of 78.8% exceeded the index's 7.2% rise.

The price sits 32.9% below its 52-week high and 78.3% above its low, placing it at 47.2% of that range. Recent annualised volatility was 32.0%, 49.9% below its own one-year level, and 20-day volume was 41.1% below the 60-day average, indicating quieter recent trading.

Valuation

The 9.68 times P/E is below the consumer-retail median of 12.13 times and ranks at the 31st sector percentile. P/B is also below the sector median, at 1.52 times versus 1.82 times, while ROE was 18.4% for the audited year to March 2025.

The 1.4% dividend yield ranks at the 30th sector percentile and is supported by a payout that rose from LKR 10 in FY2024 to LKR 15 in FY2025 and LKR 26 in FY2026. The low 13.8% payout ratio and 7.23 times dividend cover provide considerable distribution headroom, although the yield itself is below the sector median of 2.5%.

News and sentiment

Coverage is thin: only one material company article appeared in the last 90 days, and it was positive, reporting the LKR 26 first-and-final dividend for FY2026. The dividend has a confirmed ex-date of 2026-09-28 and payment date of 2026-10-15.

Financials

In the quarter to 2026-06-30, revenue grew 5.6% to LKR 2.09 billion, but operating profit fell 17.1% and net profit fell 18.4%. The latest company-basis quarter was comparable with June 2025: gross margin narrowed to 25.1% from 26.0%, operating margin to 10.7% from 13.7%, and net margin to 8.1% from 10.5%.

Despite that year-on-year setback, the latest margins ranked strongly against comparable company-basis June quarters: gross, operating and net margin each ranked 2nd, across seven, six and seven observations respectively. The quarter's LKR 54 million gap between operating and net profit shows finance costs, tax and other below-the-line items still absorbed part of operating earnings.

For the audited year to 2025-03-31, revenue grew 9.5% and net profit grew 14.0%, with equity attributable to owners at LKR 2.71 billion and the share count unchanged at 5.11 million. The latest quarter's equity had risen to LKR 3.52 billion. The strong annual record therefore contrasts with a weaker latest print rather than a broad collapse in profitability.

Risks

The largest financial risk is earnings conversion: annual cash conversion was healthy at 1.6 times for the year to 2025-03-31, but the latest quarter reported negative operating cash flow of LKR 369 million, so quarterly profit was not accompanied by positive operating cash flow.

Balance-sheet leverage was modest at 4.9% of owners' equity, with interest cover of 13.27 times and a current ratio of 1.78 times at March 2025. These measures reduce funding pressure, but consumer-retail exposure remains sensitive to inflation, energy and transport costs, imported-goods pricing and demand conditions. The sector backdrop also includes a 50% customs surcharge on selected vehicle imports through 31 December, although the supplied data does not establish a direct effect on Abans Electricals.

Outlook

As at 2026-08-22, the next company-specific event is the confirmed LKR 26 first-and-final dividend, going ex on 2026-09-28 and payable on 2026-10-15. The next filing covers the quarter ending 2026-09-30 and is expected between 2026-11-10 and 2027-01-09; it will show whether the latest profit decline was temporary or persisted.

The lower interest-rate backdrop and stronger rupee are relevant operating context, while July inflation of 7.2% and volatile energy costs remain counterweights. The data cannot determine how these factors will affect Abans Electricals before the next filing.

About this report. Generated on Aug 22, 2026 from market data up to Aug 21, 2026, 1 material news articles over 90 days and financials to Jun 30, 2026. Every figure is drawn from EquityLK's own data on this company. AI research can contain errors, so treat it as a starting point, not investment advice.

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