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Agarapatana Plantations PLC: research report

Fairly valuedbearishSep 2, 2026

AGPL's June-quarter net profit fell 37.3% year on year, while its P/E sits in the sector's 81st percentile.

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Why bearish

  • June-quarter revenue fell 15.3% and net profit declined 37.3% year on year.
  • AGPL's P/E is in the 81st percentile of plantation-sector peers.
  • Its June net margin of 3.9% was the weakest among the four comparable June quarters on record.

Against this. Gross margin improved to 12.2% from 10.5% a year earlier.

Operating margin
6.3%sector 8.4%
from 5.8% a year earlier
Net margin
3.9%sector 4.3%
from 5.3% a year earlier, revenue -15.3%
Return on equity
7.6%sector 10.5%
full year to Mar 31, 2026
P/E
21.8sector 9.3
earnings Rs 0.62 per share
P/B
1.61sector 1.11
book Rs 8.38 per share
Dividend yield
3.70%sector 2.35%
80.6% of earnings paid out

Current figures, updated daily from filings to Jun 30, 2026. The report below was written on Sep 2, 2026. Sector figures are the median of 25 listed companies in the same sector.

Overview

Agarapatana Plantations cultivates, manufactures and sells high-grown black tea from estates in Nuwara Eliya and Uva, alongside tea factories, purchased-leaf processing, timber and hydropower assets.

The latest June quarter marked a retreat in both sales and earnings, despite a modest improvement in operating profitability relative to the same quarter a year earlier. The central tension is that the business remains profitable, but its earnings base has weakened materially from the prior year.

Price performance

AGPL closed at LKR 15.00 on 2 September 2026. It gained 4.1% over one month against the ASPI's 0.9% rise, but lost 30.4% over one year while the index gained 3.0%. Its three-month and six-month returns also lagged the ASPI.

The share sits only 13.0% up from its 52-week low. Recent volatility and trading volume are both above AGPL's own recent norms, consistent with a more active and unsettled trading pattern.

Valuation

AGPL's P/E and P/B rank at the 81st and 83rd percentiles respectively among plantation-sector peers, placing both measures near the expensive end of the peer range. That premium is not readily reconciled by a 7.6% return on equity.

The 3.3% dividend yield is below the sector median. The recorded payout is LKR 0.50 for FY2026 so far, compared with LKR 1.50 in FY2025; the latest year may be incomplete, so this is not evidence of a final dividend cut.

News and sentiment

Direct company coverage is thin, with no material AGPL articles recorded over the past 90 days. The latest confirmed corporate action was a first interim dividend of LKR 0.50, which went ex on 12 January 2026.

Financials

For the June 2026 quarter, gross margin improved to 12.2% from 10.5%, while operating margin rose to 6.3% from 5.8%. Net margin nevertheless fell to 3.9% from 5.3%.

Revenue, operating profit and net profit all declined year on year. The net-margin result was the weakest of the four comparable June quarters on record, while gross and operating margins were each among the weaker June-quarter outcomes. Below-the-line charges continued to absorb a meaningful share of operating profit.

The share count was unchanged year on year, so the earnings decline is not a mechanical per-share effect. The latest audited annual result also showed lower earnings despite modest revenue growth, and owners' equity declined over the year. There is no later company result in the news flow, leaving the June filing as the latest financial evidence.

Risks

The leading financial risk is limited cash headroom against debt servicing. Latest audited cash conversion was 0.88x, gearing was 25.6% of owners' equity, and interest cover had fallen to 3.19x. The current ratio of 1.37x provides near-term balance-sheet cover, but not a large buffer.

Tea-market conditions add operating risk: sector tea export volumes fell 4.9% in January to July, while July exports declined 17.2%. These are sector conditions rather than company-specific events, but they coincide with AGPL's weaker June revenue.

Outlook

As at 2 September 2026, the next identified event is the filing for the quarter ending 30 September 2026, expected between 12 November 2026 and 2 March 2027. It will supersede the June figures and show whether the decline in sales and earnings extended into the following quarter.

The available data cannot determine AGPL's realised tea prices, crop volumes or cost response for that period. A stronger filing would counter the current evidence of earnings pressure, while another weaker result would reinforce it.

About this report. Generated on Sep 2, 2026 from market data up to Sep 2, 2026, 0 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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