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Agarapatana Plantations PLC: research report

Fairly valuedbearishSep 10, 2026

June-quarter net profit fell 37.3% year-on-year as tea revenue contracted. The shares still trade at a substantial premium to plantation peers.

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Why bearish

  • June-quarter net profit fell 37.3% year-on-year as revenue declined 15.3%, leaving the latest like-for-like June net margin the weakest of four comparable quarters.
  • The 22.74 times P/E is above the sector median of 8.87 times and ranks at the 81st percentile of plantation peers.

Against this. Gross margin improved to 12.2% from 10.5% a year earlier, showing some operating recovery despite the lower sales base.

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 10, 2026. Sector figures are the median of 25 listed companies in the same sector.

Overview

Agarapatana operates high-grown tea estates, factories and related plantation assets in Sri Lanka. The latest quarter shows a contraction in sales and earnings despite a modest improvement in operating margins.

The market-wide valuation band is Fairly valued, but the stance ends bearish: declining profit and a marked premium to sector valuation outweigh the limited margin improvement.

Price performance

The share closed at LKR 14.10 on 10 September 2026. It fell 11.3% over one month against a 0.3% ASPI decline, and was down 37.3% over one year while the ASPI gained 2.7%.

At 1.0% of its 52-week range, the price is close to its annual low and 41.2% below its high. Sixty-day annualised volatility was 54.0%, above its own one-year 39.9% rate, while trading volume was 6.8% above the prior 60-day norm.

The three-year record contains three pullbacks of 15% or more. The largest, 41.7%, reached its trough over 5.8 months and had not recovered by 10 September 2026. Liquidity is limited: median daily turnover was LKR 312,000, so a LKR 1 million order equals 320.9% of a median session.

Valuation

At 22.74 times earnings and 1.68 times book value, AGPL trades above plantation-sector medians of 8.87 times and 1.11 times respectively. Its P/E sits at the 81st sector percentile and P/B at the 79th, placing the premium near the expensive end of the peer range.

Return on equity was 7.6%, while the dividend yield was 3.5%, below the sector median 4.0%. The recorded dividend was LKR 1.50 in FY2025 and LKR 0.50 in FY2026; the latest year may be incomplete, so this is not evidence of a final payout cut. No own-history valuation comparison is supplied.

News and sentiment

Direct coverage is thin, with one neutral material article in the past 90 days. The 10 September 2026 disclosure concerned utilisation of IPO proceeds and did not report a new operating development.

The latest recorded dividend, LKR 0.50 per share, went ex on 12 January 2026 and has already passed.

Financials

The June 2026 quarter weakened against the same quarter a year earlier: revenue fell 15.3%, operating profit fell 8.8%, and net profit fell 37.3%. Gross margin improved from 10.5% to 12.2%, operating margin from 5.8% to 6.3%, but net margin fell from 5.3% to 3.9%.

The latest June gross and operating margins rank among the worst three of four comparable June quarters, while net margin is the worst of four. A LKR 42 million gap between operating and net profit also consumed a material share of quarterly earnings.

The audited year to March 2026 recorded revenue growth of 2.1% but a 61.0% fall in net profit. Equity stood at LKR 4.19 billion at June 2026 versus LKR 4.37 billion a year earlier, while the share count remained 500 million, so per-share comparisons are not distorted by a share-count change.

Risks

The principal risk is earnings sensitivity to tea markets while profitability is already compressed. Sector data show tea export earnings fell 7.53% year-on-year in January to July, and dry conditions add volume risk for plantation operations.

Financing capacity has weakened. At March 2026, debt was LKR 1.06 billion, gearing was 25.6% of owners' equity and interest cover had fallen to 3.19 times from 8.38 times a year earlier. The current ratio was 1.37 and cash conversion was 0.88 times, meaning reported operating profit was not fully converted into operating cash.

Liquidity is also a practical risk for shareholders because normal trading turnover is small relative to a meaningful transaction size.

Outlook

As at 10 September 2026, the next scheduled catalyst is the September 2026 quarterly filing, expected between 12 November 2026 and 2 March 2027. It will replace the June-quarter figures and determine whether the improved gross margin can offset the current sales and net-profit decline.

The immediate operating backdrop remains difficult: sector reports describe weaker tea export demand and pricing. This data does not disclose company-specific tea volumes, realised prices or costs after June 2026, so it cannot establish how far those sector conditions have affected AGPL.

About this report. Generated on Sep 10, 2026 from market data up to Sep 10, 2026, 1 material news articles over 90 days and financials to Jun 30, 2026, and scored 53 of 100 on value (fairly valued) when it was written. 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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