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C T Holdings PLC: research report

Fairly valuedneutralAug 16, 2026

CT Holdings is growing, but June is structurally its weakest net-margin quarter. The key tension is strong owner returns against high leverage and a costly P/B.

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Why balanced

  • Revenue grew 14.2% year-on-year while the latest gross, operating and net margins ranked second of seven comparable June quarters.
  • Owner ROE was 20.6%, and dividends per share have risen from LKR 14.00 to LKR 15.25 across the latest two financial years.

Against this. Debt equals 136.1% of owners' equity, while the current ratio is only 0.75.

Operating margin
7.0%sector 9.0%
from 7.1% a year earlier
Net margin
3.1%sector 3.2%
from 3.3% a year earlier, revenue +14.3%
Return on equity
21.0%
twelve months to Jun 30, 2026, unaudited
P/E
13.9sector 13.9
earnings Rs 38.92 per share
P/B
2.91sector 1.29
book Rs 185.39 per share
Dividend yield
2.82%sector 2.09%
39.2% of earnings paid out

Current figures, updated daily from filings to Jun 30, 2026. The report below was written on Aug 16, 2026. Sector figures are the median of 22 listed companies in the same sector.

Overview

C T Holdings is a diversified Sri Lankan holding company anchored by Cargills (Ceylon), with operations spanning retail, FMCG, restaurants, property, entertainment, hospitality and financial services. Its latest quarter showed continued top-line expansion and profit growth, although the June quarter is structurally its weakest period for net margin.

Price performance

The share closed at LKR 501 on 2026-08-14. It fell 18.9% over six months and 9.9% over one year, underperforming the ASPI, which fell 9.2% and rose 9.3% over those windows respectively. Over three months, CTHR fell 9.1% against a 5.6% ASPI decline.

The price sits at 11.4% of its 52-week range, close to the low rather than the high. Recent volatility is slightly below the company's own annual norm, while 20-day volume is running above its recent average, indicating more active trading without establishing why.

Valuation

CTHR trades at 12.88 times earnings and 2.7 times book value. The P/E is near the middle of its diversified-holdings peer set at the 53rd percentile, while P/B is at the 90th percentile, making the premium to book the more notable valuation feature.

Owner ROE of 20.6% provides a fundamental explanation for part of that P/B premium, but the valuation does not offer a clear earnings discount. The 3.0% dividend yield is supported by a payout that has risen in each of the latest two financial years, rather than a shrinking distribution.

News and sentiment

Coverage was normal over the past 90 days, with four material company articles: one positive and three negative. The main negative development was the Central Bank's direction for Cargills Bank to reach LKR 16 billion of capital by March 2027 and LKR 20 billion by December 2029, alongside staged reductions in the controlling shareholders' stake.

The company also reported a rise in Cargills Bank's public float to 49.84%, appointed an independent director, and completed a second interim dividend of LKR 10.50 per share with a 2026-05-25 ex-date.

Financials

For the quarter ended 2026-06-30, revenue rose 14.2% year-on-year to LKR 76.38 billion and operating profit grew 12.8% to LKR 5.37 billion. Net profit increased more slowly by 6.8% to LKR 2.38 billion, showing that finance costs, tax and other below-the-line items absorbed much of the operating improvement. The below-the-line drag was LKR 2.98 billion.

Margins were broadly stable year-on-year: gross margin was 12.4% versus 12.6%, operating margin was 7.0% versus 7.1%, and net margin was 3.1% versus 3.3%. Despite the softer net margin, all three measures ranked second of seven comparable June quarters in the company's history. June is structurally its weakest quarter for net margin, with a six-year record showing an average net margin of 2.3%.

The latest audited year ended 2026-03-31 recorded revenue growth of 12.7% and net profit growth of 49.7%, with ROE of 20.6%. Total equity was LKR 52.78 billion, owners' equity was LKR 37.34 billion, and the share count remained broadly unchanged at 201.41 million, so the latest EPS improvement was not driven by a share-count change. Minority shareholders received 29.3% of annual group profit, meaning group net profit and the earnings attributable to CTHR owners are not the same pool.

Risks

The largest financial risk is the group's leverage: debt was LKR 50.77 billion, equal to 136.1% of owners' equity. Operating profit covered finance costs 4.22 times, an improvement from 3.03 times a year earlier, but the balance sheet remains highly debt-funded.

Liquidity is also tight, with a current ratio of 0.75. Annual cash conversion was 1.04 times, so the latest audited profit was cash-backed, while free cash flow was LKR 10.13 billion. The bank subsidiary adds a capital and ownership constraint through the Central Bank's staged targets, while higher food and energy inflation across the consumer-retail sector can pressure household spending and distribution costs.

Outlook

As at 2026-08-16, the next specific event is the group's quarter ending 2026-09-30. The filing is expected between 2026-11-07 and 2027-01-07, and it will supersede the June figures used here. The important read-through will be whether profit growth remains broad-based after the structurally weak June quarter, rather than relying on a single seasonal comparison.

Lower interest rates and abundant liquidity in the wider market provide a more favourable financing backdrop, while inflation at 7.3% keeps pressure on consumer purchasing power and retail costs. The data does not establish how these competing forces will affect CTHR's next quarter, and no further dated corporate action is currently listed.

About this report. Generated on Aug 16, 2026 from market data up to Aug 14, 2026, 4 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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