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Hemas Holdings Ltd.: research report

Moderately undervaluedbullishAug 7, 2026

Hemas is the sector’s cheapest at 6.8x P/E. The catch: Q1 FY27 earnings fell 15.7% YoY in June, its structurally weakest operating‑margin quarter.

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Why bullish

  • It trades at 6.81x P/E (sector percentile 0) versus a sector that sits materially higher.
  • FY26 delivery was solid, with net profit up 11.4% and ROE at 15.7%.
  • A net‑cash position of about LKR 11.64 billion and 13.8x interest cover underpin resilience.

Against this. Q1 FY27 net profit fell 15.7% year on year.

Operating margin
5.7%sector 9.0%
from 7.2% a year earlier
Net margin
3.7%sector 3.2%
from 4.4% a year earlier, revenue +0.9%
Return on equity
15.5%
twelve months to Jun 30, 2026, unaudited
P/E
10.7sector 13.9
earnings Rs 2.89 per share
P/B
1.66sector 1.29
book Rs 18.62 per share
Dividend yield
3.23%sector 2.09%
34.6% of earnings paid out

Current figures, updated daily from filings to Jun 30, 2026. The report below was written on Aug 7, 2026. Sector figures are the median of 22 listed companies in the same sector.

Overview

Hemas is a Sri Lankan diversified group across consumer, healthcare and mobility, with leading positions in FMCG and pharmaceuticals and stakes in hospitals and travel. The big picture is valuation support and a net‑cash balance sheet following record FY26 earnings, set against Q1 FY27 margin compression in the structurally weak June quarter.

Price performance

HHL closed at LKR 31.20 on 2026-08-07. Over 1 year it rose 0.6% versus the ASPI’s 9.5%.

It is around 40% of its 52‑week range. Trading has been quiet, with 20‑day volume 55% below its 60‑day average.

Valuation

At 6.81x P/E (sector percentile 0), the share screens as the cheapest in diversified holdings. ROE is 15.7%, which helps explain a P/B that reads full versus peers.

The dividend yield is 5.6%. The payout has risen from LKR 0.68 per share in FY2024 to LKR 1.00 in FY2026.

News and sentiment

Coverage has been unusually quiet in the last 30 days at 0.5x its own baseline. Across 90 days we logged 16 material items. The split skewed positive at 9 versus 6 negative.

On 7 Aug, Q1 FY27 updates reported a 21.4% drop in earnings attributable to equity holders to LKR 937 million. Board changes and a final dividend with an ex‑date of 30 Jun were also filed. Earlier, the EPF disclosed a 40 million‑share purchase in 2025 and an ESOS proposal was announced.

Financials

June quarter profitability softened on a like‑for‑like basis. Gross margin was 30.4% versus 30.1% a year ago. Operating margin was 5.7% versus 7.2%. Net margin was 3.7% versus 4.4%.

June is structurally its weakest quarter for operating margin, and the latest print is that seasonal low, so the quarter should be judged against prior Junes rather than against December or March peaks.

Risks

The lead risk is near‑term margin squeeze from input costs and currency: operating margin fell 1.6 points year on year to 5.7% in June.

Execution and cash discipline also matter: cash conversion was 0.83. Liquidity is adequate at a 1.72 current ratio, and interest cover of 13.8x reduces refinancing risk. In addition, 4.0% of profit belongs to minorities, modestly diluting what accrues to HHL shareholders.

Outlook

As at 2026-08-07, the next event is the September‑quarter filing, expected between 28 Oct and 26 Jan. A rebound in operating margin from the June base would support sentiment; further squeeze would argue the other way.

Context: rates have been easing and the rupee broadly steady, while July inflation printed 7.3%, so input costs and pricing traction remain the variables to watch. In healthcare, ongoing policy discussions about local pharma support form a constructive backdrop for a segment that accounts for roughly three‑fifths of Group revenue.

About this report. Generated on Aug 7, 2026 from market data up to Aug 7, 2026, 16 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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