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JAT Holdings Plc: research report

Moderately undervaluedneutralAug 7, 2026

June is its structurally weakest quarter and JAT’s operating margin was 5.7%, the worst June in recent years, while revenue rose 34% year-on-year; expansion in Australia and Bangladesh is in place, so margin repair is the swing factor.

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Why balanced

  • Quarterly revenue grew 34.3% year-on-year to about LKR 3.0 billion, but operating margin fell to 5.7% (down sharply on the year).
  • FY26 revenue reached LKR 12.6 billion, yet net profit fell 14.3% and ROE was 12.2%.

Against this. Newsflow is supportive, with 8 of 9 material articles positive over 90 days.

Operating margin
5.7%sector 11.3%
from 10.2% a year earlier
Net margin
4.9%sector 6.3%
from 6.6% a year earlier, revenue +34.3%
Return on equity
12.3%
twelve months to Jun 30, 2026, unaudited
P/E
11.2sector 12.0
earnings Rs 2.89 per share
P/B
1.38sector 1.63
book Rs 23.47 per share
Dividend yield
3.57%sector 2.05%
40.1% 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 29 listed companies in the same sector.

Overview

JAT Holdings manufactures and distributes wood, decorative and performance coatings and related building and furnishing solutions, and has been adding adjacent capabilities across geographies. The key dynamic now is robust top-line and footprint expansion set against squeezed margins in the latest quarter, which is structurally its weakest for operating margin.

Price performance

As of 2026-08-07 the share closed at LKR 36.00. It fell 13.2% over three months versus the ASPI’s -7.1%, and is down 6.5% over one year against the index’s +9.5%. The price sits 2.9% above its 52-week low, near the bottom of its range.

Valuation

The stock trades at 12.41x TTM earnings and 1.53x book, broadly in line with manufacturing peers. ROE was 12.2%. The dividend yield is 3.2%; payouts have been uneven, with FY2026 at LKR 0.72 per share versus LKR 1.04 in FY2025.

News and sentiment

Coverage is about normal, with 9 material articles in 90 days, 8 positive and 1 neutral. Confirmed: a final dividend of LKR 0.72 per share went ex on 2026-08-07 (payment due 2026-08-28). Strategically, JAT re-entered Australia with Mirotone and its Bangladesh arm (about 30% of revenue) acquired a site at Singair to expand capacity.

Financials

June quarter revenue rose 34.3% year-on-year, but operating profit fell 24.7% and operating margin printed 5.7%; net profit was broadly flat (+0.5%). The below-the-line drag was modest at about LKR 23.7 million. June is structurally JAT’s weakest quarter for operating margin and this print ranked worst among comparable June quarters.

For FY26, revenue reached LKR 12.6 billion (+8.8% year-on-year) while net profit declined 14.3%. Full-year operating and net margins were 14.6% and 12.1%, respectively, with ROE at 12.2%.

Risks

The lead risk is margin pressure: despite June revenue growth, operating margin was the weakest among recent June quarters at 5.7%, highlighting execution and cost control risk in the low-margin season.

Cash generation is improving but still light: cash conversion was 0.71 in FY26 (from 0.18 in FY25), indicating profits have not consistently arrived as cash. Financing risk is moderate: gearing was 32.2% of owners’ equity (FY25), with interest cover improving to 6.28x (from 5.17x). Geographic exposure is meaningful, with Bangladesh contributing about 30% of revenue, concentrating macro and regulatory risk there.

Outlook

As at 2026-08-07 the next catalyst is the September quarter filing, expected between 2026-10-28 and 2027-01-26. That period sits between the weaker and historically stronger operating-margin quarters, so evidence of margin repair would change the picture. Near term, a final dividend payment is due on 2026-08-28; execution on the Mirotone Australia rollout and the Bangladesh capacity build are the other items to watch.

About this report. Generated on Aug 7, 2026 from market data up to Aug 7, 2026, 9 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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