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Kandy Hotels Company (1938) PLC: research report

Moderately overvaluedbearishSep 8, 2026

KHC's June quarter remained loss-making despite higher revenue, although it was its strongest comparable June margin result. The share also trades on a demanding earnings multiple relative to hotel peers.

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Why bearish

  • The June quarter recorded a net loss of LKR 68.7 million despite 29.1% revenue growth.
  • The P/E is 48.1 times, at the 85th percentile among sector companies with reported earnings multiples.

Against this. The audited year to March 2026 delivered 47.1% revenue growth and a return to profit.

Operating margin
-11.8%sector -11.5%
from -24.1% a year earlier
Net margin
-17.2%sector -16.2%
from -18.3% a year earlier, revenue +29.1%
Return on equity
2.0%
twelve months to Jun 30, 2026, unaudited
P/E
44.4sector 19.9
earnings Rs 0.27 per share
P/B
0.89sector 0.90
book Rs 13.53 per share
Dividend yield
0.00%sector 0.00%
trailing twelve months

Current figures, updated daily from filings to Jun 30, 2026. The report below was written on Sep 8, 2026. Sector figures are the median of 33 listed companies in the same sector.

Overview

KHC operates a portfolio of Sri Lankan hotels, including Queens Hotel and Hotel Suisse in Kandy, alongside EKHO-branded properties and related hospitality services. Its most recent June quarter was still loss-making, but the operating result improved materially against the comparable June period and was the strongest such June margin result in the available record.

Price performance

The share fell 13.9% over three months and 27.4% over one year, compared with ASPI moves of -0.9% and 4.5% respectively. The closing price was LKR 12.70 on 8 September 2026.

It sits at the bottom of its 52-week range, 44.2% below the high. Recent volatility was lower than its own one-year norm and trading volume was also quieter, but liquidity is very limited: median daily turnover was LKR 76,734 and a LKR 1 million order equalled 1,303.2% of a median session.

The three-year record includes four pullbacks of 15% or more. The current 44.2% drawdown had not recovered as at 8 September 2026.

Valuation

At 48.1 times earnings, KHC trades well above the hotels and tourism sector median of 18.9 times and sits at the 85th percentile of companies with usable P/E data. This is difficult to reconcile with trailing ROE of 1.9%.

The P/B of 0.94 is close to the sector median of 0.97, but the company’s own record describes it as dearer than 82% of days since February 2012. No trailing dividend or usable dividend-history series is reported. The market-wide screen places KHC in the Moderately overvalued band, with a score of 25 out of 100, and flags the underlying share as thinly traded.

News and sentiment

Direct company coverage is thin. The 90-day record contains three material articles, all neutral, centred on a trading halt on 7 September 2026 and its lifting after disclosures were published on 8 September 2026.

No confirmed or pending corporate actions are reported.

Financials

June gross margin rose to 74.0% from 69.5% a year earlier, while operating margin improved to -11.8% from -24.1%. Net margin was -17.2% versus -18.3%.

June is structurally KHC’s weakest quarter for operating margin, and the latest operating, gross and net margins were each the best comparable June result in the available group-basis record. Revenue increased year-on-year, the operating loss narrowed, but the net loss widened because finance costs, tax and other below-the-line items turned the operating shortfall into a deeper loss.

The audited year to March 2026 showed a sharp recovery in revenue and net profit from the prior year. Equity increased, while the reported share count was unchanged at the annual reporting dates; the improvement in annual EPS was therefore not driven by a share-count change.

Risks

Near-term liquidity is the leading financial risk: the March 2026 current ratio was 0.8, leaving current liabilities above current assets. Interest cover was only 1.53 times, so finance costs continue to absorb a meaningful share of operating profit.

Cash conversion was 0.75 times in the audited year, meaning reported operating profit was not fully matched by operating cash flow. Debt was modest relative to owners’ equity at 12.3%, but the company remains exposed to hotel demand; sector data showed August tourist arrivals down 3.3% year-on-year.

Outlook

As at 8 September 2026, the next defined catalyst is the filing for the quarter ending 30 September 2026, expected between 12 November 2026 and 2 March 2027. It will show whether the improved comparable-June operating performance carries into a quarter outside the group’s structurally weakest operating-margin period.

The available data cannot isolate property-level occupancy, room-rate movements or the financial effect of refurbishment activity. Softer August tourism demand and higher fuel costs are relevant sector conditions, but are not company-specific evidence.

About this report. Generated on Sep 8, 2026 from market data up to Sep 8, 2026, 3 material news articles over 90 days and financials to Jun 30, 2026, and scored 25 of 100 on value (moderately overvalued) 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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