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Raigam Wayamba Salterns Plc: research report

Fairly valuedneutralAug 11, 2026

Raigam is still profitable, but its latest quarter showed a year-on-year profit decline despite margins ranking among its strongest March readings. The share has lagged the ASPI over three months.

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Why balanced

  • Operating margin was 26.6%, ranking 2nd of 7 comparable March quarters.
  • The balance sheet remains lightly geared at 5.5% of owners' equity, with interest cover of 162 times.
  • P/E of 12.28 is near the consumer-retail sector's middle ground, while the payout rose from LKR 0.15 to LKR 0.25 per share.

Against this. Latest-quarter net profit fell 18.2% year-on-year and revenue fell 3.2%, indicating weaker trading momentum despite strong margins.

Operating margin
12.8%sector 9.0%
from 29.8% a year earlier
Net margin
15.0%sector 7.3%
from 25.6% a year earlier, revenue -50.4%
Return on equity
8.5%
twelve months to Jun 30, 2026, unaudited
P/E
17.7sector 13.3
earnings Rs 1.01 per share
P/B
1.51sector 1.66
book Rs 11.82 per share
Dividend yield
1.40%sector 1.46%
24.8% of earnings paid out

Current figures, updated daily from filings to Jun 30, 2026. The report below was written on Aug 11, 2026. Sector figures are the median of 35 listed companies in the same sector.

Overview

Raigam Wayamba Salterns produces, refines and packages sea salt for consumer and industrial markets under brands including Isi, Premium, Ruchi and PVD. Its model combines saltern harvesting with automated refining, packing and value-added processing.

The latest quarter was still profitable, but the improvement in operating performance seen through much of the prior year did not continue: revenue softened and profit declined year-on-year. The key tension is strong margin quality against weaker recent volume or mix momentum.

Price performance

At LKR 19.00 on 11 August 2026, the share had fallen 11.8% over three months while the ASPI declined 7.0%, and had risen 43.7% over one year against the index's 9.4% gain. The three-month underperformance is notable because no company news was recorded in the last 30 days.

The price sat at 33.3% of its 52-week range, 39.8% below its high and 49.2% above its low. Recent annualised volatility was 51.7%, running 19.2% below the company's own one-year volatility, while 20-day volume was 3.9% above its 60-day norm. The price movement therefore remains wide, but recent trading activity was only modestly above its normal level.

Valuation

Raigam trades on a P/E of 12.28 and P/B of 1.65, with the P/E at the 41st sector percentile and the P/B also at the 41st percentile. Its 12.4% return on equity provides reasonable support for a valuation that is not at the sector's expensive edge.

The dividend yield is 1.3%, ranking at the 27th sector percentile. The payout has increased from LKR 0.15 per share in FY2024 to LKR 0.25 in FY2025, so the yield is backed by a rising recent payout rather than a shrinking distribution.

News and sentiment

Coverage is thin: there were no material company articles in the 90-day window, leaving the sentiment split at zero positive, negative and neutral articles. No undated corporate action is pending; the latest confirmed dividend had an ex-date of 1 October 2025.

Financials

For the quarter ended 31 March 2026, gross margin was 35.5% versus 37.0% a year earlier, operating margin was 26.6% versus 29.7%, and net margin was 22.6% versus 26.8%. The latest gross margin ranked 4th of 7 comparable March quarters, while operating and net margins ranked 2nd of 7, making the quarter strong on profitability relative to its own March record despite year-on-year compression.

Revenue fell 3.2% year-on-year and operating profit fell 13.2%; net profit fell 18.2% to LKR 182 million. The larger decline below the operating line represented a LKR 32 million drag from finance costs, tax, associates and foreign-exchange effects. The reported share count was unchanged at 282 million, so the earnings decline was operational and below-the-line rather than a per-share effect from dilution.

The audited year ended 31 March 2025 showed revenue growth of 41.5% and net profit growth of 36.0%, but that historical strength has not carried into the latest quarter. Equity attributable to owners increased from LKR 2.72 billion at March 2025 to LKR 3.25 billion at March 2026.

Risks

Cash conversion is the most important financial risk: operating cash flow converted only 0.02 times operating profit in the audited year ended 31 March 2025, so reported profit was not arriving as cash. Free cash flow was only LKR 2 million in that period.

Funding risk is currently limited, with gearing at 5.5% of owners' equity and interest cover of 162 times. Liquidity was also strong, with a current ratio of 4.36. However, consumer-retail exposure is operating in a tougher cost environment: July inflation reached 7.3% and fuel prices rose roughly 47%, which can pressure household purchasing power, transport costs and margins across the sector.

Outlook

The next event is the filing for the quarter ended 30 June 2026. As at 11 August 2026, it was due, with the exchange's observed timing range running from 30 July to 26 October; that filing will replace the March figures used here and should clarify whether the recent revenue and profit weakness persisted.

The sector backdrop remains mixed: consumer purchasing power faces inflation and higher fuel costs, while the wider market has seen Treasury-bill yields fall to 9.77%, 9.99% and 10.19%. The available data cannot determine how much Raigam's latest slowdown came from demand, pricing or product mix, so the June filing is the most relevant evidence still missing.

About this report. Generated on Aug 11, 2026 from market data up to Aug 11, 2026, 0 material news articles over 90 days and financials to Mar 31, 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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