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Lee Hedges PLC: research report

Moderately undervaluedbullishAug 17, 2026

Lee Hedges delivered its strongest recorded June quarter for operating and net margins, but the latest annual cash conversion remained negative. The key tension is powerful reported earnings versus weak cash backing.

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Why bullish

  • June net profit reached LKR 882.6 million, the best net-margin result in the company's seven comparable June quarters.
  • The shares trade at a P/E of 4.87, well below the property-construction sector median of 9.88.
  • FY2026 dividend per share rose to LKR 2.0 from LKR 1.5 in FY2025, extending the payout's upward direction.

Against this. Latest annual cash conversion was -0.46x, with free cash flow negative at LKR 802.3 million, so reported profit was not supported by operating cash.

Operating margin
1,276.6%sector 13.6%
from 48.4% a year earlier
Net margin
1,378.2%sector 10.9%
from 90.4% a year earlier, revenue +19.8%
Return on equity
10.3%sector 9.5%
full year to Mar 31, 2026
P/E
10.5sector 10.2
earnings Rs 27.26 per share
P/B
0.95sector 1.09
book Rs 300.18 per share
Dividend yield
0.70%sector 2.39%
7.3% of earnings paid out

Current figures, updated daily from filings to Jun 30, 2026. The report below was written on Aug 17, 2026. Sector figures are the median of 32 listed companies in the same sector.

Overview

Lee Hedges is a property development and investment company with residential, commercial, leasing, property management and land-investment activities. Its latest results show a sharp improvement in reported operating and net profitability, while recent disclosures indicate active portfolio restructuring through acquisitions and asset sales.

Price performance

The share price was LKR 300 as at 17 August 2026. It gained 79.6% over one year and 36.4% over six months, substantially ahead of ASPI returns of 9.6% and negative 9.0% over the same periods, although the three-month return was negative 2.0% against the ASPI's negative 5.6%.

The stock sits at 82.8% of its 52-week range, 8.3% below its high. Recent 60-day annualised volatility was 37.5%, 45.3% below its own one-year volatility, while 20-day average volume was 10.1% below its 60-day average. The recent price action has therefore remained strong overall but quieter than the company's own longer-term trading pattern.

Valuation

Lee Hedges is valued at a P/E of 4.87 and P/B of 1.00, versus property-construction sector medians of 9.88 and 1.15. The P/E ranks at the sector's 8th percentile and P/B at the 40th percentile, making earnings valuation the clearer relative attraction.

Annual ROE was 6.5%, so the discount to the sector on earnings is not being supported by a high measured return on equity. The dividend yield is 0.5%, below the sector's 3.1% median, but the payout has improved: DPS was LKR 1.5 in both FY2024 and FY2025 before rising to LKR 2.0 in FY2026.

News and sentiment

Company coverage was normal, with 2 articles in the last 30 days against a baseline of 2.2 per month. Across the last 90 days, 6 material articles comprised 2 positive and 4 neutral items, with no negative articles.

Recent disclosures covered the LKR 2.0 first-and-final dividend, the acquisition of 50.886% of On'ally Holdings, land and premises disposal, and changes to ownership and the board. The dividend has a confirmed ex-date of 22 September 2026 and payment date of 9 October 2026.

Financials

The June 2026 quarter is the latest filed period, and later company news through 17 August 2026 means these figures are historical. Revenue rose 19.8% year-on-year to LKR 64.0 million, while operating profit increased 3,060.3% to LKR 817.6 million and net profit grew 1,726.8% to LKR 882.6 million.

Gross margin narrowed from 97.8% to 95.2%, ranking the latest June result as the worst of the company's seven comparable June quarters. By contrast, operating margin widened from 48.4% to 1,276.6% and net margin from 90.4% to 1,378.2%; both were the best of seven comparable June quarters. The extreme margins reflect profit levels that are very large relative to the revenue line.

Net profit exceeded operating profit by LKR 65.1 million, meaning finance costs, tax, associates or foreign-exchange items below operating profit added to the reported result rather than reducing it. The latest reported share count was 25.60 million, unchanged across the supplied periods, so the EPS movement was not mechanically driven by a disclosed share-count change. The audited year ended March 2025 showed ROE of 6.5% and net profit growth of 50.9%.

Risks

The primary risk is earnings quality and cash conversion. On the latest annual data to March 2025, operating cash conversion was -0.46x and free cash flow was negative LKR 802.3 million, while gearing was 6.9% of owners' equity. This means the balance sheet is lightly geared, but cash generation has not matched accounting profitability.

Interest cover was strong at 32.7x and the current ratio was 2.56x, reducing immediate financing and liquidity pressure. However, the group's recent acquisition and asset-reallocation activity increases the importance of execution, valuation discipline and the conversion of property-related gains into recurring cash.

Sector conditions remain mixed: infrastructure activity provides a constructive backdrop for property and construction, while delays and higher costs in major projects remain relevant operating risks. Falling market yields could ease financing conditions, but elevated energy and transport costs remain a broader cost pressure.

Outlook

As at 17 August 2026, the next concrete reporting event is the quarter ending 30 September 2026. Based on exchange timing, the filing is expected between 7 November 2026 and 7 January 2027; it will show whether the June earnings step-up continues after the acquisition and disposal disclosures that followed the latest quarter.

The confirmed LKR 2.0 dividend will go ex on 22 September 2026 and be paid on 9 October 2026. The data does not yet establish how the On'ally acquisition or the wider Lanka Realty transactions will affect recurring earnings, cash flow or asset values, so the next filing is the clearest test of whether the recent reported profitability is becoming a broader operating result.

About this report. Generated on Aug 17, 2026 from market data up to Aug 17, 2026, 6 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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