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Lee Hedges PLC: research report

Moderately undervaluedbullishSep 2, 2026

Lee Hedges booked LKR 883 million June-quarter profit, far ahead of a year earlier. The LKR 293 share trades on 4.75x earnings, but recurring revenue remains small.

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Why bullish

  • June-quarter net profit rose 1,726.8% year-on-year to LKR 882.6 million.
  • The 4.75x P/E is at the 8th percentile among sector peers.
  • Annual gearing was only 1.9% of owners' equity, with interest cover of 54.78x.

Against this. June revenue was only LKR 64.0 million against operating profit of LKR 817.6 million, so the earnings surge was not explained by revenue growth alone.

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 Sep 2, 2026. Sector figures are the median of 32 listed companies in the same sector.

Overview

Lee Hedges develops, holds and manages Sri Lankan real estate, combining property development, leasing, investment properties and land investments. Its latest quarter marks a step-change in reported profit, alongside a period of portfolio transactions and acquisitions, while the underlying revenue base remains comparatively modest.

Price performance

SHAW closed at LKR 293 on 2 September 2026. It fell 4.5% over one week against a 0.1% ASPI decline, and was down 0.8% over one month while the index gained 0.9%.

Over longer windows, the share gained 5.1% in six months against the ASPI's 10.3% fall, and rose 41.9% over one year versus 3.0% for the index. It sat 75.4% through its 52-week range and 10.9% below its high; 60-day volatility was 47.7% below its own one-year level, while 20-day volume was 8.1% below the 60-day average.

Valuation

The 4.75x P/E is well below the property and construction peer median of 10.11x and sits at the 8th percentile of the 26 peers with comparable earnings multiples. This discounts the unusually strong latest earnings print rather than treating it as sector-standard profitability.

P/B of 0.975x is close to the sector median of 1.12x, while the latest audited ROE was 10.3%. The 0.5% dividend yield is at the 6th percentile among yield-reporting peers; dividends rose to LKR 2.00 in FY2026 from LKR 1.50 in FY2025, but the low yield reflects a 2.4% payout ratio.

News and sentiment

Six material company articles were recorded over 90 days, comprising two positive and four neutral items. Coverage was unusually quiet in the past 30 days, with one article against a monthly baseline of 2.2.

The disclosures included the July acquisition of 50.886% of On'ally Holdings and June land-sale and Lanka Realty Developments transaction updates. A first and final LKR 2.00 dividend is confirmed to go ex on 22 September 2026 and is payable on 9 October 2026.

Financials

June-quarter revenue increased 19.8% year-on-year to LKR 64.0 million, while operating profit rose 3,060.3% to LKR 817.6 million and net profit grew 1,726.8% to LKR 882.6 million. Net profit exceeded operating profit by LKR 65.1 million after below-the-line gains, compared with a LKR 22.4 million gain a year earlier. The scale of the profit increase was therefore not supported by revenue growth alone.

Gross margin eased from 97.8% to 95.2%, the weakest result among seven June quarters. Operating margin rose from 48.4% to 1,276.6%, the best of seven June quarters, while net margin increased from 90.4% to 1,378.2%, also the best of seven.

Equity increased from LKR 6.19 billion a year earlier to LKR 7.69 billion, while shares outstanding remained unchanged at 25.6 million. The latest filed quarter ends 30 June 2026, so these figures pre-date subsequent company announcements.

Risks

The main risk is earnings quality and cash realisation. Annual cash conversion was only 0.11x in the year to March 2026, and free cash flow was negative LKR 383.4 million despite reported profit. This matters because the June-quarter earnings surge far exceeded growth in the revenue line.

Liquidity is tighter than a year earlier, with a current ratio of 1.09x versus 2.56x. Debt itself is modest at LKR 132.3 million, equivalent to 1.9% gearing, and interest cover of 54.78x limits financing stress. Sector conditions also include elevated material costs and labour shortages, which can constrain project delivery across property and construction.

Outlook

As at 2 September 2026, the next confirmed event is the LKR 2.00 dividend ex-date on 22 September. The more material information event is the September 2026 quarter filing, expected between 12 November 2026 and 2 March 2027, which will supersede the June-quarter figures and show whether the exceptional profit level was followed by further portfolio-related gains or a return to the smaller revenue base.

As at 2 September 2026, sector data pointed to a third consecutive monthly expansion in construction activity during July, but also to material and skilled-labour constraints. The available data does not disclose the financial contribution, funding structure or integration outcome of the On'ally Holdings acquisition.

About this report. Generated on Sep 2, 2026 from market data up to Sep 2, 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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