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Union Chemicals Lanka PLC: research report

Fairly valuedbullishAug 7, 2026

Near-best profitability with a 19% ROE on a debt-free balance sheet. The share is up 190% in 1y on thin volume and little news.

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Why bullish

  • Latest quarter net margin was 17.5%, ranked 2 of 12 comparable company quarters
  • ROE at 19.2% with a P/E of 12.78 supports a full but reasonable multiple
  • Dividends are rising (FY2025 DPS 82) with 2.32x cover

Against this. Cash conversion was 0.66 in FY2025, so profit did not fully arrive as cash

Operating margin
18.7%sector 11.3%
from 19.8% a year earlier
Net margin
14.9%sector 6.3%
from 15.3% a year earlier, revenue -0.5%
Return on equity
18.8%
twelve months to Jun 25, 2026, unaudited
P/E
12.2sector 12.0
earnings Rs 188.81 per share
P/B
2.29sector 1.63
book Rs 1,006.10 per share
Dividend yield
3.57%sector 2.05%
43.4% of earnings paid out

Current figures, updated daily from filings to Jun 25, 2026. The report below was written on Aug 7, 2026. Sector figures are the median of 29 listed companies in the same sector.

Overview

Union Chemicals Lanka is a specialty chemicals maker and trader focused on waterborne polymers, adhesives, coatings and industrial chemicals for paint, textile and adhesive customers in Sri Lanka. The latest filings show robust profitability on a clean balance sheet, with quarterly margins among its best March prints and a consistent dividend track.

Price performance

UCAR closed at LKR 2,426 as of 2026-08-07. The share rose 24.2% over three months versus the ASPI’s -7.1%, and is up 190.0% over one year against 9.5% for the index. It sits 18.8% below its 52-week high.

Recent volatility is lower than its own yearly norm and trading volumes are far below the recent average, consistent with an illiquid counter despite large price gains.

Valuation

At a P/E of 12.78 and P/B of 2.39, the stock trades on a sector-like earnings multiple but a richer book multiple that is consistent with a 19.2% ROE. The dividend yield is 3.4% on a rising payout, with DPS increasing from 45 in FY2023 to 82 in FY2025.

News and sentiment

Coverage is thin: 2 material articles in 90 days, both positive. The most recent event was a LKR 44 final dividend (ex 2026-06-15).

Anomalies flag that the share’s +24% three-month move came with no company news in the past month.

Financials

Quarter ended 2026-03-25 delivered a net margin of 17.5%, ranked 2 of 12 comparable company quarters, with a below-the-line drag of LKR 32.23 million separating operating and net profit.

For FY2025, net profit grew 14.9% year-on-year despite revenue falling 3.6%, indicating resilient margins at the full-year level. These are historical figures pending the next filing.

Risks

The most immediate risk is trading liquidity and price swings: average daily volume is just 34 shares, 20-day volume is down 93.6% versus 60 days, and 60-day annualised volatility is 76%.

Cash generation consistency is the next watchpoint: cash conversion was 0.66 in FY2025. Balance sheet risk is low, with gearing at 0%, but that places more of the investment case on sustained operating execution and cash conversion.

Outlook

As at 2026-08-07, the next filing for the quarter to 2026-06-30 is due now, with exchange timing typically between 2026-07-28 and 2026-10-26. That print will update whether the near-best March-quarter margins and full-year resilience carried into the new quarter.

About this report. Generated on Aug 7, 2026 from market data up to Aug 7, 2026, 2 material news articles over 90 days and financials to Mar 25, 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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