Income Statement ACL Plastics PLC

Stocks

APLA.N0000

LK0238N00002

Electrical Components & Equipment

End-of-day quote Colombo S.E. 2026-08-18			5-day change	1st Jan Change
144.00 ^LKR	-0.35%		-3.52%	-24.80%

08-14	ACL Plastics PLC Reports Earnings Results for the First Quarter Ended June 30, 2026	CI
08-03	ACL Plastics PLC Declares an Interim Dividend for the Financial Year Ended March 31, 2026, Payable on September 2, 2026	CI

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Published financial data: ACL PLASTICS PLC

Annual

Quarterly

Halfyear

YTD

LTM

Fiscal Period: March	2021	2022	2023	2024	2025
Revenues	1.9B	2.96B	2.48B	2.37B	2.44B
Total Revenues	1.9B	2.96B	2.48B	2.37B	2.44B
Cost of Goods Sold, Total	1.71B	2.24B	1.69B	1.84B	1.87B
Gross Profit	192M	713M	787M	533M	575M
Selling General & Admin Expenses, Total	7M	9.14M	11.36M	10.97M	10.87M
Other Operating Expenses	-	-	-105K	-44.74K	-5K
Other Operating Expenses, Total	7M	9.14M	11.25M	10.93M	10.86M
Operating Income	185M	704M	776M	522M	564M
Interest Expense, Total	-6.37M	-18.47M	-10.24M	-1.09M	-377K
Interest And Investment Income	11.17M	27.02M	80.48M	146M	70.21M
Net Interest Expenses	4.8M	8.55M	70.24M	145M	69.83M
Currency Exchange Gains (Loss)	18.2M	132M	24.88M	-92.46M	-9.53M
Other Non Operating Income (Expenses)	-	1	-	-1	-
EBT, Excl. Unusual Items	208M	844M	871M	575M	624M
Gain (Loss) On Sale Of Investments	-	-	-	-	48.01M
Gain (Loss) On Sale Of Assets	-	-	-	-	-
EBT, Incl. Unusual Items	208M	844M	871M	575M	672M
Income Tax Expense	28.96M	123M	236M	119M	207M
Earnings From Continuing Operations	179M	721M	635M	456M	465M
Net Income to Company	179M	721M	635M	456M	465M
Net Income - (IS)	179M	721M	635M	456M	465M
Net Income to Common Incl Extra Items	179M	721M	635M	456M	465M
Net Income to Common Excl. Extra Items	179M	721M	635M	456M	465M
Per Share Items
Net EPS - Basic	4.26	17.12	15.07	10.82	11.03
Basic EPS - Continuing Operations	4.26	17.12	15.07	10.82	11.03
Basic Weighted Average Shares Outstanding	42.12M	42.12M	42.12M	42.12M	42.12M
Net EPS - Diluted	4.26	17.12	15.07	10.82	11.03
Diluted EPS - Continuing Operations	4.26	17.12	15.07	10.82	11.03
Diluted Weighted Average Shares Outstanding	42.12M	42.12M	42.12M	42.12M	42.12M
Normalized Basic EPS	3.09	12.53	12.92	8.53	9.26
Normalized Diluted EPS	3.09	12.53	12.92	8.53	9.26
Dividend Per Share	1	1.5	1.5	2	2.5
Payout Ratio	14.1	5.84	9.95	13.87	18.13
Supplemental Items
EBITDA	201M	722M	794M	539M	584M
EBITA	185M	704M	776M	522M	564M
EBIT	185M	704M	776M	522M	564M
EBITDAR	-	-	-	-	-
Effective Tax Rate - (Ratio)	13.9	14.62	27.07	20.71	30.86
Current Domestic Taxes	39.65M	126M	200M	177M	200M
Total Current Taxes	39.65M	126M	200M	177M	200M
Deferred Domestic Taxes	-10.7M	-2.12M	11.66M	-15.43M	10.02M
Total Deferred Taxes	-10.7M	-2.12M	11.66M	-15.43M	10.02M
Normalized Net Income	130M	528M	544M	359M	390M
Non-Cash Pension Expense	1.82M	-238K	1.22M	2.03M	1.59M
Supplemental Operating Expense Items
Selling and Marketing Expenses	347K	-	-	-	-
General and Administrative Expenses	6.65M	9.14M	11.36M	10.97M	10.87M
Net Rental Expense, Total	-	-	-	-	-
Imputed Operating Lease Interest Expense	-	-	-	-	-
Imputed Operating Lease Depreciation	-	-	-	-	-
Maintenance & Repair Expenses, Total	6.27M	5.56M	7.42M	-	-

Fiscal Period: March	2021	2022	2023	2024	2025
Assets
Cash And Equivalents	446M	871M	823M	842M	101M
Short Term Investments	-	-	-	35.04M	816M
Trading Asset Securities, Total	-	-	-	-	1.13B
Total Cash And Short Term Investments	446M	871M	823M	877M	2.05B
Accounts Receivable, Total	786M	1.1B	699M	934M	758M
Other Receivables	31.84M	12.82M	32.98M	35.94M	23.06M
Notes Receivable	42M	42M	492M	564M	114M
Total Receivables	860M	1.16B	1.22B	1.53B	895M
Inventory	308M	454M	558M	564M	578M
Deferred Tax Assets Current	-	-	-	-	-
Other Current Assets, Total	67.5M	170M	122M	72.57M	-
Total Current Assets	1.68B	2.65B	2.73B	3.05B	3.52B
Gross Property Plant And Equipment	591M	549M	550M	594M	596M
Accumulated Depreciation	-259M	-200M	-219M	-220M	-240M
Net Property Plant And Equipment	331M	349M	331M	374M	356M
Long-term Investments	43.38M	49.1M	43.23M	49.27M	77.29M
Deferred Tax Assets Long-Term	-	-	-	-	-
Other Long-Term Assets, Total	-	-	-	-	-
Total Assets	2.06B	3.05B	3.1B	3.47B	3.96B
Liabilities
Accounts Payable, Total	137M	423M	2.04M	1.46M	68.14M
Accrued Expenses, Total	7.68M	6.63M	39.09M	13.77M	716K
Short-term Borrowings	221M	181M	1.17M	-	-
Current Income Taxes Payable	43.02M	109M	152M	97.42M	101M
Other Current Liabilities	36K	-	-	5.49M	14.49M
Total Current Liabilities	410M	721M	194M	118M	184M
Pension & Other Post Retirement Benefits	17.43M	7.54M	11.29M	12.51M	17.82M
Deferred Tax Liability Non Current	51.94M	51.51M	78.92M	83.4M	81.49M
Total Liabilities	479M	780M	284M	214M	284M
Common Stock, Total	79.97M	79.97M	79.97M	79.97M	79.97M
Retained Earnings	1.28B	1.97B	2.54B	2.94B	3.32B
Comprehensive Income and Other	221M	222M	195M	235M	269M
Total Common Equity	1.58B	2.27B	2.82B	3.26B	3.67B
Total Equity	1.58B	2.27B	2.82B	3.26B	3.67B
Total Liabilities And Equity	2.06B	3.05B	3.1B	3.47B	3.96B
Supplemental Items
ECS Total Shares Outstanding on Filing Date	42.12M	42.12M	42.12M	42.12M	42.12M
ECS Total Common Shares Outstanding	42.12M	42.12M	42.12M	42.12M	42.12M
Book Value / Share	37.46	53.89	66.87	77.29	87.19
Tangible Book Value	1.58B	2.27B	2.82B	3.26B	3.67B
Tangible Book Value Per Share	37.46	53.89	66.87	77.29	87.19
Total Debt	221M	181M	1.17M	0	0
Net Debt	-225M	-690M	-822M	-877M	-2.05B
Debt Equivalent of Unfunded Proj. Benefit Obligation	17.43M	7.54M	11.29M	12.51M	17.82M
Debt Equivalent Oper. Leases	-	-	-	-	-
Account Code - Inventory Valuation	6	6	6	6	6
Inventories - Raw Materials, Total	278M	409M	475M	476M	493M
Inventories - Work In Process, Total	134	134	134	571K	134
Inventories - Finished Goods, Total	30.19M	36.26M	87.35M	85.83M	91.89M
Inventories - Others	581K	8.74M	14.17M	24.2M	26.21M
Land - (BS)	148M	148M	148M	169M	169M
Buildings, Total	132M	132M	132M	154M	154M
Machinery, Total	310M	268M	269M	269M	270M
Full Time Employees	55	42	42	53	52

Fiscal Period: March	2021	2022	2023	2024	2025
Net Income	179M	721M	635M	456M	465M
Depreciation & Amortization - CF	16.24M	17.82M	18.72M	17.5M	20M
Depreciation & Amortization, Total	16.24M	17.82M	18.72M	17.5M	20M
Amortization of Deferred Charges, Total - (CF)	-	-	-	-	-
(Gain) Loss From Sale Of Asset	-	-	-	-	-
(Gain) Loss on Sale of Investments - (CF)	-	-	-	-	-48.01M
Other Operating Activities, Total	-34.38M	36.75M	-26.25M	-215M	-50.42M
Change In Accounts Receivable	-31.08M	-399M	-19.75M	-261M	718M
Change In Inventories	-71.09M	-146M	-103M	-6.23M	-14.41M
Change In Accounts Payable	103M	285M	-389M	-20.4M	62.62M
Cash from Operations	162M	516M	116M	-28.66M	1.15B
Capital Expenditure	-2.94M	-35.84M	-475K	-14.45K	-2.44M
Sale of Property, Plant, and Equipment	-	-	-	-	-
Investment in Marketable and Equity Securities, Total	-	-	-	-35M	-1.09B
Other Investing Activities, Total	10.84M	27.02M	80.48M	146M	60.18M
Cash from Investing	7.9M	-8.82M	80M	111M	-1.03B
Short Term Debt Issued, Total	1.13B	1.36B	48.5M	-	-
Total Debt Issued	1.13B	1.36B	48.5M	-	-
Short Term Debt Repaid, Total	-951M	-1.37B	-226M	-	-
Total Debt Repaid	-951M	-1.37B	-226M	-	-
Common Dividends Paid	-25.28M	-42.12M	-63.19M	-63.19M	-84.25M
Common & Preferred Stock Dividends Paid	-25.28M	-42.12M	-63.19M	-63.19M	-84.25M
Other Financing Activities, Total	-	-	-	-	-
Cash from Financing	157M	-47.17M	-240M	-63.19M	-84.25M
Miscellaneous Cash Flow Adjustments	-	-	-	1	-
Net Change in Cash	327M	460M	-44.95M	19.47M	39.84M
Supplemental Items
Cash Interest Paid	6.37M	18.47M	10.24M	1.09M	377K
Cash Income Tax Paid (Refund)	52.71M	59.16M	182M	189M	190M
Levered Free Cash Flow	147M	217M	27.14M	1.19M	1.13B
Unlevered Free Cash Flow	151M	229M	33.54M	1.87M	1.13B
Change In Net Working Capital	-21.61M	193M	469M	342M	-764M
Net Debt Issued / Repaid	182M	-5.05M	-177M	-	-

Fiscal Period: March	2021	2022	2023	2024	2025
Profitability
Return on Assets	6.49	17.23	15.76	9.93	9.49
Return on Total Capital	7.32	20.7	18.4	10.74	10.17
Return On Equity %	12.34	37.47	24.96	15.01	13.42
Return on Common Equity	12.34	37.47	24.96	15.01	13.42
Margin Analysis
Gross Profit Margin %	10.12	24.13	31.76	22.45	23.54
SG&A Margin	0.37	0.31	0.46	0.46	0.45
EBITDA Margin %	10.6	24.42	32.06	22.73	23.91
EBITA Margin %	9.75	23.82	31.31	21.99	23.1
EBIT Margin %	9.75	23.82	31.31	21.99	23.1
Income From Continuing Operations Margin %	9.44	24.4	25.63	19.2	19.04
Net Income Margin %	9.44	24.4	25.63	19.2	19.04
Net Avail. For Common Margin %	9.44	24.4	25.63	19.2	19.04
Normalized Net Income Margin	6.85	17.86	21.97	15.13	15.98
Levered Free Cash Flow Margin	7.72	7.35	1.1	0.05	46.43
Unlevered Free Cash Flow Margin	7.93	7.74	1.35	0.08	46.44
Asset Turnover
Asset Turnover	1.06	1.16	0.81	0.72	0.66
Fixed Assets Turnover	6.19	8.68	7.28	6.74	6.69
Receivables Turnover (Average Receivables)	2.37	3.13	2.75	2.91	2.89
Inventory Turnover (Average Inventory)	6.26	5.88	3.34	3.28	3.27
Short Term Liquidity
Current Ratio	4.11	3.68	14.04	25.79	19.1
Quick Ratio	3.09	2.76	8.01	15.63	15.35
Operating Cash Flow to Current Liabilities	0.4	0.72	0.59	-0.24	6.25
Days Sales Outstanding (Average Receivables)	154.08	116.58	132.64	125.93	126.51
Days Outstanding Inventory (Average Inventory)	58.32	62.07	109.21	111.48	111.64
Average Days Payable Outstanding	14.21	42.86	43.27	0.35	6.75
Cash Conversion Cycle (Average Days)	198.19	135.79	198.58	237.06	231.4
Long Term Solvency
Total Debt/Equity	14.04	7.98	0.04	-	-
Total Debt / Total Capital	12.31	7.39	0.04	-	-
Total Liabilities / Total Assets	23.29	25.56	9.17	6.17	7.17
EBIT / Interest Expense	29.06	38.11	75.75	478.53	1.5K
EBITDA / Interest Expense	31.61	39.07	77.58	494.57	1.55K
(EBITDA - Capex) / Interest Expense	31.15	37.13	77.53	494.56	1.54K
Total Debt / EBITDA	1.1	0.25	0	-	-
Net Debt / EBITDA	-1.12	-0.96	-1.04	-1.63	-3.51
Total Debt / (EBITDA - Capex)	1.12	0.26	0	-	-
Net Debt / (EBITDA - Capex)	-1.13	-1.01	-1.04	-1.63	-3.53
Growth Over Prior Year
Total Revenues, 1 Yr. Growth %	20.19	55.53	-16.17	-4.19	2.86
Gross Profit, 1 Yr. Growth %	-16.96	270.89	10.35	-32.28	7.86
EBITDA, 1 Yr. Growth %	-16.01	258.21	10.06	-32.09	8.25
EBITA, 1 Yr. Growth %	-17.42	279.96	10.18	-32.7	8.04
EBIT, 1 Yr. Growth %	-17.42	279.96	10.18	-32.7	8.04
Earnings From Cont. Operations, 1 Yr. Growth %	15.1	302.16	-11.94	-28.23	1.99
Net Income, 1 Yr. Growth %	15.1	302.16	-11.94	-28.23	1.99
Normalized Net Income, 1 Yr. Growth %	-6.62	305.53	3.1	-33.99	8.61
Diluted EPS Before Extra, 1 Yr. Growth %	15.1	302.16	-11.94	-28.23	1.99
Accounts Receivable, 1 Yr. Growth %	-3.88	40.1	-36.54	33.67	-18.87
Inventory, 1 Yr. Growth %	29.95	47.25	22.77	1.12	2.56
Net Property, Plant and Equip., 1 Yr. Growth %	17.3	5.44	-5.22	12.77	-4.7
Total Assets, 1 Yr. Growth %	35.94	48.26	1.68	11.88	14.03
Tangible Book Value, 1 Yr. Growth %	18.82	43.87	24.07	15.58	12.81
Common Equity, 1 Yr. Growth %	18.82	43.87	24.07	15.58	12.81
Cash From Operations, 1 Yr. Growth %	-221.8	218.24	-77.61	-124.81	-4.12K
Capital Expenditures, 1 Yr. Growth %	-86.32	1.12K	-98.68	-96.96	16.78K
Levered Free Cash Flow, 1 Yr. Growth %	-183.25	48.01	-87.5	-95.63	97.75K
Unlevered Free Cash Flow, 1 Yr. Growth %	-188.79	51.76	-85.33	-94.43	61.51K
Dividend Per Share, 1 Yr. Growth %	66.67	50	0	33.33	25
Compound Annual Growth Rate Over Two Years
Total Revenues, 2 Yr. CAGR %	13.01	36.72	14.18	-10.38	-0.73
Gross Profit, 2 Yr. CAGR %	56.54	75.49	102.31	-13.55	-14.54
EBITDA, 2 Yr. CAGR %	47.31	73.46	98.55	-13.55	-14.26
EBITA, 2 Yr. CAGR %	56.93	77.14	104.61	-13.89	-14.73
EBIT, 2 Yr. CAGR %	56.93	77.14	104.61	-13.89	-14.73
Earnings From Cont. Operations, 2 Yr. CAGR %	145.29	115.15	88.19	-20.5	-14.45
Net Income, 2 Yr. CAGR %	145.29	115.15	88.19	-20.5	-14.45
Normalized Net Income, 2 Yr. CAGR %	90.54	94.6	104.47	-17.51	-15.33
Diluted EPS Before Extra, 2 Yr. CAGR %	145.29	115.15	88.19	-20.5	-14.45
Accounts Receivable, 2 Yr. CAGR %	26.43	16.05	-5.71	-7.9	4.14
Inventory, 2 Yr. CAGR %	13.73	38.33	34.45	11.42	1.83
Net Property, Plant and Equip., 2 Yr. CAGR %	9.79	11.21	-0.03	3.38	3.67
Total Assets, 2 Yr. CAGR %	23.7	41.97	22.78	6.66	12.95
Tangible Book Value, 2 Yr. CAGR %	14.53	30.75	33.6	19.75	14.19
Common Equity, 2 Yr. CAGR %	14.53	30.75	33.6	19.75	14.19
Cash From Operations, 2 Yr. CAGR %	-6.76	96.88	-15.59	-76.43	215.83
Capital Expenditures, 2 Yr. CAGR %	22.16	29.08	-59.83	-97.99	126.66
Levered Free Cash Flow, 2 Yr. CAGR %	-11	11.01	-56.99	-92.61	546.22
Unlevered Free Cash Flow, 2 Yr. CAGR %	-7.3	16.08	-52.82	-90.96	481.37
Dividend Per Share, 2 Yr. CAGR %	29.1	58.11	22.47	15.47	29.1
Compound Annual Growth Rate Over Three Years
Total Revenues, 3 Yr. CAGR %	11.91	25.7	16.15	7.7	-6.17
Gross Profit, 3 Yr. CAGR %	20.22	108.69	50.35	40.47	-6.94
EBITDA, 3 Yr. CAGR %	18.18	98.09	49.05	38.86	-6.82
EBITA, 3 Yr. CAGR %	20.87	110.72	51.21	41.24	-7.13
EBIT, 3 Yr. CAGR %	20.87	110.72	51.21	41.24	-7.13
Earnings From Cont. Operations, 3 Yr. CAGR %	34.11	189.24	59.74	36.47	-13.62
Net Income, 3 Yr. CAGR %	34.11	189.24	59.74	36.47	-13.62
Normalized Net Income, 3 Yr. CAGR %	29.73	145.09	57.46	40.27	-9.59
Diluted EPS Before Extra, 3 Yr. CAGR %	34.11	189.24	59.74	36.47	-13.62
Accounts Receivable, 3 Yr. CAGR %	33.01	30.83	-5.1	5.92	-11.71
Inventory, 3 Yr. CAGR %	10.84	23.96	32.94	22.27	8.38
Net Property, Plant and Equip., 3 Yr. CAGR %	4.48	8.32	5.44	4.06	0.62
Total Assets, 3 Yr. CAGR %	14.31	31.4	27.02	19.04	9.06
Tangible Book Value, 3 Yr. CAGR %	9.57	23.58	28.48	27.31	17.39
Common Equity, 3 Yr. CAGR %	9.57	23.58	28.48	27.31	17.39
Cash From Operations, 3 Yr. CAGR %	-3.43	40.39	-4.62	-43.88	30.71
Capital Expenditures, 3 Yr. CAGR %	-18.33	162.93	-71.95	-83	-59.17
Levered Free Cash Flow, 3 Yr. CAGR %	-1.05	5.45	-46.4	-79.93	73.47
Unlevered Free Cash Flow, 3 Yr. CAGR %	-2.56	9.26	-41.75	-76.86	70.51
Dividend Per Share, 3 Yr. CAGR %	18.56	35.72	35.72	25.99	18.56
Compound Annual Growth Rate Over Five Years
Total Revenues, 5 Yr. CAGR %	8.16	15.31	12.82	9.79	9.08
Gross Profit, 5 Yr. CAGR %	-7.5	22.42	48.04	46.69	19.94
EBITDA, 5 Yr. CAGR %	-7.48	21.63	45.43	42.18	19.47
EBITA, 5 Yr. CAGR %	-7.83	22.64	49.2	47.32	20.24
EBIT, 5 Yr. CAGR %	-7.83	22.64	49.2	47.32	20.24
Earnings From Cont. Operations, 5 Yr. CAGR %	-2.76	33.56	53.57	72.54	24.44
Net Income, 5 Yr. CAGR %	-2.76	33.56	53.57	72.54	24.44
Normalized Net Income, 5 Yr. CAGR %	-5.31	28.11	55.62	58.55	22.85
Diluted EPS Before Extra, 5 Yr. CAGR %	-2.76	33.56	53.57	72.54	24.44
Accounts Receivable, 5 Yr. CAGR %	15.07	23.4	15.91	13.69	-1.51
Inventory, 5 Yr. CAGR %	17.77	19.11	19.74	18.78	19.49
Net Property, Plant and Equip., 5 Yr. CAGR %	5.52	7.88	2.65	6.32	4.73
Total Assets, 5 Yr. CAGR %	12.14	19.96	17.63	20.88	21.19
Tangible Book Value, 5 Yr. CAGR %	9.81	15.02	18.62	22.03	22.56
Common Equity, 5 Yr. CAGR %	9.81	15.02	18.62	22.03	22.56
Cash From Operations, 5 Yr. CAGR %	-1.55	36.35	-8.5	-31.24	53.98
Capital Expenditures, 5 Yr. CAGR %	-22.31	61.86	-38.51	-62.59	-35.29
Levered Free Cash Flow, 5 Yr. CAGR %	0.61	19.27	-29.1	-63.58	45.1
Unlevered Free Cash Flow, 5 Yr. CAGR %	0.66	18.45	-27.1	-59.68	46.2
Dividend Per Share, 5 Yr. CAGR %	10.76	20.11	20.11	27.23	33.03