Income Statement ACL Plastics PLC

Stocks

APLA.N0000

LK0238N00002

Electrical Components & Equipment

End-of-day quote Colombo S.E.
- ^LKR	-

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	2022 (LKR)	2023 (LKR)	2024 (LKR)	2025 (LKR)	2026 (LKR)
Revenues	2.96B	2.48B	2.37B	2.44B	2.85B
Total Revenues	2.96B	2.48B	2.37B	2.44B	2.85B
Cost of Goods Sold, Total	2.24B	1.69B	1.84B	1.87B	1.97B
Gross Profit	713M	787M	533M	575M	880M
Selling General & Admin Expenses, Total	9.14M	11.36M	10.97M	10.87M	15.84M
Other Operating Expenses	-	-105K	-44.74K	-5K	-
Other Operating Expenses, Total	9.14M	11.25M	10.93M	10.86M	15.84M
Operating Income	704M	776M	522M	564M	864M
Interest Expense, Total	-18.47M	-10.24M	-1.09M	-377K	-981K
Interest And Investment Income	27.02M	80.48M	146M	70.21M	59.89M
Net Interest Expenses	8.55M	70.24M	145M	69.83M	58.91M
Currency Exchange Gains (Loss)	132M	24.88M	-92.46M	-9.53M	66.94M
Other Non Operating Income (Expenses)	1	-	-1	-	1
EBT, Excl. Unusual Items	844M	871M	575M	624M	990M
Gain (Loss) On Sale Of Investments	-	-	-	48.01M	120M
EBT, Incl. Unusual Items	844M	871M	575M	672M	1.11B
Income Tax Expense	123M	236M	119M	207M	312M
Earnings From Continuing Operations	721M	635M	456M	465M	798M
Net Income to Company	721M	635M	456M	465M	798M
Net Income - (IS)	721M	635M	456M	465M	798M
Net Income to Common Incl Extra Items	721M	635M	456M	465M	798M
Net Income to Common Excl. Extra Items	721M	635M	456M	465M	798M
Per Share Items
Net EPS - Basic	17.12	15.07	10.82	11.03	18.94
Basic EPS - Continuing Operations	17.12	15.07	10.82	11.03	18.94
Basic Weighted Average Shares Outstanding	42.12M	42.12M	42.12M	42.12M	42.12M
Net EPS - Diluted	17.12	15.07	10.82	11.03	18.94
Diluted EPS - Continuing Operations	17.12	15.07	10.82	11.03	18.94
Diluted Weighted Average Shares Outstanding	42.12M	42.12M	42.12M	42.12M	42.12M
Normalized Basic EPS	12.53	12.92	8.53	9.26	14.68
Normalized Diluted EPS	12.53	12.92	8.53	9.26	14.68
Dividend Per Share	1.5	1.5	2	2.5	3.75
Payout Ratio	5.84	9.95	13.87	18.13	13.2
Supplemental Items
EBITDA	722M	794M	539M	584M	879M
EBITA	704M	776M	522M	564M	864M
EBIT	704M	776M	522M	564M	864M
EBITDAR	-	-	-	-	-
Effective Tax Rate - (Ratio)	14.62	27.07	20.71	30.86	28.1
Current Domestic Taxes	126M	200M	177M	200M	307M
Total Current Taxes	126M	200M	177M	200M	307M
Deferred Domestic Taxes	-2.12M	11.66M	-15.43M	10.02M	6.02M
Total Deferred Taxes	-2.12M	11.66M	-15.43M	10.02M	6.02M
Normalized Net Income	528M	544M	359M	390M	618M
Non-Cash Pension Expense	-238K	1.22M	2.03M	1.59M	1.04M
Supplemental Operating Expense Items
Selling and Marketing Expenses	-	-	-	-	-
General and Administrative Expenses	9.14M	11.36M	10.97M	10.87M	15.84M
Net Rental Expense, Total	-	-	-	-	-
Imputed Operating Lease Interest Expense	-	-	-	-	-
Imputed Operating Lease Depreciation	-	-	-	-	-
Maintenance & Repair Expenses, Total	5.56M	7.42M	-	-	-

Fiscal Period: March	2022 (LKR)	2023 (LKR)	2024 (LKR)	2025 (LKR)	2026 (LKR)
Assets
Cash And Equivalents	871M	823M	842M	101M	107M
Short Term Investments	-	-	35.04M	816M	908M
Trading Asset Securities, Total	-	-	-	1.13B	1.65B
Total Cash And Short Term Investments	871M	823M	877M	2.05B	2.67B
Accounts Receivable, Total	1.1B	699M	934M	758M	820M
Other Receivables	12.82M	32.98M	35.94M	23.06M	42.91M
Notes Receivable	42M	492M	564M	114M	114M
Total Receivables	1.16B	1.22B	1.53B	895M	976M
Inventory	454M	558M	564M	578M	606M
Deferred Tax Assets Current	-	-	-	-	-
Other Current Assets, Total	170M	122M	72.57M	-	9.7M
Total Current Assets	2.65B	2.73B	3.05B	3.52B	4.26B
Gross Property Plant And Equipment	549M	550M	594M	596M	650M
Accumulated Depreciation	-200M	-219M	-220M	-240M	-256M
Net Property Plant And Equipment	349M	331M	374M	356M	394M
Long-term Investments	49.1M	43.23M	49.27M	77.29M	109M
Deferred Tax Assets Long-Term	-	-	-	-	-
Other Long-Term Assets, Total	-	-	-	-	-
Total Assets	3.05B	3.1B	3.47B	3.96B	4.76B
Liabilities
Accounts Payable, Total	423M	2.04M	1.46M	68.14M	45.02M
Accrued Expenses, Total	6.63M	39.09M	13.77M	716K	9.79M
Short-term Borrowings	181M	1.17M	-	-	-
Current Income Taxes Payable	109M	152M	97.42M	101M	191M
Other Current Liabilities	-	-	5.49M	14.49M	12.67M
Total Current Liabilities	721M	194M	118M	184M	258M
Pension & Other Post Retirement Benefits	7.54M	11.29M	12.51M	17.82M	19.98M
Deferred Tax Liability Non Current	51.51M	78.92M	83.4M	81.49M	87.73M
Total Liabilities	780M	284M	214M	284M	366M
Common Stock, Total	79.97M	79.97M	79.97M	79.97M	79.97M
Retained Earnings	1.97B	2.54B	2.94B	3.32B	4.02B
Comprehensive Income and Other	222M	195M	235M	269M	295M
Total Common Equity	2.27B	2.82B	3.26B	3.67B	4.4B
Total Equity	2.27B	2.82B	3.26B	3.67B	4.4B
Total Liabilities And Equity	3.05B	3.1B	3.47B	3.96B	4.76B
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	53.89	66.87	77.29	87.19	104.4
Tangible Book Value	2.27B	2.82B	3.26B	3.67B	4.4B
Tangible Book Value Per Share	53.89	66.87	77.29	87.19	104.4
Total Debt	181M	1.17M	0	0	0
Net Debt	-690M	-822M	-877M	-2.05B	-2.67B
Debt Equivalent of Unfunded Proj. Benefit Obligation	7.54M	11.29M	12.51M	17.82M	19.98M
Debt Equivalent Oper. Leases	-	-	-	-	-
Account Code - Inventory Valuation	6	6	6	6	6
Inventories - Raw Materials, Total	409M	475M	476M	493M	513M
Inventories - Work In Process, Total	134	134	571K	134	304
Inventories - Finished Goods, Total	36.26M	87.35M	85.83M	91.89M	94.52M
Inventories - Others	8.74M	14.17M	24.2M	26.21M	28.14M
Land - (BS)	148M	148M	169M	169M	169M
Buildings, Total	132M	132M	154M	154M	154M
Machinery, Total	268M	269M	269M	270M	323M
Full Time Employees	42	42	53	52	50

Fiscal Period: March	2022 (LKR)	2023 (LKR)	2024 (LKR)	2025 (LKR)	2026 (LKR)
Net Income	721M	635M	456M	465M	798M
Depreciation & Amortization - CF	17.82M	18.72M	17.5M	20M	15.74M
Depreciation & Amortization, Total	17.82M	18.72M	17.5M	20M	15.74M
Amortization of Deferred Charges, Total - (CF)	-	-	-	-	-
(Gain) Loss on Sale of Investments - (CF)	-	-	-	-48.01M	-120M
Other Operating Activities, Total	36.75M	-26.25M	-215M	-50.42M	-53.29M
Change In Accounts Receivable	-399M	-19.75M	-261M	718M	-91.39M
Change In Inventories	-146M	-103M	-6.23M	-14.41M	-28.31M
Change In Accounts Payable	285M	-389M	-20.4M	62.62M	-15.86M
Cash from Operations	516M	116M	-28.66M	1.15B	505M
Capital Expenditure	-35.84M	-475K	-14.45K	-2.44M	-53.93M
Investment in Marketable and Equity Securities, Total	-	-	-35M	-1.09B	-400M
Other Investing Activities, Total	27.02M	80.48M	146M	60.18M	59.89M
Cash from Investing	-8.82M	80M	111M	-1.03B	-394M
Short Term Debt Issued, Total	1.36B	48.5M	-	-	-
Total Debt Issued	1.36B	48.5M	-	-	-
Short Term Debt Repaid, Total	-1.37B	-226M	-	-	-
Total Debt Repaid	-1.37B	-226M	-	-	-
Common Dividends Paid	-42.12M	-63.19M	-63.19M	-84.25M	-105M
Common & Preferred Stock Dividends Paid	-42.12M	-63.19M	-63.19M	-84.25M	-105M
Other Financing Activities, Total	-	-	-	-	-
Cash from Financing	-47.17M	-240M	-63.19M	-84.25M	-105M
Miscellaneous Cash Flow Adjustments	-	-	1	-	-
Net Change in Cash	460M	-44.95M	19.47M	39.84M	5.21M
Supplemental Items
Cash Interest Paid	18.47M	10.24M	1.09M	377K	981K
Cash Income Tax Paid (Refund)	59.16M	182M	189M	190M	216M
Levered Free Cash Flow	217M	27.14M	1.19M	1.13B	455M
Unlevered Free Cash Flow	229M	33.54M	1.87M	1.13B	456M
Change In Net Working Capital	193M	469M	342M	-764M	45.85M
Net Debt Issued / Repaid	-5.05M	-177M	-	-	-

Fiscal Period: March	2022 (LKR)	2023 (LKR)	2024 (LKR)	2025 (LKR)	2026 (LKR)
Profitability
Return on Assets	17.23	15.76	9.93	9.49	12.38
Return on Total Capital	20.7	18.4	10.74	10.17	13.38
Return On Equity %	37.47	24.96	15.01	13.42	19.77
Return on Common Equity	37.47	24.96	15.01	13.42	19.77
Margin Analysis
Gross Profit Margin %	24.13	31.76	22.45	23.54	30.85
SG&A Margin	0.31	0.46	0.46	0.45	0.56
EBITDA Margin %	24.42	32.06	22.73	23.91	30.85
EBITA Margin %	23.82	31.31	21.99	23.1	30.29
EBIT Margin %	23.82	31.31	21.99	23.1	30.29
Income From Continuing Operations Margin %	24.4	25.63	19.2	19.04	27.98
Net Income Margin %	24.4	25.63	19.2	19.04	27.98
Net Avail. For Common Margin %	24.4	25.63	19.2	19.04	27.98
Normalized Net Income Margin	17.86	21.97	15.13	15.98	21.69
Levered Free Cash Flow Margin	7.35	1.1	0.05	46.43	15.96
Unlevered Free Cash Flow Margin	7.74	1.35	0.08	46.44	15.99
Asset Turnover
Asset Turnover	1.16	0.81	0.72	0.66	0.65
Fixed Assets Turnover	8.68	7.28	6.74	6.69	7.6
Receivables Turnover (Average Receivables)	3.13	2.75	2.91	2.89	3.61
Inventory Turnover (Average Inventory)	5.88	3.34	3.28	3.27	3.33
Short Term Liquidity
Current Ratio	3.68	14.04	25.79	19.1	16.49
Quick Ratio	2.76	8.01	15.63	15.35	13.67
Operating Cash Flow to Current Liabilities	0.72	0.59	-0.24	6.25	1.95
Days Sales Outstanding (Average Receivables)	116.58	132.64	125.93	126.51	101
Days Outstanding Inventory (Average Inventory)	62.07	109.21	111.48	111.64	109.66
Average Days Payable Outstanding	42.86	43.27	0.35	6.75	10.33
Cash Conversion Cycle (Average Days)	135.79	198.58	237.06	231.4	200.33
Long Term Solvency
Total Debt/Equity	7.98	0.04	-	-	-
Total Debt / Total Capital	7.39	0.04	-	-	-
Total Liabilities / Total Assets	25.56	9.17	6.17	7.17	7.68
EBIT / Interest Expense	38.11	75.75	478.53	1.5K	880.46
EBITDA / Interest Expense	39.07	77.58	494.57	1.55K	896.5
(EBITDA - Capex) / Interest Expense	37.13	77.53	494.56	1.54K	841.52
Total Debt / EBITDA	0.25	0	-	-	-
Net Debt / EBITDA	-0.96	-1.04	-1.63	-3.51	-3.03
Total Debt / (EBITDA - Capex)	0.26	0	-	-	-
Net Debt / (EBITDA - Capex)	-1.01	-1.04	-1.63	-3.53	-3.23
Growth Over Prior Year
Total Revenues, 1 Yr. Growth %	55.53	-16.17	-4.19	2.86	16.79
Gross Profit, 1 Yr. Growth %	270.89	10.35	-32.28	7.86	53.05
EBITDA, 1 Yr. Growth %	258.21	10.06	-32.09	8.25	50.64
EBITA, 1 Yr. Growth %	279.96	10.18	-32.7	8.04	53.19
EBIT, 1 Yr. Growth %	279.96	10.18	-32.7	8.04	53.19
Earnings From Cont. Operations, 1 Yr. Growth %	302.16	-11.94	-28.23	1.99	71.67
Net Income, 1 Yr. Growth %	302.16	-11.94	-28.23	1.99	71.67
Normalized Net Income, 1 Yr. Growth %	305.53	3.1	-33.99	8.61	58.55
Diluted EPS Before Extra, 1 Yr. Growth %	302.16	-11.94	-28.23	1.99	71.67
Accounts Receivable, 1 Yr. Growth %	40.1	-36.54	33.67	-18.87	8.16
Inventory, 1 Yr. Growth %	47.25	22.77	1.12	2.56	4.9
Net Property, Plant and Equip., 1 Yr. Growth %	5.44	-5.22	12.77	-4.7	10.73
Total Assets, 1 Yr. Growth %	48.26	1.68	11.88	14.03	20.4
Tangible Book Value, 1 Yr. Growth %	43.87	24.07	15.58	12.81	19.74
Common Equity, 1 Yr. Growth %	43.87	24.07	15.58	12.81	19.74
Cash From Operations, 1 Yr. Growth %	218.24	-77.61	-124.81	-4.12K	-56.2
Capital Expenditures, 1 Yr. Growth %	1.12K	-98.68	-96.96	16.78K	2.11K
Levered Free Cash Flow, 1 Yr. Growth %	48.01	-87.5	-95.63	97.75K	-59.84
Unlevered Free Cash Flow, 1 Yr. Growth %	51.76	-85.33	-94.43	61.51K	-59.8
Dividend Per Share, 1 Yr. Growth %	50	0	33.33	25	50
Compound Annual Growth Rate Over Two Years
Total Revenues, 2 Yr. CAGR %	36.72	14.18	-10.38	-0.73	9.6
Gross Profit, 2 Yr. CAGR %	75.49	102.31	-13.55	-14.54	28.48
EBITDA, 2 Yr. CAGR %	73.46	98.55	-13.55	-14.26	27.69
EBITA, 2 Yr. CAGR %	77.14	104.61	-13.89	-14.73	28.65
EBIT, 2 Yr. CAGR %	77.14	104.61	-13.89	-14.73	28.65
Earnings From Cont. Operations, 2 Yr. CAGR %	115.15	88.19	-20.5	-14.45	32.32
Net Income, 2 Yr. CAGR %	115.15	88.19	-20.5	-14.45	32.32
Normalized Net Income, 2 Yr. CAGR %	94.6	104.47	-17.51	-15.33	31.23
Diluted EPS Before Extra, 2 Yr. CAGR %	115.15	88.19	-20.5	-14.45	32.32
Accounts Receivable, 2 Yr. CAGR %	16.05	-5.71	-7.9	4.14	-6.33
Inventory, 2 Yr. CAGR %	38.33	34.45	11.42	1.83	3.72
Net Property, Plant and Equip., 2 Yr. CAGR %	11.21	-0.03	3.38	3.67	2.72
Total Assets, 2 Yr. CAGR %	41.97	22.78	6.66	12.95	17.17
Tangible Book Value, 2 Yr. CAGR %	30.75	33.6	19.75	14.19	16.22
Common Equity, 2 Yr. CAGR %	30.75	33.6	19.75	14.19	16.22
Cash From Operations, 2 Yr. CAGR %	96.88	-15.59	-76.43	215.83	319.63
Capital Expenditures, 2 Yr. CAGR %	29.08	-59.83	-97.99	126.66	6.01K
Levered Free Cash Flow, 2 Yr. CAGR %	11.01	-56.99	-92.61	546.22	1.88K
Unlevered Free Cash Flow, 2 Yr. CAGR %	16.08	-52.82	-90.96	481.37	1.47K
Dividend Per Share, 2 Yr. CAGR %	58.11	22.47	15.47	29.1	36.93
Compound Annual Growth Rate Over Three Years
Total Revenues, 3 Yr. CAGR %	25.7	16.15	7.7	-6.17	4.8
Gross Profit, 3 Yr. CAGR %	108.69	50.35	40.47	-6.94	3.78
EBITDA, 3 Yr. CAGR %	98.09	49.05	38.86	-6.82	3.45
EBITA, 3 Yr. CAGR %	110.72	51.21	41.24	-7.13	3.65
EBIT, 3 Yr. CAGR %	110.72	51.21	41.24	-7.13	3.65
Earnings From Cont. Operations, 3 Yr. CAGR %	189.24	59.74	36.47	-13.62	7.91
Net Income, 3 Yr. CAGR %	189.24	59.74	36.47	-13.62	7.91
Normalized Net Income, 3 Yr. CAGR %	145.09	57.46	40.27	-9.59	4.36
Diluted EPS Before Extra, 3 Yr. CAGR %	189.24	59.74	36.47	-13.62	7.91
Accounts Receivable, 3 Yr. CAGR %	30.83	-5.1	5.92	-11.71	5.46
Inventory, 3 Yr. CAGR %	23.96	32.94	22.27	8.38	2.85
Net Property, Plant and Equip., 3 Yr. CAGR %	8.32	5.44	4.06	0.62	5.97
Total Assets, 3 Yr. CAGR %	31.4	27.02	19.04	9.06	15.38
Tangible Book Value, 3 Yr. CAGR %	23.58	28.48	27.31	17.39	16.01
Common Equity, 3 Yr. CAGR %	23.58	28.48	27.31	17.39	16.01
Cash From Operations, 3 Yr. CAGR %	40.39	-4.62	-43.88	30.71	63.48
Capital Expenditures, 3 Yr. CAGR %	162.93	-71.95	-83	-59.17	384.28
Levered Free Cash Flow, 3 Yr. CAGR %	5.45	-46.4	-79.93	73.47	155.97
Unlevered Free Cash Flow, 3 Yr. CAGR %	9.26	-41.75	-76.86	70.51	138.63
Dividend Per Share, 3 Yr. CAGR %	35.72	35.72	25.99	18.56	35.72
Compound Annual Growth Rate Over Five Years
Total Revenues, 5 Yr. CAGR %	15.31	12.82	9.79	9.08	8.46
Gross Profit, 5 Yr. CAGR %	22.42	48.04	46.69	19.94	35.54
EBITDA, 5 Yr. CAGR %	21.63	45.43	42.18	19.47	34.28
EBITA, 5 Yr. CAGR %	22.64	49.2	47.32	20.24	36.06
EBIT, 5 Yr. CAGR %	22.64	49.2	47.32	20.24	36.06
Earnings From Cont. Operations, 5 Yr. CAGR %	33.56	53.57	72.54	24.44	34.79
Net Income, 5 Yr. CAGR %	33.56	53.57	72.54	24.44	34.79
Normalized Net Income, 5 Yr. CAGR %	28.11	55.62	58.55	22.85	36.58
Diluted EPS Before Extra, 5 Yr. CAGR %	33.56	53.57	72.54	24.44	34.79
Accounts Receivable, 5 Yr. CAGR %	23.4	15.91	13.69	-1.51	0.84
Inventory, 5 Yr. CAGR %	19.11	19.74	18.78	19.49	14.48
Net Property, Plant and Equip., 5 Yr. CAGR %	7.88	2.65	6.32	4.73	3.53
Total Assets, 5 Yr. CAGR %	19.96	17.63	20.88	21.19	18.29
Tangible Book Value, 5 Yr. CAGR %	15.02	18.62	22.03	22.56	22.75
Common Equity, 5 Yr. CAGR %	15.02	18.62	22.03	22.56	22.75
Cash From Operations, 5 Yr. CAGR %	36.35	-8.5	-31.24	53.98	25.5
Capital Expenditures, 5 Yr. CAGR %	61.86	-38.51	-62.59	-35.29	78.91
Levered Free Cash Flow, 5 Yr. CAGR %	19.27	-29.1	-63.58	45.1	25.41
Unlevered Free Cash Flow, 5 Yr. CAGR %	18.45	-27.1	-59.68	46.2	24.78
Dividend Per Share, 5 Yr. CAGR %	20.11	20.11	27.23	33.03	30.26