Income Statement Ramboda Falls PLC

Stocks

RFL.N0000

LK0415N00006

Hotels, Motels & Cruise Lines

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

09-10	Ramboda Falls PLC Declares Interim Dividend for the Financial Year 2026/2027, Payable on 8 October 2026	CI
08-14	Ramboda Falls PLC Reports Earnings Results for the First Quarter Ended June 30, 2026	CI

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Published financial data: RAMBODA FALLS PLC

Annual

Quarterly

Halfyear

YTD

LTM

Fiscal Period: March	2022 (LKR)	2023 (LKR)	2024 (LKR)	2025 (LKR)	2026 (LKR)
Revenues	47.56M	122M	199M	242M	213M
Total Revenues	47.56M	122M	199M	242M	213M
Cost of Goods Sold, Total	34.09M	73.09M	119M	135M	122M
Gross Profit	13.47M	49.21M	79.89M	107M	90.56M
Selling General & Admin Expenses, Total	23.82M	45.65M	60.83M	70.83M	84.86M
Other Operating Expenses	-2.24M	-3.3M	-4.52M	-6.04M	-10.88M
Other Operating Expenses, Total	21.58M	42.35M	56.32M	64.79M	73.98M
Operating Income	-8.1M	6.86M	23.58M	42.49M	16.58M
Interest Expense, Total	-890K	-607K	-303K	-863K	-767K
Interest And Investment Income	183K	1.17M	2.73M	3.25M	4.35M
Net Interest Expenses	-707K	565K	2.43M	2.38M	3.58M
Currency Exchange Gains (Loss)	883K	118K	-369K	-131K	1.37M
Other Non Operating Income (Expenses)	-	-	-	-1	-
EBT, Excl. Unusual Items	-7.93M	7.54M	25.64M	44.75M	21.53M
Gain (Loss) On Sale Of Assets	9.48M	-	233K	-	-
Other Unusual Items	430K	-	-	-	-
EBT, Incl. Unusual Items	1.98M	7.54M	25.87M	44.75M	21.53M
Income Tax Expense	-1.5M	19.3M	9.22M	14.78M	5.16M
Earnings From Continuing Operations	3.48M	-11.75M	16.65M	29.96M	16.38M
Net Income to Company	3.48M	-11.75M	16.65M	29.96M	16.38M
Net Income - (IS)	3.48M	-11.75M	16.65M	29.96M	16.38M
Net Income to Common Incl Extra Items	3.48M	-11.75M	16.65M	29.96M	16.38M
Net Income to Common Excl. Extra Items	3.48M	-11.75M	16.65M	29.96M	16.38M
Per Share Items
Net EPS - Basic	0.17	-0.59	0.83	1.5	0.82
Basic EPS - Continuing Operations	0.17	-0.59	0.83	1.5	0.82
Basic Weighted Average Shares Outstanding	20M	20M	20M	20M	20M
Net EPS - Diluted	0.17	-0.59	0.83	1.5	0.82
Diluted EPS - Continuing Operations	0.17	-0.59	0.83	1.5	0.82
Diluted Weighted Average Shares Outstanding	20M	20M	20M	20M	20M
Normalized Basic EPS	-0.25	0.24	0.8	1.4	0.67
Normalized Diluted EPS	-0.25	0.24	0.8	1.4	0.67
Dividend Per Share	-	-	-	0.5	1
Payout Ratio	-	-	-	32.92	120.57
Supplemental Items
EBITDA	7.58M	27.4M	44.65M	64.48M	39.66M
EBITA	-8.06M	6.9M	23.6M	42.49M	16.58M
EBIT	-8.1M	6.86M	23.58M	42.49M	16.58M
Effective Tax Rate - (Ratio)	-75.82	255.77	35.64	33.04	23.94
Current Domestic Taxes	390K	776K	10.67M	16.85M	9.78M
Total Current Taxes	390K	776K	10.67M	16.85M	9.78M
Deferred Domestic Taxes	-2.43M	18.52M	-1.44M	-2.07M	-4.63M
Total Deferred Taxes	-2.43M	18.52M	-1.44M	-2.07M	-4.63M
Normalized Net Income	-4.96M	4.71M	16.02M	27.97M	13.46M
Interest on Long-Term Debt	469K	373K	233K	863K	767K
Non-Cash Pension Expense	130K	599K	148K	266K	325K
Supplemental Operating Expense Items
Selling and Marketing Expenses	702K	1.82M	2.49M	3.35M	4.58M
General and Administrative Expenses	23.12M	43.83M	58.34M	67.48M	80.28M

Fiscal Period: March	2022 (LKR)	2023 (LKR)	2024 (LKR)	2025 (LKR)	2026 (LKR)
Assets
Cash And Equivalents	11.33M	34.63M	44.71M	66.56M	62.53M
Short Term Investments	-	-	7.53M	17.49M	19.3M
Total Cash And Short Term Investments	11.33M	34.63M	52.24M	84.04M	81.83M
Accounts Receivable, Total	2.28M	7.7M	14.73M	22.59M	12.18M
Other Receivables	1.38M	2.48M	3.81M	3.14M	3.72M
Total Receivables	3.66M	10.18M	18.54M	25.72M	15.89M
Inventory	2.97M	6.04M	7.78M	7.37M	7.62M
Other Current Assets, Total	963K	484K	731K	984K	3.62M
Total Current Assets	18.92M	51.33M	79.3M	118M	109M
Gross Property Plant And Equipment	685M	685M	704M	711M	944M
Accumulated Depreciation	-10.49M	-31.64M	-52.51M	-75.64M	-5.49M
Net Property Plant And Equipment	674M	654M	652M	635M	939M
Other Intangibles, Total	70.3K	27.72K	-	-	-
Other Long-Term Assets, Total	-	-	-	-	-
Total Assets	693M	705M	731M	753M	1.05B
Liabilities
Accounts Payable, Total	4.55M	6.43M	9.93M	18.35M	12M
Accrued Expenses, Total	9.88M	13.74M	19.91M	21.59M	15.26M
Short-term Borrowings	240K	5.77M	12.33K	-	-
Current Portion of Long-Term Debt	4.45M	2.93M	-	-	-
Current Portion of Leases	1.1M	874K	858K	560K	672K
Current Income Taxes Payable	1.26M	784K	10.85M	7.02M	-
Other Current Liabilities	653K	653K	653K	2.19M	4.21M
Total Current Liabilities	22.13M	31.19M	42.21M	49.71M	32.15M
Long-Term Debt	2.93M	-	-	-	-
Long-Term Leases	2.45M	1.9M	584K	5.97M	6.06M
Pension & Other Post Retirement Benefits	4.18M	3.35M	4.87M	4.95M	7.39M
Deferred Tax Liability Non Current	81.09M	173M	172M	169M	259M
Other Non Current Liabilities	-	-	-	1	-
Total Liabilities	113M	210M	219M	229M	305M
Common Stock, Total	100M	100M	100M	100M	100M
Retained Earnings	85.95M	74.66M	90.89M	105M	100M
Comprehensive Income and Other	394M	321M	321M	320M	543M
Total Common Equity	580M	496M	512M	524M	743M
Total Equity	580M	496M	512M	524M	743M
Total Liabilities And Equity	693M	705M	731M	753M	1.05B
Supplemental Items
ECS Total Shares Outstanding on Filing Date	20M	20M	20M	20M	20M
ECS Total Common Shares Outstanding	20M	20M	20M	20M	20M
Book Value / Share	29.01	24.78	25.59	26.2	37.15
Tangible Book Value	580M	496M	512M	524M	743M
Tangible Book Value Per Share	29.01	24.78	25.59	26.2	37.15
Total Debt	11.17M	11.48M	1.45M	6.53M	6.73M
Net Debt	-157K	-23.15M	-50.79M	-77.52M	-75.1M
Debt Equivalent of Unfunded Proj. Benefit Obligation	4.18M	3.35M	4.87M	4.95M	7.39M
Account Code - Inventory Valuation	6	6	6	6	6
Inventories - Finished Goods, Total	2.45M	4.94M	6.74M	6.15M	5.01M
Inventories - Others	511K	1.1M	1.04M	1.22M	2.61M
Land - (BS)	309M	309M	309M	299M	331M
Buildings, Total	249M	249M	266M	268M	482M
Machinery, Total	114M	114M	120M	129M	113M
Full Time Employees	36	37	62	64	58
Accumulated Allowance for Doubtful Accounts (Supple)	90.11K	90.11K	149K	-	-

Fiscal Period: March	2022 (LKR)	2023 (LKR)	2024 (LKR)	2025 (LKR)	2026 (LKR)
Net Income	3.48M	-11.75M	16.65M	29.96M	16.38M
Depreciation & Amortization - CF	16.29M	21.15M	21.7M	22.78M	23.3M
Amortization of Goodwill and Intangible Assets - (CF)	46K	42.58K	27.72K	-	-
Depreciation & Amortization, Total	16.34M	21.2M	21.73M	22.78M	23.3M
Amortization of Deferred Charges, Total - (CF)	-	-	-	-	-
(Gain) Loss From Sale Of Asset	-9.48M	-	-233K	-	-
Asset Writedown & Restructuring Costs	2.13M	2.81M	-	-	-
Provision and Write-off of Bad Debts	-	-	59.29K	-149K	-
Other Operating Activities, Total	-2.81M	16.71M	7.38M	-5.59M	-16.48M
Change In Accounts Receivable	-881K	-6.04M	-8.41M	-7.28M	7.94M
Change In Inventories	-2.06M	-3.07M	-1.75M	412K	-251K
Change In Accounts Payable	1.78M	5.74M	9.67M	10.1M	-10.9M
Cash from Operations	8.5M	25.59M	45.1M	50.24M	19.99M
Capital Expenditure	-24.63M	-3.77M	-23.76M	-9.48M	-7.97M
Sale of Property, Plant, and Equipment	23.65M	-	4.4M	-	-
Sale (Purchase) of Real Estate properties	-	-	-	-	-
Sale (Purchase) of Intangible assets	-	-	-	-	-
Investment in Marketable and Equity Securities, Total	-	-	-8.11M	-10.16M	-654K
Other Investing Activities, Total	183K	1.17M	2.48M	3.25M	4.35M
Cash from Investing	-795K	-2.6M	-24.99M	-16.39M	-4.27M
Long-Term Debt Issued, Total	7M	-	-	-	-
Total Debt Issued	7M	-	-	-	-
Long-Term Debt Repaid, Total	-7.93M	-5.23M	-4.27M	-2.12M	-
Total Debt Repaid	-7.93M	-5.23M	-4.27M	-2.12M	-
Common Dividends Paid	-	-	-	-9.86M	-19.75M
Common & Preferred Stock Dividends Paid	-	-	-	-9.86M	-19.75M
Cash from Financing	-929K	-5.23M	-4.27M	-11.98M	-19.75M
Miscellaneous Cash Flow Adjustments	-	-	-	-	-
Net Change in Cash	6.78M	17.77M	15.84M	21.86M	-4.02M
Supplemental Items
Cash Interest Paid	421K	607K	303K	-	560K
Cash Income Tax Paid (Refund)	-	1.25M	602K	17.91M	17.56M
Levered Free Cash Flow	-14.14M	17.48M	21.9M	41.49M	14.49M
Unlevered Free Cash Flow	-13.59M	17.86M	22.09M	42.02M	14.97M
Change In Net Working Capital	232K	3.85M	-9.38M	-2.16M	10.73M
Net Debt Issued / Repaid	-929K	-5.23M	-4.27M	-2.12M	-

Fiscal Period: March	2022 (LKR)	2023 (LKR)	2024 (LKR)	2025 (LKR)	2026 (LKR)
Profitability
Return on Assets	-0.87	0.61	2.05	3.59	1.15
Return on Total Capital	-1.02	0.78	2.89	5.09	1.62
Return On Equity %	0.72	-2.18	3.31	5.83	2.59
Return on Common Equity	0.72	-2.18	3.31	5.83	2.59
Margin Analysis
Gross Profit Margin %	28.32	40.24	40.15	44.28	42.57
SG&A Margin	50.08	37.33	30.57	29.24	39.89
EBITDA Margin %	15.93	22.4	22.44	26.62	18.64
EBITA Margin %	-16.94	5.64	11.86	17.54	7.79
EBIT Margin %	-17.04	5.61	11.85	17.54	7.79
Income From Continuing Operations Margin %	7.32	-9.61	8.37	12.37	7.7
Net Income Margin %	7.32	-9.61	8.37	12.37	7.7
Net Avail. For Common Margin %	7.32	-9.61	8.37	12.37	7.7
Normalized Net Income Margin	-10.42	3.86	8.05	11.54	6.33
Levered Free Cash Flow Margin	-29.73	14.29	11	17.12	6.81
Unlevered Free Cash Flow Margin	-28.56	14.6	11.1	17.35	7.04
Asset Turnover
Asset Turnover	0.08	0.17	0.28	0.33	0.24
Fixed Assets Turnover	0.08	0.18	0.3	0.38	0.27
Receivables Turnover (Average Receivables)	19.05	24.51	17.74	12.98	12.24
Inventory Turnover (Average Inventory)	17.62	16.23	17.23	17.81	16.3
Short Term Liquidity
Current Ratio	0.85	1.65	1.88	2.38	3.39
Quick Ratio	0.68	1.44	1.68	2.21	3.04
Operating Cash Flow to Current Liabilities	0.38	0.82	1.07	1.01	0.62
Days Sales Outstanding (Average Receivables)	19.16	14.89	20.63	28.11	29.82
Days Outstanding Inventory (Average Inventory)	20.72	22.48	21.24	20.49	22.4
Average Days Payable Outstanding	33.32	26.3	24.77	38.35	45.25
Cash Conversion Cycle (Average Days)	6.56	11.07	17.1	10.26	6.97
Long Term Solvency
Total Debt/Equity	1.93	2.32	0.28	1.25	0.91
Total Debt / Total Capital	1.89	2.26	0.28	1.23	0.9
LT Debt/Equity	0.93	0.38	0.11	1.14	0.82
Long-Term Debt / Total Capital	0.91	0.37	0.11	1.12	0.81
Total Liabilities / Total Assets	16.28	29.72	29.99	30.43	29.1
EBIT / Interest Expense	-9.11	11.29	77.83	49.25	21.62
EBITDA / Interest Expense	9.25	46.19	149.58	75.66	51.99
(EBITDA - Capex) / Interest Expense	-18.42	39.98	71.13	64.67	41.61
Total Debt / EBITDA	1.36	0.41	0.03	0.1	0.17
Net Debt / EBITDA	-0.02	-0.83	-1.12	-1.19	-1.88
Total Debt / (EBITDA - Capex)	-0.68	0.47	0.07	0.12	0.21
Net Debt / (EBITDA - Capex)	0.01	-0.95	-2.36	-1.39	-2.35
Growth Over Prior Year
Total Revenues, 1 Yr. Growth %	239.14	157.13	62.7	21.75	-12.18
Gross Profit, 1 Yr. Growth %	439.37	265.3	62.34	34.28	-15.58
EBITDA, 1 Yr. Growth %	-154.35	261.58	62.95	45.15	-38.5
EBITA, 1 Yr. Growth %	-68.15	-185.67	241.93	81.77	-60.98
EBIT, 1 Yr. Growth %	-68.03	-184.66	243.65	81.99	-60.98
Earnings From Cont. Operations, 1 Yr. Growth %	-114.44	-437.69	-241.68	59.71	-45.34
Net Income, 1 Yr. Growth %	-114.44	-437.69	-241.68	59.71	-45.34
Normalized Net Income, 1 Yr. Growth %	-69.34	-195.15	239.85	81.27	-51.87
Diluted EPS Before Extra, 1 Yr. Growth %	-114.44	-437.69	-241.68	59.71	-45.34
Accounts Receivable, 1 Yr. Growth %	-16.11	238.08	91.27	53.29	-46.08
Inventory, 1 Yr. Growth %	227.72	103.64	28.92	-5.29	3.4
Net Property, Plant and Equip., 1 Yr. Growth %	44.53	-3	-0.32	-2.05	47.82
Total Assets, 1 Yr. Growth %	45.5	1.76	3.66	3.51	39.11
Tangible Book Value, 1 Yr. Growth %	48.38	-14.58	3.28	3.91	41.77
Common Equity, 1 Yr. Growth %	48.35	-14.59	3.27	3.91	41.77
Cash From Operations, 1 Yr. Growth %	-233.28	201.08	76.23	10.65	-59.75
Capital Expenditures, 1 Yr. Growth %	258.69	-84.68	529.76	-60.12	-15.96
Levered Free Cash Flow, 1 Yr. Growth %	223.48	-223.62	25.25	105.82	-65.07
Unlevered Free Cash Flow, 1 Yr. Growth %	261.4	-231.47	23.65	102.06	-64.38
Dividend Per Share, 1 Yr. Growth %	-	-	-	-	100
Compound Annual Growth Rate Over Two Years
Total Revenues, 2 Yr. CAGR %	-34.31	195.3	104.53	40.74	3.4
Gross Profit, 2 Yr. CAGR %	-54.06	343.88	143.52	47.64	6.47
EBITDA, 2 Yr. CAGR %	-41.09	40.18	142.74	53.4	-5.52
EBITA, 2 Yr. CAGR %	-13.22	-47.77	71.15	148.1	-15.78
EBIT, 2 Yr. CAGR %	-12.77	-47.98	70.56	148.87	-15.73
Earnings From Cont. Operations, 2 Yr. CAGR %	-34.44	-30.16	118.73	59.68	-6.56
Net Income, 2 Yr. CAGR %	-34.44	-30.16	118.73	59.68	-6.56
Normalized Net Income, 2 Yr. CAGR %	-14.25	-45.99	79.82	143.55	-6.6
Diluted EPS Before Extra, 2 Yr. CAGR %	-34.44	-30.16	118.73	59.68	-6.56
Accounts Receivable, 2 Yr. CAGR %	-48.59	68.41	154.29	71.23	-9.09
Inventory, 2 Yr. CAGR %	20.4	158.33	62.02	10.5	-1.04
Net Property, Plant and Equip., 2 Yr. CAGR %	19.14	18.41	-1.67	-1.44	20.33
Total Assets, 2 Yr. CAGR %	17.79	21.68	2.71	3.35	19.99
Tangible Book Value, 2 Yr. CAGR %	18.32	12.58	-6.07	2.83	21.37
Common Equity, 2 Yr. CAGR %	18.3	12.57	-6.08	2.83	21.37
Cash From Operations, 2 Yr. CAGR %	-35.69	100.32	130.35	40.11	-33.64
Capital Expenditures, 2 Yr. CAGR %	-12.61	-25.87	-1.77	58.49	-42.1
Levered Free Cash Flow, 2 Yr. CAGR %	-1.39	99.97	24.43	54.04	-15.21
Unlevered Free Cash Flow, 2 Yr. CAGR %	-1.44	117.98	27.5	53.38	-15.16
Dividend Per Share, 2 Yr. CAGR %	-	-	-	-	-
Compound Annual Growth Rate Over Three Years
Total Revenues, 3 Yr. CAGR %	-30.46	3.52	142.09	72.06	20.27
Gross Profit, 3 Yr. CAGR %	-46.64	-8.3	217.43	99.69	22.54
EBITDA, 3 Yr. CAGR %	-44.65	7.86	47.4	104.15	13.12
EBITA, 3 Yr. CAGR %	-36.95	-13.59	-2.29	74.06	33.93
EBIT, 3 Yr. CAGR %	-36.83	-13.64	-2.39	73.73	34.2
Earnings From Cont. Operations, 3 Yr. CAGR %	-48.28	13.22	-11.59	104.97	11.71
Net Income, 3 Yr. CAGR %	-48.28	13.22	-11.59	104.97	11.71
Normalized Net Income, 3 Yr. CAGR %	-38.05	-11.22	-0.29	78.04	41.86
Diluted EPS Before Extra, 3 Yr. CAGR %	-48.28	13.22	-11.59	104.97	11.71
Accounts Receivable, 3 Yr. CAGR %	-36.86	-3.68	75.71	114.81	16.49
Inventory, 3 Yr. CAGR %	-10.21	43.45	104.91	35.47	8.08
Net Property, Plant and Equip., 3 Yr. CAGR %	14	11.25	11.8	-1.96	12.82
Total Assets, 3 Yr. CAGR %	11.09	12.18	15.35	2.82	14.11
Tangible Book Value, 3 Yr. CAGR %	11.74	6.14	9.39	-3.33	14.45
Common Equity, 3 Yr. CAGR %	11.74	6.13	9.38	-3.34	14.45
Cash From Operations, 3 Yr. CAGR %	-42.37	7.59	91.94	80.8	-7.9
Capital Expenditures, 3 Yr. CAGR %	5.87	-51.09	51.26	-27.26	28.28
Levered Free Cash Flow, 3 Yr. CAGR %	-6.83	6.32	71.09	43.15	-6.07
Unlevered Free Cash Flow, 3 Yr. CAGR %	-9.31	8.5	80.44	45.7	-5.72
Dividend Per Share, 3 Yr. CAGR %	-	-	-	-	-
Compound Annual Growth Rate Over Five Years
Total Revenues, 5 Yr. CAGR %	-17.62	-0.8	7.06	17.06	72.26
Gross Profit, 5 Yr. CAGR %	-28.45	-7.3	-2.07	10.94	105.06
EBITDA, 5 Yr. CAGR %	-25.46	-2.59	-0.02	24.18	23.25
EBITA, 5 Yr. CAGR %	-14.84	-19.15	-5.99	31.76	-8.1
EBIT, 5 Yr. CAGR %	-14.74	-19.25	-6.02	31.88	-8.14
Earnings From Cont. Operations, 5 Yr. CAGR %	-24.13	-8.41	-7.92	29.91	-7.43
Net Income, 5 Yr. CAGR %	-24.13	-8.41	-7.92	29.91	-7.43
Normalized Net Income, 5 Yr. CAGR %	-13.62	-17.32	-5.12	32.93	-3.6
Diluted EPS Before Extra, 5 Yr. CAGR %	-24.13	-8.41	-7.92	29.91	-7.43
Accounts Receivable, 5 Yr. CAGR %	-30.72	-5.96	10.23	21.24	35
Inventory, 5 Yr. CAGR %	-9.9	13.33	13.7	29.23	53.15
Net Property, Plant and Equip., 5 Yr. CAGR %	10.22	8.74	7.45	5.99	15.02
Total Assets, 5 Yr. CAGR %	7.82	7.73	7.66	8.56	17.08
Tangible Book Value, 5 Yr. CAGR %	6.81	4.36	4.24	4.81	13.7
Common Equity, 5 Yr. CAGR %	6.8	4.35	4.24	4.8	13.69
Cash From Operations, 5 Yr. CAGR %	-25.72	-3.28	0.31	19.58	25.67
Capital Expenditures, 5 Yr. CAGR %	27.27	-25.92	2.74	-21.72	3.01
Levered Free Cash Flow, 5 Yr. CAGR %	-11.69	10.98	4.6	23.32	27.08
Unlevered Free Cash Flow, 5 Yr. CAGR %	-13.16	9.61	3.93	24.61	31.83
Dividend Per Share, 5 Yr. CAGR %	-	-	-	-	-