Income Statement Ramboda Falls PLC

Stocks

RFL.N0000

LK0415N00006

Hotels, Motels & Cruise Lines

End-of-day quote Colombo S.E. Other stock markets 2026-07-28			5-day change	1st Jan Change
23.30 ^LKR	+0.87%		+3.56%	-38.36%

07-24	Ramboda Falls PLC Announces Related Party Transaction Review Committee Reconstitution, Effective July 22, 2026	CI
07-20	Ramboda Falls plc Announces Resignation of Sudusinghe Chandrasena as Non Executive Director with Effect from July 18, 2026	CI

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Published financial data: RAMBODA FALLS PLC

Annual

Quarterly

Halfyear

YTD

LTM

Fiscal Period: March	2021	2022	2023	2024	2025
Revenues	14.02M	47.56M	122M	199M	242M
Total Revenues	14.02M	47.56M	122M	199M	242M
Cost of Goods Sold, Total	11.53M	34.09M	73.09M	119M	135M
Gross Profit	2.5M	13.47M	49.21M	79.89M	107M
Selling General & Admin Expenses, Total	29.01M	23.82M	45.65M	60.83M	70.83M
Other Operating Expenses	-1.16M	-2.24M	-3.3M	-4.52M	-6.04M
Other Operating Expenses, Total	27.85M	21.58M	42.35M	56.32M	64.79M
Operating Income	-25.35M	-8.1M	6.86M	23.58M	42.49M
Interest Expense, Total	-980K	-890K	-607K	-303K	-863K
Interest And Investment Income	410K	183K	1.17M	2.73M	3.25M
Net Interest Expenses	-571K	-707K	565K	2.43M	2.38M
Currency Exchange Gains (Loss)	60.02K	883K	118K	-369K	-131K
Other Non Operating Income (Expenses)	-	-	-	-	-1
EBT, Excl. Unusual Items	-25.86M	-7.93M	7.54M	25.64M	44.75M
Gain (Loss) On Sale Of Assets	-	9.48M	-	233K	-
Other Unusual Items	-	430K	-	-	-
EBT, Incl. Unusual Items	-25.86M	1.98M	7.54M	25.87M	44.75M
Income Tax Expense	-1.77M	-1.5M	19.3M	9.22M	14.78M
Earnings From Continuing Operations	-24.09M	3.48M	-11.75M	16.65M	29.96M
Net Income to Company	-24.09M	3.48M	-11.75M	16.65M	29.96M
Net Income - (IS)	-24.09M	3.48M	-11.75M	16.65M	29.96M
Net Income to Common Incl Extra Items	-24.09M	3.48M	-11.75M	16.65M	29.96M
Net Income to Common Excl. Extra Items	-24.09M	3.48M	-11.75M	16.65M	29.96M
Per Share Items
Net EPS - Basic	-1.2	0.17	-0.59	0.83	1.5
Basic EPS - Continuing Operations	-1.2	0.17	-0.59	0.83	1.5
Basic Weighted Average Shares Outstanding	20M	20M	20M	20M	20M
Net EPS - Diluted	-1.2	0.17	-0.59	0.83	1.5
Diluted EPS - Continuing Operations	-1.2	0.17	-0.59	0.83	1.5
Diluted Weighted Average Shares Outstanding	20M	20M	20M	20M	20M
Normalized Basic EPS	-0.81	-0.25	0.24	0.8	1.4
Normalized Diluted EPS	-0.81	-0.25	0.24	0.8	1.4
Dividend Per Share	-	-	-	-	0.5
Payout Ratio	-	-	-	-	32.92
Supplemental Items
EBITDA	-13.94M	7.58M	27.4M	44.65M	64.48M
EBITA	-25.3M	-8.06M	6.9M	23.6M	42.49M
EBIT	-25.35M	-8.1M	6.86M	23.58M	42.49M
Effective Tax Rate - (Ratio)	6.83	-75.82	255.77	35.64	33.04
Current Domestic Taxes	273K	390K	776K	10.67M	16.85M
Total Current Taxes	273K	390K	776K	10.67M	16.85M
Deferred Domestic Taxes	-2.52M	-2.43M	18.52M	-1.44M	-2.07M
Total Deferred Taxes	-2.52M	-2.43M	18.52M	-1.44M	-2.07M
Normalized Net Income	-16.16M	-4.96M	4.71M	16.02M	27.97M
Interest on Long-Term Debt	872K	469K	373K	233K	863K
Non-Cash Pension Expense	192K	130K	599K	148K	266K
Supplemental Operating Expense Items
Selling and Marketing Expenses	404K	702K	1.82M	2.49M	3.35M
General and Administrative Expenses	28.6M	23.12M	43.83M	58.34M	67.48M

Fiscal Period: March	2021	2022	2023	2024	2025
Assets
Cash And Equivalents	5.21M	11.33M	34.63M	44.71M	66.56M
Short Term Investments	-	-	-	7.53M	17.49M
Total Cash And Short Term Investments	5.21M	11.33M	34.63M	52.24M	84.04M
Accounts Receivable, Total	2.72M	2.28M	7.7M	14.73M	22.59M
Other Receivables	521K	1.38M	2.48M	3.81M	3.14M
Total Receivables	3.24M	3.66M	10.18M	18.54M	25.72M
Inventory	905K	2.97M	6.04M	7.78M	7.37M
Other Current Assets, Total	501K	963K	484K	731K	984K
Total Current Assets	9.85M	18.92M	51.33M	79.3M	118M
Gross Property Plant And Equipment	524M	685M	685M	704M	711M
Accumulated Depreciation	-57.96M	-10.49M	-31.64M	-52.51M	-75.64M
Net Property Plant And Equipment	466M	674M	654M	652M	635M
Other Intangibles, Total	116K	70.3K	27.72K	-	-
Other Long-Term Assets, Total	-	-	-	-	-
Total Assets	476M	693M	705M	731M	753M
Liabilities
Accounts Payable, Total	2.06M	4.55M	6.43M	9.93M	18.35M
Accrued Expenses, Total	10.59M	9.88M	13.74M	19.91M	21.59M
Short-term Borrowings	891K	240K	5.77M	12.33K	-
Current Portion of Long-Term Debt	3.23M	4.45M	2.93M	-	-
Current Portion of Leases	3.73M	1.1M	874K	858K	560K
Current Income Taxes Payable	328K	1.26M	784K	10.85M	7.02M
Other Current Liabilities	653K	653K	653K	653K	2.19M
Total Current Liabilities	21.49M	22.13M	31.19M	42.21M	49.71M
Long-Term Debt	2.02M	2.93M	-	-	-
Long-Term Leases	2.84M	2.45M	1.9M	584K	5.97M
Pension & Other Post Retirement Benefits	5.56M	4.18M	3.35M	4.87M	4.95M
Deferred Tax Liability Non Current	53.3M	81.09M	173M	172M	169M
Other Non Current Liabilities	-	-	-	-	1
Total Liabilities	85.2M	113M	210M	219M	229M
Common Stock, Total	100M	100M	100M	100M	100M
Retained Earnings	82.29M	85.95M	74.66M	90.89M	105M
Comprehensive Income and Other	209M	394M	321M	321M	320M
Total Common Equity	391M	580M	496M	512M	524M
Total Equity	391M	580M	496M	512M	524M
Total Liabilities And Equity	476M	693M	705M	731M	753M
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	19.56	29.01	24.78	25.59	26.2
Tangible Book Value	391M	580M	496M	512M	524M
Tangible Book Value Per Share	19.55	29.01	24.78	25.59	26.2
Total Debt	12.71M	11.17M	11.48M	1.45M	6.53M
Net Debt	7.51M	-157K	-23.15M	-50.79M	-77.52M
Debt Equivalent of Unfunded Proj. Benefit Obligation	5.56M	4.18M	3.35M	4.87M	4.95M
Account Code - Inventory Valuation	6	6	6	6	6
Inventories - Finished Goods, Total	440K	2.45M	4.94M	6.74M	6.15M
Inventories - Others	464K	511K	1.1M	1.04M	1.22M
Land - (BS)	177M	309M	309M	309M	299M
Buildings, Total	252M	249M	249M	266M	268M
Machinery, Total	47.77M	114M	114M	120M	129M
Full Time Employees	41	36	37	62	64
Accumulated Allowance for Doubtful Accounts (Supple)	529K	90.11K	90.11K	149K	-

Fiscal Period: March	2021	2022	2023	2024	2025
Net Income	-24.09M	3.48M	-11.75M	16.65M	29.96M
Depreciation & Amortization - CF	15.35M	16.29M	21.15M	21.7M	22.78M
Amortization of Goodwill and Intangible Assets - (CF)	46K	46K	42.58K	27.72K	-
Depreciation & Amortization, Total	15.4M	16.34M	21.2M	21.73M	22.78M
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	153K	-	-	59.29K	-149K
Other Operating Activities, Total	-1.6M	-2.81M	16.71M	7.38M	-5.59M
Change In Accounts Receivable	5.93M	-881K	-6.04M	-8.41M	-7.28M
Change In Inventories	1.14M	-2.06M	-3.07M	-1.75M	412K
Change In Accounts Payable	-3.3M	1.78M	5.74M	9.67M	10.1M
Cash from Operations	-6.38M	8.5M	25.59M	45.1M	50.24M
Capital Expenditure	-6.87M	-24.63M	-3.77M	-23.76M	-9.48M
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
Other Investing Activities, Total	410K	183K	1.17M	2.48M	3.25M
Cash from Investing	-6.46M	-795K	-2.6M	-24.99M	-16.39M
Long-Term Debt Issued, Total	5.5M	7M	-	-	-
Total Debt Issued	5.5M	7M	-	-	-
Long-Term Debt Repaid, Total	-322K	-7.93M	-5.23M	-4.27M	-2.12M
Total Debt Repaid	-322K	-7.93M	-5.23M	-4.27M	-2.12M
Common Dividends Paid	-	-	-	-	-9.86M
Common & Preferred Stock Dividends Paid	-	-	-	-	-9.86M
Cash from Financing	5.18M	-929K	-5.23M	-4.27M	-11.98M
Miscellaneous Cash Flow Adjustments	-	-	-	-	-
Net Change in Cash	-7.66M	6.78M	17.77M	15.84M	21.86M
Supplemental Items
Cash Interest Paid	114K	421K	607K	303K	-
Cash Income Tax Paid (Refund)	1.12M	-	1.25M	602K	17.91M
Levered Free Cash Flow	-4.37M	-14.14M	17.48M	21.9M	41.49M
Unlevered Free Cash Flow	-3.76M	-13.59M	17.86M	22.09M	42.02M
Change In Net Working Capital	-3.55M	232K	3.85M	-9.38M	-2.16M
Net Debt Issued / Repaid	5.18M	-929K	-5.23M	-4.27M	-2.12M

Fiscal Period: March	2021	2022	2023	2024	2025
Profitability
Return on Assets	-3.25	-0.87	0.61	2.05	3.59
Return on Total Capital	-3.84	-1.02	0.78	2.89	5.09
Return On Equity %	-5.98	0.72	-2.18	3.31	5.83
Return on Common Equity	-5.98	0.72	-2.18	3.31	5.83
Margin Analysis
Gross Profit Margin %	17.81	28.32	40.24	40.15	44.28
SG&A Margin	206.82	50.08	37.33	30.57	29.24
EBITDA Margin %	-99.42	15.93	22.4	22.44	26.62
EBITA Margin %	-180.42	-16.94	5.64	11.86	17.54
EBIT Margin %	-180.75	-17.04	5.61	11.85	17.54
Income From Continuing Operations Margin %	-171.8	7.32	-9.61	8.37	12.37
Net Income Margin %	-171.8	7.32	-9.61	8.37	12.37
Net Avail. For Common Margin %	-171.8	7.32	-9.61	8.37	12.37
Normalized Net Income Margin	-115.24	-10.42	3.86	8.05	11.54
Levered Free Cash Flow Margin	-31.17	-29.73	14.29	11	17.12
Unlevered Free Cash Flow Margin	-26.8	-28.56	14.6	11.1	17.35
Asset Turnover
Asset Turnover	0.03	0.08	0.17	0.28	0.33
Fixed Assets Turnover	0.03	0.08	0.18	0.3	0.38
Receivables Turnover (Average Receivables)	2.47	19.05	24.51	17.74	12.98
Inventory Turnover (Average Inventory)	7.81	17.62	16.23	17.23	17.81
Short Term Liquidity
Current Ratio	0.46	0.85	1.65	1.88	2.38
Quick Ratio	0.39	0.68	1.44	1.68	2.21
Operating Cash Flow to Current Liabilities	-0.3	0.38	0.82	1.07	1.01
Days Sales Outstanding (Average Receivables)	147.52	19.16	14.89	20.63	28.11
Days Outstanding Inventory (Average Inventory)	46.71	20.72	22.48	21.24	20.49
Average Days Payable Outstanding	147.66	33.32	26.3	24.77	38.35
Cash Conversion Cycle (Average Days)	46.57	6.56	11.07	17.1	10.26
Long Term Solvency
Total Debt/Equity	3.25	1.93	2.32	0.28	1.25
Total Debt / Total Capital	3.15	1.89	2.26	0.28	1.23
LT Debt/Equity	1.24	0.93	0.38	0.11	1.14
Long-Term Debt / Total Capital	1.2	0.91	0.37	0.11	1.12
Total Liabilities / Total Assets	17.89	16.28	29.72	29.99	30.43
EBIT / Interest Expense	-25.86	-9.11	11.29	77.83	49.25
EBITDA / Interest Expense	-10.15	9.25	46.19	149.58	75.66
(EBITDA - Capex) / Interest Expense	-17.15	-18.42	39.98	71.13	64.67
Total Debt / EBITDA	-1.28	1.36	0.41	0.03	0.1
Net Debt / EBITDA	-0.75	-0.02	-0.83	-1.12	-1.19
Total Debt / (EBITDA - Capex)	-0.76	-0.68	0.47	0.07	0.12
Net Debt / (EBITDA - Capex)	-0.45	0.01	-0.95	-2.36	-1.39
Growth Over Prior Year
Total Revenues, 1 Yr. Growth %	-87.28	239.14	157.13	62.7	21.75
Gross Profit, 1 Yr. Growth %	-96.09	439.37	265.3	62.34	34.28
EBITDA, 1 Yr. Growth %	-163.85	-154.35	261.58	62.95	45.15
EBITA, 1 Yr. Growth %	-336.49	-68.15	-185.67	241.93	81.77
EBIT, 1 Yr. Growth %	-338	-68.03	-184.66	243.65	81.99
Earnings From Cont. Operations, 1 Yr. Growth %	-397.57	-114.44	-437.69	-241.68	59.71
Net Income, 1 Yr. Growth %	-397.57	-114.44	-437.69	-241.68	59.71
Normalized Net Income, 1 Yr. Growth %	-339.85	-69.34	-195.15	239.85	81.27
Diluted EPS Before Extra, 1 Yr. Growth %	-397.57	-114.44	-437.69	-241.68	59.71
Accounts Receivable, 1 Yr. Growth %	-68.5	-16.11	238.08	91.27	53.29
Inventory, 1 Yr. Growth %	-55.77	227.72	103.64	28.92	-5.29
Net Property, Plant and Equip., 1 Yr. Growth %	-1.79	44.53	-3	-0.32	-2.05
Total Assets, 1 Yr. Growth %	-4.64	45.5	1.76	3.66	3.51
Tangible Book Value, 1 Yr. Growth %	-5.65	48.38	-14.58	3.28	3.91
Common Equity, 1 Yr. Growth %	-5.66	48.35	-14.59	3.27	3.91
Cash From Operations, 1 Yr. Growth %	-131.03	-233.28	201.08	76.23	10.65
Capital Expenditures, 1 Yr. Growth %	-78.71	258.69	-84.68	529.76	-60.12
Levered Free Cash Flow, 1 Yr. Growth %	-69.94	223.48	-223.62	25.25	105.82
Unlevered Free Cash Flow, 1 Yr. Growth %	-73.12	261.4	-231.47	23.65	102.06
Dividend Per Share, 1 Yr. Growth %	-	-	-	-	-
Compound Annual Growth Rate Over Two Years
Total Revenues, 2 Yr. CAGR %	-68.51	-34.31	195.3	104.53	40.74
Gross Profit, 2 Yr. CAGR %	-83.22	-54.06	343.88	143.52	47.64
EBITDA, 2 Yr. CAGR %	-44.15	-41.09	40.18	142.74	53.4
EBITA, 2 Yr. CAGR %	-11.29	-13.22	-47.77	71.15	148.1
EBIT, 2 Yr. CAGR %	-11.21	-12.77	-47.98	70.56	148.87
Earnings From Cont. Operations, 2 Yr. CAGR %	-2.11	-34.44	-30.16	118.73	59.68
Net Income, 2 Yr. CAGR %	-2.11	-34.44	-30.16	118.73	59.68
Normalized Net Income, 2 Yr. CAGR %	-11.94	-14.25	-45.99	79.82	143.55
Diluted EPS Before Extra, 2 Yr. CAGR %	-2.11	-34.44	-30.16	118.73	59.68
Accounts Receivable, 2 Yr. CAGR %	-45.22	-48.59	68.41	154.29	71.23
Inventory, 2 Yr. CAGR %	-53	20.4	158.33	62.02	10.5
Net Property, Plant and Equip., 2 Yr. CAGR %	1.25	19.14	18.41	-1.67	-1.44
Total Assets, 2 Yr. CAGR %	-2.93	17.79	21.68	2.71	3.35
Tangible Book Value, 2 Yr. CAGR %	-3.03	18.32	12.58	-6.07	2.83
Common Equity, 2 Yr. CAGR %	-3.03	18.3	12.57	-6.08	2.83
Cash From Operations, 2 Yr. CAGR %	-62.1	-35.69	100.32	130.35	40.11
Capital Expenditures, 2 Yr. CAGR %	-42.49	-12.61	-25.87	-1.77	58.49
Levered Free Cash Flow, 2 Yr. CAGR %	-50	-1.39	99.97	24.43	54.04
Unlevered Free Cash Flow, 2 Yr. CAGR %	-54.57	-1.44	117.98	27.5	53.38
Dividend Per Share, 2 Yr. CAGR %	-	-	-	-	-
Compound Annual Growth Rate Over Three Years
Total Revenues, 3 Yr. CAGR %	-52.06	-30.46	3.52	142.09	72.06
Gross Profit, 3 Yr. CAGR %	-67.37	-46.64	-8.3	217.43	99.69
EBITDA, 3 Yr. CAGR %	-23.58	-44.65	7.86	47.4	104.15
EBITA, 3 Yr. CAGR %	8.19	-36.95	-13.59	-2.29	74.06
EBIT, 3 Yr. CAGR %	8.26	-36.83	-13.64	-2.39	73.73
Earnings From Cont. Operations, 3 Yr. CAGR %	9.73	-48.28	13.22	-11.59	104.97
Net Income, 3 Yr. CAGR %	9.73	-48.28	13.22	-11.59	104.97
Normalized Net Income, 3 Yr. CAGR %	9.83	-38.05	-11.22	-0.29	78.04
Diluted EPS Before Extra, 3 Yr. CAGR %	9.73	-48.28	13.22	-11.59	104.97
Accounts Receivable, 3 Yr. CAGR %	-36.23	-36.86	-3.68	75.71	114.81
Inventory, 3 Yr. CAGR %	-34.57	-10.21	43.45	104.91	35.47
Net Property, Plant and Equip., 3 Yr. CAGR %	2.74	14	11.25	11.8	-1.96
Total Assets, 3 Yr. CAGR %	-0.68	11.09	12.18	15.35	2.82
Tangible Book Value, 3 Yr. CAGR %	-0.79	11.74	6.14	9.39	-3.33
Common Equity, 3 Yr. CAGR %	-0.79	11.74	6.13	9.38	-3.34
Cash From Operations, 3 Yr. CAGR %	-40.47	-42.37	7.59	91.94	80.8
Capital Expenditures, 3 Yr. CAGR %	-25.96	5.87	-51.09	51.26	-27.26
Levered Free Cash Flow, 3 Yr. CAGR %	-25.05	-6.83	6.32	71.09	43.15
Unlevered Free Cash Flow, 3 Yr. CAGR %	-30.69	-9.31	8.5	80.44	45.7
Dividend Per Share, 3 Yr. CAGR %	-	-	-	-	-
Compound Annual Growth Rate Over Five Years
Total Revenues, 5 Yr. CAGR %	-34.76	-17.62	-0.8	7.06	17.06
Gross Profit, 5 Yr. CAGR %	-48.94	-28.45	-7.3	-2.07	10.94
EBITDA, 5 Yr. CAGR %	-20.4	-25.46	-2.59	-0.02	24.18
EBITA, 5 Yr. CAGR %	-2.67	-14.84	-19.15	-5.99	31.76
EBIT, 5 Yr. CAGR %	-2.63	-14.74	-19.25	-6.02	31.88
Earnings From Cont. Operations, 5 Yr. CAGR %	0.46	-24.13	-8.41	-7.92	29.91
Net Income, 5 Yr. CAGR %	0.46	-24.13	-8.41	-7.92	29.91
Normalized Net Income, 5 Yr. CAGR %	-0.69	-13.62	-17.32	-5.12	32.93
Diluted EPS Before Extra, 5 Yr. CAGR %	0.46	-24.13	-8.41	-7.92	29.91
Accounts Receivable, 5 Yr. CAGR %	-34.28	-30.72	-5.96	10.23	21.24
Inventory, 5 Yr. CAGR %	-30.45	-9.9	13.33	13.7	29.23
Net Property, Plant and Equip., 5 Yr. CAGR %	10.39	10.22	8.74	7.45	5.99
Total Assets, 5 Yr. CAGR %	6.9	7.82	7.73	7.66	8.56
Tangible Book Value, 5 Yr. CAGR %	6.26	6.81	4.36	4.24	4.81
Common Equity, 5 Yr. CAGR %	6.21	6.8	4.35	4.24	4.8
Cash From Operations, 5 Yr. CAGR %	-28.88	-25.72	-3.28	0.31	19.58
Capital Expenditures, 5 Yr. CAGR %	-19.79	27.27	-25.92	2.74	-21.72
Levered Free Cash Flow, 5 Yr. CAGR %	10.23	-11.69	10.98	4.6	23.32
Unlevered Free Cash Flow, 5 Yr. CAGR %	25.45	-13.16	9.61	3.93	24.61
Dividend Per Share, 5 Yr. CAGR %	-	-	-	-	-