Beruwala Resorts PLC (COSE:BERU.N0000)

Beruwala Resorts Ratios and Metrics

Market cap in millions LKR. Fiscal year is April - March.

Fiscal Year	Current	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Mar 6, 2026	Mar 31, 2025	Mar 31, 2024	Mar 31, 2023	Mar 31, 2022	Mar 31, 2021
Market Capitalization	2,382	2,592	981	840	540	480
Market Cap Growth	-19.05%	164.29%	16.76%	55.56%	12.50%	33.33%
Enterprise Value	3,069	3,240	1,766	1,525	1,107	1,005
Last Close Price	3.40	3.60	1.36	1.36	0.88	0.78
PE Ratio	22.45	26.60	5.38	-	-	-
PS Ratio	2.77	3.08	1.36	2.28	2.22	4.14
PB Ratio	5.67	5.06	3.66	-35.56	1.61	1.00
P/TBV Ratio	9.67	7.67	7.09	-	3.19	1.55
P/FCF Ratio	29.57	61.40	-	-	-	-
P/OCF Ratio	12.46	17.24	-	-	72.01	-
EV/Sales Ratio	3.57	3.85	2.44	4.14	4.56	8.67
EV/EBITDA Ratio	14.08	14.33	10.45	-	45.12	-
EV/EBIT Ratio	18.02	17.73	13.82	-	-	-
EV/FCF Ratio	38.10	76.74	-	-	-	-
Debt / Equity Ratio	1.28	1.05	2.11	-25.22	1.47	0.83
Debt / EBITDA Ratio	2.47	2.38	3.33	-	18.69	-
Debt / FCF Ratio	6.68	12.76	-	-	-	-
Net Debt / Equity Ratio	1.24	1.01	2.07	-24.84	1.44	0.80
Net Debt / EBITDA Ratio	2.39	2.29	3.29	-45.11	19.68	-6.83
Net Debt / FCF Ratio	6.45	12.28	-4.41	-8.63	-289.74	-8.99
Asset Turnover	0.63	0.60	0.58	0.30	0.20	0.09
Inventory Turnover	15.63	15.72	16.27	13.81	9.25	4.88
Quick Ratio	0.23	0.36	0.33	0.22	0.25	0.23
Current Ratio	0.26	0.42	0.38	0.25	0.27	0.25
Return on Equity (ROE)	23.72%	23.83%	145.06%	-187.47%	-35.42%	-25.53%
Return on Assets (ROA)	7.76%	8.14%	6.46%	-2.75%	-0.96%	-4.85%
Return on Invested Capital (ROIC)	11.04%	13.23%	18.44%	-7.73%	-2.21%	-10.77%
Return on Capital Employed (ROCE)	17.20%	16.40%	15.90%	-8.20%	-2.30%	-11.50%
Earnings Yield	3.66%	3.76%	18.59%	-33.85%	-25.86%	-28.40%
FCF Yield	3.38%	1.63%	-12.83%	-8.09%	-0.31%	-8.90%
Dividend Yield	2.94%	2.78%	-	-	-	-
Payout Ratio	80.43%	-	-	-	-	-
Buyback Yield / Dilution	29.04%	-13.98%	-2.43%	-	-	-
Total Shareholder Return	31.90%	-11.21%	-2.43%	-	-	-

Updated Sep 30, 2025. Source: S&P Global Market Intelligence. Standard template. Financial Sources.