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	Apr 21, 2026	Mar 31, 2025	Mar 31, 2024	Mar 31, 2023	Mar 31, 2022	Mar 31, 2021
Market Capitalization	2,522	2,592	981	840	540	480
Market Cap Growth	-5.26%	164.29%	16.76%	55.56%	12.50%	33.33%
Enterprise Value	3,237	3,240	1,766	1,525	1,107	1,005
Last Close Price	3.60	3.60	1.36	1.36	0.88	0.78
PE Ratio	47.61	26.60	5.38	-	-	-
PS Ratio	2.99	3.08	1.36	2.28	2.22	4.14
PB Ratio	5.80	5.06	3.66	-35.56	1.61	1.00
P/TBV Ratio	9.49	7.67	7.09	-	3.19	1.55
P/FCF Ratio	60.69	61.40	-	-	-	-
P/OCF Ratio	16.88	17.24	-	-	72.01	-
EV/Sales Ratio	3.83	3.85	2.44	4.14	4.56	8.67
EV/EBITDA Ratio	16.44	14.33	10.45	-	45.12	-
EV/EBIT Ratio	22.35	17.73	13.82	-	-	-
EV/FCF Ratio	77.88	76.74	-	-	-	-
Debt / Equity Ratio	1.30	1.05	2.11	-25.22	1.47	0.83
Debt / EBITDA Ratio	2.86	2.38	3.33	-	18.69	-
Debt / FCF Ratio	13.56	12.76	-	-	-	-
Net Debt / Equity Ratio	1.26	1.01	2.07	-24.84	1.44	0.80
Net Debt / EBITDA Ratio	2.79	2.29	3.29	-45.11	19.68	-6.83
Net Debt / FCF Ratio	13.17	12.28	-4.41	-8.63	-289.74	-8.99
Asset Turnover	0.57	0.60	0.58	0.30	0.20	0.09
Inventory Turnover	13.56	15.72	16.27	13.81	9.25	4.88
Quick Ratio	0.24	0.36	0.33	0.22	0.25	0.23
Current Ratio	0.28	0.42	0.38	0.25	0.27	0.25
Return on Equity (ROE)	13.78%	23.83%	145.06%	-187.47%	-35.42%	-25.53%
Return on Assets (ROA)	6.15%	8.14%	6.46%	-2.75%	-0.96%	-4.85%
Return on Invested Capital (ROIC)	7.94%	13.23%	18.44%	-7.73%	-2.21%	-10.77%
Return on Capital Employed (ROCE)	14.60%	16.40%	15.90%	-8.20%	-2.30%	-11.50%
Earnings Yield	2.22%	3.76%	18.59%	-33.85%	-25.86%	-28.40%
FCF Yield	1.65%	1.63%	-12.83%	-8.09%	-0.31%	-8.90%
Dividend Yield	2.86%	2.78%	-	-	-	-
Buyback Yield / Dilution	0.10%	-13.98%	-2.43%	-	-	-
Total Shareholder Return	3.04%	-11.21%	-2.43%	-	-	-

Updated Dec 31, 2025. Source: S&P Global Market Intelligence. Standard template. Financial Sources.