Browns Beach Hotels Plc Quarterly Results: Standalone & Consolidated Reports

Quarterly Results

Results Snapshot

YoYQoQ

Figures in Million

Consolidate Quarterly Results

Dec'25

Sep'25

Jun'25

Mar'25

Dec'24

Sep'24

Jun'24

Net Sales

491.75

423.95

328.92

524.24

370.92

320.32

277.42

Other Operating Income

0.00

Total Operating income

491.75

423.95

328.92

524.24

370.92

320.32

277.42

Raw Material Cost

203.64

192.53

172.16

197.51

173.59

168.53

161.76

Purchase of Finished goods

0.00

(Increase) / Decrease In Stocks

0.00

Employee Cost

78.05

73.24

65.48

64.67

58.05

60.15

58.84

Power Cost

0.00

Manufacturing Expenses

66.59

66.75

69.84

72.31

81.50

82.29

93.01

Selling and Distribution Expenses

170.22

147.56

124.34

156.66

119.98

133.93

131.17

Other Expenses

-14.46

-14.00

-13.53

-13.70

-13.95

-14.24

-15.18

Total Expenditure (Excl Depreciation)

373.87

340.09

296.49

354.16

293.57

302.46

292.93

Operating Profit (PBDIT) excl Other Income

117.89999999999999

83.9

32.400000000000006

170.10000000000002

77.30000000000001

17.9

-15.5

Other Income

14.66

6.91

13.46

7.08

-5.49

-1.32

8.03

Operating Profit (PBDIT)

187.84

146.07

101.19

236.45

125.84

70.52

46.50

Interest

66.59

66.75

69.84

72.31

81.50

82.29

93.01

Exceptional Items

0.00

Gross Profit (PBDT)

288.10

231.42

156.77

326.73

197.33

151.79

115.66

Depreciation

55.30

59.29

53.97

Profit Before Tax

65.94

24.01

-23.96

104.85

-9.63

-65.75

-100.48

Tax

20.29

22.00

20.19

20.35

20.23

Provisions and contingencies

0.00

Profit After Tax

45.65

3.72

-44.25

82.84

-29.82

-86.10

-120.72

Extraordinary Items

0.00

Prior Period Expenses

0.00

Other Adjustments

0.00

Net Profit

45.65

3.72

-44.25

82.84

-29.82

-86.10

-120.72

Share in Profit of Associates

0.00

Minority Interest

0.00

Other related items

0.00

Consolidated Net Profit

45.65

3.72

-44.25

82.84

-29.82

-86.10

-120.72

Equity Capital

0.00

Face Value

0.0

Reserves

-744.61

-790.26

-793.98

-749.73

-893.20

-863.38

-777.16

Earnings per share (EPS)

0.35

0.03

-0.34

0.64

-0.23

-0.66

-0.93

Diluted Earnings per share

0.35

0.03

-0.34

0.64

-0.23

-0.66

-0.93

Operating Profit Margin (Excl OI)

23.97%

19.78%

9.86%

32.44%

20.85%

5.58%

-5.59%

Gross Profit Margin

24.66%

18.71%

9.53%

31.31%

11.95%

-3.68%

-16.77%

PAT Margin

9.28%

0.88%

-13.45%

15.8%

-8.04%

-26.88%

-43.51%

Public Share Holdings (%)

0.0%

Pledged Promotor Holding (%)

0.0%

Quarterly Analysis Highlights - YoY

Net Sales

YoY Growth in quarter ended Dec 2025 is 32.57% vs 6.15% in Dec 2024

Consolidate Net Profit

YoY Growth in quarter ended Dec 2025 is 253.36% vs 68.63% in Dec 2024

Operating Profit (PBDIT) excl Other Income

YoY Growth in quarter ended Dec 2025 is 31.91% vs 41.64% in Dec 2024

Interest

YoY Growth in quarter ended Dec 2025 is -18.28% vs -33.31% in Dec 2024

Operating Profit Margin (Excl OI)

YoY Growth in quarter ended Dec 2025 has improved from Dec 2024

Compare Quarterly Results Of Browns Beach Hotels Plc With

Select Peers

Figures in Million

Consolidate Quarterly Results

Change(LKR)

Change(%)

Net Sales

491.75

429.13

62.62

14.59%

Other Operating Income

0.00

Total Operating income

491.75

429.13

62.62

14.59%

Raw Material Cost

203.64

245.03

-41.39

-16.89%

Purchase of Finished goods

0.00

(Increase) / Decrease In Stocks

0.00

Employee Cost

78.05

77.23

0.82

1.06%

Power Cost

0.00

Manufacturing Expenses

66.59

0.00

66.59

Selling and Distribution Expenses

170.22

202.30

-32.08

-15.86%

Other Expenses

-14.46

-7.72

-6.74

-87.31%

Total Expenditure (Excl Depreciation)

373.87

447.33

-73.46

-16.42%

Operating Profit (PBDIT) excl Other Income

117.88

-18.20

136.08

747.69%

Other Income

14.66

49.86

-35.20

-70.60%

Operating Profit (PBDIT)

187.84

63.01

124.83

198.11%

Interest

66.59

0.00

66.59

Exceptional Items

0.00

Gross Profit (PBDT)

288.10

184.10

104.00

56.49%

Depreciation

55.30

31.35

23.95

76.40%

Profit Before Tax

65.94

31.66

34.28

108.28%

Tax

20.29

9.50

10.79

113.58%

Provisions and contingencies

0.00

Profit After Tax

45.65

22.16

23.49

106.00%

Extraordinary Items

0.00

Prior Period Expenses

0.00

Other Adjustments

0.00

Net Profit

45.65

22.16

23.49

106.00%

Share in Profit of Associates

0.00

Minority Interest

0.00

Other related items

0.00

Consolidated Net Profit

45.65

22.16

23.49

106.00%

Equity Capital

0.00

Face Value

0.00

Reserves

-744.61

4,589.24

-5,333.85

-116.23%

Earnings per share (EPS)

0.35

0.00

Diluted Earnings per share

0.35

0.00

Operating Profit Margin (Excl OI)

23.97%

-4.24%

0.00

28.21%

Gross Profit Margin

24.66%

14.68%

0.00

9.98%

PAT Margin

9.28%

5.16%

0.00

4.12%

Public Share Holdings (%)

0.00

0.00%

Pledged Promotor Holding (%)

0.00

0.00%

Quarterly - Net Sales

Net Sales 49.17 Million

in Dec 2025

Figures in Million

QoQ Growth in quarter ended Dec 2025 is 15.99% vs 28.88% in Sep 2025

YoY Growth in quarter ended Dec 2025 is 32.57% vs 6.15% in Dec 2024

Quarterly - Consolidate Net Profit

Consolidate Net Profit 4.57 Million

in Dec 2025

Figures in Million

QoQ Growth in quarter ended Dec 2025 is 1,135.14% vs 108.35% in Sep 2025

YoY Growth in quarter ended Dec 2025 is 253.36% vs 68.63% in Dec 2024

Quarterly - Operating Profit (PBDIT)

Operating Profit (PBDIT) 17.32 Million

in Dec 2025

Figures in Million

QoQ Growth in quarter ended Dec 2025 is 24.43% vs 58.72% in Sep 2025

YoY Growth in quarter ended Dec 2025 is 31.91% vs 41.64% in Dec 2024

Quarterly - Interest

Interest 6.66 Million

in Dec 2025

Figures in Million

QoQ Growth in quarter ended Dec 2025 is -0.30% vs -4.30% in Sep 2025

YoY Growth in quarter ended Dec 2025 is -18.28% vs -33.31% in Dec 2024

Quarterly - Operating Profit Margin (Excl OI)

Operating Profit Margin (Excl OI) 23.97%

in Dec 2025

Figures in %

QoQ Growth in quarter ended Dec 2025 has improved from Sep 2025

YoY Growth in quarter ended Dec 2025 has improved from Dec 2024