Why is Three Acre Farms Plc ?
1
- DEBT-EQUITY RATIO (HY) Lowest at -83.41 %
- CASH AND EQV(HY) Highest at LKR 14,556.09 MM
- DEBTORS TURNOVER RATIO(HY) Highest at 7.96%
2
With ROE of 13.04%, it has a expensive valuation with a 0.00 Price to Book Value
- Over the past year, while the stock has generated a return of 120.29%, its profits have fallen by -58.1%
3
Market Beating performance in long term as well as near term
- Along with generating 120.29% returns in the last 1 year, the stock has outperformed Sri Lanka CSE All Share in the last 3 years, 1 year and 3 months
How much should you hold?
- Overall Portfolio exposure to Three Acre Farms Plc should be less than 10%
- Overall Portfolio exposure to Other Agricultural Products should be less than 30%
(If sector exposure > 30%, please use optimiser tool to see which are the best stocks to hold in Other Agricultural Products)
When to exit? - We will constantly monitor the company and suggest at the appropriate time to exit from the stock
Is Three Acre Farms Plc for you?
High Risk, High Return
Absolute
Risk Adjusted
Volatility
Three Acre Farms Plc
121.4%
2.49
43.80%
Sri Lanka CSE All Share
60.36%
3.56
17.37%
Quality key factors
Factor
Value
Sales Growth (5y)
17.09%
EBIT Growth (5y)
10.67%
EBIT to Interest (avg)
100.00
Debt to EBITDA (avg)
0
Net Debt to Equity (avg)
-0.83
Sales to Capital Employed (avg)
1.03
Tax Ratio
25.61%
Dividend Payout Ratio
76.12%
Pledged Shares
0
Institutional Holding
0
ROCE (avg)
62.66%
ROE (avg)
19.55%
Valuation Key Factors 
Factor
Value
P/E Ratio
Industry P/E
Price to Book Value
NA
EV to EBIT
-11.93
EV to EBITDA
-10.05
EV to Capital Employed
-4.54
EV to Sales
-1.30
PEG Ratio
NA
Dividend Yield
NA
ROCE (Latest)
Negative Capital Employed
ROE (Latest)
13.04%
Technical key factors
Indicator
Weekly
Monthly
MACD
Mildly Bearish
Bullish
RSI
Bearish
No Signal
Bollinger Bands
Bullish
Bullish
Moving Averages
Bullish (Daily)
KST
Mildly Bearish
Bullish
Dow Theory
Mildly Bullish
Mildly Bullish
OBV
Mildly Bearish
Bullish
Technical Movement
4What is working for the Company
DEBT-EQUITY RATIO
(HY)
Lowest at -83.41 %
CASH AND EQV(HY)
Highest at LKR 14,556.09 MM
DEBTORS TURNOVER RATIO(HY)
Highest at 7.96%
-21What is not working for the Company
INTEREST(HY)
At LKR 3.28 MM has Grown at 394.12%
NET SALES(HY)
At LKR 2,829.79 MM has Grown at -44.48%
RAW MATERIAL COST(Y)
Grown by 38.6% (YoY
PRE-TAX PROFIT(Q)
Fallen at -44.12%
NET PROFIT(Q)
Fallen at -43.29%
Here's what is working for Three Acre Farms Plc
Debt-Equity Ratio
Lowest at -83.41 % and Grown
In each half year in the last five Semi-Annual periodsMOJO Watch
The company has been reducing its borrowing as compared to equity capital
Debt-Equity Ratio
Cash and Eqv
Highest at LKR 14,556.09 MM
in the last six Semi-Annual periodsMOJO Watch
Short Term liquidity is improving
Cash and Cash Equivalents
Debtors Turnover Ratio
Highest at 7.96%
in the last five Semi-Annual periodsMOJO Watch
Company has been able to sell its Debtors faster
Debtors Turnover Ratio
Here's what is not working for Three Acre Farms Plc
Interest
At LKR 3.28 MM has Grown at 394.12%
over previous Semi-Annual periodMOJO Watch
Rising interest cost signifies increased borrowings
Interest Paid (LKR MM)
Net Sales
At LKR 2,829.79 MM has Grown at -44.48%
Year on Year (YoY)MOJO Watch
Near term sales trend is very negative
Net Sales (LKR MM)
Pre-Tax Profit
Fallen at -44.12%
Year on Year (YoY)MOJO Watch
Near term Pre-Tax Profit trend is negative
Pre-Tax Profit (LKR MM)
Net Profit
Fallen at -43.29%
Year on Year (YoY)MOJO Watch
Near term Net Profit trend is negative
Net Profit (LKR MM)
Raw Material Cost
Grown by 38.6% (YoY)
MOJO Watch
The company's ability to pass on the cost of raw materials to customers has deteriorated; this may lead to a fall in profit margin
Raw Material Cost as a percentage of Sales






