Why is Three Acre Farms Plc ?
1
The company has declared Positive results for the last 3 consecutive quarters
- DEBT-EQUITY RATIO (HY) Lowest at -91.04 %
- DEBTORS TURNOVER RATIO(HY) Highest at 30.46 times
- RAW MATERIAL COST(Y) Fallen by -9.61% (YoY)
2
With ROE of 16.07%, it has a fair valuation with a 0.00 Price to Book Value
- Over the past year, while the stock has generated a return of 98.10%, its profits have fallen by -9.5%
3
Market Beating performance in long term as well as near term
- Along with generating 98.10% 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
98.1%
2.01
49.50%
Sri Lanka CSE All Share
32.72%
1.90
17.20%
Quality key factors
Factor
Value
Sales Growth (5y)
17.71%
EBIT Growth (5y)
19.26%
EBIT to Interest (avg)
100.00
Debt to EBITDA (avg)
0
Net Debt to Equity (avg)
-0.83
Sales to Capital Employed (avg)
0.88
Tax Ratio
25.61%
Dividend Payout Ratio
61.16%
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
-5.29
EV to EBITDA
-5.04
EV to Capital Employed
-7.26
EV to Sales
-1.36
PEG Ratio
NA
Dividend Yield
NA
ROCE (Latest)
Negative Capital Employed
ROE (Latest)
16.07%
Technical key factors
Indicator
Weekly
Monthly
MACD
Mildly Bearish
Bullish
RSI
No Signal
No Signal
Bollinger Bands
Mildly Bearish
Mildly Bullish
Moving Averages
Mildly Bullish (Daily)
KST
Bearish
Bullish
Dow Theory
No Trend
No Trend
OBV
Mildly Bearish
No Trend
Technical Movement
8What is working for the Company
DEBT-EQUITY RATIO
(HY)
Lowest at -91.04 %
DEBTORS TURNOVER RATIO(HY)
Highest at 30.46 times
RAW MATERIAL COST(Y)
Fallen by -9.61% (YoY
NET PROFIT(9M)
Higher at LKR 1,495.23 MM
CASH AND EQV(HY)
Highest at LKR 16,665.18 MM
-1What is not working for the Company
INVENTORY TURNOVER RATIO(HY)
Lowest at 8.26 times
Here's what is working for Three Acre Farms Plc
Debt-Equity Ratio
Lowest at -91.04 % 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
Debtors Turnover Ratio
Highest at 30.46 times and Grown
In each half year in the last five Semi-Annual periodsMOJO Watch
Company has been able to sell its Debtors faster
Debtors Turnover Ratio
Cash and Eqv
Highest at LKR 16,665.18 MM
in the last six Semi-Annual periodsMOJO Watch
Short Term liquidity is improving
Cash and Cash Equivalents
Net Profit
Higher at LKR 1,495.23 MM
than preceding 12 month period ended Mar 2026MOJO Watch
In the nine month period the company has already crossed sales of the previous twelve months
Net Profit (LKR MM)
Raw Material Cost
Fallen by -9.61% (YoY)
MOJO Watch
The company's ability to pass on the cost of raw materials to customers has improved; this may lead to a rise in profit margin
Raw Material Cost as a percentage of Sales
Here's what is not working for Three Acre Farms Plc
Inventory Turnover Ratio
Lowest at 8.26 times
in the last five Semi-Annual periodsMOJO Watch
Company's pace of selling inventory has slowed
Inventory Turnover Ratio






