Al-Abbas Sugar Mills Limited (AABS) financial ratios

Al-Abbas Sugar Mills Limited earned a net margin of 8.1% in FY2025 against a five-year average of 14.3% (Sugar & Allied Industries median 0.6%). Return on equity was 15.5%, compared with a sector median of 2.0%. The current ratio stood at 2.24× and debt was 36.9% of equity. Cash took about 120 days to cycle through receivables, inventory and payables.

FY2025 vs the Sugar & Allied Industries median

Gross margin: 17.6%; Sector median 9.9%
Operating margin: 11.0%; Sector median 6.4%
Net margin: 8.1%; Sector median 0.6%
Return on equity (ROE): 15.5%; Sector median 2.0%
Return on assets (ROA): 9.8%; Sector median 0.6%
Current ratio: 2.24×; Sector median 0.93×
Debt to equity: 36.9%; Sector median 60.7%
Asset turnover: 1.20×; Sector median 1.01×
Dividend payout ratio: 84.7%; Sector median 0.0%

Median of the 28 companies in the sector with the figure for their latest fiscal year.

AABS financial ratios (annual) (Rs mn)
Rs mn	FY2025 Oct 2024 – Sep 2025	FY2024 Oct 2023 – Sep 2024	FY2023 Oct 2022 – Sep 2023	FY2022 Oct 2021 – Sep 2022	FY2021 Oct 2020 – Sep 2021	FY2020 Oct 2019 – Sep 2020	FY2019 Oct 2018 – Sep 2019	FY2018 Oct 2017 – Sep 2018	FY2017 Oct 2016 – Sep 2017	FY2016 Oct 2015 – Sep 2016	FY2015 Oct 2014 – Sep 2015	FY2014 * Oct 2013 – Sep 2014	FY2013 Oct 2012 – Sep 2013	FY2012 Oct 2011 – Sep 2012	FY2011 * Oct 2010 – Sep 2011	FY2010 * Oct 2009 – Sep 2010	FY2009 * Oct 2008 – Sep 2009	FY2008 Oct 2007 – Sep 2008	FY2007 Oct 2006 – Sep 2007	FY2006 Oct 2005 – Sep 2006
Profitability
Gross margin	17.6%	21.9%	34.1%	22.6%	15.2%	25.4%	24.2%	27.2%	10.0%	13.2%	14.1%	14.1%	14.2%	20.5%	15.1%	11.9%	19.5%	21.9%	14.3%	8.5%
EBITDA margin	11.6%	13.2%	29.4%	20.0%	12.0%	17.0%	18.1%	20.3%	7.9%	11.6%	11.7%	11.7%	11.6%	15.3%	12.6%	10.2%	18.0%	18.5%	5.0%	7.2%
Operating margin	11.0%	12.6%	28.6%	18.9%	10.5%	15.6%	16.6%	18.9%	5.7%	9.4%	9.4%	9.2%	9.1%	13.3%	10.5%	8.1%	14.4%	14.1%	1.8%	4.2%
Pre-tax margin	11.9%	9.8%	27.5%	19.8%	11.2%	16.8%	16.8%	18.3%	3.9%	9.1%	9.4%	7.0%	5.7%	9.1%	5.2%	4.3%	8.6%	3.5%	3.8%	1.4%
Net margin	8.1%	9.4%	25.3%	18.5%	10.1%	15.3%	15.5%	17.3%	2.7%	7.9%	8.4%	5.4%	4.9%	8.2%	4.1%	4.1%	7.3%	2.7%	5.5%	0.2%
Effective tax rate	31.6%	4.6%	8.0%	6.7%	9.9%	9.2%	7.4%	5.6%	30.9%	12.7%	10.6%	23.2%	13.1%	9.0%	22.1%	5.2%	15.3%	22.2%	(43.3%)	84.6%
Returns
Return on equity (ROE)	15.5%	20.8%	63.9%	48.0%	22.2%	37.6%	32.6%	42.4%	5.9%	20.1%	22.2%	14.2%	15.5%	31.6%	19.2%	22.1%	30.4%	9.0%	20.6%	0.7%
Return on assets (ROA)	9.8%	12.6%	33.8%	23.1%	11.0%	19.3%	18.5%	24.0%	3.4%	13.4%	12.5%	6.9%	6.4%	9.7%	5.4%	6.7%	8.1%	2.3%	6.8%	0.3%
Return on invested capital (ROIC)	12.9%	20.0%	46.5%	31.3%	16.0%	26.9%	25.5%	31.4%	6.5%	21.0%	19.8%	14.1%	13.6%	21.9%	28.4%	34.1%	36.5%	19.5%	31.1%	1.5%
Liquidity
Current ratio	2.24×	2.58×	2.02×	1.63×	1.45×	1.58×	1.49×	1.80×	1.12×	1.61×	1.29×	1.07×	0.93×	0.96×	0.95×	0.81×	1.00×	1.17×	0.92×	0.99×
Quick ratio	1.74×	1.28×	1.25×	0.94×	0.79×	1.15×	1.00×	0.72×	0.29×	0.63×	0.49×	0.32×	0.40×	0.38×	0.20×	0.26×	0.25×	0.27×	0.32×	0.18×
Leverage
Debt to equity	36.9%	32.3%	39.9%	64.7%	65.1%	38.9%	50.3%	19.5%	71.3%	0.7%	20.5%	53.0%	78.4%	100.0%	128.0%	86.5%	88.2%	121.1%	106.3%	82.1%
Debt to capital	26.9%	24.4%	28.5%	39.3%	39.4%	28.0%	33.5%	16.3%	41.6%	0.7%	17.0%	34.6%	44.0%	50.0%	56.1%	46.4%	46.9%	54.8%	51.5%	45.1%
Debt to assets	22.3%	21.3%	22.2%	31.8%	30.5%	20.3%	25.3%	12.5%	34.6%	0.5%	12.9%	26.9%	36.7%	36.4%	33.2%	26.7%	26.6%	28.0%	31.3%	31.9%
Assets to equity	1.59×	1.65×	1.89×	2.08×	2.02×	1.95×	1.76×	1.77×	1.75×	1.50×	1.78×	2.05×	2.42×	3.24×	3.56×	3.28×	3.76×	3.89×	3.03×	2.49×
Efficiency
Asset turnover	1.20×	1.34×	1.34×	1.25×	1.09×	1.26×	1.19×	1.39×	1.26×	1.69×	1.48×	1.28×	1.30×	1.18×	1.33×	1.63×	1.11×	0.85×	1.24×	1.39×
Receivable days days	52	87	84	81	71	67	81	48	33	18	23	32	47	50	34	18	19	37	25	20
Inventory days days	114	134	142	132	109	83	119	140	114	67	93	105	100	162	129	71	123	153	98	113
Payable days days	45	55	79	73	91	91	87	64	60	58	60	44	45	50	29	30	38	54	39	28
Cash conversion cycle days	120	166	146	139	88	58	113	124	86	27	56	92	102	162	134	58	104	137	84	104
Dividends
Dividend payout ratio	84.7%	34.7%	37.7%	31.8%	92.4%	97.7%	109.3%	10.7%	109.3%	94.8%	87.7%	29.1%	30.2%	28.3%	34.3%	33.2%	22.9%	34.7%	0.0%	0.0%
Earnings retention rate	0.15×	0.65×	0.62×	0.68×	0.08×	0.02×	(0.09×)	0.89×	(0.09×)	0.05×	0.12×	0.71×	0.70×	0.72×	0.66×	0.67×	0.77×	0.65×	1.00×	1.00×

Ratios as reported for each fiscal year; returns are on average equity / assets. Debt ratios are percentages; turnover in times; working-capital measures in days.

AABS: frequently asked questions

What is AABS's EPS?

Al-Abbas Sugar Mills Limited reported basic earnings per share of Rs 73.17 for FY2025 (Oct 2024 – Sep 2025). Over the trailing twelve months (TTM to Jun 2026) EPS was Rs 42.71.

What is AABS's P/E ratio?

At the closing price of Rs 717.80 on 16 Oct 2026, AABS trades at a P/E of 16.8× based on EPS of Rs 42.71 (TTM to Jun 2026).

Does AABS pay dividends?

Yes. Al-Abbas Sugar Mills Limited declared a dividend of Rs 50.00 per share for FY2025. It has paid a dividend in each of the last 18 years. At Rs 717.80 that is a dividend yield of 7.0%.

What was AABS's revenue and profit in FY2025?

Al-Abbas Sugar Mills Limited reported revenue of Rs 15.6 bn and profit attributable to shareholders of Rs 1.3 bn for FY2025 (Oct 2024 – Sep 2025).

What is AABS's book value per share?

Al-Abbas Sugar Mills Limited's book value per share was Rs 483.49 at the end of FY2025. The shares trade at 1.45× book value.

Information only, not investment advice.