ATBA Atlas Battery Limited

Atlas Battery Limited (ATBA) financial ratios

Atlas Battery Limited earned a net margin of -1.1% in FY2026 against a five-year average of 2.1% (Automobile Parts & Accessories median 3.6%). Return on equity was -4.8%, compared with a sector median of 11.4%. The current ratio stood at 1.36× and debt was 125.6% of equity. Cash took about 111 days to cycle through receivables, inventory and payables.

FY2026 vs the Automobile Parts & Accessories median

Gross margin: 8.5%; Sector median 15.6%
Operating margin: 2.9%; Sector median 9.3%
Net margin: -1.1%; Sector median 3.6%
Return on equity (ROE): -4.8%; Sector median 11.4%
Return on assets (ROA): -1.8%; Sector median 3.9%
Current ratio: 1.36×; Sector median 1.36×
Debt to equity: 125.6%; Sector median 48.2%
Asset turnover: 1.70×; Sector median 1.09×

Median of the 10 companies in the sector with the figure for their latest fiscal year.

ATBA financial ratios (annual) (Rs mn)
Rs mn	FY2026 Jul 2025 – Jun 2026	FY2025 Jul 2024 – Jun 2025	FY2024 Jul 2023 – Jun 2024	FY2023 Jul 2022 – Jun 2023	FY2022 Jul 2021 – Jun 2022	FY2021 Jul 2020 – Jun 2021	FY2020 Jul 2019 – Jun 2020	FY2019 Jul 2018 – Jun 2019	FY2018 Jul 2017 – Jun 2018	FY2017 Jul 2016 – Jun 2017	FY2016 Jul 2015 – Jun 2016	FY2015 Jul 2014 – Jun 2015	FY2014 Jul 2013 – Jun 2014	FY2013 Jul 2012 – Jun 2013	FY2012 Jul 2011 – Jun 2012	FY2011 Jul 2010 – Jun 2011	FY2010 * Jul 2009 – Jun 2010	FY2009 Jul 2008 – Jun 2009	FY2008 Jul 2007 – Jun 2008	FY2007 Jul 2006 – Jun 2007
Profitability
Gross margin	8.5%	11.3%	14.3%	15.4%	10.9%	11.4%	7.0%	2.1%	10.9%	17.2%	19.5%	14.8%	13.2%	14.7%	16.2%	14.7%	14.7%	16.8%	14.7%	18.4%
EBITDA margin	4.5%	6.5%	10.2%	11.4%	7.8%	8.4%	4.3%	(1.8%)	7.2%	13.5%	15.2%	10.9%	9.8%	10.5%	12.1%	10.7%	10.2%	11.3%	9.1%	11.2%
Operating margin	2.9%	5.0%	8.9%	10.2%	6.1%	6.4%	1.4%	(4.3%)	5.6%	11.9%	13.7%	9.8%	8.7%	9.3%	10.8%	9.5%	8.8%	10.0%	7.8%	9.0%
Pre-tax margin	(1.1%)	1.0%	5.2%	8.8%	4.5%	6.0%	(1.1%)	(3.3%)	4.5%	12.0%	13.3%	9.3%	8.4%	9.3%	9.6%	8.9%	8.5%	8.6%	6.2%	7.7%
Net margin	(1.1%)	0.3%	3.2%	5.3%	2.8%	4.5%	(2.6%)	(4.6%)	3.2%	8.6%	9.1%	6.4%	6.1%	6.6%	6.7%	6.0%	5.5%	2.6%	1.9%	3.3%
Effective tax rate	—	73.6%	37.7%	40.5%	39.4%	25.0%	—	—	29.0%	28.5%	32.0%	31.5%	27.5%	29.3%	29.5%	32.5%	34.8%	69.8%	69.9%	56.8%
Returns
Return on equity (ROE)	(4.8%)	1.1%	17.0%	32.6%	11.6%	16.9%	(6.4%)	(10.8%)	10.4%	29.1%	32.2%	34.0%	32.8%	35.3%	39.4%	35.7%	28.5%	14.8%	13.3%	—
Return on assets (ROA)	(1.8%)	0.4%	6.2%	14.3%	6.7%	10.1%	(4.1%)	(6.5%)	6.4%	19.7%	21.0%	18.9%	16.5%	18.6%	20.6%	19.7%	15.8%	6.6%	5.0%	—
Return on invested capital (ROIC)	—	2.4%	14.4%	24.2%	12.0%	14.3%	—	—	9.1%	25.8%	28.2%	26.7%	24.5%	28.6%	34.8%	29.2%	26.7%	14.1%	11.8%	—
Liquidity
Current ratio	1.36×	1.54×	1.37×	1.39×	1.72×	1.83×	2.21×	1.63×	1.57×	2.24×	2.06×	1.97×	1.52×	1.67×	1.59×	1.44×	1.39×	1.30×	1.21×	1.24×
Quick ratio	0.49×	0.59×	0.43×	0.42×	0.40×	0.54×	0.88×	0.87×	0.87×	1.41×	0.99×	0.97×	0.49×	0.63×	0.68×	0.52×	0.37×	0.42×	0.46×	0.35×
Leverage
Debt to equity	125.6%	84.9%	125.6%	81.2%	22.5%	38.5%	22.5%	26.7%	43.5%	15.5%	16.5%	20.8%	63.4%	31.4%	31.0%	38.5%	20.4%	14.7%	77.0%	51.7%
Debt to capital	55.7%	45.9%	55.7%	44.8%	18.4%	27.8%	18.4%	21.1%	30.3%	13.5%	14.1%	17.2%	38.8%	23.9%	23.7%	27.8%	16.9%	12.8%	43.5%	34.1%
Debt to assets	42.9%	35.5%	46.0%	29.7%	13.0%	21.9%	14.3%	17.1%	24.3%	10.6%	11.0%	13.1%	30.5%	17.0%	15.8%	20.9%	11.5%	8.0%	25.9%	23.0%
Assets to equity	2.65×	2.57×	2.73×	2.27×	1.75×	1.67×	1.57×	1.68×	1.63×	1.48×	1.53×	1.80×	1.98×	1.90×	1.91×	1.81×	1.80×	2.26×	2.64×	—
Efficiency
Asset turnover	1.70×	1.67×	1.92×	2.73×	2.42×	2.25×	1.56×	1.39×	1.99×	2.29×	2.32×	2.98×	2.73×	2.83×	3.06×	3.27×	2.86×	2.52×	2.68×	—
Receivable days days	46	40	31	17	17	24	43	58	31	11	13	12	9	7	7	8	14	18	15	—
Inventory days days	111	123	119	81	75	66	66	72	54	51	61	59	72	58	48	48	53	61	60	—
Payable days days	45	40	48	44	36	30	35	26	10	3	2	2	3	4	12	16	10	11	8	—
Cash conversion cycle days	111	122	102	53	56	60	74	104	75	60	73	69	78	61	43	40	58	67	68	—
Dividends
Dividend payout ratio	—	767.9%	26.1%	51.7%	14.1%	27.2%	—	—	29.5%	41.2%	21.2%	20.6%	23.5%	24.9%	24.9%	28.4%	37.7%	84.8%	106.0%	15.1%
Earnings retention rate	—	(6.68×)	0.74×	0.48×	0.86×	0.73×	—	—	0.71×	0.59×	0.79×	0.79×	0.77×	0.75×	0.75×	0.72×	0.62×	0.15×	(0.06×)	0.85×

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.

ATBA: frequently asked questions

What is ATBA's EPS?

Atlas Battery Limited reported basic earnings per share of Rs -10.59 for FY2026 (Jul 2025 – Jun 2026).

Does ATBA pay dividends?

Atlas Battery Limited did not declare a cash dividend for FY2026.

What was ATBA's revenue and profit in FY2026?

Atlas Battery Limited reported revenue of Rs 34.9 bn and profit attributable to shareholders of -Rs 370.7 mn for FY2026 (Jul 2025 – Jun 2026).

What is ATBA's book value per share?

Atlas Battery Limited's book value per share was Rs 215.46 at the end of FY2026. The shares trade at 0.82× book value.

Information only, not investment advice.