Bright Horizons: Navigating Tourism's Growth Revival slide image

Bright Horizons: Navigating Tourism's Growth Revival

THE FORTRESS RESORTS PLC RHTL.N0000 Current Price: LKR 20.40 Fair Value: LKR 32.00 (FY25E) BUY Highly attractive resort targeting upper class tourists The Fortress Resorts PLC, is a luxury boutique hotel in Galle, Sri Lanka which has invested in its subsidiary, La Forteresse (Pvt) Ltd. and La Forteresse (Pvt) Ltd, provides lodging, food, beverage and other hospitality industry related activities. The Company accommodations consists of 53 rooms including fortress room, ocean room, beach room, beach splash room, ocean loft suites and fortress residence suites. Bottom line plunges by 108.6% YoY amidst cost escalations RHTL recorded a decline in bottom line of 108.6% for 1QFY24 recording a loss of LKR 3.5Mn resulted by the high finance and administrative cost increase by 48.1% YoY. Despite the downturn the top line grew marginally by 5.7% YoY to 133.2Mn deriving optimism for its prospects of recovery in the future. Furthermore, Gross Profit margin also displayed a decline YoY recording 59.2% compared to 70.4% in 1QFY23. Bottomline of the company is forecasted to grow at 27% YoY in FY25E. While RHTL remain hopeful of a steady recovery of political stability, the group will continue to strategize accordingly to attract guests, grow business opportunities and create sustainable value for all stakeholders. RHTL's growth strategies for the year 2022 and beyond includes identify niche markets and reach out to the relevant audience through various partnerships with SLH (Small Luxury Hotels of the World). Also, the company is expecting to widen to the Indian market with special focus on the wedding industry. Considering the steady economic recovery RHTL anticipate the operating expenses to ease contributing to a growth in the bottom line. Considering the potential of the company and the heightened tourists arrivals we anticipate a Net Profit target of LKR 186.2Mn and LKR 263.4Mn for FY24E and FY25E, respectively with an improved occupancy of 50%. BUY P/E 31 March Estimates (LKR 'Mn) Revenue FY19 FY20 FY21 FY22 FY23 FY24E FY25E FY26E 788 489 75 349 435 599 734 945 206 4 -235 7 -75 168 235 312 210 27 -176 33 -20 186 236 295 1.9 0.2 (1.6) 0.3 (0.2) 1.7 2.1 2.7 -87% -743% 119% 160% 1038% 27% 25% EBIT Net Profit Adjusted EPS (LKR) YoY Growth (%) Valuations PER (x) PBV (x) DPS 10.8x 82.8x N/A 68.4x N/A 12.1x 9.6x 7.7x 1.2x 1.3x 1.4x 1.4x 1.4x 1.3x 1.1x 1.0x 0.5 4.1 0.4 0.4 0.4 DY (%) 4.9% 4.9% 0.0% 0.0% 0.0% 3.3% 4.2% 5.2% Dividend Payout ROE 52.9% 11.3% 405.7% 0.0% 0.0% 0.0% 40.0% 40.0% 40.0% 1.5% -11.0% 2.0% -1.2% 10.4% 11.7% 12.7% PER based Valuation Earnings (LKR 'Mn) No. of Shares ('Mn) FY24E FY25E 186 236 111 111 EPS 1.7 2.1 Expected Average PER 15.0x 15.0x Target Price 25 32 First Capital A Janashakthi Group Company 33
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