Bright Horizons: Navigating Tourism's Growth Revival slide image

Bright Horizons: Navigating Tourism's Growth Revival

SERENDIB HOTELS PLC SHOT.N0000 Current Price: LKR 14.10 Fair Value: LKR 20.00 (FY25E) BUY Manifold destinations to offer Serendib Hotels PLC is one of the leading hotel groups in Sri Lanka which encompasses its offerings in key attractions of the country such as beach, jungle and lagoon. Avani Bentota resort, Club Hotel Dolphin and Hotel Sigiriya are other prominent hotels owned by SHOT. SHOT also owns a line of boutique hotels such as Lantern boutique hotel, Ubuntu beach villa and Reveal beach house. Revenue of SHOT is predominantly based on accommodation, food & beverage charges and other hotel operations. The hotel currently consists of 361 rooms offered in the range of standard, villas, suite, deluxe rooms and superior rooms. SHOT is a subsidiary of Eden Hotel Lanka PLC, which owns 60.5% of stake as at 31st Mar 2023. Bottomline on a recovering phase SHOT experienced a massive 100.0% YoY growth in the bottom-line recording LKR 4.3Mn during 1QFY24 registering a positive outlook mainly aided by the growth in the top line which was recorded at LKR 438.4Mn recording a 41.2% YoY growth compared to 1QFY23. Despite the upturn in the topline Gross Profit margin experienced a marginal degrowth to 65.3% compared to 71.4% in 1QFY23. Net finance cost brought in a positive impact on the earnings recording a net finance income of LKR 75.7Mn compared to the net finance expense of LKR 182.8Mn in 1QFY23 creating a favourable impact. Diverse destination offerings to unlock growth We expect earnings to recover in the future as tourist arrivals improve resulting in higher occupancy levels and diverse locations to play a major role in uplifting earnings. Hence, we expect occupancy levels to improve to nearly 65% in FY25E. Hence, we estimate the loss to reverse in FY24E and FY25E and record an earnings of LKR 186.0Mn and LKR 342.0Mn respectively. BUY EBIT P/E 31 March Estimates (LKR 'Mn) Revenue FY19 FY20 FY21 FY22 FY23 FY24E FY25E FY26E 2,039 1,589 587 636 1,442 2,597 3,209 4,082 215 29 -412 -233 -133 571 770 939 Net Profit Adjusted EPS (LKR) YoY Growth (%) Valuations 39 -138 -456 -560 -452 276 489 666 0.1 (0.3) (1.0) (1.3) (1.0) 0.6 1.1 1.5 -457% -230% -23% 19% 161% 77% 36% 162.4x N/A N/A N/A N/A 22.8x 12.9x 9.4x 2.5x 2.7x 2.9x 2.3x 1.5x 1.4x 1.3x 1.1x DY (%) 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% Dividend Payout 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 1.5% -5.9% -20.8% -20.3% -11.1% 6.3% 10.1% 12.1% PER (x) PBV (x) DPS ROE PER based Valuation Earnings (LKR 'Mn) No. of Shares ('Mn) FY24E FY25E 276 489 446 446 EPS 0.6 1.1 Expected Average PER Target Price 20.0x 18.0x 12 20 First Capital A Janashakthi Group Company 35
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