DSE : EASTRNLUB
Eastern Lubricants Blenders PLC. — Financial statements
Miscellaneous Products Of Petroleum And Coal · Bangladesh
Last price 2013.5 BDT (At close: Oct 29, 2026) · Market cap 4.79B
Latest research: Eastern Lubricants Blenders financial analysis: base oil trading and bank interest, 9M FY26 EPS BDT 28.64 (Oct 2026) · Eastern Lubricants Blenders: base oil trading lifted 9M FY2026 EPS to BDT 28.64; bank interest was 50% of pre-WPPF profit
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Financial statements
Eastern Lubricants Blenders PLC. (EASTRNLUB) reported revenue of 788.63M BDT (TTM). Five years of income statement, balance sheet, cash flow and ratios below.
Income statement
Fiscal year July - June; amounts in BDT.
| TTM | FY2025 | FY2024 | FY2023 | FY2022 | FY2021 | |
|---|---|---|---|---|---|---|
| Revenue | 788.63M | 754.98M | 623.39M | 587.41M | 121.41M | 422.36M |
| Cost of Revenue | 700.76M | 698.45M | 604.26M | 556.29M | 111.23M | 371.32M |
| Gross Profit | 87.87M | 56.52M | 19.12M | 31.12M | 10.18M | 51.03M |
| Selling, General & Admin | 25.12M | 23.02M | 19.95M | 15.01M | 14.62M | 5.57M |
| Operating Expenses | 25.12M | 23.02M | 19.95M | 15.01M | 14.62M | 5.57M |
| Operating Income | 62.75M | 33.51M | -827.00K | 16.11M | -4.44M | 45.46M |
| Interest & Investment Income | 57.98M | 53.35M | 43.69M | 21.50M | 18.22M | 20.84M |
| Other Non Operating Income (Expenses) | 428.00K | 276.00K | 1.51M | 153.00K | 219.00K | 83.00K |
| EBT Excluding Unusual Items | 121.16M | 87.14M | 44.37M | 37.77M | 14.00M | 66.39M |
| Gain (Loss) on Sale of Investments | 6.00K | -164.00K | -686.00K | 163.00K | 262.00K | 425.00K |
| Pretax Income | 121.17M | 86.97M | 43.68M | 37.93M | 14.26M | 66.81M |
| Income Tax Expense | 25.55M | 18.40M | 7.86M | 9.35M | 2.93M | 14.95M |
| Net Income | 95.61M | 68.57M | 35.82M | 28.58M | 11.33M | 51.86M |
| Net Income to Common | 95.61M | 68.57M | 35.82M | 28.58M | 11.33M | 51.86M |
| Shares Outstanding (Basic) | 2.98M | 2.38M | 2.38M | 2.38M | 2.38M | 2.38M |
| Shares Outstanding (Diluted) | 2.98M | 2.38M | 2.38M | 2.38M | 2.38M | 2.38M |
| EPS (Basic) | 32.12 | 28.79 | 15.04 | 12.01 | 4.76 | 21.78 |
| EPS (Diluted) | 32.12 | 28.79 | 15.04 | 12.01 | 4.76 | 21.78 |
| Free Cash Flow | -131.92M | -131.49M | 8.13M | 141.44M | 35.00M | 30.72M |
| Free Cash Flow Per Share | -44.32 | -55.20 | 3.42 | 59.41 | 14.70 | 12.90 |
| Dividend Per Share | 5.33 | 5.33 | 4.85 | 3.31 | 2.00 | 5.84 |
| Gross Margin | 11.14% | 7.49% | 3.07% | 5.30% | 8.38% | 12.08% |
| Operating Margin | 7.96% | 4.44% | -0.13% | 2.74% | -3.66% | 10.76% |
| Profit Margin | 12.12% | 9.08% | 5.75% | 4.87% | 9.33% | 12.28% |
| Free Cash Flow Margin | -16.73% | -17.42% | 1.31% | 24.08% | 28.83% | 7.27% |
| EBITDA | 65.01M | 36.77M | 2.97M | 16.53M | -4.10M | 45.82M |
| EBITDA Margin | 8.24% | 4.87% | 0.48% | 2.81% | -3.38% | 10.85% |
| D&A For EBITDA | 2.26M | 3.26M | 3.79M | 419.00K | 340.00K | 362.00K |
| EBIT | 62.75M | 33.51M | -827.00K | 16.11M | -4.44M | 45.46M |
| EBIT Margin | 7.96% | 4.44% | -0.13% | 2.74% | -3.66% | 10.76% |
| Effective Tax Rate | 21.09% | 21.15% | 18.00% | 24.65% | 20.57% | 22.37% |
| Advertising Expenses | 524.00K | 627.00K | 700.00K | 527.00K | 358.00K |
Balance sheet
Fiscal year July - June; amounts in BDT.
| TTM | FY2025 | FY2024 | FY2023 | FY2022 | FY2021 | |
|---|---|---|---|---|---|---|
| Cash & Equivalents | 447.94M | 378.34M | 499.88M | 503.61M | 370.83M | 350.69M |
| Cash & Short-Term Investments | 447.94M | 378.34M | 499.88M | 503.61M | 370.83M | 350.69M |
| Accounts Receivable | 174.50M | 50.53M | 24.96M | 13.54M | 12.95M | 12.26M |
| Other Receivables | 3.60M | 8.37M | 4.39M | 2.12M | 3.77M | |
| Receivables | 174.50M | 54.14M | 33.33M | 17.94M | 15.07M | 16.03M |
| Inventory | 85.68M | 275.79M | 63.58M | 9.93M | 7.05M | 80.19M |
| Prepaid Expenses | 87.00K | 84.00K | 68.00K | 68.00K | 68.00K | |
| Other Current Assets | 56.25M | 86.17M | 33.10M | 24.83M | 8.02M | 24.57M |
| Total Current Assets | 764.37M | 794.52M | 629.97M | 556.38M | 401.03M | 471.55M |
| Property, Plant & Equipment | 22.19M | 24.19M | 26.93M | 30.73M | 31.01M | 7.07M |
| Long-Term Investments | 9.41M | 8.60M | 7.01M | 4.82M | 1.60M | 1.34M |
| Total Assets | 795.96M | 827.31M | 663.91M | 591.92M | 433.64M | 479.95M |
| Accounts Payable | 288.29M | 246.15M | 198.81M | 75.21M | 94.92M | |
| Accrued Expenses | 4.51M | 4.68M | 2.40M | 2.10M | 113.41M | 123.65M |
| Current Income Taxes Payable | 17.13M | 18.28M | 9.21M | 7.99M | 3.00M | 15.07M |
| Current Unearned Revenue | 101.67M | 71.86M | 1.21M | 2.42M | 993.00K | 1.54M |
| Other Current Liabilities | 283.49M | 110.84M | 128.73M | 130.99M | 16.59M | 17.69M |
| Total Current Liabilities | 406.80M | 493.95M | 387.71M | 342.31M | 209.20M | 252.86M |
| Long-Term Deferred Tax Liabilities | 1.21M | 903.00K | 781.00K | 2.13M | 763.00K | 832.00K |
| Other Long-Term Liabilities | -1.00K | |||||
| Total Liabilities | 408.01M | 494.86M | 388.49M | 344.44M | 209.97M | 253.69M |
| Common Stock | 23.81M | 15.88M | 14.43M | 13.12M | 11.93M | 9.94M |
| Retained Earnings | 364.14M | 316.58M | 260.99M | 234.36M | 211.75M | 216.32M |
| Shareholders' Equity | 387.95M | 332.45M | 275.43M | 247.48M | 223.67M | 226.26M |
| Total Liabilities & Equity | 795.96M | 827.31M | 663.91M | 591.92M | 433.64M | 479.95M |
| Net Cash (Debt) | 447.94M | 378.34M | 499.88M | 503.61M | 370.83M | 350.69M |
| Net Cash Per Share | 150.48 | 158.83 | 209.95 | 211.56 | 155.69 | 147.26 |
| Filing Date Shares Outstanding | 2.38M | 2.38M | 2.38M | 2.38M | 2.38M | 2.38M |
| Total Common Shares Outstanding | 2.38M | 2.38M | 2.38M | 2.38M | 2.38M | 2.38M |
| Working Capital | 357.57M | 300.56M | 242.27M | 214.07M | 191.83M | 218.69M |
| Book Value Per Share | 162.91 | 139.60 | 115.66 | 103.92 | 93.91 | 95.01 |
| Tangible Book Value | 387.95M | 332.45M | 275.43M | 247.48M | 223.67M | 226.26M |
| Tangible Book Value Per Share | 162.91 | 139.60 | 115.66 | 103.92 | 93.91 | 95.01 |
| Buildings | 7.74M | 7.74M | 7.74M | 7.74M | 6.22M | |
| Machinery | 41.20M | 40.69M | 40.69M | 18.01M | 17.79M | |
| Construction In Progress | 22.54M |
Cash flow statement
Fiscal year July - June; amounts in BDT.
| TTM | FY2025 | FY2024 | FY2023 | FY2022 | FY2021 | |
|---|---|---|---|---|---|---|
| Net Income | 95.61M | 68.57M | 35.82M | 28.58M | 11.33M | 51.86M |
| Depreciation & Amortization | 2.26M | 3.26M | 3.79M | 419.00K | 340.00K | 362.00K |
| Loss (Gain) From Sale of Investments | 334.00K | 164.00K | 686.00K | -163.00K | -262.00K | -425.00K |
| Other Operating Activities | -4.20M | -14.06M | -4.92M | -4.23M | -1.70M | 4.75M |
| Change in Accounts Receivable | -145.88M | -20.80M | -15.40M | -2.87M | 962.00K | 9.27M |
| Change in Inventory | 18.00M | -212.20M | -52.34M | -2.88M | 73.14M | -42.92M |
| Change in Accounts Payable | -173.45M | 24.25M | 44.87M | 126.27M | -27.33M | 4.31M |
| Change in Unearned Revenue | 101.89M | 70.65M | -1.21M | 1.43M | -544.00K | 485.00K |
| Change in Other Net Operating Assets | -25.98M | -50.80M | -3.17M | -4.98M | 3.35M | 3.02M |
| Operating Cash Flow | -131.41M | -130.97M | 8.13M | 141.57M | 59.28M | 30.72M |
| Capital Expenditures | -514.00K | -514.00K | -136.00K | -24.28M | ||
| Investment in Securities | 837.00K | |||||
| Other Investing Activities | -1.76M | -1.76M | -2.88M | -3.05M | 18.00M | |
| Investing Cash Flow | -1.43M | -2.27M | -2.88M | -3.19M | -24.28M | 18.00M |
| Common Dividends Paid | -11.25M | -11.55M | -8.99M | -5.70M | -14.93M | -2.92M |
| Other Financing Activities | 69.00K | |||||
| Financing Cash Flow | -11.25M | -11.55M | -8.99M | -5.70M | -14.87M | -2.92M |
| Miscellaneous Cash Flow Adjustments | 23.25M | 23.25M | 109.00K | 1.00K | ||
| Net Cash Flow | -120.84M | -121.54M | -3.74M | 132.79M | 20.14M | 45.80M |
| Free Cash Flow | -131.92M | -131.49M | 8.13M | 141.44M | 35.00M | 30.72M |
| Free Cash Flow Margin | -16.73% | -17.42% | 1.31% | 24.08% | 28.83% | 7.27% |
| Free Cash Flow Per Share | -44.32 | -55.20 | 3.42 | 59.41 | 14.70 | 12.90 |
| Levered Free Cash Flow | -164.05M | -156.15M | -28.66M | 120.90M | 20.28M | 7.88M |
| Unlevered Free Cash Flow | -164.05M | -156.15M | -28.66M | 120.90M | 20.28M | 7.88M |
| Cash Income Tax Paid | 29.75M | 32.46M | 12.78M | 13.59M | 4.63M | 10.20M |
| Change in Working Capital | -225.41M | -188.90M | -27.25M | 116.97M | 49.57M | -25.83M |
Ratios
Fiscal year July - June; amounts in BDT.
| TTM | FY2025 | FY2024 | FY2023 | FY2022 | FY2021 | |
|---|---|---|---|---|---|---|
| Market Capitalization | 4.79B | 4.23B | 2.05B | 2.42B | 2.30B | 1.19B |
| Enterprise Value | 4.35B | 3.61B | 1.55B | 2.03B | 1.99B | 898.52M |
| Last Close Price | 2,013.50 | 1,771.78 | 853.09 | 1,002.38 | 951.31 | 489.68 |
| PE Ratio | 62.69 | 61.73 | 57.21 | 84.54 | 202.85 | 22.91 |
| PS Ratio | 6.08 | 5.61 | 3.29 | 4.11 | 18.93 | 2.81 |
| PB Ratio | 12.36 | 12.73 | 7.44 | 9.76 | 10.27 | 5.25 |
| P/TBV Ratio | 12.36 | 12.73 | 7.44 | 9.76 | 10.27 | 5.25 |
| P/FCF Ratio | 251.96 | 17.08 | 65.65 | 38.67 | ||
| P/OCF Ratio | 251.96 | 17.07 | 38.76 | 38.67 | ||
| EV/Sales Ratio | 5.51 | 4.79 | 2.49 | 3.45 | 16.35 | 2.13 |
| EV/EBITDA Ratio | 66.87 | 98.31 | 522.76 | 122.63 | 19.61 | |
| EV/EBIT Ratio | 69.28 | 107.87 | 125.82 | 19.77 | ||
| EV/FCF Ratio | 190.64 | 14.33 | 56.72 | 29.25 | ||
| Net Debt / Equity Ratio | -1.16 | -1.14 | -1.81 | -2.04 | -1.66 | -1.55 |
| Net Debt / EBITDA Ratio | -6.89 | -10.29 | -168.53 | -30.46 | 90.44 | -7.65 |
| Net Debt / FCF Ratio | 3.40 | 2.88 | -61.46 | -3.56 | -10.60 | -11.41 |
| Asset Turnover | 1.00 | 1.01 | 0.99 | 1.15 | 0.27 | 0.95 |
| Inventory Turnover | 7.40 | 4.12 | 16.44 | 65.54 | 2.55 | 6.32 |
| Quick Ratio | 1.53 | 0.88 | 1.38 | 1.52 | 1.84 | 1.45 |
| Current Ratio | 1.88 | 1.61 | 1.62 | 1.62 | 1.92 | 1.86 |
| Return on Equity (ROE) | 27.59% | 22.56% | 13.70% | 12.13% | 5.04% | 25.70% |
| Return on Assets (ROA) | 4.98% | 2.81% | -0.08% | 1.96% | -0.61% | 6.38% |
| Return on Capital Employed (ROCE) | 16.10% | 10.10% | -0.30% | 6.50% | -2.00% | 20.00% |
| Earnings Yield | 1.60% | 1.62% | 1.75% | 1.18% | 0.49% | 4.37% |
| FCF Yield | -2.75% | -3.11% | 0.40% | 5.85% | 1.52% | 2.59% |
| Dividend Yield | 0.26% | 0.30% | 0.56% | 0.33% | 0.21% | 1.17% |
| Payout Ratio | 11.77% | 16.84% | 25.11% | 19.95% | 131.83% | 5.63% |
| Buyback Yield / Dilution | -66.65% | -0.04% | -0.02% | 0.06% | -0.02% | |
| Total Shareholder Return | -66.38% | 0.26% | 0.54% | 0.38% | 0.19% | 1.17% |