Results Snapshot
Figures in Million
Consolidate Annual Results
Mar'26
Mar'25
Mar'24
Mar'23
Mar'22
Mar'21
Mar'20
Net Sales
237.06
210.48
182.42
149.45
134.53
126.38
144.37
Other Operating Income
0.00
0.00
0.00
0.00
0.00
0.00
0.00
Total Operating income
237.06
210.48
182.42
149.45
134.53
126.38
144.37
Raw Material Cost
80.91
81.39
63.27
53.52
41.12
33.88
38.31
Purchase of Finished goods
0.00
0.00
0.00
0.00
0.00
0.00
0.00
(Increase) / Decrease In Stocks
0.00
0.00
0.00
0.00
0.00
0.00
0.00
Employee Cost
51.11
46.18
35.86
32.23
25.32
20.12
24.74
Power Cost
0.00
0.00
0.00
0.00
0.00
0.00
0.00
Manufacturing Expenses
6.89
7.31
6.81
0.00
0.00
2.28
0.17
Selling and Distribution Expenses
21.02
17.57
17.32
15.37
7.86
7.95
8.97
Other Expenses
-5.80
-5.35
-4.27
-3.22
-2.53
-2.24
-2.49
Total Expenditure (Excl Depreciation)
101.93
98.96
80.59
68.89
48.99
41.83
47.28
Operating Profit (PBDIT) excl Other Income
135.1
111.5
101.8
80.60000000000001
85.5
84.5
97.10000000000001
Other Income
52.35
58.62
53.64
21.87
4.49
6.92
5.28
Operating Profit (PBDIT)
187.49
170.14
155.48
102.43
90.03
91.46
102.37
Interest
6.89
7.31
6.81
0.00
0.00
2.28
0.17
Exceptional Items
206.18
213.31
192.39
147.71
48.02
2.12
7.90
Gross Profit (PBDT)
156.16
129.09
119.15
95.93
93.41
92.50
106.06
Depreciation
0.00
0.00
0.00
0.00
0.00
0.00
0.00
Profit Before Tax
386.78
376.13
341.06
250.14
138.06
91.30
110.10
Tax
110.72
113.29
103.37
148.66
33.67
-24.80
28.04
Provisions and contingencies
0.00
0.00
0.00
0.00
0.00
0.00
0.00
Profit After Tax
276.05
262.85
237.69
101.48
104.39
116.10
82.05
Extraordinary Items
0.00
0.00
0.00
0.00
0.00
0.00
0.00
Prior Period Expenses
0.00
0.00
0.00
0.00
0.00
0.00
0.00
Other Adjustments
0.00
0.00
0.00
0.00
0.00
0.00
0.00
Net Profit
276.05
262.85
237.69
101.48
104.39
116.10
82.05
Share in Profit of Associates
0.00
0.00
0.00
0.00
0.00
0.00
0.00
Minority Interest
0.00
0.00
0.00
0.00
0.00
0.00
0.00
Other related items
0.00
0.00
0.00
0.00
0.00
0.00
0.00
Consolidated Net Profit
276.05
262.85
237.69
101.48
104.39
116.10
82.05
Equity Capital
0.00
0.00
0.00
0.00
0.00
0.00
0.00
Face Value
0.0
0.0
0.0
0.0
0.0
0.0
0.0
Reserves
2,129.84
1,980.43
1,733.13
1,511.42
1,443.36
1,358.36
1,288.98
Earnings per share (EPS)
8.9
8.48
7.67
3.27
3.37
3.75
2.65
Diluted Earnings per share
8.9
8.48
7.67
3.27
3.37
3.75
2.65
Operating Profit Margin (Excl OI)
57.0%
52.98%
55.82%
53.9%
63.59%
66.9%
67.25%
Gross Profit Margin
163.15%
178.7%
186.96%
167.38%
102.62%
72.24%
76.26%
PAT Margin
116.45%
124.88%
130.3%
67.91%
77.6%
91.87%
56.83%
Public Share Holdings (%)
0.0%
0.0%
0.0%
0.0%
0.0%
0.0%
0.0%
Pledged Promotor Holding (%)
0.0%
0.0%
0.0%
0.0%
0.0%
0.0%
0.0%
Annual Analysis Highlights
Net Sales
YoY Growth in year ended Mar 2026 is 12.64% vs 15.41% in Mar 2025
Consolidate Net Profit
YoY Growth in year ended Mar 2026 is 5.06% vs 10.56% in Mar 2025
Operating Profit (PBDIT) excl Other Income
YoY Growth in year ended Mar 2026 is 21.17% vs 9.53% in Mar 2025
Interest
YoY Growth in year ended Mar 2026 is -5.48% vs 7.35% in Mar 2025
Operating Profit Margin (Excl OI)
YoY Growth in year ended Mar 2026 has improved from Mar 2025
Compare Annual Results Of Equity Two Plc With
Figures in Million
Consolidate Annual Results
Change(LKR)
Change(%)
Net Sales
237.06
817.27
-580.21
-70.99%
Other Operating Income
0.00
0.00
0.00
Total Operating income
237.06
817.27
-580.21
-70.99%
Raw Material Cost
80.91
412.19
-331.28
-80.37%
Purchase of Finished goods
0
0
0.00
(Increase) / Decrease In Stocks
0
0
0.00
Employee Cost
51.11
208.26
-157.15
-75.46%
Power Cost
0
0
0.00
Manufacturing Expenses
6.89
6.40
0.49
7.66%
Selling and Distribution Expenses
21.02
63.22
-42.20
-66.75%
Other Expenses
-5.80
-18.61
12.81
68.83%
Total Expenditure (Excl Depreciation)
101.93
503.93
-402.00
-79.77%
Operating Profit (PBDIT) excl Other Income
135.13
313.34
-178.21
-56.87%
Other Income
52.35
100.32
-47.97
-47.82%
Operating Profit (PBDIT)
187.49
442.18
-254.69
-57.60%
Interest
6.89
6.40
0.49
7.66%
Exceptional Items
206.18
146.22
59.96
41.01%
Gross Profit (PBDT)
156.16
376.56
-220.40
-58.53%
Depreciation
0.00
28.52
-28.52
-100.00%
Profit Before Tax
386.78
553.48
-166.70
-30.12%
Tax
110.72
131.95
-21.23
-16.09%
Provisions and contingencies
0
0
0.00
Profit After Tax
276.05
421.54
-145.49
-34.51%
Extraordinary Items
0.00
0.00
0.00
Prior Period Expenses
0
0
0.00
Other Adjustments
0
0
0.00
Net Profit
276.05
421.54
-145.49
-34.51%
Share in Profit of Associates
0
0
0.00
Minority Interest
0.00
0.00
0.00
Other related items
0.00
0.00
0.00
Consolidated Net Profit
276.05
421.54
-145.49
-34.51%
Equity Capital
0
0
0.00
Face Value
0.00
0.00
0.00
Reserves
2,129.84
4,455.27
-2,325.43
-52.20%
Earnings per share (EPS)
8.90
35.13
-26.23
-74.67%
Diluted Earnings per share
8.90
35.13
-26.23
-74.67%
Operating Profit Margin (Excl OI)
57.00%
38.34%
0.00
18.66%
Gross Profit Margin
163.15%
71.21%
0.00
91.94%
PAT Margin
116.45%
51.58%
0.00
64.87%
Public Share Holdings (%)
0%
0%
0.00
0.00%
Pledged Promotor Holding (%)
0%
0%
0.00
0.00%
Annual - Net Sales
Net Sales 23.71 Million
in Mar 2026Figures in Million
YoY Growth in year ended Mar 2026 is 12.64% vs 15.41% in Mar 2025
Annual - Consolidate Net Profit
Consolidate Net Profit 27.61 Million
in Mar 2026Figures in Million
YoY Growth in year ended Mar 2026 is 5.06% vs 10.56% in Mar 2025
Annual - Operating Profit (PBDIT)
Operating Profit (PBDIT) 13.51 Million
in Mar 2026Figures in Million
YoY Growth in year ended Mar 2026 is 21.17% vs 9.53% in Mar 2025
Annual - Interest
Interest 0.69 Million
in Mar 2026Figures in Million
YoY Growth in year ended Mar 2026 is -5.48% vs 7.35% in Mar 2025
Annual - Operating Profit Margin (Excl OI)
Operating Profit Margin (Excl OI) 57.00%
in Mar 2026Figures in %
YoY Growth in year ended Mar 2026 has improved from Mar 2025






