Aitken Spence Plc Quarterly Results: Standalone & Consolidated Reports

Quarterly Results

Results Snapshot

YoYQoQ

Figures in Million

Consolidate Quarterly Results

Dec'25

Sep'25

Jun'25

Mar'25

Dec'24

Sep'24

Jun'24

Net Sales

25,373.02

20,955.34

18,707.53

30,847.36

24,645.16

19,858.34

18,280.92

Other Operating Income

0.00

Total Operating income

25,373.02

20,955.34

18,707.53

30,847.36

24,645.16

19,858.34

18,280.92

Raw Material Cost

17,171.83

15,657.74

13,472.58

19,010.75

16,350.82

14,423.84

13,510.16

Purchase of Finished goods

0.00

(Increase) / Decrease In Stocks

0.00

Employee Cost

4,960.82

4,865.31

4,484.49

4,638.01

4,418.39

4,159.97

4,079.90

Power Cost

0.00

Manufacturing Expenses

1,532.80

1,563.37

1,503.56

1,711.93

1,896.36

1,908.40

1,933.86

Selling and Distribution Expenses

4,337.55

4,060.20

3,920.93

4,454.32

3,991.32

3,233.35

3,515.48

Other Expenses

-649.36

-642.87

-598.80

-634.99

-631.47

-606.84

-601.38

Total Expenditure (Excl Depreciation)

21,509.37

19,717.93

17,393.51

23,465.07

20,342.13

17,657.19

17,025.64

Operating Profit (PBDIT) excl Other Income

3863.6000000000004

1237.3999999999999

1314

7382.3

4303

2201.2

1255.3

Other Income

1,047.11

479.10

651.13

773.14

193.56

-331.02

922.25

Operating Profit (PBDIT)

6,768.22

3,556.07

3,779.40

10,017.70

6,194.61

3,687.25

3,973.88

Interest

1,532.80

1,563.37

1,503.56

1,711.93

1,896.36

1,908.40

1,933.86

Exceptional Items

0.00

Gross Profit (PBDT)

8,201.20

5,297.61

5,234.94

11,836.61

8,294.34

5,434.50

4,770.76

Depreciation

1,857.45

1,839.56

1,814.24

1,862.27

1,698.02

1,817.12

1,796.35

Profit Before Tax

3,377.96

153.14

461.60

6,443.49

2,600.22

-38.27

243.66

Tax

989.00

625.50

596.58

1,738.21

851.60

573.76

483.62

Provisions and contingencies

0.00

Profit After Tax

2,059.64

397.11

533.73

3,038.85

1,502.18

258.14

531.75

Extraordinary Items

0.00

Prior Period Expenses

0.00

Other Adjustments

0.00

Net Profit

2,059.64

397.11

533.73

3,038.85

1,502.18

258.14

531.75

Share in Profit of Associates

0.00

Minority Interest

871.97

-381.00

-128.36

1,781.99

753.18

-247.43

-439.54

Other related items

0.00

Consolidated Net Profit

2,931.61

16.11

405.37

4,820.84

2,255.36

10.71

92.21

Equity Capital

0.00

Face Value

0.0

Reserves

79,599.18

76,980.20

77,995.08

77,233.83

73,894.87

72,909.95

74,890.62

Earnings per share (EPS)

5.07

0.98

1.31

7.48

3.7

0.64

1.31

Diluted Earnings per share

5.07

0.98

1.31

7.48

3.7

0.64

1.31

Operating Profit Margin (Excl OI)

15.23%

5.9%

7.02%

23.93%

17.46%

11.08%

6.87%

Gross Profit Margin

20.63%

9.51%

12.17%

26.93%

17.44%

8.96%

11.16%

PAT Margin

8.12%

1.9%

2.85%

9.85%

6.1%

1.3%

2.91%

Public Share Holdings (%)

0.0%

Pledged Promotor Holding (%)

0.0%

Quarterly Analysis Highlights - YoY

Net Sales

YoY Growth in quarter ended Dec 2025 is 2.95% vs -9.79% in Dec 2024

Consolidate Net Profit

YoY Growth in quarter ended Dec 2025 is 29.98% vs -24.52% in Dec 2024

Operating Profit (PBDIT) excl Other Income

YoY Growth in quarter ended Dec 2025 is -4.66% vs -11.03% in Dec 2024

Interest

YoY Growth in quarter ended Dec 2025 is -19.17% vs -27.14% in Dec 2024

Operating Profit Margin (Excl OI)

YoY Growth in quarter ended Dec 2025 has fallen from Dec 2024

Compare Quarterly Results Of Aitken Spence Plc With

Select Peers

Figures in Million

Consolidate Quarterly Results

Change(LKR)

Change(%)

Net Sales

25,373.02

8,673.30

16,699.72

192.54%

Other Operating Income

0.00

Total Operating income

25,373.02

8,673.30

16,699.72

192.54%

Raw Material Cost

17,171.83

3,018.51

14,153.32

468.88%

Purchase of Finished goods

0.00

(Increase) / Decrease In Stocks

0.00

Employee Cost

4,960.82

0.00

4,960.82

Power Cost

0.00

Manufacturing Expenses

1,532.80

600.20

932.60

155.38%

Selling and Distribution Expenses

4,337.55

3,361.34

976.21

29.04%

Other Expenses

-649.36

-60.02

-589.34

-981.91%

Total Expenditure (Excl Depreciation)

21,509.37

6,379.85

15,129.52

237.15%

Operating Profit (PBDIT) excl Other Income

3,863.65

2,293.45

1,570.20

68.46%

Other Income

1,047.11

-547.52

1,594.63

291.25%

Operating Profit (PBDIT)

6,768.22

2,939.12

3,829.10

130.28%

Interest

1,532.80

600.20

932.60

155.38%

Exceptional Items

0.00

Gross Profit (PBDT)

8,201.20

5,654.79

2,546.41

45.03%

Depreciation

1,857.45

1,193.19

664.26

55.67%

Profit Before Tax

3,377.96

1,145.73

2,232.23

194.83%

Tax

989.00

330.48

658.52

199.26%

Provisions and contingencies

0.00

Profit After Tax

2,059.64

758.66

1,300.98

171.48%

Extraordinary Items

0.00

Prior Period Expenses

0.00

Other Adjustments

0.00

Net Profit

2,059.64

758.66

1,300.98

171.48%

Share in Profit of Associates

0.00

Minority Interest

871.97

4.64

867.33

18,692.46%

Other related items

0.00

Consolidated Net Profit

2,931.61

763.30

2,168.31

284.07%

Equity Capital

0.00

Face Value

0.00

Reserves

79,599.18

31,985.12

47,614.06

148.86%

Earnings per share (EPS)

5.07

0.52

4.55

875.00%

Diluted Earnings per share

5.07

0.52

4.55

875.00%

Operating Profit Margin (Excl OI)

15.23%

26.44%

0.00

-11.21%

Gross Profit Margin

20.63%

26.97%

0.00

-6.34%

PAT Margin

8.12%

8.75%

0.00

-0.63%

Public Share Holdings (%)

0.00

0.00%

Pledged Promotor Holding (%)

0.00

0.00%

Quarterly - Net Sales

Net Sales 2,537.30 Million

in Dec 2025

Figures in Million

QoQ Growth in quarter ended Dec 2025 is 21.08% vs 12.02% in Sep 2025

YoY Growth in quarter ended Dec 2025 is 2.95% vs -9.79% in Dec 2024

Quarterly - Consolidate Net Profit

Consolidate Net Profit 293.16 Million

in Dec 2025

Figures in Million

QoQ Growth in quarter ended Dec 2025 is 18,108.70% vs -96.03% in Sep 2025

YoY Growth in quarter ended Dec 2025 is 29.98% vs -24.52% in Dec 2024

Quarterly - Operating Profit (PBDIT)

Operating Profit (PBDIT) 572.11 Million

in Dec 2025

Figures in Million

QoQ Growth in quarter ended Dec 2025 is 85.93% vs -1.64% in Sep 2025

YoY Growth in quarter ended Dec 2025 is -4.66% vs -11.03% in Dec 2024

Quarterly - Interest

Interest 153.28 Million

in Dec 2025

Figures in Million

QoQ Growth in quarter ended Dec 2025 is -1.96% vs 3.98% in Sep 2025

YoY Growth in quarter ended Dec 2025 is -19.17% vs -27.14% in Dec 2024

Quarterly - Operating Profit Margin (Excl OI)

Operating Profit Margin (Excl OI) 15.23%

in Dec 2025

Figures in %

QoQ Growth in quarter ended Dec 2025 has improved from Sep 2025

YoY Growth in quarter ended Dec 2025 has fallen from Dec 2024