Aitken Spence Plc Quarterly Results: Standalone & Consolidated Reports

Quarterly Results

Results Snapshot

YoYQoQ

Figures in Million

Consolidate Quarterly Results

Mar'26

Dec'25

Sep'25

Jun'25

Mar'25

Dec'24

Sep'24

Net Sales

29,437.27

25,373.02

20,955.34

18,707.53

30,847.36

24,645.16

19,858.34

Other Operating Income

0.00

Total Operating income

29,437.27

25,373.02

20,955.34

18,707.53

30,847.36

24,645.16

19,858.34

Raw Material Cost

17,287.58

17,171.83

15,657.74

13,472.58

19,010.75

16,350.82

14,423.84

Purchase of Finished goods

0.00

(Increase) / Decrease In Stocks

0.00

Employee Cost

5,250.34

4,960.82

4,865.31

4,484.49

4,638.01

4,418.39

4,159.97

Power Cost

0.00

Manufacturing Expenses

1,530.80

1,532.80

1,563.37

1,503.56

1,711.93

1,896.36

1,908.40

Selling and Distribution Expenses

4,866.94

4,337.55

4,060.20

3,920.93

4,454.32

3,991.32

3,233.35

Other Expenses

-678.11

-649.36

-642.87

-598.80

-634.99

-631.47

-606.84

Total Expenditure (Excl Depreciation)

22,154.52

21,509.37

19,717.93

17,393.51

23,465.07

20,342.13

17,657.19

Operating Profit (PBDIT) excl Other Income

7282.7

3863.6000000000004

1237.3999999999999

1314

7382.3

4303

2201.2

Other Income

768.06

1,047.11

479.10

651.13

773.14

193.56

-331.02

Operating Profit (PBDIT)

10,186.76

6,768.22

3,556.07

3,779.40

10,017.70

6,194.61

3,687.25

Interest

1,530.80

1,532.80

1,563.37

1,503.56

1,711.93

1,896.36

1,908.40

Exceptional Items

0.00

Gross Profit (PBDT)

12,149.69

8,201.20

5,297.61

5,234.94

11,836.61

8,294.34

5,434.50

Depreciation

2,135.95

1,857.45

1,839.56

1,814.24

1,862.27

1,698.02

1,817.12

Profit Before Tax

6,520.01

3,377.96

153.14

461.60

6,443.49

2,600.22

-38.27

Tax

1,494.42

989.00

625.50

596.58

1,738.21

851.60

573.76

Provisions and contingencies

0.00

Profit After Tax

3,805.11

2,059.64

397.11

533.73

3,038.85

1,502.18

258.14

Extraordinary Items

0.00

Prior Period Expenses

0.00

Other Adjustments

0.00

Net Profit

3,805.11

2,059.64

397.11

533.73

3,038.85

1,502.18

258.14

Share in Profit of Associates

0.00

Minority Interest

1,948.59

871.97

-381.00

-128.36

1,781.99

753.18

-247.43

Other related items

0.00

Consolidated Net Profit

5,753.70

2,931.61

16.11

405.37

4,820.84

2,255.36

10.71

Equity Capital

0.00

Face Value

0.0

Reserves

88,873.61

79,599.18

76,980.20

77,995.08

77,233.83

73,894.87

72,909.95

Earnings per share (EPS)

9.37

5.07

0.98

1.31

7.48

3.7

0.64

Diluted Earnings per share

9.37

5.07

0.98

1.31

7.48

3.7

0.64

Operating Profit Margin (Excl OI)

24.74%

15.23%

5.9%

7.02%

23.93%

17.46%

11.08%

Gross Profit Margin

29.4%

20.63%

9.51%

12.17%

26.93%

17.44%

8.96%

PAT Margin

12.93%

8.12%

1.9%

2.85%

9.85%

6.1%

1.3%

Public Share Holdings (%)

0.0%

Pledged Promotor Holding (%)

0.0%

Quarterly Analysis Highlights - YoY

Net Sales

YoY Growth in quarter ended Mar 2026 is -4.57% vs 0.40% in Mar 2025

Consolidate Net Profit

YoY Growth in quarter ended Mar 2026 is 19.35% vs 13.37% in Mar 2025

Operating Profit (PBDIT) excl Other Income

YoY Growth in quarter ended Mar 2026 is 1.88% vs -6.70% in Mar 2025

Interest

YoY Growth in quarter ended Mar 2026 is -10.58% vs -21.74% in Mar 2025

Operating Profit Margin (Excl OI)

YoY Growth in quarter ended Mar 2026 has improved from Mar 2025

Compare Quarterly Results Of Aitken Spence Plc With

Select Peers

Figures in Million

Consolidate Quarterly Results

Change(LKR)

Change(%)

Net Sales

29,437.27

10,518.63

18,918.64

179.86%

Other Operating Income

0.00

Total Operating income

29,437.27

10,518.63

18,918.64

179.86%

Raw Material Cost

17,287.58

3,121.32

14,166.26

453.85%

Purchase of Finished goods

0.00

(Increase) / Decrease In Stocks

0.00

Employee Cost

5,250.34

0.00

5,250.34

Power Cost

0.00

Manufacturing Expenses

1,530.80

571.05

959.75

168.07%

Selling and Distribution Expenses

4,866.94

3,793.91

1,073.03

28.28%

Other Expenses

-678.11

-57.10

-621.01

-1,087.58%

Total Expenditure (Excl Depreciation)

22,154.52

6,915.24

15,239.28

220.37%

Operating Profit (PBDIT) excl Other Income

7,282.75

3,603.40

3,679.35

102.11%

Other Income

768.06

386.01

382.05

98.97%

Operating Profit (PBDIT)

10,186.76

5,202.04

4,984.72

95.82%

Interest

1,530.80

571.05

959.75

168.07%

Exceptional Items

0.00

Gross Profit (PBDT)

12,149.69

7,397.31

4,752.38

64.24%

Depreciation

2,135.95

1,212.63

923.32

76.14%

Profit Before Tax

6,520.01

3,418.36

3,101.65

90.74%

Tax

1,494.42

749.29

745.13

99.44%

Provisions and contingencies

0.00

Profit After Tax

3,805.11

2,627.64

1,177.47

44.81%

Extraordinary Items

0.00

Prior Period Expenses

0.00

Other Adjustments

0.00

Net Profit

3,805.11

2,627.64

1,177.47

44.81%

Share in Profit of Associates

0.00

Minority Interest

1,948.59

12.03

1,936.56

16,097.76%

Other related items

0.00

Consolidated Net Profit

5,753.70

2,639.67

3,114.03

117.97%

Equity Capital

0.00

Face Value

0.00

Reserves

88,873.61

34,881.26

53,992.35

154.79%

Earnings per share (EPS)

9.37

1.80

7.57

420.56%

Diluted Earnings per share

9.37

1.80

7.57

420.56%

Operating Profit Margin (Excl OI)

24.74%

34.26%

0.00

-9.52%

Gross Profit Margin

29.40%

44.03%

0.00

-14.63%

PAT Margin

12.93%

24.98%

0.00

-12.05%

Public Share Holdings (%)

0.00

0.00%

Pledged Promotor Holding (%)

0.00

0.00%

Quarterly - Net Sales

Net Sales 2,943.73 Million

in Mar 2026

Figures in Million

QoQ Growth in quarter ended Mar 2026 is 16.02% vs 21.08% in Dec 2025

YoY Growth in quarter ended Mar 2026 is -4.57% vs 0.40% in Mar 2025

Quarterly - Consolidate Net Profit

Consolidate Net Profit 575.37 Million

in Mar 2026

Figures in Million

QoQ Growth in quarter ended Mar 2026 is 96.26% vs 18,108.70% in Dec 2025

YoY Growth in quarter ended Mar 2026 is 19.35% vs 13.37% in Mar 2025

Quarterly - Operating Profit (PBDIT)

Operating Profit (PBDIT) 941.87 Million

in Mar 2026

Figures in Million

QoQ Growth in quarter ended Mar 2026 is 64.63% vs 85.93% in Dec 2025

YoY Growth in quarter ended Mar 2026 is 1.88% vs -6.70% in Mar 2025

Quarterly - Interest

Interest 153.08 Million

in Mar 2026

Figures in Million

QoQ Growth in quarter ended Mar 2026 is -0.13% vs -1.96% in Dec 2025

YoY Growth in quarter ended Mar 2026 is -10.58% vs -21.74% in Mar 2025

Quarterly - Operating Profit Margin (Excl OI)

Operating Profit Margin (Excl OI) 24.74%

in Mar 2026

Figures in %

QoQ Growth in quarter ended Mar 2026 has improved from Dec 2025

YoY Growth in quarter ended Mar 2026 has improved from Mar 2025