Statement of Profit or Loss and Other Comprehensive Income

(All Amounts in Sri Lanka Rupees Million)

		Group		Company
For the year ended 31 December	Notes	2025	2024	2025	2024
Revenue	6	114,176	111,148	72,980	71,309
Direct costs	7	(61,024)	(65,009)	(36,946)	(39,941)
Gross profit		53,152	46,139	36,034	31,368
Sales and marketing costs	7	(12,667)	(10,940)	(7,439)	(6,370)
Administrative costs	7	(26,284)	(24,010)	(19,317)	(17,709)
Operating profit		14,201	11,189	9,278	7,289
Other income	8	2,752	2,040	2,689	2,031
Finance costs	9	(7,054)	(8,979)	(4,979)	(6,977)
Foreign exchange gain/(loss)	10	359	699	300	(136)
Interest income	11	969	1,087	695	812
Share of profit from joint venture	18.2	101	1	101	1
Profit/(loss) before tax for the year		11,328	6,037	8,083	3,020
Income tax (expenses)/reversals	12	(1,314)	(2,917)	(1,838)	(907)
Profit/(loss) for the year		10,014	3,120	6,245	2,113
Other comprehensive income
Other comprehensive income that may be reclassified to profit or loss in subsequent period:
Exchange differences on translation of foreign operations		(3)	–	–	–
Net Other comprehensive loss that may be reclassified to profit or loss in subsequent period:		(3)	–	–	–
Other comprehensive income that will not be reclassified to profit or loss in subsequent period:
Net change in fair value of financial assets		2	1	–	–
Defined benefit plan actuarial gain/(loss)	30	(195)	222	(174)	322
Tax on other comprehensive income	12	87	35	52	(97)
Net Other comprehensive income/(loss) that will not be reclassified to profit or loss in subsequent period:		(106)	258	(122)	225
Other comprehensive income/(loss) for the year, net of tax		(109)	258	(122)	225
Total comprehensive income for the year, net of tax		9,905	3,378	6,123	2,338
Profit/(loss) attributable to:
Equity holders of the parent		10,009	3,116	6,245	2,113
Non-controlling interest		5	4	–	–
		10,014	3,120	6,245	2,113
Total comprehensive income attributable to:
Equity holders of the parent		9,900	3,374	6,123	2,338
Non-controlling interest		5	4	–	–
		9,905	3,378	6,123	2,338
Earnings per share (LKR)
- Basic	13	5.55	1.73	3.46	1.17

The notes on pages 211 to 282 form an integral part of these Financial Statements.