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LOLC Group Delivers Strong Operating Growth in FY2026 📈

LOLC Holdings PLC reported robust operational success for the year ended 31 March 2026, driven by a 49% surge in operating results across its internationally diversified platform spanning 27 countries. Overall Financial Highlights • Gross income grew by 28% YoY to Rs. 430.3 Bn from Rs. 336.2 Bn. • Results from operating activities jumped to Rs. 71.5 Bn, up from Rs. 47.9 Bn in FY2025. • Profit after tax reached Rs. 23.4 Bn, while adjusted total comprehensive income saw an approximate threefold increase to Rs. 45 Bn. • Total assets expanded to Rs. 2.32 Tn, backed by Rs. 654.3 Bn in total equity. Net asset value per share rose by Rs. 101.30 to Rs. 822.46. Sector Performance Breakdown • Financial Services: Remained the core engine, with operating results rising to Rs. 51.7 Bn (vs Rs. 39.2 Bn in FY2025). The asset base grew to Rs. 1.36 Tn, while advances and loans expanded to Rs. 981.8 Bn amid lower net impairment losses of Rs. 15.9 Bn. • Manufacturing & Trading: Delivered a massive step-change, with operating profits increasing over eightfold to Rs. 9.2 Bn from Rs. 1.1 Bn. • Plantations & Agri: Achieved a decisive turnaround, posting an operating profit of Rs. 1.7 Bn compared to a Rs. 5.1 Bn loss last year. • Insurance, Leisure & Real Estate: Maintained stable contributions, with leisure generating Rs. 2.0 Bn. Notable highlights include the US$ 57.5 Mn divestment of a Maldives resort and progression on the Marina Port City project. Global Scale & Footprint • Financial operations now cover 21 countries across Asia, Central Asia, and Africa, with eyes on Latin America. • The group has built a massive global tea platform producing nearly 100 million kg across Kenya, Tanzania, Rwanda, China, and Sri Lanka. Overseas asset translation brought a Rs. 24.0 Bn gain to comprehensive income.

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📈 CIC Holdings Delivers 24.5% Net Profit Growth in FY26 Amid Sectoral Resilience

Diversified conglomerate CIC Holdings PLC (CSE: CIC) recorded strong financial growth for the financial year ended 31 March 2026 (FY26), despite navigating weather disruptions and cost pressures. Overall Financial Highlights • Revenue: Rs. 91.75 Bn (+10.16% YoY from Rs. 83.25 Bn) • Gross Profit: Rs. 24.09 Bn (+8.39% YoY) with a 26.25% margin • Operating Profit: Rs. 11.90 Bn (+10.39% YoY) • Profit After Tax (PAT): Rs. 8.25 Bn (+24.50% YoY from Rs. 6.63 Bn in FY25) • Earnings Per Share (EPS): Rs. 3.64 (+26.77% YoY) • Total Assets: Reached Rs. 99.75 Bn, nearing the Rs. 100 Bn milestone Sectoral Breakdown & Key Performance • Crop Solutions: Largest revenue (40.8%) and profit contributor at Rs. 4.41 Bn, with revenue rising to Rs. 38.64 Bn, securing leadership in Sri Lanka’s agriculture supply chain. • Health & Personal Care: Contributed 21% of revenue (Rs. 19.85 Bn) and posted the strongest profit growth of 33.65% to Rs. 2.74 Bn, driven by pharmaceuticals, medical devices, and Link Naturals’ export business. • Livestock Solutions: Contributed 21% of revenue (Rs. 19.86 Bn) with profits increasing 19.09% to Rs. 2.21 Bn, driven by higher feed volumes and poultry demand. • Industrial Solutions: Revenue rose to Rs. 9.16 Bn, with segmental profit up 20.74% to Rs. 1.70 Bn. • Agri Produce: Contributed 7% of revenue (Rs. 6.35 Bn); profitability was impacted to Rs. 286 Mn due to Cyclone Ditwah disruptions and the liberalization of rice imports.

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📈 NSB Group Posts Rs. 15.5 Bn Operating Profit in 1Q 2026

The State-owned National Savings Bank (NSB) Group reported a resilient performance for the first quarter ended 31 March 2026, driven by a stronger core banking income base and disciplined balance sheet management. • Overall Financial Performance • Group Profit Before Tax (PBT) reached Rs. 11.8 Bn, while Profit After Tax (PAT) stood at Rs. 7 Bn. • Total operating income increased by 5.0% to Rs. 22.5 Bn. • Net Interest Income grew by 8.1% year-on-year (YoY) to Rs. 21.8 Bn, driven by optimized funding costs. • Net Fee and Commission Income surged 53.5% YoY to Rs. 760.6 Mn, reflecting expanded transaction-led banking activity. • The bank made a substantial national contribution with Rs. 8.5 Bn paid in total taxes for the quarter. • Balance Sheet & Savings Mobilization • Total customer deposits stood robust at approximately Rs. 1.6 T, reinforcing NSB's national savings mandate. • The measured expansion of the lending portfolio saw loans and advances rise to Rs. 556.1 Bn from Rs. 550.8 Bn at the end of 2025. • Financial assets held in debt and other instruments at amortized cost reached approx. Rs. 1.1 T. • Asset Quality & Capital Strength • Asset quality improved as the Stage 3 Impaired Loans ratio dropped to 2.34% (down from 2.53% in Dec 2025). • Stage 3 provision coverage was strengthened to 59.2%. • Capital reserves remained exceptionally strong with a Total Capital Adequacy Ratio of 24.90% and a Tier 1 ratio of 23.34%. • Liquidity indicators remained well above regulatory minimums, posting an All-Currency Liquidity Coverage Ratio of 335.54%.

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📈 JKH FY26 Financials: EBITDA Surges 75% to Rs. 80 Bn

John Keells Holdings PLC (JKH) reported a powerful financial performance for FY2025/26, signaling a transition from heavy capital deployment to strong cash generation. Overall Financial Highlights • Group Revenue: Up 61% YoY to Rs. 572 Bn. • Group EBITDA: Rose 75% YoY to Rs. 80.01 Bn (Recurring EBITDA up 71% to Rs. 78.05 Bn). • Recurring Profit Before Tax: Increased 143% YoY to Rs. 35.72 Bn. • Net Profit: Bottom line attributable to shareholders jumped 155% YoY to Rs. 13.24 Bn. • Total Dividends: Doubled to 30 cents per share in FY26 (Rs. 4.42 Bn total outlay) vs. 15 cents in FY25. • Group ROCE: Improved to 9.0% from 5.1% YoY (excludes the newly opened integrated resort, existing portfolio delivered 17% ROCE). Key Sector Performance • Leisure & Entertainment: Significant EBITDA growth across all sectors driven by occupancy. City of Dreams Sri Lanka recorded positive full-year EBITDA, with casino operations picking up in Q4. • Transportation & Logistics: Colombo West International Terminal (WCT-1) saw strong throughput growth, hitting full phase 1 capacity utilization based on its monthly run-rate, and posting better-than-expected net profit. • Retail & Consumer: Supermarket same-store sales grew ~14%, driven by a 14.3% footfall surge. Beverages and Confectionery saw strong volume growth. • Automotive: John Keells CG Auto marked an exceptional year, driven by pent-up demand and the BYD vehicle range. • Financial Services: Nations Trust Bank saw higher profitability and completed the acquisition of HSBC Sri Lanka’s retail banking franchise effective 1 May 2026. Union Assurance recorded double-digit gross written premium growth. • Property: Launched the 749-unit Vauxhall DSTRCT residential project in Colombo 02 in March 2026.

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📈 People's Bank Group Delivers Strong 1Q 2026 Growth with Rs. 20 Bn PBT

Overall Financial Performance • Group PBT: Reached Rs. 20.0 Bn, a 13.5% YoY increase. • Standalone PBT: Recorded at Rs. 16.6 Bn for the quarter ended 31 March 2026. • Group Net Interest Income: Surged 22.9% to Rs. 47.4 Bn, while standalone net interest income rose 17.5% to Rs. 40.1 Bn. • Net Interest Margin (NIM): Group NIM expanded to 4.6% (from 4.4%); Standalone NIM increased to 4.3% (from 4.1%). Balance Sheet & Asset Quality • Total Assets: Group assets expanded to Rs. 4.2 T (Standalone: Rs. 3.8 T). • Deposits & Loans: Standalone customer deposits hit Rs. 3.3 T, with net loans at Rs. 1.8 T (Group Net Loans: Rs. 2.1 T). • Asset Quality: Stage 3 (impaired loans) ratio improved to 7.2% (down from 7.7%), while Stage 3 provision coverage strengthened to 50.0% (up from 48.4%). Capital, Liquidity & National Contribution • Capital Boost: Raised Rs. 25.0 Bn via Sri Lanka's largest Basel III compliant Tier 2 debenture issuance, driving the Total Capital Adequacy Ratio (CAR) up to 17.9% (from 16.5% in late 2025). • Liquidity: Maintained a robust Rupee Liquidity Coverage Ratio (LCR) of 260.0%. • National Context: The state bank reinforced its role in banking & financial services and economic recovery by contributing Rs. 11.9 Bn in government taxes and donating Rs. 300 Mn to the "Rebuild Sri Lanka" initiative, while continuing to support MSMEs and financial inclusion.

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📈 Tokyo Cement Posts Strong FY25/26 Revenue Amid Cost Pressures

Performance Overview • Q4 Turnover: Rose by 36% YoY to Rs. 17,623 Mn, up from Rs. 12,960 Mn. • Full Year Turnover: Reached Rs. 61,011 Mn, a 22% growth YoY. • Sales Volume: Grew by 28% for the fiscal year, outperforming the overall construction industry growth of 19%. Profitability & Margins • Q4 PAT: Declined to Rs. 577 Mn (vs Rs. 664 Mn last year). • Full Year PAT: Fell to Rs. 2,580 Mn (vs Rs. 3,459 Mn last year) as the company absorbed cost escalations to protect market share, alongside higher depreciation from capacity expansion and vessel acquisition. Industry Drivers & Constraints • Demand Triggers: National cement consumption grew 19% to 5.62 Mn MT, fueled by resumed government infrastructure, private construction projects, and post-Ditwah rebuilding. • Labor Issues: Shortages in both skilled and unskilled labor remained a critical constraint for the sector. Macroeconomic Environment • Currency & Costs: The Rupee depreciated by 6.0% in Q4, paired with a 38% fuel price hike that spiked distribution costs. • Construction PMI: Volatility was evident, hitting a peak of 75 in January before dipping to 57 in March. Outlook • Near-term earnings are expected to remain subdued due to rising input costs and adverse weather. However, the medium-term outlook is cautiously optimistic, backed by upcoming projects like the Central Expressway (Rambukkana-Galagedara section) and 2026 budget infrastructure plans.

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📈 Hemas Holdings Marks Milestone Year with Record FY25/26 Earnings

Hemas Holdings PLC achieved historic milestone earnings for FY2025/26, driven by recovering consumer demand, healthcare expansion, and strong maritime performance. Overall Financial Highlights • Full-Year Net Profit: Rs. 8.92 Bn (↑ 10.7% YoY). 4Q earnings reached Rs. 3.03 Bn (↑ 17.6% YoY). • Group Revenue: Rs. 127.4 Bn (↑ 8.0% YoY), with growth across all three core business units. • Profit Margins: Gross profit margin expanded by 110 bps, though EBITDA and EBIT margins compressed by 40 bps and 50 bps due to aggressive digital and infrastructure reinvestments. • Future Strategy: Over US$ 100 Mn earmarked for investments over the next 4 years. Planned FY27 acquisitions aim to boost international revenue from 3% to 10%. Sector Breakdowns • Consumer Brands: Revenue up 2.2% YoY; earnings up 6.5% YoY. Sri Lankan Home and Personal Care volumes grew 4.2%, led by a 12.2% surge in Beauty. Bangladesh operations transitioned to profitability, growing value by 14.5% YoY. Atlas maintained market leadership with 6.1% volume growth. • Healthcare: Revenue increased 11.5% YoY; earnings jumped 14.2% YoY. Pharmaceutical manufacturing (Morison) logged 18.6% volume growth, with its diabetes brand EmpaMor securing market leadership. Hospitals revenue spiked 24.0% YoY, supported by expansion at the Wattala facility. • Mobility: Revenue grew 17.8% YoY; earnings up 6.1% YoY. Evergreen shipping expanded market share amid a 9.0% regional throughput growth, while Emirates sustained air cargo market leadership.

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✈️ Air Arabia Reports $ 76 Mn Net Profit for 1Q 2026 Amid Regional Pressures

Air Arabia has announced its financial results for the first quarter ending 31 March 2026, demonstrating resilience despite severe operational disruptions. • Financial Performance: Net profit fell by 22% YoY to AED 278 million (US$ 76 Mn), down from AED 355 million in 1Q 2025. This drop was primarily driven by the ongoing regional conflict, airspace closures, and temporary operational restrictions. However, turnover saw a slight 1% YoY increase to AED 1.8 billion. • Operational Metrics: Passenger traffic dropped by 5% YoY, with the airline carrying 4.7 million passengers. Conversely, the average seat load factor improved by 2 percentage points YoY to reach a strong 86%, reflecting robust demand and effective capacity optimization. • Fleet & Network: The carrier operated a fleet of 90 owned and leased Airbus A320 and A321 aircraft across its strategic hubs in the UAE, Morocco, Egypt, and Pakistan, with further deliveries expected in 2026. • Strategic Highlights: Air Arabia was named among Forbes Middle East’s Top 100 Most Valuable Companies 2026 and obtained an ISAE 3000 Limited Assurance Statement for its 2025 ESG Report. • Outlook: Management noted that ongoing regional uncertainty, fuel price volatility, inflationary costs, and global supply chain pressures continue to weigh on operations, but remains confident in its disciplined, multi-hub business model.

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📈 Qatar Airways Secures US$ 1.94 Bn Net Profit for FY 2025/26

Qatar Airways Group has reported a robust post-tax profit of QAR 7.08 billion (US$ 1.94 Bn) for the 2025/26 financial year, demonstrating strong resilience despite geopolitical challenges in the final month. • Financial & Passenger Performance: Achieved US$ 1.94 Bn net profit. The airline carried over 41.8 million passengers globally through its primary hub, Hamad International Airport. • Air Freight & Cargo: Transported more than 1.43 million tonnes of chargeable weight. The cargo division secured a 12% global market share, solidifying its position as the world’s largest international air freight carrier, a vital link for global supply chains and trade logistics. • Operational Excellence: Maintained an 86% on-time performance, ranking among the top five most punctual carriers globally and winning the Cirium Platinum Award for Operational Excellence. • Fleet & Connectivity: Executed landmark agreements with Boeing and GE Aerospace for up to 210 aircraft and 400 engines. It now operates the world’s first and largest Starlink-equipped widebody fleet (Boeing 777, 787-8, and Airbus A350), offering free high-speed internet. • Major Accolades: Named "World’s Best Airline" by Skytrax for a record ninth time. Hamad International Airport was named "Best Airport in the Middle East" for the 11th straight year, while Qatar Duty Free won "Best Airport Shopping" globally for the third consecutive year.

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📈 CEB Reform: Strategic Shift or Structural Shuffle?

The Ceylon Electricity Board (CEB) is undergoing a major functional unbundling into generation, transmission, distribution, system operations, and asset management to improve cost efficiency. However, the reform risks becoming a cosmetic administrative reshuffling if core institutional flaws remain unaddressed. • Overall Figures & Risks: While Sri Lanka has achieved near-universal electrification with over 99% of households connected, structural problems persist. Restructuring without parallel gains in productivity, technology, or operational efficiency risks "re-destruction"—destroying value and institutional memory through narrow cost-cutting and downsizing. • Core Sector Challenges: The sector's financial viability is heavily hindered by external systemic factors, including rigid tariff-setting mechanisms, heavy reliance on imported fuel, currency volatility, and rigidities in labour decision-making. • Evolving Market Demand: Over the past decade, Sri Lanka's structural shift—driven by high-rise residential complexes, commercial zones, manufacturing, retail, and leisure industries—has altered consumption patterns. Demand is now defined by intensity and reliability rather than basic access, leaving the CEB anchored to a legacy model causing "strategic drift." • Key Breakdown: Unbundling can enhance transparency and competition under a coherent regulatory framework. However, without strong coordination mechanisms, it risks causing fragmentation, regulatory ambiguity, and higher overall costs. Genuine transformation requires an "outside-in" approach anchored in external market realities rather than just internal reorganisation.

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📈 Browns Plantations PLC Redefines Global Tea Sector via Tech & Expansion

Sri Lanka’s tea sector legacy is being modernized by Browns Plantations PLC, transforming from a traditional plantation group into a globally integrated, tech-driven enterprise. • Scale & Production: Operating 75 estates and 35 factories locally, the company produces ~17 million kg of tea annually in Sri Lanka. Globally, its production spans Kenya, Tanzania, Rwanda, and China, exceeding 100 million kg annually. This includes nearly 400,000 kg of specialty green tea in Kenya and expanded orthodox long-leaf black tea production. • Global Expansion: The group has scaled via strategic acquisitions, including James Finlay Kenya and the large estate portfolio formerly owned by Liptons, establishing diversified sourcing across multiple geographies. • Modernization & Tech: Operations integrate automation, digitization, and data intelligence. Key deployments include: Digitized weighing, automated transactions, and facial recognition for workforce management. Centralized digital dashboards and online selling platforms for real-time factory monitoring and supply chain traceability. In-house R&D developing drone tech for precision agriculture, mechanical harvesters, and advanced foliar spraying systems. • Sustainability & Inclusion: Renewable energy investments feature hydropower and solar rooftop installations across estates. Workforce diversity is led by the appointment of female estate superintendents in Sri Lanka. Global ESG recognition was marked by Chairman Dr. Pradeep Uluwaduge becoming the first plantation chairman globally to receive the Climate Neutral Citizen Certification.

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📈 Cargills Bank Posts Rs. 105M PAT in 1Q 2026 Amid 37% YoY Loan Growth

• Overall Financial Performance: Cargills Bank reported a Profit Before Tax (PBT) of Rs. 185M for 1Q 2026, marking a 42% YoY decline primarily due to a Rs. 381M reduction in total other income. However, Total Comprehensive Income turned positive at Rs. 44.4M, a 131% YoY recovery. Total assets grew 19% YoY to Rs. 97.5 Bn. • Core Banking & Income Breakdown: Net Interest Income (NII) rose 20% YoY to Rs. 1,041M, driven by robust loan growth and improved Net Interest Margin (NIM) from 4.38% to 4.46%. Net fee and commission income dipped 3% YoY to Rs. 211M, while other income fell 96% to Rs. 15M due to lower capital gains. Total operating expenses rose 7% YoY to Rs. 979M, pushing the Cost-to-Income Ratio to 75%. • Sector & Segment Highlights: The core banking segment was the main driver, with operating PBT rising to Rs. 282M (up from Rs. 129M in 1Q 2025). Conversely, the Treasury and Investments segment profit fell to Rs. 18M from Rs. 362M due to a high base effect. • Balance Sheet & Asset Quality: The net loan book expanded 37% YoY (6% since Dec 2025) to Rs. 67 Bn, while customer deposits grew 22% YoY to Rs. 69.4 Bn. Asset quality improved, with the Stage 3 loan ratio dropping to 6.44% (from 8.18% in March 2025), backed by a reduced impairment charge of Rs. 24M. • Capital & Liquidity: The bank strengthened its capital base by raising Rs. 2.5 Bn via a Rights Issue. The Total Capital Ratio improved to 19.01% (up from 17.12% in Dec 2025), well above regulatory needs.

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📈 People’s Bank Drives MSME Growth; Business Volume Hits Rs. 20.8 Bn in 2025

State-owned commercial giant People’s Bank has significantly expanded its commitment to Sri Lanka's economic recovery, positioning Micro, Small, and Medium Enterprises (MSMEs) as a long-term strategic priority. Key Performance Indicators: • Overall Volume: Total MSME business volume expanded to Rs. 20.8 Bn during 2025. • Customer Base: The bank recorded a 15.2% YoY growth in its MSME customer base. Product & Sector Breakdowns: • Renewable Energy: The 'Green Power Loan' scheme granted facilities amounting to Rs. 6.9 Bn, driving sustainable development. • Entrepreneurial Growth: The 'People’s Power Loan' registered a massive 74.6% growth within just one year of inception. • Target Sectors: Financial support was directed into national priority areas including agriculture, manufacturing & value-added production, trade & services, tourism, and construction. Inclusion & Diversity Highlights: • Funding heavily targeted vital segments for socio-economic diversification, including start-ups, youth entrepreneurs, micro-enterprises, and women-led businesses. • Women entrepreneurs received dedicated assistance via specialized refinance schemes and financial literacy programs to ensure long-term business sustainability. The bank continues to utilize its island-wide branch network to offer diverse, structured credit facilities—ranging from working capital to trade finance—aligned with the Ministry of Industries' MSME classifications.

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📈 Amana Bank Records Best-Ever Q1 Financial Performance

Amana Bank achieved a record-breaking performance in Q1 2026, demonstrating strong resilience and balance sheet growth despite external economic challenges. • Overall Profitability & Income - Profit Before Tax (PBT): Rs. 0.8 Bn (+14% YoY) - Profit After Tax (PAT): Surpassed Rs. 0.5 Bn (+16% YoY) - Net Financing Income: Rs. 2.2 Bn (+14% YoY) with a 4.4% margin - Total Operating Income: Rs. 2.7 Bn (+13% YoY) - Operating Profit before taxes: Rs. 1.1 Bn (+11% YoY) - Aggregate Tax Contribution: Rs. 0.6 Bn (56% of operating profit) • Balance Sheet & Sector Growth - Customer Advances: Closed at Rs. 152.3 Bn, largely driven by the SME financing portfolio, a critical sector for national economic revival. - Customer Deposits: Reached Rs. 170.8 Bn with an industry-high CASA ratio of 44%. - Asset Quality: Stage 3 Impairment Ratio (NPA) stood at a low 1.2%, backed by a 31% reduction in impairment charges. • Efficiency & Key Ratios - Cost-to-Income Ratio: Increased to 54% due to higher energy prices and exchange rate volatility. - Return on Equity (ROE): Improved to 8.1% (up from 7.6% in Q1 2025). - Return on Assets (ROA): Read at 1.7%. - Capital Position: CET1 Capital Ratio at 13.2% and Total Capital Ratio at 14.9%, comfortably above regulatory minimums (7% and 12.5%). - Liquidity buffers: Strong, with Rupee Liquidity Coverage Ratio at 242.4% (vs 100% minimum). • Sustainability & Financial Inclusion - Supported the OrphanCare initiative and aligned activities with the Central Bank’s Sustainable Finance Road Map. - Conducted over 30 financial literacy programmes for MSMEs, students, and women entrepreneurs. - Expanded rural outreach by opening five new Self Banking Centres.

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📈 Sampath Bank 1Q 2026: Assets Cross Rs 2 Tn Milestone

Sampath Bank reported a resilient start to 2026, hitting a historic asset milestone despite a dip in bottom-line profits due to strategic provisioning. • Overall Performance: Total Operating Income rose to Rs 28.5 Bn. However, Profit After Tax (PAT) declined 26% YoY to Rs 6.2 Bn, primarily due to a sharp increase in impairment charges to Rs 4.5 Bn and lower one-off gains from government securities. • Sector Highlights & Lending: • Banking Assets: Total assets crossed the Rs 2 Tn mark, driven by a robust Rs 127.5 Bn (10.4%) expansion in the loan book during the quarter. • Net Interest Income (NII): Stood at Rs 20.1 Bn (up 5%), supported by an upward movement in the Average Weighted Prime Lending Rate (AWPLR). • Fee Income: Net fee and commission income surged 28% to Rs 6.1 Bn, fueled by trade finance, card usage, and credit expansion. • Risk & Impairment: A total impairment charge of Rs 4.5 Bn was recognized (vs. a reversal in 1Q 2025). This includes a prudent Rs 1.5 Bn overlay to buffer against global geopolitical uncertainties and support long-term financial stability. • Capital & Liquidity: The bank remains well-capitalized with a Total Capital Ratio of 15.79% and a Liquidity Coverage Ratio of 187.87%, both comfortably above regulatory minimums. • Strategic Focus: Operating expenses rose 19% due to investments in ICT/BPM infrastructure and salary enhancements. The bank also launched a Green Fixed Deposit framework, reinforcing its commitment to sustainable finance.

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📈 Corporate Governance: NDB Fraud Prompts Call for Accountability

The recent fraud reported at NDB Bank has sparked a critical debate on the efficacy of internal controls and the accountability of corporate boards in Sri Lanka. As a forensic audit by Deloitte India continues, the incident highlights systemic ailments in the national banking and finance sector. • Governance Failures & Audits The ongoing audit is expected to identify specific control lapses. However, bodies like CA Sri Lanka (CASL), the SEC, and the Sri Lanka Institute of Directors are under pressure to move beyond "box-ticking" and enforce visible disciplinary actions against members where warranted. • Proposed Reforms for Directors Responsibility: Directors must move beyond nominal compliance; delegation of authority is not an abdication of responsibility. Liability: Experts suggest enforcing individual accountability, potentially requiring directors and auditors to pay for failures—a practice currently rare in Sri Lanka. Board Limits: A proposed cap on directorships (suggested limit of 4) to ensure adequate oversight and performance monitoring. • Transparency in Public Reporting Simplification: Shift from daunting 500-page annual reports to a two-tier system: a simplified version for general shareholders and a technical version for analysts. Audit of Claims: Moving toward auditing "compliance declarations" to ensure they are not merely promotional "puff pieces." Award Re-evaluation: Critically examining reporting awards to ensure they recognize genuine governance achievements rather than just aesthetic presentation.

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Chandra Jayaratne Urges Regulators to Intervene in NDB Derivative Action 📈

Good governance activist Chandra Jayaratne has formally appealed to 15 key regulatory and professional bodies to intervene as "Amicus Curiae" (friend of the court) in a high-profile derivative action filed against National Development Bank (NDB), its directors, and its external auditor. • Core Appeal: The intervention seeks to safeguard public interest, systemic stability, and the integrity of Sri Lanka's banking and financial services sectors following reports of alleged fraud and governance failures. • Key Institutions Targeted: • Regulators: Central Bank of Sri Lanka (CBSL), SEC, and Colombo Stock Exchange (CSE). • Professional Bodies: Institute of Chartered Accountants (CA Sri Lanka) and the Sri Lanka Institute of Directors. • Financial Stability: Fitch Ratings Lanka and People’s Bank (as debenture trustee). • Strategic Rationale: • Addressing risks related to AML/CFT (Anti-Money Laundering) and financial fraud. • Ensuring compliance with accounting & auditing standards to protect depositors and shareholders. • Strengthening corporate governance codes to prevent future systemic failures. • Investigating the potential conversion of lost assets into proceeds of crime. • Context: The action stems from a shareholder lawsuit reported on May 10, 2026. Jayaratne, a former chairman of the Ceylon Chamber of Commerce, emphasizes that institutional participation will help recover assets and reform regulatory oversight for the ICT/BPM and digital infrastructure sectors, involving authorities like the Data Protection Authority and Sri Lanka CERT.

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📈 DFCC Bank Maintains Balance Sheet Strength in Q1 2026

DFCC Bank reported a resilient performance for the quarter ended 31 March 2026, characterized by steady asset growth and strategic expansion despite moderated profitability due to proactive risk management. • Core Financial Highlights Group Profit After Tax (PAT): LKR 1.8 Bn (based on provisional data). Net Interest Income: LKR 8.3 Bn (up 12% YoY). Net Fee and Commission Income: LKR 1.9 Bn (up 34% YoY). Total Assets: LKR 885 Bn (up 3% YTD). • Lending & Deposit Growth Loan Portfolio: LKR 540 Bn (up 5% YTD). Total Deposits: LKR 604 Bn (up 7% YTD). CASA Ratio: Improved to 24.20% (from 23.0% in Dec 2025). • Asset Quality & Capital Stage 3 Impaired Loan Ratio: Improved to 4.18% (vs 4.55% in Dec 2025). Impairment Charges: Increased to LKR 3.2 Bn (reflecting conservative provisioning for global risks). Total Capital Adequacy Ratio: 16.09% (comfortably above regulatory norms). • Strategic Developments Retail & Wealth Banking: Integration of Standard Chartered Bank’s Sri Lanka retail operations is underway following a binding agreement. Sustainable Finance: Successfully issued a LKR 10 Bn Basel III compliant GSS+ Bond. ICT/Digital: Increased operating expenses to LKR 5.3 Bn focused on IT infrastructure and digital transformation to enhance customer scale. The bank’s performance reflects a disciplined approach to banking & finance, prioritizing long-term stability and financial inclusivity through targeted acquisitions and sustainable capital market initiatives.

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## Emirates Group Records Historic US$ 6.6 Bn Profit 📈

The Emirates Group has reported its most successful financial year to date for 2025-26, maintaining its status as a global aviation leader despite regional geopolitical disruptions. • Overall Group Performance Profit Before Tax: US$ 6.6 Bn (AED 24.4 Bn), a 7% increase YoY. Revenue: US$ 41.0 Bn, up 3% to a new record level. Cash Assets: Hit a peak of US$ 16.2 Bn, rising 12%. Dividend: US$ 1.0 Bn declared for the Investment Corporation of Dubai. • Sector Breakdown: Emirates Airline Net Profit: Record US$ 5.4 Bn (post-tax), with a 15.0% margin. Capacity: Network expanded to 152 cities; 15 new Airbus A350 aircraft delivered. Operating Costs: Fuel remains the largest expense at 29%, though the fuel bill dropped slightly due to lower prices. • Sector Breakdown: dnata & Services dnata Revenue: Record US$ 6.4 Bn, up 12%, driven by flight activity in key markets like the UK and US. Cargo: Emirates SkyCargo carried 2.4 Mn tonnes (+3%), contributing 12% of total airline revenue. Catering: Emirates Flight Catering grew external revenue by 12%, uplifting 16.2 Mn meals. • Strategic Highlights & Outlook Investment: US$ 4.9 Bn poured into new aircraft, technology, and facilities. Workforce: Global headcount grew 8% to over 130,000 employees. Resilience: Successfully managed traffic disruptions in the Gulf region through Dubai’s stable aviation ecosystem. Future: Order book stands at 367 aircraft; fuel is hedged until 2028-29 to ensure price stability.

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📈 Sri Lanka Corporate Governance: The Accountability Illusion

A critical analysis of the "accountability illusion" within Sri Lankan corporate governance, highlighting how overlapping oversight often masks a lack of genuine ownership, particularly following recent failures in the banking sector. • Core Governance Failure The report identifies that failures (e.g., recent fraud at NDB) occur not due to missing frameworks, but because of diffused accountability. When multiple layers—management, boards, auditors, and regulators—are involved, responsibility becomes negotiable rather than explicitly owned. • Sectoral Weaknesses Banking & Finance: Despite strict Central Bank of Sri Lanka (CBSL) directions and CSE Listing Rules, structural presence often substitutes for active vigilance. Audit & Assurance: A "dangerous gap" exists where boards assume auditors will detect fraud, while auditors (under ISA 240) view prevention as a management responsibility. Board Dynamics: Independent directors often default to "alignment without interrogation," relying on filtered information from executive directors. • Key Strategic Recommendations Board Ownership: Boards must move beyond formal reviews to collective, unequivocal ownership of risk. Constructive Friction: Independence must translate into "intellectual friction" rather than procedural neutrality. Explicit Accountability: For every material risk, ownership must be named, not assumed, to prevent issues from drifting in "the spaces in between." _Note: Based on current analysis of Sri Lankan regulatory frameworks and recent corporate events as of May 2026._

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📈 Boardroom Alert: Rising Insider Threats & Systemic Governance Failures

Sri Lanka’s corporate and state sectors are facing a "systemic disease" of internal financial disasters, totaling billions in losses over the last quarter. Recent incidents highlight that the primary risk to the ICT/BPM and banking sectors is internal governance, not external hackers. • Major Financial Losses (Provisional) - Commercial Banking: Rs. 13.2 Bn lost to internal fraud. - National Treasury: $ 2.5 Mn mysteriously siphoned. - State Postal Service: $ 650,000 vanished due to process failures. • Critical Vulnerabilities - Internal Threats: Firms are over-focused on external firewalls while ignoring employees with direct access to systems and money. - Cost-Cutting Risks: Cybersecurity is often treated as a "compliance checkbox" with boards opting for the lowest-cost vendors, compromising total security outcomes. - Boardroom Tech Gap: A significant disconnect exists between digital operations and board-level expertise, leading to inadequate oversight of process risks. • Strategic Recommendations - Governance: Shift from "buying software" to implementing continuous insider threat programs and independent consultancy. - Board Composition: Appointment of tech-savvy directors capable of auditing access logs and risk protocols. - Investment: Treating cybersecurity as a strategic enabler rather than a regulatory burden to protect national economic assets. _Source: CICRA Group/Daily FT (May 2026)_

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📈 NDB Reports LKR 1.75 Bn PAT for 1Q26 Amid Fraud Recognition

National Development Bank PLC (NDB) has released its 1Q 2026 results, fully accounting for the financial impact of a previously disclosed fraud. The bank remains focused on core stability and SME sector support despite the LKR 13.20 Bn total estimated impact of the fraud. • Core Financial Performance (1Q 2026): - Gross Income: LKR 26.50 Bn (↑ 15.3% YoY). - Net Interest Income (NII): LKR 9.05 Bn (↑ 13.5% YoY). - Net Fee & Commission Income: LKR 2.19 Bn (↑ 24.9% YoY). - Net Interest Margin (NIM): Stabilized at 3.9%. - Post-Tax Profit (PAT): LKR 1.75 Bn (restated 1Q25: LKR 37.58 Mn). • Fraud Impact & Restatements: - Total fraud impact of LKR 13.20 Bn recognized across FY24, FY25, and 1Q26. - 1Q 2026 specific impact: LKR 2.67 Bn (recorded under operating expenses). - Without fraud impact, 1Q26 PAT would have been LKR 3.20 Bn. • Balance Sheet & Asset Quality: - Total Assets: LKR 977.20 Bn (restated). - Net Loans: LKR 623.11 Bn (↑ 5.0% from end-2025). - SME Loans: LKR 131.74 Bn (↑ LKR 7.09 Bn growth). - Stage 3 Loan Ratio: Improved to 3.2% (from 3.8% in 2025). - Impairment Charges: LKR 1.75 Bn (↓ 33.4% YoY). • Solvency & Liquidity: - Total Capital Adequacy Ratio (CAR): 15.4% (well above regulatory minimum). - Liquidity Coverage Ratio (Rupee): 177.5%. The Bank has commissioned Deloitte for a forensic review to evaluate control lapses and ensure future resilience. Based on provisional restated data.

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## Governance Risks in SL Banking Sector 📈

A critical assessment of the Sri Lankan banking landscape highlights a growing "governance crisis" where non-executive roles are often treated as prestige symbols rather than high-stakes responsibilities. • Systemic Vulnerabilities The sector faces risks from "ornamental" Boards lacking technical depth. Unlike other corporate sectors, banking relies on extreme leverage and public trust. Failures impact depositors, SMEs, and the real economy immediately. • Key Risk Indicators Current concerns focus on deteriorating credit quality and high risk concentrations. Specific scrutiny is directed at NDB Bank, where a significant buildup of receivables went unchallenged by Board members, external auditors (EY), and regulators (CBSL). • Accountability & Liability Non-executive status no longer offers insulation. Directors face: Civil & Criminal Exposure: Escalating global and local precedents for personal liability in negligence cases. Reputational Damage: Potential for prosecution and jail time following systemic collapses (e.g., the NDB saga). • Proposed Reforms To safeguard the financial services industry, the following are urged: Mandatory Literacy: Directors must pass banking literacy certifications before appointment. Strict Appointments: CBSL must shift from "convenience" to "competence" in vetting Board members. Audit Forensic Shift: Audit committees must move from procedural checks to forensic interrogation of balance sheets. _Note: Analysis based on current banking commentary and provisional sector observations._

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HSBC Retail Banking Exit: Key Dates & NTB Transition 📈

HSBC Sri Lanka has announced the final timeline for the transfer of its retail banking operations to Nations Trust Bank PLC (NTB), following a Rs. 18 Bn deal. The migration marks the completion of HSBC's exit from the domestic consumer segment. • Transition Timeline 24 April: Suspension of account openings, standing orders, and third-party channel payments. 28 April: Cut-off for interbank transfers (SLIPS/CEFT) and telegraphic transfers. 30 April (3 p.m.): Closure of branches, ATMs, and Cash Deposit Machines. 30 April (7 p.m.): Full system shutdown; all digital banking and card services suspended. 02 May (Midday): Services resume under the NTB platform. • Product & Service Impact Credit Cards: HSBC cards will be replaced by NTB Mastercard products. Loans & Deposits: Existing interest rates and terms remain valid until maturity; NTB pricing applies thereafter. Cheques: Existing HSBC cheque books become invalid post-transfer. Pre-issued cheques will be honored for 2 months, subject to funds in migrated accounts. Account Details: New account numbers will be issued; customers must update salary instructions and resubmit mandates (e.g., Powers of Attorney). • Strategic Shift From 1 May, HSBC branches (excluding the Head Office) will operate as NTB outlets. HSBC will retain its presence in Sri Lanka solely as a corporate banking center, reflecting a global strategy to streamline operations and focus on wholesale banking. _Data based on official bank notifications as of 27 April 2026._

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### Governance Crisis at Jaffna and Uduvil Colleges 📉

Recent developments within the Jaffna Diocese of the Church of South India (JDCSI) have sparked a major governance and ethical crisis affecting two of the region's historic educational institutions. • Key Incident & Legal Action The arrest of a senior JDCSI priest for the alleged sexual assault of two young women in Kilinochchi has intensified calls for reform. The priest is reportedly a close associate of the current JDCSI leadership. • Institutional Governance & Funding Jaffna College: Managed by a Boston-based trust. Due to "misgovernance," trustees now bypass the Board, sending funds directly to the Principal’s account from 2025. Uduvil Girls’ College: Heavily influenced by JDCSI; current leadership faces allegations of "nepotism" (the Bishop’s wife and sister-in-law hold key management and board roles). • Financial Integrity & Malpractice The Bishop reportedly admitted to keeping Rs. 5.5 million in school funds under personal custody, leading to a lawsuit by the Jaffna College Alumni Association (JCAA). JDCSI is accused of siphoning staff salaries at Uduvil as "religious contributions" and inflating membership figures to maintain influence. • Impact on Education & Wellbeing The shift toward JDCSI control has reportedly diluted the English-medium liberal education tradition. Concerns are growing for the safety of hostel students, who primarily hail from historically underprivileged areas in the Vanni and East. • Proposed Reforms Alumni groups are campaigning to revert both schools to their original multi-denominational Protestant status to ensure transparent oversight and professional management, independent of JDCSI’s internal administrative conflicts.

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📈 Foreign Capital Drives Pivot: The Kerner Haus Transformation

Kerner Haus Global Solutions PLC (formerly Ceylon Printers PLC) has emerged as a prime example of how foreign-backed capital can successfully repurpose a legacy listed entity into a high-growth commercial real estate and managed office platform. • Strategic Pivot & Control Fresh ownership by Ekta Global Pte Ltd (holding 63.62% as of Sept 2025) triggered a formal shift from printing to an "asset-light" property management model. Commercial operations officially commenced on 1 October 2025. • Rapid Execution & Scaling The company has transitioned from a single-property narrative to a multi-regional platform with a footprint in Nawam Mawatha, Kew Road, Mount Lavinia, and Kandy. Revenue Growth: Secured four major management agreements by January 2026, boosting estimated annual management fees to Rs. 60.1 Mn. Geographic Expansion: The Katukale, Kandy agreement marked the first significant move outside Colombo, signaling a broader national strategy. • Market Performance The stock has seen exponential growth following its repositioning: Sept 2025: Rs. 425.00 Jan 2026: Rs. 648.25 April 2026: Peaked at Rs. 4,138.75 (2 April) before settling at Rs. 3,883.25 (6 April). Corporate Action: A 1-for-70 share subdivision was recently proposed to manage the high share price. • Economic Context This transformation highlights the role of foreign capital in modernizing Sri Lankan listed entities, moving beyond passive investment into active business model resets that drive sector diversification and market value. _Note: Based on company filings and market data as of April 2026._

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Headline: Unilever & McCormick to Create $20 Bn Global Flavour Powerhouse 📈

Unilever and McCormick have agreed to combine Unilever’s Foods business with McCormick, creating a scaled global leader in the consumer goods and food processing sectors. • Transaction Details • Enterprise Value: US$ 44.8 Bn for Unilever Foods (3.6x EV/Sales). • Unilever Receives: US$ 15.7 Bn in cash and 65% total equity in the combined entity. • Ownership: Unilever shareholders (55.1%), McCormick shareholders (35%), and Unilever PLC (9.9%). • Timeline: Completion expected by mid-2027. • Strategic Impact for Unilever • Transforms Unilever into a pureplay Home and Personal Care (HPC) company with €39 Bn in revenue. • Focuses on high-growth sectors: Beauty, Wellbeing, Personal Care, and Home Care. • Plans for €6 Bn in share buy-backs between 2026 and 2029. • Increases exposure to emerging markets like India, which (with the US) will contribute 38% of turnover. • The New Flavour Entity • Will house iconic brands including McCormick, Knorr, Hellmann’s, and Maille. • Pro forma FY2025 revenues of US$ 20 Bn. • Projected annual cost synergies of US$ 600 Mn by the end of year three. • Economic Context This move reflects a global trend of portfolio sharpening to focus on science-led innovation and digital commerce. For markets like Sri Lanka, where Unilever has a massive footprint in Home and Personal Care, this reinforces a shift toward premiumisation and high-growth "pureplay" operations. _Note: Based on official transaction data; subject to regulatory approvals._

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SLT-MOBITEL Drives National Digital Transformation with Record Resilience 📈

Sri Lanka’s national ICT provider, SLT-MOBITEL, has announced a strategic shift toward a 24/7 operational model following a decisive turnaround in profitability for FY 2025. • Financial & Strategic Foundation: Building on strong FY 2025 results, the group achieved a return to profitability through disciplined cost management and steady growth in fixed and mobile segments, enabling increased investment in national ICT/BPM infrastructure. • Industry Firsts: Launched a pioneering 24/7 operational model via 14 Outside Plant Maintenance Centres (OPMCs) in key regions including Colombo, Kandy, and Jaffna to ensure uninterrupted connectivity for enterprise and home users. • Infrastructure & Connectivity: • Publicly rolled out 5G technology, positioning Sri Lanka as a regional innovation leader. • Upgraded government and enterprise entities with a state-of-the-art optical fiber network. • Provided unlimited fiber internet to secondary schools to drive digital inclusion in education. • Sector Diversification: • SMEs: Introduced 'SmartChat Mega,' an AI-driven solution for small businesses. • FinTech: Launched 'Ceylon Remit' to streamline inward foreign exchange. • Cloud & Security: Secured global certifications in Cloud Security and Privacy, bolstering the reliability of the national digital backbone. • Recognition: Named Sri Lanka’s Best Mobile Network by Ookla® (H2 2025) and recipient of over 25 awards for ESG and innovation.

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### MAS Holdings Relocates Thurulie Operations Following Cyclone Damage 📈

MAS Holdings has announced the permanent relocation of manufacturing operations from its iconic Thurulie facility in Thulhiriya. The decision follows severe damage to plant and machinery caused by Cyclone Ditwah in late 2025. Key Operational Details: • Strategic Shift: Operations and orders are being moved to nearby MAS facilities to ensure business continuity and mitigate high risks of future climate-related disruptions. • Facility History: Thurulie was the world’s first purpose-built green apparel factory (LEED Platinum), representing a landmark in Sri Lanka’s sustainable textile manufacturing. • Risk Assessment: Repeated flooding and the low-lying nature of the property rendered long-term manufacturing unsustainable due to safety and operational risks. Impact on Workforce: • Employee Retention: MAS is seeking to retain its experienced team of 2,100 employees. • Transfer Incentives: Over 500 staff have already moved; the remaining 1,600 are offered transfer options with a 3-month salary incentive for relocation. • Compensation: For those unable to relocate, MAS will provide a compensation package exceeding legal requirements, inclusive of all statutory dues. Business Outlook: Manufacturing across all other MAS facilities remains unaffected. The group remains focused on operational stability and delivering to global customers within the apparel & textiles sector, a critical pillar of Sri Lanka’s export economy. _Note: Based on official management announcement dated 16th March 2026._

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### 📉 AI Efficacy Rankings: Roadmap to Revive State Institutions

A new AI-driven assessment using 2026 data has ranked the efficacy of Sri Lanka’s public sector, highlighting a stark contrast between high-performing regulators and struggling state-owned enterprises (SOEs). • Top Performers by Sector: Judiciary/Governance: The Supreme Court of Sri Lanka emerged as the most efficacious body, outperforming Parliament and the Election Commission. Finance/Regulation: The Central Bank of Sri Lanka (CBSL) leads the regulatory sector, ahead of the SEC and TRC. SOEs: The Sri Lanka Ports Authority (SLPA) ranks highest in efficacy, followed by Bank of Ceylon and People’s Bank. • Critical Concerns: SriLankan Airlines and Lanka Sathosa remain at the bottom of the spectrum. The national carrier is identified as a persistent financial drain, with the report noting that leadership changes alone are insufficient to fix deep-seated structural fragmentation. • Strategic Recommendations: Shift to Ecosystems: High-performing global airlines operate as integrated technology ecosystems; SriLankan Airlines must move away from its current hierarchical, siloed model. Data-Driven Reform: The government is urged to implement joint planning across divisions, route rationalisation, and evidence-based decision-making. Economic Impact: Modernizing these structures is essential to transition loss-making entities from "perpetual burdens" to productive contributors to the national economy.

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📈 Hardy Jamaldeen Acquires 7% Stake in Softlogic Finance; Stock Moves to Main Board

Investor Hardy Jamaldeen has acquired a ~7% stake in Softlogic Finance PLC for over Rs. 325 million, signaling renewed market interest as the company transitions back to the CSE Main Board today. • Transaction Highlights: Hardy purchased 65.38 million shares (6.79%) at Rs. 5.00 per share from Softlogic Capital PLC. The parent group's total holding subsequently reduced from 92.41% to 84.10%. • Market Reaction: The trade triggered significant retail interest, driving the share price to a high of Rs. 7.10 before closing at Rs. 6.50. The transaction accounted for 9% (Rs. 654 million) of the day's total market turnover. • Regulatory & Board Move: The company moved from the Diri Savi Board to the Main Board today after meeting minimum public holding requirements. This follows a capital restructuring to offset retained losses against stated capital. • Financial Performance: - Profitability: Reported a 3Q FY26 profit of Rs. 5 million (up from Rs. 4.2 million YoY), though 9-month profits dipped to Rs. 12.4 million from Rs. 42 million. - Solvency: Core capital remains above the Rs. 2.5 Bn regulatory threshold. The Capital Adequacy Ratio stands strong at 51.69%, significantly above the 12.5% requirement. - Credit Rating: Obtained a ‘B’ rating from Lanka Rating Agency, its first in three years. • Outlook: With CBSL lifting all lending and deposit caps in late 2025, analysts expect improved performance for the financial services provider in FY27.

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Fitch Assigns 'AAA(lka)' Rating to Hayleys Rs. 7 Bn Debentures 📈

Fitch Ratings has assigned a National Long-Term Rating of 'AAA(lka)' to Hayleys PLC’s proposed Rs. 7 billion unsecured senior redeemable debentures, reflecting the group's dominant market position and diversified revenue streams. • Financial Performance & Outlook Revenue Growth: Projected to rise by 19% in FY26, driven by consumer and retail, hand protection, and purification sectors. Margins: EBITDA margin expected at 10% for FY26 (slight dip from 11% in FY25) due to textiles export softening and US tariff pressures, with recovery to 11% forecast for FY27. Leverage: Net leverage (EBITDAR) expected to steady at 3.0x–3.5x for FY26-FY28. • Sector & Market Highlights Export Strength: Direct and indirect exports accounted for 53% of FY25 revenue; 15% stems from US/EU markets. Purification: Global leader in coconut shell-based activated carbon; 45% of capacity is located in Thailand and Indonesia. Hand Protection: Manufacturing operations in Thailand leverage the world’s largest natural rubber source. Agriculture & Tea: Holds a leading supplier position in Sri Lanka’s tea export and plantation industries. • Strategic Liquidity Capex: Planned annual investment of ~Rs. 20 billion for capacity expansion. Rights Issue: Rs. 9 billion expected in FY26 to finance new investments and debt repayment. Liquidity: Supported by Rs. 55 billion in unrestricted cash and strong access to domestic banking capital.

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📈 Sierra Cables Reports Robust Growth and Global Expansion

Sierra Cables PLC has demonstrated a strong financial resurgence for the nine months ended 2025, driven by strategic oversight under Browns Investments and a focus on high-standard manufacturing. • Overall Financial Performance Revenue: Rs. 12 Bn (↑ 68% YoY from Rs. 7 Bn) Operating Profit: Rs. 2.5 Bn (↑ 70% YoY) Net Profit: Rs. 2.1 Bn (↑ 105% YoY) Earnings Per Share: Increased to Rs. 3.88 from Rs. 1.89 • Sector & Market Highlights Export Leadership: Named "Best Sri Lankan Brand Exporter" in the Electronic and Electrical Products sector. US Market Access: Remains the only Sri Lankan cable manufacturer certified to the UL 44 standard, enabling supply to the highly regulated United States market. International Footprint: Expanding reach through operations in Zambia (Browns Manufacturing Ltd) and Fiji (Cables PTE Ltd). Infrastructure Impact: Primary supplier for major local projects including Cinnamon Life at City of Dreams and the Thambuttegama Water Supply Project. • Strategic Factors Financial Discipline: Net finance costs fell 29% to Rs. 101 Mn, aided by exchange gains from export growth. Credit Rating: Maintained an A+ (lka) national rating with a stable outlook from Fitch Ratings. Innovation: Investing in specialized solutions for renewable energy and fire-resistant cables for critical infrastructure. The company’s performance reflects a structural shift toward global competitiveness, balancing domestic market depth with a diversified international presence.

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### Amana Bank Records Best-Ever Performance in 2025 📈

Amana Bank achieved its highest profitability since inception in 2025, driven by robust growth in the SME sector and core financing activities. Financial Highlights • Profitability: Profit Before Tax (PBT) surged 47% YoY to Rs. 4.1 Bn, while Profit After Tax (PAT) rose 40% to Rs. 2.4 Bn. • Efficiency: Return on Equity (ROE) reached double digits for the first time at 10.4% (vs. 8.0% in 2024). The Cost-to-Income ratio improved to 51.8%. • Income: Total Operating Income grew 16% to Rs. 10.1 Bn, supported by a 21% rise in Net Financing Income. Lending & Asset Quality • Advances: Customer advances grew by 36% (Rs. 39.6 Bn) to reach Rs. 150.9 Bn, focusing heavily on SMEs to support the national economy. • Asset Quality: Maintained an industry-leading Stage 3 Impaired financing ratio of just 1.2%. • Assets & Deposits: Total Assets grew 12% to Rs. 204.3 Bn, while deposits rose to Rs. 172 Bn with a strong CASA ratio of 45%. Stability & Shareholder Value • Capital Position: Total Capital Ratio stood at 14.7%, comfortably above the 12.5% regulatory requirement. • Dividends: Declared its 8th consecutive interim dividend of Rs. 1.30 per share (4.3% yield). • Global Standing: Recognized among the Top 50 Strongest Islamic Banks globally by The Asian Banker. New Appointment • Board Expansion: Appointed Dr. Aishath Muneeza, a global expert in Islamic finance and former Maldives Deputy Minister, as an Independent Non-Executive Director. _Note: Based on audited FY 2025 financial data._

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Seylan Bank Achieves Record LKR 12.1 Bn Profit in 2025 📈

Seylan Bank has reported its highest-ever annual performance for the financial year ended 31 December 2025, driven by strong growth in lending and significant improvements in asset quality. • Overall Financial Performance • Profit After Tax (PAT): LKR 12.1 Bn (↑ 20.5% YoY) • Profit Before Tax (PBT): LKR 19.6 Bn (↑ 22.3% YoY) • Total Assets: LKR 921 Bn (↑ 18% YoY) • Earnings Per Share (EPS): LKR 19.05 (vs LKR 15.81 in 2024) • Revenue & Operations • Net Interest Income: LKR 38.3 Bn (↑ 4.21%) amid a moderated Net Interest Margin of 4.50%. • Net Fee-Based Income: LKR 8.3 Bn (↑ 16.34%), bolstered by cards, remittances, and trade services. • Total Operating Income: LKR 48.1 Bn (↑ 13.0%). • Operating Expenses: LKR 21.4 Bn (↑ 8.53%), primarily due to personnel costs. • Stability & Asset Quality • Impaired Loans (Stage 3) Ratio: Improved significantly to 1.03% (from 2.10% in 2024). • Stage 3 Provision Cover: 86.33%, among the highest in the banking sector. • Total Capital Adequacy Ratio: 17.89%, well above regulatory requirements. • Return on Equity (ROE): 15.89%. • Growth Drivers • Loans and Advances grew by LKR 137 Bn to reach LKR 600 Bn. • Customer Deposits increased by LKR 86 Bn to LKR 733 Bn. • Successfully raised LKR 15 Bn via Basel III compliant debentures in July 2025. _Note: Ratings upgraded by Fitch to 'A+(lka)' with a Stable Outlook during the year._

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📈 HNB Reports Record Growth and Rs 49.8 Bn Group PAT in 2025

HNB Group demonstrated strong financial resilience in 2025, driven by record credit expansion and improved asset quality despite the impact of Cyclone Ditwah. • Financial Performance Summary: • Group Profit After Tax (PAT): Rs 49.8 Bn. • Bank PAT: Rs 45.4 Bn. • Total Tax Contribution: Rs 48.4 Bn. • Proposed Dividend: Rs 20.00 per share. • Balance Sheet Highlights: • Gross Loans & Advances: Crossed Rs 1.5 Tn (+Rs 354 Bn), the largest annual increase in HNB’s history. • Total Deposits: Reached Rs 1.96 Tn (+Rs 246 Bn), supported by strong CASA mobilization. • Total Assets: Expanded 15% YoY to Rs 2.39 Tn. • Sector & Operational Insights: • Digital Banking: Net Fee and Commission Income surged 28.9% YoY, fueled by card usage and digital transactions (HNB Solo, TradeX). • Trade Finance: Emerged as a key contributor following the reopening of vehicle imports and increased trade activity. • Net Interest Income: Declined marginally by 0.6% due to lower market rates and an accommodative monetary policy. • Exchange Income: Recovered to Rs 6.3 Bn (from a loss of Rs 2.9 Bn in 2024). • Asset Quality & Capital: • Net Stage 3 Ratio: Improved significantly to 1.09% (vs 1.88% in 2024). • Provisioning: Includes Rs 2.2 Bn in post-model adjustments for climate risk related to Cyclone Ditwah. • Capital Adequacy: Total CAR stood robust at 19.95%, well above regulatory requirements.

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NDB Reports All-Time High Earnings with 2x Growth in Normalised PAT 📈

The National Development Bank PLC (NDB) announced record performance for 2025, driven by a surge in core banking operations and significant improvements in asset quality. • Overall Profitability Normalised Profit After Tax (PAT): Rs. 11.0 Bn, representing a nearly two-fold (100%) growth on a comparable basis (excluding 2024’s one-off ISB debt restructure impact). Net Banking Revenue: Increased by 45.2% on a comparable basis. Return on Equity (ROE): Improved to 13.5% for the full year, peaking at 16.4% in 2H 2025. • Lending & Deposits Net Loans: Expanded by 26.7% to Rs. 593.6 Bn (normalised basis). Total Deposits: Grew by 10.4% to Rs. 707.2 Bn (normalised basis). CASA Ratio: Improved to 23.9% from 22.5% in 2024. • Sector Highlights & Operations SME Sector: Credit to Small and Medium Enterprises expanded by over 25.0%, supporting national economic revival. Fee Income: Rose 14.3% to Rs. 8.1 Bn, led by digital banking, trade finance, and cards. Credit Costs: Declined by 57% to Rs. 5.7 Bn due to better recoveries; Stage 3 loan ratio improved to 10.8% (from 14.0%). • Stability & Shareholder Value Statutory Ratios: Total CAR at 15.9% and Liquidity Coverage Ratio (LKR) at 257.3%, well above regulatory minimums. Earnings Per Share (EPS): Rs. 25.90 (up from a normalised Rs. 13.30 in 2024). Net Asset Value: Increased to Rs. 201.51 per share. _Note: Comparisons exclude one-off impacts from the 2024 ISB debt restructuring for a normalised view of core performance._

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## 📈 Commercial Bank Signals Stability Through Prudent Risk Philosophy

Commercial Bank of Ceylon PLC has reaffirmed its commitment to a conservative yet adaptive risk management framework, positioning it as a cornerstone for long-term resilience amid economic volatility. • Core Strategy The bank operates on a "prudent risk profile," which emphasizes disciplined underwriting and forward-looking assessments rather than risk avoidance. This approach integrates risk management into active decision-making rather than treating it as a back-end function. • Credit Risk & Asset Quality • Credit Risk Management: Central to stability, the bank uses a "Michelin-starred" approach—blending quantitative science with qualitative judgment. • Early Warning Signals: Employs predictive analytics to detect borrower stress early, preventing a rise in non-performing exposures. • Portfolio Growth: Achieved growth exceeding industry averages while simultaneously improving asset quality through transparent, objective underwriting. • Modernization & Innovation • Data-Driven Lending: Leverages advanced analytics and internal risk models while maintaining "Human in the Loop" governance. • Stress Testing: Regular assessments of interest rates, exchange rates, and GDP fluctuations inform strategic capital allocation. • Cybersecurity: Proactively strengthens data governance and incident-response protocols to match the rapid digitalization of banking services. • Sustainability & Ethics The bank has embedded Environmental, Social, and Governance (ESG) factors and conduct risk frameworks into its operations, treating ethical integrity as a fundamental obligation to maintain stakeholder trust.

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📈 Strategic Vigilance: Strengthening State-Owned Banks

Sri Lanka's economic recovery hinge on reinforcing state-owned banks, identified as "systemic anchors" deeply intertwined with sovereign health. While fiscal metrics improve, institutional governance must now move beyond "cosmetic" reforms to ensure long-term stability. • Overall Financial Health Current stability is anchored by the IMF program, with inflation at 2.3% (Jan 2026) and reserves at US$ 6.8 Bn. However, legacy risks in state banks—such as high exposure to Government securities and SOE debt—remain critical focal points. • Asset Quality & Governance • Transparency: Urgent need to distinguish restructured loans from performing assets to avoid "quietly accumulating" distress. • Provisioning: Calls for conservative discipline to prevent shifting current risks into future years. • Autonomy: Shift from "nominal" public ownership to structured strategic accountability, linking bank boards to senior financial leadership. • Sector Breakdown & Mandate • Developmental Banking: Reaffirming the role of state banks in supporting Agriculture and SMEs without compromising commercial prudence. • Oversight: Strengthening follow-through on COPE recommendations to ensure accountability is "demonstrably strengthened" rather than episodic. • Key Highlights The summary emphasizes that banking sector discipline must match fiscal consolidation. As Sri Lanka emerges from a severe contraction, the credibility of state institutions is vital for rebuilding public trust.

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Hayleys PLC Reports Strong 9M Performance with Rs. 14.02 Bn PAT 📈

The Hayleys Group demonstrated resilience amidst global volatility and local weather disruptions, posting a 16% YoY increase in revenue for the nine months ending December 2025. • Overall Financials (9M 2025/26): - Consolidated Revenue: Rs. 421.40 Bn (+16% YoY) - Profit After Tax (PAT): Rs. 14.02 Bn - EBITDA: Rs. 42.90 Bn (+4% YoY) - Dividend: Interim payment of Rs. 6 per share (Rs. 4.5 Bn total) • Sector Performance: - Consumer & Retail: Primary driver of revenue growth, benefiting from recovering domestic demand. - Hand Protection & Purification: Led the export-oriented sectors with an 11% revenue increase. - New Ventures: Strategic entry into the mobility and supermarket sectors to diversify growth. • Strategic & Credit Highlights: - Rights Issue: A Rs. 9 Bn issue is planned to strengthen the balance sheet and fund strategic investments. - Credit Rating: Fitch Ratings reaffirmed the Group’s National Long-Term Rating at 'AAA (lka)' with a Stable Outlook. - Reporting Excellence: Won the Gold Award for Overall Excellence in Corporate Reporting at the CA Sri Lanka TAGS Awards for the fourth consecutive year. • Sustainability & ESG: - Achieved a 10% reduction in emission intensity. - Limited Scope 1 & 2 GHG emission increases to 3% despite business expansion. The Group remains optimistic for the final quarter, supported by improving macroeconomic stability and the integration of new business segments.

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Headline: MrBeast Enters Fintech with Acquisition of Youth-Banking App Step 📈

Beast Industries, the holding company of world-renowned YouTuber Jimmy Donaldson (MrBeast), has acquired the financial services platform Step. The move marks a significant expansion of the creator's business empire into the regulated fintech sector, targeting Gen Z and young adult demographics. • Strategic Acquisition & Scale Target: Step, an all-in-one money app for teens and young adults focused on financial literacy. User Base: Over 7 million existing users. Funding Context: Beast Industries recently secured a US$ 200 Mn investment from Bitmine Immersion Technologies to fuel such expansions. Valuation: While the acquisition price remains undisclosed, Beast Industries was valued at approximately US$ 5.2 Bn in 2024. • Product & Operations Services: Provides no-fee banking, Visa cards, credit-building tools, and investing features. Partnership: Step remains a non-bank, utilizing Evolve Bank & Trust for FDIC-insured banking services. Leadership: Will operate under Beast Industries, led by CEO Jeff Housenbold, integrating with existing ventures like Feastables and ICT/BPM digital services. • Economic Impact & Diversification Audience Reach: Leverages Donaldson’s 466 million+ subscribers to scale financial literacy tools. Market Shift: Signals a maturation of the creator economy where top influencers transition from simple endorsements to acquiring and operating complex fintech and consumer goods infrastructure. _Note: Financial terms of the deal were not disclosed._

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### Tokyo Cement 3Q Results: Volume Growth Signals Industry Upswing 📈

Tokyo Cement Group reported a resilient 3Q ending December 31, 2025, balancing significant volume growth against temporary profitability pressures. • Overall Financials (3Q 2025) Turnover: Rs. 14,523 Mn (up 25% YoY from Rs. 11,639 Mn) Profit After Tax (PAT): Rs. 332 Mn (down from Rs. 1,006 Mn YoY) Profit impact attributed to reduced selling prices, higher raw material costs, currency depreciation, and capitalisation of Trincomalee expansion projects. • Market Dynamics & Drivers Demand was driven by the hospitality, housing, and condominium sectors. Construction activity peaked in Sept/Oct 2025, supported by stable pricing and regional infrastructure. Cyclone Ditwah caused a temporary slowdown in late Q3, with total national damage estimated at US$ 4.1 Bn. • National Economic Context Export earnings (Jan-Sept) reached US$ 12.99 Bn (+7% YoY). Workers’ remittances surged 20.7% YoY to US$ 7.19 Bn (Jan-Nov). The Rupee depreciated by ~6%, yet macroeconomic stability remains via twin surpluses in primary fiscal and current accounts. • Future Outlook & Infrastructure Positive 4Q forecast linked to post-cyclone reconstruction and a Rs. 1.38 Tn capital expenditure budget for 2026. Key projects: Central Expressway (Kadawatha-Meerigama), BIA Airport Phase II, and Kandy Multimodal Transport Terminal. A Rs. 500 Bn supplementary allocation for rebuilding is expected to further stimulate cement demand.

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📈 Hemas Holdings: Resilient 9M Growth Led by Healthcare

Hemas Holdings PLC (HHL) reported a steady performance for the nine months (9M) ended December 2025, with earnings rising 7.5% YoY to Rs. 5.9 Bn. Performance was bolstered by a 9.4% revenue increase to Rs. 96 Bn and reduced finance costs, despite a softer Q3 impacted by Cyclone Ditwah. • Market Performance: HHL shares surged 68% YoY, significantly outperforming the ASPI (+41.9%) and S&P SL20 (+26.6%), reflecting strong investor confidence. • Sector Breakdowns: • Healthcare: The primary driver, with revenue up 14.6% to Rs. 57.6 Bn and earnings growing 17% to Rs. 3.2 Bn. Strong demand in pharmaceutical distribution and hospitals (inpatient/outpatient) offset cyclone disruptions. • Consumer Brands: Revenue grew marginally to Rs. 36.5 Bn with earnings at Rs. 4.2 Bn. Seasonal shifts in the learning segment (Atlas) and cyclone-led distribution issues dampened quarterly results. • Mobility: Revenue up 18.5% to Rs. 1.7 Bn, driven by maritime volume growth and the new China–India Express service. • Strategic Moves: • Established Hemas AI Labs and initiated group-wide digital transformation. • Leadership transition: Ajith Fernando assumed the role of Chairman on 1 Jan 2026, succeeding Husein Esufally. • Committed Rs. 230 Mn for post-cyclone humanitarian relief and SME support. • Outlook: Recovery trends are evident in early 2026 as demand stabilizes and operating conditions improve nationwide.

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📈 Virtusa’s $5 Billion AI & Expansion Strategy

Virtusa CEO Nitesh Banga has detailed a strategic roadmap to scale the company into a US$ 5 billion enterprise, positioning the firm as a leader in domain-driven engineering for the AI era. • Strategic Growth Pillars: The plan balances organic growth with aggressive inorganic expansion. Recent acquisitions like Valentia Partners (regulatory/advisory), Maverick (Salesforce/Cloud), and SmartSoC (Semiconductors) are designed to broaden the technology stack and market reach. • The "Chip-to-App" Advantage: Through the SmartSoC acquisition, Virtusa is pivoting toward "chip-to-app" engineering. This end-to-end capability integrates foundational silicon engineering with cloud and enterprise applications, essential for complex AI infrastructure. • Sri Lanka’s Strategic Role: Sri Lanka remains a cornerstone of Virtusa’s global delivery network. • A new innovation hub in Colombo, partnered with British insurer CFC, underscores the country's shift from a delivery center to a hub for AI-powered insurance solutions. • The Virtusa Thrive Academy is actively upskilling local talent to meet global AI and ICT/BPM demands. • AI Transformation: The Virtusa Helio suite is the primary vehicle for embedding AI into core business processes. The focus is on "human plus agent" workflows, emphasizing desirability, feasibility, and ROI-driven viability. _Note: Growth targets and regional impacts are based on executive strategy outlines as of January 2026._

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Fitch Affirms WindForce PLC at ‘A+(lka)’; Outlook Stable 📈

• Rating Action: Fitch Ratings has affirmed WindForce PLC’s National Long-Term Rating at ‘A+(lka)’ with a Stable Outlook, reflecting its status as a leading renewable energy producer in Sri Lanka and regional markets. • Expansion & Capex: The company plans a massive LKR 40 Bn investment over the next two years for solar and wind projects. This includes Sri Lanka’s largest renewable project (100MW solar with battery storage) in partnership with Lakdhanavi. Total capacity is expected to exceed 200MW by FY28. • Financial Health: • Leverage: EBITDA net leverage is projected to spike to 6.8x in FY27 due to debt-funded capex, before moderating to 4.6x in FY28. • Margins: EBITDA margins are expected to stabilize at ~70% for FY26–FY28. • Receivables: Payment cycles from the CEB have significantly improved, dropping to 40 days from a peak of 350 days in FY23. • Key Constraints: The rating is capped by the credit profile of the Ceylon Electricity Board (CEB), which accounts for over 80% of WindForce’s EBIT. While CEB’s performance has improved, risks remain regarding cost-reflective tariff implementation and sovereign support. • Sector Impact: As a major player in power & energy, WindForce’s growth supports national decarbonization goals and reduces reliance on imported fossil fuels, though it remains highly sensitive to the financial stability of the state utility.

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## CEB Trade Unions Threaten Industrial Action Over Restructuring ⚡

Trade unions of the Ceylon Electricity Board (CEB) have warned of imminent industrial action, citing unresolved disputes regarding employee rights and the ongoing transition under the Electricity Act, No. 36 of 2024. • Core Demands: The unions are demanding a formal collective agreement to secure all existing financial and non-financial benefits before restructuring is gazetted. This includes safeguarding loans, interest concessions, and incentives. • Salary & Benefits: Key financial demands include: Integrating the Rs. 10,000 temporary allowance into basic salaries. Implementing a uniform 25% salary increase effective from January 2024. Correcting anomalies from the August 2024 salary revision and paying agreed cost-of-living allowances. • Restructuring Concerns: Unions insist on a comprehensive audit and valuation of CEB assets (land, vehicles, substations) before any transfer to new entities. They also expressed concern over the "informal" preparation of the Employee Handbook and demanded legal protections for pension and provident funds. • Operational Risks: The unions warned against announcing the restructuring effective date without a "practical contingency mechanism." They highlighted that the CEB’s current unified structure was vital for rapid recovery during recent natural disasters. • Impact: Failure to address these demands may lead to nationwide disruptions in the power sector, potentially impacting industrial stability and the broader economy. Based on formal notice sent to the Ministry of Power. 📉 ---

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📈 Union Assurance Launches 'Momentum 2026' Strategy

Sri Lanka's longest-standing private life insurer, Union Assurance, recently hosted "Momentum 2026," a premier conference at Cinnamon Grand Colombo. The event united its top-performing advisers to launch a new strategic roadmap focused on "protecting what matters most" through innovative life insurance solutions. • Strategic Focus & Benchmarking The 2026 strategy is anchored in elevating adviser capabilities to global benchmarks. It aims to deepen customer impact across key protection pillars: health, wealth, family, education, retirement, and legacy. • Financial Standing (as of Sept 2025) Market Capitalisation: Rs. 46.2 Bn Life Fund: Rs. 91.1 Bn Asset Growth: Surpassed Rs. 100 Bn in total assets during 2024, showing strong financial resilience. • Industry Leadership & Human Capital Workforce: Employs over 3,000 personnel (down from 4,300 in 2024 per recent data) with an elite agency distribution force. Expertise: Features a panel of international and local icons, including Sanath Jayasuriya and Peter D’Almeida, to sharpen leadership and technical expertise. Sector Contribution: As a subsidiary of John Keells Holdings (JKH), the company continues to drive diversification and financial security within the financial services sector. • Brand Recognition Recognized among the Top 50 Most Valuable Brands in Sri Lanka for 2025, emphasizing its role in the nation's socio-economic fabric. _Note: Financial figures for late 2025 are based on provisional interim reports._

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### Hayleys PLC Unveils Rs. 13.5 Bn "Win-Win" Capital Move 📈

Sri Lankan blue-chip giant Hayleys PLC has announced a historic capital restructuring and payout plan, marking its first rights issue since the 2009 takeover by business leader Dhammika Perera. Capital Raising & Debt Management • Rights Issue: Aims to raise Rs. 9.0 Bn by issuing 45 million new shares. • Ratio & Pricing: Offered at 3 new shares for every 50 held at Rs. 200 per share. • Objective: Proceeds will fund new investments—including an ambitious 100-outlet supermarket chain expansion—and the partial settlement of existing debt to strengthen the balance sheet. Shareholder Returns & Market Impact • FY26 Dividend: Declared an interim dividend of Rs. 6 per share, totaling a Rs. 4.5 Bn payout. • Timeline: Dividend payment is scheduled for 12 February 2026 (Record Date: 02 Feb). • Price Action: Hayleys shares surged by Rs. 30.50 (+14%) to close at Rs. 248.50 ahead of the official announcement. Sector & Financial Context • Diversification: The move supports Hayleys' vast portfolio spanning apparel & textiles, tea exports (Hayleys Plantations), and renewable energy (Hayleys Fentons). • Asset Value: Net assets stood at Rs. 131.67 per share as of Sept 2025. • Ownership: Major stakeholders include Dhammika Perera (51.01%) and the D.S. Jayasundera Trust (11.6%). _Note: The Rights Issue is subject to CSE in-principle approval and shareholder resolution at an upcoming EGM._

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Browns Beach Hotels to Delist from CSE with Rs. 30 Exit Offer 📈

• Overall Proposal: Browns Beach Hotels PLC (BBH) has resolved to voluntarily delist from the Colombo Stock Exchange (CSE), offering minority shareholders an exit price of Rs. 30 per share. This represents a premium over its last closing price of Rs. 23.20. • Financial Position: The company reported net liabilities of Rs. 6.10 per share as of September 2025. Sustained losses since 2019—driven by the Easter Sunday attacks, COVID-19, and the economic crisis—have led to a negative net asset position and an "Emphasis of Matter" on its ability to continue as a going concern. • Sector & Compliance Context: Operating in the tourism & leisure sector, BBH cited inadequate revenue projections to resolve its "Going Concern" status or resume dividend payments. The company is also currently non-compliant with minimum public holding requirements and sits on the CSE Watch List. • Ownership & Valuation: • Top Shareholders: Melstacorp PLC (41.88%) and Aitken Spence Hotel Holdings (36.62%) will facilitate the purchase of minority shares. • Fair Value: The Rs. 30 offer exceeds the independent valuation by BDO Partners, which noted an intrinsic value of negative Rs. 19.31 (DCF) and a 1-year volume-weighted average price of Rs. 18.58. • Next Steps: The delisting remains subject to shareholder approval at a General Meeting and final clearance from the Securities and Exchange Commission of Sri Lanka (SEC).

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Kerner Haus secures third management deal, lifts annual fees to Rs. 48.1 m 📈

Kerner Haus Global Solutions PLC has announced its third property management agreement, securing a commercial property in Slave Island, Colombo 02. The deal, effective 1 February 2026, marks a significant step in the company’s "asset-light" Phase 1 strategy to build recurring income. • Financial Impact: The new agreement is expected to generate an estimated Rs. 22 million in annual management fees. This brings the company’s total estimated annual fee income to Rs. 48.1 million. • Capacity Growth: The Slave Island property adds approximately 440 office seats, increasing the company's total managed capacity to 1,440 seats across three premium Colombo locations. • Strategic Focus: The facility will operate as a fully serviced office under the Kerner Haus brand, targeting the BPO, KPO, and international SME sectors. This model allows occupiers to avoid upfront capital expenditure by providing move-in-ready workspaces with integrated utilities, internet, and security. • Market Context: The property is situated within Colombo’s financial district, leveraging proximity to major banks and corporate offices. This follows a previous agreement in November 2025 for a property in Nawam Mawatha (300 seats). • Company Standing: Despite the growth in fee income, the company reported a negative net asset value of Rs. 72 per share as of September 2025. Shares closed at Rs. 648.25 (-Rs. 26). Ekta Global Ltd. remains the majority shareholder with a 63.62% stake.

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✈️ Cathay Celebrates 80 Years of Global Aviation Operations

Cathay Group has officially launched its "80 Years Together" anniversary celebrations, marking eight decades of growth since its founding in 1946. The milestone highlights the airline’s evolution into a premier global carrier and its role in connecting international markets. • Key Anniversary Initiatives The airline unveiled a special aircraft livery on an Airbus A350, featuring the iconic "lettuce leaf sandwich" design. A second retro livery is scheduled for a Boeing 747 freighter in the coming weeks, emphasizing the carrier's dual focus on passenger and logistics/cargo operations. • Strategic Investment & Vision Cathay announced a massive investment of over HK$100 billion (approx. US$ 12.8 Bn) into its fleet, cabin products, lounges, and digital innovation. This capital expenditure aims to strengthen its status as a leading international aviation hub and enhance the travel & tourism experience. • Operational Highlights • Heritage Showcase: Between 1,000 and 2,000 cabin crew and ground staff will wear vintage uniforms throughout 2026 to celebrate the brand's service history. • Service Integration: The anniversary theme focuses on moving people and supplies globally, supporting international business and supply chain connectivity. • Product Expansion: Launching a curated collection of aviation-inspired lifestyle merchandise. Based on official 2026 anniversary launch data.

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📈 Kapruka Reports Strong Q2 FY26 Performance!

Kapruka Holdings PLC has announced encouraging results for the quarter ended 30 September 2025, marking two consecutive quarters of improved operating performance. • Revenue Growth: The Group saw a 12% year-on-year (YoY) increase in revenue. • Gross Profit: Gross profit rose by 19% YoY. • Operating Performance: Most notably, operating performance improved by a significant 77% YoY, driven by disciplined execution and platform transformation. Key Strategic Drivers: • Kapruka Partner Central: This initiative is accelerating Kapruka's shift from an inventory-led model to a scalable, asset-light platform by onboarding third-party sellers and brands. It expands into new niche categories without stock-holding costs, enhancing capital efficiency. • Services Platform: Under Partner Central, Kapruka is launching a services platform to allow online booking of everyday services, expanding its market beyond products. • Cross Border Initiative: Continues to gain traction as an e-distributor for Sri Lankan brands on global marketplaces like Amazon (US, Canada, UK), strengthening USD revenue streams and international reach. Chairman and CEO Dulith Herath highlighted that these results reflect the benefits of focus and a platform mindset, strengthening Kapruka's scalability for customers, partners, and shareholders. The company remains committed to building Sri Lanka's most trusted digital commerce ecosystem with Partner Central at its core.

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LTL Holdings Clarifies COPE Findings on CEB Links & Audits ⚖️

LTL Holdings Ltd. (LTLH) issued a Right of Reply addressing COPE findings regarding its ownership and audit practices linked to the Ceylon Electricity Board (CEB). • Audit Compliance: LTLH asserts it is not an "auditee entity" for the Auditor General (AG) under the National Audit Act. However, LTLH and subsidiaries are audited twice yearly by shareholder-appointed auditors, and the AG has the right to inquire through the CEB on any related matter. • Share Dilution: The reduction of CEB's shareholding (from 63% to 35%) via transfer to West Coast Power Ltd. was part of a Government-initiated CEB debt restructuring program, not an LTLH decision. West Coast Power is also majority government-controlled. • Employee Trust: The 10% Employee Trust (later Teckpro Investments) was a decision by the original shareholders (CEB and ABB, Norway) to solve a foreign regulatory issue. CEB employees were not entitled to, nor did they receive, shares or dividends from this entity. • Power Projects: LTLH subsidiary Lakdhanavi obtains all power plants (including renewables) projects through competitive bidding tenders within the CEB's approved Long-Term Generation Expansion Plan (LTGEP), consistently offering the lowest price. • CEO: The current CEO resigned from CEB in 1997 and held no LTL shares prior to joining LTLH. He subscribed to only one subsidiary share in 2000, denying any conflict of interest.

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