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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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