📈 ARPL: BUY Signal (7/10) – Financial Results For the Year End

📌 Key Takeaways

• 💰 Cash Dividend: Final dividend of 100% (Rs. 10/- per share) declared.
• 📈 Profit Turnaround: Switched from a loss of Rs. 546.452 million in 2024 to a profit of Rs. 1,176.961 million in 2025.
• 📅 AGM Date: Annual General Meeting scheduled for December 24, 2025.
• 📊 Sales Increase: Sales-net increased from Rs. 24,773.123 million to Rs 27,406.657 million, showing a growth in revenue.
• 💪 Gross Profit Improvement: Gross profit significantly improved from Rs. 4,501.501 million to Rs. 6,607.423 million.
• 📉 Finance Costs Reduction: Finance costs decreased from Rs. 1,224.306 million to Rs. 450.049 million.
• ✅ EPS Improvement: Earnings per share improved from a loss of Rs. 15.81 to a profit of Rs. 34.05.
• 🏦 Total Assets Growth: Total assets increased from Rs. 14,303.229 million to Rs. 15,727.740 million.
• ✅ Equity Increase: Total equity increased from Rs. 3,777.567 million to Rs. 4,409.978 million.
• 🧾 Trade Receivables Increase: Trade receivables increased from Rs. 4,977.952 million to Rs. 5,700.521 million.
• 💸 Cash Position Improvement: Cash and cash equivalents increased from Rs. 159.529 million to Rs. 985.207 million.

🎯 Investment Thesis

Based on the significant improvement in profitability, strong cash dividend, and positive financial metrics, a BUY recommendation is warranted. The company has successfully turned around its performance, indicating effective management and a promising outlook. The increased EPS and overall financial health make it an attractive investment.