B Mirror Report: Summit Alliance Port Limited (SAPORTL), a listed company on the stock market, has published its unaudited consolidated financial statements for the second quarter of the 2025–26 fiscal year (October–December 2025).

According to the disclosed report, although the company’s earnings per share declined during the period, a positive growth was observed in operating cash flow.

As per the report, the company’s consolidated earnings per share (EPS) for the October–December 2025 quarter stood at Tk 0.37, compared to Tk 0.73 in the same period of the previous year (October–December 2024). This indicates a significant year-on-year decline in EPS in the second quarter.

In the first six months of the current fiscal year, from July to December 2025, the company’s consolidated EPS stood at Tk 0.96. In the corresponding period of the previous fiscal year (July–December 2024), EPS was Tk 1.52, showing that earnings also declined on a half-yearly basis.

However, an improvement was noted in cash flow from operating activities. During the July–December 2025 period, the company’s consolidated net operating cash flow per share (NOCFPS) stood at Tk 1.88, compared to Tk 1.52 in the same period of the previous year.

The company’s net asset value per share (NAVPS) declined slightly. On a consolidated basis, the NAV per share stood at Tk 34.47 as of December 31, 2025, whereas it was Tk 35.67 as of June 30, 2025.

Explaining the reasons behind the fluctuation in earnings, the company stated that the net profit of its associate company, Container Transportation Services Limited (CTSL), declined during the period compared to the same time last year. The decrease was mainly due to a reduction in container handling volume, a fall in freight rates, and the exclusion of cash dividend income amounting to Tk 17.32 crore (Tk 173.25 million) received from the associate company from the consolidated accounts in accordance with IFRS-10, which resulted in a lower consolidated EPS.

Additionally, the company noted that the payment of cash dividends by both Summit Alliance Port Limited and its associate company, Container Transportation Services Limited, led to a decline in net asset value per share in both consolidated and separate financial statements.

On the other hand, regarding the increase in operating cash flow, the company explained that higher container handling volumes boosted revenue income, which helped improve Summit Alliance Port Limited’s operating cash flow per share. Furthermore, increased collections from customers of the associate company CTSL strengthened the consolidated operating cash flow per share.