Financial Statements
Statement of Changes in Equity
| Year ended 31 July 2023 | Revaluation reserve LKR |
Accumulated reserves LKR |
Total LKR |
| Balance as at 31 July 2021 | 1,461,711,152 | 1,484,660,520 | 2,946,371,672 |
| Net surplus for the year | – | 788,423,744 | 788,423,744 |
| Defined benefit plan actuarial losses – net of tax | – | (27,883,367) | (27,883,367) |
| Revaluation surplus on property, plant and equipment – net of tax | 445,772,809 | – | 445,772,809 |
| Balance as at 31 July 2022 | 1,907,483,961 | 2,245,200,897 | 4,152,684,858 |
| Net surplus for the year | – | (514,494,548) | (514,494,548) |
| Defined benefit plan actuarial losses – net of tax | – | (22,112,537) | (22,112,537) |
| Revaluation surplus on property, plant and equipment – net of tax | 60,157,739 | – | 60,157,739 |
| Balance as at 31 July 2023 | 1,967,641,700 | 1,708,593,813 | 3,676,235,513 |
The Accounting Policies and Notes 1 to 20 form an integral part of the Financial Statements.