Abans Finance PlcCSELK: AFSL.N0000

Interim Financial Statements for the Quarter ended 30th June 2026

· Issued by Abans Finance Plc


ABANG FINANCE PLC

INYERIM FINANCIAL STAYEMENYS

FOR THE PERIOD ENDED

SO JUNE 2O26



ABANS FINANCE PLC

2026

Rs.

Unaudited

1,464,913,980

2025

Rs.

Unaudited

1,018,861,661

Change

44%

48%

79%

37%

7%

>1000/0 2%

-3 2%

5%

32%

51%

29%

47%

74%

39%

11%

30%

5%

6%

5%

5%

1,358,495,460

(439,846,488)

917,752,817

(245,964,374)

918,648,972

95,628,135

(9,739,773)

671,788,443

89,034,559

(4,533,530)

85,888,3 62

3,494,52 7

7,295,858

84,501,029

5,145,479

6,928,80 7

1,015,327,719

(149,382,713)

768,363,758

(99,158,392)

865,945,006

(303,944,341)

(36,502,795)

(169,133,510)

356,364,360

(103,980,103)

252,384,2 57

(114,037,959)

669,205,366

(207,044,913)

(20,920,602)

(121,409,570)

319,830,281

(80,284,962)

239,545,3 19

(108,011,780)

138,346,298

138,346,298

131,533,539

131,533,539

1.88

1.79

STATEMEIIT OF PROFIT OR LOSS AND COMPREHENSIVE INCOME

Income

Interest Income Interest Expense

Net Interest Income

Fee and Commission Income Fee and Commission Expense

Net Fee and Commission Income

Net Gain /(Loss) from Trading Other Operating Income (net)

Total Operating Income

Credit Loss Expense on Financial Assets Net Operating Income

Operating Expenses Personnel Costs

Depreciation and Amortization Other Operating Expenses

Operating Profit before Taxes on Financial Services

Taxes on Financial Services

Profit before Taxation from Operations Incpme Tax Expense

Profit for the Period

Total Comprehensive Income for the Period Earnings Per Share

The figures presented above are provisional and subject to Audit.

06th August 2026 Colombo

Pagel

03 Months

Ended 30 June

ABANS FINANCE PLC STATEMENT OF FINANCIAL POSITION



June' 2026

March '2026

Change

Rs.

Rs.

(Unaudited)

(Audited)

56%

1,0 71,966,043

688,959,509

30%

62 5,380,148

479,664,558

89%

400,093,40/

212,083,868

Z7%

2,891,698,946

2,285,858,574

8%

15,759,794,371

14,652,133,950

10 0%<

255,142,289

1,647,762

0%

2,50 5,128

2,50 5,128

-21%

732,348,047

928,051,561

28°/o

841,970,7 52

657,584,956

0%

39,483,688

39,483,688

14%

159,844,018

139,80 9,649

17%

391,244,944

335,288,938

-3%

41,637,760

42,764,093

20%

297,593,13 2

248,60 3,599

12%

104,346,789

92,772,0 57

13%

23,615,049,452

20,807,2 11,890

-6%

535,945,533

567,212,6 52

13%

12,524,842,905

11,03 7,171,800

48%

3,821,274,841

2,588,695,058

5%

2,006,187,370

1,915,532,297

-31%

89,523,671

130,465,2 79

11%

78,418,546

7 0,513,552

-23%

265,199,869

342,310,832

16%

19,321,392,735

16,651,9 01,470

0%

1,321,097, 699

1,321,0 97,699

6%

2,538,284,697

2,399,938,40 0

0%

43 4,274,32 1

43 4,2 74,321

3%

4,293,656,717

4,155,310,420

13%

|

23,615,049,4S 2

20,807,2 11,890



58.26

56.39

AS AT 30TH JUNE 2026

Assets

Cash and Bank Balances Placement with Banks Repurchase Agreement Loans and Advances

Lease Rentals Receivable & Stock Out on Hire Financial Investments at Fair Value through P&L Equity Instruments at Fair Value through OCI Debt instruments at Amortised Cost

Other Financial Assets Real Estate Stock

Other Non Financial Assets Property, Plant & Equipment Intangible Assets

Right of use Assets Defered Tax Asset Total Assets

Liabilities

Due to Banks Due to Customers

£)ther Borrowed Funds Other Financial Liabilities

Other Non Financial Liabilities Retirement Benefit Liability Current Tax Liabilities

Total Liabilities

Shareholders' Funds Stated Capital Retained Earnings Other Reserves

Total Shareholders' Funds

Total Liabilities and Shareholders' Funds Commitments and Contingencies

Net Assets Value Per Share

The figures presented above are provisional and subject to Audit.

es Financia S atements are in compliance with tf:e requiremeiats of the Compaiaies Act No.07 of 20 07

BG antha inancial Officer

The Board of Directors is responsible for the Financial Statements. Signed for and on behalf of the Board by,



Director

06th August 20 26 Colombo

Page 2

Director

ABANS FINANCE PLC

STATEMENT 0F CHANGES IN EQUITY

Stated Capital

Retained Revalaution Statutory Earnings Reserve Reserve

Fair Value Regulatory

Reserve LO SS AHowance Resei ve

Total

Rs,

Rs. Rs. R.s.

Rs.

Rs.

Rs.

Balance as at 01 April 2025 NeI Pt ofi t for the Period

1,32 1,O97,699 1,7 41,428, 0 9 8 70, 068, 185 3 21,42 7,0 06

131, S3 3,5 34

4S,442, 2 3 3 3,502,463, 2 22

13 1,533, S 34

"1ransfer fruni Regu]atoi'}' Risl‹ Allowanse Yes ei'v e Balarices as at 3 0 June 2 025

Balance as at 01 April 2026



Balances as at 3 0 June 2026

06th August 20? fi Coloinbo

(4H,44 2,233)



1,321,097,699 1,921,403,865 70,06B,185 321,427, 0 06 3,633,996,757

1,321,097,699

2,399,936,399

67,567,435

364,282,158

2,424, 728

4,155,310,419

138,346,2BB

138,346,298

1,32 1,097,699 2,53B,204,696 67,567,435 364,2 82,158 2,424, 72d - 4,293,656,716

P age 3

ABANS FINANCE PLC

CASH FLOW STATEMENT



30th June 2026

30th June 2025

Rs.

Rs.

252,384,257

239,5 45,315

18,248, 675

7,636,998

1,80 5,23 1

1,491,912

16,448,889

11,791,692

109,0 27,217

1,993,669

9,366,87 1

7,041,008

149,382,713

99,158,39 2

(3,494,527)

(5,145,479)

9,0 00,0 00

4,749,999

562,169,3 26

368,263,506

(639,148, 144)

5,923,227

(1,192,372,0 25)

(974,450,044)

(215,749,133)

(10,276,698)

(20,034,369)

(18,77 3,217)

1,487,671,10 5

690,830,42 2

52,410,567

338,871,762

(40,941,608)

(14,143,389)

(5,994,281)

386,245,569

(29,202,997)

(28,761,028)

(1,095,0 06)

(3,731,999)

(202,723,653)

(37,319,382)

(239,015,937)

316,433,159

(74,204,68 1)

(12,235,S02)

(678,895)

(452,599)

(136,041,9 04)

(1,750)

(829,7 S7,098)

(496,064,782)

(1,040,682,5 78)

(508,754,634)

16 0,363

(49,999,00 0)

1,338,40 0,0 00

(185,748,548)

(123,594,912)

(36,560,786)

(14,399,185)

1,066,252,02 9

(137,994,097)

(213,446,486)

2,156,059,963

(330,3 15,578)

1,263, 673,2 95

1,942,613,3 77

933,357,717

FOR THE PERI0D ENDED 30TH JUNE

Cash Flows From / (Used in) Operating Activities Profit Before Income Tax Expense

Adjustments for

Depreciatlon

Amortisation of Intangible Assets Amortization of Right of use Assets Interest Expense on Borrowings Interest Expense on Lease Liability Impairment Charge for the Period Profit from Sale of Unit Trust Provision for Defitied Benefit Plans

Operating Profit before Working Capital Changes

(Increase) / Decrease in Loans and Advances

(Increase)/Decrease in Lease Rentals Receivable & Stock out on hire (Increase)/Decrease in Other Financial Assets

(Increase)/Decrease in Other Non Financial Assets Increase/(Decrease) in Amounts Due to Custoiners Increase/(Decrease) in Other Financial Liabilities (Decrease) /Increase in Other Non Financial Liabilities

Cash Generated (used in)/ from Operations

Interest Expense Paid

Retirement Benefit Liabilities Paid Taxes Paid

Dividends Received

Net Cash (Used in) Operating Activities

Cash Flows from / (Used in) Investing Activities Acquisition of Property, Plant and Equipment Acquisition of Intangible Assets

Proceeds from Sales of Property, Plant & Equipment

Cash Flow (used in)/from Fixed Deposits Sale of Debt Instruments

Net Cash Flows (Used in)Investing Activities

Cash Flows from / (Used in) Financing Activities Cash Inf1ow from Bank Borrowings

Cash Outflow Bank Borrowings Cash Inflow from Other Borrowings

Cash outflow from Other Borrowings Lease Capital Paid

Net Cash Flows from/(Used in) Financing Activities Net Decrease in Cash and Cash Equivalents

Cash and Cash Equivalents at the beginning of the year Cash and Cash Equivalents at the end of the period



06th August 20 26 Colombo

ABANS FINANCE P£C ANALYSIS OF FINANCIAL INSTRUMENTS BY MEASUREMENT BASIS

Amortisea cost

Financial Investment Equity Instruments -FYOCI Toat

As at

Cash and Bank Balances

Placement with Banks Repurchase Agreements Loans and Advances

Lease rentals receivable & Stock out on hire

Financial Investments at Fair Value through P&L Equity instruments at fair value through OCI Debt instruments at amortised cost

Other financial assets Total Financial Assets

31.03.Z026



30.06.Z026



1,07t,966,043

625,380,148

400,093,407

2,891,698,946

15,759,794,371

73Z,34B,047 B41 970,75Z

22 323 251,714'

30.06.2D26

31.03.2026

30.06.Z026

Rs.

255,l4Z,289

1,647,762

2,505,128

_



1 647 762

31.03.2026

30.06.2026

Rs.



1,071,966,043

6Z5,3B0,14B

400,093,407

2,891,698,946

15,759,794,371

Z55,t42,2B9



2,50S,1Z8

732,348,047

B41 970,752

2 505 128

22,580 899 130

6BB,959,509

479,664,558

212,083,86B

2,ZBS,858,574

14.652,133,950

928,05t,561

657 584 956

19 904 336 976

31.03.2026

Rs.

688,959,509

479,664,5 58

Z12,083,868

2,285,858,574

' 14,652,133,950

1,647,762

2,505,128

9Z8,051.561

19,908,489,866



657584,956

30.06.20Z6

3L03.Z026

Rs.



S35,945,533

567,212,652

IZ, S24,B4Z,90 S

11,037,171,800

3,821,274,841

2,588,695,058

2006187370

1 91fi 53Z Z97

188B82S0649

16,10B 611 B07

Liabilities



Due to Customers

Debt Instruments Issued

& Other borrowed funds Other Financial Liabilities

Total Financial Liabilities

FVOCI - Fair Value Through Other Comprehensive Income FVP&L - fair Value Through Profit or Loss

Total

30.06.2026





Rs.

S3S,945,53 3

567,212,652

12,524,842,905

11,037,171,800

3,821,274,841

2,588,69 5,0 5B

Z0D6187370

1 9 t5,532 297

18,888,250649

16 108 611 807

Page 5

ABANS FINANCE PLC FINANCIAL REPORTING BY SEGMENT

Leasing

hire purchase

Term Loans

Others

Total

20Z5

Rs.

Q44,SS1,279

81,774,537

926,325,816

(202,890,677)

(1,504,500)

(62,794,205)

659,1?6,434

'I 0,7 0fi,92 3,561

10,708,923, SG1

73,257,433

7:3,2S7,433

(503,G21)

1,558,447

2026

Rs

2,932,106

689,259

3,621,365

15,686, S36,937

15,656,53 6,937

2026

Rs.

1,199,243,OOH fi9,3 71,694

1,288,614,701

(33 3,690,60H)

(5,353,000)

(115,299,759)

834,071,334



2025

2026

Rs

R1

35,745

106,893,635

2,2 27,522

4,SE3,7S6





2,263,267

111,457,391



(61,550,3 04)



1,033,00 0

(256,403)

(33,579,33 3)

1,735,615

17,360,754

1,771,250

2,P91,G98,04G

1,771,250

2,091,698,946

FOR THE PERIOD ENDED 30 IUNE

Interest Incoine



Fee Based Income R Others Unallocuted Iincome

Total Revenue

Interest Expenses

I'ee Baxecl Expenses & f)thers Inipairrnent Reversal / (Allon anre) Net Operating Income tJnallocatecl ExJ9enses

Profits/ (Loss) before Tax Income Tax expenses

Net Profit /(Loss) for the period Other Comprehensive lncome

'I"otal Coinprehensive Incoine for the Perioci

Segment Assets Unallocated Assets Total Assets

Unallocated liabilities Total Liabilities

2025

Rs

4S,3 tJ5,040

3,198,057

2026



d9,426, 711

1,0lJ3,42G

10,790,385

61,220, S22

(42,546,2 79)

(5,419,774)

48,503,097

(2W,087,1T7

465,000

(1,469,345)

22,411,635

1,264,737,?60

12,954,469

2,012,963,885

1,264,737,360

2,01Z,963,685

2025

Rs.

27,860,75 3

1,8 34,443

12,074,286

2026

Rs.

t,358,49S,460 95,C2S,13 W

10,790,385

Z0Z5

Rs.

9t 7,7?2,P17

59,034,559

12,0 74,286

1,018,861,662

(245,964,374)

(4,S13,W31)

(99,158,392)

669 225 362

4t,769,482

(17,730,3 3 0)

(3,459,03 i )

(34,638,4 39)

},464,9j 3,980

(439,846,458)

(9,"/39,775)

(149,382,713)

(14,058,322)

1,614,490,630

865,945,004

(613,560,74 d) (429,6Ca0,047)

252,384,255 2)9,565,315

(114,037,959) (1 0H,011,7H0)

138,346,298

131,553,539

138,346,298

131,553,539

2 0,664,457,202

2,9W0,592,250

1:3,5H9,922,800

53,845,1G7

14 43 67 967

1,614,490,630

23,615,049,452

19,321,?92,7?5 I0,'209,771,212

19,321,392,735

10,909,771,212

Page 6

ABANS FINANCE PLC

NOTES TO THE FINARICIAL STATEMENTS

FOR THE PERIOD ENDED 30 JUNE 2026

(a) . BASIS OF PREPARATION

These Interim Financial Statements have been prepared in accordance with Sri Lanka Accounting Standard LKAS 34 Interim Financial Reporting , and present information required by Listing Rules of the Colombo Stock Exchange.

The accounting policies followed in the preparation of these financial statements are the same as those ured in the audited financial statements for the year ended 31 March 2026.

These Financial Statements are provisional and subject to audit.

(b). EVENTS AFTER THE REPORTING DATE

There were no events after the reporting date which require disclosure.

  1. INTERIM DIVIDEND

    On 21 May 2026, the Company paid an interim dividend of Rs. 2.72 per ordinary share in respect of the financial year ended 31 March 2026. The total dividend paid amounted to Rs.200,445,425.

  2. DEBENTURE ISSUE

During the period, the Company successfully issued senior unsecured redeemable debentures amounting to Rs.1,338,400,000 on 30th April 2026.

The debentures carry an fixed interest rate of 12.50% p.a value amounting Rs.1,336,380,000 and floating coupon rate of AWPLR+2.00% p.a.value amounting Rs.2,020,000 and interest paid on periodically and capital paid at maturity after 5 year. The proceeds of the issue will be utilized for accelerating the expansion of the Company's lending portfolio in alignment with its future growth strategy.

( I) Utilization of funds raised from debenture issue

The details of debenture issue proceeds utilization as at 30 June 2026 is as foI|ows,











no ft1ty.wNtlred lwdvdttgwhene

Expansion of the lending portfolio



LKR 1.3 Bn

Over a period of 12 months fom the Date of Aflotment

LKR 1.3 Bn

100%

LKR 1.2 Bn

90%

Remaining . balance 10st has been invested in fixed deposits

(FDs).

(e). CREDIT RATING

A- (Ika) /StabIe, by FITCH Ratings Lanka Ltd.

(f)(i) RELATED PARTY TRANSACTIONS

the Company carried out transactions with related entities in the ordinary course of its business with the parties who are defined in Sri Lanl‹a Accounting Standard No.24 as Related Party parties details of which are reported below on significance basis. Such transactions are based on the assessment of risk and pricing model of the Company and is comparable with what is applied to transactions between the Company and its unrelated customers. Outstanding balances as at the period end are unsecured, interest free, and due on demand. There have been no guarantees provided or received for any related party receivables or payables.

  1. The Parent

    Abans PLC owns 50.22% (2025- 50.22%) shareholding of the Company.

  2. Recurrent Transactions with Abans Auto (Private)Limited

    Name of the Related Party

    Abans Auto (Pvt.)Ltd

    Relationship

    Affiliate Company

    Nature of Transaction

    Purchase of Motorcycles for Finance Leases

    Aggregate value of Related Party Transactions for the

    period ended

    Rs.303,121,786

    Aggregate value of Related Party Transactions as a % of Total Loan Disbursements for the period

    7.15%

    Terms and Conditions of the Related Party

    Transactions

    Usual Terms available to the general public

    Page 7



    ABANS FINANCE PLC

    NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 30 JUNE 2026

    Financial Instruments Recorded at Fair Value

    The following is a description of how fair values are determined for financial instruments that are recorded at fair value using valuation techniques. These incorporate the Company's estimate of assumDtions that a market participant would make when valuing the financial instruments.

    The unit trust investments are valued based on the market value which is published by the unit trust itself on daily basis.

    1. Determination of Fair Value and Fair Value Hierarchy

      The Company uses the following hierarchy for determining and disclosing the fair value of financial instruments by Valuation techniaues. Level 1 :Quoted (unadjusted prices in acti've markets for identical assets or liabilities in the active Market.

      Level 2: Valuation technique using observer able inputs: Quoted prices for similar assets and liabilities in active markets or auoted prices for identical or similar assets and liabilities in active markets and are valued using models where all significant inputs are observable.

      Level 3: Valuation techniques wlth significant unobservable inputs: assets and liabilities valued using valuation technio ues where one or more significant inputs are unobservable.

    2. Assets and Liabilities Measured at Fair Value - Fair Value Hierarchy

The following table shows an analysis of financial instruments recorded at fair value by level o* the fair value hierarchy in to which the fair value measurement is categorized.

As at 30 June 2026

Financial Assets

I*-inancial Investments at Fair Value through P&L

Level 1

Rs.

Level 2

Rs.

Level 3

Rs.

Total Rs.

Investment in Unit trust

255, 142,289

255,142,289

Equity Instruments at Fair Value through OCI

Unquoted Eauities

2,505, 128

2,505,128

Total Financial Assets measured at fair value

-

2,505,128

257,647,417

Non Financial Assets

Freehold lands (included under Property, Plant& Equipment)

121,465,000

121,465,000

Total Non - Financial Assets measured at fair value

121,465,000

121,465,000

As at 31 March 2026

Level 1

Level 2

Level 3

Total

Rs.

Rs.

Rs.

Rs.

Financial Assets

Financial Investments at Fair Value through P&L

Investment in Unit trust

1,647,762

1,647,762

Equity Instruments at Fair Value through OCI

Unquoted Equities

2,505128

2,505,128

Total Financial Assets

1,647,762

-

2,505,128

4,152,890

Non Financial Assets

Freehold lands (included under Property, Plant& Equipment)

121,46S,000

121,465,000

Total Non - Financial Assets measured at fair value

-

121,465,000

121,465,000

Page 8



ABANS FINANCE PLC

NOTES TO THE FINANCIAL STATEMENTS FOR THE PERJOD ENDED 30 JUN£ 2026

  1. TRADED PRICE PER SHARE

    03 Months Ended

    30 June 2026

    03 Months Ended 30

    June 2025

    Highest

    Rs. 110.00

    Rs. 65.00

    Lowest

    Rs. 82.90

    Rs. 37.10

    Closing

    Rs. 100.00

    Rs. 64.80

  2. MARKET CAPITALIZATION

    Last Traded Price (Rs.) Market Capitalization (Rs.)

    Float Adjusted Market Capitalization (Rs.)

  3. SHARES HELD BY PUBLIC

Public Share holding as at 30 June 2026 is, 7.54%

Number of Public Share Holders as at 30 June 2026 is, 1,134

102.25

7,369,3 17,100

SSS,735,400

(k). SHARES HELD BY DIRECTORS

30-Jun-26

Name of The Director

No.of Shares

(%)

MR. HIRAN CHAMINDA EMBULDENIYA

NIL

NIL

MR, W B W M R A M T G ALUWIHARE

NIL

NIL

MR. KALUGAMAGE JOHN CECIL PERERA

NIL

NIL

MR. PASAN THAMINDA VVANIGASE KARA

NI L

NIL

MS. SHARING CHAMALKA KULASINGHE

NIL



MR. SALLUKKALIGE DANUSHKA INDRAMAL DE SILVA

NIL

NIL

MR. YUDHISHTRAN KANAGASABAI

N L

NIL

(Ij. TWENTY LARGEST SHAREHOLDERS

Name of The Shareholder

30-Jun-26

No.of Shares

(%)

1 ABANS PLC

37,010,472

50.22

2 IRONWOOD INVESTMENT HOLD ING PVT LTD

30,740,406

41.71

3 LOGIRITE (PRIVATE) LIMITED

983,142

1.33

4 ABLE INVESTMENTS (PRIVATE) LIMITED

892,818

1.21

5 MISS. A.H. MATHEW

626,349

0.85

6 MR. M.M. ROCHE

626,348

0.85

7 MR. K. KUNENTHI RAN

516,832

0.70

8 MR R. PESTONJEE

220,660

0.30

9 MRS. S. DUBASH

213,039

0.29

10 AB SECURITAS (PRIVATE) LIMITED

159,428

0.22

11 CLEANTECH PVT LTD

159,428

0.22

12 MES A B COLD STORAGE (PVT) LIMITE D

159,239

0.22

13 MR. I. SABARATNAM

94,085

0.13

14 MRS. A. PESTONJEE

80,000

0.11

15 MRS. H.L SALGADO (DECEASED)

66,600

0.09

16 MR. G.C. GOO hETILLEKE

48,105

0.07

17 MRS. B.M.N.N.R. BASNAYAKA

36,576

0.05

18 MRS. W.G.C. DILRUKSHI

36,050

0.05

19 DR. K. POOLOGASUNDRAM

36,000

0.05

20 SAMPATH BANK PLC/MR. ABISHEK SITHAMPALAM

31,882

0.04

72,737,459

98.70

OTHERS

955,7 12

1.30

Total

73,693,171

100.00

Page 9

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