Asia Siyaka Commodities PlcCSELK: ASIY.N0000

Errata to the Interim Financial Statements for the Quarter ended 30th September 2025

Jan 5, 2026 at 3:38 AM UTC · Issued by Asia Siyaka Commodities Plc

COMMODITIES .PLC.

31" December 2025

Ns..Nitupa Perera

Chief Regulatory Officer Cotorribo Stock Exchange r 04 -01, West Block

World Trede Cener, Echbldn Square Cotom'bo'01'..

Asja SIya1‹e C.ommodjzjea.PLC.(".the Company*) - Err4ta to the Interim Financial Statements.for the periods ended S1".NgFC3 2025;.30*' June 2025› and.30!"Septombar 2035

We regret to inform. that.thera h'as. deen a.correctio.n to. the Net.Asset Value and Earnings per Share dsclosur•s of the Interim. Financial Statam'en1s..of the..Company {page 2 and 3 respectively) .for the parieds.ended 3q^! /grñb 2025,.30" k‹r e z'325 and 3A" Sepembaf 2025.

The corrected Inform»tton is set out.delow:

'Groiz'p' Earnings Per Shere.'(EPSj

We aoknowiedge.thaf the'EPS..calculation was incorrect and.the correct figures. she.uld reed as fo'flows:

Period.

Incorrect Group. EPS , 'Correct Gfou EPS'

QuaRer CumutatiVe'' ':Quer'tef

0:14

0.14

| 0.2O.

'31'stPI0rch202S o"Juna2025 3O"September2025

:0.79

CumuWti.

0:62

0.14

| 0.35

0.17

| 0.23

0.17

| 0.40

We ragret this error and canfirm comptianceJn future Financial Stmemencs.

Gtoup Ne.t Assets por Share (NAV}

We further noted thaf tha NAV was incomectly stated and the correlf uraa..shoud read ss follows:

Incortact a roop NAV Correct Group NAV

5.43

5,37

5.86

30a June'2025

5.9z

31 I•tarah k02S

.Penod

The errof wes identified and corrected .in the. Interim Financial Stetement9. for the p.eriod ended 30" September 2025,

R.E. M

Senior V

esidenf - Finance

Tel: +94 T1 46007£0,.+94. 1 T 2¿.78T46 | FuX: +94 1 2678T45

ASIA SIYAKA COMMODITIES PLC INTERIM FINANCIAL STATEMENTS 30 September 2025

Dear Shabeholders

For tha qmatter ended 30 Septe mber 2025

I am pleased to present the company's financial performance for the six months ended 30 September 2025. Despite a difficult operating environment while experiencing pressure on the top line, the Group performance remained strong due to our long team commitment to sustainable growth.

The consolidated Profit After Tax for the period of Rs. 90.7 Mn is lower compared to the previous yea s Rs. 110.8 Mn. This is primarily due to the loss recorded by Agrione Solutions (Pvt) Ltd, one of the Gr oup's subsidiu lies which staned operations in April 202d. However, the Asia Siyaka G coup consisting of Asia Siy0 ka Commodities and Asia Siyaka Warehousing (Pvt) Ltd delivered a strong perform once with a PAT n cFease of 8. 996 across its core business segments.

We remain confident that Agrione Solutions (Pvt) Ltd performance wilt improve significantly in the second half of the year, contributing positively to the Group's overall profitability.

The Board remains conf dent in tne Group's overall financial stability and its positive outlook

for the future.

A.R. Cooke Managing Director 13 November 2025

ASIA SIYAKA COMMODITIES PLC
STATEMENT OF FINANCIAL POSITION
	GROUP		COMPANY
	Unaudited	Audited	Unaudited	Audited
AS AT	30.09.2025	31.03.2025	30.09.2025	31.03.2025
	Rs.	Rs.	Rs.	Rs.
ASSETS
Non Current Assets
Property, Plant & Equipment	1,250,042,837	1,191,092,610	18,014,303	13,792,497
Intangible Assets	3,002,005	5,036,889	3,002,005	5,036,889
Right of Use Asset	202,487,908	174,890,592	42,275,748	48,866,131
Investments	-	-	445,250,000	368,750,000
Other Non-Current Financial Assets	5,126,580	6,171,931	5,126,580	6,171,931
Investment Property	755,727	755,727	755,727	755,727
Deferred Tax Asset	105,218,895	91,382,968	84,758,737	78,844,621
	1,566,633,952	1,469,330,717	599,183,100	522,217,798
Current Assets
Inventories	1,259,730,889	289,786,772	1,895,757	1,814,696
Trade Receivables	1,417,247,473	731,464,726	982,128,536	653,309,788
Loans & Advances	1,800,189,153	1,166,239,104	1,800,189,152	1,166,239,104
Other Current Financial Assets	6,236,143	6,999,477	6,202,828	6,994,402
Other Receivables, Prepayments and Advances	358,224,110	256,116,960	27,687,215	51,390,541
Short Term Investments	86,920,767	236,135,207	86,920,767	84,415,497
Cash and Cash Equivalents	846,179,358	580,176,408	793,896,509	620,998,093
	5,774,727,893	3,266,918,654	3,698,920,764	2,585,162,122
Total Assets	7,341,361,845	4,736,249,371	4,298,103,864	3,107,379,919
Capital and Reserves
Stated Capital	100,000,000	100,000,000	100,000,000	100,000,000
Revaluation Reserves	622,313,935	622,313,935	-	-
Revenue Reserves	735,848,418	691,687,926	524,195,501	511,276,375
Equity Attributable to Equity Holders of the Parent	1,458,162,353	1,414,001,861	624,195,501	611,276,375
Non-Controlling Interests	177,329,342	130,536,730	-	-
Total Equity	1,635,491,695	1,544,538,591	624,195,501	611,276,375
Non Current Liabilities
Retirement Benefit Obligation	103,285,903	94,742,232	86,031,137	78,476,138
Deferred Tax Liability	304,189,066	308,359,340	1,247,759	146,642
Lease Liability	143,416,782	106,824,634	34,778,444	41,341,264
	550,891,751	509,926,206	122,057,340	119,964,043
Current Liabilities
Trade Payables	2,002,903,339	1,272,937,847	2,153,746,549	1,048,979,035
Interest Bearing Borrowings on Client Financing	2,915,060,628	1,190,820,000	1,287,000,000	1,160,000,000
Sundry Creditors including Accrued Expenses	165,821,630	122,969,615	85,561,367	86,817,118
Lease Liability	31,068,183	34,148,798	12,267,117	10,935,969
Income Tax Payable	24,982,645	23,601,777	12,220,806	20,171,980
Bank Overdraft	15,141,974	37,306,537	1,055,184	49,235,399
	5,154,978,399	2,681,784,574	3,551,851,023	2,376,139,500
Total Liabilities	5,705,870,150	3,191,710,779	3,673,908,363	2,496,103,544
Total Equity and Liabilities	7,341,361,845	4,736,249,371	4,298,103,864	3,107,379,919

- - - - Net Assets per Share (Rs.) 5.61 5.44 2.40 2.35 These financial statements are in compliance with the requirements of the Companies Act No 7 of 2007 Sgd. R.E. Munasinghe Senior Vice President - Finance The Board of Directors is responsible for the preparation and presentation of these financial statements. Signed on behalf of the Board by Sgd. Sgd. A.R. Cooke Y. Kuruneru Director Director December 31, 2025

ASIA SIYAKA COMMODITIES PLC
STATEMENT OF COMPREHENSIVE INCOME
	GROUP					COMPANY
For the period ended 30 September	2025	2024	2025	2024	Variance %	2025	2024	2025	2024	Variance %
	Quarter	Quarter	Cumulative	Cumulative		Quarter	Quarter	Cumulative	Cumulative	Variance %
	Rs.	Rs.	Rs.	Rs.		Rs.	Rs.	Rs.	Rs.
Gross Revenue	805,788,585	300,041,742	1,797,639,381	592,717,821	203	220,913,940	215,543,855	425,222,230	437,772,931	(3)
Cost of Sales	(414,638,516)	(143,902)	(1,074,951,670)	(243,038)	442,198	(296,703)	(143,902)	(462,645)	(243,038)	90
Net Revenue	391,150,069	299,897,840	722,687,711	592,474,783	22	220,617,237	215,399,953	424,759,585	437,529,893	(3)
Other Income and Gains	25,869,936	3,440,040	30,917,714	6,613,401	368	6,483,483	4,550,001	12,583,873	35,202,809	(64)
Selling & Distribution Costs	(28,281,942)	(19,763,013)	(48,991,272)	(38,124,201)	29	(19,717,637)	(18,511,353)	(37,794,915)	(35,578,473)	6
Administrative Expenses	(244,853,070)	(166,185,923)	(478,029,362)	(331,792,529)	44	(119,764,804)	(103,546,230)	(232,972,518)	(205,642,730)	13
Finance Cost	(57,333,181)	(28,152,106)	(93,429,999)	(65,437,093)	43	(31,404,723)	(29,173,045)	(60,342,137)	(68,038,568)	(11)
Finance Income	4,366,960	1,098,188	7,081,121	2,603,884	172	3,683,395	1,085,016	6,389,363	2,576,337	148
Profit/(Loss) Before Tax	90,918,773	90,335,026	140,235,913	166,338,245	(16)	59,896,951	69,804,342	112,623,251	166,049,268	(32)
Income Tax Expense	(37,844,658)	(32,085,911)	(49,482,810)	(55,509,309)	(11)	(25,971,362)	(25,002,427)	(39,904,123)	(41,968,710)	(5)
Profit/(Loss) for the Year	53,074,115	58,249,115	90,753,104	110,828,936	(18)	33,925,589	44,801,915	72,719,128	124,080,558	(41)
Attributable to:
Equity Holders of the Parent	60,995,450	-	103,960,492	-
Non-Controlling Interests	(7,921,335)	-	(13,207,388)	-
	53,074,115	-	90,753,104	-
Other Comprehensive Income
Actuarial Gain/(Loss) for the year	-	-	-	-		-	-	-	-
Income Tax Effect	-	-	-	-		-	-	-	-
Other Comprehensive Income for the year, net of tax	-	-	-	-		-	-	-	-

Total Comprehensive Income for the year, net of tax	53,074,115	58,249,115	90,753,104	110,828,936	(18)	33,925,589	44,801,915	72,719,128	124,080,558	(41)
Attributable to:						0.13 0.17 0.28 0.48
Equity Holders of the Parent	60,995,450	-	103,960,492	-
Non-Controlling Interests	(7,921,335)	-	(13,207,388)	-
	53,074,115	-	90,753,104	-
Basic Earnings Per Share (Rs.)	0.23	0.22	0.40	0.43

622,313,935
-
-
-
-
-
-
622,313,935

691,687,926
-
103,960,492
-
-
103,960,492
(59,800,000)
735,848,418

1,414,001,861
-
103,960,492
-
-
103,960,492
(59,800,000)
1,458,162,353

130,536,730
60,000,000
(13,207,388)
-
-
(13,207,388)
-
177,329,342

1,544,538,591
60,000,000
90,753,104
-
-
90,753,104
(59,800,000)
1,635,491,695

ASIA SIYAKA COMMODITIES PLC STATEMENT OF CHANGES IN EQUITY

	STATED CAPITAL Rs.	REVALUATION RESERVES Rs.	ACCUMULATED PROFITS Rs.	TOTAL Rs.	NON - CONTROLLING INTEREST Rs.	TOTAL EQUITY Rs.
GROUP As at 01 April 2024	100,000,000	622,313,936	600,332,013	1,322,645,949	-	1,322,645,949
Net Profit for the period	-	-	110,828,936	110,828,936	-	110,828,936
Revaluation Reserve Transfer	-	-	-	-		-
Other Comprehensive Income	-	-	-	-	-	-
Total Comprehensive Income	-	-	110,828,936	110,828,936	-	110,828,936
Dividend Paid	-	-	(65,000,000)	(65,000,000)	-	(65,000,000)
As at 30 September 2024	100,000,000	622,313,936	646,160,949	1,368,474,885	-	1,368,474,885
As at 01 April 2025 Non-Controlling Interests Net Profit for the period Revaluation Reserve Transfer Other Comprehensive Income	100,000,000 - - - -
Total Comprehensive Income Dividend Paid	- -
As at 30 September 2025	100,000,000
						TOTAL EQUITY
COMPANY						Rs.
As at 01 April 2024 Net Profit/(Loss) for the period Other Comprehensive Income
Total Comprehensive Income Dividend Paid
As at 30 September 2024

STATED

CAPITAL

Rs.

ACCUMULATED

PROFITS

Rs.

100,000,000

426,487,394

124,080,558

(65,000,000)

485,567,952

526,487,394

124,080,558

(65,000,000)

585,567,952

100,000,000

511,276,373

72,719,128

(59,800,000)

524,195,501

611,276,373

72,719,128

(59,800,000)

624,195,501

As at 01 April 2025

Net Profit/(Loss) for the period Other Comprehensive Income Total Comprehensive Income Dividend Paid

As at 30 September 2025

ASIA SIYAKA	COMMODITIES PLC
STATEMENT OF CASHFLOWS
	GROUP			COMPANY
For the period ended 30 September	2025		2024	2025		2024
	Rs.		Rs.	Rs.		Rs.
CASH FLOW FROM/(USED IN) OPERATING ACTIVITIES Profit before Income Tax Expense	140,235,913	166,338,245	112,623,251	166,049,268
Adjustment for: Depreciation/Amortization	45,198,226	39,012,107	3,887,518
Depreciation - Right of Use Asset	18,706,808	4,273,709	6,590,383
Provision for Retiring Gratuity	8,751,502	7,779,000	7,555,000
Finance Income	(4,366,960)	(2,603,884)	(3,683,395)
(Gains)/Loss on Sale of Property, Plant and Equipment Dividend Received Provision/(Reversal) for Impairment of Loans and Advances	(21,636,237) -10,810,040	(625,576) -12,000,000	(552,542) -10,800,000
Unit Trust Investment Income	(2,505,269)	-	(2,505,269)
Finance Cost	93,429,999	65,437,093	31,404,723
Operating Profit before Working Capital Changes	288,624,023	291,610,694	166,119,668
Changes in Inventories	(969,944,117)	(103,097)	(81,061)	(103,097)
Changes in Trade and Other Receivables	(792,597,594)	(133,029,381)	(306,009,189)	(102,078,966)
Changes in Loans and Advances	(644,760,089)	23,956,187	(644,750,048)	23,956,187
Changes in Interest Bearing Borrowings on Client Financing	1,724,240,628	4,000,000	127,000,000	4,000,000
Changes in Trade and Other Payables	772,817,507	107,739,047	1,103,511,763	86,641,304
	378,380,358	294,173,450	445,791,133	243,971,077
Income Tax Paid	(62,295,010)	(61,145,121)	(52,640,853)	(52,932,057)
Defined Benefit Plan Costs Paid	(207,831)	(2,440,382)	-	(714,060)
Finance Cost Paid	(82,514,378)	(61,980,730)	(27,646,841)	(63,623,652)
Net Cash from Operating Activities	233,363,138	168,607,217	365,503,439	126,701,308
CASH FLOW FROM/(USED IN) INVESTING ACTIVITIES Acquisition of Property, Plant & Equipment and Intangible Assets	(99,410,320)	(15,679,056)	(3,371,191)	(9,781,811)
Proceeds from Disposal of Property ,Plant & Equipment	21,636,237	625,576	552,542	-
Investment in Short Term Investments	151,719,709	(81,165,565)	(0)	(81,165,565)
Net Investments in Subsidiaries	60,000,000	-	(76,500,000)	-
Finance Income Received	4,366,960	2,603,884	3,683,395	2,576,337
Dividend Received	-	-	-	26,353,822
Net Cash Used in Investing Activities	138,312,586	(93,615,161)	(75,635,254)	(62,017,217)
CASH FLOW FROM/(USED IN) FINANCING ACTIVITIES Dividend Paid	(59,800,000)	(65,000,000)	(59,800,000)	(65,000,000)
Repayment of Borrowings	-	(10,585,954)	-	-
Repayments Under Lease Liabilities	(23,708,212)	(6,882,628)	(8,989,554)	(9,005,703)
Net Investments in Subsidiaries	-		-
Net Cash Used in Financing Activities	(83,508,212)	(82,468,582)	(68,789,554)		(74,005,703)
Net Increase/(Decrease) in Cash and Cash Equivalents	288,167,513	(7,476,526)	221,078,631		(9,321,612)
Cash and Cash Equivalents at the Beginning of the period	542,869,871	(47,713,074)	571,762,694		(53,182,737)
Cash and Cash Equivalents at the End of the period	831,037,384	(55,189,600)	792,841,325		(62,504,349)
Analysis of Cash and Cash Equivalents Favourable Balance Cash at Bank and in Hand	846,179,358	50,704,674	793,896,509		43,389,925
Unfavourable Balance Bank Overdrafts	(15,141,974)	(105,894,274)	(1,055,184)		(105,894,274)
	831,037,384	(55,189,600)	792,841,325		(62,504,349)

2,578,376
5,104,096
6,715,500
(2,576,337)
-
(26,353,822)
12,000,000
-
68,038,568
231,555,649

	ASIA SIYAKA COMMODITIES PLC
Notes
1.	Financial year of the Company ends on 31st March. Quarterly figures are for 3 months ended on 30 September 2025	s comprising of SLFRS and LKAS (hereafter ments of the Company have been prepared better presentation and to be comparable 25. The previous year's figures and ubsidiaries and AgriOne Solutions (Pvt) Ltd ost the Balance Sheet Date due to capital kering License to Asia Siyaka Commodities erating as at the period end. Under these ncial statements of Siyaka Produce Brokers in nature and process and where the risk 2 acres is reflected at the proportionate price determined by Kolonna Divisional tments in the interim financial statements. ted average number of ordinary shares in audited financial statements for the year e adjustments to or disclosure in the anka Land Reclamation and Development total lease rent of Rs. 143Mn. - 2024/2025 Company 2025 2024 Rs. Rs. 141,794,303 154,486,264 (56,262,881) (63,266,939)
2.	Figures for the period ended on 30 September 2025 are provisional and subject to audit.
3.	Number of fully paid ordinary shares as at 30 September 2025 - 260,000,000 (31st March 2025 - 260,000,000)
4.	Basis of Preparation
	The Interim Financial Statements of the Company have been prepared in accordance with Sri Lanka Accounting Standard
	referred as "SLFRS"), as issued by the Institute of Chartered Accountants of Sri Lanka. Accordingly the Interim Financial State
	in accordance with Sri Lanka Accounting Standard - LKAS 34 - Interim Financial Reporting.
	The presentation and classification of the financial statements of the previous period have being adjusted where relevant for
	with year end reporting.
5.	Changes in Accounting Policies and Disclosures
	There were no changes to the accounting policies and methods of computation since the audited financial statements 2024/20
	phrases have been re-arranged wherever necessary to conform to the current year presentation.
6.	Investments
	Asia Siyaka Group consists of Asia Siyaka Warehousing (Pvt) Ltd and Siyaka Produce Brokers (Pvt) Ltd which are fully owned
	with a controlling stake of 55.92%. Asia Siyaka Commodities PLC holding in Agrione Solutions (Pvt) Ltd reduced to 51% p
	infusion by other shareholders as per the shareholder agreement.
	The Company currently holds 100% ownership of Siyaka Produce Brokers (Private) Limited, which transferred its Rubber Br
	PLC on 18 April 2017. Since the transfer the Company has not relaunched any new business activity and remains non-op
	circumstances, the Board of Directors intends to liquidate the Company within foreseeable future and accordingly the fina
	(Pvt) Ltd have been prepared on a basis other than as a going concern.
7.	Reporting Segments
	The Group's internal organization and management is structured based on individual products and services which are similar
	and return are similar. The primary segments represent this business structure.
8.	Investment Property
	Subsequent to the acquisition by the Government of Sri Lanka, the portion of land which remained with the Company of 5.54
	cost as Investment Property. The fair value of the Investment Property is deemed to be Rs. 2,543,454/-, which is based on the
	Secretariat and Valuation.
9.	Events After the Reporting Period
	There were no significant events that occurred subsequent to the end of the interim period which require disclosure or adjus
10.	Earnings Per Share
	Basic Earnings per share is calculated by dividing the net profit for the year attributable to ordinary shareholders by the weigh
	use during the year as required by the LKAS 33 - Earnings Per Share.
11.	Net Assets per share
	Net Assets per share have been calculated for all periods based on the number of shares in issue as at 30 September 2025.
12.	Contingencies, Capital and Other Commitments
	There has been no significant change in the nature of the contingencies and other commitments, which were disclosed in the
	ended 31st March 2025 and no circumstances have arisen since the Statement of Financial Position date, which would requir
	financial statements.
13.	Right of Use Asset
	Asia Siyaka Warehousing (Private) Limited has entered into a 50 year lease agreement commencing 22/06/1999 with the Sri L
	Corporation to lease a land in Muthurajawela for a total lease rent of Rs. 47m.
	AgriOne Solutions (Private) Limited has entered into a 5 year lease agreement for warehousing commencing March 2025 for a
14.	Related Party Transactions
	The nature of related party transactions in the current period is similar to those reported in the audited Financial Statements
15.	Other Disclosure
	AgriOne Solutions (Private) Limited recorded a net loss of Rs.29.9Mn for the quarter due to the early stages of operation.
16.	Interest on Loans and Client Advances
	Interest Income
	Interest on Borrowings
Net Income from Loans and Client Advances		85,531,422 91,219,325
This section provides additional information that is not part of the primary financial statements but is included to provide further context on the Client Advancing operation. Net Income from Loans and Client Advances represents the difference between the interest income earned on loans and advances provided to Tea Clients and the interest expense incurred on funding these assets.

	ASIA SIYAKA COMMODITIES PLC
17.	Segment Information
		Broking		Warehousing	Agriculture			Total
	For the period ended 30 September	2025 2024		2025 2024	2025	2024		2025	2024
		Rs. Rs.		Rs. Rs.	Rs.	Rs.		Rs.	Rs.
	Revenue
	Services to external customers	425,222,230 437,772,931		181,869,069 157,067,968	1,192,671,157	-		1,799,762,457	594,840,899
	Cost of sales	(462,645) (243,038)		- -	(1,074,489,024)	-		(1,074,951,669)	(243,038)
	Inter segment sales	- -		(2,123,078) (2,123,078)	-	-		(2,123,078)	(2,123,078)
	Gross Profit	424,759,585 437,529,893		179,745,991 154,944,890	118,182,133	-		722,687,709	592,474,783
	Results
	Gross Profit	424,759,585 437,529,893		179,745,991 154,944,890	118,182,133	-		722,687,709	592,474,783
	Other Income	12,583,873 35,202,809		31,978,072 10,050,935	1,994,731	-		46,556,676	45,253,744
	Selling & Distribution Costs	(37,794,915) (35,578,473)		(5,199,345) (2,871,826)	(6,476,971)	-		(49,471,231)	(38,450,299)
	Administrative Expenses	(232,972,518) (205,642,730)		(142,348,929) (139,410,609)	(119,167,304)	-		(494,488,751)	(345,053,339)
	Inter segmental eliminations	461,426 (27,186,109)		838,961 2,132,673	-	-		1,300,387	(25,053,436)
	Profit before tax and finance cost	167,037,451 204,325,390		65,014,750 24,846,063	(5,467,411)		-	226,584,790	229,171,453
	Finance Costs	(60,342,137) (68,038,568)		(295,976) (362,189)	(36,763,406)	-		(97,401,519)	(68,400,757)
	Finance Income	6,389,363 2,576,337		3,378,711 2,031,229	675,372	-		10,443,445	4,607,566
	Inter segmental eliminations	3,971,522 2,963,664		(3,362,324) (2,003,681)	-	-		609,198	959,983
	Profit Before Tax	117,056,199 141,826,823		64,735,161 24,511,422	(41,555,446)		-	140,235,914	166,338,245
	Income Tax Expense	(39,904,123) (41,968,710)		(21,171,819) (8,889,924)	11,593,132	-		(49,482,810)	(55,509,309)
	Profit After Tax	77,152,076 99,858,113		43,563,342 15,621,498	(29,962,314)		-	90,753,104	110,828,936
	As at 30 September
	Assets and Liabilities
	Segment Assets	3,850,406,338 2,761,056,449		1,287,914,771 1,290,254,581	2,203,040,736	-		7,341,361,845	4,051,311,030
	Unallocated Assets	-	-	- -	-	-		-	-
	Total Assets	3,850,406,338 2,761,056,449		1,287,914,771 1,290,254,581	2,203,040,736	-		7,341,361,845	4,051,311,030
	Segment Liabilities	3,519,489,883 2,331,478,186		391,340,950 351,357,959	1,795,039,317			5,705,870,150	2,682,836,145
	Unallocated Liabilities	-	-	- -	-	-		-	-
	Total Liabilities	3,519,489,883 2,331,478,186		391,340,950 351,357,959	1,795,039,317	-		5,705,870,150	2,682,836,145
	Other Segment Information
	Total cost incurred during the period to acquire
	Property, Plant and Equipment	3,371,191 9,781,811		21,924,297 5,897,245	74,114,832	-		99,410,320	15,679,056
	Depreciation / Amortization	10,477,901 7,682,472		51,404,864 35,603,344	2,022,269	-		63,905,034	43,285,816
	Provision for retirement benefit liability	7,555,000 6,715,500		1,196,502 1,063,500	-	-		8,751,502	7,779,000

ASIA SIYAKA COMMODITIES PLC SHARE INFORMATION 1.


2024/2025 - Q2
Rs. Cts. Date
4.60 26/Sep/2024
4.00 12/Sep/2024
4.50 30/Sep/2024
4.40 30/Sep/2024 2. No.of Shares as at % issued capital 30.09.2025
1			132,678,464	51.03
2			14,000,000	5.38
3			13,485,035	5.19
4			9,747,143	3.75
5			8,403,067	3.23
6			3,535,578	1.36
7			3,036,921	1.17
8			2,834,118	1.09
9			2,700,617	1.04
10			2,625,656	1.01
11			2,499,063	0.96
12			1,787,781	0.69
13			1,502,125	0.58
14			1,500,000	0.58
15			1,498,142	0.58
16			1,279,808	0.49
17			1,250,000	0.48
18			1,117,969	0.43
19			1,100,370	0.42
20			1,006,200	0.39
			207,588,057	79.84
	OTHERS		52,411,943	20.16
			260,000,000	100.00
3.		No of Shares as at		No of Shares as at 30
		30 September	% issued capital	September 2024	% issued capital
1		2025 Nil	-	Nil	-
2		9,747,143	3.75%	9,747,143	3.75%
3		2,499,063	0.96%	2,499,063	0.96%
4		8,403,067	3.23%	8,403,067	3.23%
5		Nil	-	Nil	-
6		Nil	-	Nil	-
7		1,279,808	0.49%	1,279,808	0.49%
9		Nil	-	Nil	-
10		Nil	-	Nil	-
The percentage of shares held by the public as at 30 September 2025 - 40.4717% comprising 2,649 shareholders The float adjusted market capitalization as at 30 September 2025 - Rs. 1,010,173,555.20 The Float adjusted market capitalization of the Company falls under Option 2 of Rule 7.13.1(i) (b) of the Listing Rules of the Colombo Stock Exchange and the Company has complied with the minimum public holding requirement applicable under the said option.

Market prices of the share for the quarter ended 30 September 2025
The shares were listed in the Colombo Stock Exchange on 12th September 2012
Stock Symbol - ASIY.N0000
ISIN - LK0419N00008	2025/2026- Q2
	Rs. Cts.	Date
Highest	10.50	18/Sep/2025
Lowest	6.00	7/Jul/2025
Last Traded	9.70	30/Sep/2025
Closing Price	9.60	30/Sep/2025

Twenty Major Shareholders

Name of Shareholder

Lanka Commodity Brokers Limited

Mr. K.V. Hewavitarne

Chadstone Pvt Ltd

Mr. A.R. Cooke

Mr. D.J. Wedande

Citizens Development Business Finance Plc/S.Vasudevan

Mr. A.D. Edussuriya

Mr. D.S.R. Daranakumbura

Mr. A.M. Weerasinghe

Mr. W.M.K.S.N.D. Fernando

Mr. Y. Kuruneru

Mr. D.M.G. Bandara

Mr. J.D. Bandaranayake & Dr. (Mrs.) V.Bandaranayake,Miss I.Bandaranayake

Sherwood Capital (Pvt) Ltd

Mr. J.D. Bandaranayake & Miss. N.Bandaranayake,Dr. (Mrs.) V.Bandaranayake

Mr. R.C. Dissanayake

Seylan Bank Plc/Java Capital (Private) Limited

Merchant Bank Of Sri Lanka & Finance Plc/G.G.H.H. Rupasinghe

Merchant Bank Of Sri Lanka Finance Plc/U.D.L.C. Udawatta

Miss. D.R. Edussuriya

Directors' Shareholding

Name

Mr. C.L. de Silva

Mr. A. R. Cooke

Mr. Y. Kuruneru

Mr. D. J. Wedande

Mr. J. N. Dambawinne

Mr. S. G. Amarasuriya

Mr. R. C. Dissanayake

Mr. M.R. Morris

Ms. R. Rajapaksa

ASIA SIYAKA COMMODITIES PLC

CORPORATE INFORMATION

NAME OF THE COMPANY ASIA SIYAKA COMMODITIES PLC

COMPANY REGISTRATION NO PV 3562/PB/PQ

LEGAL FORM A Public Limited Liability Company

DATE OF INCORPORATION The Company was incorporated bearing Company Registration No. PV 3562 on 16th

February 1998 and was converted to a public limited liability company on 28th March 2012 under Company Registration No. PV 3562/PB.

NATURE OF BUSINESS To carry on the business of Tea Brokers, Rubber Brokers, Produce Brokers,

Auctioneers, Appraisers, Valuers, Commission Agents and General Agents.

HEAD OFFICE AND REGISTERED OFFICE 1st Floor, 'Deutsche House'

No.320, T.B. Jayah Mawatha, Colombo 10. Telephone: +94 114600700

Fax: +94 112678145

E-mail: tea@siyaka.lk Website: https://www.asiasiyaka.com

BOARD OF DIRECTORS Mr. C.L. de Silva - Chairman

Mr. A.R. Cooke - Managing Director Mr. D.J. Wedande - Executive Director

Mr. S.G. Amarasuriya - Executive Director Mr. Y. Kuruneru - Executive Director

Mr. J.N. Dambawinne

Mr. R.C. Dissanayake - Executive Director Mr. M.R. Morris

Ms. R. Rajapaksa

SUBSIDIARY COMPANIES Asia Siyaka Warehousing (Pvt) Ltd Siyaka Produce Brokers (Pvt) Ltd Agrione Solutions (Pvt) Ltd

SECRETARIES P W Corporate Secretarial (Pvt) Ltd 3/17, Kynsey Road

Colombo 08.

Telephone: +94 11 4640360-3

Fax: +94 11 4740588

AUDITORS Ernst & Young, Chartered Accountants Rotunda Towers, No. 109, Galle Road Colombo 03.

BANKERS NDB Bank PLC Bank of Ceylon Commercial Bank of Ceylon PLC Sampath Bank PLC

Peoples Bank Seylan Bank PLC

DFCC Vardhana Bank PLC Amana Bank PLC Hatton National Bank PLC

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