Autodrome PlcCSELK: AUTO.N0000

Interim accounts for the quarter ending 30th september 2025

· Issued by Autodrome Plc


THE AUTODROME PLC INTERIM FINANCIAL STATEMENTS FOR THE QUARTER ENDED 30.09.2025

The Autodrome PLC 304 Union Place, Colombo 02. Sri Lanka

https://www.autodrome.lk/financial

Corporate Information

Name of the Company

The Autodrome PLC

Legal Form

A Quoted Public Company with Limited Liability, incorporated in Sri Lanka in 1953.

Company Registration Number

PQ84

Colombo Stock Exchange

AUTO.N0000. | GICS Industry Group: Retailing

Head Office/ Registered Office

304 Union Place, Colombo 02. Sri Lanka.

Board of Directors

Mrs. Bernadette Aloysius BA- Chairperson

Mr. Jeremy Aloysius MBA (USA) - Jt. Managing Director

Mr. Rajeev Aloysius FCMA, FCMA(UK), CGMA, MBA - Jt. Managing Director Mrs. Joanne Aloysius Rajiyah BSc (Lon.), MBA - Marketing Director

Prof. John Aloysius BSc, PhD (USA) Ms. Julie A. Aloysius BA (USA)

Mr. Jitendra T. Daulagala ACMA(UK), MA (UK)

Ms. L. Chiranthi Cooray FCMA, CGMA, CPA, MBA (UK), CIPM Mr. H. Asoka Pieris ACA, FCMA, CGMA

Company Secretaries

Deloitte Corporate Services (Pvt) Ltd

Lawyers

M/s. D. L. & F De Saram

Auditors

Ernst and Young Sri Lanka, Chartered Accountants

Bankers

Hatton National Bank PLC, Head Office Branch Commercial Bank of Ceylon PLC, City Office People's Bank, Union Place Branch

Sampath Bank, Colombo Super Branch

Statement of Financial Position

Company Group

Company

Audited

Group

Audited

Unaudited

as at

Unaudited

as at

Unaudited

as at

Unaudited

as at

31.03.2025

31.03.2025

30.09.2025

30.09.2024

30.09.2025

30.09.2024

Rs.'000

Rs.'000

Rs.'000

Rs.'000

Assets

Non-current assets

2,094,896

2,094,896

Property, Plant & Equipment

2,088,193

2,100,879

2,088,193

2,100,879

318

318

Intangible Assets

256

351

256

351

500

-

Investments

500

500

-

-

95,605

107,705

Other Financial Assets

96,190

94,969

110,790

107,069

2,191,319

2,202,919

2,185,139

2,196,699

2,199,239

2,208,299

Current Assets

332,744

332,744

Inventories

195,059

133,034

195,059

133,034

133,429

136,324

Trade Receivables & Other Receivables

87,808

75,286

90,930

76,256

56,999

65,167

Other Financial Assets

180,287

289,654

188,186

297,709

-

-

Current Tax Asset

2,149

-

1,805

-

-

-

Amount Due from related party

324

241.14

-

-

375

2,472

Cash and Cash Equivalents

1,132

1,631

5,329

2,235

523,547

536,707

466,760

499,846

481,309

509,233

2,714,866

2,739,626

Total Assets

2,651,898

2,696,545

2,680,548

2,717,532

Equity and Liabilities

Capital and Reserves

12,440

12,440

Stated Capital

12,440

12,440

12,440

12,440

1,355,784

1,355,784

Revaluation Reserve

1,352,760

1,358,737

1,352,760

1,358,737

-

-

Available for sale Reserve

-

-

-

-

601,779

622,399

Retained Earnings

588,224

587,099

611,427

607,096

1,970,003

1,990,623

Shareholders' Funds

1,953,423

1,958,276

1,976,626

1,978,273

Non-current Liabilities

616,452

616,452

Deferred Taxation

616,451

616,340

616,451

616,340

34,621

34,621

Retirement Benefit Obligations

37,534

36,751

37,534

36,751

651,073

651,073

653,985

653,091

653,985

653,091

Current Liabilities

44,191

48,543

Trade and Other Payables

42,925

39,553

48,371

40,675

3,787

3,575

Current Tax Liability

-

5,013

-

4,881

-

-

Amount Due to related party

-

-

-

-

45,812

45,812

Bank Overdraft

1,566

40,612

1,566

40,612

93,790

97,930

44,490

85,178

49,937

86,168

744,863

749,003

Total Liabilities

698,475

738,269

703,922

739,259

2,714,866

2,739,626

Total Equity and Liabilities

2,651,898

2,696,545

2,680,548

2,717,532

It is certified that the Financial Statements have been prepared in accordance with the requirments of the Companies Act No.07 of 2007.

Gayan Joseph

Head of Finance

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

Rajeev Aloysius Jeremy Aloysius

Jt. Managing Director Jt. Managing Director

28 October 2025

Company Statement of Profit or Loss and Other Comprehensive Income

Y/E 31 March 2025

audited Note

Quarter ended 30 September Six Months ended 30 September

Unaudited Unaudited Unaudited Audited

2025

LKR 000 LKR 000

2024

LKR 000

Change

2025

LKR 000

2024

LKR 000

Change

472,399

Turnover

109,837

104,791

4.8%

208,864

178,304

17.1%

(367,032)

Cost of Sales

(95,349)

(81,514)

17.0%

(175,660)

(137,872)

27.4%

105,367

Gross Profit

14,488

23,277

(37.8%)

33,204

40,432

(17.9%)

45,012

Other Income and Gains

10,977

13,947

(21.3%)

20,137

23,509

(14.3%)

150,379

Less :Expenses

25,465

37,224

(31.6%)

53,341

63,941

(16.6%)

(144,140)

Administrative Expenses

(44,878)

(35,001)

28.2%

(78,204)

(67,267)

16.3%

(13,763)

Marketing Expenses

(2,711)

(309)

776.4%

(7,505)

(309)

2326.0%

(157,903)

(47,589)

(35,310)

34.8%

(85,709)

(67,576)

26.8%

(7,524)

Operating Profit

(22,124)

1,914

(1255.8%)

(32,369)

(3,635)

790.5%

51,230

Finance Income

7a

9,511

16,597

(42.7%)

13,813

32,014

(56.9%)

(1,034)

Finance Cost

7b

(34)

(181)

(81.5%)

(313)

(192)

62.7%

42,672

Profit before taxation

(12,646)

18,330

(169.0%)

(18,869)

28,187

(166.9%)

(15,239)

Taxation

(115)

(6,126)

(98.1%)

689

(9,681)

(107.1%)

27,433 Profit after taxation (12,761)

12,204

(204.6%)

(18,180)

18,506

(198.2%)

Other Comprehensive Income

- Revaluation of Property,Plant & Equipment -

-

-

-

- Deferred Tax on Property Revaluation -

-

-

-

4,592 Defined Benefit Plan actuarial gain/ (losses) Deferred tax on Defined Benefit Plan actuarial

1,141

295

286.5%

2,289

591

287.2%

(1,378) gain/(losses)

(344)

(88)

289.8%

(689)

(177)

288.4%

3,214 Other comprehensive income net of tax

797

207

285.1%

1,600

414

286.7%

30,647 Total Comprehensive Income

(11,965)

12,411

(196.4%)

(16,580)

18,920

(187.6%)

2.29 Earnings Per Share (Rs.)

-1.06

1.02

(204.6%)

-1.51

1.54

(198.2%)

Note: All values are in Rupees '000s, unless otherwise stated.The above figures are subject to audit.

Group Statement of Profit or Loss and Other Comprehensive Income

Y/E 31 March 2025

Quarter ended 30 September

Six Months ended 30 September

Audited

LKR 000

Note

Unaudited

2025

LKR 000

Unaudited

2024

LKR 000

Change

Unaudited

2025

LKR 000

Audited

2024

LKR 000

Change

475,876

Turnover

112,160

105,868

5.9%

212,053

180,241

17.6%

(367,032)

Cost of Sales

(95,349)

(81,514)

17.0%

(175,660)

(137,872)

27.4%

108,845

Gross Profit

16,811

24,354

(31.0%)

36,393

42,370

(14.1%)

44,612

Other Income and Gains

11,621

13,847

(16.1%)

20,682

23,309

(11.3%)

153,457

28,432

38,201

(25.6%)

57,075

65,679

(13.1%)

Less :Expenses

(145,939)

Administrative Expenses

(45,310)

(35,290)

28.4%

(79,168)

(67,942)

16.5%

(13,763)

Marketing Expenses

(2,782)

(354)

685.0%

(7,595)

(354)

2043.2%

(159,702)

(48,091)

(35,644)

34.9%

(86,763)

(68,296)

27.0%

(6,246)

Operating Profit

(19,659)

2,557

(868.9%)

(29,688)

(2,618)

1034.0%

53,444

Finance Income

7a

10,191

17,804

(42.8%)

14,809

33,625

(56.0%)

(1,034)

Finance Cost

7b

(34)

(181)

(81.5%)

(313)

(192)

62.7%

46,164

Profit before taxation

(9,502)

20,180

(147.1%)

(15,191)

30,815

(149.3%)

(16,270)

Taxation

549

(6,680)

(108.2%)

(414)

(10,469)

(96.0%)

29,894

Profit after taxation

(8,953)

13,500

(166.3%)

(15,606)

20,346

(176.7%)

Other Comprehensive Income

-

Revaluation of Property,Plant & Equipment

-

-

-

-

-

Deferred Tax on Property Revaluation

-

-

-

-

4,592

Defined Benefit Plan actuarial gain/ (losses)

1,141

295

286.5%

2,289

591

287.2%

Deferred tax on Defined Benefit Plan actuarial

(1,378)

gain/(losses)

(344)

(88)

289.8%

(689)

(177)

288.4%

3,214

Other Comprehensive Income net of tax

797

207

285.1%

1,600

414

286.7%

33,108

Total Comprehensive Income

(8,156)

13,706

(159.5%)

(14,005)

20,759

(167.5%)

2.49

Earnings Per Share (Rs.)

-0.75

1.12

(166.3%)

-1.30

1.70

(176.7%)

Note: All values are in LKR '000s, unless otherwise stated. The above figures are subject to audit.

The Autodrome PLC

Interim Financial Statements for the Quarter ended 30 September 2025 5

Statement of Changes in Equity

Group

Stated

Revaluation

Retained

Total

Capital

Reserves

Profit

Rs.'000

Rs.'000

Rs.'000

Rs.'000

Balance as at 1st April 2024

12,440

1,361,829

583,246

1,957,515

Net Profit for the period

-

-

20,346

20,346

Other comprehensive income

Depreciation Transfer

-

(3,092)

3,092

-

Defined benefit plan actuarial (loss)/gain net of tax

-

-

414

414

Balance as at 30 September 2024

12,440

1,358,737

607,097

1,978,274

Net Profit for the period

-

-

(35,951)

(35,951)

Other comprehensive income

Net amount reclassified to profit and loss

-

-

(17,887)

(17,887)

Defined benefit plan actuarial (loss)/gain net of tax

-

-

2,801

2,801

Depreciation Transfer

-

(2,953)

2,953

-

Dividend paid

-

-

-

-

Balance as at 31 March 2025

12,440

1,355,784

622,399

1,990,623

Net Profit for the period

-

-

(8,953)

(8,953)

Other comprehensive income

Defined benefit plan actuarial (loss)/gain net of tax

-

-

1,600

1,600

Depreciation Transfer

-

(3,024)

3,024

-

Balance as at 30 September 2025

12,440

1,352,760

611,427

1,983,271

Company

Stated

Revaluation

Retained

Total

Capital

Reserves

Profit

Rs.'000

Rs.'000

Rs.'000

Rs.'000

Balance as at 1st April 2024

12,440

1,361,829

565,087

1,939,356

Net Profit for the period

-

-

18,506

18,506

Other Comprehensive Income

Defined benefit plan actuarial (loss)/gain net of tax

-

-

414

414

Depreciation Transfer

-

(3,092)

3,092 -

Balance as at 30 September 2024

12,440

1,358,737

587,099 1,958,276

Net Profit for the period

-

-

8,927

8,927

Other Comprehensive Income

Net amount reclassified to profit and loss

-

-

-

-

Reversal of revaluation fixed asset

-

-

-

-

Defined benefit plan actuarial (loss)/gain net of tax

-

-

2,801

2,801

Depreciation Transfer

-

(2,953)

2,953

-

Dividend paid

-

-

-

-

Balance as at 31 March 2025

12,440

1,355,784

601,779

1,970,002

Net Profit for the period

-

-

(18,180)

(18,180)

Depreciation Transfer

-

(3,024)

3,024

-

Defined benefit plan actuarial (loss)/gain net of tax

-

-

1,600

1,600

Balance as at 30 September 2025

12,440

1,352,760

588,224

1,953,423

.

Note: All values are in Rupees '000s, unless otherwise stated. The above figures are subject to audit.

Statement of Cash Flows

Company

Group

Company

Company

Group

Group

Audited

Audited

Unaudited

Unaudited

Unaudited

Unaudited

as at

as at

as at

as at

as at

as at

31.03.25

31.03.25

30.09.25

30.09.24

30.09.25

30.09.24

Rs.'000

Rs.'000

Rs.'000

Rs.'000

Rs.'000

Rs.'000

Cash Flow from Operating Activities

42,672

46,164

Net profit before Taxation

(18,869)

28,187

(15,191)

30,815

13,250

13,250

Depreciation

6,929

6,201

6,929

6,201

95

95

Amortisation

63

63

63

63

-

-

Provision for bad debts

-

-

-

-

5,826

5,826

Provision for Defined Benefit Plan

5,209

2,182

5,209

2,182

(51,230)

(53,444)

Interest Income

(13,813)

(32,014)

(14,603)

(33,625)

1,034

1,034

Interest Expense

313

192

313

192

(7,508)

(7,508)

Gain on sale of Property, Plant and Equipment

-

(4,884)

-

(4,884)

-

-

Realised Exchange (Gain)/(Loss

5

(206)

(2,456)

(206)

(2,456)

-

-

Unrealised Exchange (Gain)/Loss

5

-

-

-

-

-

-

Provision for slow moving inventries

-

-

-

-

4,139

5,417

Operating Profit before Working Capital Changes

(20,374)

(2,528)

(17,487)

(1,511)

(285,486)

(285,486)

(Increase)/Decrease in Inventories

137,685

(85,776)

137,685

(85,776)

(114,342)

(117,184)

(Increase)/Decrease in Debtors & Receivables

45,317

(56,199)

45,394

(57,115)

-

-

(Increase)/Decrease in Dues from related parties

-

(241)

(303)

-

-

-

(Increase)/Decrease in Dues to related parties

(21)

-

303

-

(23,057)

(19,652)

Increase/(Decrease) in Trade & other Payables

(1,068)

(25,249)

34

(25,067)

(422,885)

(422,322)

181,914

(167,465)

183,113

(167,958)

(418,746)

(416,905)

Cash generated from operations

161,541

(169,993)

165,626

(169,470)

(1,034)

(1,034)

Interest paid

(313)

(192)

(313)

(192)

(14,305)

(15,995)

Income Tax paid

(5,937)

(5,831)

(6,483)

(7,207)

(1,407)

(1,407)

Employee Benefits paid

-

(226)

-

(226)

(435,492)

(435,341)

Net Cash from Operating Activities

155,291

(176,242)

158,830

(177,095)

(7,893) (7,893) Purchase of Property,Plant & Equipments (227)

(6,828)

(227)

(6,828)

250 250 Acquisition of Intangible Asset -

-

-

-

- - Disposal of Intangible Asset -

250

-

250

(1) (1) Long term Investments (increase)/decrease (585)

635

(3,085)

(4,865)

336,088

333,484

Short term Investments (increase)/decrease

(123,289)

103,434

(123,019)

106,444

-

-

Financial Assets Reserve

-

-

-

-

-

-

Dividend received

-

-

-

-

51,230

53,444

Interest received

13,813

32,014

14,603

33,625

7,508

7,508

Disposal of Fixed Asset

-

4,884

-

4,884

387,182

386,792

Net Cash from/(used) in Investing Activities

(110,288)

134,388

(111,727)

133,509

Cash flow from Financing Activities

-

-

Dividend paid

-

-

-

-

-

-

Net Cash used in Finance Activities

-

-

-

-

(48,310)

(48,549)

Increase in Cash & Cash Equivalents

45,003

(41,855)

47,103

(43,585)

Movement in Cash and Cash Equivalents

2,873

5,209 At the beginning of the period

(45,437)

2,873

(43,340)

5,209

(48,310)

(48,549) Increase/(Decrease)

45,003

(41,855)

47,103

(43,585)

(45,437)

(43,340) At the end of the period

(434)

(38,981)

3,763

(38,377)

(45,812)

(45,812) Bank overdrafts

(1,566)

(40,612)

(1,566)

(40,612)

375

2,472 Cash and bank balances

1,132

1,631

5,329

2,235

(45,437)

(43,340)

(434)

(38,981)

3,763

(38,377)

  1. These Statements are prepared in accordance with the LKAS 34 - Interim Financial Reporting, & are subject to audit.

  2. All known expenses have been provided for in these financial statements.

  3. The Accounting Policies and methods of computation are consistent with those followed previously.

  4. No circumstances have arisen since the Financial Position statement date, that requires further disclosure or adjustment in these Statements. No contingent liabilities or assets exist as at the beginning, nor end, of any period.

  1. The Cash Flow statement quantifies realised and unrealised exchange gains/losses for the period.

    2025

    2024

    2025

    2024

    Rent Income

    19,415

    17,296

    19,615

    17,496

    Income from Tyre Fitting Centre

    245

    186

    245

    186

    Others

    277

    943

    277

    943

    Sale of Motor vehicle

    -

    4,884

    -

    4,884

    Total Other Operating Income

    19,937

    23,309

    20,137

    23,509

  2. Other Operating Income

  3. Net Finance Income / (Cost)

Group Company

Group Company

2025

2024

2025

2024

7a

Finance Income

Interest Income from Fixed Deposits

5,251

5,023

4,577

4,577

Interest Income from Debentures

3,643

2,384

3,643

2,384

Interest Income from CAL Fixed Income Opportunities Fund

5,709

23,760

5,386

22,596

Exchange Gain

206

2,456

206

2,456

Total Finance Income

14,810

33,625

13,813

32,014

Finance Cost

7b Interest on Bank Overdrafts and other facilities

313

192

313

192

Total Finance Cost

313

192

313

192

Net Finance Income / (Finance Cost)

14,498

33,432

13,500

31,821

8

Directors' Shareholdings as at 30th September

No. of Shares

2025

%

2024

%

Mrs. Bernadette J. Aloysius

3,594,800

29.96

3,594,800

29.96

Mr. Jeremy D. Aloysius (Jt. Managing Director/CEO)

1,127,360

9.39

1,127,360

9.39

Mr. Rajeev A.J. Aloysius (Jt. Managing Director/CEO)

1,127,360

9.39

1,127,360

9.39

Ms. Julie A. Aloysius

1,127,360

9.39

1,127,360

9.39

Prof. John A. Aloysius

1,127,360

9.39

1,127,360

9.39

Mr. Shamindra V. Rajiyah and Ms. J. Joanne B. Aloysius Rajiyah

61,000

0.51

199,750

1.66

8,165,240

68.04

8,303,990

69.20

  1. Major Shareholdings as at 30th September No. of Shares

    2025

    %

    2024

    %

    Ms. Bernadette J. Aloysius

    3,594,800

    29.96

    3,594,800

    29.96

    Tuckers (Pvt) Ltd

    1,395,785

    11.63

    840,000

    7.00

    Mr. Sanjeev E.C. Gardiner

    1,179,500

    9.83

    1,179,500

    9.83

    Mr. Rajeev A.J. Aloysius (Jt. Managing Director/CEO)

    1,127,360

    9.39

    1,127,360

    9.39

    Ms. Julie A. Aloysius

    1,127,360

    9.39

    1,127,360

    9.39

    Mr. Jeremy D. Aloysius (Jt. Managing Director/CEO)

    1,127,360

    9.39

    1,127,360

    9.39

    Prof. John A. Aloysius

    1,127,360

    9.39

    1,127,360

    9.39

    Seylan Bank PLC / The Galle Face Hotel Co. Ltd

    533,200

    4.44

    533,200

    4.44

    Cyril Gardiner Limited

    161,000

    1.34

    161,000

    1.34

    Hotel International (Pvt) Ltd.

    134,441

    1.12

    78,741

    0.66

    Mr. Shamindra V. Rajiyah and Ms. J. Joanne B. Aloysius Rajiyah

    61,000

    0.51

    199,750

    1.66

    Mr. W. W. S. Amarasooriya

    41,153

    0.34

    38,276

    0.32

    Mr. R Jehan M.F. Aloysius

    30,400

    0.25

    30,400

    0.25

    The Galle Face Hotel Co Ltd

    20,000

    0.17

    20,000

    0.17

    Shalsri Investments (Pvt) Ltd

    15,800

    0.13

    15,800

    0.13

    Mr. Ratna Gopal

    14,200

    0.12

    14,200

    0.12

    Mr. James Alwis Christoffel Rajasinghe (Deceased)

    14,000

    0.12

    14,000

    0.12

    Mr. Hettiarachchige Walter Elliot Tissera

    10,600

    0.09

    10,580

    0.09

    Mr. Gerade George Ondaatjie

    10,000

    0.08

    10,000

    0.08

    Mr. Travice John Ondaatjie

    10,000

    0.08

    10,000

    0.08

    11,715,319

    97.79

    11,308,987

    94.24

  2. The percentage of Shares held by the Public as at 30 September 2025 was 20.325%. The number of shareholders as at 30.09.2025 was 585. The number of public shareholders was 578. The Float Adjusted Market Capitalization disclosure is on Page 9. Therefore the Company complies with the Minimum Public Holding Requirement; under Main Board, Option Five Rule 7.13

Investor Information

MARKET VALUE OF SHARES

The Market value of an ordinary share of The Autodrome PLC was as follows :

Quarter ended

Year ended

30.09.2025

30.09.2024

31.03.2025

Rs.

Rs.

Rs.

Last Traded Price

145.00

93.20

110.00

Closing price

149.00

109.00

110.00

Highest price for the period

165.25

114.00

139.75

Lowest price for the period

110.00

90.00

89.00

No. of shares

12,000,000

12,000,000

12,000,000

Market Capitalization

1,788,000,000

1,308,000,000

1,320,000,000

Float Adjusted Market Capitalization

363,411,000

266,609,640

226,373,136

RATIOS

Net Assets per Share

162.79

163.19

165.91

Annualised Earning per Share

(0.75)

1.12

2.52

Annualised Price Earning Ratio (times)

(199.71)

96.89

43.72

Earlier from Autodrome

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