INTERIM FINANCIAL STATEMENTS
FOR THE QUARTER ENDED
30th
September 2025
Page 1 Statements of Financial Position Page 2-3 Statement of Profit or Loss and Other Comprehensive Income Page 4 Changes in Equity Page 5 Cash Flow Statement Page 6-7 Analysis of Financial Instruments By Measurement Basis Page 8-9 Fair Value Hierarchy Page 10-11 Financial Reporting by Segment Page 12-13 Notes to the Interim Financial Statements Page 14 Corporate InformationSTATEMENT OF FINANCIAL POSITION
COMPANY | GROUP | |||
As at 30-Sep-25 (Unaudited) LKR | As at 31-Mar-25 (Audited) LKR | As at 30-Sep-25 (Unaudited) LKR | As at 31-Mar-25 (Audited) LKR | |
Assets | ||||
Cash and Bank Balances | 3,464,724,109 | 4,725,518,897 | 3,482,964,782 | 4,731,852,338 |
Placements with Banks | 4,013,612,190 | 4,706,923,262 | 4,041,593,528 | 4,706,923,262 |
Financial assets measured at fair value through profit or loss | 5,878,326,356 | 6,740,464,733 | 5,878,613,869 | 6,740,743,298 |
Financial assets at amortised cost | ||||
Loans and Receivables | 29,565,798,279 | 22,163,502,371 | 29,565,798,279 | 22,163,502,371 |
Lease Rentals Receivable & Stock out on Hire | 56,516,337,971 | 47,721,039,232 | 56,516,337,971 | 47,721,039,232 |
Debt & Other instruments | 733,782,191 | 9,038,336,314 | 890,850,031 | 9,381,179,018 |
Financial assets measured at fair value through other comprehensive income | 182,554,019 | 137,554,019 | 182,554,019 | 137,554,019 |
Other Financial Assets | 322,520,222 | 401,344,629 | 371,816,199 | 232,399,623 |
Inventories | 474,639,352 | 52,425,671 | 474,639,352 | 52,425,671 |
Other Assets | 581,361,383 | 535,123,173 | 581,677,791 | 536,072,420 |
Investment in Subsidiaries | 15,000,000 | 15,000,000 | - | - |
Investment in Associates | 848,060,748 | 848,060,748 | 848,060,748 | 848,060,748 |
Investment Property | 4,222,900,000 | 4,222,900,000 | 4,222,900,000 | 4,222,900,000 |
Property, Plant and Equipment | 6,833,660,413 | 6,691,074,535 | 6,833,660,413 | 6,691,074,538 |
Right of use assets | 598,218,812 | 590,213,436 | 598,481,104 | 590,213,436 |
Intangible Assets & Goodwill | 756,936,581 | 761,709,717 | 756,936,581 | 761,709,717 |
Deferred tax asset | 580,614,145 | 752,304,668 | 580,614,145 | 752,304,668 |
Total Assets | 115,589,046,769 | 110,103,495,405 | 115,827,498,810 | 110,269,954,359 |
Liabilities | ||||
Due to Banks | 16,386,078,870 | 15,115,938,248 | 16,386,078,870 | 15,115,938,248 |
Due to Customers | 53,226,559,795 | 55,708,839,672 | 53,226,559,795 | 55,681,779,326 |
Debt instruments issued | 1,353,751,168 | 1,295,844,686 | 1,353,751,168 | 1,295,844,686 |
Unsecured Subordinate Term Loan | 1,505,876,712 | 1,500,000,000 | 1,505,876,712 | 1,500,000,000 |
Other Financial Liabilities | 5,363,114,630 | 1,907,970,958 | 5,368,672,694 | 1,907,970,958 |
Other Liabilities | 3,363,018,632 | 2,492,011,348 | 3,363,590,737 | 2,531,328,408 |
Post Employment Benefit Obligations | 736,973,845 | 709,298,357 | 736,973,845 | 709,298,357 |
Current Tax Liabilities | 3,036,877,007 | 2,984,009,837 | 3,062,251,478 | 3,025,636,072 |
Total Liabilities | 84,972,250,658 | 81,713,913,106 | 85,003,755,298 | 81,767,796,055 |
Shareholders' Funds | ||||
Stated Capital | 2,150,640,315 | 2,150,640,315 | 2,150,640,315 | 2,150,640,315 |
Retained Earnings | 22,901,380,376 | 20,674,166,570 | 23,099,397,313 | 20,777,812,107 |
Reserves | 5,564,775,420 | 5,564,775,414 | 5,573,705,884 | 5,573,705,882 |
Total Shareholders' Funds | 30,616,796,111 | 28,389,582,299 | 30,823,743,512 | 28,502,158,304 |
Total Liabilities & Shareholders' Funds | 115,589,046,769 | 110,103,495,405 | 115,827,498,810 | 110,269,954,359 |
Commitments & Contingencies Net Assets Per Share (LKR) | ||||
474,053,387 | 509,101,650 | 474,053,387 | 509,101,650 | |
96.26 | 89.25 | 96.91 | 89.61 | |
These Financial Statements are in compliance with the requirements of the Companies Act No. 7 of 2007.
Sgd.
M. A. D. J. Deshapriya
Chief Financial Officer
The Board of Directors is responsible for the preparation and presentation of these financial statements. Signed for and on behalf of the Board by,
Sgd. Sgd.
G. B. Egodage R. S. Egodage
Chairman Director/ Chief Executive Officer
These figures are provisional and subject to audit. Date : 31stOctober 2025
Company | For the Three months ended | For the Six months ended | ||||||
30-Sep-25 (Unaudited) LKR | 30-Sep-24 (Unaudited) LKR | Variance | 30-Sep-25 (Unaudited) LKR | 30-Sep-24 (Unaudited) LKR | Variance | |||
LKR | % | LKR | % | |||||
Gross Income Interest Income Interest Expense Net Interest Income | 7,895,200,051 7,029,006,014 (1,787,103,481) | 7,455,481,079 6,619,362,780 (2,326,305,284) | 439,718,972 409,643,234 539,201,803 | 6% 6% 23% | 15,890,687,901 14,271,722,956 (3,725,630,799) | 14,274,674,065 12,731,208,588 (4,987,240,546) | 1,616,013,836 1,540,514,368 1,261,609,748 | 11% 12% 25% |
5,241,902,533 | 4,293,057,496 | 948,845,037 | 22% | 10,546,092,157 | 7,743,968,042 | 2,802,124,115 | 36% | |
Fee & Commission Income Net Income from Real Estate Net gain /(loss) from Trading Other Operating Income Total Operating Income | 583,891,259 506,135 34,035,836 247,760,806 | 594,585,562 -17,312,493 224,220,244 | (10,694,302) 506,135 16,723,343 23,540,562 | -2% 0% -97% 10% | 1,133,002,965 1,397,228 25,503,090 459,061,661 | 1,084,265,966 -8,796,173 450,403,337 | 48,736,999 1,397,228 16,706,917 8,658,324 | 4% 0% 190% 2% |
6,108,096,570 | 5,129,175,795 | 978,920,775 | 19% | 12,165,057,102 | 9,287,433,519 | 2,877,623,583 | 31% | |
Impairment Charges of Loans and Advances, Lease and Financial Assets Net Operating Income | 392,223,216 | (707,021,293) | 1,099,244,509 | 155% | 957,223,216 | (1,323,467,891) | 2,280,691,107 | 172% |
6,500,319,786 | 4,422,154,502 | 2,078,165,284 | 47% | 13,122,280,318 | 7,963,965,628 | 5,158,314,690 | 65% | |
Operating Expenses Personnel Costs Depreciation Other Operating Expenses Profit before Social Security Contribution Levy / Value Added Tax on financial services Social Security Contribution Levy Value Added Tax on Financial Services | (1,195,218,195) (155,399,611) (1,075,794,223) | (763,539,768) (170,869,503) (1,104,569,176) | (431,678,427) 15,469,893 28,774,954 | -57% 9% 3% | (2,420,769,358) (319,398,768) (2,067,258,610) | (1,950,222,197) (336,461,535) (1,847,421,203) | (470,547,161) 17,062,767 (219,837,406) | -24% 5% -12% |
4,073,907,758 (110,200,303) (793,442,181) | 2,383,176,054 (65,808,605) (473,821,953) | 1,690,731,704 (44,391,698) (319,620,228) | 71% -67% -67% | 8,314,853,583 (220,312,169) (1,586,247,617) | 3,829,860,693 (112,979,244) (813,450,557) | 4,484,992,890 (107,332,925) (772,797,060) | 117% -95% -95% | |
Share of Profit /(loss) of associates Profit Before Income Tax Income Tax Profit for the Period | 3,170,265,274 - | 1,843,545,496 - | 1,326,719,778 - | 0% | 6,508,293,797 - | 2,903,430,892 - | 3,604,862,905 - | 0% |
3,170,265,274 (1,117,240,117) | 1,843,545,496 (693,675,685) | 1,326,719,778 (423,564,432) | 72% -61% | 6,508,293,797 (2,372,633,801) | 2,903,430,892 (1,114,547,352) | 3,604,862,905 (1,258,086,450) | 124% -113% | |
2,053,025,157 | 1,149,869,811 | 903,155,346 | 79% | 4,135,659,996 | 1,788,883,540 | 2,346,776,456 | 131% | |
Total Comprehensive Income for the period | 2,053,025,157 | 1,149,869,811 | 903,155,346 | 79% | 4,135,659,996 | 1,788,883,540 | 2,346,776,456 | 131% |
Earning per Share (LKR) -Annualized | 25.82 | 14.46 | 26.00 | 11.25 | ||||
Earning per Share (LKR) - For the Period | 6.45 | 3.62 | 13.00 | 5.62 | ||||
These figures are provisional and subject to audit.
Group | For the Three months ended | For the Six months ended | ||||||
30-Sep-25 (Unaudited) LKR | 30-Sep-24 (Unaudited) LKR | Variance | 30-Sep-25 (Unaudited) LKR | 30-Sep-24 (Unaudited) LKR | Variance | |||
LKR | % | LKR | % | |||||
Gross Income Interest Income Interest Expense Net Interest Income | 7,964,577,005 7,032,200,071 (1,787,103,481) | 7,493,121,459 6,624,757,965 (2,326,305,284) | 471,455,546 407,442,106 539,201,803 | 6% 6% 23% | 16,028,784,411 14,274,917,013 (3,725,630,799) | 14,380,970,396 12,741,385,271 (4,987,240,546) | 1,647,814,015 1,533,531,741 1,261,609,748 | 11% 12% 25% |
5,245,096,590 | 4,298,452,681 | 946,643,909 | 22% | 10,549,286,214 | 7,754,144,725 | 2,795,141,489 | 36% | |
Fee & Commission Income Net Income from Real Estate Net gain /(loss) from Trading Other Operating Income Total Operating Income | 649,347,081 506,135 34,035,837 248,487,881 | 641,830,757 -17,312,493 209,220,244 | 7,516,325 506,135 16,723,343 39,267,636 | 1% 0% -97% 19% | 1,262,837,579 1,397,228 25,503,090 464,129,501 | 1,195,383,343 -8,796,173 435,405,608 | 67,454,235 1,397,228 16,706,917 28,723,893 | 6% 0% 190% 7% |
6,177,473,523 | 5,166,816,175 | 1,010,657,348 | 20% | 12,303,153,612 | 9,393,729,850 | 2,909,423,762 | 31% | |
Impairment Charges of Loans and Advances, Lease and Financial Assets Net Operating Income | 392,223,216 | (707,021,293) | 1,099,244,509 | 155% | 957,223,216 | (1,323,467,891) | 2,280,691,107 | 172% |
6,569,696,739 | 4,459,794,882 | 2,109,901,857 | 47% | 13,260,376,828 | 8,070,261,959 | 5,190,114,869 | 64% | |
Operating Expenses Personnel Costs Depreciation Other Operating Expenses Profit before Social Security Contribution Levy / Value Added Tax on financial services Social Security Contribution Levy Value Added Tax on Financial Services Debt Repayment Levy | (1,178,407,929) (155,661,903) (1,093,851,125) | (763,988,268) (170,869,503) (1,105,135,235) | (414,419,661) 15,207,601 11,284,110 | -54% 9% 1% | (2,422,569,358) (319,661,060) (2,068,546,956) | (1,951,369,197) (336,461,535) (1,848,568,300) | (471,200,161) 16,800,475 (219,978,656) | -24% 5% -12% |
4,141,775,782 (110,200,303) (793,442,181) - | 2,419,801,875 (65,808,605) (473,821,953) - | 1,721,973,906 (44,391,698) (319,620,228) - | 71% -67% -67% 0% | 8,449,599,454 (220,312,169) (1,586,247,617) - | 3,933,862,927 (112,979,244) (813,450,557) - | 4,515,736,528 (107,332,925) (772,797,060) - | 115% -95% -95% 100% | |
Share of Profit /(loss) of associates Profit Before Income Tax Income Tax Profit for the Period | 3,238,133,298 - | 1,880,171,317 - | 1,357,961,980 - | 0% | 6,643,039,668 - | 3,007,433,126 - | 3,635,606,543 - | 0% |
3,238,133,298 (1,137,600,524) | 1,880,171,317 (709,163,431) | 1,357,961,980 (428,437,093) | 72% -60% | 6,643,039,668 (2,413,008,272) | 3,007,433,126 (1,150,251,428) | 3,635,606,543 (1,262,756,844) | 121% -110% | |
2,100,532,774 | 1,171,007,886 | 929,524,888 | 79% | 4,230,031,396 | 1,857,181,698 | 2,372,849,698 | 128% | |
Earning per Share (LKR) -Annualized | 26.42 | 14.73 | 26.60 | 11.68 | ||||
Earning per Share (LKR) - For the Period | 6.60 | 3.68 | 13.30 | 5.84 | ||||
These figures are provisional and subject to audit. -
COMMERCIAL CREDIT & FINANCE PLCSTATEMENT OF CHANGES IN EQUITY
Company | Stated Capital LKR | Revaluation Reserve LKR | General Reserve LKR | Retained Earnings LKR | Statutory Reserve Fund LKR | FVOCI Reserve LKR | Regulatory Loss Allowance Reserve LKR | Total LKR |
Balance as at 1 April 2024 | 2,150,640,315 | 358,508,001 | 58,751,125 | 11,180,709,017 | 4,355,234,655 | (10,000,000) | 4,917,916,255 | 23,011,759,368 |
Net profit for the period | - | - | - | 1,788,883,540 | - | - | - | 1,788,883,540 |
Transferred to Statutory Reserve | - | - | - | (89,444,177) | 89,444,177 | - | - | - |
Other comprehensive income net of tax | - | - | - | - | - | - | - | - |
Provision for Surchage Tax | - | - | - | - | - | - | ||
Dividend Paid | - | - | - | (1,272,297,460) | - | - | - | (1,272,297,460) |
Balance as at 30 September 2024 | 2,150,640,315 | 358,508,001 | 58,751,125 | 11,607,850,920 | 4,444,678,832 | (10,000,000) | 4,917,916,255 | 23,528,345,448 |
Balance as at 1 April 2025 (Restated) | 2,150,640,315 | 849,818,418 | 58,751,125 | 20,674,166,570 | 4,666,205,876 | (10,000,000) | - | 28,389,582,305 |
Net profit for the period | - | - | - | 4,135,659,996 | - | - | - | 4,135,659,996 |
Impact on Amalgamation | - | - | - | - | - | - | - | |
Transferred to Statutory Reserve | - | - | - | - | - | - | - | |
Other comprehensive income net of tax | - | - | - | - | - | - | - | - |
Provision for Surchage Tax | - | - | - | - | - | - | - | |
Provision for Dividend | - | - | - | (1,908,446,190) | - | - | (1,908,446,190) | |
Balance as at 30 September 2025 | 2,150,640,315 | 849,818,418 | 58,751,125 | 22,901,380,376 | 4,666,205,876 | (10,000,000) | - | 30,616,796,111 |
Group | Stated Capital LKR | Revaluation Reserve LKR | General Reserve LKR | Retained Earnings LKR | Statutory Reserve Fund LKR | FVOCI Reserve LKR | Regulatory Loss Allowance Reserve LKR | Total LKR |
Balance as at 1 April 2024 | 2,150,640,315 | 358,508,001 | 58,751,125 | 11,356,692,628 | 4,364,165,126 | (10,000,000) | 4,917,916,255 | 23,196,673,450 |
Net profit for the period | - | - | - | 1,857,181,698 | - | - | - | 1,857,181,698 |
Transferred to Statutory Reserve | - | - | - | (92,859,085) | 92,859,085 | - | - | - |
Other comprehensive income net of tax | - | - | - | - | - | - | - | - |
Provision for Surchage Tax | - | - | - | - | - | - | ||
Dividend Paid | - | - | - | (1,272,297,460) | - | - | - | (1,272,297,460) |
Balance as at 30 September 2024 | 2,150,640,315 | 358,508,001 | 58,751,125 | 11,848,717,781 | 4,457,024,211 | (10,000,000) | 4,917,916,255 | 23,781,557,688 |
Balance as at 1 April 2025 | 2,150,640,315 | 849,818,418 | 58,751,125 | 20,777,812,107 | 4,675,136,341 | (10,000,000) | - | 28,502,158,306 |
Audit Adjustment | - | - | - | - | - | - | - | |
Net profit for the period | - | - | - | 4,230,031,396 | - | - | - | 4,230,031,396 |
Provision for Dividend | - | - | - | - | - | - | - | - |
Transferred to Statutory Reserve | - | - | - | - | - | - | - | - |
Other comprehensive income net of tax | - | - | - | - | - | - | - | - |
Provision for Surchage Tax | - | - | - | - | - | - | - | |
Provision for Dividend | - | - | - | (1,908,446,190) | - | - | (1,908,446,190) | |
Balance as at 30 September 2025 | 2,150,640,315 | 849,818,418 | 58,751,125 | 23,099,397,313 | 4,675,136,341 | (10,000,000) | - | 30,823,743,512 |
These figures are provisional and subject to audit.
04
STATEMENT OF CASH FLOW
For the Six month period ended | COMPANY | GROUP | ||
30-Sep-25 Unaudited LKR | 30-Sep-24 Unaudited LKR | 30-Sep-25 Unaudited LKR | 30-Sep-24 Unaudited LKR | |
Cash Flows From / (Used in) Operating Activities | ||||
Profit before Income Tax Expense | 6,508,293,797 | 2,903,430,892 | 6,643,039,668 | 3,007,433,125 |
Adjustments for | ||||
Depreciation and amortisation | 208,531,605 | 233,327,377 | 208,531,605 | 233,327,377 |
Impairment charge of loans and advances, lease,hire purchase | (957,223,216) | 1,323,467,891 | (957,223,216) | 1,323,467,891 |
Amortisation of Right of use assets | 110,867,163 | 103,134,157 | 111,129,455 | 103,134,157 |
Disposal (gain)/ loss on Investment property | - | (361,000) | - | (361,000) |
(Profit)/ Loss on disposal of property, plant & equipments | (14,439,425) | (14,439,425) | ||
Provision for defined benefit plans | 60,000,000 | 60,000,000 | 60,000,000 | 60,000,000 |
Operating profit before working capital changes | 5,916,029,924 | 4,622,999,317 | 6,051,038,087 | 4,727,001,550 |
(Increase)/Decrease in Inventories | (422,213,681) | 2,157,000 | (422,213,681) | 2,157,000 |
(Increase)/Decrease in Loans and Advances | (7,402,295,908) | 1,964,896,093 | (7,402,295,908) | 1,964,920,093 |
Decrease/(Increase) in Lease Rentals Receivable & Stock out on hire | (7,838,075,523) | 971,092,811 | (7,838,075,523) | 971,092,811 |
(Increase)/Decrease in Right of use assets | (118,872,539) | (124,743,048) | (119,397,123) | (124,743,048) |
Decrease/(Increase) in Other Financial Assets | 78,824,407 | (147,153,772) | 78,824,407 | (210,793,579) |
Increase in Debt & other instruments | 185,921,655 | (300,000,000) | 185,921,655 | (300,000,000) |
(Increase)/Decrease in Other Assets | (46,238,217) | (77,621,804) | (64,945,596) | (29,419,999) |
(Decrease)/Increase in Amounts Due to Customers | (2,482,279,877) | (3,809,796,313) | (2,482,279,877) | (3,809,796,313) |
(Decrease)/Increase in Other Financial Liabilities | 3,455,143,672 | 309,079,354 | 3,455,143,672 | 309,079,430 |
(Decrease)/Increase in Other Liabilities | 4,176,363,802 | 1,328,639,310 | 3,944,276,147 | 1,352,878,713 |
Cash generated from Operations | (4,497,692,284) | 4,739,548,948 | (4,614,003,740) | 4,852,376,658 |
Retirement Benefit obligation paid | (32,324,513) | (40,613,775) | (32,324,513) | (40,613,775) |
Taxes paid | (7,253,218,655) | (3,935,062,214) | (7,309,844,891) | (4,013,322,862) |
Net cash flows from/(used in) Operating activities | (11,783,235,452) | 763,872,959 | (11,956,173,144) | 798,440,022 |
Cash flows from / (used in) Investing activities | ||||
Disposal Proceeds from Investment Property | - | 4,000,000 | - | 4,000,000 |
Acquisition of Property, plant and equipments | (349,189,905) | (301,474,399) | (349,189,905) | (301,476,673) |
Acquisition of Intangible assets | (4,715,001) | - | (4,715,001) | - |
Net investment in placements with banks | 410,969,603 | (300,295,890) | 596,744,467 | (300,295,891) |
Proceed from sale of property, plant & equipments | 22,000,000 | 5,525,000 | 22,000,000 | 5,743,000 |
Net investment in financial assets measured at fair value through profit or loss | 862,138,377 | (1,308,711,063) | 862,138,377 | (1,337,293,450) |
Net investment in financial assets measured at fair value through other comprehensive income | (45,000,000) | (27,000,000) | (45,000,000) | (27,000,000) |
Net cash flows from/(used in) Investing activities | 896,203,074 | (1,927,956,352) | 1,081,977,938 | (1,956,323,013) |
Cash flows from / (used in) Financing activities | ||||
Net cash flow from/(used in) Debt Instruments issued and Other borrowings | 57,906,482 | 57,941,550 | 57,906,482 | 57,941,550 |
Proceeds from Loans obtained | 7,400,000,000 | 13,624,541,238 | 7,400,000,000 | 13,624,541,238 |
Lease Payments | (108,660,163) | (91,245,170) | (108,660,163) | (91,245,170) |
Repayment of Bank Loans | (6,865,189,427) | (8,365,633,959) | (6,865,189,427) | (8,365,633,959) |
Dividend paid | - | (1,272,297,460) | - | (1,272,297,460) |
Net cash flows from/(used in) Financing activities | 484,056,891 | 3,953,306,199 | 484,056,891 | 3,953,306,199 |
Net increase in Cash and Cash equivalents | (10,402,975,487) | 2,789,222,805 | (10,390,138,315) | 2,795,423,207 |
Cash and Cash equivalents at the beginning of the period | 16,774,839,348 | 6,308,854,230 | 16,808,511,700 | 6,509,854,315 |
Cash and Cash equivalents at the end of the period | 6,371,863,861 | 9,098,077,036 | 6,418,373,384 | 9,305,277,522 |
Cash in hand | 3,464,724,109 | 4,143,818,299 | 3,482,964,783 | 4,161,905,266 |
Reverse repurchase agreements | 708,782,191 | 1,555,268,520 | 708,782,191 | 1,615,268,520 |
Placements with Bank | 3,068,009,082 | 3,491,612,245 | 3,096,277,934 | 3,620,725,765 |
Bank Overdrafts | (869,651,522) | (92,622,028) | (869,651,522) | (92,622,028) |
Total Cash and Cash Equivalents For the Purpose of Cash Flow Statement | 6,371,863,861 | 9,098,077,036 | 6,418,373,384 | 9,305,277,522 |
These figures are provisional and subject to audit.
ANALYSIS OF FINANCIAL INSTRUMENTS BY MEASUREMENT BASIS
COMPANY As at 30 September 2025 | At Fair Value Fair value Fair value through profit through Other or Loss Comprehensive Income | At Amortised Cost Financial assets measured at Total amortised cost | ||
LKR | LKR | LKR | LKR | |
Assets | ||||
Cash and Bank Balances | - | - | 3,464,724,109 | 3,464,724,109 |
Reverse repurchase agreements | - | - | 708,782,191 | 708,782,191 |
Placements with banks | - | - | 4,013,612,190 | 4,013,612,190 |
Financial assets measured at fair value through profit or loss | 5,878,326,356 | - | - | 5,878,326,356 |
Financial assets at amortised cost | ||||
Loans and Receivables | - | - | 29,565,798,279 | 29,565,798,279 |
Lease rentals receivable & Stock out on hire | - | - | 56,516,337,971 | 56,516,337,971 |
Debt & other instruments | 25,000,000 | 25,000,000 | ||
Financial assets at fair value through other comprehensive income | - | 182,554,019 | - | 182,554,019 |
Other financial assets | - | - | 322,520,222 | 322,520,222 |
Total Financial Assets | 5,878,326,356 182,554,019 | 94,616,774,962 | 100,677,655,337 | |
At Amortised Cost | ||||
As at 30 September 2025 | Other Financial Total | |||
Liabilities | ||||
Liabilities | LKR LKR | |||
Due to Banks | 16,386,078,870 16,386,078,870 | |||
Due to Customers | 53,226,559,795 53,226,559,795 | |||
Unsecured Subordinate Term Loan | 1,505,876,712 1,505,876,712 | |||
Debt Instruments Issued and Other borrowed funds | 1,353,751,168 1,353,751,168 | |||
Other Financial Liabilities | 5,363,114,630 5,363,114,630 | |||
Total Financial Liabilities | 77,835,381,175 | 77,835,381,175 | ||
As at 31 March 2025 | At Fair Value Fair value Fair value through profit through Other or Loss Comprehensive Income | At Amortised Cost Financial assets measured at Total amortised cost | ||
LKR | LKR | LKR | LKR | |
Assets | ||||
Cash and Bank balances | - | - | 4,725,518,897 | 4,725,518,897 |
Reverse repurchase agreements | - | - | 8,827,414,658 | 8,827,414,658 |
Placement with Banks | - | - | 4,706,923,262 | 4,706,923,262 |
Financial assets measured at fair value through profit or loss | 6,740,464,733 | - | - | 6,740,464,733 |
Financial assets at amortised cost | ||||
Loans and receivables | - | - | 22,163,502,371 | 22,163,502,371 |
Lease rentals receivable & Stock out on hire | - | - | 47,721,039,232 | 47,721,039,232 |
Debt & other instruments | - | - | 210,921,656 | 210,921,656 |
Financial assets at fair value through other comprehensive income | - | 137,554,019 | - | 137,554,019 |
Other financial assets | - | - | 401,344,629 | 401,344,629 |
Total Financial Assets | 6,740,464,733 137,554,019 | 88,756,664,705 | 95,634,683,457 | |
At Amortised Cost | ||||
As at 31 March 2025 | Other Financial Total | |||
Liabilities | ||||
Liabilities | LKR LKR | |||
Due to Banks | 15,115,938,248 15,115,938,248 | |||
Due to customers | 55,708,839,672 55,708,839,672 | |||
Unsecured Subordinate Term Loan | 1,500,000,000 1,500,000,000 | |||
Debt Instruments Issued and Other borrowed funds | 1,295,844,686 1,295,844,686 | |||
Other financial liabilities | 1,907,970,958 1,907,970,958 | |||
Total Financial Liabilities | 75,528,593,564 | 75,528,593,564 | ||
ANALYSIS OF FINANCIAL INSTRUMENTS BY MEASUREMENT BASIS
GROUP As at 30 September 2025 | At Fair Value Fair value Fair value through profit through Other or Loss Comprehensive Income | At Amortised Cost Financial assets measured at Total amortised cost | ||
LKR | LKR | LKR | LKR | |
Assets | ||||
Cash and Bank Balances | - | - | 3,482,964,782 | 3,482,964,782 |
Reverse repurchase agreements | - | - | 708,782,191 | 708,782,191 |
Placements with banks | - | - | 4,041,593,528 | 4,041,593,528 |
Financial assets measured at fair value through profit or loss | 5,878,613,869 | - | - | 5,878,613,869 |
Financial assets at amortised cost | ||||
Loans and Receivables | - | - | 29,565,798,279 | 29,565,798,279 |
Lease rentals receivable & Stock out on hire | - | - | 56,516,337,971 | 56,516,337,971 |
Debt & other instruments | 182,067,840 | 182,067,840 | ||
Financial assets at fair value through other comprehensive income | - | 182,554,019 | - | 182,554,019 |
Other financial assets | - | - | 371,816,199 | 371,816,199 |
Total Financial Assets | 5,878,613,869 182,554,019 | 94,869,360,791 | 100,930,528,679 | |
At Amortised Cost | ||||
As at 30 September 2025 | Other Financial Total | |||
Liabilities | ||||
Liabilities | LKR LKR | |||
Due to Banks | 16,386,078,870 16,386,078,870 | |||
Due to Customers | 53,226,559,795 53,226,559,795 | |||
Unsecured Subordinate Term Loan | 1,505,876,712 1,505,876,712 | |||
Debt Instruments Issued and Other borrowed funds | 1,353,751,168 1,353,751,168 | |||
Other Financial Liabilities | 5,368,672,694 5,368,672,694 | |||
Total Financial Liabilities | 77,840,939,239 | 77,840,939,239 | ||
As at 31 March 2025 | At Fair Value Fair value Fair value through profit through Other or Loss Comprehensive Income | At Amortised Cost Financial assets measured at Total amortised cost | ||
LKR | LKR | LKR | LKR | |
Assets | ||||
Cash and Bank balances | - | - | 4,731,852,338 | 4,731,852,338 |
Reverse repurchase agreements | - | - | 9,170,257,362 | 9,170,257,362 |
Placement with Banks | - | - | 4,706,923,262 | 4,706,923,262 |
Financial assets measured at fair value through profit or loss | 6,740,743,298 | - | - | 6,740,743,298 |
Financial assets at amortised cost | ||||
Loans and receivables | - | - | 22,163,502,371 | 22,163,502,371 |
Lease rentals receivable & Stock out on hire | - | - | 47,721,039,232 | 47,721,039,232 |
Debt & other instruments | - | - | 210,921,656 | 210,921,656 |
Financial assets at fair value through other comprehensive income | - | 137,554,019 | - | 137,554,019 |
Other financial assets | - | - | 232,399,623 | 232,399,623 |
Total Financial Assets | 6,740,743,298 137,554,019 | 88,936,895,844 | 95,815,193,161 | |
At Amortised Cost | ||||
As at 31 March 2025 | Other Financial Total | |||
Liabilities | ||||
Liabilities | LKR LKR | |||
Due to Banks | 15,115,938,248 15,115,938,248 | |||
Due to customers | 55,681,779,326 55,681,779,326 | |||
Unsecured Subordinate Term Loan | 1,500,000,000 1,500,000,000 | |||
Debt Instruments Issued and Other borrowed funds | 1,295,844,686 1,295,844,686 | |||
Other financial liabilities | 1,907,970,958 1,907,970,958 | |||
Total Financial Liabilities | 75,501,533,218 | 75,501,533,218 | ||
FAIR VALUE HIERARCHY The following table shows an analysis of financial instruments recorded at fair value by level of the fair value hierarchy. | ||||
COMPANY As at 30 September 2025 | Level 1 LKR | Level 2 LKR | Level 3 LKR | Total LKR |
Financial assets - Recognised through profit or loss | ||||
Government of Sri Lanka Treasury Bills | - | 5,878,326,355 | - | 5,878,326,355 |
Quoted equity investments | - | - | - | - |
Investments in Unit Trusts | - | - | - | - |
Financial assets -fire value through other comprehensive income | ||||
Government of Sri Lanka Treasury Bonds | - | - | - | - |
Government of Sri Lanka Treasury Bills | - | - | - | - |
Quoted equities | - | - | - | - |
Unquoted equity investments | - | 182,554,019 | 182,554,019 | |
Unit Trusts | - | - | - | - |
Total Financial Assets | - | 5,878,326,355 | 182,554,019 | 6,060,880,374 |
Non financial assets measured at fair value | ||||
Freehold land | - | - | 3,100,353,813 | 3,100,353,813 |
Building & Building integrals | - | - | 2,785,061,607 | 2,785,061,607 |
Investment property | - | - | 4,222,900,000 | 4,222,900,000 |
- | - | 10,108,315,420 | 10,108,315,420 | |
As at 30 September 2024 Level 1 Level 2 Level 3 Total LKR LKR LKR LKR |
Financial assets - Recognised through profit or loss Government of Sri Lanka Treasury Bills - 8,191,500,694 - 8,191,500,694 Quoted equity investments 340,119 - 340,119 Investments in Unit Trusts - - - - Financial assets -fire value through other comprehensive income Government of Sri Lanka Treasury Bonds - - - - Government of Sri Lanka Treasury Bills - - - - Quoted equities - - - - Unquoted equity investments - - 83,554,019 83,554,019 Investments in Unit Trusts - - - - Total Financial Assets 340,119 8,191,500,694 83,554,019 8,275,394,833 Non financial assets measured at fair value Freehold land - - 2,994,836,498 2,994,836,498 Building & Building integrals - - 2,559,092,477 2,559,092,477 Investment property - - 2,859,263,087 2,859,263,087 - - 8,413,192,062 8,413,192,062 |
FAIR VALUE HIERARCHY The following table shows an analysis of financial instruments recorded at fair value by level of the fair value hierarchy. | ||||
GROUP As at 30 September 2025 | Level 1 LKR | Level 2 LKR | Level 3 LKR | Total LKR |
Financial assets - Recognised through profit or loss | ||||
Government of Sri Lanka Treasury Bills | - | 5,878,613,869 | - | 5,878,613,869 |
Quoted equity investments | - | - | - | - |
Investments in Unit Trusts | - | - | - | - |
Financial assets -fire value through other comprehensive income | ||||
Unquoted equity investments | - | 182,554,019 | 182,554,019 | |
Total Financial Assets | - | 5,878,613,869 | 182,554,019 | 6,061,167,888 |
Non financial assets measured at fair value | ||||
Freehold land | - | - | 3,100,353,813 | 3,100,353,813 |
Building & Building integrals | - | - | 2,785,061,607 | 2,785,061,607 |
Investment property | - | - | 4,222,900,000 | 4,222,900,000 |
- | - | 10,108,315,420 | 10,108,315,420 | |
As at 30 September 2024 Level 1 Level 2 Level 3 Total LKR LKR LKR LKR |
Financial assets - Recognised through profit or loss Government of Sri Lanka Treasury Bills - 8,220,333,556 - 8,220,333,556 Quoted equity investments 340,119 - 340,119 Investments in Unit Trusts - - - - Financial assets -fire value through other comprehensive income Unquoted equity investments - - 83,554,019 83,554,019 Total Financial Assets 340,119 8,220,333,556 83,554,019 8,304,227,694 Non financial assets measured at fair value Freehold land - - 2,994,836,498 2,994,836,498 Building & Building integrals - - 2,559,092,477 2,559,092,477 Investment property - - 2,859,263,087 2,859,263,087 - - 8,413,192,062 8,413,192,062 |
FINANCIAL REPORTING BY SEGMENT
For Six month period ended 30 September 2025 Company | Finance Lease LKR | Hire Purchase LKR | Micro Finance & SME LKR | Gold Loan LKR | Term Loan LKR | Revolving Loans LKR | Investments LKR | Unallocated LKR | Total LKR |
Interest income | 8,194,567,108 | 1,805,205,139 | 879,566,780 | 2,033,294,611 | 28,880,299 | 113,937,735 | 707,586,247 | 508,685,038 | 14,271,722,956 |
Fee Based Income & others | 929,580,607 | 204,780,029 | 99,776,866 | 230,654,190 | 3,276,142 | 12,924,943 | 80,267,627 | 57,704,543 | 1,618,964,945 |
Unallocated Revenue | - | - | - | - | - | - | - | - | - |
Total Revenue | 9,124,147,714 | 2,009,985,168 | 979,343,645 | 2,263,948,801 | 32,156,441 | 126,862,678 | 787,853,874 | 566,389,580 | 15,890,687,901 |
Segmental Result | 4,774,239,655 | 1,051,731,207 | 512,444,714 | 1,184,618,496 | 16,825,961 | 66,381,305 | 412,247,075 | 296,365,171 | 8,314,853,583 |
VAT on Financial services | - | - | - | - | - | - | - | - | (1,586,247,617) |
Social Security Contribution Levy | - | - | - | - | - | - | - | - | (220,312,169) |
Profits from Operations | - | - | - | - | - | - | - | - | 6,508,293,797 |
Share of Associate Profit | - | - | - | - | - | - | - | - | - |
Profit Before Tax | - | - | - | - | - | - | - | - | 6,508,293,797 |
Income Tax Expenses | - | - | - | - | - | - | - | - | (2,372,633,801) |
Net profit for the period | - | - | - | - | - | - | - | - | 4,135,659,996 |
Segment Asset | 51,479,900,562 | 5,036,411,303 | 2,170,888,495 | 22,950,172,590 | 140,654,148 | 344,537,230 | 20,156,119,187 | 13,310,363,254 | 115,589,046,769 |
Total Asset | 115,589,046,769 | ||||||||
Segment Liabilities | 37,844,096,276 | 3,702,385,439 | 1,595,871,637 | 16,871,216,369 | 103,398,201 | 253,277,492 | 14,817,241,423 | 9,784,763,820 | 84,972,250,658 |
Total Liabilities | 84,972,250,658 |
For Six month period ended 30 September 2024 | Finance Lease LKR | Hire Purchase LKR | Micro Finance & SME LKR | Gold Loan LKR | Term Loan LKR | Revolving Loans LKR | Investments LKR | Unallocated LKR | Total LKR |
Interest income | 2,528,626,150 | 6,045,532,595 | 894,024,766 | 2,012,982,449 | 329,704,019 | 85,916,546 | 590,101,523 | 244,320,539 | 12,731,208,588 |
Fee Based Income & others | 306,557,476 | 732,928,911 | 108,386,910 | 244,043,517 | 39,971,600 | 10,416,075 | 71,540,838 | 29,620,151 | 1,543,465,478 |
Unallocated Revenue | - | - | - | - | - | - | - | - | - |
Total Revenue | 2,835,183,626 | 6,778,461,506 | 1,002,411,676 | 2,257,025,966 | 369,675,619 | 96,332,621 | 661,642,361 | 273,940,690 | 14,274,674,066 |
Segmental Result | 760,672,943 | 1,818,644,906 | 268,944,640 | 605,554,634 | 99,183,079 | 25,845,810 | 177,517,053 | 73,497,628 | 3,829,860,693 |
VAT on Financial services | - | - | - | - | - | - | - | - | (813,450,557) |
Social Security Contribution Levy | - | - | - | - | - | - | - | - | (112,979,244) |
Profits from Operations | - | - | - | - | - | - | - | - | 2,903,430,892 |
Share of Associate Profit | - | - | - | - | - | - | - | - | - |
Profit Before Tax | - | - | - | - | - | - | - | - | 2,903,430,892 |
Income Tax Expenses | - | - | - | - | - | - | - | - | (1,114,547,352) |
Net profit for the period | - | - | - | - | - | - | - | - | 1,788,883,540 |
Segment Asset | 22,815,666,951 | 32,368,280,983 | 2,919,687,493 | 14,354,948,005 | 909,046,242 | 290,644,161 | 21,851,254,557 | 13,995,604,221 | 109,505,132,612 |
Total Asset | 109,505,132,612 | ||||||||
Segment Liabilities | 17,670,140,642 | 25,068,391,756 | 2,261,222,025 | 11,117,533,872 | 704,032,671 | 225,096,343 | 16,923,228,326 | 10,839,231,458 | 84,808,877,094 |
Total Liabilities | 84,808,877,094 |
These figures are provisional and subject to audit
FINANCIAL REPORTING BY SEGMENT
For Six month period ended 30 September 2025 Group | Finance Lease LKR | Hire Purchase LKR | Micro Finance & SME LKR | Gold Loan LKR | Term Loan LKR | Revolving Loans LKR | Investments LKR | Unallocated LKR | Total LKR |
Interest income | 8,194,567,108 | 1,805,205,139 | 879,566,780 | 2,033,294,611 | 28,880,299 | 113,937,735 | 710,780,304 | 508,685,038 | 14,274,917,013 |
Fee Based Income & others | 1,006,813,845 | 221,793,965 | 108,066,723 | 249,817,854 | 3,548,337 | 13,998,798 | 87,329,012 | 62,498,864 | 1,753,867,398 |
Unallocated Revenue | - | - | - | - | - | - | - | - | - |
Total Revenue | 9,201,380,953 | 2,026,999,103 | 987,633,503 | 2,283,112,464 | 32,428,635 | 127,936,533 | 798,109,316 | 571,183,902 | 16,028,784,411 |
Segmental Result | 4,850,522,753 | 1,068,535,834 | 520,632,588 | 1,203,546,404 | 17,094,807 | 67,441,949 | 420,724,608 | 301,100,512 | 8,449,599,454 |
VAT on Financial services | - | - | - | - | - | - | - | - | (1,586,247,617) |
Social Security Contribution Levy | - | - | - | - | - | - | - | - | (220,312,169) |
Profits from Operations | - | - | - | - | - | - | - | - | 6,643,039,668 |
Share of Associate Profit | - | - | - | - | - | - | - | - | - |
Profit Before Tax | - | - | - | - | - | - | - | - | 6,643,039,668 |
Income Tax Expenses | - | - | - | - | - | - | - | - | (2,413,008,272) |
Net profit for the period | - | - | - | - | - | - | - | - | 4,230,031,396 |
Segment Asset | 51,479,900,562 | 5,036,411,303 | 2,170,888,495 | 22,950,172,590 | 140,654,148 | 344,537,230 | 20,393,992,529 | 13,310,941,954 | 115,827,498,810 |
Total Asset | 115,827,498,810 | ||||||||
Segment Liabilities | 37,780,189,636 | 3,696,133,288 | 1,593,176,718 | 16,842,726,252 | 103,223,595 | 252,849,787 | 14,966,790,859 | 9,768,665,164 | 85,003,755,298 |
Total Liabilities | 85,003,755,298 |
For Six month period ended 30 September 2024 | Finance Lease LKR | Hire Purchase LKR | Micro Finance & SME LKR | Gold Loan LKR | Term Loan LKR | Revolving Loans LKR | Investments LKR | Unallocated LKR | Total LKR |
Interest income | 2,528,626,150 | 6,045,532,595 | 894,024,766 | 2,012,982,449 | 329,704,019 | 85,916,546 | 600,278,206 | 244,320,539 | 12,741,385,271 |
Fee Based Income & others | 325,388,310 | 777,950,364 | 115,044,768 | 259,034,321 | 42,426,926 | 11,055,901 | 77,244,915 | 31,439,621 | 1,639,585,125 |
Unallocated Revenue | - | - | - | - | - | - | - | - | - |
Total Revenue | 2,854,014,461 | 6,823,482,959 | 1,009,069,533 | 2,272,016,770 | 372,130,945 | 96,972,447 | 677,523,121 | 275,760,160 | 14,380,970,396 |
Segmental Result | 780,705,430 | 1,866,539,316 | 276,027,355 | 621,502,047 | 101,795,087 | 26,526,465 | 185,334,022 | 75,433,204 | 3,933,862,927 |
VAT on Financial services | - | - | - | - | - | - | - | - | (813,450,557) |
Social Security Contribution Levy | - | - | - | - | - | - | - | - | (112,979,244) |
Profits from Operations | - | - | - | - | - | - | - | - | 3,007,433,126 |
Share of Associate Profit | - | - | - | - | - | - | - | - | - |
Profit Before Tax | - | - | - | - | - | - | - | - | 3,007,433,126 |
Income Tax Expenses | - | - | - | - | - | - | - | - | (1,150,251,428) |
Net profit for the period | - | - | - | - | - | - | - | - | 1,857,181,698 |
Segment Asset | 22,815,666,951 | 32,368,280,983 | 2,919,687,493 | 14,354,948,005 | 909,046,242 | 290,644,161 | 22,135,927,710 | 13,995,631,469 | 109,789,833,013 |
Total Asset | 109,789,833,013 | ||||||||
Segment Liabilities | 17,630,863,119 | 25,012,669,261 | 2,256,195,738 | 11,092,821,608 | 702,467,734 | 224,595,995 | 17,105,592,938 | 10,815,158,865 | 84,840,365,257 |
Total Liabilities | 84,840,365,257 |
These figures are provisional and subject to audit
COMMERCIAL CREDIT & FINANCE PLC
NOTES TO THE INTERIM FINANCIAL STATEMENTS
The interim financial statements of the company have been prepared in accordance with the Sri Lanka Accounting Standards (LKAS/SLFRS).
The Company has used the same accounting policies and method of computing described in the Audited Financial statements of the company for 2024/25 in the preparation of these interim financial statements.
These Financial Statements are in accordance with Sri Lanka Accounting Standard LKAS 34, Interim Financial Reporting and provisions of the Companies Act No 07 of 2007.Further they provide the information as required in terms of rule 7.4 of the Colombo Stock Exchange.
The company assessed the Expected Credit Losses (ECL) of credit facilities based on two approaches of individual and collective basis. The customers who have been identified as individually significant were assessed under individual basis and they were staged based on the identified indicators of increase in credit risks.
The Expected Credit Losses assessed on collective impairment approach were based on Probability of Default (PD), Loss Given Default (LGD) and the Economic Factor Adjustment (EFA) by applying the recent forecasts and projections published by the Central Bank of Sri Lanka. Further, the company has accounted for management overlays to mitigate any expected losses by moving the staging of facilities in respect of identified stressed customers to a higher stage where necessary to capture significant increases in credit risk due to stressed economic conditions.
Events After the balance sheet Date
There are no circumstances other than any adjustments that may be required if any in the recognition of income in relation to the contracts associated with volatile economic and market conditions.
Stated Capital is represented by number of shares in issue as follows;
30-Sep-2025
30-Sep-2024
Issued and fully paid Ordinary Shares (Quoted)
318,074,365
318,074,365
Market value of Shares
30-Sep-2025 LKR
30-Sep-2024 LKR
Highest traded price
149.75
39.70
Lowest traded price
89.40
29.00
Last traded price
145.25
35.10
Information on Listed Debentures
30-Sep-2025
30-Sep-2024
COCR-BD-04/03/26-C2471-9
COCR-BD-04/03/26-C2471-9
Highest Traded Price
Not Traded
Not Traded
Lowest Traded Price
Not Traded
Not Traded
Last Traded Price
Not Traded
Not Traded
Interest Yield as at date of last trade
Not Traded
Not Traded
Coupon Rate
9.00% p.a
9.00% p.a
Current Yield & Yield to Maturity
9.00%
9.00%
Debt Equity Ratio
2.32
3.14
Quick Asset Ratio
1.10
1.01
Interest Cover Ratio
2.75
1.58
Interest Rates of Comparable Government Securities
9.76%
12.98%
Major twenty shareholders as at 30 September 2025
No
Name of the Shareholder
Total Holding
Percentage
1
GROUP LEASE HOLDINGS PTE LTD (IN LIQUIDATION)
95,390,500
29.99%
2
B G INVESTMENTS (PVT) LIMITED
83,832,175
26.36%
3
LOLC FINANCE PLC/B.G.INVESTMENTS (PVT) LTD
45,000,000
14.15%
4
PEOPLE S LEASING AND FINANCE PLC/B G INVESTMENTS (PVT) LIMITED
31,000,000
9.75%
5
SEYLAN BANK PLC/S.R. FERNANDO
8,935,000
2.81%
6
PEOPLE'S LEASING & FINANCE PLC /MS.S.N.EGODAGE
5,093,438
1.60%
7
DR. E. FERNANDO
4,500,000
1.41%
8
BNYM RE ACADIAN FRONTIER MARKETS EQUITY FUND
2,170,114
0.68%
9
MRS. H.H.J. HEWAGE
1,946,124
0.61%
10
J.B. COCOSHELL (PVT) LTD
1,554,160
0.49%
11
ASIA SECURITIES (PVT) LTD (TRADING ACCOUNT)
1,500,000
0.47%
12
MR. T.K. HEMACHANDRA
1,355,689
0.43%
13
MISS. S.N. EGODAGE
1,276,000
0.40%
14
MR. S.M. HEMACHANDRA
1,050,000
0.33%
15
DFCC BANK PLC A/C NO .02
584,164
0.18%
16
MR. E.J.B.U. FERNANDO
550,000
0.17%
17
MR. D.T. SEMAGE
488,649
0.15%
18
CITIZENS DEVELOPMENT BUSINESS FINANCE PLC/T.RUCHIRA
467,005
0.15%
19
MR. P.S. DANGAMPOLA
462,000
0.15%
20
MR. A.S. RATNAYAKE
460,000
0.14%
Public Shareholding
Percentage 18.99%
Number 5,393
Directors' shareholding as at 30 September 2025
Name of the Shareholder
No. of Shares
% of Shareholding
Mr. R.S. Egodage
Nil
-
Mr. P.S.R.C. Chitty
429,808
0.135
Ms. G.R. Egodage
Nil
-
Mr. G.B. Egodage
Nil
-
Mr. Lasantha Wickremasinghe
Nil
-
Ms. G.A.M. Edwards
Nil
-
Mr. F.A.P.L. Solbani
Nil
-
Ms. C S Jesudian
Nil
-
Dr.Ms. J.P. Kuruppu
Nil
-
The Float adjusted Market Capitalisation as at 30 September 2025 - LKR 8,773,437,258/-
The float adjusted market capitalization of the Company falls under Option 2 of Rule 7.14.1 (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.
COMMERCIAL CREDIT & FINANCE PLCCORPORATE INFORMATION
1 Company Name Commercial Credit and Finance PLC
2 Legal Form
Incorporated as a Private Limited Liability Company under the Companies Act No.17 of 1982 on 4 October 1982 and converted to a Public Company on 16 December 1989 and re-registered under the Companies Act No.07 of 2007 on 8 April 2008.A Registered Finance Company under the Finance Companies Act No. 78 of 1988 and re-registered under the Finance Business Act No. 42 of 2011.
A Registered Finance Leasing establishment under the Finance Leasing Act No.56 of 2000 (as amended).The Shares of the Company were listed on Dirisavi Board of the Colombo Stock Exchange on 1 June 2011. The Stock Exchange code for the Company share is "COCR".
3 New Registration No. (Under the Companies Act No. 7 of 2007)
PB 269 PQ
4 Place of Incorporation Kandy, Sri Lanka
5 Registered Office No. 106, Yatinuwara Veediya, Kandy
6 City Office
No. 165, Kynsey Road, Colombo 08
7 Telephone
081 2 000 000
011 2 000 000
8 Fax 081 2234977 / 011 2327882
9 E-mail ccl@cclk.lk
10 Website https://www.cclk.lk
Mr. G.B. Egodage (Non-Independent Non-Executive Director) - Chairman Mr. R.S. Egodage (Executive Director) - Chief Executive Officer
Ms. G.R. Egodage (Executive Director)
Mr. P.S.R.C. Chitty (Executive Director) - Chief Operating Officer Mr. L.L.S. Wickremasinghe (Independent Non-Executive Director) Ms. G.A.M. Edwards (Independent Non-Executive Director)
Mr. F.A.P.L. Solbani (Non-Independent Non-Executive Director) Dr.Ms. J.P. Kuruppu (Independent Non-Executive Director)
Ms. C. S. Jesudian (Independent Non-Executive Director)
11 Board of Directors of the Company
12 Company Secretary
Ms.Shashika Ruwanmali No. 165,
Kynsey Road Colombo 08
13 Company Auditors
KPMG
Chartered Accountants No. 32A,
Sir Mohamed Macan Markar Mawatha Colombo 03
14 Bankers of the Company
Commercial Bank of Ceylon PLC Hatton National Bank PLC Nations Trust Bank PLC Sampath Bank PLC
National Development Bank PLC Seylan Bank PLC
People's Bank Bank of Ceylon
Cargills Bank Limited DFCC Bank PLC
HDFC Bank
Pan Asia Banking Corporation PLC
https://www.cclk.lk