EML Consultants PLC
(Reg. No. PQ 00240481)
17th November 2025.
Ms. Nilupa Perera
Chief Regulatory Officer Colombo Stock Exchange World Trade Center Echelon Square
Colombo 01
Dear Madam,
ConsultaL
6/10, Rajamahavihara Road
Pita Kotte Sri Lanka
+ 94 J J 5535880 (T)
+ 94 11 2854762 (F)
info@emlconsultants.com https://www.emIconsuItants.com
INTERIM FINANCIAL STATEMENTS FOR THE PERIOD ENDED 30TH SEPTEMBER 2025
We refer to the Interim Financial Statements for the period ended 30th September 2025 that were published, and wish to inform you that Page 4 - the Statement of Cash Flows -was inadvertently not scanned and attached to the published Financial Statements.
We hereby forward the said page for your reference.
The Company's figures remain unchanged and no adjustments are required to the Financial
Statements.
However, in the interest of transparency and regulatory compliance, this amendment is being
issued.
Thank you.
Yours faithfully,
EML CONSULTANTS PLC
lndika Dias
Head of Finance
EML CONSULTANTS PLC STATEMENT OF CASHFLOW | Page 04 | |
01.01.2025 to | 01.01.2024 to | |
30.09.2025 | 30.09.2024 | |
Cash Flows From Operating Activities | ||
Loss before tax | (3,356,559) | (5,268,568) |
Adjustments for: | ||
Depreciation | 3,742,264 | 4,178,244 |
Interest income | 1,647,984 | (5,841,987) |
Interest expense | 122,212 | 734,306 |
Operating Profit / (Loss) Before Working Capital Changes | 2,155,901 | (6,198,005) |
Changes in working capital: | ||
- (Increase) / Decrease in Trade and Other Receivable | 21,083,124 | (7,331,675) |
- (Increase) / Decrease in Amounts Due From Related Party | (349,122) | 10,743,047 |
- Increase / (Decrease) in Trade and Other Payables | (5,930,043) | 3,580,116 |
- Increase / (Decrease) in Amounts Due To Related Party | (76,037) | (69,871) |
Cash Generated From Operations | 16,883,823 | 723,612 |
Interest Paid | (122,212) | (734,306) |
Income Tax Paid | (203,997) | (130,692) |
Net Generated From / (Used In) Operating Activities | 16,557,614 | (141,386) |
Cash Flows From Investing Activities | ||
Interest received | (1,647,984) | 5,841,987 |
Purchase of Property, Plant & Equipments | (1,293,977) | (9,598,430) |
(Investment) / uplift in short term investment | (5,529,061) | (6,805,664) |
Net Cash Used In Investing Activities | (8,471,022) | (10,562,107) |
Cash Flows From Financing Activities | ||
Movement in borrowing | 372,231 | 718,186 |
Net Cash Generated From Financing Activities | 372,231 | 718,186 |
Net Increase / (Decrease) in Cash and Cash Equivalents | 8,458,823 | (9,985,307) |
Cash and Cash Equivalents at the Beginning of the Year | (11,800,503) | (126,822) |
Cash and Cash Equivalents at the End of the Year | (3,341,680) | (10,112,129) |
Cash and cash equivalents | ||
Yevoitroble Cash fr Cash Eqitirelettt Balances | ||
Foreign Saving Accounts | 5,858,343 | 1,643,892 |
Local Saving Accounts | 1,145,699 | 916,158 |
Local Current Accounts | 29,000 | 52,200 |
Petty Cash | 225,000 | 795,839 |
Total Favourable Cash & Cash Equivalent | 7,258,042 | 3,408,089 |
Unfavourable Cash fr Cesh Equivalent Balances Local Current Accounts | 10,599,722 | 13,520,218 |
Total Unfavourable Cash & Cash Equivalent | """ 10;599,722 | 13,520,218 |
Totel Cash and Cash Equioelent for the Purpose of Statement of Cesh Flows | (3,341,680) | (10,112,129) |