E M L Consultants PlcCSELK: EML.N0000

Quarterly Financial Statement as at 30/06/2025

· Issued by E M L Consultants Plc

EML Consultants PLC

FINANCIAL STATEMENTS

FOR THE PERIOD ENDED 30.06.202 5



Rajamahavihara Road, Pitakotte







EML CONSULTANTS PLC

FINANCIAL STATEMENTS FOR THE PERI0 D ENDED 30.06.2025

Contents

  1. Comprehensive 1ncome Statement

  2. Statement of Financial Position

  3. Statement of Changes in Equity

  4. Statement of Cash Flows

  5. Notes to the Financial Statements

Page

1

2

3

4

5 & 6

EML CONSULTANTS PLC

Page 01

STATEMENT OF COMPREHENSIVE INCOME

Quarter ended 30 June

Six Months ended 30 June

01.04.2025 to

01.04.2024 to

01.01.2025 to

01.01.2024 to

30.06.2025

30.06.2024

30.06.2025

30.06.2024

Revenue

9,145,292

29,309,261

36,428,858

50,620,909

Direct Cost

(6,074,088)

(17,847,770)

(22,459,680)

(34,345,368)

Gross Profit

3,071,204

11,461,491

13,969,178

16,275,541

Other Income / (Loss)

2,468,454

1,256,415

2,404,634

188,204

Administrative Expenses

(11,975,999)

(11,215,132)

(25,314,395)

(22,828,206)

Operating Profit / (Loss)

(6,436,341)

1,502,774

(8,940,583)

(6,364,461)

Finance Income / (Expense)

1,655,617

1,808,067

3,016,052

3,409,214

Finance Income - net

1,655,617

1,808,067

3,016,052

3,409,214

Profit / (Loss) Before Tax

(4,780,724)

3,310,841

(5,924,531)

(2,955,247)

Income Tax

Profit / (Loss) For The Year

(4,780,724)

3,310,841

(5,924,531)

(2,955,247)

Basic Earnings / (Loss) per Share

(0.05)

0.04

(0.07)

(0.03)

EML CONSULTANTS PLC

STATEMENT OF FINANCIAL POSITION

Unaudited As at

Page 02

Audited

As at

30.06.2025 31.12.2024

Rs.

Rs.

Assets

Non-Current Assets

Property, Plant and Equipment

101,127,723

102,803,677

Total Non-Current Assets

101,127,723

102,803,677

Current Assets

Trade and Otlaer Receivables

l3,78S,560

39,737,653

Income Tax Recoverable

2,147,365

2,030,820

Financial Assets

119,815,012

117,173,078

Amount due from Related Party

14,955,899

14,999,101

Cash and Cash Ec{uivalents

12,522,549

6,893,355

Total Current Assets 163,226,385 180,834,007

Total Assets

264,354,108

283,637,684

EQUITY AND LIABILITIES

Capital and Reserves

Stated Capital

90,900,000

90,900,000

Revaluation Reserve

41,208,327

41,208,327

Iletained Earnings

Total Shareholder's Funds

o"6,793,420 62,717,951

188,901,747 194,826,278

Non-Current Liabilities

Loans and Borrowings

1,340,463

417,033

Retirement Benefit Obligations

9,269,212

9,269,212

Deferrect Income Tax Liabilities

21,041,114

21,041,114

Total Non-Current Liabilities

31,650,789

30,727,359

Current Liabilities

Loans and Bo1rowings

15,00S,214

20,870,921

Trade and Other Payables

26,9S6,302

35,296,190

Amount due to Related Party

1,862,056

1,916,936

Total Current Liabilities

43,801,572 58,084,047

Total Liabilities

75,452,361

88,811,406

Total Equity and Liabilities 264,354,108 283,637,684

Net Assets per Share -In LKR

2.08

2.14

The Financial Statements are in compfiance with the requirements of the Companies Act No. 07 of 2007.





The Board of Directors is responsible for the preparation and presentation of these Financial Statements. Approved and signed for and on behalf of the Board.



Director

Date : 06.08.2025

EML CONSUr rANTS Prc

STATEMENT OF CHANGES IN EQUITY

Page 03

Stated

devaluation

Retained

Capital

Rs.

Reserve

Rs.

Earnings

Rs.

Total

Rs.

Balance as at 1 January 2024

90,900,000

58,869,038

70,547,774

220,316,812

Total Comprehensive Loss For The Period (Six Months)

(2,955,247)

(2,955,247

Unaudited Balance as at 30 June 2024

90,900,000

58,869,038

67,592,527

217,361,565

Audited Balance as at 1 January 2025

90,900,000

41,208,327

62,717,951

194,826,278

Total Comprehensive Loss For The Period (Six Months)

(5,924,531)

(5 924,531

Unaudited Balance as at 30 June 2025

90,900,000

41,208,327

56,793,420

188,901,747

EML CONSULTANTS PLC STATEMENT OF CASHFLOW

Page 04

01.01.2025,;to

01.01.2024 to

30.06.2025

30.06.2024

Cash Flows from Operating Activities

Loss before tax

(5,924,531)

(2,955,247)

Adjustments for:

Depreciation

1,166,376

2,628,670

Interest income

(1,709,563)

(3,937,653)

Interest expense

53,946 '

(528,439)

Operating Loss Before Working Capital Changes

(6,413,772)

14,792,669)

Changes in working capital:

- (Increase) / Decrease in Trade and Other Receivable

28,945,345

(4,796,440)

- (Increase) / Decrease in Amounts Due From Related Party

43,202

(1,376,028)

- Increase / (Decrease) in Trade and Other Payables

(8,359,888)

3,420,412

- Increase / (Decrease) in Amounts Due To Related Party

(54,880)

(1,179,452)

Cash Generated From / tUsed In) Operations

14,T60,007

(8,724,177)

Interest Paid

Income Tax Paid

Net Generated From / (Used In) Operating Activities

14,160,007

(8,724,177)

Cash Flows From Investing Activities

Interest received

1,709,563

3,937,653

(Investment) / uplift in short term investment (932,371)

Net Cash (Used In) / Generated From Investing Activities

777,192

3,937,653

Cash Flows From Financing Activities

Movement in borrowing

(5,617,361)

(8,522,336)

Net Cash Used In financing Activities

(5,617,361)

(8,522,336)

Net (Decrease) / Increase in Cash and Cash Equivalents

9,319,838

(13,308,860)

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

12,480,665)

(13,435,682)

Cash and cash e ui a ents

Fevourahle Cesh fr Cash Equivalent Baltinces

Foreign Saving Accounts

10,777,984

1,252,505

Local Saving Accounts

1,490,565

733,111

Local Current Accounts

29,000

30,000

Petty Cash

225,000

225,000

Total Favourable Cash & Cash Equivalent

12,522,549

2,240,616

Unfavourable Cash H Cash Equivalent Balances

Local Current Accounts

15,003,214

15,676,298

Total Unfavourable Cash & Cash Equivalent

15,003,214

15,676,298

Total Cash end CosJt EJttirsletit/or the Pitiyose of Statement of Cash Flours

(2,480,665)

(13,435,682)

EML CONSULTANTS PLC

NOTES TO THE FINANCIAL STATEMENTS

Page 0*

  1. Unless otherwise stated specifically, figures in these financial statements are not audited.

  2. These condensed financial statements comply with Sri Lanka Accounting Standard 34 (LKAS 34).

  3. There have been no changes to the accounting policies adopted compared to the audited financial statements of 31 December 2024, except as disclosed below:

  4. There are no material contingent liabilities as at 30 June 2025, other than disclosed below;

    A case has been filed at the Anuradhapura Labour Tribunal against EML by a consultant that was retained o fee basis for a specific project, however claiming for EPF/ETF (Case No 27/Anu/2546/2020). The case is only partly heard and pending for further hearing where the dates have not been fixed yet. In the event the case is decided against the Company.

  5. No material events have taken place subsequent to the date of the balance sheet that require disclose or and adjustments to financial statements

  6. Share Information

    1. Market prices recorded during the quarter eneded 30.06.2025

      Highest Market price per Share Lowest Market price per Share

      Last Traded Market price per Share

    2. Directors Shareholdings as at 31.03.2025

      Rs.

      4.50

      3.40

      3.80

      Name ot the Shareholders Mr. K.A.K. Jayatilake

      Mr. Thilak Hewawasam

      No.of Shares

      46,360,738

      944,445

      EVIL CONSULTANTS PLC

      NOTES TO THE FINANCIAL STATEMENTS

      Top 20 Major Share Holder Eist as at 30.06.2025

      6 Share Information (Cont'd...1

      Page 06

    3. Total No of Shares

As at 30 June 2025 90,900,000

6.4

Top 20 Major Share Holder List as at 30.06.2025

Serial

Name of Shareholder

No of Shares

%



MR. KALUACHCHIGAMAGE AVANTHI KU SARA JAYATILAKE

46,360,738

51.00%



MR. KANDE GAMARALALAGE CHA DRAJITH SHALIKA KULATHISSA

1,761,303

1.94%S



SAMPATH BANK PLC/MR. LLEWELLY ALPFION SL S JOSEPH FIEDELIS MORAIS

1,637,020

1.80%

4

MW. WICKRAMA ARACHCHI APPUHAE4ILAGE THAL'IASH MADUSHAN JAYA WICKRAMA

1,412,633

1.55%



MERCHANT BANK OF SUI LANKA & FH AT BE PLC 01

1,375,000

1.51%

6

Mr. TILAK HEWAWASAM

944,445

1.04%

7

SENKADAGALA FINANCE PLC/S.GOBINATH

801,000

0.88%

8

MS. MADANASINGHE IJVIANDIE THANUDARA

549,136

0.60%

9

MERCHANT BANK OF SRI LANKA & FINANCE PLC/P. PRIYANTHA

520,000

0.57%

10

MR. MOHAMED THASEEN RAJAB KHAN

514,165

0.57%



h41I. ELABODA KANKANAMCE NIMAL PREMAflATNE '697870466VN'

168,733

0.52%

12

MW. ABEYSIII1 HERIAPALA MUNASINGHE

455,000

0.50*/o

13

MR. WEERATHUNGA ARACHCHIGE SAMPATH PALITHA DE SARAM

433,060

0.48%«

14

MW. VASANTHARUBAN KUGATHARSAN

410,000

0.45%

15

DFCC BANK PLC/K.G. GEEKIYAYANA

401,022

0.44%

16

MW. ANGODAGE UPUL SAMAN PRIYANTHA PERERA

400,000

0.44%

17

MRS. ATHAPATHTHU GALLATH RALLAGE SHYAMALI CHAMPIKA THILAKAEATHNA

400,000

0.44%

18

MW. SENAWIEATHNA EPARALALAGE CHATHURANGA PRABHATH SENAWIRATHNA

390,000

0.43%

19

MW. NEDAGAh4UWAGE INDIKA PADhIA KUMARA

382,242

0.42%

2O ME. CHANDUAL ATH RAJEENDRA NARA XGODA

373,000 0.41%

_ S9,988_497 _ 65.99*+o



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