11thMarch, 2026 Ms. Nilupa Perera
Chief Regulatory Officer Colombo Stock Exchange No. 04-01, West Block World Trade Center Echelon Square
Colombo 01 Sri Lanka
Dear Madam,
Errata to the Financial Statements as at 30.06.2025 - Exterminators PLCWe identified certain non-compliances in the Interim Financial Statements (IFSs), which have now been rectified and resubmitted for upload on 09 March 2026. Accordingly, we hereby submit the corrected errata for the following IFSs.
IFSs as at 30thJune 2025
The corrections have been duly incorporated to address the non-compliances raised, specifically:
Alignment of the disclosed market prices (High, Low, and Closed) with the records maintained by the CSE.
Disclosure of the relevant "option" under which the Company complies with the minimum public holding requirements, in accordance with Appendix 7A of the CSE Listing Rules.
Disclosure of the number of shareholders representing the public holding together with the float-adjusted market capitalization.
All other disclosures in the aforementioned statements remain unchanged. Thank you for your kind regards
Yours faithfully,
Managing Director Exterminators PLC
INTERIM REPORT - EXTERMINATORS PLC
Errata to the financial statements for the Quarter ended 30.06.2025 (UNAUDITED)
EXTERMINATORS PLC
Statement of financial position
As at | Group 30.06.2025 | 31.03.2025 | Company 30.06.2025 | 31.03.2025 |
Assets | ||||
Non-current assets Property, plant and equipment Intangible assets Investment in subsidiary Total | 4,729,249 722,899 -26,877,865 | 5,788,933 734,592 -28,384,031 | 4,644,199 722,899 -26,792,815 | 5,712,433 734,592 -28,307,531 |
Current assets | 26,103,115 78,933,709 44,317,562 21,300 6,058,429 155,434,116 182,311,981 | 28,855,769 70,526,824 46,706,404 21,300 3,876,286 149,986,583 178,370,614 | 26,103,115 67,493,935 40,054,270 21,300 2,767,690 136,440,310 163,233,125 | 28,855,769 60,526,529 42,660,112 21,300 2,252,420 134,316,129 162,623,661 |
Inventories | ||||
Trade and other receivables and pre-payments | ||||
Amount due from related parties | ||||
Financial assets at fair value through profit or loss | ||||
Cash and cash equivalents | ||||
Total | ||||
Total Assets | ||||
Equity and Liabilities | 100,000,000 10,488,139 23,783,840 134,271,979 | 100,000,000 8,436,449 23,783,840 132,220,289 | 100,000,000 7,947,774 23,783,840 131,731,614 | 100,000,000 6,836,690 23,783,840 130,620,530 |
Capital and Reserves | ||||
Stated Capital | ||||
Retained Earnings | ||||
Revaluation reserve | ||||
Total Equity | ||||
Non - Current Liabilities Retirement benefit obligation | 2,594,834 | 3,059,834 | 2,594,834 | 3,059,834 |
Interest Bearing Loans and Borrowings Deferred tax liabilities Total | 1,509,342 (407,500) 3,696,676 | 1,509,342 (407,500) 4,161,676 | 1,509,342 (407,500) 3,696,676 | 1,509,342 (407,500) 4,161,676 |
Current Liabilities | 12,542,974 14,783,428 17,291,378 (274,452) 44,343,328 182,311,981 | 13,487,495 13,552,938 15,222,669 (274,452) 41,988,650 178,370,614 | 12,542,974 -15,536,314 (274,452) 27,804,836 163,233,125 | 13,487,495 -14,628,412 (274,452) 27,841,455 162,623,661 |
Interest Bearing Loans and Borrowings | ||||
Amounts due to related parties | ||||
Trade and other payables | ||||
Income Tax Payable | ||||
Total | ||||
Total Equity and Liabilities | ||||
Net Assets per share | - | - | 2.63 | 2.61 |
These Financial Statements are in compliance with the requirements of the Companies Act No. 7 of 2007
Mr. Marlon Ferreira Nalinda Pelpola
Managing Director Director
18.02.2026 18.02.2026
EXTERMINATORS PLC
STATEMENT OF PROFIT AND LOSS-GROUP
Three Months ended 30.06.2025
Year ended 31.03.2025
Three months ending 30.06.2025 | 2025 | 2024 | 2025 | 2024 |
Revenue from contracts | 38,065,716 | 35,706,408 | 153,624,292 | 143,009,863 |
Cost of sales | (9,948,880) | (7,612,430) | (52,227,976) | (38,872,545) |
Gross profit | 28,116,836 | 28,093,978 | 101,396,316 | 104,137,318 |
Other income | 501,831 | - | - | 35,050 |
Administrative expenses | (20,543,205) | (14,805,670) | (55,940,504) | (51,389,074) |
Distribution expenses | (5,412,530) | (9,045,649) | (38,786,298) | (43,781,800) |
Other Operating Expenses | - | - | (30,277) | (4,732,979) |
Finance income | - | 595,744 | (2,741,863) | 5,676,578 |
Finance expenses | (611,243) | (121,972) | 2,209,041 | (750,239) |
Profit or loss before tax | 2,051,690 | 4,716,431 | 6,106,414 | 9,194,854 |
Income tax expenses | - | (629,492) | - | (207,598) |
Profit or loss for the period | 2,051,690 | 4,086,939 | 6,106,414 | 8,987,256 |
Other comprehensive income | ||||
Actuarial loss and defined benefit plans | - | - | - | (2,161,138) |
Deferred tax on actuarial loss | - | - | - | 648,341 |
Total comprehensive income for the year | 2,051,690 | 4,086,939 | 6,106,414 | 7,474,459 |
Earnings per share based on profit /loss | 0.04 | 0.08 | 0.12 | 0.17 |
EXTERMINATORS PLC
STATEMENT OF PROFIT AND LOSS-COMPANY
Three Months ended 30.06.2025
Year ended 31.03.2025
Three months ending 30.06.2025 | 2025 | 2024 | 2025 | 2024 |
Revenue from contracts | 23,384,885 | 35,706,408 | 111,044,141 | 143,009,863 |
Cost of sales | (6,369,606) | (7,612,430) | (39,342,066) | (38,872,545) |
Gross profit | 17,015,279 | 28,093,978 | 71,702,075 | 104,137,318 |
Other income | 501,831 | - | - | 35,050 |
Administrative expenses | (13,163,155) | (14,805,670) | (37,333,649) | (51,389,074) |
Distribution expenses | (2,631,629) | (9,045,649 | (29,298,671) | (43,781,800) |
Other Operating Expenses | - | - | (30,277) | (4,732,979) |
Finance income | - | 595,744 | 2,209,041 | 5,676,578 |
Finance expenses | (611,243) | (121,972) | (2,741,863) | (750,239) |
Profit or loss before tax | 1,111,084 | 4,716,431 | 4,506,656 | 9,194,854 |
Income tax expenses | - | (629,492) | - | (207,598) |
Profit or loss for the period | 1,111,084 | 4,086,93 | 4,506,656 | 8,987,256 |
Other comprehensive income | ||||
Actuarial loss and defined benefit plans | - | - | - | (2,161,138) |
Deferred tax on actuarial loss | - | - | - | 648,341 |
Total comprehensive income for the year | 1,111,084 | 4,086,939 | 4,506,656 | 7,474,459 |
Earnings per share based on profit /loss | 0.02 | 0.08 | 0.09 | 0.17 |
EXTERMINATORS PLC
STATEMENTS OF CHANGES EQUITY
For the Period Ended 30 June 2025
COMPANY | Stated Capital | Revaluation Reserve | Retained Earnings | Total Equity |
Balance as at 01 April 2024 | 100,000,000 | 23,783,840 | 2,330,034 | 126,113,874 |
Net profit for the year | - | - | 4,506,656 | 4,506,656 |
Dividends | - | - | - | - |
Other comprehensive income | - | - | - | - |
Prior year adjustments | - | - | - | - |
Balance as at 30 June 2024 | 100,000,000 | 23,783,840 | 6,830,690 | 130,620,530 |
Net profit for the year | - | - | 1,111,085 | 1,111,085 |
Dividends | - | - | - | - |
Other comprehensive income | - | - | - | - |
Prior year adjustments | - | - | - | - |
Balance as at 30 June 2025 | 100,000,000 | 23,783,840 | 7,947,774 | 131,731,614 |
EXTERMINATORS PLC STATEMENTS OF CHANGES EQUITY
For the Period Ended 30 June 2025
GROUP | Stated Capital | Revaluation Reserve | Retained Earnings | Total Equity |
Balance as at 01st April 2024 | 100,000,000 | 23,783,840 | 2,330,034 | 126,113,874 |
Net loss for the year | - | - | 6,106,414 | 6,106,414 |
Dividends paid | ||||
Other comprehensive income | - | - | - | - |
Balance as at 30 June 2024 | 100,000,000 | 23,783,840 | 8,436,449 | 132,220,289 |
Profit or loss for the year | 2,051,691 | 2,051,691 | ||
Share | - | - | - | - |
Dividends | - | - | - | - |
Prior Year Adjustment | - | - | - | - |
Balance as at 30 June 2025 | 100,000,000 - | 28,783,840 - | 10,488,139 | 134,271,979 |
Sbtementof cashRows
Exterminators PLC
STATEMENT DF CABH FLDWS
For dse Year Ended 30 Jia+e 26ZS
Group 50-06-2025 51-03-2025 Rs. Rs. | Company 30-06-2025 31-03-2025 Rs. |
J05l,690 Ql06,4l4 1,111,084 4 656
1 ,023 | J0l4,951 5,l9B,83& | 1@3,023 | 2,0l4,951 5,l9âji3B | |
11,693 | 46,772 | 11,693 | 772 | |
61lC43 | 174O.828 | 611243 | 2,74t1g2B | |
4,lW,648 | lQl07,804 | 7,043 | 14 045 | |
BOx ¥lt|§ Capitg Cbaages lic ie i Jme hzies | 2,752,654 | 87) | 2,752,654 | (3,8 87) |
frame mTea&• azxlOffer Receive es | (8, â:ifi) | (lJ684,2lQ | (69d7,dOi) | (3 4) |
(Iixueaie)/I3ecrenm in A xxva IXe FromRelated frame fi A xnxn IXe to RentedParted | 88,842 1 4Ri | (15,627,242) US | 2,605,8d2 | (11,5 @ |
frame or Trx&• azxlOtter Palates | 1O5&7K | 7.199a | iD7M1 | 6Ji05 6Ri |
Cth Grnerzled from Oprrzfing .Activities | 4311,457 | 1656,Ji39 | 034 | 1,9 4 |
(635,713) | (635,713) | |||
Net Cssh Gen rzied from Operating . rtivi'hes | 17&457 | 582527 | 1O7l.034 | Al.117&PI |
Cth Flom fromInvesting . rtivi'hes |
Acquisit zi ofPrq›erty, Plant and
Net Cssh{Used izi)/Ciemrate d from Izrresting . rthâdes
Net Cssh Gen rzied frozn/(L'se din) Finmiring .Htiiñties Net Cssh Gen red from Cash and Co h Eqeh-atrnts
Cth aim Cash Equivaknts at the BegJzmiug of the ¥'ear Cth aim Cash Equivaknb at the End of the Year
upto ill
(l355,7d3) (7 (1355,763) (7,3829tZi) (ld55.7d3) 64 (lJ55.763) 3JiKi264
85 7.457216 2252419 7,457d16
AJI figureshe provisional and subject la aud"fi, unless oilerwise sBted.
Notes to the interim financial statements
General
The Exterminators (Private) Limited ("Company") incorporated as a private limited liability company on 24 of May 2004, in terms of Companies Act No. 17 of 1982 and re-registration on 11 of June 2010, in terms of Companies Act No. 07 of 2007. The Company has changed its status to a Limited Liability Company on 23 of November 2021, in terms of Companies Act No. 07 of 2007 and changed the company name as Exterminators Limited. The Company resolved to
change the status of the company from Limited to PLC with effect from 30 March 2022, The registered office of the Company and principal place of business is located at No: 02, Ascot Avenue, Colombo.05.
The Company has carried out an Initial Public Offer (IPO) of 10,000,000 Ordinary voting Shares at an offer Price of LKR
6.00 per share, successfully raising LKR 60 million and listed in Colombo Stock Exchange on 30th March 2022.
Principal Activities and Nature of Operations
During the year, the principal activities of the Company were providing pest management, termite management, mosquito management, sanitation and disinfection services.The company is distributed locally manufactured products and international brands.
Basis of Preparation
These condensed Interim Financial Statements of Exterminators PLC and the group are for the period ended 30th June 2025. They have been prepared in accordance with LKAS 34, Interim Financial Reporting, these Interim Financial Statements have been prepared in accordance with these SLFRS and IFRIC interpretation issued and effective as at the time and Companies Act No.07 of 2007. Provides the information required by the Colombo Stock Exchange.
Accounting Policies
The accounting policies and methods of computation adopted are consistent with those of the previous financial year as reported in the annual financial statements for the three months period ended 30th June 2025.
Significant changes
The company has acquired the 100 number of shares of Exterminator International (Private) Limited on 01st July 2024. (Per share value was Rs.1,000.00)
Shares and shareholder information
The number of shares held by the board of directors.
The Float adjusted market capitalization of the Company falls under Option 2 of Rule 7.13.1 (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 as at 30.06.2025
Twenty largest shareholders of the company.
6.4 The company's Highest, Lowest and last traded price given below.
30.06.2025
31.03.2025
Highest traded
5.5
6.2
Lowest traded
3.9
5.1
Last traded
4.5
5.2
Market Capitalization
237,836,066
274,832,787
Events occurring after the reporting date : There were no significant events after the reporting period that require adjustments to or disclosures in the financial statements.
Contingent Liabilities : There were no material contingent liabilities as of 30.06.2025
Capital Expenditure Commitments : There were no material capital expenditure commitments as of 30.06.2025
CORPORATE INFORMATION
Company Name | Exterminators PLC |
Legal Form | A Public Limited Liability Company, listed on the Colombo Stock Exchange on 30th March 2022. |
Company registration | PB 00248739 |
Head office | 02, Ascot Avenue, Colombo-05. Tel 0117 760 760/ hello@exterminators.lk https://www.exterminators.lk |
Kandy | 20, Mulgampola Road, Kandy Tel 0817 760 760 kandy@exterminators.lk |
Chairman Dr. Kishu Gomes | |
Board of Directors | Managing Director Denham Marlon Ferreira |
Directors Dr. Nihal Arttygalle Ajith Kumara G S Pelpola Nalinda Pelpola | |
Company Secretary | R & J Corporate Secretaries (Private) Limited 109/10 A, Gothami Road, Colombo 08. Tel: 0114 335 938 |
Auditors | Jayasingha & Company Chartered Accountants 94/12, 2nd Lane, Kirulapone Avenue, Colombo-05 |
Bankers | Commercial Bank of Ceylon PLC Seylan Bank PLC |