Exterminators PlcCSELK: EXT.N0000

Errata to the Interim Financial Statements for the Quarter ended 30th September 2025

· Issued by Exterminators Plc

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 30.09.2025 – Exterminators PLC

We 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.

  1. IFSs as at 30thSeptember 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 30.09.2025 (UNAUDITED)

EXTERMINATORS PLC

Statement of financial position

As at 30.09.2025

Group 30.09.2025

31.03.2025

Company 30.09.2025

31.03.2025

Assets

Non-current assets

Property, plant and equipment Intangible assets

Investment in subsidiary Total

4,181,669

2,492,879

-

29,071,151

6,098,682

2,302,733

-31,232,807

4,081,312

718,503

100,000

27,296,418

6,025,718

528,357

100,000

29,485,467

Current assets

33,021,939

67,889,116

31,209,624

21,300

10,443,367

142,585,346

171,656,497

28,855,769

48,319,131

34,048,956

21,300

3,641,777

114,886,932

146,119,735

27,821,367

56,917,603

24,102,104

21,300

7,003,524

115,865,897

143,162,315

28,855,769

38,062,999

44,671,573

21,300

2,017,911

113,629,552

143,115,015

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

Capital and Reserves Stated Capital Retained Earnings Revaluation reserve Total Equity

102,400,000

(4,789,878)

23,783,840

121,393,961

102,400,000

(14,917,669)

23,783,840

111,266,171

102,400,000

(13,784,568)

23,783,840

112,399,272

102,400,000

(16,748,025)

23,783,840

109,435,815

Non – Current Liabilities Retirement benefit obligation

2,564,669

3,029,669

2,564,669

3,029,669

Lease creditors repayable after one year Deferred tax liabilities

Total

1,308,871

(591,149)

3,282,391

5,985,891

(591,149)

8,424,411

1,308,871

(591,149)

3,282,391

5,985,891

(591,149)

8,424,411

Current Liabilities

11,696,088

15,482,742

20,075,767

(274,452)

46,980,144

171,656,497

9,120,179

-

17,253,319

55,655

26,429,153

146,119,735

11,696,088

-

16,059,016

(274,452)

27,480,652

143,162,315

9,120,179

-

16,409,062

(274,452)

25,254,789

143,115,015

Lease creditors repayable within one year

Amounts due to related parties

Trade and other payables

Commissioner General of Inland Revenue

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 2

Marlon Ferreira Nalinda Pelpola

Managing Director Director

18.02.2026 18.02.2026

EXTERMINATORS PLC

(1,086,665)

STATEMENT OF PROFIT AND LOSS-GROUP

Quarter ended 30.09.2025

Six months Ended 30.09.2025

Six months ending 30.09.2025

2025

2024

2025

2024

Revenue from contracts

43,182,717

42,238,616

81,248,433

77,945,024

Cost of sales

(7,325,942)

(12,219,104)

(17,274,822)

(25,404,164)

Gross profit

35,856,775

30,019,512

63,973,611

52,540,860

Other income

-

-

-

-

Profit before operating expenses

35,856,775

30,019,512

63,973,611

52,540,860

Administrative expenses

(20,013,816)

(17,637,070)

(40,557,021)

(32,384,463)

Distribution expenses

(7,355,405)

(11,483,672)

(12,767,935)

(20,567,598)

Profit or loss before operating expenses

8,487,554

898,770

10,648,655

(20,567,598)

Finance income

98,523

625,427

600,354

1,221,170

Finance expenses

(509,976)

(966,795)

(1,121,219))

(1,086,665)

Profit or loss before tax

8,076,101

557,402

10,127,791

(276,696)

Income tax expenses

-

-

-

-

Profit or loss for the period

8,076,101

557,402

10,127,791

(276,696)

Other comprehensive income

Actuarial loss and defined benefit plans

-

-

-

-

Deferred tax on actuarial loss

-

-

-

-

Total comprehensive income for the year

8,076,101

557,402

10,127,791

(276,696)

Earnings per share based on profit

/loss

0.15

0.01

0.19

(0.01)

EXTERMINATORS PLC

STATEMENT OF PROFIT AND LOSS-COMPANY

Quarter ended 30.09.2025

Six months ended 30.09.2025

Six months ending 30.09.2025

2025

2024

2025

2024

Revenue from contracts

28,382,717

28,183,938

51,767,602

63,890,346

Cost of sales

(8,134,749)

5,518,969)

(14,504,354)

(18,704,029)

Gross profit

20,247,968

22,664,969

37,263,248

45,186,317

Other income

-

-

-

-

Profit before operating expenses

20,247,968

22,664,969

37,263,248

45,186,317

Administrative expenses

(14,729,084)

(12,187,315)

(27,892,239)

(26,934,708)

Distribution expenses

(3,258,707)

(8,404,170)

(5,890,336)

(17,488,096)

Profit or loss before operating expenses

2,260,176

2,073,485

3,480,672

763,514

Finance income

98,523

625,427

600,354

1,221,170

Finance expenses

(506,326)

(966,795)

(1,117,569)

(1,086,665)

Profit or loss before tax

1,852,373

1,732,116

2,963,457

898,019

Income tax expenses

Profit or loss for the period

1,852,373

1,732,116

2,963,457

898,019

Other comprehensive income

Actuarial loss and defined benefit plans

Deferred tax on actuarial loss

Total comprehensive income for the year

1,852,373

1,732,116

2,963,457

898,019

Earnings per share based on profit /loss

0.04

0.03

0.06

0.02

EXTERMINATORS PLC

STATEMENTS OF CHANGES EQUITY

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

(276,696)

(276,696)

Other comprehensive income

Total comprehensive income

Dividends paid

Balance as at 30th September 2024

100,000,000

23,783,840

2,053,339

125,837,179

Balance as at 01st April 2025

102,400,000

23,783,840

(14,917,669)

133,331,373

Profit or loss for the year

10,127,791

10,127,791

Other comprehensive income

Total comprehensive income

Dividends

Balance as at 30th September 2025

100,000,000

23,783,840

(4,789,878)

121,393,961

EXTERMINATORS PLC STATEMENTS OF CHANGES EQUITY

COMPANY

Stated Capital

Revaluation Reserve

Retained Earnings

Total Equity

Balance as at 01st April 2024

100,000,000

23,783,840

16,711,866

266,332,884

Profit or loss for the year

898,019

898,019

Other comprehensive income

Total comprehensive income

Dividends paid

Balance as at 30th September 2024

100,000,000

23,783,840

17,885,019

127,011,893

Balance as at 01st April 2025

102,400,000

23,783,840

(16,748,025)

109,435,815

Profit or loss for the year

2,963,457

2,963,457

Other comprehensive income

Total comprehensive income

Dividends

Balance as at 30th September 2025

102,400,000

23,783,840

(13,784,568)

112,399,272

Statementofcashflows

EXTERMINAT ORS PLC

Statement of Ccsh Flow

Rs. Rs. Ra Ra

For the Period ended 30 Seplerrber 7025

Cmh Floysfr‹xri operating activities Net polit.''.kas”i Rae m

P 1 BacX

Rece@deGñ#409 RxY+

aDNaest Eqwae

1D,127,791 i”11.343 134. 2*-€3,45/ .I Z466, •1'i

717.

-

717,8Z2

.553.

-

iO,353”i

10.577£12

4.W591

IB57T,21?

4. ,X•1

2,384,E15

S484@7

2379,11-d

5484,207

O,386

77.572

?3,3Bg

7T,672

1,117,563 794.°4 1.117,569 794,Bt0

13,653,361 10,°07.557 5483,6Y B@*,

Worhng capital changes (hcrazse”y'd•xxzase n ñerraks

fxrease.'”.W ) h rereim es. detx›siIs & {:repaymercs (hcrazse”i .'be in chants due ton rd•ded patés (hcrazse”i .'be in chants due forth pates fxrease.'”.W ) hmale & payBlAs

Cmh generated frs/(used in) Operations

IJel cash flmfron/(used in) operating activities

2,8Z?,447

11,03tI,33Ii

i'550,04fi'i B386,359

8,859,436 16,363

Cmh flora from (used in) investing adiv ities

Cash flare from/(used in) financing actirilies

Lai Out rat

8el cash generated frorrf{used in) Prancing activities 8el irioease / (deaease) in cash & cash equivalents

Cash 8 cash eqm/dents al & begmrxj of they Cmh & cash equivalent at lhe end of lhe par

{1,815) {7.1-•14.723. - i7.°38,O”i

.1*4,146) (135Q0. i'1%,14E'i i'135,f 0'i

la.«a‹ ‹s/na«I izgnaI

.3,*18, •) i12755416. i'W16,679'i . T2755,41E'i

{3418,679} (12, 16} 8,679) }1Z,7 16)

7.457J17

2017.912

7.457 217

EXTERMINATORS PLC Notes to the interim financial statements.

  1. 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.

  2. 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.

  3. Basis of Preparation :-These condensed Interim Financial Statements of Exterminators PLC and the group are for the period ended 30th September 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.

  4. 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 September 2025.

  5. 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)

  6. Shares and shareholder information

    1. 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 30.09.2025

    2. Twenty largest shareholders of the company.

      Stated capital is represented by the number of shares given below

      30.09.2025

      30.06.2025

      Numbers

      (LKR)

      Numbers

      (LKR)

      Ordinary Shares

      52,852,459

      100,000,000

      52,852,459

      100,000,000

      Total

      52,852,459

      100,000,000

      52,852,459

      100,000,000

    3. Earnings per share :-The calculation of the earnings per share is based on the profit for the three-month period ended 30th September 2025 attributable to ordinary shareholders divided by the weighted average number of ordinary shares outstanding during the three-month period ended 30th September, as per the requirements of the Sri Lanka Accounting Standard (LKAS 33) - “Earnings per Share”

    4. The company’s Highest, Lowest and last traded price given below.

      30.09.2025

      30.06.2025

      Highest traded

      8.8

      5.5

      Lowest traded

      4.4

      3.9

      Last traded

      8.0

      4.5

      Market Capitalization

      422,819,672

      237,836,066

  7. 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.

  8. Contingent Liabilities :There were no material contingent liabilities as of 30.09.2025

  9. Capital Expenditure Commitments :There were no material capital expenditure commitments as of 30.09.2025

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

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