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 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 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
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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
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7.457J17
2017.912
7.457 217
EXTERMINATORS PLC 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 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.
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.
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 30.09.2025
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
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”
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
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 30.09.2025
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 |
