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 31.03.2025 - 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 31stMarch 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.
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 31.03.2025 (UNAUDITED)
These Financial Statements are in compliance with the requirements of the Companies Act No. 7 of 2007
Marlon Ferreira Nalinda Pelpola
Managing Director Director
18.02.2026 18.02.2026.
EXTERMINATORS PLC
STATEMENT OF PROFIT AND LOSS-GROUP
Three months ended 31.03.2025
Twelve months Ended 31.03.2025
Twelve months ended 31.03.2025 | 2025 | 2024 | 2025 | 2024 |
Reveue from contracts | 34,510,645 | 38,154,032 | 153,624,292 | 143,009,863 |
Cost of sales | (13,352,020) | (11,530,701) | (52,227,976) | (38,872,545) |
Gross profit | 21,158,625 | 26,623,331 | 101,396,316 | 104,137,318 |
Other income | 9,280,310 | - | 35,050 | |
Administrative expenses | (16,049,966) | (12,182,681) | (55,940,504) | (51,389,074) |
Distribution expenses | (9,817,693) | (14,645,030) | (38,786,298) | (43,781,800) |
Other Operating Expenses | (30,277) | - | (30,277) | (4,732,979) |
Finance income | 500,816 | 985,405 | 2,209,041 | 5,676,578 |
Finance expenses | (662,760) | (149,932) | (2,741,863) | (750,239) |
Profit or loss before tax | 4,379,055 | 631,093 | 6,106,414 | 9,194,854 |
Income tax expenses | 1,347,733 | - | (207,598) | |
Profit or loss for the period | 4,379,055 | 1,978,826 | 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 | ||
Other Comprehensive Income | - | (1,512,797) | ||
Total comprehensive income for the year | 4,379,055 | 1,978,826 | 6,106,414 | 7,474,459 |
Earnings per share based on profit /loss | 0.08 | 0.04 | 0.12 | 0.14 |
EXTERMINATORS PLC
STATEMENT OF PROFIT AND LOSS-COMPANY
Three months ended 31.03.2025
Year ended 31.03.2025
Twelve months ended 31.03.2025 | 2025 | 2024 | 2025 | 2024 |
Revenue from contracts | 21,672,326 | 38,154,032 | 111,044,141 | 143,009,863 |
Cost of sales | (10,830,859) | (11,530,701) | (39,342,066) | (38,872,545) |
Gross profit | 10,841,467 | 26,623,331 | 71,702,075 | 104,137,318 |
Other income | 9,280,310 | - | - | 35,050 |
Administrative expenses | (9,400,633) | (12,182,681) | (37,333,649) | (51,389,074) |
Distribution expenses | (7,169,189) | (14,645,030) | (29,298,671) | (43,781,800) |
Other Operating Expenses | (30,277) | - | (30,277) | (4,732,979) |
Finance expenses | (669,332) | (149,932) | (2,741,863) | (750,239) |
Finance income | 500,816 | 985,405 | 2,209,041 | 5,676,578 |
Profit or loss before tax | 3,353,161 | 631,093 | 4,506,656 | 9,194,854 |
Income tax expenses | - | 1,347,733 | - | (207,598) |
Profit or loss for the period | 3,353,161 | 1,978,826 | 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 | 3,353,161 | 1,978,826 | 4,506,656 | 7,474,459 |
Earnings per share based on profit /loss | 0.0634 | 0.0374 | 0.0853 | 0.1414 |
EXTERMINATORS PLC
STATEMENTS OF CHANGES EQUITY
For the Year Ended 31 March 2025
GROUP | Stated Capital | Revaluation Reserve | Retained Earnings | Total Equity |
Balance as at 01st April 2023 | ||||
Profit or loss for the year | ||||
Dividends | ||||
Other comprehensive income | ||||
Prior year adjustments | ||||
Balance as at 31 March 2024 | 100,000,000 | 23,783,840 | 2,330,034 | 126,113,874 |
Profit or loss for the year | 6,106,414 | 6,106,414 | ||
Dividents | ||||
Other comprehensive income | ||||
Total comprehensive income | ||||
Balance as at 31 March 2025 | 100,000,000 | 23,783,240 | 8,436,449 | 132,220,289 |
EXTERMINATORS PLC STATEMENTS OF CHANGES EQUITY
For the Year Ended 31 March 2025
COMPANY | Stated Capital | Revaluation Reserve | Retained Earnings | Total Equity |
Balance as at 01st April 2023 | 100,000,000 | 23,783,840 | 12,481,304 | 136,265,143 |
Profit or loss for the year | 8,987,256 | 8,987,256 | ||
Dividends | (17,969,836) | (17,969,836) | ||
Other comprehensive income | (1,512,797) | (1,512,797) | ||
Prior year adjustments | 344,108 | 344,108 | ||
Balance as at 31 March 2024 | 100,000,000 | 23,783,840 | 2,330,034 | 126,113,874 |
Profit or loss for the year | 4,506,656 | 4,506,656 | ||
Dividends | - | - | - | - |
Other comprehensive income | - | - | - | - |
Total comprehensive income | - | - | - | - |
Balance as at 31 March 2025 | 100,000,000 | 23,783,840 | 6,836,690 | 130,620,530 |
KHIlI2ff(Ors PLC STATEMENT OF CASHFLOWS
Ftxtbe Year E ed31 Mxrcb 2025
DxpxzlProff DxpxzlLos of As FairvaLe adjw mite
Uprating Pmbt bekre Work&g Captnl Clanp
Group
L.i. tn[›at y
31 Mar 2025 31 Mar 2024 31 M‹zr 2025 51 Mar 2024
Rs. Rs. Rs. Rs.
d,1M,414 9,194,â54 4 §56 9,194,â54
6,454,201 5,1P8,838 g454,201
41,161 41,161
b,lT8
lT8,7 7
3,BV,792 J,lD9,792
Cth Gricrzled born Opr rz'ting .Hiivities
OratoryPad
7,199,946 (1lJ67, 6,ti05 (11J67, @5 9 19,805,618 1$56,274
Cth Fbws froth Financing .lets'Mrs
Lears 1 269,232 - 11 ,232
Cth | and CsshE h' rule at tie Beginning ofthe iézr | 7457,216 | 24,759,763 | 7,457d16 | 24,759,763 |
Cash | md CsshEgnñ atenls at lire End oflire Year | 387d285 | 7,457,216 | 2251419 | 7,457,216 |
Notes to the Financial Statements
z. General
The Exterminat ore (Private) Limited ("Compa ny") incorporated as a private Iimited liability company on
of May soap, in terms of Companies Act ND. by of *9 and re-registration an z1 of Ju ne rota, in terms of Companies Act No. •7 OF rooy. The Cam pany has changed its status to a Limited Liability Company on zg of Nove mber :z o:z1, in terms of Compa nies Act ND. 7 zooy and changed t he co mpany name as Exterminators Limited. The Com pa ny resolved to change the status of the compa ny from Limited to PLC
with effect from 3o March z of z,
The registered office of the Com pany and principal place of busi ness is located at No: oa, Ascot Ave nue, Colam bo os
The Company has carried out an Initial Public Offer (IPO) of to,ooo,ooo Ordinary voting Shares at an offer Price of LKR 6.oo per share, successfully raising LKR 6o million and listed in Calombo Stoc k Exehange on both March zoz z.
:z. Principal Acbvrbes and Nature at Operations
During the year, the principal activities of the Company were providing pest manage ment, termite management, mosquito management, sanitation and d isinfec tion services.The cam pany is distributed locally manufactured products and international brands.
g. Basis of Preparation
These condensed Interim Financial Statements of Exterminata rs PLC and the group are for the period ended ga^ March z oz g. They have been prepared in accordance with LKAS 3‹. Interim Financial Reporting, t here Interim Financial Statements have been prepared in accordance with these SLFRS and IFRIC
interpretation issued and effective as at the time and Companies Act ND +7 ^* +oO/. Provides the information required by I he Colom bo Stock Exchange
g. Accounting Policies
The accounting policies and methods of cam putation adopted are consistent with those of the previous financial year as reported in the annual financial statements for the three mont he period ended t°° March
5- Significant changes
The ca mpany has a^9uired the zoo num ber of shares of Exterm inatar International (Private) Lim ited on oz" July aoaq. (Per share value was Rs.z,ooo.oo)
Shareholders information
Directors' shareholding
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 31.03.2025
The company's Highest, Lowest and last traded price given below.
2025.03.31 2024.12.31
Highest traded
6.2
7.2
Lowest traded
5.1
5.8
Last traded
5.2
5.9
Market Capitalization
274,832,787
311,829,508
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 31.03.2025
Capital Expenditure Commitments
There were no material capital expenditure commitments as of 31.03.2025
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 |