Galle Face Capital Partners: Interim Financial Statements for the Quarter ended 30th June 2026 (Extractable Version)

Statement of Profit or Loss and Other Comprehensive Income -1

Statement of Financial Position -2 Statement of Changes in Equity -3 Statement of Cash Flows -4

Notes to the Financial Statements -5-6

Largest Shareholders -7

Corporate Information -8

Revenue

Administrative and other Operating Expenses Profit/loss on Fair Value of Investments Measured at FVTPL

Profit from Operation

Finance Income Finance Cost

Profit before Taxation

Taxation

Profit for the Period

Other Comprehensive Income

Total Comprehensive Income for the Period Earnings Per Share

Diluted Earning Per Share

Dividend per Share

FOR THEPERIOD ENDED 30TH JUNE

GALLE FACECAPITAL PARTNERS PLC

STATEMENT OF PROFIT OR LOSS AND OTHER COMPREHENSIVE INCOME

1. The above figures are provisional and subject to audit.

2. Figures in brackets indicate deductions.

   AS AT

   GALLE FACE CAPITAL PARTNERS PLC STATEMENT OF FINANCIAL POSITION

   30.06.2026 Rs.'000 UNAUDITED	31.03.2026 Rs.'000 UNAUDITED
   2,800,020 170,402	2,884,608 170,402
   2,970,422	3,055,010
   4,491	4,474
   -	-
   159	316
   4,650	4,790
   2,975,072	3,059,800
   649,984	649,984
   2,256,093	2,172,571
   2,906,078	2,822,555
   1,039	1,658
   -	-
   -	-
   67,955	235,587
   68,994	237,245
   2,975,072	3,059,800
   24.56	23.85

   Assets

   Non Current Assets

   Investments - Measured at Fair Value Through Profit or Loss Investments in Associates

   Total Non Current Assets

   Current Assets

   Trade & Other Receivables Amount due from related party Cash and Cash Equivalents

   Total Current Assets Total Assets

   Equity and Liabilities Equity

   Stated Capital

   Revenue Reserves

   Total Equity

   Current Liabilities Other payables Income Tax Payable

   Amounts Due to related companies Bank Overdraft

   Total Current Liabilities Total Equity & Liabilities

   Net Assets per share (Rs.)

   The Above figures are provisional and subject to audit.

   I certify that the Interim Financial Statements have been prepared in compliance with the requirements of the Companies Act No.7 of 2007.

   Sgd

   A.R.D. Perera

   Chief Financial Officer

   The Board of Directors is responsible for the preparation and presentation of these Financial Statements.

   These Financial Statements were approved and signed for and on behalf of the Board of Directors of Galle Face Capital Partners PLC.

   Sgd Sgd

   S.V. Rajiyah M.R. Ratnasabapathy

   Director Director

   23rd July 2026

   1. The above figures are provisional and subject to audit.

   2. Figures in brackets indicate deductions.

Balance as at 1st April 2025

Scrip Dividend Cash Dividend

Profit for the Period

Other comprehensive income

Balance as at 31st March 2026 Balance as at 01st April 2026

Profit for the Period

Balance as at 30th June 2026

FOR THEPERIOD ENDED 30TH JUNE

GALLEFACE CAPITAL PARTNERS PLC

STATEMENT OF CHANGES IN EQUITY

1. The above figures are provisional and subject to audit.

2. Figures in brackets indicate deductions.

GALLEFACECAPITAL PARTNERS PLC STATEMENT OF CASH FLOWS

FOR THEPERIOD ENDED 30TH JUNE

Cash Flow from Operating Activities

Profit Before Tax

Adjustments For:

Finance Income Finance Cost

Share Capital Increase

Share of profit in Equity accounted Investee Gain on Disposal of Shares

(Gain) on Investments - Measured at Fair value Through Profit or Loss

Operating Cash Flows before Working Capital changes

Changes in Working Capital

(Increase)/Decrease in Other Current Assets/ Receivables (Increase)/Decrease in Dues to Related Parties

Increase/(Decrease) in Trade and Other Payables Finance Cost

Cash Flows Generated from Operations

Cash Flows from Investing Activities

Gain on Disposal of Shares Income Tax Paid

WHT Paid

Investment in associate Investment in Shares Disposal of Shares Interest Paid

Interest Received

Net Cash Flows generated from Operating Activities

Cash Flows from Financing Activities

Dividends paid

Loan obtained during the year from Related Companies Loan settled during the year from Related Companies Net Cash Flows used in Financing Activities

Net (Decrease) in Cash and Cash Equivalents

Cash and Cash Equivalents at the beginning of the period Cash and Cash Equivalents at the end of the period

1. The above figures are provisional and subject to audit.

2. Figures in brackets indicate deductions.

1. Basis of Preparation

   The Interim Financial Statements of Galle Face Capital Partners PLC has been prepared in compliance with Sri Lanka Accounting Standard LKAS 34 - Interim Financial Reporting and are subject to audit. These Interim Financial Statements are to be read in conjunction with the Annual Financial Statements for the year ended 31st March 2025.

   The turnover consists of dividend and profit/loss on sale of shares. The profit/loss is computed based on the sales proceed less opening period carrying value (Market Value) of the securities.

2. Comparative Figures

   The presentation and classification of figures for the corresponding period of the previous year have been rearranged where relevant, to be comparable with those for the current period. Net Assets per Share has been calculated by dividing net assets as at 30th June 2026 by total number of Ordinary Shares as at the same date.

3. Stated Capital

   The stated capital consists of 118,328,116 (31st March 2026 - 118,328,116) voting shares issued as at 30th June 2026.

4. Earnings Per Share

   Earnings per share have been calculated by dividing profit attributable to ordinary equity holders (excluding non-controlling interest) by the weighted average number of ordinary shares outstanding during the period, as given in LKAS 33. Comparative figures have been restated in compliance with LKAS 33.

5. Market Price per Share

   Market prices for the quarter ended were:

   	30.06.26 Rs.	31.03.26 Rs.
   Lowest	21.20	21.00
   Highest	27.80	142.00
   Last traded price	22.90	24.50

   NOTES TO THE FINANCIAL STATEMENTS CONTED..
6. Public Shareholding

   The percentage of shares held by the public as at 30th June 2026 was Voting - 33.13%. The number of voting shareholders representing the public holding was 3,556 as at 30th June 2026. The float adjusted market capitalization was Rs. 898Mn as at 30th June 2026. The company has over 20% public shareholding and over 500 public shareholders meeting the minimum thresholds for compliance on minimum public holding under the option "5" of Section 7.13.1 (a) of continuing listing requirements.

7. Directors' Shareholding

   The directors' shareholdings are as follows:

   Name	As at 30th June 2026	As at 31st March 2026
   Mr. S.V. Rajiyah - (Joint with Mrs.J.J.B.A.Rajiyah)	-	-
   Mr. K. Liyanagamage	-	-
   Mr. M.S. Dominic	-	-
   Mr. K.G. Vairavanathan	-	-
   Mr.M. A. Ratnasabapathy	-	-

8. Significant Events and Transactions

   There were no significant events & transactions occurred during the period ended 30th June 2026, which requires disclosure to the Interim Financial Statements.

9. Contingent Liabilities

   There is no change in the nature of the contingent liabilities as at 30th June 2026 as compared to the contingent liabilities which were disclosed in the accounts for the year ended 31st March 2025.

10. Events Occurring after the Reporting Date

    There are no material events that have taken place subsequent to the reporting date which require disclosures to the Financial Statements.

11. Investments - Measured at Fair Value through Profit or Loss

The Company has invested in listed equity securities. The fair value of quoted equity shares is determined with reference to published prices in the active market.

Galle Face Capital Partners PLC

PQ 49

Quoted Public Company with Limited Liability

Investment

Mr. K.G. Vairavanathan Mr. M.R.Ratnasabapathy

Mr. M. R. Ratnasabapathy - Chairman Mr. K.G.Vairavanathan

Mr. M.S.Dominic

Mr. M. R. Ratnasabapathy - Chairman Mr. K.G.Vairavanathan

Mr. M.S.Dominic

Mr. K.G.Vairavanathan

Mr. M. S. Dominic - Chairman Mr. M. R. Ratnasabapathy

Mr. K.G.Vairavanathan

Renuka Enterprises (Pvt) Ltd 69 Sri Jinarathana Road, Colombo 2

S S P Corporate Services (Pvt) Ltd 546 Galle Road,

Colombo 3

Renuka Holdings PLC

"Renuka House"

69 Sri Jinaratana Road, Colombo 2

Telephone: 0094 11 231 4750-5 Email: [email protected] Fax: 0094 11 244 5549

P.O.Box 25, Colombo

Colombo Stock Exchange

Ernst & Young Chartered Accountants

Heritage Partners - Attorneys- at-Law Nithya Partners - Attorneys- at-Law Varnes International - Attorneys-at-Law

Commercial Bank of Ceylon PLC Hatton National Bank PLC

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