Janashakthi Finance PlcCSELK: BFN.N0000

Interim Financial Statements for the period ended 30th September 2025

· Issued by Janashakthi Finance Plc
RESILIENCE REFINED STRENGTH REDEFINED






Unaudited Interim Financial Statements For the Period Ended 30th September 2025

JANASHAKTHI FINANCE PLC Page 1 STATEMENT OF COMPREHENSIVE INCOME For the 03 Months Ended 30th September 06 Months Ended 30th September

2025 2024

Rs.'000 Rs.'000

Unaudited

Unaudited

Income

1,536,914

1,188,163

Interest income

1,476,936

1,124,075

Interest expenses

(707,604)

(557,047)

Net interest income

769,332

567,028

Fee and commission income

41,455

43,086

Other operating income

25,085

21,002

Total operating income

835,872

631,116

Impairment charges for loans and receivables at amortised cost

(74,014)

(59,635)

Net operating income

761,858

571,481

Operating expenses

Personnel expenses

(228,529)

(205,306)

Depreciation and amortisation

(53,787)

(42,180)

Other operating expenses

(276,033)

(180,578)

Operating profit/(loss) before Value Added Tax

203,509

143,417

Tax on financial services

(71,434)

(35,004)

Profit /(loss) before income tax

132,075

108,413

Income tax expense

(50,637)

(11,108)

Profit/(loss) for the period

81,438

97,305

Other comprehensive income/(expenses)

Other comprehensive income to be re-classified to profit or loss in subsequent periods

Fair value gain/(loss) on investment in treasury bonds /quoted shares

(3,216)

-

Other comprehensive income not to be re-classified to profit or loss in subsequent periods

Actuarial gain/(loss) on retirement benefit plan

-

-

Deferred tax effect on above

-

-

Total comprehensive income/(expense) for the period net of tax

78,222

97,305

Basic earnings per share (Rs.)

0.39

0.46

Figures in brackets indicate deductions.

Colombo

30th October 2025

2025

Rs.'000

2024

Rs.'000

Unaudited

Unaudited

2,938,226

2,303,957

2,832,491

2,181,664

(1,364,428)

(1,111,868)

1,468,063

1,069,796

78,401

85,786

39,381

36,507

1,585,846

1,192,089

(152,403)

(122,184)

1,433,443

1,069,905

(453,573)

(380,794)

(102,764)

(77,838)

(511,275)

(339,081)

365,831

272,192

(124,971)

(74,692)

240,860

197,500

(99,525)

(11,108)

141,335

186,392

(5,559)

-

-

-

-

-

135,776

186,392

0.67

0.88

1

JANASHAKTHI FINANCE PLC Page 2

STATEMENT OF FINANCIAL POSITION

30th September

31st March

2025

2025

Rs.'000

Rs.'000

Unaudited

Audited

521,825

492,275

1,226,600

1,144,264

26,667,287

22,054,759

386,077

452,604

996,328

793,149

17,667

21,414

348,289

348,289

564,546

564,546

235,880

235,880

42,027

41,968

288,216

309,258

355,982

150,818

748,450

748,450

32,399,174

27,357,674

185,981

699,093

16,873,261

15,903,812

9,978,988

5,901,388

271,978

53,552

888,693

738,918

82,274

78,698

28,281,176

23,375,462

2,431,879

2,431,879

411,753

411,753

76,476

193,960

141,121

141,121

1,056,770

803,500

4,117,998

3,982,212

32,399,174

27,357,674

As At 30th September

ASSETS

Cash and cash equivalents

Financial assets - fair value through other comprehensive income Loans and receivables at amortised cost

Placements with banks and other financial institutions at amortised cost Other assets

Real estate stock Deferred tax asset (net) Goodwill

Brand value

Other intangible assets Property, plant and equipment Right-of-use of assets Investment properties

Total assets

LIABILITIES

Due to banks - bank overdrafts Deposits from customers Interest bearing borrowings

Lease liability - right of use assets Other liabilities

Retirement benefits obligation

Total liabilities

EQUITY

Stated capital Statutory reserve fund

Regulatory Loss Allowance reserve Revaluation reserve

Retained earnings

Total equity

Total equity and liabilities

Net assets per share 19.51 18.86

Figures in brackets indicate deductions.

The Financial Statements are in compliance with the requirements of the Companies Act No. 07 of 2007.

Sgd Sgd

Indika Pushpakumara Sithambaram Sri Ganendran

Manager Finance Acting Chief Executive Officer

The Board of Directors is responsible for the preparation and presentation of these Financial Statements. Approved and signed for and on behalf of the Board.

Rajendra Theagarajah Prakash Schaffter

Chairman Director

Colombo

30th October 2025

2

JANASHAKTHI FINANCE PLC Page 3

STATEMENT OF CHANGES IN EQUITY

For the period ended 30th September

Stated capital

Statutory reserve fund

Revaluation reserve

Non - distributable regulatory loss allowance reserve

Retained

earnings Total

Rs.'000 Rs.'000 Rs.'000 Rs.'000 Rs.'000 Rs.'000

Balance as at 01st April, 2024 (Audited)

2,431,879

393,163

141,121

-

636,767

3,602,930

Profit/(Loss) for the period

-

-

-

-

186,392

186,392

Transfer to statutory reserve

-

-

-

-

-

-

Other comprehensive income/ (expense) net of taxes

-

-

-

-

-

-

Balance as at 30th September 2024

2,431,879

393,163

141,121

-

823,159

3,789,322

Balance as at 01st April, 2025 (Audited)

2,431,879

411,753

141,121

193,960

803,510

3,982,222

Profit/(Loss) for the period

-

-

-

-

141,335

141,335

Transfer to statutory reserve

-

-

-

-

-

-

Transfer to regulatory loss allowance reserve

-

-

-

(117,484)

117,484

-

Other comprehensive income/ (expense) net of taxes

-

-

-

-

(5,559)

(5,559)

Balance as at 30th September 2025

2,431,879

411,753

141,121

76,476

1,056,770

4,117,998

Figures in brackets indicate deductions.

Colombo

30th October 2025

3

JANASHAKTHI FINANCE PLC Page 4

STATEMENT OF CASH FLOWS

2025

Rs.'000

2024

Rs.'000

Unaudited

Unaudited

240,860

197,500

-

102,764

77,838

-

-

152,403

122,184

1,435,013

1,111,868

-

-

(70,326)

(75,525)

12,377

9,422

1,873,090

1,443,287

(4,764,931)

(2,391,332)

(261,245)

(68,471)

917,159

805,783

82,591

(141,727)

(2,153,336)

(352,460)

(45,444)

(51,761)

(911,180)

(970,229)

(8,801)

(2,644)

(11,055)

(3,129,816)

(1,377,094)

(37,858)

(171,031)

-

-

(6,199)

-

5,613

11,840

(1,866)

(1,226)

(87,895)

(188,506)

66,527

88,238

107,116

78,400

45,438

(182,284)

7,280,000

4,318,200

(3,263,828)

(2,685,084)

(389,130)

(141,639)

3,627,042

1,491,478

542,662

(67,900)

(206,818)

186,502

335,844

118,602

402,396

245,113

119,429

74,605

(185,981)

(201,117)

335,844

118,602

For the period ended 30th September

Cash flows from operating activities Profit/(loss) before income tax Adjustment for:

Depreciation and amortisation

Profit on disposal of property, plant and equipment Impairment charges for loans and receivables at amortised cost Finance expenses

Fair value gain /(Loss) on investment properties Investment income

Provision for gratuity

Operating profit/(loss) before working capital changes

Increase in loans and receivables to customers Decrease / (increase) in other assets

Increase in deposits from customers Decrease / (increase) in other liabilities

Rent paid Interest paid Gratuity paid

Income Taxes Paid

Net cash (used in) / generated from operating activities

Cash flows from investing activities

Acquisition of property, plant and equipment and intangible assets Proceeds from sale of property, plant and equipment

Addition of Intangible assets Proceeds from real estate

Expenses incurred for real estate stock Net change in financial assets - FVTOCI

Net change in investments with bank and other financial institutions Investment income received

Net cash (used in) / generated from investing activities

Cash flows from financing activities Interest bearing borrowings obtained Repayment of interest bearing borrowings Interest paid on borrowings

Net cash generated from / (used in) financing activities

Net change 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

Note A

Analysis of cash and cash equivalents at the end of the period

Cash in hand Cash at bank

Bank overdrafts - secured

Figures in brackets indicate deductions.

Colombo

30th October 2025

4

JANASHAKTHI FINANCE PLC Page 5

FINANCIAL REPORTING BY SEGMENTS

Business Segments

The Company has five reportable segments, as described below, which are the Company's strategic divisions. The strategic divisions offer different products and services, which are managed separately because they require different technology and marketing strategies. For each of the strategic divisions, the Company's management reviews internal management reports at least on a monthly basis. The following summary describes the operations in each of the Company's reportable segments.

  1. Finance leases and hire purchases - Provision of hire purchase and leasing facilities to customers

  2. Loans - Provision of loan facilities to customers

  3. Factoring - Debt factoring

  4. Gold Loan - Provision of loans against gold

  5. Others

    For the period ended 30th September

    Interest income

    Fee and commission income Other income

    Total segmental income Less: Interest expense Segmental results

    Depreciation and amortisation Impairment charge

    Other expenses

    Income Tax and tax on financial services

    Profit after tax Segmental assets Segmental liabilities

    Finance leases and hire purchases Loans Factoring Gold Loan Others Total

    2025

    Rs.'000

    2024

    Rs.'000

    2025

    Rs.'000

    2024

    Rs.'000

    2025

    Rs.'000

    2024

    Rs.'000

    2025

    Rs.'000

    2024

    Rs.'000

    2025

    Rs.'000

    2024

    Rs.'000

    2025

    Rs.'000

    2024

    Rs.'000

    1,770,385

    1,392,147

    117,942

    122,347

    40

    1,828

    871,263

    589,816

    72,861

    75,525

    2,832,491

    2,181,663

    50,723

    72,532

    3,074

    802

    1

    -

    22,705

    12,444

    1,899

    7

    78,401

    85,785

    15,083

    12,756

    1,844

    1,799

    8,038

    6,679

    -

    -

    14,417

    15,273

    39,381

    36,507

    1,836,192

    1,477,435

    122,859

    124,948

    8,079

    8,507

    893,968

    602,260

    89,178

    90,805

    2,950,274

    2,303,955

    (849,193)

    (719,852)

    (56,819)

    (35,749)

    (3,736)

    (3,312)

    (413,438)

    (352,876)

    (41,243)

    (80)

    (1,364,428)

    (1,111,869)

    986,998

    757,583

    66,040

    89,199

    4,343

    5,195

    480,530

    249,384

    47,936

    90,725

    1,585,846

    1,192,086

    (63,958)

    (49,914)

    (4,279)

    (4,221)

    (281)

    (287)

    (31,139)

    (20,347)

    (3,106)

    (3,068)

    (102,764)

    (77,837)

    (109,456)

    (111,063)

    (14,783)

    (11,969)

    (175)

    -

    (27,989)

    (4,152)

    0

    5,000

    (152,403)

    (122,184)

    (600,502)

    (461,627)

    (40,180)

    (39,040)

    (2,642)

    (2,658)

    (292,360)

    (188,177)

    (29,165)

    (28,372)

    (964,848)

    (719,874)

    (139,722)

    (55,549)

    (9,349)

    (2,759)

    (615)

    (256)

    (68,025)

    (27,231)

    (6,786)

    (6)

    (224,496)

    (85,801)

    73,359

    79,430

    (2,550)

    31,210

    629

    1,994

    61,017

    9,477

    8,878

    64,279

    141,335

    186,390

    19,391,267

    14,836,413

    1,599,943

    736,790

    69,924

    68,264

    11,335,311

    7,272,894

    2,728

    1,640

    32,399,174

    22,916,001

    16,926,599

    12,383,107

    1,396,587

    614,957

    61,037

    56,976

    9,894,571

    6,070,269

    2,381

    1,369

    28,281,176

    19,126,678

    5

    Page 06

    NOTES TO THE FINANCIAL STATEMENTS

    1. These Interim Financial Statements of the Company have been prepared based on the Sri Lanka Accounting Standards that came into effect from January 01, 2012 (SLFRS/LKAS). There were no changes to the Accounting Policies and methods of computation since the publication of the Audited Financial Statements for the Year Ended 31 March 2025. Further, these Interim Financial Statements have been prepared in compliance with the requirements of the Sri Lanka Accounting Standard 34 (LKAS 34) on Interim Financial Reporting.

    2. There are no material events that took place after the reporting date that require adjustments to or disclosure in the Financial Statements.

    3. All known expenses have been provided for in these Financial Statements.

    4. There are no significant changes in the nature of the Contingent Assets or Contingent Liabilities which were disclosed in the Audited Financial Statements for the year ended 31st March 2025.

    5. DETERMINATION OF FAIR VALUE AND FAIR VALUE HIERARCHY

For all financial instruments where fair values are determined by referring to externally quoted prices or observable pricing inputs to models, independent price determination or validation is obtained. In an inactive market, direct observation of a traded price may not be possible. In these circumstances, the Company uses alternative market information to validate the financial instrument's fair value, with greater weight given to information that is considered to be more relevant and reliable.

Fair values are determined according to the following hierarchy:-

Level 1: Quoted market price (unadjusted) in an active market for an identical instrument.

Level 2:

Level 3:

Valuation techniques based on observable inputs, either directly (i.e. as prices) or indirectly (i.e. derived from prices). This category includes instruments valued using: quoted market prices in active markets for similar instruments; quoted prices for identical or similar instruments in markets that are considered less than active; or other valuation techniques where all significant inputs are directly or indirectly observable from market data.

Valuation techniques using significant unobservable inputs. This category includes all instruments where the valuation technique includes inputs not based on observable data and the unobservable inputs have a significant effect on the instrument's valuation.

The following table shows an analysis of financial instruments recorded at fair value by the level of the fair value hierarchy.

Level 1

Level 2

Level 3

Total

Rs. '000

Rs. '000

Rs. '000

Rs. '000

Financial assets - fair value through other comprehensive income

Government securities

1,226,600

-

-

1,226,600

Investments in unquoted shares

-

231

-

231

1,226,600

231

-

1,226,831

Ordinary Share Information

The Company's Ordinary Shares are listed on the Second Board of the Colombo Stock Exchange (CSE).

Stated Capital

Value of Ordinary Shares (Rs.)

30-Sep-25

2,431,879,039

30-Sep-24

2,431,879,039

No. of Ordinary Shares

211,101,155

211,101,155

Market Price per share For the period ended

Highest

(Rs)

30-Sep-25

64.00

30-Sep-24

10.00

Lowest

(Rs)

31.00

8.00

Closing

(Rs)

47.60

9.30

6

JANASHAKTHI FINANCE PLC Page 07 NOTES TO THE FINANCIAL STATEMENTS

Shareholders as at 30th September 2025

Name

No. of Shares

%

1 Janasakthi Ltd

159,444,943

75.53

2 SANASA Development Bank PLC / Janashakthi Limited

24,199,495

11.46

3 Seylan Bank PLC / Janashakthi Capital Limited

11,810,999

5.59

4 People's Leasing and Finance PLC / Suhada Gas Distributors (Pvt) Ltd

4,482,608

2.12

5 Assetline Finance Ltd / Suhada Gas Distributors (Pvt) Ltd

2,706,778

1.28

6 First Capital Limited

2,138,299

1.01

7 Mrs. L. De Silva/Mrs. S.D. De Silva (Joint)

600,661

0.28

8 Commercial Bank of Ceylon PLC / Janashakthi Limited

555,057

0.26

9 Mr. S.M.P.B. Samarapperuma

417,447

0.20

10 Mrs. I.P.I.L. Gunathilaka

408,586

0.19

11 Mr. B.S. Weerakoon

224,211

0.11

12 Mrs. S. Umeshwary

167,915

0.08

13 Mrs. S. Vasudevan/ Mr. S. Vasudevan (Joint)

167,500

0.08

14 Assetline Finance Ltd / P.M.M. Karunadharma

154,685

0.07

15 Mrs. A.S. de Alwis

150,000

0.07

16 Mr. K.D.A. Weerasinghe

133,400

0.06

17 Miss N.R. Fonseka

112,601

0.05

18 Citizens Development Business Finance PLC / K.D.C. Somalatha And K. Nandasiri

100,118

0.04

19 Assetline Finance Ltd / W.C. Dewaraja

100,000

0.04

20 Mr. R.A.B.K. Kumara

100,000

0.04

21 Mr. G.P.P. Abeywickrama

97,950

0.04

22 Mr. W.M.U.N. Wanasundara / Ms. P.K.J.P.D. Wanasundara (Joint)

88,313

0.04

23 Mr. M.A. Ghouse

85,899

0.04

24 Mr. N.T.K. Pussewela

76,798

0.04

25 Mr. H.M.S. Herath

70,670

0.03

Others

2,506,222

1.25

Total

211,101,155

100.00

Directors' Shareholding as at 30th September 2025

Name of the Director

No. of Shares

%

1 Mr. Prakash Anand Schaffter

10

-

2 Mr. Rajendra Theagarajah

-

-

3 Mr. N.S.S. Cooray

-

-

4 Mr. K.M.M. Jabir

-

-

5 Mr. R.M.D.J. Ratnayake

-

-

6 Mr. Nalin Karunaratne

-

-

7 Ms. Manohari Abeyesekera

-

-

8 Ms. Sandamali Chandrasekara

-

-

9 Mr. D. Alphonsus

-

-

Total

10

-

CEO's Shareholding as at 30th September 2025

No. of Shares

%

Mr. K.M.M. Jabir

-

-

Public Holding as at 30th September 2025

12,952,342

Number of Public Shareholders

1,004

Public Shareholding Percentage

6.14%

Float Adjusted market capitalization (Rs.)

616,972,680

The CSE granted an extension in terms of section 7.13.3 (iii) of the Listing Rules to comply with the minimum public holding requirement until 04th March 2021. Due to the above non-compliance, currently the securities of the Company have been transferred to the Second Board with effect from 12th March 2021 at the expiration of extensions granted. Entities that are not compliant only with the minimum public holding requirement are listed on the Second Board.

7

JANASHAKTHI FINANCE PLC (FORMERLY KNOWN AS "ORIENT FINANCE PLC") CORPORATE INFORMATION NAME OF THE COMPANY HEAD OFFICE

Janashakthi Finance PLC (Formerly known as "Orient Finance PLC") No. 338, T. B. Jayah Mawatha, Colombo 10



+94 117 577 577

LEGAL FORM +94 117 577 511

A public limited liability company incorporated on 24th July 1981 under the Companies Ordinance No. 51 of 1938 and was re-registered in terms of the Companies Act No. 07 of 2007 on 27th July 2009.

The Company is registered under the Finance Business Act No. 42 of 2011 and Finance Leasing Act No. 56 of 2000.

https://www.janashakthifinance.lk info@jfplc.lk

COMPANY SECRETARY

Ms. Ayesha Jeewanti

No. 338, T. B. Jayah Mawatha, Colombo 10



+94 117 577 577

COMPANY REGISTRATION NUMBER ayeshak@jfplc.lk PB 1079 PQ (Previous PVS/PBS 7651) EXTERNAL AUDITORS TAX PAYER IDENTIFICATION NUMBER KPMG, Chartered Accountants

104076513 No. 32A, Sir Mohamed Macan Markar Mawatha,

P. 0. Box 186,

BOARD OF DIRECTORS Colombo 00300, Sri Lanka.


Mr. Rajendra Theagarajah +94 - 11 542 6426

Mr. N.S.S. Cooray +94 - 11 244 5872

Mr. Prakash Anand Schaffter

Mr. R.M.D.J. Ratnayake BANKERS

Mr. Nalin Karunaratne Bank of Ceylon

Ms. Manohari Abeysekera Cargills Bank PLC

Ms. Sandamali Chandrasekara Commercial Bank of Ceylon PLC

Mr. Daniel Alphonsus DFCC Bank PLC

Mr. K.M.M. Jabir (Submitted Resignation w.e.f. 31/10/2025) Hatton National Bank PLC Nations Trust Bank PLC

STOCK EXCHANGE LISTING NDB Bank PLC

The Company is listed on the Second Board of the Colombo Stock Exchange of Sri Lanka.

Pan Asia Bank PLC People's Bank Sampath Bank PLC

REGISTERED OFFICE Sanasa Development Bank

No. 338, T. B. Jayah Mawatha, Colombo 10 Seylan Bank PLC



+94 117 577 577 Union Bank of Colombo PLC

+94 117 577 511

CREDIT RATING

BBB- Positive Outlook

By Lanka Rating Agency

8

Earlier from Janashakthi Finance

All Janashakthi Finance news releases