Lanka Ioc PlcCSELK: LIOC.N0000

Interim Financial Statements as at 30th September 2025

· Issued by Lanka Ioc Plc

Lanka IOC

LANKA IOC PLC

FINANCIAL STATEMENTS - 30 SEPTEMBER 2025

STATEMENT OP PINAHCIAI• POSITION STATEMENTOFCOMPREHEN&IVEINCOME STATEMENTOFCHANGESINEQUITY CASHFLOWSTATEMENT NOTESTOTHEFINANCIALSTATEMENTS

Lanka IOC PLC

8tatezoent of Ffnano1al Poatttoo

(alt aznonnta In Szt Lanlca Rupaea 0OO’a)

A8SETS

Non Current Assets

Property, P!a .t arid n^qu1crn.ent Long term invests.oer.t -CPSTL Long term Invests-end -TPTL Intangible Assets

Right to Use-Lease Assets Other Receivables

Lough term. investser.i

Current Assets

Inventories

Trade and Oth-.r Receivables Short Ter.m Investments Cash and San!< Ua!ar.ces

Total Assets

Total Equity and Liabilities

{The above figures are unaudited}

Note

5,349,628

6,043,000

137,200

673,876

550,653

165,367

21,374,603

34,294,327

28,043,965

10, l 65,894

36,642,798

2,028,92 T

76,881,578

zzz,z'zs,sos

7,576,574

1,649,000

76, 105,469

85,331,043

2,298

453,210

91,497

547,oo5

3,922,255

641,30 1

20,656,094

78,207

25,297,857

111,175,905

As at 31st Mar 2025

5,162,848

6,043,000

137,200

673,876

579,624

165,367

15,403,055

28, 164,970

43,737,259

15,433,878

29,519, 567

1,923,740

90,614,443

118,779,413

7,576,574 l,649,OOO 73,466,048

82,691,622

10,9 14

490,964

36,688

538,566

7,444,789

720,239

27,303,080

81, 117

35,549,225

1 18,779,413

I cert.?y ib-at II.ese c.anoial statemenis have been prepared in compliance with requirement of the Companies .Act, Nc. 7 of 2007

Avinash Singhal

Sr Vice President (Finance)

The ñ oard of DIrerrors is responsible for these financial statements. The Financial Statements were authoris ed for is see by the Bond of Directors on 15th October 2025

Mr H. il Anthony Jayasinghe Director

Date : 15th October 2025

Lanka IOC PLC

fitatezaeztt of Cozoprebeasive lztcozae

(all azao«ats io Sr1 Laztka Rupees OOO's)

Revenue Cost of Sales

Three Months Ended Sta Monthe Ended

70,356,099 73,516,693 132,894,520 146,726,704

   (64,624,411)  (68,613,706)    (122,366,350)  (135,566,156) 

J¥'OGS @POf1t

5,751,688

4,902,987

10,528,170

11,160,548

Other Operaiir.g Income

47,889

48,066

149,545

94,672

Selling and Distributlon Expens+=s

(2,481,131)

(2,209,293)

(4,802,040)

(4,391,927)

Adminsrrat‹ve *:‹penses

(797,336)

(844,586)

(1,507,359}

(1,530,528)

Operating ProPct/(Iss)

2,5O1,IIO

1,897,174

4,368,316

5,330,765

Finance Income

I,306,284

1,450,257

2,453,887

2,740,693

Finance Expenses

(119,529)

(128,637)

(229,0§0)

(291,771)

Profit/(LossJ Before Tax

3,687,865

3,218,794

6,593,143

7,781,687

Income To.

(730,607)

(693,496)

(1,312,860)

(1,480,476)

Profct/(Loas) for the period

2,9S7,258

2,525,298

5,280,283

6,301,212

Other Comprehensive Income / (Loss}

Item.s ilaat evil! not ñe rcelmssifted to profii or loss:

Other Uoinprehe-islve I-scot.<- / (Loss)

Income imv on other Comprehensive ir.come/ (loss)

Total Comprehensive Income/(Loss), Net of Tax

2,95‘7,258

2,525,298

5,280,283

G,3O1,212

Earnings Per Share

555

4.74

9.92

11.83

{The above figures are unaudited)

Lanña !OC PLC

Statezaezzt of cbaztges izz equ tp

(aM azoozzztts la Azt Eaolca Rzzpees 1zz ’OOO's)

Ba1aace at 1st April 2024

Dividends Paid

(2,662,328)

(2,662,328)

Profit / (Loss) for ii.e Period

6,30 1,212

6,301,212

Balance at 30th September 2024

7,576,574

912,000

68,620,466

77,109,040

Balaace at 1st April 2025

7,576,574

1,649,000

73,466,048

82,691,622

Dividends

(2,662,328)

(2,662,328)

Forefeitefi dividend

21,466

21,466

Profit / (Loss) for the Period

5,280,283

5,280,283

Balance at 3Oth Septezober 2O25

7,576,574

1,649,000

76,106,469

85,331,043

{ The above figures are unaudited)

Lanka IOC PLC

Caab Flow Statezoezzt

(aM amouzzts 1zt Szt 1 azzlca Rupees to 'OOO's)

Cash Flows From/{Used in} Operating Activities Profit / (Loss)befoi‘e Income Tax E.vpense

6,593, 143 7,781,687

Adiustments  for

Finance Income

(2,453,887)

(2,740,693)

Finance Hx.penses

229,060

291,771

Dividend Income

(50,000)

(Prof.I)/*nos s or. Sa!e ot P open, .°1ant and Equipment

(156)

254

Definefi Benefit *ar. Cost

(133)

(578)

Deoreciation

301,101

278,473

Aimo c1satic.s light to rise Asseis

28,971

22,486

cease I.ate %si — gb.t of — use Assets

7,339

7,281

Operating Profit /(LossJ before Working Capital Changes

4,655,438

5,6g0,68 1

Changes in Working Capital

(Ir.ciea3e) / carcase ir *nventor:es

15,693,294

(6,486,895)

(Increased} /Decresse in Trade ar.d Other Receivables

5,267,984

(9,575,156)

Increase/' {Decreas e} in Trade and Other Payables          (6,659,978)    16,724,707  

Cash Generated From/(Used in) Operations 18,956,738

6,503,537

(1,332,754)

(2,076,793)

(229,060)

(291,771)

2,453,887

2,740,693

(11,440)

(14,726}

Net Cash Flows From Operating Activities Cash Flows from Investing Activities

19,837,371    6,660,740  

50,000

(487,889}

(371,750)

165

122

Wihdrawal/(nvsiientinLongTermInvestments

(5,971,547)

}MtInvxmenj/WhhârawaizGratui#Fund

20, 189

(13,304)

Net Cash Flows From/{Used inJ Investing Activities

(6,389,082)

(384,932)

Cash Flows From Financing Activities

?°rocee Mrc . .s:erest ’nearer.g orro›vings

18,696,046

42,440,569

Kepaye.enIs of Ic.--°.res nearm orrowings

(22,218,581)

(42, 161,177)

U li'lO%H P EU.

(2,649,337}

(2,662,329)

Payrn.

(48,003)

(25,725)

Net Cash Flows From/{Used in} Financing Activities {6,219,875]    {2,4O8,662J 

Net Increase / {Decrease} in Cash and Cash Equivalents

7,228,413

3,867,146

31,443,306

45,206,384

Cash and Cash Equivalents at the End of the Period

38,671,719

49,073,530

Analysis of Cash and Cash Equivalents

2,028,921

1,750,988

Show To n 1i est .ents

36,642,798

47,322, 542

Total cash and cash equivalents

JThe above figures are unaudited)

38,671,719 49,073,530

Lanka IOCPLC

Notes to the Financial Statement

  1. - General Information 

    The Company' commenced commercial operations of importing, selling and distribution of Petroleum products on 14th February 2003. The Company isa public limited liability company incorporated and domiciled in Sri Lanka. The address of its registered office is Level 20, West Tower, World Trade Centre, Colombo.

    The Company has its primary listing on the Colombo Stock Exchange.

    These financial statements have been approved for issue by the Board of Directors on 15th October 2025.

  2. - Basis of preparation

    These condensed interim financial statements of Lanka IOC PLC are for the period ended 3Oth September 2025. They have been prepared in accordance LKAS 34, Interim Financial Reporting, These interim financial statements have been prepared in accordance with those SLFRS standards and IFRIC interpretation issued and effective as at the time of preparing these statements. The condensed interim financial statements do not include all of the information required for full annual financial statements. The condensed Interim Financial Statements should be read in conjunction with the annual financial statements for the year ended 3 I st March 2025.

  3. - Accounting Policies

The Accounting policies adopted are consistent with those of the previous financial year as reported in the annual financial statements for the year ended 31st March 2025.

  1. Net assets per share have been computed based on number of shares in issues as at 3Oth September 2025

  2. The presentation and classification of the Financial Statements of the previous year have been amended, where relevant, for better presentation and to be comparable with those of the current year.

  3. For the period July 12 to Sep 12 favourable order recied from Supreme Court, for the remaining periods the company's status of Nation Building Tax for the period as at 30. 09.2025 remains the same as at 3 1. 03.2025.

'- Events after the end of reporting period

No any events have occurred since the statement of financial position date which wouId require adjustments to, or disclosure in, the financial statements.

8- Share price movement 

The market prices during

2025-26

July- Sept

2024-25

Highest prices CKR Lowest prices LKR

T41 50

129.25

t28. 75

100.00

Last trade price LKR

130. 75

115. 00

9-

Net Asset Value per share (3Oth Sep 2025} LKR

160. 26

NetAssetVauepershare(31stMarch2025) LKR NetAssetVa1uepershare(30th Sep2024) - LKR

OSS.30 1 44.82

Xotes to the F‘'inaziciat Statemeztt For the quarter ended SOth September 2025

10- Stated Capital is represented by 532,465,705 ordinary Shares.

1 1- Names and the Number of Shares held by the largest 20 shareholders as at 30th September 2025

Nazae

No.o£ Glzares

Percezttage

Indian Oil Corporation Limited, India

400,000,005

75.12

Sri Lanka Insurance Corporation Ltd-Life fund

7,975,875

1.50

3

J B Cocoshell (Pvt) Ltd

6,80t,031

1.28

Mr. K.A.S.R. Nissanka

4,450,St9

0.84

5

Bank of Ceylon A/ c Ceybank Unit Trust

4,t58,839

0.78

6

Hatton National Bank PLC-Senfin Growth Fund

4,093,264

0.77

7

Employees Trust Fund Board

2,693,948

0.51

8

Odyssey Capital Partners (Private) Limited

2,61 t,395

0.49

9

Deutsche bank AG as Trustee for JB Vantage Value Equity Fund

2,456,t70

0.46

10

Employees Provident Fund

2,346,5S8

0.44

11

Mr. L.J.M.A. Jayasundara & Mrs. R.R. Jayasundara

2,290,449

0.43

12

Peoples Leasing & Finance Plc /Mr.D.M.P.Disanayake

t,972,348

0.37

13

Mr. N. Samarasuriya & Mrs. C. Samarasuriya

1,704,000

0.32

14

Assetline Finance Limited/British American Technologies Pvt Ltd

1,451,796

0.27

15

HNB Investments Bank (Pvt) Limited/Mr.Elayathamby Thavagnanasoori5 am/Mr.Elayathamby Thavagnanasundaram

t,4J9,701

0.27

16

Mr. H. Yusoof

1,390,169

0.26

17

Seylan Bank Plc /JN Lanka Holdings Company (pvt) ltd

t,378,344

0.26

18

Jafferjee Brothers Exports (Private) Limited

1,337, 180

0.25

19

National Savings Bank

J,24I,959

0.23

20

People's Leasing & Finance Plc /Capital Trust Holdings Limited

1,090,241

0.2t

Total

452,863,791

85.05

12- Public Holding as a % of issued Share Capital

24.88%

Number of Public Shareholders

14,390

Compliant under Option -1 Float adjusted market capitalization (LKR Mn}

The Company complies with Minimum Public Holding Requirement under option I of the Listing Rules 7. 14. 1 (a) which is no minimum % requires in Public Holding and Number of Public Shareholders 500 .

17,319

13- Directors' Gharekotdizip as ozz 3Oth September  2025

Mr. Anuj Jain -Chairman Wef, 22nd Aug 2025

Nil

Mr. Saumitra P Srivastava Wef, 22nd Aug 2025

Nil

Mr Dipak Das

Nil

Mr. Rajesh Singh Wef, 22nd Aug 202 S

Nil

Mr H.Manil Anthony Jayasinghe

Nil

Mr. Sivakrishnarajah Reriganathan

Nil

Mr.Satish Kumar Vaduguri -Chairman Ceased Wef 01st Aug 2025

Nil

Mr Rani Venkata Naga Vishweshivar Ceased Wef 22nd Aug 202 S

Nil

Mr Nikhil Deep Mathur Ceased Wef 22nd Aug 2025

Nil

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