Interim Financial Statement
30th September 2025
ONA'LLY HOLDINGS PLC Interim Financial Statements Contents Page
Statement of Comprehensive Income 1
Statement of Financial Position 2
Statement of cash flow & Statement of Changes in Equity 3
Notes to the Interim Financial Statements 4-5
ON'ALLY HOLDINGS PLC
Statement of Comprehensive Income
(all amounts in Sri Lanka Rupees)
July-Sep | July-Sep |
2025 | 2024 |
Un-audited | audited |
(Rs'000) | (Rs'000) |
91,781 | 85,246 |
3,712 | 3,361 |
(46,214) | (38,035) |
49,279 | 50,572 |
4,580 | 4,593 |
53,859 | 55,165 |
(16,922) | 441 |
36,937 | 55,606 |
(1,245) | (1,307) |
373 | 392 |
(872) | (915) |
36,065 | 54,691 |
0.39 | 0.59 |
Apr- Sep | Apr- Sep |
2025 | 2024 |
Un-audited | audited |
(Rs'000) | (Rs'000) |
184,547 | 164,516 |
7,203 | 6,671 |
(89,651) | (74,701) |
102,099 | 96,486 |
8,730 | 11,225 |
110,829 | 107,711 |
(36,184) | (2,063) |
74,645 | 105,648 |
(2,490) | (2,615) |
747 | 785 |
(1,743) | (1,830) |
72,902 | 103,818 |
0.78 | 1.12 |
3 months ended 30 September 6 months ended 30 September
Turnover
Other operating income Administrative expenses Operating profit Finance income
Profit before tax Tax
Profit for the period
Other comprehensive income
Actuarial gain/loss on measurements of post employment benefit obligations
Tax Effect on other comprehensive income Total other comprehensive income-net of tax Total comprehensive income
Earnings per share
ON'ALLY HOLDI NGS PLC
as at 30/09/2025 (Rs'000) LI n-a udited 109,372 3,351 4,780,628 |
4,893,351 |
3,064 48,398 136,962 20,471 149,797 |
358,691 |
5,252,042 |
279,493 84,115 3,265,900 |
3,629,508 |
91,152 27,065 1,334,309 |
1,452,526 |
99,569 34,178 36,261 |
170,008 |
1,622,53 4 |
5,252,042 |
39.02 |
as at 31/03/2025 (Rs'000) Audited 1 12,910 4,528 4,770,200 |
4,887,638 |
1,320 29,354 77,389 20,476 155,362 |
283,900 |
5,171,539 |
279,493 84,11 5 3,192,998 |
3,556,607 |
97,520 23,15 l 1,331,374 |
1,452,045 |
42,361 62,018 58,509 |
162,888 |
1,614,932 |
5,171,539 |
38.24 |
Statement of Financial Position (all amounts in Sri Lanka Rupees)
ASSETS
Non - cu rrent assets Property, plant and equipment Intangible assets
Investment property
Current Assets Inventory
Trade receivables
Advances and other receivables Short term investments
Cash and cash equivalents
Total assets
EQUITY AND LI ABILITIES
Capita I and i eserves Stated capital Revaluation resei ve Retained earnings
Non- cu i-ren t lia bilities Rental depot its
Retirement benefit ob1igations Deferred lncoiaie tax liabi1ity
Cu rrent liabilities Rental deposits
Trade and other paj ables Income tax payable
Total liabilities
Total equity and liabilities Net asset value per share
the
Date : 28 October 2025
ON'ALLY HOLDINGS PLC
Statement of Cash Flow
(all amounts in Sri Lanka Rupees)
2025 Un-Audited (Rs'000) 5,131 (10,696) - |
(5,565) |
155,362 (5,565) |
149,797 |
2024 Audited (Rs'000) |
112,940 (35,535) (186,006) |
(108,601) |
310,437 (108,601) |
201,836 |
Six months ended 30 September
Net cash generated from operating activities Net cash (used) in investing activities
Net cash generated in financing activities Increase / (Decrease) in cash and cash equivalents Movements in cash and cash equivalents
At start of the period Increase /(decrease)
At end of the period
ON'ALLY HOLDINGS PLC
Statement of Changes in Equity
(all amounts in Sri Lanka Rupees)
audited Balance at 01 April 2024 Profit for the year Other comprehensive income for the year | Stated Capital (Rs'000) 279,493 - - | Revaluation Reserve (Rs'000) 83,463 - - | Retained Earnings (Rs'000) 3,015,259 105,648 (1,830) | Total (Rs'000) 3,378,215 105,648 (1,830) |
Total comprehensive income for the period | - | - | 103,818 | 103,818 |
Dividend Paid 2024 | - | - | (186,006) | (186,006) |
Balance at 30 September 2024 | 279,493 | 83,463 | 2,933,071 | 3,296,027 |
Un-audited
Balance at 01 April 2025 | 279,493 | 84,115 | 3,192,998 | 3,556,606 |
Profit for the year | - | - | 74,645 | 74,645 |
Other comprehensive income for the year | - | - | (1,743) | (1,743) |
Total comprehensive income for the period | - | - | 72,902 | 72,902 |
Balance at 30 September 2025 | 279,493 | 84,115 | 3,265,900 | 3,629,508 |
ON'ALLY HOLDINGS PLC
NOTES TO THE FINANCIAL STATEMENTS
Corporate Information
On'ally Holdings PLC is a public limited liability Company which was listed on the Colombo Stock Exchange on 25thApril 1991 and re-registered as per the Companies Act, No 07 of 2007 on 13thDecember 2007 under the new Number PQ 107. The Registered office of the company is situated at 4th Floor, Unity Plaza Building, Colombo 04.
Basis of Preperation and Accounting Policies
The interim financial statements of the Company have been prepared in accordance with Sri Lanka Accounting Standard - LKAS 34 - Interim Financial Reporting. This interim financial statement should be read in conjunction with the Annual Financial Statements for the year ended 31 March 2025 including the changes to accounting policies as a result of adapting Sri Lanka Financial Reporting Standards, (SLFRS/LKAS).
The Company has followed the accounting policies and methods of computation as disclosed in the Annual Financial Statements for the year ended 31 March 2025 in the preparation of the interim accounts for the quarter.
Disclosures
(3.1) The figures are provisional and subject to audit.
(3.2) There have been no material events since the Balance Sheet date which require separate disclosure in the provisional financial statements. (3.3) Provisions have been made for all possible expenses as at 30 September 2025.
(3.4) Renting of investment property is considered as one operating segment and accordingly this interim financial report do not provide information by
segment.
(3.5) There are no significant changes in the nature of the contingent liabilities disclosed in the Audited Financial Statements for the year ended 31st March 2025.
ON'ALLY HOLDINGS PLC
NOTES TO THE FINANCIAL STATEMENTS (Contd…)
3 months ended 30 September
6 months ended 30 September
July -Sept 2025
July -Sept 2024
April -Sept 2025
April -Sept 2024
Market Price per share
Rs.
Date
Market Price per share
Rs.
Date
Market Price per share
Rs.
Date
Market Price per share
Rs.
Date
Highest market price per share
59.00
09-09-2025
28.30
30-09-2024
59.00
09-09-2025
29.30
22-04-2024
Lowest market price per share
29.70
03-07-2025
23.30
19-09-2024
24.10
04-07-2025
23.30
19-09-2024
Last traded price per share
49.20
30-09-2025
28.30
19-09-2024
49.20
30-09-2025
28.30
19-09-2024
Closing market price per share
49.20
09-09-2025
26.30
30-09-2024
49.20
09-09-2025
26.30
30-09-2024
Investor Information (4.1) Market Value of Shares
(4.2) 20 Major Shareholders as at 30 September 2025
Name of the Shareholder | No of Shares | % |
1 LANKA REALTY INVESTMENTS PLC | 47,325,368 | 50.886 |
2 URBAN DEVELOPMENT AUTHORITY | 41,666,660 | 44.801 |
3 URBAN INVESTMENT AND DEVELOPMENT COMPANY PVT LTD | 489,445 | 0.526 |
4 MAJESTIC INVESTMENTS (PVT) LTD | 298,881 | 0.321 |
5 TRANZ DOMINIONL.L.C. | 200,000 | 0.215 |
6 CITIZENS DEVELOPMENT BUSINESS FINANCE PLC/K.D.C. SOMALATHA AND K. NANDASIRI | 133,541 | 0.144 |
7 MR. G.C. GOONETILLEKE | 116,666 | 0.125 |
8 MRS L.A.J.S. STANISLAUS AND MR B.C.STANISLAUS | 111,104 | 0.119 |
9 MR. N.W.N. JAYASIRI | 109,137 | 0.117 |
10 MR. T.A. PEIRIS & MR. P.R.NICHOLAS | 105,000 | 0.113 |
11 LAUGFS GAS PLC | 84,996 | 0.091 |
12 MR. R.J. ROCKWOOD | 71,616 | 0.077 |
13 MR. R.I.A. GOONETILLEKE & MRS. S.N.GOONETILLEKE | 64,030 | 0.069 |
14 MR. S.N.C.W.M.B.C. KANDEGEDARA | 61,875 | 0.067 |
15 MR. N.G. NICHOLAS & MR. P.R.NICHOLAS | 60,000 | 0.065 |
16 MR. S. GOWRISANGAR | 60,000 | 0.065 |
17 ASSETLINE FINANCE LIMITED/J.A.S.PRIYANTHA | 55,000 | 0.059 |
18 MR. E.J. GNANAM | 52,643 | 0.057 |
19 MR. M.U.M. AZMI | 44,375 | 0.048 |
20 MR. R.S.K. FERNANDO | 37,560 | 0.040 |
91,147,897 | 98.005 | |
Others | 1,855,190 1.995 | |
Total | 93,003,087 100.00 | |
(4.3) | Directors' Shareholding | As at 30/09/2025 |
Mr A.J.B. Warman Mr. Noel Joseph Shares held in the following manner Mr. M.H. Jamaldeen | Nil Nil 4,340 | |
Seylan Bank PLC / Mr. M H Jamaldeen | 18,678 | |
Mrs. T. Sarveshwaran Mr. S. Neelakandan Mr. E.A.C Piyashantha Mr. A.A. Marikar Mr. H R S C Gunathilake Eng. L B Kumudu Lal | 1,580 Nil Nil Nil Nil Nil | |
Mr. K D Chithrapala | Nil | |
(4.4) | Public Holding The percentage of shares held by the public as at 30 September 2025 is 3.76% comprising of 1148 shareholders. | |
(4.5) | The Float adjusted market capitalization as at 30 September 2025 is Rs. 172,053,187.20 | |
(4.6) | The Company is not in compliance with Rule 7.14.1 (b) of the Listing Rules of the Colombo Stock Exchange on | minimum public holding, under |
Option 2 thereof. |