ON'ALLY HOLDINGS PLC
Interim Financial Statement
31•t March 2026
ONA'LLY HOLDINGS PLC Interim Financial Statements Contents PageStatement 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)
Jan-Mar | Jan-Mar |
2026 | 2025 |
Un-audited | audited |
(Rs'000) | (Rs'000) |
129,350 | 90,914 |
4,130 | 3,491 |
(67,089) | (41,131) |
66,391 | 53,274 |
2,640 | 5,316 |
1,459,887 | 487,432 |
1,528,918 | 546,022 |
(482,490) | (161,579) |
1,046,428 | 384,443 |
(2,756) | 1,261 |
10,889 | 4,677 |
(2,440) | (1,782) |
5,693 | 4,156 |
1,052,121 | 388,599 |
11.31 | 4.18 |
Apr- Mar | Apr- Mar |
2026 | 2025 |
Un-audited | audited |
(Rs'000) | (Rs'000) |
413,851 | 339,985 |
15,073 | 13,522 |
(206,022) | (157,192) |
222,902 | 196,315 |
14,491 | 22,435 |
1,459,887 | 487,432 |
1,697,280 | 706,182 |
(489,136) | (194,390) |
1,208,144 | 511,792 |
(6,491) | (2,662) |
10,889 | 4,677 |
(1,319) | (605) |
3,079 | 1,411 |
1,211,223 | 513,203 |
13.02 | 5.85 |
3 months ended 31 March 12 months ended 31 March
Turnover
Other operating income Administrative expenses Operating profit Finance income
Fair value gain on investment property Profit before tax
Tax
Profit for the period
Other comprehensive income
Actuarial gain/loss on measurements of post employment benefit obligations
(Loss)/ gain on revaluation of building
Tax Effect on other comprehensive income Total other comprehensive income-net of tax Total comprehensive income
Earnings per share
ON'ARLY HOLDINGS PLC
os nt 31/03/2026 (Rs'000) Un-audited I I 8,429 2,947 6,403.300 |
6,524,677 |
2,841 36,623 95,523 20,476 93,227 |
248,690 |
6,773,367 |
27fi,4fi3 88,VgS 4,305,348 |
4,674,826 |
133,?11 33,007 1,777,679 |
1,963,997 |
52,895 37,037 44,612 |
I?4.544 |
2,098,14 l |
6,773,367 |
50.27 |
as nt 31/03/2025 (Rs'000) Audited 112,910 4,528 4,770,200 |
1,320 29,354 77,389 20,476 155,362 |
283,900 |
5,171,539 |
279,493 84,115 3, t92,998 |
3,55G,607 |
97d2D 23,151 1,331,374 |
1,452,045 |
42,361 62,0 1 8 58,509 |
162,888 |
1,6 l 4,932 |
5,171,539 |
38.24 |
Statement of Financial Position (ail amounts in Sri Lanka Rupees)
ASSETS
Non - current assets
Pi'opcrry, pIa tt and equipment IntnngibTe assets
Investment property
Current Assets inventory
Trade receivables
Advances and other receivables
Short term investments
Cash and cash equivalents
Total assets
EQUITY AND UA BI UTI ES
Capital anJ reserves Stated capital Revaluation reserve Retained earnings
Non- current liabilities Rental deposits
Retiremeni benefit obligations Deferred Income tax liability
Current liabilities Rental deposits
Tra4e and othei payables Income box pnyRble
Total liabilities
Totnl equity and liabilities
Net asset va lue per sha re
I certif th4t these financial statements have been prepared in compliance with the r ir I of the Companies Act , No. 07 of 2007.
Ac ou ltant
<
A prov and signed on behalt' of'the Board
i fCCtOI"
Director
Date : 04 May 2026
ON'ALLY HOLDINGS PLCStatement of Cash Flow
(all amounts in Sri Lanka Rupees)
2026 Un-Audited (Rs'000) 206,628 (175,760) (93,003) |
(62,135) |
155,362 (62,135) |
93,227 |
2025 Audited (Rs'000) |
222,682 (42,946) (334,811) |
(155,075) |
310,437 (155,075) |
155,362 |
Nine months ended 31 March
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 -3,274 | Retained Earnings (Rs'000) 3,015,259 511,792 (1,863) | Total (Rs'000) 3,378,215 511,792 1,411 |
Total comprehensive income for the period | - | 3,274 | 509,929 | 513,203 |
Depreciation transfer | - | (2,622) | 2,622 | - |
Dividend Paid 2025 | (334,811) | (334,811) | ||
Total transactions with owners, recognised directly in equity | - | (2,622) | (332,189) | (334,811) |
Balance at 31 March 2025 | 279,493 | 84,115 | 3,192,999 | 3,556,607 |
Un-audited
Balance at 01 April 2025 | 279,493 | 84,115 | 3,192,999 | 3,556,607 |
Profit for the year | - | - | 1,208,144 | 1,208,144 |
Other comprehensive income for the year | - | 7,622 | (4,543) | 3,079 |
Total comprehensive income for the period | - | 7,622 | 1,203,601 | 1,211,223 |
Depreciation transfer | (2,752) | 2,752 | - | |
Dividend Paid 2026 | - | - | (93,003) | (93,003) |
Total transactions with owners, recognised directly in equity | - | (2,752) | (90,251) | (93,003) |
Balance at 31 March 2026 | 279,493 | 88,985 | 4,306,349 | 4,674,826 |
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 25th April 1991 and re-registered as per the Companies Act, No 07 of 2007 on 13th December 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 31 March 2026.
(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.
(3.6) The directors have approved an interim dividend of Rs. 1.00 per share for the year ended 31st March 2026 & paid on 10th March 2026
(3.7) The investment Property and owner occupied property were revalued by an independent external valuer as at 31st March 2026. Consequently to the said revaluation;
The present value of the investment property was increased to Rs.6,403,300,000 and fair value gain on investment property of Rs. 1,459,886,969 was recorded in the statement of comprehensive income, in accordance with LKAS 40.
The present value of the owner occupied property was increased to Rs.116,300,000 and revaluation gain Rs.10,899,114 was recorded in the statement of comprehensive income as part of other comprehensive income.
ON'ALLY HOLDINGS PLC
NOTES TO THE FINANCIAL STATEMENTS (Contd…)
Investor Information (4.1) Market Value of Shares
3 months ended 31 March | 12 months ended 31 March | |||||||
Jan - Mar 2026 | Jan - Mar 2025 | Apr 2025 - Mar 2026 | Apr 2024 - Mar 2025 | |||||
Market Price per share Rs. | Date | Market Price per share Rs. | Date | Price per share Rs. | Date | Market Price per share Rs. | Date | |
Highest market price per share | 48.00 | 08-01-2026 | 34.00 | 31-01-2025 | 59.00 | 09-09-2025 | 34.00 | 31-01-2025 |
Lowest market price per share | 35.00 | 17-03-2026 | 26.00 | 05-03-2025 | 24.10 | 04-07-2025 | 23.30 | 19-09-2024 |
Last traded price per share | 36.80 | 31-03-2026 | 28.20 | 28-03-2025 | 42.80 | 31-12-2025 | 28.20 | 28-03-2025 |
Closing market price per share | 36.90 | 31-03-2026 | 28.00 | 28-03-2025 | 41.10 | 31-12-2025 | 28.00 | 28-03-2025 |
(4.2) 20 Major Shareholders as at 31 March 2026
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 MR. T.A. PEIRIS & MR. P.R.NICHOLAS | 150,000 | 0.161 |
6 TRANZ DOMINIONL.L.C. | 200,000 | 0.215 |
7 CITIZENS DEVELOPMENT BUSINESS FINANCE PLC/K.D.C. SOMALATHA AND K. NANDASIRI | 136,141 | 0.146 |
8 MR. G.C. GOONETILLEKE | 116,666 | 0.125 |
9 MRS L.A.J.S. STANISLAUS AND MR B.C.STANISLAUS | 111,104 | 0.119 |
10 LAUGFS GAS PLC | 82,765 | 0.089 |
11 MR. N.W.N. JAYASIRI | 68,620 | 0.074 |
12 MR. R.I.A. GOONETILLEKE & MRS. S.N.GOONETILLEKE | 68,030 | 0.073 |
13 ASSETLINE FINANCE LIMITED/J.A.S.PRIYANTHA | 65,887 | 0.071 |
14 MR. S.N.C.W.M.B.C. KANDEGEDARA | 61,875 | 0.067 |
15 MR. S. GOWRISANGAR | 60,000 | 0.065 |
16 MR. N.G. NICHOLAS & MR. P.R.NICHOLAS | 60,000 | 0.065 |
17 MR. M.U.M. AZMI | 44,375 | 0.048 |
18 SENKADAGALA FINANCE PLC/U.D.RAJAPAKSHA | 44,161 | 0.047 |
19 MR. R.S.K. FERNANDO | 40,052 | 0.043 |
20 MR. G.L.S. PERERA | 31,250 | 0.034 |
91,121,280 | 97.976 | |
Others | 1,881,807 2.024 | |
Total | 93,003,087 100.00 | |
(4.3) | Directors' Shareholding | As at 31/03/2026 |
Mr. M.G.Hemachamdra | Nil | |
Mr. Noel Joseph | Nil | |
Shares held in the following manner | ||
Mr. M.H. Jamaldeen | Nil | |
LOLC Finance PlC/Mr M.H.Jamaldeen | 23,018 | |
Mrs. T.Sarveshwaran | 1,580 | |
Mr A.J.B. Warman | Nil | |
Mr. S.Neelakandan | Nil | |
Mr. E.A.C.Piyashantha | Nil | |
Mr. A.A.Marikar | Nil | |
Mr. H.R.S.C.Gunathilake Eng. L.B.Kumudu Lal | Nil Nil | |
Mr. K.D.Chithrapala | Nil | |
(4.4) | Public Holding | |
The percentage of shares held by the public as at 31 March 2026 is 3.76% comprising of 1290 shareholders. | ||
(4.5) | The Float adjusted market capitalization as at 31 March 2026 is Rs. 129,039,890.40 | |
(4.6) | The Company is not in compliance with Rule 7.13.1(i)(b) of the Listing Rules of the Colombo Stock Exchange on | minimum public holding, under |
Option 2 thereof. |