RENUKA HOLDINGS PLC
INTERIM FINANCIAL STATEMENTS FOR THE PERIOD ENDED
31ST DECEMBER 2024
CONTENT:
Operational Review-2
Statement of Profit or Loss and Other Comprehensive Income-3
Statement of Financial Position -4
Statement of Changes in Equity-5
Statement of Cash Flows-6
Segment Analysis-7
Notes to the Financial Statements-8-9
Top 20 Major Shareholders- 10
Corporate Information-11
Operational Review
Interim Financial Statements for the Quater Ended 31st December 2024
Analysis on Statement of Financial Position
Total Assets
Total Assets of the Group has increased by Rs. 2,500Mn to Rs. 21,631Mn as at 31st December 2024 from Rs. 19,131Mn as at 31st March 2024. Total Non-Current Assets were Rs. 10,999Mn and Total Current Assets were Rs. 10,633Mn as at 31st December 2024.
in the real estate sector that took place on the
Equity Attributable to Owners of the Company
Equity attributable to owners of the Company has decreased by Rs. 860Mn to Rs. 8,294Mn as at 31st December 2024 from Rs. 9,154Mn as at 31st March 2024.
Net Assets Per Share (NAPS)
The NAPS has decreased to Rs. 43.73 as at 31st December 2024 compared with Rs. 49.51 per share recorded as at 31st March 2024.
Analysis on Statement of Profit or Loss and Other Comprehensive Income
Revenue & Expenses
Group Revenue has increased by 2% to Rs. 3,547 Mn for the quarter ended 31st December 2024 compared to Rs. 3,486 Mn in the corresponding quarter of the previous year. The composition of the Group Revenue for the quarter is 45% from export revenue and 55% from local revenue.
Total admi and selling expenses have decreased by 12% to Rs. 471 Mn for the quarter ended 31st December 2024 compared with Rs.538 Mn in the comparable period in the previous year.
Earnings Before Interest, Tax and Depreciation
The Group reported Earnings Before Interest, Tax and Depreciation amounting to Rs. 604 Mn for the quarter ended 31st December 2024 compared with the Rs. 82 Mn reported in the corresponding quarter of the previous year.
Profit / (Loss) After Tax
The Group reported a Profit of Rs.452 Mn for the quarter ending 31st December 2024 compared with a loss of Rs. 287 Mn in the corresponding quarter of the previous year.
Earnings / (Loss) Per Share
Group Earnings per share was Rs. 0.62 for the quarter ended 31st December 2024 compared to loss per share of Rs. 0.68 in the corresponding quarter of the previous year.
Page 2 of 11 | INTERIM FINANCIAL STATEMENTS |
RENUKA HOLDINGS PLC | |||||||||
STATEMENT OF PROFIT OR LOSS AND OTHER COMPREHENSIVE INCOME | |||||||||
FOR THE PERIOD ENDED 31ST DECEMBER | GROUP | COMPANY | |||||||
Rs.'000' | Rs.'000' | Rs.'000' | Rs.'000' | ||||||
QUARTER ENDED | PERIOD ENDED | QUARTER ENDED | PERIOD ENDED | ||||||
31.12.2024 | 31.12.2023 | 31.12.2024 | 31.12.2023 | 31.12.2024 | 31.12.2023 | 31.12.2024 | 31.12.2023 | ||
UNAUDITED | UNAUDITED | UNAUDITED | UNAUDITED | UNAUDITED | UNAUDITED | UNAUDITED | UNAUDITED | ||
Revenue | 3,547,319 | 3,486,751 | 10,091,491 | 11,293,504 | - | - | 74,033 | ||
Cost of Sales | (3,096,125) | (3,125,536) | (8,686,255) | (9,670,004) | - | - | - | - | |
Gross Profit | 451,195 | 361,215 | 1,405,236 | 1,623,501 | - | - | - | 74,033 | |
Other Operating Income | 9,610 | 26,367 | 131,871 | 60,896 | 27 | - | 45 | - | |
Administrative Expenses | (221,805) | (229,075) | (753,205) | (692,511) | (1,640) | (1,321) | (2,816) | (3,582) | |
Selling and Distribution Expenses | (249,725) | (309,780) | (749,844) | (940,763) | - | - | - | - | |
Profit / (Loss) from Operations | (10,726) | (151,273) | 34,058 | 51,123 | (1,613) | (1,321) | (2,771) | 70,451 | |
Finance Income | 114,558 | 93,249 | 230,782 | 565,756 | - | 2 | - | 12 | |
Finance Cost | (189,934) | (170,854) | (379,108) | (928,341) | (4,242) | (232) | (4,242) | (722) | |
Net Finance Income / (Cost) | (75,376) | (77,606) | (148,326) | (362,586) | (4,242) | (230) | (4,242) | (710) | |
Fair Value Gain / (Loss) on Investments - Measured at Fair through | |||||||||
Proft or Loss | 541,435 | (43,465) | 665,164 | 294,150 | - | - | - | - | |
Share of Profit / (Loss) of Equity Accounted Investee | - | 3,223 | - | 4,607 | - | - | - | - | |
Profit / (Loss) before Taxation | 455,333 | (269,121) | 550,896 | (12,707) | (5,855) | (1,551) | (7,013) | 69,741 | |
Taxation | (3,296) | (17,948) | (3,296) | (66,964) | (3) | - | (3) | - | |
Profit / (Loss) for the Period | 452,037 | (287,069) | 547,599 | (79,671) | (5,858) | (1,551) | (7,017) | 69,741 | |
Other Comprehensive Income | / (Expense) | - | - | - | - | - | - | - | - |
Total Comprehensive Income | / (Expense) for the Period | 452,037 | (287,069) | 547,599 | (79,671) | (5,858) | (1,551) | (7,017) | 69,741 |
Profit / (Loss) Attributable to : | |||||||||
Equity Holder of the Parent | 118,457 | (128,727) | 221,481 | (73,031) | (5,858) | (1,551) | (7,017) | 69,741 | |
Non Controlling Interest | 333,579 | (158,341) | 326,119 | (6,639) | - | - | - | - | |
Profit / (Loss) for the Period | 452,037 | (287,069) | 547,599 | (79,671) | (5,858) | (1,551) | (7,017) | 69,741 | |
Total Comprehensive Income | / (Expense) attributable to : | ||||||||
Equity Holder of the Parent | 118,457 | (128,727) | 221,481 | (73,031) | (5,858) | (1,551) | (7,017) | 69,741 | |
Non Controlling Interest | 333,579 | (158,341) | 326,119 | (6,639) | - | - | - | - | |
Total Comprehensive Income | / (Expense) for the Period | 452,037 | (287,069) | 547,599 | (79,671) | (5,858) | (1,551) | (7,017) | 69,741 |
Earnings / (Loss) Per Share (Rs.) | 0.62 | (0.68) | 1.17 | (0.39) | (0.03) | (0.01) | (0.04) | 0.37 | |
Dividend Per Share (Rs.) | - | - | 0.40 | - | 0.40 | ||||
1 The above figures are provisional and subject to audit. | |||||||||
2 Figures in brackets indicate deductions. |
Page 3 of 11 | INTERIM FINANCIAL STATEMENTS |
RENUKA HOLDINGS PLC
STATEMENT OF FINANCIAL POSITION
GROUP | COMPANY | ||||||
AS AT | 31.12.2024 | 31.03.24 | 31.12.2024 | 31.03.24 | |||
Rs.'000' | Rs.'000' | Rs.'000' | Rs.'000' | ||||
UNAUDITED | AUDITED | UNAUDITED | AUDITED | ||||
Assets | |||||||
Non-Current Assets | |||||||
Property, Plant and Equipment | 4,599,895 | 4,706,288 | - | - | |||
Intangible Assets | 242,898 | 248,508 | - | - | |||
Investments Property | 5,680,577 | 5,668,868 | - | - | |||
Right to Use Assets | 295,260 | 295,260 | - | - | |||
Biological Assets | 174,949 | 160,987 | - | - | |||
Investment In Subsidiaries | - | - | 2,705,112 | 2,705,112 | |||
Deferred Tax Asset | 5,312 | 5,762 | - | - | |||
Total Non-Current Assets | 10,998,891 | 11,085,674 | 2,705,112 | 2,705,112 | |||
Current Assets | |||||||
Inventories | 2,682,640 | 2,421,219 | - | - | |||
Trade and Other Receivables | 2,923,962 | 2,328,714 | 13 | - | |||
Other Current Assets | 10,287 | 6,149 | - | - | |||
Income Tax Refund Due | 84,769 | 8,842 | - | - | |||
Investment - Measured at Fair Value through Profit or Loss | 3,530,763 | 2,089,732 | 152,750 | - | |||
Amounts due from Related Companies | 10 | 10 | - | - | |||
Cash and Cash Equivalent | 1,400,066 | 380,621 | 4,063 | 3,086 | |||
Short Term Investments in Deposits | 441 | 810,211 | - | - | |||
Total Current Assets | 10,632,939 | 8,045,497 | 156,826 | 3,086 | |||
Total Assets | 21,631,830 | 19,131,171 | 2,861,938 | 2,708,198 | |||
Equity and Liabilities | |||||||
Equity | |||||||
Stated Capital | 2,368,480 | 2,368,480 | 2,368,480 | 2,368,480 | |||
Revaluation Reserve | 412,213 | 412,213 | - | - | |||
Capital Reserve | 313,818 | 313,818 | - | - | |||
Retained Earnings | 5,199,833 | 6,059,330 | 320,417 | 327,434 | |||
Equity attributable to owners of the Company | 8,294,344 | 9,153,841 | 2,688,897 | 2,695,913 | |||
Non Controlling Interest | 4,969,646 | 3,562,550 | - | - | |||
Total Equity | 13,263,990 | 12,716,391 | 2,688,897 | 2,695,913 | |||
Non Current Liabilities | |||||||
Deferred Tax Liability | 949,494 | 931,669 | - | - | |||
Interest Bearing Borrowings Due After One Year | 168,085 | 251,388 | - | - | |||
Non Current Portion of Lease Obligation | 183,044 | 142,002 | - | - | |||
Retirement Benefit Obligations | 125,682 | 129,724 | - | - | |||
Total Non Current Liabilities | 1,426,306 | 1,454,782 | - | - | |||
Current Liabilities | |||||||
Trade and Other Payables | 1,507,872 | 1,732,751 | - | 1,061 | |||
Other Current Liabilities | 14,372 | 9,162 | 2,955 | 2,317 | |||
Interest Bearing Borrowings Due Within One Year | 5,014,493 | 2,823,786 | - | - | |||
Current Portion of Lease Obligation | 23,290 | 11,299 | - | - | |||
Amount Due To Related Companies | - | - | 170,086 | 8,311 | |||
Income Tax Payable | 1,781 | 69,174 | - | - | |||
Bank Overdraft | 379,726 | 313,825 | - | 596 | |||
Total Current Liabilities | 6,941,533 | 4,959,998 | 173,041 | 12,285 | |||
Total Liabilities | 8,367,840 | 6,414,780 | 173,041 | 12,285 | |||
Total Equity & Liabilities | 21,631,830 | 19,131,171 | 2,861,938 | 2,708,198 | |||
Net Assets per Share (Rs.) | 43.73 | 49.51 | 14.18 | 14.58 |
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 of the Board of Directors of Renuka Holdings PLC.
Sgd. | Sgd. |
Sgd. | Sgd. |
S.R. Rajiyah | S.V.Rajiyah |
Director | Director |
14.02.2025 | |
Page 4 of 11 | INTERIM FINANCIAL STATEMENTS |
RENUKA HOLDINGS PLC | |||||||
STATEMENT OF CHANGES IN EQUITY | |||||||
FOR THE PERIOD ENDED | Equity Attributable to Owners of the Company | Non Controlling | Total | ||||
Stated | Revaluation | Capital | Retained | Total | Interest | Equity | |
Capital | Reserve | Reserve | Earnings | ||||
Rs.000 | Rs.000 | Rs.000 | Rs.000 | Rs.000 | Rs.000 | Rs.000 | |
COMPANY | |||||||
Balance as at 1st April 2023 | 2,294,518 | - | - | 332,125 | 2,626,643 | - | 2,626,643 |
Profit / (Loss) for the period | - | - | - | 69,741 | 69,741 | - | 69,741 |
Other Comprehensive Income, net of Tax | - | - | - | - | - | - | - |
Total Comprehensive Income for the period | - | - | - | 69,741 | 69,741 | - | 69,741 |
Transactions with the owners | |||||||
Scrip Dividend | 73,961 | - | - | (73,961) | - | - | - |
Total Transactions with the owners | 73,961 | - | - | (73,961) | - | - | - |
Balance as at 31st December 2023 | 2,368,480 | - | - | 327,905 | 2,696,384 | - | 2,696,384 |
Balance as at 1st April 2024 | 2,368,480 | - | - | 327,434 | 2,695,913 | - | 2,695,913 |
Profit / (Loss) for the period | - | - | - | (7,017) | (7,017) | - | (7,017) |
Other Comprehensive Income, net of Tax | - | - | - | - | - | - | - |
Total Comprehensive Income for the period | - | - | - | (7,017) | (7,017) | - | (7,017) |
Transactions with the owners | |||||||
Scrip Dividend | - | - | - | - | - | - | - |
Total Transactions with the owners | - | - | - | - | - | - | - |
Balance as at 31st December 2024 | 2,368,480 | - | - | 320,417 | 2,688,897 | - | 2,688,897 |
GROUP | |||||||
Balance as at 1st April 2023 | 2,294,518 | 391,802 | 313,894 | 6,196,336 | 9,196,550 | 4,036,963 | 13,233,513 |
Profit for the period | - | - | - | (73,031) | (73,031) | (6,639) | (79,671) |
Total Comprehensive Income for the period | - | - | - | (73,031) | (73,031) | (6,639) | (79,671) |
Acquisition / Disposal of Subsidiary/changes in interest | - | - | - | - | - | (115,692) | (115,692) |
Changes in ownership interest that do not result in loss of control | - | 263,448 | 263,448 | (263,448) | - | ||
Scrip Dividend | 73,961 | - | - | (73,961) | - | - | - |
Total Transactions with the owners | 73,961 | - | - | 189,487 | 263,448 | (379,140) | (115,692) |
Balance as at 31st December 2023 | 2,368,479 | 391,802 | 313,895 | 6,312,791 | 9,386,967 | 3,651,184 | 13,038,150 |
Balance as at 1st April 2024 | 2,368,480 | 412,213 | 313,818 | 6,059,330 | 9,153,841 | 3,562,550 | 12,716,391 |
Profit / (Loss) for the period | - | - | - | 221,481 | 221,481 | 326,119 | 547,599 |
Other Comprehensive Income, net of Tax | - | - | - | - | - | - | - |
Total Comprehensive Income for the period | - | - | - | 221,481 | 221,481 | 326,119 | 547,599 |
Acquisition / Disposal of Subsidiary | - | - | - | - | - | - | - |
Transactions with the owners | |||||||
Changes in ownership interest that do not result in loss of control | - | - | - | (1,080,978) | (1,080,978) | 1,080,978 | - |
Total Transactions with the owners | - | - | - | (1,080,978) | (1,080,978) | 1,080,978 | - |
Balance as at 31st December 2024 | 2,368,480 | 412,213 | 313,818 | 5,199,833 | 8,294,344 | 4,969,646 | 13,263,991 |
1 The above figures are provisional and subject to audit. | |||||||
2 Figures in brackets indicate deductions |
Page 5 of 11 | INTERIM FINANCIAL STATEMENTS |
RENUKA HOLDINGS PLC
STATEMENT OF CASH FLOWS
GROUP | COMPANY | |||||||
FOR THE PERIOD ENDED 31ST DECEMBER | 2024 | 2023 | 2024 | 2023 | ||||
Rs.'000 | Rs.'000 | Rs.'000 | Rs.'000 | |||||
UNAUDITED | UNAUDITED | UNAUDITED | UNAUDITED | |||||
Cash Flow from Operating Activities | ||||||||
Profit Before Tax | 547,599 | 256,414 | (7,013) | 69,741 | ||||
Loss from Discontinued Operations | - | - | - | - | ||||
547,599 | 256,414 | (7,013) | 69,741 | |||||
Adjustments: | ||||||||
Depreciation | 192,289 | 157,078 | - | - | ||||
Fair Value Gain from Investment - Measured at FVTPL | (665,164) | (337,615) | - | - | ||||
Amortization of Intangible asset | 5,610 | 1,779 | - | - | ||||
Provision for Retirement Benefit Obligation | 12,430 | 15,648 | - | - | ||||
Provision on obsolete inventories | - | 2,113 | - | - | ||||
Interest Income | (211,166) | (210,226) | - | (10) | ||||
Interest Expense | 344,195 | 441,379 | 4,242 | 490 | ||||
Share of Profit of Equity Accounted Investee | - | (1,384) | - | - | ||||
Operating Profit Before Working Capital Changes | 225,794 | 325,185 | (2,771) | 70,221 | ||||
Working Capital Changes | ||||||||
(Increase)/Decrease in Inventories | (261,421) | (219,095) | - | - | ||||
(Increase)/Decrease in Trade and Other Receivables | (595,248) | 447,508 | (13) | - | ||||
(Increase)/Decrease Other Current Assets | (80,065) | (228,133) | - | - | ||||
Increase/(Decrease) in Dues from Related Parties | - | - | - | 1,147 | ||||
(Increase)/Decrease Net Investment in Fair Through Profit / Loss Investme | (775,867) | (908,906) | - | - | ||||
Increase/(Decrease) in Trade and Other Payable | (206,603) | (253,849) | (1,062) | 2,037 | ||||
Increase/(Decrease) Other Current Liabilities | 5,210 | 12,216 | 637 | (2,334) | ||||
Increase/(Decrease) in Dues to Related Parties | - | - | 161,775 | - | ||||
Cash Generated from / (Used in) Operations | (1,688,201) | (825,072) | 158,567 | 71,071 | ||||
Interest Received | 211,166 | 210,226 | - | 10 | ||||
Interest Paid | (344,195) | (441,379) | (4,242) | (490) | ||||
Income Tax Paid | (67,394) | (139,145) | (3) | - | ||||
Payment of Retirement Benefit Obligation | (16,471) | (4,074) | - | - | ||||
Net Cash Flows Generated from / (Used in) Operating Activities | (1,905,096) | (1,199,445) | 154,322 | 70,591 | ||||
Cash Flows from Investing Activities | ||||||||
Acquisition of Property, Plant and Equipment | (85,896) | (450,849) | - | - | ||||
Construction of / Additions to Investment Property | (11,710) | (23,803) | - | - | ||||
(Investment)/Disposal of Investment Securities | - | (636,590) | - | |||||
(Acquisition) / Disposal of Investment in Subsidiarirs / EAI / Investment Se | - | 354,223 | - | - | ||||
Proceeds from Disposal of Subsidiary | - | (156,374) | - | |||||
Acquisition of Biological Assets | (13,962) | (9,594) | - | - | ||||
Net Cash Used in Investing Activities | (111,567) | (922,986) | - | - | ||||
Cash Flows from Financing Activities | ||||||||
Leasing Installments Paid | 53,033 | - | - | - | ||||
Long Term & Short Term Borrowings - Obtained | 12,266,146 | 1,663,627 | - | - | ||||
Long Term & Short Term Repayments | (10,158,741) | - | - | |||||
Net Cash Flows Generated From in Financing Activities | 2,160,438 | 1,663,627 | - | - | ||||
Net Increase/ (Decrease) in Cash and Cash Equivalents | 143,775 | (458,805) | 154,322 | (1,892) | ||||
Cash and Cash Equivalents at the beginning of the period | 877,007 | 747,510 | 2,491 | 4,702 | ||||
Cash and Cash Equivalents at the end of the period | 1,020,781 | 288,705 | 156,813 | 2,810 | ||||
1 The above figures are provisional and subject to audit. 2 Figures in brackets indicate deductions
Page 6 of 11 | INTERIM FINANCIAL STATEMENTS |
RENUKA HOLDINGS PLC | ||||||||
SEGMENT ANALYSIS | ||||||||
Amounts in Rs'000 | ||||||||
AGRI FOOD EXPORTS CONSUMER BRANDS | INVESTMENT | GROUP TOTAL | ||||||
FOR THE PERIOD ENDED 31ST | 2024 | 2023 | 2024 | 2023 | 2024 | 2023 | 2024 | 2023 |
DECEMBER | ||||||||
Revenue | 5,023,532 | 4,422,729 | 5,368,972 | 7,275,285 | 156,223 | 85,478 | 10,548,728 | 11,783,491 |
Intra Segment Revenue | (430,686) | (417,036) | (26,550) | (21,202) | - | (51,749) | (457,237) | (489,987) |
Segment Revenue | 4,592,846 | 4,005,693 | 5,342,421 | 7,254,083 | 156,223 | 33,729 | 10,091,491 | 11,293,504 |
Segment Results | (201,326) | (434,505) | (192,574) | (83,383) | 941,499 | 433,610 | 547,599 | (84,278) |
Share of Profit of Equity Accounted Investees | - | - | - | - | - | 4,607 | - | 4,607 |
Profit / (Loss) for the period after Tax | (201,326) | (434,505) | (192,574) | (83,383) | 941,499 | 438,217 | 547,599 | (79,671) |
Amounts in Rs'000 |
AS AT | |
Segment Assets | |
Segment Liabilities | |
1 | The above figures are provisional and subject |
2 | Figures in brackets indicates deductions |
31.12.2024 | 31.03.24 | 31.12.2024 | 31.03.24 | 31.12.2024 | 31.03.24 | 31.12.2024 | 31.03.24 |
6,772,519 | 6,393,815 | 5,338,076 | 4,892,765 | 9,521,234 | 7,844,591 | 21,631,830 | 19,131,171 |
4,443,075 | 3,379,377 | 3,264,303 | 2,388,475 | 660,461 | 646,928 | 8,367,840 | 6,414,780 |
to audit. |
Page 7 of 11 | INTERIM FINANCIAL STATEMENTS |
Renuka Holdings PLC
Notes to the Interim Financial Statements
01. Basis of preparation
The Interim Financial Statements of Renuka Holdings PLC have been prepared in compliance with Sri Lanka Accounting Standard LKAS 34 -Interim Financial Reporting. These Interim Financial Statements are to be read in conjunction with the annual Financial Statements for the year ended 31st March 2024.
02. 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.
For management purposes, the Group is organized in to business units based on their products and services and performance reported under three segments (i.e Agri Food Exports, Consumer Brands, Property and Investment) during the period under review.
03. Earnings per share
Earnings per share have been calculated by dividing profit attributable to equity holders (excluding non- controlling interest) by the weighted average number of ordinary shares outstanding during the period as given in the LKAS 33.
04. Stated Capital
The stated capital of the company consists of 165,488,271 (31st March 2024 - 165,488,271) ordinary voting shares & 24,201,719 (31st March 2024 - 24,201,719) ordinary non-voting shares as at 31st December 2024.
05. Market price per share
As at 31.12.2024 | As at 30.09.2024 | |||
Voting | Non-voting | Voting | Non-voting | |
Highest during the period (Rs.) | 20.30 | 15.30 | 14.50 | 11.80 |
Lowest during the period (Rs.) | 18.40 | 10.80 | 12.30 | 10.00 |
Last traded price (Rs.) | 13.50 | 13.90 | 13.80 | 11.50 |
06. Public shareholding
The percentage of shares held by the public as at 31st December 2024 was Voting 29.61% (31st March 2024- 29.61%) and Non-voting was 73.73% (31st March 2024- 63.03%). The number of shareholders representing the public holding as at 31st December 2024 was 2,346 -Voting (31st March 2024- 2,542) - and 919 - Non-voting (31st March 2024 - 977). The float adjusted market capitalization was Rs.910 Mn as at 31st December 2024. 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 as per the Section 7.13.1(i) (a) of continuing listing requirement of Colombo Stock Exchange.
Page 8 of 11 | INTERIM FINANCIAL STATEMENTS |
Notes to the Interim Financial Statements (Contd.)
07. Directors' shareholding
The directors' shareholdings are as follows:
As at 31st December 2024 | As at 31st March 2024 | |||
Name | ||||
Voting | Non-Voting | Voting | Non-Voting | |
Dr. S.R. Rajiyah (Refer Below) | - | - | - | - |
Dr. S.R. Rajiyah , Mrs.I.R. Rajiyah & Ms.S.R.Rajiyah (JT) | 16,598,427 | - | 16,598,427 | - |
Dr. S.R. Rajiyah , Mrs.I.R. Rajiyah & Mrs.A.L.Rajiyah (JT) | 16,598,427 | - | 16,598,427 | - |
Mrs. I. R. Rajiyah (Refer Above) | - | - | - | - |
Mr. S. V. Rajiyah & Mrs. J. J.B. A. Rajiyah (JT) | 5,250,900 | - | 5,250,900 | - |
Mrs. J. J.B. A. Rajiyah (Refer Above) | - | - | - | - |
Mr. V. Sanmugam | - | - | - | - |
Mr. T. K. Bandaranayake | - | - | - | - |
Mr. M. S. Dominic | - | - | - | - |
Mr. J. M. Swaminathan | - | - | - | - |
Mrs. M.S. Theverapperuma | - | - | - | - |
Dr. J.A.S. Felix | - | - | - | - |
38,447,754 | - | 38,447,754 | - |
08. Significant Events & Transactions
There were no significant events & transactions occurred during the period which requires disclosure to the Interim Financial Report.
-
Contingent Liabilities
There were no other contingent liabilities of material nature as at 31st December 2024 to disclose in the financial statement compared to the contingent liabilities which were disclosed in the accounts for the year ended 31st March 2024. - Events Occurring After the Reporting Date
There have been no material events that have taken place subsequent to 31st December 2024 which require disclosure or adjustments to the Interim Financial Statements. - Investments - Measured at Fair Value through Profit or Loss
The Group has invested in listed equity securities. The fair value of quoted equity shares is determined with reference to published prices in the active market.
Page 9 of 11 | INTERIM FINANCIAL STATEMENTS |
Renuka Holdings PLC - 20 Largest Shareholders | Voting as at 31.12.2024 | Voting as at 30.09.2024 | ||||
No. | Name | No. of shares | % | No. of shares | % | |
1 | Renuka Group Limited | 77,603,102 | 46.89% | 77,603,102 | 46.89% | |
2 | Dr. S.R. Rajiyah | , Mrs.I.R. Rajiyah & Ms.S.R.Rajiyah (Jt) | 16,598,427 | 10.03% | 16,598,427 | 10.03% |
3 | Dr. S.R. Rajiyah | , Mrs.I.R. Rajiyah & Mrs.A.L.Rajiyah (Jt) | 16,598,427 | 10.03% | 16,598,427 | 10.03% |
4 | Dr. S. Yaddehige | 6,846,254 | 4.14% | 6,846,254 | 4.14% | |
5 | Ranavav Holdings (Pvt) Ltd | 5,400,000 | 3.26% | - | - | |
6 | Mr. S. V. Rajiyah & Mrs. J. J. B. A Rajiyah (Jt) | 5,250,900 | 3.17% | 5,250,900 | 3.17% | |
7 | Employees Trust Fund Board | 3,095,343 | 1.87% | 3,095,343 | 1.87% | |
8 | Hatton National Bank Plc/Sarravanan Neelakandan | 2,095,414 | 1.27% | 2,145,414 | 1.30% | |
9 | Mr. M. M. S. Dawood | 1,955,143 | 1.18% | 1,955,143 | 1.18% | |
10 | Hatton National Bank Plc / D.N. Sellamuttu | 1,699,484 | 1.03% | 1,699,484 | 1.03% | |
11 | Mr. S. Senthilnathan | 1,200,000 | 0.73% | - | - | |
12 | N. Vaitilingam & Company Ltd | 1,196,042 | 0.72% | 1,249,042 | 0.75% | |
13 | People'S Leasing & Finance Plc/L.P.Hapangama | 1,117,682 | 0.68% | 1,436,075 | 0.87% | |
14 | Hatton National Bank Plc/Arunasalam Sithampalam | 825,523 | 0.50% | 825,523 | 0.50% | |
15 | Miss. S. Durga | 751,755 | 0.45% | 751,755 | 0.45% | |
16 | Mrs. S. Umeshary | 514,488 | 0.31% | 514,488 | 0.31% | |
17 | Mr. S.N.C.W.M.B.C. Kandegedara | 500,000 | 0.30% | 597,484 | 0.36% | |
18 | Mr. P.R. Wijayanayake | 500,000 | 0.30% | - | - | |
19 | Mr. D.R. Ponnamperuma | 494,736 | 0.30% | - | - | |
20 | Sampath Bank Plc/Mr. Abishek Sithampalam | 468,999 | 0.28% | - | - | |
144,711,719 | 87.45% | 137,166,861 | 82.89% | |||
Renuka Holdings PLC - 20 Largest Shareholders | Non Voting as at 31.12.2024 | Non Voting as at 30.09.2024 | ||||
No. | Name | No. of shares | % | No. of shares | % | |
1 | Hatton National Bank Plc/Almas Holdings (Private) Limited | 4,603,497 | 19.02% | 6,778,497 | 28.01% | |
2 | People S Leasing And Finance Plc/Almas Holdings (Private) Limited | 3,871,609 | 16.00% | - | - | |
3 | Renuka Group Limited | 1,302,226 | 5.38% | 1,302,226 | 5.38% | |
4 | Mr. K. C. Vignarajah | 1,179,984 | 4.88% | 1,179,984 | 4.88% | |
5 | Hatton National Bank Plc/Almas Capital (Private) Limited | 932,975 | 3.85% | 1,432,905 | 5.92% | |
6 | Mrs. F.R. Buhardeen | 833,468 | 3.44% | 1,432,905 | 5.92% | |
7 | Mr. S. Abishek. | 592,022 | 2.45% | 592,022 | 2.45% | |
8 | Mr. A. Sithampalam | 446,014 | 1.84% | 446,014 | 1.84% | |
9 | Mr. R. Gautam | 407,891 | 1.69% | 407,891 | 1.69% | |
10 | Dr. G. Rajiyah | 383,852 | 1.59% | 383,852 | 1.59% | |
11 | Mrs. S. Umeshwary | 366,362 | 1.51% | 366,362 | 1.51% | |
12 | E. W. Balasuriya & Co. (Pvt) Ltd | 329,711 | 1.36% | 329,711 | 1.36% | |
13 | Hallsville Frontier Equities Ltd | 318,369 | 1.32% | 318,369 | 1.32% | |
14 | Mr. S.N.C.W.M.B.C. Kandegedara | 294,998 | 1.22% | 294,998 | 1.22% | |
15 | Commercial Bank Of Ceylon Plc A/C No. 04 | 285,445 | 1.18% | 285,445 | 1.18% | |
16 | Miss. S. Durga | 283,649 | 1.17% | 283,649 | 1.17% | |
17 | Tranz Dominion,L.L.C. | 275,000 | 1.14% | 263,066 | 1.09% | |
18 | Mr. R.E. Rambukwelle | 262,780 | 1.09% | 263,536 | 1.09% | |
19 | Hatton National Bank Plc/Arunasalam Sithampalam | 243,098 | 1.00% | - | - | |
20 | Motor Service Station (Private) Ltd | 226,871 | 0.94% | - | - | |
17,439,821 | 72.06% | 16,361,432 | 67.60% |
CORPORATE INFORMATION
Page 10 of 11 | INTERIM FINANCIAL STATEMENTS |
| Attention: This is an excerpt of the original content. To continue reading it, access the original document here. |