Resus Energy PlcCSELK: HPWR.N0000

Quarterly Financial Statements as of 30 June 2025

Aug 5, 2025 at 11:43 AM UTC · Issued by Resus Energy PLC

Resus Energy PLC

Interim Financial Report 01st Quarter 2025-2026

RESUS ENERGY PLC Interim Financial Report 01st Quarter 2025-2026 Provisional Financial Statements STATEMENT OF FINANCIAL POSITION - GROUP

ASSETS	30.06.2025 Rs.	31.03.2025 Rs.
Non-current assets Property, plant and equipment	5,256,444,622	5,232,787,652
Right of use asset	25,296,708	21,819,377
Intangible assets	181,139,889	181,139,889
Deferred tax assets	577,353,102	595,615,042
	6,040,234,322	6,031,361,960
Current assets Inventories	77,944,772	73,584,886
Trade and other receivables	544,161,319	455,252,090
Income tax recoverable	63,122	75,295
Cash and cash equivalents	32,404,201	63,632,174
	654,573,415	592,544,445
Total Assets	6,694,807,737	6,623,906,405
EQUITY AND LIABILITIES Equity Stated capital	967,483,260	967,483,260
Other components of equity	6,949,461	6,949,461
Retained earnings	1,604,605,240	1,497,909,229
Equity attributable to equity holders of the parent Non-controlling interest	2,579,037,961 -	2,472,341,950 -
Total Equity	2,579,037,961	2,472,341,950
Non-current liabilities
Interest bearing loans and borrowings	2,277,100,405	2,371,878,942
Lease liability	26,639,324	22,007,495
Retirement benefit obligations	47,274,843	45,218,038
Deferred tax liabilities	253,403,860	260,904,338
	2,604,418,433	2,700,008,813
Current liabilities Trade and other payables	119,545,614	190,271,837
Lease liability	5,500,606	3,690,270
Income tax liabilities	37,056,513	32,073,737
Interest bearing loans and borrowings	952,232,388	1,013,871,728
Bank overdrafts	397,016,222	211,648,071
	1,511,351,343	1,451,555,642
Total Equity and Liabilities	6,694,807,737	6,623,906,405
Net assets per share	29.92	28.69
The above figures are provisional and subject to audit.

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

……………………………

R M S Tillakawardana

Chief Financial Officer

The Board of Directors is responsible for the preparation and presentation of these Financial Statements. Signed for and on behalf of the Board by,

……………………………….

……………………………………

H.A.S. Madanayake G.A.K. Nanayakkara

Chairman Managing Director

05th August 2025

RESUS ENERGY PLC Interim Financial Report 01st Quarter 2025-2026 Provisional Financial Statements STATEMENT OF FINANCIAL POSITION - COMPANY

ASSETS	30.06.2025 Rs.	31.03.2025 Rs.
Non-current assets Property, plant and equipment	1,181,956,448	1,190,503,382
Right of use asset	371,784	381,317
Intangible Assets	125,407,510	125,407,510
Investments in subsidiaries	1,678,143,125	1,678,143,125
	2,985,878,866	2,994,435,334
Current assets Inventories	11,154,974	11,290,403
Trade and other receivables	420,884,581	234,086,576
Income tax recoverable	62,956	75,262
Cash and cash equivalents	19,249,649	51,941,244
	451,352,161	297,393,485
Total Assets	3,437,231,027	3,291,828,819
EQUITY AND LIABILITIES Equity Stated capital	967,483,261	967,483,260
Other components of equity	5,194,210	5,194,210
Retained earnings	283,995,138	258,632,683
Equity attributable to equity holders of the parent Non-controlling interest	1,256,672,609 -	1,231,310,153 -
Total Equity	1,256,672,609	1,231,310,153
Non-current liabilities
Interest bearing loans and borrowings	550,519,880	576,278,380
Lease liability	391,866	383,211
Retirement benefit obligations	44,765,512	42,892,649
Deferred tax liabilities	86,550,088	95,863,906
	682,227,346	715,418,146
Current liabilities Trade and other payables	561,230,005	515,498,378
Lease liability	111,270	111,270
Income tax liabilities	5,481,572	5,481,573
Interest bearing loans and borrowings	617,336,600	674,204,613
Bank overdrafts	314,171,626	149,804,686
	1,498,331,072	1,345,100,520
Total Equity and Liabilities	3,437,231,027	3,291,828,819
Net assets per share	13.13	12.83
The above figures are provisional and subject to audit.

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

……………………………

R M S Tillakawardana

Chief Financial Officer

The Board of Directors is responsible for the preparation and presentation of these Financial Statements. Signed for and on behalf of the Board by,

…………………………………… ……………………………….

H.A.S. Madanayake G.A.K. Nanayakkara

Chairman Managing Director

05th August 2025

RESUS ENERGY PLC

Interim Financial Report 01st Quarter 2025-2026 Provisional Financial Statements

STATEMENT OF PROFIT OR LOSS - GROUP

03 Months Ended 30th June

Revenue from contracts with customers	2025 Rs. 369,254,914	2024 Rs. 194,602,234	Change % 90
Billing under the standardized power purchase agreement	-	128,654,399	(100)
Direct costs	(126,361,727)	(57,105,031)	(121)
Gross profit	242,893,187	266,151,602	(9)
Other operating income	6,516,502	-	100
Administrative expenses	(28,504,026)	(24,128,809)	(18)
Results from operating activities	220,905,663	242,022,793	(9)
Finance income	232,111	892,487	(74)
Finance cost	(98,324,037)	(99,230,973)	1
Profit/(loss) before tax	122,813,739	143,684,307	(15)
Tax expense	(16,117,728)	-	(100)
Profit/(loss) for the period	106,696,011	143,684,307	(26)
Attributable to:
Equity holders of the parent	106,696,011	143,684,307	(26)
Non-controlling interest	- 106,696,011	- 143,684,307	-(26)
Earnings/(loss) per share - basic/diluted	1.24	1.67
Dividend per share	-	-
STATEMENT OF COMPREHENSIVE INCOME - GROUP

03 Months Ended 30th June

2025 2024 Change %

Rs. Rs.

Profit/(loss) for the period 106,696,011 143,684,307 (26)

Other comprehensive income not to be reclassified to profit or loss in subsequent periods

Remeasurement gain/(loss) on Defined Benefit Plans Deferred tax effect on Actuarial gain/loss Other comprensive income for the period. Net of tax	- - -	- - -	- - -
Total comprehensive income for the period, net of tax	106,696,011	143,684,307	(26)
Attributable to:
Equity holders of the parent	106,696,011	143,684,307	(26)
Non-controlling interest	- 106,696,011	- 143,684,307	-(26)
Figures in brackets indicate deductions.
The above figures are provisional and subject to audit.

RESUS ENERGY PLC

Interim Financial Report 01st Quarter 2025-2026 Provisional Financial Statements

STATEMENT OF PROFIT OR LOSS - COMPANY

03 Months Ended 30th June

		2025 Rs.	2024 Rs.	Change %
Revenue from contracts with customers		109,272,972	73,046,931	50
Billing under the standardized power purchase agreement	Note 03	-	60,955,229	(100)
Direct costs		(22,496,571)	(21,564,511)	(4)
Gross profit		86,776,401	112,437,649	(23)
Other operating income		516,502	-	100
Administrative expenses		(23,132,619)	(20,811,943)	11
Results from operating activities		64,160,285	91,625,706	(30)
Finance income		226,696	886,810	(74)
Finance cost		(48,338,342)	(42,341,268)	(14)
Profit/(loss) before tax		16,048,638	50,171,248	(68)
Tax expense		9,313,817	-	100
Profit/(loss) for the period		25,362,455	50,171,248	(49)
Attributable to:
Equity holders of the parent		25,362,455	50,171,248	(49)
Non-controlling interest		-	-	-
		25,362,455	50,171,248	(49)
Earnings/(loss) per share - basic/diluted		0.29	0.27
Dividend per share		-	-
STATEMENT OF COMPREHENSIVE INCOME - COMPANY 03 Months Ended 30th June
		2025 Rs.	2024 Rs.	Change %
Profit/(loss) for the period		25,362,455	50,171,248	(49)
Other comprehensive income not to be reclassified to profit or loss in subsequent periods
Remeasurement gain/(loss) on Defined Benefit Plans		-	-	-
Deferred tax effect on Actuarial gain/loss		-	-	-
Other comprensive income for the period. Net of tax		-	-	-
Total comprehensive income for the period, net of tax		25,362,455	50,171,248	(49)
Attributable to:
Equity holders of the parent		25,362,455	50,171,248	(49)
Non-controlling interest		-	-	-
		25,362,455	50,171,248	(49)
Figures in brackets indicate deductions.
The above figures are provisional and subject to audit.

RESUS ENERGY PLC

Interim Financial Report 01st Quarter 2025-2026 Provisional Financial Statements

STATEMENT OF CHANGES IN EQUITY - GROUP

Attributable to equity holders of the parent Other components of equity

Stated Revaluation Retained Total Non-controlling Total

capital reserve earnings interest equity

Period ended at 30th June 2025 Rs. Rs. Rs. Rs. Rs. Rs.

Balance as at 1st April 2025 967,483,260 6,949,461 1,497,909,229 2,472,341,950 - 2,472,341,950

Profit for the period - - 106,696,011 106,696,011 - 106,696,011

Other comprehensive income - - - - - -Total comprehensive income for the period - - 106,696,011 106,696,011 - 106,696,011 Balance as at 30th June 2025 967,483,260 6,949,461 1,604,605,240 2,579,037,961 - 2,579,037,961

Attributable to equity holders of the parent

	Stated capital	Revaluation reserve	Other compo Retained earnings	nents of equity Total	Non-controlling interest	Total equity
Year ended 31st March 2025	Rs.	Rs.	Rs.	Rs.	Rs.	Rs.
Balance as at 1st April 2024	967,483,260	6,949,461	1,371,205,904	2,345,638,625	-	2,345,638,625
Profit for the period	-	-	143,684,307	143,684,307	-	143,684,307
Other comprehensive income	-	-	-	-	-	-
Total comprehensive income for the period	967,483,260	6,949,461	1,514,890,211	2,489,322,932	-	2,489,322,932
Dividends	-	-	-	-	-	-
Balance as at 30th June 2024	967,483,260	6,949,461	1,514,890,211	2,489,322,932	-	2,489,322,932
Balance as at 01st July 2024	967,483,260	6,949,461	1,514,890,211	2,489,322,932	-	2,489,322,932
Profit for the period	-	-	71,286,248	71,286,248	-	71,286,248
Other comprehensive income	-	-	(2,082,403)	(2,082,403)	-	(2,082,403)
Total comprehensive income for the period	967,483,260	6,949,461	1,584,094,056	2,558,526,777	-	2,558,526,777
Cash Dividend paid - interim 2024/25	-	-	(86,184,827)	(86,184,827)	-	(86,184,827)
Balance as at 31st March 2025	967,483,260	6,949,461	1,497,909,229	2,472,341,950	-	2,472,341,950
Figures in brackets indicate deductions. The above figures are provisional and subject to audit.

RESUS ENERGY PLC Interim Financial Report 01st Quarter 2025-2026 Provisional Financial Statements STATEMENT OF CHANGES IN EQUITY - COMPANY

Attributable to equity holders of the parent Other components of equity
	Stated	Revaluation	Retained	Total
	capital	reserve	earnings	equity
Period ended 30th June 2025	Rs.	Rs.	Rs.	Rs.
Balance as at 1st April 2025	967,483,260	5,194,210	258,632,683	1,231,310,153
Profit for the period	-	-	25,362,455	25,362,455
Other comprehensive income	-	-	-	-
Total comprehensive income for the period	-	-	25,362,455	25,362,455
Balance as at 30th June 2025	967,483,260	5,194,210	283,995,138	1,256,672,608
Attributable to equity holders of the parent Other components of equity
	Stated	Revaluation	Retained	Total
	capital	reserve	earnings	equity
Year ended 31st March 2025	Rs.	Rs.	Rs.	Rs.
Balance as at 1st April 2024	967,483,260	5,194,210	238,845,815	1,211,523,285
Profit for the period	-	-	50,171,248	50,171,248
Other comprehensive income	-	-	-	-
Total comprehensive income for the period	-	-	50,171,248	50,171,248
Dividend	-	-	-	-
Balance as at 30th June 2024	967,483,260	5,194,210	289,017,063	1,261,694,533
Balance as at 1st July 2024	967,483,260	5,194,210	289,017,063	1,261,694,533
Profit for the period	-	-	57,800,198	57,800,198
Other comprehensive income	-	-	(1,999,751)	(1,999,751)
Total comprehensive income for the period	967,483,260	5,194,210	344,817,510	1,317,494,980
Cash Dividend paid - interim 2024/25	-	-	(86,184,827)	(86,184,827)
Balance as at 31st March 2025	967,483,260	5,194,210	258,632,683	1,231,310,153
Figures in brackets indicate deductions.
The above figures are provisional and subject to audit.

RESUS ENERGY PLC
Interim Financial Report 01st Quarter 2025-2026
Provisional Financial Statements
STATEMENT OF CASH FLOW - GROUP
For the Period Ended 30th June	2025	2024
	Rs.	Rs.
Cash generated from/(used in) operating activities Profit/(loss) before tax	122,813,739	143,684,307
Adjustments for; Depreciation	34,666,246	30,546,135
Depreciation of Right of use Assets	465,702	698,298
Provision for Defined Benefit Plan	2,156,118	1,018,633
Finance Cost	97,286,179	98,493,448
Finance charges on lease liability	1,037,858	737,525
Finance Income	(232,111)	(892,487)
Operating profit before working capital changes	258,193,730	274,285,859
Decrease / ( increase ) in inventories	(4,359,886)	31,288,924
Decrease / ( increase ) in trade and other receivable	(88,897,057)	5,484,062
(Decrease) / Increase in trade and other payables	(70,726,223)	(15,625,883)
Cash generated from/(used in) operating activities	94,210,563	295,432,963
Finance cost paid	(90,027,893)	(98,498,708)
Gratuity paid Income tax paid	(99,315) -	- -
Net cash generated from/(used in) operating activities	4,083,355	196,934,255
Cash flows from/(used in) investing activities (Acquisition) / Reversals of property, plant and equipment	(58,323,216)	(70,147,955)
Finance income received	232,111	892,487
Net cash used in investing activities	(58,091,104)	(69,255,468)
Cash flows from/(used in) financing activities Proceeds from interest bearing loans and borrowings	-	-
Proceeds from Commercial papers	262,000,000	-
Capital repayment of interest bearing loans and borrowings	(86,417,103)	(110,602,348)
Capital repayment of Commercial papers	(130,000,000)	-
Capital repayment of Debentures	(208,060,000)	-
Repayment of Lease rental	(111,270)	(960,358)
Net cash (used in)/generated from financing activities	(162,588,373)	(111,562,706)
Net Increase/(decrease) in cash and cash equivalents	(216,596,123)	16,116,081
Cash and cash equivalents at the beginning of the period	(148,015,897)	(222,277,098)
Cash and Cash equivalents at the end of the period	(364,612,021)	(206,161,017)
Analysis of cash and cash equivalents;
Cash and cash equivalents	32,404,201	92,598,926
Bank overdrafts	(397,016,222)	(298,759,944)
Cash and cash equivalents at the end of the period for the purpose of statement of cash Flow	(364,612,021)	(206,161,017)
Figures in brackets indicate deductions.
The above figures are provisional and subject to audit.

RESUS ENERGY PLC
Interim Financial Report 01st Quarter 2025-2026
Provisional Financial Statements
STATEMENT OF CASH FLOW - COMPANY
For the Period Ended 30th June	2025	2024
	Rs.	Rs.
Cash generated from/(used in) operating activities Profit/(loss) before tax	16,048,638	50,171,248
Adjustments for; Depreciation	9,123,634	9,363,676
Depreciation of Right of use Asset	9,533	650,492
Provision for Defined Benefit Plan	1,972,178	844,831
Finance Cost	48,329,687	42,326,760
Finance charges on lease liability	8,655	14,508
Finance Income	(226,696)	(886,773)
Operating profit before working capital changes	75,265,630	102,484,742
Decrease / ( increase ) in inventories	135,429	(464,399)
Decrease / ( increase ) in trade and other receivable	(186,785,700)	(51,526,363)
Increase/(decrease) in trade and other payables	45,731,627	45,309,233
Cash generated from/(used in) operating activities	(65,653,014)	95,803,213
Finance cost paid Income tax paid Gratuity paid	(43,601,531) -(99,315)	(45,075,699) - -
Net cash generated from/(used in) operating activities	(109,353,860)	50,727,514
Cash flows from/(used in) investing activities Acquisition of property, plant and equipment	(576,700)	(146,489)
Finance income received	226,696	886,773
Net cash used in investing activities	(350,004)	740,284
Cash flows from/(used in) financing activities
Proceeds from interest bearing loans and borrowings	-	-
Proceeds from Commercial papers	262,000,000	-
Capita repayments of interest bearing loans and borrowings	(11,183,400)	(22,416,800)
Capital repayment of Commercial Papers	(130,000,000)	-
Capital repayment of Debentures	(208,060,000)	-
Lease rental paid	(111,270)	-
Net cash (used in)/generated from financing activities	(87,354,670)	(22,416,800)
Net Increase/(decrease) in cash and cash equivalents	(197,058,535)	29,050,998
Cash and cash equivalents at the beginning of the period	(97,863,442)	(159,846,271)
Cash and Cash equivalents at the end of the period	(294,921,977)	(130,795,274)
Analysis of cash and cash equivalents;
Cash and cash equivalents	19,249,649	87,611,076
Bank overdrafts	(314,171,626)	(218,406,350)
Cash and cash equivalents at the end of the period for the purpose of statement of cash Flow	(294,921,977)	(130,795,274)
Figures in brackets indicate deductions.
The above figures are provisional and subject to audit.

RESUS ENERGY PLC

Interim Financial Report 01st Quarter 2025-2026

Operating Segment Information
For the period ended 30th June 2025	Hydro Power		Solar Power		Other		Eliminations/ Adjustments		Total
	2025	2024	2025	2024	2025	2024	2025	2024	2025	2024
	Rs.	Rs.	Rs.	Rs.	Rs.	Rs.	Rs.	Rs.	Rs.	Rs.
Revenue from contracts with customers	221,805,509	96,642,028	83,996,407	97,960,206	63,452,998	-	-	-	369,254,914	194,602,234
Billing Under the Standard Power purchase Agreement	-	94,197,555	-	34,456,845	-	-	-	-	-	128,654,399
Direct costs	(42,882,332)	(39,902,088)	(20,823,061)	(17,202,943)	(62,656,334)	-	-	-	(126,361,727)	(57,105,031)
Gross profit	178,923,177	150,937,494	63,173,346	115,214,108	796,664	-	-		242,893,187	266,151,602
Other operating income	6,516,503	-	-	-	-	-	-	-	6,516,503	-
Administrative expenses	(25,288,623)	(22,487,689)	(2,747,529)	(1,420,057)	(467,874)	(221,063)			(28,504,026)	(24,128,809)
Results from operating activities	160,151,056	128,449,805	60,425,817	113,794,051	328,790	(221,063)	-	-	220,905,664	242,022,793
Finance income	232,111	892,487	-	-	-	-	-	-	232,111	892,487
Finance cost	(74,031,305)	(71,282,341)	(24,292,731)	(27,948,632)	-	-	-	-	(98,324,037)	(99,230,973)
Profit/(loss) before tax	86,351,863	58,059,952	36,133,086	85,845,418	328,790	(221,063)	-	-	122,813,739	143,684,307
Tax (expense)/Reversal	(2,947,467)	-	(13,170,261)	-	-	-			(16,117,728)	-
Profit/(loss) for the period	83,404,396	58,059,952	22,962,825	85,845,418	328,790	(221,063)	-	-	106,696,011	143,684,307

Assets & Liabilities
Total Current Assets	1,316,690,882	1,083,343,923	132,091,599	186,199,208	68,601,456	10,086,889	(862,810,522)	(604,549,225)	654,573,416	675,080,795
Total Non Current Assets	3,178,478,669	3,288,443,093	2,861,619,651	2,333,581,782	136,002	-	-	(6,430,019)	6,040,234,322	5,615,594,856
Total Assets	4,495,169,552	4,371,787,016	2,993,711,250	2,519,780,990	68,737,458	10,086,889	(862,810,522)	(610,979,243)	6,694,807,738	6,290,675,651
Total Current Liabilities	1,854,859,827	1,542,672,571	457,777,228	341,572,940	61,524,811	2,900,000	(862,810,522)	(604,549,225)	1,511,351,343	1,282,596,287
Total Non Current Liabilities	1,799,698,775	1,814,207,729	804,719,658	885,801,084	-		-	-	2,604,418,433	2,700,008,813
Total Liabilities	3,654,558,601	3,356,880,300	1,262,496,886	1,227,374,024	61,524,811	2,900,000	(862,810,522)	(604,549,225)	4,115,769,776	3,982,605,100

RESUS ENERGY PLC

Interim Financial Report 01st Quarter 2025-2026 Provisional Financial Statements SHARE INFORMATION AS AT 30 JUNE

1	Market Price per Share	2025 Rs.	2024 Rs.
	Highest	29.80	23.90
	Lowest	28.00	17.50
	Closing	28.10	23.50
	Last Traded Price	28.10	23.50
	No of ordinary Shares	86,184,827	86,184,827
	Market Capitalization on 30th June	2,421,793,639	2,025,343,435

The percentage of shares held by the public as at 30th June 2025 was 34.69% (30th June 2024 - 34.69%). The number of public share holders as at 30th June 2025 was 2979 (30th June 2024-2,933)
Float adjusted market capitalization (Rs.) 839,999,124
The Company complies with option 5 of the Listing Rules 7.13.1 (a) - Less than Rs. 2.5 Bn Float Adjusted Market Capitalization whic requires 20% minimum Public Holding.
Shares of the Company were listed on the Colombo Stock Exchange on 8th October 2009

4 The number of shares held by the Board of Directors are as follows
As at	30.06.2025	31.03.2025
Mr. H. A. S. Madanayake - Chairman	-	-
Mr. G. A. K. Nanayakkara (Managing Director)	165,319	165,319
Prof. N. D Gunawardena	-	-
Mr. U. P. Egalahewa	-	-
MRS. D.C.G Atukorale (D. C. Abeyawardena)	41,881	41,881
Mr. K. P. P. M Amarasiri	- 207,200	- 207,200
5 Twenty major shareholders of the Company are as follows;
30.06.2025 No. of Shares		%	31.03.2025 No. of Shares
1 Trydan Partners (Pvt) Ltd	28,042,146	32.54%	28,042,146
2 ACL Cables PLC	28,033,101	32.53%	28,033,101
3 Winsland Reality (Pvt) Ltd	4,015,095	4.66%	3,818,242
4 Employees Trust Fund	2,984,658	3.46%	2,984,658
5 Kalin Holdings (Pvt) Ltd	2,916,162	3.38%	2,314,394
6 Deutsche Bank AG - National Equity Fund	1,149,360	1.33%	1,149,360
7 Asia Securities (Pvt) Ltd (Trading Account)	963,187	1.12%	1,000,000
8 P. Ramesh Periyasami	883,334	1.02%	999,998
9 DFCC Bank / MR. P. PRANAVAN	500,000	0.58%	500,000
10 Mr. S Vasudevan Subramaniam	500,000	0.58%	500,000
11 D N P Ratnayake	499,838	0.58%	500,000
12 K.C Vignarajah	454,880	0.53%	454,880
13 Miss. S. Durga Sithampalam	403,705	0.47%	403,705
14 ACE Power Generation Matara (Pvt) Ltd	304,260	0.35%	304,260
15 People's Leasing & Finance PLC / M E Amarasinghe	275,226	0.32%	275,226
16 Harnam Holdings SDN BHD	257,782	0.30%	257,782
17 Sandwave Limited	255,000	0.30%	255,000
18 MBSL Insurance Company Limited	254,971	0.30%	254,971
19 DR. U.P. Kumarasena	236,526	0.27%	236,526
20 CITIZENS DEVELOPMENT BUSINESS FINANCE PLC/F.H.T.C.SILVA	224,477	0.26%	224,477
	73,153,708	85%	72,508,726
Shares held by the balance shareholders	13,031,119	15%	13,676,101
Total Issued Shares	86,184,827	100%	86,184,827

RESUS ENERGY PLC

Interim Financial Report 04th Quarter 2024-2025 Provisional Financial Statements

EXPLANATORY NOTES TO THE INTERIM FINANCIAL STATEMENTS

Basis of preparation
The condensed interim financial statements have been prepared in accordance with Sri Lanka Accounting Standard LKAS-34, Interim Financial Reporting. The condensed interim financial statements should be read in conjunction with the annual financial statements for the year ended 31stMarch 2025, including the changes to accounting policies as a result of convergence to revised Sri Lanka Accounting Standards (SLFRSs/LKASs).
Further, provisions of the Companies Act No. 7 of 2007 have been considered in preparing the interim financial statements.
Changes in accounting policies
The accounting policies adopted in the preparation of the interim condensed consolidated financial statements are consistent with those followed in the preparation of the Group's annual consolidated financial statements for the year ended 31stMarch 2025.
Billing under the Standard Power Purchase Agreement
The group/company has recorded the additional payment received from Ceylon Electricity Board for invoice settlement delays as "Billing under the standardized power purchase agreement" which were recorded and billed as per the provisions of the standardized power purchase Agreement with CEB.
Contingencies
The Tax Appeal Commission issued its determination related to year of assessments 2012/13 & 2013/14, ruling against the Company. The Company has appealed to the Court of Appeal against the determination.There have been no material changes to the contingencies disclosed in the annual audited financial statements for the year ended 31st March 2025.
Information of Debentures

Type Issue Date Tenure Interest Rate Coupon Rate 30/06/2025

Spot Value 30/06/2025

Issue Price (LKR)

Issued Quantity Total price

B 30/03/2022 5 Years (2022/2027) Floating Rate of AWPLR +2.25%

p.a payable quarterly

10.36% 98.00 100 4,032,900 403,290,000

4,032,900 403,290,000

All debentures are unsecured. Company has not had any default of Interest or other liabilities related to all the liabilities during the Period. Company Debentures were not traded for the quarter ended 30th June 2025.

The company Redeemed Type A Debentures amount of LKR 208,060,000 on 3rd April 2025.

7 Events after the reporting period

Subsequent to the reporting date, on 01st July 2025, the Company successfully issued a Green Bond amounting to LKR 1 billion. The bond was issued to invest in upcoming solar projects and to re-finance the existing bank loans of the company.

RESUS ENERGY PLC

Interim Financial Report 01st Quarter 2025-2026

CORPORATE INFORMATION

Legal Form

Quoted Public Company with limited liability,

the ordinary shares of the Company were listed on the Colombo Stock Exchange on 8th October 2009

Date of Incorporation

11 June 2003

Date of Re-Registration under the Companies Act No 7 of 2007

11 September 2007

Company Registration Number

PV 415 PB PQ

Accounting Year End

31 March

Registered Office

No. 250/1,

Torrington Avenue, Colombo 7, Sri Lanka.

Telephone: +94-11-7731731

Facsimile: +94-11-7731555

Directors

Mr. H A S Madanayake - Non-Executive Chairman Mr. G A K Nanayakkara - Managing Director

Professor N D Gunawardena - Independent Non-Executive Director Mr. U P Egalahewa PC - Non-Executive Director

Ms. D C Abeyawardena -Independent Non-Executive Director Mr. K P P M Amarasiri -Non Executive Director

Audit Committee

Ms. D C Abeyawardena - Chairperson Professor N D Gunawardena

Mr. U P Egalahewa PC

Remuneration Committee

Ms. D C Abeyawardena - Chairperson Professor N D Gunawardena

Mr. U P Egalahewa PC Mr. H A S Madanayake

Nominations and Governance Committee Ms. D C Abeyawardena - Chairperson Professor N D Gunawardena

Mr. U P Egalahewa PC Mr. H A S Madanayake

Related Party Transactions Review Committee

Professor N D Gunawardena - Chairman Mr. U P Egalahewa PC

Ms. D C Abeyawardena Mr. G A K Nanayakkara

Secretaries

Nexia Corporate Consultants (Private) Limited No. 181, Nawala Road, Narahenpita, Colombo 5. Tel : 0112368154

Fax : 0112368621

Registrars

S S P Corporate Services (Private) Limited No. 101, Inner Flower Road, Colombo 3. Tel : 0112573894

Auditors

Ernst & Young Chartered Accountants

Rotunda Towers, 109, Galle Road, Colombo 03

Bankers

Commercial Bank of Ceylon PLC DFCC Bank PLC

Pan Asia Banking Corporation PLC Hatton National Bank PLC

Seylan Bank PLC Nations Trust Bank PLC Sampath Bank PLC

National Development Bank PLC

Investor Relations

RESUS Energy PLC

No 250/1, Torrington Avenue, Colombo 07

Sri Lanka

Telephone : +(94) 11 7731731

Facsimile : +(94) 11 7731555

NOTES

Earlier from Resus Energy

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