Interim Financial Statements for the Quarter ended 31st March 2026

INTERIM FINANCIAL STATEMENTS FOR THE

TWELVE MONTHS ENDED 31ST MARCH 2026

Interim Financial Statements for the Twelve Months Ended 31st March 2026

STATEMENT OF FINANCIAL POSITION

As at

31-March-2026

Rs.'000

31-March-2025

(Audited)

Rs.'000

ASSETS

Cash and Cash Equivalents Placement with Banks

Financial Assets at Amortised Cost-Hire Purchase Receivables Financial Assets at Amortised Cost-Finance Lease Receivables Financial Assets at Amortised Cost-Loans and Advances

Financial Assets Measured at Fair Value through Other Comprehensive Income (FVOCI) Financial Assets at Amortised Cost-Debt and Other Financial Instruments

Due from Related Companies Other Financial Assets

Other Non Financial Assets Deferred Tax Assets Intangible Assets

Property, Plant & Equipment Right of Use Assets

1,690,765

289,929

-20,609,615

67,451,609

2,185

3,699,762

80,625

100,367

621,179

340,162

112,761

858,441

891,794

1,830,534

2,776,950

-17,209,189

30,407,087

2,185

2,812,655

24,670

61,984

312,700

246,454

83,215

710,857

638,109

Total Assets

96,749,194

57,116,589

LIABILITIES AND EQUITY

Liabilities

Bank Overdraft

Financial Liabilities at Amortised Cost-Due to Customers

Financial Liabilities at Amortised Cost-Interest Bearing Loans & Borrowings Lease Liabilities

Other Financial Liabilities Other Non Financial Liabilities Due to Related Companies

Current Tax Liabilities Retirement Benefit Obligations

975,169

41,278,533

40,795,801

1,044,628

1,686,270

558,237

10,282

519,445

242,795

905,920

28,314,140

19,508,212

789,620

649,132

286,829

16,892

402,815

138,959

Total Liabilities

87,111,160

51,012,519

Equity

Stated Capital Statutory Reserves

Fair Value Reserve - FVOCI

Regulatory Loss Allowance Reserve Retained Earnings

4,004,555

820,787

2,144

-4,810,548

1,996,444

505,756

2,144

-3,599,726

Total Equity

9,638,034

6,104,070

Total Liabilities & Equity

96,749,194

57,116,589

(Sgd.)

Chandana Nanayakkara

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,

(Sgd.)

A.Perera

Chairman

(Sgd.)

Thushan Amarasuriya

Managing Director

Colombo

07th May 2026

For the Quarter Ended 31st March

For the Twelve Months Ended 31st March

Rs.'000

2026

2025

Variance

2026

2025

Variance

Gross Income

4,527,153

2,750,247

1,776,906 65%

15,068,122

9,706,033

5,362,089 55%

Interest Income

4,051,077

2,543,443

1,507,634 59%

13,651,832

8,982,590

4,669,242 52%

Less: Interest Expense

2,021,940

1,174,721

(847,219) (72%)

6,575,048

4,189,822

(2,385,226) (57%)

Net Interest Income

2,029,137

1,368,722

660,415 48%

7,076,784

4,792,768

2,284,016 48%

Fee and Commission Income

449,140

184,867

264,273 143%

1,336,675

612,180

724,495 118%

Other Operating Income

26,936

21,937

4,999 23%

79,615

111,263

(31,648) (28%)

Total Operating Income

2,505,213

1,575,526

929,687 59%

8,493,074

5,516,211

2,976,863 54%

Less: Impairment Charges/(Reversal) for Loans & Receivables

93,156

41,156

(52,000) (126%)

389,370

233,037

(156,333) (67%)

Net Operating Income

2,412,057

1,534,370

877,687 57%

8,103,704

5,283,174

2,820,530 53%

Less:- Expenses

Personnel Cost

520,013

383,688

(136,325) (36%)

1,819,001

1,327,689

(491,312) (37%)

Depreciation of Property, Plant and Equipment

48,117

41,015

(7,102) (17%)

183,040

155,376

(27,664) (18%)

Amortisation of Intangible Assets

4,623

3,906

(717) (18%)

17,106

15,106

(2,000) (13%)

Other Operating Expenses

765,515

424,516

(340,999) (80%)

2,441,583

1,740,126

(701,457) (40%)

Operating Profit Before Tax on Financial

Services

1,073,789

681,245

392,544 58%

3,642,974

2,044,877

1,598,097 78%

Less: VAT on Financial Services

250,678

165,477

(85,201) (51%)

866,182

517,530

(348,652) (67%)

SSCL on Financial Services

36,043

20,512

(15,531) (76%)

121,530

69,204

(52,326) (76%)

Profit Before Income Tax

787,068

495,256

291,812 59%

2,655,262

1,458,143

1,197,119 82%

Less: Income Tax Expense

316,836

210,749

(106,087) (50%)

1,080,107

606,420

(473,687) (78%)

Profit After Income Tax

470,232

284,507

185,725 65%

1,575,155

851,723

723,432 85%

Items that will Never be Classified to Profit or Loss

Actuarial Gain/ (Loss) on Defined Benefit Plan

(70,431)

51,776

(122,207) (236%)

(70,431)

51,776

(122,207) (236%)

Deferred Tax on Actuarial Gain/ (Loss) Gain/ (Loss) from Financial Assets Measured

21,129

(15,533)

36,662 (236%)

21,129

(15,533)

36,662 (236%)

at FVOCI

-

-

- -

-

-

- -

Other Comprehensive Income for the

Period, Net of Tax

(49,302)

36,243

(85,545) (236%)

(49,302)

36,243

(85,545) (236%)

Total Comprehensive Income for the Period

420,930

320,750

100,180 31%

1,525,853

887,966

637,887 72%

Basic Earnings Per Share (Rs)

1.96

1.19

6.56

3.55

Diluted Earnings Per Share (Rs)

1.64

1.18

5.50

3.53

Interim Financial Statements for the Twelve Months Ended 31st March 2026

STATEMENT OF CHANGES IN EQUITY

Attributable to Equity Holders of the Company

Stated

Statutory

Fair Value Reserve

Regulatory Loss

Retained

Total

Capital

Reserves

FVOCI

Allowance Reserve

Earnings

Rs.'000

Rs.'000

Rs.'000

Rs.'000

Rs.'000

Rs.'000

Balance as at 01st April 2024 1,996,444

335,411

2,144

51,093

2,831,011

5,216,103

Other Comprehensive Income

Actuarial Gain/ (Loss) on Defined Benefit Plan

-

-

-

-

51,776

51,776

Tax on Other Comprehensive Income

-

-

-

-

(15,532)

(15,532)

Total Other Comprehensive Income for the Period

-

-

-

-

36,244

36,244

Total Comprehensive Income for the Period

-

-

-

-

887,967

887,967

Transactions with Owners, Recorded Directly in Equity

Transferred to/ (from) during the Period

-

170,345

-

(51,093)

(119,252)

-

Total Transactions with Equity Owners

-

170,345

-

(51,093)

(119,252)

-

Balance as at 31st March 2025

1,996,444

505,756

2,144

-

3,599,726

6,104,070

505,756

2,144

-

3,599,726

6,104,070

-

-

-

1,575,155

1,575,155

Other Comprehensive Income

Actuarial Gain/ (Loss) on Defined Benefit Plan

-

-

-

-

(70,431)

(70,431)

Tax on Other Comprehensive Income

-

-

-

-

21,129

21,129

Gain/ (Loss) from Financial Assets Measured at FVOCI

-

-

-

-

-

Total Other Comprehensive Income for the Period

-

-

-

-

(49,302)

(49,302)

Total Comprehensive Income for the Period

-

-

-

-

1,525,853

1,525,853

Right Issue

2,008,111

-

-

-

-

2,008,111

Transferred to/ (from) During the Period

-

315,031

-

-

(315,031)

-

Total Transactions with Equity Owners

2,008,111

315,031

-

-

(315,031)

2,008,111

Balance as at 31st March 2026

4,004,555

820,787

2,144

-

4,810,548

9,638,034

For the Twelve Months Ended 31st March

2026

Rs.'000

2025

Rs.'000

Cash Flows from/ (Used in) Operating Activities

Profit Before Tax

Adjustments for

2,655,262

1,458,143

Interest Income from Investing Activities

(262,486)

(273,031)

Interest Income from Placement with Banks

(102,304)

(113,755)

Finance Cost

6,445,859

4,139,315

Depreciation / Amortization

357,829

300,098

Profit on Disposal of Property, Plant and Equipment

9,990

137

Profit on Disposal on Modification of ROU Asset

-

(251)

Provision for Define Benefit Plans - Gratuity

44,467

38,661

Gain on Fair Value Measurement of Government Securities

-

1,184

Impairment Provision

389,370

233,038

Securitization Issue Cost

106,079

27,951

Subordinated Debt Issue Cost

2,126

-

Debenture Issue Cost

3,185

2,754

Operating Profit Before Changes in Operating Assets and Liabilities

9,649,377

5,814,244

Changes In;

(Increase) / Decrease in Lease Rentals Receivables

(3,588,661)

(6,310,625)

(Increase) / Decrease in Loans and Advances

(37,245,657)

(13,828,841)

(Increase) / Decrease in Other Financial Assets

(38,383)

(4,489)

(Increase) / Decrease in Other Debtors and Prepayments

(308,481)

(27,471)

(Increase) / Decrease in Due from Related Companies

(55,956)

(24,670)

Increase / (Decrease) in Public Deposits

12,361,141

6,323,701

Increase / (Decrease) in Amounts Due to Related Companies

(6,610)

(88,154)

Increase / (Decrease) in Other Financial Liabilities

1,037,139

344,626

Increase / (Decrease) in Other Payables

271,408

(6,414)

Cash from Operations

(17,924,683)

(7,808,093)

Finance Costs Paid

(4,123,434)

(3,962,349)

Retiring Gratuity Paid

(8,348)

(14,917)

Income Tax Paid

(1,036,055)

(464,740)

Net Cash from/ (used in) Operating Activities

(23,095,235)

(12,245,104)

Cash Flows from/ (used in) Investing Activities

Acquisition of Property Plant & Equipment

(340,998)

(228,213)

Proceeds from Sale of Property, Plant & Equipment

383

79

Incurred on Software Development

(46,653)

(10,497)

Net Change in Investment Securities

(896,982)

(29,550)

Net Change in Bank Deposits

2,483,120

(2,520,809)

Interest Income Received

378,567

542,731

Net Cash Flows from/ (used in) Investing Activities

1,577,437

(2,246,259)

Cash Flows from/ (used in) Financing Activities

Proceeds from Issuance of Right Issue

2,008,112

-

Subordinated Debenture Proceeds

4,000,000

-

Securitization Loan Proceeds

17,415,953

10,127,877

Loans Obtained During the Period Other than Related Party

33,550,000

17,600,000

Repayment of Loans Other than Related Party

(31,387,313)

(14,901,114)

Repayment of Debenture

(5,000)

-

Repayment of Securitization Loan

(3,836,808)

(364,400)

Securitization Issue Cost

(161,202)

(118,305)

Subordinated Debenture Issue Cost

(16,148)

-

Lease Rentals Paid

(258,813)

(222,248)

Net Cash Flows from/ (used in) Financing Activities

21,308,781

12,121,810

Net Increase/ (Decrease) in Cash and Cash Equivalents

(209,017)

(2,369,553)

Cash and Cash Equivalents at the beginning of the Period

924,613

3,294,167

Cash and Cash Equivalents at the end of the Period

715,596

924,614

Note-01

Cash and Cash Equivalents

1,690,765

1,830,534

Bank Overdraft

(975,169)

(905,920)

Cash and Cash Equivalents at the end of the Period

715,596

924,614

Interim Financial Statements for the Quarter Ended 31st March 2026

Notes to the Financial Statements

FINANCIAL REPORTING BY SEGMENTS AS PER PROVISION OF THE SRI LANKA ACCOUNTING STANDARD SLFRS 8

The primary business segment reporting format is determined based on the nature of the products and services provided, with each segment representing a strategic business unit

that offers different product and serves different markets

For the Quarter Ended 31st March

Finance Lease

Loan & Advances

Other

Total

2026

2025

2026

2025

2026

2025

2026

2025

Interest Income

1,275,656

1,042,747

2,698,262

1,402,864

77,159

97,832

4,051,077

2,543,443

Fee and Commission Income

56,846

47,312

379,045

137,515

13,249

40

449,140

184,867

Other Operating Income

4,741

6,964

13,472

14,232

8,723

741

26,936

21,937

Total Revenue

1,337,243

1,097,023

3,090,779

1,554,611

99,131

98,613

4,527,153

2,750,247

Interest Expense

(640,844)

(482,078)

(1,341,796)

(647,497)

(39,300)

(45,146)

(2,021,940)

(1,174,721)

Depreciation & Amortization

(29,137)

(32,183)

(63,858)

(43,194)

(1,674)

(2,973)

(94,669)

(78,350)

Administration & Selling Expenses

(391,958)

(319,438)

(827,756)

(425,747)

(23,885)

(29,590)

(1,243,599)

(774,775)

Impairment Charges/(Reversal) for Loans &

Receivables

(35,262)

929

(57,894)

(42,085)

-

-

(93,156)

(41,156)

Less: VAT on Financial Services

(78,565)

(67,803)

(167,410)

(91,180)

(4,703)

(6,494)

(250,678)

(165,477)

Social Security Contribution Levy

(11,349)

(8,412)

(24,008)

(11,305)

(686)

(795)

(36,043)

(20,512)

Profit Before Tax

150,128

188,038

608,057

293,603

28,883

13,615

787,068

495,256

Income Tax Expense

(60,215)

(79,965)

(245,031)

(124,891)

(11,590)

(5,893)

(316,836)

(210,749)

Profit After Tax

89,913

108,073

363,026

168,712

17,293

7,722

470,232

284,507

Segment Assets

21,642,060

18,495,501

70,830,620

32,584,822

4,276,514

6,036,266

96,749,194

57,116,589

Segment Liabilities

19,486,106

16,518,880

63,774,562

29,102,470

3,850,492

5,391,169

87,111,160

51,012,519

* Segment assets include the additions to Property, Plant & Equipment

25,340

12,718

112,556

25,211

2,237

15,156

140,133

53,085

For the Twelve Months Ended 31st

March

Finance Lease

Loans & Advances

Other

Total

2026

2025

2026

2025

2026

2025

2026

2025

Interest Income

4,861,077

3,649,392

8,423,667

4,945,943

367,088

387,255

13,651,832

8,982,590

Fee and Commission Income Other Operating Income

224,981

12,705

159,283

31,626

1,063,044

41,178

452,644

61,141

48,650

25,732

253

18,496

1,336,675

79,615

612,180

111,263

Total Revenue

5,098,763

3,840,301

9,527,889

5,459,728

441,470

406,004

15,068,122

9,706,033

Interest Expense

(2,341,211)

(1,703,914)

(4,057,039)

(2,305,098)

(176,798)

(180,810)

(6,575,048)

(4,189,822)

Depreciation & Amortization

(127,414)

(122,044)

(220,793)

(165,104)

(9,621)

(12,950)

(357,828)

(300,098)

Administration & Selling Expenses Impairment Charges/(Reversal) for

(1,460,550)

(1,195,064)

(2,532,057)

(1,616,321)

(110,295)

(126,814)

(4,102,902)

(2,938,199)

Loans & Receivables

(188,235)

(37,494)

(201,135)

(195,543)

-

-

(389,370)

(233,037)

Less: VAT on Financial Services

(308,426)

(210,469)

(534,465)

(284,727)

(23,291)

(22,334)

(866,182)

(517,530)

Social Security Contribution Levy

(43,274)

(28,144)

(74,988)

(38,074)

(3,268)

(2,986)

(121,530)

(69,204)

Profit Before Tax

629,653

543,172

1,907,412

854,861

118,197

60,110

2,655,262

1,458,143

Income Tax Expense

(256,130)

(225,897)

(775,897)

(355,524)

(48,080)

(24,999)

(1,080,107)

(606,420)

Profit After Tax

373,523

317,275

1,131,515

499,337

70,117

35,111

1,575,155

851,723

Segment Assets

21,642,060

18,495,501

70,830,620

32,584,822

4,276,514

6,036,266

96,749,194

57,116,589

Segment Liabilities

19,486,106

16,518,880

63,774,562

29,102,470

3,850,492

5,391,169

87,111,160

51,012,519

* Segment assets include the additions to Property, Plant & Equipment

86,714

77,299

283,800

136,183

17,136

25,228

387,650

238,710

1

The Interim Financial Statements of the Company have been prepared on the basis of the same accounting policies and methods applied for the year ended 31st March

2026.

These Interim Financial Statements are in compliance with Sri Lanka Accounting Standards 34 - 'Interim Financial Reporting' and provide the information as required in terms of Rule 7.4 of the Colombo Stock Exchange.

2

COMMITMENTS & CONTINGENCIES

2.1

(a) The Commissioner General of Inland Revenue has issued an assessment notice to Singer Finance (Lanka) PLC regarding an additional surcharge tax liability for the taxable period from 1st April 2020 to 31st March 2021. The assessment includes a surcharge tax of Rs. 333.5 million and interest of Rs. 49.7 million, totaling Rs. 383.2 million.

Following a comprehensive review of the relevant facts and applicable tax legislation, management concluded that there were reasonable grounds to challenge the assessment. Accordingly, the Company submitted a request for an administrative review on 31st December 2024. Subsequent to this review, the Department of Inland Revenue issued its Determination on 19th January 2026. As per the Determination, the surcharge tax was revised to Rs. 300.2 million, with interest of Rs. 166.2 million and a penalty of Rs. 49.4 million, prior to adjusting for payments already made. The Company had previously settled Rs. 53 million in 2022 and Rs. 100.3 million in September 2024. After accounting for these payments, the outstanding amounts were a surcharge tax of Rs. 247.2 million, interest of Rs. 65.9 million, and a penalty of

Rs. 49.4 million.

Upon careful consideration of the Determination and based on professional advice obtained from tax consultants, management determined that there are sufficient grounds to further contest the position taken by the Department of Inland Revenue. Accordingly, an appeal was filed with the Tax Appeals Commission on 11th February 2026.

(b) The Commissioner General of Inland Revenue has issued an assessment notice to Singer Finance (Lanka) PLC regarding an additional Income tax liability for the taxable period from 1st April 2021 to 31st March 2022. The assessment includes an Income tax of Rs. 22.8 million and interest of Rs. 9.9 million, totaling Rs. 32.7 million.

After carefully reviewing the situation and based on the advice of tax consultants, the Company has settled part of the assessed amount, totaling Rs. 16.2 million. The

Company is of the view that it has strong grounds to contest the remaining portion of the assessment. Accordingly, the Company lodged an appeal for an administrative review on 12th March 2025. The appeal hearing was held on 17th March 2026, and the Company submitted additional information on 10th April 2026. The matter is yet to be finalized.

2.2

Operating Lease Commitments as at 31st March 2026

Within One Year -

Rs. 9.3 million

2.3

As at 31st March 2026, the Company has provided letters of guarantee totaling Rs. 32,100,000/- against Fixed Deposits of Rs. 32,100,000/-.

2.4

Assets Pledged as Securities

Company has given a pledge amounting to Rs.45,992,848,365/- over the Company's Lease receivable and Loans for the following Banks Loans, Overdrafts and Securitization having a carrying value of Rs.35,271,421,819/- as at 31st March 2026.

Bank

Exposure

Type of Facility

Carrying Value Rs.

Amount Pledged Rs.

Sampath Bank PLC

130% of the Bank's exposure

Loan

Overdraft Facility

500,000,000

300,000,000

1,040,000,000

Commercial Bank of Ceylon PLC

130% of the Bank's exposure

Overdraft Facility

200,000,000

300,000,000

Seylan Bank PLC

130% of the Bank's exposure

Loan

Overdraft Facility

1,700,000,000

250,000,000

2,535,000,000

Nations Trust Bank PLC

130% of the Bank's exposure

Loan

Overdraft Facility

3,675,000,000

200,000,000

5,037,500,000

Cargills Bank PLC

130% of the Bank's exposure

Loan

500,000,000

750,000,000

Bank of Ceylon

130% of the Bank's exposure

Loan

1,500,000,000

1,950,000,000

Pan Asia Banking

Corporation PLC

130% of the Bank's exposure

Loan

291,800,000

379,340,000

National Development Bank PLC

130% of the Bank's exposure

Loan

Overdraft Facility

400,000,000

100,000,000

650,000,000

DFCC Bank PLC

130% of the Bank's exposure

Loan

Overdraft Facility

250,000,000

250,000,000

650,000,000

Sanasa Development Bank PLC

130% of the Bank's exposure

Loan

1,000,000,000

1,300,000,000

Habib Bank Limited

130% of the Bank's exposure

Loan

250,000,000

325,000,000

Trustee (Hatton National

Bank PLC & National Development Bank PLC)

130% of the Bank's exposure

Securitization

23,904,621,819

31,076,008,365

35,271,421,819

45,992,848,365

3

EVENTS AFTER THE REPORTING PERIOD

There have been no material events occurring after the Reporting date which require adjustments to or disclosure in the financial statements.

4

CLASSIFICATION OF FINANCIAL ASSETS AND FINANCIAL LIABILITIES

Amortised Cost

Fair Value

Fair Value

Other Financial

As at 31st March 2026

through OCI

through P&L

Liabilities

Total

Rs.'000

Rs.'000

Rs.'000

Rs.'000

Rs.'000

Financial Assets

Cash and Cash Equivalents

1,690,765

-

-

-

1,690,765

Placement with Banks

289,929

-

-

-

289,929

Financial Assets at Amortised Cost-Hire Purchase Receivables

-

-

-

-

-

Financial Assets at Amortised Cost-Finance Lease Receivables

20,609,615

-

-

-

20,609,615

Financial Assets at Amortised Cost-Loans and Advances

67,451,609

-

-

-

67,451,609

Financial Assets Measured at Fair Value through Other Comprehensive

Income

-

2,185

-

-

2,185

Financial Assets at Amortised Cost-Debt and Other Financial Instruments

3,699,762

-

-

-

3,699,762

Due from Related Companies

80,625

-

-

-

80,625

Other Financial Assets

100,367

-

-

-

100,367

Total Financial Assets

93,922,672

2,185

-

-

93,924,857

Financial Liabilities

Bank Overdraft

975,169

-

-

-

975,169

Other Financial Liabilities Due to Customers

41,278,533

-

-

-

41,278,533

Financial Liabilities at Amortised Cost-Interest Bearing Loans & Borrowin

40,795,801

-

-

-

40,795,801

Due to Related Companies

10,282

-

-

-

10,282

Lease Liabilities

1,044,628

-

-

-

1,044,628

Other Financial Liabilities

-

-

-

1,686,270

1,686,270

Total Financial Liabilities

84,104,413

-

-

1,686,270

85,790,683

As at 31st March 2025

Amortised Cost

Fair value

Fair value

Other Financial

through OCI

through P&L

Liabilities

Total

Financial Assets

Rs.'000

Rs.'000

Rs.'000

Rs.'000

Rs.'000

Cash and Cash Equivalents

1,830,534

-

-

-

1,830,534

Placement with Banks

2,776,950

-

-

-

2,776,950

Financial Assets at Amortised Cost-Hire Purchase Receivables

-

-

-

-

-

Financial Assets at Amortised Cost-Finance Lease Receivables

17,209,189

-

-

-

17,209,189

Financial Assets at Amortised Cost-Loans and Advances

30,407,087

-

-

-

30,407,087

Financial Assets Measured at Fair Value through Other Comprehensive

Income

-

2,185

-

-

2,185

Financial Assets at Amortised Cost-Debt and Other Financial Instruments

2,812,655

-

-

-

2,812,655

Due from Related Companies

24,670

-

-

-

24,670

Other Financial Assets

61,984

-

-

-

61,984

Total Financial Assets

55,123,069

2,185

-

-

55,125,254

Financial Liabilities

Bank Overdraft

905,920

-

-

-

905,920

Other Financial Liabilities Due to Customers

28,314,140

-

-

-

28,314,140

Financial Liabilities at Amortised Cost-Interest Bearing Loans & Borrowin

19,508,212

-

-

-

19,508,212

Due to Related Companies

16,892

-

-

-

16,892

Lease Liabilities

789,620

-

-

-

789,620

Other Financial Liabilities

-

-

-

649,132

649,132

Total Financial Liabilities

49,534,784

-

-

649,132

50,183,916

5

LISTED DEBENTURES

a)

Details regarding the Listed Debentures are as follows.

Face Value

Interest

Date of

Type

Rs.

Frequency

Interest Rate

Allotment

Maturity Date

Government Securities

2021- Type - A

583,220,000

Annually

9.25%

25-June-2021

25-June-2026

as at 15th June 2021 was 7.31%

Name of the Director

No of Debentures

No of Debentures

31-March-2026

31-March-2025

Mr. Aravinda Perera

-

-

Ms. Darshini Talpahewa

-

-

Mr. Thushan Amarasuriya (MD) - (Appointed as Managing Director w.e.f 1st January 2026)

-

-

Mr. Mahesh Wijewardene

-

-

Mr. Ranil De Silva

-

-

Mr. Saman Herath

-

-

Mr. Dhammika Siriwardene

-

-

Ms. Hiranthi De Silva

-

-

Mr. Jonathan Alles (Appointed w.e.f. 05th March 2026)

-

-

6

KEY PERFORMANCE INDICATORS

Capital Adequacy Ratios

Tier I Ratio

Total Capital Ratio

10.60%

12.74%

10.64%

12.80%

Liquidity (Rs. Mn)

Required Minimum Amount of Liquid Assets

Available Amount of Liquid Assets

Required Minimum Amount of Government Securities

Available Amount of Government Securities

4,653

5,468

2,769

3,700

3,036

7,280

2,032

2,813

Profitability

Return on Equity (PAT)

Return on Assets (PAT)

20.01%

2.05%

15.05%

1.82%

7

INFORMATION ON ORDINARY SHARES

a)

Stated Capital

Value-Ordinary Shares

No of Shares-Ordinary Shares

Voting Rights

Rs. 4,004,555,574

Rs.1,996,444,457

277,851,853

202,074,075

One Vote per Ordinary Share

One Vote per Ordinary Share

b)

Share Price

Highest

Lowest

Last Traded

Quarter Ended

31-March-2026

31-March-2025

66.10

29.50

38.50

22.80

46.10

24.90

Twelve Months Ended

31-March-2026

31-March-2025

Highest

Lowest

Last Traded

80.00

23.50

46.10

29.50

12.30

24.90

c)

Ratios

Debt Equity Ratio

Interest Cover

Quick Assets Ratio

8.73

1.40

1.20

8.11

1.35

1.13

e)

Twenty Largest Holders of Shares as at 31st March 2026

Name

No of Shares

%

1

Singer (Sri Lanka) PLC

222,080,423

79.93

2

Seylan Bank PLC / A. C. Senanka

4,229,403

1.52

3

People's Leasing & Finance PLC / M. E. Amarasinghe

3,956,946

1.42

4

Mr. A. M. Weerasinghe

3,508,074

1.26

5

People's Leasing & Finance PLC / L. P. Hapangama

2,216,543

0.80

6

Assetline Finance Limited / S. K. Wijekoon

2,048,172

0.74

7

Seylan Bank PLC / S. K. Wijekoon

1,459,993

0.53

8

DFCC Bank PLC

1,228,004

0.44

9

People's Leasing & Finance PLC / Mr. I. S. Gurusinghe

1,172,191

0.42

10

Assetline Finance Limited / M. E. Amarasinghe

1,167,290

0.42

11

Mr. B. W. Risijaya Srikantha

1,034,773

0.37

12

Mr. M. L. Ajit Benedict

1,018,032

0.37

13

Mrs. S. Vasudevan & Mr. S. Vasudevan

1,007,500

0.36

14

Mr. Ram Pritamdas, Mr. D. P. Hathiramani & Miss. L.P. Hathiramani

800,000

0.29

15

Citizens Development Business PLC / Mr. H. M. I. Jayasinghe

670,000

0.24

16

Hatton National Bank PLC / Mr. Arunasalam Sithampalam

666,662

0.24

17

Mr. D. C. P. De Silva Siriwardane

640,836

0.23

18

Assetline Finance Limited / M. S. Kandanage

565,500

0.20

19

People's Leasing & Finance PLC / Mr. K. A. D. R. M. K. Kariyapperuma

512,756

0.18

20

Mr. L. N. S. Kumara Samarasinghe

488,125

0.18

f)

Directors' Shareholding as at 31st March 2026

Name of the Director Shareholding

Shareholding

31-March-2026

31-March-2025

No of Shares

No of Shares

Mr. Aravinda Perera

Ms. Darshini Talpahewa

Mr. Thushan Amarasuriya (MD) - (Appointed as Managing Director w.e.f 1st January 2026)

Mr. Mahesh Wijewardene

Mr. Ranil De Silva

Mr. Saman Herath

Mr. Dhammika Siriwardene

Ms. Hiranthi De Silva

Mr. Jonathan Alles (Appointed w.e.f. 05th March 2026)

-

-

-

-

28,963

50,155

-

-

-

-

-

-

-

-

-

-

-

-

28,963

50,155

g)

Public Holding

31-March-2026

31-March-2025

No of Share Holders

No of Shares

% of Public Holding

Float Adjusted Market Capitalization

6,647

5,663

55,742,467

40,510,885

20.06%

20.05%

Rs. 2,569,727,729

Rs. 968,210,152

Name of the Company

Singer Finance (Lanka) PLC

Human Resources and Remuneration Committee

Mr. Dhammika Siriwardene - Chairman/INED

Mr. Aravinda Perera - NED

Mr. Saman Herath - INED

Ms. Hiranthi De Silva - INED

Mr. Mahesh Wijewardene - NED

Legal Form

A public limited Company incorporated in Sri Lanka on 19th April 2004

under the Companies Act No. 17 of 1982 and re-registered under the Companies

Act No. 07 of 2007 on 16th December 2008. Shares of the Company are listed

on the main board of Colombo Stock Exchange on 17th January 2011.

Nominations & Governance Committee

Mr. Saman Herath - Chairman/INED

Mr. Aravinda Perera - NED

Ms. Hiranthi De Silva - INED

Auditors

Ernst & Young

Chartered Accountants

Rotunda Towers,

No. 109, Galle Road, Colombo 03.

Related Party Transactions Review Committee

Ms. Hiranthi De Silva - Chairman/INED

Mr. Ranil De Silva - INED

Mr. Dhammika Siriwardene - INED

Company Secretary

Mr. Lasitha Dias

TP: 0112-100161

Integrated Risk Management Committee

Mr. Saman Herath - Chairman/INED

Mr. Dhammika Siriwardene - INED

Ms. Hiranthi De Silva - INED

Mr. Jonathan Alles - NED (Appointed w.e.f 21st April 2026)

Registars

Hayleys Group Services (Pvt) Ltd

TP: 0112-627000

Lawyers

Ms. Harshani Mapatuna

Attorney-at-Law & Notaries Public

No.498, R. A De Mel Mawatha, Colombo 03.

Registered Office

No. 498, R. A De Mel Mawatha

Colombo 03.

TP: 011-2400400

Fax : 011-2303715

E-mail- financecompany@singersl.com

Directorate

Mr. Aravinda Perera - Chairman/NED

Mr. Saman Herath - Senior INED

Mr. Thushan Amarasuriya - MD (Appointed as MD w.e.f 01.01.2026)

Ms. Darshini Talpahewa - NED

Mr. Mahesh Wijewardene - NED

Mr. Ranil De Silva - INED

Mr. Dhammika Siriwardene - INED

Ms. Hiranthi De Silva - INED

Mr. Jonathan Alles - NED (Appointed w.e.f 05th March 2026)

Company Registration Number

Old - N (PBS) 1171

New - PB 813 PQ

Audit Committee

Mr. Dhammika Siriwardene - Chairman/INED

Mr. Ranil De Silva - INED

Mr. Saman Herath - INED

Mr. Jonathan Alles - NED (Appointed w.e.f 21st April 2026)

Tax Payer Identification Number

134011718

Investor Relations

Please contact the Company Secretary

Mr. Lasitha Dias

TP: 0112-100161

E-mail- financecompany@singersl.com

* NED - Non - Executive Director

** INED - Independent Non - Executive Director

**** Senior INED - Senior Independent Non - Executive Director

***** MD - Managing Director