Vallibel Finance PlcCSELK: VFIN.N0000

Interim Financial Statements 30.09.2025

Oct 23, 2025 at 11:12 AM UTC · Issued by Vallibel Finance Plc

INTERIM FINANCIAL STATEMENTS

FOR THE SIX MONTHS ENDED 30TH SEPTEMBER 2025

VALLIBEL FINANCE PLC Statement of Financial Position

As at

Company

As at

Amounts in Rupees '000

Group

As at

Assets

Cash and Cash Equivalents

Placements with Banks and Other Finance Companies

Financial Assets Measured at Fair Value Through Profit or Loss (FVTPL)

Financial Assets at Amortised Cost - Loans and Receivables to Other Customers

Financial Assets at Amortised Cost - Lease Rental and Hire Purchase Receivables

Financial Investments Measured at Fair Value Through Other Comprehensive Income

Financial Assets at Amortised Cost - Debt and other Financial Instruments

Financial Assets at Amortised Cost - Other Financial Assets Investment in a Subsidiary

Investment Property

Property, Plant and Equipment Right of Use Lease Assets Intangible Assets

Deferred Tax Assets Other Assets

Total Assets Liabilities Bank Overdrafts

Rental Received in Advance

Financial Liabilities at Amortised Cost - Deposits due to Customers Financial Liabilities at Amortised Cost - Interest bearing Borrowings Subordinated Term Debts

Lease Liabilities

Current Tax Liabilities Deferred Tax Liabilities Other Liabilities

Retirement Benefit Obligations

Total Liabilities Equity

Stated Capital

Statutory Reserve Fund Other Reserves Retained Earnings

Total Equity attributable to Equity holders of the Company Non Controlling Interest

Total Equity

Total Liabilities and Equity

Net Assets Value Per Share (Rs.)

30th

September 2025

1,767,250

1,523,914

362,394

106,439,788

16,318,053

204

8,629,365

43,351

1,242,000

1,204,300

3,369,743

14,560

1,236,213

964,727

143,115,862

2,961,584

307,487

76,017,745

32,658,927

7,116,749

2,747,518

721,607

1,234,806

2,910,817

258,450

126,935,690

1,325,918

2,090,505

194,022

12,569,727

16,180,172

143,115,862

68.72

31st March 2025

(Audited)

1,982,202

570,007

133,889

78,402,912

13,745,290

204

8,850,863

42,074

1,242,000

1,094,181

3,473,889

13,357

1,236,213

895,497

111,682,578

1,828,680

306,105

67,480,200

12,650,533

6,690,647

2,721,617

919,107

1,234,806

2,507,119

219,680

96,558,494

1,325,918

2,005,326

194,022

11,598,818

15,124,084

111,682,578

64.23

Change

(10.8)

>100

35.8

18.7

-(2.5)

3.0

-10.1

(3.0)

9.0

7.7

28.1

62.0

0.5

12.7

>100

6.4

1.0

(21.5)

-16.1

17.6

31.5

4.2

8.4

7.0

28.1

7.0

30th

September 2025

1,767,946

1,523,914

408,106

106,439,788

16,318,053

204

8,629,365

43,351

-1,072,000

4,768,423

847,508

15,122

457,708

399,007

142,690,495

2,963,733

309,332

76,017,745

33,359,854

7,116,749

1,082,845

721,607

988,372

3,026,417

258,450

125,845,104

1,325,918

2,090,505

867,737

12,561,231

16,845,391

142,690,495

71.54

31st March 2025

(Audited)

1,999,887

570,007

209,882

78,402,912

13,745,290

204

8,850,863

42,074

-1,072,000

4,745,053

801,828

14,108

457,708

351,097

111,262,913

1,828,680

313,485

67,480,200

13,461,095

6,690,647

1,031,339

919,107

988,372

2,637,019

219,680

95,569,624

1,325,918

2,005,326

867,737

11,494,308

15,693,289

111,262,913

66.65

Change

(11.6)

>100

94.4

35.8

18.7

-(2.5)

3.0

0.5

5.7

7.2

-13.6

28.2

62.1

(1.3)

12.7

>100

6.4

5.0

(21.5)

-14.8

17.6

31.7

4.2

9.3

7.3

28.2

7.3

The information contained in these statements have been extracted from the unaudited Financial Statements of Vallibel Finance PLC and the subsidiary unless indicated as audited.

Certification

These Financial Statements have been prepared and presented in compliance with the requirements of the Companies Act, No.07 of 2007.

K.D.Menaka Sameera

Senior DGM - Finance & Administration

The Board of Directors is responsible for the preparation and the presentation of these Financial Statements. Approved and signed for and on behalf of the Board ;

S.B. Rangamuwa S.S. Weerabahu

Managing Director Executive Director

23rd October 2025 Colombo

Vallibel Finance PLC Interim Financial Statements for the Period ended 30th September 2025

VALLIBEL FINANCE PLC Statement of Profit or Loss and Other Comprehensive Income

Amounts in Rupees '000

Company	Group
For the Six Months ended 30th September	For the Six Months ended 30th September

	2025	2024	Change %	2025	2024	Change %
Gross Income	11,689,100	9,297,631	25.7	11,667,333	9,319,897	25.2
Interest Income Interest Expense	10,195,009 (5,197,882)	8,218,546 (4,384,205)	24.0 18.6	10,157,981 (5,122,763)	8,218,546 (4,357,483)	23.6 17.6
Net Interest Income Fee and Commission Income	4,997,127 523,870	3,834,341 365,562	30.3 43.3	5,035,218 519,820	3,861,063 358,545	30.4 45.0
Net Fee and Commission Income	523,870	365,562	43.3	519,820	358,545	45.0
Net Gain / (Loss) from Trading	5,976	504	>100	5,975	504	>100
Net (Loss) / Gain from other Financial Instruments at FVTPL	246	1,176	(79.1)	255	1,982	(87.1)
Other Operating Income	963,999	711,843	35.4	983,302	740,319	32.8
Total Operating Income	6,491,218	4,913,425	32.1	6,544,570	4,962,413	31.9
Impairment Charges and Other Credit Losses on Financial Assets	(139,664)	(166,114)	(15.9)	(139,664)	(166,114)	(15.9)
Net Operating Income	6,351,554	4,747,311	33.8	6,404,906	4,796,299	33.5
Expenses
Personnel Expenses	(1,469,773)	(1,247,506)	17.8	(1,469,773)	(1,248,871)	17.7
Premises Equipment and Establishment Expenses	(379,810)	(270,492)	40.4	(236,014)	(262,462)	(10.1)
Other Operating Expenses	(869,120)	(740,731)	17.3	(966,007)	(760,216)	27.1
Operating Profit Before Taxes on Financial Services Taxes on Financial Services	3,632,851 (847,448)	2,488,582 (620,536)	46.0 36.6	3,733,112 (851,695)	2,524,750 (624,147)	47.9 36.5
Profit Before Income Tax	2,785,403	1,868,046	49.1	2,881,417	1,900,603	51.6
Income Tax Expense	(1,081,818)	(746,575)	44.9	(1,081,818)	(746,575)	44.9
Profit for the Period	1,703,585	1,121,471	51.9	1,799,599	1,154,028	55.9
Profit Attributable to :
Equity holders of the Company	1,703,585	1,121,471	51.9	1,799,599	1,154,028	55.9
Non Controlling Interest	-	-	-	-	-	-
Profit for the Period	1,703,585	1,121,471	51.9	1,799,599	1,154,028	55.9

Earnings Per Share (Annualised) - Rs.	14.47	9.53	51.9	15.29	9.80	55.9
Total Comprehensive Income for the Period	1,703,585	1,121,471	51.9	1,799,599	1,154,028	55.9
Attributable to :
Equity holders of the Company	1,703,585	1,121,471	51.9	1,799,599	1,154,028	55.9
Non Controlling Interest	-	-	-	-	-	-
Total Comprehensive Income for the Period	1,703,585	1,121,471	51.9	1,799,599	1,154,028	55.9

Vallibel Finance PLC Interim Financial Statements for the Period ended 30th September 2025

VALLIBEL FINANCE PLC Statement of Profit or Loss and Other Comprehensive Income

Amounts in Rupees '000

Company	Group
For the quarter ended 30th September	For the quarter ended 30th September

	2025	2024	Change %	2025	2024	Change %
Gross Income	6,213,285	4,653,952	33.5	6,203,357	4,667,180	32.9
Interest Income Interest Expense	5,441,715 (2,752,090)	4,073,554 (2,115,406)	33.6 30.1	5,422,908 (2,714,178)	4,073,554 (2,088,257)	33.1 30.0
Net Interest Income Fee and Commission Income	2,689,625 279,119	1,958,148 181,147	37.4 54.1	2,708,730 277,094	1,985,297 177,930	36.4 55.7
Net Fee and Commission Income	279,119	181,147	54.1	277,094	177,930	55.7
Net Gain / (Loss) from Trading	4,049	13	>100	4,049	13	>100
Net (Loss) / Gain from other Financial Instruments at FVTPL	24	68,309	(100.0)	28	73,639	(100.0)
Other Operating Income	488,378	330,930	47.6	499,278	342,045	46.0
Total Operating Income	3,461,195	2,538,547	36.3	3,489,179	2,578,924	35.3
Impairment Charges and Other Credit Losses on Financial Assets	(84,616)	(60,296)	40.3	(84,616)	(60,296)	40.3
Net Operating Income	3,376,579	2,478,251	36.2	3,404,563	2,518,628	35.2
Expenses
Personnel Expenses	(759,798)	(618,793)	22.8	(759,798)	(619,347)	22.7
Premises Equipment and Establishment Expenses	(196,753)	(147,818)	33.1	(127,167)	(175,241)	(27.4)
Other Operating Expenses	(487,404)	(379,094)	28.6	(536,775)	(341,329)	57.3
Operating Profit Before Taxes on Financial Services Taxes on Financial Services	1,932,624 (445,628)	1,332,546 (325,609)	45.0 36.9	1,980,823 (447,788)	1,382,711 (327,662)	43.3 36.7
Profit Before Income Tax	1,486,996	1,006,937	47.7	1,533,035	1,055,049	45.3
Income Tax Expense	(568,474)	(395,863)	43.6	(568,474)	(395,863)	43.6
Profit for the Period	918,522	611,074	50.3	964,561	659,186	46.3
Profit Attributable to :
Equity holders of the Company	918,522	611,074	50.3	964,561	659,186	46.3
Non Controlling Interest	-	-	-	-	-	-
Profit for the Period	918,522	611,074	50.3	964,561	659,186	46.3

Earnings Per Share (Annualised) - Rs.	15.60	10.38	50.3	16.39	11.20	46.3
Total Comprehensive Income for the Period	918,522	611,074	50.3	964,561	659,186	46.3
Attributable to :
Equity holders of the Company	918,522	611,074	50.3	964,561	659,186	46.3
Non Controlling Interest	-	-	-	-	-	-
Total Comprehensive Income for the Period	918,522	611,074	50.3	964,561	659,186	46.3

Vallibel Finance PLC Interim Financial Statements for the Period ended 30th September 2025

VALLIBEL FINANCE PLC
Statement of Changes in Equity - Company
Amounts in Rupees '000
	Stated Capital	Statutory Reserve Fund	Revaluation Reserve	General	Retained	Total
		Statutory Reserve Fund	Revaluation Reserve	Reserve	Earnings	Equity
Balance as at 01st April 2024	1,325,918	1,873,851	176,535	7,500	9,589,989	12,973,793
Total Comprehensive Income for the Period
Profit for the Period	-	-	-	-	1,121,471	1,121,471
Other Comprehensive Income, net of Tax	-	-	-	-	-	-
Total Comprehensive Income for the Period	-	-	-	-	1,121,471	1,121,471
Transactions with owners of the Company
Contributions and distributions
Dividends to equity holders
Dividend Paid for the Financial Year 2023/24	-	-	-	-	(470,907)	(470,907)
Statutory Reserve Transfer	-	56,073	-	-	(56,073)	-
Total Transactions with Equity Holders	-	56,073	-	-	(526,980)	(470,907)
Balance as at 30th September 2024	1,325,918	1,929,924	176,535	7,500	10,184,480	13,624,357
Balance as at 01st April 2025	1,325,918	2,005,326	186,522	7,500	11,598,818	15,124,084
Total Comprehensive Income for the Period
Profit for the Period	-	-	-	-	1,703,585	1,703,585
Other Comprehensive Income, net of Tax	-	-	-	-	-	-
Total Comprehensive Income for the Period	-	-	-	-	1,703,585	1,703,585
Transactions with owners of the Company
Contributions and distributions
Dividends to equity holders
Dividend Paid for the Financial Year 2024/25	-	-	-	-	(647,497)	(647,497)
Statutory Reserve Transfer	-	85,179	-	-	(85,179)	-
Total Transactions with Equity Holders	-	85,179	-	-	(732,676)	(647,497)
Balance as at 30th September 2025	1,325,918	2,090,505	186,522	7,500	12,569,727	16,180,172

Vallibel Finance PLC Interim Financial Statements for the Period ended 30th September 2025

VALLIBEL FINANCE PLC

Statement of Changes in Equity - Group

							Amo	unts in Rupees '000
	Stated	Statutory Reserve Fund	Revaluation Reserve	General	Retained	Total Equity Attributable to Equity Holders of the Company	Non Controlling Interest	Total
	Capital	Statutory Reserve Fund	Revaluation Reserve	Reserve	Earnings	Total Equity Attributable to Equity Holders of the Company	Non Controlling Interest	Equity
Balance as at 01st April 2024	1,325,918	1,873,851	635,581	7,500	9,418,477	13,261,327	-	13,261,327
Total Comprehensive Income for the Period
Profit for the Period	-	-	-	-	1,154,028	1,154,028	-	1,154,028
Other Comprehensive Income, net of Tax	-	-	-	-	-	-	-	-
Total Comprehensive Income for the Period	-	-	-	-	1,154,028	1,154,028	-	1,154,028
Transactions with owners of the Company
Contributions and distributions
Dividends to equity holders
Dividend Paid for the Financial Year 2023/24	-	-	-	-	(470,907)	(470,907)	-	(470,907)
Statutory Reserve Transfer	-	56,073	-	-	(56,073)	-	-	-
Total Transactions with Equity Holders	-	56,073	-	-	(526,980)	(470,907)	-	(470,907)
Balance as at 30th September 2024	1,325,918	1,929,924	635,581	7,500	10,045,525	13,944,448	-	13,944,448
Balance as at 01st April 2025	1,325,918	2,005,326	860,237	7,500	11,494,308	15,693,289	-	15,693,289
Total Comprehensive Income for the Period
Profit for the Period	-	-	-	-	1,799,599	1,799,599	-	1,799,599
Other Comprehensive Income, net of Tax	-	-	-	-	-	-	-	-
Total Comprehensive Income for the Period	-	-	-	-	1,799,599	1,799,599	-	1,799,599
Transactions with owners of the Company
Contributions and distributions
Dividends to equity holders
Dividend Paid for the Financial Year 2024/25	-	-	-	-	(647,497)	(647,497)	-	(647,497)
Statutory Reserve Transfer	-	85,179	-	-	(85,179)	-	-	-
Total Transactions with Equity Holders	-	85,179	-	-	(732,676)	(647,497)	-	(647,497)
Balance as at 30th September 2025	1,325,918	2,090,505	860,237	7,500	12,561,231	16,845,391	-	16,845,391

Vallibel Finance PLC Interim Financial Statements for the Period ended 30th September 2025

VALLIBEL FINANCE PLC
Cash Flow Statement
Amounts in Rupees '000
	Company			Group

For the Period Ended		30th September 2025	30th September 2024		30th September 2025	30th September 2024
Cash Flow From Operating Activities
Interest and Commission Receipts		10,760,224	9,078,918		10,757,784	9,088,428
Interest Payments		(4,872,580)	(4,634,211)		(4,903,857)	(4,741,459)
Cash Receipts from Customers		948,365	684,978		972,861	704,902
Cash Payments to Employees and Suppliers		(3,600,696)	(2,819,204)		(3,485,599)	(2,716,853)
Operating Profit Before Changes in Operating Assets and Liabilities		3,235,313	2,310,481		3,341,189	2,335,018
( Increase ) / Decrease in Operating Assets
Short Term Funds		515,008	(916,338)		465,661	(287,338)
Deposits held for Regulatory or Monetary Control Purposes		221,498	(6,026,851)		221,498	(6,026,851)
Financial Assets at Amortised Cost - Loans and advances / Lease rental & Hire purchase receivables		(30,749,004)	(7,105,108)		(30,749,004)	(7,105,108)
Other Short Term Negotiable Securities		(1,185,125)	10,036,851		(1,154,837)	10,249,825
Increase / ( Decrease ) in Operating Liabilities
Financial liabilities at amortised cost - Due to depositors		8,858,669	3,274,286		8,858,669	3,274,286
Deposits and Trade payables		-	-		4,046
Net Cash Generated from Operating Activities before Income Tax		(19,103,641)	1,573,321		(19,012,778)	2,439,832
Current Taxes Paid		(1,279,319)	(823,092)		(1,279,319)	(823,092)
Gratuity Paid		(13,280)	(6,121)		(13,280)	(6,121)
Net Cash Generated from Operating Activities		(20,396,240)	744,108		(20,305,377)	1,610,619
Cash Flows From Investing Activities
Proceed from Sale of Property , Plant and Equipment		47	3,952		47	3,952
Purchase of Property , Plant and equipment		(268,898)	(157,717)		(268,898)	(159,582)
Proceed from sale of dealing securities / (Purchase of dealing securities)		8,984	-		8,984	-
Net Cash Used In from Investing Activities		(259,867)	(153,765)		(259,867)	(155,630)
Cash Flows From Financing Activities
Net decrease in Financial liabilities at amortised cost - Interest bearing Borrowings		19,955,747	(889,074)		19,845,747	(1,808,517)
Dividends Paid		(647,497)	(470,907)		(647,497)	(470,907)
Net Cash Used In Financing Activities		19,308,250	(1,359,981)		19,198,250	(2,279,424)

Net (Decrease) / Increase in Cash & Cash Equivalents		(1,347,857)	(769,638)		(1,366,994)	(824,435)
Cash & Cash Equivalents at the Beginning of the Period		153,523	38,413		171,207	45,017
Cash & Cash Equivalents at the End of the Period ( Note A )		(1,194,334)	(731,225)		(1,195,787)	(779,418)
Note A
Cash & Cash Equivalents at the End of the Period
Cash in Hand and at Banks		1,767,250	1,448,822		1,767,946	1,449,916
Bank Overdrafts		(2,961,584)	(2,180,047)		(2,963,733)	(2,229,334)
		(1,194,334)	(731,225)		(1,195,787)	(779,418)

Vallibel Finance PLC Interim Financial Statements for the Period ended 30th September 2025


Analysis of Financial Instruments by Measurement Basis - Company
Amounts in Rupees '000
	Financial Assets recognised through Profit or Loss (FVTPL)		Financial Assets at Fair Value through Other Comprehensive Income (FVTOCI)		Financial Assets at Amortised Cost (AC)		Total
	As at 30th September 2025	As at 31st March 2025	As at 30th September 2025	As at 31st March 2025	As at 30th September 2025	As at 31st March 2025	As at 30th September 2025	As at 31st March 2025
Assets
Cash and Cash Equivalents	-	-	-	-	1,767,250	1,982,202	1,767,250	1,982,202
Placements with Banks and Other Finance Companies	-	-	-	-	1,523,914	570,007	1,523,914	570,007
Financial Assets Measured at Fair Value Through Profit or Loss (FVTPL)	362,394	133,889	-	-	-	-	362,394	133,889
Financial Assets at Amortised Cost - Loans and Receivables to Other Customers	-	-	-	-	106,439,788	78,402,912	106,439,788	78,402,912
Financial Assets at Amortised Cost - Lease Rental and Hire Purchase Receivables	-	-	-	-	16,318,053	13,745,290	16,318,053	13,745,290
Financial Investments Measured at Fair Value Through Other Comprehensive Income	-	-	204	204	-	-	204	204
Financial Assets at Amortised Cost - Debt and other Financial Instruments	-	-	-	-	8,629,365	8,850,863	8,629,365	8,850,863
Financial Assets at Amortised Cost - Other Financial Assets	-	-	-	-	43,351	42,074	43,351	42,074
Total Financial Assets	362,394	133,889	204	204	134,721,721	103,593,348	135,084,319	103,727,441
					Financial Liabilities at Amortised Cost (AC)		Total
					As at 30th September 2025	As at 31st March 2025	As at 30th September 2025	As at 31st March 2025
Liabilities
Bank Overdrafts					2,961,584	1,828,680	2,961,584	1,828,680
Financial Liabilities at Amortised Cost - Deposits due to Customers					76,017,745	67,480,200	76,017,745	67,480,200
Financial Liabilities at Amortised Cost - Interest bearing Borrowings					32,658,927	12,650,533	32,658,927	12,650,533
Subordinated Term Debts					7,116,749	6,690,647	7,116,749	6,690,647
Lease Liabilities					2,747,518	2,721,617	2,747,518	2,721,617
Total Financial Liabilities					121,502,523	91,371,677	121,502,523	91,371,677

Vallibel Finance PLC Interim Financial Statements for the Period ended 30th September 2025


Analysis of Financial Instruments by Measurement Basis - Group
Amounts in Rupees '000
	Financial Assets recognised through Profit or Loss (FVTPL)		Financial Assets at Fair Value through Other Comprehensive Income (FVTOCI)		Financial Assets at Amortised Cost (AC)		Total

	As at 30th September 2025	As at 31st March 2025	As at 30th September 2025	As at 31st March 2025	As at 30th September 2025	As at 31st March 2025	As at 30th September 2025	As at 31st March 2025
Assets
Cash and Cash Equivalents	-	-	-	-	1,767,946	1,999,887	1,767,946	1,999,887
Placements with Banks and Other Finance Companies	-	-	-	-	1,523,914	570,007	1,523,914	570,007
Financial Assets Measured at Fair Value Through Profit or Loss (FVTPL)	408,106	209,882	-	-	-	-	408,106	209,882
Financial Assets at Amortised Cost - Loans and Receivables to Other Customers	-	-	-	-	106,439,788	78,402,912	106,439,788	78,402,912
Financial Assets at Amortised Cost - Lease Rental and Hire Purchase Receivables	-	-	-	-	16,318,053	13,745,290	16,318,053	13,745,290
Financial Investments Measured at Fair Value Through Other Comprehensive Income	-	-	204	204	-	-	204	204
Financial Assets at Amortised Cost - Debt and other Financial Instruments	-	-	-	-	8,629,365	8,850,863	8,629,365	8,850,863
Financial Assets at Amortised Cost - Other Financial Assets	-	-	-	-	43,351	42,074	43,351	42,074
Total Financial Assets	408,106	209,882	204	204	134,722,417	103,611,033	135,130,727	103,821,119
	Financial Liabilities at Amortised Cost (AC)						Total
					As at 30th September 2025	As at 31st March 2025	As at 30th September 2025	As at 31st March 2025
Liabilities
Bank Overdrafts					2,963,733	1,828,680	2,963,733	1,828,680
Financial Liabilities at Amortised Cost - Deposits due to Customers					76,017,745	67,480,200	76,017,745	67,480,200
Financial Liabilities at Amortised Cost - Interest bearing Borrowings					33,359,854	13,461,095	33,359,854	13,461,095
Subordinated Term Debts					7,116,749	6,690,647	7,116,749	6,690,647
Lease Liabilities					1,082,845	1,031,339	1,082,845	1,031,339
Total Financial Liabilities					120,540,926	90,491,961	120,540,926	90,491,961

Vallibel Finance PLC Interim Financial Statements for the Period ended 30th September 2025

Selected Performance Indicators

Indicator

As at

30th September

As at

30th September

	2025	2024
Asset Quality	Rs'000	Rs'000
Gross Non - Performing Accomodation	3,517,499	4,095,628
Net Non - Performing Accomodation	(420,698)	335,209
Liquidity	Rs'000	Rs'000
Required Minimum Amount of Liquid Assets	8,237,156	6,355,867
Available Amount of Liquid Assets	11,311,967	11,941,594
Required Minimum Amount of Government Securities	4,834,865	4,153,826
Available Amount of Government Securities	8,737,856	10,989,652

Capital Adequacy
Tier 1 Capital to Risk Weighted Assets Ratio (Minimum 10.00%)	12.03%	15.99%
Total Capital to Risk Weighted Assets Ratio (Minimum 14.00%)	15.64%	18.37%
Capital Funds to Total Deposit Liabilities Ratio (Minimum 10.00%)	23.98%	22.73%

Profitability
Return on Average Assets (After Tax) - Annualized	2.67%	2.36%
Return on Average Equity - Annualized	21.77%	16.87%

Information On Ordinary Shares
Share Price During the Quarter For the Quarter Ended
	30.09.2025	30.09.2024
	Rs.	Rs.
Highest	128.75	43.00
Lowest	100.00	36.00
Closing	120.75	40.30
No. of Ordinary Share Issued as at	235,453,400	235,453,400
Ratios

Debt to Equity Ratio (%)	245.83%	98.86%
Interest Cover (Times)	1.70	1.57
Liquid Asset Ratio (%)	13.73%	20.48%

Information on listed debentures
	Description	Interest Payable Frequency	Allotment Date	Maturity Date	Coupon Rate (%)	Effective Rate (%)	Interest Rate of Comparable Government Security (%)-5 year Treasury Bond	Market value (Rs.)			Interest Yield (%)	Yield to Maturity (%)
								Highest	Lowest	Period End
	2024/2029 - Type A	Semi-annual	22.11.2024	21.11.2029	12.95	13.37	10.68	Not traded			N/A	N/A
	2024/2029 - Type B	Annual	22.11.2024	21.11.2029	13.37	13.37	10.68	108.01	99.83	99.83	13.39	13.42

Ratings by Lanka Rating Agency Limited

Issuer Rating of A- (stable)

Listed Subordinated Unsecured Redeemable Debentures rating of BBB+ (stable)

Utilisation of Funds Raised Via Capital Market

The funds raised via Capital Market have been utilised for the respective objective mentioned in the prospectus/ circular.

Vallibel Finance PLC Interim Financial Statements for the Period ended 30th September 2025

	Explanatory Notes
1	There were no changes to the Accounting Policies since the publication of Audited Financial Statements for the year ended 31st March 2025.
2	These Interim Financial Statements have been prepared in accordance with the requirements of Sri Lanka Accounting Standard - LKAS 34 on 'Interim Financial Reporting'.
3	Lanka Rating Agency has upgraded entity rating of Vallibel Finance PLC to A- with "Stable" outlook.
4	The Group Financial Statements comprise a consolidation of the Company and its fully owned subsidiary, Vallibel Properties Ltd. Vallibel Properties Ltd engages in administration of construction, development and maintenance of the Corporate office building complex for Vallibel Finance PLC.
5	During the quarter there were no material changes in the composition of assets, liabilities, contingent liabilities. All known expenditure items have been provided for.
6	There were no material events took place since reporting date other than disclosed above in Financial Statements.
7	The company declared a First and Final Dividend of Rupees Two and Cents Seventy Five (Rs.2.75/-) per share payable as a Cash Dividend for the financial year ended 31st March 2025 on 12th June 2025.

Vallibel Finance PLC Interim Financial Statements for the Period ended 30th September 2025

Financial Reporting by Segments as per the Provisions of SLFRS - 08

For management purposes, the Group is organised into four operating segments based on the services offered. The Following table presents financial information regarding business segments : -

Business Segments

For the Period ended 30th

Lease Loans & Advances Investments Others Total

September

2025 2024

Rs.'000 Rs.'000

2025 2024

Rs.'000 Rs.'000

2025 2024

Rs.'000 Rs.'000

2025 2024

Rs.'000 Rs.'000

2025 2024

Rs.'000 Rs.'000

Income From External Operations

Interest	1,654,873	1,287,163	8,074,485	6,264,122	428,623	667,261	-	-	10,157,981	8,218,546
Fee & Commission Income	26,151	24,440	320,233	206,188	-	-	173,436	127,917	519,820	358,545
Dividends	-	-	-	-	-	-	-	-	-	-
Other	251,201	137,485	688,658	524,710	20,468	23,692	29,205	56,918	989,532	742,805
Total Revenue	1,932,225	1,449,088	9,083,376	6,995,020	449,091	690,953	202,641	184,835	11,667,333	9,319,896
Profit before Income tax									2,881,417	1,900,603
Income Tax Expense									(1,081,818)	(746,575)
Profit after tax									1,799,599	1,154,028
Other Information
As at 30th September
Segment assets	16,318,053	11,484,322	106,439,788	63,691,378	10,604,940	14,006,058	9,327,714	7,455,455	142,690,495	96,637,214
Segment Liabilities	14,391,620	9,827,170	93,873,989	54,500,912	9,352,969	11,985,028	8,226,526	6,379,656	125,845,104	82,692,766
Net assets	1,926,433	1,657,152	12,565,799	9,190,466	1,251,971	2,021,030	1,101,188	1,075,799	16,845,391	13,944,448

Vallibel Finance PLC Interim Financial Statements for the Period ended 30th September 2025

	Share Information
	20 Major Shareholders as at 30th September 2025
		No. of Shares	(%)
1	Vallibel Investments (Pvt) Limited	121,108,000	51.44
2	Mr. K.D.D. Perera	50,465,064	21.43
3	Mr. K.D.A. Perera	8,532,960	3.62
4	Seylan Bank PLC/Sarath Bandara Rangamuwa	5,250,000	2.23
5	Mr. K.D.H. Perera	4,084,025	1.74
6	Mr. S. Abishek	2,650,000	1.13
7	People's Leasing and Finance PLC/M.E.Amarasinghe	1,635,065	0.69
8	Seylan Bank PLC/A.C.Senanka	1,324,803	0.56
9	Commercial Bank of Ceylon PLC/G.S.N.Peiris	1,256,989	0.53
10	Mr. A. Ragupathy	990,106	0.42
11	Mr. A. Sithampalam	750,000	0.32
12	Seylan Bank PLC/Sarath Kumara Wijekoon	726,544	0.31
13	Miss. S. Durga	653,853	0.28
14	Sampath Bank PLC/Mr. Gerard Shamil Niranjan Peiris & Mrs. Indrani Roshani Peiris	625,000	0.27
15	DFCC Bank PLC A/C 1	568,941	0.24
16	Mr. N. Balasingam	539,600	0.23
17	People's Leasing & Finance PLC/Mr.H.A.D.U.G.Gunasekera	500,000	0.21
18	Hatton National Bank PLC- Astrue Alpha Fund	500,000	0.21
19	National Development Bank PLC/ MSS Investments (Pvt) Ltd	500,000	0.21
20	People's Leasing and Finance PLC/Nagoya Ceylon Trading (Pvt) Ltd	478,313	0.20
		203,139,263	86.28
	Others	32,314,137	13.73
		235,453,400	100.00
	Directors' Shareholding as at 30th September 2025
1	Seylan Bank PLC/S B Rangamuwa	5,250,000	2.23
2	Mr. S S Weerabahu	Nil	Nil
3	Mr. K D A Perera	8,532,960	3.62
4	Mr. Janaka Kumarasinghe	Nil	Nil
5	Ms. C P Malalgoda	Nil	Nil
6	Mr. M A K B Dodamgoda	Nil	Nil
7	Mr. R S Dahanayake - Retired w.e.f. 19.09.2025	Nil	Nil
8	Mr. M. P. U. Perera - Appointed 17.07.2025	Nil	Nil
		13,782,960	5.85
	Public Holding as at 30th September 2025	21.27%
	Number of Public Shareholders	5,177
	The Float Adjusted Market Capitalization as at 30th September 2025 (Rs. )	6,048,457,338
	The Float adjusted market capitalization of the Company falls under Option 3 of Rule 7.13.1.i (a) of the Listing Rules of the Colombo Stock Exchange and the Company has complied with the minimum public holding requirement applicable under the said option.

Vallibel Finance PLC Interim Financial Statements for the Period ended 30th September 2025

Corporate Information
Name of Company	Bankers
Vallibel Finance PLC	Bank of Ceylon
	Corporate Branch,
Legal Form	1st floor, Bank of Ceylon,
Public Limited Liability Company incorporated in Sri Lanka. A Finance Company licensed under the Finance Business Act No.42 of 2011. A Registered Finance Leasing Establishment in terms of Finance Leasing Act No.56 of 2000. An Approved Credit Agency under the Mortgage Act No.6 of 1949 and Trust Receipt Ordinance No.12 of 1947.	Colombo 01.
	People's Bank
	Headquarters Branch,
	No. 75, Sir Chittampalam A Gardiner
	Mawatha,
	Colombo 02.
Date of Incorporation	Seylan Bank PLC
5th September 1974	Millennium Branch,
	90, Galle Road,
Company Registration Number	Colombo 03.
PB 526/PQ
	Sampath Bank PLC
Board of Directors	Headquarters Branch,
Mr. K D A Perera - Chairman	No. 110, Sir James Peiris Mawatha,
Mr. S B Rangamuwa - Managing Director	Colombo 02.
Mr. S S Weerabahu - Executive Director
Mr. J Kumarasinghe	Pan Asia Banking Corporation PLC
Mrs. C P Malalgoda	Head Office Branch,
Mr. M A K B Dodamgoda	No.450, Galle Road,
Mr. M. P. U. Perera	Colombo 03.
Registered Office / Head office	National Development Bank PLC
No. 310, Galle Road, Colombo 03.	Head Office Branch,
	No. 40, Nawam Mawatha,
VAT registration No.	Colombo 02.
104040950 7000
	Hatton National Bank PLC
Telephone	Colpetty Branch,
(+94) 11-2370990	No. 324, Galle Road,
	Colombo 03
Facsimile
(+94) 11-4393129	Commercial Bank
	Kollupitiya Branch,
Website	No. 285, Galle Road,
https://www.vallibelfinance.com	Colombo 03.
	Cargills Bank
Company Secretary	Corporate Branch,
Mrs. K G L D Kottegoda	No. 696,
Vallibel Finance PLC,	Galle Road,
Corporate Office,	Colombo 03.
No.480, Galle Road,
Colombo 3.	Union Bank
Telephone: (+94) 11-7600000	Head Office Branch,
Email: lakminik@vallibelfinance.com	No. 64, Galle Road,
	Colombo 03.
Company Registrars	National Savings Bank
Central Depository Systems (Pvt) Limited	Head Office Branch,
Ground Floor,	No. 255, Savings House,
M & M Centre,	Galle Road,
341/5, Kotte Road,	Colombo 03.
Rajagiriya
Telephone: (+94) 11- 2356444	DFCC Bank
Fax: (+94) 11- 2440396	No. 73/5,
Email: registrars@cse.lk	Galle Road,
	Colombo 03.
External Auditors
Ernst & Young,	MCB Bank
Rotunda Towers, No.109, Galle Road,	No. 8, Leyden Bastian Road,
P.O. Box 101, Colombo 03	Colombo 01.
Telephone: (+94) 11-2463500
Fax: (+94) 11-7687869
	Corporate Memberships and Associations
	The Finance House Association of Sri Lanka
Subsidiary Company	Leasing Association of Sri Lanka
Vallibel Properties Limited	The Ombudsman Sri Lanka (Guarantee) Limited
	The Ceylon Chamber of Commerce
	Mercantile Cricket Association

Vallibel Finance PLC Interim Financial Statements for the Period ended 30th September 2025

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