The responsibility of the Directors in relation to the Financial Statements of the Group and the Company is set out in the following statement. The responsibility of the Independent Auditors in relation to the Financial Statements, prepared in accordance with the provisions of the Companies Act, No. 07 of 2007 (“the Act”), is set out in the Independent Auditor's Report on Independent Auditors Report.

The Financial Statements comprise the:

• Statements of Income and Other Comprehensive Income, which present a true and fair view of the results of the Group and the Company for the year ended 31 March 2025; and
• Statement of Financial Position, which present a true and fair view of the state of affairs of the Group and the Company as at 31 March 2025, which comply with the requirements of the Act.

The Directors have ensured that, in preparing these Financial Statements:

• appropriate accounting policies have been selected and applied in a consistent manner and material departures, if any, have been disclosed and explained;
• all applicable Sri Lanka Accounting Standards (LKASs/SLFRSs) adopted by the Institute of Chartered Accountants of Sri Lanka, as relevant, have been followed; and
• judgements and estimates have been made which are reasonable and prudent.

The Directors have also ensured that the Company and its subsidiaries have adequate resources to continue in operation to justify applying the going concern basis in preparing these Financial Statements.

Further, the Directors have as part of their responsibility ensured that the Company and its subsidiaries maintains sufficient accounting records to disclose, with reasonable accuracy the financial position of the Group and the Company, and to ensure that the Financial Statements presented comply with the requirements of the Act.

The Directors have also taken reasonable steps to safeguard the assets of the Company and its subsidiaries and in this regard to give proper consideration to the establishment of appropriate internal control systems with a view to preventing and detecting fraud and other irregularities.

The management and the Directors of the Company and its subsidiaries meet periodically with the independent statutory auditors to review the manner in which the auditors are performing their responsibilities, and to discuss auditing, internal control and financial reporting issues. To ensure complete independence, the independent statutory auditors have full and free access to the members of the Board to discuss any matter.

The Directors have ensured that the independent statutory auditors have been provided with every opportunity to take whatever steps and undertake whatever inspections that may be considered to be appropriate to enable them to give an independent audit opinion.

The Directors are of the view that they have discharged their responsibilities as set out in this statement.

Compliance report

The Directors confirm that to the best of their knowledge, all taxes, duties and levies payable by the Company and its subsidiaries, all contributions, levies and taxes payable on behalf of and in respect of the employees of the Company and its subsidiaries, and all other known statutory dues as were due and payable by the Company and its subsidiaries as at the date of the statement of financial position have been paid, or where relevant provided for.

By Order of the Board

Corporate Services (Private) Limited
Secretaries

05 June 2025
Colombo