LB Finance PLC STATEMENT OF COMPREHENSIVE INCOME % Income 3,156,672 2,524,756 25

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2 LB Finance PLC STATEMENT OF COMPREHENSIVE INCOME FOR THE 3 MONTHS ENDED VARIANCE % Rs.('000) Rs.('000) Income 3,156,672 2,524, Interest Income 2,925,663 2,316, Interest Expenses (1,781,907) (1,241,376) (44) Net Interest Income 1,143,756 1,075,381 6 Fee and Commission Income 163, ,391 (2) Net Fee and Commission Income 163, ,391 (2) Net gain/(loss) from trading 82 - Other Operating Income (net) 43,138 31, ,220 31, Total Operating Income 1,350,487 1,273,846 6 Impairment (Charges) / Reversal for loans and other losses (386,513) (140,946) (174) Net Operating Income 963,974 1,132,901 (15) Operating Expenses Personnel Expenses (309,786) (245,397) (26) Depreciation of Property & Equipment (72,769) (70,177) (4) Amortisation of Intangible Assets (1,760) (1,344) (31) Other Operating Expenses (243,391) (221,713) (10) Operating Profit before Value Added Tax on Financial Services 336, ,269 (43) Value Added Tax on Financial Services (25,064) (41,291) 39 Profit before Taxation 311, ,978 (44) Income Tax Expense (83,187) (178,374) 53 Profit after Taxation 228, ,604 (39) Other Comprehensive Income / (Expenses) Available for Sale Financial Assets Sri Lanka Government securities 5,001 - Equity Securities 14,434 4, ,435 4, Income Tax (Charge) / Credit Relating to Components of Other Comprehensive Income (5,442) (1,308) (316) Other Comprehensive Income, Net of Taxes 13,993 3, Total Comprehensive Income, Net of Taxes 242, ,968 (36) Earnings Per Share (Rs)

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4 LB Finance PLC STATEMENT OF CHANGES IN EQUITY Stated Capital Retained Earnings Statutory Reserve Investment Fund Reserve Available for Sale Reserve Rs.('000) Rs.('000) Rs.('000) Rs.('000) Rs.('000) Rs.('000) Balance as at 1 April ,282 2,852,402 1,193, ,801 4,065 5,328,601 Net profit for the period - 228, ,016 Other comprehensive income net of tax ,993 13,993 Transfer to Statutory Reserve - (45,603) 45, Transfer to Investment Fund Reserve - (73,264) - 73, Balance as at 30 June ,282 2,961,551 1,238, ,065 18,057 5,570,610 Balance as at 1 April ,282 2,075, , ,795 (60) 3,968,096 Net profit for the period - 374, ,604 Other comprehensive income net of tax ,363 3,363 Transfer to Statutory Reserve - (74,921) 74, Transfer to Investment Fund Reserve - (50,339) - 50, Balances as at 30 June ,282 2,324, , ,134 3,303 4,346,064 Total

5 LB Finance PLC CASH FLOW STATEMENT FOR THE 3 MONTHS ENDED Cash Flows From / (Used in) Operating Activities Rs.('000) Rs.('000) Profit before Income Tax Expense 330, ,650 Adjustments for Depreciation 72,769 70,177 Amortisation of Intangible Assets 1,760 1,344 Impairment provision 386, ,946 Interest cost on Finance Lease 874 1,234 Diminution/(Appreciation) in value of investments (19,486) (4,671) Loss/(Profit) on disposal of property & equipment (1,651) 6 Provision/(reversal) for Defined Benefit Plans 10,922 10,309 Dividend Received (279) (2,278) Notional Tax Credit on Interest on Treasury Bills (9,013) (5,155) Withholding Tax attributed to Fixed Deposit & professional fees (64) (3,024) Operating Profit before Working Capital Changes 772, ,538 (Increase)/Decrease in Loans and Advances (897,306) (1,760,111) (Increase)/Decrease in Lease Rentals Receivable & Stock out on hire (628,912) (590,045) (Increase)/Decrease in Other Financial Assets (2,629,184) (142,404) (Increase)/Decrease in Other Non Financial Assets (125,690) 295,236 Increase/(Decrease) in Amounts Due to Customers 2,500,153 4,223,497 Increase/(Decrease) in Other Financial Liabilities (95,514) (1,032) Increase/(Decrease) in Other Non Financial Liabilities (2,339) 438,630 Cash Generated from Operations (1,105,809) 3,230,308 Retirement Benefit Liabilities Paid (614) (346) Taxes Paid (163,232) (165,673) Net Cash From/(Used in) Operating Activities (1,269,654) 3,064,290 Cash Flows from / (Used in) Investing Activities Acquisition of Property, Plant & Equipment (59,355) (132,363) Acquisition of Intangible Assets (184) (46,755) Proceeds from Sales of Property, Plant & Equipment 3, Sale/(Purchase) of financial investments- available- for- sale (50,889) (178,171) Dividend Received 279 2,278 Net Cash Flows from/(used in) Investing Activities (106,801) (355,002) Cash Flows from / (Used in) Financing Activities Payment under Finance Lease Liabilities (2,942) (4,422) Net Cash Flow from Securitised Borrowings, Syndicated Loans and Other Bank Facilities 91,416 (1,560,186) Net Cash Flow from Debt Instruments Issued and Other borrowings (194,500) (179,091) Net Cash Flows from/(used in) Financing Activities (106,026) (1,743,699) Net Increase in Cash and Cash Equivalents (1,482,481) 965,589 Cash and Cash Equivalents at the beginning of the year 3,141, ,051 Cash and Cash Equivalents at the end of the period 1,658,699 1,435,640 CASH AND CASH EQUIVALENTS IN THE CASH FLOW STATEMENT Cash & Bank Balances 967, ,634 Money at call and short notice 1,367,063 1,744,369 Bank Overdrafts (675,655) (1,023,363) Total Cash and Cash Equivalents 1,658,699 1,435,640

6 LB Finance PLC SEGMENTAL ANALYSIS Lease & Stock out on Hire Loans & Receivables Others Total Rs.('000) Rs.('000) Rs.('000) Rs.('000) Rs.('000) Rs.('000) Rs.('000) Rs.('000) Interest 1,833,593 1,477, , , ,878 81,817 2,925,663 2,316,758 Fee Based Income & others 142,543 75,711 48,422 82,837 40,044 49, , ,998 Total Revenue 1,976,135 1,526, , , , ,243 3,156,672 2,524,756 Segmental Result 527, ,049 (63,829) 210,997 (1,923) 59, , ,275 Unallocated Expenses (131,161) (143,626) Profits from operations 330, ,650 Income Tax expenses (88,629) (179,682) Net profit for the period 242, ,968 Segment Asset 29,654,128 25,304,158 18,095,285 15,265,787 6,128,886 1,853,713 53,878,299 42,423,658 Unallocated Assets 2,607,507 2,691,488 Total Assets 56,485,806 45,115,146 Segment Liabilities 4,901,141 4,625,158 2,659,694 2,790,942 1,607,415 1,550,450 9,168,250 8,966,553 Unallocated Liabilities 41,746,946 31,802,531 Total Liabilities 50,915,196 40,769,083

7 EXPLANATORY NOTES 1. These Interim Financial Statement of the Company have been prepared in accordance with Sri Lanka Accounting Standards that came in effect from April 1, 2012 and comparatives (year 2012) too are reclassified and re-measured wherever necessary to conform to the current presentation. Further, these Interim Financial Statements have been prepared in complience with the requirements of Sri Lanka Accounting Standards - LKAS 34 on 'Interim Financial Reporting' & the accounting policies and methods of computation followed in preparing the above interim financial statements are the same as those disclosed in our Annual Report for the year ended 31st March There have been no material events occurring after the balance sheet date that require adjustments to or disclosure in the Financial Statements except the Board of Directors has declared a final dividend of Rs.6.50/- per share totaling to Rs.450 Million on 28th May The Commitment & Contingencies as at 30th June 2013 is Rs.816 Mn & as at 31st March 2013 is Rs.1,246Mn. For the three months ended 30th June, 2013 Information on Shares Share Price During the Quarter Highest Rs Lowest Rs Closing Rs No of Ordinary Share Issued As At 69,257,142 69,257,142 Information on Listed Debentures Debt Equity Ratio % % Quick Asset Ratio 15.62% 10.71% Interest Cover Interest Rate of Comparable Government Securities 11.45% 14.15% Market Price During Three Months Not Traded Not Traded Interest Yield As At Date of Last Trade Not Traded Not Traded Yield To Maturity of Trade Done Not Traded Not Traded Capital Adequacy SELECTED PERFORMANCE INDICATORS Checked by As At As At Core Capital to Risk Weighted Asset Ratio (Minimum 5%) 13.43% 12.44% Total Capital to Risk Weighted Asset Ratio (Minimum 10%) 14.76% 14.69% Capital Funds to Total Deposit Liabilities Ratio 13.51% 14.14% Profitability Return on Avg Shareholders' Funds -Annualized 17.76% 36.37% Return on Avg Assets (After Tax) -Annualized 1.75% 3.45% Asset Quality (Rs.'Mn) Non-Performing Accommodation 2,642 1,283 Total Accommodations 57,224 46,514 Net Total Accommodations (Net of Allowance for Impairment Losses) 55,518 45,549 Liquidity (Rs.'Mn) INFORMATION ON SHARES AND LISTED DEBENTURES For the Period Ended Required Minimum Amount of Liquid Asset 4,016 3,047 Available Amount of Liquid Asset 6,304 3,529 Required Minimum Amount of Government Securities 2,484 1,722 Available Amount of Government Securities 2,658 1,729

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