COSE:ASPH.N0000 Income Statement

Financials in millions LKR. Fiscal year is April - March.

Millions LKR. Fiscal year is Apr - Mar.

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Sep '25 Sep 30, 2025	Mar '25 Mar 31, 2025	Mar '24 Mar 31, 2024	Mar '23 Mar 31, 2023	Mar '22 Mar 31, 2022	Mar '21 Mar 31, 2021
Revenue	67.33	62.93	29.26	55.03	43.69	35.4
Revenue Growth (YoY)	130.81%	115.09%	-46.84%	25.95%	23.43%	-91.20%
Gross Profit	67.33	62.93	29.26	55.03	43.69	35.4
Selling, General & Admin	81.8	74.51	49.02	25.27	18.06	8.43
Other Operating Expenses	-9	-	-	-	-0.01	-
Operating Expenses	72.8	74.51	49.02	25.27	18.05	8.43
Operating Income	-5.48	-11.58	-19.76	29.76	25.64	26.97
Interest Expense	-11.15	-14.96	-7.01	-2.69	-0	-
Interest & Investment Income	-	-	-	-	-	2.48
Other Non Operating Income (Expenses)	-0.05	-0.05	-0.05	-0.08	-0.05	-0
EBT Excluding Unusual Items	-16.67	-26.59	-26.82	26.99	25.59	29.45
Gain (Loss) on Sale of Investments	24.16	16.57	21	-57.32	-	107.84
Gain (Loss) on Sale of Assets	0.13	0.13	-	-	-	-
Asset Writedown	47.18	47.18	31.51	183.93	205.26	80.5
Pretax Income	54.8	37.29	25.68	153.61	230.85	217.79
Income Tax Expense	10.53	9.43	6.66	5.82	-4.51	-0.05
Earnings From Continuing Operations	44.27	27.86	19.02	147.79	235.36	217.83
Earnings From Discontinued Operations	-	-	-	-	-6.35	-100.63
Net Income	44.27	27.86	19.02	147.79	229.01	117.2
Net Income to Common	44.27	27.86	19.02	147.79	229.01	117.2
Net Income Growth	266.90%	46.49%	-87.13%	-35.47%	95.40%	-33.98%
Shares Outstanding (Basic)	4,066	3,749	3,749	3,749	3,749	3,437
Shares Outstanding (Diluted)	4,066	3,749	3,749	3,749	3,749	3,437
Shares Change (YoY)	10.88%	-	-	-	9.09%	14.58%
EPS (Basic)	0.01	0.01	0.01	0.04	0.06	0.03
EPS (Diluted)	0.01	0.01	0.01	0.04	0.06	0.03
EPS Growth	230.95%	46.51%	-87.13%	-35.47%	79.12%	-42.38%
Free Cash Flow	-68.04	-13.12	-8.82	61.57	26.97	-38.97
Free Cash Flow Per Share	-0.02	-0.00	-0.00	0.02	0.01	-0.01
Gross Margin	100.00%	100.00%	100.00%	100.00%	100.00%	100.00%
Operating Margin	-8.13%	-18.40%	-67.55%	54.08%	58.68%	76.18%
Profit Margin	65.75%	44.28%	65.02%	268.55%	524.14%	331.07%
Free Cash Flow Margin	-101.06%	-20.86%	-30.16%	111.88%	61.72%	-110.09%
EBITDA	-0.42	-5.97	-13.6	35.53	29.74	31.63
EBITDA Margin	-0.63%	-9.49%	-46.50%	64.57%	68.06%	89.34%
D&A For EBITDA	5.06	5.61	6.16	5.77	4.1	4.66
EBIT	-5.48	-11.58	-19.76	29.76	25.64	26.97
EBIT Margin	-8.13%	-18.40%	-67.55%	54.08%	58.68%	76.18%
Effective Tax Rate	19.22%	25.28%	25.93%	3.79%	-	-

Source: S&P Global Market Intelligence. Standard template. Financial Sources.