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	Dec '25 Dec 31, 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	71.03	62.93	29.26	55.03	43.69	35.4
Revenue Growth (YoY)	141.50%	115.09%	-46.84%	25.95%	23.43%	-91.20%
Gross Profit	71.03	62.93	29.26	55.03	43.69	35.4
Selling, General & Admin	84.64	74.51	49.02	25.27	18.06	8.43
Other Operating Expenses	-9	-	-	-	-0.01	-
Operating Expenses	75.64	74.51	49.02	25.27	18.05	8.43
Operating Income	-4.61	-11.58	-19.76	29.76	25.64	26.97
Interest Expense	-7.96	-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	-12.62	-26.59	-26.82	26.99	25.59	29.45
Gain (Loss) on Sale of Investments	-15.76	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	18.93	37.29	25.68	153.61	230.85	217.79
Income Tax Expense	8.67	9.43	6.66	5.82	-4.51	-0.05
Earnings From Continuing Operations	10.26	27.86	19.02	147.79	235.36	217.83
Earnings From Discontinued Operations	-	-	-	-	-6.35	-100.63
Net Income	10.26	27.86	19.02	147.79	229.01	117.2
Net Income to Common	10.26	27.86	19.02	147.79	229.01	117.2
Net Income Growth	-81.91%	46.49%	-87.13%	-35.47%	95.40%	-33.98%
Shares Outstanding (Basic)	3,815	3,749	3,749	3,749	3,749	3,437
Shares Outstanding (Diluted)	3,815	3,749	3,749	3,749	3,749	3,437
Shares Change (YoY)	26.21%	-	-	-	9.09%	14.58%
EPS (Basic)	0.00	0.01	0.01	0.04	0.06	0.03
EPS (Diluted)	0.00	0.01	0.01	0.04	0.06	0.03
EPS Growth	-85.67%	46.51%	-87.13%	-35.47%	79.12%	-42.38%
Free Cash Flow	-1.99	-13.12	-8.82	61.57	26.97	-38.97
Free Cash Flow Per Share	-0.00	-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	-6.49%	-18.40%	-67.55%	54.08%	58.68%	76.18%
Profit Margin	14.44%	44.28%	65.02%	268.55%	524.14%	331.07%
Free Cash Flow Margin	-2.80%	-20.86%	-30.16%	111.88%	61.72%	-110.09%
EBITDA	-0.02	-5.97	-13.6	35.53	29.74	31.63
EBITDA Margin	-0.03%	-9.49%	-46.50%	64.57%	68.06%	89.34%
D&A For EBITDA	4.59	5.61	6.16	5.77	4.1	4.66
EBIT	-4.61	-11.58	-19.76	29.76	25.64	26.97
EBIT Margin	-6.49%	-18.40%	-67.55%	54.08%	58.68%	76.18%
Effective Tax Rate	45.82%	25.28%	25.93%	3.79%	-	-

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