Industrial Asphalts (Ceylon) PLC (COSE:ASPH.N0000)

COSE:ASPH.N0000 Statistics

Total Valuation

COSE:ASPH.N0000 has a market cap or net worth of LKR 1.50 billion. The enterprise value is 1.38 billion.

Market Cap	1.50B
Enterprise Value	1.38B

Important Dates

The last earnings date was Friday, November 7, 2025.

Earnings Date	Nov 7, 2025
Ex-Dividend Date	n/a

Share Statistics

COSE:ASPH.N0000 has 3.75 billion shares outstanding. The number of shares has increased by 10.88% in one year.

Current Share Class	3.75B
Shares Outstanding	3.75B
Shares Change (YoY)	+10.88%
Shares Change (QoQ)	-1.27%
Owned by Insiders (%)	62.88%
Owned by Institutions (%)	n/a
Float	1.12B

Valuation Ratios

The trailing PE ratio is 36.75.

PE Ratio	36.75
Forward PE	n/a
PS Ratio	22.28
PB Ratio	1.05
P/TBV Ratio	1.05
P/FCF Ratio	n/a
P/OCF Ratio	n/a
PEG Ratio	n/a

Enterprise Valuation

EV / Earnings	31.18
EV / Sales	20.50
EV / EBITDA	n/a
EV / EBIT	n/a
EV / FCF	-20.29

Financial Position

The company has a current ratio of 3.96, with a Debt / Equity ratio of 0.01.

Current Ratio	3.96
Quick Ratio	3.68
Debt / Equity	0.01
Debt / EBITDA	13.20
Debt / FCF	-0.22
Interest Coverage	-0.49

Financial Efficiency

Return on equity (ROE) is 3.14% and return on invested capital (ROIC) is -0.24%.

Return on Equity (ROE)	3.14%
Return on Assets (ROA)	-0.22%
Return on Invested Capital (ROIC)	-0.24%
Return on Capital Employed (ROCE)	-0.37%
Revenue Per Employee	11.22M
Profits Per Employee	7.38M
Employee Count	6
Asset Turnover	0.04
Inventory Turnover	n/a

Taxes

In the past 12 months, COSE:ASPH.N0000 has paid 10.53 million in taxes.

Income Tax	10.53M
Effective Tax Rate	19.22%

Stock Price Statistics

Beta (5Y)	0.64
52-Week Price Change	n/a
50-Day Moving Average	0.46
200-Day Moving Average	0.40
Relative Strength Index (RSI)	42.25
Average Volume (20 Days)	n/a

Short Selling Information

Short Interest	n/a
Short Previous Month	n/a
Short % of Shares Out	n/a
Short % of Float	n/a
Short Ratio (days to cover)	n/a

Income Statement

In the last 12 months, COSE:ASPH.N0000 had revenue of LKR 67.33 million and earned 44.27 million in profits. Earnings per share was 0.01.

Revenue	67.33M
Gross Profit	67.33M
Operating Income	-5.48M
Pretax Income	54.80M
Net Income	44.27M
EBITDA	-421,456
EBIT	-5.48M
Earnings Per Share (EPS)	0.01

Balance Sheet

The company has 134.30 million in cash and 14.92 million in debt, giving a net cash position of 119.38 million or 0.03 per share.

Cash & Cash Equivalents	134.30M
Total Debt	14.92M
Net Cash	119.38M
Net Cash Per Share	0.03
Equity (Book Value)	1.43B
Book Value Per Share	0.38
Working Capital	119.80M

Cash Flow

In the last 12 months, operating cash flow was -56.45 million and capital expenditures -11.59 million, giving a free cash flow of -68.04 million.

Operating Cash Flow	-56.45M
Capital Expenditures	-11.59M
Free Cash Flow	-68.04M
FCF Per Share	-0.02

Margins

Gross margin is 100.00%, with operating and profit margins of -8.13% and 65.75%.

Gross Margin	100.00%
Operating Margin	-8.13%
Pretax Margin	81.39%
Profit Margin	65.75%
EBITDA Margin	-0.63%
EBIT Margin	-8.13%
FCF Margin	n/a

Dividends & Yields

COSE:ASPH.N0000 does not appear to pay any dividends at this time.

Dividend Per Share	n/a
Dividend Yield	n/a
Dividend Growth (YoY)	n/a
Years of Dividend Growth	n/a
Payout Ratio	n/a
Buyback Yield	-10.88%
Shareholder Yield	-10.88%
Earnings Yield	2.95%
FCF Yield	-4.54%

Fair Value

There are several formulas that can be used to estimate the intrinsic value of a stock.

Lynch Fair Value
Lynch Upside
Graham Number
Graham Upside

Stock Splits

The last stock split was on May 22, 2020. It was a forward split with a ratio of 4500.

Last Split Date	May 22, 2020
Split Type	Forward
Split Ratio	4500

Scores

COSE:ASPH.N0000 has an Altman Z-Score of 10.94 and a Piotroski F-Score of 3.

Altman Z-Score	10.94
Piotroski F-Score	3