Beruwala Resorts 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	844.62	841.26	722.51	368.58	242.91	115.96
Revenue Growth (YoY)	-0.95%	16.44%	96.02%	51.74%	109.48%	-66.60%
Cost of Revenue	285.43	276.45	243.19	154.86	75.1	38.56
Gross Profit	559.18	564.8	479.32	213.72	167.81	77.39
Selling, General & Admin	420.45	388.11	354.52	271.87	188.84	178.08
Other Operating Expenses	-6.08	-6.08	-3.01	-4.73	-2.37	-2.49
Operating Expenses	414.37	382.03	351.51	267.14	186.47	175.59
Operating Income	144.81	182.78	127.81	-53.43	-18.66	-98.19
Interest Expense	-46.46	-54.69	-83.49	-121.81	-38.06	-38.93
Interest & Investment Income	3.44	0.81	1.7	11.52	3.48	1.6
Currency Exchange Gain (Loss)	-4.4	10.77	27.69	-47.64	-91.92	-9.45
Other Non Operating Income (Expenses)	-1.07	-1.07	-0.68	-0.35	-0.63	-0.25
EBT Excluding Unusual Items	96.33	138.6	73.03	-211.72	-145.79	-145.22
Gain (Loss) on Sale of Assets	-	-	4.56	-	0.08	0.06
Pretax Income	96.33	138.6	77.59	-211.72	-145.71	-145.16
Income Tax Expense	45.57	45.57	-99.64	81.6	-0.77	-3.99
Earnings From Continuing Operations	50.75	93.02	177.23	-293.32	-144.94	-141.17
Minority Interest in Earnings	5.34	4.44	5.1	9.01	5.26	4.86
Net Income	56.1	97.46	182.33	-284.32	-139.67	-136.31
Net Income to Common	56.1	97.46	182.33	-284.32	-139.67	-136.31
Net Income Growth	-79.14%	-46.54%	-	-	-	-
Shares Outstanding (Basic)	742	701	615	600	600	600
Shares Outstanding (Diluted)	742	701	615	600	600	600
Shares Change (YoY)	-0.10%	13.98%	2.43%	-	-	-
EPS (Basic)	0.08	0.14	0.30	-0.47	-0.23	-0.23
EPS (Diluted)	0.08	0.14	0.30	-0.47	-0.23	-0.23
EPS Growth	-79.12%	-53.10%	-	-	-	-
Free Cash Flow	41.56	42.22	-125.87	-67.98	-1.67	-42.73
Free Cash Flow Per Share	0.06	0.06	-0.20	-0.11	-0.00	-0.07
Dividend Per Share	0.100	0.100	-	-	-	-
Gross Margin	66.21%	67.14%	66.34%	57.98%	69.08%	66.75%
Operating Margin	17.14%	21.73%	17.69%	-14.49%	-7.68%	-84.68%
Profit Margin	6.64%	11.58%	25.24%	-77.14%	-57.50%	-117.56%
Free Cash Flow Margin	4.92%	5.02%	-17.42%	-18.45%	-0.69%	-36.85%
EBITDA	196.28	226.13	169.04	-13	24.53	-56.22
EBITDA Margin	23.24%	26.88%	23.40%	-3.53%	10.10%	-48.48%
D&A For EBITDA	51.47	43.35	41.23	40.42	43.19	41.98
EBIT	144.81	182.78	127.81	-53.43	-18.66	-98.19
EBIT Margin	17.14%	21.73%	17.69%	-14.49%	-7.68%	-84.68%
Effective Tax Rate	47.31%	32.88%	-	-	-	-

Updated Dec 31, 2025. Source: S&P Global Market Intelligence. Standard template. Financial Sources.