COSE:BLUE.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	38.04	28.5	21.47	43.26	28.12	148.44
Revenue Growth (YoY)	64.31%	32.74%	-50.37%	53.84%	-81.06%	289.51%
Cost of Revenue	21.78	25.49	13.38	33.37	23.58	117.86
Gross Profit	16.26	3.01	8.08	9.88	4.54	30.58
Selling, General & Admin	39.67	45.48	143.22	37.33	51.08	30.11
Other Operating Expenses	-0.16	-7.13	-13.77	-1.63	-1.99	-0.06
Operating Expenses	39.51	38.35	129.45	35.7	49.09	30.06
Operating Income	-23.26	-35.34	-121.37	-25.82	-44.55	0.53
Interest Expense	-5.81	-5.9	-20.39	-4.4	-1.83	-2.02
Interest & Investment Income	-	-	4.06	0	0	0.02
Other Non Operating Income (Expenses)	-0	-0	-0.98	-	-	-
EBT Excluding Unusual Items	-29.07	-41.24	-138.68	-30.21	-46.38	-1.48
Other Unusual Items	-	-	-	-	0.04	0.09
Pretax Income	-29.07	-41.24	-138.68	-30.21	-46.34	-1.39
Income Tax Expense	-	-	-	-12.46	-4.81	0.41
Net Income	-29.07	-41.24	-138.68	-17.75	-41.53	-1.8
Net Income to Common	-29.07	-41.24	-138.68	-17.75	-41.53	-1.8
Shares Outstanding (Basic)	878	1,031	926	489	401	401
Shares Outstanding (Diluted)	878	1,031	926	489	401	401
Shares Change (YoY)	-6.95%	11.40%	89.17%	21.93%	-	-
EPS (Basic)	-0.03	-0.04	-0.15	-0.04	-0.10	-0.00
EPS (Diluted)	-0.03	-0.04	-0.15	-0.04	-0.10	-0.00
Free Cash Flow	-3.61	-4.2	-147.33	-19.94	-15.1	18.18
Free Cash Flow Per Share	-0.00	-0.00	-0.16	-0.04	-0.04	0.04
Gross Margin	42.74%	10.55%	37.66%	22.85%	16.13%	20.60%
Operating Margin	-61.14%	-124.01%	-565.34%	-59.68%	-158.44%	0.36%
Profit Margin	-76.41%	-144.72%	-645.99%	-41.05%	-147.69%	-1.21%
Free Cash Flow Margin	-9.48%	-14.75%	-686.28%	-46.10%	-53.69%	12.25%
EBITDA	-17.23	-29.25	-115.92	-23.16	-42.11	2.96
EBITDA Margin	-45.30%	-102.63%	-	-53.54%	-149.75%	2.00%
D&A For EBITDA	6.03	6.09	5.44	2.66	2.44	2.43
EBIT	-23.26	-35.34	-121.37	-25.82	-44.55	0.53
EBIT Margin	-61.14%	-124.01%	-	-59.68%	-158.44%	0.36%

Updated Sep 30, 2025. Source: S&P Global Market Intelligence. Standard template. Financial Sources.