Blue Diamonds Jewellery Worldwide PLC (COSE:BLUE.N0000)

COSE:BLUE.N0000 Income Statement

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

Fiscal Year	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Mar 31, 2025	Mar 31, 2024	Mar 31, 2023	Mar 31, 2022	Mar 31, 2021
Revenue	28.5	21.49	43.26	28.12	148.44
Revenue Growth (YoY)	32.61%	-50.32%	53.84%	-81.06%	289.51%
Cost of Revenue	25.49	20.38	33.37	23.58	117.86
Gross Profit	3.01	1.11	9.88	4.54	30.58
Selling, General & Admin	45.48	89.41	37.33	51.08	30.11
Other Operating Expenses	-7.13	-0.31	-1.63	-1.99	-0.06
Operating Expenses	38.35	89.1	35.7	49.09	30.06
Operating Income	-35.34	-87.98	-25.82	-44.55	0.53
Interest Expense	-5.9	-4.32	-4.4	-1.83	-2.02
Interest & Investment Income	-	4.06	0	0	0.02
Other Non Operating Income (Expenses)	-0	-0	-	-	-
EBT Excluding Unusual Items	-41.24	-88.24	-30.21	-46.38	-1.48
Other Unusual Items	-	-	-	0.04	0.09
Pretax Income	-41.24	-88.24	-30.21	-46.34	-1.39
Income Tax Expense	-	-	-12.46	-4.81	0.41
Net Income	-41.24	-88.24	-17.75	-41.53	-1.8
Net Income to Common	-41.24	-88.24	-17.75	-41.53	-1.8
Shares Outstanding (Basic)	1,031	882	489	401	401
Shares Outstanding (Diluted)	1,031	882	489	401	401
Shares Change (YoY)	16.84%	80.36%	21.93%	-	-
EPS (Basic)	-0.04	-0.10	-0.04	-0.10	-0.00
EPS (Diluted)	-0.04	-0.10	-0.04	-0.10	-0.00
Free Cash Flow	-4.2	-148.09	-19.94	-15.1	18.18
Free Cash Flow Per Share	-0.00	-0.17	-0.04	-0.04	0.04
Gross Margin	10.55%	5.17%	22.85%	16.13%	20.60%
Operating Margin	-124.01%	-409.41%	-59.68%	-158.44%	0.36%
Profit Margin	-144.72%	-410.61%	-41.05%	-147.69%	-1.21%
Free Cash Flow Margin	-14.75%	-689.13%	-46.10%	-53.69%	12.25%
EBITDA	-29.25	-82.55	-23.16	-42.11	2.96
EBITDA Margin	-102.63%	-	-53.54%	-149.75%	2.00%
D&A For EBITDA	6.09	5.43	2.66	2.44	2.43
EBIT	-35.34	-87.98	-25.82	-44.55	0.53
EBIT Margin	-124.01%	-	-59.68%	-158.44%	0.36%

Updated Aug 22, 2024. Source: S&P Global Market Intelligence. Standard template. Financial Sources.