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

COSE:BLUE.N0000 Income Statement

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

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Dec 31, 2025	Mar 31, 2025	Mar 31, 2024	Mar 31, 2023	Mar 31, 2022	Mar 31, 2021
Revenue	34.52	28.5	21.47	43.26	28.12	148.44
Revenue Growth (YoY)	20.39%	32.74%	-50.37%	53.84%	-81.06%	289.51%
Cost of Revenue	21.96	25.49	13.38	33.37	23.58	117.86
Gross Profit	12.57	3.01	8.08	9.88	4.54	30.58
Selling, General & Admin	36	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	35.84	38.35	129.45	35.7	49.09	30.06
Operating Income	-23.27	-35.34	-121.37	-25.82	-44.55	0.53
Interest Expense	-5.56	-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	-28.83	-41.24	-138.68	-30.21	-46.38	-1.48
Other Unusual Items	-	-	-	-	0.04	0.09
Pretax Income	-28.83	-41.24	-138.68	-30.21	-46.34	-1.39
Income Tax Expense	-	-	-	-12.46	-4.81	0.41
Net Income	-28.83	-41.24	-138.68	-17.75	-41.53	-1.8
Net Income to Common	-28.83	-41.24	-138.68	-17.75	-41.53	-1.8
Shares Outstanding (Basic)	1,337	1,031	926	489	401	401
Shares Outstanding (Diluted)	1,337	1,031	926	489	401	401
Shares Change (YoY)	45.81%	11.40%	89.17%	21.93%	-	-
EPS (Basic)	-0.02	-0.04	-0.15	-0.04	-0.10	-0.00
EPS (Diluted)	-0.02	-0.04	-0.15	-0.04	-0.10	-0.00
Free Cash Flow	-1.34	-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	36.41%	10.55%	37.66%	22.85%	16.13%	20.60%
Operating Margin	-67.41%	-124.01%	-565.34%	-59.68%	-158.44%	0.36%
Profit Margin	-83.52%	-144.72%	-645.99%	-41.05%	-147.69%	-1.21%
Free Cash Flow Margin	-3.88%	-14.75%	-686.28%	-46.10%	-53.69%	12.25%
EBITDA	-17.38	-29.25	-115.92	-23.16	-42.11	2.96
EBITDA Margin	-50.34%	-102.63%	-	-53.54%	-149.75%	2.00%
D&A For EBITDA	5.89	6.09	5.44	2.66	2.44	2.43
EBIT	-23.27	-35.34	-121.37	-25.82	-44.55	0.53
EBIT Margin	-67.41%	-124.01%	-	-59.68%	-158.44%	0.36%

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