COSE:BRR.N0000 Income Statement

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

Millions LKR. Fiscal year is Apr - Mar.

Fiscal Year	FY 2026	FY 2025	FY 2024	FY 2023	FY 2022
Period Ending	Mar '26 Mar 31, 2026	Mar '25 Mar 31, 2025	Mar '24 Mar 31, 2024	Mar '23 Mar 31, 2023	Mar '22 Mar 31, 2022
Revenue	135.6	139.55	115.92	98.57	51.9
Revenue Growth (YoY)	-2.83%	20.39%	17.59%	89.92%	446.41%
Cost of Revenue	23.95	28.7	24.49	21.69	10.65
Gross Profit	111.65	110.85	91.43	76.88	41.25
Selling, General & Admin	100.61	90.77	76.15	61.47	45.39
Operating Expenses	100.61	90.77	76.15	61.47	45.39
Operating Income	11.04	20.08	15.28	15.41	-4.14
Interest & Investment Income	-	12.19	16.88	10.15	3.93
Currency Exchange Gain (Loss)	-	0.04	-0.03	0.51	1.47
Other Non Operating Income (Expenses)	10.66	-0	-0	0.01	0.01
EBT Excluding Unusual Items	21.7	32.32	32.13	26.09	1.28
Gain (Loss) on Sale of Assets	-	-0.08	0.1	-	-
Other Unusual Items	-	-1.76	-	-	-
Pretax Income	21.7	30.47	32.31	26.09	1.28
Income Tax Expense	6.59	9.03	10.23	9.62	0.45
Net Income	15.11	21.45	22.08	16.47	0.82
Net Income to Common	15.11	21.45	22.08	16.47	0.82
Net Income Growth	-29.55%	-2.89%	34.06%	1905.02%	-
Shares Outstanding (Basic)	54	54	54	54	54
Shares Outstanding (Diluted)	54	54	54	54	54
Shares Change (YoY)	0.43%	-	-	-	-
EPS (Basic)	0.28	0.40	0.41	0.31	0.02
EPS (Diluted)	0.28	0.40	0.41	0.31	0.02
EPS Growth	-29.85%	-2.89%	34.06%	1905.11%	-
Free Cash Flow	16.46	8.81	14.69	17.49	-4.99
Free Cash Flow Per Share	0.30	0.16	0.27	0.33	-0.09
Dividend Per Share	-	0.300	0.300	0.200	-
Dividend Growth	-	-	50.00%	-	-
Gross Margin	82.34%	79.44%	78.87%	77.99%	79.48%
Operating Margin	8.14%	14.39%	13.18%	15.64%	-7.97%
Profit Margin	11.14%	15.37%	19.05%	16.71%	1.58%
Free Cash Flow Margin	12.14%	6.31%	12.67%	17.75%	-9.61%
EBITDA	23.43	29.07	23.92	23.6	3.04
EBITDA Margin	17.28%	20.83%	20.64%	23.94%	5.85%
D&A For EBITDA	12.39	8.98	8.64	8.18	7.18
EBIT	11.04	20.08	15.28	15.41	-4.14
EBIT Margin	8.14%	14.39%	13.18%	15.64%	-7.97%
Effective Tax Rate	30.36%	29.63%	31.66%	36.86%	35.59%

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