COSE:BRR.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	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	129.55	139.55	115.92	98.57	51.9	9.5
Revenue Growth (YoY)	-6.17%	20.39%	17.59%	89.92%	446.41%	-84.21%
Cost of Revenue	24.65	28.7	24.49	21.69	10.65	3.3
Gross Profit	104.9	110.85	91.43	76.88	41.25	6.2
Selling, General & Admin	98.94	90.77	76.15	61.47	45.39	39.27
Operating Expenses	98.94	90.77	76.15	61.47	45.39	39.27
Operating Income	5.96	20.08	15.28	15.41	-4.14	-33.07
Interest & Investment Income	11.8	12.19	16.88	10.15	3.93	6.83
Currency Exchange Gain (Loss)	0.04	0.04	-0.03	0.51	1.47	0.05
Other Non Operating Income (Expenses)	-0.15	-0	-0	0.01	0.01	0
EBT Excluding Unusual Items	17.65	32.32	32.13	26.09	1.28	-26.19
Gain (Loss) on Sale of Assets	-0.08	-0.08	0.1	-	-	-
Other Unusual Items	-1.76	-1.76	-	-	-	-
Pretax Income	15.81	30.47	32.31	26.09	1.28	-26.19
Income Tax Expense	4.42	9.03	10.23	9.62	0.45	-2.88
Net Income	11.38	21.45	22.08	16.47	0.82	-23.31
Net Income to Common	11.38	21.45	22.08	16.47	0.82	-23.31
Net Income Growth	-53.20%	-2.89%	34.06%	1905.02%	-	-
Shares Outstanding (Basic)	49	54	54	54	54	54
Shares Outstanding (Diluted)	49	54	54	54	54	54
EPS (Basic)	0.23	0.40	0.41	0.31	0.02	-0.43
EPS (Diluted)	0.23	0.40	0.41	0.31	0.02	-0.43
EPS Growth	-49.05%	-2.89%	34.06%	1905.11%	-	-
Free Cash Flow	8.41	8.81	14.69	17.49	-4.99	-21.45
Free Cash Flow Per Share	0.17	0.16	0.27	0.33	-0.09	-0.40
Dividend Per Share	0.300	0.300	0.300	0.200	-	-
Dividend Growth	-	-	50.00%	-	-	-
Gross Margin	80.97%	79.44%	78.87%	77.99%	79.48%	65.25%
Operating Margin	4.60%	14.39%	13.18%	15.64%	-7.97%	-348.18%
Profit Margin	8.79%	15.37%	19.05%	16.71%	1.58%	-245.42%
Free Cash Flow Margin	6.49%	6.31%	12.67%	17.75%	-9.61%	-225.80%
EBITDA	17.98	29.07	23.92	23.6	3.04	-25.3
EBITDA Margin	13.88%	20.83%	20.64%	23.94%	5.85%	-266.34%
D&A For EBITDA	12.03	8.98	8.64	8.18	7.18	7.77
EBIT	5.96	20.08	15.28	15.41	-4.14	-33.07
EBIT Margin	4.60%	14.39%	13.18%	15.64%	-7.97%	-
Effective Tax Rate	27.99%	29.63%	31.66%	36.86%	35.59%	-

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