Citizens Development Business Finance PLC (COSE: CDB.X0000)

COSE: CDB.X0000 Income Statement

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

Fiscal Year	TTM	FY 2024	FY 2023	FY 2022	FY 2021	FY 2020
Period Ending	Dec 31, 2024	Mar 31, 2024	Mar 31, 2023	Mar 31, 2022	Mar 31, 2021	Mar 31, 2020
Interest and Dividend Income	23,422	22,220	20,133	15,194	14,877	15,637
Total Interest Expense	11,952	13,249	12,685	6,259	7,390	9,106
Net Interest Income	11,470	8,971	7,448	8,936	7,487	6,530
Commissions and Fees	265.92	240.5	242.02	311.13	406.23	500
Other Revenue	261.85	261.85	202.3	154.41	71	-8.42
Revenue Before Loan Losses	11,998	9,473	7,893	9,401	7,965	7,022
Provision for Loan Losses	-43.04	715.32	549.74	1,107	1,422	1,553
Revenue	12,041	8,758	7,343	8,294	6,543	5,469
Revenue Growth (YoY)	67.01%	19.27%	-11.46%	26.75%	19.63%	3.89%
Salaries & Employee Benefits	2,406	1,940	1,807	1,773	1,402	1,651
Cost of Services Provided	3,563	3,213	3,031	2,418	2,213	2,214
Other Operating Expenses	1,962	632.63	-31.47	152.25	188.96	-700.7
Total Operating Expenses	7,931	5,786	4,806	4,343	3,805	3,165
Operating Income	4,109	2,972	2,537	3,951	2,739	2,304
Currency Exchange Gain (Loss)	-93.77	-93.77	-173.73	215.2	-341.96	-711.24
EBT Excluding Unusual Items	4,879	2,879	2,364	4,166	2,397	1,593
Impairment of Goodwill	-25.6	-25.6	-111.26	-87.69	-	-
Other Unusual Items	836.83	836.83	373.43	1,108	1,029	674.78
Pretax Income	5,706	3,706	2,494	5,268	3,467	2,272
Income Tax Expense	1,789	1,191	867.34	1,656	910	434.87
Earnings From Continuing Ops.	3,918	2,516	1,627	3,612	2,557	1,837
Net Income	3,918	2,516	1,627	3,612	2,557	1,837
Net Income to Common	3,918	2,516	1,627	3,612	2,557	1,837
Net Income Growth	152.33%	54.62%	-54.96%	41.26%	39.19%	2.16%
Shares Outstanding (Basic)	71	70	70	70	70	70
Shares Outstanding (Diluted)	73	73	72	71	71	70
Shares Change (YoY)	0.39%	1.66%	1.33%	-	1.21%	25.11%
EPS (Basic)	55.51	35.95	23.29	51.75	36.64	26.32
EPS (Diluted)	53.84	34.57	22.73	51.14	36.20	26.32
EPS Growth	151.34%	52.09%	-55.55%	41.27%	37.53%	-18.35%
Free Cash Flow	-1,044	2,181	3,939	4,752	1,276	-2,010
Free Cash Flow Per Share	-14.35	29.98	55.03	67.28	18.07	-28.80
Dividend Per Share	12.000	7.000	5.000	3.750	7.500	-
Dividend Growth	140.00%	40.00%	33.33%	-50.00%	-	-
Operating Margin	34.13%	33.94%	34.55%	47.64%	41.85%	42.13%
Profit Margin	32.54%	28.72%	22.16%	43.55%	39.08%	33.59%
Free Cash Flow Margin	-8.67%	24.91%	53.64%	57.30%	19.51%	-36.75%
Effective Tax Rate	31.34%	32.13%	34.77%	31.43%	26.25%	19.14%
Revenue as Reported	25,985	23,894	21,561	17,572	16,623	17,363

Source: S&P Capital IQ. Financial Services template. Financial Sources.