Waskaduwa Beach Resort 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	1,251	1,220	1,091	749.3	350.85	238.61
Revenue Growth (YoY)	2.17%	11.82%	45.62%	113.57%	47.04%	-61.72%
Cost of Revenue	425	418.09	410.41	295.45	111.06	50.58
Gross Profit	826.32	802.05	680.72	453.85	239.78	188.03
Selling, General & Admin	757.88	732.82	739.71	681.46	432.62	361.83
Other Operating Expenses	-4.14	-2.81	-2.7	-1.99	-8.94	-0.08
Operating Expenses	753.74	730.01	737.01	679.47	423.68	361.75
Operating Income	72.58	72.05	-56.28	-225.62	-183.89	-173.72
Interest Expense	-212.56	-243.59	-352.95	-508.41	-158.51	-166.5
Interest & Investment Income	1.51	2.34	2.48	3.6	2	6.44
Currency Exchange Gain (Loss)	-	-	-	-	0.06	0.01
Other Non Operating Income (Expenses)	-0.5	-0.5	-0.5	-0.5	-0.5	-0.5
EBT Excluding Unusual Items	-138.97	-169.7	-407.25	-730.93	-340.83	-334.27
Gain (Loss) on Sale of Assets	-	-	-	21.66	0.88	0.31
Pretax Income	-138.97	-169.7	-407.25	-709.28	-339.96	-333.96
Income Tax Expense	-0.91	-0.52	0.89	-1.11	0.57	1.26
Net Income	-138.06	-169.18	-408.14	-708.17	-340.53	-335.23
Net Income to Common	-138.06	-169.18	-408.14	-708.17	-340.53	-335.23
Shares Outstanding (Basic)	933	910	560	560	560	560
Shares Outstanding (Diluted)	933	910	560	560	560	560
Shares Change (YoY)	12.12%	62.63%	-	-	-	10.03%
EPS (Basic)	-0.15	-0.19	-0.73	-1.26	-0.61	-0.60
EPS (Diluted)	-0.15	-0.19	-0.73	-1.26	-0.61	-0.60
Free Cash Flow	85.5	-41.64	-317.17	-66.13	-37.43	-37.77
Free Cash Flow Per Share	0.09	-0.05	-0.57	-0.12	-0.07	-0.07
Gross Margin	66.04%	65.73%	62.39%	60.57%	68.34%	78.80%
Operating Margin	5.80%	5.91%	-5.16%	-30.11%	-52.41%	-72.80%
Profit Margin	-11.03%	-13.87%	-37.41%	-94.51%	-97.06%	-140.49%
Free Cash Flow Margin	6.83%	-3.41%	-29.07%	-8.83%	-10.67%	-15.83%
EBITDA	215.44	220.8	105.2	-56.32	-38.14	-29.99
EBITDA Margin	17.22%	18.10%	9.64%	-7.52%	-10.87%	-12.57%
D&A For EBITDA	142.86	148.76	161.48	169.3	145.76	143.73
EBIT	72.58	72.05	-56.28	-225.62	-183.89	-173.72
EBIT Margin	5.80%	5.91%	-5.16%	-30.11%	-52.41%	-72.80%
Advertising Expenses	-	17.06	11.52	16.41	3.63	2.42

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