COSE:COMD.N0000 Income Statement

Financials in millions LKR. Fiscal year is January - December.

Millions LKR. Fiscal year is Jan - Dec.

Fiscal Year	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Dec '25 Dec 31, 2025	Dec '24 Dec 31, 2024	Dec '23 Dec 31, 2023	Dec '22 Dec 31, 2022	Dec '21 Dec 31, 2021
Revenue	815.91	708.26	687.51	631.13	632.29
Revenue Growth (YoY)	15.20%	3.02%	8.93%	-0.18%	38.99%
Cost of Revenue	440.71	414	420.76	324.61	292.38
Gross Profit	375.2	294.26	266.75	306.52	339.9
Selling, General & Admin	63.22	51.34	44.99	36.73	32.82
Other Operating Expenses	-1.37	-0.05	-0.15	-0.11	-0.08
Operating Expenses	61.85	51.29	44.84	36.62	32.75
Operating Income	313.34	242.98	221.91	269.9	307.16
Interest Expense	-10.69	-14.95	-18.91	-12.45	-3.64
Interest & Investment Income	104.61	121.5	143.58	77.84	34.98
Other Non Operating Income (Expenses)	-	-0.29	-0.32	-0.43	-0.37
EBT Excluding Unusual Items	407.26	349.24	346.25	334.85	338.13
Gain (Loss) on Sale of Assets	-	0.48	17.83	1.93	-
Asset Writedown	146.22	479.34	97.9	64.5	89.13
Pretax Income	553.48	829.06	461.98	401.29	427.27
Income Tax Expense	131.95	246.43	167.92	176.91	25.76
Net Income	421.54	582.62	294.06	224.38	401.51
Net Income to Common	421.54	582.62	294.06	224.38	401.51
Net Income Growth	-27.65%	98.13%	31.06%	-44.12%	227.54%
Shares Outstanding (Basic)	12	12	12	12	12
Shares Outstanding (Diluted)	12	12	12	12	12
Shares Change (YoY)	-0.01%	-	-	-	-
EPS (Basic)	35.13	48.55	24.50	18.70	33.46
EPS (Diluted)	35.13	48.55	24.50	18.70	33.46
EPS Growth	-27.64%	98.13%	31.06%	-44.12%	227.54%
Free Cash Flow	98.04	171.62	101.97	143.21	291.7
Free Cash Flow Per Share	8.17	14.30	8.50	11.94	24.31
Dividend Per Share	-	7.000	7.000	7.000	6.500
Dividend Growth	-	-	-	7.69%	18.18%
Gross Margin	45.98%	41.55%	38.80%	48.57%	53.76%
Operating Margin	38.40%	34.31%	32.28%	42.76%	48.58%
Profit Margin	51.66%	82.26%	42.77%	35.55%	63.50%
Free Cash Flow Margin	12.02%	24.23%	14.83%	22.69%	46.13%
EBITDA	341.87	246.02	237.47	293.67	342.69
EBITDA Margin	41.90%	34.74%	34.54%	46.53%	54.20%
D&A For EBITDA	28.52	3.04	15.56	23.77	35.54
EBIT	313.34	242.98	221.91	269.9	307.16
EBIT Margin	38.40%	34.31%	32.28%	42.76%	48.58%
Effective Tax Rate	23.84%	29.72%	36.35%	44.09%	6.03%

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