COSE:COMD.N0000 Income Statement

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

Millions LKR. Fiscal year is Jan - Dec.

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Mar '26 Mar 31, 2026	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	850.17	815.91	708.26	687.51	631.13	632.29
Revenue Growth (YoY)	19.43%	15.20%	3.02%	8.93%	-0.18%	38.99%
Cost of Revenue	484.74	440.71	414	420.76	324.61	292.38
Gross Profit	365.43	375.2	294.26	266.75	306.52	339.9
Selling, General & Admin	67.29	63.22	51.34	44.99	36.73	32.82
Other Operating Expenses	-0.03	-0.33	-0.05	-0.15	-0.11	-0.08
Operating Expenses	67.26	62.89	51.29	44.84	36.62	32.75
Operating Income	298.17	312.31	242.98	221.91	269.9	307.16
Interest Expense	-10.35	-10.35	-14.95	-18.91	-12.45	-3.64
Interest & Investment Income	105.12	105.64	121.5	143.58	77.84	34.98
Other Non Operating Income (Expenses)	-0.35	-0.35	-0.29	-0.32	-0.43	-0.37
EBT Excluding Unusual Items	392.6	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	146.22	479.34	97.9	64.5	89.13
Pretax Income	538.82	553.48	829.06	461.98	401.29	427.27
Income Tax Expense	127.6	131.95	246.43	167.92	176.91	25.76
Net Income	411.22	421.54	582.62	294.06	224.38	401.51
Net Income to Common	411.22	421.54	582.62	294.06	224.38	401.51
Net Income Growth	-29.24%	-27.65%	98.13%	31.06%	-44.12%	227.54%
Shares Outstanding (Basic)	12	12	12	12	12	12
Shares Outstanding (Diluted)	12	12	12	12	12	12
EPS (Basic)	34.27	35.13	48.55	24.50	18.70	33.46
EPS (Diluted)	34.27	35.13	48.55	24.50	18.70	33.46
EPS Growth	-29.25%	-27.65%	98.13%	31.06%	-44.12%	227.54%
Free Cash Flow	-31.34	98.04	171.62	101.97	143.21	291.7
Free Cash Flow Per Share	-2.61	8.17	14.30	8.50	11.94	24.31
Dividend Per Share	-	7.000	7.000	7.000	7.000	6.500
Dividend Growth	-	-	-	-	7.69%	18.18%
Gross Margin	42.98%	45.98%	41.55%	38.80%	48.57%	53.76%
Operating Margin	35.07%	38.28%	34.31%	32.28%	42.76%	48.58%
Profit Margin	48.37%	51.66%	82.26%	42.77%	35.55%	63.50%
Free Cash Flow Margin	-3.69%	12.02%	24.23%	14.83%	22.69%	46.13%
EBITDA	313.11	322.8	246.02	237.47	293.67	342.69
EBITDA Margin	36.83%	39.56%	34.74%	34.54%	46.53%	54.20%
D&A For EBITDA	14.94	10.49	3.04	15.56	23.77	35.54
EBIT	298.17	312.31	242.98	221.91	269.9	307.16
EBIT Margin	35.07%	38.28%	34.31%	32.28%	42.76%	48.58%
Effective Tax Rate	23.68%	23.84%	29.72%	36.35%	44.09%	6.03%

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