Commercial Development Company PLC (COSE:COMD.N0000)

COSE:COMD.N0000 Ratios and Metrics

Market cap in millions LKR. Fiscal year is January - December.

Fiscal Year	Current	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	May 13, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Market Capitalization	3,726	3,336	1,692	1,341	1,146	1,632
Market Cap Growth	129.57%	97.16%	26.17%	17.02%	-29.78%	16.24%
Enterprise Value	2,832	2,064	641	481	450	1,022
Last Close Price	310.50	274.07	133.53	99.71	79.57	105.43
PE Ratio	9.06	7.91	2.90	4.56	5.11	4.07
PS Ratio	4.38	4.09	2.39	1.95	1.82	2.58
PB Ratio	0.84	0.75	0.41	0.37	0.34	0.49
P/TBV Ratio	0.84	0.75	0.41	0.37	0.34	0.49
P/FCF Ratio	-	34.03	9.86	13.15	8.00	5.60
P/OCF Ratio	36.33	19.75	9.83	13.15	6.56	5.15
EV/Sales Ratio	3.33	2.53	0.91	0.70	0.71	1.62
EV/EBITDA Ratio	8.57	6.39	2.61	2.03	1.53	2.98
EV/EBIT Ratio	9.50	6.61	2.64	2.17	1.67	3.33
EV/FCF Ratio	-90.38	21.05	3.73	4.72	3.14	3.50
Debt / Equity Ratio	0.01	0.02	0.01	0.02	0.03	0.01
Debt / EBITDA Ratio	0.19	0.19	0.13	0.26	0.27	0.06
Debt / FCF Ratio	-	0.68	0.20	0.68	0.59	0.07
Net Debt / Equity Ratio	-0.20	-0.22	-0.28	-0.26	-0.22	-0.20
Net Debt / EBITDA Ratio	-2.85	-3.08	-4.70	-3.90	-2.52	-1.90
Net Debt / FCF Ratio	28.53	-10.13	-6.74	-9.08	-5.17	-2.23
Asset Turnover	0.16	0.16	0.15	0.16	0.16	0.18
Quick Ratio	7.70	10.97	15.28	9.22	8.30	9.29
Current Ratio	7.70	11.21	15.58	9.39	8.46	9.52
Return on Equity (ROE)	9.57%	9.83%	15.05%	8.36%	6.65%	12.70%
Return on Assets (ROA)	3.60%	3.82%	3.29%	3.31%	4.30%	5.31%
Return on Invested Capital (ROIC)	6.48%	7.40%	6.03%	5.26%	5.64%	10.97%
Return on Capital Employed (ROCE)	5.70%	6.00%	5.00%	5.30%	6.80%	8.30%
Earnings Yield	11.04%	12.64%	34.43%	21.93%	19.58%	24.60%
FCF Yield	-0.84%	2.94%	10.14%	7.60%	12.50%	17.87%
Dividend Yield	2.13%	2.55%	5.24%	7.02%	8.80%	6.17%
Payout Ratio	20.30%	19.79%	14.38%	26.58%	36.97%	17.82%
Total Shareholder Return	2.12%	2.55%	5.24%	7.02%	8.80%	6.17%

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