Commercial Development Company PLC (COSE:COMD.N0000)

COSE:COMD.N0000 Statistics

Total Valuation

COSE:COMD.N0000 has a market cap or net worth of LKR 3.59 billion. The enterprise value is 2.60 billion.

Market Cap	3.59B
Enterprise Value	2.60B

Important Dates

The last earnings date was Friday, February 20, 2026.

Earnings Date	Feb 20, 2026
Ex-Dividend Date	Mar 31, 2026

Share Statistics

COSE:COMD.N0000 has 12.00 million shares outstanding. The number of shares has decreased by -0.01% in one year.

Current Share Class	12.00M
Shares Outstanding	12.00M
Shares Change (YoY)	-0.01%
Shares Change (QoQ)	+0.05%
Owned by Insiders (%)	5.43%
Owned by Institutions (%)	n/a
Float	464,679

Valuation Ratios

The trailing PE ratio is 8.52.

PE Ratio	8.52
Forward PE	n/a
PS Ratio	4.40
PB Ratio	0.81
P/TBV Ratio	0.81
P/FCF Ratio	36.63
P/OCF Ratio	21.26
PEG Ratio	n/a

Enterprise Valuation

The stock's EV/EBITDA ratio is 7.60, with an EV/FCF ratio of 26.49.

EV / Earnings	6.16
EV / Sales	3.18
EV / EBITDA	7.60
EV / EBIT	8.29
EV / FCF	26.49

Financial Position

The company has a current ratio of 11.21, with a Debt / Equity ratio of 0.01.

Current Ratio	11.21
Quick Ratio	11.21
Debt / Equity	0.01
Debt / EBITDA	0.19
Debt / FCF	0.68
Interest Coverage	29.31

Financial Efficiency

Return on equity (ROE) is 9.83% and return on invested capital (ROIC) is 7.36%.

Return on Equity (ROE)	9.83%
Return on Assets (ROA)	3.83%
Return on Invested Capital (ROIC)	7.36%
Return on Capital Employed (ROCE)	6.01%
Weighted Average Cost of Capital (WACC)	7.06%
Revenue Per Employee	4.36M
Profits Per Employee	2.25M
Employee Count	187
Asset Turnover	0.16
Inventory Turnover	n/a

Taxes

In the past 12 months, COSE:COMD.N0000 has paid 131.95 million in taxes.

Income Tax	131.95M
Effective Tax Rate	23.84%

Stock Price Statistics

The stock price has increased by +116.42% in the last 52 weeks. The beta is 0.49, so COSE:COMD.N0000's price volatility has been lower than the market average.

Beta (5Y)	0.49
52-Week Price Change	+116.42%
50-Day Moving Average	310.83
200-Day Moving Average	244.93
Relative Strength Index (RSI)	38.95
Average Volume (20 Days)	n/a

Short Selling Information

Short Interest	n/a
Short Previous Month	n/a
Short % of Shares Out	n/a
Short % of Float	n/a
Short Ratio (days to cover)	n/a

Income Statement

In the last 12 months, COSE:COMD.N0000 had revenue of LKR 815.91 million and earned 421.54 million in profits. Earnings per share was 35.13.

Revenue	815.91M
Gross Profit	375.20M
Operating Income	313.34M
Pretax Income	553.48M
Net Income	421.54M
EBITDA	341.87M
EBIT	313.34M
Earnings Per Share (EPS)	35.13

Balance Sheet

The company has 1.06 billion in cash and 66.35 million in debt, with a net cash position of 993.39 million or 82.78 per share.

Cash & Cash Equivalents	1.06B
Total Debt	66.35M
Net Cash	993.39M
Net Cash Per Share	82.78
Equity (Book Value)	4.46B
Book Value Per Share	371.21
Working Capital	1.08B

Cash Flow

In the last 12 months, operating cash flow was 168.90 million and capital expenditures -70.86 million, giving a free cash flow of 98.04 million.

Operating Cash Flow	168.90M
Capital Expenditures	-70.86M
Free Cash Flow	98.04M
FCF Per Share	8.17

Margins

Gross margin is 45.99%, with operating and profit margins of 38.40% and 51.66%.

Gross Margin	45.99%
Operating Margin	38.40%
Pretax Margin	67.84%
Profit Margin	51.66%
EBITDA Margin	41.90%
EBIT Margin	38.40%
FCF Margin	12.02%

Dividends & Yields

This stock pays an annual dividend of 7.00, which amounts to a dividend yield of 2.36%.

Dividend Per Share	7.00
Dividend Yield	2.36%
Dividend Growth (YoY)	n/a
Years of Dividend Growth	n/a
Payout Ratio	19.79%
Buyback Yield	0.01%
Shareholder Yield	2.37%
Earnings Yield	11.74%
FCF Yield	2.73%

Fair Value

There are several formulas that can be used to estimate the intrinsic value of a stock.

Lynch Fair Value
Lynch Upside
Graham Number
Graham Upside

Stock Splits

This stock does not have any record of stock splits.

Last Split Date	n/a
Split Type	n/a
Split Ratio	n/a

Scores

Altman Z-Score	n/a
Piotroski F-Score	4