COSE:DIST.N0000 Ratios and Metrics

Market cap in millions LKR. Fiscal year is April - March.

Millions LKR. Fiscal year is Apr - Mar.

Fiscal Year	Current	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Feb '26 Feb 25, 2026	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
Market Capitalization	275,080	167,440	123,740	90,160	62,560	91,540
Market Cap Growth	54.92%	35.32%	37.24%	44.12%	-31.66%	53.08%
Enterprise Value	271,307	166,001	123,420	84,124	64,282	93,856
Last Close Price	59.80	35.02	23.74	14.75	8.77	11.25
PE Ratio	18.07	11.41	8.63	4.79	7.83	12.60
Forward PE	-	7.68	7.37	4.56	7.71	8.69
PS Ratio	5.09	3.21	2.68	1.58	1.89	3.13
PB Ratio	14.45	11.81	11.63	7.36	9.82	10.08
P/TBV Ratio	14.58	11.76	11.87	7.36	9.82	10.08
P/FCF Ratio	14.09	9.57	6.99	13.06	5.13	7.70
P/OCF Ratio	12.95	9.38	6.97	12.78	5.10	7.66
EV/Sales Ratio	5.02	3.19	2.67	1.48	1.94	3.21
EV/EBITDA Ratio	9.47	6.26	5.27	2.79	4.80	7.48
EV/EBIT Ratio	9.96	6.54	5.40	2.84	4.98	7.78
EV/FCF Ratio	13.89	9.48	6.98	12.19	5.27	7.90
Debt / Equity Ratio	0.13	0.14	0.33	0.10	0.26	0.19
Debt / EBITDA Ratio	0.09	0.07	0.15	0.04	0.12	0.13
Debt / FCF Ratio	0.13	0.12	0.20	0.18	0.14	0.14
Net Debt / Equity Ratio	-0.20	-0.14	0.27	-0.02	-0.82	-0.04
Net Debt / EBITDA Ratio	-0.13	-0.07	0.12	-0.01	-0.39	-0.02
Net Debt / FCF Ratio	-0.19	-0.11	0.16	-0.04	-0.43	-0.03
Asset Turnover	1.33	1.47	1.50	2.08	1.38	1.33
Inventory Turnover	2.42	2.54	2.78	4.74	4.42	3.32
Quick Ratio	0.89	0.67	0.47	0.74	0.75	0.64
Current Ratio	1.30	1.25	1.10	1.47	1.09	1.34
Return on Equity (ROE)	84.09%	118.23%	125.28%	202.40%	103.35%	90.98%
Return on Assets (ROA)	41.88%	44.70%	46.19%	67.69%	33.62%	34.30%
Return on Invested Capital (ROIC)	96.89%	110.88%	108.14%	272.63%	157.46%	65.13%
Return on Capital Employed (ROCE)	116.30%	146.00%	173.70%	203.90%	139.10%	98.30%
Earnings Yield	5.52%	8.76%	11.59%	20.90%	12.77%	7.94%
FCF Yield	7.10%	10.46%	14.30%	7.66%	19.50%	12.98%
Dividend Yield	5.00%	8.57%	11.92%	26.78%	17.79%	9.96%
Payout Ratio	95.27%	84.60%	124.37%	70.74%	89.79%	61.39%
Buyback Yield / Dilution	0.17%	-	-	-	-	-
Total Shareholder Return	5.17%	8.57%	11.92%	26.78%	17.79%	9.96%

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