eChannelling PLC (COSE:ECL.N0000)

eChannelling Income Statement

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

Fiscal Year	TTM	FY 2024	FY 2023	FY 2022	FY 2021	FY 2020
Period Ending	Jun 30, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021	Dec 31, 2020
Revenue	264.23	255.9	271.19	221.54	193.25	130.06
Revenue Growth (YoY)	-0.59%	-5.64%	22.41%	14.64%	48.58%	-0.10%
Cost of Revenue	60.46	57.15	64.21	52.6	42.67	24.85
Gross Profit	203.77	198.75	206.98	168.94	150.58	105.21
Selling, General & Admin	187.73	185.8	191.7	126.82	95.34	83.23
Other Operating Expenses	-1.84	-3.07	-0.5	-0.27	-0.61	-0.98
Operating Expenses	185.88	182.72	191.2	126.56	94.73	82.26
Operating Income	17.89	16.03	15.78	42.38	55.85	22.96
Interest Expense	-0.58	-0.89	-0.38	-1.03	-0.92	-1.12
Interest & Investment Income	28.7	30.82	44.14	36.07	13.75	18.25
EBT Excluding Unusual Items	46.01	45.96	59.54	77.42	68.68	40.09
Gain (Loss) on Sale of Assets	0.01	0.01	-	-	0.01	0.06
Asset Writedown	-	-	-	2.1	-	-
Pretax Income	46.03	45.97	59.54	79.52	68.69	40.14
Income Tax Expense	13.87	14.02	15.72	14	15.32	10.14
Net Income	32.16	31.95	43.83	65.52	53.37	30
Net Income to Common	32.16	31.95	43.83	65.52	53.37	30
Net Income Growth	-17.93%	-27.11%	-33.11%	22.76%	77.89%	99.85%
Shares Outstanding (Basic)	123	122	122	122	122	122
Shares Outstanding (Diluted)	123	122	122	122	122	122
EPS (Basic)	0.26	0.26	0.36	0.54	0.44	0.25
EPS (Diluted)	0.26	0.26	0.36	0.54	0.44	0.25
EPS Growth	-17.98%	-27.11%	-33.11%	22.76%	77.89%	99.85%
Free Cash Flow	49.22	-4.93	2.77	-60.86	66.84	2.11
Free Cash Flow Per Share	0.40	-0.04	0.02	-0.50	0.55	0.02
Gross Margin	77.12%	77.67%	76.32%	76.26%	77.92%	80.90%
Operating Margin	6.77%	6.26%	5.82%	19.13%	28.90%	17.65%
Profit Margin	12.17%	12.48%	16.16%	29.57%	27.62%	23.07%
Free Cash Flow Margin	18.63%	-1.93%	1.02%	-27.47%	34.59%	1.62%
EBITDA	20.28	19.44	19.54	46.36	62.58	31.38
EBITDA Margin	7.67%	7.60%	7.20%	20.93%	32.38%	24.12%
D&A For EBITDA	2.39	3.42	3.75	3.98	6.72	8.42
EBIT	17.89	16.03	15.78	42.38	55.85	22.96
EBIT Margin	6.77%	6.26%	5.82%	19.13%	28.90%	17.65%
Effective Tax Rate	30.13%	30.50%	26.39%	17.61%	22.30%	25.26%

Updated Jun 30, 2025. Source: S&P Global Market Intelligence. Standard template. Financial Sources.