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	Sep 30, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021	Dec 31, 2020
Revenue	277.14	255.9	271.19	221.54	193.25	130.06
Revenue Growth (YoY)	5.73%	-5.64%	22.41%	14.64%	48.58%	-0.10%
Cost of Revenue	63.57	57.15	64.21	52.6	42.67	24.85
Gross Profit	213.57	198.75	206.98	168.94	150.58	105.21
Selling, General & Admin	187.66	185.8	191.7	126.82	95.34	83.23
Other Operating Expenses	-2.03	-3.07	-0.5	-0.27	-0.61	-0.98
Operating Expenses	185.63	182.72	191.2	126.56	94.73	82.26
Operating Income	27.94	16.03	15.78	42.38	55.85	22.96
Interest Expense	-0.42	-0.89	-0.38	-1.03	-0.92	-1.12
Interest & Investment Income	28.42	30.82	44.14	36.07	13.75	18.25
EBT Excluding Unusual Items	55.94	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	55.95	45.97	59.54	79.52	68.69	40.14
Income Tax Expense	16.49	14.02	15.72	14	15.32	10.14
Net Income	39.46	31.95	43.83	65.52	53.37	30
Net Income to Common	39.46	31.95	43.83	65.52	53.37	30
Net Income Growth	15.87%	-27.11%	-33.11%	22.76%	77.89%	99.85%
Shares Outstanding (Basic)	122	122	122	122	122	122
Shares Outstanding (Diluted)	122	122	122	122	122	122
EPS (Basic)	0.32	0.26	0.36	0.54	0.44	0.25
EPS (Diluted)	0.32	0.26	0.36	0.54	0.44	0.25
EPS Growth	15.82%	-27.11%	-33.11%	22.76%	77.89%	99.85%
Free Cash Flow	-47.63	-4.93	2.77	-60.86	66.84	2.11
Free Cash Flow Per Share	-0.39	-0.04	0.02	-0.50	0.55	0.02
Gross Margin	77.06%	77.67%	76.32%	76.26%	77.92%	80.90%
Operating Margin	10.08%	6.26%	5.82%	19.13%	28.90%	17.65%
Profit Margin	14.24%	12.48%	16.16%	29.57%	27.62%	23.07%
Free Cash Flow Margin	-17.18%	-1.93%	1.02%	-27.47%	34.59%	1.62%
EBITDA	30.1	19.44	19.54	46.36	62.58	31.38
EBITDA Margin	10.86%	7.60%	7.20%	20.93%	32.38%	24.12%
D&A For EBITDA	2.16	3.42	3.75	3.98	6.72	8.42
EBIT	27.94	16.03	15.78	42.38	55.85	22.96
EBIT Margin	10.08%	6.26%	5.82%	19.13%	28.90%	17.65%
Effective Tax Rate	29.48%	30.50%	26.39%	17.61%	22.30%	25.26%

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