eChannelling PLC (COSE:ECL.N0000)

eChannelling Income Statement

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

Fiscal Year	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Revenue	295.82	255.9	271.19	221.54	193.25
Revenue Growth (YoY)	15.60%	-5.64%	22.41%	14.64%	48.58%
Cost of Revenue	65.34	57.15	64.21	52.6	42.67
Gross Profit	230.48	198.75	206.98	168.94	150.58
Selling, General & Admin	204.23	185.8	191.7	126.82	95.34
Other Operating Expenses	-0.77	-3.07	-0.5	-0.27	-0.61
Operating Expenses	203.46	182.72	191.2	126.56	94.73
Operating Income	27.02	16.03	15.78	42.38	55.85
Interest Expense	-0.33	-0.89	-0.38	-1.03	-0.92
Interest & Investment Income	28.48	30.82	44.14	36.07	13.75
EBT Excluding Unusual Items	55.17	45.96	59.54	77.42	68.68
Gain (Loss) on Sale of Assets	-	0.01	-	-	0.01
Asset Writedown	-	-	-	2.1	-
Pretax Income	55.17	45.97	59.54	79.52	68.69
Income Tax Expense	17.03	14.02	15.72	14	15.32
Net Income	38.14	31.95	43.83	65.52	53.37
Net Income to Common	38.14	31.95	43.83	65.52	53.37
Net Income Growth	19.38%	-27.11%	-33.11%	22.76%	77.89%
Shares Outstanding (Basic)	123	122	122	122	122
Shares Outstanding (Diluted)	123	122	122	122	122
Shares Change (YoY)	0.73%	-	-	-	-
EPS (Basic)	0.31	0.26	0.36	0.54	0.44
EPS (Diluted)	0.31	0.26	0.36	0.54	0.44
EPS Growth	18.51%	-27.11%	-33.11%	22.76%	77.89%
Free Cash Flow	41.31	-4.93	2.77	-60.86	66.84
Free Cash Flow Per Share	0.34	-0.04	0.02	-0.50	0.55
Gross Margin	77.91%	77.67%	76.32%	76.26%	77.92%
Operating Margin	9.13%	6.26%	5.82%	19.13%	28.90%
Profit Margin	12.89%	12.48%	16.16%	29.57%	27.62%
Free Cash Flow Margin	13.97%	-1.93%	1.02%	-27.47%	34.59%
EBITDA	31.62	19.44	19.54	46.36	62.58
EBITDA Margin	10.69%	7.60%	7.20%	20.93%	32.38%
D&A For EBITDA	4.6	3.42	3.75	3.98	6.72
EBIT	27.02	16.03	15.78	42.38	55.85
EBIT Margin	9.13%	6.26%	5.82%	19.13%	28.90%
Effective Tax Rate	30.87%	30.50%	26.39%	17.61%	22.30%

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