COSE:GUAR.N0000 Income Statement

Financials in millions LKR. Fiscal year is April - March.

Millions LKR. Fiscal year is Apr - Mar.

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Dec '25 Dec 31, 2025	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
Revenue	4,048	2,502	2,288	1,115	1,169	1,605
Revenue Growth (YoY)	96.93%	9.38%	105.24%	-4.65%	-27.15%	128.80%
Gross Profit	4,048	2,502	2,288	1,115	1,169	1,605
Selling, General & Admin	621.95	596.49	408.24	301.07	217.65	208
Operating Expenses	621.95	596.49	408.24	301.07	217.65	208
Operating Income	3,426	1,906	1,879	813.54	951.33	1,397
Interest Expense	-101.15	-19.64	-78.13	-135.2	-6.63	-69.49
Interest & Investment Income	1.35	1.35	1.51	0.53	0.18	0.29
Earnings From Equity Investments	-	-	-	-	-	2.81
Currency Exchange Gain (Loss)	-1.07	-1.07	-0.63	0.55	0.06	0.12
EBT Excluding Unusual Items	3,325	1,886	1,802	679.42	944.94	1,330
Gain (Loss) on Sale of Investments	1,819	2,790	1,868	896.36	-1,780	1,891
Pretax Income	5,144	4,677	3,670	1,576	-835.05	3,221
Income Tax Expense	310.62	266.93	278	147.31	84.96	56.65
Earnings From Continuing Operations	4,834	4,410	3,392	1,428	-920.01	3,165
Earnings From Discontinued Operations	-	-	-	0.73	-145.62	79.21
Net Income to Company	4,834	4,410	3,392	1,429	-1,066	3,244
Minority Interest in Earnings	-729.01	-727.56	-546.33	-222.13	168.01	-522.93
Net Income	4,105	3,682	2,846	1,207	-897.63	2,721
Net Income to Common	4,105	3,682	2,846	1,207	-897.63	2,721
Net Income Growth	-0.03%	29.38%	135.78%	-	-	-
Shares Outstanding (Basic)	87	87	87	88	88	89
Shares Outstanding (Diluted)	87	87	87	88	88	89
Shares Change (YoY)	0.00%	-	-1.43%	-0.23%	-0.56%	-
EPS (Basic)	47.28	42.41	32.78	13.70	-10.17	30.65
EPS (Diluted)	47.28	42.41	32.78	13.70	-10.17	30.65
EPS Growth	-0.04%	29.38%	139.21%	-	-	-
Free Cash Flow	3,146	2,375	1,573	-2,660	517.17	1,024
Free Cash Flow Per Share	36.24	27.36	18.12	-30.20	5.86	11.54
Dividend Per Share	-	1.360	1.360	2.200	2.000	1.600
Dividend Growth	-	-	-38.18%	10.00%	25.00%	39.13%
Gross Margin	100.00%	100.00%	100.00%	100.00%	100.00%	100.00%
Operating Margin	84.64%	76.16%	82.15%	72.99%	81.38%	87.04%
Profit Margin	101.39%	147.16%	124.41%	108.30%	-76.79%	169.57%
Free Cash Flow Margin	77.72%	94.93%	68.78%	-238.64%	44.24%	63.82%
EBITDA	3,428	1,907	1,881	814.89	952.66	1,398
EBITDA Margin	84.68%	76.22%	82.22%	73.11%	81.49%	87.09%
D&A For EBITDA	1.91	1.57	1.43	1.34	1.33	0.88
EBIT	3,426	1,906	1,879	813.54	951.33	1,397
EBIT Margin	84.64%	76.16%	82.15%	72.99%	81.38%	87.04%
Effective Tax Rate	6.04%	5.71%	7.57%	9.35%	-	1.76%

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