COSE:GUAR.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 24, 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	23,020	13,127	7,823	6,004	6,969	10,654
Market Cap Growth	54.69%	67.80%	30.30%	-13.86%	-34.58%	67.13%
Enterprise Value	10,421	3,467	137	-266	-3,354	1,750
Last Close Price	268.75	149.28	85.72	63.65	71.30	107.28
PE Ratio	5.68	3.57	2.75	4.97	-	3.92
PS Ratio	5.69	5.25	3.42	5.39	5.96	6.64
PB Ratio	0.51	0.38	0.32	0.27	0.36	0.53
P/TBV Ratio	0.61	0.46	0.38	0.32	0.42	0.64
P/FCF Ratio	7.32	5.53	4.97	-	13.48	10.40
P/OCF Ratio	7.29	5.53	4.96	-	13.44	10.39
EV/Sales Ratio	2.57	1.39	0.06	-	-	1.09
EV/EBITDA Ratio	3.03	1.82	0.07	-	-	1.25
EV/EBIT Ratio	3.04	1.82	0.07	-	-	1.25
EV/FCF Ratio	3.31	1.46	0.09	-	-	1.71
Debt / Equity Ratio	0.04	0.03	0.05	0.02	0.00	0.01
Debt / EBITDA Ratio	0.54	0.55	0.69	0.64	0.07	0.16
Debt / FCF Ratio	0.59	0.44	0.82	-	0.13	0.22
Net Debt / Equity Ratio	-0.44	-0.44	-0.48	-0.44	-0.62	-0.61
Net Debt / EBITDA Ratio	-5.78	-7.93	-6.38	-12.18	-12.85	-8.69
Net Debt / FCF Ratio	-6.29	-6.36	-7.63	3.73	-23.68	-11.86
Asset Turnover	0.10	0.08	0.09	0.05	0.06	0.09
Quick Ratio	37.39	41.02	9.13	14.66	43.57	39.39
Current Ratio	37.39	41.05	9.14	14.67	43.76	41.90
Return on Equity (ROE)	12.54%	14.96%	14.40%	6.81%	-4.63%	18.66%
Return on Assets (ROA)	5.40%	3.86%	4.76%	2.37%	2.95%	4.93%
Return on Invested Capital (ROIC)	12.25%	11.29%	13.79%	7.45%	12.42%	22.93%
Return on Capital Employed (ROCE)	7.40%	5.50%	7.60%	3.60%	4.80%	7.00%
Earnings Yield	17.83%	28.05%	36.38%	20.11%	-12.88%	25.54%
FCF Yield	13.67%	18.10%	20.11%	-44.31%	7.42%	9.61%
Dividend Yield	0.52%	0.91%	1.59%	3.46%	2.80%	1.49%
Payout Ratio	11.30%	3.08%	6.70%	14.34%	-	3.65%
Buyback Yield / Dilution	-0.00%	-	1.43%	0.23%	0.56%	-
Total Shareholder Return	0.51%	0.91%	3.02%	3.69%	3.36%	1.49%

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