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 2026	FY 2025	FY 2024	FY 2023	FY 2022
Period Ending	Jun '26 Jun 11, 2026	Mar '26 Mar 31, 2026	Mar '25 Mar 31, 2025	Mar '24 Mar 31, 2024	Mar '23 Mar 31, 2023	Mar '22 Mar 31, 2022
Market Capitalization	18,844	19,808	13,127	7,823	6,004	6,969
Market Cap Growth	36.65%	50.90%	67.80%	30.30%	-13.86%	-34.58%
Enterprise Value	6,084	7,209	3,467	137	-266	-3,354
Last Close Price	220.00	231.25	149.28	85.72	63.65	71.30
PE Ratio	5.39	5.66	3.57	2.75	4.97	-
PS Ratio	4.86	5.11	5.25	3.42	5.39	5.96
PB Ratio	0.46	0.48	0.38	0.32	0.27	0.36
P/TBV Ratio	0.54	0.57	0.46	0.38	0.32	0.42
P/FCF Ratio	2.91	3.06	5.53	4.97	-	13.48
P/OCF Ratio	2.91	3.05	5.53	4.96	-	13.44
EV/Sales Ratio	1.57	1.86	1.39	0.06	-	-
EV/EBITDA Ratio	1.85	2.20	1.82	0.07	-	-
EV/EBIT Ratio	1.86	2.20	1.82	0.07	-	-
EV/FCF Ratio	0.94	1.11	1.46	0.09	-	-
Debt / Equity Ratio	0.04	0.04	0.03	0.05	0.02	0.00
Debt / EBITDA Ratio	0.53	0.53	0.55	0.69	0.64	0.07
Debt / FCF Ratio	0.27	0.27	0.44	0.82	-	0.13
Net Debt / Equity Ratio	-0.47	-0.47	-0.44	-0.48	-0.44	-0.62
Net Debt / EBITDA Ratio	-5.90	-5.90	-7.93	-6.38	-12.18	-12.85
Net Debt / FCF Ratio	-2.98	-2.98	-6.36	-7.63	3.73	-23.68
Asset Turnover	0.10	0.10	0.08	0.09	0.05	0.06
Quick Ratio	35.96	35.96	41.02	9.13	14.66	43.57
Current Ratio	35.96	35.96	41.05	9.14	14.67	43.76
Return on Equity (ROE)	10.83%	10.83%	14.96%	14.40%	6.81%	-4.63%
Return on Assets (ROA)	5.20%	5.20%	3.86%	4.76%	2.37%	2.95%
Return on Invested Capital (ROIC)	12.76%	14.72%	11.29%	13.79%	7.45%	12.42%
Return on Capital Employed (ROCE)	7.70%	7.70%	5.50%	7.60%	3.60%	4.80%
Earnings Yield	18.56%	17.65%	28.05%	36.38%	20.11%	-12.88%
FCF Yield	34.36%	32.69%	18.10%	20.11%	-44.31%	7.42%
Dividend Yield	3.12%	-	4.59%	-	3.46%	2.80%
Payout Ratio	13.18%	13.18%	3.08%	6.70%	14.34%	-
Buyback Yield / Dilution	1.33%	1.33%	-	1.43%	0.23%	0.56%
Total Shareholder Return	4.45%	1.33%	4.59%	1.43%	3.69%	3.36%