Kahawatte Plantations PLC (COSE:KAHA.N0000)

Kahawatte Plantations Income Statement

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

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Sep 30, 2025	Mar 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Revenue	4,797	5,147	5,672	5,154	6,261	4,267
Revenue Growth (YoY)	-12.32%	-9.25%	10.07%	-17.69%	46.73%	43.21%
Cost of Revenue	4,558	4,752	5,038	5,233	5,401	4,211
Gross Profit	239.07	395.5	634.57	-79.45	860.71	56.3
Selling, General & Admin	253.08	236.39	218.54	187.36	178.93	134.65
Other Operating Expenses	-72.15	-76.7	-77.91	-92.57	-139.54	-72.91
Operating Expenses	180.93	159.69	140.62	94.79	39.39	61.75
Operating Income	58.15	235.81	493.94	-174.23	821.32	-5.44
Interest Expense	-179.08	-238.99	-296.01	-441.48	-397.76	-180.15
Interest & Investment Income	0.65	0.28	2.96	0.03	0.14	0.55
Currency Exchange Gain (Loss)	2.75	2.75	-	2.56	-	-4.21
Other Non Operating Income (Expenses)	-13.17	-13.17	-	-	-	-
EBT Excluding Unusual Items	-130.71	-13.32	200.89	-613.12	423.7	-189.25
Gain (Loss) on Sale of Assets	-	-	-	-	-	2.49
Asset Writedown	188.91	188.91	155.88	335.84	136.91	92.29
Pretax Income	58.2	175.59	356.77	-277.29	560.61	-94.47
Income Tax Expense	191.7	262.23	191.34	302.26	248.57	11.73
Net Income	-133.5	-86.64	165.43	-579.54	312.04	-106.2
Net Income to Common	-133.5	-86.64	165.43	-579.54	312.04	-106.2
Shares Outstanding (Basic)	100	99	100	99	99	99
Shares Outstanding (Diluted)	100	99	100	99	99	99
Shares Change (YoY)	0.04%	-0.19%	0.25%	-	-	24.35%
EPS (Basic)	-1.34	-0.87	1.66	-5.83	3.14	-1.07
EPS (Diluted)	-1.34	-0.87	1.66	-5.83	3.14	-1.07
Free Cash Flow	192.67	211.14	1,127	-332.96	323.81	-83.2
Free Cash Flow Per Share	1.94	2.12	11.31	-3.35	3.26	-0.84
Gross Margin	4.98%	7.68%	11.19%	-1.54%	13.75%	1.32%
Operating Margin	1.21%	4.58%	8.71%	-3.38%	13.12%	-0.13%
Profit Margin	-2.78%	-1.68%	2.92%	-11.24%	4.98%	-2.49%
Free Cash Flow Margin	4.02%	4.10%	19.87%	-6.46%	5.17%	-1.95%
EBITDA	373.73	540.53	798.27	125.97	1,053	215.35
EBITDA Margin	7.79%	10.50%	14.07%	2.44%	16.82%	5.05%
D&A For EBITDA	315.58	304.72	304.33	300.21	232.02	220.79
EBIT	58.15	235.81	493.94	-174.23	821.32	-5.44
EBIT Margin	1.21%	4.58%	8.71%	-3.38%	13.12%	-0.13%
Effective Tax Rate	329.38%	149.34%	53.63%	-	44.34%	-

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