COSE:LHCL.N0000 Ratios and Metrics

Market cap in millions LKR. Fiscal year is January - December.

Millions LKR. Fiscal year is Jan - Dec.

Fiscal Year	Current	FY 2024	FY 2023	FY 2022	FY 2021	FY 2020
Period Ending	Feb '26 Feb 24, 2026	Dec '24 Dec 31, 2024	Dec '23 Dec 31, 2023	Dec '22 Dec 31, 2022	Dec '21 Dec 31, 2021	Dec '20 Dec 31, 2020
Market Capitalization	23,660	17,787	26,904	21,434	12,283	11,947
Market Cap Growth	23.25%	-33.89%	25.52%	74.50%	2.81%	31.20%
Enterprise Value	14,166	10,144	20,626	15,114	8,542	9,286
Last Close Price	105.75	75.14	113.65	88.28	48.05	45.05
PE Ratio	14.12	13.28	20.00	6.60	5.55	31.03
PS Ratio	1.70	1.30	2.17	2.00	1.22	1.76
PB Ratio	1.57	1.25	2.13	1.79	1.32	1.67
P/TBV Ratio	1.60	1.27	2.15	1.80	1.33	1.68
P/FCF Ratio	16.29	29.74	40.55	62.43	7.18	58.12
P/OCF Ratio	9.42	8.69	17.81	26.65	5.76	14.66
EV/Sales Ratio	1.02	0.74	1.66	1.41	0.85	1.37
EV/EBITDA Ratio	5.50	4.29	11.75	9.08	3.70	14.68
EV/EBIT Ratio	7.99	5.84	17.22	12.56	4.62	46.73
EV/FCF Ratio	9.75	16.96	31.09	44.03	5.00	45.18
Debt / Equity Ratio	0.04	0.05	0.04	0.06	0.08	0.07
Debt / EBITDA Ratio	0.26	0.29	0.29	0.44	0.31	0.75
Debt / FCF Ratio	0.46	1.19	0.81	2.23	0.43	2.57
Net Debt / Equity Ratio	-0.63	-0.60	-0.60	-0.58	-0.49	-0.41
Net Debt / EBITDA Ratio	-3.82	-3.57	-4.33	-4.20	-1.98	-4.65
Net Debt / FCF Ratio	-6.54	-14.12	-11.46	-20.35	-2.67	-14.33
Asset Turnover	0.74	0.78	0.79	0.78	0.92	0.71
Inventory Turnover	7.91	8.64	7.83	8.72	11.79	9.26
Quick Ratio	4.05	3.95	4.34	4.84	3.51	3.38
Current Ratio	4.40	4.60	5.01	5.55	3.86	3.87
Return on Equity (ROE)	11.75%	10.00%	10.95%	30.49%	26.82%	5.58%
Return on Assets (ROA)	5.87%	6.23%	4.73%	5.50%	10.57%	1.29%
Return on Invested Capital (ROIC)	22.12%	22.88%	16.89%	19.75%	40.84%	4.43%
Return on Capital Employed (ROCE)	10.50%	10.80%	8.40%	8.80%	18.00%	2.30%
Earnings Yield	7.08%	7.53%	5.00%	15.15%	18.00%	3.22%
FCF Yield	6.14%	3.36%	2.47%	1.60%	13.92%	1.72%
Dividend Yield	1.89%	2.00%	-	3.96%	5.72%	-
Payout Ratio	20.03%	-	49.90%	20.67%	17.70%	-
Total Shareholder Return	2.01%	2.00%	-	3.96%	5.72%	-

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