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 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Jul '26 Jul 8, 2026	Dec '25 Dec 31, 2025	Dec '24 Dec 31, 2024	Dec '23 Dec 31, 2023	Dec '22 Dec 31, 2022	Dec '21 Dec 31, 2021
Market Capitalization	26,848	23,716	17,787	26,904	21,434	12,283
Market Cap Growth	45.45%	33.33%	-33.89%	25.52%	74.50%	2.81%
Enterprise Value	16,668	14,222	10,144	20,626	15,114	8,542
Last Close Price	120.00	103.06	75.89	114.79	89.16	48.54
PE Ratio	12.73	12.20	13.28	20.00	6.60	5.55
PS Ratio	1.80	1.64	1.30	2.17	2.00	1.22
PB Ratio	1.69	1.54	1.25	2.13	1.79	1.32
P/TBV Ratio	1.71	1.57	1.27	2.15	1.80	1.33
P/FCF Ratio	16.87	14.02	29.74	40.55	62.43	7.18
P/OCF Ratio	11.26	9.59	8.69	17.81	26.65	5.76
EV/Sales Ratio	1.12	0.98	0.74	1.66	1.41	0.85
EV/EBITDA Ratio	5.71	5.27	4.29	11.62	9.08	3.70
EV/EBIT Ratio	7.99	7.25	5.84	17.22	12.56	4.62
EV/FCF Ratio	10.48	8.41	16.96	31.09	44.03	5.00
Debt / Equity Ratio	0.05	0.04	0.05	0.04	0.06	0.08
Debt / EBITDA Ratio	0.25	0.22	0.29	0.29	0.44	0.31
Debt / FCF Ratio	0.47	0.36	1.19	0.81	2.23	0.43
Net Debt / Equity Ratio	-0.64	-0.68	-0.60	-0.60	-0.58	-0.49
Net Debt / EBITDA Ratio	-3.61	-3.90	-3.57	-4.28	-4.20	-1.98
Net Debt / FCF Ratio	-6.40	-6.22	-14.12	-11.46	-20.35	-2.67
Asset Turnover	0.74	0.74	0.78	0.79	0.78	0.92
Inventory Turnover	7.34	8.49	8.64	7.83	8.72	11.79
Quick Ratio	3.87	3.70	3.95	4.34	4.84	3.51
Current Ratio	4.27	4.15	4.60	5.01	5.55	3.86
Return on Equity (ROE)	13.89%	13.16%	10.00%	10.95%	30.49%	26.82%
Return on Assets (ROA)	6.50%	6.30%	6.23%	4.73%	5.50%	10.57%
Return on Invested Capital (ROIC)	27.80%	25.48%	22.88%	16.89%	19.75%	40.84%
Return on Capital Employed (ROCE)	11.70%	11.40%	10.80%	8.40%	8.80%	18.00%
Earnings Yield	7.86%	8.20%	7.53%	5.00%	15.15%	18.00%
FCF Yield	5.93%	7.13%	3.36%	2.47%	1.60%	13.92%
Dividend Yield	1.64%	-	1.98%	-	3.92%	5.67%
Payout Ratio	37.09%	17.26%	-	49.90%	20.67%	17.70%
Total Shareholder Return	1.50%	-	1.98%	-	3.92%	5.67%