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	May '26 May 1, 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	23,883	23,716	17,787	26,904	21,434	12,283
Market Cap Growth	40.46%	33.33%	-33.89%	25.52%	74.50%	2.81%
Enterprise Value	13,361	14,222	10,144	20,626	15,114	8,542
Last Close Price	106.75	102.03	75.14	113.65	88.28	48.05
PE Ratio	12.28	12.20	13.28	20.00	6.60	5.55
PS Ratio	1.65	1.64	1.30	2.17	2.00	1.22
PB Ratio	1.55	1.54	1.25	2.13	1.79	1.32
P/TBV Ratio	1.58	1.57	1.27	2.15	1.80	1.33
P/FCF Ratio	14.12	14.02	29.74	40.55	62.43	7.18
P/OCF Ratio	9.66	9.59	8.69	17.81	26.65	5.76
EV/Sales Ratio	0.92	0.98	0.74	1.66	1.41	0.85
EV/EBITDA Ratio	4.79	5.21	4.29	11.75	9.08	3.70
EV/EBIT Ratio	6.81	7.24	5.84	17.22	12.56	4.62
EV/FCF Ratio	7.90	8.41	16.96	31.09	44.03	5.00
Debt / Equity Ratio	0.04	0.04	0.05	0.04	0.06	0.08
Debt / EBITDA Ratio	0.21	0.21	0.29	0.29	0.44	0.31
Debt / FCF Ratio	0.36	0.36	1.19	0.81	2.23	0.43
Net Debt / Equity Ratio	-0.67	-0.67	-0.60	-0.60	-0.58	-0.49
Net Debt / EBITDA Ratio	-3.80	-3.80	-3.57	-4.33	-4.20	-1.98
Net Debt / FCF Ratio	-6.13	-6.13	-14.12	-11.46	-20.35	-2.67
Asset Turnover	0.74	0.74	0.78	0.79	0.78	0.92
Inventory Turnover	8.49	8.49	8.64	7.83	8.72	11.79
Quick Ratio	3.84	3.84	3.95	4.34	4.84	3.51
Current Ratio	4.15	4.15	4.60	5.01	5.55	3.86
Return on Equity (ROE)	13.16%	13.16%	10.00%	10.95%	30.49%	26.82%
Return on Assets (ROA)	6.31%	6.31%	6.23%	4.73%	5.50%	10.57%
Return on Invested Capital (ROIC)	25.57%	25.14%	22.88%	16.89%	19.75%	40.84%
Return on Capital Employed (ROCE)	11.40%	11.40%	10.80%	8.40%	8.80%	18.00%
Earnings Yield	8.14%	8.20%	7.53%	5.00%	15.15%	18.00%
FCF Yield	7.08%	7.13%	3.36%	2.47%	1.60%	13.92%
Dividend Yield	1.90%	-	2.00%	-	3.96%	5.72%
Payout Ratio	17.26%	17.26%	-	49.90%	20.67%	17.70%
Buyback Yield / Dilution	-0.06%	-0.01%	-	-	-	-
Total Shareholder Return	1.84%	-0.01%	2.00%	-	3.96%	5.72%

Source: S&P Global Market Intelligence. Standard template. Financial Sources.