Lion Brewery (Ceylon) PLC (COSE:LION.N0000)

Lion Brewery (Ceylon) Income Statement

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

Fiscal Year	TTM	FY 2024	FY 2023	FY 2022	FY 2021	FY 2020
Period Ending	Dec 31, 2024	Mar 31, 2024	Mar 31, 2023	Mar 31, 2022	Mar 31, 2021	Mar 31, 2020
Revenue	71,018	57,298	47,331	19,608	19,203	18,602
Revenue Growth (YoY)	26.70%	21.06%	141.39%	2.11%	3.23%	-0.47%
Cost of Revenue	42,266	30,934	24,867	8,573	9,183	8,097
Gross Profit	28,751	26,365	22,463	11,034	10,020	10,505
Selling, General & Admin	11,854	11,223	8,624	5,007	4,481	4,504
Other Operating Expenses	598.42	255.04	430.04	298.47	387.32	374.55
Operating Expenses	12,452	11,478	9,054	5,305	4,868	4,878
Operating Income	16,299	14,887	13,409	5,729	5,152	5,627
Interest Expense	-1,678	-2,396	-3,346	-981.27	-1,189	-1,558
Interest & Investment Income	1,006	1,216	1,477	648.87	695.28	1,021
Currency Exchange Gain (Loss)	-185.94	-185.94	-11.65	591.48	45.84	19.62
EBT Excluding Unusual Items	15,441	13,521	11,528	5,988	4,704	5,109
Gain (Loss) on Sale of Assets	189.51	189.51	14.68	7.67	2.91	19.25
Asset Writedown	-	291.06	-353.23	-463.58	-449.08	-740.32
Pretax Income	15,631	14,002	11,189	5,532	4,258	4,388
Income Tax Expense	6,128	5,598	4,198	1,864	1,787	1,576
Net Income	9,503	8,403	6,992	3,668	2,471	2,812
Net Income to Common	9,503	8,403	6,992	3,668	2,471	2,812
Net Income Growth	25.53%	20.19%	90.61%	48.44%	-12.13%	-12.69%
Shares Outstanding (Basic)	80	80	80	80	80	80
Shares Outstanding (Diluted)	80	80	80	80	80	80
EPS (Basic)	118.78	105.04	87.40	45.85	30.89	35.15
EPS (Diluted)	118.78	105.04	87.40	45.85	30.89	35.15
EPS Growth	25.53%	20.19%	90.61%	48.44%	-12.13%	-12.69%
Free Cash Flow	4,345	5,963	-2,798	2,725	4,385	60.46
Free Cash Flow Per Share	54.31	74.53	-34.97	34.07	54.81	0.76
Dividend Per Share	29.800	43.500	41.900	20.930	14.400	8.000
Dividend Growth	-49.75%	3.82%	100.19%	45.35%	80.00%	-20.00%
Gross Margin	40.48%	46.01%	47.46%	56.27%	52.18%	56.47%
Operating Margin	22.95%	25.98%	28.33%	29.22%	26.83%	30.25%
Profit Margin	13.38%	14.67%	14.77%	18.71%	12.87%	15.12%
Free Cash Flow Margin	6.12%	10.41%	-5.91%	13.90%	22.83%	0.33%
EBITDA	19,045	17,241	15,207	7,246	6,451	6,839
EBITDA Margin	26.82%	30.09%	32.13%	36.95%	33.59%	36.77%
D&A For EBITDA	2,746	2,354	1,798	1,517	1,299	1,212
EBIT	16,299	14,887	13,409	5,729	5,152	5,627
EBIT Margin	22.95%	25.98%	28.33%	29.22%	26.83%	30.25%
Effective Tax Rate	39.20%	39.98%	37.52%	33.70%	41.96%	35.92%

Updated Feb 14, 2025. Source: S&P Global Market Intelligence. Standard template. Financial Sources.