Melstacorp PLC (COSE: MELS.N0000)

Melstacorp 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	Sep 30, 2024	Mar 31, 2024	Mar 31, 2023	Mar 31, 2022	Mar 31, 2021	Mar 31, 2020
Operating Revenue	158,434	156,315	171,319	101,716	73,345	92,467
Other Revenue	9,745	8,405	6,763	4,355	4,337	5,376
Revenue	168,178	164,720	178,082	106,071	77,681	97,843
Revenue Growth (YoY)	-0.37%	-7.50%	67.89%	36.55%	-20.61%	-37.87%
Cost of Revenue	89,833	90,360	95,496	64,919	53,453	64,638
Gross Profit	78,345	74,360	82,586	41,151	24,228	33,205
Selling, General & Admin	37,705	35,641	34,048	20,430	14,158	20,108
Other Operating Expenses	146.2	1,417	364.26	-513.4	-435.14	-72.74
Operating Expenses	37,851	37,058	34,753	19,917	14,097	20,090
Operating Income	40,493	37,303	47,833	21,234	10,132	13,115
Interest Expense	-8,569	-11,823	-13,783	-5,043	-4,506	-5,466
Interest & Investment Income	3,082	4,924	5,127	2,600	2,007	2,828
Earnings From Equity Investments	1,328	984.65	1,116	441.98	421.89	476.35
Currency Exchange Gain (Loss)	-2,636	-2,636	3,044	6,718	555.11	693.21
Other Non Operating Income (Expenses)	-406.44	-406.44	-344.04	-170.5	-103.63	-212.64
EBT Excluding Unusual Items	33,292	28,346	42,993	25,782	8,505	11,434
Merger & Restructuring Charges	-2	-2	-	-	-	-
Impairment of Goodwill	-	-	-	-352.64	-	-
Gain (Loss) on Sale of Investments	67.66	67.66	543.12	438.78	65.07	168.94
Gain (Loss) on Sale of Assets	82.42	82.42	2.1	28.9	-10.42	7.73
Asset Writedown	988.31	988.31	-745.16	820.57	829.88	-256.06
Other Unusual Items	4.07	4.07	10.84	145.61	-	-
Pretax Income	34,432	29,487	42,804	26,863	9,390	11,354
Income Tax Expense	16,186	16,769	19,836	9,229	6,896	6,929
Earnings From Continuing Operations	18,247	12,718	22,968	17,635	2,494	4,425
Minority Interest in Earnings	-4,948	-3,123	-5,746	-6,666	2,440	-673.06
Net Income	13,298	9,595	17,222	10,969	4,933	3,752
Net Income to Common	13,298	9,595	17,222	10,969	4,933	3,752
Net Income Growth	54.06%	-44.29%	57.01%	122.35%	31.49%	-35.16%
Shares Outstanding (Basic)	1,165	1,165	1,165	1,165	1,165	1,165
Shares Outstanding (Diluted)	1,165	1,165	1,165	1,165	1,165	1,165
Shares Change (YoY)	-0.05%	-	-0.00%	-0.00%	-	-
EPS (Basic)	11.42	8.23	14.78	9.41	4.23	3.22
EPS (Diluted)	11.41	8.23	14.78	9.41	4.23	3.22
EPS Growth	54.10%	-44.31%	57.05%	122.46%	31.39%	-35.09%
Free Cash Flow	27,783	14,249	14,343	37,635	13,320	-3,463
Free Cash Flow Per Share	23.85	12.23	12.31	32.29	11.43	-2.97
Dividend Per Share	4.000	8.270	6.760	5.400	5.250	2.000
Dividend Growth	-53.92%	22.34%	25.19%	2.86%	162.50%	-
Gross Margin	46.58%	45.14%	46.38%	38.80%	31.19%	33.94%
Operating Margin	24.08%	22.65%	26.86%	20.02%	13.04%	13.40%
Profit Margin	7.91%	5.83%	9.67%	10.34%	6.35%	3.83%
Free Cash Flow Margin	16.52%	8.65%	8.05%	35.48%	17.15%	-3.54%
EBITDA	48,301	44,235	55,319	27,479	16,312	18,920
EBITDA Margin	28.72%	26.85%	31.06%	25.91%	21.00%	19.34%
D&A For EBITDA	7,808	6,932	7,486	6,244	6,180	5,805
EBIT	40,493	37,303	47,833	21,234	10,132	13,115
EBIT Margin	24.08%	22.65%	26.86%	20.02%	13.04%	13.40%
Effective Tax Rate	47.01%	56.87%	46.34%	34.35%	73.44%	61.03%

Source: S&P Capital IQ. Standard template. Financial Sources.