COSE:MSL.N0000 Income Statement

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

Millions LKR. Fiscal year is Apr - Mar.

Fiscal Year	FY 2026	FY 2025	FY 2024	FY 2023	FY 2022
Period Ending	Mar '26 Mar 31, 2026	Mar '25 Mar 31, 2025	Mar '24 Mar 31, 2024	Mar '23 Mar 31, 2023	Mar '22 Mar 31, 2022
Revenue	22.59	20.2	18.44	17.2	19.69
Revenue Growth (YoY)	11.83%	9.54%	7.23%	-12.63%	4.54%
Cost of Revenue	3.05	3.06	3.26	3.17	3.08
Gross Profit	19.54	17.14	15.18	14.03	16.61
Selling, General & Admin	21.77	21.43	23.34	20.15	28.26
Other Operating Expenses	-0.04	-	-	-	-
Operating Expenses	21.72	21.49	23.44	20.24	28.26
Operating Income	-2.18	-4.35	-8.26	-6.21	-11.65
Interest Expense	-0.03	-0.18	-0.43	-0.04	-0
Interest & Investment Income	3.45	4.03	6.37	7.58	1.84
Currency Exchange Gain (Loss)	-	-0	-0.02	0.03	0.09
EBT Excluding Unusual Items	1.23	-0.5	-2.34	1.35	-9.73
Gain (Loss) on Sale of Investments	-	-0.01	0.04	-	0.44
Other Unusual Items	-	-	-	-	1.77
Pretax Income	1.23	-0.51	-2.3	1.35	-7.52
Income Tax Expense	1.62	0.54	-0.21	2.48	-2.84
Earnings From Continuing Operations	-0.39	-1.05	-2.09	-1.12	-4.68
Net Income	-0.39	-1.05	-2.09	-1.12	-4.68
Net Income to Common	-0.39	-1.05	-2.09	-1.12	-4.68
Shares Outstanding (Basic)	3	3	3	3	3
Shares Outstanding (Diluted)	3	3	3	3	3
EPS (Basic)	-0.14	-0.37	-0.73	-0.40	-1.65
EPS (Diluted)	-0.14	-0.37	-0.73	-0.40	-1.65
Free Cash Flow	-1.24	-1.96	-7.91	-4	3.13
Free Cash Flow Per Share	-0.43	-0.69	-2.78	-1.41	1.10
Gross Margin	86.48%	84.86%	82.32%	81.56%	84.36%
Operating Margin	-9.66%	-21.51%	-44.77%	-36.13%	-59.19%
Profit Margin	-1.73%	-5.18%	-11.33%	-6.54%	-23.78%
Free Cash Flow Margin	-5.48%	-9.71%	-42.86%	-23.25%	15.91%
EBITDA	0.42	-1.77	-5.64	-3.6	-9.08
EBITDA Margin	1.85%	-8.74%	-30.60%	-20.94%	-46.13%
D&A For EBITDA	2.6	2.58	2.61	2.61	2.57
EBIT	-2.18	-4.35	-8.26	-6.21	-11.65
EBIT Margin	-9.66%	-21.51%	-44.77%	-36.13%	-59.19%
Effective Tax Rate	131.69%	-	-	183.29%	-