Union Chemicals Lanka Income Statement

Financials in millions LKR. Fiscal year is January - December.

Millions LKR. Fiscal year is Jan - Dec.

Fiscal Year	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Dec '25 Dec 25, 2025	Dec '24 Dec 25, 2024	Dec '23 Dec 25, 2023	Dec '22 Dec 25, 2022	Dec '21 Dec 25, 2021
Revenue	1,592	1,650	1,613	1,678	1,597
Revenue Growth (YoY)	-3.56%	2.32%	-3.87%	5.07%	55.61%
Cost of Revenue	1,145	1,218	1,183	1,175	1,292
Gross Profit	446.85	432.72	429.45	502.31	304.73
Selling, General & Admin	111.88	142.78	118.96	101.65	97.87
Other Operating Expenses	-12.76	-13.29	-13	-5.21	-1.93
Operating Expenses	99.11	129.49	105.96	96.44	95.94
Operating Income	347.74	303.23	323.49	405.87	208.79
Interest Expense	-0.83	-0.29	-6.38	-13.15	-6.26
Interest & Investment Income	-	32.99	26.41	21.96	1.72
Currency Exchange Gain (Loss)	2.85	6.94	13.4	-192.55	-6.76
Other Non Operating Income (Expenses)	43.5	-	-	-	-
EBT Excluding Unusual Items	393.25	342.88	356.92	222.14	197.49
Gain (Loss) on Sale of Assets	-	0.02	0.02	-0.11	5.6
Pretax Income	393.25	342.9	356.94	222.03	203.09
Income Tax Expense	133.25	103.58	110.05	60.29	31.39
Net Income	260	239.32	246.88	161.74	171.71
Net Income to Common	260	239.32	246.88	161.74	171.71
Net Income Growth	8.64%	-3.06%	52.64%	-5.80%	58.81%
Shares Outstanding (Basic)	2	2	2	2	2
Shares Outstanding (Diluted)	2	2	2	2	2
Shares Change (YoY)	0.00%	-	-	-	-
EPS (Basic)	173.33	159.55	164.59	107.83	114.47
EPS (Diluted)	173.33	159.55	164.59	107.83	114.47
EPS Growth	8.64%	-3.06%	52.64%	-5.80%	58.81%
Free Cash Flow	90.8	243.27	302.46	5.55	38.4
Free Cash Flow Per Share	60.53	162.18	201.64	3.70	25.60
Dividend Per Share	-	63.000	45.000	32.000	25.000
Dividend Growth	-	40.00%	40.63%	28.00%	-13.79%
Gross Margin	28.08%	26.22%	26.63%	29.94%	19.08%
Operating Margin	21.85%	18.37%	20.06%	24.19%	13.08%
Profit Margin	16.34%	14.50%	15.31%	9.64%	10.75%
Free Cash Flow Margin	5.71%	14.74%	18.75%	0.33%	2.40%
EBITDA	369.71	322.23	344.11	430.79	234.93
EBITDA Margin	23.23%	19.53%	21.34%	25.68%	14.71%
D&A For EBITDA	21.97	19	20.62	24.92	26.14
EBIT	347.74	303.23	323.49	405.87	208.79
EBIT Margin	21.85%	18.37%	20.06%	24.19%	13.08%
Effective Tax Rate	33.88%	30.21%	30.83%	27.15%	15.45%

Updated Dec 25, 2025. Source: S&P Global Market Intelligence. Standard template. Financial Sources.