Union Chemicals Lanka Income Statement

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

Millions LKR. Fiscal year is Jan - Dec.

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Mar '26 Mar 31, 2026	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	1,638	1,592	1,650	1,613	1,678	1,597
Revenue Growth (YoY)	5.95%	-3.56%	2.32%	-3.87%	5.07%	55.61%
Cost of Revenue	1,163	1,145	1,218	1,183	1,175	1,292
Gross Profit	475.16	446.85	432.72	429.45	502.31	304.73
Selling, General & Admin	111.44	111.88	142.78	118.96	101.65	97.87
Other Operating Expenses	-23.9	-12.76	-13.29	-13	-5.21	-1.93
Operating Expenses	87.54	99.11	129.49	105.96	96.44	95.94
Operating Income	387.62	347.74	303.23	323.49	405.87	208.79
Interest Expense	-0.91	-0.83	-0.29	-6.38	-13.15	-6.26
Interest & Investment Income	45.27	43.5	32.99	26.41	21.96	1.72
Currency Exchange Gain (Loss)	2.49	2.85	6.94	13.4	-192.55	-6.76
EBT Excluding Unusual Items	434.47	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	431.19	393.25	342.9	356.94	222.03	203.09
Income Tax Expense	146.36	133.25	103.58	110.05	60.29	31.39
Net Income	284.83	260	239.32	246.88	161.74	171.71
Net Income to Common	284.83	260	239.32	246.88	161.74	171.71
Net Income Growth	36.47%	8.64%	-3.06%	52.64%	-5.80%	58.81%
Shares Outstanding (Basic)	2	2	2	2	2	2
Shares Outstanding (Diluted)	2	2	2	2	2	2
Shares Change (YoY)	0.01%	0.00%	-	-	-	-
EPS (Basic)	189.88	173.33	159.55	164.59	107.83	114.47
EPS (Diluted)	189.88	173.33	159.55	164.59	107.83	114.47
EPS Growth	36.46%	8.64%	-3.06%	52.64%	-5.80%	58.81%
Free Cash Flow	176.76	90.8	243.27	302.46	5.55	38.4
Free Cash Flow Per Share	117.83	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	29.00%	28.08%	26.22%	26.63%	29.94%	19.08%
Operating Margin	23.66%	21.85%	18.37%	20.06%	24.19%	13.08%
Profit Margin	17.39%	16.34%	14.50%	15.31%	9.64%	10.75%
Free Cash Flow Margin	10.79%	5.71%	14.74%	18.75%	0.33%	2.40%
EBITDA	415.05	369.71	322.23	344.11	430.79	234.93
EBITDA Margin	25.34%	23.23%	19.53%	21.34%	25.68%	14.71%
D&A For EBITDA	27.44	21.97	19	20.62	24.92	26.14
EBIT	387.62	347.74	303.23	323.49	405.87	208.79
EBIT Margin	23.66%	21.85%	18.37%	20.06%	24.19%	13.08%
Effective Tax Rate	33.94%	33.88%	30.21%	30.83%	27.15%	15.45%

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