Income Statement Cosyn Limited

Stocks

COSYN6

INE029B01019

IT Services & Consulting

Market Closed - Bombay S.E. Other stock markets 06:00:57 2026-07-17 EDT			5-day change	1st Jan Change
20.42 ^INR	+4.83%		+3.71%	-13.11%

07-17	Cosyn Limited Reports Earnings Results for the First Quarter Ended June 30, 2026	CI
05-26	Cosyn Limited Announces Completion of Tenure of Rama Rao Karumanch as Independent Director, Effective 27 May 2026	CI

fe93af6c950a1fbbd.cCfVaVOXS0XMk5JPshFqawCeZGt8vdyn-WKYiP7FuMg.OxOwURrWJ3Sg_Ks401oTPUvqIAxF1p7_ow3I0czx0bs8HuUIK_0gLvSk5Q

Published financial data: COSYN LIMITED

Annual

Quarterly

Halfyear

YTD

LTM

Fiscal Period: March	2021	2022	2023	2024	2025
Revenues	199M	135M	151M	155M	148M
Total Revenues	199M	135M	151M	155M	148M
Cost of Goods Sold, Total	154M	120M	111M	102M	121M
Gross Profit	44.71M	14.5M	40.16M	53.1M	26.96M
Selling General & Admin Expenses, Total	6.55M	13.71M	15.76M	11.57M	12.26M
Provision for Bad Debts	-	-	-	-	-
Depreciation & Amortization - (IS)	28.18M	19.09M	9.78M	7.77M	5.66M
Other Operating Expenses	14.7M	8.72M	8.88M	12.56M	17.06M
Other Operating Expenses, Total	49.44M	41.52M	34.42M	31.9M	34.98M
Operating Income	-4.73M	-27.02M	5.73M	21.2M	-8.02M
Interest Expense, Total	-2.11M	-718K	-3.72M	-21.59M	-9.63M
Interest And Investment Income	2.9M	2.4M	2.35M	2.28M	1.04M
Net Interest Expenses	792K	1.69M	-1.38M	-19.32M	-8.59M
Currency Exchange Gains (Loss)	-73.26K	-506K	-	-	-
Other Non Operating Income (Expenses)	-	-1K	-	-1K	-
EBT, Excl. Unusual Items	-4.01M	-25.84M	4.36M	1.89M	-16.6M
Gain (Loss) On Sale Of Investments	-	-	-	-	-
Gain (Loss) On Sale Of Assets	-	25.19M	-	-	20.72M
EBT, Incl. Unusual Items	-4.01M	-653K	4.36M	1.89M	4.12M
Income Tax Expense	197K	924K	1.89M	1.54M	2.53M
Earnings From Continuing Operations	-4.21M	-1.58M	2.46M	351K	1.59M
Net Income to Company	-4.21M	-1.58M	2.46M	351K	1.59M
Minority Interest	180K	64K	4K	1K	1K
Net Income - (IS)	-4.03M	-1.51M	2.47M	352K	1.6M
Net Income to Common Incl Extra Items	-4.03M	-1.51M	2.47M	352K	1.6M
Net Income to Common Excl. Extra Items	-4.03M	-1.51M	2.47M	352K	1.6M
Per Share Items
Net EPS - Basic	-0.54	-0.2	0.33	0.05	0.21
Basic EPS - Continuing Operations	-0.54	-0.2	0.33	0.05	0.21
Basic Weighted Average Shares Outstanding	7.5M	7.5M	7.5M	7.5M	7.5M
Net EPS - Diluted	-0.54	-0.2	0.33	0.05	0.21
Diluted EPS - Continuing Operations	-0.54	-0.2	0.33	0.05	0.21
Diluted Weighted Average Shares Outstanding	7.5M	7.5M	7.5M	7.5M	7.5M
Normalized Basic EPS	-0.31	-2.14	0.36	0.16	-1.38
Normalized Diluted EPS	-0.31	-2.14	0.36	0.16	-1.38
Dividend Per Share	-	-	-	-	-
Payout Ratio	-	-	-	-	-
Supplemental Items
EBITDA	10.7M	-18.38M	15.42M	28.9M	-2.44M
EBITA	-4.72M	-27.02M	5.74M	21.21M	-8.01M
EBIT	-4.73M	-27.02M	5.73M	21.2M	-8.02M
EBITDAR	15.21M	-14.22M	19.79M	32.5M	1.45M
Total Revenues (As Reported)	202M	162M	153M	157M	170M
Effective Tax Rate - (Ratio)	-4.91	-141.5	43.42	81.39	61.32
Total Current Taxes	1.87M	2.05M	1.34M	1.2M	1.5M
Total Deferred Taxes	-1.68M	-1.13M	556K	335K	937K
Normalized Net Income	-2.33M	-16.09M	2.73M	1.18M	-10.38M
Interest on Long-Term Debt	-	-	-	-	-
Supplemental Operating Expense Items
Advertising Expense	2.04M	-	-	-	-
Marketing Expenses	-	2.82M	993K	638K	652K
Selling and Marketing Expenses	2.04M	2.82M	993K	638K	652K
Net Rental Expense, Total	4.51M	4.17M	4.37M	3.6M	3.89M
Imputed Operating Lease Interest Expense	8.87M	4.86M	22.68M	54.52M	10.2M
Imputed Operating Lease Depreciation	-4.36M	-690K	-18.31M	-50.92M	-6.31M
Maintenance & Repair Expenses, Total	3.48M	4.39M	3.74M	3.12M	4.18M

Fiscal Period: March	2021	2022	2023	2024	2025
Assets
Cash And Equivalents	5.51M	2.2M	5.12M	6.24M	1.36M
Short Term Investments	-	-	-	-	-
Total Cash And Short Term Investments	5.51M	2.2M	5.12M	6.24M	1.36M
Accounts Receivable, Total	133M	125M	109M	125M	141M
Other Receivables	-	-	-	-	-
Notes Receivable	1.16M	196K	182K	-	376K
Total Receivables	135M	125M	109M	125M	142M
Inventory	32.81M	30.72M	36.74M	50.46M	49.45M
Prepaid Expenses	14.43M	15.75M	20.26M	19.8M	18.46M
Other Current Assets, Total	59.95M	50.39M	53.61M	24.21M	59.1M
Total Current Assets	247M	224M	225M	226M	270M
Gross Property Plant And Equipment	237M	272M	282M	292M	265M
Accumulated Depreciation	-191M	-199M	-209M	-217M	-222M
Net Property Plant And Equipment	46.64M	73.05M	72.97M	75.22M	42.72M
Long-term Investments	811K	811K	811K	811K	811K
Other Intangibles, Total	16.24M	5.93M	5.83M	5.86M	17.95M
Deferred Tax Assets Long-Term	-	487K	-	-	-
Deferred Charges Long-Term	-	-	-	-	-
Other Long-Term Assets, Total	37.43M	39.91M	41.22M	45.57M	43.04M
Total Assets	348M	344M	345M	353M	374M
Liabilities
Accounts Payable, Total	31.63M	33.4M	6.51M	4.22M	4.15M
Accrued Expenses, Total	20.86M	13.24M	15.6M	-	-
Short-term Borrowings	-	-	-	-	-
Current Portion of Long-Term Debt	2.77M	1.28M	2.12M	17.15M	40.71M
Other Current Liabilities	20.15M	20.84M	45.45M	57.33M	53.35M
Total Current Liabilities	75.41M	68.77M	69.68M	78.7M	98.21M
Long-Term Debt	487K	5.31M	2.77M	765K	135K
Deferred Tax Liability Non Current	639K	-	69K	405K	1.34M
Other Non Current Liabilities	1	-1K	-	-1K	-
Total Liabilities	76.53M	74.08M	72.52M	79.87M	99.68M
Common Stock, Total	75M	75M	75M	75M	75M
Additional Paid In Capital	73.46M	73.46M	73.46M	73.46M	73.46M
Retained Earnings	119M	118M	120M	121M	122M
Comprehensive Income and Other	3.38M	3.38M	3.38M	3.38M	3.38M
Total Common Equity	271M	270M	272M	273M	274M
Minority Interest	635K	571K	567K	566K	566K
Total Equity	272M	270M	273M	273M	275M
Total Liabilities And Equity	348M	344M	345M	353M	374M
Supplemental Items
ECS Total Shares Outstanding on Filing Date	7.5M	7.5M	7.5M	7.5M	7.5M
ECS Total Common Shares Outstanding	7.5M	7.5M	7.5M	7.5M	7.5M
Book Value / Share	36.17	35.97	36.3	36.35	36.56
Tangible Book Value	255M	264M	266M	267M	256M
Tangible Book Value Per Share	34.01	35.18	35.52	35.57	34.17
Total Debt	3.26M	6.59M	4.89M	17.92M	40.84M
Net Debt	-2.25M	4.39M	-226K	11.67M	39.48M
Debt Equivalent Oper. Leases	36.09M	33.34M	34.98M	28.79M	31.12M
Minority Interest, Total (Incl. Fin. Div)	635K	571K	567K	566K	566K
Account Code - Inventory Valuation	8	8	8	8	8
Inventories - Raw Materials, Total	67.31K	57K	50K	49K	41K
Inventories - Work In Process, Total	32.74M	30.66M	36.69M	50.42M	49.41M
Land - (BS)	1.83M	25.73M	25.73M	25.73M	-
Buildings, Total	-	4.1M	4.1M	4.1M	-
Machinery, Total	223M	230M	236M	237M	241M
Full Time Employees	-	-	537	530	536
Accumulated Allowance for Doubtful Accounts (Supple)	-	-	-	-	-

Fiscal Period: March	2021	2022	2023	2024	2025
Net Income	-4.03M	-1.51M	2.47M	352K	1.6M
Depreciation & Amortization - CF	15.42M	8.63M	9.68M	7.69M	5.57M
Amortization of Goodwill and Intangible Assets - (CF)	3.54K	5K	5K	5K	5K
Depreciation & Amortization, Total	15.42M	8.64M	9.68M	7.7M	5.58M
Amortization of Deferred Charges, Total - (CF)	12.76M	10.45M	96K	74K	80K
Provision and Write-off of Bad Debts	-	901K	-	-	-
Other Operating Activities, Total	-10.38M	-30.25M	-4.32M	21K	-16.62M
Change In Accounts Receivable	38.16M	7.59M	16.39M	-16.26M	-16.31M
Change In Inventories	7.09M	2.09M	-6.02M	-13.73M	1.01M
Change In Accounts Payable	-4.72M	1.19M	-4.09M	-2.29M	-72K
Change In Income Taxes	-	-	-	-	-
Change in Other Net Operating Assets	-48.79M	-10.15M	1.33M	7.09M	22.62M
Cash from Operations	5.51M	-11.06M	15.54M	-17.04M	-2.11M
Capital Expenditure	-15.62M	-9.99M	-9.6M	-10.05M	-
Sale of Property, Plant, and Equipment	-	-	-	-	13.23M
Investment in Marketable and Equity Securities, Total	-	-	-	-	-
Other Investing Activities, Total	-1.4M	13.16M	236K	31.86M	-11.97M
Cash from Investing	-17.02M	3.17M	-9.37M	21.82M	1.26M
Short Term Debt Issued, Total	-	-	-	-	-
Long-Term Debt Issued, Total	-	4.82M	-	-	-
Total Debt Issued	-	4.82M	-	-	-
Short Term Debt Repaid, Total	-	-	-	-	-
Long-Term Debt Repaid, Total	-2.07M	-	-2.54M	-2M	-629K
Total Debt Repaid	-2.07M	-	-2.54M	-2M	-629K
Common Dividends Paid	-	-	-	-	-
Common & Preferred Stock Dividends Paid	-	-	-	-	-
Other Financing Activities, Total	-1.5M	-238K	-720K	-1.64M	-3.4M
Cash from Financing	-3.57M	4.58M	-3.26M	-3.64M	-4.03M
Miscellaneous Cash Flow Adjustments	-	-	-	1K	-1K
Net Change in Cash	-15.08M	-3.31M	2.91M	1.13M	-4.88M
Supplemental Items
Cash Interest Paid	1.5M	238K	721K	1.64M	3.4M
Cash Income Tax Paid (Refund)	8.59M	3.76M	4.58M	875K	782K
Levered Free Cash Flow	-391K	6.4M	4.16M	-8.49M	-58.64M
Unlevered Free Cash Flow	929K	6.85M	6.49M	5.01M	-52.62M
Change In Net Working Capital	8.68M	-14.64M	-2.74M	5.97M	53.26M
Net Debt Issued / Repaid	-2.07M	4.82M	-2.54M	-2M	-629K

Fiscal Period: March	2021	2022	2023	2024	2025
Profitability
Return on Assets	-0.77	-4.87	1.04	3.79	-1.38
Return on Total Capital	-1.04	-6.12	1.29	4.66	-1.65
Return On Equity %	-1.53	-0.58	0.91	0.13	0.58
Return on Common Equity	-1.48	-0.56	0.91	0.13	0.58
Margin Analysis
Gross Profit Margin %	22.47	10.78	26.64	34.25	18.21
SG&A Margin	3.29	10.19	10.46	7.46	8.28
EBITDA Margin %	5.37	-13.67	10.23	18.64	-1.65
EBITA Margin %	-2.37	-20.09	3.8	13.68	-5.41
EBIT Margin %	-2.38	-20.09	3.8	13.68	-5.41
Income From Continuing Operations Margin %	-2.11	-1.17	1.63	0.23	1.08
Net Income Margin %	-2.02	-1.12	1.64	0.23	1.08
Net Avail. For Common Margin %	-2.02	-1.12	1.64	0.23	1.08
Normalized Net Income Margin	-1.17	-11.96	1.81	0.76	-7.01
Levered Free Cash Flow Margin	-0.2	4.76	2.76	-5.47	-39.6
Unlevered Free Cash Flow Margin	0.47	5.09	4.31	3.23	-35.54
Asset Turnover
Asset Turnover	0.52	0.39	0.44	0.44	0.41
Fixed Assets Turnover	4.26	2.25	2.06	2.09	2.51
Receivables Turnover (Average Receivables)	1.3	1.04	1.29	1.33	1.11
Inventory Turnover (Average Inventory)	4.24	3.78	3.28	2.34	2.42
Short Term Liquidity
Current Ratio	3.28	3.26	3.22	2.87	2.75
Quick Ratio	1.84	1.85	1.63	1.67	1.45
Operating Cash Flow to Current Liabilities	0.07	-0.16	0.22	-0.22	-0.02
Days Sales Outstanding (Average Receivables)	279.86	350.74	282.82	275.59	327.94
Days Outstanding Inventory (Average Inventory)	86	96.61	111.31	156.54	150.58
Average Days Payable Outstanding	83.43	101.56	26.77	16.97	12.72
Cash Conversion Cycle (Average Days)	282.43	345.79	367.36	415.15	465.81
Long Term Solvency
Total Debt/Equity	1.2	2.44	1.79	6.56	14.86
Total Debt / Total Capital	1.19	2.38	1.76	6.16	12.94
LT Debt/Equity	0.18	1.96	1.01	0.28	0.05
Long-Term Debt / Total Capital	0.18	1.92	1	0.26	0.04
Total Liabilities / Total Assets	21.96	21.51	21	22.62	26.62
EBIT / Interest Expense	-2.24	-37.63	1.54	0.98	-0.83
EBITDA / Interest Expense	5.07	-25.6	4.14	1.34	-0.25
(EBITDA - Capex) / Interest Expense	-2.33	-39.52	1.56	0.87	-0.25
Total Debt / EBITDA	0.31	-0.36	0.32	0.62	-16.73
Net Debt / EBITDA	-0.21	-0.24	-0.01	0.4	-16.17
Total Debt / (EBITDA - Capex)	-0.66	-0.23	0.84	0.95	-16.73
Net Debt / (EBITDA - Capex)	0.46	-0.15	-0.04	0.62	-16.17
Growth Over Prior Year
Total Revenues, 1 Yr. Growth %	-33.44	-32.41	12.08	2.85	-4.51
Gross Profit, 1 Yr. Growth %	-37.49	-76.4	176.85	32.24	-49.23
EBITDA, 1 Yr. Growth %	-72.52	-178.38	-282.82	86.33	-108.42
EBITA, 1 Yr. Growth %	-122.39	-436.34	-133.61	263.65	-137.65
EBIT, 1 Yr. Growth %	-122.41	471.49	-120.82	269.97	-137.81
Earnings From Cont. Operations, 1 Yr. Growth %	-130.4	-62.51	-256.25	-85.75	354.13
Net Income, 1 Yr. Growth %	-127.43	-62.42	-263.12	-85.74	353.12
Normalized Net Income, 1 Yr. Growth %	-118.06	591.71	-116.94	-56.72	-979.5
Diluted EPS Before Extra, 1 Yr. Growth %	-127.43	-62.42	-263.12	-85.74	353.13
Accounts Receivable, 1 Yr. Growth %	-22.23	-6.36	-13.11	14.97	13.06
Inventory, 1 Yr. Growth %	-17.77	-6.37	19.6	37.37	-2.01
Net Property, Plant and Equip., 1 Yr. Growth %	-0.08	56.61	-0.1	3.08	-43.21
Total Assets, 1 Yr. Growth %	-16.79	-1.16	0.26	2.23	6.06
Tangible Book Value, 1 Yr. Growth %	3.89	3.45	0.97	0.12	-3.94
Common Equity, 1 Yr. Growth %	-1.08	-0.56	0.91	0.13	0.58
Cash From Operations, 1 Yr. Growth %	-88.65	-300.89	-240.5	-209.64	-87.6
Capital Expenditures, 1 Yr. Growth %	-14.23	-36.03	-3.86	4.6	-
Levered Free Cash Flow, 1 Yr. Growth %	-101.11	-1.74K	-31.57	-303.74	590.98
Unlevered Free Cash Flow, 1 Yr. Growth %	-97.59	637.86	-0.66	-22.83	-1.15K
Dividend Per Share, 1 Yr. Growth %	-	-	-	-	-
Compound Annual Growth Rate Over Two Years
Total Revenues, 2 Yr. CAGR %	-29.09	-32.93	-12.96	7.36	-0.9
Gross Profit, 2 Yr. CAGR %	-29.71	-54.97	-19.16	91.34	-18.06
EBITDA, 2 Yr. CAGR %	-56.38	-31.27	-18.92	85.14	-60.33
EBITA, 2 Yr. CAGR %	-66.49	13.16	-15.49	11.48	17.21
EBIT, 2 Yr. CAGR %	-66.48	13.17	10.1	-12.22	18.27
Earnings From Cont. Operations, 2 Yr. CAGR %	-52.64	-66.24	-23.46	-52.82	-19.57
Net Income, 2 Yr. CAGR %	-54.82	-67.89	-21.7	-51.77	-19.61
Normalized Net Income, 2 Yr. CAGR %	-65.13	11.77	8.26	-72.92	95.1
Diluted EPS Before Extra, 2 Yr. CAGR %	-54.82	-67.89	-21.7	-51.77	-19.61
Accounts Receivable, 2 Yr. CAGR %	-19.13	-14.66	-9.8	-0.05	14.01
Inventory, 2 Yr. CAGR %	106.98	-12.26	5.82	28.18	16.02
Net Property, Plant and Equip., 2 Yr. CAGR %	0.38	25.09	25.08	1.47	-23.49
Total Assets, 2 Yr. CAGR %	-9.47	-9.31	-0.45	1.24	4.13
Tangible Book Value, 2 Yr. CAGR %	2.66	3.67	2.2	0.55	-1.93
Common Equity, 2 Yr. CAGR %	-2.23	-0.82	0.18	0.52	0.36
Cash From Operations, 2 Yr. CAGR %	-73.11	-52.25	68	24.11	-63.13
Capital Expenditures, 2 Yr. CAGR %	-48.24	-25.93	-21.58	0.28	-
Levered Free Cash Flow, 2 Yr. CAGR %	-87.65	-57.44	226.23	18.08	275.21
Unlevered Free Cash Flow, 2 Yr. CAGR %	-74.91	-57.85	164.49	-12.44	184.7
Dividend Per Share, 2 Yr. CAGR %	-	-	-	-	-
Compound Annual Growth Rate Over Three Years
Total Revenues, 3 Yr. CAGR %	-22.54	-30.21	-20.41	-7.98	3.25
Gross Profit, 3 Yr. CAGR %	-28.91	-45.68	-17.5	-4.75	22.96
EBITDA, 3 Yr. CAGR %	-52.41	-31.1	-26.56	7.21	-33.85
EBITA, 3 Yr. CAGR %	-62.97	-13.73	-35.22	38.22	-22.28
EBIT, 3 Yr. CAGR %	-62.96	-13.73	-35.24	64.91	-33.71
Earnings From Cont. Operations, 3 Yr. CAGR %	-59.58	-56.18	-43.73	-56.3	0.36
Net Income, 3 Yr. CAGR %	-60.59	-57.51	-44.81	-55.62	1.77
Normalized Net Income, 3 Yr. CAGR %	-64.54	-5.61	-40.4	-20.25	-13.6
Diluted EPS Before Extra, 3 Yr. CAGR %	-60.59	-57.51	-44.81	-55.62	1.77
Accounts Receivable, 3 Yr. CAGR %	10.33	-15.08	-14.15	-2.2	4.14
Inventory, 3 Yr. CAGR %	-28.39	58.89	-2.71	15.44	17.2
Net Property, Plant and Equip., 3 Yr. CAGR %	3.41	16.42	16.06	17.27	-16.38
Total Assets, 3 Yr. CAGR %	-3.51	-6.78	-6.22	0.44	2.82
Tangible Book Value, 3 Yr. CAGR %	1.13	2.93	2.76	1.5	-0.97
Common Equity, 3 Yr. CAGR %	0.26	-1.68	-0.25	0.16	0.54
Cash From Operations, 3 Yr. CAGR %	-50.7	-47.43	-31.57	45.73	-42.41
Capital Expenditures, 3 Yr. CAGR %	-14.55	-44.45	-19.2	-13.67	-
Levered Free Cash Flow, 3 Yr. CAGR %	-59.41	-37	-50.96	178.85	112.78
Unlevered Free Cash Flow, 3 Yr. CAGR %	-39.35	-22.56	-44.77	75.42	100.43
Compound Annual Growth Rate Over Five Years
Total Revenues, 5 Yr. CAGR %	-3.96	-15.65	-18.84	-17.09	-13.11
Gross Profit, 5 Yr. CAGR %	-5.84	-33.03	-20.24	-10.11	-17.73
EBITDA, 5 Yr. CAGR %	-24.26	-22.83	-31.1	-12.45	-42.52
EBITA, 5 Yr. CAGR %	-33.43	-15.46	-42.72	-12.81	-17.61
EBIT, 5 Yr. CAGR %	-33.42	-15.46	-42.73	-12.81	-17.6
Earnings From Cont. Operations, 5 Yr. CAGR %	-34.75	-51.97	-47.82	-54.87	-35.09
Net Income, 5 Yr. CAGR %	-35.32	-52.52	-48.13	-55.3	-35.85
Normalized Net Income, 5 Yr. CAGR %	-36.05	-16.85	-44.58	-42.72	-4.23
Diluted EPS Before Extra, 5 Yr. CAGR %	-35.32	-52.52	-48.13	-55.3	-35.85
Accounts Receivable, 5 Yr. CAGR %	0.61	-6.05	1.79	-9.36	-3.83
Inventory, 5 Yr. CAGR %	-9.17	1.1	-16.28	45.81	4.39
Net Property, Plant and Equip., 5 Yr. CAGR %	18.57	25.1	11.59	10.19	-1.76
Total Assets, 5 Yr. CAGR %	4.65	0.03	-2.3	-3.65	-2.21
Tangible Book Value, 5 Yr. CAGR %	12.63	7.56	1.56	1.97	0.86
Common Equity, 5 Yr. CAGR %	11.86	4.89	0.23	-0.8	-0.01
Cash From Operations, 5 Yr. CAGR %	-18.82	-29.36	-19.5	-25.87	-46.57
Capital Expenditures, 5 Yr. CAGR %	2.35	-18.74	-17.44	-29.65	-
Levered Free Cash Flow, 5 Yr. CAGR %	-54.33	21.22	-6.53	-19.81	10.67
Unlevered Free Cash Flow, 5 Yr. CAGR %	-44.41	39.55	9.29	-19.42	6.42