Aspen Group Ltd
ASX:APZ
Income Statement
Earnings Waterfall
Aspen Group Ltd
Revenue
|
76.3m
AUD
|
Cost of Revenue
|
-25.3m
AUD
|
Gross Profit
|
51m
AUD
|
Operating Expenses
|
-32.2m
AUD
|
Operating Income
|
18.8m
AUD
|
Other Expenses
|
32m
AUD
|
Net Income
|
50.8m
AUD
|
Income Statement
Aspen Group Ltd
Jun-2003 | Dec-2003 | Dec-2004 | Jun-2005 | Dec-2005 | Jun-2006 | Dec-2006 | Jun-2007 | Dec-2007 | Jun-2008 | Dec-2008 | Jun-2009 | Dec-2009 | Jun-2010 | Dec-2010 | Jun-2011 | Dec-2011 | Jun-2012 | Dec-2012 | Jun-2013 | Dec-2013 | Jun-2014 | Dec-2014 | Jun-2015 | Dec-2015 | Jun-2016 | Dec-2016 | Jun-2017 | Dec-2017 | Jun-2018 | Dec-2018 | Jun-2019 | Dec-2019 | Jun-2020 | Dec-2020 | Jun-2021 | Dec-2021 | Jun-2022 | Dec-2022 | Jun-2023 | Dec-2023 | ||
---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
Revenue | ||||||||||||||||||||||||||||||||||||||||||
Revenue |
5
N/A
|
9
+104%
|
7
-21%
|
20
+182%
|
24
+17%
|
36
+50%
|
40
+10%
|
60
+51%
|
76
+27%
|
69
-10%
|
69
+0%
|
63
-9%
|
64
+2%
|
64
+1%
|
66
+2%
|
81
+24%
|
78
-4%
|
48
-38%
|
32
-35%
|
27
-16%
|
27
+2%
|
22
-18%
|
26
+18%
|
48
+84%
|
56
+17%
|
33
-41%
|
13
-60%
|
15
+13%
|
15
+2%
|
22
+41%
|
26
+20%
|
29
+12%
|
32
+10%
|
31
-4%
|
32
+4%
|
36
+10%
|
38
+7%
|
47
+23%
|
58
+25%
|
66
+13%
|
76
+15%
|
|
Gross Profit | ||||||||||||||||||||||||||||||||||||||||||
Cost of Revenue |
(1)
|
(3)
|
(2)
|
(4)
|
(5)
|
(5)
|
(6)
|
(9)
|
(9)
|
(10)
|
(11)
|
(12)
|
(15)
|
(16)
|
(17)
|
(30)
|
(31)
|
(16)
|
(10)
|
(6)
|
(5)
|
(6)
|
(12)
|
(23)
|
(28)
|
(18)
|
(8)
|
(8)
|
(9)
|
(12)
|
(15)
|
(14)
|
(10)
|
(14)
|
(13)
|
(19)
|
(21)
|
(25)
|
(24)
|
(21)
|
(25)
|
|
Gross Profit |
3
N/A
|
6
+100%
|
6
-9%
|
17
+200%
|
19
+12%
|
31
+66%
|
34
+8%
|
51
+53%
|
67
+31%
|
59
-12%
|
58
-2%
|
50
-13%
|
49
-3%
|
48
-2%
|
49
+3%
|
51
+4%
|
47
-8%
|
33
-31%
|
21
-35%
|
20
-4%
|
22
+9%
|
16
-27%
|
14
-13%
|
25
+78%
|
28
+13%
|
16
-45%
|
6
-63%
|
7
+21%
|
6
-11%
|
9
+50%
|
11
+15%
|
15
+40%
|
22
+48%
|
17
-24%
|
19
+13%
|
17
-11%
|
17
-1%
|
21
+27%
|
35
+63%
|
45
+31%
|
51
+12%
|
|
Operating Income | ||||||||||||||||||||||||||||||||||||||||||
Operating Expenses |
(1)
|
(0)
|
0
|
(1)
|
2
|
14
|
62
|
(12)
|
(76)
|
(24)
|
(39)
|
(48)
|
(30)
|
(26)
|
(25)
|
(19)
|
(20)
|
(36)
|
(55)
|
(36)
|
(17)
|
(14)
|
(12)
|
(28)
|
(24)
|
(24)
|
(18)
|
(7)
|
(8)
|
(7)
|
(7)
|
(10)
|
(15)
|
(10)
|
(11)
|
(10)
|
(11)
|
(12)
|
(18)
|
(27)
|
(32)
|
|
Selling, General & Administrative |
(1)
|
(1)
|
(2)
|
(3)
|
(3)
|
(7)
|
(8)
|
(13)
|
(20)
|
(23)
|
(38)
|
(48)
|
(30)
|
(26)
|
(25)
|
(18)
|
(18)
|
(32)
|
(31)
|
(14)
|
(13)
|
(10)
|
(11)
|
(12)
|
(12)
|
(10)
|
(6)
|
(5)
|
(6)
|
(6)
|
(5)
|
(4)
|
(7)
|
(3)
|
(3)
|
(3)
|
(3)
|
(3)
|
(9)
|
(16)
|
(18)
|
|
Depreciation & Amortization |
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
(0)
|
(1)
|
(1)
|
(1)
|
(1)
|
(0)
|
(2)
|
(5)
|
(6)
|
(3)
|
(1)
|
(1)
|
(1)
|
(2)
|
(2)
|
(1)
|
(0)
|
(1)
|
(0)
|
(1)
|
(1)
|
(1)
|
(1)
|
(1)
|
(1)
|
|
Other Operating Expenses |
0
|
0
|
2
|
2
|
6
|
21
|
71
|
0
|
(55)
|
(1)
|
(1)
|
(0)
|
(0)
|
(0)
|
(0)
|
(1)
|
(1)
|
(3)
|
(22)
|
(22)
|
(3)
|
(3)
|
1
|
(11)
|
(6)
|
(11)
|
(11)
|
(1)
|
(1)
|
1
|
0
|
(6)
|
(7)
|
(6)
|
(7)
|
(7)
|
(7)
|
(8)
|
(7)
|
(10)
|
(12)
|
|
Operating Income |
2
N/A
|
6
+159%
|
6
+1%
|
16
+182%
|
21
+31%
|
45
+111%
|
96
+113%
|
39
-59%
|
(8)
N/A
|
35
N/A
|
18
-48%
|
2
-89%
|
18
+805%
|
21
+16%
|
24
+12%
|
32
+33%
|
27
-15%
|
(4)
N/A
|
(34)
-788%
|
(16)
+53%
|
6
N/A
|
3
-54%
|
2
-29%
|
(3)
N/A
|
5
N/A
|
(8)
N/A
|
(12)
-51%
|
(0)
+98%
|
(2)
-936%
|
3
N/A
|
3
+22%
|
5
+39%
|
8
+62%
|
7
-8%
|
8
+16%
|
7
-21%
|
6
-13%
|
9
+65%
|
17
+79%
|
18
+8%
|
19
+4%
|
|
Pre-Tax Income | ||||||||||||||||||||||||||||||||||||||||||
Interest Income Expense |
(1)
|
(3)
|
(3)
|
(6)
|
(6)
|
(4)
|
(1)
|
43
|
79
|
38
|
(52)
|
(101)
|
(49)
|
(15)
|
(20)
|
(32)
|
(15)
|
39
|
30
|
(8)
|
(18)
|
(16)
|
(29)
|
(26)
|
(24)
|
(3)
|
10
|
1
|
1
|
(1)
|
(1)
|
(6)
|
(6)
|
2
|
7
|
17
|
35
|
61
|
53
|
38
|
43
|
|
Non-Reccuring Items |
0
|
0
|
0
|
0
|
0
|
0
|
0
|
2
|
3
|
0
|
(4)
|
8
|
10
|
(1)
|
(6)
|
13
|
2
|
(174)
|
(159)
|
(4)
|
(11)
|
0
|
(5)
|
(9)
|
10
|
18
|
3
|
(1)
|
(2)
|
(2)
|
(0)
|
0
|
0
|
0
|
1
|
1
|
3
|
3
|
0
|
(1)
|
0
|
|
Total Other Income |
(0)
|
0
|
(2)
|
0
|
0
|
0
|
0
|
(2)
|
(2)
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
1
|
2
|
(2)
|
0
|
(0)
|
(0)
|
(0)
|
(0)
|
(0)
|
(0)
|
(0)
|
(0)
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
|
Pre-Tax Income |
1
N/A
|
3
+183%
|
3
+14%
|
10
+223%
|
15
+49%
|
41
+168%
|
95
+130%
|
81
-14%
|
72
-11%
|
73
+1%
|
(38)
N/A
|
(91)
-140%
|
(20)
+78%
|
6
N/A
|
(2)
N/A
|
13
N/A
|
14
+12%
|
(140)
N/A
|
(163)
-17%
|
(28)
+83%
|
(24)
+15%
|
(13)
+44%
|
(33)
-148%
|
(38)
-16%
|
(10)
+75%
|
6
N/A
|
1
-90%
|
(1)
N/A
|
(4)
-353%
|
0
N/A
|
2
+2 168%
|
(1)
N/A
|
2
N/A
|
9
+424%
|
16
+83%
|
25
+53%
|
44
+77%
|
73
+67%
|
70
-4%
|
56
-20%
|
62
+11%
|
|
Net Income | ||||||||||||||||||||||||||||||||||||||||||
Tax Provision |
(0)
|
(0)
|
(0)
|
(0)
|
(1)
|
(7)
|
(13)
|
(8)
|
(4)
|
(2)
|
17
|
26
|
11
|
7
|
9
|
5
|
9
|
(10)
|
(17)
|
0
|
(12)
|
(12)
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
3
|
3
|
1
|
2
|
3
|
2
|
(1)
|
(11)
|
|
Income from Continuing Operations |
1
|
2
|
3
|
10
|
15
|
34
|
82
|
74
|
68
|
71
|
(21)
|
(65)
|
(9)
|
13
|
7
|
17
|
23
|
(150)
|
(180)
|
(28)
|
(36)
|
(25)
|
(33)
|
(38)
|
(10)
|
6
|
1
|
(1)
|
(4)
|
0
|
2
|
(1)
|
2
|
12
|
19
|
25
|
45
|
75
|
72
|
54
|
51
|
|
Income to Minority Interest |
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
2
|
0
|
0
|
0
|
0
|
(2)
|
(1)
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
|
Net Income (Common) |
1
N/A
|
2
+234%
|
3
+23%
|
10
+229%
|
15
+47%
|
34
+138%
|
82
+138%
|
74
-10%
|
68
-8%
|
71
+4%
|
(21)
N/A
|
(63)
-196%
|
(7)
+89%
|
13
N/A
|
7
-42%
|
17
+139%
|
21
+22%
|
(148)
N/A
|
(183)
-24%
|
(38)
+79%
|
(85)
-123%
|
(82)
+3%
|
(30)
+63%
|
(32)
-6%
|
(8)
+76%
|
10
N/A
|
4
-55%
|
(0)
N/A
|
(2)
-621%
|
1
N/A
|
2
+167%
|
(1)
N/A
|
2
N/A
|
12
+525%
|
19
+61%
|
25
+33%
|
45
+78%
|
75
+67%
|
72
-5%
|
54
-24%
|
51
-7%
|
|
EPS (Diluted) |
0.25
N/A
|
0.42
+68%
|
0.34
-19%
|
0.76
+124%
|
0.9
+18%
|
1.67
+86%
|
3.25
+95%
|
2.49
-23%
|
2.13
-14%
|
2.85
+34%
|
-0.66
N/A
|
-1.91
-189%
|
-0.1
+95%
|
0.19
N/A
|
0.11
-42%
|
0.27
+145%
|
0.35
+30%
|
-1.9
N/A
|
-2.24
-18%
|
-0.3
+87%
|
-0.7
-133%
|
-0.68
+3%
|
-0.25
+63%
|
-0.27
-8%
|
-0.08
+70%
|
0.08
N/A
|
0.04
-50%
|
-0.01
N/A
|
-0.01
N/A
|
0
N/A
|
0.02
N/A
|
-0.01
N/A
|
0.02
N/A
|
0.12
+500%
|
0.18
+50%
|
0.22
+22%
|
0.35
+59%
|
0.55
+57%
|
0.42
-24%
|
0.31
-26%
|
0.28
-10%
|