Atlas Pearls Ltd
ASX:ATP
Income Statement
Earnings Waterfall
Atlas Pearls Ltd
Income Statement
Atlas Pearls Ltd
| Dec-2000 | Jun-2001 | Dec-2001 | Jun-2002 | Dec-2002 | Jun-2003 | Dec-2003 | Jun-2004 | 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 | Jun-2024 | Dec-2024 | Jun-2025 | ||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Revenue | |||||||||||||||||||||||||||||||||||||||||||||||||||
| Interest Expense |
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
1
|
1
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
|
| Revenue |
7
N/A
|
8
+16%
|
11
+35%
|
14
+25%
|
11
-20%
|
9
-22%
|
10
+9%
|
8
-21%
|
7
-10%
|
7
+6%
|
10
+36%
|
11
+12%
|
13
+20%
|
24
+83%
|
33
+36%
|
16
-52%
|
17
+7%
|
15
-13%
|
11
-25%
|
11
-4%
|
14
+32%
|
12
-17%
|
12
+5%
|
11
-7%
|
12
+7%
|
4
-71%
|
13
+264%
|
16
+27%
|
13
-20%
|
12
-7%
|
13
+9%
|
18
+40%
|
19
+2%
|
16
-13%
|
15
-6%
|
14
-7%
|
14
+2%
|
16
+12%
|
17
+7%
|
14
-21%
|
13
-7%
|
18
+43%
|
24
+30%
|
22
-10%
|
22
+1%
|
27
+26%
|
42
+53%
|
42
+0%
|
34
-19%
|
44
+30%
|
|
| Gross Profit | |||||||||||||||||||||||||||||||||||||||||||||||||||
| Cost of Revenue |
0
|
0
|
0
|
(2)
|
(2)
|
(4)
|
(5)
|
(5)
|
(5)
|
(4)
|
(4)
|
(4)
|
(5)
|
(5)
|
0
|
(3)
|
(4)
|
(4)
|
(4)
|
(5)
|
(5)
|
(6)
|
(6)
|
(5)
|
(5)
|
(1)
|
(6)
|
(6)
|
(5)
|
(6)
|
(6)
|
(8)
|
(8)
|
(9)
|
(10)
|
(9)
|
(7)
|
(10)
|
(12)
|
(9)
|
(9)
|
(8)
|
(10)
|
(12)
|
(11)
|
(11)
|
(12)
|
(10)
|
(10)
|
(14)
|
|
| Gross Profit |
0
N/A
|
0
N/A
|
0
N/A
|
12
N/A
|
9
-28%
|
5
-44%
|
5
-7%
|
3
-32%
|
2
-44%
|
3
+89%
|
6
+69%
|
8
+37%
|
8
+8%
|
19
+129%
|
33
+75%
|
13
-62%
|
13
+3%
|
11
-15%
|
8
-30%
|
6
-26%
|
9
+57%
|
5
-42%
|
7
+29%
|
7
-3%
|
7
+6%
|
2
-69%
|
7
+240%
|
10
+39%
|
8
-25%
|
6
-18%
|
7
+15%
|
10
+44%
|
11
+5%
|
7
-31%
|
6
-21%
|
5
-9%
|
7
+34%
|
6
-11%
|
5
-15%
|
5
-4%
|
4
-22%
|
10
+142%
|
14
+43%
|
10
-30%
|
11
+6%
|
16
+55%
|
30
+83%
|
32
+6%
|
24
-25%
|
30
+29%
|
|
| Operating Income | |||||||||||||||||||||||||||||||||||||||||||||||||||
| Operating Expenses |
(5)
|
(5)
|
(5)
|
(5)
|
(3)
|
(3)
|
(3)
|
(3)
|
(3)
|
(3)
|
(3)
|
(4)
|
(4)
|
(5)
|
(21)
|
(6)
|
(5)
|
(16)
|
(9)
|
(12)
|
(4)
|
(4)
|
(4)
|
(7)
|
(7)
|
(5)
|
(10)
|
(9)
|
(14)
|
(11)
|
1
|
(10)
|
(10)
|
(6)
|
(6)
|
(7)
|
(7)
|
(10)
|
(8)
|
(8)
|
(8)
|
(6)
|
(6)
|
(7)
|
(7)
|
(7)
|
(8)
|
(9)
|
(7)
|
(10)
|
|
| Selling, General & Administrative |
0
|
0
|
0
|
(2)
|
(3)
|
(3)
|
(2)
|
(2)
|
(2)
|
(2)
|
(3)
|
(3)
|
(4)
|
(4)
|
(10)
|
(6)
|
(5)
|
(8)
|
(5)
|
(5)
|
(4)
|
(4)
|
(5)
|
(5)
|
(5)
|
(4)
|
(6)
|
(7)
|
(8)
|
(7)
|
(6)
|
(6)
|
(7)
|
(6)
|
(6)
|
(6)
|
(5)
|
(6)
|
(5)
|
(5)
|
(4)
|
(4)
|
(5)
|
(5)
|
(6)
|
(6)
|
(7)
|
(9)
|
(9)
|
(9)
|
|
| Research & Development |
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
(0)
|
0
|
(0)
|
(0)
|
(0)
|
(0)
|
(0)
|
(0)
|
(0)
|
(0)
|
(0)
|
(0)
|
(0)
|
(0)
|
(0)
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
|
| Depreciation & Amortization |
0
|
0
|
0
|
(0)
|
0
|
(0)
|
0
|
0
|
0
|
(0)
|
0
|
0
|
0
|
0
|
0
|
0
|
(0)
|
0
|
(0)
|
0
|
(0)
|
0
|
(0)
|
0
|
(0)
|
(0)
|
(0)
|
(0)
|
0
|
(1)
|
0
|
(0)
|
(0)
|
(0)
|
(0)
|
(0)
|
(0)
|
(0)
|
(0)
|
(1)
|
(1)
|
(0)
|
(0)
|
(0)
|
(0)
|
(0)
|
(0)
|
(0)
|
0
|
(0)
|
|
| Other Operating Expenses |
(5)
|
(5)
|
(5)
|
(3)
|
(0)
|
(0)
|
(0)
|
(0)
|
(1)
|
(1)
|
(1)
|
(1)
|
(0)
|
(1)
|
(11)
|
0
|
0
|
(7)
|
(4)
|
(6)
|
(0)
|
0
|
1
|
(3)
|
(2)
|
(2)
|
(3)
|
(2)
|
(8)
|
(4)
|
8
|
(3)
|
(3)
|
0
|
0
|
(1)
|
(1)
|
(4)
|
(2)
|
(3)
|
(3)
|
(1)
|
(1)
|
(1)
|
(1)
|
(1)
|
(1)
|
0
|
2
|
(0)
|
|
| Operating Income |
2
N/A
|
4
+52%
|
6
+61%
|
8
+26%
|
6
-26%
|
2
-63%
|
2
-8%
|
1
-69%
|
(1)
N/A
|
0
N/A
|
2
+1 715%
|
4
+58%
|
4
+12%
|
13
+221%
|
12
-14%
|
6
-45%
|
8
+24%
|
(5)
N/A
|
(1)
+73%
|
(6)
-355%
|
5
N/A
|
2
-61%
|
2
+27%
|
(1)
N/A
|
0
N/A
|
(3)
N/A
|
(3)
+16%
|
1
N/A
|
(7)
N/A
|
(5)
+20%
|
9
N/A
|
0
-96%
|
1
+164%
|
1
-1%
|
(0)
N/A
|
(1)
-455%
|
0
N/A
|
(3)
N/A
|
(3)
+14%
|
(3)
-15%
|
(3)
-10%
|
4
N/A
|
8
+97%
|
3
-62%
|
4
+13%
|
9
+151%
|
21
+140%
|
22
+4%
|
16
-26%
|
21
+27%
|
|
| Pre-Tax Income | |||||||||||||||||||||||||||||||||||||||||||||||||||
| Interest Income Expense |
0
|
(0)
|
(0)
|
(0)
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
(0)
|
(0)
|
(6)
|
(0)
|
(2)
|
(0)
|
(2)
|
0
|
(1)
|
(0)
|
(0)
|
1
|
0
|
(2)
|
(2)
|
3
|
(0)
|
0
|
(0)
|
(0)
|
(1)
|
(0)
|
(0)
|
0
|
(0)
|
0
|
(0)
|
(0)
|
(0)
|
(0)
|
(0)
|
0
|
(0)
|
0
|
(0)
|
2
|
|
| Non-Reccuring Items |
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
(2)
|
0
|
(4)
|
0
|
(0)
|
0
|
(0)
|
0
|
(0)
|
(1)
|
(1)
|
2
|
0
|
(5)
|
(5)
|
2
|
1
|
0
|
(1)
|
(0)
|
1
|
2
|
3
|
(4)
|
(5)
|
4
|
4
|
2
|
3
|
1
|
10
|
17
|
14
|
4
|
|
| Total Other Income |
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
1
|
1
|
1
|
1
|
0
|
1
|
0
|
(0)
|
0
|
0
|
0
|
0
|
0
|
(0)
|
0
|
0
|
0
|
(0)
|
(0)
|
0
|
0
|
0
|
0
|
0
|
(1)
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
|
| Pre-Tax Income |
2
N/A
|
4
+43%
|
6
+61%
|
7
+31%
|
6
-25%
|
2
-63%
|
2
-8%
|
1
-69%
|
(1)
N/A
|
0
N/A
|
2
+1 715%
|
4
+58%
|
4
+12%
|
13
+221%
|
12
-14%
|
6
-45%
|
(1)
N/A
|
(5)
-568%
|
(8)
-52%
|
(6)
+19%
|
3
N/A
|
2
-19%
|
1
-51%
|
(1)
N/A
|
(0)
+75%
|
(4)
-919%
|
(4)
-3%
|
1
N/A
|
(8)
N/A
|
(8)
+9%
|
4
N/A
|
3
-27%
|
2
-24%
|
1
-62%
|
(2)
N/A
|
(2)
-17%
|
0
N/A
|
(1)
N/A
|
0
N/A
|
(7)
N/A
|
(9)
-30%
|
8
N/A
|
12
+44%
|
5
-53%
|
6
+11%
|
10
+62%
|
31
+220%
|
40
+28%
|
31
-23%
|
27
-11%
|
|
| Net Income | |||||||||||||||||||||||||||||||||||||||||||||||||||
| Tax Provision |
0
|
(1)
|
(2)
|
(2)
|
(2)
|
(1)
|
(1)
|
(0)
|
(0)
|
(0)
|
(0)
|
(1)
|
(1)
|
(4)
|
(3)
|
(2)
|
0
|
1
|
0
|
1
|
(0)
|
(1)
|
(1)
|
1
|
2
|
1
|
2
|
0
|
3
|
(1)
|
(4)
|
(2)
|
(1)
|
0
|
1
|
(0)
|
(1)
|
(2)
|
(3)
|
(1)
|
(1)
|
(1)
|
0
|
(1)
|
(2)
|
(1)
|
(5)
|
(8)
|
(7)
|
(5)
|
|
| Income from Continuing Operations |
2
|
3
|
4
|
5
|
4
|
1
|
1
|
0
|
(1)
|
(0)
|
2
|
3
|
3
|
10
|
8
|
4
|
(0)
|
(4)
|
(7)
|
(5)
|
2
|
1
|
1
|
(1)
|
1
|
(2)
|
(2)
|
2
|
(5)
|
(8)
|
(1)
|
1
|
1
|
1
|
(1)
|
(2)
|
(0)
|
(4)
|
(3)
|
(8)
|
(10)
|
7
|
12
|
5
|
4
|
9
|
26
|
31
|
24
|
22
|
|
| Net Income (Common) |
2
N/A
|
3
+15%
|
4
+47%
|
5
+22%
|
4
-31%
|
1
-69%
|
1
+15%
|
0
-69%
|
(1)
N/A
|
(0)
+89%
|
2
N/A
|
3
+56%
|
3
+1%
|
10
+199%
|
8
-17%
|
4
-47%
|
(0)
N/A
|
(4)
-1 179%
|
(7)
-101%
|
(5)
+33%
|
2
N/A
|
1
-68%
|
1
-21%
|
(1)
N/A
|
1
N/A
|
(2)
N/A
|
(2)
+10%
|
2
N/A
|
(5)
N/A
|
(8)
-51%
|
(1)
+92%
|
1
N/A
|
1
-7%
|
1
+0%
|
(1)
N/A
|
(2)
-91%
|
(0)
+96%
|
(4)
-4 918%
|
(3)
+21%
|
(8)
-185%
|
(10)
-24%
|
7
N/A
|
12
+73%
|
5
-60%
|
4
-10%
|
9
+119%
|
26
+184%
|
31
+22%
|
24
-24%
|
22
-8%
|
|
| EPS (Diluted) |
0.02
N/A
|
0.03
+50%
|
0.05
+67%
|
0.06
+20%
|
0.04
-33%
|
0.01
-75%
|
0.01
N/A
|
0
N/A
|
-0.02
N/A
|
0
N/A
|
0.02
N/A
|
0.04
+100%
|
0.04
N/A
|
0.11
+175%
|
0.09
-18%
|
0.05
-44%
|
0
N/A
|
-0.04
N/A
|
-0.06
-50%
|
-0.03
+50%
|
0.02
N/A
|
0
N/A
|
0
N/A
|
-0.01
N/A
|
0.01
N/A
|
-0.01
N/A
|
-0.01
N/A
|
0.01
N/A
|
-0.02
N/A
|
-0.02
N/A
|
0
N/A
|
0
N/A
|
0
N/A
|
0
N/A
|
0
N/A
|
0
N/A
|
0
N/A
|
-0.01
N/A
|
-0.01
N/A
|
-0.02
-100%
|
-0.02
N/A
|
0.02
N/A
|
0.03
+50%
|
0.01
-67%
|
0.01
N/A
|
0.02
+100%
|
0.06
+200%
|
0.07
+17%
|
0.05
-29%
|
0.05
N/A
|
|