Freelancer Ltd
ASX:FLN
Income Statement
Earnings Waterfall
Freelancer Ltd
Income Statement
Freelancer Ltd
| 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
|
1
|
2
|
2
|
2
|
2
|
2
|
2
|
2
|
1
|
1
|
1
|
|
| Revenue |
19
N/A
|
22
+18%
|
26
+17%
|
31
+19%
|
39
+25%
|
48
+24%
|
53
+10%
|
53
+1%
|
50
-5%
|
48
-4%
|
52
+7%
|
56
+8%
|
58
+4%
|
59
+1%
|
60
+2%
|
57
-5%
|
57
+1%
|
61
+6%
|
56
-8%
|
55
-2%
|
53
-2%
|
51
-4%
|
51
0%
|
53
+4%
|
|
| Gross Profit | |||||||||||||||||||||||||
| Cost of Revenue |
(2)
|
(3)
|
(3)
|
(4)
|
(5)
|
(7)
|
(7)
|
(8)
|
(6)
|
(6)
|
(8)
|
(8)
|
(9)
|
(10)
|
(10)
|
(10)
|
(10)
|
(9)
|
(9)
|
(9)
|
(9)
|
(10)
|
(9)
|
(8)
|
|
| Gross Profit |
16
N/A
|
19
+18%
|
23
+17%
|
27
+18%
|
33
+24%
|
41
+24%
|
46
+10%
|
46
+0%
|
44
-3%
|
42
-4%
|
44
+4%
|
47
+7%
|
49
+3%
|
49
+1%
|
50
+3%
|
47
-6%
|
48
+1%
|
51
+8%
|
47
-9%
|
46
-3%
|
44
-3%
|
41
-6%
|
42
+1%
|
45
+8%
|
|
| Operating Income | |||||||||||||||||||||||||
| Operating Expenses |
(15)
|
(21)
|
(25)
|
(30)
|
(37)
|
(44)
|
(46)
|
(46)
|
(49)
|
(47)
|
(45)
|
(46)
|
(49)
|
(51)
|
(49)
|
(46)
|
(48)
|
(54)
|
(51)
|
(46)
|
(42)
|
(41)
|
(40)
|
(40)
|
|
| Selling, General & Administrative |
(15)
|
(20)
|
(25)
|
(30)
|
(37)
|
(43)
|
(45)
|
(45)
|
(48)
|
(46)
|
(44)
|
(45)
|
(46)
|
(47)
|
(45)
|
(44)
|
(45)
|
(49)
|
(49)
|
(43)
|
(39)
|
(38)
|
(37)
|
(38)
|
|
| Depreciation & Amortization |
(0)
|
(0)
|
(0)
|
(0)
|
(1)
|
(1)
|
(1)
|
(1)
|
(1)
|
(1)
|
(1)
|
(1)
|
(3)
|
(4)
|
(5)
|
(5)
|
(5)
|
(5)
|
(4)
|
(4)
|
(5)
|
(5)
|
(5)
|
(5)
|
|
| Other Operating Expenses |
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
1
|
0
|
2
|
2
|
0
|
2
|
1
|
2
|
2
|
2
|
2
|
|
| Operating Income |
1
N/A
|
(1)
N/A
|
(3)
-141%
|
(3)
-25%
|
(4)
-9%
|
(2)
+31%
|
(1)
+76%
|
(0)
+20%
|
(5)
-892%
|
(5)
-3%
|
(0)
+91%
|
1
N/A
|
(0)
N/A
|
(2)
-350%
|
1
N/A
|
1
-13%
|
(0)
N/A
|
(2)
-672%
|
(4)
-83%
|
(1)
+84%
|
2
N/A
|
0
-76%
|
2
+274%
|
5
+154%
|
|
| Pre-Tax Income | |||||||||||||||||||||||||
| Interest Income Expense |
(0)
|
0
|
(0)
|
(0)
|
(0)
|
(0)
|
(1)
|
(1)
|
(1)
|
(1)
|
(1)
|
(2)
|
(1)
|
(2)
|
(2)
|
(3)
|
(3)
|
(3)
|
(3)
|
(3)
|
(2)
|
(1)
|
(3)
|
(2)
|
|
| Non-Reccuring Items |
(0)
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
|
| Pre-Tax Income |
1
N/A
|
(1)
N/A
|
(3)
-169%
|
(3)
-22%
|
(4)
-7%
|
(3)
+21%
|
(2)
+48%
|
(1)
+11%
|
(5)
-304%
|
(6)
-5%
|
(2)
+68%
|
(0)
+80%
|
(2)
-373%
|
(4)
-117%
|
(1)
+77%
|
(1)
-68%
|
(3)
-114%
|
(5)
-68%
|
(7)
-34%
|
(3)
+53%
|
0
N/A
|
(1)
N/A
|
(1)
-120%
|
3
N/A
|
|
| Net Income | |||||||||||||||||||||||||
| Tax Provision |
0
|
1
|
1
|
1
|
1
|
1
|
0
|
0
|
1
|
1
|
0
|
(0)
|
0
|
1
|
0
|
0
|
1
|
2
|
2
|
1
|
(0)
|
0
|
0
|
(1)
|
|
| Income from Continuing Operations |
1
|
(0)
|
(2)
|
(2)
|
(3)
|
(2)
|
(1)
|
(1)
|
(5)
|
(5)
|
(1)
|
(1)
|
(2)
|
(3)
|
(1)
|
(1)
|
(2)
|
(4)
|
(5)
|
(3)
|
0
|
(0)
|
(1)
|
2
|
|
| Income to Minority Interest |
0
|
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
|
(0)
N/A
|
(2)
-310%
|
(2)
-29%
|
(3)
-18%
|
(2)
+17%
|
(1)
+49%
|
(1)
+5%
|
(5)
-330%
|
(5)
-1%
|
(1)
+69%
|
(1)
+62%
|
(2)
-185%
|
(3)
-81%
|
(1)
+78%
|
(1)
-84%
|
(2)
-90%
|
(4)
-65%
|
(5)
-46%
|
(3)
+52%
|
0
N/A
|
(0)
N/A
|
(1)
-72%
|
2
N/A
|
|
| EPS (Diluted) |
0
N/A
|
0
N/A
|
0
N/A
|
0
N/A
|
-0.01
N/A
|
0
N/A
|
0
N/A
|
0
N/A
|
-0.01
N/A
|
-0.01
N/A
|
0
N/A
|
0
N/A
|
0
N/A
|
-0.01
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
N/A
|
0
N/A
|
0
N/A
|
0
N/A
|
|