Pental Ltd
ASX:PTL
Income Statement
Earnings Waterfall
Pental Ltd
Income Statement
Pental Ltd
| 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 | Jul-2017 | Dec-2017 | Jul-2018 | Dec-2018 | Jun-2019 | Dec-2019 | Jun-2020 | Dec-2020 | Jun-2021 | Dec-2021 | Jun-2022 | Dec-2022 | Jul-2023 | Dec-2023 | Jun-2024 | Dec-2024 | Jun-2025 | Dec-2025 | ||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Revenue | |||||||||||||||||||||||||||||||||||||||||||||||
| Interest Expense |
1
|
2
|
3
|
3
|
3
|
3
|
4
|
5
|
5
|
5
|
4
|
4
|
3
|
2
|
2
|
2
|
4
|
6
|
7
|
6
|
6
|
0
|
2
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
|
| Revenue |
99
N/A
|
102
+4%
|
119
+16%
|
133
+11%
|
127
-4%
|
118
-7%
|
115
-2%
|
118
+2%
|
132
+12%
|
145
+10%
|
161
+11%
|
165
+2%
|
150
-9%
|
142
-5%
|
148
+4%
|
154
+4%
|
167
+8%
|
126
-24%
|
162
+28%
|
81
-50%
|
80
-2%
|
81
+2%
|
81
+0%
|
81
+0%
|
81
+0%
|
80
-1%
|
80
-1%
|
82
+3%
|
85
+4%
|
82
-4%
|
76
-7%
|
86
+13%
|
101
+17%
|
108
+7%
|
127
+17%
|
136
+7%
|
83
-39%
|
127
+52%
|
118
-7%
|
71
-40%
|
24
-67%
|
21
-11%
|
21
0%
|
16
-23%
|
15
-6%
|
12
-22%
|
|
| Gross Profit | |||||||||||||||||||||||||||||||||||||||||||||||
| Cost of Revenue |
(47)
|
(54)
|
(60)
|
(64)
|
(65)
|
(61)
|
(61)
|
(67)
|
(76)
|
(88)
|
(102)
|
(103)
|
(89)
|
(89)
|
(90)
|
(94)
|
(103)
|
(77)
|
(106)
|
(47)
|
(42)
|
(42)
|
(43)
|
(42)
|
(42)
|
(41)
|
(41)
|
(43)
|
(45)
|
(43)
|
(41)
|
(51)
|
(66)
|
(72)
|
(83)
|
(89)
|
(55)
|
(73)
|
(60)
|
(34)
|
(8)
|
(7)
|
(6)
|
(5)
|
(5)
|
(5)
|
|
| Gross Profit |
52
N/A
|
49
-5%
|
59
+20%
|
69
+17%
|
62
-9%
|
57
-9%
|
54
-5%
|
51
-6%
|
55
+9%
|
58
+4%
|
59
+2%
|
62
+5%
|
61
-2%
|
53
-13%
|
58
+9%
|
60
+4%
|
64
+6%
|
49
-23%
|
56
+14%
|
34
-39%
|
37
+10%
|
39
+4%
|
38
-2%
|
39
+3%
|
40
+3%
|
39
-2%
|
39
-2%
|
39
+2%
|
41
+3%
|
39
-5%
|
35
-11%
|
34
0%
|
35
+2%
|
36
+2%
|
44
+22%
|
47
+9%
|
28
-41%
|
54
+92%
|
58
+6%
|
37
-36%
|
16
-58%
|
14
-11%
|
14
+4%
|
11
-21%
|
10
-10%
|
7
-31%
|
|
| Operating Income | |||||||||||||||||||||||||||||||||||||||||||||||
| Operating Expenses |
(29)
|
(35)
|
(40)
|
(45)
|
(37)
|
(36)
|
(38)
|
(42)
|
(45)
|
(49)
|
(41)
|
(44)
|
(44)
|
(39)
|
(43)
|
(45)
|
(46)
|
(35)
|
(53)
|
(29)
|
(29)
|
(29)
|
(30)
|
(32)
|
(32)
|
(31)
|
(30)
|
(31)
|
(32)
|
(32)
|
(32)
|
(61)
|
(30)
|
(33)
|
(36)
|
(38)
|
(23)
|
(43)
|
(47)
|
(30)
|
(13)
|
(12)
|
(12)
|
(11)
|
(11)
|
(8)
|
|
| Selling, General & Administrative |
(22)
|
(24)
|
(30)
|
(32)
|
(26)
|
(27)
|
(28)
|
(32)
|
(34)
|
(33)
|
(30)
|
(33)
|
(34)
|
(29)
|
(33)
|
(35)
|
(36)
|
(29)
|
(42)
|
(24)
|
(24)
|
(23)
|
(24)
|
(26)
|
(25)
|
(25)
|
(25)
|
(24)
|
(26)
|
(26)
|
(26)
|
(26)
|
(24)
|
(24)
|
(29)
|
(30)
|
(18)
|
(36)
|
(40)
|
(26)
|
(12)
|
(11)
|
(11)
|
(9)
|
(8)
|
(6)
|
|
| Depreciation & Amortization |
(2)
|
(2)
|
(3)
|
(2)
|
(3)
|
(2)
|
(2)
|
(3)
|
(3)
|
(3)
|
(3)
|
(3)
|
(3)
|
(3)
|
(3)
|
(3)
|
(3)
|
(2)
|
(3)
|
(1)
|
(1)
|
(2)
|
(2)
|
(2)
|
(2)
|
(2)
|
(3)
|
(3)
|
(3)
|
(4)
|
(4)
|
(3)
|
(3)
|
(4)
|
(5)
|
(4)
|
(3)
|
(4)
|
(4)
|
(2)
|
(0)
|
(0)
|
(0)
|
(0)
|
(1)
|
(1)
|
|
| Other Operating Expenses |
(6)
|
(9)
|
(7)
|
(11)
|
(7)
|
(6)
|
(8)
|
(8)
|
(9)
|
(14)
|
(8)
|
(8)
|
(8)
|
(7)
|
(8)
|
(8)
|
(7)
|
(4)
|
(8)
|
(4)
|
(4)
|
(4)
|
(4)
|
(4)
|
(4)
|
(3)
|
(2)
|
(3)
|
(3)
|
(3)
|
(3)
|
(32)
|
(2)
|
(5)
|
(3)
|
(3)
|
(2)
|
(3)
|
(3)
|
(2)
|
(1)
|
(0)
|
(1)
|
(2)
|
(2)
|
(2)
|
|
| Operating Income |
22
N/A
|
14
-36%
|
19
+31%
|
24
+26%
|
26
+9%
|
21
-18%
|
16
-26%
|
9
-44%
|
10
+15%
|
8
-18%
|
18
+123%
|
18
0%
|
17
-8%
|
14
-15%
|
15
+3%
|
15
-1%
|
18
+23%
|
14
-24%
|
3
-77%
|
5
+55%
|
9
+77%
|
9
+10%
|
8
-16%
|
7
-12%
|
8
+18%
|
8
+2%
|
8
-1%
|
9
+3%
|
8
-1%
|
7
-19%
|
3
-61%
|
(26)
N/A
|
5
N/A
|
3
-41%
|
7
+150%
|
9
+27%
|
5
-42%
|
11
+111%
|
11
-6%
|
7
-39%
|
2
-65%
|
2
-11%
|
2
+12%
|
(0)
N/A
|
(1)
-392%
|
(1)
-125%
|
|
| Pre-Tax Income | |||||||||||||||||||||||||||||||||||||||||||||||
| Interest Income Expense |
(1)
|
(2)
|
(4)
|
(8)
|
(8)
|
(3)
|
(4)
|
(5)
|
(8)
|
(5)
|
(7)
|
(4)
|
(3)
|
(2)
|
(2)
|
(2)
|
(4)
|
(6)
|
(10)
|
(6)
|
(5)
|
(4)
|
(1)
|
(0)
|
(0)
|
(0)
|
(0)
|
(0)
|
(0)
|
(0)
|
(0)
|
(0)
|
(0)
|
(0)
|
(0)
|
(0)
|
(0)
|
(0)
|
(0)
|
(0)
|
(0)
|
(0)
|
(0)
|
(0)
|
(0)
|
(0)
|
|
| Non-Reccuring Items |
(10)
|
0
|
(1)
|
0
|
0
|
0
|
0
|
0
|
(3)
|
0
|
0
|
0
|
0
|
0
|
0
|
(3)
|
(5)
|
(14)
|
(59)
|
(36)
|
(0)
|
(0)
|
0
|
0
|
(1)
|
(1)
|
0
|
0
|
0
|
0
|
(29)
|
0
|
(2)
|
0
|
0
|
0
|
(0)
|
(1)
|
(1)
|
(0)
|
0
|
(23)
|
(23)
|
(6)
|
(6)
|
0
|
|
| Total Other Income |
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
(1)
|
0
|
(4)
|
(1)
|
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
|
|
| Pre-Tax Income |
11
N/A
|
13
+15%
|
13
+6%
|
16
+21%
|
18
+11%
|
18
-1%
|
11
-36%
|
4
-64%
|
(1)
N/A
|
3
N/A
|
12
+238%
|
14
+25%
|
14
-3%
|
12
-12%
|
13
+1%
|
9
-25%
|
9
-8%
|
(7)
N/A
|
(66)
-833%
|
(41)
+37%
|
3
N/A
|
7
+140%
|
7
+9%
|
7
-7%
|
7
+4%
|
8
+7%
|
8
+9%
|
8
+3%
|
8
-1%
|
7
-19%
|
(27)
N/A
|
(26)
+1%
|
3
N/A
|
3
+2%
|
7
+157%
|
9
+28%
|
5
-45%
|
10
+94%
|
10
-4%
|
6
-33%
|
2
-69%
|
(22)
N/A
|
(21)
+2%
|
(6)
+72%
|
(6)
-9%
|
(1)
+77%
|
|
| Net Income | |||||||||||||||||||||||||||||||||||||||||||||||
| Tax Provision |
(4)
|
(4)
|
(4)
|
(5)
|
(5)
|
(5)
|
(4)
|
(1)
|
1
|
(1)
|
(4)
|
(5)
|
(5)
|
(4)
|
(3)
|
(2)
|
(3)
|
(3)
|
5
|
2
|
(1)
|
(2)
|
(2)
|
(2)
|
(2)
|
(2)
|
(3)
|
(3)
|
(2)
|
(2)
|
(1)
|
(1)
|
(1)
|
(1)
|
(2)
|
(3)
|
(2)
|
(3)
|
(3)
|
(2)
|
(1)
|
1
|
0
|
1
|
2
|
0
|
|
| Income from Continuing Operations |
7
|
9
|
9
|
11
|
12
|
12
|
8
|
4
|
0
|
2
|
8
|
10
|
9
|
9
|
10
|
7
|
6
|
(10)
|
(61)
|
(39)
|
2
|
5
|
5
|
5
|
5
|
5
|
6
|
6
|
6
|
5
|
(28)
|
(28)
|
2
|
2
|
5
|
6
|
4
|
7
|
6
|
4
|
1
|
(21)
|
(21)
|
(4)
|
(4)
|
(1)
|
|
| Net Income (Common) |
7
N/A
|
9
+17%
|
9
+6%
|
11
+23%
|
12
+10%
|
12
+1%
|
8
-38%
|
4
-54%
|
0
-97%
|
2
+2 010%
|
8
+279%
|
10
+21%
|
9
-3%
|
9
-8%
|
10
+12%
|
7
-23%
|
6
-26%
|
(17)
N/A
|
(61)
-252%
|
(41)
+33%
|
2
N/A
|
4
+100%
|
5
+39%
|
5
-6%
|
5
+3%
|
5
+4%
|
6
+6%
|
6
+6%
|
6
-2%
|
5
-19%
|
(28)
N/A
|
(28)
+1%
|
2
N/A
|
2
+2%
|
5
+156%
|
6
+28%
|
4
-44%
|
7
+88%
|
6
-5%
|
5
-14%
|
5
-11%
|
1
-90%
|
(2)
N/A
|
(5)
-144%
|
(5)
+4%
|
(1)
+77%
|
|
| EPS (Diluted) |
0.87
N/A
|
1.01
+16%
|
1.07
+6%
|
1.32
+23%
|
1.43
+8%
|
1.45
+1%
|
0.92
-37%
|
0.42
-54%
|
0.02
-95%
|
0.2
+900%
|
0.73
+265%
|
0.86
+18%
|
0.84
-2%
|
0.76
-10%
|
0.88
+16%
|
0.67
-24%
|
0.47
-30%
|
-1.06
N/A
|
-3.73
-252%
|
-1.72
+54%
|
0.04
N/A
|
0.05
+25%
|
0.05
N/A
|
0.04
-20%
|
0.04
N/A
|
0.04
N/A
|
0.04
N/A
|
0.05
+25%
|
0.04
-20%
|
0.05
+25%
|
-0.2
N/A
|
-0.2
N/A
|
0.01
N/A
|
0.01
N/A
|
0.04
+300%
|
0.05
+25%
|
0.03
-40%
|
0.04
+33%
|
0.04
N/A
|
0.02
-50%
|
0.02
N/A
|
0
N/A
|
-0.01
N/A
|
-0.03
-200%
|
-0.03
N/A
|
-0.01
+67%
|
|