Clear Sale SA
BOVESPA:CLSA3
Income Statement
Earnings Waterfall
Clear Sale SA
Revenue
|
532.3m
BRL
|
Cost of Revenue
|
-325m
BRL
|
Gross Profit
|
207.4m
BRL
|
Operating Expenses
|
-255.7m
BRL
|
Operating Income
|
-48.4m
BRL
|
Other Expenses
|
36.8m
BRL
|
Net Income
|
-11.6m
BRL
|
Income Statement
Clear Sale SA
Dec-2020 | Mar-2021 | Jun-2021 | Sep-2021 | Dec-2021 | Mar-2022 | Jun-2022 | Sep-2022 | Dec-2022 | Mar-2023 | Jun-2023 | ||
---|---|---|---|---|---|---|---|---|---|---|---|---|
Revenue | ||||||||||||
Revenue |
346
N/A
|
390
+13%
|
419
+7%
|
441
+5%
|
458
+4%
|
465
+2%
|
476
+2%
|
490
+3%
|
510
+4%
|
529
+4%
|
532
+1%
|
|
Gross Profit | ||||||||||||
Cost of Revenue |
(172)
|
(196)
|
(225)
|
(247)
|
(286)
|
(320)
|
(341)
|
(344)
|
(333)
|
(330)
|
(325)
|
|
Gross Profit |
174
N/A
|
194
+11%
|
194
+0%
|
194
+0%
|
171
-12%
|
145
-15%
|
135
-7%
|
146
+8%
|
176
+21%
|
199
+13%
|
207
+4%
|
|
Operating Income | ||||||||||||
Operating Expenses |
(113)
|
(121)
|
(139)
|
(218)
|
(265)
|
(306)
|
(328)
|
(282)
|
(261)
|
(255)
|
(256)
|
|
Selling, General & Administrative |
(112)
|
(121)
|
(138)
|
(189)
|
(234)
|
(273)
|
(297)
|
(280)
|
(261)
|
(256)
|
(255)
|
|
Other Operating Expenses |
(1)
|
0
|
(1)
|
(29)
|
(31)
|
(33)
|
(30)
|
(2)
|
(0)
|
1
|
(0)
|
|
Operating Income |
61
N/A
|
73
+19%
|
55
-25%
|
(24)
N/A
|
(93)
-293%
|
(161)
-72%
|
(192)
-20%
|
(137)
+29%
|
(85)
+38%
|
(55)
+35%
|
(48)
+13%
|
|
Pre-Tax Income | ||||||||||||
Interest Income Expense |
(6)
|
(7)
|
(11)
|
4
|
11
|
22
|
46
|
56
|
58
|
63
|
55
|
|
Non-Reccuring Items |
0
|
16
|
16
|
16
|
16
|
0
|
0
|
0
|
(3)
|
(4)
|
(5)
|
|
Gain/Loss on Disposition of Assets |
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
|
Total Other Income |
(1)
|
(2)
|
(2)
|
(6)
|
4
|
3
|
4
|
0
|
1
|
(2)
|
(2)
|
|
Pre-Tax Income |
54
N/A
|
80
+48%
|
58
-27%
|
(10)
N/A
|
(63)
-520%
|
(135)
-116%
|
(142)
-5%
|
(80)
+44%
|
(29)
+64%
|
2
N/A
|
(0)
N/A
|
|
Net Income | ||||||||||||
Tax Provision |
(23)
|
(31)
|
(28)
|
(12)
|
(12)
|
8
|
8
|
(7)
|
(8)
|
(17)
|
(11)
|
|
Income from Continuing Operations |
30
|
49
|
30
|
(22)
|
(75)
|
(128)
|
(134)
|
(87)
|
(37)
|
(15)
|
(12)
|
|
Net Income (Common) |
19
N/A
|
40
+116%
|
23
-42%
|
(26)
N/A
|
(75)
-187%
|
(128)
-71%
|
(134)
-5%
|
(87)
+36%
|
(37)
+57%
|
(15)
+59%
|
(12)
+24%
|
|
EPS (Diluted) |
0.1
N/A
|
0.22
+120%
|
0.12
-45%
|
-0.14
N/A
|
-0.44
-214%
|
-0.71
-61%
|
-0.7
+1%
|
-0.46
+34%
|
-0.2
+57%
|
-0.08
+60%
|
-0.06
+25%
|