Spenta International Ltd
BSE:526161
Income Statement
Earnings Waterfall
Spenta International Ltd
Income Statement
Spenta International Ltd
| Mar-2016 | Jun-2016 | Sep-2016 | Dec-2016 | Mar-2017 | Jun-2017 | Sep-2017 | Dec-2017 | Mar-2018 | Jun-2018 | Sep-2018 | Dec-2018 | Mar-2019 | Jun-2019 | Sep-2019 | Dec-2019 | Mar-2020 | Jun-2020 | Sep-2020 | Dec-2020 | Mar-2021 | Jun-2021 | Sep-2021 | Dec-2021 | Mar-2022 | Jun-2022 | Sep-2022 | Dec-2022 | Mar-2023 | Jun-2023 | Sep-2023 | Dec-2023 | Mar-2024 | Jun-2024 | Sep-2024 | Dec-2024 | Mar-2025 | Jun-2025 | Sep-2025 | ||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Revenue | ||||||||||||||||||||||||||||||||||||||||
| Interest Expense |
6
|
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
|
17
|
0
|
0
|
0
|
18
|
0
|
0
|
0
|
0
|
0
|
0
|
|
| Revenue |
377
N/A
|
369
-2%
|
381
+3%
|
374
-2%
|
357
-4%
|
343
-4%
|
370
+8%
|
372
+0%
|
370
0%
|
376
+1%
|
369
-2%
|
399
+8%
|
442
+11%
|
458
+4%
|
452
-1%
|
423
-7%
|
361
-15%
|
265
-27%
|
201
-24%
|
192
-4%
|
222
+16%
|
305
+37%
|
407
+33%
|
472
+16%
|
512
+9%
|
576
+12%
|
592
+3%
|
565
-4%
|
529
-6%
|
475
-10%
|
412
-13%
|
366
-11%
|
351
-4%
|
358
+2%
|
394
+10%
|
470
+19%
|
476
+1%
|
474
-1%
|
448
-5%
|
|
| Gross Profit | ||||||||||||||||||||||||||||||||||||||||
| Cost of Revenue |
(273)
|
(272)
|
(280)
|
(275)
|
(261)
|
(248)
|
(269)
|
(267)
|
(263)
|
(261)
|
(253)
|
(281)
|
(313)
|
(329)
|
(328)
|
(302)
|
(257)
|
(187)
|
(143)
|
(138)
|
(159)
|
(214)
|
(288)
|
(344)
|
(386)
|
(449)
|
(467)
|
(446)
|
(400)
|
(348)
|
(288)
|
(240)
|
(229)
|
(234)
|
(267)
|
(326)
|
(339)
|
(344)
|
(325)
|
|
| Gross Profit |
105
N/A
|
97
-8%
|
100
+4%
|
99
-1%
|
97
-3%
|
95
-2%
|
101
+7%
|
105
+3%
|
108
+3%
|
115
+7%
|
116
+1%
|
118
+2%
|
129
+9%
|
129
+0%
|
125
-3%
|
120
-4%
|
104
-13%
|
77
-26%
|
58
-25%
|
55
-5%
|
63
+16%
|
91
+44%
|
119
+31%
|
128
+7%
|
127
-1%
|
127
0%
|
125
-1%
|
120
-4%
|
128
+7%
|
127
-2%
|
124
-2%
|
126
+1%
|
122
-3%
|
125
+2%
|
127
+2%
|
143
+13%
|
137
-4%
|
129
-6%
|
123
-5%
|
|
| Operating Income | ||||||||||||||||||||||||||||||||||||||||
| Operating Expenses |
(61)
|
(60)
|
(60)
|
(60)
|
(64)
|
(66)
|
(67)
|
(71)
|
(72)
|
(72)
|
(75)
|
(75)
|
(81)
|
(82)
|
(83)
|
(80)
|
(75)
|
(66)
|
(62)
|
(64)
|
(70)
|
(81)
|
(88)
|
(93)
|
(93)
|
(98)
|
(102)
|
(105)
|
(106)
|
(107)
|
(105)
|
(103)
|
(103)
|
(103)
|
(105)
|
(113)
|
(113)
|
(103)
|
(106)
|
|
| Selling, General & Administrative |
(23)
|
(24)
|
(24)
|
(25)
|
(25)
|
(26)
|
(26)
|
(26)
|
(27)
|
(28)
|
(30)
|
(33)
|
(38)
|
(38)
|
(38)
|
(36)
|
(34)
|
(29)
|
(27)
|
(29)
|
(32)
|
(40)
|
(46)
|
(49)
|
(51)
|
(54)
|
(56)
|
(58)
|
(58)
|
(58)
|
(58)
|
(58)
|
(58)
|
(59)
|
(60)
|
(63)
|
(65)
|
(64)
|
(66)
|
|
| Depreciation & Amortization |
(9)
|
(9)
|
(9)
|
(9)
|
(10)
|
(10)
|
(12)
|
(13)
|
(13)
|
(13)
|
(12)
|
(11)
|
(12)
|
(12)
|
(12)
|
(11)
|
(11)
|
(11)
|
(11)
|
(11)
|
(11)
|
(11)
|
(11)
|
(11)
|
(11)
|
(11)
|
(11)
|
(11)
|
(11)
|
(11)
|
(10)
|
(10)
|
(9)
|
(9)
|
(9)
|
(9)
|
(9)
|
(9)
|
(9)
|
|
| Other Operating Expenses |
(29)
|
(28)
|
(27)
|
(26)
|
(29)
|
(30)
|
(30)
|
(32)
|
(31)
|
(31)
|
(32)
|
(31)
|
(32)
|
(32)
|
(34)
|
(33)
|
(30)
|
(26)
|
(24)
|
(24)
|
(26)
|
(30)
|
(31)
|
(33)
|
(32)
|
(33)
|
(35)
|
(36)
|
(37)
|
(38)
|
(37)
|
(36)
|
(35)
|
(35)
|
(35)
|
(41)
|
(39)
|
(30)
|
(31)
|
|
| Operating Income |
43
N/A
|
37
-15%
|
41
+11%
|
39
-4%
|
33
-16%
|
30
-10%
|
35
+16%
|
34
-2%
|
36
+5%
|
43
+21%
|
41
-4%
|
44
+6%
|
48
+11%
|
47
-3%
|
42
-11%
|
40
-5%
|
29
-27%
|
11
-62%
|
(4)
N/A
|
(10)
-125%
|
(6)
+32%
|
10
N/A
|
30
+202%
|
35
+15%
|
33
-5%
|
28
-15%
|
23
-20%
|
15
-33%
|
22
+46%
|
20
-12%
|
20
0%
|
23
+17%
|
20
-14%
|
22
+8%
|
23
+6%
|
30
+34%
|
25
-19%
|
26
+7%
|
17
-35%
|
|
| Pre-Tax Income | ||||||||||||||||||||||||||||||||||||||||
| Interest Income Expense |
(11)
|
(12)
|
(14)
|
(14)
|
(14)
|
(15)
|
(15)
|
(15)
|
(16)
|
(17)
|
(18)
|
(18)
|
(20)
|
(20)
|
(20)
|
(20)
|
(17)
|
(16)
|
(15)
|
(15)
|
(16)
|
(17)
|
(17)
|
(17)
|
(16)
|
(16)
|
(16)
|
(16)
|
(17)
|
(17)
|
(18)
|
(18)
|
(15)
|
(18)
|
(19)
|
(20)
|
(20)
|
(20)
|
(19)
|
|
| 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
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
|
| Gain/Loss on Disposition of Assets |
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
|
0
|
0
|
0
|
0
|
0
|
|
| Total Other Income |
5
|
5
|
4
|
5
|
6
|
5
|
6
|
8
|
6
|
6
|
5
|
4
|
4
|
4
|
4
|
4
|
4
|
4
|
5
|
5
|
6
|
7
|
10
|
9
|
9
|
9
|
7
|
8
|
8
|
10
|
10
|
11
|
9
|
13
|
13
|
10
|
10
|
10
|
10
|
|
| Pre-Tax Income |
37
N/A
|
31
-18%
|
32
+4%
|
30
-6%
|
25
-17%
|
20
-19%
|
26
+30%
|
27
+3%
|
26
-5%
|
32
+23%
|
29
-10%
|
30
+4%
|
32
+8%
|
31
-4%
|
26
-15%
|
24
-11%
|
16
-31%
|
(1)
N/A
|
(15)
-1 825%
|
(19)
-29%
|
(16)
+18%
|
0
N/A
|
23
+15 588%
|
27
+18%
|
27
-1%
|
21
-22%
|
14
-31%
|
8
-48%
|
13
+70%
|
12
-4%
|
11
-8%
|
16
+44%
|
15
-10%
|
16
+9%
|
17
+7%
|
21
+23%
|
15
-26%
|
17
+8%
|
7
-56%
|
|
| Net Income | ||||||||||||||||||||||||||||||||||||||||
| Tax Provision |
(10)
|
(9)
|
(8)
|
(9)
|
(8)
|
(7)
|
(8)
|
(7)
|
(7)
|
(8)
|
(8)
|
(9)
|
(10)
|
(9)
|
(7)
|
(6)
|
(4)
|
(4)
|
(2)
|
(1)
|
0
|
0
|
(4)
|
(4)
|
(5)
|
(4)
|
(2)
|
(2)
|
(1)
|
(1)
|
(1)
|
(2)
|
(4)
|
(3)
|
(3)
|
(4)
|
(3)
|
(3)
|
(2)
|
|
| Income from Continuing Operations |
27
|
21
|
24
|
21
|
17
|
13
|
18
|
20
|
18
|
24
|
21
|
21
|
23
|
22
|
19
|
17
|
12
|
(5)
|
(17)
|
(20)
|
(16)
|
0
|
19
|
23
|
22
|
17
|
12
|
6
|
11
|
11
|
10
|
15
|
11
|
12
|
14
|
16
|
12
|
13
|
5
|
|
| Net Income (Common) |
27
N/A
|
21
-23%
|
24
+12%
|
21
-11%
|
17
-19%
|
13
-24%
|
18
+41%
|
20
+12%
|
18
-9%
|
24
+30%
|
21
-12%
|
21
-2%
|
23
+8%
|
22
-3%
|
19
-13%
|
17
-8%
|
12
-32%
|
(5)
N/A
|
(17)
-270%
|
(20)
-18%
|
(16)
+22%
|
0
N/A
|
19
+6 304%
|
23
+21%
|
22
-4%
|
17
-24%
|
12
-27%
|
6
-51%
|
11
+91%
|
11
-4%
|
10
-9%
|
15
+47%
|
11
-24%
|
12
+13%
|
14
+10%
|
16
+20%
|
12
-26%
|
13
+9%
|
5
-59%
|
|
| EPS (Diluted) |
9.77
N/A
|
7.46
-24%
|
8.39
+12%
|
7.42
-12%
|
6.12
-18%
|
4.77
-22%
|
6.5
+36%
|
7.24
+11%
|
6.67
-8%
|
8.57
+28%
|
7.57
-12%
|
7.52
-1%
|
8.16
+9%
|
7.94
-3%
|
6.9
-13%
|
6.32
-8%
|
4.31
-32%
|
-1.69
N/A
|
-6.25
-270%
|
-7.39
-18%
|
-5.76
+22%
|
0.1
N/A
|
6.82
+6 720%
|
8.24
+21%
|
7.92
-4%
|
6.04
-24%
|
4.41
-27%
|
2.17
-51%
|
4.15
+91%
|
3.94
-5%
|
3.58
-9%
|
5.23
+46%
|
3.98
-24%
|
4.46
+12%
|
4.95
+11%
|
5.95
+20%
|
4.39
-26%
|
4.7
+7%
|
1.99
-58%
|
|