Focus Lumber Bhd
KLSE:FLBHD
Income Statement
Earnings Waterfall
Focus Lumber Bhd
Income Statement
Focus Lumber Bhd
| Dec-2010 | Mar-2011 | Jun-2011 | Sep-2011 | Dec-2011 | Mar-2012 | Jun-2012 | Sep-2012 | Dec-2012 | Mar-2013 | Jun-2013 | Sep-2013 | Dec-2013 | Mar-2014 | Jun-2014 | Sep-2014 | Dec-2014 | Mar-2015 | Jun-2015 | Sep-2015 | Dec-2015 | 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 | ||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| 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
|
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
|
|
| Revenue |
120
N/A
|
118
-2%
|
110
-7%
|
114
+4%
|
122
+7%
|
135
+11%
|
136
+1%
|
134
-2%
|
133
-1%
|
129
-3%
|
136
+6%
|
142
+4%
|
147
+3%
|
154
+4%
|
152
-1%
|
148
-2%
|
150
+1%
|
143
-5%
|
155
+9%
|
164
+6%
|
181
+10%
|
204
+13%
|
207
+1%
|
195
-6%
|
201
+3%
|
198
-2%
|
186
-6%
|
181
-3%
|
176
-3%
|
157
-11%
|
171
+9%
|
208
+22%
|
203
-2%
|
211
+4%
|
184
-13%
|
159
-14%
|
142
-10%
|
137
-3%
|
119
-14%
|
100
-16%
|
88
-12%
|
79
-11%
|
102
+30%
|
105
+3%
|
134
+28%
|
143
+7%
|
151
+5%
|
182
+20%
|
135
-26%
|
110
-18%
|
83
-25%
|
48
-42%
|
60
+25%
|
75
+25%
|
81
+8%
|
83
+3%
|
90
+8%
|
89
-1%
|
86
-4%
|
|
| Gross Profit | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| Cost of Revenue |
(89)
|
(89)
|
(84)
|
(86)
|
(88)
|
(100)
|
(101)
|
(101)
|
(102)
|
(99)
|
(106)
|
(109)
|
(112)
|
(115)
|
(112)
|
(110)
|
(111)
|
(106)
|
(113)
|
(117)
|
(125)
|
(141)
|
(146)
|
(140)
|
(148)
|
(148)
|
(143)
|
(142)
|
(157)
|
(146)
|
(152)
|
(174)
|
(160)
|
(167)
|
(157)
|
(151)
|
(145)
|
(145)
|
(127)
|
(108)
|
(94)
|
(85)
|
(101)
|
(101)
|
(112)
|
(109)
|
(107)
|
(124)
|
(95)
|
(82)
|
(71)
|
(54)
|
(67)
|
(81)
|
(90)
|
(92)
|
(101)
|
(104)
|
(100)
|
|
| Gross Profit |
32
N/A
|
30
-7%
|
26
-11%
|
28
+8%
|
34
+20%
|
36
+4%
|
35
-2%
|
33
-6%
|
31
-7%
|
30
-3%
|
30
+2%
|
33
+10%
|
35
+7%
|
39
+10%
|
40
+3%
|
38
-5%
|
39
+3%
|
37
-5%
|
43
+15%
|
48
+12%
|
56
+18%
|
63
+13%
|
61
-3%
|
55
-10%
|
53
-3%
|
50
-7%
|
43
-13%
|
39
-10%
|
19
-50%
|
10
-46%
|
18
+76%
|
34
+83%
|
44
+29%
|
44
+2%
|
27
-38%
|
8
-71%
|
(3)
N/A
|
(8)
-218%
|
(8)
-1%
|
(8)
+5%
|
(6)
+21%
|
(7)
-8%
|
1
N/A
|
4
+217%
|
22
+481%
|
34
+54%
|
44
+28%
|
58
+31%
|
40
-31%
|
28
-30%
|
13
-55%
|
(6)
N/A
|
(7)
-11%
|
(6)
+11%
|
(8)
-43%
|
(8)
+1%
|
(11)
-34%
|
(14)
-29%
|
(15)
-4%
|
|
| Operating Income | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| Operating Expenses |
(22)
|
(22)
|
(21)
|
(19)
|
(21)
|
(20)
|
(20)
|
(22)
|
(23)
|
(20)
|
(21)
|
(20)
|
(23)
|
(21)
|
(21)
|
(22)
|
(25)
|
(21)
|
(21)
|
(18)
|
(22)
|
(27)
|
(27)
|
(29)
|
(29)
|
(21)
|
(17)
|
(16)
|
(3)
|
(4)
|
(4)
|
(5)
|
(7)
|
(5)
|
(5)
|
(5)
|
(10)
|
(7)
|
(6)
|
(4)
|
(4)
|
(4)
|
(4)
|
(4)
|
(4)
|
(4)
|
(3)
|
(3)
|
(4)
|
(4)
|
(3)
|
(3)
|
(7)
|
(4)
|
(5)
|
(6)
|
(10)
|
(8)
|
(8)
|
|
| Selling, General & Administrative |
(20)
|
(23)
|
(22)
|
(22)
|
(21)
|
(23)
|
(23)
|
(24)
|
(23)
|
(21)
|
(21)
|
(20)
|
(22)
|
(23)
|
(24)
|
(24)
|
(24)
|
(23)
|
(25)
|
(26)
|
(28)
|
(31)
|
(31)
|
(29)
|
(30)
|
(26)
|
(21)
|
(18)
|
(6)
|
(8)
|
(9)
|
(11)
|
(8)
|
(13)
|
(11)
|
(9)
|
(8)
|
(8)
|
(7)
|
(6)
|
(6)
|
(6)
|
(6)
|
(6)
|
(8)
|
(8)
|
(8)
|
(9)
|
(8)
|
(8)
|
(7)
|
(7)
|
(6)
|
(6)
|
(7)
|
(7)
|
(8)
|
(8)
|
(8)
|
|
| Other Operating Expenses |
(2)
|
1
|
1
|
3
|
(1)
|
3
|
3
|
2
|
(0)
|
1
|
0
|
0
|
(1)
|
2
|
3
|
3
|
(1)
|
3
|
4
|
8
|
6
|
2
|
2
|
(1)
|
1
|
5
|
3
|
2
|
3
|
4
|
6
|
6
|
1
|
8
|
6
|
5
|
(2)
|
1
|
1
|
2
|
2
|
2
|
2
|
2
|
4
|
4
|
5
|
5
|
4
|
4
|
4
|
4
|
(1)
|
2
|
1
|
1
|
(2)
|
(0)
|
(0)
|
|
| Operating Income |
10
N/A
|
8
-24%
|
5
-34%
|
9
+83%
|
13
+37%
|
15
+21%
|
15
-5%
|
11
-25%
|
8
-27%
|
10
+24%
|
10
-2%
|
13
+38%
|
12
-6%
|
18
+43%
|
19
+7%
|
16
-13%
|
14
-17%
|
16
+21%
|
22
+31%
|
30
+38%
|
35
+16%
|
36
+6%
|
34
-8%
|
26
-22%
|
25
-7%
|
28
+15%
|
26
-9%
|
23
-12%
|
16
-29%
|
6
-60%
|
15
+130%
|
29
+94%
|
37
+27%
|
39
+8%
|
22
-43%
|
3
-85%
|
(13)
N/A
|
(16)
-20%
|
(14)
+8%
|
(12)
+16%
|
(10)
+14%
|
(11)
-6%
|
(3)
+70%
|
(1)
+80%
|
18
N/A
|
31
+70%
|
41
+32%
|
54
+34%
|
36
-34%
|
24
-33%
|
9
-61%
|
(9)
N/A
|
(14)
-53%
|
(10)
+26%
|
(13)
-34%
|
(14)
-6%
|
(21)
-46%
|
(22)
-7%
|
(23)
-4%
|
|
| Pre-Tax Income | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| Interest Income Expense |
0
|
0
|
0
|
0
|
2
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
3
|
0
|
0
|
0
|
4
|
0
|
0
|
0
|
2
|
0
|
0
|
0
|
1
|
1
|
1
|
1
|
(1)
|
0
|
0
|
0
|
1
|
1
|
1
|
1
|
3
|
1
|
1
|
1
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
3
|
0
|
0
|
0
|
2
|
0
|
0
|
|
| Non-Reccuring Items |
1
|
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
|
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
|
|
| Total Other Income |
(0)
|
0
|
0
|
0
|
(1)
|
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
|
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
|
8
-28%
|
5
-34%
|
9
+83%
|
15
+65%
|
15
+0%
|
15
-5%
|
11
-25%
|
8
-23%
|
10
+16%
|
10
-2%
|
13
+38%
|
15
+17%
|
18
+16%
|
19
+7%
|
16
-13%
|
17
+5%
|
16
-5%
|
22
+31%
|
30
+38%
|
36
+22%
|
36
+0%
|
34
-8%
|
26
-22%
|
25
-4%
|
29
+15%
|
27
-8%
|
24
-11%
|
15
-38%
|
7
-53%
|
15
+121%
|
29
+91%
|
38
+29%
|
40
+6%
|
23
-42%
|
4
-82%
|
(10)
N/A
|
(15)
-48%
|
(14)
+8%
|
(11)
+17%
|
(10)
+13%
|
(11)
-7%
|
(3)
+71%
|
(0)
+85%
|
18
N/A
|
31
+69%
|
41
+32%
|
55
+34%
|
36
-34%
|
25
-32%
|
10
-60%
|
(9)
N/A
|
(11)
-23%
|
(10)
+7%
|
(13)
-35%
|
(14)
-6%
|
(18)
-33%
|
(22)
-19%
|
(23)
-4%
|
|
| Net Income | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| Tax Provision |
(1)
|
(1)
|
0
|
(1)
|
(2)
|
(1)
|
1
|
2
|
3
|
3
|
1
|
1
|
(0)
|
(1)
|
(2)
|
(1)
|
(1)
|
(1)
|
(2)
|
(4)
|
(5)
|
(5)
|
(6)
|
(5)
|
(6)
|
(7)
|
(6)
|
(5)
|
(3)
|
(1)
|
(3)
|
(7)
|
(9)
|
(10)
|
(6)
|
(1)
|
3
|
4
|
4
|
3
|
1
|
0
|
(0)
|
(0)
|
(3)
|
(5)
|
(9)
|
(13)
|
(9)
|
(6)
|
(2)
|
3
|
3
|
2
|
2
|
1
|
0
|
0
|
(0)
|
|
| Income from Continuing Operations |
10
|
7
|
5
|
8
|
14
|
14
|
15
|
13
|
12
|
13
|
11
|
14
|
15
|
17
|
17
|
15
|
16
|
15
|
20
|
26
|
32
|
31
|
28
|
22
|
19
|
22
|
20
|
19
|
12
|
6
|
12
|
22
|
28
|
30
|
17
|
3
|
(7)
|
(11)
|
(9)
|
(9)
|
(9)
|
(10)
|
(3)
|
(0)
|
15
|
26
|
32
|
42
|
28
|
19
|
8
|
(6)
|
(8)
|
(8)
|
(11)
|
(13)
|
(18)
|
(22)
|
(23)
|
|
| 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
|
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
|
|
| Net Income (Common) |
10
N/A
|
7
-30%
|
5
-27%
|
8
+57%
|
14
+67%
|
14
+2%
|
15
+8%
|
13
-15%
|
12
-10%
|
13
+11%
|
11
-16%
|
14
+26%
|
15
+11%
|
17
+13%
|
17
+1%
|
15
-10%
|
16
+4%
|
15
-5%
|
20
+29%
|
26
+31%
|
32
+23%
|
31
-1%
|
28
-11%
|
22
-23%
|
19
-11%
|
22
+15%
|
20
-7%
|
19
-8%
|
12
-38%
|
6
-52%
|
12
+118%
|
22
+81%
|
28
+28%
|
30
+6%
|
17
-44%
|
3
-79%
|
(7)
N/A
|
(11)
-51%
|
(9)
+11%
|
(9)
+8%
|
(9)
-4%
|
(10)
-12%
|
(3)
+66%
|
(0)
+86%
|
15
N/A
|
26
+67%
|
32
+25%
|
42
+30%
|
28
-34%
|
19
-31%
|
8
-57%
|
(6)
N/A
|
(8)
-38%
|
(8)
+2%
|
(11)
-49%
|
(13)
-16%
|
(18)
-37%
|
(22)
-21%
|
(23)
-5%
|
|
| EPS (Diluted) |
0.1
N/A
|
0.04
-60%
|
0.03
-25%
|
0.04
+33%
|
0.13
+225%
|
0.06
-54%
|
0.07
+17%
|
0.06
-14%
|
0.11
+83%
|
0.06
-45%
|
0.05
-17%
|
0.06
+20%
|
0.15
+150%
|
0.08
-47%
|
0.08
N/A
|
0.08
N/A
|
0.16
+100%
|
0.08
-50%
|
0.1
+25%
|
0.12
+20%
|
0.31
+158%
|
0.15
-52%
|
0.13
-13%
|
0.1
-23%
|
0.09
-10%
|
0.1
+11%
|
0.09
-10%
|
0.09
N/A
|
0.05
-44%
|
0.03
-40%
|
0.06
+100%
|
0.1
+67%
|
0.13
+30%
|
0.13
N/A
|
0.07
-46%
|
0.01
-86%
|
-0.03
N/A
|
-0.05
-67%
|
-0.04
+20%
|
-0.04
N/A
|
-0.04
N/A
|
-0.05
-25%
|
-0.02
+60%
|
0
N/A
|
0.07
N/A
|
0.12
+71%
|
0.15
+25%
|
0.19
+27%
|
0.13
-32%
|
0.08
-38%
|
0.03
-63%
|
-0.03
N/A
|
-0.04
-33%
|
-0.03
+25%
|
-0.05
-67%
|
-0.06
-20%
|
-0.08
-33%
|
-0.1
-25%
|
-0.11
-10%
|
|