CLS Holdings PLC
LSE:CLI
Income Statement
Earnings Waterfall
CLS Holdings PLC
Revenue
|
148.7m
GBP
|
Cost of Revenue
|
-35.7m
GBP
|
Gross Profit
|
113m
GBP
|
Operating Expenses
|
-33.8m
GBP
|
Operating Income
|
79.2m
GBP
|
Other Expenses
|
-329m
GBP
|
Net Income
|
-249.8m
GBP
|
Income Statement
CLS Holdings PLC
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 | 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 | ||
---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
Revenue | ||||||||||||||||||||||||||||||||||||||||||
Revenue |
80
N/A
|
83
+4%
|
87
+5%
|
87
+0%
|
85
-2%
|
82
-4%
|
81
-1%
|
80
-1%
|
82
+3%
|
85
+4%
|
74
-13%
|
66
-11%
|
76
+15%
|
81
+7%
|
79
-3%
|
81
+2%
|
80
-1%
|
80
N/A
|
80
+0%
|
84
+4%
|
91
+9%
|
98
+7%
|
100
+2%
|
100
N/A
|
99
-1%
|
100
+1%
|
107
+7%
|
107
-1%
|
100
-6%
|
168
+68%
|
133
-21%
|
201
+51%
|
138
-31%
|
142
+3%
|
139
-2%
|
136
-2%
|
140
+3%
|
140
+0%
|
140
0%
|
144
+3%
|
149
+3%
|
|
Gross Profit | ||||||||||||||||||||||||||||||||||||||||||
Cost of Revenue |
(19)
|
(21)
|
(22)
|
(20)
|
(19)
|
(17)
|
(15)
|
(14)
|
(19)
|
(21)
|
(17)
|
(15)
|
(15)
|
(22)
|
(30)
|
(30)
|
(31)
|
(24)
|
(17)
|
(18)
|
(18)
|
(19)
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
(13)
|
(26)
|
(40)
|
(28)
|
(29)
|
(30)
|
(30)
|
(32)
|
(32)
|
(32)
|
(33)
|
(36)
|
|
Gross Profit |
61
N/A
|
62
+1%
|
65
+6%
|
64
-1%
|
66
+2%
|
65
-1%
|
66
+2%
|
61
-8%
|
63
+3%
|
65
+2%
|
58
-11%
|
51
-11%
|
62
+20%
|
60
-3%
|
49
-18%
|
50
+3%
|
50
-2%
|
56
+13%
|
63
+13%
|
66
+5%
|
73
+11%
|
79
+8%
|
0
N/A
|
0
N/A
|
0
N/A
|
0
N/A
|
0
N/A
|
0
N/A
|
0
N/A
|
55
N/A
|
107
+95%
|
161
+50%
|
111
-31%
|
113
+2%
|
110
-3%
|
106
-4%
|
108
+2%
|
109
+0%
|
108
-1%
|
111
+3%
|
113
+2%
|
|
Operating Income | ||||||||||||||||||||||||||||||||||||||||||
Operating Expenses |
(16)
|
(13)
|
(12)
|
(10)
|
(12)
|
(14)
|
(15)
|
(17)
|
(24)
|
(22)
|
(13)
|
(10)
|
(16)
|
(12)
|
0
|
0
|
0
|
(7)
|
(13)
|
(14)
|
(16)
|
(16)
|
(36)
|
(36)
|
(33)
|
(33)
|
(35)
|
(38)
|
(27)
|
(46)
|
(31)
|
(47)
|
(34)
|
(35)
|
(34)
|
(30)
|
(29)
|
(32)
|
(32)
|
(32)
|
(34)
|
|
Selling, General & Administrative |
(15)
|
(15)
|
(15)
|
(14)
|
(15)
|
(16)
|
(18)
|
(21)
|
(28)
|
(26)
|
(16)
|
(12)
|
(12)
|
0
|
0
|
0
|
0
|
(5)
|
(11)
|
(11)
|
(12)
|
(13)
|
(14)
|
(17)
|
(20)
|
(20)
|
(21)
|
(22)
|
(15)
|
(26)
|
(18)
|
(28)
|
(20)
|
(20)
|
(19)
|
(16)
|
(15)
|
(16)
|
(16)
|
(16)
|
(18)
|
|
Other Operating Expenses |
(0)
|
1
|
3
|
4
|
3
|
3
|
3
|
4
|
4
|
4
|
3
|
2
|
(3)
|
(12)
|
0
|
0
|
0
|
(1)
|
(3)
|
(3)
|
(4)
|
(4)
|
(23)
|
(19)
|
(14)
|
(13)
|
(14)
|
(16)
|
(12)
|
(20)
|
(13)
|
(20)
|
(14)
|
(15)
|
(15)
|
(14)
|
(14)
|
(16)
|
(16)
|
(16)
|
(16)
|
|
Operating Income |
45
N/A
|
49
+8%
|
53
+8%
|
57
+9%
|
54
-6%
|
51
-5%
|
52
+1%
|
49
-6%
|
40
-19%
|
42
+7%
|
44
+5%
|
41
-8%
|
46
+13%
|
48
+5%
|
49
+2%
|
50
+3%
|
50
-2%
|
49
-1%
|
50
+1%
|
52
+4%
|
57
+11%
|
63
+9%
|
63
+1%
|
64
+1%
|
66
+3%
|
68
+3%
|
72
+6%
|
69
-4%
|
73
+6%
|
109
+49%
|
76
-30%
|
114
+49%
|
77
-32%
|
79
+2%
|
76
-3%
|
76
-1%
|
79
+4%
|
77
-3%
|
76
-1%
|
79
+4%
|
79
+0%
|
|
Pre-Tax Income | ||||||||||||||||||||||||||||||||||||||||||
Interest Income Expense |
(28)
|
(20)
|
3
|
21
|
30
|
49
|
127
|
105
|
(110)
|
(158)
|
(154)
|
(124)
|
(28)
|
(15)
|
22
|
26
|
(16)
|
(23)
|
7
|
3
|
12
|
53
|
171
|
178
|
85
|
35
|
27
|
116
|
126
|
143
|
71
|
116
|
80
|
27
|
20
|
14
|
14
|
13
|
(157)
|
(287)
|
(343)
|
|
Non-Reccuring Items |
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
(2)
|
(13)
|
(32)
|
(21)
|
0
|
0
|
0
|
1
|
2
|
1
|
0
|
2
|
2
|
0
|
2
|
1
|
0
|
0
|
0
|
0
|
(10)
|
0
|
(4)
|
(4)
|
0
|
0
|
0
|
0
|
(1)
|
(1)
|
(1)
|
(1)
|
0
|
|
Gain/Loss on Disposition of Assets |
0
|
0
|
0
|
0
|
0
|
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
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
|
Total Other Income |
0
|
(1)
|
0
|
0
|
0
|
0
|
0
|
(4)
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
2
|
2
|
0
|
0
|
0
|
0
|
1
|
1
|
1
|
1
|
1
|
1
|
1
|
1
|
3
|
2
|
4
|
2
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
|
Pre-Tax Income |
18
N/A
|
28
+61%
|
56
+97%
|
79
+41%
|
85
+7%
|
100
+18%
|
177
+77%
|
152
-14%
|
(73)
N/A
|
(129)
-78%
|
(142)
-10%
|
(104)
+27%
|
19
N/A
|
33
+81%
|
71
+112%
|
80
+13%
|
38
-53%
|
28
-27%
|
56
+103%
|
57
+1%
|
71
+25%
|
116
+63%
|
237
+104%
|
244
+3%
|
151
-38%
|
104
-31%
|
100
-4%
|
186
+86%
|
191
+2%
|
255
+34%
|
145
-43%
|
230
+58%
|
159
-31%
|
106
-33%
|
97
-9%
|
90
-7%
|
92
+2%
|
88
-4%
|
(82)
N/A
|
(209)
-155%
|
(263)
-26%
|
|
Net Income | ||||||||||||||||||||||||||||||||||||||||||
Tax Provision |
(0)
|
(4)
|
(17)
|
(22)
|
(23)
|
(32)
|
(20)
|
25
|
40
|
39
|
64
|
36
|
(1)
|
(2)
|
(11)
|
(11)
|
1
|
(1)
|
(9)
|
(9)
|
(8)
|
(14)
|
(42)
|
(43)
|
(19)
|
(12)
|
(2)
|
(19)
|
(34)
|
(38)
|
(12)
|
(28)
|
(24)
|
(18)
|
(19)
|
(25)
|
28
|
41
|
0
|
5
|
14
|
|
Income from Continuing Operations |
17
|
24
|
39
|
57
|
61
|
68
|
156
|
177
|
(33)
|
(90)
|
(78)
|
(69)
|
17
|
32
|
60
|
69
|
39
|
27
|
47
|
48
|
63
|
103
|
195
|
202
|
132
|
93
|
98
|
168
|
157
|
217
|
133
|
201
|
135
|
88
|
77
|
65
|
120
|
129
|
(82)
|
(203)
|
(250)
|
|
Income to Minority Interest |
1
|
1
|
1
|
1
|
0
|
0
|
0
|
0
|
0
|
0
|
(0)
|
(0)
|
0
|
0
|
0
|
(1)
|
(1)
|
0
|
0
|
0
|
0
|
0
|
0
|
(0)
|
(2)
|
(2)
|
(1)
|
0
|
(0)
|
0
|
6
|
7
|
1
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
|
Net Income (Common) |
19
N/A
|
26
+37%
|
40
+57%
|
55
+36%
|
56
+1%
|
62
+12%
|
154
+147%
|
177
+15%
|
(33)
N/A
|
(90)
-175%
|
(78)
+13%
|
(69)
+12%
|
18
N/A
|
32
+82%
|
60
+89%
|
68
+13%
|
38
-45%
|
27
-29%
|
47
+76%
|
48
+3%
|
63
+31%
|
103
+62%
|
195
+90%
|
202
+3%
|
130
-36%
|
91
-30%
|
98
+7%
|
168
+72%
|
158
-6%
|
219
+39%
|
124
-43%
|
192
+54%
|
136
-29%
|
90
-34%
|
77
-14%
|
65
-17%
|
120
+85%
|
129
+8%
|
(82)
N/A
|
(203)
-148%
|
(250)
-23%
|
|
EPS (Diluted) |
0.02
N/A
|
0.03
+50%
|
0.05
+67%
|
0.06
+20%
|
0.07
+17%
|
0.08
+14%
|
0.21
+163%
|
0.25
+19%
|
-0.05
N/A
|
-0.13
-160%
|
-0.13
N/A
|
-0.14
-8%
|
0.03
N/A
|
0.06
+100%
|
0.13
+117%
|
0.15
+15%
|
0.08
-47%
|
0.06
-25%
|
0.11
+83%
|
0.11
N/A
|
0.14
+27%
|
0.23
+64%
|
0.45
+96%
|
0.47
+4%
|
0.31
-34%
|
0.22
-29%
|
0.24
+9%
|
0.42
+75%
|
0.38
-10%
|
0.53
+39%
|
0.3
-43%
|
0.47
+57%
|
0.33
-30%
|
0.22
-33%
|
0.19
-14%
|
0.16
-16%
|
0.29
+81%
|
0.32
+10%
|
-0.2
N/A
|
-0.51
-155%
|
-0.63
-24%
|