Empiric Student Property PLC
LSE:ESP
Income Statement
Earnings Waterfall
Empiric Student Property PLC
Income Statement
Empiric Student Property PLC
| Jun-2021 | Dec-2021 | Jun-2022 | Dec-2022 | Jun-2023 | Dec-2023 | Jun-2024 | Dec-2024 | Jun-2025 | ||
|---|---|---|---|---|---|---|---|---|---|---|
| Revenue | ||||||||||
| Interest Expense |
13
|
12
|
13
|
15
|
17
|
17
|
18
|
20
|
19
|
|
| Revenue |
51
N/A
|
56
+9%
|
66
+17%
|
73
+11%
|
79
+8%
|
81
+2%
|
82
+1%
|
84
+3%
|
86
+2%
|
|
| Gross Profit | ||||||||||
| Cost of Revenue |
(23)
|
(23)
|
(23)
|
(24)
|
(25)
|
(25)
|
(25)
|
(26)
|
(28)
|
|
| Gross Profit |
28
N/A
|
33
+16%
|
43
+30%
|
49
+14%
|
54
+9%
|
55
+3%
|
56
+2%
|
59
+4%
|
58
-1%
|
|
| Operating Income | ||||||||||
| Operating Expenses |
(10)
|
(10)
|
(12)
|
(13)
|
(14)
|
(14)
|
(15)
|
(15)
|
(16)
|
|
| Selling, General & Administrative |
(10)
|
(10)
|
(12)
|
(13)
|
(14)
|
(13)
|
(15)
|
(14)
|
(16)
|
|
| Depreciation & Amortization |
0
|
0
|
0
|
0
|
0
|
(1)
|
0
|
(1)
|
0
|
|
| Operating Income |
18
N/A
|
22
+22%
|
31
+39%
|
36
+14%
|
40
+12%
|
41
+4%
|
42
+1%
|
44
+5%
|
42
-3%
|
|
| Pre-Tax Income | ||||||||||
| Interest Income Expense |
(21)
|
7
|
61
|
32
|
(18)
|
12
|
13
|
(9)
|
(10)
|
|
| Non-Reccuring Items |
0
|
(0)
|
0
|
(0)
|
0
|
(0)
|
0
|
(1)
|
(4)
|
|
| Total Other Income |
0
|
0
|
0
|
0
|
0
|
0
|
(1)
|
0
|
1
|
|
| Pre-Tax Income |
(3)
N/A
|
29
N/A
|
92
+217%
|
68
-27%
|
22
-67%
|
53
+142%
|
54
+0%
|
34
-36%
|
29
-16%
|
|
| Net Income | ||||||||||
| Tax Provision |
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
|
| Income from Continuing Operations |
(3)
|
29
|
92
|
68
|
22
|
53
|
54
|
34
|
29
|
|
| Net Income (Common) |
(3)
N/A
|
29
N/A
|
92
+217%
|
68
-27%
|
22
-67%
|
53
+142%
|
54
+0%
|
34
-36%
|
29
-16%
|
|
| EPS (Diluted) |
0
N/A
|
0.05
N/A
|
0.15
+200%
|
0.11
-27%
|
0.04
-64%
|
0.09
+125%
|
0.09
N/A
|
0.06
-33%
|
0.04
-33%
|
|