James Fisher and Sons PLC
LSE:FSJ
Income Statement
Earnings Waterfall
James Fisher and Sons PLC
Revenue
|
496.2m
GBP
|
Cost of Revenue
|
-360.3m
GBP
|
Gross Profit
|
135.9m
GBP
|
Operating Expenses
|
-122.1m
GBP
|
Operating Income
|
13.8m
GBP
|
Other Expenses
|
-76.2m
GBP
|
Net Income
|
-62.4m
GBP
|
Income Statement
James Fisher and Sons 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 |
77
N/A
|
77
-1%
|
71
-7%
|
76
+7%
|
91
+20%
|
104
+14%
|
118
+13%
|
150
+27%
|
182
+22%
|
208
+14%
|
234
+12%
|
249
+7%
|
250
+0%
|
251
+1%
|
268
+7%
|
285
+6%
|
308
+8%
|
348
+13%
|
363
+4%
|
376
+3%
|
414
+10%
|
429
+4%
|
445
+4%
|
442
-1%
|
438
-1%
|
434
-1%
|
466
+7%
|
489
+5%
|
499
+2%
|
527
+6%
|
562
+6%
|
588
+5%
|
617
+5%
|
588
-5%
|
518
-12%
|
494
-5%
|
442
-10%
|
424
-4%
|
478
+13%
|
492
+3%
|
496
+1%
|
|
Gross Profit | ||||||||||||||||||||||||||||||||||||||||||
Cost of Revenue |
(60)
|
(59)
|
(56)
|
(62)
|
(74)
|
(84)
|
(96)
|
(126)
|
(154)
|
(178)
|
(200)
|
(215)
|
(219)
|
(219)
|
(233)
|
(248)
|
(269)
|
(306)
|
(326)
|
(304)
|
(295)
|
(301)
|
(307)
|
(306)
|
(307)
|
(304)
|
(324)
|
(345)
|
(347)
|
(366)
|
(395)
|
(415)
|
(432)
|
(415)
|
(381)
|
(371)
|
(339)
|
(321)
|
(351)
|
(355)
|
(360)
|
|
Gross Profit |
17
N/A
|
18
+4%
|
15
-12%
|
14
-10%
|
18
+27%
|
21
+17%
|
22
+6%
|
24
+11%
|
28
+15%
|
30
+6%
|
34
+15%
|
35
+2%
|
31
-10%
|
32
+2%
|
35
+11%
|
37
+4%
|
39
+5%
|
43
+10%
|
37
-12%
|
72
+93%
|
119
+66%
|
129
+8%
|
138
+7%
|
136
-1%
|
131
-4%
|
131
0%
|
142
+8%
|
145
+2%
|
153
+6%
|
161
+6%
|
167
+3%
|
173
+4%
|
185
+7%
|
174
-6%
|
138
-21%
|
123
-11%
|
104
-16%
|
103
-1%
|
127
+24%
|
137
+8%
|
136
-1%
|
|
Operating Income | ||||||||||||||||||||||||||||||||||||||||||
Operating Expenses |
(5)
|
(8)
|
(5)
|
(5)
|
(6)
|
(6)
|
(6)
|
(6)
|
(6)
|
(6)
|
(7)
|
(8)
|
(7)
|
(8)
|
(9)
|
(8)
|
(8)
|
(9)
|
(9)
|
(42)
|
(75)
|
(80)
|
(87)
|
(88)
|
(86)
|
(87)
|
(94)
|
(99)
|
(102)
|
(108)
|
(109)
|
(116)
|
(122)
|
(116)
|
(102)
|
(93)
|
(126)
|
(128)
|
(104)
|
(118)
|
(122)
|
|
Selling, General & Administrative |
(5)
|
(5)
|
(5)
|
(5)
|
(5)
|
(6)
|
(6)
|
(6)
|
(6)
|
(6)
|
(7)
|
(8)
|
(7)
|
(8)
|
(9)
|
(8)
|
(8)
|
(9)
|
(9)
|
(42)
|
(75)
|
(79)
|
(86)
|
(87)
|
(85)
|
(86)
|
(92)
|
(97)
|
(100)
|
(105)
|
(106)
|
(113)
|
(119)
|
(113)
|
(99)
|
(90)
|
(126)
|
(129)
|
(104)
|
(119)
|
(110)
|
|
Depreciation & Amortization |
(1)
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
(1)
|
(1)
|
(1)
|
(1)
|
(1)
|
(1)
|
(2)
|
(2)
|
(3)
|
(3)
|
(3)
|
(3)
|
(3)
|
(3)
|
(3)
|
0
|
0
|
0
|
0
|
0
|
|
Other Operating Expenses |
0
|
(3)
|
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
|
(12)
|
|
Operating Income |
12
N/A
|
10
-18%
|
11
+8%
|
9
-18%
|
12
+38%
|
15
+23%
|
16
+7%
|
18
+14%
|
22
+18%
|
23
+9%
|
27
+15%
|
27
-2%
|
24
-11%
|
24
0%
|
27
+13%
|
28
+6%
|
30
+7%
|
34
+12%
|
29
-16%
|
30
+5%
|
44
+47%
|
49
+10%
|
50
+3%
|
48
-5%
|
44
-7%
|
43
-2%
|
48
+11%
|
46
-4%
|
50
+9%
|
54
+6%
|
58
+7%
|
57
-1%
|
62
+9%
|
58
-7%
|
36
-38%
|
30
-18%
|
(23)
N/A
|
(25)
-12%
|
23
N/A
|
19
-16%
|
14
-28%
|
|
Pre-Tax Income | ||||||||||||||||||||||||||||||||||||||||||
Interest Income Expense |
(1)
|
(3)
|
(1)
|
(1)
|
(1)
|
(1)
|
0
|
(1)
|
(3)
|
(3)
|
(3)
|
(1)
|
1
|
1
|
(1)
|
(2)
|
(0)
|
(1)
|
(3)
|
(3)
|
(3)
|
(4)
|
(3)
|
(5)
|
(3)
|
(4)
|
(2)
|
(3)
|
(3)
|
(3)
|
(3)
|
(4)
|
(6)
|
(8)
|
(7)
|
(7)
|
(6)
|
(6)
|
(9)
|
(13)
|
(16)
|
|
Non-Reccuring Items |
(5)
|
0
|
1
|
(1)
|
0
|
2
|
(2)
|
(2)
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
21
|
21
|
5
|
4
|
3
|
3
|
6
|
6
|
0
|
2
|
1
|
2
|
2
|
2
|
(8)
|
(16)
|
(81)
|
(74)
|
0
|
0
|
0
|
0
|
(34)
|
|
Gain/Loss on Disposition of Assets |
(1)
|
(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
|
|
Total Other Income |
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
(2)
|
0
|
(1)
|
0
|
(1)
|
(0)
|
(1)
|
(1)
|
(1)
|
(1)
|
(1)
|
(1)
|
(0)
|
0
|
(0)
|
0
|
0
|
0
|
(4)
|
|
Pre-Tax Income |
5
N/A
|
7
+23%
|
10
+57%
|
7
-32%
|
11
+65%
|
16
+39%
|
14
-11%
|
15
+8%
|
19
+26%
|
21
+8%
|
24
+14%
|
26
+9%
|
25
-3%
|
25
N/A
|
26
+5%
|
27
+3%
|
30
+11%
|
33
+10%
|
46
+42%
|
48
+4%
|
46
-4%
|
48
+5%
|
49
+2%
|
46
-6%
|
46
0%
|
46
-1%
|
45
-2%
|
45
-1%
|
47
+6%
|
52
+9%
|
55
+7%
|
55
-1%
|
48
-13%
|
34
-29%
|
(53)
N/A
|
(52)
+2%
|
(29)
+44%
|
(32)
-10%
|
15
N/A
|
7
-52%
|
(40)
N/A
|
|
Net Income | ||||||||||||||||||||||||||||||||||||||||||
Tax Provision |
(1)
|
(2)
|
(2)
|
(2)
|
(1)
|
(1)
|
(2)
|
(3)
|
(3)
|
(4)
|
(5)
|
(6)
|
(6)
|
(6)
|
(6)
|
(6)
|
(6)
|
(6)
|
(6)
|
(7)
|
(8)
|
(8)
|
(9)
|
(7)
|
(6)
|
(6)
|
(7)
|
(7)
|
(8)
|
(9)
|
(10)
|
(10)
|
(11)
|
(9)
|
(5)
|
3
|
1
|
(6)
|
(6)
|
(3)
|
(11)
|
|
Income from Continuing Operations |
4
|
5
|
8
|
5
|
11
|
15
|
12
|
12
|
16
|
17
|
18
|
19
|
19
|
19
|
20
|
21
|
24
|
26
|
40
|
41
|
39
|
41
|
41
|
39
|
41
|
40
|
38
|
38
|
39
|
43
|
45
|
45
|
37
|
25
|
(57)
|
(49)
|
(28)
|
(38)
|
9
|
4
|
(51)
|
|
Income to Minority Interest |
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
(1)
|
(1)
|
(0)
|
(1)
|
(1)
|
(0)
|
(0)
|
(1)
|
(1)
|
2
|
1
|
(1)
|
(1)
|
(0)
|
0
|
0
|
(0)
|
(0)
|
(0)
|
0
|
0
|
(0)
|
(0)
|
(0)
|
|
Net Income (Common) |
4
N/A
|
5
+14%
|
12
+145%
|
11
-5%
|
(2)
N/A
|
2
N/A
|
14
+820%
|
13
-9%
|
16
+28%
|
17
+6%
|
18
+8%
|
19
+6%
|
19
-5%
|
19
+1%
|
20
+6%
|
21
+6%
|
24
+15%
|
26
+7%
|
40
+53%
|
41
+3%
|
38
-6%
|
40
+5%
|
40
0%
|
39
-3%
|
40
+2%
|
40
-1%
|
40
+0%
|
39
-2%
|
39
N/A
|
42
+9%
|
45
+6%
|
45
-1%
|
37
-18%
|
25
-33%
|
(58)
N/A
|
(49)
+15%
|
(28)
+43%
|
(39)
-41%
|
(11)
+72%
|
(23)
-104%
|
(62)
-176%
|
|
EPS (Diluted) |
0.08
N/A
|
0.09
+13%
|
0.24
+167%
|
0.23
-4%
|
-0.04
N/A
|
0.03
N/A
|
0.27
+800%
|
0.25
-7%
|
0.32
+28%
|
0.34
+6%
|
0.37
+9%
|
0.39
+5%
|
0.37
-5%
|
0.37
N/A
|
0.39
+5%
|
0.41
+5%
|
0.48
+17%
|
0.52
+8%
|
0.78
+50%
|
0.8
+3%
|
0.75
-6%
|
0.79
+5%
|
0.79
N/A
|
0.77
-3%
|
0.79
+3%
|
0.78
-1%
|
0.79
+1%
|
0.77
-3%
|
0.77
N/A
|
0.84
+9%
|
0.89
+6%
|
0.88
-1%
|
0.73
-17%
|
0.49
-33%
|
-1.14
N/A
|
-0.97
+15%
|
-0.55
+43%
|
-0.78
-42%
|
-0.22
+72%
|
-0.44
-100%
|
-1.23
-180%
|