Spectra Systems Corp
LSE:SPSY
Income Statement
Earnings Waterfall
Spectra Systems Corp
Income Statement
Spectra Systems Corp
| 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 | Jun-2024 | Dec-2024 | Jun-2025 | ||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Revenue | |||||||||||||||||||||||||||||
| Revenue |
7
N/A
|
7
+0%
|
9
+26%
|
9
+1%
|
12
+23%
|
19
+61%
|
17
-9%
|
14
-18%
|
14
+2%
|
12
-13%
|
11
-9%
|
13
+21%
|
12
-10%
|
13
+7%
|
12
-4%
|
11
-12%
|
13
+21%
|
13
+1%
|
15
+10%
|
16
+10%
|
17
+3%
|
18
+7%
|
20
+10%
|
22
+12%
|
20
-8%
|
31
+55%
|
49
+57%
|
61
+25%
|
|
| Gross Profit | |||||||||||||||||||||||||||||
| Cost of Revenue |
(3)
|
(3)
|
(5)
|
(4)
|
(6)
|
(10)
|
(8)
|
(7)
|
(7)
|
(5)
|
(4)
|
(3)
|
(4)
|
(4)
|
(4)
|
(3)
|
(4)
|
(4)
|
(5)
|
(5)
|
(6)
|
(7)
|
(7)
|
(8)
|
(7)
|
(13)
|
(26)
|
(31)
|
|
| Gross Profit |
5
N/A
|
4
-9%
|
5
+11%
|
5
+9%
|
6
+12%
|
8
+52%
|
9
+3%
|
7
-23%
|
7
+0%
|
7
+7%
|
8
+6%
|
10
+32%
|
9
-13%
|
9
+6%
|
9
-2%
|
8
-16%
|
9
+25%
|
9
-1%
|
10
+8%
|
11
+11%
|
11
-6%
|
11
+6%
|
12
+10%
|
14
+16%
|
14
-4%
|
18
+34%
|
23
+28%
|
31
+31%
|
|
| Operating Income | |||||||||||||||||||||||||||||
| Operating Expenses |
(5)
|
(5)
|
(6)
|
(6)
|
(7)
|
(8)
|
(7)
|
(7)
|
(7)
|
(7)
|
(7)
|
(6)
|
(6)
|
(5)
|
(5)
|
(5)
|
(5)
|
(5)
|
(5)
|
(5)
|
(5)
|
(5)
|
(5)
|
(5)
|
(6)
|
(10)
|
(12)
|
(11)
|
|
| Selling, General & Administrative |
(3)
|
(3)
|
(4)
|
0
|
(4)
|
0
|
(4)
|
0
|
(4)
|
0
|
(4)
|
0
|
(4)
|
0
|
(3)
|
0
|
(3)
|
(2)
|
(3)
|
(3)
|
(3)
|
(4)
|
(4)
|
(4)
|
(5)
|
(8)
|
(10)
|
(9)
|
|
| Research & Development |
(2)
|
0
|
(2)
|
0
|
(3)
|
0
|
(3)
|
0
|
(3)
|
0
|
(2)
|
0
|
(2)
|
0
|
(2)
|
0
|
(2)
|
(1)
|
(2)
|
(2)
|
(1)
|
(1)
|
(2)
|
(1)
|
(1)
|
(2)
|
(2)
|
(2)
|
|
| Other Operating Expenses |
0
|
0
|
0
|
(6)
|
0
|
(8)
|
0
|
(7)
|
0
|
(7)
|
0
|
(6)
|
0
|
(5)
|
0
|
(5)
|
0
|
(3)
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
|
| Operating Income |
(0)
N/A
|
(1)
-296%
|
(1)
-12%
|
(1)
+5%
|
(1)
-19%
|
1
N/A
|
1
+66%
|
(0)
N/A
|
(0)
+94%
|
0
N/A
|
1
+241%
|
4
+267%
|
3
-24%
|
4
+29%
|
4
-1%
|
2
-36%
|
4
+76%
|
4
-1%
|
5
+23%
|
6
+21%
|
6
-8%
|
6
+5%
|
7
+13%
|
9
+29%
|
7
-21%
|
8
+12%
|
11
+43%
|
19
+69%
|
|
| Pre-Tax Income | |||||||||||||||||||||||||||||
| Interest Income 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
|
|
| Non-Reccuring Items |
0
|
0
|
(0)
|
(0)
|
(2)
|
(2)
|
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
|
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
|
0
|
0
|
0
|
0
|
0
|
0
|
|
| Pre-Tax Income |
(0)
N/A
|
(1)
-464%
|
(2)
-113%
|
(2)
+1%
|
(3)
-80%
|
(1)
+69%
|
1
N/A
|
(0)
N/A
|
0
N/A
|
0
+934%
|
1
+216%
|
4
+255%
|
3
-24%
|
4
+31%
|
4
0%
|
3
-35%
|
5
+74%
|
5
-1%
|
5
+20%
|
6
+19%
|
6
-8%
|
6
+5%
|
7
+12%
|
9
+31%
|
7
-19%
|
8
+5%
|
11
+44%
|
19
+72%
|
|
| Net Income | |||||||||||||||||||||||||||||
| Tax Provision |
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)
|
(3)
|
(6)
|
|
| Income from Continuing Operations |
(0)
|
(1)
|
(2)
|
(2)
|
(3)
|
(1)
|
1
|
(0)
|
0
|
0
|
1
|
4
|
3
|
4
|
4
|
3
|
4
|
4
|
5
|
6
|
5
|
5
|
6
|
8
|
6
|
7
|
9
|
13
|
|
| 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
|
|
| Net Income (Common) |
(0)
N/A
|
(1)
-464%
|
(2)
-113%
|
(2)
+1%
|
(3)
-80%
|
(1)
+58%
|
1
N/A
|
(0)
N/A
|
0
N/A
|
0
+934%
|
1
+216%
|
4
+252%
|
3
-18%
|
4
+30%
|
4
-5%
|
3
-35%
|
4
+65%
|
4
-2%
|
5
+21%
|
6
+21%
|
5
-16%
|
5
-6%
|
6
+26%
|
8
+34%
|
6
-26%
|
7
+9%
|
9
+29%
|
13
+57%
|
|
| EPS (Diluted) |
0
N/A
|
-0.01
N/A
|
-0.04
-300%
|
-0.04
N/A
|
-0.07
-75%
|
-0.03
+57%
|
0.02
N/A
|
-0.01
N/A
|
0
N/A
|
0.01
N/A
|
0.03
+200%
|
0.08
+167%
|
0.07
-12%
|
0.09
+29%
|
0.08
-11%
|
0.05
-38%
|
0.09
+80%
|
0.09
N/A
|
0.11
+22%
|
0.13
+18%
|
0.11
-15%
|
0.11
N/A
|
0.13
+18%
|
0.17
+31%
|
0.12
-29%
|
0.13
+8%
|
0.17
+31%
|
0.28
+65%
|
|