SmartPay Holdings Ltd
NZX:SPY
Income Statement
Earnings Waterfall
SmartPay Holdings Ltd
Revenue
|
89.3m
NZD
|
Cost of Revenue
|
-66.1m
NZD
|
Gross Profit
|
23.2m
NZD
|
Operating Expenses
|
-13.7m
NZD
|
Operating Income
|
9.5m
NZD
|
Other Expenses
|
-1.5m
NZD
|
Net Income
|
8.1m
NZD
|
Income Statement
SmartPay Holdings Ltd
Mar-2007 | Sep-2007 | Mar-2008 | Sep-2008 | Mar-2009 | Sep-2009 | Mar-2010 | Sep-2010 | Mar-2011 | Sep-2011 | Mar-2012 | Sep-2012 | Mar-2013 | Sep-2013 | Mar-2014 | Sep-2014 | Mar-2015 | Sep-2015 | Mar-2016 | Sep-2016 | Mar-2017 | Sep-2017 | Mar-2018 | Sep-2018 | Mar-2019 | Sep-2019 | Mar-2020 | Sep-2020 | Mar-2021 | Sep-2021 | Sep-2022 | Mar-2023 | Sep-2023 | ||
---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
Revenue | ||||||||||||||||||||||||||||||||||
Revenue |
34
N/A
|
52
+51%
|
41
-20%
|
39
-6%
|
34
-12%
|
34
-1%
|
39
+17%
|
43
+10%
|
47
+10%
|
33
-30%
|
16
-52%
|
16
+1%
|
17
+7%
|
21
+22%
|
23
+10%
|
23
+2%
|
22
-5%
|
20
-8%
|
20
+0%
|
21
+4%
|
21
-1%
|
21
-1%
|
21
0%
|
20
-1%
|
21
+4%
|
24
+16%
|
28
+16%
|
29
+4%
|
34
+15%
|
40
+19%
|
35
-12%
|
78
+120%
|
89
+15%
|
|
Gross Profit | ||||||||||||||||||||||||||||||||||
Cost of Revenue |
(33)
|
(49)
|
(39)
|
(37)
|
(32)
|
(29)
|
(28)
|
(27)
|
(27)
|
(14)
|
0
|
(2)
|
0
|
0
|
0
|
(1)
|
(3)
|
(8)
|
(12)
|
(13)
|
(12)
|
(12)
|
(11)
|
(11)
|
(15)
|
(18)
|
(21)
|
(22)
|
(26)
|
(32)
|
(24)
|
(52)
|
(66)
|
|
Gross Profit |
1
N/A
|
2
+74%
|
2
-19%
|
2
+10%
|
2
-18%
|
5
+161%
|
11
+143%
|
16
+45%
|
21
+29%
|
18
-10%
|
0
N/A
|
6
N/A
|
0
N/A
|
0
N/A
|
0
N/A
|
11
N/A
|
19
+74%
|
12
-36%
|
8
-34%
|
9
+6%
|
9
+2%
|
9
+2%
|
10
+12%
|
9
-7%
|
6
-31%
|
7
+5%
|
7
+10%
|
7
-3%
|
8
+5%
|
8
+5%
|
11
+44%
|
26
+126%
|
23
-10%
|
|
Operating Income | ||||||||||||||||||||||||||||||||||
Operating Expenses |
(2)
|
(4)
|
(4)
|
(5)
|
(5)
|
(6)
|
(11)
|
(17)
|
(17)
|
(16)
|
(21)
|
(17)
|
(15)
|
(17)
|
(17)
|
(18)
|
(15)
|
(9)
|
(6)
|
(6)
|
(5)
|
(5)
|
(6)
|
(6)
|
(7)
|
(8)
|
(9)
|
(9)
|
(9)
|
(9)
|
(8)
|
(17)
|
(14)
|
|
Selling, General & Administrative |
(2)
|
(3)
|
(3)
|
(4)
|
(4)
|
(4)
|
(9)
|
(13)
|
(13)
|
(11)
|
(10)
|
(9)
|
(8)
|
(9)
|
(10)
|
(11)
|
(9)
|
(4)
|
(0)
|
(0)
|
(0)
|
(0)
|
(0)
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
(3)
|
(7)
|
(3)
|
|
Depreciation & Amortization |
(0)
|
(1)
|
(1)
|
(1)
|
(1)
|
(1)
|
(2)
|
(4)
|
(4)
|
(5)
|
(5)
|
(3)
|
(3)
|
(4)
|
(4)
|
(4)
|
(5)
|
(5)
|
(6)
|
(6)
|
(6)
|
(6)
|
(6)
|
(6)
|
(7)
|
(7)
|
(7)
|
(7)
|
(7)
|
(8)
|
(4)
|
(8)
|
(9)
|
|
Other Operating Expenses |
(0)
|
(0)
|
(1)
|
(1)
|
0
|
0
|
(0)
|
(1)
|
(1)
|
(1)
|
(6)
|
(6)
|
(3)
|
(4)
|
(4)
|
(2)
|
(1)
|
0
|
(0)
|
0
|
1
|
1
|
0
|
(0)
|
(1)
|
(1)
|
(1)
|
(2)
|
(2)
|
(1)
|
(1)
|
(2)
|
(1)
|
|
Operating Income |
(1)
N/A
|
(2)
-54%
|
(2)
-42%
|
(3)
-37%
|
(4)
-10%
|
(1)
+59%
|
(0)
+82%
|
(1)
-446%
|
3
N/A
|
2
-39%
|
(5)
N/A
|
(3)
+43%
|
2
N/A
|
4
+152%
|
5
+42%
|
5
-11%
|
4
-11%
|
3
-34%
|
2
-28%
|
3
+29%
|
4
+37%
|
4
+3%
|
4
0%
|
3
-21%
|
(1)
N/A
|
(2)
-63%
|
(1)
+21%
|
(2)
-25%
|
(1)
+30%
|
(1)
+28%
|
3
N/A
|
9
+155%
|
10
+9%
|
|
Pre-Tax Income | ||||||||||||||||||||||||||||||||||
Interest Income Expense |
(0)
|
(0)
|
(0)
|
(1)
|
(1)
|
(1)
|
(2)
|
(4)
|
(4)
|
(4)
|
(5)
|
(6)
|
(3)
|
(2)
|
(3)
|
(2)
|
(2)
|
(2)
|
(1)
|
(2)
|
(1)
|
(1)
|
(1)
|
(1)
|
(1)
|
(1)
|
(3)
|
(11)
|
(1)
|
(4)
|
(0)
|
(1)
|
(1)
|
|
Non-Reccuring Items |
0
|
0
|
0
|
0
|
(0)
|
0
|
0
|
0
|
0
|
0
|
(3)
|
(3)
|
(1)
|
(1)
|
(1)
|
(1)
|
(1)
|
(1)
|
(1)
|
(1)
|
(0)
|
(0)
|
(0)
|
(0)
|
(0)
|
(1)
|
(1)
|
(1)
|
(13)
|
(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
|
0
|
0
|
0
|
0
|
0
|
|
Pre-Tax Income |
(1)
N/A
|
(2)
-54%
|
(3)
-31%
|
(4)
-44%
|
(5)
-25%
|
(2)
+52%
|
(3)
-16%
|
(5)
-99%
|
(1)
+86%
|
(2)
-180%
|
(13)
-529%
|
(12)
+8%
|
(3)
+76%
|
0
N/A
|
2
+287%
|
2
+32%
|
1
-37%
|
0
-94%
|
0
+7%
|
0
+390%
|
2
+314%
|
2
+7%
|
2
+7%
|
2
-32%
|
(2)
N/A
|
(3)
-44%
|
(5)
-54%
|
(13)
-162%
|
(15)
-14%
|
(5)
+64%
|
3
N/A
|
8
+167%
|
9
+14%
|
|
Net Income | ||||||||||||||||||||||||||||||||||
Tax Provision |
(0)
|
(0)
|
0
|
0
|
1
|
1
|
0
|
0
|
1
|
1
|
1
|
1
|
(1)
|
(1)
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
1
|
1
|
0
|
(0)
|
(0)
|
0
|
1
|
(1)
|
|
Income from Continuing Operations |
(2)
|
(2)
|
(3)
|
(4)
|
(3)
|
(1)
|
(3)
|
(5)
|
0
|
(1)
|
(12)
|
(11)
|
(4)
|
(1)
|
2
|
2
|
2
|
0
|
0
|
1
|
2
|
3
|
3
|
2
|
(2)
|
(3)
|
(4)
|
(13)
|
(15)
|
(6)
|
3
|
8
|
8
|
|
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
|
|
Net Income (Common) |
(2)
N/A
|
(2)
-47%
|
(3)
-17%
|
(4)
-45%
|
(3)
+9%
|
(1)
+68%
|
(3)
-145%
|
(5)
-88%
|
0
N/A
|
(1)
N/A
|
(12)
-782%
|
(11)
+9%
|
(4)
+66%
|
(1)
+86%
|
2
N/A
|
2
+35%
|
2
-33%
|
0
-87%
|
0
+2%
|
1
+174%
|
2
+273%
|
3
+16%
|
3
+0%
|
2
-24%
|
(2)
N/A
|
(3)
-50%
|
(4)
-64%
|
(13)
-190%
|
(15)
-17%
|
(6)
+63%
|
3
N/A
|
8
+166%
|
8
-5%
|
|
EPS (Diluted) |
-0.1
N/A
|
-0.17
-70%
|
-0.18
-6%
|
-0.11
+39%
|
-0.12
-9%
|
-0.05
+58%
|
-0.07
-40%
|
-0.13
-86%
|
-0.01
+92%
|
-0.02
-100%
|
-0.2
-900%
|
-0.1
+50%
|
-0.03
+70%
|
0
N/A
|
0.01
N/A
|
0.01
N/A
|
0.01
N/A
|
0
N/A
|
0
N/A
|
0
N/A
|
0.01
N/A
|
0.02
+100%
|
0.01
-50%
|
0.01
N/A
|
-0.01
N/A
|
-0.02
-100%
|
-0.03
-50%
|
-0.07
-133%
|
-0.07
N/A
|
-0.03
+57%
|
0.01
N/A
|
0.04
+300%
|
0.03
-25%
|