Beneteau SA
PAR:BEN
Income Statement
Earnings Waterfall
Beneteau SA
Income Statement
Beneteau SA
| Aug-2003 | Feb-2004 | Aug-2004 | Feb-2005 | Aug-2005 | Feb-2006 | Aug-2006 | Feb-2007 | Aug-2007 | Feb-2008 | Aug-2008 | Feb-2009 | Aug-2009 | Feb-2010 | Aug-2010 | Feb-2011 | Aug-2011 | Feb-2012 | Aug-2012 | Feb-2013 | Aug-2013 | Feb-2014 | Aug-2014 | Feb-2015 | Aug-2015 | Feb-2016 | Aug-2016 | Feb-2017 | Aug-2017 | Feb-2018 | Aug-2018 | Feb-2019 | Aug-2019 | Feb-2020 | Jun-2021 | Dec-2021 | Jun-2022 | Dec-2022 | Jun-2023 | Dec-2023 | Jun-2024 | Dec-2024 | Jun-2025 | ||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Revenue | ||||||||||||||||||||||||||||||||||||||||||||
| Interest Expense |
5
|
0
|
4
|
0
|
1
|
1
|
1
|
2
|
2
|
2
|
2
|
2
|
2
|
2
|
2
|
2
|
2
|
3
|
2
|
2
|
2
|
3
|
3
|
3
|
3
|
3
|
3
|
2
|
2
|
3
|
3
|
4
|
4
|
0
|
1
|
1
|
2
|
4
|
5
|
6
|
6
|
6
|
6
|
|
| Revenue |
639
N/A
|
666
+4%
|
716
+7%
|
744
+4%
|
775
+4%
|
789
+2%
|
827
+5%
|
885
+7%
|
1 014
+15%
|
1 084
+7%
|
1 095
+1%
|
886
-19%
|
661
-25%
|
675
+2%
|
780
+16%
|
836
+7%
|
924
+10%
|
905
-2%
|
833
-8%
|
838
+1%
|
815
-3%
|
803
-1%
|
808
+1%
|
839
+4%
|
969
+16%
|
1 005
+4%
|
1 084
+8%
|
1 166
+8%
|
1 208
+4%
|
1 243
+3%
|
1 287
+4%
|
1 318
+2%
|
1 336
+1%
|
1 360
+2%
|
659
-52%
|
1 227
+86%
|
1 117
-9%
|
1 508
+35%
|
1 606
+6%
|
1 465
-9%
|
1 209
-17%
|
1 034
-14%
|
882
-15%
|
|
| Gross Profit | ||||||||||||||||||||||||||||||||||||||||||||
| Cost of Revenue |
(396)
|
(429)
|
(450)
|
(434)
|
(448)
|
(379)
|
(471)
|
(429)
|
(588)
|
(532)
|
(630)
|
(442)
|
(417)
|
(359)
|
(473)
|
(413)
|
(560)
|
(461)
|
(516)
|
(428)
|
(411)
|
(398)
|
(400)
|
(411)
|
(486)
|
(500)
|
(539)
|
(571)
|
(594)
|
(602)
|
(616)
|
(614)
|
(617)
|
(633)
|
(319)
|
(578)
|
(467)
|
(689)
|
(711)
|
(612)
|
(490)
|
(425)
|
(390)
|
|
| Gross Profit |
242
N/A
|
238
-2%
|
266
+12%
|
310
+16%
|
327
+5%
|
409
+25%
|
356
-13%
|
456
+28%
|
426
-7%
|
553
+30%
|
465
-16%
|
445
-4%
|
244
-45%
|
316
+29%
|
307
-3%
|
424
+38%
|
364
-14%
|
444
+22%
|
317
-29%
|
409
+29%
|
404
-1%
|
405
+0%
|
408
+1%
|
428
+5%
|
484
+13%
|
504
+4%
|
545
+8%
|
595
+9%
|
614
+3%
|
641
+4%
|
671
+5%
|
704
+5%
|
719
+2%
|
727
+1%
|
340
-53%
|
649
+91%
|
650
+0%
|
819
+26%
|
895
+9%
|
853
-5%
|
719
-16%
|
610
-15%
|
492
-19%
|
|
| Operating Income | ||||||||||||||||||||||||||||||||||||||||||||
| Operating Expenses |
(157)
|
(159)
|
(178)
|
(219)
|
(230)
|
(315)
|
(252)
|
(344)
|
(291)
|
(406)
|
(316)
|
(358)
|
(235)
|
(315)
|
(262)
|
(370)
|
(299)
|
(416)
|
(321)
|
(406)
|
(404)
|
(398)
|
(400)
|
(425)
|
(454)
|
(478)
|
(511)
|
(528)
|
(535)
|
(559)
|
(583)
|
(615)
|
(637)
|
(650)
|
(279)
|
(553)
|
(557)
|
(665)
|
(689)
|
(646)
|
(561)
|
(532)
|
(485)
|
|
| Selling, General & Administrative |
(136)
|
(141)
|
(152)
|
(175)
|
(197)
|
(204)
|
(210)
|
(222)
|
(250)
|
(273)
|
(267)
|
(237)
|
(189)
|
(180)
|
(211)
|
(238)
|
(260)
|
(273)
|
(266)
|
(260)
|
(275)
|
(254)
|
(272)
|
(263)
|
(306)
|
(299)
|
(341)
|
(328)
|
(368)
|
(362)
|
(418)
|
(414)
|
(451)
|
(426)
|
(200)
|
(393)
|
(375)
|
(486)
|
(465)
|
(456)
|
(394)
|
(365)
|
(304)
|
|
| Depreciation & Amortization |
(22)
|
(22)
|
(26)
|
(28)
|
(32)
|
(34)
|
(38)
|
(38)
|
(39)
|
(41)
|
(43)
|
(44)
|
(45)
|
(46)
|
(48)
|
(48)
|
(49)
|
(51)
|
(52)
|
(54)
|
(56)
|
(56)
|
(56)
|
(58)
|
(60)
|
(60)
|
(63)
|
(64)
|
(64)
|
(66)
|
(65)
|
(68)
|
(74)
|
(78)
|
(33)
|
(64)
|
(59)
|
(60)
|
(56)
|
(54)
|
(55)
|
(62)
|
(64)
|
|
| Other Operating Expenses |
1
|
3
|
(0)
|
(17)
|
(1)
|
(77)
|
(4)
|
(83)
|
(1)
|
(92)
|
(6)
|
(76)
|
(2)
|
(88)
|
(3)
|
(83)
|
10
|
(93)
|
(2)
|
(92)
|
(73)
|
(88)
|
(72)
|
(104)
|
(88)
|
(118)
|
(108)
|
(136)
|
(103)
|
(131)
|
(99)
|
(133)
|
(111)
|
(146)
|
(46)
|
(96)
|
(122)
|
(119)
|
(168)
|
(137)
|
(112)
|
(106)
|
(118)
|
|
| Operating Income |
85
N/A
|
78
-8%
|
88
+13%
|
91
+3%
|
97
+7%
|
94
-3%
|
105
+12%
|
112
+7%
|
135
+21%
|
147
+9%
|
149
+1%
|
87
-42%
|
9
-90%
|
1
-92%
|
45
+6 712%
|
54
+19%
|
65
+21%
|
28
-57%
|
(3)
N/A
|
4
N/A
|
1
-87%
|
7
+1 208%
|
8
+25%
|
2
-71%
|
29
+1 123%
|
27
-9%
|
33
+25%
|
67
+100%
|
79
+18%
|
81
+3%
|
88
+9%
|
90
+1%
|
82
-9%
|
77
-6%
|
61
-20%
|
96
+56%
|
93
-3%
|
154
+66%
|
206
+33%
|
207
+0%
|
159
-23%
|
77
-51%
|
6
-92%
|
|
| Pre-Tax Income | ||||||||||||||||||||||||||||||||||||||||||||
| Interest Income Expense |
(0)
|
0
|
2
|
0
|
1
|
0
|
3
|
2
|
5
|
6
|
7
|
6
|
2
|
2
|
2
|
2
|
6
|
4
|
1
|
1
|
0
|
(1)
|
3
|
(15)
|
(13)
|
2
|
(2)
|
(3)
|
0
|
4
|
5
|
0
|
(2)
|
(1)
|
3
|
2
|
(8)
|
(15)
|
(9)
|
6
|
(3)
|
(18)
|
(16)
|
|
| Non-Reccuring Items |
1
|
0
|
0
|
0
|
(3)
|
0
|
(1)
|
0
|
(0)
|
0
|
9
|
0
|
(25)
|
0
|
(0)
|
0
|
2
|
(0)
|
4
|
1
|
1
|
1
|
1
|
(0)
|
(0)
|
(0)
|
1
|
1
|
1
|
1
|
(1)
|
(1)
|
(4)
|
(5)
|
(1)
|
1
|
3
|
3
|
3
|
0
|
(1)
|
(1)
|
(0)
|
|
| Total Other Income |
(0)
|
2
|
(1)
|
1
|
3
|
3
|
0
|
3
|
(0)
|
(3)
|
(2)
|
(4)
|
(3)
|
(3)
|
(2)
|
(1)
|
0
|
0
|
(3)
|
0
|
0
|
0
|
0
|
0
|
0
|
1
|
0
|
(0)
|
0
|
0
|
0
|
1
|
(0)
|
(1)
|
1
|
(0)
|
(2)
|
0
|
3
|
(0)
|
(28)
|
(0)
|
1
|
|
| Pre-Tax Income |
85
N/A
|
80
-6%
|
90
+12%
|
92
+2%
|
97
+6%
|
97
+0%
|
107
+10%
|
118
+10%
|
140
+19%
|
151
+8%
|
163
+8%
|
89
-45%
|
(18)
N/A
|
(0)
+99%
|
45
N/A
|
55
+21%
|
73
+32%
|
31
-57%
|
(2)
N/A
|
5
N/A
|
1
-80%
|
6
+497%
|
12
+91%
|
(12)
N/A
|
16
N/A
|
30
+85%
|
32
+7%
|
65
+104%
|
80
+23%
|
86
+8%
|
93
+7%
|
89
-4%
|
76
-15%
|
69
-8%
|
64
-8%
|
98
+55%
|
86
-13%
|
143
+66%
|
203
+42%
|
213
+5%
|
126
-41%
|
57
-54%
|
(9)
N/A
|
|
| Net Income | ||||||||||||||||||||||||||||||||||||||||||||
| Tax Provision |
(28)
|
(26)
|
(31)
|
(32)
|
(34)
|
(34)
|
(37)
|
(40)
|
(46)
|
(49)
|
(49)
|
(24)
|
7
|
2
|
(14)
|
(18)
|
(26)
|
(9)
|
1
|
(3)
|
(1)
|
(1)
|
(2)
|
6
|
(3)
|
(9)
|
(7)
|
(18)
|
(20)
|
(22)
|
(32)
|
(31)
|
(28)
|
(32)
|
(17)
|
(25)
|
(22)
|
(40)
|
(56)
|
(54)
|
(36)
|
(28)
|
(13)
|
|
| Income from Continuing Operations |
58
|
54
|
58
|
60
|
63
|
63
|
70
|
78
|
94
|
102
|
113
|
64
|
(10)
|
2
|
31
|
37
|
47
|
22
|
(1)
|
2
|
0
|
5
|
9
|
(6)
|
13
|
21
|
25
|
47
|
60
|
64
|
60
|
58
|
48
|
38
|
47
|
73
|
64
|
103
|
146
|
159
|
90
|
29
|
(22)
|
|
| 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)
|
1
|
1
|
1
|
1
|
0
|
0
|
(0)
|
(0)
|
(0)
|
0
|
0
|
0
|
0
|
|
| Equity Earnings Affiliates |
1
|
1
|
1
|
1
|
1
|
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
|
|
| Net Income (Common) |
58
N/A
|
55
-5%
|
59
+7%
|
61
+2%
|
64
+6%
|
64
0%
|
72
+11%
|
78
+9%
|
94
+19%
|
102
+9%
|
113
+11%
|
64
-43%
|
(10)
N/A
|
2
N/A
|
31
+1 614%
|
37
+19%
|
47
+26%
|
22
-53%
|
(1)
N/A
|
2
N/A
|
1
-60%
|
6
+659%
|
9
+65%
|
(6)
N/A
|
13
N/A
|
21
+64%
|
25
+18%
|
46
+86%
|
60
+29%
|
64
+7%
|
61
-4%
|
60
-3%
|
49
-17%
|
39
-21%
|
47
+21%
|
73
+56%
|
79
+8%
|
103
+30%
|
167
+62%
|
185
+11%
|
117
-37%
|
93
-21%
|
18
-80%
|
|
| EPS (Diluted) |
0.71
N/A
|
0.67
-6%
|
0.68
+1%
|
0.66
-3%
|
0.78
+18%
|
0.78
N/A
|
0.86
+10%
|
0.94
+9%
|
1.12
+19%
|
1.21
+8%
|
1.35
+12%
|
0.79
-41%
|
-0.13
N/A
|
0.02
N/A
|
0.38
+1 800%
|
0.44
+16%
|
0.57
+30%
|
0.27
-53%
|
-0.01
N/A
|
0.02
N/A
|
0.01
-50%
|
0.05
+400%
|
0.11
+120%
|
-0.09
N/A
|
0.15
N/A
|
0.25
+67%
|
0.3
+20%
|
0.56
+87%
|
0.73
+30%
|
0.77
+5%
|
0.75
-3%
|
0.72
-4%
|
0.6
-17%
|
0.47
-22%
|
0.57
+21%
|
0.89
+56%
|
0.95
+7%
|
1.25
+32%
|
2.06
+65%
|
2.28
+11%
|
1.44
-37%
|
1.14
-21%
|
0.22
-81%
|
|