Aspen (Group) Holdings Ltd
SGX:1F3
Income Statement
Earnings Waterfall
Aspen (Group) Holdings Ltd
Income Statement
Aspen (Group) Holdings Ltd
| Dec-2016 | Mar-2017 | Jun-2017 | Sep-2017 | Dec-2017 | Mar-2018 | Jun-2018 | Sep-2018 | Dec-2018 | Mar-2019 | Jun-2019 | Sep-2019 | Dec-2019 | Jun-2020 | Dec-2020 | Jun-2021 | Dec-2021 | Dec-2022 | Jun-2023 | Dec-2023 | Jun-2024 | Dec-2024 | Jun-2025 | ||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Revenue | ||||||||||||||||||||||||
| Interest Expense |
4
|
0
|
0
|
0
|
3
|
0
|
0
|
0
|
8
|
0
|
0
|
0
|
7
|
0
|
3
|
0
|
0
|
0
|
13
|
0
|
10
|
0
|
0
|
|
| Revenue |
100
N/A
|
125
+26%
|
175
+40%
|
290
+66%
|
453
+56%
|
518
+14%
|
580
+12%
|
586
+1%
|
570
-3%
|
548
-4%
|
509
-7%
|
419
-18%
|
288
-31%
|
222
-23%
|
283
+27%
|
297
+5%
|
185
-38%
|
148
-20%
|
270
+83%
|
268
-1%
|
233
-13%
|
194
-17%
|
247
+27%
|
|
| Gross Profit | ||||||||||||||||||||||||
| Cost of Revenue |
(64)
|
(77)
|
(101)
|
(169)
|
(276)
|
(324)
|
(373)
|
(400)
|
(448)
|
(434)
|
(414)
|
(340)
|
(190)
|
(159)
|
(199)
|
(212)
|
(159)
|
(123)
|
(235)
|
(250)
|
(205)
|
(172)
|
(185)
|
|
| Gross Profit |
35
N/A
|
48
+37%
|
74
+53%
|
121
+63%
|
177
+46%
|
194
+10%
|
207
+6%
|
186
-10%
|
122
-34%
|
114
-7%
|
95
-17%
|
79
-17%
|
98
+24%
|
64
-35%
|
83
+31%
|
85
+3%
|
26
-70%
|
25
-3%
|
35
+41%
|
19
-47%
|
29
+54%
|
22
-24%
|
61
+183%
|
|
| Operating Income | ||||||||||||||||||||||||
| Operating Expenses |
(30)
|
(33)
|
(36)
|
(44)
|
(49)
|
(54)
|
(53)
|
(47)
|
(42)
|
(42)
|
(43)
|
(48)
|
(55)
|
(58)
|
(56)
|
(65)
|
(68)
|
(23)
|
(45)
|
(96)
|
(37)
|
(2)
|
16
|
|
| Selling, General & Administrative |
(30)
|
(34)
|
(36)
|
(45)
|
(50)
|
(56)
|
(56)
|
(52)
|
(50)
|
(50)
|
(51)
|
(53)
|
(53)
|
(54)
|
(56)
|
(66)
|
(77)
|
(26)
|
(55)
|
(52)
|
(43)
|
(40)
|
(60)
|
|
| Depreciation & Amortization |
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
(0)
|
0
|
(0)
|
0
|
0
|
0
|
(0)
|
0
|
0
|
0
|
0
|
|
| Other Operating Expenses |
0
|
0
|
0
|
1
|
1
|
2
|
2
|
5
|
8
|
8
|
8
|
5
|
(2)
|
(4)
|
(1)
|
0
|
9
|
2
|
10
|
(44)
|
6
|
38
|
76
|
|
| Operating Income |
5
N/A
|
15
+175%
|
38
+149%
|
76
+103%
|
128
+68%
|
140
+9%
|
153
+10%
|
139
-9%
|
80
-42%
|
72
-10%
|
52
-28%
|
31
-40%
|
43
+38%
|
5
-88%
|
27
+420%
|
20
-25%
|
(42)
N/A
|
2
N/A
|
(10)
N/A
|
(78)
-680%
|
(8)
+89%
|
19
N/A
|
77
+299%
|
|
| Pre-Tax Income | ||||||||||||||||||||||||
| Interest Income Expense |
(3)
|
(2)
|
(2)
|
(1)
|
(1)
|
(4)
|
(5)
|
(7)
|
(5)
|
(10)
|
(9)
|
(10)
|
(2)
|
(3)
|
60
|
61
|
(24)
|
(3)
|
(30)
|
(29)
|
(10)
|
(10)
|
(13)
|
|
| Non-Reccuring Items |
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
(56)
|
0
|
(40)
|
0
|
0
|
|
| Total Other Income |
0
|
(0)
|
(0)
|
(1)
|
0
|
(2)
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
|
| Pre-Tax Income |
2
N/A
|
13
+455%
|
35
+178%
|
76
+114%
|
127
+68%
|
136
+7%
|
148
+9%
|
133
-10%
|
75
-43%
|
62
-17%
|
43
-31%
|
21
-51%
|
41
+93%
|
2
-94%
|
87
+3 534%
|
82
-6%
|
(66)
N/A
|
(1)
+99%
|
(96)
-10 627%
|
(107)
-11%
|
(58)
+46%
|
9
N/A
|
64
+623%
|
|
| Net Income | ||||||||||||||||||||||||
| Tax Provision |
(3)
|
(5)
|
(10)
|
(22)
|
(33)
|
(36)
|
(41)
|
(37)
|
(26)
|
(25)
|
(20)
|
(11)
|
(17)
|
(7)
|
(11)
|
(12)
|
(13)
|
(3)
|
(7)
|
(4)
|
(2)
|
(0)
|
(8)
|
|
| Income from Continuing Operations |
(0)
|
8
|
25
|
53
|
95
|
100
|
106
|
96
|
49
|
38
|
23
|
10
|
24
|
(5)
|
76
|
69
|
(79)
|
(3)
|
(103)
|
(111)
|
(60)
|
9
|
56
|
|
| Income to Minority Interest |
0
|
(1)
|
(4)
|
(8)
|
(12)
|
(14)
|
(16)
|
(14)
|
(8)
|
(7)
|
(6)
|
(6)
|
(5)
|
1
|
(3)
|
1
|
3
|
(3)
|
34
|
37
|
6
|
5
|
2
|
|
| Net Income (Common) |
(0)
N/A
|
7
N/A
|
21
+206%
|
45
+113%
|
82
+83%
|
86
+4%
|
90
+5%
|
82
-9%
|
41
-50%
|
30
-27%
|
17
-43%
|
4
-78%
|
19
+395%
|
(4)
N/A
|
73
N/A
|
70
-3%
|
(76)
N/A
|
4
N/A
|
(195)
N/A
|
(105)
+46%
|
38
N/A
|
11
-71%
|
66
+493%
|
|
| EPS (Diluted) |
0
N/A
|
0.01
N/A
|
0.03
+200%
|
0.06
+100%
|
0.11
+83%
|
0.11
N/A
|
0.11
N/A
|
0.1
-9%
|
0.04
-60%
|
0.03
-25%
|
0.02
-33%
|
0
N/A
|
0.02
N/A
|
0
N/A
|
0.07
N/A
|
0.07
N/A
|
-0.07
N/A
|
-0.01
+86%
|
-0.18
-1 700%
|
-96.58
-53 556%
|
0.03
N/A
|
0.01
-67%
|
0.05
+400%
|
|