KOP Ltd
SGX:5I1
Income Statement
Earnings Waterfall
KOP Ltd
Revenue
|
101.9m
SGD
|
Cost of Revenue
|
-75.6m
SGD
|
Gross Profit
|
26.3m
SGD
|
Operating Expenses
|
-15.3m
SGD
|
Operating Income
|
11m
SGD
|
Other Expenses
|
-4.5m
SGD
|
Net Income
|
6.5m
SGD
|
Income Statement
KOP Ltd
Mar-2015 | Jun-2015 | Sep-2015 | Dec-2015 | Mar-2016 | Jun-2016 | Sep-2016 | 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 | Mar-2020 | Jun-2020 | Sep-2020 | Dec-2020 | Mar-2021 | Jun-2021 | Sep-2021 | Dec-2021 | Mar-2022 | Jun-2022 | Sep-2022 | Dec-2022 | Mar-2023 | Jun-2023 | Sep-2023 | Dec-2023 | ||
---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
Revenue | |||||||||||||||||||||||||||||||||||||
Revenue |
19
N/A
|
18
-4%
|
18
+1%
|
21
+16%
|
24
+18%
|
21
-12%
|
21
0%
|
18
-15%
|
16
-11%
|
17
+4%
|
19
+10%
|
28
+51%
|
27
-5%
|
28
+6%
|
27
-4%
|
17
-37%
|
19
+9%
|
19
+2%
|
20
+5%
|
22
+8%
|
20
-6%
|
18
-12%
|
13
-26%
|
9
-33%
|
8
-6%
|
9
+7%
|
12
+32%
|
14
+20%
|
15
+10%
|
16
+5%
|
22
+33%
|
27
+25%
|
48
+76%
|
81
+72%
|
92
+13%
|
102
+10%
|
|
Gross Profit | |||||||||||||||||||||||||||||||||||||
Cost of Revenue |
(11)
|
(11)
|
(11)
|
(14)
|
(15)
|
(13)
|
(13)
|
(10)
|
(9)
|
(9)
|
(11)
|
(9)
|
(9)
|
(9)
|
(8)
|
(8)
|
(8)
|
(8)
|
(9)
|
(9)
|
(8)
|
(9)
|
(7)
|
(6)
|
(6)
|
(6)
|
(8)
|
(10)
|
(12)
|
(12)
|
(15)
|
(17)
|
(33)
|
(59)
|
(68)
|
(76)
|
|
Gross Profit |
8
N/A
|
7
-8%
|
7
+4%
|
7
-2%
|
10
+34%
|
8
-17%
|
8
+1%
|
8
-2%
|
7
-8%
|
8
+8%
|
8
+1%
|
19
+133%
|
18
-5%
|
19
+9%
|
20
+0%
|
9
-53%
|
10
+13%
|
11
+7%
|
12
+4%
|
13
+13%
|
12
-4%
|
9
-31%
|
6
-27%
|
3
-59%
|
2
-29%
|
3
+53%
|
3
+23%
|
4
+28%
|
4
-13%
|
4
+13%
|
7
+55%
|
9
+41%
|
15
+54%
|
22
+54%
|
25
+10%
|
26
+7%
|
|
Operating Income | |||||||||||||||||||||||||||||||||||||
Operating Expenses |
(40)
|
9
|
12
|
(29)
|
(14)
|
(6)
|
(6)
|
(4)
|
(13)
|
(13)
|
(16)
|
(18)
|
(19)
|
(18)
|
(17)
|
(18)
|
(17)
|
(17)
|
(15)
|
(14)
|
(13)
|
(11)
|
(12)
|
(10)
|
(7)
|
(8)
|
(8)
|
(8)
|
(9)
|
(9)
|
(10)
|
(13)
|
(12)
|
(15)
|
(16)
|
(15)
|
|
Selling, General & Administrative |
(41)
|
(40)
|
(38)
|
(36)
|
(19)
|
(20)
|
(20)
|
(19)
|
(19)
|
(19)
|
(20)
|
(22)
|
(21)
|
(21)
|
(20)
|
(20)
|
(17)
|
(18)
|
(17)
|
(16)
|
(14)
|
(13)
|
(13)
|
(11)
|
(9)
|
(9)
|
(9)
|
(9)
|
(10)
|
(11)
|
(11)
|
(15)
|
(14)
|
(16)
|
(17)
|
(17)
|
|
Other Operating Expenses |
1
|
49
|
50
|
8
|
5
|
14
|
15
|
15
|
6
|
6
|
4
|
3
|
3
|
3
|
3
|
2
|
0
|
1
|
2
|
2
|
1
|
2
|
1
|
1
|
1
|
1
|
1
|
1
|
1
|
1
|
1
|
1
|
1
|
1
|
1
|
1
|
|
Operating Income |
(32)
N/A
|
16
N/A
|
19
+20%
|
(21)
N/A
|
(4)
+81%
|
2
N/A
|
3
+27%
|
4
+51%
|
(6)
N/A
|
(5)
+19%
|
(8)
-72%
|
0
N/A
|
(1)
N/A
|
1
N/A
|
2
+89%
|
(9)
N/A
|
(7)
+22%
|
(5)
+18%
|
(3)
+41%
|
(1)
+75%
|
(0)
+56%
|
(3)
-622%
|
(5)
-112%
|
(7)
-28%
|
(6)
+20%
|
(5)
+3%
|
(5)
+15%
|
(4)
+21%
|
(5)
-40%
|
(5)
+4%
|
(3)
+30%
|
(4)
-16%
|
2
N/A
|
8
+236%
|
9
+12%
|
11
+26%
|
|
Pre-Tax Income | |||||||||||||||||||||||||||||||||||||
Interest Income Expense |
44
|
1
|
2
|
4
|
4
|
4
|
3
|
1
|
1
|
(1)
|
(1)
|
(1)
|
(7)
|
(8)
|
(7)
|
(7)
|
1
|
1
|
(0)
|
(0)
|
(2)
|
(3)
|
(3)
|
(4)
|
(5)
|
(5)
|
(5)
|
(6)
|
(6)
|
(7)
|
(7)
|
(7)
|
(8)
|
(7)
|
(7)
|
(5)
|
|
Non-Reccuring Items |
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
9
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
(0)
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
(26)
|
(28)
|
(30)
|
(25)
|
1
|
3
|
5
|
|
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
|
0
|
0
|
0
|
|
Pre-Tax Income |
11
N/A
|
17
+48%
|
21
+25%
|
(18)
N/A
|
0
N/A
|
6
+1 313%
|
6
+3%
|
5
-21%
|
4
-11%
|
(6)
N/A
|
(9)
-60%
|
(1)
+94%
|
(7)
-1 316%
|
(6)
+10%
|
(4)
+31%
|
(16)
-255%
|
(6)
+61%
|
(4)
+29%
|
(4)
+18%
|
(1)
+73%
|
(3)
-189%
|
(5)
-93%
|
(9)
-62%
|
(11)
-21%
|
(11)
0%
|
(10)
+2%
|
(10)
+5%
|
(10)
+3%
|
(12)
-20%
|
(38)
-226%
|
(39)
-4%
|
(42)
-6%
|
(31)
+26%
|
1
N/A
|
6
+413%
|
11
+94%
|
|
Net Income | |||||||||||||||||||||||||||||||||||||
Tax Provision |
(1)
|
(1)
|
(1)
|
(2)
|
(0)
|
(1)
|
(1)
|
(1)
|
(2)
|
(0)
|
(0)
|
(1)
|
(1)
|
(1)
|
(1)
|
0
|
0
|
0
|
0
|
1
|
0
|
(0)
|
(0)
|
(0)
|
(0)
|
0
|
0
|
0
|
(0)
|
(0)
|
0
|
0
|
0
|
0
|
0
|
(1)
|
|
Income from Continuing Operations |
11
|
16
|
20
|
(19)
|
0
|
4
|
5
|
4
|
2
|
(6)
|
(9)
|
(2)
|
(8)
|
(7)
|
(5)
|
(15)
|
(6)
|
(4)
|
(3)
|
(0)
|
(3)
|
(6)
|
(9)
|
(11)
|
(11)
|
(10)
|
(10)
|
(9)
|
(12)
|
(38)
|
(39)
|
(41)
|
(31)
|
1
|
6
|
10
|
|
Income to Minority Interest |
2
|
2
|
1
|
0
|
0
|
(1)
|
(1)
|
(1)
|
(1)
|
(0)
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
1
|
1
|
1
|
2
|
1
|
1
|
1
|
0
|
1
|
1
|
1
|
1
|
(0)
|
(2)
|
(3)
|
(3)
|
|
Net Income (Common) |
13
N/A
|
17
+38%
|
21
+18%
|
(19)
N/A
|
0
N/A
|
3
+900%
|
4
+8%
|
3
-24%
|
1
-58%
|
(6)
N/A
|
(9)
-57%
|
(1)
+85%
|
(8)
-472%
|
(7)
+9%
|
(5)
+32%
|
(15)
-213%
|
(6)
+63%
|
(4)
+34%
|
(3)
+20%
|
(0)
+93%
|
(2)
-810%
|
(5)
-158%
|
(8)
-66%
|
(9)
-24%
|
(10)
-3%
|
(9)
+2%
|
(9)
+3%
|
(9)
+0%
|
(11)
-17%
|
(37)
-241%
|
(38)
-4%
|
(40)
-4%
|
(31)
+23%
|
(1)
+97%
|
3
N/A
|
7
+112%
|
|
EPS (Diluted) |
0.01
N/A
|
0.02
+100%
|
0.02
N/A
|
-0.02
N/A
|
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
|
-0.01
N/A
|
0
N/A
|
0
N/A
|
-0.01
N/A
|
-0.01
N/A
|
0
N/A
|
0
N/A
|
0
N/A
|
0
N/A
|
0
N/A
|
-0.01
N/A
|
-0.01
N/A
|
-0.01
N/A
|
-0.01
N/A
|
-0.01
N/A
|
-0.01
N/A
|
-0.01
N/A
|
-0.03
-200%
|
-0.03
N/A
|
-0.04
-33%
|
-0.03
+25%
|
0
N/A
|
0
N/A
|
0.01
N/A
|