Aspial Corporation Ltd
SGX:A30
Income Statement
Earnings Waterfall
Aspial Corporation Ltd
Income Statement
Aspial Corporation Ltd
| Dec-2008 | Mar-2009 | Jun-2009 | Sep-2009 | Dec-2009 | Mar-2010 | Jun-2010 | Sep-2010 | Dec-2010 | Mar-2011 | Jun-2011 | Sep-2011 | Dec-2011 | Mar-2012 | Jun-2012 | Sep-2012 | Dec-2012 | Mar-2013 | Jun-2013 | Sep-2013 | Dec-2013 | Mar-2014 | Jun-2014 | Sep-2014 | Dec-2014 | 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 | Jun-2020 | Dec-2020 | Jun-2021 | Dec-2021 | Jun-2022 | Dec-2022 | Jun-2023 | Dec-2023 | Jun-2024 | Dec-2024 | Jun-2025 | ||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Revenue | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| Interest Expense |
2
|
0
|
0
|
0
|
1
|
0
|
0
|
0
|
2
|
0
|
0
|
0
|
3
|
0
|
0
|
0
|
6
|
0
|
0
|
0
|
13
|
0
|
0
|
0
|
17
|
0
|
0
|
0
|
20
|
0
|
0
|
0
|
33
|
0
|
0
|
0
|
30
|
0
|
0
|
0
|
31
|
0
|
0
|
0
|
34
|
0
|
32
|
0
|
37
|
0
|
43
|
0
|
53
|
0
|
49
|
0
|
|
| Revenue |
282
N/A
|
295
+4%
|
300
+2%
|
290
-3%
|
277
-5%
|
255
-8%
|
255
+0%
|
266
+4%
|
280
+5%
|
309
+10%
|
353
+14%
|
405
+15%
|
420
+4%
|
428
+2%
|
434
+1%
|
431
-1%
|
452
+5%
|
458
+1%
|
507
+11%
|
530
+5%
|
515
-3%
|
549
+7%
|
509
-7%
|
497
-2%
|
510
+3%
|
482
-5%
|
462
-4%
|
464
+0%
|
464
+0%
|
490
+6%
|
544
+11%
|
575
+6%
|
621
+8%
|
630
+2%
|
581
-8%
|
525
-10%
|
490
-7%
|
561
+15%
|
669
+19%
|
906
+36%
|
898
-1%
|
860
-4%
|
786
-9%
|
578
-26%
|
560
-3%
|
482
-14%
|
531
+10%
|
497
-6%
|
417
-16%
|
470
+13%
|
506
+8%
|
537
+6%
|
600
+12%
|
613
+2%
|
678
+11%
|
777
+14%
|
|
| Gross Profit | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| Cost of Revenue |
(160)
|
(202)
|
(209)
|
(205)
|
(202)
|
(187)
|
(187)
|
(196)
|
(201)
|
(218)
|
(246)
|
(278)
|
(287)
|
(294)
|
(294)
|
(294)
|
(307)
|
(315)
|
(351)
|
(368)
|
(366)
|
(390)
|
(377)
|
(378)
|
(385)
|
(368)
|
(350)
|
(352)
|
(362)
|
(390)
|
(439)
|
(473)
|
(517)
|
(528)
|
(485)
|
(435)
|
(378)
|
(433)
|
(523)
|
(706)
|
(702)
|
(659)
|
(593)
|
(426)
|
(418)
|
(357)
|
(394)
|
(365)
|
(307)
|
(349)
|
(375)
|
(409)
|
(470)
|
(471)
|
(519)
|
(594)
|
|
| Gross Profit |
122
N/A
|
93
-24%
|
91
-2%
|
85
-6%
|
75
-13%
|
68
-9%
|
69
+2%
|
70
+2%
|
79
+12%
|
91
+15%
|
107
+18%
|
127
+19%
|
133
+5%
|
134
+1%
|
141
+5%
|
137
-2%
|
145
+5%
|
143
-1%
|
156
+9%
|
162
+4%
|
149
-8%
|
159
+7%
|
133
-17%
|
120
-10%
|
125
+4%
|
114
-8%
|
111
-2%
|
111
+0%
|
102
-8%
|
100
-2%
|
104
+4%
|
102
-2%
|
104
+1%
|
103
-1%
|
96
-7%
|
90
-6%
|
112
+24%
|
128
+15%
|
145
+14%
|
200
+38%
|
196
-2%
|
201
+2%
|
193
-4%
|
152
-21%
|
143
-6%
|
125
-13%
|
138
+10%
|
132
-4%
|
110
-17%
|
120
+9%
|
131
+9%
|
129
-1%
|
130
+1%
|
141
+9%
|
159
+13%
|
183
+15%
|
|
| Operating Income | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| Operating Expenses |
(89)
|
(59)
|
(55)
|
(55)
|
(58)
|
(62)
|
(67)
|
(71)
|
(73)
|
(75)
|
(76)
|
(76)
|
(75)
|
(76)
|
(83)
|
(87)
|
(85)
|
(84)
|
(78)
|
(75)
|
(77)
|
(79)
|
(84)
|
(85)
|
(98)
|
(100)
|
(100)
|
(108)
|
(88)
|
(84)
|
(82)
|
(76)
|
(84)
|
(84)
|
(83)
|
(81)
|
(86)
|
(98)
|
(102)
|
(125)
|
(136)
|
(132)
|
(128)
|
(108)
|
(105)
|
(89)
|
(110)
|
(108)
|
(100)
|
(104)
|
(119)
|
(124)
|
(126)
|
(128)
|
(104)
|
(105)
|
|
| Selling, General & Administrative |
(90)
|
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
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
(5)
|
0
|
(1)
|
0
|
(13)
|
(1)
|
(16)
|
(1)
|
(16)
|
(2)
|
(15)
|
|
| Depreciation & Amortization |
0
|
(4)
|
(4)
|
(4)
|
(5)
|
(5)
|
(6)
|
(6)
|
(6)
|
(6)
|
(7)
|
(6)
|
(6)
|
(6)
|
(6)
|
(6)
|
(6)
|
(6)
|
(6)
|
(5)
|
(5)
|
(5)
|
(5)
|
(5)
|
(5)
|
(5)
|
(5)
|
(5)
|
(5)
|
(4)
|
(5)
|
(5)
|
(5)
|
(5)
|
(5)
|
(5)
|
(6)
|
(6)
|
(6)
|
(7)
|
(7)
|
(11)
|
(16)
|
(21)
|
(28)
|
(32)
|
(34)
|
(34)
|
(33)
|
(34)
|
(33)
|
(33)
|
(34)
|
(35)
|
(37)
|
(39)
|
|
| Other Operating Expenses |
1
|
(55)
|
(51)
|
(51)
|
(53)
|
(57)
|
(61)
|
(65)
|
(67)
|
(68)
|
(70)
|
(69)
|
(68)
|
(70)
|
(77)
|
(80)
|
(79)
|
(78)
|
(72)
|
(70)
|
(72)
|
(74)
|
(79)
|
(80)
|
(93)
|
(95)
|
(95)
|
(103)
|
(84)
|
(79)
|
(78)
|
(71)
|
(79)
|
(79)
|
(78)
|
(76)
|
(80)
|
(92)
|
(96)
|
(118)
|
(130)
|
(121)
|
(113)
|
(87)
|
(77)
|
(52)
|
(76)
|
(73)
|
(67)
|
(57)
|
(85)
|
(75)
|
(91)
|
(76)
|
(65)
|
(50)
|
|
| Operating Income |
33
N/A
|
34
+4%
|
36
+4%
|
30
-15%
|
17
-45%
|
6
-66%
|
2
-61%
|
(0)
N/A
|
6
N/A
|
16
+174%
|
31
+95%
|
51
+65%
|
59
+14%
|
58
-1%
|
58
-1%
|
51
-13%
|
60
+19%
|
59
-2%
|
78
+33%
|
87
+12%
|
73
-17%
|
80
+10%
|
48
-40%
|
35
-28%
|
27
-22%
|
14
-47%
|
11
-22%
|
4
-65%
|
14
+253%
|
17
+20%
|
22
+34%
|
27
+21%
|
20
-26%
|
19
-5%
|
13
-31%
|
10
-26%
|
26
+167%
|
30
+18%
|
43
+43%
|
75
+73%
|
60
-20%
|
69
+15%
|
65
-5%
|
43
-33%
|
37
-14%
|
35
-6%
|
27
-22%
|
24
-13%
|
10
-59%
|
16
+67%
|
12
-29%
|
5
-57%
|
3
-31%
|
14
+297%
|
56
+309%
|
78
+40%
|
|
| Pre-Tax Income | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| Interest Income Expense |
(2)
|
(2)
|
(1)
|
(1)
|
(1)
|
(2)
|
(2)
|
(2)
|
(1)
|
(2)
|
(2)
|
(3)
|
(3)
|
(1)
|
3
|
10
|
15
|
18
|
21
|
18
|
19
|
9
|
(2)
|
(4)
|
(8)
|
(9)
|
(9)
|
(11)
|
(12)
|
(12)
|
(18)
|
(17)
|
(17)
|
(14)
|
(6)
|
(9)
|
(13)
|
(17)
|
(17)
|
(16)
|
(14)
|
(23)
|
(18)
|
(19)
|
(14)
|
(29)
|
(1)
|
(33)
|
(25)
|
(23)
|
(29)
|
(44)
|
(35)
|
(27)
|
(36)
|
(41)
|
|
| Non-Reccuring Items |
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
|
0
|
0
|
0
|
0
|
5
|
(0)
|
(1)
|
(1)
|
0
|
0
|
15
|
0
|
8
|
0
|
5
|
0
|
0
|
0
|
(0)
|
0
|
|
| Gain/Loss on Disposition of Assets |
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
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
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
|
| Total Other Income |
(1)
|
1
|
1
|
2
|
3
|
3
|
4
|
4
|
1
|
3
|
3
|
1
|
1
|
2
|
1
|
3
|
4
|
7
|
9
|
11
|
10
|
38
|
40
|
37
|
42
|
16
|
16
|
19
|
11
|
14
|
7
|
14
|
4
|
7
|
10
|
3
|
5
|
7
|
9
|
5
|
6
|
13
|
13
|
15
|
7
|
17
|
9
|
41
|
13
|
18
|
8
|
14
|
13
|
14
|
11
|
18
|
|
| Pre-Tax Income |
31
N/A
|
34
+9%
|
35
+3%
|
31
-13%
|
19
-39%
|
7
-61%
|
4
-41%
|
2
-49%
|
7
+205%
|
17
+151%
|
31
+85%
|
50
+60%
|
57
+15%
|
59
+3%
|
63
+7%
|
64
+1%
|
79
+24%
|
84
+6%
|
109
+29%
|
116
+7%
|
101
-13%
|
127
+26%
|
87
-32%
|
67
-23%
|
62
-8%
|
21
-65%
|
18
-14%
|
12
-37%
|
13
+16%
|
18
+34%
|
10
-43%
|
24
+131%
|
7
-71%
|
13
+81%
|
16
+30%
|
4
-77%
|
18
+364%
|
20
+13%
|
35
+75%
|
64
+83%
|
57
-11%
|
57
+1%
|
59
+3%
|
39
-34%
|
30
-22%
|
24
-22%
|
50
+109%
|
32
-36%
|
7
-79%
|
11
+70%
|
(4)
N/A
|
(25)
-600%
|
(19)
+24%
|
0
N/A
|
31
+23 117%
|
55
+78%
|
|
| Net Income | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| Tax Provision |
(6)
|
(7)
|
(6)
|
(6)
|
(4)
|
(2)
|
(2)
|
(1)
|
(1)
|
(3)
|
(5)
|
(8)
|
(10)
|
(9)
|
(10)
|
(10)
|
(13)
|
(14)
|
(17)
|
(19)
|
(16)
|
(17)
|
(11)
|
(7)
|
(8)
|
(5)
|
(4)
|
(4)
|
(4)
|
(5)
|
(4)
|
(5)
|
(2)
|
(4)
|
(7)
|
(8)
|
(9)
|
(10)
|
(11)
|
(17)
|
(19)
|
(22)
|
(21)
|
(16)
|
(12)
|
(13)
|
(20)
|
(12)
|
(4)
|
(6)
|
(8)
|
(2)
|
1
|
(3)
|
(7)
|
(12)
|
|
| Income from Continuing Operations |
25
|
28
|
29
|
24
|
15
|
5
|
3
|
2
|
6
|
14
|
26
|
42
|
48
|
49
|
53
|
54
|
66
|
70
|
91
|
97
|
86
|
111
|
76
|
60
|
54
|
16
|
14
|
8
|
9
|
13
|
7
|
19
|
5
|
9
|
9
|
(5)
|
9
|
10
|
24
|
47
|
37
|
35
|
38
|
23
|
19
|
11
|
29
|
19
|
3
|
5
|
(12)
|
(27)
|
(17)
|
(3)
|
24
|
43
|
|
| Income to Minority Interest |
(3)
|
(4)
|
(6)
|
(6)
|
(6)
|
(4)
|
(3)
|
(1)
|
(1)
|
(0)
|
(1)
|
(3)
|
(2)
|
(3)
|
(6)
|
(8)
|
(11)
|
(13)
|
(17)
|
(20)
|
(18)
|
(26)
|
(18)
|
(14)
|
(11)
|
1
|
1
|
2
|
(1)
|
(4)
|
(4)
|
(5)
|
(4)
|
(4)
|
(4)
|
(4)
|
(4)
|
(4)
|
(6)
|
(10)
|
(9)
|
(10)
|
(9)
|
(7)
|
(6)
|
(7)
|
(12)
|
(8)
|
(3)
|
(6)
|
(3)
|
(2)
|
(5)
|
(6)
|
(9)
|
(14)
|
|
| Net Income (Common) |
22
N/A
|
24
+7%
|
23
-2%
|
18
-22%
|
9
-50%
|
1
-90%
|
(1)
N/A
|
1
N/A
|
5
+586%
|
14
+188%
|
25
+83%
|
39
+53%
|
45
+17%
|
46
+2%
|
47
+2%
|
46
-3%
|
55
+20%
|
58
+5%
|
74
+28%
|
77
+5%
|
68
-13%
|
85
+25%
|
57
-32%
|
47
-18%
|
43
-8%
|
18
-59%
|
16
-11%
|
10
-37%
|
9
-13%
|
9
+10%
|
3
-70%
|
14
+386%
|
1
-92%
|
4
+303%
|
4
-5%
|
(8)
N/A
|
5
N/A
|
6
+28%
|
19
+200%
|
37
+100%
|
28
-24%
|
25
-11%
|
30
+17%
|
17
-44%
|
13
-23%
|
3
-73%
|
18
+417%
|
12
-35%
|
(0)
N/A
|
(0)
+35%
|
(15)
-6 160%
|
(29)
-98%
|
(24)
+19%
|
(15)
+36%
|
5
N/A
|
20
+267%
|
|
| EPS (Diluted) |
0.02
N/A
|
0.01
-50%
|
0.01
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
|
0.02
+100%
|
0.03
+50%
|
0.04
+33%
|
0.04
N/A
|
0.04
N/A
|
0.04
N/A
|
0.04
N/A
|
0.05
+25%
|
0.05
N/A
|
0.04
-20%
|
0.06
+50%
|
0.04
-33%
|
0.03
-25%
|
0.02
-33%
|
0
N/A
|
0
N/A
|
0
N/A
|
0
N/A
|
0
N/A
|
0
N/A
|
0.01
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
|
0.01
N/A
|
0.01
N/A
|
0.01
N/A
|
0.02
+100%
|
0.01
-50%
|
0.01
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
|
-0.01
N/A
|
-0.01
N/A
|
0
N/A
|
0.01
N/A
|
|