Global Testing Corporation Ltd
SGX:AYN
Income Statement
Earnings Waterfall
Global Testing Corporation Ltd
Revenue
|
40.6m
USD
|
Cost of Revenue
|
-32.6m
USD
|
Gross Profit
|
7.9m
USD
|
Operating Expenses
|
-4m
USD
|
Operating Income
|
3.9m
USD
|
Other Expenses
|
-495k
USD
|
Net Income
|
3.4m
USD
|
Income Statement
Global Testing Corporation Ltd
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 | ||
---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
Revenue | ||||||||||||||||||||||||||||||||||||||||||
Revenue |
41
N/A
|
38
-8%
|
36
-4%
|
37
+3%
|
37
0%
|
37
-1%
|
36
-1%
|
36
-2%
|
36
+2%
|
38
+4%
|
38
+1%
|
38
0%
|
38
0%
|
37
-1%
|
37
-2%
|
35
-5%
|
33
-5%
|
32
-5%
|
30
-5%
|
29
-2%
|
29
-1%
|
29
-1%
|
28
-1%
|
28
-1%
|
28
+0%
|
27
-2%
|
25
-8%
|
24
-6%
|
23
-4%
|
23
-1%
|
23
+3%
|
23
-2%
|
22
-2%
|
23
+1%
|
23
+1%
|
27
+19%
|
39
+42%
|
47
+21%
|
46
-1%
|
43
-6%
|
41
-6%
|
|
Gross Profit | ||||||||||||||||||||||||||||||||||||||||||
Cost of Revenue |
(39)
|
(37)
|
(36)
|
(35)
|
(34)
|
(33)
|
(32)
|
(31)
|
(30)
|
(29)
|
(29)
|
(29)
|
(28)
|
(27)
|
(26)
|
(24)
|
(23)
|
(22)
|
(21)
|
(20)
|
(20)
|
(19)
|
(20)
|
(20)
|
(20)
|
(21)
|
(21)
|
(21)
|
(22)
|
(22)
|
(22)
|
(22)
|
(21)
|
(20)
|
(19)
|
(21)
|
(27)
|
(31)
|
(30)
|
(31)
|
(33)
|
|
Gross Profit |
2
N/A
|
0
-84%
|
0
N/A
|
2
+475%
|
3
+34%
|
3
+25%
|
4
+28%
|
5
+14%
|
7
+32%
|
9
+30%
|
9
+1%
|
9
+0%
|
10
+12%
|
10
+4%
|
11
+3%
|
11
0%
|
10
-9%
|
9
-2%
|
9
-1%
|
10
+4%
|
9
-3%
|
9
+0%
|
8
-10%
|
8
-7%
|
8
+3%
|
7
-14%
|
5
-34%
|
3
-36%
|
1
-62%
|
0
-66%
|
1
+251%
|
1
-27%
|
1
-4%
|
2
+166%
|
4
+56%
|
6
+59%
|
12
+99%
|
16
+35%
|
16
+0%
|
12
-24%
|
8
-36%
|
|
Operating Income | ||||||||||||||||||||||||||||||||||||||||||
Operating Expenses |
(5)
|
(4)
|
(5)
|
(5)
|
(6)
|
(5)
|
(5)
|
(5)
|
(6)
|
(7)
|
(7)
|
(6)
|
(7)
|
(6)
|
(6)
|
(6)
|
(7)
|
(6)
|
(6)
|
(6)
|
(6)
|
(6)
|
(6)
|
(6)
|
(5)
|
(4)
|
(4)
|
(4)
|
(5)
|
(4)
|
(4)
|
(4)
|
(4)
|
(4)
|
(4)
|
(4)
|
(4)
|
(4)
|
(4)
|
(4)
|
(4)
|
|
Selling, General & Administrative |
(5)
|
(5)
|
(5)
|
(5)
|
(5)
|
(5)
|
(5)
|
(5)
|
(5)
|
(5)
|
(5)
|
(5)
|
(6)
|
(6)
|
(6)
|
(6)
|
(6)
|
(6)
|
(5)
|
(5)
|
(4)
|
(4)
|
(4)
|
(5)
|
(4)
|
(3)
|
(3)
|
(3)
|
(4)
|
(3)
|
(3)
|
(3)
|
(3)
|
(3)
|
(3)
|
(3)
|
(3)
|
(3)
|
(3)
|
(3)
|
(4)
|
|
Other Operating Expenses |
1
|
1
|
0
|
0
|
(0)
|
0
|
0
|
0
|
(0)
|
(1)
|
(1)
|
(1)
|
(2)
|
(1)
|
(0)
|
(0)
|
(1)
|
(0)
|
(1)
|
(1)
|
(1)
|
(1)
|
(1)
|
(1)
|
(1)
|
(1)
|
(1)
|
(1)
|
(1)
|
(1)
|
(1)
|
(1)
|
(1)
|
(1)
|
(1)
|
(1)
|
(1)
|
(1)
|
(1)
|
(1)
|
(0)
|
|
Operating Income |
(2)
N/A
|
(4)
-79%
|
(5)
-15%
|
(3)
+35%
|
(3)
-3%
|
(2)
+42%
|
(1)
+62%
|
(0)
+67%
|
1
N/A
|
2
+91%
|
2
+7%
|
2
+12%
|
3
+34%
|
4
+18%
|
5
+21%
|
5
+1%
|
3
-42%
|
4
+39%
|
3
-13%
|
4
+20%
|
4
-5%
|
4
-4%
|
3
-26%
|
2
-36%
|
3
+100%
|
3
-27%
|
0
-86%
|
(1)
N/A
|
(4)
-199%
|
(4)
-12%
|
(3)
+27%
|
(3)
-4%
|
(3)
-10%
|
(1)
+68%
|
0
N/A
|
2
+2 054%
|
8
+276%
|
12
+56%
|
12
+1%
|
8
-31%
|
4
-54%
|
|
Pre-Tax Income | ||||||||||||||||||||||||||||||||||||||||||
Interest Income Expense |
(1)
|
(1)
|
(1)
|
(1)
|
(0)
|
(0)
|
(0)
|
(0)
|
(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)
|
|
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
|
0
|
|
Total Other Income |
0
|
0
|
(2)
|
(2)
|
(1)
|
(2)
|
(2)
|
(2)
|
(1)
|
(0)
|
(0)
|
(0)
|
0
|
(0)
|
(1)
|
(1)
|
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
|
|
Pre-Tax Income |
(3)
N/A
|
(5)
-54%
|
(5)
-10%
|
(4)
+33%
|
(4)
-1%
|
(2)
+38%
|
(1)
+52%
|
(1)
+47%
|
1
N/A
|
2
+131%
|
2
+10%
|
2
+16%
|
3
+39%
|
4
+20%
|
5
+23%
|
5
+2%
|
4
-22%
|
4
+3%
|
3
-13%
|
4
+21%
|
4
-4%
|
4
-4%
|
3
-26%
|
2
-36%
|
3
+100%
|
3
-26%
|
0
-87%
|
(1)
N/A
|
(4)
-196%
|
(4)
-14%
|
(3)
+25%
|
(3)
-4%
|
(3)
-4%
|
(1)
+62%
|
0
N/A
|
2
+364%
|
8
+300%
|
12
+55%
|
12
+1%
|
8
-31%
|
4
-54%
|
|
Net Income | ||||||||||||||||||||||||||||||||||||||||||
Tax Provision |
(3)
|
(3)
|
(2)
|
(0)
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
(0)
|
0
|
(0)
|
(0)
|
0
|
0
|
0
|
(0)
|
0
|
0
|
(0)
|
0
|
(1)
|
(0)
|
(1)
|
(1)
|
(1)
|
(1)
|
(0)
|
0
|
0
|
(0)
|
(0)
|
0
|
2
|
1
|
(1)
|
(1)
|
(0)
|
|
Income from Continuing Operations |
(6)
|
(8)
|
(8)
|
(4)
|
(4)
|
(2)
|
(1)
|
(1)
|
1
|
2
|
2
|
2
|
3
|
4
|
4
|
4
|
4
|
4
|
4
|
4
|
4
|
4
|
3
|
2
|
3
|
2
|
(1)
|
(3)
|
(5)
|
(6)
|
(4)
|
(3)
|
(3)
|
(1)
|
0
|
2
|
9
|
13
|
11
|
8
|
3
|
|
Net Income (Common) |
(6)
N/A
|
(8)
-27%
|
(8)
+2%
|
(4)
+53%
|
(4)
+0%
|
(2)
+38%
|
(1)
+52%
|
(1)
+48%
|
1
N/A
|
2
+131%
|
2
+10%
|
2
+16%
|
3
+39%
|
4
+20%
|
4
+18%
|
4
+2%
|
4
-16%
|
4
+1%
|
3
-10%
|
4
+5%
|
4
+6%
|
3
-7%
|
2
-42%
|
1
-33%
|
3
+87%
|
2
-19%
|
(0)
N/A
|
(2)
-426%
|
(5)
-115%
|
(6)
-13%
|
(4)
+36%
|
(3)
+10%
|
(3)
-1%
|
(1)
+61%
|
0
N/A
|
2
+523%
|
9
+324%
|
13
+35%
|
11
-12%
|
8
-31%
|
3
-56%
|
|
EPS (Diluted) |
-0.15
N/A
|
-0.2
-33%
|
-0.19
+5%
|
-0.09
+53%
|
-0.09
N/A
|
-0.05
+44%
|
-0.03
+40%
|
-0.02
+33%
|
0.02
N/A
|
0.04
+100%
|
0.05
+25%
|
0.06
+20%
|
0.09
+50%
|
0.1
+11%
|
0.12
+20%
|
0.12
N/A
|
0.1
-17%
|
0.1
N/A
|
0.09
-10%
|
0.1
+11%
|
0.11
+10%
|
0.1
-9%
|
0.07
-30%
|
0.05
-29%
|
0.08
+60%
|
0.06
-25%
|
-0.02
N/A
|
-0.07
-250%
|
-0.14
-100%
|
-0.16
-14%
|
-0.1
+38%
|
-0.09
+10%
|
-0.09
N/A
|
-0.04
+56%
|
0.01
N/A
|
0.06
+500%
|
0.27
+350%
|
0.36
+33%
|
0.32
-11%
|
0.22
-31%
|
0.1
-55%
|