World Precision Machinery Ltd
SGX:B49
Income Statement
Earnings Waterfall
World Precision Machinery Ltd
Income Statement
World Precision Machinery Ltd
| Jun-2006 | Sep-2006 | Dec-2006 | Mar-2007 | Jun-2007 | Sep-2007 | Dec-2007 | Mar-2008 | Jun-2008 | Sep-2008 | 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 | 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 | Mar-2024 | Jun-2024 | Sep-2024 | Dec-2024 | Mar-2025 | Jun-2025 | Sep-2025 | ||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Revenue | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| Interest Expense |
0
|
0
|
2
|
0
|
0
|
0
|
4
|
0
|
0
|
0
|
6
|
0
|
0
|
0
|
5
|
1
|
2
|
3
|
3
|
5
|
6
|
9
|
10
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
10
|
0
|
0
|
0
|
12
|
0
|
0
|
0
|
15
|
0
|
0
|
0
|
7
|
1
|
2
|
3
|
3
|
3
|
2
|
2
|
2
|
1
|
2
|
2
|
2
|
0
|
0
|
0
|
2
|
0
|
0
|
0
|
4
|
0
|
0
|
0
|
4
|
0
|
0
|
0
|
7
|
0
|
0
|
0
|
11
|
0
|
0
|
0
|
|
| Revenue |
370
N/A
|
417
+13%
|
449
+8%
|
475
+6%
|
510
+7%
|
548
+7%
|
566
+3%
|
604
+7%
|
665
+10%
|
661
-1%
|
643
-3%
|
591
-8%
|
496
-16%
|
488
-2%
|
561
+15%
|
658
+17%
|
811
+23%
|
928
+14%
|
1 039
+12%
|
1 145
+10%
|
1 242
+8%
|
1 259
+1%
|
1 186
-6%
|
1 135
-4%
|
976
-14%
|
875
-10%
|
787
-10%
|
753
-4%
|
777
+3%
|
794
+2%
|
815
+3%
|
840
+3%
|
842
+0%
|
820
-3%
|
864
+5%
|
762
-12%
|
702
-8%
|
649
-8%
|
559
-14%
|
616
+10%
|
620
+1%
|
651
+5%
|
723
+11%
|
732
+1%
|
769
+5%
|
811
+5%
|
804
-1%
|
802
0%
|
850
+6%
|
869
+2%
|
889
+2%
|
933
+5%
|
862
-8%
|
832
-4%
|
837
+1%
|
744
-11%
|
825
+11%
|
922
+12%
|
1 029
+12%
|
1 173
+14%
|
1 263
+8%
|
1 311
+4%
|
1 318
+1%
|
1 281
-3%
|
1 225
-4%
|
1 172
-4%
|
1 114
-5%
|
1 141
+2%
|
1 113
-2%
|
1 060
-5%
|
1 078
+2%
|
983
-9%
|
948
-4%
|
880
-7%
|
1 019
+16%
|
1 017
0%
|
948
-7%
|
1 009
+6%
|
|
| Gross Profit | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| Cost of Revenue |
(230)
|
(257)
|
(279)
|
(295)
|
(319)
|
(348)
|
(374)
|
(400)
|
(445)
|
(448)
|
(436)
|
(411)
|
(354)
|
(359)
|
(420)
|
(488)
|
(607)
|
(692)
|
(773)
|
(846)
|
(904)
|
(910)
|
(837)
|
(794)
|
(672)
|
(605)
|
(556)
|
(540)
|
(560)
|
(556)
|
(556)
|
(568)
|
(568)
|
(558)
|
(599)
|
(530)
|
(484)
|
(448)
|
(385)
|
(434)
|
(452)
|
(491)
|
(563)
|
(574)
|
(607)
|
(642)
|
(646)
|
(663)
|
(714)
|
(735)
|
(757)
|
(787)
|
(721)
|
(687)
|
(680)
|
(606)
|
(682)
|
(756)
|
(831)
|
(940)
|
(1 009)
|
(1 040)
|
(1 077)
|
(1 054)
|
(1 016)
|
(989)
|
(928)
|
(952)
|
(919)
|
(872)
|
(891)
|
(813)
|
(785)
|
(733)
|
(850)
|
(842)
|
(789)
|
(859)
|
|
| Gross Profit |
140
N/A
|
159
+14%
|
170
+7%
|
180
+6%
|
191
+6%
|
199
+4%
|
192
-4%
|
204
+6%
|
220
+8%
|
213
-3%
|
207
-3%
|
180
-13%
|
142
-21%
|
130
-9%
|
141
+9%
|
171
+21%
|
204
+20%
|
236
+15%
|
266
+13%
|
300
+13%
|
338
+13%
|
349
+3%
|
349
0%
|
342
-2%
|
305
-11%
|
270
-11%
|
231
-15%
|
213
-8%
|
217
+2%
|
238
+10%
|
259
+9%
|
272
+5%
|
274
+1%
|
262
-4%
|
265
+1%
|
232
-12%
|
219
-6%
|
201
-8%
|
174
-13%
|
182
+4%
|
168
-8%
|
160
-5%
|
160
+0%
|
158
-2%
|
162
+3%
|
169
+4%
|
158
-6%
|
139
-12%
|
136
-2%
|
135
-1%
|
132
-2%
|
146
+11%
|
141
-3%
|
145
+2%
|
157
+9%
|
138
-12%
|
143
+3%
|
167
+17%
|
198
+19%
|
233
+17%
|
254
+9%
|
271
+7%
|
241
-11%
|
227
-6%
|
208
-8%
|
183
-12%
|
186
+2%
|
189
+1%
|
194
+3%
|
188
-3%
|
187
-1%
|
170
-9%
|
163
-4%
|
147
-10%
|
168
+14%
|
175
+4%
|
159
-9%
|
151
-6%
|
|
| Operating Income | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| Operating Expenses |
(34)
|
(30)
|
(38)
|
(41)
|
(45)
|
(49)
|
(29)
|
(28)
|
(27)
|
(30)
|
(64)
|
(65)
|
(68)
|
(69)
|
(73)
|
(79)
|
(87)
|
(99)
|
(119)
|
(128)
|
(138)
|
(137)
|
(129)
|
(134)
|
(122)
|
(126)
|
(120)
|
(116)
|
(121)
|
(121)
|
(123)
|
(130)
|
(135)
|
(131)
|
(119)
|
(104)
|
(99)
|
(96)
|
(119)
|
(122)
|
(120)
|
(119)
|
(114)
|
(114)
|
(120)
|
(121)
|
(117)
|
(110)
|
(105)
|
(107)
|
(124)
|
(137)
|
(142)
|
(143)
|
(133)
|
(123)
|
(126)
|
(135)
|
(156)
|
(127)
|
(122)
|
(129)
|
(159)
|
(151)
|
(164)
|
(153)
|
(170)
|
(175)
|
(175)
|
(179)
|
(184)
|
(191)
|
(188)
|
(183)
|
(168)
|
(158)
|
(153)
|
(145)
|
|
| Selling, General & Administrative |
(35)
|
(39)
|
(44)
|
(48)
|
(51)
|
(55)
|
(53)
|
(52)
|
(51)
|
(51)
|
(60)
|
(62)
|
(61)
|
(63)
|
(71)
|
(78)
|
(91)
|
(103)
|
(124)
|
(133)
|
(143)
|
(145)
|
(138)
|
(138)
|
(128)
|
(132)
|
(121)
|
(122)
|
(129)
|
(125)
|
(128)
|
(134)
|
(133)
|
(133)
|
(123)
|
(112)
|
(109)
|
(107)
|
(132)
|
(127)
|
(125)
|
(121)
|
(127)
|
(121)
|
(127)
|
(131)
|
(130)
|
(126)
|
(123)
|
(127)
|
(136)
|
(145)
|
(150)
|
(154)
|
(151)
|
(142)
|
(148)
|
(156)
|
(177)
|
(190)
|
(184)
|
(195)
|
(180)
|
(174)
|
(187)
|
(173)
|
(177)
|
(178)
|
(176)
|
(182)
|
(192)
|
(197)
|
(196)
|
(190)
|
(186)
|
(178)
|
(172)
|
(167)
|
|
| Other Operating Expenses |
1
|
9
|
6
|
7
|
6
|
6
|
24
|
24
|
25
|
22
|
(4)
|
(3)
|
(7)
|
(7)
|
(2)
|
(1)
|
4
|
5
|
5
|
5
|
5
|
8
|
9
|
3
|
6
|
8
|
1
|
6
|
7
|
3
|
5
|
4
|
(2)
|
2
|
4
|
8
|
10
|
11
|
13
|
5
|
4
|
2
|
13
|
7
|
7
|
10
|
13
|
18
|
20
|
19
|
12
|
8
|
8
|
10
|
17
|
19
|
22
|
20
|
20
|
63
|
62
|
66
|
21
|
23
|
24
|
20
|
7
|
3
|
2
|
3
|
8
|
7
|
7
|
6
|
18
|
20
|
20
|
21
|
|
| Operating Income |
107
N/A
|
130
+22%
|
132
+2%
|
139
+6%
|
146
+5%
|
150
+3%
|
164
+9%
|
176
+7%
|
194
+10%
|
183
-5%
|
143
-22%
|
115
-20%
|
74
-35%
|
60
-19%
|
68
+13%
|
91
+35%
|
117
+28%
|
138
+17%
|
146
+6%
|
172
+17%
|
201
+17%
|
212
+6%
|
220
+4%
|
208
-6%
|
183
-12%
|
144
-21%
|
111
-23%
|
97
-12%
|
96
-1%
|
117
+22%
|
136
+17%
|
142
+4%
|
139
-2%
|
131
-6%
|
146
+12%
|
128
-13%
|
119
-7%
|
105
-12%
|
55
-47%
|
60
+9%
|
48
-21%
|
41
-13%
|
47
+13%
|
44
-7%
|
43
-2%
|
47
+11%
|
41
-13%
|
29
-30%
|
31
+6%
|
27
-12%
|
8
-71%
|
9
+14%
|
(0)
N/A
|
1
N/A
|
23
+1 712%
|
15
-34%
|
17
+9%
|
31
+87%
|
42
+34%
|
106
+153%
|
132
+25%
|
142
+8%
|
82
-42%
|
75
-8%
|
45
-41%
|
29
-34%
|
17
-44%
|
14
-17%
|
20
+43%
|
9
-53%
|
3
-72%
|
(21)
N/A
|
(25)
-19%
|
(36)
-43%
|
0
N/A
|
17
+6 755%
|
7
-60%
|
5
-24%
|
|
| Pre-Tax Income | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| Interest Income Expense |
(1)
|
(1)
|
(0)
|
(0)
|
(0)
|
(1)
|
(2)
|
(3)
|
(4)
|
(6)
|
(6)
|
(6)
|
(7)
|
(5)
|
(3)
|
(1)
|
(2)
|
(3)
|
(3)
|
(5)
|
(6)
|
(10)
|
(9)
|
(2)
|
(3)
|
(7)
|
(8)
|
(13)
|
(13)
|
(12)
|
(8)
|
(8)
|
(7)
|
(7)
|
(12)
|
(16)
|
(18)
|
(21)
|
(14)
|
(13)
|
(11)
|
(9)
|
(7)
|
(7)
|
(5)
|
(4)
|
(3)
|
(3)
|
(2)
|
(2)
|
(2)
|
(2)
|
(2)
|
(2)
|
(2)
|
(2)
|
(2)
|
(2)
|
(1)
|
(2)
|
(3)
|
2
|
5
|
7
|
13
|
16
|
13
|
18
|
19
|
11
|
7
|
13
|
12
|
0
|
4
|
(11)
|
(23)
|
(12)
|
|
| 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
|
1
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
2
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
4
|
0
|
0
|
(2)
|
1
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
43
|
0
|
0
|
(1)
|
0
|
(1)
|
8
|
4
|
0
|
4
|
(5)
|
(1)
|
(0)
|
0
|
0
|
1
|
|
| Total Other Income |
(1)
|
0
|
0
|
(0)
|
(0)
|
(0)
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
(0)
|
(2)
|
(0)
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
(1)
|
0
|
0
|
0
|
(1)
|
(0)
|
2
|
0
|
0
|
0
|
0
|
0
|
(0)
|
0
|
(0)
|
(0)
|
(0)
|
(0)
|
0
|
0
|
(0)
|
0
|
0
|
0
|
(0)
|
(2)
|
(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 |
106
N/A
|
129
+22%
|
132
+2%
|
139
+5%
|
146
+5%
|
149
+2%
|
161
+8%
|
172
+7%
|
190
+10%
|
177
-7%
|
137
-23%
|
109
-21%
|
67
-38%
|
56
-17%
|
65
+17%
|
88
+36%
|
115
+31%
|
135
+17%
|
144
+7%
|
167
+16%
|
195
+17%
|
202
+4%
|
212
+5%
|
206
-3%
|
180
-13%
|
138
-23%
|
103
-25%
|
84
-18%
|
83
-2%
|
105
+27%
|
129
+23%
|
134
+4%
|
132
-1%
|
124
-6%
|
134
+8%
|
113
-16%
|
101
-10%
|
84
-16%
|
41
-52%
|
48
+17%
|
37
-22%
|
32
-13%
|
39
+22%
|
37
-6%
|
37
+1%
|
43
+16%
|
42
-3%
|
27
-37%
|
29
+9%
|
24
-18%
|
7
-71%
|
7
+8%
|
(2)
N/A
|
(1)
+71%
|
21
N/A
|
13
-37%
|
15
+12%
|
30
+96%
|
40
+37%
|
104
+158%
|
129
+23%
|
145
+12%
|
130
-10%
|
83
-36%
|
58
-30%
|
45
-22%
|
30
-34%
|
31
+3%
|
47
+53%
|
25
-47%
|
10
-60%
|
(4)
N/A
|
(18)
-341%
|
(37)
-106%
|
4
N/A
|
7
+65%
|
(16)
N/A
|
(6)
+61%
|
|
| Net Income | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| Tax Provision |
(6)
|
(11)
|
(16)
|
(17)
|
(18)
|
(18)
|
(17)
|
(18)
|
(19)
|
(15)
|
(9)
|
(5)
|
(1)
|
(1)
|
(6)
|
(10)
|
(13)
|
(17)
|
(19)
|
(23)
|
(29)
|
(32)
|
(32)
|
(32)
|
(29)
|
(28)
|
(28)
|
(28)
|
(34)
|
(31)
|
(28)
|
(27)
|
(21)
|
(20)
|
(26)
|
(23)
|
(23)
|
(19)
|
(19)
|
(20)
|
(15)
|
(14)
|
(9)
|
(8)
|
(8)
|
(9)
|
(5)
|
(4)
|
(3)
|
(3)
|
(1)
|
(0)
|
1
|
4
|
(1)
|
(1)
|
(1)
|
(5)
|
0
|
(5)
|
(12)
|
(11)
|
(17)
|
(10)
|
(5)
|
(10)
|
(5)
|
(7)
|
(4)
|
0
|
(4)
|
(2)
|
(1)
|
1
|
3
|
2
|
1
|
5
|
|
| Income from Continuing Operations |
100
|
118
|
116
|
122
|
128
|
131
|
144
|
154
|
171
|
162
|
128
|
104
|
66
|
54
|
59
|
78
|
102
|
117
|
125
|
144
|
166
|
171
|
180
|
174
|
151
|
109
|
75
|
56
|
48
|
74
|
101
|
107
|
111
|
104
|
108
|
90
|
78
|
65
|
22
|
28
|
22
|
19
|
30
|
30
|
30
|
34
|
37
|
23
|
25
|
20
|
6
|
7
|
(1)
|
3
|
20
|
13
|
14
|
25
|
40
|
99
|
116
|
134
|
113
|
72
|
54
|
35
|
25
|
23
|
42
|
25
|
6
|
(6)
|
(19)
|
(36)
|
7
|
9
|
(15)
|
(1)
|
|
| Income to Minority Interest |
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
(0)
|
0
|
0
|
0
|
1
|
1
|
1
|
1
|
1
|
0
|
(0)
|
(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
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
(0)
|
(0)
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
|
| Net Income (Common) |
100
N/A
|
118
+17%
|
116
-2%
|
122
+5%
|
128
+5%
|
131
+2%
|
144
+10%
|
154
+7%
|
171
+10%
|
163
-5%
|
128
-21%
|
104
-19%
|
67
-35%
|
55
-18%
|
60
+10%
|
79
+32%
|
103
+30%
|
118
+15%
|
125
+6%
|
143
+15%
|
165
+15%
|
170
+3%
|
179
+6%
|
174
-3%
|
150
-14%
|
109
-27%
|
75
-31%
|
56
-25%
|
48
-14%
|
74
+53%
|
101
+36%
|
108
+6%
|
111
+4%
|
104
-7%
|
108
+4%
|
90
-17%
|
78
-13%
|
65
-16%
|
22
-67%
|
28
+27%
|
22
-20%
|
19
-16%
|
30
+63%
|
30
-2%
|
30
+0%
|
34
+15%
|
37
+8%
|
23
-39%
|
25
+12%
|
20
-19%
|
6
-70%
|
7
+15%
|
(1)
N/A
|
3
N/A
|
20
+568%
|
13
-36%
|
14
+13%
|
25
+72%
|
40
+63%
|
99
+146%
|
116
+17%
|
134
+15%
|
113
-15%
|
72
-36%
|
54
-26%
|
35
-35%
|
25
-29%
|
23
-6%
|
42
+82%
|
25
-42%
|
6
-76%
|
(6)
N/A
|
(19)
-209%
|
(36)
-89%
|
7
N/A
|
9
+22%
|
(15)
N/A
|
(1)
+90%
|
|
| EPS (Diluted) |
0.26
N/A
|
0.29
+12%
|
0.38
+31%
|
0.32
-16%
|
0.33
+3%
|
0.34
+3%
|
0.36
+6%
|
0.39
+8%
|
0.43
+10%
|
0.41
-5%
|
0.32
-22%
|
0.27
-16%
|
0.17
-37%
|
0.14
-18%
|
0.15
+7%
|
0.2
+33%
|
0.26
+30%
|
0.29
+12%
|
0.31
+7%
|
0.35
+13%
|
0.41
+17%
|
0.43
+5%
|
0.45
+5%
|
0.44
-2%
|
0.38
-14%
|
0.27
-29%
|
0.19
-30%
|
0.13
-32%
|
0.11
-15%
|
0.18
+64%
|
0.25
+39%
|
0.27
+8%
|
0.28
+4%
|
0.26
-7%
|
0.27
+4%
|
0.23
-15%
|
0.2
-13%
|
0.17
-15%
|
0.05
-71%
|
0.07
+40%
|
0.05
-29%
|
0.04
-20%
|
0.08
+100%
|
0.07
-12%
|
0.07
N/A
|
0.08
+14%
|
0.09
+12%
|
0.05
-44%
|
0.06
+20%
|
0.05
-17%
|
0.02
-60%
|
0.02
N/A
|
0
N/A
|
0.01
N/A
|
0.05
+400%
|
0.03
-40%
|
0.04
+33%
|
0.06
+50%
|
0.1
+67%
|
0.25
+150%
|
0.29
+16%
|
0.33
+14%
|
0.28
-15%
|
0.18
-36%
|
0.13
-28%
|
0.09
-31%
|
0.06
-33%
|
0.06
N/A
|
0.11
+83%
|
0.06
-45%
|
0.02
-67%
|
-0.02
N/A
|
-0.05
-150%
|
-0.09
-80%
|
0.02
N/A
|
0.02
N/A
|
-0.04
N/A
|
0
N/A
|
|