A-Smart Holdings Ltd
SGX:BQC
Income Statement
Earnings Waterfall
A-Smart Holdings Ltd
Income Statement
A-Smart Holdings Ltd
| Jul-2008 | Oct-2008 | Jan-2009 | Apr-2009 | Jul-2009 | Oct-2009 | Jan-2010 | Apr-2010 | Jul-2010 | Oct-2010 | Jan-2011 | Apr-2011 | Jul-2011 | Oct-2011 | Jan-2012 | Apr-2012 | Jul-2012 | Oct-2012 | Jan-2013 | Apr-2013 | Jul-2013 | Oct-2013 | Jan-2014 | Apr-2014 | Jul-2014 | Oct-2014 | Jan-2015 | Apr-2015 | Jul-2015 | Oct-2015 | Jan-2016 | Apr-2016 | Jul-2016 | Oct-2016 | Jan-2017 | Apr-2017 | Jul-2017 | Oct-2017 | Jan-2018 | Apr-2018 | Jul-2018 | Oct-2018 | Jan-2019 | Apr-2019 | Jul-2019 | Oct-2019 | Jan-2020 | Jul-2020 | Jan-2021 | Jul-2021 | Jan-2022 | Jul-2022 | Jan-2023 | Jul-2023 | Jan-2024 | Jul-2024 | Jan-2025 | Jul-2025 | ||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Revenue | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| Interest Expense |
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
1
|
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
|
|
| Revenue |
62
N/A
|
62
-1%
|
61
-1%
|
58
-5%
|
56
-3%
|
54
-4%
|
54
+1%
|
56
+3%
|
60
+8%
|
59
-3%
|
61
+4%
|
58
-6%
|
48
-16%
|
47
-3%
|
44
-5%
|
42
-5%
|
39
-8%
|
35
-9%
|
29
-18%
|
25
-13%
|
24
-7%
|
23
-4%
|
21
-10%
|
19
-7%
|
14
-28%
|
11
-19%
|
10
-11%
|
8
-15%
|
10
+24%
|
10
-3%
|
9
-13%
|
8
-14%
|
8
+3%
|
8
+1%
|
8
-1%
|
8
+1%
|
8
+1%
|
8
-2%
|
7
-4%
|
7
-3%
|
7
+0%
|
7
0%
|
7
-2%
|
7
-2%
|
7
0%
|
7
+2%
|
9
+27%
|
5
-40%
|
5
-2%
|
6
+12%
|
6
-1%
|
6
+6%
|
6
-10%
|
6
+15%
|
7
+10%
|
7
+7%
|
8
+5%
|
7
-11%
|
|
| Gross Profit | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| Cost of Revenue |
(42)
|
(43)
|
(43)
|
(40)
|
(37)
|
(34)
|
(35)
|
(37)
|
(42)
|
(41)
|
(43)
|
(40)
|
(31)
|
(30)
|
(27)
|
(26)
|
(26)
|
(24)
|
(20)
|
(18)
|
(15)
|
(15)
|
(14)
|
(13)
|
(15)
|
(14)
|
(13)
|
(13)
|
(6)
|
(5)
|
(5)
|
(5)
|
(6)
|
(7)
|
(6)
|
(6)
|
(6)
|
(6)
|
(6)
|
(6)
|
(6)
|
(6)
|
(6)
|
(6)
|
(7)
|
(7)
|
(8)
|
(5)
|
(5)
|
(6)
|
(6)
|
(6)
|
(5)
|
(5)
|
(6)
|
(7)
|
(7)
|
(7)
|
|
| Gross Profit |
21
N/A
|
18
-12%
|
18
+1%
|
18
-4%
|
19
+9%
|
19
+2%
|
19
-1%
|
19
-1%
|
19
-2%
|
17
-7%
|
18
+5%
|
18
-2%
|
17
-5%
|
17
+0%
|
17
+2%
|
17
-3%
|
13
-22%
|
11
-14%
|
9
-18%
|
8
-16%
|
9
+16%
|
7
-17%
|
6
-16%
|
6
+4%
|
(1)
N/A
|
(3)
-92%
|
(3)
-8%
|
(4)
-35%
|
5
N/A
|
5
+1%
|
4
-24%
|
2
-29%
|
1
-48%
|
1
-1%
|
1
+13%
|
2
+20%
|
2
+11%
|
2
-10%
|
2
-10%
|
1
-7%
|
1
-5%
|
1
-2%
|
1
-2%
|
1
-8%
|
0
-71%
|
1
+45%
|
1
+81%
|
1
-19%
|
0
-52%
|
0
-35%
|
0
-1%
|
0
-79%
|
0
+408%
|
1
+384%
|
1
-48%
|
1
+6%
|
1
+67%
|
0
-66%
|
|
| Operating Income | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| Operating Expenses |
(13)
|
(13)
|
(14)
|
(14)
|
(14)
|
(13)
|
(13)
|
(13)
|
(13)
|
(13)
|
(13)
|
(13)
|
(12)
|
(12)
|
(11)
|
(10)
|
(18)
|
(16)
|
(16)
|
(15)
|
(8)
|
(8)
|
(8)
|
(7)
|
(73)
|
(143)
|
(142)
|
(141)
|
(2)
|
(2)
|
(1)
|
(1)
|
(2)
|
(22)
|
(2)
|
(2)
|
(2)
|
(2)
|
(2)
|
(2)
|
(2)
|
(2)
|
(2)
|
(2)
|
(2)
|
(2)
|
(3)
|
(1)
|
(1)
|
(1)
|
(1)
|
(1)
|
(1)
|
(1)
|
(1)
|
(2)
|
(2)
|
(2)
|
|
| Selling, General & Administrative |
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
(9)
|
0
|
0
|
0
|
(15)
|
0
|
0
|
0
|
(6)
|
0
|
0
|
0
|
(69)
|
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
|
|
| Depreciation & Amortization |
(3)
|
(3)
|
(3)
|
(3)
|
(3)
|
(3)
|
(3)
|
(3)
|
(3)
|
(3)
|
(3)
|
(3)
|
(3)
|
(3)
|
(3)
|
(3)
|
(3)
|
(3)
|
(3)
|
(3)
|
(2)
|
(2)
|
(2)
|
(2)
|
(2)
|
(2)
|
(1)
|
(1)
|
(0)
|
(0)
|
(0)
|
(0)
|
(0)
|
(0)
|
(0)
|
(0)
|
(0)
|
(0)
|
(0)
|
(0)
|
(0)
|
(0)
|
(0)
|
(0)
|
(0)
|
(0)
|
(0)
|
(1)
|
(1)
|
(1)
|
(1)
|
(1)
|
(1)
|
(1)
|
(1)
|
(1)
|
(1)
|
(1)
|
|
| Other Operating Expenses |
(10)
|
(11)
|
(11)
|
(11)
|
(10)
|
(10)
|
(10)
|
(9)
|
(10)
|
(10)
|
(10)
|
(10)
|
0
|
(9)
|
(8)
|
(8)
|
(0)
|
(14)
|
(13)
|
(13)
|
0
|
(6)
|
(5)
|
(5)
|
(2)
|
(141)
|
(141)
|
(141)
|
(2)
|
(2)
|
(1)
|
(1)
|
(2)
|
(21)
|
(2)
|
(2)
|
(1)
|
(2)
|
(2)
|
(1)
|
(1)
|
(1)
|
(1)
|
(1)
|
(2)
|
(2)
|
(2)
|
(0)
|
0
|
(1)
|
(0)
|
(1)
|
(1)
|
(1)
|
(1)
|
(1)
|
(1)
|
(1)
|
|
| Operating Income |
7
N/A
|
5
-36%
|
5
-3%
|
4
-20%
|
5
+49%
|
6
+12%
|
6
+3%
|
6
+2%
|
6
-7%
|
5
-22%
|
5
+16%
|
5
-8%
|
5
+2%
|
5
+2%
|
6
+19%
|
6
+3%
|
(5)
N/A
|
(5)
+2%
|
(7)
-34%
|
(8)
-16%
|
1
N/A
|
(0)
N/A
|
(1)
-240%
|
(1)
+28%
|
(74)
-7 493%
|
(145)
-95%
|
(145)
+0%
|
(145)
0%
|
3
N/A
|
2
-7%
|
2
-14%
|
1
-33%
|
(1)
N/A
|
(20)
-3 281%
|
(0)
+98%
|
(0)
+62%
|
0
N/A
|
(0)
N/A
|
(0)
-229%
|
(0)
+4%
|
(0)
-81%
|
(0)
+15%
|
(0)
-29%
|
(1)
-30%
|
(2)
-268%
|
(2)
+6%
|
(2)
+15%
|
(0)
+95%
|
(0)
-376%
|
(1)
-186%
|
(1)
+20%
|
(1)
-59%
|
(1)
+15%
|
(0)
+89%
|
(1)
-581%
|
(1)
-10%
|
(1)
+34%
|
(1)
-95%
|
|
| Pre-Tax Income | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| Interest Income Expense |
(0)
|
1
|
1
|
1
|
5
|
3
|
3
|
3
|
3
|
(1)
|
0
|
0
|
0
|
1
|
0
|
0
|
0
|
(0)
|
(0)
|
0
|
2
|
1
|
2
|
1
|
(1)
|
(1)
|
(1)
|
(1)
|
(0)
|
(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
|
|
| 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
|
(70)
|
0
|
0
|
0
|
(0)
|
0
|
(9)
|
(8)
|
(20)
|
0
|
(11)
|
(12)
|
0
|
0
|
0
|
0
|
(0)
|
(0)
|
0
|
(0)
|
(0)
|
(0)
|
(0)
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
(0)
|
|
| Gain/Loss on Disposition of Assets |
3
|
0
|
3
|
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
|
|
| Total Other Income |
0
|
6
|
0
|
3
|
0
|
0
|
0
|
0
|
0
|
4
|
4
|
4
|
(0)
|
0
|
0
|
0
|
(0)
|
(1)
|
0
|
1
|
(1)
|
0
|
0
|
0
|
(1)
|
0
|
0
|
0
|
0
|
2
|
1
|
1
|
0
|
2
|
2
|
2
|
0
|
2
|
2
|
1
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
|
| Pre-Tax Income |
10
N/A
|
12
+14%
|
9
-28%
|
8
-9%
|
10
+32%
|
10
-7%
|
10
+0%
|
10
+0%
|
9
-8%
|
9
-5%
|
10
+17%
|
9
-6%
|
5
-43%
|
6
+8%
|
6
+13%
|
7
+1%
|
(5)
N/A
|
(5)
-14%
|
(7)
-32%
|
(7)
-5%
|
3
N/A
|
1
-68%
|
0
-76%
|
(0)
N/A
|
(146)
-44 006%
|
(146)
0%
|
(146)
+0%
|
(145)
+0%
|
2
N/A
|
2
-19%
|
(7)
N/A
|
(8)
-5%
|
(20)
-162%
|
(21)
-1%
|
(12)
+42%
|
(12)
-1%
|
0
N/A
|
(0)
N/A
|
(0)
-114%
|
(0)
N/A
|
(1)
-103%
|
(1)
+6%
|
(1)
-4%
|
(1)
-28%
|
(2)
-226%
|
(2)
+12%
|
(2)
+13%
|
0
N/A
|
(0)
N/A
|
(1)
-438%
|
(1)
+9%
|
(1)
-82%
|
(1)
+18%
|
0
N/A
|
(1)
N/A
|
(1)
-35%
|
(1)
+31%
|
(1)
-93%
|
|
| Net Income | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| Tax Provision |
(0)
|
1
|
1
|
2
|
3
|
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
|
|
| Income from Continuing Operations |
10
|
13
|
10
|
9
|
13
|
11
|
11
|
10
|
8
|
9
|
10
|
9
|
5
|
6
|
6
|
7
|
(5)
|
(5)
|
(7)
|
(7)
|
3
|
1
|
0
|
(0)
|
(146)
|
(146)
|
(146)
|
(145)
|
2
|
2
|
(7)
|
(8)
|
(20)
|
(21)
|
(12)
|
(12)
|
0
|
(0)
|
(0)
|
(0)
|
(1)
|
(1)
|
(1)
|
(1)
|
(2)
|
(2)
|
(2)
|
0
|
(0)
|
(1)
|
(1)
|
(1)
|
(1)
|
0
|
(1)
|
(1)
|
(1)
|
(1)
|
|
| Income to Minority Interest |
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)
|
0
|
0
|
0
|
|
| Net Income (Common) |
10
N/A
|
13
+28%
|
10
-25%
|
9
-5%
|
13
+40%
|
11
-19%
|
11
+1%
|
10
-3%
|
8
-19%
|
9
+1%
|
10
+15%
|
9
-6%
|
5
-43%
|
6
+6%
|
6
+17%
|
7
+1%
|
(5)
N/A
|
(5)
-14%
|
(7)
-32%
|
(7)
-5%
|
3
N/A
|
1
-69%
|
0
-78%
|
(0)
N/A
|
(146)
-33 772%
|
(146)
0%
|
(146)
0%
|
(146)
0%
|
0
N/A
|
(0)
N/A
|
(9)
-92 600%
|
(10)
-4%
|
(22)
-126%
|
(22)
+1%
|
(12)
+42%
|
(12)
+2%
|
0
N/A
|
(0)
N/A
|
(0)
-114%
|
(0)
N/A
|
(1)
-102%
|
(1)
+5%
|
(1)
-4%
|
(1)
-28%
|
(2)
-169%
|
(2)
+12%
|
(2)
+12%
|
0
N/A
|
(0)
N/A
|
(1)
-377%
|
(1)
+9%
|
(1)
-72%
|
(1)
+19%
|
0
N/A
|
(1)
N/A
|
(1)
-29%
|
(1)
+33%
|
(1)
-105%
|
|
| EPS (Diluted) |
0.27
N/A
|
0.34
+26%
|
0.25
-26%
|
0.24
-4%
|
0.33
+38%
|
0.25
-24%
|
0.25
N/A
|
0.24
-4%
|
0.2
-17%
|
0.2
N/A
|
0.23
+15%
|
0.22
-4%
|
0.12
-45%
|
0.13
+8%
|
0.15
+15%
|
0.15
N/A
|
-0.11
N/A
|
-0.12
-9%
|
-0.16
-33%
|
-0.14
+12%
|
0.06
N/A
|
0.01
-83%
|
0
N/A
|
-0.02
N/A
|
-2.56
-12 700%
|
-2.38
+7%
|
-2.39
0%
|
-2.39
N/A
|
0
N/A
|
0
N/A
|
-0.09
N/A
|
-0.1
-11%
|
-0.22
-120%
|
-0.2
+9%
|
-0.11
+45%
|
-0.11
N/A
|
0
N/A
|
0
N/A
|
0
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
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
N/A
|
0
N/A
|
0
N/A
|
|