Sapphire Corporation Ltd
SGX:BRD
Income Statement
Earnings Waterfall
Sapphire Corporation Ltd
Income Statement
Sapphire Corporation Ltd
| 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 | Jun-2020 | Dec-2020 | Jun-2021 | Dec-2021 | Jun-2022 | Dec-2022 | Jun-2023 | Dec-2023 | Jun-2024 | Dec-2024 | ||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Revenue | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| Interest Expense |
0
|
0
|
0
|
0
|
7
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
21
|
0
|
0
|
0
|
37
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
8
|
0
|
0
|
0
|
3
|
0
|
0
|
0
|
12
|
0
|
0
|
0
|
26
|
0
|
0
|
0
|
20
|
0
|
0
|
0
|
22
|
9
|
18
|
10
|
1
|
1
|
2
|
2
|
2
|
3
|
3
|
|
| Revenue |
42
N/A
|
170
+310%
|
172
+1%
|
16
-91%
|
52
+218%
|
47
-10%
|
100
+114%
|
304
+204%
|
630
+107%
|
751
+19%
|
828
+10%
|
732
-12%
|
596
-19%
|
598
+0%
|
734
+23%
|
824
+12%
|
697
-15%
|
705
+1%
|
1 660
+135%
|
1 626
-2%
|
693
-57%
|
(481)
N/A
|
(1 706)
-254%
|
(1 872)
-10%
|
0
N/A
|
76
N/A
|
136
+79%
|
213
+56%
|
294
+38%
|
279
-5%
|
284
+2%
|
268
-6%
|
293
+9%
|
727
+148%
|
888
+22%
|
1 130
+27%
|
1 078
-5%
|
1 060
-2%
|
1 130
+7%
|
1 198
+6%
|
1 309
+9%
|
1 424
+9%
|
1 466
+3%
|
1 648
+12%
|
1 797
+9%
|
1 790
0%
|
1 852
+3%
|
1 687
-9%
|
1 732
+3%
|
1 675
-3%
|
1 092
-35%
|
482
-56%
|
114
-76%
|
140
+23%
|
108
-23%
|
79
-27%
|
69
-13%
|
241
+247%
|
433
+80%
|
|
| Gross Profit | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| Cost of Revenue |
(16)
|
(52)
|
(55)
|
(17)
|
(55)
|
(49)
|
(94)
|
(265)
|
(547)
|
(652)
|
(708)
|
(613)
|
(469)
|
(450)
|
(572)
|
(660)
|
(573)
|
(595)
|
(1 488)
|
(1 467)
|
(598)
|
283
|
1 403
|
1 549
|
0
|
(57)
|
(103)
|
(160)
|
(220)
|
(213)
|
(223)
|
(210)
|
(259)
|
(706)
|
(839)
|
(1 057)
|
(947)
|
(926)
|
(1 002)
|
(1 057)
|
(1 155)
|
(1 271)
|
(1 311)
|
(1 518)
|
(1 663)
|
(1 657)
|
(1 722)
|
(1 548)
|
(1 578)
|
(1 531)
|
(998)
|
(431)
|
(90)
|
(113)
|
(101)
|
(80)
|
(62)
|
(230)
|
(423)
|
|
| Gross Profit |
25
N/A
|
119
+372%
|
117
-1%
|
(1)
N/A
|
(3)
-238%
|
(3)
+7%
|
6
N/A
|
38
+549%
|
83
+116%
|
100
+20%
|
120
+20%
|
120
N/A
|
127
+6%
|
147
+16%
|
163
+11%
|
164
+1%
|
125
-24%
|
110
-11%
|
171
+56%
|
158
-8%
|
95
-40%
|
(199)
N/A
|
(304)
-53%
|
(323)
-6%
|
0
N/A
|
19
N/A
|
34
+77%
|
53
+57%
|
74
+41%
|
66
-11%
|
61
-7%
|
58
-6%
|
34
-42%
|
21
-37%
|
50
+134%
|
74
+48%
|
131
+78%
|
133
+2%
|
128
-4%
|
142
+11%
|
154
+9%
|
153
0%
|
155
+1%
|
130
-16%
|
134
+3%
|
134
0%
|
131
-2%
|
139
+6%
|
154
+11%
|
144
-7%
|
93
-35%
|
51
-45%
|
24
-53%
|
28
+15%
|
8
-73%
|
(1)
N/A
|
8
N/A
|
10
+37%
|
10
-6%
|
|
| Operating Income | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| Operating Expenses |
(12)
|
(133)
|
(160)
|
(23)
|
(17)
|
(14)
|
(29)
|
(36)
|
(65)
|
(87)
|
(264)
|
(261)
|
(334)
|
(337)
|
(152)
|
91
|
(505)
|
106
|
(51)
|
(311)
|
(175)
|
(124)
|
43
|
55
|
(32)
|
(51)
|
(57)
|
(52)
|
(85)
|
(74)
|
(70)
|
(63)
|
(8)
|
47
|
40
|
36
|
(48)
|
(52)
|
(51)
|
(63)
|
(75)
|
(73)
|
(74)
|
(65)
|
(85)
|
(84)
|
(86)
|
(86)
|
(92)
|
(85)
|
(95)
|
(71)
|
(13)
|
(12)
|
(9)
|
(8)
|
(31)
|
(32)
|
(17)
|
|
| Selling, General & Administrative |
(14)
|
(17)
|
(16)
|
(30)
|
(35)
|
(36)
|
(30)
|
(28)
|
(38)
|
(41)
|
(196)
|
(196)
|
(57)
|
(56)
|
91
|
88
|
(54)
|
(58)
|
(178)
|
(179)
|
(60)
|
(26)
|
102
|
97
|
(30)
|
(41)
|
(48)
|
(43)
|
(68)
|
(65)
|
(64)
|
(64)
|
(37)
|
(25)
|
(29)
|
(29)
|
(64)
|
(67)
|
(65)
|
(73)
|
(69)
|
(68)
|
(68)
|
(63)
|
(84)
|
(84)
|
(85)
|
(83)
|
(89)
|
(88)
|
(91)
|
(70)
|
(16)
|
(15)
|
(8)
|
(10)
|
(29)
|
(30)
|
(20)
|
|
| Depreciation & Amortization |
0
|
0
|
0
|
0
|
0
|
(0)
|
(6)
|
(9)
|
0
|
(44)
|
(40)
|
(40)
|
0
|
(61)
|
(61)
|
(61)
|
0
|
(7)
|
(16)
|
(16)
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
(0)
|
(0)
|
(1)
|
0
|
(1)
|
(1)
|
(1)
|
0
|
(1)
|
(1)
|
(1)
|
0
|
(1)
|
(1)
|
(1)
|
0
|
(1)
|
(1)
|
(1)
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
|
| Other Operating Expenses |
2
|
(117)
|
(145)
|
7
|
18
|
23
|
7
|
1
|
(27)
|
(2)
|
(28)
|
(25)
|
(277)
|
(220)
|
(182)
|
64
|
(452)
|
170
|
144
|
(115)
|
(115)
|
(98)
|
(59)
|
(42)
|
(2)
|
(9)
|
(9)
|
(9)
|
(18)
|
(9)
|
(4)
|
1
|
29
|
73
|
70
|
66
|
16
|
16
|
15
|
11
|
(6)
|
(5)
|
(6)
|
(2)
|
(0)
|
0
|
(0)
|
(2)
|
(2)
|
3
|
(3)
|
(1)
|
3
|
3
|
(1)
|
3
|
(2)
|
(2)
|
3
|
|
| Operating Income |
13
N/A
|
(15)
N/A
|
(43)
-196%
|
(24)
+44%
|
(19)
+20%
|
(16)
+17%
|
(23)
-44%
|
2
N/A
|
18
+695%
|
12
-29%
|
(145)
N/A
|
(142)
+2%
|
(207)
-46%
|
(189)
+9%
|
11
N/A
|
255
+2 197%
|
(381)
N/A
|
216
N/A
|
121
-44%
|
(152)
N/A
|
(79)
+48%
|
(323)
-307%
|
(261)
+19%
|
(268)
-3%
|
(32)
+88%
|
(32)
+1%
|
(24)
+26%
|
1
N/A
|
(11)
N/A
|
(8)
+29%
|
(9)
-9%
|
(5)
+39%
|
26
N/A
|
68
+166%
|
89
+31%
|
110
+23%
|
83
-24%
|
82
-2%
|
78
-5%
|
79
+2%
|
78
-1%
|
80
+2%
|
81
+1%
|
65
-19%
|
49
-24%
|
50
+0%
|
45
-10%
|
54
+20%
|
62
+16%
|
59
-6%
|
(2)
N/A
|
(20)
-1 143%
|
12
N/A
|
16
+35%
|
(2)
N/A
|
(9)
-472%
|
(23)
-168%
|
(21)
+8%
|
(8)
+65%
|
|
| Pre-Tax Income | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| Interest Income Expense |
84
|
403
|
424
|
34
|
25
|
15
|
12
|
39
|
168
|
217
|
803
|
791
|
577
|
610
|
67
|
50
|
252
|
36
|
164
|
170
|
(39)
|
184
|
(1)
|
3
|
9
|
1
|
(5)
|
(11)
|
(8)
|
(9)
|
(7)
|
(5)
|
(3)
|
(4)
|
(6)
|
(8)
|
(12)
|
(14)
|
(16)
|
(21)
|
(26)
|
(28)
|
(28)
|
(20)
|
(19)
|
(21)
|
(21)
|
(27)
|
(20)
|
(20)
|
(2)
|
12
|
22
|
24
|
30
|
32
|
34
|
28
|
10
|
|
| Non-Reccuring Items |
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
29
|
0
|
0
|
0
|
56
|
(83)
|
(154)
|
(419)
|
0
|
(337)
|
(266)
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
1
|
1
|
1
|
0
|
(1)
|
(0)
|
0
|
(1)
|
(1)
|
(3)
|
0
|
(1)
|
(2)
|
(1)
|
0
|
(1)
|
0
|
0
|
0
|
(0)
|
1
|
1
|
3
|
2
|
2
|
(0)
|
0
|
1
|
0
|
(0)
|
0
|
0
|
0
|
|
| Total Other Income |
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
(0)
|
(0)
|
2
|
2
|
0
|
0
|
0
|
0
|
(2)
|
0
|
0
|
(2)
|
0
|
8
|
8
|
10
|
0
|
0
|
0
|
0
|
0
|
(0)
|
(0)
|
(1)
|
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
|
|
| Pre-Tax Income |
97
N/A
|
388
+300%
|
381
-2%
|
10
-97%
|
5
-48%
|
(2)
N/A
|
(11)
-660%
|
41
N/A
|
214
+418%
|
229
+7%
|
658
+187%
|
649
-1%
|
426
-34%
|
339
-20%
|
(76)
N/A
|
(115)
-52%
|
(129)
-12%
|
(85)
+34%
|
19
N/A
|
16
-17%
|
(118)
N/A
|
(131)
-11%
|
(253)
-94%
|
(254)
-1%
|
(23)
+91%
|
(30)
-31%
|
(27)
+10%
|
(9)
+65%
|
(19)
-99%
|
(17)
+12%
|
(17)
-1%
|
(11)
+34%
|
22
N/A
|
64
+182%
|
82
+29%
|
99
+20%
|
71
-28%
|
67
-6%
|
60
-10%
|
58
-4%
|
53
-9%
|
52
-2%
|
54
+4%
|
45
-16%
|
30
-33%
|
29
-4%
|
25
-13%
|
29
+13%
|
45
+59%
|
41
-10%
|
(2)
N/A
|
(8)
-349%
|
34
N/A
|
40
+18%
|
28
-30%
|
23
-19%
|
11
-54%
|
6
-39%
|
3
-61%
|
|
| Net Income | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| Tax Provision |
1
|
1
|
1
|
0
|
0
|
0
|
0
|
(5)
|
(9)
|
(11)
|
(14)
|
(12)
|
(15)
|
(17)
|
(20)
|
(20)
|
(32)
|
(31)
|
(55)
|
(55)
|
(30)
|
27
|
57
|
61
|
0
|
(2)
|
(3)
|
(4)
|
(7)
|
(7)
|
(5)
|
(4)
|
(5)
|
(20)
|
(27)
|
(33)
|
(15)
|
(15)
|
(13)
|
(14)
|
(21)
|
(19)
|
(20)
|
(15)
|
(13)
|
(13)
|
(11)
|
(15)
|
(18)
|
(16)
|
(4)
|
(3)
|
(4)
|
(6)
|
(3)
|
(0)
|
1
|
1
|
(1)
|
|
| Income from Continuing Operations |
97
|
389
|
382
|
11
|
5
|
(2)
|
(11)
|
36
|
204
|
219
|
644
|
637
|
411
|
321
|
(96)
|
(135)
|
(161)
|
(116)
|
(36)
|
(39)
|
(149)
|
(104)
|
(196)
|
(194)
|
(23)
|
(32)
|
(31)
|
(14)
|
(26)
|
(23)
|
(21)
|
(15)
|
17
|
44
|
56
|
66
|
57
|
52
|
48
|
44
|
32
|
32
|
34
|
31
|
17
|
16
|
14
|
14
|
27
|
25
|
(6)
|
(11)
|
30
|
34
|
26
|
23
|
12
|
7
|
2
|
|
| Income to Minority Interest |
0
|
0
|
0
|
0
|
0
|
0
|
(4)
|
(13)
|
(39)
|
(44)
|
(49)
|
(48)
|
(35)
|
(38)
|
(38)
|
(36)
|
(27)
|
(20)
|
(10)
|
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)
|
(0)
|
(0)
|
(0)
|
(0)
|
(1)
|
(1)
|
(2)
|
(2)
|
(1)
|
(1)
|
(0)
|
(1)
|
(0)
|
(0)
|
(0)
|
|
| Net Income (Common) |
97
N/A
|
389
+299%
|
382
-2%
|
11
-97%
|
5
-50%
|
(2)
N/A
|
(15)
-913%
|
23
N/A
|
166
+621%
|
175
+6%
|
595
+240%
|
589
-1%
|
376
-36%
|
284
-25%
|
(134)
N/A
|
(171)
-28%
|
(188)
-10%
|
(136)
+28%
|
(46)
+66%
|
(43)
+7%
|
(149)
-250%
|
(505)
-240%
|
(768)
-52%
|
(1 002)
-30%
|
(773)
+23%
|
(2 096)
-171%
|
(1 950)
+7%
|
(1 703)
+13%
|
1
N/A
|
11
+1 414%
|
38
+263%
|
51
+34%
|
31
-40%
|
103
+235%
|
115
+11%
|
121
+6%
|
47
-61%
|
42
-10%
|
37
-11%
|
37
-1%
|
32
-14%
|
31
-2%
|
32
+5%
|
30
-8%
|
16
-45%
|
16
-4%
|
14
-13%
|
14
-1%
|
26
+95%
|
25
-7%
|
28
+14%
|
23
-19%
|
29
+28%
|
34
+15%
|
25
-26%
|
22
-12%
|
11
-48%
|
7
-38%
|
1
-81%
|
|
| EPS (Diluted) |
1.12
N/A
|
2.56
+129%
|
2.14
-16%
|
0.07
-97%
|
0.04
-43%
|
-0.01
N/A
|
-0.08
-700%
|
0.09
N/A
|
0.79
+778%
|
0.66
-16%
|
2.22
+236%
|
2.17
-2%
|
1.4
-35%
|
1.06
-24%
|
-0.49
N/A
|
-0.63
-29%
|
-0.69
-10%
|
-0.5
+28%
|
-0.16
+68%
|
-0.15
+6%
|
-0.55
-267%
|
-1.86
-238%
|
-2.84
-53%
|
-3.7
-30%
|
-2.85
+23%
|
-7.75
-172%
|
-7.21
+7%
|
-6.3
+13%
|
0
N/A
|
0.03
N/A
|
0.14
+367%
|
0.18
+29%
|
0.1
-44%
|
0.31
+210%
|
0.35
+13%
|
0.37
+6%
|
0.14
-62%
|
0.12
-14%
|
0.11
-8%
|
0.13
+18%
|
0.09
-31%
|
0.09
N/A
|
0.09
N/A
|
0.08
-11%
|
0.05
-38%
|
0.04
-20%
|
0.04
N/A
|
0.03
-25%
|
0.08
+167%
|
0.07
-12%
|
0.06
-14%
|
0.05
-17%
|
0.07
+40%
|
0.08
+14%
|
0.06
-25%
|
0.05
-17%
|
0.03
-40%
|
0.02
-33%
|
0
N/A
|
|