Penguin International Ltd
SGX:BTM
Income Statement
Earnings Waterfall
Penguin International Ltd
Income Statement
Penguin International 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 |
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
|
1
|
0
|
2
|
0
|
3
|
0
|
|
| Revenue |
98
N/A
|
93
-5%
|
99
+6%
|
106
+7%
|
114
+7%
|
109
-4%
|
57
-48%
|
40
-29%
|
43
+8%
|
26
-41%
|
59
+131%
|
70
+19%
|
81
+15%
|
77
-4%
|
90
+17%
|
84
-7%
|
86
+2%
|
70
-18%
|
88
+26%
|
87
-1%
|
110
+26%
|
121
+10%
|
128
+5%
|
157
+23%
|
165
+5%
|
170
+3%
|
146
-14%
|
142
-3%
|
120
-16%
|
90
-25%
|
79
-13%
|
39
-50%
|
33
-15%
|
57
+71%
|
67
+17%
|
67
+1%
|
80
+19%
|
76
-5%
|
75
0%
|
85
+13%
|
107
+26%
|
97
-9%
|
130
+33%
|
139
+7%
|
136
-2%
|
119
-13%
|
119
+1%
|
111
-7%
|
133
+19%
|
152
+15%
|
135
-11%
|
164
+21%
|
185
+13%
|
154
-16%
|
236
+53%
|
298
+26%
|
|
| Gross Profit | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| Cost of Revenue |
(69)
|
(63)
|
(69)
|
(74)
|
(83)
|
(79)
|
(34)
|
(21)
|
(23)
|
(12)
|
(41)
|
(53)
|
(56)
|
(58)
|
(68)
|
(60)
|
(60)
|
(45)
|
(57)
|
(56)
|
(72)
|
(79)
|
(82)
|
(103)
|
(110)
|
(115)
|
(98)
|
(95)
|
(81)
|
(59)
|
(52)
|
(24)
|
(19)
|
(39)
|
(47)
|
(48)
|
(60)
|
(55)
|
(54)
|
(61)
|
(74)
|
(65)
|
(90)
|
(96)
|
(95)
|
(84)
|
(86)
|
(78)
|
(95)
|
(112)
|
(99)
|
(121)
|
(132)
|
(97)
|
(151)
|
(201)
|
|
| Gross Profit |
29
N/A
|
30
+2%
|
30
-1%
|
32
+8%
|
32
-1%
|
30
-4%
|
23
-23%
|
19
-18%
|
21
+9%
|
14
-34%
|
18
+32%
|
17
-6%
|
25
+47%
|
19
-22%
|
22
+14%
|
24
+6%
|
26
+10%
|
25
-2%
|
31
+23%
|
32
+2%
|
39
+22%
|
42
+10%
|
45
+7%
|
54
+18%
|
55
+3%
|
55
0%
|
48
-13%
|
47
-3%
|
38
-18%
|
31
-20%
|
26
-15%
|
16
-41%
|
15
-6%
|
18
+21%
|
20
+11%
|
19
-2%
|
19
+1%
|
21
+7%
|
22
+3%
|
24
+11%
|
34
+41%
|
32
-4%
|
40
+23%
|
43
+9%
|
41
-6%
|
35
-15%
|
33
-3%
|
33
-1%
|
37
+12%
|
40
+9%
|
36
-11%
|
43
+19%
|
53
+23%
|
57
+8%
|
85
+48%
|
97
+15%
|
|
| Operating Income | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| Operating Expenses |
(28)
|
(21)
|
(19)
|
(20)
|
(24)
|
(21)
|
(35)
|
(34)
|
(23)
|
(43)
|
(25)
|
(21)
|
(21)
|
(12)
|
(15)
|
(19)
|
(19)
|
(17)
|
(19)
|
(18)
|
(19)
|
(22)
|
(22)
|
(25)
|
(24)
|
(27)
|
(18)
|
(12)
|
(28)
|
(9)
|
(21)
|
(24)
|
(25)
|
(25)
|
(24)
|
(24)
|
(22)
|
(22)
|
(23)
|
(24)
|
(25)
|
(24)
|
(25)
|
(25)
|
(26)
|
(25)
|
(27)
|
(26)
|
(27)
|
(23)
|
(27)
|
(34)
|
(36)
|
(36)
|
(45)
|
(47)
|
|
| Selling, General & Administrative |
(18)
|
(16)
|
(16)
|
(15)
|
(16)
|
(14)
|
(13)
|
(12)
|
(14)
|
(10)
|
(10)
|
(11)
|
(12)
|
(13)
|
(14)
|
(13)
|
(13)
|
(12)
|
(13)
|
(13)
|
(14)
|
(15)
|
(15)
|
(17)
|
(17)
|
(19)
|
(20)
|
(20)
|
(18)
|
(18)
|
(17)
|
(14)
|
(10)
|
(12)
|
(12)
|
(12)
|
(12)
|
(15)
|
(16)
|
(18)
|
(15)
|
(18)
|
(19)
|
(20)
|
(16)
|
(20)
|
(18)
|
(22)
|
(17)
|
(21)
|
(18)
|
(22)
|
(21)
|
(28)
|
(29)
|
(35)
|
|
| Depreciation & Amortization |
(9)
|
0
|
0
|
0
|
(10)
|
0
|
0
|
0
|
(10)
|
0
|
0
|
0
|
(8)
|
0
|
0
|
0
|
(6)
|
0
|
0
|
0
|
(6)
|
0
|
0
|
0
|
(7)
|
0
|
0
|
0
|
(10)
|
0
|
0
|
0
|
(8)
|
0
|
0
|
0
|
(2)
|
0
|
0
|
0
|
(4)
|
0
|
0
|
0
|
(9)
|
0
|
(9)
|
0
|
(11)
|
0
|
(11)
|
0
|
(13)
|
0
|
(16)
|
0
|
|
| Other Operating Expenses |
(1)
|
(5)
|
(3)
|
(5)
|
1
|
(8)
|
(23)
|
(22)
|
1
|
(33)
|
(15)
|
(9)
|
(0)
|
1
|
(0)
|
(6)
|
(0)
|
(5)
|
(5)
|
(4)
|
0
|
(7)
|
(7)
|
(8)
|
0
|
(10)
|
1
|
8
|
0
|
9
|
(4)
|
(10)
|
(7)
|
(13)
|
(12)
|
(12)
|
(8)
|
(7)
|
(7)
|
(6)
|
(6)
|
(6)
|
(6)
|
(5)
|
(0)
|
(5)
|
(0)
|
(4)
|
1
|
(1)
|
2
|
(13)
|
(2)
|
(8)
|
0
|
(12)
|
|
| Operating Income |
2
N/A
|
9
+437%
|
11
+19%
|
11
+6%
|
7
-37%
|
9
+22%
|
(12)
N/A
|
(15)
-20%
|
(2)
+86%
|
(29)
-1 361%
|
(7)
+75%
|
(4)
+47%
|
4
N/A
|
8
+82%
|
7
-10%
|
5
-31%
|
7
+38%
|
8
+25%
|
12
+49%
|
14
+12%
|
19
+39%
|
20
+6%
|
24
+17%
|
29
+20%
|
31
+9%
|
28
-11%
|
30
+6%
|
35
+17%
|
11
-69%
|
22
+99%
|
6
-75%
|
(8)
N/A
|
(10)
-23%
|
(7)
+30%
|
(4)
+46%
|
(5)
-31%
|
(2)
+53%
|
(1)
+55%
|
(2)
-89%
|
(0)
+96%
|
9
N/A
|
9
-2%
|
15
+76%
|
18
+20%
|
15
-16%
|
9
-40%
|
6
-34%
|
8
+25%
|
10
+32%
|
18
+77%
|
9
-49%
|
9
-5%
|
16
+90%
|
21
+26%
|
39
+89%
|
50
+28%
|
|
| Pre-Tax Income | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| Interest Income Expense |
(0)
|
(0)
|
(1)
|
(1)
|
(2)
|
(0)
|
(2)
|
(3)
|
(3)
|
(2)
|
(1)
|
(0)
|
1
|
(0)
|
(0)
|
(0)
|
(0)
|
0
|
0
|
0
|
(1)
|
0
|
0
|
0
|
(2)
|
0
|
(0)
|
(0)
|
1
|
(0)
|
(0)
|
(0)
|
(0)
|
(0)
|
0
|
0
|
1
|
1
|
1
|
1
|
1
|
0
|
0
|
1
|
1
|
1
|
1
|
0
|
0
|
0
|
2
|
(0)
|
(2)
|
(1)
|
1
|
(2)
|
|
| Non-Reccuring Items |
10
|
0
|
0
|
0
|
3
|
0
|
0
|
0
|
(27)
|
0
|
1
|
0
|
4
|
0
|
0
|
0
|
1
|
1
|
2
|
2
|
0
|
3
|
3
|
3
|
3
|
0
|
0
|
0
|
15
|
0
|
0
|
0
|
3
|
4
|
5
|
6
|
4
|
3
|
8
|
6
|
6
|
5
|
2
|
4
|
4
|
5
|
9
|
4
|
5
|
4
|
3
|
2
|
7
|
3
|
4
|
0
|
|
| Total Other Income |
(0)
|
(0)
|
(0)
|
(0)
|
(2)
|
(1)
|
(1)
|
(1)
|
(0)
|
(0)
|
(0)
|
0
|
(0)
|
0
|
0
|
(1)
|
0
|
0
|
0
|
(1)
|
(1)
|
(1)
|
(1)
|
(1)
|
0
|
(1)
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
1
|
1
|
0
|
(0)
|
(0)
|
(0)
|
0
|
(0)
|
0
|
0
|
0
|
(0)
|
0
|
(0)
|
0
|
(0)
|
0
|
(0)
|
0
|
(0)
|
0
|
(0)
|
(0)
|
|
| Pre-Tax Income |
11
N/A
|
9
-25%
|
10
+19%
|
11
+6%
|
9
-20%
|
8
-12%
|
(15)
N/A
|
(18)
-17%
|
(32)
-77%
|
(32)
-1%
|
(6)
+80%
|
(4)
+35%
|
9
N/A
|
8
-14%
|
7
-9%
|
5
-31%
|
7
+45%
|
9
+29%
|
14
+59%
|
16
+10%
|
19
+18%
|
23
+23%
|
27
+17%
|
32
+18%
|
32
-1%
|
28
-11%
|
30
+6%
|
35
+17%
|
27
-22%
|
21
-21%
|
5
-76%
|
(8)
N/A
|
(7)
+12%
|
(3)
+62%
|
1
N/A
|
1
+36%
|
2
+73%
|
2
+8%
|
7
+193%
|
7
+11%
|
15
+111%
|
14
-8%
|
18
+27%
|
23
+27%
|
20
-13%
|
15
-24%
|
15
+2%
|
12
-24%
|
15
+28%
|
22
+49%
|
15
-34%
|
11
-25%
|
21
+96%
|
23
+5%
|
44
+93%
|
48
+10%
|
|
| Net Income | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| Tax Provision |
(3)
|
(2)
|
(2)
|
(2)
|
(1)
|
(1)
|
0
|
1
|
1
|
1
|
0
|
0
|
1
|
1
|
(1)
|
(2)
|
(2)
|
(3)
|
(3)
|
(3)
|
(2)
|
(1)
|
(1)
|
(1)
|
(2)
|
(3)
|
(5)
|
(6)
|
(6)
|
(5)
|
(2)
|
(0)
|
1
|
1
|
1
|
1
|
0
|
0
|
(1)
|
(1)
|
(2)
|
(2)
|
(2)
|
(2)
|
(1)
|
(0)
|
(2)
|
(2)
|
(2)
|
(3)
|
(4)
|
(5)
|
(5)
|
(5)
|
(8)
|
(8)
|
|
| Income from Continuing Operations |
9
|
7
|
8
|
8
|
7
|
6
|
(15)
|
(17)
|
(30)
|
(31)
|
(6)
|
(4)
|
10
|
8
|
6
|
3
|
5
|
6
|
11
|
13
|
17
|
22
|
26
|
31
|
30
|
25
|
25
|
29
|
21
|
16
|
4
|
(9)
|
(6)
|
(2)
|
1
|
2
|
2
|
2
|
6
|
6
|
14
|
12
|
16
|
21
|
19
|
15
|
13
|
10
|
13
|
19
|
11
|
6
|
17
|
17
|
36
|
40
|
|
| Income to Minority Interest |
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
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
|
| Net Income (Common) |
9
N/A
|
7
-21%
|
8
+17%
|
8
+4%
|
7
-12%
|
6
-20%
|
(16)
N/A
|
(20)
-26%
|
(61)
-198%
|
(53)
+13%
|
(21)
+60%
|
(16)
+22%
|
27
N/A
|
16
-40%
|
8
-51%
|
5
-42%
|
5
+7%
|
6
+32%
|
11
+75%
|
13
+16%
|
16
+24%
|
22
+34%
|
26
+19%
|
31
+19%
|
30
-1%
|
26
-15%
|
25
-2%
|
29
+16%
|
21
-27%
|
16
-24%
|
4
-78%
|
(9)
N/A
|
(6)
+25%
|
(2)
+70%
|
1
N/A
|
2
+33%
|
2
+16%
|
2
+8%
|
6
+131%
|
6
+6%
|
14
+125%
|
12
-9%
|
16
+31%
|
21
+30%
|
19
-8%
|
15
-23%
|
13
-12%
|
10
-27%
|
13
+32%
|
19
+52%
|
11
-45%
|
6
-42%
|
17
+173%
|
17
+3%
|
36
+106%
|
40
+12%
|
|
| EPS (Diluted) |
0.06
N/A
|
0.04
-33%
|
0.05
+25%
|
0.05
N/A
|
0.03
-40%
|
0.03
N/A
|
-0.07
N/A
|
-0.08
-14%
|
-0.27
-238%
|
-0.24
+11%
|
-0.09
+63%
|
-0.07
+22%
|
0.12
N/A
|
0.07
-42%
|
0.02
-71%
|
0.01
-50%
|
0.02
+100%
|
0.03
+50%
|
0.06
+100%
|
0.06
N/A
|
0.07
+17%
|
0.1
+43%
|
0.11
+10%
|
0.14
+27%
|
0.14
N/A
|
0.11
-21%
|
0.11
N/A
|
0.12
+9%
|
0.1
-17%
|
0.07
-30%
|
0.02
-71%
|
-0.03
N/A
|
-0.03
N/A
|
0
N/A
|
0.01
N/A
|
0.01
N/A
|
0.01
N/A
|
0.01
N/A
|
0.03
+200%
|
0.03
N/A
|
0.06
+100%
|
0.06
N/A
|
0.07
+17%
|
0.1
+43%
|
0.09
-10%
|
0.07
-22%
|
0.06
-14%
|
0.04
-33%
|
0.06
+50%
|
0.09
+50%
|
0.05
-44%
|
0.03
-40%
|
0.08
+167%
|
0.08
N/A
|
0.16
+100%
|
0.18
+12%
|
|