Accrelist Ltd
SGX:QZG
Income Statement
Earnings Waterfall
Accrelist Ltd
Revenue
|
44.8m
SGD
|
Cost of Revenue
|
-36.2m
SGD
|
Gross Profit
|
8.6m
SGD
|
Operating Expenses
|
-3.8m
SGD
|
Operating Income
|
4.8m
SGD
|
Other Expenses
|
-8.1m
SGD
|
Net Income
|
-3.3m
SGD
|
Income Statement
Accrelist Ltd
Dec-2005 | Jun-2006 | Dec-2006 | Jun-2007 | Dec-2007 | Jun-2008 | Dec-2008 | Jun-2009 | Dec-2009 | Jun-2010 | Dec-2010 | Jun-2011 | Dec-2011 | Sep-2012 | Mar-2013 | Sep-2013 | Mar-2014 | Sep-2014 | Mar-2015 | Sep-2015 | Mar-2016 | Sep-2016 | Mar-2017 | Sep-2017 | Mar-2018 | Sep-2018 | Mar-2019 | Sep-2019 | Mar-2020 | Sep-2020 | Mar-2021 | Sep-2021 | Mar-2022 | Sep-2022 | Mar-2023 | Sep-2023 | ||
---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
Revenue | |||||||||||||||||||||||||||||||||||||
Revenue |
201
N/A
|
300
+50%
|
330
+10%
|
333
+1%
|
410
+23%
|
413
+1%
|
124
-70%
|
(18)
N/A
|
76
N/A
|
95
+26%
|
122
+28%
|
125
+3%
|
92
-27%
|
77
-16%
|
78
+1%
|
75
-4%
|
73
-3%
|
30
-59%
|
7
-78%
|
(42)
N/A
|
4
N/A
|
2
-46%
|
1
-57%
|
40
+4 499%
|
112
+181%
|
161
+43%
|
167
+4%
|
160
-4%
|
139
-13%
|
118
-15%
|
151
+28%
|
211
+40%
|
41
-81%
|
50
+24%
|
37
-28%
|
45
+23%
|
|
Gross Profit | |||||||||||||||||||||||||||||||||||||
Cost of Revenue |
(182)
|
(278)
|
(305)
|
(306)
|
(378)
|
(382)
|
(108)
|
25
|
(67)
|
(85)
|
(110)
|
(112)
|
(82)
|
(68)
|
(70)
|
(69)
|
(67)
|
(16)
|
(5)
|
40
|
(3)
|
(2)
|
(1)
|
(37)
|
(108)
|
(152)
|
(151)
|
(145)
|
(128)
|
(107)
|
(140)
|
(197)
|
(34)
|
(39)
|
(31)
|
(36)
|
|
Gross Profit |
18
N/A
|
22
+23%
|
25
+14%
|
27
+6%
|
32
+19%
|
31
-3%
|
16
-49%
|
7
-55%
|
9
+31%
|
10
+8%
|
12
+23%
|
13
+8%
|
10
-23%
|
9
-9%
|
7
-20%
|
6
-22%
|
6
+3%
|
14
+125%
|
2
-89%
|
(2)
N/A
|
1
N/A
|
1
-1%
|
0
-72%
|
3
+2 221%
|
5
+43%
|
9
+89%
|
16
+79%
|
15
-2%
|
11
-28%
|
11
-3%
|
12
+10%
|
14
+22%
|
7
-53%
|
11
+70%
|
6
-48%
|
9
+46%
|
|
Operating Income | |||||||||||||||||||||||||||||||||||||
Operating Expenses |
(11)
|
(12)
|
(15)
|
(14)
|
(16)
|
(19)
|
(12)
|
(6)
|
(7)
|
(8)
|
(22)
|
(24)
|
(13)
|
(12)
|
(12)
|
(14)
|
(14)
|
(1)
|
(7)
|
(3)
|
(2)
|
(2)
|
(4)
|
(11)
|
(8)
|
(5)
|
(16)
|
(16)
|
(19)
|
(18)
|
(13)
|
(14)
|
(11)
|
(24)
|
(10)
|
(4)
|
|
Selling, General & Administrative |
(11)
|
(11)
|
(14)
|
(14)
|
(14)
|
(15)
|
(12)
|
(9)
|
(7)
|
(8)
|
(14)
|
(16)
|
(14)
|
(12)
|
(12)
|
(14)
|
(15)
|
(9)
|
(10)
|
(3)
|
(4)
|
(3)
|
(3)
|
(4)
|
(10)
|
(14)
|
(16)
|
(18)
|
(19)
|
(16)
|
(14)
|
(15)
|
(12)
|
(18)
|
(12)
|
(16)
|
|
Depreciation & Amortization |
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
|
|
Other Operating Expenses |
(1)
|
(1)
|
(1)
|
(1)
|
(1)
|
(4)
|
0
|
3
|
(0)
|
0
|
(8)
|
(8)
|
0
|
(0)
|
0
|
0
|
1
|
7
|
3
|
0
|
1
|
0
|
(2)
|
(7)
|
2
|
9
|
0
|
2
|
(1)
|
(2)
|
1
|
2
|
0
|
(7)
|
1
|
12
|
|
Operating Income |
7
N/A
|
10
+46%
|
10
+1%
|
13
+26%
|
16
+26%
|
12
-27%
|
4
-64%
|
1
-74%
|
2
+73%
|
2
+11%
|
(10)
N/A
|
(11)
-12%
|
(3)
+74%
|
(3)
-7%
|
(5)
-48%
|
(9)
-87%
|
(8)
+8%
|
12
N/A
|
(6)
N/A
|
(5)
+6%
|
(2)
+67%
|
(2)
-8%
|
(4)
-114%
|
(8)
-95%
|
(3)
+60%
|
3
N/A
|
(0)
N/A
|
(1)
-39%
|
(8)
-1 369%
|
(8)
+5%
|
(2)
+79%
|
0
N/A
|
(5)
N/A
|
(13)
-180%
|
(5)
+64%
|
5
N/A
|
|
Pre-Tax Income | |||||||||||||||||||||||||||||||||||||
Interest Income Expense |
(2)
|
(4)
|
(3)
|
(4)
|
(6)
|
(5)
|
(1)
|
2
|
(1)
|
(1)
|
(1)
|
(1)
|
(1)
|
(1)
|
(1)
|
(1)
|
(0)
|
0
|
0
|
1
|
(7)
|
(7)
|
1
|
(1)
|
1
|
(1)
|
0
|
(1)
|
(2)
|
(2)
|
1
|
(1)
|
(2)
|
(0)
|
1
|
(0)
|
|
Non-Reccuring Items |
0
|
(0)
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
(0)
|
(0)
|
0
|
5
|
0
|
0
|
0
|
(5)
|
0
|
2
|
0
|
1
|
0
|
(3)
|
0
|
(1)
|
0
|
(4)
|
0
|
1
|
0
|
|
Total Other Income |
0
|
0
|
(0)
|
(1)
|
(0)
|
(1)
|
(1)
|
(1)
|
(0)
|
(0)
|
(1)
|
(1)
|
(1)
|
(1)
|
(1)
|
(1)
|
(1)
|
0
|
0
|
(1)
|
0
|
(1)
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
|
Pre-Tax Income |
5
N/A
|
7
+33%
|
8
+20%
|
9
+18%
|
10
+11%
|
7
-36%
|
4
-42%
|
3
-21%
|
1
-53%
|
1
-14%
|
(11)
N/A
|
(12)
-13%
|
(4)
+68%
|
(4)
-3%
|
(6)
-44%
|
(10)
-71%
|
(8)
+14%
|
13
N/A
|
(0)
N/A
|
(4)
-2 194%
|
(9)
-117%
|
(9)
-4%
|
(8)
+10%
|
(9)
-11%
|
(0)
+96%
|
2
N/A
|
1
-53%
|
(1)
N/A
|
(13)
-759%
|
(10)
+22%
|
(1)
+89%
|
(0)
+83%
|
(11)
-5 965%
|
(13)
-19%
|
(3)
+80%
|
4
N/A
|
|
Net Income | |||||||||||||||||||||||||||||||||||||
Tax Provision |
(1)
|
(2)
|
(2)
|
(2)
|
(3)
|
(2)
|
(0)
|
0
|
(0)
|
(0)
|
(0)
|
(0)
|
(0)
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
(0)
|
1
|
1
|
(0)
|
(0)
|
(0)
|
(0)
|
(0)
|
(0)
|
(0)
|
(0)
|
(0)
|
(0)
|
|
Income from Continuing Operations |
4
|
5
|
6
|
7
|
7
|
5
|
4
|
3
|
1
|
1
|
(11)
|
(12)
|
(4)
|
(4)
|
(6)
|
(10)
|
(8)
|
13
|
(0)
|
(4)
|
(9)
|
(9)
|
(8)
|
(9)
|
0
|
3
|
1
|
(2)
|
(13)
|
(10)
|
(1)
|
(0)
|
(11)
|
(13)
|
(3)
|
4
|
|
Income to Minority Interest |
(0)
|
0
|
0
|
(0)
|
(0)
|
0
|
0
|
0
|
0
|
0
|
6
|
6
|
1
|
1
|
0
|
(0)
|
0
|
0
|
(0)
|
0
|
0
|
0
|
0
|
(0)
|
(0)
|
(1)
|
(1)
|
1
|
1
|
0
|
1
|
0
|
3
|
4
|
5
|
3
|
|
Equity Earnings Affiliates |
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
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
|
Net Income (Common) |
4
N/A
|
5
+31%
|
6
+30%
|
7
+18%
|
8
+4%
|
5
-37%
|
(64)
N/A
|
(65)
-1%
|
1
N/A
|
1
-27%
|
(5)
N/A
|
(7)
-22%
|
(4)
+47%
|
(3)
+3%
|
(6)
-62%
|
(10)
-78%
|
(8)
+15%
|
(2)
+77%
|
2
N/A
|
(2)
N/A
|
(9)
-323%
|
(9)
+3%
|
(8)
+3%
|
(10)
-15%
|
(0)
+97%
|
2
N/A
|
0
-93%
|
(1)
N/A
|
(12)
-836%
|
(10)
+18%
|
(1)
+94%
|
(0)
+59%
|
(12)
-4 843%
|
(14)
-22%
|
(5)
+62%
|
(3)
+40%
|
|
EPS (Diluted) |
3.02
N/A
|
3.91
+29%
|
5.08
+30%
|
6
+18%
|
5.76
-4%
|
3.13
-46%
|
-42.66
N/A
|
-43
-1%
|
0.01
N/A
|
0.01
N/A
|
-0.1
N/A
|
-0.13
-30%
|
-0.07
+46%
|
-0.06
+14%
|
-0.1
-67%
|
-0.27
-170%
|
-0.21
+22%
|
-0.03
+86%
|
0.02
N/A
|
-0.01
N/A
|
-0.04
-300%
|
-0.04
N/A
|
-0.03
+25%
|
-0.03
N/A
|
0
N/A
|
0.01
N/A
|
0
N/A
|
0
N/A
|
-0.04
N/A
|
-0.04
N/A
|
0
N/A
|
0
N/A
|
-0.03
N/A
|
-0.03
N/A
|
-0.01
+67%
|
-0.01
N/A
|