Besterra Co Ltd
TSE:1433
Income Statement
Earnings Waterfall
Besterra Co Ltd
Revenue
|
9.4B
JPY
|
Cost of Revenue
|
-7.9B
JPY
|
Gross Profit
|
1.5B
JPY
|
Operating Expenses
|
-1.3B
JPY
|
Operating Income
|
246.9m
JPY
|
Other Expenses
|
-15.8m
JPY
|
Net Income
|
231.1m
JPY
|
Income Statement
Besterra Co Ltd
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 | Apr-2020 | Jul-2020 | Oct-2020 | Jan-2021 | Apr-2021 | Jul-2021 | Oct-2021 | Jan-2022 | Apr-2022 | Jul-2022 | Oct-2022 | Jan-2023 | Apr-2023 | Jul-2023 | Oct-2023 | Jan-2024 | ||
---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
Revenue | ||||||||||||||||||||||||||||||||||
Revenue |
3 846
N/A
|
3 458
-10%
|
3 885
+12%
|
4 065
+5%
|
4 182
+3%
|
4 130
-1%
|
4 417
+7%
|
4 455
+1%
|
4 497
+1%
|
4 706
+5%
|
4 467
-5%
|
4 828
+8%
|
4 927
+2%
|
4 989
+1%
|
4 724
-5%
|
4 316
-9%
|
3 436
-20%
|
3 223
-6%
|
3 165
-2%
|
3 378
+7%
|
3 683
+9%
|
4 100
+11%
|
4 382
+7%
|
4 756
+9%
|
5 967
+25%
|
6 330
+6%
|
6 165
-3%
|
6 175
+0%
|
5 459
-12%
|
5 315
-3%
|
6 254
+18%
|
7 457
+19%
|
9 395
+26%
|
|
Gross Profit | ||||||||||||||||||||||||||||||||||
Cost of Revenue |
(2 979)
|
(2 716)
|
(3 004)
|
(3 242)
|
(3 303)
|
(3 262)
|
(3 592)
|
(3 506)
|
(3 592)
|
(3 793)
|
(3 571)
|
(3 903)
|
(3 873)
|
(3 865)
|
(3 628)
|
(3 297)
|
(2 727)
|
(2 607)
|
(2 587)
|
(2 727)
|
(2 950)
|
(3 188)
|
(3 446)
|
(3 776)
|
(4 610)
|
(4 895)
|
(4 801)
|
(4 916)
|
(4 569)
|
(4 639)
|
(5 407)
|
(6 252)
|
(7 875)
|
|
Gross Profit |
867
N/A
|
742
-14%
|
880
+19%
|
823
-7%
|
879
+7%
|
868
-1%
|
825
-5%
|
949
+15%
|
904
-5%
|
913
+1%
|
896
-2%
|
926
+3%
|
1 054
+14%
|
1 125
+7%
|
1 096
-3%
|
1 019
-7%
|
709
-30%
|
616
-13%
|
578
-6%
|
651
+13%
|
733
+13%
|
912
+25%
|
936
+3%
|
980
+5%
|
1 357
+39%
|
1 435
+6%
|
1 364
-5%
|
1 259
-8%
|
890
-29%
|
676
-24%
|
847
+25%
|
1 205
+42%
|
1 520
+26%
|
|
Operating Income | ||||||||||||||||||||||||||||||||||
Operating Expenses |
(420)
|
(453)
|
(468)
|
(476)
|
(482)
|
(494)
|
(496)
|
(502)
|
(518)
|
(520)
|
(533)
|
(549)
|
(556)
|
(569)
|
(584)
|
(599)
|
(616)
|
(639)
|
(627)
|
(636)
|
(608)
|
(615)
|
(671)
|
(676)
|
(868)
|
350
|
314
|
(1 007)
|
(1 105)
|
(1 146)
|
(1 199)
|
(1 327)
|
(1 273)
|
|
Selling, General & Administrative |
(397)
|
(453)
|
(469)
|
(476)
|
(457)
|
(494)
|
(496)
|
(502)
|
(489)
|
(520)
|
(533)
|
(549)
|
(546)
|
(569)
|
(584)
|
(599)
|
(599)
|
(639)
|
(627)
|
(636)
|
(608)
|
(605)
|
(661)
|
(676)
|
(715)
|
(926)
|
(962)
|
(1 007)
|
(1 039)
|
(1 146)
|
(1 199)
|
(1 327)
|
(1 250)
|
|
Research & Development |
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
(9)
|
0
|
0
|
0
|
(10)
|
0
|
0
|
0
|
(17)
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
(14)
|
0
|
0
|
0
|
(16)
|
0
|
0
|
0
|
0
|
|
Depreciation & Amortization |
(23)
|
0
|
0
|
0
|
(25)
|
0
|
0
|
0
|
(20)
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
(139)
|
0
|
0
|
0
|
(50)
|
0
|
0
|
0
|
(23)
|
|
Other Operating Expenses |
0
|
0
|
0
|
0
|
(0)
|
0
|
0
|
0
|
(0)
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
(0)
|
(0)
|
0
|
0
|
(0)
|
(10)
|
(10)
|
(0)
|
(0)
|
1 275
|
1 275
|
(0)
|
0
|
0
|
0
|
0
|
(0)
|
|
Operating Income |
447
N/A
|
289
-35%
|
412
+43%
|
346
-16%
|
398
+15%
|
373
-6%
|
329
-12%
|
448
+36%
|
386
-14%
|
393
+2%
|
363
-8%
|
377
+4%
|
498
+32%
|
556
+12%
|
512
-8%
|
420
-18%
|
93
-78%
|
(23)
N/A
|
(49)
-117%
|
15
N/A
|
125
+710%
|
297
+139%
|
264
-11%
|
303
+15%
|
489
+61%
|
1 785
+265%
|
1 678
-6%
|
252
-85%
|
(216)
N/A
|
(470)
-118%
|
(352)
+25%
|
(122)
+65%
|
247
N/A
|
|
Pre-Tax Income | ||||||||||||||||||||||||||||||||||
Interest Income Expense |
(0)
|
0
|
0
|
0
|
(1)
|
0
|
0
|
0
|
(1)
|
(0)
|
(1)
|
(1)
|
(1)
|
(1)
|
(0)
|
(1)
|
(1)
|
(3)
|
(5)
|
85
|
84
|
83
|
198
|
196
|
222
|
222
|
107
|
22
|
112
|
48
|
48
|
48
|
94
|
|
Non-Reccuring Items |
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
(10)
|
0
|
0
|
1 265
|
1 275
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
|
Gain/Loss on Disposition of Assets |
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
1
|
0
|
1
|
388
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
3
|
3
|
3
|
4
|
|
Total Other Income |
17
|
17
|
0
|
7
|
8
|
7
|
6
|
(11)
|
(11)
|
(13)
|
(14)
|
388
|
(1)
|
385
|
386
|
1
|
5
|
8
|
16
|
14
|
5
|
2
|
(4)
|
(1)
|
11
|
14
|
83
|
78
|
9
|
71
|
55
|
114
|
63
|
|
Pre-Tax Income |
464
N/A
|
306
-34%
|
412
+35%
|
353
-14%
|
404
+15%
|
380
-6%
|
335
-12%
|
436
+30%
|
374
-14%
|
381
+2%
|
349
-8%
|
766
+119%
|
884
+15%
|
940
+6%
|
898
-5%
|
420
-53%
|
97
-77%
|
(17)
N/A
|
(38)
-119%
|
114
N/A
|
202
+77%
|
382
+89%
|
458
+20%
|
1 763
+285%
|
1 997
+13%
|
2 020
+1%
|
1 868
-8%
|
352
-81%
|
(95)
N/A
|
(348)
-267%
|
(246)
+29%
|
43
N/A
|
408
+844%
|
|
Net Income | ||||||||||||||||||||||||||||||||||
Tax Provision |
(172)
|
(110)
|
(149)
|
(127)
|
(133)
|
(125)
|
(107)
|
(137)
|
(110)
|
(114)
|
(105)
|
(233)
|
(262)
|
(279)
|
(266)
|
(126)
|
(38)
|
(3)
|
4
|
(24)
|
(59)
|
(112)
|
(102)
|
(538)
|
(605)
|
(638)
|
(628)
|
(145)
|
31
|
131
|
86
|
(23)
|
(176)
|
|
Income from Continuing Operations |
292
|
195
|
263
|
226
|
271
|
256
|
228
|
299
|
264
|
266
|
244
|
532
|
621
|
661
|
632
|
293
|
60
|
(21)
|
(35)
|
90
|
143
|
270
|
356
|
1 225
|
1 392
|
1 382
|
1 240
|
207
|
(64)
|
(218)
|
(160)
|
21
|
232
|
|
Income to Minority Interest |
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
1
|
1
|
1
|
1
|
0
|
0
|
(0)
|
(1)
|
(1)
|
(0)
|
0
|
0
|
0
|
(1)
|
(1)
|
(1)
|
(1)
|
(1)
|
(1)
|
(0)
|
(0)
|
|
Net Income (Common) |
292
N/A
|
195
-33%
|
263
+35%
|
226
-14%
|
271
+20%
|
256
-6%
|
228
-11%
|
299
+31%
|
264
-12%
|
266
+1%
|
244
-8%
|
533
+118%
|
622
+17%
|
662
+6%
|
632
-4%
|
294
-54%
|
60
-80%
|
(20)
N/A
|
(35)
-71%
|
89
N/A
|
143
+60%
|
269
+89%
|
356
+32%
|
1 225
+244%
|
1 392
+14%
|
1 381
-1%
|
1 239
-10%
|
206
-83%
|
(64)
N/A
|
(218)
-239%
|
(160)
+26%
|
20
N/A
|
231
+1 045%
|
|
EPS (Diluted) |
39.52
N/A
|
23.24
-41%
|
31.28
+35%
|
27.22
-13%
|
32.7
+20%
|
30.41
-7%
|
26.85
-12%
|
36.46
+36%
|
31.55
-13%
|
31.7
+0%
|
29.39
-7%
|
64.74
+120%
|
75.24
+16%
|
80.43
+7%
|
76.84
-4%
|
35.69
-54%
|
7.29
-80%
|
-2.47
N/A
|
-4.23
-71%
|
10.83
N/A
|
17.33
+60%
|
32.48
+87%
|
42.6
+31%
|
143.29
+236%
|
162.73
+14%
|
158.9
-2%
|
142.02
-11%
|
23.21
-84%
|
-7.33
N/A
|
-24.62
-236%
|
-18.11
+26%
|
2.28
N/A
|
26.08
+1 044%
|