Billing System Corp
TSE:3623
Income Statement
Earnings Waterfall
Billing System Corp
Revenue
|
3.8B
JPY
|
Cost of Revenue
|
-2.4B
JPY
|
Gross Profit
|
1.4B
JPY
|
Operating Expenses
|
-902.1m
JPY
|
Operating Income
|
466m
JPY
|
Other Expenses
|
-166m
JPY
|
Net Income
|
300.1m
JPY
|
Income Statement
Billing System Corp
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 | Mar-2020 | Jun-2020 | Sep-2020 | Dec-2020 | Mar-2021 | Jun-2021 | Sep-2021 | Dec-2021 | Mar-2022 | Jun-2022 | Sep-2022 | Dec-2022 | Mar-2023 | Jun-2023 | Sep-2023 | Dec-2023 | ||
---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
Revenue | ||||||||||||||||||||||||||||||||||||||||||
Revenue |
1 327
N/A
|
1 372
+3%
|
1 382
+1%
|
1 423
+3%
|
1 427
+0%
|
1 431
+0%
|
1 448
+1%
|
1 458
+1%
|
1 484
+2%
|
1 571
+6%
|
1 696
+8%
|
1 797
+6%
|
1 866
+4%
|
1 854
-1%
|
1 846
0%
|
2 193
+19%
|
2 233
+2%
|
2 452
+10%
|
2 659
+8%
|
2 421
-9%
|
2 639
+9%
|
2 487
-6%
|
2 374
-5%
|
2 387
+1%
|
2 291
-4%
|
2 430
+6%
|
2 576
+6%
|
2 708
+5%
|
2 887
+7%
|
2 999
+4%
|
3 117
+4%
|
3 142
+1%
|
3 143
+0%
|
3 161
+1%
|
3 131
-1%
|
3 165
+1%
|
3 435
+9%
|
3 491
+2%
|
3 662
+5%
|
3 824
+4%
|
3 783
-1%
|
|
Gross Profit | ||||||||||||||||||||||||||||||||||||||||||
Cost of Revenue |
(873)
|
(925)
|
(964)
|
(999)
|
(981)
|
(963)
|
(964)
|
(957)
|
(973)
|
(1 021)
|
(1 096)
|
(1 166)
|
(1 215)
|
(1 219)
|
(1 220)
|
(1 442)
|
(1 484)
|
(1 616)
|
(1 743)
|
(1 601)
|
(1 723)
|
(1 646)
|
(1 582)
|
(1 614)
|
(1 579)
|
(1 676)
|
(1 815)
|
(1 897)
|
(2 026)
|
(2 082)
|
(2 123)
|
(2 152)
|
(2 113)
|
(2 083)
|
(2 040)
|
(2 015)
|
(2 229)
|
(2 295)
|
(2 396)
|
(2 520)
|
(2 415)
|
|
Gross Profit |
454
N/A
|
447
-2%
|
417
-7%
|
424
+2%
|
446
+5%
|
468
+5%
|
484
+4%
|
501
+4%
|
512
+2%
|
550
+7%
|
600
+9%
|
632
+5%
|
651
+3%
|
635
-3%
|
626
-1%
|
751
+20%
|
750
0%
|
835
+11%
|
916
+10%
|
820
-10%
|
916
+12%
|
841
-8%
|
793
-6%
|
773
-2%
|
712
-8%
|
754
+6%
|
760
+1%
|
811
+7%
|
862
+6%
|
917
+6%
|
994
+8%
|
990
0%
|
1 030
+4%
|
1 079
+5%
|
1 091
+1%
|
1 151
+5%
|
1 206
+5%
|
1 196
-1%
|
1 266
+6%
|
1 304
+3%
|
1 368
+5%
|
|
Operating Income | ||||||||||||||||||||||||||||||||||||||||||
Operating Expenses |
(345)
|
(342)
|
(340)
|
(338)
|
(337)
|
(337)
|
(339)
|
(338)
|
(347)
|
(368)
|
(384)
|
(410)
|
(428)
|
(435)
|
(447)
|
(487)
|
(503)
|
(612)
|
(635)
|
(538)
|
(570)
|
(668)
|
(680)
|
(688)
|
(604)
|
(685)
|
(694)
|
(698)
|
(633)
|
(700)
|
(663)
|
(674)
|
(685)
|
(693)
|
(699)
|
(704)
|
(724)
|
(752)
|
(861)
|
(884)
|
(902)
|
|
Selling, General & Administrative |
(345)
|
(342)
|
(340)
|
(338)
|
(332)
|
(337)
|
(339)
|
(338)
|
(347)
|
(367)
|
(384)
|
(410)
|
(428)
|
(435)
|
(447)
|
(487)
|
(503)
|
(520)
|
(544)
|
(538)
|
(570)
|
(590)
|
(602)
|
(611)
|
(604)
|
(612)
|
(621)
|
(625)
|
(633)
|
(642)
|
(663)
|
(674)
|
(685)
|
(697)
|
(699)
|
(704)
|
(724)
|
(752)
|
(861)
|
(884)
|
(902)
|
|
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
|
0
|
0
|
0
|
0
|
0
|
|
Other Operating Expenses |
0
|
0
|
0
|
0
|
(4)
|
0
|
0
|
0
|
(0)
|
0
|
0
|
0
|
(0)
|
0
|
0
|
0
|
0
|
(92)
|
(92)
|
0
|
0
|
(78)
|
(78)
|
(78)
|
(0)
|
(73)
|
(73)
|
(73)
|
0
|
(58)
|
0
|
0
|
0
|
4
|
0
|
0
|
(0)
|
(0)
|
0
|
(0)
|
(0)
|
|
Operating Income |
109
N/A
|
104
-4%
|
78
-25%
|
86
+10%
|
109
+27%
|
130
+20%
|
145
+11%
|
163
+13%
|
164
+1%
|
183
+11%
|
216
+18%
|
221
+2%
|
223
+1%
|
200
-10%
|
180
-10%
|
264
+47%
|
246
-7%
|
223
-9%
|
281
+26%
|
282
+0%
|
346
+23%
|
173
-50%
|
113
-35%
|
85
-25%
|
108
+26%
|
69
-36%
|
67
-4%
|
112
+69%
|
228
+103%
|
216
-5%
|
331
+53%
|
316
-4%
|
345
+9%
|
386
+12%
|
392
+2%
|
447
+14%
|
482
+8%
|
444
-8%
|
404
-9%
|
420
+4%
|
466
+11%
|
|
Pre-Tax Income | ||||||||||||||||||||||||||||||||||||||||||
Interest Income Expense |
(1)
|
(1)
|
(2)
|
(2)
|
(2)
|
(2)
|
(1)
|
(1)
|
(1)
|
(1)
|
(2)
|
(2)
|
(2)
|
(3)
|
(2)
|
(1)
|
(0)
|
(4)
|
(2)
|
(3)
|
(3)
|
1
|
(2)
|
(2)
|
(1)
|
(1)
|
(0)
|
(0)
|
(1)
|
0
|
0
|
0
|
0
|
(0)
|
(1)
|
(1)
|
(3)
|
(3)
|
(3)
|
(3)
|
(3)
|
|
Non-Reccuring Items |
(60)
|
(10)
|
(10)
|
(10)
|
0
|
0
|
0
|
0
|
0
|
(201)
|
(201)
|
(201)
|
(201)
|
0
|
0
|
(92)
|
(92)
|
0
|
0
|
0
|
(78)
|
0
|
0
|
0
|
(73)
|
0
|
0
|
0
|
(58)
|
0
|
(54)
|
(54)
|
4
|
0
|
0
|
0
|
0
|
0
|
(2)
|
(2)
|
(2)
|
|
Total Other Income |
2
|
6
|
6
|
6
|
1
|
1
|
1
|
0
|
2
|
2
|
1
|
2
|
2
|
2
|
2
|
2
|
1
|
1
|
2
|
2
|
2
|
3
|
2
|
2
|
1
|
1
|
2
|
2
|
5
|
5
|
4
|
4
|
(1)
|
(1)
|
(0)
|
(0)
|
1
|
1
|
1
|
1
|
1
|
|
Pre-Tax Income |
50
N/A
|
99
+97%
|
72
-27%
|
80
+11%
|
108
+36%
|
129
+20%
|
144
+11%
|
162
+13%
|
165
+2%
|
(18)
N/A
|
15
N/A
|
20
+30%
|
22
+11%
|
199
+823%
|
179
-10%
|
174
-3%
|
156
-10%
|
221
+42%
|
280
+27%
|
281
+0%
|
268
-5%
|
177
-34%
|
113
-36%
|
85
-25%
|
35
-59%
|
69
+100%
|
68
-2%
|
114
+67%
|
174
+53%
|
221
+27%
|
280
+27%
|
266
-5%
|
349
+31%
|
385
+10%
|
391
+2%
|
445
+14%
|
480
+8%
|
443
-8%
|
401
-9%
|
417
+4%
|
463
+11%
|
|
Net Income | ||||||||||||||||||||||||||||||||||||||||||
Tax Provision |
(7)
|
(11)
|
(11)
|
(13)
|
(15)
|
(17)
|
(21)
|
(22)
|
(18)
|
(41)
|
(47)
|
(58)
|
(73)
|
(62)
|
(54)
|
(28)
|
(24)
|
(43)
|
(70)
|
(93)
|
(90)
|
(68)
|
(52)
|
(46)
|
(52)
|
(59)
|
(51)
|
(61)
|
(21)
|
(33)
|
(55)
|
(50)
|
(115)
|
(128)
|
(129)
|
(146)
|
(144)
|
(132)
|
(129)
|
(135)
|
(146)
|
|
Income from Continuing Operations |
43
|
88
|
61
|
67
|
93
|
112
|
123
|
141
|
148
|
(59)
|
(32)
|
(38)
|
(51)
|
137
|
125
|
145
|
132
|
178
|
210
|
188
|
178
|
109
|
61
|
39
|
(17)
|
10
|
17
|
53
|
153
|
188
|
225
|
216
|
234
|
257
|
262
|
299
|
336
|
311
|
272
|
282
|
316
|
|
Income to Minority Interest |
(6)
|
(5)
|
(5)
|
(6)
|
(4)
|
(5)
|
(5)
|
(4)
|
(4)
|
(4)
|
(4)
|
(4)
|
(4)
|
(4)
|
(4)
|
(5)
|
(4)
|
(6)
|
(6)
|
(6)
|
(6)
|
(5)
|
(4)
|
(5)
|
(7)
|
(8)
|
(10)
|
(11)
|
(11)
|
(11)
|
(11)
|
(12)
|
(10)
|
(10)
|
(11)
|
(11)
|
(13)
|
(13)
|
(14)
|
(15)
|
(16)
|
|
Net Income (Common) |
37
N/A
|
83
+124%
|
56
-33%
|
61
+10%
|
89
+45%
|
108
+21%
|
118
+10%
|
136
+15%
|
143
+5%
|
(63)
N/A
|
(36)
+43%
|
(42)
-19%
|
(55)
-30%
|
133
N/A
|
121
-9%
|
141
+16%
|
128
-9%
|
173
+35%
|
204
+18%
|
182
-11%
|
172
-5%
|
104
-39%
|
57
-45%
|
34
-40%
|
(24)
N/A
|
2
N/A
|
7
+315%
|
42
+474%
|
142
+240%
|
177
+25%
|
214
+21%
|
204
-5%
|
224
+10%
|
247
+10%
|
251
+2%
|
288
+15%
|
323
+12%
|
298
-8%
|
258
-13%
|
266
+3%
|
300
+13%
|
|
EPS (Diluted) |
5.6
N/A
|
13.17
+135%
|
8.85
-33%
|
9.73
+10%
|
14.01
+44%
|
17.07
+22%
|
18.46
+8%
|
21.28
+15%
|
22.54
+6%
|
-9.82
N/A
|
-5.57
+43%
|
-6.62
-19%
|
-8.66
-31%
|
20.78
N/A
|
18.87
-9%
|
21.98
+16%
|
20.03
-9%
|
27
+35%
|
31.85
+18%
|
28.43
-11%
|
27.05
-5%
|
16.38
-39%
|
8.95
-45%
|
5.33
-40%
|
-3.84
N/A
|
0.28
N/A
|
1.14
+307%
|
6.55
+475%
|
22.3
+240%
|
27.77
+25%
|
33.57
+21%
|
31.99
-5%
|
35.2
+10%
|
39.22
+11%
|
39.97
+2%
|
45.82
+15%
|
51.36
+12%
|
47.31
-8%
|
41.03
-13%
|
42.37
+3%
|
47.71
+13%
|