ACSL Ltd
TSE:6232
Income Statement
Earnings Waterfall
ACSL Ltd
Revenue
|
896.4m
JPY
|
Cost of Revenue
|
-1.1B
JPY
|
Gross Profit
|
-235.2m
JPY
|
Operating Expenses
|
-1.8B
JPY
|
Operating Income
|
-2.1B
JPY
|
Other Expenses
|
-472m
JPY
|
Net Income
|
-2.5B
JPY
|
Income Statement
ACSL Ltd
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 |
766
N/A
|
728
-5%
|
1 279
+76%
|
1 254
-2%
|
1 153
-8%
|
1 148
0%
|
621
-46%
|
931
+50%
|
1 021
+10%
|
501
-51%
|
1 454
+190%
|
1 265
-13%
|
1 262
0%
|
1 635
+30%
|
1 112
-32%
|
1 129
+1%
|
1 131
+0%
|
896
-21%
|
|
Gross Profit | |||||||||||||||||||
Cost of Revenue |
(382)
|
(371)
|
(470)
|
(460)
|
(435)
|
(532)
|
(552)
|
(851)
|
(930)
|
(501)
|
(1 319)
|
(1 179)
|
(1 205)
|
(1 759)
|
(1 308)
|
(1 366)
|
(1 393)
|
(1 132)
|
|
Gross Profit |
383
N/A
|
357
-7%
|
809
+126%
|
794
-2%
|
718
-10%
|
616
-14%
|
68
-89%
|
79
+16%
|
91
+15%
|
1
-99%
|
134
+26 107%
|
86
-36%
|
57
-33%
|
(124)
N/A
|
(196)
-58%
|
(237)
-21%
|
(262)
-11%
|
(235)
+10%
|
|
Operating Income | |||||||||||||||||||
Operating Expenses |
(784)
|
(741)
|
(793)
|
(818)
|
(820)
|
(1 337)
|
(1 208)
|
(2 099)
|
(2 273)
|
(1 190)
|
(1 733)
|
(1 850)
|
(1 933)
|
(2 079)
|
(2 373)
|
(2 382)
|
(2 420)
|
(1 836)
|
|
Selling, General & Administrative |
(781)
|
(739)
|
(501)
|
(818)
|
(820)
|
(1 337)
|
(612)
|
(1 707)
|
(1 882)
|
(584)
|
(1 725)
|
(1 841)
|
(1 925)
|
(901)
|
(1 964)
|
(1 973)
|
(2 011)
|
(1 836)
|
|
Research & Development |
0
|
0
|
(275)
|
0
|
0
|
0
|
(584)
|
0
|
0
|
(604)
|
0
|
0
|
0
|
(1 169)
|
0
|
0
|
0
|
0
|
|
Depreciation & Amortization |
0
|
0
|
(17)
|
0
|
0
|
0
|
(12)
|
0
|
0
|
(1)
|
0
|
0
|
0
|
(10)
|
0
|
0
|
0
|
0
|
|
Other Operating Expenses |
(3)
|
(3)
|
(0)
|
(0)
|
(0)
|
(0)
|
0
|
(392)
|
(392)
|
0
|
(9)
|
(9)
|
(9)
|
0
|
(409)
|
(409)
|
(409)
|
0
|
|
Operating Income |
(401)
N/A
|
(384)
+4%
|
16
N/A
|
(24)
N/A
|
(102)
-323%
|
(721)
-607%
|
(1 139)
-58%
|
(2 020)
-77%
|
(2 182)
-8%
|
(1 189)
+46%
|
(1 599)
-34%
|
(1 764)
-10%
|
(1 876)
-6%
|
(2 204)
-17%
|
(2 568)
-17%
|
(2 619)
-2%
|
(2 682)
-2%
|
(2 071)
+23%
|
|
Pre-Tax Income | |||||||||||||||||||
Interest Income Expense |
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
4
|
19
|
39
|
50
|
3
|
(4)
|
(3)
|
(20)
|
12
|
|
Non-Reccuring Items |
0
|
0
|
(5)
|
0
|
0
|
(87)
|
(397)
|
0
|
0
|
(9)
|
0
|
0
|
0
|
(409)
|
0
|
0
|
0
|
(430)
|
|
Total Other Income |
225
|
210
|
220
|
155
|
55
|
113
|
63
|
70
|
17
|
(28)
|
(5)
|
(16)
|
38
|
26
|
(70)
|
(72)
|
(69)
|
(44)
|
|
Pre-Tax Income |
(176)
N/A
|
(174)
+1%
|
231
N/A
|
132
-43%
|
(47)
N/A
|
(695)
-1 366%
|
(1 473)
-112%
|
(1 949)
-32%
|
(2 164)
-11%
|
(1 222)
+44%
|
(1 585)
-30%
|
(1 740)
-10%
|
(1 788)
-3%
|
(2 583)
-44%
|
(2 643)
-2%
|
(2 694)
-2%
|
(2 770)
-3%
|
(2 533)
+9%
|
|
Net Income | |||||||||||||||||||
Tax Provision |
(4)
|
(4)
|
8
|
(25)
|
(26)
|
(62)
|
(38)
|
(41)
|
(41)
|
(4)
|
(12)
|
(19)
|
(22)
|
(10)
|
(5)
|
(6)
|
(3)
|
(12)
|
|
Income from Continuing Operations |
(180)
|
(178)
|
240
|
106
|
(73)
|
(756)
|
(1 512)
|
(1 990)
|
(2 205)
|
(1 226)
|
(1 597)
|
(1 759)
|
(1 810)
|
(2 593)
|
(2 648)
|
(2 700)
|
(2 773)
|
(2 544)
|
|
Income to Minority Interest |
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
1
|
1
|
1
|
1
|
1
|
|
Net Income (Common) |
(180)
N/A
|
(178)
+1%
|
240
N/A
|
106
-56%
|
(73)
N/A
|
(756)
-937%
|
(1 512)
-100%
|
(1 990)
-32%
|
(2 205)
-11%
|
(1 226)
+44%
|
(1 597)
-30%
|
(1 759)
-10%
|
(1 810)
-3%
|
(2 592)
-43%
|
(2 646)
-2%
|
(2 698)
-2%
|
(2 772)
-3%
|
(2 543)
+8%
|
|
EPS (Diluted) |
-17.4
N/A
|
-16.82
+3%
|
21.06
N/A
|
9.9
-53%
|
-6.75
N/A
|
-69.95
-936%
|
-139.54
-99%
|
-182.56
-31%
|
-172.42
+6%
|
-103.94
+40%
|
-129.62
-25%
|
-142.52
-10%
|
-146.2
-3%
|
-209.77
-43%
|
-210.22
0%
|
-210.55
0%
|
-216.31
-3%
|
-197.05
+9%
|