KIYO Learning Co Ltd
TSE:7353
Income Statement
Earnings Waterfall
KIYO Learning Co Ltd
Revenue
|
3.8B
JPY
|
Cost of Revenue
|
-529.2m
JPY
|
Gross Profit
|
3.3B
JPY
|
Operating Expenses
|
-3.1B
JPY
|
Operating Income
|
136.4m
JPY
|
Other Expenses
|
-24.1m
JPY
|
Net Income
|
112.3m
JPY
|
Income Statement
KIYO Learning Co Ltd
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 |
1 523
N/A
|
1 707
+12%
|
1 883
+10%
|
2 123
+13%
|
2 263
+7%
|
2 416
+7%
|
2 554
+6%
|
2 665
+4%
|
2 849
+7%
|
3 061
+7%
|
3 299
+8%
|
3 595
+9%
|
3 799
+6%
|
|
Gross Profit | ||||||||||||||
Cost of Revenue |
(312)
|
(310)
|
(316)
|
(348)
|
(364)
|
(390)
|
(401)
|
(399)
|
(422)
|
(453)
|
(469)
|
(501)
|
(529)
|
|
Gross Profit |
1 211
N/A
|
1 398
+15%
|
1 567
+12%
|
1 775
+13%
|
1 899
+7%
|
2 026
+7%
|
2 153
+6%
|
2 266
+5%
|
2 426
+7%
|
2 608
+7%
|
2 830
+9%
|
3 094
+9%
|
3 270
+6%
|
|
Operating Income | ||||||||||||||
Operating Expenses |
(1 038)
|
(1 257)
|
(1 455)
|
(1 654)
|
(1 750)
|
(2 276)
|
(2 335)
|
(2 426)
|
(2 610)
|
(2 600)
|
(2 738)
|
(3 031)
|
(3 133)
|
|
Selling, General & Administrative |
(1 032)
|
(1 257)
|
(1 455)
|
(1 654)
|
(1 730)
|
(2 276)
|
(2 335)
|
(2 426)
|
(2 602)
|
(2 600)
|
(2 738)
|
(3 031)
|
(3 125)
|
|
Depreciation & Amortization |
(7)
|
0
|
0
|
0
|
(21)
|
0
|
0
|
0
|
(8)
|
0
|
0
|
0
|
(8)
|
|
Other Operating Expenses |
(0)
|
0
|
0
|
(0)
|
(0)
|
0
|
(0)
|
(0)
|
0
|
0
|
0
|
0
|
(0)
|
|
Operating Income |
172
N/A
|
141
-18%
|
112
-20%
|
121
+7%
|
148
+23%
|
(250)
N/A
|
(182)
+27%
|
(160)
+12%
|
(183)
-15%
|
8
N/A
|
92
+1 126%
|
63
-32%
|
136
+117%
|
|
Pre-Tax Income | ||||||||||||||
Interest Income Expense |
(3)
|
(3)
|
(2)
|
(2)
|
(2)
|
(2)
|
(3)
|
(4)
|
(5)
|
(6)
|
(6)
|
(6)
|
(6)
|
|
Non-Reccuring Items |
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
(11)
|
|
Total Other Income |
(11)
|
(11)
|
(11)
|
0
|
1
|
1
|
1
|
1
|
5
|
5
|
5
|
4
|
9
|
|
Pre-Tax Income |
159
N/A
|
127
-20%
|
99
-22%
|
119
+20%
|
148
+25%
|
(251)
N/A
|
(184)
+27%
|
(163)
+12%
|
(183)
-13%
|
6
N/A
|
91
+1 368%
|
62
-32%
|
129
+109%
|
|
Net Income | ||||||||||||||
Tax Provision |
7
|
17
|
18
|
14
|
(23)
|
38
|
(70)
|
(48)
|
(38)
|
(110)
|
(4)
|
(3)
|
(17)
|
|
Income from Continuing Operations |
166
|
144
|
117
|
132
|
125
|
(213)
|
(254)
|
(211)
|
(221)
|
(104)
|
87
|
59
|
112
|
|
Net Income (Common) |
166
N/A
|
144
-13%
|
117
-19%
|
132
+13%
|
125
-6%
|
(213)
N/A
|
(254)
-19%
|
(211)
+17%
|
(221)
-5%
|
(104)
+53%
|
87
N/A
|
59
-33%
|
112
+91%
|
|
EPS (Diluted) |
26.31
N/A
|
21.91
-17%
|
17.49
-20%
|
18
+3%
|
18.12
+1%
|
-31.6
N/A
|
-37.63
-19%
|
-31.18
+17%
|
-32.7
-5%
|
-15.28
+53%
|
12.83
N/A
|
8.34
-35%
|
16.33
+96%
|