CogState Ltd
ASX:CGS
Income Statement
Earnings Waterfall
CogState Ltd
Income Statement
CogState Ltd
| Jun-2005 | 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 | Jun-2012 | Dec-2012 | Jun-2013 | Dec-2013 | Jun-2014 | Dec-2014 | Jun-2015 | Dec-2015 | Jun-2016 | Dec-2016 | Jun-2017 | Dec-2017 | Jun-2018 | Dec-2018 | Jun-2019 | Dec-2019 | Jun-2020 | Dec-2020 | Jun-2021 | Dec-2021 | Jun-2022 | Dec-2022 | Jun-2023 | Dec-2023 | Jun-2024 | Dec-2024 | Jun-2025 | Dec-2025 | ||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Revenue | |||||||||||||||||||||||||||||||||||||||||||
| Interest Expense |
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
|
0
|
|
| Revenue |
1
N/A
|
1
-2%
|
2
+47%
|
2
+16%
|
2
N/A
|
2
+26%
|
3
+42%
|
5
+45%
|
6
+25%
|
8
+23%
|
8
+10%
|
8
-8%
|
8
+5%
|
12
+43%
|
13
+8%
|
12
-7%
|
13
+10%
|
12
-11%
|
11
-1%
|
11
-3%
|
11
-4%
|
16
+49%
|
19
+19%
|
25
+29%
|
26
+8%
|
26
-2%
|
29
+12%
|
27
-8%
|
22
-18%
|
19
-11%
|
23
+17%
|
28
+22%
|
33
+17%
|
42
+28%
|
45
+7%
|
41
-8%
|
40
-3%
|
41
+2%
|
43
+6%
|
47
+9%
|
53
+12%
|
56
+6%
|
|
| Gross Profit | |||||||||||||||||||||||||||||||||||||||||||
| Cost of Revenue |
0
|
(0)
|
(0)
|
(0)
|
(0)
|
(1)
|
(0)
|
(2)
|
(2)
|
(3)
|
(3)
|
(4)
|
(4)
|
(4)
|
(5)
|
(5)
|
(6)
|
(6)
|
(7)
|
(6)
|
(5)
|
(6)
|
(8)
|
(11)
|
(13)
|
(13)
|
(13)
|
(13)
|
(12)
|
(12)
|
(14)
|
(15)
|
(15)
|
(17)
|
(19)
|
(20)
|
(20)
|
(19)
|
(19)
|
(19)
|
(21)
|
(24)
|
|
| Gross Profit |
0
N/A
|
1
N/A
|
1
+43%
|
2
+22%
|
2
N/A
|
2
+2%
|
3
+83%
|
3
+4%
|
4
+20%
|
5
+19%
|
5
+1%
|
4
-19%
|
4
+9%
|
8
+73%
|
8
+5%
|
7
-18%
|
7
+11%
|
5
-27%
|
5
-8%
|
5
+5%
|
5
+4%
|
10
+85%
|
11
+9%
|
14
+29%
|
14
0%
|
13
-6%
|
16
+24%
|
14
-15%
|
10
-27%
|
8
-22%
|
9
+20%
|
13
+43%
|
17
+33%
|
25
+43%
|
26
+5%
|
21
-20%
|
21
-3%
|
22
+8%
|
24
+9%
|
28
+16%
|
32
+14%
|
32
-1%
|
|
| Operating Income | |||||||||||||||||||||||||||||||||||||||||||
| Operating Expenses |
(3)
|
(3)
|
(3)
|
(3)
|
(3)
|
(3)
|
(4)
|
(3)
|
(3)
|
(4)
|
(4)
|
(4)
|
(4)
|
(4)
|
(6)
|
(8)
|
(9)
|
(10)
|
(9)
|
(9)
|
(8)
|
(11)
|
(10)
|
(13)
|
(14)
|
(15)
|
(16)
|
(15)
|
(13)
|
(13)
|
(12)
|
(12)
|
(11)
|
(12)
|
(15)
|
(16)
|
(18)
|
(17)
|
(17)
|
(18)
|
(19)
|
(19)
|
|
| Selling, General & Administrative |
(3)
|
(4)
|
(3)
|
(3)
|
(3)
|
(3)
|
(4)
|
(3)
|
(3)
|
(4)
|
(4)
|
(4)
|
(4)
|
(4)
|
(6)
|
(8)
|
(9)
|
(9)
|
(9)
|
(9)
|
(8)
|
(9)
|
(10)
|
(13)
|
(14)
|
(14)
|
(15)
|
(15)
|
(14)
|
(12)
|
(10)
|
(10)
|
(12)
|
(13)
|
(13)
|
(14)
|
(16)
|
(16)
|
(16)
|
(16)
|
(16)
|
(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)
|
(1)
|
(2)
|
(2)
|
(2)
|
(2)
|
(2)
|
(2)
|
(2)
|
(2)
|
(2)
|
(2)
|
(3)
|
(3)
|
|
| Other Operating Expenses |
(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
|
2
|
2
|
(0)
|
0
|
1
|
1
|
1
|
1
|
(0)
|
(0)
|
|
| Operating Income |
(2)
N/A
|
(2)
-11%
|
(2)
+29%
|
(1)
+41%
|
(1)
-62%
|
(1)
+16%
|
(1)
+32%
|
0
N/A
|
1
+357%
|
1
+25%
|
1
-44%
|
(0)
N/A
|
0
N/A
|
3
+16 050%
|
2
-43%
|
(1)
N/A
|
(2)
-47%
|
(5)
-121%
|
(4)
+11%
|
(4)
+0%
|
(2)
+41%
|
(1)
+49%
|
1
N/A
|
1
+26%
|
(0)
N/A
|
(2)
-645%
|
0
N/A
|
(2)
N/A
|
(4)
-93%
|
(5)
-35%
|
(3)
+44%
|
1
N/A
|
6
+560%
|
13
+100%
|
11
-13%
|
5
-55%
|
3
-37%
|
5
+64%
|
7
+39%
|
10
+47%
|
13
+26%
|
13
-3%
|
|
| Pre-Tax Income | |||||||||||||||||||||||||||||||||||||||||||
| Interest Income Expense |
0
|
(0)
|
(0)
|
(0)
|
(0)
|
(0)
|
(0)
|
0
|
0
|
(0)
|
(0)
|
(1)
|
(1)
|
1
|
1
|
(0)
|
0
|
1
|
(0)
|
(0)
|
0
|
0
|
(0)
|
(0)
|
(0)
|
(1)
|
(0)
|
(0)
|
(0)
|
0
|
(0)
|
(0)
|
(0)
|
(0)
|
(0)
|
(0)
|
(0)
|
0
|
0
|
(0)
|
1
|
1
|
|
| Non-Reccuring Items |
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
(0)
|
(1)
|
(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
|
0
|
0
|
0
|
0
|
0
|
|
| Total Other Income |
0
|
0
|
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
|
0
|
0
|
0
|
0
|
|
| Pre-Tax Income |
(2)
N/A
|
(2)
-15%
|
(1)
+35%
|
(1)
+30%
|
(2)
-51%
|
(1)
+12%
|
(1)
+31%
|
1
N/A
|
1
+51%
|
0
-56%
|
0
-21%
|
(1)
N/A
|
(1)
+15%
|
4
N/A
|
3
-27%
|
(1)
N/A
|
(2)
-18%
|
(4)
-134%
|
(4)
-5%
|
(4)
+3%
|
(3)
+15%
|
(1)
+69%
|
1
N/A
|
1
+45%
|
(1)
N/A
|
(2)
-245%
|
0
N/A
|
(2)
N/A
|
(4)
-77%
|
(5)
-28%
|
(3)
+39%
|
0
N/A
|
6
+1 111%
|
12
+112%
|
11
-13%
|
5
-57%
|
3
-34%
|
5
+69%
|
7
+39%
|
10
+44%
|
14
+36%
|
14
+1%
|
|
| Net Income | |||||||||||||||||||||||||||||||||||||||||||
| Tax Provision |
0
|
1
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
1
|
1
|
0
|
(0)
|
(0)
|
(0)
|
(0)
|
0
|
1
|
1
|
0
|
1
|
1
|
(0)
|
0
|
(0)
|
(1)
|
1
|
1
|
2
|
1
|
(0)
|
(1)
|
(3)
|
(3)
|
(1)
|
1
|
0
|
(2)
|
(3)
|
(4)
|
(3)
|
|
| Income from Continuing Operations |
(2)
|
(2)
|
(1)
|
(1)
|
(1)
|
(1)
|
(1)
|
1
|
1
|
1
|
1
|
0
|
(1)
|
4
|
3
|
(1)
|
(2)
|
(4)
|
(4)
|
(3)
|
(3)
|
(0)
|
2
|
1
|
(1)
|
(3)
|
(1)
|
(1)
|
(2)
|
(3)
|
(2)
|
0
|
5
|
10
|
8
|
3
|
4
|
6
|
5
|
7
|
10
|
11
|
|
| Net Income (Common) |
(2)
N/A
|
(2)
-1%
|
(1)
+29%
|
(1)
+15%
|
(1)
-27%
|
(1)
+16%
|
(1)
+39%
|
1
N/A
|
1
+24%
|
1
-47%
|
1
+157%
|
0
-90%
|
(1)
N/A
|
4
N/A
|
3
-29%
|
(1)
N/A
|
(2)
-35%
|
(4)
-97%
|
(4)
+10%
|
(3)
+3%
|
(3)
+4%
|
(0)
+99%
|
2
N/A
|
1
-59%
|
(1)
N/A
|
(3)
-310%
|
(1)
+79%
|
(1)
-121%
|
(2)
-100%
|
(3)
-31%
|
(2)
+40%
|
0
N/A
|
5
+1 461%
|
10
+87%
|
8
-23%
|
3
-53%
|
4
+2%
|
6
+55%
|
5
-1%
|
7
+35%
|
10
+38%
|
11
+6%
|
|
| EPS (Diluted) |
-0.05
N/A
|
-0.05
N/A
|
-0.03
+40%
|
-0.03
N/A
|
-0.02
+33%
|
-0.02
N/A
|
-0.01
+50%
|
0.02
N/A
|
0.02
N/A
|
0.01
-50%
|
0.02
+100%
|
0
N/A
|
-0.01
N/A
|
0.05
N/A
|
0.03
-40%
|
-0.02
N/A
|
-0.03
-50%
|
-0.05
-67%
|
-0.04
+20%
|
-0.03
+25%
|
-0.03
N/A
|
0
N/A
|
0.02
N/A
|
0.01
-50%
|
-0.01
N/A
|
-0.02
-100%
|
0
N/A
|
-0.01
N/A
|
-0.02
-100%
|
-0.02
N/A
|
-0.01
+50%
|
0
N/A
|
0.03
N/A
|
0.05
+67%
|
0.04
-20%
|
0.02
-50%
|
0.02
N/A
|
0.03
+50%
|
0.03
N/A
|
0.04
+33%
|
0.06
+50%
|
0.06
N/A
|
|