Upbest Group Ltd
HKEX:335
Income Statement
Earnings Waterfall
Upbest Group Ltd
Income Statement
Upbest Group Ltd
| Mar-2005 | Sep-2005 | Mar-2006 | Sep-2006 | Mar-2007 | Sep-2007 | Mar-2008 | Sep-2008 | Mar-2009 | Sep-2009 | Mar-2010 | Sep-2010 | Mar-2011 | Sep-2011 | Mar-2012 | Sep-2012 | Mar-2013 | Sep-2013 | Mar-2014 | Sep-2014 | Mar-2015 | Sep-2015 | Mar-2016 | Sep-2016 | Mar-2017 | Sep-2017 | Mar-2018 | Sep-2018 | Mar-2019 | Sep-2019 | Mar-2020 | Sep-2020 | Mar-2021 | Sep-2021 | Mar-2022 | Sep-2022 | Mar-2023 | Sep-2023 | Mar-2024 | Sep-2024 | Mar-2025 | Sep-2025 | ||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Revenue | |||||||||||||||||||||||||||||||||||||||||||
| Interest Expense |
3
|
4
|
9
|
11
|
10
|
12
|
10
|
5
|
2
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
1
|
2
|
2
|
1
|
1
|
0
|
0
|
0
|
0
|
0
|
0
|
4
|
9
|
9
|
6
|
4
|
4
|
4
|
7
|
7
|
5
|
6
|
0
|
0
|
|
| Revenue |
58
N/A
|
63
+8%
|
77
+22%
|
134
+73%
|
209
+56%
|
318
+52%
|
295
-7%
|
304
+3%
|
421
+38%
|
366
-13%
|
396
+8%
|
420
+6%
|
292
-31%
|
226
-23%
|
179
-21%
|
104
-42%
|
67
-36%
|
61
-9%
|
84
+38%
|
97
+16%
|
259
+166%
|
333
+28%
|
443
+33%
|
524
+18%
|
318
-39%
|
177
-44%
|
125
-30%
|
175
+41%
|
192
+9%
|
161
-16%
|
175
+8%
|
159
-9%
|
119
-25%
|
128
+7%
|
127
-1%
|
116
-9%
|
115
-1%
|
123
+7%
|
122
-1%
|
104
-15%
|
89
-14%
|
82
-8%
|
|
| Gross Profit | |||||||||||||||||||||||||||||||||||||||||||
| Cost of Revenue |
0
|
0
|
0
|
(43)
|
(107)
|
(207)
|
(189)
|
(222)
|
(355)
|
(297)
|
(311)
|
(330)
|
(219)
|
(166)
|
(127)
|
(51)
|
(12)
|
(5)
|
(22)
|
(32)
|
(182)
|
(241)
|
(347)
|
(423)
|
(197)
|
(54)
|
(7)
|
(16)
|
0
|
11
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
|
| Gross Profit |
0
N/A
|
33
N/A
|
0
N/A
|
46
N/A
|
102
+121%
|
111
+9%
|
107
-4%
|
83
-23%
|
66
-20%
|
69
+4%
|
85
+23%
|
90
+6%
|
73
-19%
|
60
-17%
|
52
-13%
|
53
+2%
|
55
+3%
|
55
+1%
|
62
+11%
|
66
+7%
|
77
+18%
|
93
+20%
|
97
+4%
|
102
+5%
|
120
+18%
|
123
+2%
|
117
-5%
|
159
+36%
|
192
+20%
|
172
-10%
|
0
N/A
|
0
N/A
|
0
N/A
|
0
N/A
|
0
N/A
|
0
N/A
|
0
N/A
|
0
N/A
|
0
N/A
|
0
N/A
|
0
N/A
|
0
N/A
|
|
| Operating Income | |||||||||||||||||||||||||||||||||||||||||||
| Operating Expenses |
(20)
|
(20)
|
(4)
|
52
|
(32)
|
131
|
(34)
|
(27)
|
(22)
|
(27)
|
(41)
|
(48)
|
(47)
|
(25)
|
(29)
|
(23)
|
(22)
|
(24)
|
(23)
|
(21)
|
(20)
|
(24)
|
(25)
|
(26)
|
(30)
|
(28)
|
(25)
|
(30)
|
(26)
|
(22)
|
(58)
|
(69)
|
(37)
|
(67)
|
(43)
|
(4)
|
(73)
|
51
|
(63)
|
19
|
(46)
|
(5)
|
|
| Selling, General & Administrative |
(20)
|
(20)
|
(22)
|
(26)
|
(32)
|
(35)
|
(34)
|
(32)
|
(23)
|
(24)
|
(42)
|
(49)
|
(47)
|
(26)
|
(30)
|
(24)
|
(24)
|
(25)
|
(24)
|
(24)
|
(23)
|
(26)
|
(28)
|
(28)
|
(30)
|
(28)
|
(26)
|
(31)
|
(27)
|
(23)
|
(59)
|
(26)
|
(40)
|
(27)
|
(43)
|
(26)
|
(74)
|
(25)
|
(63)
|
(29)
|
(46)
|
(44)
|
|
| Other Operating Expenses |
0
|
0
|
19
|
78
|
0
|
166
|
0
|
4
|
0
|
(3)
|
1
|
0
|
1
|
2
|
1
|
1
|
2
|
1
|
1
|
3
|
3
|
2
|
3
|
2
|
1
|
1
|
1
|
1
|
1
|
1
|
1
|
(42)
|
2
|
(39)
|
1
|
22
|
0
|
76
|
0
|
48
|
0
|
38
|
|
| Operating Income |
39
N/A
|
44
+12%
|
74
+69%
|
143
+94%
|
70
-51%
|
242
+248%
|
73
-70%
|
55
-24%
|
44
-21%
|
42
-4%
|
43
+3%
|
41
-5%
|
26
-37%
|
36
+36%
|
23
-34%
|
31
+30%
|
33
+7%
|
32
-3%
|
39
+22%
|
45
+16%
|
57
+26%
|
69
+21%
|
72
+5%
|
76
+5%
|
91
+20%
|
96
+5%
|
92
-4%
|
129
+40%
|
166
+29%
|
150
-9%
|
117
-22%
|
90
-23%
|
82
-9%
|
61
-25%
|
84
+38%
|
112
+33%
|
42
-63%
|
174
+315%
|
59
-66%
|
123
+108%
|
44
-65%
|
77
+76%
|
|
| Pre-Tax Income | |||||||||||||||||||||||||||||||||||||||||||
| Interest Income Expense |
51
|
75
|
75
|
(11)
|
156
|
(11)
|
83
|
86
|
85
|
86
|
58
|
60
|
99
|
96
|
17
|
18
|
137
|
134
|
122
|
121
|
252
|
252
|
(9)
|
(8)
|
145
|
144
|
108
|
110
|
169
|
166
|
(56)
|
(11)
|
(25)
|
18
|
13
|
(9)
|
64
|
(13)
|
34
|
(13)
|
27
|
(9)
|
|
| Non-Reccuring Items |
0
|
18
|
18
|
0
|
0
|
12
|
12
|
(0)
|
(5)
|
(4)
|
0
|
(2)
|
0
|
45
|
56
|
(4)
|
0
|
3
|
6
|
12
|
8
|
464
|
457
|
(7)
|
(2)
|
(2)
|
(35)
|
(28)
|
(44)
|
(60)
|
1
|
(21)
|
0
|
(13)
|
0
|
(16)
|
1
|
(39)
|
0
|
(44)
|
1
|
0
|
|
| Total Other Income |
0
|
(0)
|
0
|
(0)
|
0
|
(1)
|
0
|
0
|
(0)
|
0
|
(1)
|
(0)
|
(1)
|
(2)
|
(1)
|
(1)
|
(2)
|
(1)
|
(1)
|
0
|
0
|
0
|
0
|
(2)
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
(0)
|
0
|
(0)
|
0
|
|
| Pre-Tax Income |
90
N/A
|
136
+51%
|
167
+23%
|
132
-21%
|
225
+71%
|
243
+8%
|
168
-31%
|
141
-16%
|
124
-12%
|
124
N/A
|
101
-18%
|
100
-2%
|
125
+26%
|
176
+41%
|
97
-45%
|
45
-54%
|
170
+279%
|
169
-1%
|
166
-2%
|
178
+7%
|
317
+78%
|
784
+147%
|
520
-34%
|
60
-88%
|
234
+289%
|
238
+2%
|
166
-30%
|
210
+27%
|
291
+38%
|
256
-12%
|
62
-76%
|
57
-8%
|
57
+1%
|
66
+15%
|
97
+47%
|
87
-11%
|
107
+23%
|
121
+13%
|
93
-24%
|
65
-30%
|
71
+9%
|
68
-5%
|
|
| Net Income | |||||||||||||||||||||||||||||||||||||||||||
| Tax Provision |
(7)
|
(7)
|
(12)
|
(14)
|
(11)
|
(12)
|
(11)
|
(8)
|
(5)
|
(5)
|
(6)
|
(5)
|
(3)
|
(4)
|
(2)
|
(0)
|
(2)
|
(2)
|
(1)
|
(1)
|
(2)
|
(3)
|
(2)
|
(2)
|
(8)
|
(10)
|
(2)
|
(9)
|
(28)
|
(26)
|
(16)
|
(14)
|
(11)
|
(12)
|
(10)
|
(9)
|
(7)
|
(7)
|
(7)
|
(5)
|
(1)
|
(1)
|
|
| Income from Continuing Operations |
84
|
130
|
155
|
119
|
215
|
231
|
156
|
133
|
119
|
119
|
95
|
94
|
122
|
173
|
95
|
44
|
167
|
167
|
165
|
177
|
315
|
782
|
518
|
58
|
226
|
228
|
164
|
201
|
263
|
230
|
46
|
43
|
46
|
54
|
87
|
78
|
100
|
115
|
86
|
61
|
70
|
67
|
|
| Income to Minority Interest |
0
|
0
|
0
|
(0)
|
(1)
|
(1)
|
0
|
(0)
|
(1)
|
(1)
|
0
|
(0)
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
(0)
|
(0)
|
0
|
0
|
0
|
0
|
0
|
(9)
|
(8)
|
2
|
1
|
0
|
0
|
0
|
0
|
(0)
|
0
|
0
|
0
|
0
|
(0)
|
(0)
|
|
| Net Income (Common) |
84
N/A
|
130
+55%
|
155
+20%
|
118
-24%
|
214
+81%
|
230
+8%
|
156
-32%
|
133
-15%
|
118
-11%
|
118
+0%
|
95
-20%
|
94
-1%
|
122
+29%
|
173
+42%
|
95
-45%
|
44
-54%
|
168
+279%
|
167
0%
|
165
-1%
|
177
+7%
|
315
+78%
|
782
+148%
|
518
-34%
|
58
-89%
|
226
+291%
|
228
+1%
|
164
-28%
|
193
+18%
|
255
+32%
|
232
-9%
|
48
-79%
|
44
-8%
|
46
+5%
|
54
+17%
|
87
+60%
|
78
-10%
|
100
+28%
|
115
+15%
|
86
-25%
|
61
-29%
|
69
+15%
|
67
-4%
|
|
| EPS (Diluted) |
0.04
N/A
|
0.05
+25%
|
0.06
+20%
|
0.05
-17%
|
0.08
+60%
|
0.09
+12%
|
0.06
-33%
|
0.05
-17%
|
0.05
N/A
|
0.05
N/A
|
0.04
-20%
|
0.04
N/A
|
0.05
+25%
|
0.07
+40%
|
0.04
-43%
|
0.02
-50%
|
0.06
+200%
|
0.07
+17%
|
0.06
-14%
|
0.07
+17%
|
0.12
+71%
|
0.29
+142%
|
0.19
-34%
|
0.02
-89%
|
0.08
+300%
|
0.08
N/A
|
0.06
-25%
|
0.07
+17%
|
0.09
+29%
|
0.09
N/A
|
0.02
-78%
|
0.02
N/A
|
0.02
N/A
|
0.02
N/A
|
0.03
+50%
|
0.03
N/A
|
0.04
+33%
|
0.04
N/A
|
0.03
-25%
|
0.02
-33%
|
0.03
+50%
|
0.03
N/A
|
|