Herald Statements
11
Data from Herald`s earning releases including common size income statement and balance sheet.
Common size analysis evaluates financial statements by expressing each line item as a percentage of a base amount for that period.
Key Information:
Report currency:
HKD - Hong Kong dollar
Last reporting period:
30 Sep, 2023
Next reporting period:
28 Mar, 2024
Report frequency:
Semi-annual
Earnings release date:
—
Expected release date:
—
Herald Income Statement
B
M
HKD (except Earnings per share)
Financial
Revenue
Cost of sales
Gross profit
Research and development
Selling, general and administrative
Total operating expenses
Operating income
Interest expense
Other income
Income before tax
Provision for income taxes
Net income
Diluted earnings per share
Shares outstanding after dilution
406.78
-10.5 %
303.46
103.32
-11.6 %
—
97.477
92.928
45.7 %
10.396
-80.4 %
-0.652
—
9.744
-81.9 %
2.116
8.212
-78.6 %
0.014
604.49
454.45
-43.8 %
100
337.61
74.3
116.83
-36.1 %
25.7
—
0
97.217
21.4
63.795
-45.4 %
14
53.039
-19.8 %
11.7
0.799
0.2
—
0
53.838
-15.9 %
11.8
15.309
3.4
38.302
-13 %
8.4
0.063
604.49
808.53
31.1 %
100
625.6
77.4
182.93
197.2 %
22.6
—
0
109.31
13.5
116.78
23 %
14.4
66.157
298.3 %
8.2
-2.116
-0.3
—
0
64.041
309 %
7.9
20.282
2.5
44.025
247.9 %
5.4
0.073
604.49
616.6
10.4 %
100
555.06
90
61.542
5.3 %
10
—
0
100.01
16.2
94.903
1.1 %
15.4
-33.361
5.7 %
-5.4
2.72
0.4
—
0
-30.641
15 %
-5
-2.293
-0.4
-29.768
5.1 %
-4.8
-0.049
604.49
558.54
37.6 %
100
500.1
89.5
58.444
-25.6 %
10.5
—
0
94.664
16.9
93.829
12.9 %
16.8
-35.385
-683.2 %
-6.3
-0.674
-0.1
—
0
-36.059
-1140.8 %
-6.5
-5.218
-0.9
-31.379
-333.4 %
-5.6
-0.052
604.49
406
-22.2 %
100
327.43
80.6
78.565
-32 %
19.4
—
0
98.516
24.3
83.083
-6 %
20.5
-4.518
-116.7 %
-1.1
1.612
0.4
—
0
-2.906
-110.9 %
-0.7
-4.536
-1.1
13.447
-34.3 %
3.3
0.003
604.49
521.78
46.9 %
100
406.29
77.9
115.49
44.6 %
22.1
—
0
96.312
18.5
88.395
83 %
16.9
27.099
-14.2 %
5.2
-0.495
-0.09
—
0
26.604
-15 %
5.1
8.489
1.6
20.474
37.4 %
3.9
0.031
604.49
355.29
-39.9 %
100
275.4
77.5
79.884
-33.5 %
22.5
—
0
76.738
21.6
48.302
-59.3 %
13.6
31.582
2280 %
8.9
-0.293
-0.08
—
0
31.289
45446.4 %
8.8
5.225
1.5
14.905
344.1 %
4.2
0.041
604.49
590.96
38.6 %
100
470.84
79.7
120.12
68.5 %
20.3
—
0
114.72
19.4
118.79
104 %
20.1
1.327
-89.8 %
0.2
-1.396
-0.2
—
0
-0.069
-100.6 %
-0.01
7.662
1.3
-6.107
-139.2 %
-1.03
-0.01
604.49
426.33
-19 %
100
355.04
83.3
71.291
3.4 %
16.7
—
0
101.78
23.9
58.237
-55.2 %
13.7
13.054
121.4 %
3.1
-1.122
-0.3
—
0
11.932
129.4 %
2.8
-3.645
-0.9
15.56
137.3 %
3.6
0.026
604.49
526.13
-0.7 %
100
457.16
86.9
68.973
-22.6 %
13.1
—
0
123.29
23.4
129.86
-1.2 %
24.7
-60.89
-43.9 %
-11.6
-1.296
-0.2
—
0
-40.577
22.1 %
-7.7
3.129
0.6
-41.718
4.3 %
-7.9
-0.069
604.49
530.05
-28.5 %
100
440.96
83.2
89.091
-46 %
16.8
—
0
136.05
25.7
131.41
-6.4 %
24.8
-42.32
-271.1 %
-8
0.468
0.09
—
0
-52.119
-321.2 %
-9.8
-7.183
-1.4
-43.584
-359 %
-8.2
-0.072
604.49
741.55
66.6 %
576.42
165.13
87.2 %
—
156.31
140.4
-7.4 %
24.734
139.1 %
-1.167
—
23.567
137 %
8.523
16.83
129.6 %
0.028
603.78
445.1
-31.5 %
356.9
88.2
-43.2 %
—
145.7
151.6
7.9 %
-63.3
-524.8 %
-0.4
0
-63.7
-124 %
-6.1
-56.8
-153.1 %
-0.09
602.5
649.9
-9.1 %
494.5
155.4
-15.3 %
—
144.1
140.5
-1.1 %
14.9
-64 %
-0.1
0
265.3
1134 %
87.7
106.9
406.6 %
0.18
603
715
-12.2 %
531.5
183.5
1.2 %
—
157.7
142.1
-8.3 %
41.4
56.8 %
0.7
0
21.5
-18.3 %
-0.1
21.1
17.2 %
0.03
602.9
814
44.8 %
632.7
181.3
44.8 %
—
151.2
154.9
21.4 %
26.4
1200 %
-0.1
0
26.3
1352.4 %
9.7
18
766.7 %
0.03
602.5
562.1
-20 %
436.9
125.2
-24.9 %
—
128.4
127.6
-11.1 %
-2.4
-110.3 %
0.4
-0.7
-2.1
-109.1 %
-0.7
-2.7
-114.3 %
—
602.5
703
11.2 %
536.1
166.8
-2.9 %
—
158
143.6
-8.8 %
23.3
61.8 %
-0.2
—
23.1
69.9 %
5.4
18.9
372.5 %
0.03
602.5
632.2
-10.7 %
460.4
171.8
6.3 %
—
166.9
157.4
18.4 %
14.4
-49.8 %
-0.2
-0.1
13.6
-51.6 %
8.9
4
-82.2 %
0.01
602.5
707.6
29.9 %
546
161.6
18 %
—
146
132.9
-9.5 %
28.7
389.9 %
-0.6
0
28.1
383.8 %
5.4
22.5
325 %
0.04
602.5
544.8
-31.9 %
407.8
137
-34.2 %
—
161.8
146.9
-5.8 %
-9.9
-118.9 %
1
0
-9.9
-119.3 %
0.1
-10
-130.3 %
-0.02
602.5
800.1
27.4 %
591.8
208.3
23.9 %
—
155.4
156
17.6 %
52.4
47.6 %
-1
0.5
51.4
50.3 %
16.6
33
18.7 %
0.05
602.5
628.1
-18.6 %
460
168.1
5.5 %
—
155.8
132.6
-16.8 %
35.5
35400 %
-0.5
0
34.2
2730.8 %
10.1
27.8
571.2 %
0.05
602.5
771.5
12.4 %
612
159.4
-7.8 %
—
140.2
159.3
11.5 %
0.1
-99.7 %
-1.5
0.1
-1.3
-102.6 %
5.6
-5.9
-111.8 %
-0.01
602.5
686.3
-26.8 %
513.4
172.9
-20.3 %
—
157.8
142.9
8.8 %
30
-65 %
22.7
0
49.8
-41.8 %
-0.8
49.9
-18.6 %
0.08
602.5
937.2
68 %
720.2
217
58.9 %
—
145.1
131.3
6.3 %
85.7
554.2 %
-0.1
-0.1
85.5
444.6 %
23.1
61.3
246.3 %
0.1
602.5
558
-38.5 %
421.4
136.6
-47.2 %
—
128.8
123.5
29.9 %
13.1
-92 %
4
0
15.7
-90.4 %
-3.2
17.7
-86.3 %
0.03
602.5
908
37.2 %
649.4
258.7
27.6 %
—
136.3
95.1
-44.5 %
163.5
422.4 %
0.7
0.1
164.3
611.3 %
34.2
129.4
3135 %
0.21
602.5
661.9
-32.4 %
459.2
202.7
-4 %
—
126.9
171.4
13.4 %
31.3
-47.8 %
-2.3
-0.1
23.1
-60.4 %
20.7
4
-91.6 %
0.01
604.9
979
34.1 %
767.9
211.1
13.3 %
—
151.5
151.2
22 %
60
-3.8 %
-1.6
-0.4
58.4
-23.4 %
13
47.7
-20.5 %
0.08
606.8
729.9
-11.4 %
543.6
186.3
—
—
134.2
123.9
4.7 %
62.4
-8.4 %
13.7
-0.1
76.2
12.6 %
15.8
60
3.4 %
0.1
607.4
824.1
2.3 %
637.8
186.3
-3.8 %
—
134.1
118.3
-9 %
68.1
6.9 %
-0.4
0
67.7
-3.7 %
10
58
-8.5 %
0.1
607.6
805.2
8.1 %
611.5
193.7
27.8 %
—
147.4
130
30.4 %
63.7
22.7 %
4.9
-0.1
70.3
34.9 %
10
63.4
32.9 %
0.1
608.9
744.9
26.9 %
593.3
151.6
-3.1 %
—
120.9
99.7
-14.1 %
51.9
28.8 %
0.2
0
52.1
0.6 %
3.8
47.7
10.9 %
0.08
613.9
587.2
-20.5 %
430.8
156.4
-7.3 %
—
127.2
116.1
0.3 %
40.3
-24 %
2.1
0
51.8
-3 %
7.4
43
-0.7 %
0.07
613.9
738.5
-3.1 %
569.7
168.8
-19.7 %
—
120.4
115.8
-16.8 %
53
-25.4 %
0.4
0
53.4
-25.4 %
7
43.3
-28.4 %
0.07
613.9
762.2
12 %
552
210.2
38.3 %
—
143.9
139.2
28.9 %
71
61.4 %
1.1
0
71.6
62.7 %
7.2
60.5
69.5 %
0.1
613.9
680.8
16.6 %
528.8
152
-11.3 %
—
111.6
108
-9.6 %
44
-14.9 %
—
0
44
-13.2 %
9.3
35.7
-9.4 %
0.06
613.9
584.1
12.4 %
412.8
171.3
59.3 %
—
123.8
119.5
44 %
51.7
110.2 %
0.8
0.1
50.7
103.6 %
10.9
39.4
74.3 %
0.06
614.5
519.7
16.3 %
412.2
107.5
-10.3 %
—
88.2
83
-15.8 %
24.6
16 %
0.3
0
24.9
27 %
0.9
22.6
72.5 %
0.04
615.6
446.9
—
327.1
119.8
—
—
111.6
98.6
—
21.2
—
-0.7
0.1
19.6
—
2.4
13.1
—
0.02
619.3