EPS Creative Statements
38
EPS Creative 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
357.83
309
48.831
11.408
57.624
67.771
-18.94
10.757
—
-8.182
0.5
-5.235
-0.01
500
224.94
100
200.11
89
24.833
11
10.406
4.6
52.923
23.5
65.097
28.4
-40.264
-17.4
-2.99
-1.4
—
0
-42.105
-18.7
-0.224
-0.1
-37.895
-16.8
-0.076
500
258.39
100
213.06
81.1
45.326
18.9
5.412
1.2
53.186
13.3
56.634
19.8
-11.308
-1
-7.03
-1.7
—
0
-18.339
-2.7
2.094
1
-18.923
-3.4
-0.038
500
274.18
100
228
83.2
46.181
16.8
5.876
2.1
51.911
18.9
55.561
20.3
-9.38
-3.4
-8.918
-3.3
—
0
-18.297
-6.7
2.382
0.9
-17.175
-6.3
-0.034
500
245.77
100
215.17
87.5
30.6
12.5
5.373
2.2
28.049
11.4
34.226
13.9
-3.626
-1.5
-0.817
-0.3
—
0
-4.447
-1.8
1.147
0.5
-5.425
-2.2
-0.011
500
199.11
100
171.93
86.3
27.186
13.7
—
0
25.252
12.7
23.647
11.9
3.539
1.8
-1.56
-0.8
—
0
2.159
1.1
0.101
0.05
2.058
1
0.004
500
206.33
100
179.49
87
26.845
13
—
0
23.019
11.2
21.295
10.3
5.55
2.7
-0.573
-0.3
—
0
4.977
2.4
0.53
0.3
4.447
2.2
0.009
500
537.41
100
445.21
82.8
92.201
17.2
—
0
60.309
11.2
59.281
11
32.92
6.1
0.029
0.005
—
0
27.8
5.2
5.065
0.9
22.735
4.2
0.045
500