China Gem Statements
11
Data from China Gem`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:
31 Dec, 2020
Next reporting period:
29 Jun, 2021
Report frequency:
Semi-annual
Earnings release date:
—
Expected release date:
—
China Gem 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
19.985
-28.6 %
100
—
0
—
—
0
—
0
28.987
145
32.88
286.4 %
164.5
-12.895
-166.3 %
-64.5
-502.48
-2514.3
—
0
-632.39
-5104.9 %
-3164.3
-0.152
-0.8
-632.24
-4872.4 %
-3163.6
-0.149
4 250.01
27.973
-48 %
100
—
0
—
—
0
—
0
8.575
30.7
8.51
172 %
30.4
19.463
-70.3 %
69.6
-31.613
-113.01
—
0
-12.15
96.7 %
-43.4
0.565
2
-12.715
96.7 %
-45.5
-0.003
4 250.01
53.743
7.1 %
100
—
0
—
—
0
—
0
-14.887
-27.7
-11.823
-121.4 %
-22
65.566
1395.3 %
122
-159.49
-296.8
—
0
-373.54
-2019.7 %
-695.05
11.352
21.1
-384.89
-2084.2 %
-716.2
-0.091
4 245.5
50.195
1.7 %
100
—
0
—
—
0
—
0
56.841
113.2
55.257
59.8 %
110.1
-5.062
-134.2 %
-10.08
-12.56
-25.02
—
0
-17.622
68.2 %
-35.1
—
0
-17.622
72.1 %
-35.1
-0.004
4 153.42
49.352
-1.7 %
100
—
0
—
—
0
—
0
30.671
62.1
34.569
51.7 %
70
14.783
-46 %
30
-51.761
-104.9
—
0
-55.352
-1114.4 %
-112.2
7.714
15.6
-63.065
-1283.6 %
-127.8
-0.015
4 111.47
50.18
-54.4 %
100
—
0
—
—
0
—
0
21.828
43.5
22.791
-59.9 %
45.4
27.389
-43.8 %
54.6
-31.947
-63.7
—
0
-4.558
-114.1 %
-9.08
—
0
-4.558
-111 %
-9.08
-0.001
3 759.82
109.93
4924.4 %
100
4.366
4
105.57
—
96
—
0
57.116
52
56.823
236.3 %
51.7
48.744
431.4 %
44.3
-16.384
-14.9
—
0
32.36
137.2 %
29.4
-9.098
-8.3
41.465
748.3 %
37.7
0.012
3 540.84
2.188
-33.7 %
100
—
0
—
-100 %
0
—
0
15.784
721.4
16.896
69 %
772.2
-14.708
-96.1 %
-672.2
28.35
1295.7
—
0
13.642
-52.1 %
623.5
20.038
915.8
-6.396
-162.1 %
-292.3
-0.002
3 595.37
3.3
-40 %
100
0.8
24.2
2.4
-38.5 %
72.7
—
0
11.4
345.5
10
-10.7 %
303
-7.5
-1.4 %
-227.3
36
1090.9
-1.5
-45.5
28.5
763.6 %
863.6
18.2
551.5
10.3
1387.5 %
312.1
—
3 441.9
5.5
31 %
100
1.7
30.9
3.9
30 %
70.9
—
0
13.3
241.8
11.2
7.7 %
203.6
-7.4
0 %
-134.5
10.6
192.7
0.1
1.8
3.3
113.5 %
60
4
72.7
-0.8
96.3 %
-14.5
—
3 338.6
4.2
40 %
100
1.2
28.6
3
400 %
71.4
—
0
10.5
250
10.4
28.4 %
247.6
-7.4
1.3 %
-176.2
-17
-404.8
-0.1
-2.4
-24.4
-24500 %
-581
-2.6
-61.9
-21.8
-473.7 %
-519.05
-0.01
2 996.2
3
150 %
100
2.4
80
0.6
-33.3 %
20
—
0
8.3
276.7
8.1
-65.5 %
270
-7.5
67 %
-250
7.5
250
-0.2
-6.7
0.1
100.5 %
3.3
3.8
126.7
-3.8
83 %
-126.7
—
2 967.1
1.2
-29.4 %
100
0.3
25
0.9
125 %
75
—
0
23.6
1966.7
23.5
579.6 %
1958.3
-22.7
-536.5 %
-1891.7
0.5
41.7
—
0
-22.2
-103.2 %
-1850
0.3
25
-22.4
66.5 %
-1866.7
-0.02
1 453.4
1.7
-26.1 %
100
1.3
76.5
0.4
-50 %
23.5
—
0
-41.4
-2435.3
-4.9
-119.1 %
-288.2
5.2
120.9 %
305.9
688.8
40517.6
0.1
5.9
694.1
197.5 %
40829.4
-0.2
-11.8
-66.8
90.6 %
-3929.4
-0.03
1 970.9
2.3
27.8 %
100
1.6
69.6
0.8
14.3 %
34.8
—
0
62.1
2700
25.6
493.8 %
1113
-24.9
-441.1 %
-1082.6
-686.7
-29856.5
0
0
-711.6
-580.5 %
-30939.1
1.3
56.5
-712.9
21.5 %
-30995.7
-0.4
1 788.5
1.8
-21.7 %
100
1.1
61.1
0.7
—
38.9
—
0
0.3
16.7
-6.5
-165.7 %
-361.1
7.3
179.3 %
405.6
140.8
7822.2
0
0
148.1
199.5 %
8227.8
21.6
1200
-907.8
-658.4 %
-50433.3
-0.43
2 100.7
2.3
—
100
1.6
69.6
0.7
-12.5 %
30.4
—
0
10.6
460.9
9.9
-38.5 %
430.4
-9.2
39.9 %
-400.0000000000001
-139.7
-6073.9
-0.8
-34.8
-148.9
11.4 %
-6473.9
-0.4
-17.4
-119.7
67.2 %
-5204.3
-0.15
748.5
2.3
15 %
100
1.5
65.2
0.8
-11.1 %
34.8
—
0
16.7
726.1
16.1
28.8 %
700
-15.3
-31.9 %
-665.2
-254.1
-11047.8
-0.6
-26.09
-168
-9.8 %
-7304.3
-0.8
-34.8
-364.6
-84.2 %
-15852.2
-0.58
623.4
2
-96.9 %
100
1.1
55
0.9
-88.8 %
45
—
0
13.1
655
12.5
19 %
625
-11.6
-364 %
-580
-40
-2000
-0.7
-35
-153
18.2 %
-7650
-0.9
-45
-197.9
-7 %
-9895
-0.12
1 609.3
64.2
8.8 %
100
56.2
87.5
8
27 %
12.5
—
0
18.1
28.2
10.5
-44.4 %
16.4
-2.5
80.2 %
-3.9
-90.8
-141.4
0
0
-187
-1458.3 %
-291.3
-2.1
-3.3
-184.9
-1440.8 %
-288.006
-0.12
1 577.1
59
21.4 %
100
52.7
89.3
6.3
-53.3 %
10.7
—
0
21.8
36.9
18.9
20.4 %
32
-12.6
-500 %
-21.4
0.6
1
0
0
-12
96.9 %
-20.3
-0.1
-0.2
-12
96.9 %
-20.3
-0.04
305.8
48.6
-8.3 %
100
35.1
72.2
13.5
73.1 %
27.8
—
0
21.9
45.1
15.7
61.9 %
32.3
-2.1
-10.5 %
-4.3
-12.9
-26.5
0
0
-383.2
-170.8 %
-788.5
-0.2
-0.4
-383
-177.3 %
-788.07
-1.67
229.2
53
47.6 %
100
45.2
85.3
7.8
-40.5 %
14.7
—
0
11.8
22.3
9.7
-12.6 %
18.3
-1.9
-195 %
-3.6
-6.4
-12.08
0
0
-141.5
-1421.5 %
-267
-3.4
-6.4
-138.1
-1992.4 %
-260.6
-0.71
194.1
35.9
-57.6 %
100
22.8
63.5
13.1
-72.8 %
36.5
—
0
20
55.7
11.1
58.6 %
30.9
2
-95.1 %
5.6
-16
-44.6
-0.1
-0.3
-9.3
-129.2 %
-25.9
-2.7
-7.5
-6.6
-123.2 %
-18.4
-0.04
184.3
84.6
-18.3 %
100
36.4
43
48.2
23.6 %
57
—
0
10.4
12.3
7
218.2 %
8.3
41.2
11.7 %
48.7
-9.3
-11
0
0
31.9
-52.1 %
37.7
3.5
4.1
28.4
-42.9 %
33.6
0.11
307.9
103.5
-0.6 %
100
64.5
62.3
39
-13.3 %
37.7
—
0
6.7
6.5
2.2
-71.1 %
2.1
36.9
-1.3 %
35.7
26.8
25.9
-0.1
-0.1
66.6
532.5 %
64.3
5.2
5
49.7
291.2 %
48
0.14
352.5
104.1
554.7 %
100
59.1
56.8
45
429.4 %
43.2
—
0
17.4
16.7
7.6
120.7 %
7.3
37.4
-17.4 %
35.9
-52.7
-50.6
-0.1
-0.1
-15.4
-147.7 %
-14.8
6.4
6.1
-26
-653.2 %
-25
-0.26
101.3
15.9
-1.2 %
100
7.4
46.5
8.5
23.2 %
53.5
—
0
17.7
111.3
-36.8
-450.5 %
-231.4
45.3
1324.3 %
284.9
-8.1
-50.9
0.1
0.6
32.3
272.7 %
203.1
4.2
26.4
4.7
125 %
29.6
0.02
184.8
16.1
28.8 %
100
9.2
57.1
6.9
27.8 %
42.9
—
0
12.1
75.2
10.5
-54.9 %
65.2
-3.7
79.3 %
-23
-0.8
-5
-1.6
-9.9
-18.7
48.8 %
-116.1
—
0
-18.8
12.1 %
-116.8
-0.36
52
12.5
-13.8 %
100
7.1
56.8
5.4
-18.2 %
43.2
—
0
18.4
147.2
23.3
153.3 %
186.4
-17.9
-588.5 %
-143.2
-3.8
-30.4
0
0
-36.5
-461.5 %
-292
-15.1
-120.8
-21.4
-224.2 %
-171.2
-0.41
52
14.5
5.8 %
100
7.9
54.5
6.6
10 %
45.5
—
0
14.6
100.7
9.2
-70 %
63.4
-2.6
89.5 %
-17.9
-4
-27.6
0.1
0.7
-6.5
86.6 %
-44.8
—
0
-6.6
82.7 %
-45.5
-0.13
52
13.7
21.2 %
100
7.7
56.2
6
114.3 %
43.8
—
0
21.4
156.2
30.7
279 %
224.1
-24.7
-375 %
-180.3
-4.1
-29.9
—
0
-48.4
-374.5 %
-353.3
-10.2
-74.5
-38.2
-274.5 %
-278.8
-1.12
34.2
11.3
-8.1 %
100
8.5
75.2
2.8
-22.2 %
24.8
—
0
15.8
139.8
8.1
-62.1 %
71.7
-5.2
70.8 %
-46.02
-5
-44.2
0
0
-10.2
73.4 %
-90.3
—
0
-10.2
73.4 %
-90.3
-0.33
30.5
12.3
9.8 %
100
8.6
69.9
3.6
33.3 %
29.3
—
0
18.6
151.2
21.4
16.3 %
174
-17.8
-14.1 %
-144.7
-7.8
-63.4
0.1
0.8
-38.3
-37.3 %
-311.4
—
0
-38.3
-37.3 %
-311.4
-1.19
32.3
11.2
1966.7 %
100
8.4
75
2.7
142.9 %
24.1
—
0
20.6
183.9
18.4
-29 %
164.3
-15.6
51.6 %
-139.3
-12.3
-109.8
0
0
-27.9
73.3 %
-249.1
—
0
-27.9
52.9 %
-249.1
-0.86
32.3
-0.6
-102.7 %
100
5.7
-950
-6.3
-184 %
1050
—
0
12.1
-2016.7
25.9
17.2 %
-4316.7
-32.2
-119 %
5366.7
—
0
-53.6
8933.3
-104.3
-275.2 %
17383.3
-45
7500
-59.2
-112.9 %
9866.7
-1.83
32.3
22.4
-77.2 %
100
14.9
66.5
7.5
-81.9 %
33.5
—
0
24.7
110.3
22.1
-30.1 %
98.7
-14.7
-250 %
-65.6
-11.4
-50.9
0
0
-27.8
48 %
-124.1
—
0
-27.8
72.5 %
-124.1
-0.86
32.3
98.2
-8.5 %
100
56.8
57.8
41.4
839.3 %
42.2
—
0
6.2
6.3
31.6
43 %
32.2
9.8
135.3 %
10
-4.1
-4.2
0
0
-53.5
-43 %
-54.5
0.3
0.3
-101.1
-169.6 %
-103
-3.13
32.3
107.3
—
100
112.9
105.2
-5.6
—
-5.2
—
0
31
28.9
22.1
—
20.6
-27.8
—
-25.9
-9.6
-8.9
0
0
-37.4
—
-34.9
0.1
0.09
-37.5
—
-34.9
-1.16
32.3