Upbest Statements
33
Data from Upbest`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:
—
Upbest 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
67.52
22.1 %
—
—
—
—
13.08
12.828
13 %
54.692
24.4 %
-5.484
—
57.987
-8.7 %
4.822
53.17
-14 %
0.02
2 682.32
55.319
-7.2 %
100
—
0
—
—
0
—
0
12.265
22.2
11.349
-10.3 %
20.5
43.97
-6.4 %
79.5
67.791
122.5
—
0
63.487
45.5 %
114.8
1.854
3.4
61.851
60.8 %
111.8
0.023
2 682.32
59.642
5.7 %
100
—
0
—
—
0
—
0
13.544
22.7
12.656
3.9 %
21.2
46.986
6.2 %
78.8
-3.875
-6.5
—
0
43.619
0.4 %
73.1
5.016
8.4
38.459
-3.4 %
64.5
0.014
2 682.32
56.429
-20.1 %
100
—
0
—
—
0
—
0
12.449
22.1
12.183
-11 %
21.6
44.246
-22.2 %
78.4
16.004
28.4
—
0
43.445
-19.6 %
77
3.663
6.5
39.802
-15.7 %
70.5
0.015
2 682.32
70.582
23.3 %
100
—
0
—
—
0
—
0
13.96
19.8
13.684
13.6 %
19.4
56.898
25.9 %
80.6
-2.954
-4.2
—
0
54.005
345.6 %
76.5
6.794
9.6
47.234
575 %
66.9
0.018
2 682.32
57.231
-7.7 %
100
—
0
—
—
0
—
0
13.495
23.6
12.045
1.4 %
21
45.186
-9.8 %
79
-19.869
-34.7
—
0
12.12
-73.2 %
21.2
5.151
9
6.998
-82.2 %
12.2
0.003
2 682.32
61.99
-35.9 %
100
—
0
—
—
0
—
0
13.039
21
11.88
-8.3 %
19.2
50.11
-40.2 %
80.8
-4.902
-7.9
—
0
45.229
282.4 %
73
6.01
9.7
39.229
738.4 %
63.3
0.015
2 682.32
96.712
23.8 %
100
—
0
—
—
0
—
0
13.3
13.8
12.955
-2.1 %
13.4
83.757
29.1 %
86.6
-50.476
-52.2
—
0
11.828
-76.6 %
12.2
7.588
7.8
4.679
-89.1 %
4.8
0.002
2 682.32
78.119
-6.3 %
100
—
0
78.119
-17 %
100
—
0
13.766
17.6
13.227
51.4 %
16.9
64.892
-24 %
83.1
-5.585
-7.1
—
0
50.445
-75.5 %
64.6
8.284
10.6
43.059
-77.2 %
55.1
0.016
2 682.32
83.372
-23 %
100
-10.703
-12.8
94.075
-3.5 %
112.8
—
0
9.247
11.1
8.738
-49.2 %
10.5
85.337
6.3 %
102.4
171.19
205.3
—
0
205.78
142.7 %
246.8
17.625
21.1
188.86
187.2 %
226.5
0.07
2 682.32
108.22
61.3 %
100
10.703
9.9
97.514
58.2 %
90.1
—
0
17.56
16.2
17.2
31.5 %
15.9
80.314
65.3 %
74.2
-2.084
-1.9
—
0
84.806
-32.3 %
78.4
10.414
9.6
65.762
-48.2 %
60.8
0.025
2 682.32
67.091
16.6 %
100
5.44
8.1
61.651
10.6 %
91.9
—
0
13.587
20.3
13.078
6.2 %
19.5
48.573
11.9 %
72.4
111.62
166.4
—
0
125.22
210.8 %
186.6
-1.78
-2.7
127.02
247.2 %
189.3
0.047
2 682.32
57.551
-52 %
1.832
55.719
-17.5 %
—
12.738
12.309
-19.5 %
43.41
-16.8 %
-3.155
—
40.284
-79.6 %
3.701
36.585
-80.9 %
0.014
2 682.32
119.8
-39.4 %
52.3
67.5
27.6 %
—
15.7
15.3
7 %
52.2
35.2 %
147.2
-0.4
197.7
444.6 %
6.4
191.3
454.5 %
0.07
2 682.3
197.7
-39.5 %
144.8
52.9
8 %
—
14.7
14.3
18.2 %
38.6
4.6 %
-2
-0.3
36.3
51.9 %
1.8
34.5
48.1 %
0.01
2 682.3
326.7
179.9 %
277.7
49
2.7 %
—
13.6
12.1
-2.4 %
36.9
4.8 %
-5.9
-1.5
23.9
-95.2 %
0.6
23.3
-95.3 %
0.01
2 682.3
116.7
-46.1 %
69
47.7
6.2 %
—
13.9
12.4
6.9 %
35.2
5.4 %
-2.9
-1.5
496.3
72.3 %
1.4
495
72.6 %
0.18
2 682.3
216.6
404.9 %
171.6
44.9
39.4 %
—
12.2
11.6
30.3 %
33.4
42.7 %
254.6
-0.7
288
882.9 %
1.1
286.8
902.8 %
0.11
2 682.3
42.9
-21.3 %
10.7
32.2
-3.6 %
—
11.2
8.9
-25.2 %
23.4
8.8 %
-2.3
0
29.3
-80.3 %
0.7
28.6
-80.7 %
0.01
2 682.3
54.5
85.4 %
21.1
33.4
18.9 %
—
12.7
11.9
10.2 %
21.5
24.3 %
123.6
-0.7
148.8
760.1 %
0.6
148.4
799.4 %
0.06
2 682.3
29.4
-6.1 %
1.3
28.1
2.9 %
—
11.4
10.8
-16.3 %
17.3
20.1 %
-2
-0.6
17.3
-88.6 %
0.8
16.5
-89 %
0.01
2 682.3
31.3
-11.8 %
4
27.3
-1.4 %
—
13.2
12.9
27.7 %
14.4
-18.2 %
136.3
-0.4
151.4
731.9 %
1.2
150.5
780.1 %
0.06
2 682.3
35.5
-48.5 %
7.8
27.7
8.6 %
—
11.2
10.1
-19.2 %
17.6
36.4 %
0.6
-1
18.2
-31.3 %
1
17.1
-36.9 %
0.01
2 682.3
68.9
-37.4 %
43.5
25.5
-5.2 %
—
12.8
12.5
4.2 %
12.9
-13.4 %
17.7
-0.2
26.5
-62.3 %
-0.6
27.1
-60.2 %
0.01
2 682.3
110.1
-4.9 %
83.2
26.9
-19.5 %
—
12.8
12
-4.8 %
14.9
-28.4 %
-0.7
-0.8
70.2
-33.8 %
2.3
68.1
-35.1 %
0.03
2 682.3
115.8
-34.1 %
82.4
33.4
-15 %
—
13.4
12.6
-44.2 %
20.8
23.8 %
96.9
-0.7
106.1
452.6 %
1.3
104.9
509.9 %
0.04
2 682.3
175.7
-28 %
136.4
39.3
-21.9 %
—
22.7
22.6
-12.1 %
16.8
-31.7 %
2
-0.1
19.2
-76.1 %
1.9
17.2
-77.7 %
0.01
2 682.3
243.9
60.7 %
193.6
50.3
46.6 %
—
25.9
25.7
86.2 %
24.6
20 %
58.3
-0.2
80.3
282.4 %
3.2
77.2
326.5 %
0.03
2 682.3
151.8
-29 %
117.5
34.3
-0.6 %
—
14.2
13.8
7 %
20.5
-5.1 %
-0.4
-0.4
21
-79.6 %
2.7
18.1
-82 %
0.01
2 682.3
213.9
3.3 %
179.4
34.5
9.2 %
—
9.5
12.9
44.9 %
21.6
-4.8 %
86.4
0
103
390.5 %
2.1
100.3
460.3 %
0.04
2 675.8
207.1
113.5 %
175.5
31.6
-38 %
—
13
8.9
-51.9 %
22.7
-29.9 %
-1.6
0
21
-82.6 %
2.9
17.9
-84.4 %
0.01
2 566.2
97
-51 %
46.1
51
-8.3 %
—
18.8
18.5
23.3 %
32.4
-20.2 %
87.9
-0.3
120.4
155.6 %
5.4
115
179.8 %
0.04
2 583.6
198.1
65.6 %
142.5
55.6
—
—
15
15
-20.6 %
40.6
10.6 %
-5.5
-0.1
47.1
-75.9 %
5.9
41.1
-78.3 %
0.02
2 548.8
119.6
34.4 %
64
55.6
20.9 %
—
20.1
18.9
60.2 %
36.7
7 %
159.2
-1.1
195.8
561.5 %
5.7
189.3
679 %
0.07
2 541
89
100 %
43
46
—
—
11.9
11.8
351.1 %
34.3
-30.3 %
-4.8
-0.2
29.6
-71.1 %
5.1
24.3
-74.1 %
0.01
2 506.2
44.5
35.7 %
—
—
—
—
13.7
-4.7
-156.6 %
49.2
100.8 %
53.3
0.1
102.5
58.9 %
8.5
94
53.3 %
0.04
2 501.6
32.8
7.9 %
—
32.8
—
—
8.3
8.3
-26.5 %
24.5
28.3 %
21.9
-0.1
64.5
-10.2 %
3.2
61.3
-10.1 %
0.02
2 457.5
30.4
9 %
—
—
—
—
11.3
11.3
34.5 %
19.1
-2.1 %
52.7
—
71.8
294.5 %
3.6
68.2
345.8 %
0.03
2 275.2
27.9
-33.9 %
—
—
—
—
8.4
8.4
-20 %
19.5
-38.3 %
-1.2
—
18.2
-40.5 %
3
15.3
-40.2 %
0.01
2 240
42.2
20.9 %
—
—
—
—
10.5
10.5
-38.2 %
31.6
76.5 %
-1
—
30.6
93.7 %
5
25.6
104.8 %
0.01
2 240
34.9
—
—
—
—
—
17
17
—
17.9
—
-2
—
15.8
—
3.3
12.5
—
0.01
2 240