China Smartpay Statements
83
China Smartpay 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
53.81
100
34.373
63.9
19.437
36.1
—
0
20.186
37.5
18.632
34.6
0.805
1.5
-2.88
-5.4
—
0
-2.075
-3.9
—
0
-2.237
-4.2
-0.001
2 367.62
90.142
100
70.278
78
19.864
22
—
0
11.366
12.6
4.824
5.4
15.04
16.7
-5.1
-5.7
—
0
5.421
6
-0.053
-0.06
-20.019
-22.2
0.006
2 365.85
15.784
100
11.768
74.6
4.016
25.4
—
0
28.188
178.6
26.988
171
-22.972
-145.5
-3.761
-23.8
—
0
-26.733
-169.4
0.007
0.04
-30.128
-190.9
-0.009
2 367.62
55.673
100
27.428
49.3
28.245
50.7
—
0
101.39
182.1
94.069
169
-65.824
-118.2
-22.187
-39.9
—
0
-92.41
-166
-1.243
-2.2
-98.544
-177.005
-0.042
1 720.77
11.765
100
2.119
18
9.646
82
—
0
32.097
272.8
28.381
241.2
-18.735
-159.2
-4.162
-35.4
-0.868
-7.4
-23.765
-202
-0.005
-0.04
-13.647
-116
-0.012
1 644.19
-12.912
100
56.463
-437.3
-69.375
537.3
—
0
37.895
-293.5
77.124
-597.3
-146.5
1134.6
-9.825
76.1
—
0
-647.98
5018.4
-2.829
21.9
-655.68
5078.1
-0.388
1 644.19
51.66
100
18.52
35.8
33.14
64.2
—
0
48.438
93.8
46.657
90.3
-13.517
-26.2
-3.821
-7.4
-0.155
-0.3
-17.493
-33.9
1.628
3.2
-21.806
-42.2
-0.011
1 644.19
163.29
100
209.96
128.6
-46.666
-28.6
—
0
1.041
0.6
12.546
7.7
-59.212
-36.3
-18.414
-11.3
-0.046
-0.03
-192.25
-117.7
3.862
2.4
-229.3
-140.4
-0.121
1 644.19
152.8
100
118.1
77.3
34.7
22.7
—
0
67.1
43.9
56.4
36.9
-21.7
-14.2
-6.3
-4.1
—
0
-30.7
-20.09
-1.2
-0.8
-29.6
-19.4
-0.02
1 662.3
119
100
85.6
71.9
33.4
28.1
—
0
81.6
68.6
81.3
68.3
-47.9
-40.3
-51.4
-43.2
—
0
-236.5
-198.7
7.1
6
-238.9
-200.8
-0.15
1 642.5
179.8
100
114.1
63.5
65.8
36.6
—
0
75.3
41.9
73.1
40.7
-7.4
-4.1
-24.7
-13.7
—
0
-32.1
-17.9
2.7
1.5
-35.9
-20
-0.02
1 549.8
142.6
100
69.1
48.5
73.6
51.6
—
0
70
49.1
77
54
-3.4
-2.4
17.2
12.1
—
0
9.2
6.5
5.6
3.9
1.7
1.2
—
1 458.1
118.5
100
63
53.2
55.6
46.9
—
0
67.6
57
65.4
55.2
-9.8
-8.3
-63.8
-53.8
—
0
-73.7
-62.2
1.7
1.4
-75.9
-64.05
-0.05
1 436
178.7
100
85.6
47.9
93.1
52.1
—
0
55.5
31.1
55.8
31.2
37.3
20.9
153.6
86
0.2
0.1
191.1
106.9
12.4
6.9
176.5
98.8
0.1
1 722.6
151.5
100
114.9
75.8
36.6
24.2
—
0
57.1
37.7
55.7
36.8
-19.1
-12.6
-23.5
-15.5
-0.1
-0.07
-42.7
-28.2
2.6
1.7
-47.6
-31.4
-0.04
1 258.7
81.4
100
54.1
66.5
27.3
33.5
—
0
50.9
62.5
50.7
62.3
-23.5
-28.9
-2.8
-3.4
—
0
-26.2
-32.2
1.8
2.2
-31.4
-38.6
-0.03
1 091.1
84.8
100
75.8
89.4
9.1
10.7
—
0
42.3
49.9
42.1
49.6
-33.1
-39.03
-0.3
-0.4
—
0
-33.4
-39.4
2
2.4
-37.2
-43.9
-0.04
871.9
59.1
100
48.9
82.7
10.2
17.3
—
0
11.4
19.3
11.4
19.3
-1.2
-2.03
—
0
—
0
-1.2
-2.03
1.5
2.5
-4
-6.8
-0.01
745.3
36.7
100
27.3
74.4
9.4
25.6
—
0
5.2
14.2
5.3
14.4
4.1
11.2
—
0
—
0
4.1
11.2
1.8
4.9
-0.8
-2.2
—
600
36.4
100
24.7
67.9
11.6
31.9
—
0
7.9
21.7
7.9
21.7
3.7
10.2
—
0
—
0
3.7
10.2
2.1
5.8
-0.4
-1.1
—
600