Standard Development Statements
18
Standard Development 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
341.88
100
322.1
94.2
19.785
5.8
—
0
18.695
5.5
17.267
5.1
2.518
0.7
-0.667
-0.2
—
0
0.151
0.04
0.058
0.02
0.093
0.03
0
1 472.22
319.35
100
317.02
99.3
2.331
0.7
—
0
10.977
3.4
10.909
3.4
-8.578
-2.7
0.568
0.2
—
0
-7.502
-2.3
1.42
0.4
-8.922
-2.8
-0.007
1 344
232.74
100
224.35
96.4
8.394
3.6
—
0
20.201
8.7
19.854
8.5
-11.46
-4.9
-0.527
-0.2
—
0
-11.987
-5.2
-0.736
-0.3
-11.251
-4.8
-0.008
1 343.47
73.818
100
72.031
97.6
1.787
2.4
—
0
11.406
15.5
11.275
15.3
-9.488
-12.9
-0.201
-0.3
—
0
-9.689
-13.1
0.07
0.09
-9.759
-13.2
-0.008
1 151.73
83.311
100
83.01
99.6
0.301
0.4
—
0
7.255
8.7
8.168
9.8
-7.867
-9.4
-0.334
-0.4
—
0
-6.093
-7.3
-0.881
-1.06
-5.212
-6.3
-0.005
1 134.29
138.58
100
124.98
90.2
13.601
9.8
—
0
6.385
4.6
6.115
4.4
7.486
5.4
-0.569
-0.4
—
0
7.943
5.7
1.725
1.2
6.218
4.5
0.005
1 134.29
118.97
100
115.27
96.9
3.699
3.1
—
0
13.802
11.6
13.785
11.6
-10.086
-8.5
-0.643
-0.5
—
0
-10.679
-9
-1.485
-1.2
-9.194
-7.7
-0.008
1 120
176.92
100
152.54
86.2
24.375
13.8
—
0
10.642
6
10.541
6
13.834
7.8
-0.497
-0.3
—
0
13.337
7.5
3.1
1.8
10.237
5.8
0.009
1 134.29
80.846
100
69.152
85.5
11.694
14.5
—
0
10.276
12.7
10.096
12.5
1.598
2
-0.232
-0.3
—
0
1.366
1.7
0.373
0.5
0.993
1.2
0.001
1 134.57
59.654
100
41.213
69.1
18.441
30.9
—
0
9.712
16.3
9.709
16.3
8.732
14.6
-0.047
-0.08
—
0
8.685
14.6
1.83
3.1
6.855
11.5
0.006
1 120
63.27
100
48.664
76.9
14.606
23.1
—
0
7.172
11.3
7.155
11.3
7.451
11.8
-0.177
-0.3
—
0
7.274
11.5
2.005
3.2
5.269
8.3
0.005
1 120
47.616
100
39.073
82.1
8.543
17.9
—
0
4.719
9.9
4.705
9.9
3.838
8.1
-0.231
-0.5
—
0
3.607
7.6
0.595
1.2
3.012
6.3
0.003
1 120