GBA Statements
26
Data from GBA`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 Jun, 2023
Next reporting period:
27 Dec, 2023
Report frequency:
Semi-annual
Earnings release date:
—
Expected release date:
—
GBA 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
20.551
-56.3 %
13.822
6.729
110.2 %
—
23.396
22.752
-36.8 %
-16.023
84.3 %
-2.047
—
-18.07
88.8 %
0.085
-16.834
89.5 %
-0.03
561.52
47
422.2 %
100
113
240.4
-66
-2300 %
-140.4
—
0
40
85.1
36
111.8 %
76.6
-102
-628.6 %
-217.02
-59
-125.5
-3
-6.4
-161
-1050 %
-342.6
—
0
-161
-1050 %
-342.6
-0.315
510.5
9
-98 %
100
6
66.7
3
-94 %
33.3
—
0
20
222.2
17
-72.6 %
188.9
-14
-16.7 %
-155.6
—
0
—
0
-14
48.1 %
-155.6
—
0
-14
50 %
-155.6
-0.03
467.93
450
2268.4 %
100
400
88.9
50
5100 %
11.1
—
0
43
9.6
62
100 %
13.8
-12
62.5 %
-2.7
-15
-3.3
—
0
-27
15.6 %
-6
1
0.2
-28
12.5 %
-6.2
-0.06
467.93
19
-71.2 %
100
20
105.3
-1
93.8 %
-5.3
—
0
31
163.2
31
-67.7 %
163.2
-32
71.4 %
-168.4
—
0
—
0
-32
56.8 %
-168.4
—
0
-32
54.9 %
-168.4
-0.017
1 838.46
66
-78.8 %
100
82
124.2
-16
-60 %
-24.2
—
0
24
36.4
96
159.5 %
145.5
-112
-138.3 %
-169.7
38
57.6
—
0
-74
-57.4 %
-112.1
-16
-24.2
-71
-36.5 %
-107.6
-0.032
1 838.46
312
132.8 %
100
322
103.2
-10
-171.4 %
-3.2
—
0
38
12.2
37
-80.2 %
11.9
-47
72.8 %
-15.06
—
0
—
0
-47
73 %
-15.06
-9
-2.9
-52
69 %
-16.7
-0.021
1 838.46
134
-7.6 %
100
120
89.6
14
-12.5 %
10.4
—
0
109
81.3
187
297.9 %
139.6
-173
-458.1 %
-129.1
-1
-0.7
—
0
-174
-411.8 %
-129.9
-29
-21.6
-168
-394.1 %
-125.4
-0.08
1 838.46
145
-19.4 %
100
129
89
16
-40.7 %
11
—
0
55
37.9
47
-36.5 %
32.4
-31
34 %
-21.4
-3
-2.07
—
0
-34
34.6 %
-23.4
-1
-0.7
-34
38.2 %
-23.4
0
183 846.09
180
-28 %
100
153
85
27
170 %
15
—
0
59
32.8
74
100 %
41.1
-47
-74.1 %
-26.1
-5
-2.8
—
0
-52
-62.5 %
-28.9
2
1.1
-55
-66.7 %
-30.6
0
152 807.1
250
17.9 %
100
240
96
10
-50 %
4
—
0
52
20.8
37
-57 %
14.8
-27
59.1 %
-10.8
-5
-2
—
0
-32
54.9 %
-12.8
-1
-0.4
-33
32.7 %
-13.2
0
134 278.99
212
-42.4 %
192
20
185.7 %
—
44
86
-23.9 %
-66
37.7 %
-5
—
-71
36.6 %
-25
-49
67.1 %
0
134 278.99
368
-12.8 %
361
7
-81.6 %
—
67
113
41.3 %
-106
-152.4 %
-6
—
-112
-166.7 %
-3
-149
-26.3 %
-0.001
134 278.99
422
34.8 %
384
38
245.5 %
—
59
80
95.1 %
-42
-40 %
—
—
-42
-27.3 %
-4
-118
-268.8 %
—
134 712.5
313
-14 %
302
11
-66.7 %
—
49
41
-26.8 %
-30
-30.4 %
-3
—
-33
23.3 %
-2
-32
17.9 %
—
111 650.4
364
-16.7 %
331
33
22.2 %
—
51
56
40 %
-23
-76.9 %
-20
—
-43
-22.9 %
-2
-39
-11.4 %
—
74 852.4
437
-19.5 %
410
27
3.8 %
—
50
40
42.9 %
-13
-550 %
-22
—
-35
-29.6 %
—
-35
5.4 %
—
66 942.7
543
10.6 %
517
26
52.9 %
—
55
28
180 %
-2
-128.6 %
-24
—
-27
-68.8 %
10
-37
-131.3 %
—
65 414
491
-18.2 %
474
17
-52.8 %
—
59
10
-47.4 %
7
-58.8 %
-23
—
-16
-33.3 %
—
-16
-23.1 %
—
65 414
600
1.2 %
564
36
20 %
—
54
19
-53.7 %
17
254.5 %
-29
—
-12
33.3 %
1
-13
27.8 %
—
65 000
593
-19 %
563
30
11.1 %
—
44
41
192.9 %
-11
-184.6 %
-7
—
-18
-550 %
—
-18
37.9 %
—
65 414
732
20 %
705
27
50 %
—
40
14
-63.2 %
13
165 %
-9
—
4
114.3 %
33
-29
—
—
65 414
610
-25.2 %
592
18
-5.3 %
—
51
38
-72.5 %
-20
83.2 %
-8
—
-28
77.6 %
1
-29
76.8 %
—
65 414
816
10.7 %
797
19
-32.1 %
—
80
138
122.6 %
-119
-250 %
-6
—
-125
-220.5 %
—
-125
-212.5 %
—
65 414
737
-15.8 %
709
28
-49.1 %
—
79
62
24 %
-34
-780 %
-5
—
-39
-4000 %
1
-40
-3900 %
—
65 414
875
25.4 %
820
55
3.8 %
—
86
50
-3.8 %
5
400 %
-4
—
1
133.3 %
2
-1
75 %
—
65 414
698
-15.5 %
645
53
3.9 %
—
66
52
23.8 %
1
-88.9 %
-4
—
-3
-137.5 %
1
-4
-157.1 %
—
65 414
826
33.2 %
775
51
-21.5 %
—
75
42
-52.3 %
9
139.1 %
-1
—
8
132 %
1
7
126.9 %
—
65 414
620
-55.8 %
555
65
280.6 %
—
60
88
203.4 %
-23
64.6 %
-2
—
-25
87.2 %
1
-26
86.6 %
—
65 414
1 404
3.7 %
1 440
-36
-376.9 %
—
112
29
-77.3 %
-65
43.5 %
-5
—
-196
-64.7 %
-2
-194
-57.7 %
—
65 414
1 354
-24 %
1 341
13
176.5 %
—
73
128
13.3 %
-115
11.5 %
-4
—
-119
13.1 %
4
-123
15.2 %
—
65 414
1 781
14 %
1 798
-17
-131.5 %
—
93
113
14.1 %
-130
-188.9 %
-7
—
-137
-163.5 %
8
-145
-158.9 %
—
65 421.5
1 562
-21.3 %
1 508
54
-53.4 %
—
104
99
83.3 %
-45
-172.6 %
-7
—
-52
-248.6 %
4
-56
-307.4 %
—
64 485.1
1 985
6 %
1 869
116
-28.8 %
—
104
54
-28.9 %
62
-28.7 %
-27
—
35
-56.8 %
8
27
-63 %
—
64 648.5
1 873
-9 %
1 710
163
-5.8 %
—
87
76
-16.5 %
87
6.1 %
-6
—
81
50 %
8
73
62.2 %
—
64 367
2 058
18.5 %
1 885
173
-6 %
—
96
91
12.3 %
82
-20.4 %
-28
—
54
-29.9 %
9
45
-33.8 %
—
64 366.4
1 737
-15.8 %
1 553
184
7 %
—
98
81
-10 %
103
25.6 %
-26
—
77
2.7 %
9
68
3 %
—
64 614.8
2 064
15.8 %
1 892
172
5.2 %
—
99
90
25.2 %
82
-10.5 %
-27
—
75
17.9 %
9
66
16 %
—
68 674.9
1 782.6
-4.8 %
1 619.1
163.5
-20.9 %
—
76
71.9
-26.4 %
91.6
-16 %
-28
0
63.6
-21.2 %
6.8
56.9
-20 %
—
74 299.4
1 871.8
3340.8 %
1 665.1
206.7
2009.2 %
—
82.9
97.7
1202.7 %
109.1
4643.5 %
-28.4
0
80.7
4943.8 %
9.7
71.1
4343.8 %
—
75 932
54.4
—
44.6
9.8
—
—
6.6
7.5
—
2.3
—
-0.7
-0.7
1.6
—
—
1.6
—
—
16 975