Perfect Statements
83
Perfect 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
30.66
100
28.489
92.9
2.171
7.1
0.252
0.8
13.912
45.4
14.079
45.9
-11.908
-38.8
3.547
11.6
—
0
-8.361
-27.3
0.01
0.03
-7.797
-25.4
-0.005
1 483.69
29.766
100
25.944
87.2
3.822
12.8
0.25
0.8
11.131
37.4
11.279
37.9
-7.457
-25.05
7.819
26.3
—
0
0.362
1.2
0.003
0.01
0.826
2.8
0.001
1 376.67
36.734
100
30.493
83
6.241
17
0.219
0.6
10.62
28.9
10.809
29.4
-4.568
-12.4
-0.333
-0.9
-0.004
-0.01
-4.905
-13.4
-0.002
-0.005
-4.685
-12.8
-0.003
1 483.69
43.981
100
35.074
79.7
8.907
20.3
0.248
0.6
13.181
30
12.63
28.7
-3.723
-8.5
-0.757
-1.7
—
0
-5.116
-11.6
-3.348
-7.6
-2.16
-4.9
-0.001
1 483.69
47.483
100
38.922
82
8.561
18
0.221
0.5
10.452
22
10.673
22.5
-2.112
-4.4
5.437
11.5
—
0
3.563
7.5
0.237
0.5
3.683
7.8
0.003
1 473.2
65.729
100
55.699
84.7
10.03
15.3
0.274
0.4
11.39
17.3
11.267
17.1
-1.237
-1.9
-19.405
-29.5
—
0
-20.642
-31.4
0.302
0.5
-20.578
-31.3
-0.014
1 480.43
144.13
100
101.95
70.7
42.171
29.3
0.253
0.2
16.603
11.5
16.855
11.7
25.316
17.6
0.773
0.5
-0.001
-0.0007
26.088
18.1
3.219
2.2
23.093
16
0.016
1 483.69
150.89
100
144.75
95.9
6.135
4.1
0.095
0.06
10.004
6.6
10.157
6.7
-4.022
-2.7
-2.11
-1.4
—
0
-4.725
-3.1
0.064
0.04
-4.181
-2.8
-0.003
1 483.69
146.29
100
152.61
104.3
-6.319
-4.3
0.438
0.3
10.309
7
10.642
7.3
-16.961
-11.6
-19.873
-13.6
—
0
-36.834
-25.2
0.001
0.0007
-36.644
-25.05
-0.025
1 483.56
125.51
100
117.93
94
7.575
6
0.564
0.4
10.374
8.3
10.901
8.7
-3.326
-2.7
0.397
0.3
—
0
-2.929
-2.3
0.001
0.0008
-2.882
-2.3
-0.002
1 483.69
105.66
100
95.498
90.4
10.164
9.6
0.204
0.2
10.628
10.1
10.608
10
-0.444
-0.4
-0.075
-0.07
—
0
-0.519
-0.5
0.013
0.01
-0.15
-0.1
0
1 483.69
105.19
100
89.921
85.5
15.274
14.5
—
0
10.591
10.1
10.94
10.4
4.334
4.1
-3.998
-3.8
—
0
0.336
0.3
-0.012
-0.01
0.755
0.7
0.001
1 483.69
64.045
100
60.641
94.7
3.404
5.3
0.284
0.4
9.492
14.8
9.279
14.5
-5.875
-9.2
5.483
8.6
—
0
-0.392
-0.6
0.001
0.002
-0.164
-0.3
0
1 640
18.235
100
19.969
109.5
-1.734
-9.5
0.29
1.6
8.83
48.4
8.376
45.9
-10.11
-55.4
-0.145
-0.8
—
0
-10.255
-56.2
-0.005
-0.03
-9.731
-53.4
-0.007
1 474.39
19.498
100
19.338
99.2
0.16
0.8
0.367
1.9
7.953
40.8
8.308
42.6
-8.148
-41.8
-0.088
-0.5
—
0
-8.236
-42.2
-0.001
-0.005
-7.743
-39.7
-0.005
1 483.69
26.656
100
25.816
96.8
0.84
3.2
0.524
2
8.847
33.2
9.257
34.7
-8.417
-31.6
-0.498
-1.9
—
0
-8.915
-33.4
-0.056
-0.2
-8.195
-30.7
-0.006
1 483.69
30.658
100
30.376
99.1
0.282
0.9
0.487
1.6
9.173
29.9
9.636
31.4
-9.354
-30.5
2.531
8.3
—
0
-6.823
-22.3
-0.059
-0.2
-6.153
-20.07
-0.004
1 500.73
43.666
100
46.186
105.8
-2.52
-5.8
0.442
1
9.035
20.7
9.435
21.6
-11.955
-27.4
-0.126
-0.3
—
0
-12.081
-27.7
-0.009
-0.02
-11.777
-27
-0.008
1 490.76
65.627
100
64.524
98.3
1.103
1.7
0.519
0.8
8.541
13
8.982
13.7
-7.879
-12.006
-0.091
-0.1
—
0
-7.97
-12.1
-0.017
-0.03
-7.953
-12.1
-0.005
1 483.69
60.293
100
66.381
110.1
-6.088
-10.1
0.69
1.1
9.888
16.4
10.371
17.2
-16.459
-27.3
-0.143
-0.2
—
0
-16.602
-27.5
-0.02
-0.03
-16.582
-27.5
-0.011
1 483.69
72.713
100
75.657
104
-2.944
-4.05
0.836
1.1
9.425
13
10.101
13.9
-13.045
-17.9
-0.216
-0.3
—
0
-13.261
-18.2
-0.003
-0.004
-13.258
-18.2
-0.009
1 489.66
52.3
100
58.2
111.3
-5.9
-11.3
0.9
1.7
10
19.1
10.4
19.9
-16.3
-31.2
—
0
-0.4
-0.8
-16.3
-31.2
—
0
-16.3
-31.2
-0.01
1 478.9
68.7
100
68.2
99.3
0.6
0.9
1
1.5
9.3
13.5
10.2
14.8
-9.7
-14.1
—
0
-0.1
-0.1
-9.7
-14.1
—
0
-9.7
-14.1
-0.01
1 483.7
122.8
161.7
-38.9
1
9.2
10.3
-49.2
—
0.1
-49.1
-0.2
-49
-0.03
1 483.7
65.3
72.3
-7
0.6
10
10.5
-17.5
—
-0.1
-17.5
—
-17.5
-0.01
1 483.7
78.5
94.8
-16.3
0.6
10.8
11.4
-27.7
-0.1
-0.1
-27.8
0.6
-28.4
-0.02
1 483.7
104.9
96.5
8.3
0.4
10.9
11.3
-3
-0.3
—
-3.3
0.2
-3.5
—
1 483.7
252.1
216.9
35.3
2.1
15.8
-29.9
65.1
-0.4
0.1
64.8
3
62.1
0.04
1 482.8
323.7
287.1
36.6
0.6
14.3
15.1
21.5
-0.2
0.3
21.3
3.9
18
0.01
1 483.7
279
259.2
19.9
1.8
12.7
14.8
5.1
-0.4
0.2
4.7
0.8
4.4
—
1 483.7
295.1
274.1
21
2
11.6
13.8
7.2
-0.4
0.2
6.8
1.4
6.1
—
1 483.7
423.5
392.1
31.5
4.4
12.5
17.5
13.9
-0.4
0.6
13.6
2.6
11.4
0.01
1 483.7
362.7
335
27.7
1.7
12.9
15.1
12.5
—
0.6
12.5
2.5
10.3
0.01
1 471.4
265.1
247.8
17.3
1.7
14.5
16.6
0.7
0.1
0.4
0.8
0.4
1.1
—
1 421.3
222.9
202.5
20.4
1.4
13.6
15.1
5.3
-0.1
0.1
5.2
1.1
4.9
—
1 452.5
322
308.2
13.8
2.9
13.2
14.6
-0.9
-1.1
-1.4
-2
0.3
-1.6
—
1 484.1
293.9
268.8
25.2
1.3
12.6
13.5
11.6
-0.9
-0.4
8.7
2.1
6.9
—
1 500
388.3
362.9
25.4
0.6
11.2
11.8
13.6
-0.9
0.1
12.6
2.4
10.2
0.01
1 479.9
295.3
268.4
26.9
0.1
12
12.1
14.8
-2
-0.1
12.9
2.2
10.6
0.01
1 448