ISP Statements
23
Data from ISP`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:
31 Dec, 2022
Next reporting period:
29 Jun, 2023
Report frequency:
Semi-annual
Earnings release date:
—
Expected release date:
—
ISP 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
124.54
24.1 %
100
116.14
93.3
8.405
-41 %
6.7
—
0
14.287
11.5
11.264
-12.6 %
9
-2.859
-308.1 %
-2.3
-0.039
-0.03
0.04
0.03
-2.858
-316.2 %
-2.3
0.178
0.1
-19.036
-104.8 %
-15.3
-0.045
424.85
100.38
-47.6 %
100
86.124
85.8
14.255
251.9 %
14.2
—
0
17.087
17
12.881
-30.3 %
12.8
1.374
109.5 %
1.4
-0.048
-0.05
-0.004
-0.004
1.322
108.9 %
1.3
-0.014
-0.01
392.58
290697 %
391.1
0.92
424.85
191.7
-19.8 %
100
187.65
97.9
4.051
-69.9 %
2.1
—
0
21.137
11
18.481
84.8 %
9.6
-14.43
-519 %
-7.5
-0.115
-0.06
-0.35
-0.2
-14.895
-1990.2 %
-7.8
1.246
0.6
0.135
-99.3 %
0.07
—
424.85
238.95
-38 %
100
225.5
94.4
13.445
139 %
5.6
—
0
15.617
6.5
10.001
-76.8 %
4.2
3.444
104.4 %
1.4
-2.763
-1.2
0.107
0.04
0.788
100.8 %
0.3
0.093
0.04
19.477
37 %
8.2
0.03
504.85
385.6
-30.4 %
100
420.1
108.9
-34.499
-182.4 %
-8.9
—
0
48.602
12.6
43.106
42.2 %
11.2
-77.605
-772.1 %
-20.1
-10.281
-2.7
-8.165
-2.1
-92.789
-1996.7 %
-24.06
6.482
1.7
14.213
790 %
3.7
0.03
424.85
553.78
-33.5 %
100
511.92
92.4
41.867
-35.9 %
7.6
—
0
45.97
8.3
30.32
-28.9 %
5.5
11.547
-49 %
2.1
-5.567
-1.005
—
0
4.892
-73.7 %
0.9
3.295
0.6
1.597
-90.7 %
0.3
0.003
504.85
832.33
12.9 %
100
767.01
92.2
65.313
-15.3 %
7.8
—
0
44.472
5.3
42.65
-11.2 %
5.1
22.663
-22.1 %
2.7
-4.027
-0.5
—
0
18.636
-27.7 %
2.2
1.534
0.2
17.102
-16.5 %
2.1
0.033
525.1
736.96
-7 %
100
659.85
89.5
77.107
3.1 %
10.5
—
0
49.628
6.7
48.026
-59.4 %
6.5
29.081
166.8 %
3.9
-3.311
-0.4
—
0
25.77
115.8 %
3.5
5.29
0.7
20.48
112.8 %
2.8
0.041
504.85
792.65
7.1 %
100
717.86
90.6
74.799
-0.7 %
9.4
—
0
121.13
15.3
118.34
68.4 %
14.9
-43.545
-957.7 %
-5.5
-3.456
-0.4
—
0
-163.61
-9867.9 %
-20.6
-3.244
-0.4
-160.37
-45919.4 %
-20.2
-0.377
424.85
740.33
-25.2 %
100
664.99
89.8
75.341
-14.2 %
10.2
—
0
72.43
9.8
70.264
27.5 %
9.5
5.077
-84.5 %
0.7
-2.779
-0.4
—
0
1.675
106.1 %
0.2
1.571
0.2
0.35
101.1 %
0.05
0.001
424.85
989.09
-9.6 %
901.24
87.85
11.2 %
—
61.47
55.09
-19.7 %
32.76
214.7 %
-2.491
—
-27.454
-4.4 %
5.618
-32.3
-46.3 %
-0.076
425.37
1 094.21
-12.7 %
1 015.22
78.994
-23.1 %
—
70.377
68.584
-54 %
10.41
122.4 %
-2.8
—
-26.297
55.2 %
-3.848
-22.077
62.5 %
-0.061
361.38
1 253.4
6.2 %
1 150.8
102.7
24.3 %
—
150.4
149
167 %
-46.4
-273.1 %
-2.9
0
-58.7
-346.6 %
0.2
-58.8
-424.9 %
-0.17
348
1 180
-10.5 %
1 097.4
82.6
-21.1 %
—
56.1
55.8
1.5 %
26.8
-46.1 %
-3
-2
23.8
-46 %
4.6
18.1
-47.1 %
0.05
429.6
1 318.2
16.7 %
1 213.5
104.7
28.8 %
—
55.2
55
1.5 %
49.7
83.4 %
-3.3
0
44.1
88.5 %
7.9
34.2
100 %
0.08
431.7
1 129.2
17.3 %
1 047.9
81.3
-7.9 %
—
53.1
54.2
-11.1 %
27.1
-0.7 %
-3.7
0
23.4
-2.9 %
4.3
17.1
3 %
0.04
429.8
962.7
2 %
874.4
88.3
-9.8 %
—
61.3
61
-1.3 %
27.3
-24.4 %
-3.2
0
24.1
-24.7 %
4.3
16.6
-28.1 %
0.05
423
943.6
-4.9 %
845.7
97.9
-3.5 %
—
60.2
61.8
-7.1 %
36.1
3.4 %
-4.1
0
32
6 %
6.4
23.1
11.6 %
0.06
413.4
992.1
40 %
890.6
101.5
27.2 %
—
63.6
66.5
9.4 %
34.9
83.7 %
-4.7
-1.5
30.2
91.1 %
6.7
20.7
122.6 %
0.06
412.3
708.8
38.2 %
629
79.8
14.5 %
—
58.3
60.8
7.4 %
19
43.9 %
-3.2
-1.9
15.8
25.4 %
5
9.3
5.7 %
0.03
397.2
513
29.7 %
443.3
69.7
8.9 %
—
58
56.6
11.9 %
13.2
-1.5 %
-0.6
-1.5
12.6
-6 %
3.8
8.8
-11.1 %
0.03
334.6
395.4
8.1 %
331.4
64
9.4 %
—
52
50.6
12.2 %
13.4
—
—
-1.4
13.4
—
3.5
9.9
-6.6 %
0.03
332
365.7
16.8 %
307.2
58.5
23.4 %
—
46.6
45.1
12.8 %
13.4
81.1 %
—
-1.5
13.4
81.1 %
2.9
10.6
96.3 %
0.03
332
313.1
3.4 %
265.7
47.4
-7.1 %
—
41.3
40
9.6 %
7.4
-49 %
—
-1.4
7.4
-49 %
2
5.4
-54.6 %
0.02
332.7
302.7
9.9 %
251.7
51
15.9 %
—
36.9
36.5
2.8 %
14.5
70.6 %
—
-0.4
14.5
70.6 %
2.7
11.9
83.1 %
0.04
332.3
275.5
-3.7 %
231.5
44
-9.7 %
—
37.4
35.5
4.1 %
8.5
-41.8 %
—
-1.9
8.5
-41.8 %
2
6.5
-44.9 %
0.02
333.9
286.1
9.7 %
237.4
48.7
-2 %
—
35.3
34.1
8.6 %
14.6
-20.2 %
—
-1.2
14.6
-18.4 %
2.7
11.8
-17.5 %
0.04
332
260.8
15.7 %
211.1
49.7
13 %
—
32.3
31.4
3.6 %
18.3
33.6 %
-0.4
-0.8
17.9
16.2 %
3.6
14.3
9.2 %
0.04
332
225.5
2.6 %
181.5
44
-2.4 %
—
31.6
30.3
-1.9 %
13.7
-3.5 %
1.6
-1.3
15.4
-7.2 %
2.4
13.1
-2.2 %
0.04
332
219.8
4.3 %
174.7
45.1
9.5 %
—
31.4
30.9
10 %
14.2
8.4 %
2.4
-0.4
16.6
3.8 %
2.8
13.4
3.9 %
0.04
334.6
210.7
5.3 %
169.5
41.2
-5.5 %
—
29
28.1
-15.9 %
13.1
28.4 %
2.9
-1
16
27 %
2.7
12.9
29 %
0.04
332
200
19.3 %
156.4
43.6
22.5 %
—
33.9
33.4
31 %
10.2
1 %
2.4
-0.5
12.6
-3.8 %
2.1
10
-9.9 %
0.03
332
167.7
-11.4 %
132.1
35.6
-7 %
—
26.2
25.5
12.8 %
10.1
-35.7 %
3
-0.7
13.1
-29.2 %
2
11.1
-29.3 %
0.03
332
189.3
-6 %
151
38.3
-7.9 %
—
23.5
22.6
-8.5 %
15.7
-6.5 %
2.8
-1
18.5
—
2.8
15.7
1.3 %
0.05
332
201.3
3.3 %
159.7
41.6
3 %
—
25.4
24.7
1.2 %
16.8
5 %
1.7
-0.6
18.5
14.2 %
3
15.5
11.5 %
0.05
332
194.9
3.9 %
154.5
40.4
4.1 %
—
25.7
24.4
-1.2 %
16
12.7 %
0.3
-1.3
16.2
11.7 %
2.5
13.9
15.8 %
0.04
332
187.6
-1.1 %
148.7
38.8
-7.6 %
—
25.6
24.7
-10.8 %
14.2
-1.4 %
0.3
-1
14.5
5.1 %
2.7
12
4.3 %
0.04
332
189.6
-4.4 %
147.6
42
-3 %
—
28.4
27.7
46.6 %
14.4
-41 %
-0.6
-0.8
13.8
-41.3 %
2.5
11.5
-42.8 %
0.03
328.7
198.3
54.8 %
155.1
43.3
21.3 %
—
22.4
18.9
-28.1 %
24.4
156.8 %
-0.8
-0.1
23.5
167 %
3.5
20.1
200 %
0.08
240
128.1
14.8 %
92.3
35.7
-0.8 %
—
28.8
26.3
60.4 %
9.5
-51.5 %
-0.7
0
8.8
-53.7 %
2.2
6.7
-58.1 %
0.03
240
111.6
—
75.5
36
—
—
18.2
16.4
—
19.6
—
-0.6
-1.8
19
—
3
16
—
0.07
240