Tern Statements
27
Data from Tern`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 Sep, 2023
Next reporting period:
28 Mar, 2024
Report frequency:
Semi-annual
Earnings release date:
—
Expected release date:
—
Tern 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
28.687
9.5 %
2.944
25.743
3.4 %
—
18.256
18.641
9.2 %
7.102
-9.1 %
-8.384
—
12.464
121.1 %
1.958
10.506
117.3 %
0.038
277.23
26.207
2.1 %
100
1.319
5
24.888
0.6 %
95
—
0
20.443
78
17.077
20.4 %
65.2
7.811
-25.9 %
29.8
-52.635
-200.8
—
0
-59.115
-400.7 %
-225.6
1.561
6
-60.676
-317.6 %
-231.5
-0.219
277.23
25.669
-2.3 %
100
0.939
3.7
24.73
-1.3 %
96.3
—
0
15.47
60.3
14.184
-29.8 %
55.3
10.546
117.6 %
41.1
-26.622
-103.7
—
0
-11.807
79.2 %
-46
2.721
10.6
-14.528
75.4 %
-56.6
-0.052
277.23
26.263
-14.9 %
100
1.206
4.6
25.057
-17.1 %
95.4
—
0
23.551
89.7
20.211
63.1 %
77
4.846
-72.8 %
18.5
-52.986
-201.8
—
0
-56.845
-934 %
-216.4
2.249
8.6
-59.094
-1573.3 %
-225.009
-0.213
277.23
30.865
-2.5 %
100
0.641
2.1
30.224
-2.7 %
97.9
—
0
14.865
48.2
12.394
-24.7 %
40.2
17.83
22.2 %
57.8
-11.014
-35.7
—
0
6.816
109.5 %
22.1
2.805
9.1
4.011
105.3 %
13
0.014
277.23
31.666
-3.5 %
100
0.608
1.9
31.058
-2.8 %
98.1
—
0
20.398
64.4
16.466
39.7 %
52
14.592
-27.6 %
46.1
-86.051
-271.7
-0.057
-0.2
-71.516
-29.2 %
-225.8
3.49
11
-75.006
-26.7 %
-236.9
-0.271
277.23
32.824
-2 %
100
0.871
2.7
31.953
-2.1 %
97.3
—
0
14.451
44
11.788
-20.5 %
35.9
20.165
13.3 %
61.4
-75.516
-230.06
—
0
-55.351
79.2 %
-168.6
3.872
11.8
-59.223
77.9 %
-180.4
-0.214
277.23
33.509
-15.4 %
100
0.879
2.6
32.63
-16.7 %
97.4
—
0
18.234
54.4
14.826
-16.6 %
44.2
17.804
-16.7 %
53.1
-283.58
-846.3
—
0
-265.78
-2.9 %
-793.2
2.332
7
-268.11
-1.9 %
-800.1
-0.967
277.23
39.611
-3.3 %
100
0.453
1.1
39.158
-0.2 %
98.9
—
0
18.107
45.7
17.783
7.3 %
44.9
21.375
-5.7 %
54
-279.66
-706.02
—
0
-258.29
-2364.7 %
-652.06
4.811
12.1
-263.1
-3905.8 %
-664.2
-0.884
297.75
40.967
4.2 %
100
1.723
4.2
39.244
1.3 %
95.8
—
0
17.103
41.7
16.579
7.8 %
40.5
22.665
-2.9 %
55.3
-11.26
-27.5
—
0
11.405
-50.9 %
27.8
4.492
11
6.913
-62.9 %
16.9
0.022
307.76
39.303
-2.3 %
100
0.571
1.5
38.732
2.6 %
98.5
—
0
17.458
44.4
15.383
-6.7 %
39.1
23.349
9.9 %
59.4
-0.104
-0.3
—
0
23.245
-63.8 %
59.1
4.624
11.8
18.621
-69.6 %
47.4
0.061
307.76
40.217
-2 %
100
2.474
6.2
37.743
-6.9 %
93.8
—
0
18.095
45
16.493
14.5 %
41
21.25
-18.6 %
52.8
42.992
106.9
—
0
64.242
15.6 %
159.7
3.031
7.5
61.211
24.8 %
152.2
0.199
307.76
41.043
-8.7 %
100
0.518
1.3
40.525
-7.8 %
98.7
—
0
16.162
39.4
14.406
-31.6 %
35.1
26.119
14.1 %
63.6
29.45
71.8
—
0
55.569
174.4 %
135.4
6.525
15.9
49.044
162.1 %
119.5
0.159
307.76
44.94
-14.1 %
100
0.98
2.2
43.95
-14.4 %
97.8
—
0
22.8
50.7
21.06
84.7 %
46.9
22.9
-42.7 %
51
-97.62
-217.2
-1.74
-3.9
-74.72
-230.2 %
-166.3
4.21
9.4
-78.93
-259.1 %
-175.6
-0.26
307.76
52.34
-1.1 %
100
1
1.9
51.34
-1.9 %
98.1
—
0
14.56
27.8
11.4
-19.7 %
21.8
39.94
4.8 %
76.3
17.44
33.3
-0.01
-0.02
57.37
231.2 %
109.6
7.75
14.8
49.62
195.9 %
94.8
0.16
307.76
52.94
2 %
100
0.63
1.2
52.32
2 %
98.8
—
0
15.67
29.6
14.2
3.5 %
26.8
38.11
1.5 %
72
-81.85
-154.6
-1.46
-2.8
-43.74
-4518.2 %
-82.6
8
15.1
-51.74
-717.4 %
-97.7
-0.17
307.76
51.9
1.3 %
100
0.63
1.2
51.27
1.3 %
98.8
—
0
14.07
27.1
13.72
-20.5 %
26.4
37.55
12.5 %
72.4
-36.56
-70.4
-0.35
-0.7
0.99
-99.4 %
1.9
7.32
14.1
-6.33
-103.9 %
-12.2
-0.02
307.76
51.21
6.1 %
100
0.58
1.1
50.63
6.5 %
98.9
—
0
17.35
33.9
17.26
33.6 %
33.7
33.37
-3.7 %
65.2
135.21
264
-0.09
-0.2
168.58
53.9 %
329.2
5.21
10.2
163.37
58 %
319
0.53
307.76
48.27
2.6 %
100
0.72
1.5
47.55
2.3 %
98.5
—
0
13.04
27
12.92
-8.8 %
26.8
34.64
7.2 %
71.8
7.11
14.7
-0.13
-0.3
109.52
-51.6 %
226.9
6.15
12.7
103.37
-53.2 %
214.1
0.34
307.76
47.06
12.3 %
100
0.59
1.3
46.47
13.2 %
98.7
—
0
14.5
30.8
14.17
24.8 %
30.1
32.3
8.8 %
68.6
194.03
412.3
-0.32
-0.7
226.33
554.5 %
480.9
5.23
11.1
221.1
643.2 %
469.8
0.72
307.76
41.91
0.6 %
100
0.86
2.1
41.06
-0.3 %
98
—
0
11.47
27.4
11.35
4.1 %
27.1
29.7
-1.9 %
70.9
4.87
11.6
-0.12
-0.3
34.58
-94.8 %
82.5
4.83
11.5
29.75
-95.5 %
71
0.1
307.76
41.64
10.6 %
100
0.47
1.1
41.17
11.8 %
98.9
—
0
10.92
26.2
10.9
2.2 %
26.2
30.27
15.8 %
72.7
635.56
1526.3
-0.01
-0.02
665.83
1371.8 %
1599
4.49
10.8
661.34
1507.9 %
1588.2
2.15
307.76
37.64
3.5 %
100
0.82
2.2
36.82
5 %
97.8
—
0
10.97
29.1
10.67
-9.7 %
28.3
26.15
12.4 %
69.5
19.08
50.7
-0.31
-0.8
45.24
-88.8 %
120.2
4.11
10.9
41.13
-89.7 %
109.3
0.13
307.76
36.35
3 %
100
1.28
3.5
35.07
2.5 %
96.5
—
0
11.81
32.5
11.81
12.5 %
32.5
23.26
-1.9 %
64
380.63
1047.1
-0.01
-0.03
403.89
16255.6 %
1111.1
2.96
8.1
400.93
6577.1 %
1103
1.3
307.76
35.3
1.7 %
100
1.09
3.1
34.22
1.6 %
96.9
—
0
10.53
29.8
10.5
-9.8 %
29.7
23.71
7.6 %
67.2
-26.21
-74.2
-0.02
-0.06
-2.5
-100.6 %
-7.08
3.69
10.5
-6.19
-101.6 %
-17.5
-0.02
307.76
34.71
3.6 %
100
1.04
3
33.67
3.9 %
97
—
0
12.03
34.7
11.64
19.8 %
33.5
22.03
-2.9 %
63.5
365.84
1054
-0.39
-1.1
387.88
1172.2 %
1117.5
3.21
9.2
384.67
1310.1 %
1108.2
1.25
307.76
33.49
1.4 %
100
1.08
3.2
32.41
3.2 %
96.8
—
0
9.88
29.5
9.72
-9.3 %
29
22.69
9.6 %
67.8
7.8
23.3
-0.17
-0.5
30.49
-92.8 %
91
3.21
9.6
27.28
-93.5 %
81.5
0.09
307.76
33.02
-0.3 %
100
1.6
4.8
31.42
-1.8 %
95.2
—
0
10.86
32.9
10.72
21 %
32.5
20.7
-10.5 %
62.7
401.32
1215.4
-0.15
-0.5
422.03
1463.7 %
1278.1
2.91
8.8
419.11
1644.8 %
1269.3
1.36
307.76
33.13
-1.3 %
100
1.15
3.5
31.98
-0.8 %
96.5
—
0
9.61
29
8.86
-14.4 %
26.7
23.12
5.6 %
69.8
3.87
11.7
-0.75
-2.3
26.99
109.4 %
81.5
2.96
8.9
24.02
108.3 %
72.5
0.08
307.76
33.56
3.7 %
100
1.32
3.9
32.24
3.3 %
96.1
—
0
9.61
28.6
10.35
12.6 %
30.8
21.89
-0.6 %
65.2
-307.83
-917.3
0.74
2.2
-285.95
-1416.5 %
-852.06
2.96
8.8
-288.9
-1410.8 %
-860.8
-0.94
307.77
32.35
1.5 %
100
1.14
3.5
31.22
3.3 %
96.5
—
0
8.74
27
9.19
-8.6 %
28.4
22.03
9.2 %
68.1
-0.3
-0.9
0.45
1.4
21.72
-93.6 %
67.1
-0.31
-1
22.04
-93.4 %
68.1
0.07
307.81
31.88
13.3 %
100
1.65
5.2
30.23
12.6 %
94.8
—
0
9.93
31.1
10.05
32.9 %
31.5
20.18
4.6 %
63.3
319.4
1001.9
0.12
0.4
339.58
2334.3 %
1065.2
3.48
10.9
336.09
2703.1 %
1054.2
1.09
307.81
28.15
9.4 %
100
1.31
4.7
26.85
11.7 %
95.4
—
0
8.68
30.8
7.56
-15.1 %
26.9
19.29
27.5 %
68.5
-5.33
-18.9
-1.11
-3.9
13.95
-82.4 %
49.6
1.97
7
11.99
-84.4 %
42.6
0.04
307.81
25.72
-16 %
100
1.69
6.6
24.03
12.2 %
93.4
—
0
9.24
35.9
8.9
17.6 %
34.6
15.13
9.2 %
58.8
64.03
249
-0.34
-1.3
79.15
468.2 %
307.7
2.46
9.6
76.69
520.5 %
298.2
0.25
307.81
30.63
-36.1 %
100
9.21
30.1
21.42
12.6 %
69.9
—
0
8.02
26.2
7.57
8 %
24.7
13.85
15.3 %
45.2
0.08
0.3
-0.44
-1.4
13.93
-88.2 %
45.5
1.57
5.1
12.36
-89.4 %
40.4
0.04
307.81
47.92
-37.9 %
100
28.9
60.3
19.02
9.6 %
39.7
—
0
7.13
14.9
7.01
6.9 %
14.6
12.01
11.2 %
25.1
105.77
220.7
-0.13
-0.3
117.79
700.2 %
245.8
1.35
2.8
116.43
765.7 %
243
0.38
307.81
77.19
35.8 %
100
59.84
77.5
17.36
16 %
22.5
—
0
6.87
8.9
6.56
-1.2 %
8.5
10.8
29.8 %
14
3.93
5.1
-0.31
-0.4
14.72
-96.4 %
19.1
1.27
1.6
13.45
-96.7 %
17.4
0.04
307.81
56.84
30.7 %
100
41.89
73.7
14.96
8.8 %
26.3
—
0
7.17
12.6
6.64
11.2 %
11.7
8.32
6.9 %
14.6
405.28
713
-0.54
-1
413.6
2651.8 %
727.7
3.14
5.5
410.46
2896.1 %
722.1
1.33
307.81
43.49
89.9 %
100
29.75
68.4
13.75
-3.1 %
31.6
—
0
6.22
14.3
5.97
7.6 %
13.7
7.78
-9.8 %
17.9
7.26
16.7
-0.25
-0.6
15.03
3.6 %
34.6
1.33
3.1
13.7
3.2 %
31.5
0.04
307.81
22.9
—
100
8.72
38.1
14.19
—
62
—
0
6.12
26.7
5.55
—
24.2
8.63
—
37.7
5.87
25.6
-0.57
-2.5
14.51
—
63.4
1.23
5.4
13.28
—
58
0.04
307.81