Legend Upstar Statements
45
Data from Legend Upstar`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:
—
Legend Upstar 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
230.52
22.8 %
100
—
0
—
—
0
—
0
121.52
52.7
199.27
12.5 %
86.4
31.248
194.5 %
13.6
-10.023
-4.3
—
0
19.395
793.2 %
8.4
1.991
0.9
17.511
524.4 %
7.6
0.01
1 805.28
187.76
-28.4 %
100
—
0
—
—
0
—
0
104.15
55.5
177.15
-29.2 %
94.3
10.612
-13.4 %
5.7
-18.22
-9.7
—
0
-2.798
-605.1 %
-1.5
1.323
0.7
-4.126
-1044.2 %
-2.2
-0.002
1 805.28
262.32
3.9 %
100
—
0
—
—
0
—
0
126.4
48.2
250.07
5.5 %
95.3
12.259
-20.9 %
4.7
-3.249
-1.2
—
0
0.554
-97.5 %
0.2
0.085
0.03
0.437
-97.4 %
0.2
0
1 805.28
252.5
-12.6 %
100
—
0
—
—
0
—
0
156.01
61.8
237.01
4.6 %
93.9
15.492
-75.1 %
6.1
-4.581
-1.8
—
0
21.983
-45.9 %
8.7
5.336
2.1
16.584
-50.1 %
6.6
0.009
1 805.28
288.82
43.5 %
100
—
0
—
—
0
—
0
160.27
55.5
226.69
21.5 %
78.5
62.129
321.9 %
21.5
-3.112
-1.08
—
0
40.624
3906.3 %
14.1
7.387
2.6
33.255
6433.4 %
11.5
0.017
1 999.85
201.29
42.4 %
100
—
0
—
—
0
—
0
105.24
52.3
186.57
26.6 %
92.7
14.727
345.7 %
7.3
-29.419
-14.6
—
0
1.014
109.6 %
0.5
1.184
0.6
0.509
106.5 %
0.3
0
1 805.28
141.38
13.1 %
100
—
0
—
—
0
—
0
97.018
68.6
147.38
19.3 %
104.2
-5.994
-499.6 %
-4.2
-1.604
-1.1
—
0
-10.563
76.5 %
-7.5
-2.702
-1.9
-7.784
80.8 %
-5.5
-0.004
1 805.28
125.01
-60.6 %
100
—
0
—
—
0
—
0
79.639
63.7
123.51
-57.5 %
98.8
1.5
-94.4 %
1.2
-18.199
-14.6
—
0
-44.996
-283.3 %
-36
-4.392
-3.5
-40.471
-293 %
-32.4
-0.03
1 370.5
317.11
45.6 %
100
—
0
—
—
0
—
0
160.31
50.6
290.5
46.7 %
91.6
26.609
34.7 %
8.4
-1.579
-0.5
—
0
24.552
136300 %
7.7
3.549
1.1
20.967
1305 %
6.6
0.009
2 240.07
217.78
105.8 %
100
—
0
—
—
0
—
0
133.56
61.3
198.03
123 %
90.9
19.748
16.2 %
9.1
-11.123
-5.1
—
0
0.018
-99.8 %
0.008
1.717
0.8
-1.74
-118.1 %
-0.8
-0.001
1 805.28
105.8
-49.2 %
100
—
0
—
—
0
—
0
68.1
64.4
88.8
-36.7 %
83.9
17
-75 %
16.1
0.2
0.2
-0.1
-0.09
11.1
-80.7 %
10.5
2.2
2.1
9.6
-79.4 %
9.1
0.01
1 386.5
208.3
108.3 %
100
—
0
—
—
0
—
0
124.3
59.7
140.3
76.7 %
67.4
68
230.1 %
32.6
2.1
1
-0.5
-0.2
57.4
417.1 %
27.6
11.7
5.6
46.7
391.6 %
22.4
0.03
1 374.1
100
31.6 %
100
—
0
—
—
0
—
0
57
57
79.4
77.2 %
79.4
20.6
-34 %
20.6
1.4
1.4
—
0
11.1
-52.8 %
11.1
1.7
1.7
9.5
-54.3 %
9.5
0.01
1 376
76
-48.7 %
100
—
0
—
—
0
—
0
65.8
86.6
44.8
-65.8 %
58.9
31.2
82.5 %
41.1
1.2
1.6
-0.1
-0.1
23.5
27.7 %
30.9
2.7
3.6
20.8
41.5 %
27.4
0.02
1 370
148.2
2252.4 %
100
—
0
—
—
0
—
0
67
45.2
131.1
2421.2 %
88.5
17.1
784 %
11.5
1.2
0.8
—
0
18.4
6033.3 %
12.4
3.7
2.5
14.7
2840 %
9.9
0.01
1 385.1
6.3
-23.2 %
100
3.6
57.1
2.8
-20 %
44.4
—
0
5
79.4
5.2
15.6 %
82.5
-2.5
-150 %
-39.7
3.1
49.2
—
0
0.3
112 %
4.8
-0.1
-1.6
0.5
120.8 %
7.9
—
830
8.2
60.8 %
100
4.7
57.3
3.5
-10.3 %
42.7
—
0
4.3
52.4
4.5
36.4 %
54.9
-1
-266.7 %
-12.2
—
0
—
0
-2.5
-600 %
-30.5
—
0
-2.4
-442.9 %
-29.3
—
830
5.1
-8.9 %
100
1.2
23.5
3.9
21.9 %
76.5
—
0
3.5
68.6
3.3
-38.9 %
64.7
0.6
127.3 %
11.8
—
0
—
0
0.5
122.7 %
9.8
—
0
0.7
138.9 %
13.7
—
1 076.3
5.6
—
100
2.4
42.9
3.2
-22 %
57.1
—
0
4.8
85.7
5.4
25.6 %
96.4
-2.2
-1000 %
-39.3
—
0
—
0
-2.2
-633.3 %
-39.3
-0.1
-1.8
-1.8
-350 %
-32.1
—
400
5.6
-12.5 %
100
1.5
26.8
4.1
57.7 %
73.2
—
0
3.7
66.1
4.3
-33.8 %
76.8
-0.2
94.9 %
-3.6
—
0
—
0
-0.3
92.3 %
-5.4
—
0
-0.4
89.7 %
-7.1
—
404.4
6.4
—
100
3.8
59.4
2.6
—
40.6
—
0
5.4
84.4
6.5
—
101.6
-3.9
—
-60.9
0.1
1.6
—
0
-3.9
—
-60.9
—
0
-3.9
—
-60.9
-0.01
400