China Smarter Statements
10
Data from China Smarter`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
New report :
—
Reporting period :
Semi-annual
Earnings release date:
—
Expected release date:
—
China Smarter 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
97.455
4.4 %
54.467
42.988
1.9 %
—
66.308
66.284
220.8 %
-23.296
-208.2 %
-65.331
—
-88.627
-62.1 %
1.972
-90.599
-91 %
-0.01
9 374.35
93.387
-8.9 %
100
51.206
54.8
42.181
2.6 %
45.2
—
0
23.477
25.1
20.66
-3.2 %
22.1
21.521
8.9 %
23
-66.546
-71.3
—
0
-54.688
-14.3 %
-58.6
-7.64
-8.2
-47.423
-0.2 %
-50.8
-0.005
9 374.35
102.52
-4 %
100
61.429
59.9
41.094
-24.7 %
40.1
—
0
21.495
21
21.334
-92.6 %
20.8
19.76
108.5 %
19.3
-67.601
-65.9
—
0
-47.841
86.6 %
-46.7
0.556
0.5
-47.321
91 %
-46.2
-0.005
9 374.35
106.79
10.7 %
100
52.216
48.9
54.57
83.6 %
51.1
—
0
287.76
269.5
287.47
861.9 %
269.2
-232.9
-148245.9 %
-218.1
-55.683
-52.1
—
0
-356.81
-449.7 %
-334.1
-0.294
-0.3
-525.43
-319.4 %
-492.04
-0.05
9 374.35
96.494
-23.5 %
100
66.766
69.2
29.728
-46 %
30.8
—
0
30.121
31.2
29.885
-33.9 %
31
-0.157
-101.6 %
-0.2
-64.758
-67.1
—
0
-64.915
88.8 %
-67.3
-1.934
-2.004
-125.28
82.3 %
-129.8
-0.009
9 374.35
126.21
-61 %
100
71.17
56.4
55.038
176.8 %
43.6
—
0
43.026
34.1
45.225
60.8 %
35.8
9.813
219.1 %
7.8
-80.321
-63.6
—
0
-578.44
-683.7 %
-458.3
-40.627
-32.2
-708.51
-1009.4 %
-561.4
-0.057
9 374.35
323.84
-65.5 %
100
303.95
93.9
19.885
-59.1 %
6.1
—
0
29.308
9.1
28.126
-56 %
8.7
-8.241
45.9 %
-2.5
-65.57
-20.2
—
0
-73.811
-1.3 %
-22.8
-0.987
-0.3
-63.865
22.8 %
-19.7
-0.007
9 374.35
939.9
413.4 %
100
891.27
94.8
48.624
-7.9 %
5.2
—
0
64.094
6.8
63.853
67.2 %
6.8
-15.229
-204.3 %
-1.6
-71.873
-7.6
—
0
-72.89
-53 %
-7.8
7.995
0.9
-82.75
-109.9 %
-8.8
-0.009
9 374.35
183.06
216.9 %
100
130.28
71.2
52.785
291.8 %
28.8
—
0
38.181
20.9
38.181
622.7 %
20.9
14.604
78.3 %
8
-62.259
-34.01
—
0
-47.655
-35.6 %
-26.03
-4.484
-2.4
-39.425
-23.7 %
-21.5
-0.004
9 374.35
57.766
-92.7 %
100
44.294
76.7
13.472
-79.5 %
23.3
—
0
2.442
4.2
5.283
-86.6 %
9.1
8.189
-68.9 %
14.2
-42.455
-73.5
—
0
-35.149
78.6 %
-60.8
0.15
0.3
-31.864
80.4 %
-55.2
-0.004
9 371.76
792.18
364.1 %
100
726.42
91.7
65.76
209.8 %
8.3
—
0
39.47
5
39.47
269.8 %
5
26.29
149.1 %
3.3
-190.19
-24.008
—
0
-163.9
-18.5 %
-20.7
-3.382
-0.4
-162.84
-20.3 %
-20.6
-0.017
9 374.35
170.68
-2.6 %
100
149.46
87.6
21.229
-87.9 %
12.4
—
0
-35.723
-20.9
10.673
-94 %
6.3
10.556
546.5 %
6.2
-113.02
-66.2
—
0
-138.34
-33.6 %
-81.05
-2.871
-1.7
-135.31
-33.4 %
-79.3
-0.014
9 374.35
175.22
108.3 %
—
175.22
776.5 %
—
100.08
177.58
-17.6 %
-2.364
99 %
-101.2
—
-103.56
67.2 %
-2.129
-101.43
49.7 %
-0.011
9 374.35
84.1
256.4 %
110
-25.9
-218.8 %
—
-16.6
215.4
128.7 %
-241.3
-233.7 %
-54.9
0
-315.4
-113.8 %
-6.3
-201.8
-34.4 %
-0.04
8 805.9
23.6
-84.8 %
1.7
21.8
-85.7 %
—
94.3
94.2
-8.5 %
-72.3
-246.7 %
-75.2
-0.1
-147.5
-244.6 %
2.2
-150.1
-245.1 %
-0.02
7 814.4
155.1
55.4 %
2.9
152.2
54.4 %
—
102.4
102.9
28.8 %
49.3
162.2 %
-92.1
0.5
-42.8
21.9 %
-1.1
-43.5
81.3 %
-0.01
7 498.4
99.8
131 %
1.1
98.6
152.8 %
—
81
79.9
61.7 %
18.8
282.5 %
-75.4
-1.1
-54.8
-122.9 %
—
-232
-84 %
-0.03
6 988.4
43.2
-72.9 %
4.2
39
-75.2 %
—
49.3
49.4
318.6 %
-10.3
-107.1 %
-42.3
—
239.4
72.5 %
-2
-126.1
-229.6 %
-0.01
8 541.9
159.2
514.7 %
1.9
157.3
631.6 %
—
13.1
11.8
-25.8 %
145.5
2498.2 %
-6.7
-1.3
138.8
190.9 %
6.8
97.3
201 %
0.02
5 944.9
25.9
290.4 %
4.4
21.5
246.3 %
—
16
15.9
38.3 %
5.6
121.5 %
-11.5
-0.1
-152.7
-803.6 %
-34.7
-96.3
-341.7 %
-0.02
5 643.5
-13.6
-137.5 %
1
-14.7
-873.7 %
—
11.5
11.5
-19.6 %
-26.1
-108.8 %
-3.4
—
-16.9
-119.6 %
3.2
-21.8
-143.8 %
—
5 544.9
36.3
-18.2 %
34.5
1.9
35.7 %
—
17.7
14.3
-42.6 %
-12.5
46.8 %
6.7
0
86.4
121.6 %
23
49.8
118.8 %
0.01
5 544.9
44.4
-7.7 %
43
1.4
-48.1 %
—
13
24.9
495.2 %
-23.5
-361.1 %
-38.1
0.1
-399.7
-840.5 %
-84.6
-264.3
-1673.8 %
-0.05
5 544.9
48.1
-15.5 %
45.4
2.7
-28.9 %
—
17.2
-6.3
-121.3 %
9
134.9 %
17.4
—
-42.5
83.6 %
-17.1
-14.9
91.2 %
—
5 544.9
56.9
154 %
53.1
3.8
245.5 %
—
13.1
29.6
98.7 %
-25.8
-87 %
-8.1
0
-259.9
-453 %
-56.3
-169.5
-319.6 %
-0.03
5 544.9
22.4
-74.3 %
21.3
1.1
123.4 %
—
15.2
14.9
-39.4 %
-13.8
52.7 %
-16.4
-0.2
-47
46.5 %
-3.9
-40.4
45.1 %
-0.01
5 544.9
87.1
62.8 %
91.7
-4.7
-156 %
—
11.1
24.6
-47.8 %
-29.2
24.5 %
-23
0
-87.8
72.1 %
-8.7
-73.6
65.4 %
-0.01
5 544.9
53.5
-38.9 %
45.1
8.4
663.6 %
—
14.7
47.1
233.4 %
-38.7
-206.3 %
-21.9
0
-314.4
-575.6 %
-63.3
-212.9
-404.1 %
-0.05
4 669.4
87.5
-20.7 %
86.4
1.1
-78 %
—
10.7
-35.3
-125 %
36.4
126.8 %
39.7
0.1
66.1
2642.3 %
-2.4
70
220.5 %
0.12
581.8
110.3
74.2 %
105.3
5
11.1 %
—
13.2
141
163.6 %
-136
-160.1 %
-113.8
0.1
-2.6
95.5 %
6.1
-58.1
-583.5 %
-0.1
581.8
63.3
12 %
58.8
4.5
-81.3 %
—
10.6
-221.6
-263.3 %
226.2
302.5 %
-29.8
0
-58.3
38 %
—
-8.5
89.1 %
-0.01
581.8
56.5
-64.5 %
32.5
24
-31.2 %
—
7.7
135.7
825.7 %
-111.7
-308.4 %
17.6
0
-94.1
-306.4 %
-16.4
-77.7
-305.6 %
-0.14
541.8
159.3
-25.9 %
124.4
34.9
56.5 %
—
13.6
-18.7
18.3 %
53.6
18.6 %
-8
—
45.6
9.6 %
7.8
37.8
-11.3 %
0.08
485.9
215.1
48.9 %
192.8
22.3
24.6 %
—
9.3
-22.9
-193.6 %
45.2
75.9 %
-3.6
0
41.6
90 %
-1
42.6
101.9 %
0.09
486.8
144.5
115.4 %
126.6
17.9
55.7 %
—
9.2
-7.8
68.4 %
25.7
-29.2 %
-3.7
-0.1
21.9
-36.9 %
0.9
21.1
-28 %
0.04
487
67.1
-30.5 %
55.6
11.5
-35.8 %
—
9.2
-24.7
-951.7 %
36.3
140.4 %
-1.6
0
34.7
88.6 %
5.4
29.3
70.3 %
0.06
482.2
96.5
58.5 %
78.6
17.9
75.5 %
—
10.6
2.9
1550 %
15.1
43.8 %
3.3
0
18.4
10.2 %
1.2
17.2
8.9 %
0.04
487
60.9
-50.6 %
50.7
10.2
-60.6 %
—
10.6
-0.2
-122.2 %
10.5
-58 %
6.3
-0.1
16.7
-36.7 %
1
15.8
-37.1 %
0.03
482.6
123.4
128.5 %
97.4
25.9
90.4 %
—
9.7
0.9
108.4 %
25
2.9 %
1.4
0
26.4
1.5 %
1.4
25.1
0.4 %
0.05
481.3
54
-15.4 %
40.4
13.6
3 %
—
10
-10.7
-664.3 %
24.3
65.3 %
1.7
—
26
58.5 %
1
25
65.6 %
0.05
480.6
63.8
—
50.5
13.2
—
—
10
-1.4
—
14.7
—
1.7
—
16.4
—
1.2
15.1
—
0.03
479.4