J Smart Statements
SM
Data from J Smart`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:
GBP - British pound
Last reporting period:
31 Jan, 2024
Next reporting period:
29 Jul, 2024
Report frequency:
Semi-annual
Earnings release date:
—
Expected release date:
15 Nov, 2024
J Smart Income Statement
B
M
GBP (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
8.591
-20.8 %
100
6.407
74.6
2.184
-63.7 %
25.4
—
0
2.307
26.9
2.167
-52.9 %
25.2
0.017
-98.8 %
0.2
0.188
2.2
—
0
0.205
228.1 %
2.4
0.057
0.7
0.148
593.3 %
1.7
0.004
39.748
10.85
411.8 %
100
4.84
44.6
6.01
14925 %
55.4
—
0
4.62
42.6
4.6
9300 %
42.4
1.41
1466.7 %
13
-1.56
-14.4
—
0
-0.16
-161.5 %
-1.5
-0.13
-1.2
-0.03
-113 %
-0.3
—
40.39
2.12
-77.1 %
100
2.08
98.1
0.04
-99.2 %
1.9
—
0
—
0
-0.05
-101.2 %
-2.4
0.09
-91.6 %
4.2
0.17
8
—
0
0.26
-86 %
12.3
0.03
1.4
0.23
-85.3 %
10.8
0.01
40.76
9.25
79.3 %
100
4.14
44.8
5.12
1037.8 %
55.4
—
0
4.3
46.5
4.05
1740.9 %
43.8
1.07
365.2 %
11.6
0.76
8.2
—
0
1.86
-70.6 %
20.1
0.3
3.2
1.56
-69.2 %
16.9
0.04
41.47
5.16
11 %
100
4.71
91.3
0.45
-52.6 %
8.7
—
0
—
0
0.22
144.9 %
4.3
0.23
-83.9 %
4.5
6.11
118.4
—
0
6.33
-54.7 %
122.7
1.27
24.6
5.07
-50.6 %
98.3
0.12
41.81
4.65
-19.1 %
100
3.71
79.8
0.95
97.9 %
20.4
—
0
—
0
-0.49
-122.7 %
-10.5
1.43
101.4 %
30.8
12.55
269.9
—
0
13.98
1470.8 %
300.6
3.67
78.9
10.26
1345.1 %
220.6
0.24
42.12
5.75
-23.9 %
100
5.27
91.7
0.48
-37.7 %
8.3
—
0
—
0
-0.22
-29.4 %
-3.8
0.71
-24.5 %
12.3
0.19
3.3
—
0
0.89
-77.1 %
15.5
0.13
2.3
0.71
-79.1 %
12.3
0.02
42.45
7.56
-18.3 %
100
6.79
89.8
0.77
206.9 %
10.2
—
0
—
0
-0.17
82.1 %
-2.2
0.94
308.7 %
12.4
2.94
38.9
—
0
3.88
1337 %
51.3
0.44
5.8
3.4
1689.5 %
45
0.08
42.74
9.25
-15.8 %
100
9.97
107.8
-0.72
-156.3 %
-7.8
—
0
—
0
-0.95
11.2 %
-10.3
0.23
-90.3 %
2.5
0.04
0.4
—
0
0.27
-95.9 %
2.9
0.06
0.6
0.19
-96.7 %
2.1
—
43.15
10.98
145.6 %
100
9.7
88.3
1.28
146.2 %
11.7
—
0
—
0
-1.07
-101.9 %
-9.7
2.36
124.8 %
21.5
4.28
39
—
0
6.63
492 %
60.4
0.39
3.6
5.74
1048 %
52.3
0.14
43.33
4.47
149.7 %
100
3.95
88.4
0.52
-37.3 %
11.6
—
0
—
0
-0.53
-8.2 %
-11.9
1.05
-20.5 %
23.5
0.08
1.8
—
0
1.12
-77 %
25.1
0.23
5.1
0.5
-88 %
11.2
0.02
43.83
1.79
-73.6 %
100
0.96
53.6
0.83
-45.4 %
46.4
—
0
—
0
-0.49
-173.1 %
-27.4
1.32
55.3 %
73.7
3.54
197.8
—
0
4.86
406.3 %
271.5
0.32
17.9
4.16
433.3 %
232.4
0.1
44.37
6.77
-37.7 %
100
5.25
77.5
1.52
-43.9 %
22.5
—
0
—
0
0.67
1.5 %
9.9
0.85
-58.5 %
12.6
0.11
1.6
—
0
0.96
-71.7 %
14.2
0.18
2.7
0.78
-75.7 %
11.5
0.02
44.62
10.87
-9.3 %
100
8.17
75.1
2.71
261.3 %
24.9
—
0
—
0
0.66
266.7 %
6
2.05
259.6 %
18.9
1.34
12.3
—
0
3.39
421.5 %
31.1
0.18
1.6
3.21
517.3 %
29.5
0.07
44.98
11.99
-38.6 %
100
11.24
93.7
0.75
-76.7 %
6.3
—
0
—
0
0.18
-62.5 %
1.5
0.57
-79.3 %
4.8
0.08
0.7
—
0
0.65
-79.8 %
5.4
0.14
1.2
0.52
-83 %
4.3
0.01
45.22
19.54
105.9 %
100
16.31
83.5
3.22
496.3 %
16.5
—
0
—
0
0.48
380 %
2.5
2.75
511.1 %
14.1
0.47
2.4
—
0
3.22
507.5 %
16.5
0.16
0.8
3.06
611.6 %
15.7
0.07
45.73
9.49
-20.1 %
100
8.95
94.3
0.54
-75.6 %
5.7
—
0
—
0
0.1
-73.7 %
1.1
0.45
-75.4 %
4.7
0.09
0.9
-0.01
-0.1
0.53
-82.3 %
5.6
0.11
1.2
0.43
-83 %
4.5
0.01
45.96
11.87
32.6 %
100
9.66
81.4
2.21
301.8 %
18.6
—
0
—
0
0.38
72.7 %
3.2
1.83
454.5 %
15.4
1.16
9.8
0
0
2.99
433.9 %
25.2
0.46
3.9
2.53
438.3 %
21.3
0.05
46.26
8.95
-37.3 %
100
8.4
93.9
0.55
323.1 %
6.1
—
0
—
0
0.22
-55.1 %
2.5
0.33
191.7 %
3.7
0.23
2.6
—
0
0.56
-27.3 %
6.3
0.09
1
0.47
-28.8 %
5.3
0.01
46.77
14.28
67.4 %
100
14.15
99.1
0.13
-18.8 %
0.9
—
0
—
0
0.49
712.5 %
3.4
-0.36
-244 %
-2.5
1.12
7.8
0.01
0.07
0.77
75 %
5.4
0.11
0.8
0.66
78.4 %
4.6
0.01
46.94
8.53
19.3 %
100
8.37
98.1
0.16
128.6 %
1.9
—
0
—
0
-0.08
27.3 %
-0.9
0.25
38.9 %
2.9
0.2
2.3
-0.01
-0.1
0.44
189.8 %
5.2
0.07
0.8
0.37
147.4 %
4.3
0.01
47.1
7.15
-36.3 %
100
7.08
99
0.07
-93 %
1
—
0
—
0
-0.11
-137.9 %
-1.5
0.18
-74.6 %
2.5
-0.67
-9.4
0
0
-0.49
-148 %
-6.9
0.29
4.1
-0.78
-183.9 %
-10.9
-0.02
47.51
11.23
5.4 %
100
10.23
91.1
1
-61.1 %
8.9
—
0
—
0
0.29
-34.1 %
2.6
0.71
-66.7 %
6.3
0.31
2.8
—
0
1.02
172.9 %
9.1
0.1
0.9
0.93
151.1 %
8.3
0.02
49.09
10.65
-10.8 %
100
8.08
75.9
2.57
87.6 %
24.1
—
0
—
0
0.44
175 %
4.1
2.13
74.6 %
20
-3.54
-33.2
0.01
0.09
-1.4
-195.9 %
-13.1
0.42
3.9
-1.82
-241.1 %
-17.09
-0.04
50
11.94
12.1 %
100
10.56
88.4
1.37
-46.1 %
11.5
—
0
—
0
0.16
-48.4 %
1.3
1.22
-45.3 %
10.2
0.24
2
—
0
1.46
153.7 %
12.2
0.17
1.4
1.29
190.8 %
10.8
0.03
50.4
10.65
67.7 %
100
8.11
76.2
2.54
96.9 %
23.8
—
0
—
0
0.31
3000 %
2.9
2.23
75.6 %
20.9
-4.95
-46.5
0
0
-2.72
-180.5 %
-25.5
-1.3
-12.2
-1.42
-158.4 %
-13.3
-0.03
50.41
6.35
-35.5 %
100
5.07
79.8
1.29
-45.6 %
20.3
—
0
—
0
0.01
120 %
0.2
1.27
-47.5 %
20
2.1
33.1
0.01
0.2
3.38
95.4 %
53.2
0.95
15
2.43
15.2 %
38.3
0.05
50.41
9.84
-12 %
100
7.47
75.9
2.37
19.1 %
24.1
—
0
—
0
-0.05
-266.7 %
-0.5
2.42
22.8 %
24.6
-0.69
-7.01
—
0
1.73
-23.1 %
17.6
-0.38
-3.9
2.11
30.2 %
21.4
0.04
50.41
11.18
-12.9 %
100
9.19
82.2
1.99
10.6 %
17.8
—
0
—
0
0.03
112.5 %
0.3
1.97
-3.4 %
17.6
0.29
2.6
-0.01
-0.09
2.25
159.8 %
20.1
0.63
5.6
1.62
154 %
14.5
0.03
50.41
12.83
2.1 %
100
11.04
86
1.8
-5.3 %
14
—
0
—
0
-0.24
-140 %
-1.9
2.04
2 %
15.9
-5.43
-42.3
0
0
-3.76
-246.9 %
-29.3
-0.77
-6.002
-3
-263 %
-23.4
-0.06
50.41
12.57
-10.3 %
100
10.67
84.9
1.9
61 %
15.1
—
0
—
0
-0.1
73 %
-0.8
2
28.2 %
15.9
0.56
4.5
—
0
2.56
455.6 %
20.4
0.72
5.7
1.84
148.6 %
14.6
0.04
50.41
14.01
3.2 %
100
12.82
91.5
1.18
-39.2 %
8.4
—
0
—
0
-0.37
-248 %
-2.6
1.56
-7.7 %
11.1
-2.27
-16.2
-0.01
-0.07
-0.72
-111 %
-5.1
-1.45
-10.3
0.74
-83.9 %
5.3
0.01
50.4
13.57
10.1 %
100
11.63
85.7
1.94
410.5 %
14.3
—
0
—
0
0.25
132.9 %
1.8
1.69
48.2 %
12.5
4.88
36
0
0
6.57
66.3 %
48.4
1.97
14.5
4.6
21.1 %
33.9
0.09
50.41
12.33
0.8 %
100
11.95
96.9
0.38
-86 %
3.1
—
0
—
0
-0.76
-197.4 %
-6.2
1.14
-41.2 %
9.2
2.81
22.8
—
0
3.95
-5.7 %
32
0.15
1.2
3.8
29.3 %
30.8
0.08
50.41
12.23
-17.6 %
100
9.51
77.8
2.71
-0.7 %
22.2
—
0
—
0
0.78
85158974772096500 %
6.4
1.94
-28.9 %
15.9
2.25
18.4
—
0
4.19
38.7 %
34.3
1.26
10.3
2.94
27.8 %
24
0.06
50.41
14.85
10.8 %
100
12.12
81.6
2.73
21.9 %
18.4
—
0
—
0
0
26.9 %
0
2.73
22.4 %
18.4
0.29
2
—
0
3.02
23.3 %
20.3
0.72
4.8
2.3
34.5 %
15.5
0.05
50.41
13.4
13.3 %
100
11.16
83.3
2.24
-17.9 %
16.7
—
0
—
0
0
-36.6 %
0
2.23
-18.3 %
16.6
0.21
1.6
—
0
2.45
-15.5 %
18.3
0.73
5.4
1.71
-22.3 %
12.8
0.03
50.41
11.83
2.2 %
100
9.1
76.9
2.73
22.4 %
23.1
—
0
—
0
0
920 %
0
2.73
23 %
23.1
0.17
1.4
—
0
2.9
21.3 %
24.5
0.69
5.8
2.2
31.7 %
18.6
0.04
50.41
11.58
-9.2 %
100
9.36
80.8
2.23
-41 %
19.3
—
0
—
0
0
88.5 %
0
2.22
-41.3 %
19.2
0.17
1.5
—
0
2.39
-37.9 %
20.6
0.72
6.2
1.67
-42.2 %
14.4
0.03
50.41
12.75
8 %
100
8.97
70.4
3.78
63.6 %
29.6
—
0
—
0
0
-55.4 %
0
3.78
64.3 %
29.6
0.06
0.5
—
0
3.85
77.4 %
30.2
0.96
7.5
2.89
90.1 %
22.7
0.06
50.41
11.81
0.9 %
100
9.5
80.4
2.31
-4.5 %
19.6
—
0
—
0
0
-1033.3 %
0
2.3
-5 %
19.5
-0.13
-1.1
—
0
2.17
-8.8 %
18.4
0.65
5.5
1.52
-19.6 %
12.9
0.03
50.41
11.71
—
100
9.3
79.4
2.42
—
20.7
—
0
—
0
0
—
0
2.42
—
20.7
-0.03
-0.3
—
0
2.38
—
20.3
0.49
4.2
1.89
—
16.1
0.04
50.41