Lyxor S&P 500 UCITS ETF (EPA: SP5C)

SP5C Income Statement

Financials in millions EUR. Fiscal year is January - December.

Fiscal Year	TTM	FY 2023	FY 2022	FY 2021	FY 2020	FY 2019
Period Ending	Jun 30, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021	Dec 31, 2020	Dec 31, 2019
Operating Revenue	544.68	427.7	307.29	314.74	396.37	288.22
Other Revenue	-	-	-	0	0	-
Revenue	544.68	427.7	307.29	314.74	396.38	288.22
Revenue Growth (YoY)	59.79%	39.18%	-2.36%	-20.60%	37.52%	17.17%
Cost of Revenue	24.08	17.76	13.53	12.72	8.7	7.1
Gross Profit	520.61	409.94	293.77	302.02	387.67	281.12
Selling, General & Admin	212.39	181.75	128.14	126.34	133.38	105.56
Other Operating Expenses	-2.09	0.3	-2.73	-1.09	0.71	0.92
Operating Expenses	217.03	187.05	141.55	137.42	150.89	110.83
Operating Income	303.58	222.89	152.22	164.59	236.79	170.3
Interest Expense	-1.98	-1.98	-0.19	-0.13	-0.16	-0.05
Interest & Investment Income	10.34	5.69	0.83	0.1	0.33	0.25
Earnings From Equity Investments	-0.45	-0.41	-0.14	-	-	-
Currency Exchange Gain (Loss)	0.55	0.55	-	0.13	-0.29	-0.1
Other Non Operating Income (Expenses)	0	0	0	-0	0	-0.01
EBT Excluding Unusual Items	312.03	226.74	152.72	164.69	236.66	170.38
Gain (Loss) on Sale of Investments	-	-	-	0.11	-0.06	0.05
Gain (Loss) on Sale of Assets	0.64	0.64	-	-	-	-
Asset Writedown	-	-	-	-	-0.49	-0.28
Legal Settlements	-8.1	-	-	-	-	-
Other Unusual Items	29.85	8.85	-	-	-	-
Pretax Income	334.42	236.23	152.72	164.8	236.11	170.16
Income Tax Expense	46.77	34.85	24.43	30.7	37.25	26.8
Earnings From Continuing Operations	287.65	201.37	128.29	134.1	198.86	143.35
Minority Interest in Earnings	-0	-0	-0.03	-0.03	0.02	0.03
Net Income	287.65	201.37	128.26	134.07	198.88	143.38
Net Income to Common	287.65	201.37	128.26	134.07	198.88	143.38
Net Income Growth	93.58%	57.00%	-4.34%	-32.58%	38.71%	0.41%
Shares Outstanding (Basic)	37	37	37	37	37	37
Shares Outstanding (Diluted)	37	37	37	37	37	37
Shares Change (YoY)	0.16%	0.15%	-0.10%	-0.40%	0.08%	0.15%
EPS (Basic)	7.78	5.45	3.48	3.63	5.36	3.87
EPS (Diluted)	7.75	5.43	3.46	3.62	5.34	3.85
EPS Growth	93.24%	56.94%	-4.42%	-32.21%	38.70%	0.26%
Free Cash Flow	194.59	173.03	118.92	196.44	139.9	119.3
Free Cash Flow Per Share	5.24	4.66	3.21	5.30	3.76	3.21
Dividend Per Share	6.180	4.360	3.100	3.100	4.290	3.250
Dividend Growth	81.76%	40.65%	0%	-27.74%	32.00%	4.17%
Gross Margin	95.58%	95.85%	95.60%	95.96%	97.80%	97.54%
Operating Margin	55.73%	52.11%	49.53%	52.30%	59.74%	59.08%
Profit Margin	52.81%	47.08%	41.74%	42.60%	50.17%	49.74%
Free Cash Flow Margin	35.72%	40.46%	38.70%	62.41%	35.29%	41.39%
EBITDA	315.59	233.51	161.09	172.15	242.63	174.31
EBITDA Margin	57.94%	54.60%	52.42%	54.70%	61.21%	60.48%
D&A For EBITDA	12.01	10.62	8.87	7.56	5.85	4.01
EBIT	303.58	222.89	152.22	164.59	236.79	170.3
EBIT Margin	55.73%	52.11%	49.53%	52.30%	59.74%	59.08%
Effective Tax Rate	13.98%	14.75%	16.00%	18.63%	15.78%	15.75%
Revenue as Reported	546.3	429.03	308.25	315.85	396.88	-

Source: S&P Capital IQ. Standard template. Financial Sources.