Aspial Lifestyle Limited (SGX: 5UF)

Aspial Lifestyle Income Statement

Financials in millions SGD. 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
Revenue	493.99	471.58	319.01	225.7	262.82	218.48
Revenue Growth (YoY)	21.49%	47.83%	41.34%	-14.12%	20.30%	7.28%
Cost of Revenue	315.11	307.11	208.79	143.88	179.22	139.2
Gross Profit	178.87	164.48	110.22	81.82	83.6	79.28
Selling, General & Admin	54.19	51.45	33.74	27.97	23.96	22.38
Other Operating Expenses	40.04	36.71	25.94	17.45	15.16	15.95
Operating Expenses	126.02	118.6	77.94	59.93	52.72	49.88
Operating Income	52.85	45.88	32.28	21.89	30.89	29.4
Interest Expense	-31.43	-29.1	-17.04	-9.91	-10.87	-12.94
Interest & Investment Income	0.52	0.57	0.84	0.33	0.25	0.85
Earnings From Equity Investments	0.2	0.02	0.06	0.06	-0.01	-0.23
Currency Exchange Gain (Loss)	0.26	0.26	0.93	0	1.07	0.57
Other Non Operating Income (Expenses)	6.97	6.13	3.46	2.41	1.97	0.29
EBT Excluding Unusual Items	29.37	23.76	20.53	14.78	23.3	17.94
Gain (Loss) on Sale of Investments	-	-	-	0.01	0	-
Gain (Loss) on Sale of Assets	-	-	0.88	-	0.01	-
Asset Writedown	-0.08	-0.08	0.09	0.04	-	-
Other Unusual Items	0.02	0.02	0.31	2.76	5.95	-
Pretax Income	29.31	23.7	21.8	17.58	29.25	17.94
Income Tax Expense	4.77	3.93	5.73	3.04	-0.14	3
Earnings From Continuing Operations	24.54	19.77	16.08	14.54	29.39	14.94
Minority Interest in Earnings	-0.6	-0.58	-0.09	-0.1	-0.13	-0.1
Net Income	23.95	19.19	15.98	14.45	29.26	14.83
Net Income to Common	23.95	19.19	15.98	14.45	29.26	14.83
Net Income Growth	48.62%	20.06%	10.65%	-50.64%	97.28%	42.88%
Shares Outstanding (Basic)	1,416	1,416	1,146	1,037	1,035	1,035
Shares Outstanding (Diluted)	1,416	1,416	1,146	1,037	1,035	1,035
Shares Change (YoY)	7.21%	23.50%	10.59%	0.14%	0.00%	2.23%
EPS (Basic)	0.02	0.01	0.01	0.01	0.03	0.01
EPS (Diluted)	0.02	0.01	0.01	0.01	0.03	0.01
EPS Growth	39.21%	-2.78%	0.04%	-50.71%	97.27%	39.78%
Free Cash Flow	-17.28	11.83	-19.65	-47.36	45.96	6.32
Free Cash Flow Per Share	-0.01	0.01	-0.02	-0.05	0.04	0.01
Dividend Per Share	0.008	0.008	0.011	0.013	0.026	0.013
Dividend Growth	-2.50%	-25.71%	-16.00%	-51.92%	92.59%	42.11%
Gross Margin	36.21%	34.88%	34.55%	36.25%	31.81%	36.29%
Operating Margin	10.70%	9.73%	10.12%	9.70%	11.75%	13.45%
Profit Margin	4.85%	4.07%	5.01%	6.40%	11.13%	6.79%
Free Cash Flow Margin	-3.50%	2.51%	-6.16%	-20.98%	17.49%	2.89%
EBITDA	61.09	53.32	36.57	25.37	33.82	31.77
EBITDA Margin	12.37%	11.31%	11.46%	11.24%	12.87%	14.54%
D&A For EBITDA	8.24	7.45	4.3	3.48	2.94	2.37
EBIT	52.85	45.88	32.28	21.89	30.89	29.4
EBIT Margin	10.70%	9.73%	10.12%	9.70%	11.75%	13.45%
Effective Tax Rate	16.27%	16.57%	26.27%	17.30%	-	16.74%

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