Henan Rebecca Hair Products Co., Ltd. (SHA:600439)

SHA:600439 Income Statement

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

Fiscal Year	TTM	FY 2024	FY 2023	FY 2022	FY 2021	FY 2020
Period Ending	Sep 30, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021	Dec 31, 2020
Operating Revenue	1,220	1,193	1,192	1,228	1,519	1,292
Other Revenue	46.35	46.35	33.45	29.93	46.27	37.56
Revenue	1,266	1,239	1,226	1,258	1,566	1,330
Revenue Growth (YoY)	2.16%	1.10%	-2.57%	-19.65%	17.75%	-26.92%
Cost of Revenue	848.31	864.6	856.31	925.38	1,105	891.63
Gross Profit	418.02	374.44	369.25	332.55	460.23	437.96
Selling, General & Admin	338.6	301.31	216.38	212.2	227.04	204.09
Research & Development	35.97	36.83	39.06	35.34	43.62	41.06
Other Operating Expenses	21.92	18.61	19.56	26.01	18.49	15.14
Operating Expenses	400.6	363.58	276.2	270.6	287.41	265.77
Operating Income	17.42	10.86	93.05	61.96	172.82	172.19
Interest Expense	-85.48	-91.1	-95.45	-84.25	-69.85	-76.53
Interest & Investment Income	9.67	3.67	4.3	1.24	0.97	6.66
Currency Exchange Gain (Loss)	16.32	16.32	25.58	72.35	-32.3	-82.89
Other Non Operating Income (Expenses)	-53.64	-37.44	-11.3	-7.3	-4.47	-8.86
EBT Excluding Unusual Items	-95.71	-97.69	16.18	44	67.18	10.57
Impairment of Goodwill	-15.86	-15.86	-	-	-	-
Gain (Loss) on Sale of Assets	-0.63	-0.54	0.03	0.96	-0.13	6.11
Asset Writedown	0.65	-	-	-	-	-
Other Unusual Items	4.62	4.72	4.56	0.49	1.57	17.24
Pretax Income	-106.94	-109.38	20.78	45.45	68.62	33.93
Income Tax Expense	9.13	8.61	8.14	10.75	8.43	-3.35
Earnings From Continuing Operations	-116.06	-117.99	12.64	34.69	60.19	37.28
Minority Interest in Earnings	0.2	0.37	-0.34	-0.76	0.01	0.86
Net Income	-115.87	-117.62	12.3	33.94	60.21	38.14
Net Income to Common	-115.87	-117.62	12.3	33.94	60.21	38.14
Net Income Growth	-	-	-63.75%	-43.63%	57.85%	-81.99%
Shares Outstanding (Basic)	1,180	1,176	1,230	1,131	1,132	1,132
Shares Outstanding (Diluted)	1,180	1,176	1,230	1,131	1,132	1,132
Shares Change (YoY)	-3.92%	-4.39%	8.75%	-0.04%	-0.01%	-0.01%
EPS (Basic)	-0.10	-0.10	0.01	0.03	0.05	0.03
EPS (Diluted)	-0.10	-0.10	0.01	0.03	0.05	0.03
EPS Growth	-	-	-66.67%	-43.61%	57.86%	-81.99%
Free Cash Flow	280.05	241.74	224.44	-45.95	199.45	130.52
Free Cash Flow Per Share	0.24	0.21	0.18	-0.04	0.18	0.12
Dividend Per Share	-	-	0.010	-	-	-
Gross Margin	33.01%	30.22%	30.13%	26.44%	29.40%	32.94%
Operating Margin	1.38%	0.88%	7.59%	4.92%	11.04%	12.95%
Profit Margin	-9.15%	-9.49%	1.00%	2.70%	3.84%	2.87%
Free Cash Flow Margin	22.12%	19.51%	18.31%	-3.65%	12.74%	9.82%
EBITDA	53.3	47.9	131.63	103.31	213.32	211.52
EBITDA Margin	4.21%	3.87%	10.74%	8.21%	13.63%	15.91%
D&A For EBITDA	35.88	37.04	38.58	41.35	40.5	39.32
EBIT	17.42	10.86	93.05	61.96	172.82	172.19
EBIT Margin	1.38%	0.88%	7.59%	4.92%	11.04%	12.95%
Effective Tax Rate	-	-	39.18%	23.66%	12.28%	-
Revenue as Reported	1,266	1,239	1,226	1,258	1,566	1,330
Advertising Expenses	-	71.05	5.19	5.1	7.66	6.33

Updated Sep 30, 2025. Source: S&P Global Market Intelligence. Standard template. Financial Sources.