Dongguan Golden Sun Abrasives Co.,Ltd (SHE:300606)

SHE:300606 Income Statement

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

Fiscal Year	TTM	FY 2023	FY 2022	FY 2021	FY 2020	FY 2019
Period Ending	Sep 30, 2024	Dec 31, 2023	Jan 1, 2023	Jan 1, 2022	Dec 31, 2020	Dec 31, 2019
Operating Revenue	512.84	560.42	391.13	441.4	412.03	427.9
Other Revenue	4.72	4.72	4.09	5.62	2.87	2.23
Revenue	517.56	565.14	395.23	447.02	414.91	430.12
Revenue Growth (YoY)	3.01%	42.99%	-11.59%	7.74%	-3.54%	13.73%
Cost of Revenue	378.27	410.31	302.63	290.43	243.44	295.02
Gross Profit	139.3	154.83	92.6	156.59	171.46	135.11
Selling, General & Admin	57.84	57.17	37.11	42.12	47.57	27
Research & Development	31	32.58	24.51	28.09	28.74	20.34
Other Operating Expenses	0.34	0.58	3.28	2.92	4.54	3.07
Operating Expenses	87.23	95.51	70.81	84.12	79.78	55
Operating Income	52.07	59.32	21.79	72.47	91.68	80.1
Interest Expense	-2.17	-2.33	-1.98	-1.27	-0.7	-
Interest & Investment Income	-	0.52	1.9	5.52	5.52	5.52
Currency Exchange Gain (Loss)	0.33	0.33	2.34	-0.48	-2.68	0.08
Other Non Operating Income (Expenses)	-0.98	-0.68	-0.16	-0.47	-3.29	-0.06
EBT Excluding Unusual Items	49.26	57.16	23.89	75.78	90.53	85.65
Gain (Loss) on Sale of Investments	-1.29	-0.81	-0.01	-	0.09	0.05
Gain (Loss) on Sale of Assets	-0.07	0.02	-	-	-0.05	-0
Asset Writedown	-3.01	-0.25	-	-	-0.05	-
Legal Settlements	-	-	-	-	-0.4	-
Other Unusual Items	3.08	2.14	1.79	1.52	0.63	1.33
Pretax Income	47.96	58.27	25.67	77.3	90.75	87.02
Income Tax Expense	6.19	5.25	-0.61	8.97	11.13	11.11
Earnings From Continuing Operations	41.77	53.02	26.28	68.33	79.62	75.91
Minority Interest in Earnings	-1.03	-0.68	-0.43	-0.83	-8.34	-14.97
Net Income	40.74	52.33	25.84	67.5	71.28	60.94
Net Income to Common	40.74	52.33	25.84	67.5	71.28	60.94
Net Income Growth	12.68%	102.51%	-61.72%	-5.30%	16.97%	13.68%
Shares Outstanding (Basic)	138	140	144	138	134	134
Shares Outstanding (Diluted)	138	140	144	138	137	134
Shares Change (YoY)	-15.11%	-2.41%	4.22%	0.50%	1.97%	0.31%
EPS (Basic)	0.30	0.37	0.18	0.49	0.53	0.45
EPS (Diluted)	0.30	0.37	0.18	0.49	0.52	0.45
EPS Growth	32.74%	107.50%	-63.27%	-5.77%	14.71%	13.33%
Free Cash Flow	-28.35	-54.9	-81.22	-15.35	96.35	37.94
Free Cash Flow Per Share	-0.21	-0.39	-0.57	-0.11	0.70	0.28
Dividend Per Share	0.150	0.150	-	0.233	0.187	0.053
Dividend Growth	-	-	-	24.96%	250.28%	60.06%
Gross Margin	26.91%	27.40%	23.43%	35.03%	41.33%	31.41%
Operating Margin	10.06%	10.50%	5.51%	16.21%	22.10%	18.62%
Profit Margin	7.87%	9.26%	6.54%	15.10%	17.18%	14.17%
Free Cash Flow Margin	-5.48%	-9.71%	-20.55%	-3.43%	23.22%	8.82%
EBITDA	78.21	82.28	40.5	90.58	109.32	96.69
EBITDA Margin	15.11%	14.56%	10.25%	20.26%	26.35%	22.48%
D&A For EBITDA	26.14	22.96	18.72	18.1	17.63	16.59
EBIT	52.07	59.32	21.79	72.47	91.68	80.1
EBIT Margin	10.06%	10.50%	5.51%	16.21%	22.10%	18.62%
Effective Tax Rate	12.90%	9.01%	-	11.60%	12.27%	12.77%
Revenue as Reported	517.56	565.14	395.23	447.02	414.91	430.12
Advertising Expenses	-	0.41	0.38	0.31	0.52	1.07

Updated Oct 29, 2024. Source: S&P Global Market Intelligence. Standard template. Financial Sources.