Beijing Compass Technology Development Co., Ltd. (SHE: 300803)

Beijing Compass Technology Development 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	1,149	1,078	1,248	932.42	692.6	622.97
Other Revenue	65.55	43.49	8.94	-	-	-
Revenue	1,215	1,122	1,257	932.42	692.6	622.97
Revenue Growth (YoY)	44.68%	-10.77%	34.83%	34.63%	11.18%	7.84%
Cost of Revenue	154.41	141	134.56	110.89	106.48	90.15
Gross Profit	1,060	980.78	1,123	821.53	586.12	532.82
Selling, General & Admin	1,015	834.16	737.2	568.26	441.09	351.89
Research & Development	165.04	145.93	125.16	108.9	92.37	80.09
Other Operating Expenses	5.51	4.6	3.59	-2.39	-3.88	-19.97
Operating Expenses	1,187	985.16	865.72	674.7	529.82	412.19
Operating Income	-126.2	-4.37	256.87	146.82	56.3	120.63
Interest Expense	-19.7	-17.77	-8.83	-0.39	-	-1
Interest & Investment Income	125.91	78.95	37.6	46.51	39.73	26.26
Other Non Operating Income (Expenses)	-6.96	-4.85	-7.93	-6.4	-4.05	-2.37
EBT Excluding Unusual Items	-26.96	51.96	277.71	186.54	91.98	143.52
Gain (Loss) on Sale of Investments	14.38	10.6	-5.37	-	-	-
Gain (Loss) on Sale of Assets	-0.33	-0.23	0.17	0.05	0.01	-
Asset Writedown	-0.25	-0.25	-0.04	-0.61	-0.01	-0.03
Other Unusual Items	0.6	0.6	2.04	3.68	0.24	0.27
Pretax Income	-12.56	62.68	274.51	189.67	92.21	143.76
Income Tax Expense	-15.75	-9.92	-63.94	13.48	3	23.38
Earnings From Continuing Operations	3.19	72.6	338.44	176.2	89.21	120.38
Minority Interest in Earnings	0.01	0.01	-0.04	-	-	-
Net Income	3.2	72.61	338.4	176.2	89.21	120.38
Net Income to Common	3.2	72.61	338.4	176.2	89.21	120.38
Net Income Growth	-	-78.54%	92.06%	97.51%	-25.90%	-5.85%
Shares Outstanding (Basic)	405	403	408	400	406	354
Shares Outstanding (Diluted)	405	403	408	410	406	354
Shares Change (YoY)	-0.31%	-1.06%	-0.50%	1.05%	14.53%	2.46%
EPS (Basic)	0.01	0.18	0.83	0.44	0.22	0.34
EPS (Diluted)	0.01	0.18	0.83	0.43	0.22	0.34
EPS Growth	-	-78.31%	93.02%	95.45%	-35.29%	-8.11%
Free Cash Flow	3,348	1,372	332.18	357.79	216.17	40.87
Free Cash Flow Per Share	8.27	3.40	0.81	0.87	0.53	0.12
Dividend Per Share	-	-	-	-	0.050	0.100
Dividend Growth	-	-	-	-	-50.00%	-
Gross Margin	87.29%	87.43%	89.30%	88.11%	84.63%	85.53%
Operating Margin	-10.39%	-0.39%	20.43%	15.75%	8.13%	19.36%
Profit Margin	0.26%	6.47%	26.92%	18.90%	12.88%	19.32%
Free Cash Flow Margin	275.59%	122.29%	26.42%	38.37%	31.21%	6.56%
EBITDA	-90.31	28.95	286.77	164.44	74.57	139.36
EBITDA Margin	-7.43%	2.58%	22.81%	17.64%	10.77%	22.37%
D&A For EBITDA	35.89	33.32	29.9	17.61	18.27	18.73
EBIT	-126.2	-4.37	256.87	146.82	56.3	120.63
EBIT Margin	-10.39%	-0.39%	20.43%	15.75%	8.13%	19.36%
Effective Tax Rate	-	-	-	7.11%	3.26%	16.26%
Revenue as Reported	1,206	1,113	1,255	932.42	692.6	622.97
Advertising Expenses	-	286.34	266.15	235.12	183.13	117.9

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