LAY-OUT Planning Consultants Co. Ltd. (SHE:300989)

SHE:300989 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
Revenue	422.96	482.82	442.06	525.55	492.58	396.28
Revenue Growth (YoY)	-8.23%	9.22%	-15.89%	6.69%	24.30%	20.17%
Cost of Revenue	235.62	263.07	255.86	268.45	261.01	207.27
Gross Profit	187.34	219.75	186.2	257.11	231.57	189.01
Selling, General & Admin	132.47	135.1	114.49	107.34	96.88	86.24
Research & Development	45.53	44.09	53.15	32.87	29.62	26.93
Other Operating Expenses	5.18	2.49	-2.92	2.82	3.35	2.53
Operating Expenses	197.2	193.21	176.13	152.88	131.53	118.01
Operating Income	-9.86	26.54	10.07	104.23	100.03	71
Interest Expense	-3.42	-1.35	-0.7	-1.59	-0.59	-0.36
Interest & Investment Income	11.75	16.13	14.43	11.64	4.19	2.27
Currency Exchange Gain (Loss)	0.06	0.06	0.1	0	-0.13	-
Other Non Operating Income (Expenses)	-0.73	-0.85	-0.02	-0.98	-0.17	-0.1
EBT Excluding Unusual Items	-2.19	40.52	23.88	113.3	103.33	72.81
Gain (Loss) on Sale of Investments	4.41	4.23	5.77	3.86	-	-
Gain (Loss) on Sale of Assets	4.76	0.14	0.02	-	0.06	0.2
Asset Writedown	-0.01	-0.01	-0.05	-0.05	-0.06	-0.15
Other Unusual Items	0.57	2.56	3.01	1.04	4.4	3.61
Pretax Income	7.53	47.44	32.64	118.15	107.72	76.47
Income Tax Expense	13.29	5.23	2.68	15.35	13.4	9.49
Earnings From Continuing Operations	-5.76	42.21	29.96	102.8	94.33	66.98
Minority Interest in Earnings	0.79	1.85	0.72	-	-	-
Net Income	-4.96	44.06	30.68	102.8	94.33	66.98
Net Income to Common	-4.96	44.06	30.68	102.8	94.33	66.98
Net Income Growth	-	43.59%	-70.15%	8.98%	40.83%	44.05%
Shares Outstanding (Basic)	216	212	210	193	158	158
Shares Outstanding (Diluted)	216	212	210	193	158	158
Shares Change (YoY)	5.73%	1.07%	8.87%	22.26%	-0.08%	-0.10%
EPS (Basic)	-0.02	0.21	0.15	0.53	0.60	0.42
EPS (Diluted)	-0.02	0.21	0.15	0.53	0.60	0.42
EPS Growth	-	42.07%	-72.59%	-10.86%	40.94%	44.19%
Free Cash Flow	-108.52	-7.83	-53.53	24.34	136.26	75.36
Free Cash Flow Per Share	-0.50	-0.04	-0.26	0.13	0.86	0.48
Dividend Per Share	0.038	0.038	0.026	0.108	-	0.198
Dividend Growth	50.39%	50.39%	-76.23%	-	-	-1.69%
Gross Margin	44.29%	45.51%	42.12%	48.92%	47.01%	47.70%
Operating Margin	-2.33%	5.50%	2.28%	19.83%	20.31%	17.92%
Profit Margin	-1.17%	9.13%	6.94%	19.56%	19.15%	16.90%
Free Cash Flow Margin	-25.66%	-1.62%	-12.11%	4.63%	27.66%	19.02%
EBITDA	-5.77	30.61	14.11	107.85	102.83	73.2
EBITDA Margin	-1.36%	6.34%	3.19%	20.52%	20.88%	18.47%
D&A For EBITDA	4.09	4.07	4.04	3.62	2.8	2.21
EBIT	-9.86	26.54	10.07	104.23	100.03	71
EBIT Margin	-2.33%	5.50%	2.28%	19.83%	20.31%	17.92%
Effective Tax Rate	176.45%	11.03%	8.22%	12.99%	12.44%	12.41%
Revenue as Reported	422.96	482.82	442.06	525.55	492.58	396.28
Advertising Expenses	-	1.96	3.25	-	-	-

Source: S&P Global Market Intelligence. Standard template. Financial Sources.