BBK Test Systems Co., Ltd (SHE:301598)

BBK Test Systems 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
Revenue	555.15	515.45	469.18	458.77	405.5	370.57
Revenue Growth (YoY)	8.95%	9.86%	2.27%	13.14%	9.43%	11.08%
Cost of Revenue	312.91	290.66	268.45	264.71	223.36	198.31
Gross Profit	242.24	224.79	200.74	194.05	182.13	172.27
Selling, General & Admin	82.4	75.56	67.88	63.17	61.1	53.97
Research & Development	39.78	36.74	30.95	28.19	24.69	21.99
Other Operating Expenses	-1.21	0.33	-2.2	0.14	0.56	0.06
Operating Expenses	129.37	120.99	102.09	91.6	90.15	90.61
Operating Income	112.86	103.8	98.64	102.45	91.98	81.66
Interest Expense	-0.11	-0.15	-0.21	-0.34	-0.28	-0.04
Interest & Investment Income	16.2	13.02	9.49	3.11	1.56	1.11
Currency Exchange Gain (Loss)	-2.89	-2.89	0.09	0.94	1.12	0.38
Other Non Operating Income (Expenses)	-3.84	-2.84	-2.91	-3.5	-1.41	-0.31
EBT Excluding Unusual Items	122.23	110.94	105.11	102.65	92.98	82.79
Gain (Loss) on Sale of Investments	0.22	-	-	-0.33	-0.41	-0.43
Gain (Loss) on Sale of Assets	-	-	-	-	-	-0
Asset Writedown	2.14	-0.02	-0.02	-0.03	-0.04	-0.07
Other Unusual Items	1.21	0.76	2.25	7.86	-0.01	2.18
Pretax Income	125.8	111.69	107.34	110.15	92.52	84.48
Income Tax Expense	11.05	9.72	11.16	12.52	10.29	10.84
Net Income	114.74	101.96	96.18	97.63	82.23	73.63
Net Income to Common	114.74	101.96	96.18	97.63	82.23	73.63
Net Income Growth	-8.82%	6.02%	-1.49%	18.73%	11.68%	16.27%
Shares Outstanding (Basic)	56	45	44	44	43	42
Shares Outstanding (Diluted)	56	45	44	44	43	42
Shares Change (YoY)	28.31%	2.78%	-0.01%	2.08%	2.27%	1.57%
EPS (Basic)	2.03	2.25	2.18	2.21	1.90	1.74
EPS (Diluted)	2.03	2.25	2.18	2.21	1.90	1.74
EPS Growth	-28.94%	3.15%	-1.48%	16.32%	9.20%	14.47%
Free Cash Flow	117.3	103.03	132.97	182.74	-9.27	52.79
Free Cash Flow Per Share	2.08	2.27	3.01	4.14	-0.21	1.25
Dividend Per Share	2.000	1.300	-	-	0.700	-
Gross Margin	43.64%	43.61%	42.78%	42.30%	44.92%	46.49%
Operating Margin	20.33%	20.14%	21.02%	22.33%	22.68%	22.04%
Profit Margin	20.67%	19.78%	20.50%	21.28%	20.28%	19.87%
Free Cash Flow Margin	21.13%	19.99%	28.34%	39.83%	-2.29%	14.24%
EBITDA	116.03	107.09	102.6	106.15	96.13	85.61
EBITDA Margin	20.90%	20.78%	21.87%	23.14%	23.71%	23.10%
D&A For EBITDA	3.17	3.29	3.96	3.7	4.14	3.95
EBIT	112.86	103.8	98.64	102.45	91.98	81.66
EBIT Margin	20.33%	20.14%	21.02%	22.33%	22.68%	22.04%
Effective Tax Rate	8.79%	8.71%	10.40%	11.37%	11.12%	12.84%
Revenue as Reported	555.15	515.45	469.18	-	-	370.57
Advertising Expenses	-	1.28	1.4	1.03	0.88	1.7

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