TOP SPRING (03688) Income Statement & Earnings

0.290
+0.010+3.57%

Market Closed May 8 13:26 CST

409.69MMarket Cap-0.14P/E (TTM)

TOP SPRING (03688) Income Statement

All

YOY

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(FY)Dec 31, 2025

(Q6)Jun 30, 2025

(FY)Dec 31, 2024

(Q6)Jun 30, 2024

(FY)Dec 31, 2023

(Q6)Jun 30, 2023

(FY)Dec 31, 2022

(Q6)Jun 30, 2022

(FY)Dec 31, 2021

(Q6)Jun 30, 2021

Turnover

-0.70%1.36B

62.57%737.29M

43.48%1.37B

-9.05%453.53M

-73.98%954.32M

-82.71%498.67M

473.93%3.67B

881.49%2.88B

11.11%638.96M

15.66%293.81M

Operating income

-0.70%1.36B

62.57%737.29M

43.48%1.37B

-9.05%453.53M

-73.98%954.32M

-82.71%498.67M

473.93%3.67B

881.49%2.88B

11.11%638.96M

15.66%293.81M

Cost of sales

-37.13%-2.04B

-36.17%-756.78M

-23.01%-1.49B

-64.37%-555.75M

60.69%-1.21B

86.38%-338.11M

-863.94%-3.07B

-1,830.78%-2.48B

-1.55%-318.79M

-5.68%-128.61M

Operating expenses

-37.13%-2.04B

-36.17%-756.78M

-23.01%-1.49B

-64.37%-555.75M

60.69%-1.21B

86.38%-338.11M

-863.94%-3.07B

-1,830.78%-2.48B

-1.55%-318.79M

-5.68%-128.61M

Gross profit

-480.67%-678.07M

80.93%-19.49M

53.99%-116.77M

-163.67%-102.22M

-142.71%-253.78M

-59.92%160.56M

85.60%594.23M

142.49%400.6M

22.61%320.17M

24.84%165.2M

Selling expenses

21.56%-202.04M

-63.35%-105.09M

-236.63%-257.58M

-53.76%-64.33M

50.77%-76.52M

37.26%-41.84M

-87.65%-155.43M

-102.12%-66.69M

-7.71%-82.83M

-76.84%-33M

Administrative expenses

2.86%-192.17M

-7.67%-102.41M

-11.88%-197.82M

11.97%-95.12M

31.49%-176.82M

19.31%-108.05M

22.44%-258.1M

18.32%-133.91M

-7.30%-332.77M

-1.00%-163.95M

Revaluation surplus

-59.76%-1.92B

-695.93%-635.12M

-8,477.12%-1.2B

-326.58%-79.8M

162.45%14.38M

-1.21%35.22M

-111.38%-23.02M

-47.37%35.65M

359.60%202.34M

159.15%67.73M

-Changes in the fair value of investment property

30.28%-833.85M

-695.93%-635.12M

-8,418.90%-1.2B

-326.58%-79.8M

162.45%14.38M

-1.21%35.22M

-111.38%-23.02M

-47.37%35.65M

359.60%202.34M

159.15%67.73M

-Changes in the fair value of financial assets

-12,924.18%-1.09B

----

---8.37M

----

Impairment and provision

-7,901.21%-161.17M

----

102.42%2.07M

68.88%-3.06M

-144.60%-85.23M

-300.90%-9.84M

-267.66%-34.84M

66.76%-2.46M

48.85%-9.48M

26.19%-7.39M

-Other impairment is provision

-7,901.21%-161.17M

----

102.42%2.07M

68.88%-3.06M

-144.60%-85.23M

-300.90%-9.84M

-267.66%-34.84M

66.76%-2.46M

48.85%-9.48M

26.19%-7.39M

Special items of operating profit

281.97%118.52M

205.20%55.17M

-154.69%-65.13M

-137.19%-52.44M

-28.22%119.1M

68.42%141.02M

-57.90%165.92M

-72.06%83.73M

108.86%394.1M

259.19%299.66M

Operating profit

-65.20%-3.04B

-103.27%-806.95M

-300.89%-1.84B

-324.19%-396.97M

-258.91%-458.86M

-44.13%177.07M

-41.25%288.76M

-3.46%316.92M

1,559.45%491.53M

465.88%328.27M

Financing cost

42.28%-174.98M

44.79%-83.83M

5.26%-303.17M

-27.45%-151.84M

1.31%-320M

24.72%-119.14M

-10.09%-324.26M

-7.94%-158.27M

2.41%-294.55M

6.40%-146.64M

Share of profits of associates

93.44%-272K

93.36%-269K

92.80%-4.15M

-401.73%-4.05M

-159.13%-57.62M

-583.90%-807K

-1,013.37%-22.23M

87.97%-118K

5.89%-2M

3.06%-981K

Share of profit from joint venture company

----

-106.83%-15.3M

-97.84%-6.41M

17.74%-7.4M

52.15%-3.24M

Earning before tax

-49.71%-3.21B

-61.17%-891.04M

-156.65%-2.15B

-1,067.93%-552.86M

-1,045.45%-836.48M

-62.45%57.12M

-138.93%-73.03M

-14.26%152.12M

154.12%187.59M

169.80%177.41M

Tax

-43.96%140.22M

1,923.87%140.73M

491.90%250.24M

85.39%-7.72M

42.27%-63.85M

64.29%-52.82M

21.48%-110.62M

-82.96%-147.93M

-573.01%-140.87M

-517.12%-80.85M

After-tax profit from continuing operations

-62.07%-3.07B

-33.85%-750.31M

-110.66%-1.9B

-13,145.85%-560.58M

-390.27%-900.33M

2.50%4.3M

-493.12%-183.64M

-95.66%4.19M

112.71%46.71M

141.13%96.56M

Earning after tax

-62.07%-3.07B

-33.85%-750.31M

-110.66%-1.9B

-13,145.85%-560.58M

-390.27%-900.33M

2.50%4.3M

-493.12%-183.64M

-95.66%4.19M

112.71%46.71M

141.13%96.56M

Minority profit

-163.24%-168.44M

-483.32%-124.79M

-173.02%-63.99M

-11.82%-21.39M

-1,707.48%-23.44M

-804.54%-19.13M

-89.02%1.46M

-2,331.03%-2.12M

115.76%13.28M

99.63%-87K

Profit attributable to shareholders

-58.54%-2.91B

-16.01%-625.52M

-108.99%-1.83B

-2,401.46%-539.19M

-373.74%-876.89M

271.46%23.43M

-653.66%-185.1M

-93.47%6.31M

111.80%33.43M

145.72%96.65M

Basic earnings per share

-58.33%-1.9

-15.86%-0.409

-110.53%-1.2

-2,453.33%-0.353

-375.00%-0.57

275.00%0.015

-700.00%-0.12

-93.65%0.004

110.53%0.02

145.00%0.063

Diluted earnings per share

-58.33%-1.9

-15.86%-0.409

-110.53%-1.2

-2,453.33%-0.353

-375.00%-0.57

275.00%0.015

-700.00%-0.12

-93.65%0.004

110.53%0.02

145.00%0.063

Currency Unit

HKD

Accounting Standards

HKAS

Audit Opinions

Unqualified Opinion

Auditor

Hong Kong Lixin Dehao Certified Public Accountants Limited

KPMG

	(FY)Dec 31, 2025	(Q6)Jun 30, 2025	(FY)Dec 31, 2024	(Q6)Jun 30, 2024	(FY)Dec 31, 2023	(Q6)Jun 30, 2023	(FY)Dec 31, 2022	(Q6)Jun 30, 2022	(FY)Dec 31, 2021	(Q6)Jun 30, 2021
Turnover	-0.70%1.36B	62.57%737.29M	43.48%1.37B	-9.05%453.53M	-73.98%954.32M	-82.71%498.67M	473.93%3.67B	881.49%2.88B	11.11%638.96M	15.66%293.81M
Operating income	-0.70%1.36B	62.57%737.29M	43.48%1.37B	-9.05%453.53M	-73.98%954.32M	-82.71%498.67M	473.93%3.67B	881.49%2.88B	11.11%638.96M	15.66%293.81M
Cost of sales	-37.13%-2.04B	-36.17%-756.78M	-23.01%-1.49B	-64.37%-555.75M	60.69%-1.21B	86.38%-338.11M	-863.94%-3.07B	-1,830.78%-2.48B	-1.55%-318.79M	-5.68%-128.61M
Operating expenses	-37.13%-2.04B	-36.17%-756.78M	-23.01%-1.49B	-64.37%-555.75M	60.69%-1.21B	86.38%-338.11M	-863.94%-3.07B	-1,830.78%-2.48B	-1.55%-318.79M	-5.68%-128.61M
Gross profit	-480.67%-678.07M	80.93%-19.49M	53.99%-116.77M	-163.67%-102.22M	-142.71%-253.78M	-59.92%160.56M	85.60%594.23M	142.49%400.6M	22.61%320.17M	24.84%165.2M
Selling expenses	21.56%-202.04M	-63.35%-105.09M	-236.63%-257.58M	-53.76%-64.33M	50.77%-76.52M	37.26%-41.84M	-87.65%-155.43M	-102.12%-66.69M	-7.71%-82.83M	-76.84%-33M
Administrative expenses	2.86%-192.17M	-7.67%-102.41M	-11.88%-197.82M	11.97%-95.12M	31.49%-176.82M	19.31%-108.05M	22.44%-258.1M	18.32%-133.91M	-7.30%-332.77M	-1.00%-163.95M
Revaluation surplus	-59.76%-1.92B	-695.93%-635.12M	-8,477.12%-1.2B	-326.58%-79.8M	162.45%14.38M	-1.21%35.22M	-111.38%-23.02M	-47.37%35.65M	359.60%202.34M	159.15%67.73M
-Changes in the fair value of investment property	30.28%-833.85M	-695.93%-635.12M	-8,418.90%-1.2B	-326.58%-79.8M	162.45%14.38M	-1.21%35.22M	-111.38%-23.02M	-47.37%35.65M	359.60%202.34M	159.15%67.73M
-Changes in the fair value of financial assets	-12,924.18%-1.09B	----	---8.37M	----	----	----	----	----	----	----
Impairment and provision	-7,901.21%-161.17M	----	102.42%2.07M	68.88%-3.06M	-144.60%-85.23M	-300.90%-9.84M	-267.66%-34.84M	66.76%-2.46M	48.85%-9.48M	26.19%-7.39M
-Other impairment is provision	-7,901.21%-161.17M	----	102.42%2.07M	68.88%-3.06M	-144.60%-85.23M	-300.90%-9.84M	-267.66%-34.84M	66.76%-2.46M	48.85%-9.48M	26.19%-7.39M
Special items of operating profit	281.97%118.52M	205.20%55.17M	-154.69%-65.13M	-137.19%-52.44M	-28.22%119.1M	68.42%141.02M	-57.90%165.92M	-72.06%83.73M	108.86%394.1M	259.19%299.66M
Operating profit	-65.20%-3.04B	-103.27%-806.95M	-300.89%-1.84B	-324.19%-396.97M	-258.91%-458.86M	-44.13%177.07M	-41.25%288.76M	-3.46%316.92M	1,559.45%491.53M	465.88%328.27M
Financing cost	42.28%-174.98M	44.79%-83.83M	5.26%-303.17M	-27.45%-151.84M	1.31%-320M	24.72%-119.14M	-10.09%-324.26M	-7.94%-158.27M	2.41%-294.55M	6.40%-146.64M
Share of profits of associates	93.44%-272K	93.36%-269K	92.80%-4.15M	-401.73%-4.05M	-159.13%-57.62M	-583.90%-807K	-1,013.37%-22.23M	87.97%-118K	5.89%-2M	3.06%-981K
Share of profit from joint venture company	----	----	----	----	----	----	-106.83%-15.3M	-97.84%-6.41M	17.74%-7.4M	52.15%-3.24M
Earning before tax	-49.71%-3.21B	-61.17%-891.04M	-156.65%-2.15B	-1,067.93%-552.86M	-1,045.45%-836.48M	-62.45%57.12M	-138.93%-73.03M	-14.26%152.12M	154.12%187.59M	169.80%177.41M
Tax	-43.96%140.22M	1,923.87%140.73M	491.90%250.24M	85.39%-7.72M	42.27%-63.85M	64.29%-52.82M	21.48%-110.62M	-82.96%-147.93M	-573.01%-140.87M	-517.12%-80.85M
After-tax profit from continuing operations	-62.07%-3.07B	-33.85%-750.31M	-110.66%-1.9B	-13,145.85%-560.58M	-390.27%-900.33M	2.50%4.3M	-493.12%-183.64M	-95.66%4.19M	112.71%46.71M	141.13%96.56M
Earning after tax	-62.07%-3.07B	-33.85%-750.31M	-110.66%-1.9B	-13,145.85%-560.58M	-390.27%-900.33M	2.50%4.3M	-493.12%-183.64M	-95.66%4.19M	112.71%46.71M	141.13%96.56M
Minority profit	-163.24%-168.44M	-483.32%-124.79M	-173.02%-63.99M	-11.82%-21.39M	-1,707.48%-23.44M	-804.54%-19.13M	-89.02%1.46M	-2,331.03%-2.12M	115.76%13.28M	99.63%-87K
Profit attributable to shareholders	-58.54%-2.91B	-16.01%-625.52M	-108.99%-1.83B	-2,401.46%-539.19M	-373.74%-876.89M	271.46%23.43M	-653.66%-185.1M	-93.47%6.31M	111.80%33.43M	145.72%96.65M
Basic earnings per share	-58.33%-1.9	-15.86%-0.409	-110.53%-1.2	-2,453.33%-0.353	-375.00%-0.57	275.00%0.015	-700.00%-0.12	-93.65%0.004	110.53%0.02	145.00%0.063
Diluted earnings per share	-58.33%-1.9	-15.86%-0.409	-110.53%-1.2	-2,453.33%-0.353	-375.00%-0.57	275.00%0.015	-700.00%-0.12	-93.65%0.004	110.53%0.02	145.00%0.063
Currency Unit	HKD	HKD	HKD	HKD	HKD	HKD	HKD	HKD	HKD	HKD
Accounting Standards	HKAS	HKAS	HKAS	HKAS	HKAS	HKAS	HKAS	HKAS	HKAS	HKAS
Audit Opinions	--	--	--	--	--	--	--	--	Unqualified Opinion	--
Auditor	Hong Kong Lixin Dehao Certified Public Accountants Limited	--	KPMG	--	KPMG	--	KPMG	--	KPMG	--

FY: Financial Year. Refers to the 10-K file disclosed by the listed company to the SEC.

Q: Quarter. Refers to the 10-Q file disclosed by the listed company to the SEC. Q1, Q2, Q3, and Q4 are quarterly reports each with a span of 3 months; Q6 and Q9 are cumulative reports, with Q6 including 6 months and Q9 9 months.

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