BESTSTUDY EDU (03978) Income Statement & Earnings

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BESTSTUDY EDU (03978) Income Statement

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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

72.82%1.9B

188.91%917.14M

125.21%1.1B

68.08%317.44M

-0.37%489.31M

-29.65%188.86M

-74.13%491.13M

-75.51%268.45M

12.49%1.9B

42.51%1.1B

Operating income

72.82%1.9B

188.91%917.14M

125.21%1.1B

68.08%317.44M

-0.37%489.31M

-29.65%188.86M

-74.13%491.13M

-75.51%268.45M

12.49%1.9B

42.51%1.1B

Cost of sales

-75.81%-1.04B

-188.46%-504M

-128.12%-591.88M

-46.73%-174.72M

18.43%-259.46M

18.87%-119.08M

72.80%-318.07M

78.24%-146.77M

-9.01%-1.17B

-36.13%-674.43M

Operating expenses

-75.81%-1.04B

-188.46%-504M

-128.12%-591.88M

-46.73%-174.72M

18.43%-259.46M

18.87%-119.08M

72.80%-318.07M

78.24%-146.77M

-9.01%-1.17B

-36.13%-674.43M

Gross profit

69.34%863.86M

189.47%413.14M

121.93%510.12M

104.53%142.72M

32.82%229.86M

-42.65%69.78M

-76.27%173.06M

-71.16%121.67M

18.56%729.35M

54.07%421.93M

Selling expenses

-78.65%-135.78M

-174.85%-62.46M

-191.42%-76.01M

-225.09%-22.72M

19.62%-26.08M

77.05%-6.99M

82.07%-32.45M

75.55%-30.45M

7.21%-180.98M

-39.69%-124.54M

Administrative expenses

-68.79%-236.79M

-180.02%-114.66M

-142.35%-140.29M

-42.97%-40.95M

34.74%-57.89M

35.49%-28.64M

60.22%-88.69M

61.98%-44.4M

-4.14%-222.96M

-9.36%-116.77M

Research and development expenses

----

-8.06%-84.96M

Profit from asset sales

----

-97.02%581K

----

5,433.06%19.52M

9,161.47%19.75M

99.74%-366K

---218K

---140.18M

----

Revaluation surplus

-550.23%-5.71M

29.08%3.73M

97.74%-878K

116.11%2.89M

-213.73%-38.91M

10.70%-17.94M

91.41%-12.4M

---20.09M

---144.44M

----

-Changes in the fair value of financial assets

-550.23%-5.71M

29.08%3.73M

97.74%-878K

116.11%2.89M

-213.73%-38.91M

10.70%-17.94M

91.41%-12.4M

---20.09M

---144.44M

----

Impairment and provision

64.55%-2.63M

199.06%525K

-34.11%-7.41M

90.50%-530K

-129.50%-5.53M

-126.06%-5.58M

110.73%18.74M

--21.42M

---174.57M

----

-Impairment of intangible assets

----

---6.47M

----

-Impairment of property, machinery and equipment

----

---11.76M

----

-Other impairment is provision

64.55%-2.63M

199.06%525K

-34.11%-7.41M

90.50%-530K

-129.50%-5.53M

-126.06%-5.58M

111.98%18.74M

--21.42M

---156.34M

----

Operating interest expense

----

---30.46M

Special items of operating profit

-238.54%-87.14M

-1,683.60%-35.35M

-1,077.55%-25.74M

17.00%-1.98M

3,756.94%2.63M

89.29%-2.39M

99.90%-72K

-135.01%-22.3M

-198.02%-73.65M

171.73%63.68M

Operating profit

52.01%395.81M

158.00%204.93M

110.66%260.38M

183.68%79.43M

113.80%123.61M

9.22%28M

127.87%57.81M

-80.11%25.64M

-431.52%-207.43M

467.12%128.88M

Financing cost

-15.39%-13.54M

-37.81%-7.15M

-30.89%-11.74M

-13.64%-5.19M

27.49%-8.97M

40.98%-4.57M

78.60%-12.37M

---7.74M

---57.8M

----

Share of profits of associates

-725.73%-1.41M

-1,212.16%-971K

83.22%-171K

-135.92%-74K

-1,979.59%-1.02M

143.10%206K

99.35%-49K

75.69%-478K

-205.43%-7.53M

54.93%-1.97M

Share of profit from joint venture company

---512K

----

25.59%-858K

33.77%-402K

-65.19%-1.15M

-797.70%-607K

-752.34%-698K

1.16%87K

Special items of earning before tax

----

-292.21%-118.36M

Earning before tax

53.07%380.34M

164.67%196.3M

120.35%248.47M

219.16%74.17M

154.85%112.76M

38.20%23.24M

116.18%44.25M

94.57%16.82M

-291.22%-273.46M

-84.42%8.64M

Tax

-38.73%-77.88M

-126.60%-44.76M

-145.33%-56.13M

-540.05%-19.75M

-332.84%-22.88M

72.61%-3.09M

118.85%9.83M

-55.76%-11.27M

-242.67%-52.14M

-192.64%-7.23M

After-tax profit from continuing operations

57.26%302.46M

178.48%151.54M

114.00%192.34M

170.02%54.42M

66.22%89.88M

263.30%20.15M

116.61%54.07M

293.96%5.55M

-354.78%-325.59M

-97.34%1.41M

Earning after tax

57.26%302.46M

178.48%151.54M

114.00%192.34M

170.02%54.42M

66.22%89.88M

263.30%20.15M

116.61%54.07M

293.96%5.55M

-354.78%-325.59M

-97.34%1.41M

Minority profit

989.29%996K

351.79%282K

91.80%-112K

85.36%-112K

38.30%-1.37M

-342.86%-765K

-293.95%-2.21M

107.11%315K

70.12%-562K

-191.12%-4.43M

Profit attributable to shareholders

56.65%301.47M

177.39%151.26M

110.91%192.45M

160.68%54.53M

62.11%91.25M

299.79%20.92M

117.32%56.29M

-10.35%5.23M

-350.65%-325.03M

-89.29%5.84M

Basic earnings per share

54.47%0.3956

174.76%0.1992

111.30%0.2561

160.79%0.0725

62.03%0.1212

297.14%0.0278

117.31%0.0748

-12.50%0.007

-363.41%-0.432

-88.41%0.008

Diluted earnings per share

51.72%0.3878

170.68%0.1957

110.89%0.2556

160.07%0.0723

62.03%0.1212

297.14%0.0278

117.31%0.0748

-12.50%0.007

-370.00%-0.432

-88.06%0.008

Currency Unit

CNY

Accounting Standards

IAS

Audit Opinions

Unqualified Opinion

Auditor

Deloitte Touche Tohmatsu会计师事务所

Ernst & Young

	(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	72.82%1.9B	188.91%917.14M	125.21%1.1B	68.08%317.44M	-0.37%489.31M	-29.65%188.86M	-74.13%491.13M	-75.51%268.45M	12.49%1.9B	42.51%1.1B
Operating income	72.82%1.9B	188.91%917.14M	125.21%1.1B	68.08%317.44M	-0.37%489.31M	-29.65%188.86M	-74.13%491.13M	-75.51%268.45M	12.49%1.9B	42.51%1.1B
Cost of sales	-75.81%-1.04B	-188.46%-504M	-128.12%-591.88M	-46.73%-174.72M	18.43%-259.46M	18.87%-119.08M	72.80%-318.07M	78.24%-146.77M	-9.01%-1.17B	-36.13%-674.43M
Operating expenses	-75.81%-1.04B	-188.46%-504M	-128.12%-591.88M	-46.73%-174.72M	18.43%-259.46M	18.87%-119.08M	72.80%-318.07M	78.24%-146.77M	-9.01%-1.17B	-36.13%-674.43M
Gross profit	69.34%863.86M	189.47%413.14M	121.93%510.12M	104.53%142.72M	32.82%229.86M	-42.65%69.78M	-76.27%173.06M	-71.16%121.67M	18.56%729.35M	54.07%421.93M
Selling expenses	-78.65%-135.78M	-174.85%-62.46M	-191.42%-76.01M	-225.09%-22.72M	19.62%-26.08M	77.05%-6.99M	82.07%-32.45M	75.55%-30.45M	7.21%-180.98M	-39.69%-124.54M
Administrative expenses	-68.79%-236.79M	-180.02%-114.66M	-142.35%-140.29M	-42.97%-40.95M	34.74%-57.89M	35.49%-28.64M	60.22%-88.69M	61.98%-44.4M	-4.14%-222.96M	-9.36%-116.77M
Research and development expenses	----	----	----	----	----	----	----	----	----	-8.06%-84.96M
Profit from asset sales	----	----	-97.02%581K	----	5,433.06%19.52M	9,161.47%19.75M	99.74%-366K	---218K	---140.18M	----
Revaluation surplus	-550.23%-5.71M	29.08%3.73M	97.74%-878K	116.11%2.89M	-213.73%-38.91M	10.70%-17.94M	91.41%-12.4M	---20.09M	---144.44M	----
-Changes in the fair value of financial assets	-550.23%-5.71M	29.08%3.73M	97.74%-878K	116.11%2.89M	-213.73%-38.91M	10.70%-17.94M	91.41%-12.4M	---20.09M	---144.44M	----
Impairment and provision	64.55%-2.63M	199.06%525K	-34.11%-7.41M	90.50%-530K	-129.50%-5.53M	-126.06%-5.58M	110.73%18.74M	--21.42M	---174.57M	----
-Impairment of intangible assets	----	----	----	----	----	----	----	----	---6.47M	----
-Impairment of property, machinery and equipment	----	----	----	----	----	----	----	----	---11.76M	----
-Other impairment is provision	64.55%-2.63M	199.06%525K	-34.11%-7.41M	90.50%-530K	-129.50%-5.53M	-126.06%-5.58M	111.98%18.74M	--21.42M	---156.34M	----
Operating interest expense	----	----	----	----	----	----	----	----	----	---30.46M
Special items of operating profit	-238.54%-87.14M	-1,683.60%-35.35M	-1,077.55%-25.74M	17.00%-1.98M	3,756.94%2.63M	89.29%-2.39M	99.90%-72K	-135.01%-22.3M	-198.02%-73.65M	171.73%63.68M
Operating profit	52.01%395.81M	158.00%204.93M	110.66%260.38M	183.68%79.43M	113.80%123.61M	9.22%28M	127.87%57.81M	-80.11%25.64M	-431.52%-207.43M	467.12%128.88M
Financing cost	-15.39%-13.54M	-37.81%-7.15M	-30.89%-11.74M	-13.64%-5.19M	27.49%-8.97M	40.98%-4.57M	78.60%-12.37M	---7.74M	---57.8M	----
Share of profits of associates	-725.73%-1.41M	-1,212.16%-971K	83.22%-171K	-135.92%-74K	-1,979.59%-1.02M	143.10%206K	99.35%-49K	75.69%-478K	-205.43%-7.53M	54.93%-1.97M
Share of profit from joint venture company	---512K	---512K	----	----	25.59%-858K	33.77%-402K	-65.19%-1.15M	-797.70%-607K	-752.34%-698K	1.16%87K
Special items of earning before tax	----	----	----	----	----	----	----	----	----	-292.21%-118.36M
Earning before tax	53.07%380.34M	164.67%196.3M	120.35%248.47M	219.16%74.17M	154.85%112.76M	38.20%23.24M	116.18%44.25M	94.57%16.82M	-291.22%-273.46M	-84.42%8.64M
Tax	-38.73%-77.88M	-126.60%-44.76M	-145.33%-56.13M	-540.05%-19.75M	-332.84%-22.88M	72.61%-3.09M	118.85%9.83M	-55.76%-11.27M	-242.67%-52.14M	-192.64%-7.23M
After-tax profit from continuing operations	57.26%302.46M	178.48%151.54M	114.00%192.34M	170.02%54.42M	66.22%89.88M	263.30%20.15M	116.61%54.07M	293.96%5.55M	-354.78%-325.59M	-97.34%1.41M
Earning after tax	57.26%302.46M	178.48%151.54M	114.00%192.34M	170.02%54.42M	66.22%89.88M	263.30%20.15M	116.61%54.07M	293.96%5.55M	-354.78%-325.59M	-97.34%1.41M
Minority profit	989.29%996K	351.79%282K	91.80%-112K	85.36%-112K	38.30%-1.37M	-342.86%-765K	-293.95%-2.21M	107.11%315K	70.12%-562K	-191.12%-4.43M
Profit attributable to shareholders	56.65%301.47M	177.39%151.26M	110.91%192.45M	160.68%54.53M	62.11%91.25M	299.79%20.92M	117.32%56.29M	-10.35%5.23M	-350.65%-325.03M	-89.29%5.84M
Basic earnings per share	54.47%0.3956	174.76%0.1992	111.30%0.2561	160.79%0.0725	62.03%0.1212	297.14%0.0278	117.31%0.0748	-12.50%0.007	-363.41%-0.432	-88.41%0.008
Diluted earnings per share	51.72%0.3878	170.68%0.1957	110.89%0.2556	160.07%0.0723	62.03%0.1212	297.14%0.0278	117.31%0.0748	-12.50%0.007	-370.00%-0.432	-88.06%0.008
Currency Unit	CNY	CNY	CNY	CNY	CNY	CNY	CNY	CNY	CNY	CNY
Accounting Standards	IAS	IAS	IAS	IAS	IAS	IAS	IAS	IAS	IAS	IAS
Audit Opinions	Unqualified Opinion	--	Unqualified Opinion	--	Unqualified Opinion	--	Unqualified Opinion	--	Unqualified Opinion	--
Auditor	Deloitte Touche Tohmatsu会计师事务所	--	Deloitte Touche Tohmatsu会计师事务所	--	Deloitte Touche Tohmatsu会计师事务所	--	Deloitte Touche Tohmatsu会计师事务所	--	Ernst & Young	--

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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