TOPNC (07688) Income Statement & Earnings

34.000
-1.800-5.03%

Market Closed May 29 16:02 CST

13.92BMarket Cap3400.00P/E (TTM)

TOPNC (07688) 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

(FY)Dec 31, 2022

Turnover

8.73%577.98M

41.25%444.7M

58.85%531.56M

--314.84M

146.47%334.63M

--135.77M

Operating income

8.73%577.98M

41.25%444.7M

58.85%531.56M

314.84M

146.47%334.63M

135.77M

Cost of sales

-12.65%-373.62M

-34.58%-253.8M

-51.58%-331.68M

---188.59M

-36.29%-218.82M

---160.55M

Operating expenses

-12.65%-373.62M

-34.58%-253.8M

-51.58%-331.68M

-188.59M

-36.29%-218.82M

-160.55M

Gross profit

2.24%204.36M

51.21%190.9M

72.59%199.88M

126.25M

567.26%115.81M

-24.79M

Selling expenses

-26.56%-35.57M

-22.86%-16.03M

-8.01%-28.11M

---13.05M

-119.28%-26.02M

---11.87M

Administrative expenses

1.96%-65.64M

-11.35%-36.28M

-11.82%-66.95M

---32.58M

4.18%-59.87M

---62.48M

Research and development expenses

-24.38%-106.82M

13.41%-36.5M

4.49%-85.88M

---42.15M

17.04%-89.92M

---108.39M

Revaluation surplus

----

40.62%-4.39M

---4.39M

42.45%-7.39M

---12.84M

-Changes in the fair value of other assets

----

40.62%-4.39M

---4.39M

42.45%-7.39M

---12.84M

Impairment and provision

-3.41%-4.1M

-2.38%-4.34M

55.64%-3.96M

---4.24M

-2,214.25%-8.93M

---386K

-Other impairment is provision

-3.41%-4.1M

-2.38%-4.34M

55.64%-3.96M

---4.24M

-2,214.25%-8.93M

---386K

Special items of operating profit

166.04%25.19M

775.32%1.56M

-53.78%9.47M

---231K

-31.66%20.49M

--29.98M

Operating profit

-13.15%17.43M

235.37%99.32M

135.93%20.06M

29.62M

70.73%-55.83M

-190.77M

Financing cost

-19.41%-8.37M

-24.59%-3.87M

-31.42%-7.01M

---3.1M

14.69%-5.33M

---6.25M

Share of profits of associates

-20.47%-7.43M

-21.61%-1.3M

-458.46%-6.17M

---1.07M

-282.35%-1.11M

---289K

Earning before tax

-76.40%1.63M

270.06%94.15M

111.06%6.89M

25.44M

68.44%-62.27M

-197.31M

Tax

----

-688.89%-71K

---9K

After-tax profit from continuing operations

-76.40%1.63M

270.06%94.15M

111.05%6.89M

25.44M

68.41%-62.34M

-197.31M

Earning after tax

-76.40%1.63M

270.06%94.15M

111.05%6.89M

25.44M

68.41%-62.34M

-197.31M

Minority profit

2.40%-1.95M

9.26%-951K

-9.85%-2M

---1.05M

68.36%-1.82M

---5.74M

Profit attributable to shareholders

-59.77%3.57M

259.01%95.11M

114.68%8.88M

26.49M

68.41%-60.52M

-191.57M

Basic earnings per share

-66.67%0.01

250.00%0.28

116.67%0.03

0.08

68.42%-0.18

-0.57

Diluted earnings per share

-66.67%0.01

250.00%0.28

116.67%0.03

0.08

68.42%-0.18

-0.57

Currency Unit

CNY

Accounting Standards

IAS

Audit Opinions

Unqualified Opinion

Auditor

Ernst & Young

	(FY)Dec 31, 2025	(Q6)Jun 30, 2025	(FY)Dec 31, 2024	(Q6)Jun 30, 2024	(FY)Dec 31, 2023	(FY)Dec 31, 2022
Turnover	8.73%577.98M	41.25%444.7M	58.85%531.56M	--314.84M	146.47%334.63M	--135.77M
Operating income	8.73%577.98M	41.25%444.7M	58.85%531.56M	314.84M	146.47%334.63M	135.77M
Cost of sales	-12.65%-373.62M	-34.58%-253.8M	-51.58%-331.68M	---188.59M	-36.29%-218.82M	---160.55M
Operating expenses	-12.65%-373.62M	-34.58%-253.8M	-51.58%-331.68M	-188.59M	-36.29%-218.82M	-160.55M
Gross profit	2.24%204.36M	51.21%190.9M	72.59%199.88M	126.25M	567.26%115.81M	-24.79M
Selling expenses	-26.56%-35.57M	-22.86%-16.03M	-8.01%-28.11M	---13.05M	-119.28%-26.02M	---11.87M
Administrative expenses	1.96%-65.64M	-11.35%-36.28M	-11.82%-66.95M	---32.58M	4.18%-59.87M	---62.48M
Research and development expenses	-24.38%-106.82M	13.41%-36.5M	4.49%-85.88M	---42.15M	17.04%-89.92M	---108.39M
Revaluation surplus	----	----	40.62%-4.39M	---4.39M	42.45%-7.39M	---12.84M
-Changes in the fair value of other assets	----	----	40.62%-4.39M	---4.39M	42.45%-7.39M	---12.84M
Impairment and provision	-3.41%-4.1M	-2.38%-4.34M	55.64%-3.96M	---4.24M	-2,214.25%-8.93M	---386K
-Other impairment is provision	-3.41%-4.1M	-2.38%-4.34M	55.64%-3.96M	---4.24M	-2,214.25%-8.93M	---386K
Special items of operating profit	166.04%25.19M	775.32%1.56M	-53.78%9.47M	---231K	-31.66%20.49M	--29.98M
Operating profit	-13.15%17.43M	235.37%99.32M	135.93%20.06M	29.62M	70.73%-55.83M	-190.77M
Financing cost	-19.41%-8.37M	-24.59%-3.87M	-31.42%-7.01M	---3.1M	14.69%-5.33M	---6.25M
Share of profits of associates	-20.47%-7.43M	-21.61%-1.3M	-458.46%-6.17M	---1.07M	-282.35%-1.11M	---289K
Earning before tax	-76.40%1.63M	270.06%94.15M	111.06%6.89M	25.44M	68.44%-62.27M	-197.31M
Tax	----	----	----	----	-688.89%-71K	---9K
After-tax profit from continuing operations	-76.40%1.63M	270.06%94.15M	111.05%6.89M	25.44M	68.41%-62.34M	-197.31M
Earning after tax	-76.40%1.63M	270.06%94.15M	111.05%6.89M	25.44M	68.41%-62.34M	-197.31M
Minority profit	2.40%-1.95M	9.26%-951K	-9.85%-2M	---1.05M	68.36%-1.82M	---5.74M
Profit attributable to shareholders	-59.77%3.57M	259.01%95.11M	114.68%8.88M	26.49M	68.41%-60.52M	-191.57M
Basic earnings per share	-66.67%0.01	250.00%0.28	116.67%0.03	0.08	68.42%-0.18	-0.57
Diluted earnings per share	-66.67%0.01	250.00%0.28	116.67%0.03	0.08	68.42%-0.18	-0.57
Currency Unit	CNY	CNY	CNY	CNY	CNY	CNY
Accounting Standards	IAS	IAS	IAS	IAS	IAS	IAS
Audit Opinions	Unqualified Opinion	--	Unqualified Opinion	--	Unqualified Opinion	Unqualified Opinion
Auditor	Ernst & Young	--	Ernst & Young	--	Ernst & Young	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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