Income Statement ESPRIT Hong Kong S.E.

Stocks

330 BMG3122U1457

Apparel & Accessories

Market Closed - Hong Kong S.E. 04:08:36 2026-08-14 EDT			5-day change	1st Jan Change
0.5150 ^HKD	+3.00%		+3.09%	-56.52%

07-24	Esprit Holdings Limited Announces Change of Registered Office in Bermuda	CI
05-04	Hong Kong's 'block trade king' pleads not guilty as Segantii insider trading trial begins	RE

9b99fd088fb95b8bc588acef67251.XOPIZxHwcI4nLzhLMblNZ46gj2QYl097ks7MxJC6nbA.E9GlJHaUJMJDYQk6Us8qLLuWzidf23co3IqbrKjt7OYfjKw4UIhEvWQacQ

Published financial data: ESPRIT

Annual

Quarterly

Halfyear

YTD

LTM

Fiscal Period: December	2021	2022	2023	2024	2025
Revenues	8.32B	7.06B	5.91B	42M	20.48M
Total Revenues	8.32B	7.06B	5.91B	42M	20.48M
Cost of Goods Sold, Total	4.27B	4.2B	3.5B	1M	-
Gross Profit	4.04B	2.86B	2.42B	41M	20.48M
Selling General & Admin Expenses, Total	2.38B	2.44B	2.71B	105M	36.63M
Provision for Bad Debts	35M	-25M	64M	5M	-
Depreciation & Amortization - (IS)	677M	671M	666M	9M	3.88M
Other Operating Expenses	623M	630M	725M	-27M	19.27M
Other Operating Expenses, Total	3.72B	3.72B	4.16B	92M	59.78M
Operating Income	322M	-856M	-1.75B	-51M	-39.3M
Interest Expense, Total	-29M	-41M	-44M	-3M	-4.62M
Interest And Investment Income	2M	5M	14M	1M	662K
Net Interest Expenses	-27M	-36M	-30M	-2M	-3.96M
Income (Loss) On Equity Invest.	-	-1M	-4M	-	-
Currency Exchange Gains (Loss)	-119M	-48M	51M	-117M	-215K
Other Non Operating Income (Expenses)	-3M	-4M	-2M	-	557K
EBT, Excl. Unusual Items	173M	-945M	-1.73B	-170M	-42.92M
Restructuring Charges	88M	6M	-36M	-	-
Impairment of Goodwill	-	-	-61M	-	-
Gain (Loss) On Sale Of Investments	-	-1M	-	-2M	286K
Gain (Loss) On Sale Of Assets	-	-4M	-	1M	-8K
Asset Writedown	125M	221M	-755M	-119M	-
Other Unusual Items	-	40M	-	-	-
EBT, Incl. Unusual Items	386M	-683M	-2.58B	-290M	-42.64M
Income Tax Expense	5M	-19M	-244M	-3M	3K
Earnings From Continuing Operations	381M	-664M	-2.34B	-287M	-42.64M
Earnings Of Discontinued Operations	-	-	-	-940M	22.1M
Net Income to Company	381M	-664M	-2.34B	-1.23B	-20.54M
Net Income - (IS)	381M	-664M	-2.34B	-1.23B	-20.54M
Net Income to Common Incl Extra Items	381M	-664M	-2.34B	-1.23B	-20.54M
Net Income to Common Excl. Extra Items	381M	-664M	-2.34B	-287M	-42.64M
Per Share Items
Net EPS - Basic	1.47	-2.35	-8.26	-4.33	-0.07
Basic EPS - Continuing Operations	1.47	-2.35	-8.26	-1.01	-0.15
Basic Weighted Average Shares Outstanding	260M	283M	283M	283M	283M
Net EPS - Diluted	1.47	-2.35	-8.3	-4.33	-0.07
Diluted EPS - Continuing Operations	1.47	-2.35	-8.3	-1.01	-0.15
Diluted Weighted Average Shares Outstanding	260M	283M	283M	283M	283M
Normalized Basic EPS	0.42	-2.09	-3.82	-0.38	-0.09
Normalized Diluted EPS	0.42	-2.09	-3.82	-0.38	-0.09
American Depositary Receipts Ratio (ADR)	2	2	2	2	2
Supplemental Items
EBITDA	475M	-721M	-1.62B	-16M	-38.95M
EBITA	340M	-823M	-1.73B	-51M	-39.3M
EBIT	322M	-856M	-1.75B	-51M	-39.3M
EBITDAR	730M	-434M	-1.3B	-14M	-33.46M
Effective Tax Rate - (Ratio)	1.3	2.78	9.45	1.03	-0.01
Current Foreign Taxes	-	-	-	1M	3K
Total Current Taxes	16M	-3M	-	1M	3K
Total Deferred Taxes	-11M	-16M	-244M	-4M	-
Normalized Net Income	108M	-591M	-1.08B	-106M	-26.82M
Interest on Long-Term Debt	26M	40M	44M	1M	111K
Non-Cash Pension Expense	0	0	1M	-	-
Supplemental Operating Expense Items
Marketing Expenses	446M	503M	639M	-	-
Selling and Marketing Expenses	984M	999M	1.11B	1M	-
Research And Development Expense From Footnotes	-	-	323M	-	-
Net Rental Expense, Total	255M	287M	317M	2M	5.49M
Imputed Operating Lease Interest Expense	20.77M	40.19M	55.69M	46.14K	1.61M
Imputed Operating Lease Depreciation	234M	247M	261M	1.95M	3.88M
Maintenance & Repair Expenses, Total	-	26M	27M	-	-
Stock-Based Comp., SG&A Exp. (Total)	-11M	-	-	-	-
Total Stock-Based Compensation	-11M	-	-	-	-

Fiscal Period: December	2021	2022	2023	2024	2025
Assets
Cash And Equivalents	2.65B	2.01B	434M	79M	54.56M
Short Term Investments	10M	28M	38M	5M	261K
Total Cash And Short Term Investments	2.66B	2.04B	472M	84M	54.82M
Accounts Receivable, Total	598M	472M	516M	1M	4.87M
Other Receivables	284M	177M	122M	14M	23.79M
Total Receivables	882M	649M	638M	15M	28.67M
Inventory	1.41B	1.78B	1.3B	-	-
Prepaid Expenses	403M	114M	106M	22M	2.93M
Other Current Assets, Total	101M	112M	71M	-	-
Total Current Assets	5.46B	4.69B	2.59B	121M	86.42M
Gross Property Plant And Equipment	4.14B	4.15B	4.3B	18M	8.51M
Accumulated Depreciation	-1.74B	-2.2B	-2.85B	-15M	-6.94M
Net Property Plant And Equipment	2.4B	1.95B	1.46B	3M	1.57M
Long-term Investments	4M	5M	50M	1M	327K
Goodwill	57M	56M	-	-	-
Other Intangibles, Total	1.67B	1.54B	1.3B	268M	264M
Accounts Receivable Long-Term	-	-	-	-	-
Loans Receivable Long-Term	-	-	-	22M	-
Deferred Tax Assets Long-Term	42M	62M	27M	-	-
Other Long-Term Assets, Total	416M	365M	344M	1M	1.55M
Total Assets	10.05B	8.66B	5.76B	416M	354M
Liabilities
Accounts Payable, Total	328M	497M	374M	8M	-
Accrued Expenses, Total	595M	522M	474M	30M	17.74M
Current Portion of Leases	566M	474M	766M	16M	428K
Current Income Taxes Payable	253M	229M	235M	1M	678K
Unearned Revenue Current, Total	-	-	-	-	3.91M
Other Current Liabilities	706M	738M	634M	29M	10.89M
Total Current Liabilities	2.45B	2.46B	2.48B	84M	33.64M
Long-Term Debt	-	-	-	109M	126M
Long-Term Leases	2.07B	1.58B	1.19B	-	919K
Pension & Other Post Retirement Benefits	18M	5M	11M	-	-
Deferred Tax Liability Non Current	398M	387M	113M	46M	45.65M
Total Liabilities	4.93B	4.43B	3.8B	239M	206M
Common Stock, Total	283M	283M	283M	283M	28.31M
Additional Paid In Capital	8.59B	8.59B	8.59B	8.59B	8.84B
Retained Earnings	-5.34B	-6.01B	-8.35B	-9.57B	-9.59B
Comprehensive Income and Other	1.59B	1.37B	1.44B	871M	862M
Total Common Equity	5.12B	4.24B	1.97B	177M	148M
Total Equity	5.12B	4.24B	1.97B	177M	148M
Total Liabilities And Equity	10.05B	8.66B	5.76B	416M	354M
Supplemental Items
ECS Total Shares Outstanding on Filing Date	283M	283M	283M	283M	283M
ECS Total Common Shares Outstanding	283M	283M	283M	283M	283M
Book Value / Share	18.07	14.96	6.94	0.63	0.52
Tangible Book Value	3.39B	2.64B	670M	-91M	-116M
Tangible Book Value Per Share	11.97	9.33	2.37	-0.32	-0.41
Total Debt	2.63B	2.05B	1.96B	125M	127M
Net Debt	-26M	13M	1.48B	41M	72.21M
Debt Equivalent of Unfunded Proj. Benefit Obligation	18M	5M	11M	-	-
Debt Equivalent Oper. Leases	2.04B	2.3B	2.54B	16M	43.9M
Equity Method Investments, Total	-	2M	47M	-	-
Account Code - Inventory Valuation	6	6	6	6	6
Inventories - Raw Materials, Total	21M	31M	33M	-	-
Inventories - Finished Goods, Total	1.39B	1.75B	1.27B	-	-
Land - (BS)	-	-	-	-	-
Buildings, Total	-	-	-	-	-
Machinery, Total	623M	580M	573M	6M	4.59M
Full Time Employees	2.26K	2.23K	2.34K	55	31
Assets under Capital Lease - Gross	-	-	-	-	-
Assets under Capital Lease - Accumulated Depreciation	-	-	-	-	-
Accumulated Allowance for Doubtful Accounts (Supple)	194M	80M	129M	14M	13.96M

Fiscal Period: December	2021	2022	2023	2024	2025
Net Income	381M	-664M	-2.34B	-1.23B	-20.54M
Depreciation & Amortization - CF	677M	671M	666M	43M	3.88M
Amortization of Goodwill and Intangible Assets - (CF)	18M	33M	17M	-	-
Depreciation & Amortization, Total	695M	704M	683M	43M	3.88M
Amortization of Deferred Charges, Total - (CF)	9M	10M	14M	6M	-
(Gain) Loss From Sale Of Asset	5M	4M	5M	3M	8K
(Gain) Loss on Sale of Investments - (CF)	3M	1M	-	2M	-286K
Asset Writedown & Restructuring Costs	15M	68M	816M	2.14B	-
Provision for Credit Losses	-	-	-	23M	-557K
(Income) Loss On Equity Investments - (CF)	-	1M	4M	-	-
Stock-Based Compensation (CF)	-11M	-	-	-	-
Provision and Write-off of Bad Debts	-	-25M	64M	313M	-
Net Cash From Discontinued Operations	-	-	-	-2.52B	-22.1M
Other Operating Activities, Total	28M	-410M	-173M	889M	-2.48M
Change In Accounts Receivable	239M	557M	10M	204M	-1.4M
Change In Inventories	-110M	-68M	411M	343M	-
Change In Accounts Payable	-694M	21M	-299M	-134M	-19.35M
Cash from Operations	560M	199M	-804M	84M	-62.83M
Capital Expenditure	-45M	-86M	-101M	-8M	-369K
Sale of Property, Plant, and Equipment	4M	1M	2M	2M	50K
Cash Acquisitions	-	-	-	-	-
Divestitures	-	-	-	-332M	-3K
Sale (Purchase) of Real Estate properties	-	-	-	-	-
Sale (Purchase) of Intangible assets	-	-	-	-	400K
Investment in Marketable and Equity Securities, Total	4M	-3M	-2M	1M	-217K
Net (Increase) Decrease in Loans Originated / Sold - Investing	-	-	-	-	-
Other Investing Activities, Total	1M	5M	-33M	4M	22.02M
Cash from Investing	-36M	-83M	-134M	-333M	21.88M
Long-Term Debt Issued, Total	-	-	-	129M	16.69M
Total Debt Issued	-	-	-	129M	16.69M
Long-Term Debt Repaid, Total	-724M	-669M	-658M	-233M	-693K
Total Debt Repaid	-724M	-669M	-658M	-233M	-693K
Issuance of Common Stock	695M	-	-	-	-
Repurchase of Common Stock	-	-	-	-	-
Other Financing Activities, Total	-3M	-4M	-	-	-
Cash from Financing	-32M	-673M	-658M	-104M	15.99M
Foreign Exchange Rate Adjustments	-114M	-80M	19M	-2M	86K
Net Change in Cash	378M	-637M	-1.58B	-355M	-24.87M
Supplemental Items
Cash Interest Paid	28M	44M	44M	18M	111K
Cash Income Tax Paid (Refund)	-16M	-4M	6M	-4M	-353K
Levered Free Cash Flow	303M	318M	-256M	437M	-52.41M
Unlevered Free Cash Flow	321M	344M	-228M	439M	-49.52M
Change In Net Working Capital	528M	-251M	-267M	-430M	28.87M
Net Debt Issued / Repaid	-724M	-669M	-658M	-104M	15.99M

Fiscal Period: December	2021	2022	2023	2024	2025
Profitability
Return on Assets	1.97	-5.72	-15.13	-1.03	-6.38
Return on Total Capital	2.67	-7.62	-21.38	-1.51	-8.5
Return On Equity %	8.14	-14.2	-75.44	-26.78	-26.17
Return on Common Equity	8.14	-14.2	-75.44	-26.78	-26.17
Margin Analysis
Gross Profit Margin %	48.6	40.48	40.85	97.62	100
SG&A Margin	28.68	34.53	45.77	250	178.86
EBITDA Margin %	5.71	-10.21	-27.4	-38.1	-190.22
EBITA Margin %	4.09	-11.65	-29.25	-121.43	-191.93
EBIT Margin %	3.87	-12.12	-29.53	-121.43	-191.93
Income From Continuing Operations Margin %	4.58	-9.4	-39.56	-683.33	-208.25
Net Income Margin %	4.58	-9.4	-39.56	-2.92K	-100.3
Net Avail. For Common Margin %	4.58	-9.4	-39.56	-683.33	-208.25
Normalized Net Income Margin	1.3	-8.36	-18.3	-252.98	-130.99
Levered Free Cash Flow Margin	3.64	4.51	-4.33	1.04K	-255.94
Unlevered Free Cash Flow Margin	3.86	4.87	-3.86	1.05K	-241.84
Asset Turnover
Asset Turnover	0.82	0.75	0.82	0.01	0.05
Fixed Assets Turnover	3.22	3.25	3.47	0.06	9.91
Receivables Turnover (Average Receivables)	12.94	13.2	11.97	0.16	7.28
Inventory Turnover (Average Inventory)	3.15	2.64	2.27	-	-
Short Term Liquidity
Current Ratio	2.23	1.91	1.04	1.44	2.57
Quick Ratio	1.45	1.09	0.45	1.18	2.48
Operating Cash Flow to Current Liabilities	0.23	0.08	-0.32	1	-1.87
Days Sales Outstanding (Average Receivables)	28.2	27.65	30.5	2.25K	50.11
Days Outstanding Inventory (Average Inventory)	115.97	138.48	160.63	-	-
Average Days Payable Outstanding	34.55	32.96	52.62	-	-
Cash Conversion Cycle (Average Days)	109.62	133.17	138.51	-	-
Long Term Solvency
Total Debt/Equity	51.44	48.45	99.44	70.62	85.59
Total Debt / Total Capital	33.97	32.64	49.86	41.39	46.12
LT Debt/Equity	40.38	37.26	60.48	61.58	85.3
Long-Term Debt / Total Capital	26.66	25.1	30.32	36.09	45.96
Total Liabilities / Total Assets	49.07	51.13	65.88	57.45	58.11
EBIT / Interest Expense	11.1	-20.88	-39.68	-17	-8.51
EBITDA / Interest Expense	35.07	-3.71	-24.16	-2.67	-7.67
(EBITDA - Capex) / Interest Expense	33.52	-5.8	-26.45	-5.33	-7.75
Total Debt / EBITDA	2.59	-13.5	-1.84	-15.62	-3.59
Net Debt / EBITDA	-0.03	-0.09	-1.4	-5.12	-2.04
Total Debt / (EBITDA - Capex)	2.71	-8.62	-1.68	-7.81	-3.55
Net Debt / (EBITDA - Capex)	-0.03	-0.05	-1.27	-2.56	-2.02
Growth Over Prior Year
Total Revenues, 1 Yr. Growth %	66.45	-15.07	-16.3	-16	-51.25
Gross Profit, 1 Yr. Growth %	118.02	-28.76	-15.53	32.26	-49.69
EBITDA, 1 Yr. Growth %	-125.17	-383.86	125.63	-78.38	56.72
EBITA, 1 Yr. Growth %	-116.21	-791.6	110.85	-72.13	49.89
EBIT, 1 Yr. Growth %	-115.36	-947.52	104.69	-74.5	49.89
Earnings From Cont. Operations, 1 Yr. Growth %	-108.4	-274.28	252.26	34.74	-84
Net Income, 1 Yr. Growth %	-109.35	-274.28	252.26	-47.54	-98.33
Normalized Net Income, 1 Yr. Growth %	-161.79	1.87K	83.76	-0.58	-74.16
Diluted EPS Before Extra, 1 Yr. Growth %	-	-259.81	253.88	26.72	-84
Accounts Receivable, 1 Yr. Growth %	-12.95	-21.07	9.32	-99.81	549.73
Inventory, 1 Yr. Growth %	8.44	25.76	-26.79	-	-
Net Property, Plant and Equip., 1 Yr. Growth %	-13.35	-18.91	-25.17	-99.79	-38.62
Total Assets, 1 Yr. Growth %	-2.92	-13.76	-33.5	-92.78	-14.89
Tangible Book Value, 1 Yr. Growth %	43.58	-22.12	-74.62	-113.58	28.3
Common Equity, 1 Yr. Growth %	20.71	-17.24	-53.58	-91	-16.38
Cash From Operations, 1 Yr. Growth %	667.12	-64.46	-504.02	-110.45	-175.24
Capital Expenditures, 1 Yr. Growth %	-25	91.11	17.44	-92.08	-95.5
Levered Free Cash Flow, 1 Yr. Growth %	-	92.95	-179.86	128.93	-112.75
Unlevered Free Cash Flow, 1 Yr. Growth %	-	87.85	-165.99	129.91	-112.01
Compound Annual Growth Rate Over Two Years
Total Revenues, 2 Yr. CAGR %	-	18.9	-15.68	-92.29	-36
Gross Profit, 2 Yr. CAGR %	-	24.18	-22.42	-88.02	-18.73
EBITDA, 2 Yr. CAGR %	-	-38.19	152.55	-85.07	-27.45
EBITA, 2 Yr. CAGR %	-	-37.35	281.17	-75.06	-53.66
EBIT, 2 Yr. CAGR %	-	-36.11	315.78	-75.55	-55.67
Earnings From Cont. Operations, 2 Yr. CAGR %	-	-61.73	147.77	-34.26	-55.26
Net Income, 2 Yr. CAGR %	-	-59.63	147.77	35.94	-90.63
Normalized Net Income, 2 Yr. CAGR %	-	83.71	500.52	-57.52	-49.9
Diluted EPS Before Extra, 2 Yr. CAGR %	-	-	137.81	-34.26	-56.61
Accounts Receivable, 2 Yr. CAGR %	-	-17.11	-7.11	-95.4	-90.28
Inventory, 2 Yr. CAGR %	-	16.78	-4.04	-	-
Net Property, Plant and Equip., 2 Yr. CAGR %	-	-16.18	-22.1	-96.08	-96.72
Total Assets, 2 Yr. CAGR %	-	-8.5	-24.27	-78.09	-75.2
Tangible Book Value, 2 Yr. CAGR %	-	5.74	-55.54	-81.43	-58.39
Common Equity, 2 Yr. CAGR %	-	-0.05	-38.02	-79.56	-72.52
Cash From Operations, 2 Yr. CAGR %	-	65.11	19.82	-35.03	-72.05
Capital Expenditures, 2 Yr. CAGR %	-	19.72	49.81	-69.5	-93.96
Levered Free Cash Flow, 2 Yr. CAGR %	-	-	24.5	16.85	-47.62
Unlevered Free Cash Flow, 2 Yr. CAGR %	-	-	11.64	12.68	-49.08
Compound Annual Growth Rate Over Three Years
Total Revenues, 3 Yr. CAGR %	-	-	5.77	-82.84	-85.74
Gross Profit, 3 Yr. CAGR %	-	-	9.21	-78.3	-80.72
EBITDA, 3 Yr. CAGR %	-	-	-4.96	-60.21	-62.14
EBITA, 3 Yr. CAGR %	-	-	-6.23	-24.61	-63.68
EBIT, 3 Yr. CAGR %	-	-	-5.92	-20.37	-64.15
Earnings From Cont. Operations, 3 Yr. CAGR %	-	-	-19.79	-9.01	-59.95
Net Income, 3 Yr. CAGR %	-	-	-16.89	47.67	-68.61
Normalized Net Income, 3 Yr. CAGR %	-	-	83.53	52.43	-64.28
Diluted EPS Before Extra, 3 Yr. CAGR %	-	-	-	-11.6	-59.95
Accounts Receivable, 3 Yr. CAGR %	-	-	-9.1	-88.13	-78.23
Inventory, 3 Yr. CAGR %	-	-	-0.05	-	-
Net Property, Plant and Equip., 3 Yr. CAGR %	-	-	-19.29	-89.23	-90.69
Total Assets, 3 Yr. CAGR %	-	-	-17.73	-65.4	-65.55
Tangible Book Value, 3 Yr. CAGR %	-	-	-34.29	-70.06	-64.71
Common Equity, 3 Yr. CAGR %	-	-	-22.59	-67.42	-67.28
Cash From Operations, 3 Yr. CAGR %	-	-	122.49	-46.87	-31.91
Capital Expenditures, 3 Yr. CAGR %	-	-	18.96	-43.77	-83.75
Levered Free Cash Flow, 3 Yr. CAGR %	-	-	-	38.38	-45.3
Unlevered Free Cash Flow, 3 Yr. CAGR %	-	-	-	33.85	-47.69
Compound Annual Growth Rate Over Five Years
Total Revenues, 5 Yr. CAGR %	-	-	-	-	-66.69
Gross Profit, 5 Yr. CAGR %	-	-	-	-	-59.39
EBITDA, 5 Yr. CAGR %	-	-	-	-	-53.98
EBITA, 5 Yr. CAGR %	-	-	-	-	-54.86
EBIT, 5 Yr. CAGR %	-	-	-	-	-54.86
Earnings From Cont. Operations, 5 Yr. CAGR %	-	-	-	-	-60.67
Net Income, 5 Yr. CAGR %	-	-	-	-	-65.29
Normalized Net Income, 5 Yr. CAGR %	-	-	-	-	-31.28
Diluted EPS Before Extra, 5 Yr. CAGR %	-	-	-	-	-
Accounts Receivable, 5 Yr. CAGR %	-	-	-	-	-62.83
Inventory, 5 Yr. CAGR %	-	-	-	-	-
Net Property, Plant and Equip., 5 Yr. CAGR %	-	-	-	-	-77.58
Total Assets, 5 Yr. CAGR %	-	-	-	-	-49.08
Tangible Book Value, 5 Yr. CAGR %	-	-	-	-	-45.26
Common Equity, 5 Yr. CAGR %	-	-	-	-	-48.85
Cash From Operations, 5 Yr. CAGR %	-	-	-	-	-2.96
Capital Expenditures, 5 Yr. CAGR %	-	-	-	-	-63.88
Levered Free Cash Flow, 5 Yr. CAGR %	-	-	-	-	-
Unlevered Free Cash Flow, 5 Yr. CAGR %	-	-	-	-	-