500 — Frontier Services Income Statement

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Annual income statement for Frontier Services, fiscal year end - December 31st, HKD millions except per share, conversion factor applied.

	2021 December 31st	2022 December 31st	2023 December 31st	R2024 December 31st	2025 December 31st
Period Length:	12 M	12 M	12 M	12 M	12 M
Source:	ARS	ARS	ARS	PRESS	PRESS
Standards:	HKAS	HKAS	HKAS	—	—
Status:	Final	Final	Final	Final	Final
Revenue
Total Revenue	756	964	813	737	651
Cost of Revenue
Gross Profit	304	442	480	418	403
Selling / General / Administrative Expenses
Depreciation and Amortization
Operating Interest Expense / Income
Unusual Expense / Income
Other Operating Expenses
Total Operating Expenses	889	960	738	787	841
Operating Profit	-133	4.21	74.7	-49.6	-190
Total Net Non Operating Interest Income / Expense
Other Net Non Operating Costs
Net Income Before Taxes	-143	-13.1	59.8	-66.2	-199
Provision for Income Taxes
Net Income After Taxes	-157	-26.3	53.5	-75.2	-200
Minority Interest
Net Income Before Extraordinary Items
Extraordinary Items
Net Income	-160	-29	51.2	-104	-204
Income Available to Common Shareholders Excluding Extraordinary Items
Income Available to Common Shareholders Including Extraordinary Items
Diluted Net Income	-160	-29	51.2	-104	-204
Diluted Weighted Average Shares
Basic EPS Including Extraordinary Items
Diluted EPS Including Extraordinary Items
Diluted EPS Excluding Extraordinary Items
Normalised Income Before Taxes
Normalised Income After Taxes
Normalised Income Available to Common Shareholders
Diluted Normalised EPS	-0.061	-0.007	0.026	-0.018	-0.05