Legend Upstar Holdings Limited (00459.HK) Financial Statements

Income statement

Metric	TTM	2024	2023	2022	2021
Revenue
Total Revenue	702.8M	356.9M	397.1M	450.1M	541.3M
Cost of Revenue	51.2M	—	(372.0K)	—	—
Gross Profit	734.9M	356.9M	397.4M	450.1M	541.3M
Operating Expenses
R&D Expense	—	—	—	—	—
SG&A Expense	322.2M	263.5M	10.8M	47.2M	43.3M
General & Admin Expense	174.7M	195.4M	3.9M	37.7M	34.9M
Selling & Marketing Expense	147.5M	68.1M	6.9M	9.5M	8.4M
Other Expenses	478.5M	100.7M	364.5M	394.9M	430.2M
Total Operating Expenses	800.7M	364.2M	375.3M	442.1M	473.5M
Cost and Expenses	743.8M	364.2M	374.9M	442.1M	473.5M
Operating Income (EBIT)	191.0K	(7.3M)	22.1M	7.9M	67.8M
Non-Operating
Interest Income	13.2M	7.4M	6.6M	1.2M	249.0K
Interest Expense	45.9M	23.4M	23.8M	12.7M	6.4M
Net Interest Income	(32.4M)	(16.0M)	(17.3M)	(11.5M)	(6.1M)
Other Non-Op Income/Expense	(38.7M)	(16.0M)	(16.2M)	(10.2M)	(5.2M)
Non-Operating Income (excl Interest)	(69.3M)	(53.3M)	(11.8M)	(8.7M)	(2.0M)
EBT (Pre-Tax Income)	(68.1M)	(23.4M)	5.9M	(2.2M)	62.6M
Income Tax Expense	11.4M	3.3M	7.6M	1.4M	12.7M
Bottom Line
Net Income	(77.6M)	(26.0M)	(733.0K)	(3.7M)	49.8M
Earnings from Cont. Ops	(79.5M)	(26.6M)	(1.7M)	(3.7M)	49.9M
Earnings from Discont. Ops	—	—	—	—	—
Bottom Line Net Income	(77.6M)	(26.0M)	(733.0K)	(3.7M)	51.2M
Per Share
Basic EPS	(HK$0.04)	(HK$0.01)	(HK$0.00)	(HK$0.00)	HK$0.03
Diluted EPS	(HK$0.04)	(HK$0.01)	(HK$0.00)	(HK$0.00)	HK$0.03
Revenue Per Share	HK$0.39	HK$0.20	HK$0.22	HK$0.25	HK$0.30
Shares
Basic Shares Outstanding	1.8B	1.8B	1.8B	1.8B	1.8B
Diluted Shares Outstanding	1.8B	1.8B	1.8B	1.8B	1.9B
Profitability Metrics
EBITDA	99.5M	51.3M	59.0M	40.7M	97.1M
D&A	30.0M	5.3M	29.2M	31.5M	28.1M
EBIT	69.5M	46.0M	29.8M	9.1M	69.0M

As reported, in the filing currency · TTM sums the four latest quarters; MRQ is the latest quarter · Negatives in parentheses; a dash is a line the filing does not carry · Data as of Jun 1, 2025