Stock Analysis on Net
Stock Analysis on Net

e.l.f. Beauty, Inc. (NYSE:ELF)

Common-Size Income Statement

e.l.f. Beauty, Inc., common-size consolidated income statement

Microsoft Excel
12 months ended: Mar 31, 2024 Mar 31, 2023 Mar 31, 2022 Mar 31, 2021 Mar 31, 2020
Net sales 100.00 100.00 100.00 100.00 100.00
Cost of sales -29.28 -32.56 -35.81 -35.18 -35.97
Gross profit 70.72% 67.44% 64.19% 64.82% 64.03%
Selling, general and administrative expenses -56.10 -55.67 -56.59 -61.03 -55.56
Restructuring (expense) income 0.00 0.00 -0.01 -0.83 2.11
Operating income 14.62% 11.77% 7.59% 2.95% 10.59%
Other income (expense), net 0.12 -0.32 -0.37 -0.51 0.15
Impairment of equity investment -0.28 0.00 0.00 0.00 0.00
Interest on term loan debt -0.81 -0.60 -0.44 -0.92 -2.15
Amortization of debt issuance costs -0.04 -0.06 -0.08 -0.27 -0.26
Interest on revolving line of credit -0.30 -0.03 -0.09 -0.06 -0.05
Interest on finance leases 0.00 -0.01 -0.02 -0.04 -0.06
Interest expense -1.16% -0.69% -0.62% -1.29% -2.53%
Interest income 0.47 0.34 0.00 0.00 0.31
Interest expense, net -0.69% -0.35% -0.62% -1.29% -2.23%
Loss on extinguishment of debt 0.00 -0.03 -0.12 0.00 0.00
Income before provision for income taxes 13.77% 11.07% 6.48% 1.16% 8.51%
Income tax (provision) benefit -1.30 -0.44 -0.93 0.80 -2.19
Net income 12.47% 10.63% 5.55% 1.96% 6.32%

Based on: 10-K (reporting date: 2024-03-31), 10-K (reporting date: 2023-03-31), 10-K (reporting date: 2022-03-31), 10-K (reporting date: 2021-03-31), 10-K (reporting date: 2020-03-31).

Income statement item Description The company
Operating income The net result for the period of deducting operating expenses from operating revenues. e.l.f. Beauty, Inc. operating income as a percentage of net sales increased from 2022 to 2023 and from 2023 to 2024.
Income before provision for income taxes Amount of income (loss) from continuing operations, including income (loss) from equity method investments, before deduction of income tax expense (benefit), and income (loss) attributable to noncontrolling interest. e.l.f. Beauty, Inc. income before provision for income taxes as a percentage of net sales increased from 2022 to 2023 and from 2023 to 2024.
Net income The portion of profit or loss for the period, net of income taxes, which is attributable to the parent. e.l.f. Beauty, Inc. net income as a percentage of net sales increased from 2022 to 2023 and from 2023 to 2024.