Stock Analysis on Net
Stock Analysis on Net

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

Common-Size Income Statement
Quarterly Data

e.l.f. Beauty, Inc., common-size consolidated income statement (quarterly data)

Microsoft Excel
3 months ended: Jun 30, 2024 Mar 31, 2024 Dec 31, 2023 Sep 30, 2023 Jun 30, 2023 Mar 31, 2023 Dec 31, 2022 Sep 30, 2022 Jun 30, 2022 Mar 31, 2022 Dec 31, 2021 Sep 30, 2021 Jun 30, 2021 Mar 31, 2021 Dec 31, 2020 Sep 30, 2020 Jun 30, 2020 Mar 31, 2020 Dec 31, 2019 Sep 30, 2019 Jun 30, 2019
Net sales 100.00 100.00 100.00 100.00 100.00 100.00 100.00 100.00 100.00 100.00 100.00 100.00 100.00 100.00 100.00 100.00 100.00 100.00 100.00 100.00 100.00
Cost of sales -28.72 -29.25 -29.15 -29.30 -29.48 -31.08 -32.63 -34.97 -32.31 -35.80 -34.42 -36.87 -36.21 -36.77 -35.50 -34.85 -32.83 -35.67 -34.97 -35.89 -37.77
Gross profit 71.28% 70.75% 70.85% 70.70% 70.52% 68.92% 67.37% 65.03% 67.69% 64.20% 65.58% 63.13% 63.79% 63.23% 64.50% 65.15% 67.17% 64.33% 65.03% 64.11% 62.23%
Selling, general and administrative expenses -55.65 -65.44 -59.10 -52.06 -42.50 -64.63 -51.48 -52.46 -50.21 -62.14 -56.45 -54.92 -52.29 -62.40 -57.39 -62.43 -62.50 -62.94 -49.07 -56.86 -53.64
Restructuring (expense) income 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.02 0.01 -0.10 0.01 -2.85 0.00 0.00 0.00 0.00 -0.01 6.21 3.00
Operating income 15.63% 5.30% 11.75% 18.64% 28.03% 4.29% 15.89% 12.57% 17.48% 2.08% 9.14% 8.10% 11.51% -2.02% 7.10% 2.72% 4.66% 1.39% 15.95% 13.46% 11.59%
Other income (expense), net 0.06 -0.22 0.95 -0.49 0.18 0.17 0.50 -1.03 -1.36 -0.46 -0.15 -0.70 -0.17 -0.06 -0.76 -1.19 -0.05 -0.24 -0.41 0.87 0.59
Impairment of equity investment 0.00 -0.36 0.00 0.00 -0.80 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
Interest income (expense), net -1.13 -1.25 -1.47 0.29 0.16 -0.06 -0.32 -0.64 -0.54 -0.50 -0.58 -0.65 -0.77 -0.93 -0.97 -1.25 -2.28 -1.86 -1.93 -2.43 -2.87
Loss on extinguishment of debt 0.00 0.00 0.00 0.00 0.00 0.00 -0.12 0.00 0.00 0.00 0.00 0.00 -0.47 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
Income before provision for income taxes 14.56% 3.48% 11.23% 18.44% 27.57% 4.41% 15.96% 10.89% 15.58% 1.12% 8.41% 6.75% 10.10% -3.00% 5.37% 0.28% 2.34% -0.70% 13.60% 11.90% 9.31%
Income tax (provision) benefit 0.10 1.04 -1.30 -3.00 -3.09 4.26 -2.92 -1.32 -3.78 0.36 -2.08 -0.52 -1.57 2.98 -0.52 0.34 0.00 0.24 -3.69 -2.26 -3.11
Net income 14.66% 4.52% 9.92% 15.44% 24.49% 8.67% 13.04% 9.57% 11.80% 1.48% 6.33% 6.23% 8.53% -0.03% 4.85% 0.62% 2.34% -0.46% 9.91% 9.64% 6.20%

Based on: 10-Q (reporting date: 2024-06-30), 10-K (reporting date: 2024-03-31), 10-Q (reporting date: 2023-12-31), 10-Q (reporting date: 2023-09-30), 10-Q (reporting date: 2023-06-30), 10-K (reporting date: 2023-03-31), 10-Q (reporting date: 2022-12-31), 10-Q (reporting date: 2022-09-30), 10-Q (reporting date: 2022-06-30), 10-K (reporting date: 2022-03-31), 10-Q (reporting date: 2021-12-31), 10-Q (reporting date: 2021-09-30), 10-Q (reporting date: 2021-06-30), 10-K (reporting date: 2021-03-31), 10-Q (reporting date: 2020-12-31), 10-Q (reporting date: 2020-09-30), 10-Q (reporting date: 2020-06-30), 10-K (reporting date: 2020-03-31), 10-Q (reporting date: 2019-12-31), 10-Q (reporting date: 2019-09-30), 10-Q (reporting date: 2019-06-30).

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 decreased from Q3 2024 to Q4 2024 but then increased from Q4 2024 to Q1 2025 exceeding Q3 2024 level.
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 decreased from Q3 2024 to Q4 2024 but then increased from Q4 2024 to Q1 2025 exceeding Q3 2024 level.
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 decreased from Q3 2024 to Q4 2024 but then increased from Q4 2024 to Q1 2025 exceeding Q3 2024 level.