BESAF (Besra Gold) Net Income: $-24.56 Mil (TTM As of Dec. 2025)


What is Besra Gold Net Income?

Besra Gold BESAF Net Income is $-24.56 Mil as of Dec. 2025. The stock has 2 warning signs investors should review.

Net Income is the net profit that a company earns after deducting all costs and losses including cost of goods, SGA, DDA, interest expenses, non-recurring items and tax. Besra Gold's Net Income for the six months ended in Dec. 2025 was $-7.38 Mil. Its Net Income for the trailing twelve months (TTM) ended in Dec. 2025 was $-24.56 Mil.

Net Income is linked to the most popular Earnings per Share (Diluted) number. Besra Gold's Earnings per Share (Diluted) for the six months ended in Dec. 2025 was $-0.02.

Besra Gold  (OTCPK:BESAF) Net Income Explanation

Net Income is the most widely cited number in reporting a company's profitability. It is linked to the most popular earnings-per-share (EPS) number through:

Besra Gold's Earnings per Share (Diluted) (EPS) for the quarter that ended in Dec. 2025 is calculated as

Earnings per Share (Diluted) (Q: Dec. 2025 )=(Net Income-Preferred Dividends)/Shares Outstanding (Diluted Average)
=(-7.383-0)/418.101
=-0.02

* For Operating Data section: All numbers are indicated by the unit behind each term and all currency related amount are in USD.
* For other sections: All numbers are in millions except for per share data, ratio, and percentage. All currency related amount are indicated in the company's associated stock exchange currency.

Although Net Income and Earnings-per-Share (EPS) are the most widely used parameter in measuring a company's profitability and valuation, it is the least reliable. The reason is that reported earnings can be manipulated easily by adjusting any numbers such as Depreciation, Depletion and Amotorization and non-recurring items.

EPS is most useful for companies that have:

A predictable business
Consistent accounting methods
And few restructurings

The dividend paid to preferred stocks needs to be subtracted from the total net income in the calculation of EPS because common stock holders are not entitled to that part of the net income.

Be Aware

Warren Buffett looks for consistency and upward long term trend. Because of share repurchase it is possible for net earnings trend to differ from EPS trend. He preferred Net Income over EPS. The companies with durable competitive advantage companies report higher % net earnings to total revenues.

Important: If a company is showing net earnings history greater than 20% on total revenues, it is probably benefiting from a long term competitive advantage.

If net earnings is less than 10%, likely to be in a highly competitive business.

Besra Gold Net Income Related Terms

Besra Gold Net Income Historical Data

* Premium members only.

The historical data trend for Besra Gold's Net Income can be seen below:

* For Operating Data section: All numbers are indicated by the unit behind each term and all currency related amount are in USD.
* For other sections: All numbers are in millions except for per share data, ratio, and percentage. All currency related amount are indicated in the company's associated stock exchange currency.

Besra Gold Net Income Chart

Besra Gold Annual Data
Trend Dec10 Dec11 Jun13 Jun22 Jun23 Jun24 Jun25
Net Income
Get a 7-Day Free Trial -23.26 -3.98 -1.15 -13.41 -36.77

Besra Gold Semi-Annual Data
Dec10 Dec11 Jun13 Dec20 Dec21 Jun22 Dec22 Jun23 Dec23 Jun24 Dec24 Jun25 Dec25
Net Income Get a 7-Day Free Trial Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only -9.80 -3.61 -19.59 -17.18 -7.38

Besra Gold Net Income Calculation

Net Income is the net profit that a company earns after deducting all costs and losses including cost of goods, SGA, DDA, interest expenses, non-recurring items and tax.

Net Income
= Revenue - Cost of Goods Sold - Selling, General, & Admin. Expense - Research & Development - Depreciation, Depletion and Amortization - Interest Expense - Non Operating Income (NRI) - Tax Expense + Others
= EBITDA - Depreciation, Depletion and Amortization - Interest Expense - Non Operating Income (NRI) - Tax Expense + Others
= Operating Income - Interest Expense - Non Operating Income (NRI) - Tax Expense + Others
= Pre-Tax Income - Tax Expense + Others

Besra Gold's Net Income for the fiscal year that ended in Jun. 2025 is calculated as

Net Income(A: Jun. 2025 )
= Pre-Tax Income + Tax Provision + Net Income (Discontinued Operations) + Others
=-38.473+0+0+1.708
=-36.77

Besra Gold's Net Income for the quarter that ended in Dec. 2025 is calculated as

Net Income(Q: Dec. 2025 )
= Pre-Tax Income + Tax Provision + Net Income (Discontinued Operations) + Others
=-7.325+0+0+-0.058
=-7.38

Net Income for the trailing twelve months (TTM) ended in Dec. 2025 adds up the semi-annually data reported by the company within the most recent 12 months, which was $-24.56 Mil.

* For Operating Data section: All numbers are indicated by the unit behind each term and all currency related amount are in USD.
* For other sections: All numbers are in millions except for per share data, ratio, and percentage. All currency related amount are indicated in the company's associated stock exchange currency.

Frequently Asked Questions Learn more about Net Income →
What does a Net Income of $-24.56 Mil mean?
Besra Gold (BESAF) has a Net Income of $-24.56 Mil as of Dec. 2025. Net Income is the total earnings after all operating expenses, interest and taxes. View historical data on Besra Gold and its competitors.
Is Besra Gold's Net Income too high?
Besra Gold's current Net Income is $-24.56 Mil.
How does Besra Gold's Net Income compare to NEM and AU?
Besra Gold's Net Income of $-24.56 Mil can be compared against companies in the Metals & Mining industry. See the competitive comparison table and distribution chart on this page for a detailed peer-by-peer breakdown.
What is a good Net Income for a Metals & Mining company?
A good Net Income depends on the Metals & Mining industry context. However, Net Income should not be evaluated in isolation — investors should consider it alongside profitability, growth, and financial strength metrics. Use the industry distribution chart on this page to see where any company falls relative to its peers.
What does a high Net Income mean?
A high Net Income can signal that a stock is expensive relative to its fundamentals. Net Income is the total earnings after all operating expenses, interest and taxes. View historical data on Besra Gold and its competitors. Besra Gold's current Net Income is $-24.56 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Besra Gold stock overvalued right now?
Besra Gold (BESAF) has a current Net Income of $-24.56 Mil. The current Net Income is $-24.56 Mil. Investors should evaluate multiple metrics — including profitability, growth, and financial strength — before making a decision.
How is Net Income calculated?
Net Income is calculated from a company's financial statements. For Besra Gold (BESAF), the current Net Income is $-24.56 Mil as of Dec. 2025. GuruFocus calculates this using data sourced from SEC filings and annual reports. See the calculation section and 30-year financial data on this page for the full breakdown.

Besra Gold Business Description

Other Exchanges BEZ:Australia
Address 16 Milligan Street, Level 3, Perth, WA, AUS, 6000
Besra Gold Inc is a gold mining company focused on exploration and development of the Bau Goldfield in East Malaysia. It is engaged in the acquisition, exploration, development, and mining of gold-bearing properties in Southeast Asia. It holds interests in mining tenements and applications within the Malaysian State of Sarawak and principally the Bau Gold Project. The company operates in only one operating segment, which is gold exploration in Malaysia.