What is the fine-grained topic of the following text: With revenue growth of 48% in the first quarter of financial 2011 (though there was no indication of how profitable the company was), Mr Kogan can perhaps be forgiven for carping about the way LG Electronics recorded an operating loss of $US164 million, and Harvey Norman chalked up a 0.6% decline in sales (on a like-for-like basis) with a 30.8% drop in profit. Only return the topic.
Financial performance of electronics companies