(FY)Jun 30, 2024 | (Q6)Dec 31, 2023 | (FY)Jun 30, 2023 | (Q6)Dec 31, 2022 | (FY)Jun 30, 2022 | (Q6)Dec 31, 2021 | (FY)Jun 30, 2021 | (Q6)Dec 31, 2020 | (FY)Jun 30, 2020 | (Q6)Dec 31, 2019 | |
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Cash flow from operating activities | ||||||||||
Earning before tax | -15.61%-12.78M | 985.78%51.09M | 77.69%-11.05M | 82.07%-5.77M | 6.09%-49.54M | -21.97%-32.18M | -28.50%-52.75M | -403.16%-26.38M | 42.28%-41.05M | 110.86%8.7M |
Profit adjustment | ||||||||||
Interest (income) - adjustment | 72.03%-755K | 23.57%-668K | -3.69%-2.7M | 30.02%-874K | 4.97%-2.6M | -20.21%-1.25M | 44.04%-2.74M | ---1.04M | -54.27%-4.9M | ---- |
Investment loss (gain) | ---- | ---- | ---- | ---- | ---- | ---- | -1.55%-8.19M | ---- | ---8.07M | ---8.07M |
Impairment and provisions: | 64.18%12.36M | 1,914.78%3.68M | 90.32%7.53M | -187.88%-203K | -53.15%3.96M | -96.87%231K | 131.54%8.44M | --7.38M | --3.65M | ---- |
-Impairment of property, plant and equipment (reversal) | ---- | ---- | ---- | ---- | -72.20%2.05M | ---- | --7.38M | --7.38M | ---- | ---- |
-Impairmen of inventory (reversal) | ---- | ---- | 3,080.39%6.49M | ---- | 429.03%204K | ---- | -126.96%-62K | ---- | --230K | ---- |
-Impairment of trade receivables (reversal) | 1,421.93%10.41M | 1,914.78%3.68M | 181.24%684K | -187.88%-203K | -175.04%-842K | --231K | -67.15%1.12M | ---- | --3.42M | ---- |
-Other impairments and provisions | 448.73%1.95M | ---- | -86.03%355K | ---- | --2.54M | ---- | ---- | ---- | ---- | ---- |
Revaluation surplus: | 339.39%22.99M | 1,410.00%17.69M | -162.23%-9.6M | -109.96%-1.35M | 25.38%15.43M | 273.05%13.55M | 235.62%12.31M | 120.87%3.63M | -366.29%-9.07M | ---17.4M |
-Fair value of investment properties (increase) | 211.00%3.53M | ---- | -27.46%1.14M | ---- | 168.99%1.57M | ---- | -127.28%-2.27M | ---- | 123.54%8.32M | ---- |
-Other fair value changes | 281.16%19.45M | 1,410.00%17.69M | -177.46%-10.74M | -109.96%-1.35M | -4.89%13.86M | 273.05%13.55M | 183.79%14.58M | 120.87%3.63M | -152.07%-17.4M | ---17.4M |
Asset sale loss (gain): | -2,443.90%-32.1M | ---75.9M | -427.79%-1.26M | ---- | -51.33%385K | --204K | 115.05%791K | ---- | -3,086.36%-5.26M | ---5.34M |
-Available for sale investment sale loss (gain) | -97.69%32K | --406K | --1.39M | ---- | ---- | ---- | ---- | ---- | ---- | ---- |
-Loss (gain) from sale of subsidiary company | -1,113.60%-32.14M | ---76.31M | -787.79%-2.65M | ---- | -46.97%385K | --204K | 113.59%726K | ---- | -177,966.67%-5.34M | ---5.34M |
-Loss (gain) on sale of property, machinery and equipment | ---- | ---- | ---- | ---- | ---- | ---- | -163.95%-55K | ---- | -51.96%86K | ---- |
-Loss (gain) from selling other assets | ---- | ---- | ---- | ---- | ---- | ---- | --120K | ---- | ---- | ---- |
Depreciation and amortization: | -61.44%214K | ---- | -90.55%555K | ---- | -55.93%5.87M | ---- | -9.02%13.33M | ---- | 86.74%14.65M | ---- |
-Amortization of intangible assets | ---- | ---- | --79K | ---- | ---- | ---- | ---- | ---- | ---- | ---- |
Financial expense | -83.47%40K | -62.69%25K | -97.98%242K | -99.44%67K | -63.26%11.98M | -28.17%11.92M | -10.17%32.6M | --16.6M | -10.30%36.29M | ---- |
Special items | --450K | 584.40%746K | ---- | -98.27%109K | --1.41M | 25.03%6.29M | ---- | -77.31%5.03M | --61K | --22.18M |
Operating profit before the change of operating capital | 41.15%-9.59M | 58.41%-3.34M | -24.18%-16.29M | -553.55%-8.02M | -446.58%-13.12M | -123.47%-1.23M | 127.63%3.79M | 6,516.46%5.23M | 50.66%-13.7M | 100.10%79K |
Change of operating capital | ||||||||||
Inventory (increase) decrease | 92.28%-72K | ---- | -123.13%-933K | ---- | 179.50%4.03M | ---- | -118.60%-5.07M | ---- | 211.86%27.28M | ---- |
Accounts receivable (increase)decrease | -96,658.33%-150.94M | ---- | 99.42%-156K | ---- | -219.08%-26.75M | ---- | 58.78%22.47M | ---- | 141.81%14.15M | ---- |
Accounts payable increase (decrease) | 364.80%99.71M | ---- | -35.86%21.45M | ---- | 264.40%33.45M | ---- | 112.69%9.18M | ---- | -188.60%-72.32M | ---- |
Financial assets at fair value (increase)decrease | ---- | ---- | ---- | ---- | -50.42%6.05M | ---- | 3,423.70%12.19M | ---- | -98.66%346K | ---- |
Special items for working capital changes | 107.59%130K | -2,139.70%-105.74M | 68.22%-1.71M | 159.20%5.18M | -860.78%-5.39M | -92.85%2M | ---561K | 133.43%27.96M | ---- | -657.01%-83.61M |
Cash from business operations | -2,674.70%-60.76M | -3,747.37%-109.07M | 235.94%2.36M | -466.75%-2.84M | -104.13%-1.74M | -97.67%773K | 199.30%41.99M | 139.72%33.18M | -291.66%-42.29M | -312.15%-83.53M |
Other taxs | -224.72%-880K | --204K | 46.97%-271K | ---- | 60.08%-511K | 40.31%-228K | -526.67%-1.28M | -104.28%-382K | --300K | -38.52%-187K |
Net cash from operations | -3,050.84%-61.64M | -3,740.18%-108.87M | 192.97%2.09M | -620.18%-2.84M | -105.52%-2.25M | -98.34%545K | 196.96%40.71M | 139.18%32.8M | -290.30%-41.99M | -310.34%-83.72M |
Cash flow from investment activities | ||||||||||
Interest received - investment | 440.13%848K | ---- | -83.51%157K | ---- | 30.59%952K | ---- | -52.51%729K | ---- | -51.62%1.54M | ---- |
Loan receivable (increase) decrease | -63.05%-4.22M | --2.47M | -128.72%-2.59M | ---- | -9.85%9.02M | ---- | 155.25%10M | ---- | ---18.1M | ---- |
Sale of fixed assets | ---- | ---- | ---- | ---- | ---- | ---- | -64.54%200K | ---- | 112.83%564K | ---- |
Purchase of fixed assets | 20.68%-4.23M | ---- | 51.56%-5.33M | 94.10%-615K | 4.78%-11M | -81.77%-10.42M | -27.42%-11.55M | -35.55%-5.73M | -14.06%-9.07M | -133.20%-4.23M |
Purchase of intangible assets | ---- | ---- | ---369K | ---- | ---- | ---- | ---- | ---- | ---- | ---- |
Sale of subsidiaries | 3,460.67%45.9M | --45.9M | 102.26%1.29M | ---- | -388.74%-56.97M | ---55.22M | -87.67%19.73M | ---- | 3,201,220.00%160.07M | --160.07M |
Acquisition of subsidiaries | ---- | ---- | ---7.37M | ---- | ---- | ---- | ---- | ---- | ---- | ---- |
Recovery of cash from investments | 24.27%4.32M | --5.26M | --3.47M | ---- | ---- | -57.05%5.43M | 7,367.15%10.23M | -56.81%12.64M | --137K | --29.27M |
Cash on investment | ---- | ---- | ---6.36M | ---6.36M | ---- | ---- | ---- | 95.38%-1.61M | ---- | ---34.76M |
Other items in the investment business | ---- | -87.20%27K | ---- | -44.91%211K | ---- | -86.56%383K | ---- | 76.69%2.85M | ---- | 80,750.00%1.61M |
Net cash from investment operations | 349.19%42.61M | 893.10%53.65M | 70.52%-17.1M | 88.69%-6.77M | -297.70%-58M | -833.50%-59.82M | -78.29%29.34M | -94.63%8.16M | 3,019.21%135.13M | 8,472.84%151.97M |
Net cash before financing | -26.78%-19.03M | -475.17%-55.22M | 75.08%-15.01M | 83.81%-9.6M | -186.01%-60.25M | -244.74%-59.28M | -24.80%70.05M | -39.99%40.96M | 434.23%93.14M | 407.17%68.25M |
Cash flow from financing activities | ||||||||||
New borrowing | 378.61%26M | 2,276.54%58.81M | 3,521.33%5.43M | ---2.7M | --150K | ---- | ---- | ---- | ---- | ---- |
Refund | ---- | -200.67%-451K | 99.20%-1.48M | 99.92%-150K | -640.00%-185M | -1,748.50%-184.85M | -13.64%-25M | 50.00%-10M | 56.00%-22M | 60.96%-20M |
Issuing shares | ---- | ---- | ---- | ---- | --197.9M | --197.51M | ---- | ---- | ---- | ---- |
Interest paid - financing | 83.47%-40K | ---25K | 97.65%-242K | ---- | 60.83%-10.28M | 23.27%-10.18M | 4.33%-26.24M | 11.36%-13.27M | 11.34%-27.43M | 9.30%-14.97M |
Dividends paid - financing | ---- | ---- | ---- | ---- | ---6.81M | ---- | ---- | ---- | ---3.34M | ---3.29M |
Absorb investment income | ---- | ---- | --111K | ---- | ---- | ---- | -99.87%8K | ---- | --5.93M | ---- |
Issuance expenses and redemption of securities expenses | ---- | ---- | ---- | ---- | ---41.39M | ---41.39M | ---- | ---- | -353.03%-58.03M | ---52.82M |
Other items of the financing business | ---- | ---- | ---- | ---- | ---- | ---- | ---- | ---- | -20.96%-808K | ---- |
Net cash from financing operations | 774.61%25.04M | 1,804.68%58.33M | 105.95%2.86M | 91.37%-3.42M | 14.23%-48.13M | -56.64%-39.66M | 48.04%-56.12M | 72.68%-25.32M | -2,886.92%-107.99M | -458.96%-92.69M |
Effect of rate | 85.60%-460K | -317.45%-3.74M | -18.46%-3.2M | 127.26%1.72M | -118.49%-2.7M | -159.82%-6.31M | 942.46%14.58M | 432.69%10.54M | 83.05%-1.73M | 130.68%1.98M |
Net Cash | 149.46%6.01M | 123.94%3.12M | 88.79%-12.15M | 86.84%-13.02M | -877.84%-108.38M | -732.72%-98.94M | 193.82%13.93M | 163.98%15.64M | -169.69%-14.85M | -778.35%-24.44M |
Begining period cash | -62.64%9.15M | -62.65%9.15M | -81.93%24.49M | -81.93%24.49M | 26.64%135.57M | 26.64%135.57M | -13.41%107.05M | -13.41%107.05M | 9.86%123.63M | 9.86%123.63M |
Cash at the end | 60.64%14.7M | -35.35%8.53M | -62.64%9.15M | -56.50%13.19M | -81.93%24.49M | -77.24%30.32M | 26.64%135.57M | 31.69%133.23M | -13.41%107.05M | -7.76%101.17M |
Cash balance analysis | ||||||||||
Currency Unit | HKD | HKD | HKD | HKD | HKD | HKD | HKD | HKD | HKD | HKD |
Accounting Standards | HKAS | HKAS | HKAS | HKAS | HKAS | HKAS | HKAS | HKAS | HKAS | HKAS |
Audit Opinions | -- | -- | Unqualified Opinion | -- | Unqualified Opinion | -- | Unqualified Opinion | -- | Unqualified Opinion | -- |
Auditor | -- | -- | Zheng Zheng Certified Public Accountants Co., Ltd. | -- | Zheng Zheng Certified Public Accountants Co., Ltd. | -- | Dahua Ma Shiyun Certified Public Accountants Co., Ltd. | -- | Dahua Ma Shiyun Certified Public Accountants Co., Ltd. | -- |
FY: Financial Year. Refers to the 10-K file disclosed by the listed company to the SEC.
Q: Quarter. Refers to the 10-Q file disclosed by the listed company to the SEC. Q1, Q2, Q3, and Q4 are quarterly reports each with a span of 3 months; Q6 and Q9 are cumulative reports, with Q6 including 6 months and Q9 9 months.
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