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00261 GBA HOLDINGS

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  • 0.113
  • -0.033-22.60%
Market Closed Dec 20 16:08 CST
109.63MMarket Cap-1.04P/E (TTM)

GBA HOLDINGS Key Stats

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YOY yoy
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(Q6)Jun 30, 2024
(FY)Dec 31, 2023
(Q6)Jun 30, 2023
(FY)Dec 31, 2022
(Q6)Jun 30, 2022
(FY)Dec 31, 2021
(Q6)Jun 30, 2021
(FY)Dec 31, 2020
(Q6)Jun 30, 2020
(FY)Dec 31, 2019
Cash flow from operating activities
Earning before tax
-41.09%-25.61M
42.62%-100.83M
-28.75%-18.16M
-197.87%-175.74M
55.93%-14.1M
60.14%-59M
47.54%-32M
24.49%-148M
-79.41%-61M
-133.33%-196M
Profit adjustment
Interest (income) - adjustment
---453K
-1,410.00%-453K
----
---30K
----
----
----
----
----
----
Attributable subsidiary (profit) loss
----
--1.19M
--1.42M
----
----
----
----
----
----
----
Impairment and provisions:
----
-119.37%-1.26M
----
-71.81%6.48M
----
-62.30%23M
----
-31.46%61M
----
641.67%89M
-Impairment of property, plant and equipment (reversal)
----
----
----
----
----
-74.29%18M
----
75.00%70M
----
700.00%40M
-Impairment of trade receivables (reversal)
----
-141.59%-826K
----
-60.28%1.99M
----
155.56%5M
----
-212.50%-9M
----
166.67%8M
-Impairment of goodwill
----
----
----
----
----
----
----
----
----
925.00%41M
-Other impairments and provisions
----
-109.56%-430K
----
--4.5M
----
----
----
----
----
----
Revaluation surplus:
--2.04M
7.22%63.04M
----
291.92%58.79M
----
141.67%15M
----
-1,300.00%-36M
----
250.00%3M
-Fair value of investment properties (increase)
----
----
----
----
----
----
----
----
----
250.00%3M
-Other fair value changes
--2.04M
7.22%63.04M
----
291.92%58.79M
----
141.67%15M
----
---36M
----
----
Asset sale loss (gain):
----
-82.14%12.14M
----
1,799.18%67.97M
----
---4M
----
----
----
----
-Loss (gain) from sale of subsidiary company
----
---1.29M
----
----
----
---4M
----
----
----
----
-Loss (gain) from selling other assets
----
-80.25%13.42M
----
--67.97M
----
----
----
----
----
----
Depreciation and amortization:
94.05%5.42M
7,995.00%8.1M
7,445.95%2.79M
-90.00%100K
--37K
0.00%1M
----
-66.67%1M
----
50.00%3M
-Depreciation
94.05%5.42M
7,995.00%8.1M
7,445.95%2.79M
-90.00%100K
--37K
0.00%1M
----
-66.67%1M
----
50.00%3M
Financial expense
--1.5M
1,686.90%1.5M
----
--84K
----
----
----
-50.00%3M
-33.33%2M
-40.00%6M
Special items
----
----
----
---1.18M
----
----
----
----
----
33.33%24M
Operating profit before the change of operating capital
-22.73%-17.11M
61.89%-16.59M
0.87%-13.94M
-81.36%-43.53M
56.05%-14.06M
79.83%-24M
45.76%-32M
-67.61%-119M
-742.86%-59M
-61.36%-71M
Change of operating capital
Inventory (increase) decrease
87.36%-5.61M
---46.71M
-75.70%-44.4M
----
---25.27M
----
----
----
----
----
Developing property (increase)decrease
138.89%6.23M
4.53%21.46M
-25.34%-16.03M
133.65%20.53M
44.41%-12.79M
-165.22%-61M
-106.27%-23M
91.70%-23M
953.49%367M
-8.20%-277M
Accounts receivable (increase)decrease
-98.23%413K
200.10%25.21M
4,070.61%23.27M
-2,618.20%-25.18M
100.79%558K
-97.06%1M
-1,114.29%-71M
--34M
-90.28%7M
----
Accounts payable increase (decrease)
6.29%15.74M
127.03%5.83M
475.67%14.81M
95.03%-21.56M
75.36%-3.94M
-63.16%-434M
95.54%-16M
-189.56%-266M
-396.69%-359M
99.33%297M
prepayments (increase)decrease
-59.07%4.9M
-144.05%-10.11M
19.28%11.98M
-47.86%22.94M
402.00%10.04M
-39.73%44M
-97.30%2M
232.73%73M
191.36%74M
-41.03%-55M
Financial assets at fair value (increase)decrease
----
----
----
----
----
----
----
---40M
----
----
Special items for working capital changes
-161.32%-4.41M
----
2.42%7.2M
----
-66.54%7.03M
13.26%410M
139.62%21M
194.31%362M
-243.24%-53M
59.74%123M
Cash  from business operations
100.88%150K
53.16%-27.52M
55.47%-17.12M
57.11%-58.76M
67.70%-38.44M
-752.38%-137M
-417.39%-119M
-75.29%21M
-123.23%-23M
323.68%85M
China income tax paid
----
----
----
----
----
----
----
-166.67%-6M
----
400.00%9M
Other taxs
---600K
12.95%-289K
----
---332K
----
----
----
----
----
----
Interest received - operating
----
44.70%-6.62M
----
83.38%-11.97M
----
-1,540.00%-72M
----
-93.51%5M
----
184.62%77M
Interest paid - operating
---708K
-1,375.00%-708K
----
---48K
----
----
----
50.00%-3M
33.33%-2M
40.00%-6M
Special items of business
----
-44.70%6.62M
----
-83.61%11.97M
----
--73M
----
----
----
-173.91%-68M
Net cash from operations
93.24%-1.16M
51.77%-28.52M
55.47%-17.12M
56.52%-59.14M
67.70%-38.44M
-900.00%-136M
-376.00%-119M
-82.47%17M
-126.04%-25M
294.00%97M
Cash flow from investment activities
Interest received - investment
--453K
1,410.00%453K
----
--30K
----
----
----
----
----
----
Loan receivable (increase) decrease
----
33.99%-2.53M
----
---3.83M
----
----
----
----
----
----
Decrease in deposits (increase)
----
----
--20K
----
----
----
----
100.00%10M
----
-89.58%5M
Purchase of fixed assets
-133.07%-42K
---321K
--127K
----
----
----
----
----
----
0.00%-1M
Sale of subsidiaries
----
----
----
----
----
-105.41%-2M
----
--37M
----
----
Acquisition of subsidiaries
----
---2.34M
---6M
----
----
----
----
----
----
----
Cash on investment
--5.73M
----
----
---2.5M
--1.82M
----
----
----
---40M
----
Other items in the investment business
----
----
----
-30.65%24.27M
----
--35M
----
----
----
----
Net cash from investment operations
204.87%6.14M
-126.32%-4.73M
-421.11%-5.86M
-45.52%17.98M
--1.82M
-29.79%33M
----
1,075.00%47M
-900.00%-40M
-91.84%4M
Net cash before financing
121.69%4.98M
19.21%-33.25M
37.25%-22.98M
60.04%-41.16M
69.23%-36.62M
-260.94%-103M
-83.08%-119M
-36.63%64M
-164.36%-65M
10,200.00%101M
Cash flow from financing activities
New borrowing
----
-36.03%2.01M
----
--3.14M
----
----
----
----
----
216.67%57M
Refund
-635.29%-1M
----
71.06%-136K
----
---470K
----
----
8.57%-96M
75.00%-12M
8.70%-105M
Issuing shares
----
164.71%50.61M
----
--19.12M
----
----
----
----
----
----
Interest paid - financing
---793K
-2,102.78%-793K
----
---36K
----
----
----
----
----
----
Issuance expenses and redemption of securities expenses
----
---3.58M
----
----
----
----
----
----
----
----
Other items of the financing business
-68.44%568K
--2.45M
--1.8M
----
----
----
----
----
----
----
Net cash from financing operations
-395.85%-4.92M
113.61%45.78M
454.04%1.66M
2,243.30%21.43M
---470K
98.97%-1M
----
-97.96%-97M
64.71%-12M
50.00%-49M
Effect of rate
--136K
51.87%-374K
----
-125.90%-777K
-850.00%-7.5M
-57.14%3M
150.00%1M
--7M
---2M
----
Net Cash
100.29%61K
163.52%12.53M
42.53%-21.31M
81.03%-19.73M
68.84%-37.09M
-215.15%-104M
-54.55%-119M
-163.46%-33M
-214.93%-77M
152.53%52M
Begining period cash
49.07%39.71M
-42.66%27.56M
-44.57%26.64M
-67.74%48.06M
-67.74%48.06M
-14.86%149M
-14.86%149M
42.28%175M
42.28%175M
-44.59%123M
Cash at the end
648.92%39.91M
44.12%39.71M
53.26%5.33M
-42.59%27.56M
-88.78%3.48M
-67.79%48M
-67.71%31M
-14.86%149M
-49.47%96M
42.28%175M
Cash balance analysis
Cash and bank balance
648.92%39.91M
----
53.26%5.33M
----
-88.78%3.48M
----
--31M
56.84%149M
----
--95M
Cash and cash equivalent balance
648.92%39.91M
----
53.26%5.33M
----
-88.78%3.48M
----
--31M
56.84%149M
----
--95M
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
--
Unqualified Opinion
Auditor
--
Tianshi Hong Kong Certified Public Accountants Limited
--
Guofu Haohua (Hong Kong) Certified Public Accountants
--
Ernst & Young
--
Ernst & Young
--
Ernst & Young
(Q6)Jun 30, 2024(FY)Dec 31, 2023(Q6)Jun 30, 2023(FY)Dec 31, 2022(Q6)Jun 30, 2022(FY)Dec 31, 2021(Q6)Jun 30, 2021(FY)Dec 31, 2020(Q6)Jun 30, 2020(FY)Dec 31, 2019
Cash flow from operating activities
Earning before tax -41.09%-25.61M42.62%-100.83M-28.75%-18.16M-197.87%-175.74M55.93%-14.1M60.14%-59M47.54%-32M24.49%-148M-79.41%-61M-133.33%-196M
Profit adjustment
Interest (income) - adjustment ---453K-1,410.00%-453K-------30K------------------------
Attributable subsidiary (profit) loss ------1.19M--1.42M----------------------------
Impairment and provisions: -----119.37%-1.26M-----71.81%6.48M-----62.30%23M-----31.46%61M----641.67%89M
-Impairment of property, plant and equipment (reversal) ---------------------74.29%18M----75.00%70M----700.00%40M
-Impairment of trade receivables (reversal) -----141.59%-826K-----60.28%1.99M----155.56%5M-----212.50%-9M----166.67%8M
-Impairment of goodwill ------------------------------------925.00%41M
-Other impairments and provisions -----109.56%-430K------4.5M------------------------
Revaluation surplus: --2.04M7.22%63.04M----291.92%58.79M----141.67%15M-----1,300.00%-36M----250.00%3M
-Fair value of investment properties (increase) ------------------------------------250.00%3M
-Other fair value changes --2.04M7.22%63.04M----291.92%58.79M----141.67%15M-------36M--------
Asset sale loss (gain): -----82.14%12.14M----1,799.18%67.97M-------4M----------------
-Loss (gain) from sale of subsidiary company -------1.29M---------------4M----------------
-Loss (gain) from selling other assets -----80.25%13.42M------67.97M------------------------
Depreciation and amortization: 94.05%5.42M7,995.00%8.1M7,445.95%2.79M-90.00%100K--37K0.00%1M-----66.67%1M----50.00%3M
-Depreciation 94.05%5.42M7,995.00%8.1M7,445.95%2.79M-90.00%100K--37K0.00%1M-----66.67%1M----50.00%3M
Financial expense --1.5M1,686.90%1.5M------84K-------------50.00%3M-33.33%2M-40.00%6M
Special items ---------------1.18M--------------------33.33%24M
Operating profit before the change of operating capital -22.73%-17.11M61.89%-16.59M0.87%-13.94M-81.36%-43.53M56.05%-14.06M79.83%-24M45.76%-32M-67.61%-119M-742.86%-59M-61.36%-71M
Change of operating capital
Inventory (increase) decrease 87.36%-5.61M---46.71M-75.70%-44.4M-------25.27M--------------------
Developing property (increase)decrease 138.89%6.23M4.53%21.46M-25.34%-16.03M133.65%20.53M44.41%-12.79M-165.22%-61M-106.27%-23M91.70%-23M953.49%367M-8.20%-277M
Accounts receivable (increase)decrease -98.23%413K200.10%25.21M4,070.61%23.27M-2,618.20%-25.18M100.79%558K-97.06%1M-1,114.29%-71M--34M-90.28%7M----
Accounts payable increase (decrease) 6.29%15.74M127.03%5.83M475.67%14.81M95.03%-21.56M75.36%-3.94M-63.16%-434M95.54%-16M-189.56%-266M-396.69%-359M99.33%297M
prepayments (increase)decrease -59.07%4.9M-144.05%-10.11M19.28%11.98M-47.86%22.94M402.00%10.04M-39.73%44M-97.30%2M232.73%73M191.36%74M-41.03%-55M
Financial assets at fair value (increase)decrease -------------------------------40M--------
Special items for working capital changes -161.32%-4.41M----2.42%7.2M-----66.54%7.03M13.26%410M139.62%21M194.31%362M-243.24%-53M59.74%123M
Cash  from business operations 100.88%150K53.16%-27.52M55.47%-17.12M57.11%-58.76M67.70%-38.44M-752.38%-137M-417.39%-119M-75.29%21M-123.23%-23M323.68%85M
China income tax paid -----------------------------166.67%-6M----400.00%9M
Other taxs ---600K12.95%-289K-------332K------------------------
Interest received - operating ----44.70%-6.62M----83.38%-11.97M-----1,540.00%-72M-----93.51%5M----184.62%77M
Interest paid - operating ---708K-1,375.00%-708K-------48K------------50.00%-3M33.33%-2M40.00%-6M
Special items of business -----44.70%6.62M-----83.61%11.97M------73M-------------173.91%-68M
Net cash from operations 93.24%-1.16M51.77%-28.52M55.47%-17.12M56.52%-59.14M67.70%-38.44M-900.00%-136M-376.00%-119M-82.47%17M-126.04%-25M294.00%97M
Cash flow from investment activities
Interest received - investment --453K1,410.00%453K------30K------------------------
Loan receivable (increase) decrease ----33.99%-2.53M-------3.83M------------------------
Decrease in deposits (increase) ----------20K----------------100.00%10M-----89.58%5M
Purchase of fixed assets -133.07%-42K---321K--127K------------------------0.00%-1M
Sale of subsidiaries ---------------------105.41%-2M------37M--------
Acquisition of subsidiaries -------2.34M---6M----------------------------
Cash on investment --5.73M-----------2.5M--1.82M---------------40M----
Other items in the investment business -------------30.65%24.27M------35M----------------
Net cash from investment operations 204.87%6.14M-126.32%-4.73M-421.11%-5.86M-45.52%17.98M--1.82M-29.79%33M----1,075.00%47M-900.00%-40M-91.84%4M
Net cash before financing 121.69%4.98M19.21%-33.25M37.25%-22.98M60.04%-41.16M69.23%-36.62M-260.94%-103M-83.08%-119M-36.63%64M-164.36%-65M10,200.00%101M
Cash flow from financing activities
New borrowing -----36.03%2.01M------3.14M--------------------216.67%57M
Refund -635.29%-1M----71.06%-136K-------470K--------8.57%-96M75.00%-12M8.70%-105M
Issuing shares ----164.71%50.61M------19.12M------------------------
Interest paid - financing ---793K-2,102.78%-793K-------36K------------------------
Issuance expenses and redemption of securities expenses -------3.58M--------------------------------
Other items of the financing business -68.44%568K--2.45M--1.8M----------------------------
Net cash from financing operations -395.85%-4.92M113.61%45.78M454.04%1.66M2,243.30%21.43M---470K98.97%-1M-----97.96%-97M64.71%-12M50.00%-49M
Effect of rate --136K51.87%-374K-----125.90%-777K-850.00%-7.5M-57.14%3M150.00%1M--7M---2M----
Net Cash 100.29%61K163.52%12.53M42.53%-21.31M81.03%-19.73M68.84%-37.09M-215.15%-104M-54.55%-119M-163.46%-33M-214.93%-77M152.53%52M
Begining period cash 49.07%39.71M-42.66%27.56M-44.57%26.64M-67.74%48.06M-67.74%48.06M-14.86%149M-14.86%149M42.28%175M42.28%175M-44.59%123M
Cash at the end 648.92%39.91M44.12%39.71M53.26%5.33M-42.59%27.56M-88.78%3.48M-67.79%48M-67.71%31M-14.86%149M-49.47%96M42.28%175M
Cash balance analysis
Cash and bank balance 648.92%39.91M----53.26%5.33M-----88.78%3.48M------31M56.84%149M------95M
Cash and cash equivalent balance 648.92%39.91M----53.26%5.33M-----88.78%3.48M------31M56.84%149M------95M
Currency Unit HKDHKDHKDHKDHKDHKDHKDHKDHKDHKD
Accounting Standards HKASHKASHKASHKASHKASHKASHKASHKASHKASHKAS
Audit Opinions --Unqualified Opinion--Unqualified Opinion--Unqualified Opinion--Unqualified Opinion--Unqualified Opinion
Auditor --Tianshi Hong Kong Certified Public Accountants Limited--Guofu Haohua (Hong Kong) Certified Public Accountants--Ernst & Young--Ernst & Young--Ernst & Young

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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