(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 | ---- | 7.58%-143.63M | ---- | -95.58%-155.41M | ---- | 68.95%-79.46M | ---- | -246.22%-255.9M | ---- | 69.06%-73.91M |
Profit adjustment | ||||||||||
Dividend (income)- adjustment | ---- | 62.01%-487K | ---- | 46.02%-1.28M | ---- | 7.48%-2.38M | ---- | 68.35%-2.57M | ---- | 45.12%-8.11M |
Impairment and provisions: | ---- | 240.14%47.53M | ---- | 141.91%13.97M | ---- | -86.56%5.78M | ---- | 218.75%42.96M | ---- | 64.62%13.48M |
-Impairment of property, plant and equipment (reversal) | ---- | 350.06%39.94M | ---- | 63,292.86%8.88M | ---- | 180.00%14K | ---- | -88.10%5K | ---- | 82.61%42K |
-Impairment of goodwill | ---- | ---- | ---- | ---- | ---- | ---- | ---- | 498.06%38.6M | ---- | --6.45M |
-Other impairments and provisions | ---- | 48.78%7.59M | ---- | -11.52%5.1M | ---- | 32.16%5.76M | ---- | -37.56%4.36M | ---- | --6.98M |
Revaluation surplus: | ---- | -69.37%15.9M | ---- | 216.90%51.92M | ---- | -77.95%16.38M | ---- | 1,081.06%74.29M | ---- | -107.73%-7.57M |
-Fair value of investment properties (increase) | ---- | ---- | ---- | 8,500.00%16.8M | ---- | -100.83%-200K | ---- | 214.29%24M | ---- | 57.14%-21M |
-Other fair value changes | ---- | -54.72%15.9M | ---- | 111.77%35.12M | ---- | -67.02%16.58M | ---- | 274.49%50.29M | ---- | -90.86%13.43M |
Asset sale loss (gain): | ---- | 91.27%-227K | ---- | ---2.6M | ---- | ---- | ---- | ---- | ---- | ---8.56M |
-Loss (gain) from sale of subsidiary company | ---- | 92.15%-204K | ---- | ---2.6M | ---- | ---- | ---- | ---- | ---- | ---8.56M |
-Loss (gain) on sale of property, machinery and equipment | ---- | ---23K | ---- | ---- | ---- | ---- | ---- | ---- | ---- | ---- |
Depreciation and amortization: | ---- | -7.92%5.74M | ---- | 1.70%6.23M | ---- | -5.90%6.12M | ---- | -24.94%6.51M | ---- | 144.98%8.67M |
-Amortization of intangible assets | ---- | -36.18%1.02M | ---- | -1.24%1.59M | ---- | -6.77%1.61M | ---- | 1.35%1.73M | ---- | 23.71%1.71M |
Financial expense | ---- | 27.14%15.06M | ---- | 20.08%11.85M | ---- | -28.13%9.87M | ---- | -32.96%13.73M | ---- | 13.49%20.48M |
Special items | ---- | ---- | ---- | --2.99M | ---- | ---- | ---- | ---289K | ---- | ---- |
Operating profit before the change of operating capital | ---- | 16.89%-60.12M | ---- | -65.58%-72.34M | ---- | 63.97%-43.69M | ---- | -118.40%-121.27M | ---- | 55.87%-55.53M |
Change of operating capital | ||||||||||
Inventory (increase) decrease | ---- | 196.76%9.17M | ---- | 268.30%3.09M | ---- | 17.51%839K | ---- | 140.40%714K | ---- | 113.87%297K |
Accounts receivable (increase)decrease | ---- | -114.23%-3.15M | ---- | -83.70%22.12M | ---- | 246.73%135.65M | ---- | -263.51%-92.45M | ---- | 496.40%56.54M |
Accounts payable increase (decrease) | ---- | 175.57%24.18M | ---- | 68.30%-32M | ---- | -197.06%-100.95M | ---- | 216.09%104.01M | ---- | -180.52%-89.59M |
prepayments (increase)decrease | ---- | -23.10%7.16M | ---- | -59.70%9.32M | ---- | 372.24%23.12M | ---- | 131.63%4.9M | ---- | -287.38%-15.48M |
Financial assets at fair value (increase)decrease | ---- | 0.03%68.06M | ---- | 130.14%68.04M | ---- | -73.30%29.56M | ---- | 3,106.98%110.71M | ---- | -92.66%3.45M |
Derivative financial instruments (increase) decrease | ---- | ---- | ---- | ---- | ---- | 974.47%505K | ---- | 11.90%47K | ---- | -51.72%42K |
Special items for working capital changes | ---- | -41.86%30.92M | ---- | 302.34%53.19M | ---- | 66.00%13.22M | ---- | -95.68%7.96M | ---- | 285.69%184.2M |
Cash from business operations | ---- | 48.29%76.23M | ---- | -11.76%51.41M | ---- | 298.58%58.26M | ---- | -82.59%14.62M | ---- | 212.21%83.94M |
Hong Kong profits tax paid | ---- | 164.77%125K | ---- | 98.56%-193K | ---- | -15,550.57%-13.44M | ---- | --87K | ---- | ---- |
Other taxs | ---- | -643.75%-119K | ---- | 97.41%-16K | ---- | 2.53%-617K | ---- | 20.38%-633K | ---- | -22.50%-795K |
Interest paid - operating | ---- | -28.64%-15.02M | ---- | -22.92%-11.68M | ---- | 29.00%-9.5M | ---- | 31.31%-13.38M | ---- | -8.26%-19.48M |
Special items of business | -199.00%-28.49M | ---- | 13,158.99%28.77M | ---- | 100.16%217K | ---- | -622.66%-137.83M | ---- | 3.03%26.37M | ---- |
Net cash from operations | -199.00%-28.49M | 54.89%61.22M | 13,158.99%28.77M | 13.89%39.52M | 100.16%217K | 4,907.79%34.7M | -622.66%-137.83M | -98.91%693K | 3.03%26.37M | 168.13%63.67M |
Cash flow from investment activities | ||||||||||
Dividend received - investment | -72.41%16K | -62.01%487K | -36.26%58K | -46.02%1.28M | 16.67%91K | -7.48%2.38M | 420.00%78K | -68.35%2.57M | -99.75%15K | -45.12%8.11M |
Sale of fixed assets | ---- | --80K | ---- | ---- | ---- | ---- | ---- | ---- | ---- | ---- |
Purchase of fixed assets | 97.06%-4K | -156.05%-1.78M | 62.94%-136K | 82.99%-694K | 85.47%-367K | -303.46%-4.08M | -266.47%-2.53M | -58.46%-1.01M | ---689K | 90.29%-638K |
Purchase of intangible assets | 365.02%591K | -154.04%-762K | -115.45%-223K | 349.12%1.41M | 162.77%1.44M | -119.26%-566K | -201.73%-2.3M | 239.04%2.94M | 248.29%2.26M | -121.40%-2.11M |
Sale of subsidiaries | ---- | ---- | ---- | ---98K | ---- | ---- | ---- | ---- | ---- | ---397K |
Acquisition of subsidiaries | ---- | --38K | --38K | ---- | ---- | ---- | ---- | ---- | ---- | ---- |
Net cash from investment operations | 329.28%603K | -201.79%-1.93M | -122.54%-263K | 183.70%1.9M | 124.59%1.17M | -150.51%-2.27M | -399.24%-4.75M | -9.43%4.49M | -65.07%1.59M | 113.07%4.96M |
Net cash before financing | -197.80%-27.88M | 43.12%59.29M | 1,959.90%28.51M | 27.72%41.42M | 100.97%1.38M | 525.29%32.43M | -609.98%-142.58M | -92.44%5.19M | -7.23%27.96M | 152.23%68.63M |
Cash flow from financing activities | ||||||||||
New borrowing | --20.38M | -64.96%23.3M | ---- | 52.99%66.5M | ---- | -99.39%43.47M | 14.09%6.36B | -13.51%7.13B | 5.66%5.58B | -38.41%8.24B |
Refund | ---- | 33.75%-82.63M | -9.64%-41.61M | -82.10%-124.72M | 99.39%-37.95M | 99.04%-68.49M | -10.73%-6.21B | 13.78%-7.15B | -5.62%-5.61B | 37.99%-8.3B |
Issuing shares | ---- | ---- | ---- | ---- | ---- | ---- | ---- | --50M | --50M | ---- |
Interest paid - financing | ---- | ---- | ---- | ---- | ---- | ---- | ---- | 50.20%-510K | ---- | ---1.02M |
Other items of the financing business | ---- | 74.05%-838K | ---- | 19.07%-3.23M | 10.26%-1.56M | -15.28%-3.99M | 1.48%-1.74M | 31.67%-3.46M | -78.42%-1.76M | ---5.07M |
Net cash from financing operations | 147.85%20.24M | 2.08%-60.17M | -7.06%-42.3M | -111.80%-61.45M | -126.56%-39.51M | -245.36%-29.01M | 878.73%148.75M | 131.94%19.96M | 144.82%15.2M | -3,252.41%-62.49M |
Effect of rate | 466.18%249K | 96.57%-16K | 98.37%-68K | -169.91%-467K | -1,112.11%-4.18M | -84.91%668K | -56.62%413K | 349.80%4.43M | 4,910.53%952K | 135.72%984K |
Net Cash | 44.55%-7.65M | 95.59%-884K | 63.83%-13.79M | -685.15%-20.02M | -717.64%-38.12M | -86.39%3.42M | -85.70%6.17M | 309.41%25.15M | 1,243.78%43.16M | 104.61%6.14M |
Begining period cash | -1.70%52.03M | -27.91%52.93M | -27.91%52.93M | 5.90%73.42M | 5.90%73.42M | 74.38%69.33M | 74.38%69.33M | 21.84%39.76M | 21.84%39.76M | -80.65%32.63M |
Cash at the end | 14.23%44.64M | -1.70%52.03M | 25.56%39.08M | -27.91%52.93M | -59.01%31.12M | 5.90%73.42M | -9.48%75.92M | 74.38%69.33M | 190.40%83.87M | 21.84%39.76M |
Cash balance analysis | ||||||||||
Cash and bank balance | ---- | ---- | ---- | ---- | ---- | ---- | --95.72M | ---- | ---- | ---- |
Cash and cash equivalent balance | ---- | ---- | ---- | ---- | ---- | ---- | --95.72M | ---- | ---- | ---- |
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 | -- | Ernst & Young | -- | Ernst & Young | -- | 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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