(Q6)Dec 31, 2023 | (FY)Jun 30, 2023 | (Q6)Dec 31, 2022 | (FY)Jun 30, 2022 | (Q6)Jun 30, 2021 | (FY)Dec 31, 2020 | (Q6)Jun 30, 2020 | (FY)Dec 31, 2019 | (Q6)Jun 30, 2019 | (FY)Dec 31, 2018 | |
---|---|---|---|---|---|---|---|---|---|---|
Cash flow from operating activities | ||||||||||
Earning before tax | ---- | -250.86%-5.7M | ---- | --3.78M | ---- | -82.22%1.61M | ---- | 117.10%9.06M | ---- | -156.92%-53.01M |
Profit adjustment | ||||||||||
Interest (income) - adjustment | ---- | -8.57%-38K | ---- | ---35K | ---- | 86.53%-26K | ---- | -13.53%-193K | ---- | -31.78%-170K |
Impairment and provisions: | ---- | -13.03%3.48M | ---- | --4M | ---- | 122.26%5.07M | ---- | 145.45%2.28M | ---- | -222.82%-5.02M |
-Impairmen of inventory (reversal) | ---- | ---- | ---- | ---- | ---- | --3.49M | ---- | ---- | ---- | -2,909.40%-4.48M |
-Impairment of trade receivables (reversal) | ---- | 215.13%3.48M | ---- | ---3.02M | ---- | -30.59%1.58M | ---- | --2.28M | ---- | ---- |
-Other impairments and provisions | ---- | ---- | ---- | --7.02M | ---- | ---- | ---- | ---- | ---- | -112.67%-537K |
Asset sale loss (gain): | ---- | ---- | ---- | ---39K | ---- | 148.00%36K | ---- | -131.51%-75K | ---- | --238K |
-Loss (gain) from sale of subsidiary company | ---- | ---- | ---- | ---- | ---- | ---- | ---- | ---67K | ---- | ---- |
-Loss (gain) on sale of property, machinery and equipment | ---- | ---- | ---- | ---39K | ---- | 550.00%36K | ---- | -103.36%-8K | ---- | --238K |
Depreciation and amortization: | ---- | -13.19%14.06M | ---- | --16.2M | ---- | 19.54%6.38M | ---- | 22.77%5.33M | ---- | -4.44%4.34M |
-Other depreciation and amortization | ---- | ---- | ---- | ---- | ---- | ---- | ---- | ---- | ---- | 2.84%725K |
Financial expense | ---- | -18.35%17.11M | ---- | --20.96M | ---- | 31.72%7.92M | ---- | -0.84%6.01M | ---- | 23.50%6.06M |
Special items | ---- | ---- | ---- | --1.34M | ---- | ---- | ---- | ---- | ---- | --38.42M |
Operating profit before the change of operating capital | ---- | -37.41%28.92M | ---- | --46.2M | ---- | -6.41%20.98M | ---- | 345.36%22.42M | ---- | -26.57%-9.14M |
Change of operating capital | ||||||||||
Inventory (increase) decrease | ---- | 382.60%22.77M | ---- | ---8.06M | ---- | -51.18%-16.93M | ---- | -1,863.94%-11.2M | ---- | -95.72%635K |
Accounts receivable (increase)decrease | ---- | 320.31%7.87M | ---- | ---3.57M | ---- | 329.05%16.91M | ---- | -1,732.26%-7.38M | ---- | -119.78%-403K |
Accounts payable increase (decrease) | ---- | 185.87%17.52M | ---- | --6.13M | ---- | -199.57%-20.52M | ---- | 1,973.44%20.61M | ---- | -78.84%994K |
prepayments (increase)decrease | ---- | 16.83%-11.37M | ---- | ---13.67M | ---- | 123.94%2.01M | ---- | -65.47%-8.41M | ---- | 4.33%-5.08M |
Special items for working capital changes | ---- | -175.50%-10.59M | ---- | --14.03M | ---- | -86.57%-1.86M | ---- | -115.99%-998K | ---- | --6.24M |
Adjustment items for working capital changes | ---- | ---- | ---- | ---32.15M | ---- | ---- | ---- | ---- | ---- | ---- |
Cash from business operations | ---- | 518.60%55.13M | ---- | --8.91M | ---- | -96.06%592K | ---- | 322.64%15.04M | ---- | -174.76%-6.75M |
Other taxs | ---- | -54.78%-6.2M | ---- | ---4.01M | ---- | -363.91%-617K | ---- | 2.21%-133K | ---- | -29.52%-136K |
Interest paid - operating | ---- | ---- | ---- | ---128K | ---- | 38.41%-388K | ---- | -156.10%-630K | ---- | ---246K |
Special items of business | 107.86%24.67M | ---- | 354.53%11.87M | ---- | -118.65%-4.66M | ---- | 311.79%25M | ---- | 596.40%6.07M | ---- |
Net cash from operations | 107.86%24.67M | 923.88%48.93M | 354.53%11.87M | --4.78M | -118.65%-4.66M | -102.89%-413K | 311.79%25M | 300.03%14.27M | 596.40%6.07M | -179.92%-7.14M |
Cash flow from investment activities | ||||||||||
Interest received - investment | 50.00%3K | 8.57%38K | --2K | --35K | ---- | -86.53%26K | -90.41%14K | 13.53%193K | -3.31%146K | 31.78%170K |
Sale of fixed assets | ---- | ---- | ---- | --101K | ---- | ---- | ---- | -96.51%13K | ---- | --372K |
Purchase of fixed assets | -1,022.97%-24.25M | -67.85%-28.18M | -908.88%-2.16M | ---16.79M | 94.22%-214K | 3.12%-12.55M | -57.98%-3.7M | -97.36%-12.95M | 25.49%-2.34M | 20.68%-6.56M |
Sale of subsidiaries | ---- | ---- | ---- | ---- | ---- | ---- | ---- | ---22K | ---22K | ---- |
Recovery of cash from investments | ---- | ---- | ---- | ---- | ---- | ---- | ---- | ---- | ---- | 148.31%3.52M |
Net cash from investment operations | -1,023.88%-24.24M | -68.99%-28.14M | -907.94%-2.16M | ---16.65M | 94.19%-214K | 1.93%-12.52M | -66.19%-3.69M | -410.76%-12.77M | -181.12%-2.22M | 75.37%-2.5M |
Net cash before financing | -95.64%423K | 275.11%20.79M | 299.12%9.71M | ---11.87M | -122.88%-4.88M | -960.68%-12.94M | 453.18%21.31M | 115.60%1.5M | 291.50%3.85M | -687.17%-9.64M |
Cash flow from financing activities | ||||||||||
New borrowing | ---- | -98.08%1.56M | ---- | --80.98M | ---- | 14.41%70.61M | 48.69%15.58M | -10.69%61.72M | -35.09%10.48M | 8.27%69.1M |
Refund | ---- | 69.56%-19.46M | ---- | ---63.91M | ---- | 9.80%-53.92M | -74.24%-19.54M | -5.64%-59.78M | -91.74%-11.21M | -2.87%-56.59M |
Interest paid - financing | ---- | 19.62%-3.56M | ---- | ---4.42M | ---- | -83.71%-5.15M | 30.34%-1.43M | 25.58%-2.81M | -37.57%-2.05M | -7.81%-3.77M |
Other items of the financing business | -308.71%-1.41M | ---- | 157.41%677K | ---- | --263K | ---- | ---- | ---- | ---- | ---- |
Net cash from financing operations | -308.71%-1.41M | -269.60%-21.46M | 157.41%677K | --12.65M | 104.88%263K | 1,428.80%11.53M | -93.53%-5.39M | -109.92%-868K | -131.60%-2.78M | 4,304.81%8.75M |
Effect of rate | 171.07%113K | -141.94%-544K | -104.83%-159K | --1.3M | 275.68%3.29M | 507.17%1.44M | -31,350.00%-1.88M | 159.85%237K | -99.24%6K | -150.13%-396K |
Net Cash | -109.53%-990K | -185.46%-664K | 325.15%10.39M | --777K | -128.96%-4.61M | -320.79%-1.4M | 1,388.60%15.93M | 171.43%635K | -84.25%1.07M | 37.92%-889K |
Begining period cash | -16.06%6.31M | 38.08%7.52M | 38.08%7.52M | --5.45M | 0.68%5.45M | 19.22%5.41M | 19.22%5.41M | -22.07%4.54M | -22.07%4.54M | -9.93%5.82M |
Cash at the end | -69.38%5.44M | -16.06%6.31M | 330.02%17.75M | --7.52M | -78.79%4.13M | 0.68%5.45M | 246.73%19.46M | 19.22%5.41M | -58.14%5.61M | -22.07%4.54M |
Cash balance analysis | ||||||||||
Cash and bank balance | ---- | ---- | ---- | ---- | ---- | ---- | --19.46M | ---- | ---- | ---- |
Cash and cash equivalent balance | ---- | ---- | ---- | ---- | ---- | ---- | --19.46M | ---- | ---- | ---- |
Currency Unit | HKD | HKD | HKD | HKD | HKD | HKD | HKD | HKD | HKD | HKD |
Accounting Standards | HKAS | HKAS | HKAS | HKAS | HKAS | HKAS | HKAS | HKAS | HKAS | HKAS |
Auditor | -- | Zhongzheng Tianheng Certified Public Accountants Co., Ltd. | -- | Zhonghui Anda Certified Public Accountants Co., Ltd. | -- | -- | -- | -- | -- | Hang Kin Certified Public Accountants Limited |
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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