(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 | (Q6)Jun 30, 2019 | (FY)Dec 31, 2018 | |
---|---|---|---|---|---|---|---|---|---|---|
Cash flow from operating activities | ||||||||||
Earning before tax | ---- | 377.19%209.4M | ---- | 74.75%-75.54M | ---- | -104.54%-299.2M | ---- | 35.68%-146.28M | ---- | -102.73%-227.42M |
Profit adjustment | ||||||||||
Interest (income) - adjustment | ---- | -24.27%-128K | ---- | -164.10%-103K | ---- | 98.60%-39K | ---- | -223.29%-2.79M | ---- | 51.05%-863K |
Attributable subsidiary (profit) loss | ---- | ---- | ---- | -97.85%323K | ---- | 9.40%15.05M | ---- | 3,464.51%13.76M | ---- | -75.27%386K |
Impairment and provisions: | ---- | -1,378.00%-317.83M | ---- | -89.08%24.87M | ---- | 592.69%227.72M | ---- | -73.90%32.88M | ---- | 172.27%125.98M |
-Impairment of property, plant and equipment (reversal) | ---- | ---- | ---- | -59.52%1.19M | ---- | -71.75%2.93M | ---- | -15.13%10.38M | ---- | 16.35%12.23M |
-Impairment of trade receivables (reversal) | ---- | ---- | ---- | ---- | ---- | ---- | ---- | 246.01%910K | ---- | --263K |
-Impairment of goodwill | ---- | ---- | ---- | ---- | ---- | ---- | ---- | -83.15%360K | ---- | --2.14M |
-Other impairments and provisions | ---- | -1,442.06%-317.83M | ---- | -89.46%23.68M | ---- | 958.98%224.79M | ---- | -80.94%21.23M | ---- | 222.65%111.35M |
Revaluation surplus: | ---- | 207.03%2.3M | ---- | -115.98%-2.15M | ---- | ---995K | ---- | ---- | ---- | ---- |
-Derivative financial instruments fair value (increase) | ---- | ---- | ---- | -115.98%-2.15M | ---- | ---995K | ---- | ---- | ---- | ---- |
-Other fair value changes | ---- | --2.3M | ---- | ---- | ---- | ---- | ---- | ---- | ---- | ---- |
Asset sale loss (gain): | ---- | 93.26%-186K | ---- | -1,239.32%-2.76M | ---- | 90.67%-206K | ---- | -1,107.76%-2.21M | ---- | 115.22%219K |
-Loss (gain) from sale of subsidiary company | ---- | ---- | ---- | ---1.43M | ---- | ---- | ---- | -761.06%-2.99M | ---- | --452K |
-Loss (gain) on sale of property, machinery and equipment | ---- | ---- | ---- | -32,750.00%-1.31M | ---- | -100.51%-4K | ---- | 435.19%781K | ---- | -10.95%-233K |
-Loss (gain) from selling other assets | ---- | -994.12%-186K | ---- | 91.58%-17K | ---- | ---202K | ---- | ---- | ---- | ---- |
Depreciation and amortization: | ---- | 23.86%5.59M | ---- | 1.69%4.51M | ---- | -3.18%4.44M | ---- | 30.70%4.59M | ---- | -16.54%3.51M |
-Amortization of intangible assets | ---- | ---- | ---- | -26.42%39K | ---- | -18.46%53K | ---- | -54.55%65K | ---- | -2.05%143K |
-Other depreciation and amortization | ---- | ---- | ---- | ---- | ---- | ---- | ---- | ---- | ---- | 3.17%65K |
Financial expense | ---- | -0.87%51.19M | ---- | 12.41%51.63M | ---- | -9.87%45.94M | ---- | -5.62%50.97M | ---- | -6.86%54M |
Special items | ---- | --1.34M | ---- | ---- | ---- | ---- | ---- | ---- | ---- | ---- |
Operating profit before the change of operating capital | ---- | -6,256.31%-48.33M | ---- | 110.77%785K | ---- | 85.15%-7.29M | ---- | -11.09%-49.09M | ---- | -723.60%-44.19M |
Change of operating capital | ||||||||||
Inventory (increase) decrease | ---- | 104.05%26K | ---- | 93.76%-642K | ---- | -3,361.62%-10.28M | ---- | -128.31%-297K | ---- | --1.05M |
Accounts receivable (increase)decrease | ---- | -121.57%-14.67M | ---- | 459.67%68.02M | ---- | 67.80%-18.91M | ---- | -535.89%-58.73M | ---- | -166.62%-9.24M |
Accounts payable increase (decrease) | ---- | 222.39%5.76M | ---- | -691.92%-4.7M | ---- | -102.67%-594K | ---- | 252.72%22.27M | ---- | 1,064.76%6.31M |
prepayments (increase)decrease | ---- | 134.22%26.43M | ---- | -21.86%-77.23M | ---- | -220.13%-63.37M | ---- | 177.30%52.75M | ---- | -145.77%-68.24M |
Special items for working capital changes | ---- | ---- | ---- | 48.37%-2.14M | ---- | ---4.15M | ---- | ---- | ---- | ---- |
Cash from business operations | 72.76%-20.83M | -93.51%-30.79M | -1,662.28%-76.46M | 84.79%-15.91M | 116.49%4.89M | -216.03%-104.6M | -195.67%-29.68M | 71.04%-33.1M | 131.94%31.03M | -172.28%-114.3M |
Other taxs | ---- | -29.27%-212K | ---- | 89.16%-164K | 90.58%-142K | 5.02%-1.51M | -3.50%-1.51M | -12.18%-1.59M | -22.95%-1.46M | 42.53%-1.42M |
Interest paid - operating | 49.90%-263K | -116.31%-716K | 77.72%-525K | -43.29%-331K | -1,879.83%-2.36M | -402.17%-231K | ---119K | ---46K | ---- | ---- |
Net cash from operations | 72.60%-21.09M | -93.33%-31.72M | -3,312.98%-76.98M | 84.57%-16.41M | 107.65%2.4M | -206.14%-106.34M | -205.88%-31.31M | 69.98%-34.74M | 130.07%29.57M | -174.34%-115.72M |
Cash flow from investment activities | ||||||||||
Interest received - investment | -63.04%34K | 24.27%128K | 338.10%92K | 164.10%103K | 0.00%21K | -98.60%39K | -99.23%21K | 223.29%2.79M | 222.89%2.72M | -51.05%863K |
Sale of fixed assets | ---- | ---- | ---- | --6.5M | ---- | ---- | ---- | --511K | --555K | ---- |
Purchase of fixed assets | 67.75%-4.67M | -522.62%-44.62M | ---14.47M | -671.37%-7.17M | ---- | 62.65%-929K | -141.72%-365K | 32.53%-2.49M | 91.93%-151K | -264.95%-3.69M |
Selling intangible assets | ---- | ---- | ---- | ---- | ---- | ---- | --600K | ---- | ---- | ---- |
Purchase of intangible assets | ---- | ---- | ---476K | -18.39%-206K | ---- | 8.42%-174K | 13.33%-78K | 38.31%-190K | ---90K | 33.19%-308K |
Sale of subsidiaries | ---- | ---- | ---- | --25.74M | --25.25M | ---- | ---- | 846.02%3.1M | ---- | ---415K |
Acquisition of subsidiaries | ---- | ---- | ---- | -200.12%-804K | -200.25%-805K | 532.28%803K | --803K | 100.23%127K | ---- | -821.30%-55.28M |
Recovery of cash from investments | ---- | ---- | ---- | --4.38M | --4.38M | ---- | ---- | ---- | ---- | --4.67M |
Cash on investment | ---- | -283.93%-13.98M | 91.49%-310K | -151.97%-3.64M | -151.97%-3.64M | 77.27%-1.45M | -153.95%-1.45M | -11.74%-6.36M | 90.76%-569K | 94.07%-5.69M |
Net cash from investment operations | 69.45%-4.63M | -334.79%-58.47M | -160.18%-15.16M | 1,559.67%24.9M | 5,530.60%25.2M | 32.06%-1.71M | -118.81%-464K | 95.80%-2.51M | 197.97%2.47M | 40.46%-59.85M |
Net cash before financing | 72.08%-25.72M | -1,161.80%-90.19M | -433.94%-92.15M | 107.86%8.49M | 186.84%27.59M | -190.08%-108.05M | -199.18%-31.78M | 78.78%-37.25M | 131.77%32.04M | -418.33%-175.57M |
Cash flow from financing activities | ||||||||||
New borrowing | --990K | -87.81%3.22M | ---- | --26.41M | 42.48%4.42M | ---- | --3.1M | ---- | ---- | ---- |
Refund | 99.10%-108K | -146.67%-15.54M | ---12M | 72.28%-6.3M | ---- | -110.89%-22.73M | ---- | ---10.78M | ---- | ---- |
Issuing shares | ---- | --98.94M | --98.94M | ---- | ---- | --50M | ---- | ---- | ---- | ---- |
Interest paid - financing | ---- | ---- | ---- | ---2.03M | ---- | ---- | ---- | ---- | ---- | ---- |
Issuance expenses and redemption of securities expenses | ---- | ---632K | ---632K | ---- | ---- | ---- | ---- | ---- | ---- | ---- |
Net cash from financing operations | -99.75%217K | 423.73%83.06M | 2,392.76%85.35M | -37.20%15.86M | 63.59%3.42M | 322.40%25.25M | --2.09M | ---11.36M | ---- | ---- |
Effect of rate | -149.70%-2.18M | 55.08%1.92M | 869.03%4.38M | 77.91%1.24M | 113.25%452K | 296.34%697K | -476.18%-3.41M | 92.82%-355K | 84.71%-592K | -140.77%-4.95M |
Net Cash | -275.38%-25.51M | -129.26%-7.13M | -121.91%-6.8M | 129.42%24.35M | 204.50%31.02M | -70.35%-82.79M | -192.65%-29.68M | 72.32%-48.6M | 131.77%32.04M | -418.33%-175.57M |
Begining period cash | -3.87%79.76M | 43.11%84.97M | 44.60%82.98M | -57.43%59.37M | -58.86%57.38M | -25.98%139.48M | -25.98%139.48M | -48.93%188.44M | -48.93%188.44M | 22.30%368.95M |
Cash at the end | -35.35%52.08M | -6.12%79.76M | -9.33%80.56M | 48.07%84.97M | -16.48%88.85M | -58.86%57.38M | -51.62%106.39M | -25.98%139.48M | -16.79%219.88M | -48.93%188.44M |
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 | -- | Unqualified Opinion |
Auditor | -- | Huarong (Hong Kong) Certified Public Accountants Limited | -- | 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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