(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 | ---- | -755.99%-88.97M | ---- | -2.57%13.56M | ---- | 121.38%13.92M | ---- | -152.46%-65.12M | ---- | 1,408.75%124.13M |
Profit adjustment | ||||||||||
Interest (income) - adjustment | ---- | 36.78%-19.03M | ---- | -1,109.04%-30.09M | ---- | -358.38%-2.49M | ---- | 95.39%-543K | ---- | -70.04%-11.78M |
Dividend (income)- adjustment | ---- | ---- | ---- | ---- | ---- | ---- | ---- | ---- | ---- | -77.03%-393K |
Attributable subsidiary (profit) loss | ---- | -15.98%-4.97M | ---- | 46.14%-4.28M | ---- | -89.13%-7.95M | ---- | -617.61%-4.2M | ---- | -81.24%812K |
Impairment and provisions: | ---- | ---- | ---- | -124.16%-4.39M | ---- | -92.02%18.19M | ---- | 627.74%227.9M | ---- | 557.48%31.32M |
-Impairmen of inventory (reversal) | ---- | ---- | ---- | ---- | ---- | ---- | ---- | --161K | ---- | ---- |
-Impairment of trade receivables (reversal) | ---- | ---- | ---- | ---- | ---- | ---- | ---- | --216.3M | ---- | ---- |
-Impairment of goodwill | ---- | ---- | ---- | ---- | ---- | ---- | ---- | ---- | ---- | --4.96M |
-Other impairments and provisions | ---- | ---- | ---- | -124.16%-4.39M | ---- | 59.03%18.19M | ---- | -56.60%11.44M | ---- | 453.29%26.35M |
Revaluation surplus: | ---- | 477.34%102.19M | ---- | 1,160.52%17.7M | ---- | -297.38%-1.67M | ---- | 91.39%-420K | ---- | -230.77%-4.88M |
-Other fair value changes | ---- | 477.34%102.19M | ---- | 1,160.52%17.7M | ---- | -297.38%-1.67M | ---- | 91.39%-420K | ---- | -230.77%-4.88M |
Asset sale loss (gain): | ---- | -521.43%-87K | ---- | -103.06%-14K | ---- | -73.00%458K | ---- | 169,500.00%1.7M | ---- | 100.57%1K |
-Loss (gain) from sale of subsidiary company | ---- | ---50K | ---- | ---- | ---- | -66.19%573K | ---- | --1.7M | ---- | ---- |
-Loss (gain) on sale of property, machinery and equipment | ---- | -164.29%-37K | ---- | 87.83%-14K | ---- | -11,600.00%-115K | ---- | 0.00%1K | ---- | 100.57%1K |
Depreciation and amortization: | ---- | -2.28%21.13M | ---- | -4.92%21.62M | ---- | -24.73%22.74M | ---- | 16.09%30.21M | ---- | 234.85%26.02M |
-Other depreciation and amortization | ---- | -30.56%25K | ---- | 0.00%36K | ---- | -97.22%36K | ---- | --1.3M | ---- | ---- |
Financial expense | ---- | 64.00%1.03M | ---- | -82.13%625K | ---- | -82.82%3.5M | ---- | -60.16%20.35M | ---- | 81.87%51.08M |
Special items | ---- | ---- | ---- | 54.43%-11.35M | ---- | ---24.91M | ---- | ---- | ---- | ---- |
Operating profit before the change of operating capital | ---- | 235.02%11.3M | ---- | -84.52%3.37M | ---- | -89.62%21.78M | ---- | -2.98%209.87M | ---- | 336.25%216.31M |
Change of operating capital | ||||||||||
Inventory (increase) decrease | ---- | 169.82%25.43M | ---- | -247.82%-36.42M | ---- | 814.77%24.64M | ---- | 46.43%-3.45M | ---- | -144.11%-6.43M |
Accounts receivable (increase)decrease | ---- | -36.56%163.9M | ---- | 43.13%258.36M | ---- | -89.87%180.51M | ---- | 1,863.96%1.78B | ---- | 118.50%90.73M |
Accounts payable increase (decrease) | ---- | -255.98%-30.94M | ---- | -346.20%-8.69M | ---- | 100.27%3.53M | ---- | -157.49%-1.3B | ---- | -2,622.16%-503.44M |
Derivative financial instruments (increase) decrease | ---- | 103.86%702K | ---- | -186.96%-18.17M | ---- | 5,364.23%20.9M | ---- | 19.96%-397K | ---- | 95.98%-496K |
Special items for working capital changes | ---- | -151.43%-251K | ---- | -71.69%488K | ---- | -94.74%1.72M | ---- | 106.56%32.8M | ---- | -2,708.23%-500.29M |
Cash from business operations | ---- | -14.48%170.14M | ---- | -21.40%198.94M | ---- | -65.06%253.08M | ---- | 202.94%724.34M | ---- | -60.71%-703.62M |
Other taxs | ---- | 24.97%-6.77M | ---- | -50.10%-9.02M | ---- | 30.92%-6.01M | ---- | -1,947.76%-8.7M | ---- | -38.89%-425K |
Special items of business | 256.05%56.38M | -46.30%-771K | -88.76%15.84M | 25.25%-527K | 423.79%140.86M | 89.49%-705K | -94.74%26.89M | 48.69%-6.71M | -2.75%511.47M | 16.79%-13.08M |
Net cash from operations | 256.05%56.38M | -14.14%162.6M | -88.76%15.84M | -23.13%189.38M | 423.79%140.86M | -65.25%246.37M | -94.74%26.89M | 198.86%708.93M | -2.75%511.47M | -58.01%-717.12M |
Cash flow from investment activities | ||||||||||
Interest received - investment | 28.24%4.82M | 613.09%8.5M | 3,008.26%3.76M | 973.87%1.19M | 146.94%121K | -79.56%111K | -87.59%49K | -95.39%543K | -94.07%395K | 70.04%11.78M |
Dividend received - investment | ---- | ---- | ---- | ---- | ---- | ---- | ---- | ---- | ---- | 5,744.59%12.98M |
Loan receivable (increase) decrease | ---- | ---- | ---- | ---- | ---- | ---- | ---- | ---- | ---- | ---20M |
Decrease in deposits (increase) | -116.42%-7.01M | 64.45%43.55M | -17.14%42.71M | 129.86%26.49M | 384.73%51.54M | -1,548.78%-88.71M | 34.88%-18.1M | -89.14%6.12M | -145.81%-27.8M | 355.45%56.4M |
Sale of fixed assets | ---- | --51K | ---- | ---- | ---- | --627K | ---- | ---- | ---- | ---- |
Purchase of fixed assets | -36.98%-96.24M | -257.31%-203.58M | -41.49%-70.26M | -16.29%-56.98M | -138.43%-49.66M | -154.56%-49M | -592.16%-20.83M | -1,149.81%-19.25M | -41.14%-3.01M | 59.87%-1.54M |
Purchase of intangible assets | ---500K | ---- | ---- | ---- | ---- | ---- | ---- | ---50.55M | ---44.37M | ---- |
Sale of subsidiaries | ---- | --1.15M | ---- | ---- | ---- | -100.03%-3K | ---- | --10.14M | ---- | ---- |
Acquisition of subsidiaries | ---30.22M | ---- | ---- | ---118K | ---- | ---- | ---- | -99.48%10K | ---- | --1.93M |
Recovery of cash from investments | ---- | ---- | ---- | ---- | ---- | ---- | ---- | -99.97%12K | ---- | 149.01%37.06M |
Cash on investment | ---- | ---- | ---- | 96.86%-980K | ---- | 77.14%-31.2M | ---- | ---136.5M | ---- | ---- |
Other items in the investment business | ---- | ---- | ---- | ---- | ---- | 2,645.79%74.96M | ---- | --2.73M | ---- | ---- |
Net cash from investment operations | -442.85%-129.16M | -394.55%-150.33M | -1,288.41%-23.79M | 67.39%-30.4M | 105.15%2M | 50.08%-93.21M | 48.01%-38.88M | -289.39%-186.73M | -176.95%-74.78M | 277.66%98.6M |
Net cash before financing | -814.67%-72.77M | -92.28%12.27M | -105.57%-7.96M | 3.81%158.99M | 1,291.94%142.87M | -70.67%153.16M | -102.74%-11.99M | 184.43%522.19M | -29.92%436.69M | -21.44%-618.52M |
Cash flow from financing activities | ||||||||||
New borrowing | 90.78%104.27M | --159.92M | --54.65M | ---- | ---- | -98.91%20.41M | -98.83%20.41M | -75.97%1.88B | -65.71%1.74B | 97.55%7.82B |
Refund | ---- | ---- | ---- | ---- | ---- | 93.84%-160.58M | 99.16%-20.11M | 62.80%-2.61B | 52.64%-2.41B | -77.64%-7B |
Interest paid - financing | -1,231.38%-4.54M | -2,510.20%-2.56M | -595.92%-341K | 96.49%-98K | 89.35%-49K | 79.52%-2.79M | 92.71%-460K | 64.11%-13.64M | 59.64%-6.31M | -207.18%-38.01M |
Absorb investment income | ---- | ---- | ---- | --80K | --80K | ---- | ---- | ---- | ---- | ---- |
Issuance expenses and redemption of securities expenses | ---- | ---- | ---- | ---- | ---- | ---- | ---- | 44.21%-130K | ---130K | 64.15%-233K |
Net cash from financing operations | 85.94%98.33M | 5,631.76%154.5M | 3,988.53%52.88M | 98.08%-2.79M | -7.26%-1.36M | 80.39%-145.67M | 99.81%-1.27M | -195.87%-742.66M | -2,730.24%-673.88M | 31,882.45%774.62M |
Effect of rate | 53.85%-1.03M | 107.02%1.85M | 84.70%-2.22M | -506.53%-26.38M | -1,286.67%-14.51M | -1.14%6.49M | 185.82%1.22M | 381.88%6.57M | -208.86%-1.43M | 39.55%-2.33M |
Net Cash | -43.10%25.56M | 6.77%166.77M | -68.25%44.93M | 1,985.65%156.19M | 1,167.65%141.51M | 103.40%7.49M | 94.41%-13.25M | -241.24%-220.47M | -139.58%-237.19M | 130.79%156.09M |
Begining period cash | 58.56%456.59M | 82.08%287.96M | 82.08%287.96M | 9.70%158.15M | 9.70%158.15M | -59.74%144.17M | -59.74%144.17M | 75.26%358.08M | 75.26%358.08M | -71.43%204.31M |
Cash at the end | 45.50%481.12M | 58.56%456.59M | 15.97%330.67M | 82.08%287.96M | 115.79%285.15M | 9.70%158.15M | 10.62%132.14M | -59.74%144.17M | -85.16%119.46M | 75.26%358.08M |
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 | -- | Hong Kong Lixin Dehao Certified Public Accountants Limited | -- | Hong Kong Lixin Dehao Certified Public Accountants Limited | -- | Hong Kong Lixin Dehao Certified Public Accountants Limited | -- | Hong Kong Lixin Dehao Certified Public Accountants Limited | -- | Deloitte Guan Huang Chen Fang Certified Public Accountants |
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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