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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 | ---- | 77.45%-52.71M | ---- | -26,217.91%-233.7M | ---- | -10.45%-888K | ---- | -103.01%-804K | ---- | 632.60%26.72M |
Profit adjustment | ||||||||||
Interest (income) - adjustment | ---- | 31.00%-69K | ---- | 15.97%-100K | ---- | 15.60%-119K | ---- | 99.21%-141K | ---- | 21.30%-17.78M |
Interest expense - adjustment | ---- | ---- | ---- | ---- | ---- | ---- | ---- | 23.02%1.77M | ---- | 518.88%1.44M |
Impairment and provisions: | ---- | -99.51%1.53M | ---- | 2,652.16%314.27M | ---- | 226.26%11.42M | ---- | 206.81%3.5M | ---- | -121.81%-3.28M |
-Impairmen of inventory (reversal) | ---- | ---- | ---- | 1,984.25%238M | ---- | 226.26%11.42M | ---- | --3.5M | ---- | ---- |
-Impairment of trade receivables (reversal) | ---- | 114.95%2.53M | ---- | ---16.93M | ---- | ---- | ---- | ---- | ---- | ---- |
-Other impairments and provisions | ---- | -101.07%-998K | ---- | --93.2M | ---- | ---- | ---- | ---- | ---- | ---3.28M |
Revaluation surplus: | ---- | ---- | ---- | ---- | ---- | ---- | ---- | ---- | ---- | -221.82%-2.3M |
-Fair value of investment properties (increase) | ---- | ---- | ---- | ---- | ---- | ---- | ---- | ---- | ---- | -53.33%-2.3M |
Asset sale loss (gain): | ---- | ---- | ---- | -53.50%-21.95M | ---- | -1,126.27%-14.3M | ---- | -38.93%1.39M | ---- | 123.23%2.28M |
-Loss (gain) from sale of subsidiary company | ---- | ---- | ---- | -53.50%-21.95M | ---- | ---14.3M | ---- | ---- | ---- | ---- |
-Loss (gain) on sale of property, machinery and equipment | ---- | ---- | ---- | ---- | ---- | ---- | ---- | -80.99%349K | ---- | 127.46%1.84M |
-Loss (gain) from selling other assets | ---- | ---- | ---- | ---- | ---- | ---- | ---- | 134.61%1.04M | ---- | -63.01%445K |
Depreciation and amortization: | ---- | -0.04%2.43M | ---- | -0.08%2.43M | ---- | -19.44%2.44M | ---- | 25.58%3.02M | ---- | 28.98%2.41M |
Financial expense | ---- | 26.47%43K | ---- | -93.31%34K | ---- | --508K | ---- | ---- | ---- | ---- |
Special items | ---- | ---- | ---- | -100.63%-7K | ---- | -94.00%1.11M | ---- | 268.82%18.5M | ---- | 38,484.62%5.02M |
Operating profit before the change of operating capital | ---- | -179.97%-48.77M | ---- | 35,771.76%60.98M | ---- | -99.38%170K | ---- | 87.80%27.25M | ---- | 153.29%14.51M |
Change of operating capital | ||||||||||
Inventory (increase) decrease | ---- | 131.02%50.68M | ---- | -16.60%-163.38M | ---- | -4.85%-140.12M | ---- | 13.84%-133.64M | ---- | -2,161.54%-155.11M |
Accounts receivable (increase)decrease | ---- | -99.26%975K | ---- | 80.05%131.99M | ---- | 66.66%73.31M | ---- | 119.02%43.99M | ---- | -1,919.13%-231.31M |
Accounts payable increase (decrease) | ---- | 92.97%-2.03M | ---- | -275.25%-28.85M | ---- | -27.69%16.46M | ---- | 173.11%22.77M | ---- | -1,077.06%-31.14M |
Cash from business operations | ---- | 15.34%857K | ---- | 101.48%743K | ---- | -26.58%-50.18M | ---- | 90.17%-39.64M | ---- | -1,207.25%-403.05M |
Special items of business | -312.26%-16.76M | ---- | -95.31%7.9M | -200.00%-6M | 2,502.55%168.52M | 119.20%6M | 90.68%-7.01M | -228.87%-31.25M | -62.14%-75.29M | --24.25M |
Net cash from operations | -312.26%-16.76M | 116.30%857K | -95.31%7.9M | 88.10%-5.26M | 2,502.55%168.52M | 37.68%-44.18M | 90.68%-7.01M | 81.29%-70.89M | -62.14%-75.29M | -1,132.93%-378.81M |
Cash flow from investment activities | ||||||||||
Interest received - investment | ---- | -31.00%69K | ---- | -15.97%100K | ---- | -97.34%119K | ---- | -83.21%4.47M | -99.84%28K | 70.39%26.62M |
Loan receivable (increase) decrease | ---- | 43.90%17.7M | ---- | 105.00%12.3M | ---- | -75.23%6M | ---- | -83.44%24.22M | 46.39%28.55M | 631.93%146.28M |
Sale of fixed assets | ---- | ---- | ---- | ---- | ---- | ---- | ---- | ---- | ---- | -99.22%157K |
Purchase of fixed assets | ---8K | ---- | ---- | 55.56%-4K | 44.44%-5K | 10.00%-9K | -50.00%-9K | 99.97%-10K | 99.88%-6K | -16.22%-33.13M |
Sale of subsidiaries | ---- | ---- | ---- | -100.13%-54K | ---- | --40.73M | --1.79M | ---- | ---- | 8.47%40M |
Recovery of cash from investments | ---- | ---- | ---- | ---- | ---- | ---- | ---- | 1,269.70%93.76M | 1,269.70%93.76M | 9.56%6.85M |
Net cash from investment operations | ---8K | 43.97%17.77M | ---- | -73.65%12.34M | -100.28%-5K | -61.74%46.84M | -98.54%1.79M | -34.45%122.43M | 213.64%122.32M | 1,360.52%186.77M |
Net cash before financing | -312.36%-16.77M | 162.89%18.63M | -95.31%7.9M | 165.95%7.09M | 3,322.60%168.51M | -94.83%2.66M | -111.12%-5.23M | 126.84%51.55M | 732.93%47.04M | -970.67%-192.04M |
Cash flow from financing activities | ||||||||||
New borrowing | ---- | ---- | ---- | ---- | ---- | -72.37%40.44M | -70.05%33.28M | 43.25%146.37M | 303.41%111.09M | --102.18M |
Refund | ---- | ---- | ---- | 87.20%-7.17M | 80.92%-7.17M | 71.77%-55.98M | 76.39%-37.55M | -620.08%-198.3M | ---159.08M | -83.20%-27.54M |
Issuing shares | ---- | ---- | ---- | ---- | ---- | --205K | ---- | ---- | ---- | ---- |
Interest paid - financing | 69.23%-8K | -26.47%-43K | 3.70%-26K | 93.58%-34K | 84.21%-27K | 77.07%-530K | 86.75%-171K | -165.02%-2.31M | -1,052.68%-1.29M | -182.20%-872K |
Net cash from financing operations | 0.00%-372K | 90.61%-743K | 95.07%-372K | 52.21%-7.91M | -57.56%-7.55M | 70.00%-16.56M | 90.37%-4.79M | -175.26%-55.19M | -281.76%-49.77M | 384.93%73.34M |
Effect of rate | ---- | ---- | ---- | ---- | ---- | ---- | 1,552.63%276K | -96.71%13K | -102.65%-19K | 126.78%395K |
Net Cash | -327.81%-17.14M | 2,259.78%17.88M | -95.33%7.52M | 94.04%-828K | 1,706.05%160.96M | -281.00%-13.9M | -267.11%-10.02M | 96.93%-3.65M | -113.68%-2.73M | -171.79%-118.7M |
Begining period cash | 1,089.10%19.53M | -33.52%1.64M | -33.52%1.64M | -84.91%2.47M | -84.91%2.47M | -18.17%16.37M | -18.17%16.37M | -85.54%20M | -85.54%20M | -24.61%138.3M |
Cash at the end | -73.96%2.39M | 1,089.10%19.53M | -94.39%9.17M | -33.52%1.64M | 2,369.07%163.43M | -84.91%2.47M | -61.63%6.62M | -18.17%16.37M | -89.15%17.25M | -85.54%20M |
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 |
Auditor | -- | Evergreen (Hong Kong) Certified Public Accountants Limited | -- | Evergreen (Hong Kong) Certified Public Accountants Limited | -- | Tianshi Hong Kong Certified Public Accountants Limited | -- | Tianshi Hong Kong Certified Public Accountants Limited | -- | Tianshi Hong Kong 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.