(FY)Mar 31, 2024 | (Q6)Sep 30, 2023 | (FY)Mar 31, 2023 | (Q6)Sep 30, 2022 | (FY)Mar 31, 2022 | (Q6)Sep 30, 2021 | (FY)Mar 31, 2021 | (Q6)Sep 30, 2020 | (FY)Mar 31, 2020 | (Q6)Sep 30, 2019 | |
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Cash flow from operating activities | ||||||||||
Earning before tax | 177.73%23.87M | ---- | 16.29%-30.71M | ---- | -5,823.40%-36.69M | ---- | 102.74%641K | ---- | 80.89%-23.42M | ---- |
Profit adjustment | ||||||||||
Interest (income) - adjustment | 90.00%-1K | ---- | -66.67%-10K | ---- | 98.26%-6K | ---- | 29.22%-344K | ---- | -594.29%-486K | ---- |
Attributable subsidiary (profit) loss | 105.21%15K | ---- | -104.85%-288K | ---- | 18.70%5.94M | ---- | -16.54%5M | ---- | -35.19%5.99M | ---- |
Impairment and provisions: | -74.13%6.16M | ---- | 3.17%23.81M | ---- | 205.08%23.08M | ---- | 3.83%7.57M | ---- | -81.06%7.29M | ---- |
-Impairment of trade receivables (reversal) | 520.33%5.22M | ---- | --841K | ---- | ---- | ---- | 88.89%34K | ---- | -76.62%18K | ---- |
-Other impairments and provisions | -95.89%943K | ---- | -0.47%22.97M | ---- | 206.45%23.08M | ---- | 3.62%7.53M | ---- | -81.07%7.27M | ---- |
Asset sale loss (gain): | ---2.12M | ---- | ---- | ---- | ---- | ---- | -797.44%-2.45M | ---- | 103.10%351K | ---- |
-Loss (gain) from sale of subsidiary company | ---2.12M | ---- | ---- | ---- | ---- | ---- | ---2.45M | ---- | ---- | ---- |
-Loss (gain) on sale of property, machinery and equipment | ---- | ---- | ---- | ---- | ---- | ---- | ---- | ---- | 243.85%351K | ---- |
Depreciation and amortization: | -10.95%3.6M | ---- | 161.20%4.05M | ---- | -17.65%1.55M | ---- | -64.60%1.88M | ---- | -25.33%5.31M | ---- |
Financial expense | -11.89%200K | ---- | 886.96%227K | ---- | -63.49%23K | ---- | -87.72%63K | ---- | --513K | ---- |
Special items | -47,828.57%-3.36M | ---- | ---7K | ---- | ---- | ---- | 101.11%17K | ---- | ---1.53M | ---- |
Operating profit before the change of operating capital | 1,068.46%28.38M | ---- | 52.01%-2.93M | ---- | -149.34%-6.11M | ---- | 307.20%12.38M | ---- | 92.44%-5.97M | ---- |
Change of operating capital | ||||||||||
Inventory (increase) decrease | -834,611.11%-75.11M | ---- | -99.98%9K | ---- | 200.00%54.17M | ---- | -3,151.83%-54.17M | ---- | -59.70%1.78M | ---- |
Accounts receivable (increase)decrease | 82.38%-20.11M | ---- | -731.53%-114.1M | ---- | 116.09%18.07M | ---- | -190.58%-112.27M | ---- | -1,484.38%-38.64M | ---- |
Accounts payable increase (decrease) | 260.12%22.27M | ---- | -272.10%-13.91M | ---- | 134.38%8.08M | ---- | -159.44%-23.51M | ---- | 70.66%39.55M | ---- |
Special items for working capital changes | 462.43%12.48M | ---- | -115.20%-3.44M | ---- | 729.67%22.64M | ---- | -102.04%-3.6M | ---- | 2,996.38%176.65M | ---- |
Cash from business operations | 76.12%-32.09M | ---- | -238.74%-134.38M | ---- | 153.46%96.86M | ---- | -204.50%-181.17M | ---- | 416.46%173.36M | ---- |
Other taxs | -109.01%-232K | ---- | ---111K | ---- | ---- | ---- | -95.80%-513K | ---- | -1,478.95%-262K | ---- |
Special items of business | ---- | 58.70%-17.06M | ---- | -460.51%-41.3M | ---- | 106.66%11.46M | ---- | -192.93%-172.14M | ---- | 640.55%185.23M |
Net cash from operations | 75.97%-32.32M | 58.70%-17.06M | -238.85%-134.49M | -460.51%-41.3M | 153.31%96.86M | 106.66%11.46M | -204.96%-181.69M | -192.93%-172.14M | 416.09%173.1M | 640.55%185.23M |
Cash flow from investment activities | ||||||||||
Interest received - investment | -90.00%1K | ---- | 66.67%10K | 100.00%8K | -98.26%6K | -98.79%4K | -29.22%344K | 105.59%331K | 594.29%486K | 242.55%161K |
Purchase of fixed assets | ---- | ---- | -1,546.15%-214K | ---- | ---13K | ---- | ---- | ---- | ---- | ---- |
Sale of subsidiaries | ---- | ---- | ---- | ---- | ---- | ---- | ---109K | ---- | ---- | ---- |
Acquisition of subsidiaries | ---- | ---- | ---- | ---- | ---- | ---- | ---- | ---- | --5K | ---- |
Recovery of cash from investments | ---- | ---- | --34.16M | --34.17M | ---- | ---- | ---- | ---- | ---- | ---- |
Cash on investment | ---- | ---- | 97.47%-1.71M | ---1.66M | -97.44%-67.81M | ---- | ---34.35M | ---- | ---- | ---- |
Other items in the investment business | ---- | ---- | --62.63M | --62.65M | ---- | ---- | ---- | ---34.17M | ---- | ---- |
Net cash from investment operations | -100.00%1K | ---- | 239.88%94.87M | 2,379,150.00%95.17M | -98.82%-67.82M | 100.01%4K | -7,047.45%-34.11M | -21,120.50%-33.84M | -96.86%491K | -98.40%161K |
Net cash before financing | 18.43%-32.32M | -131.67%-17.06M | -236.45%-39.62M | 370.07%53.87M | 113.46%29.04M | 105.56%11.46M | -224.31%-215.8M | -211.11%-205.98M | 543.64%173.59M | 866.83%185.39M |
Cash flow from financing activities | ||||||||||
New borrowing | ---- | ---- | --2.5M | ---- | ---- | ---- | ---- | ---- | ---- | ---- |
Issuing shares | -28.53%18.84M | ---- | --26.37M | --26.37M | ---- | ---- | --29.28M | --29.98M | ---- | ---- |
Interest paid - financing | -7.32%-176K | ---- | -613.04%-164K | -476.92%-49K | 63.49%-23K | 139.39%13K | 87.72%-63K | 81.25%-33K | ---513K | ---176K |
Net cash from financing operations | -36.55%17.39M | -103.71%-964K | 3,401.33%27.4M | 5,982.81%26M | -102.93%-830K | -101.50%-442K | 1,584.16%28.29M | 1,968.99%29.47M | -111.04%-1.91M | -109.14%-1.58M |
Effect of rate | 67.81%-2.38M | 110.48%537K | -1,291.14%-7.4M | -287.00%-5.12M | -92.70%621K | -66.80%2.74M | 264.40%8.51M | 176.72%8.25M | 14.66%-5.17M | -102.01%-10.76M |
Net Cash | -22.20%-14.93M | -122.56%-18.02M | -143.32%-12.22M | 624.92%79.87M | 115.04%28.21M | 106.24%11.02M | -209.22%-187.51M | -196.02%-176.5M | 884.96%171.69M | 2,756.64%183.81M |
Begining period cash | -52.45%17.79M | -52.45%17.79M | 336.23%37.4M | 336.23%37.4M | -95.43%8.57M | -95.43%8.57M | 790.47%187.58M | 790.46%187.58M | -57.01%21.07M | -57.01%21.07M |
Cash at the end | -97.34%473K | -99.73%301K | -52.45%17.79M | 402.23%112.15M | 336.23%37.4M | 15.57%22.33M | -95.43%8.57M | -90.05%19.32M | 790.47%187.58M | 428.13%194.12M |
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 |
Auditor | Zhonghui Anda Certified Public Accountants Co., Ltd. | -- | Zhonghui Anda Certified Public Accountants Co., Ltd. | -- | Zhonghui Anda Certified Public Accountants Co., Ltd. | -- | Zhonghui Anda Certified Public Accountants Co., Ltd. | -- | Zhonghui Anda Certified Public Accountants Co., Ltd. | -- |
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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