(FY)Jun 30, 2024 | (Q6)Dec 31, 2023 | (FY)Jun 30, 2023 | (Q6)Dec 31, 2022 | (FY)Jun 30, 2022 | (Q6)Dec 31, 2021 | (FY)Jun 30, 2021 | (Q6)Dec 31, 2020 | (FY)Jun 30, 2020 | (Q6)Dec 31, 2019 | |
---|---|---|---|---|---|---|---|---|---|---|
Cash flow from operating activities | ||||||||||
Earning before tax | 22.91%-20.97M | ---- | 16.67%-27.21M | ---- | -953.52%-32.65M | ---- | 103.57%3.83M | ---- | -39.49%-107.26M | ---- |
Profit adjustment | ||||||||||
Interest (income) - adjustment | -108.00%-6K | ---- | 114.56%75K | ---- | 28.97%-515K | ---- | 35.09%-725K | ---- | 71.11%-1.12M | ---- |
Dividend (income)- adjustment | -39.34%-85K | ---- | ---61K | ---- | ---- | ---- | ---- | ---- | 5.00%21K | ---- |
Attributable subsidiary (profit) loss | -100.12%-1K | ---- | -22.94%843K | ---- | 0.74%1.09M | ---- | 49.59%1.09M | ---- | 27.15%726K | ---- |
Impairment and provisions: | -580.57%-3.91M | ---- | -86.73%813K | ---- | 44.98%6.13M | ---- | -89.79%4.23M | ---- | 852.95%41.4M | ---- |
-Impairment of trade receivables (reversal) | -222.75%-4.82M | ---- | 125.96%3.93M | ---- | --1.74M | ---- | ---- | ---- | ---- | ---- |
-Impairment of goodwill | ---- | ---- | ---- | ---- | ---- | ---- | -83.11%3.15M | ---- | 1,021.50%18.67M | ---- |
-Other impairments and provisions | 129.27%911K | ---- | -170.89%-3.11M | ---- | 309.51%4.39M | ---- | -95.28%1.07M | ---- | 748.19%22.72M | ---- |
Revaluation surplus: | 24.49%17.41M | ---- | 126.12%13.98M | ---- | 130.45%6.18M | ---- | -288.88%-20.31M | ---- | -45.77%10.75M | ---- |
-Other fair value changes | 24.49%17.41M | ---- | 126.12%13.98M | ---- | 130.45%6.18M | ---- | -288.88%-20.31M | ---- | -45.77%10.75M | ---- |
Asset sale loss (gain): | -10.51%383K | ---- | 397.67%428K | ---- | -86.08%86K | ---- | -86.57%618K | ---- | --4.6M | ---- |
-Loss (gain) from sale of subsidiary company | ---- | ---- | 99.10%-6K | ---- | ---670K | ---- | ---- | ---- | ---- | ---- |
-Loss (gain) on sale of property, machinery and equipment | -98.62%6K | ---- | 39.10%434K | ---- | -49.51%312K | ---- | -86.57%618K | ---- | --4.6M | ---- |
-Loss (gain) from selling other assets | --377K | ---- | ---- | ---- | --444K | ---- | ---- | ---- | ---- | ---- |
Depreciation and amortization: | -2.29%6.69M | ---- | -0.20%6.85M | ---- | -18.57%6.86M | ---- | -35.96%8.43M | ---- | 28.98%13.16M | ---- |
-Amortization of intangible assets | ---- | ---- | ---- | ---- | ---- | ---- | -50.00%99K | ---- | 0.00%198K | ---- |
Financial expense | 32.24%2.78M | ---- | 121.37%2.1M | ---- | -19.15%950K | ---- | -22.60%1.18M | ---- | 3,695.00%1.52M | ---- |
Special items | -107.00%-44K | ---- | -96.67%629K | ---- | 14,288.72%18.87M | ---- | -6,750.00%-133K | ---- | -99.78%2K | ---- |
Operating profit before the change of operating capital | 245.60%2.25M | ---- | -122.02%-1.54M | ---- | 487.62%7.01M | ---- | 95.00%-1.81M | ---- | 19.29%-36.2M | ---- |
Change of operating capital | ||||||||||
Inventory (increase) decrease | 65.66%439K | ---- | 148.01%265K | ---- | -3,780.00%-552K | ---- | --15K | ---- | ---- | ---- |
Accounts receivable (increase)decrease | 79.48%-500K | ---- | ---2.44M | ---- | ---- | ---- | ---- | ---- | ---- | ---- |
Accounts payable increase (decrease) | -236.52%-16.47M | ---- | 1,437.69%12.07M | ---- | 80.77%-902K | ---- | -294.41%-4.69M | ---- | -59.57%2.41M | ---- |
prepayments (increase)decrease | 132.87%4.08M | ---- | -161.98%-12.41M | ---- | 169.01%20.02M | ---- | -243.71%-29.01M | ---- | 216.79%20.19M | ---- |
Financial assets at fair value (increase)decrease | 136.28%7.35M | ---- | 34.61%-20.27M | ---- | ---31M | ---- | ---- | ---- | ---- | ---- |
Special items for working capital changes | -179.01%-10.9M | ---- | 239.90%13.79M | ---- | -128.25%-9.86M | ---- | 550.87%34.9M | ---- | 65.49%-7.74M | ---- |
Cash from business operations | -30.52%-13.75M | ---- | 31.02%-10.54M | ---- | -2,458.63%-15.28M | ---- | 97.20%-597K | ---- | 61.16%-21.34M | ---- |
Hong Kong profits tax paid | ---30K | ---- | ---- | ---- | ---- | ---- | 262.07%47K | ---- | -231.82%-29K | ---- |
Special items of business | ---- | 699.06%5.73M | ---- | 91.94%-957K | ---- | 50.44%-11.88M | ---- | -21.26%-23.97M | ---- | 53.50%-19.77M |
Net cash from operations | -30.81%-13.78M | 699.06%5.73M | 31.02%-10.54M | 91.94%-957K | -2,677.27%-15.28M | 50.44%-11.88M | 97.43%-550K | -21.26%-23.97M | 61.09%-21.37M | 53.50%-19.77M |
Cash flow from investment activities | ||||||||||
Interest received - investment | 50.00%6K | ---- | -99.22%4K | ---- | 459.78%515K | ---- | -38.67%92K | ---- | -76.82%150K | ---- |
Dividend received - investment | 39.34%85K | ---- | --61K | ---- | ---- | ---- | -75.00%200K | ---- | -20.00%800K | ---- |
Loan receivable (increase) decrease | ---- | ---- | ---- | ---- | ---- | ---- | 7.81%22.25M | ---- | 327.11%20.64M | ---- |
Sale of fixed assets | ---- | ---- | --1K | ---- | ---- | ---- | --5K | ---- | ---- | ---- |
Purchase of fixed assets | 89.24%-359K | ---- | -215.01%-3.34M | ---- | -82.90%-1.06M | ---- | -227.12%-579K | ---- | 92.21%-177K | ---- |
Selling intangible assets | --70K | ---- | ---- | ---- | ---- | ---- | ---- | ---- | ---- | ---- |
Purchase of intangible assets | ---- | ---- | ---- | ---- | ---1.34M | ---- | ---- | ---- | ---- | ---- |
Sale of subsidiaries | ---- | ---- | ---- | ---- | --21K | ---- | ---- | ---- | ---- | ---- |
Acquisition of subsidiaries | ---- | ---- | ---- | ---- | ---- | ---- | --189K | ---- | ---- | ---- |
Cash on investment | ---- | ---- | ---29K | ---- | ---- | ---- | ---- | ---- | ---- | ---- |
Other items in the investment business | --20.44M | 103.83%143K | ---- | -346.00%-3.73M | ---- | -103.67%-837K | ---- | 11.92%22.82M | ---- | 42.98%20.39M |
Net cash from investment operations | 713.70%20.25M | 103.83%143K | -77.08%-3.3M | -346.00%-3.73M | -108.41%-1.86M | -103.67%-837K | 3.48%22.16M | 11.92%22.82M | 32.34%21.41M | 42.98%20.39M |
Net cash before financing | 146.72%6.46M | 225.29%5.88M | 19.27%-13.84M | 63.12%-4.69M | -179.32%-17.14M | -1,005.83%-12.72M | 52,597.56%21.61M | -285.19%-1.15M | 100.11%41K | 102.20%621K |
Cash flow from financing activities | ||||||||||
New borrowing | -71.28%8.94M | ---- | 30,032.69%31.13M | ---- | ---104K | ---- | ---- | ---- | 190.00%14.5M | ---- |
Refund | -21.30%-12.13M | ---- | ---10M | ---- | ---- | ---- | -17.61%-12M | ---- | -410.00%-10.2M | ---- |
Issuing shares | ---- | ---- | ---- | ---- | ---- | ---- | --29.41M | ---- | ---- | ---- |
Interest paid - financing | -39.41%-2.84M | ---- | -114.74%-2.04M | ---- | 20.24%-950K | ---- | 12.23%-1.19M | ---- | -3,379.49%-1.36M | ---- |
Other items of the financing business | --58K | -107.07%-1.31M | ---- | 573.30%18.54M | ---- | -127.90%-3.92M | ---- | 1,548.71%14.04M | ---- | ---969K |
Net cash from financing operations | -188.53%-11.68M | -107.07%-1.31M | 304.45%13.19M | 573.30%18.54M | -158.34%-6.45M | -127.90%-3.92M | 870.38%11.06M | 1,548.71%14.04M | -148.46%-1.44M | ---969K |
Effect of rate | ---- | ---- | ---2K | ---- | ---- | -50.00%1K | 125.00%2K | 133.33%2K | 90.59%-8K | 90.32%-6K |
Net Cash | -704.17%-5.21M | -67.04%4.57M | 97.25%-648K | 183.26%13.85M | -172.22%-23.59M | -229.07%-16.63M | 2,442.97%32.66M | 3,803.45%12.89M | 96.10%-1.39M | 98.77%-348K |
Begining period cash | -4.48%13.86M | -4.48%13.86M | -61.91%14.51M | -61.91%14.51M | 600.75%38.1M | 600.75%38.1M | -20.50%5.44M | -20.50%5.44M | -83.99%6.84M | -83.99%6.84M |
Cash at the end | -37.59%8.65M | -35.03%18.43M | -4.48%13.86M | 32.11%28.36M | -61.91%14.51M | 17.13%21.47M | 600.75%38.1M | 182.61%18.33M | -20.50%5.44M | -54.93%6.49M |
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 | Tianshi 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 | -- | 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.
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