(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 | |
---|---|---|---|---|---|---|---|---|---|---|
Cash flow from operating activities | ||||||||||
Earning before tax | 86.70%-9.24M | ---- | -41.02%-69.46M | ---- | -79.46%-49.26M | ---- | 34.87%-27.45M | ---- | -140.28%-42.14M | ---- |
Profit adjustment | ||||||||||
Interest (income) - adjustment | -38.89%-25K | ---- | 81.82%-18K | ---- | -560.00%-99K | ---- | 25.00%-15K | ---- | 20.00%-20K | ---- |
Impairment and provisions: | -71.44%6.46M | ---- | 12.94%22.62M | ---- | 107.89%20.02M | ---- | 184.55%9.63M | ---- | -62.94%3.39M | ---- |
-Impairment of property, plant and equipment (reversal) | ---- | ---- | ---- | ---- | ---- | ---- | ---- | ---- | --1.95M | ---- |
-Impairmen of inventory (reversal) | -39.97%9.38M | ---- | --15.63M | ---- | ---- | ---- | ---- | ---- | ---- | ---- |
-Impairment of trade receivables (reversal) | -141.90%-2.93M | ---- | -65.13%6.98M | ---- | 107.89%20.02M | ---- | 569.82%9.63M | ---- | 1,278.69%1.44M | ---- |
Revaluation surplus: | -68.45%5.84M | ---- | 230.41%18.52M | ---- | -31.62%5.61M | ---- | 6.29%8.2M | ---- | 1,037.18%7.71M | ---- |
-Fair value of investment properties (increase) | -57.33%4.11M | ---- | 7,853.72%9.62M | ---- | 105.73%121K | ---- | -209.43%-2.11M | ---- | --1.93M | ---- |
-Other fair value changes | -80.48%1.74M | ---- | 62.24%8.9M | ---- | -46.79%5.49M | ---- | 78.23%10.31M | ---- | 802.79%5.78M | ---- |
Asset sale loss (gain): | ---- | ---- | -3,997.58%-6.76M | ---- | ---165K | ---- | ---- | ---- | ---- | ---- |
-Loss (gain) from sale of subsidiary company | ---- | ---- | -3,997.58%-6.76M | ---- | ---165K | ---- | ---- | ---- | ---- | ---- |
Depreciation and amortization: | 0.49%1.63M | ---- | -48.51%1.62M | ---- | -35.52%3.15M | ---- | 26.50%4.89M | ---- | 48.16%3.86M | ---- |
Financial expense | 16.93%297K | ---- | -63.35%254K | ---- | -38.07%693K | ---- | -63.07%1.12M | ---- | 26.36%3.03M | ---- |
Special items | -146.16%-2.5M | ---- | 9,747.27%5.42M | ---- | --55K | ---- | ---- | ---- | ---- | ---- |
Operating profit before the change of operating capital | 108.86%2.47M | ---- | -39.11%-27.81M | ---- | -451.32%-19.99M | ---- | 85.00%-3.63M | ---- | -135.54%-24.17M | ---- |
Change of operating capital | ||||||||||
Inventory (increase) decrease | -32.33%-1.89M | ---- | -701.69%-1.43M | ---- | 141.87%237K | ---- | -2,360.87%-566K | ---- | ---23K | ---- |
Accounts receivable (increase)decrease | -86.54%4.68M | ---- | -5.14%34.77M | ---- | 419.04%36.66M | ---- | 78.24%-11.49M | ---- | -73.14%-52.81M | ---- |
Accounts payable increase (decrease) | -99.87%6K | ---- | -84.18%4.51M | ---- | 773.53%28.5M | ---- | 59.46%-4.23M | ---- | -152.52%-10.44M | ---- |
Financial assets at fair value (increase)decrease | ---- | ---- | -13.99%-6.67M | ---- | -1,672.42%-5.85M | ---- | ---330K | ---- | ---- | ---- |
Special items for working capital changes | ---- | ---- | ---- | ---- | ---- | ---- | ---- | ---- | 825.59%27.05M | ---- |
Cash from business operations | 55.80%5.27M | ---- | -91.45%3.38M | ---- | 295.39%39.55M | ---- | 66.48%-20.24M | ---- | -145.29%-60.39M | ---- |
Other taxs | ---- | ---- | ---- | ---- | ---- | ---- | ---- | ---- | -137.50%-19K | ---- |
Special items of business | 48.17%-5.93M | 84.89%-2.71M | 29.05%-11.45M | -664.27%-17.94M | -448.41%-16.14M | 180.54%3.18M | --4.63M | 21.28%-3.95M | ---- | 57.20%-5.01M |
Net cash from operations | 91.72%-668K | 84.89%-2.71M | -134.45%-8.07M | -664.27%-17.94M | 249.99%23.42M | 180.54%3.18M | 74.16%-15.61M | 21.28%-3.95M | -145.29%-60.41M | 57.20%-5.01M |
Cash flow from investment activities | ||||||||||
Interest received - investment | 38.89%25K | ---- | -81.82%18K | ---- | 560.00%99K | ---- | -25.00%15K | ---- | -20.00%20K | ---- |
Purchase of fixed assets | -300.00%-56K | ---- | 91.57%-14K | ---- | -286.05%-166K | ---- | 90.07%-43K | ---- | -4,230.00%-433K | ---- |
Sale of subsidiaries | ---- | ---- | 99.89%-2K | ---- | ---1.77M | ---- | ---- | ---- | 9,422.58%34.68M | ---- |
Acquisition of subsidiaries | ---- | ---- | ---- | ---- | ---- | ---- | ---- | ---- | -83.56%12K | ---- |
Other items in the investment business | ---- | -420.00%-26K | ---- | -109.43%-5K | ---- | 581.82%53K | ---- | 99.80%-11K | ---- | -118.56%-5.5M |
Net cash from investment operations | -1,650.00%-31K | -420.00%-26K | 100.11%2K | -109.43%-5K | -6,446.43%-1.83M | 581.82%53K | -100.08%-28K | 99.80%-11K | 12,170.07%34.28M | -118.56%-5.5M |
Net cash before financing | 91.33%-699K | 84.75%-2.74M | -137.37%-8.07M | -655.17%-17.94M | 238.01%21.58M | 181.66%3.23M | 40.14%-15.64M | 62.35%-3.96M | -4.89%-26.13M | 26.12%-10.51M |
Cash flow from financing activities | ||||||||||
New borrowing | ---- | ---- | 1,537.61%1.79M | ---- | -98.54%109K | ---- | -63.85%7.48M | ---- | --20.68M | ---- |
Refund | ---- | ---- | 99.82%-17K | ---- | -825.77%-9.63M | ---- | 109.86%1.33M | ---- | -247.75%-13.46M | ---- |
Issuing shares | --2M | ---- | ---- | ---- | -16.47%8.31M | ---- | --9.95M | ---- | ---- | ---- |
Interest paid - financing | ---- | ---- | ---- | ---- | 37.29%-513K | ---- | -196.38%-818K | ---- | ---276K | ---- |
Other items of the financing business | -6,343.75%-999K | 96.30%-126K | 100.18%16K | -155.82%-3.41M | ---8.92M | -26.54%6.11M | ---- | 475.21%8.31M | 128.96%64K | 58.09%-2.22M |
Net cash from financing operations | -614.81%-695K | 96.30%-126K | 101.10%135K | -155.82%-3.41M | -176.91%-12.3M | -26.54%6.11M | 190.31%16M | 475.21%8.31M | 234.69%5.51M | 58.09%-2.22M |
Effect of rate | -152.47%-1.33M | -114.80%-1.53M | 77.91%-526K | 206.93%10.36M | -98.09%-2.38M | 2.52%3.38M | -180.19%-1.2M | 561.85%3.29M | -34.57%1.5M | -119.38%-713K |
Net Cash | 82.42%-1.39M | 86.59%-2.86M | -185.45%-7.93M | -328.67%-21.35M | 2,507.02%9.28M | 114.50%9.34M | 101.73%356K | 134.20%4.35M | 28.90%-20.62M | 34.78%-12.73M |
Begining period cash | -43.73%10.88M | -43.73%10.88M | 55.47%19.34M | 55.47%19.34M | -6.37%12.44M | -6.37%12.44M | -59.00%13.29M | -59.00%13.29M | -45.18%32.41M | -45.18%32.41M |
Cash at the end | -25.01%8.16M | -22.34%6.49M | -43.73%10.88M | -66.80%8.35M | 55.47%19.34M | 20.17%25.15M | -6.37%12.44M | 10.37%20.93M | -59.00%13.29M | -51.72%18.96M |
Cash balance analysis | ||||||||||
Cash and bank balance | ---- | -22.34%6.49M | ---- | -66.80%8.35M | ---- | 20.17%25.15M | ---- | 10.37%20.93M | ---- | -51.72%18.96M |
Cash and cash equivalent balance | ---- | -22.34%6.49M | ---- | -66.80%8.35M | ---- | 20.17%25.15M | ---- | 10.37%20.93M | ---- | -51.72%18.96M |
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 | -- |
Auditor | -- | -- | National Health Certified Public Accountants Limited | -- | National Health Certified Public Accountants Limited | -- | National Health Certified Public Accountants Limited | -- | National Health 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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