(Q6)Feb 29, 2024 | (FY)Aug 31, 2023 | (Q6)Feb 28, 2023 | (FY)Aug 31, 2022 | (Q6)Feb 28, 2022 | (FY)Aug 31, 2021 | (Q6)Feb 28, 2021 | (FY)Aug 31, 2020 | (Q6)Feb 29, 2020 | (FY)Aug 31, 2019 | |
---|---|---|---|---|---|---|---|---|---|---|
Cash flow from operating activities | ||||||||||
Earning before tax | ---- | -6.04%6.17M | ---- | -27.36%6.57M | ---- | 152.19%9.05M | ---- | 211.10%3.59M | ---- | 14.38%1.15M |
Profit adjustment | ||||||||||
Interest (income) - adjustment | ---- | ---554K | ---- | ---- | ---- | ---- | ---- | 5.47%-121K | ---- | -43.82%-128K |
Attributable subsidiary (profit) loss | ---- | ---- | ---- | ---- | ---- | ---- | ---- | ---- | ---- | --114K |
Impairment and provisions: | ---- | -80.60%174K | ---- | 1,768.75%897K | ---- | -97.60%48K | ---- | 4,866.67%2M | ---- | ---42K |
-Impairment of property, plant and equipment (reversal) | ---- | ---- | ---- | ---- | ---- | ---- | ---- | --259K | ---- | ---- |
-Impairment of trade receivables (reversal) | ---- | 5,900.00%174K | ---- | -106.25%-3K | ---- | -83.51%48K | ---- | 196.04%291K | ---- | ---303K |
-Other impairments and provisions | ---- | ---- | ---- | --900K | ---- | ---- | ---- | 456.32%1.45M | ---- | --261K |
Revaluation surplus: | ---- | 233.33%16K | ---- | 52.00%-12K | ---- | -118.80%-25K | ---- | 11.76%133K | ---- | 1.71%119K |
-Other fair value changes | ---- | 233.33%16K | ---- | 52.00%-12K | ---- | -118.80%-25K | ---- | 11.76%133K | ---- | 1.71%119K |
Asset sale loss (gain): | ---- | -1,000.00%-55K | ---- | 96.93%-5K | ---- | ---163K | ---- | ---- | ---- | ---- |
-Loss (gain) on sale of property, machinery and equipment | ---- | -1,000.00%-55K | ---- | -108.20%-5K | ---- | --61K | ---- | ---- | ---- | ---- |
-Loss (gain) from selling other assets | ---- | ---- | ---- | ---- | ---- | ---224K | ---- | ---- | ---- | ---- |
Depreciation and amortization: | ---- | 6.06%2.78M | ---- | 0.61%2.62M | ---- | 6.32%2.61M | ---- | 43.25%2.45M | ---- | 27.59%1.71M |
-Amortization of intangible assets | ---- | ---- | ---- | ---- | ---- | -59.49%32K | ---- | 0.00%79K | ---- | 71.74%79K |
Financial expense | ---- | -15.67%183K | ---- | -18.42%217K | ---- | 11.76%266K | ---- | -5.93%238K | ---- | -11.23%253K |
Special items | ---- | ---741K | ---- | ---- | ---- | ---- | ---- | --23K | ---- | ---- |
Operating profit before the change of operating capital | ---- | -22.47%7.98M | ---- | -12.63%10.29M | ---- | 41.68%11.78M | ---- | 161.42%8.31M | ---- | 14.88%3.18M |
Change of operating capital | ||||||||||
Accounts receivable (increase)decrease | ---- | -243.45%-5.77M | ---- | 36.53%-1.68M | ---- | 33.16%-2.65M | ---- | -284.47%-3.96M | ---- | 42.39%-1.03M |
Accounts payable increase (decrease) | ---- | 423.30%6.56M | ---- | -211.29%-2.03M | ---- | 1,653.85%1.82M | ---- | 125.74%104K | ---- | -123.09%-404K |
prepayments (increase)decrease | ---- | -438.66%-806K | ---- | 3,500.00%238K | ---- | 97.00%-7K | ---- | -155.48%-233K | ---- | 184.85%420K |
Special items for working capital changes | ---- | -411.61%-14.66M | ---- | 555.72%4.7M | ---- | 44.40%-1.03M | ---- | -224.31%-1.86M | ---- | 133.74%1.49M |
Cash from business operations | ---- | -158.07%-6.69M | ---- | 16.19%11.52M | ---- | 318.75%9.92M | ---- | -35.28%2.37M | ---- | 267.08%3.66M |
Hong Kong profits tax paid | ---- | ---- | ---- | ---- | ---- | ---- | ---- | ---- | ---- | 99.81%-6K |
Other taxs | ---- | -41,900.00%-418K | ---- | -99.58%1K | ---- | 378.82%237K | ---- | ---85K | ---- | ---- |
Special items of business | 1,364.09%13.24M | ---- | 58.49%-1.05M | ---- | -178.30%-2.52M | ---- | 220.50%3.22M | ---- | 59.44%-2.67M | ---- |
Net cash from operations | 1,364.09%13.24M | -161.69%-7.11M | 58.49%-1.05M | 13.48%11.52M | -178.30%-2.52M | 344.72%10.15M | 220.50%3.22M | -37.50%2.28M | 59.44%-2.67M | 168.98%3.65M |
Cash flow from investment activities | ||||||||||
Interest received - investment | --256K | --554K | ---- | ---- | ---- | ---- | -98.59%1K | -5.47%121K | --71K | 43.82%128K |
Loan receivable (increase) decrease | ---- | ---- | ---- | ---- | ---- | ---- | ---- | ---- | ---- | -10,625.00%-421K |
Decrease in deposits (increase) | ---- | ---2M | ---- | ---- | ---- | ---- | ---- | ---- | ---- | ---- |
Sale of fixed assets | --350K | 1,000.00%55K | ---- | -95.33%5K | ---- | --107K | --814K | ---- | ---- | ---- |
Purchase of fixed assets | -571.64%-1.85M | -938.14%-1.01M | -623.68%-275K | 81.05%-97K | -22.58%-38K | -176.76%-512K | 71.30%-31K | 43.60%-185K | -27.06%-108K | 76.75%-328K |
Selling intangible assets | ---- | ---- | ---- | ---- | ---- | --700K | ---- | ---- | ---- | ---- |
Purchase of intangible assets | ---- | ---6K | ---- | ---- | ---- | ---510K | ---- | ---- | ---- | ---- |
Recovery of cash from investments | --2.6M | ---- | ---- | ---- | ---- | ---- | ---- | ---- | ---- | ---- |
Cash on investment | 68.44%-1.07M | -895.23%-4.38M | -669.77%-3.39M | -327.18%-440K | 38.80%-440K | 52.75%-103K | -530.70%-719K | 35.12%-218K | -5,600.00%-114K | ---336K |
Other items in the investment business | --97K | ---- | ---- | ---- | ---- | ---- | ---- | ---- | ---- | ---- |
Net cash from investment operations | 110.54%386K | -1,175.00%-6.78M | -666.11%-3.66M | -67.30%-532K | -835.38%-478K | -12.77%-318K | 143.05%65K | 70.53%-282K | 67.03%-151K | 26.44%-957K |
Net cash before financing | 389.25%13.62M | -226.40%-13.89M | -56.97%-4.71M | 11.74%10.99M | -191.30%-3M | 391.50%9.84M | 216.36%3.29M | -25.78%2M | 59.93%-2.82M | 140.87%2.7M |
Cash flow from financing activities | ||||||||||
New borrowing | 7.44%8.6M | 0.00%16M | 0.00%8M | 14.29%16M | 33.33%8M | 55.56%14M | 100.00%6M | -55.00%9M | -75.00%3M | 150.00%20M |
Refund | 1.54%-8M | 0.58%-16.15M | -0.06%-8.13M | -8.36%-16.24M | -3.19%-8.12M | -35.26%-14.99M | -69.74%-7.87M | 38.50%-11.08M | 48.49%-4.64M | -80.83%-18.02M |
Interest paid - financing | -34.41%-125K | 15.67%-183K | 23.77%-93K | 18.42%-217K | 9.63%-122K | -11.76%-266K | -11.57%-135K | 5.93%-238K | 9.70%-121K | 11.23%-253K |
Other items of the financing business | -91.79%57K | --741K | --694K | ---- | ---- | ---- | ---- | ---- | ---- | ---- |
Net cash from financing operations | -38.40%-829K | 24.70%-1.91M | 55.83%-599K | 40.67%-2.54M | 64.03%-1.36M | -10.69%-4.28M | -49.66%-3.77M | -462.23%-3.87M | -198.24%-2.52M | 138.20%1.07M |
Net Cash | 340.99%12.79M | -286.96%-15.8M | -21.85%-5.31M | 52.10%8.45M | -800.00%-4.36M | 398.12%5.56M | 90.94%-484K | -149.53%-1.86M | -19.16%-5.34M | 140.07%3.76M |
Begining period cash | -42.13%21.71M | 29.09%37.51M | 29.09%37.51M | 23.64%29.06M | 23.64%29.06M | -7.35%23.5M | -7.35%23.5M | 17.42%25.37M | 17.42%25.37M | -30.30%21.6M |
Cash at the end | 7.14%34.5M | -42.13%21.71M | 30.36%32.2M | 29.09%37.51M | 7.32%24.7M | 23.64%29.06M | 14.96%23.02M | -7.35%23.5M | 16.96%20.02M | 17.42%25.37M |
Cash balance analysis | ||||||||||
Cash and bank balance | ---- | ---- | ---- | ---- | ---- | ---- | ---- | --23.5M | ---- | ---- |
Cash and cash equivalent balance | ---- | ---- | ---- | ---- | ---- | ---- | ---- | --23.5M | ---- | ---- |
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 | -- | Xinyong Zhonghe (Hong Kong) Certified Public Accountants Limited | -- | Xinyong Zhonghe (Hong Kong) Certified Public Accountants Limited | -- | Xinyong Zhonghe (Hong Kong) Certified Public Accountants Limited | -- | Xinyong Zhonghe (Hong Kong) Certified Public Accountants Limited | -- | Xinyong Zhonghe (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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