(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 | ---- | 57.26%-9.44M | ---- | 74.56%-22.08M | ---- | 6.85%-86.77M | ---- | -33.84%-93.16M | ---- | -59.88%-69.6M |
Profit adjustment | ||||||||||
Interest (income) - adjustment | ---- | ---- | ---- | ---- | ---- | ---- | ---- | 0.00%-3K | ---- | 0.00%-3K |
Impairment and provisions: | ---- | -83.10%3.12M | ---- | -76.28%18.44M | ---- | 17.49%77.75M | ---- | 32.38%66.17M | ---- | 103.67%49.99M |
-Impairment of property, plant and equipment (reversal) | ---- | --272K | ---- | ---- | ---- | ---- | ---- | ---- | ---- | ---- |
-Impairmen of inventory (reversal) | ---- | ---- | ---- | ---- | ---- | ---- | ---- | ---- | ---- | --44K |
-Impairment of trade receivables (reversal) | ---- | 200.00%67K | ---- | -1,775.00%-67K | ---- | -99.93%4K | ---- | 4,729.20%5.46M | ---- | 1,155.56%113K |
-Impairment of goodwill | ---- | -90.66%1.73M | ---- | --18.51M | ---- | ---- | ---- | -56.52%19.56M | ---- | 80.60%44.98M |
-Other impairments and provisions | ---- | --1.05M | ---- | ---- | ---- | 88.88%77.75M | ---- | 747.48%41.16M | ---- | 1,419.84%4.86M |
Asset sale loss (gain): | ---- | ---3.79M | ---- | ---- | ---- | -1,182.72%-11.72M | ---- | 3,082.35%1.08M | ---- | -99.01%34K |
-Loss (gain) from sale of subsidiary company | ---- | ---6K | ---- | ---- | ---- | -1,068.11%-2.16M | ---- | ---185K | ---- | ---- |
-Loss (gain) on sale of property, machinery and equipment | ---- | ---- | ---- | ---- | ---- | -854.06%-9.55M | ---- | 3,626.47%1.27M | ---- | -71.43%34K |
-Loss (gain) from selling other assets | ---- | ---3.79M | ---- | ---- | ---- | ---- | ---- | ---- | ---- | ---- |
Depreciation and amortization: | ---- | -1.24%959K | ---- | -77.39%971K | ---- | -78.82%4.29M | ---- | -13.58%20.27M | ---- | 15.14%23.46M |
-Amortization of intangible assets | ---- | ---- | ---- | ---- | ---- | ---- | ---- | -4.39%12.27M | ---- | 0.00%12.84M |
Financial expense | ---- | 224.82%890K | ---- | -81.18%274K | ---- | -23.21%1.46M | ---- | -18.52%1.9M | ---- | -7.40%2.33M |
Exchange Loss (gain) | ---- | ---- | ---- | ---- | ---- | -83.33%35K | ---- | 707.69%210K | ---- | 112.94%26K |
Special items | ---- | --1.97M | ---- | ---- | ---- | 81.51%8.26M | ---- | 64,885.71%4.55M | ---- | -58.82%7K |
Operating profit before the change of operating capital | ---- | -163.05%-6.29M | ---- | 64.30%-2.39M | ---- | -753.17%-6.7M | ---- | -83.56%1.03M | ---- | -6.53%6.24M |
Change of operating capital | ||||||||||
Accounts receivable (increase)decrease | ---- | 239.46%3.17M | ---- | -158.02%-2.28M | ---- | 130.13%3.92M | ---- | -2,755.04%-13.02M | ---- | 94.95%-456K |
Accounts payable increase (decrease) | ---- | -819.75%-1.17M | ---- | -82.80%162K | ---- | 54.68%942K | ---- | 183.08%609K | ---- | -268.12%-733K |
Special items for working capital changes | ---- | -117.89%-619K | ---- | 258.18%3.46M | ---- | -92.60%966K | ---- | 267.26%13.05M | ---- | 51.97%-7.8M |
Cash from business operations | ---- | -369.16%-4.9M | ---- | -20.83%-1.04M | ---- | -151.86%-864K | ---- | 160.45%1.67M | ---- | 84.82%-2.76M |
Hong Kong profits tax paid | ---- | ---- | ---- | ---- | ---- | ---- | ---- | -821.74%-664K | ---- | 196.84%92K |
Special items of business | 247.79%6.79M | ---- | -793.06%-4.6M | ---- | -51.14%663K | ---- | -39.88%1.36M | ---- | 121.66%2.26M | ---- |
Net cash from operations | 247.79%6.79M | -369.16%-4.9M | -793.06%-4.6M | -20.83%-1.04M | -51.14%663K | -186.23%-864K | -39.88%1.36M | 137.61%1M | 121.66%2.26M | 85.41%-2.66M |
Cash flow from investment activities | ||||||||||
Interest received - investment | ---- | ---- | ---- | ---- | ---- | ---- | ---- | 0.00%3K | ---- | 0.00%3K |
Sale of fixed assets | ---- | ---- | ---- | ---- | ---- | 3,469.91%40.7M | ---- | --1.14M | ---- | ---- |
Purchase of fixed assets | ---- | 26.18%-141K | ---- | -42.54%-191K | ---- | 58.77%-134K | ---- | 39.02%-325K | ---- | 76.15%-533K |
Sale of subsidiaries | ---- | --5.65M | ---- | ---- | ---- | -100.74%-11K | ---- | --1.49M | ---- | ---- |
Other items in the investment business | -397.80%-453K | ---- | -42.19%-91K | ---- | -102.10%-64K | 66.67%-920K | 678.03%3.05M | 8.00%-2.76M | -654.29%-528K | 95.86%-3M |
Net cash from investment operations | -397.80%-453K | 2,983.25%5.51M | -42.19%-91K | -100.48%-191K | -102.10%-64K | 8,810.33%39.63M | 678.03%3.05M | 87.11%-455K | -654.29%-528K | 91.80%-3.53M |
Net cash before financing | 235.25%6.34M | 149.31%609K | -882.30%-4.69M | -103.19%-1.24M | -86.41%599K | 6,987.39%38.77M | 155.00%4.41M | 108.83%547K | 116.48%1.73M | 89.89%-6.19M |
Cash flow from financing activities | ||||||||||
New borrowing | ---- | 252.00%10.21M | ---- | 219.38%2.9M | ---- | -52.21%908K | ---- | -96.43%1.9M | ---- | 61.21%53.2M |
Refund | ---- | ---10.37M | ---- | ---- | ---- | -625.81%-37.06M | ---- | 88.88%-5.11M | ---- | -64.05%-45.93M |
Interest paid - financing | ---- | -224.82%-890K | ---- | 81.18%-274K | ---- | 23.21%-1.46M | ---- | 18.52%-1.9M | ---- | 7.40%-2.33M |
Other items of the financing business | -58.14%674K | ---- | 70.37%1.61M | ---- | 135.99%945K | ---- | 24.15%-2.63M | ---- | -146.61%-3.46M | ---- |
Net cash from financing operations | -58.14%674K | -201.92%-1.86M | 70.37%1.61M | 104.74%1.82M | 135.99%945K | -465.55%-38.4M | 24.15%-2.63M | -847.69%-6.79M | -146.61%-3.46M | -97.32%908K |
Effect of rate | ---- | ---- | ---- | 2,166.67%68K | ---- | -93.62%3K | 79.17%-10K | 190.38%47K | -1,100.00%-48K | -940.00%-52K |
Net Cash | 327.96%7.01M | -312.80%-1.25M | -299.22%-3.08M | 57.10%586K | -13.40%1.54M | 105.98%373K | 202.89%1.78M | -18.09%-6.24M | 43.46%-1.73M | 80.73%-5.29M |
Begining period cash | -28.05%3.2M | 17.25%4.45M | 17.25%4.45M | 11.01%3.79M | 11.01%3.79M | -64.46%3.42M | -64.46%3.42M | -35.71%9.61M | -35.71%9.61M | -64.74%14.95M |
Cash at the end | 645.80%10.21M | -28.05%3.2M | -74.34%1.37M | 17.25%4.45M | 2.83%5.34M | 11.01%3.79M | -33.73%5.19M | -64.46%3.42M | -34.09%7.83M | -35.71%9.61M |
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 |
Auditor | -- | Fan Chen Certified Public Accountants Co., Ltd. | -- | Fan Chen Certified Public Accountants Co., Ltd. | -- | 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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