(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 | (FY)Jun 30, 2019 | |
---|---|---|---|---|---|---|---|---|---|---|
Cash flow from operating activities | ||||||||||
Earning before tax | ---- | 87.89%-11.41M | ---- | 15.22%-94.16M | ---- | 32.84%-111.06M | ---- | -244.99%-165.38M | ---- | 34.69%-47.94M |
Profit adjustment | ||||||||||
Interest (income) - adjustment | ---- | 33.33%-2K | ---- | -200.00%-3K | ---- | 75.00%-1K | ---- | 73.33%-4K | ---- | -66.67%-15K |
Attributable subsidiary (profit) loss | ---- | -95.71%945K | ---- | 714.33%22.04M | ---- | -543.01%-3.59M | ---- | ---558K | ---- | ---- |
Impairment and provisions: | ---- | 39.17%74.78M | ---- | 1.48%53.74M | ---- | -60.98%52.95M | ---- | 439.66%135.69M | ---- | 323.35%25.14M |
-Impairment of trade receivables (reversal) | ---- | 27.71%74.78M | ---- | 10.59%58.55M | ---- | 1,914.80%52.95M | ---- | 1,133.80%2.63M | ---- | 238.10%213K |
-Impairment of goodwill | ---- | ---- | ---- | ---- | ---- | ---- | ---- | 101.77%131.42M | ---- | --65.13M |
-Other impairments and provisions | ---- | ---- | ---- | ---4.82M | ---- | ---- | ---- | 104.09%1.64M | ---- | -784.14%-40.2M |
Revaluation surplus: | ---- | ---1.82M | ---- | ---- | ---- | ---- | ---- | 72.70%-6.13M | ---- | -1,574.65%-22.46M |
-Derivative financial instruments fair value (increase) | ---- | ---- | ---- | ---- | ---- | ---- | ---- | 99.80%-10K | ---- | -179.08%-5.08M |
-Other fair value changes | ---- | ---1.82M | ---- | ---- | ---- | ---- | ---- | 64.78%-6.12M | ---- | -3,719.79%-17.38M |
Asset sale loss (gain): | ---- | 321.16%19.22M | ---- | -8,335.92%-8.69M | ---- | -128.85%-103K | ---- | 1,800.00%357K | ---- | 99.64%-21K |
-Loss (gain) from sale of subsidiary company | ---- | 321.39%19.22M | ---- | ---8.68M | ---- | ---- | ---- | ---- | ---- | 92.47%-495K |
-Loss (gain) on sale of property, machinery and equipment | ---- | ---- | ---- | -134.62%-9K | ---- | -92.72%26K | ---- | -24.68%357K | ---- | -41.91%474K |
-Loss (gain) from selling other assets | ---- | ---- | ---- | ---- | ---- | ---129K | ---- | ---- | ---- | ---- |
Depreciation and amortization: | ---- | -17.27%2.01M | ---- | -76.79%2.43M | ---- | 12.78%10.45M | ---- | -16.51%9.27M | ---- | -13.14%11.1M |
-Amortization of intangible assets | ---- | ---- | ---- | 68.75%27K | ---- | -99.76%16K | ---- | -29.81%6.59M | ---- | 19.09%9.4M |
Financial expense | ---- | -47.77%8.57M | ---- | 12.81%16.41M | ---- | -19.87%14.55M | ---- | 51.92%18.15M | ---- | --11.95M |
Special items | ---- | 54.66%-8.64M | ---- | -246.43%-19.06M | ---- | 134.85%13.02M | ---- | 6,058.89%5.54M | ---- | -98.15%90K |
Operating profit before the change of operating capital | ---- | 406.44%83.66M | ---- | -14.75%-27.3M | ---- | -676.66%-23.79M | ---- | 86.17%-3.06M | ---- | 50.06%-22.15M |
Change of operating capital | ||||||||||
Inventory (increase) decrease | ---- | 44.01%-173K | ---- | -129.32%-309K | ---- | 114.39%1.05M | ---- | -3,114.40%-7.33M | ---- | -55.08%243K |
Accounts receivable (increase)decrease | ---- | -104.12%-54.79M | ---- | -1,025.92%-26.84M | ---- | 85.72%-2.38M | ---- | -89.22%-16.69M | ---- | -446.47%-8.82M |
Accounts payable increase (decrease) | ---- | -234.77%-23.96M | ---- | -5.98%17.78M | ---- | -62.92%18.91M | ---- | 2,190.04%51M | ---- | -115.97%-2.44M |
Cash from business operations | -116.19%-1.33M | 112.91%4.73M | 121.23%8.22M | -490.45%-36.67M | -8,680.05%-38.72M | -125.97%-6.21M | 89.15%-441K | 172.13%23.92M | 51.39%-4.07M | -10.04%-33.16M |
Other taxs | ---- | ---- | ---- | ---91K | ---- | ---- | ---- | ---- | ---- | ---691K |
Interest received - operating | 1,300.00%14K | ---- | -66.67%1K | ---- | 0.00%3K | ---- | 50.00%3K | ---- | 100.00%2K | ---- |
Interest paid - operating | ---- | ---- | -574.37%-3.5M | ---- | 90.12%-519K | ---- | -3.47%-5.25M | ---- | -41.45%-5.08M | ---- |
Net cash from operations | -127.90%-1.32M | 112.87%4.73M | 112.03%4.72M | -491.92%-36.76M | -589.32%-39.24M | -125.97%-6.21M | 37.73%-5.69M | 170.66%23.92M | 23.52%-9.14M | -12.33%-33.85M |
Cash flow from investment activities | ||||||||||
Interest received - investment | ---- | -33.33%2K | ---- | 200.00%3K | ---- | -75.00%1K | ---- | -73.33%4K | ---- | 66.67%15K |
Sale of fixed assets | ---- | ---- | ---- | 2,980.00%308K | ---- | --10K | ---- | ---- | ---- | ---- |
Purchase of fixed assets | ---- | ---- | 80.99%-23K | 98.80%-121K | 97.45%-121K | 39.39%-10.11M | -747.68%-4.75M | ---16.69M | ---560K | ---- |
Purchase of intangible assets | ---- | ---- | ---- | ---- | ---- | ---- | ---- | ---25K | ---- | ---- |
Sale of subsidiaries | ---- | ---- | ---- | ---17K | ---- | ---- | ---- | ---- | ---- | ---- |
Acquisition of subsidiaries | ---- | ---- | ---- | ---- | ---- | ---- | ---- | ---- | ---- | -95.95%10K |
Cash on investment | ---- | ---- | ---- | ---- | ---- | --5.06M | ---- | ---- | ---- | ---- |
Other items in the investment business | ---- | ---- | ---- | ---258K | ---- | ---- | ---- | ---6.69M | ---- | ---- |
Net cash from investment operations | ---- | 102.35%2K | 80.99%-23K | 98.32%-85K | 97.45%-121K | 78.43%-5.05M | -747.68%-4.75M | -93,672.00%-23.39M | -18,766.67%-560K | 106.87%25K |
Net cash before financing | -128.04%-1.32M | 112.85%4.74M | 111.93%4.7M | -227.31%-36.85M | -277.02%-39.36M | -2,236.24%-11.26M | -7.61%-10.44M | 101.56%527K | 18.81%-9.7M | -10.91%-33.83M |
Cash flow from financing activities | ||||||||||
New borrowing | --10M | ---- | ---- | ---- | ---- | ---- | -60.17%7.77M | --15.6M | --19.5M | ---- |
Refund | ---1.73M | ---- | ---- | -168.97%-13.8M | ---13.26M | ---5.13M | ---- | ---- | ---- | ---- |
Issuing shares | ---- | ---- | ---- | --50M | ---- | ---- | ---- | -79.99%8M | ---- | --39.98M |
Interest paid - financing | ---- | ---3.5M | ---- | ---- | ---- | ---- | ---- | 10.28%-9.66M | ---- | -198.81%-10.76M |
Absorb investment income | ---- | ---- | ---- | ---- | ---- | 66.81%2.4M | ---- | --1.44M | ---- | ---- |
Other items of the financing business | ---- | ---- | ---- | -111.79%-2.48M | 2,631.37%49.98M | 246.54%21M | 118.91%1.83M | -282.14%-14.33M | -179.32%-9.68M | -68.15%7.87M |
Net cash from financing operations | 2,952.07%8.27M | -114.01%-4.52M | -100.80%-290K | 158.84%32.24M | 436.25%36.29M | 4,265.55%12.46M | -30.39%6.77M | -100.81%-299K | -19.57%9.72M | 76.40%36.9M |
Effect of rate | -95.65%-225K | -1,294.17%-1.43M | 71.11%-115K | 126.03%120K | 0.75%-398K | -260.16%-461K | -1,054.76%-401K | 88.76%-128K | 144.21%42K | -38,066.67%-1.14M |
Net Cash | 57.79%6.95M | 104.73%218K | 243.60%4.41M | -485.21%-4.61M | 16.42%-3.07M | 425.00%1.2M | -17,585.71%-3.67M | -92.56%228K | -84.89%21K | 131.98%3.07M |
Begining period cash | -40.62%1.78M | -60.02%2.99M | -60.02%2.99M | 10.91%7.48M | 10.91%7.48M | 1.50%6.75M | 1.50%6.75M | 40.83%6.65M | 40.83%6.65M | -67.00%4.72M |
Cash at the end | 16.78%8.51M | -40.62%1.78M | 81.39%7.28M | -60.02%2.99M | 50.21%4.02M | 10.91%7.48M | -60.16%2.67M | 1.50%6.75M | 40.86%6.71M | 40.83%6.65M |
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 | -- | Kaiyuan Shun Tak Certified Public Accountants Limited | -- | Zhongzheng Tianheng Accountants Co., Ltd. | -- | Zhongzheng Tianheng Accountants Co., Ltd. | -- | Zhongzheng Tianheng Accountants Co., Ltd. | -- | Zhongzheng Tianheng 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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