(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 | 33.91%58.07M | ---- | 44.66%43.37M | ---- | -35.13%29.98M | ---- | 242.41%46.21M | ---- | -358.69%-32.45M | ---- |
Profit adjustment | ||||||||||
Interest (income) - adjustment | -6,400.00%-585K | ---- | 98.11%-9K | ---- | -23,750.00%-477K | ---- | -100.00%-2K | ---- | 97.56%-1K | ---- |
Dividend (income)- adjustment | ---- | ---- | ---- | ---- | ---56K | ---- | ---- | ---- | ---- | ---- |
Attributable subsidiary (profit) loss | ---- | ---- | ---- | ---- | ---- | ---- | -326.64%-5.08M | ---- | ---1.19M | ---- |
Impairment and provisions: | -85.20%1.64M | ---- | 318.69%11.08M | ---- | 4.47%-5.07M | ---- | -177.10%-5.31M | ---- | 170.70%6.88M | ---- |
-Impairment of property, plant and equipment (reversal) | ---- | ---- | ---- | ---- | ---- | ---- | ---- | ---- | --924K | ---- |
-Impairmen of inventory (reversal) | ---- | ---- | ---- | ---- | ---- | ---- | 69.64%570K | ---- | -92.33%336K | ---- |
-Impairment of trade receivables (reversal) | ---- | ---- | ---- | ---- | ---- | ---- | ---- | ---- | 108.10%1.28M | ---- |
-Impairment of goodwill | ---- | ---- | --7.39M | ---- | ---- | ---- | ---- | ---- | ---- | ---- |
-Other impairments and provisions | -55.60%1.64M | ---- | 172.89%3.69M | ---- | 13.74%-5.07M | ---- | -235.46%-5.88M | ---- | 149.97%4.34M | ---- |
Revaluation surplus: | 270.50%237K | ---- | -105.51%-139K | ---- | 865.90%2.52M | ---- | 165.25%261K | ---- | 85.71%-400K | ---- |
-Other fair value changes | 270.50%237K | ---- | -105.51%-139K | ---- | 865.90%2.52M | ---- | 165.25%261K | ---- | 85.71%-400K | ---- |
Asset sale loss (gain): | 703.28%1.65M | ---- | -108.41%-274K | ---- | -45.68%3.26M | ---- | 5,301.80%6M | ---- | 105.98%111K | ---- |
-Loss (gain) from sale of subsidiary company | ---- | ---- | ---- | ---- | 2,089.90%1.97M | ---- | 29.79%-99K | ---- | 97.69%-141K | ---- |
-Loss (gain) on sale of property, machinery and equipment | ---- | ---- | ---- | ---- | ---- | ---- | ---1K | ---- | ---- | ---- |
-Loss (gain) from selling other assets | 703.28%1.65M | ---- | -121.29%-274K | ---- | -78.89%1.29M | ---- | 2,319.05%6.1M | ---- | -94.07%252K | ---- |
Depreciation and amortization: | 23.22%21.04M | ---- | 121.76%17.07M | ---- | 123.74%7.7M | ---- | 163.48%3.44M | ---- | -58.15%1.31M | ---- |
-Amortization of intangible assets | 0.00%195K | ---- | --195K | ---- | ---- | ---- | ---- | ---- | ---- | ---- |
Financial expense | 0.08%2.39M | ---- | 6.84%2.39M | ---- | 29.14%2.24M | ---- | 109.05%1.73M | ---- | --829K | ---- |
Special items | 20.56%-1.46M | ---- | -173.11%-1.84M | ---- | 372.25%2.52M | ---- | -106.02%-926K | ---- | 11,378.36%15.38M | ---- |
Operating profit before the change of operating capital | 15.82%82.99M | ---- | 68.14%71.65M | ---- | -8.02%42.61M | ---- | 586.11%46.33M | ---- | 47.77%-9.53M | ---- |
Change of operating capital | ||||||||||
Inventory (increase) decrease | ---- | ---- | 200.00%3.06M | ---- | -925.68%-3.06M | ---- | -92.90%370K | ---- | 182.75%5.21M | ---- |
Accounts receivable (increase)decrease | -294.02%-48.26M | ---- | -306.37%-12.25M | ---- | -131.68%-3.01M | ---- | 241.72%9.52M | ---- | -185.22%-6.71M | ---- |
Accounts payable increase (decrease) | -2,011.20%-8.11M | ---- | -123.33%-384K | ---- | 118.59%1.65M | ---- | -2,307.48%-8.85M | ---- | -93.57%401K | ---- |
Financial assets at fair value (increase)decrease | -1,394.92%-3.06M | ---- | 105.61%236K | ---- | -2,137.77%-4.21M | ---- | ---188K | ---- | ---- | ---- |
Special items for working capital changes | -160.76%-5.02M | ---- | -61.15%8.26M | ---- | 184.95%21.26M | ---- | -333.09%-25.03M | ---- | 144.41%10.74M | ---- |
Cash from business operations | -70.87%19.67M | ---- | 22.22%67.52M | ---- | 149.48%55.25M | ---- | 20,791.51%22.15M | ---- | 100.26%106K | ---- |
Other taxs | 48.97%-8.55M | ---- | -365.84%-16.75M | ---- | -578.30%-3.6M | ---- | -1,862.96%-530K | ---- | 95.61%-27K | ---- |
Special items of business | ---- | -54.98%2.27M | ---- | 175.80%5.04M | ---- | -116.97%-6.65M | ---- | 1,296.52%39.19M | ---- | 71.52%-3.28M |
Net cash from operations | -78.09%11.12M | -54.98%2.27M | -1.69%50.78M | 175.80%5.04M | 138.96%51.65M | -116.97%-6.65M | 27,260.76%21.62M | 1,296.52%39.19M | 100.19%79K | 71.52%-3.28M |
Cash flow from investment activities | ||||||||||
Interest received - investment | 6,400.00%585K | --171K | -98.11%9K | ---- | 23,750.00%477K | 100.00%2K | 100.00%2K | 0.00%1K | -97.56%1K | -92.31%1K |
Dividend received - investment | ---- | ---- | ---- | ---- | --56K | ---- | ---- | ---- | ---- | ---- |
Purchase of fixed assets | 87.05%-1.32M | 38.55%-832K | 12.10%-10.17M | -14.94%-1.35M | -857.15%-11.57M | -165.32%-1.18M | 70.17%-1.21M | -318.87%-444K | -169.12%-4.05M | 92.92%-106K |
Sale of subsidiaries | ---- | ---- | ---- | ---- | ---10K | ---- | ---- | -80.00%100K | -98.68%468K | -98.60%500K |
Acquisition of subsidiaries | ---- | ---- | 37.52%-3.2M | ---4.88M | -184.27%-5.12M | ---- | 139.47%6.08M | --10.47M | ---15.4M | ---- |
Recovery of cash from investments | ---- | ---- | ---- | --510K | 5,817.16%20M | ---- | --338K | ---- | ---- | --1.33M |
Cash on investment | ---- | ---5M | ---- | ---- | ---- | ---- | ---- | ---- | ---844K | ---844K |
Net cash from investment operations | 94.52%-732K | 1.14%-5.66M | -449.11%-13.36M | -386.90%-5.73M | -26.53%3.83M | -111.61%-1.18M | 126.28%5.21M | 1,047.11%10.13M | -158.24%-19.83M | -97.43%883K |
Net cash before financing | -72.23%10.39M | -394.46%-3.39M | -32.56%37.41M | 91.23%-686K | 106.82%55.48M | -115.87%-7.83M | 235.83%26.83M | 2,161.66%49.32M | -142.97%-19.75M | -110.47%-2.39M |
Cash flow from financing activities | ||||||||||
New borrowing | ---- | ---- | ---- | ---- | ---- | ---- | -60.31%12.89M | ---- | --32.48M | 4,638.10%3.98M |
Refund | ---466K | ---635K | ---- | ---- | 62.50%-11.2M | -292.14%-32.37M | -113.97%-29.87M | ---8.26M | ---13.96M | ---- |
Issuing shares | --27.54M | --27.54M | ---- | ---- | -97.43%2.27M | --2.27M | --88.32M | ---- | ---- | ---- |
Interest paid - financing | ---- | -482.61%-134K | 85.07%-235K | ---23K | -3.48%-1.57M | ---- | -171.61%-1.52M | ---122K | ---560K | ---- |
Dividends paid - financing | ---- | ---- | ---- | ---- | ---36.39M | ---22.33M | ---- | ---- | ---- | ---- |
Issuance expenses and redemption of securities expenses | ---2.51M | ---- | ---- | ---- | -143.80%-57.44M | ---- | ---23.56M | ---- | ---- | ---- |
Other items of the financing business | ---- | ---- | 7.21%2.29M | ---- | --2.14M | ---- | ---- | ---- | ---269K | ---- |
Net cash from financing operations | 193.90%9.23M | 12,270.64%26.53M | 90.85%-9.83M | 99.60%-218K | -344.17%-107.41M | -494.28%-54.63M | 164.71%43.99M | -330.98%-9.19M | --16.62M | 4,638.10%3.98M |
Net Cash | -28.85%19.62M | 2,659.73%23.14M | 153.12%27.58M | 98.55%-904K | -173.33%-51.93M | -255.67%-62.46M | 2,361.71%70.81M | 2,426.57%40.12M | 61.48%-3.13M | -93.08%1.59M |
Begining period cash | 131.23%48.6M | 131.23%48.6M | -71.19%21.02M | -71.19%21.02M | 3,324.60%72.94M | 3,324.60%72.94M | -59.51%2.13M | -59.27%2.13M | -67.32%5.26M | -67.52%5.23M |
Cash at the end | 40.38%68.22M | 256.66%71.74M | 131.23%48.6M | 91.80%20.11M | -71.19%21.02M | -75.18%10.49M | 3,324.60%72.94M | 519.80%42.25M | -59.51%2.13M | -82.44%6.82M |
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 | Huapu (Hong Kong) Certified Public Accountants Limited | -- | Huapu (Hong Kong) Certified Public Accountants Limited | -- | Huapu (Hong Kong) Certified Public Accountants Limited | -- | Chang Ying (Hong Kong) Certified Public Accountants Limited | -- | Guofu Haohua (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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