(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 | -43.30%-12M | ---- | 42.90%-8.38M | ---- | 41.07%-14.67M | ---- | 54.50%-24.89M | ---- | -113.51%-54.71M | ---- |
Profit adjustment | ||||||||||
Interest (income) - adjustment | -91.30%-44K | ---- | 88.44%-23K | ---- | -5.85%-199K | ---- | 76.73%-188K | ---- | 19.84%-808K | ---- |
Attributable subsidiary (profit) loss | -85.00%3K | ---- | 350.00%20K | ---- | 85.96%-8K | ---- | -214.00%-57K | ---- | 2,400.00%50K | ---- |
Impairment and provisions: | --1.08M | ---- | ---- | ---- | -70.49%1.92M | ---- | -45.24%6.52M | ---- | 108,090.91%11.9M | ---- |
-Impairment of property, plant and equipment (reversal) | ---- | ---- | ---- | ---- | -92.41%209K | ---- | -27.67%2.75M | ---- | --3.81M | ---- |
-Impairment of trade receivables (reversal) | ---- | ---- | ---- | ---- | ---- | ---- | ---- | ---- | 2,854.55%325K | ---- |
-Impairment of goodwill | ---- | ---- | ---- | ---- | ---- | ---- | --950K | ---- | ---- | ---- |
-Other impairments and provisions | --1.08M | ---- | ---- | ---- | -39.09%1.71M | ---- | -63.78%2.81M | ---- | --7.77M | ---- |
Asset sale loss (gain): | ---224K | ---- | ---- | ---- | ---838K | ---- | ---- | ---- | ---- | ---- |
-Loss (gain) from sale of subsidiary company | ---- | ---- | ---- | ---- | ---822K | ---- | ---- | ---- | ---- | ---- |
-Loss (gain) on sale of property, machinery and equipment | ---224K | ---- | ---- | ---- | ---16K | ---- | ---- | ---- | ---- | ---- |
Depreciation and amortization: | 7,412.50%601K | ---- | -99.30%8K | ---- | -49.04%1.15M | ---- | -64.09%2.25M | ---- | 156.68%6.26M | ---- |
Financial expense | 13.28%2.13M | ---- | -27.64%1.88M | ---- | -4.93%2.6M | ---- | -48.03%2.74M | ---- | 37.29%5.27M | ---- |
Exchange Loss (gain) | ---- | ---- | 320.96%1.66M | ---- | 47.22%-749K | ---- | ---1.42M | ---- | ---- | ---- |
Special items | 99.45%-20K | ---- | -490.28%-3.61M | ---- | -64.58%926K | ---- | -83.43%2.61M | ---- | 605.68%15.78M | ---- |
Operating profit before the change of operating capital | -0.30%-8.47M | ---- | 14.39%-8.45M | ---- | 20.68%-9.87M | ---- | 23.49%-12.44M | ---- | 10.20%-16.26M | ---- |
Change of operating capital | ||||||||||
Inventory (increase) decrease | ---17K | ---- | ---- | ---- | ---- | ---- | ---945K | ---- | ---- | ---- |
Accounts receivable (increase)decrease | -102.29%-134K | ---- | 5,786.41%5.86M | ---- | -161.68%-103K | ---- | 100.90%167K | ---- | -836.73%-18.57M | ---- |
Accounts payable increase (decrease) | -6.58%71K | ---- | 155.47%76K | ---- | 17.96%-137K | ---- | 67.88%-167K | ---- | -5.26%-520K | ---- |
Advance payment increase (decrease) | -614.01%-807K | ---- | -90.43%157K | ---- | 353.04%1.64M | ---- | 133.09%362K | ---- | 81.30%-1.09M | ---- |
Special items for working capital changes | ---- | ---- | ---- | ---- | -530.00%-63K | ---- | -107.94%-10K | ---- | 161.46%126K | ---- |
Cash from business operations | -217.76%-8.25M | ---- | 69.59%-2.6M | ---- | 34.55%-8.53M | ---- | 64.11%-13.04M | ---- | -64.08%-36.32M | ---- |
Other taxs | ---- | ---- | ---- | ---- | ---- | ---- | 95.72%-16K | ---- | 67.65%-374K | ---- |
Interest received - operating | 91.30%44K | ---- | 35.29%23K | ---- | -56.41%17K | ---- | -87.17%39K | ---- | --304K | ---- |
Special items of business | ---- | -3,344.05%-2.73M | ---- | 101.68%84K | ---- | 16.75%-5M | ---- | 55.91%-6.01M | ---- | -302.24%-13.62M |
Net cash from operations | -218.90%-8.2M | -3,344.05%-2.73M | 69.79%-2.57M | 101.68%84K | 34.56%-8.52M | 16.75%-5M | 64.24%-13.01M | 55.91%-6.01M | -56.24%-36.39M | -302.24%-13.62M |
Cash flow from investment activities | ||||||||||
Interest received - investment | ---- | ---- | ---- | ---- | ---- | ---- | ---- | ---- | 49.81%773K | ---- |
Loan receivable (increase) decrease | -100.04%-6K | ---- | 308.33%14.91M | ---- | 151.62%3.65M | ---- | -92.45%1.45M | ---- | 157.58%19.21M | ---- |
Sale of fixed assets | --224K | ---- | ---- | ---- | --36K | ---- | ---- | ---- | ---- | ---- |
Purchase of fixed assets | 96.15%-5K | ---- | -1,200.00%-130K | ---- | ---10K | ---- | ---- | ---- | -84.85%-2.1M | ---- |
Sale of subsidiaries | ---- | ---- | ---- | ---- | ---262K | ---- | ---- | ---- | ---- | ---- |
Other items in the investment business | ---- | ---- | ---- | 147,740.00%14.76M | ---4K | -100.45%-10K | ---- | -84.79%2.2M | ---- | 143.77%14.47M |
Net cash from investment operations | -98.56%213K | ---- | 333.25%14.78M | 147,740.00%14.76M | 135.08%3.41M | -100.45%-10K | -91.89%1.45M | -84.79%2.2M | 290.80%17.88M | 143.77%14.47M |
Net cash before financing | -165.45%-7.99M | -118.35%-2.73M | 339.15%12.21M | 396.43%14.85M | 55.85%-5.1M | -31.68%-5.01M | 37.54%-11.56M | -548.06%-3.8M | 43.33%-18.51M | 103.23%849K |
Cash flow from financing activities | ||||||||||
Issuing shares | ---- | ---- | ---- | ---- | --5.46M | ---- | ---- | ---- | ---- | ---- |
Interest paid - financing | -4.22%-247K | ---- | 32.29%-237K | ---- | 33.21%-350K | ---- | 27.02%-524K | ---- | ---718K | ---- |
Absorb investment income | ---- | ---- | --800K | ---- | ---- | ---- | --1.18M | ---- | ---- | ---- |
Issuance expenses and redemption of securities expenses | ---- | ---- | ---- | ---- | 92.78%-722K | ---- | ---10M | ---- | ---- | ---- |
Other items of the financing business | 17.68%-1.09M | -8.44%-797K | ---1.33M | 59.21%-735K | ---- | 84.86%-1.8M | ---6K | -481.05%-11.9M | ---- | ---2.05M |
Net cash from financing operations | -75.07%-1.34M | -8.44%-797K | -158.30%-766K | 59.21%-735K | 111.01%1.31M | 84.86%-1.8M | -229.23%-11.94M | -481.05%-11.9M | ---3.63M | ---2.05M |
Effect of rate | 74.17%-70K | -100.81%-6K | -187.14%-271K | 422.54%742K | -52.59%311K | 111.33%142K | 201.86%656K | -196.68%-1.25M | 73.21%-644K | 149.48%1.3M |
Net Cash | -181.56%-9.33M | -124.96%-3.52M | 401.85%11.44M | 307.21%14.11M | 83.87%-3.79M | 56.63%-6.81M | -6.16%-23.5M | -1,209.76%-15.7M | 32.23%-22.14M | 95.45%-1.2M |
Begining period cash | 94.46%22.99M | 94.46%22.99M | -22.73%11.82M | -22.73%11.82M | -59.88%15.3M | -59.88%15.3M | -37.39%38.15M | -37.39%38.15M | -36.53%60.93M | -36.53%60.93M |
Cash at the end | -40.88%13.59M | -27.04%19.47M | 94.46%22.99M | 209.00%26.68M | -22.73%11.82M | -59.25%8.63M | -59.88%15.3M | -65.28%21.19M | -37.39%38.15M | -8.99%61.02M |
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 | Zheng Zheng Certified Public Accountants Co., Ltd. | -- | Zheng Zheng Certified Public Accountants Co., Ltd. | -- | Zheng Zheng Certified Public Accountants Co., Ltd. | -- | Zheng Zheng Certified Public Accountants Co., Ltd. | -- | Zheng Zheng Certified Public 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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