(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 | ---- | 84.58%-2.42M | ---- | 32.08%-15.67M | ---- | 27.96%-23.08M | ---- | -1,760.44%-32.03M | ---- | -107.14%-1.72M |
Profit adjustment | ||||||||||
Interest (income) - adjustment | ---- | -238.69%-40.16K | ---- | -51.74%-11.86K | ---- | 98.99%-7.81K | ---- | 63.47%-773.21K | ---- | -806.10%-2.12M |
Impairment and provisions: | ---- | -1,228.93%-1.08M | ---- | -98.22%95.23K | ---- | -78.53%5.34M | ---- | 23,423.93%24.86M | ---- | -139.95%-106.59K |
-Impairment of property, plant and equipment (reversal) | ---- | ---- | ---- | ---- | ---- | --408.78K | ---- | ---- | ---- | ---- |
-Impairmen of inventory (reversal) | ---- | -1,329.25%-1.11M | ---- | -97.23%90.2K | ---- | 63.37%3.26M | ---- | --2M | ---- | ---- |
-Other impairments and provisions | ---- | 568.43%33.65K | ---- | -99.70%5.03K | ---- | -92.71%1.67M | ---- | 21,551.87%22.87M | ---- | -139.95%-106.59K |
Asset sale loss (gain): | ---- | ---- | ---- | -1,749.15%-18.42K | ---- | 72.91%1.12K | ---- | --646 | ---- | ---- |
-Loss (gain) on sale of property, machinery and equipment | ---- | ---- | ---- | -1,749.15%-18.42K | ---- | 72.91%1.12K | ---- | --646 | ---- | ---- |
Depreciation and amortization: | ---- | 115.93%2.34M | ---- | -53.87%1.08M | ---- | -27.47%2.35M | ---- | 4.71%3.24M | ---- | 114.15%3.09M |
-Depreciation | ---- | 9.28%615.23K | ---- | -46.28%562.96K | ---- | -43.71%1.05M | ---- | -1.27%1.86M | ---- | 30.58%1.89M |
Financial expense | ---- | 11.55%102.51K | ---- | 7.32%91.89K | ---- | -27.59%85.62K | ---- | -27.04%118.25K | ---- | 118.04%162.08K |
Special items | ---- | 98.62%-3.62K | ---- | -347.64%-262.66K | ---- | -90.92%106.07K | ---- | --1.17M | ---- | ---- |
Operating profit before the change of operating capital | ---- | 92.56%-1.09M | ---- | 3.36%-14.7M | ---- | -344.77%-15.21M | ---- | -395.43%-3.42M | ---- | -102.69%-690.09K |
Change of operating capital | ||||||||||
Inventory (increase) decrease | ---- | -91.12%156.88K | ---- | 141.48%1.77M | ---- | 838.95%731.79K | ---- | 98.01%-99.03K | ---- | -464.80%-4.97M |
Accounts receivable (increase)decrease | ---- | -372.74%-6.63M | ---- | -226.17%-1.4M | ---- | -93.18%1.11M | ---- | 25.51%16.31M | ---- | 134.88%12.99M |
Accounts payable increase (decrease) | ---- | 3,206.32%4.41M | ---- | 70.79%-142.07K | ---- | 95.08%-486.34K | ---- | 7.52%-9.89M | ---- | -304.37%-10.7M |
Special items for working capital changes | ---- | ---- | ---- | ---- | ---- | ---- | ---- | -169.92%-2.1M | ---- | --3M |
Cash from business operations | ---- | 78.21%-3.15M | ---- | -4.51%-14.47M | ---- | -1,839.96%-13.85M | ---- | 318.25%795.95K | ---- | 94.96%-364.7K |
Other taxs | ---- | ---- | ---- | ---- | ---- | ---- | ---- | ---- | ---- | -50.60%-2.38M |
Special items of business | 179.25%2.8M | 8,145.26%4.63M | 56.86%-3.53M | 108.06%56.09K | -14.63%-8.19M | ---695.59K | -286.51%-7.15M | ---- | 130.38%3.83M | ---- |
Net cash from operations | 179.25%2.8M | 110.21%1.47M | 56.86%-3.53M | 0.88%-14.42M | -14.63%-8.19M | -1,927.35%-14.54M | -286.51%-7.15M | 128.98%795.95K | 130.38%3.83M | 68.83%-2.75M |
Cash flow from investment activities | ||||||||||
Interest received - investment | -12.37%19.14K | 794.86%39.87K | 8,743.72%21.84K | 633.94%4.46K | -39.46%247 | -99.46%607 | -99.60%408 | -61.61%111.39K | -29.18%101.39K | 210.14%290.2K |
Decrease in deposits (increase) | -208.33%-74 | 68.75%-25 | 70.00%-24 | -56.86%-80 | -56.86%-80 | -100.00%-51 | -100.00%-51 | 4,115.65%5.13M | 10,125,888.24%5.16M | 97.45%-127.69K |
Sale of fixed assets | ---- | ---- | ---- | 46.81%42.62K | ---- | 2,391.93%29.03K | ---- | --1.17K | ---- | ---- |
Purchase of fixed assets | -934.64%-88.68K | 89.53%-90.94K | 98.92%-8.57K | 59.24%-868.83K | -0.01%-791.02K | -2,353.08%-2.13M | ---790.95K | 11.73%-86.88K | ---- | 97.44%-98.43K |
Cash on investment | ---- | ---- | ---- | 81.83%-73.01K | ---20.62K | ---401.88K | ---- | ---- | ---- | 97.00%-42K |
Net cash from investment operations | -625.41%-69.61K | 94.29%-51.09K | 101.63%13.25K | 64.26%-894.84K | -2.64%-811.47K | -148.58%-2.5M | -115.01%-790.6K | 23,238.00%5.15M | 7,347.19%5.27M | 100.22%22.08K |
Net cash before financing | 177.57%2.73M | 109.28%1.42M | 60.90%-3.52M | 10.19%-15.31M | -13.44%-9.01M | -386.57%-17.05M | -187.25%-7.94M | 318.39%5.95M | 172.53%9.1M | 85.64%-2.72M |
Cash flow from financing activities | ||||||||||
Interest paid - financing | ---- | ---15 | ---- | ---- | ---- | ---- | ---- | ---- | ---- | ---- |
Net cash from financing operations | -181.89%-1.13M | -17.70%-2.02M | 58.31%-402.19K | -33.65%-1.72M | -68.07%-964.75K | 3.77%-1.29M | 2.58%-574K | -12.26%-1.34M | -2.76%-589.2K | -330.57%-1.19M |
Net Cash | 140.72%1.6M | 96.47%-601.13K | 60.65%-3.92M | 7.11%-17.03M | -17.12%-9.97M | -497.36%-18.33M | -200.04%-8.51M | 217.89%4.61M | 164.87%8.51M | 79.66%-3.91M |
Begining period cash | -4.68%12.24M | -57.00%12.84M | -57.00%12.84M | -38.03%29.87M | -38.03%29.87M | 10.58%48.21M | 10.58%48.21M | -8.24%43.59M | -8.24%43.59M | -28.83%47.51M |
Cash at the end | 55.15%13.84M | -4.68%12.24M | -55.18%8.92M | -57.00%12.84M | -49.86%19.9M | -38.03%29.87M | -23.81%39.7M | 10.58%48.21M | 51.50%52.1M | -8.24%43.59M |
Cash balance analysis | ||||||||||
Currency Unit | HKD | HKD | HKD | HKD | HKD | HKD | HKD | HKD | HKD | HKD |
Accounting Standards | IAS | IAS | IAS | IAS | IAS | IAS | IAS | IAS | IAS | IAS |
Audit Opinions | -- | Unqualified Opinion | -- | Unqualified Opinion | -- | Unqualified Opinion | -- | Unqualified Opinion | -- | Unqualified Opinion |
Auditor | -- | Grant Tung (Hong Kong) Certified Public Accountants | -- | Grant Tung (Hong Kong) Certified Public Accountants | -- | Grant Tung (Hong Kong) Certified Public Accountants | -- | Grant Tung (Hong Kong) Certified Public Accountants | -- | Deloitte & Touche Tohmatsu Certified Public Accountants |
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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