(FY)Jun 30, 2024 | (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 | |
---|---|---|---|---|---|---|---|---|---|---|
Cash flow from operating activities | ||||||||||
Earning before tax | 116.15%3.75M | ---- | -159.31%-23.2M | ---- | -38.26%-8.95M | ---- | 6.33%-6.47M | ---- | -191.40%-6.91M | ---- |
Profit adjustment | ||||||||||
Interest (income) - adjustment | 6.02%-125K | ---- | ---133K | ---- | ---- | ---- | ---- | ---- | ---108K | ---- |
Impairment and provisions: | -135.85%-3.27M | ---- | 103.74%9.11M | ---- | 488.93%4.47M | ---- | -24.02%759K | ---- | 10.51%999K | ---- |
-Impairment of property, plant and equipment (reversal) | ---- | ---- | ---- | ---- | 930.09%1.16M | ---- | --113K | ---- | ---- | ---- |
-Impairment of trade receivables (reversal) | ---- | ---- | ---- | ---- | --2.97M | ---- | ---- | ---- | --195K | ---- |
-Other impairments and provisions | -135.85%-3.27M | ---- | 2,626.65%9.11M | ---- | -48.30%334K | ---- | -19.65%646K | ---- | -11.06%804K | ---- |
Revaluation surplus: | ---- | ---- | ---- | ---- | ---- | ---- | ---13K | ---- | ---- | ---- |
-Other fair value changes | ---- | ---- | ---- | ---- | ---- | ---- | ---13K | ---- | ---- | ---- |
Asset sale loss (gain): | ---- | ---- | ---- | ---- | ---- | ---- | 8.70%25K | ---- | --23K | ---- |
-Loss (gain) on sale of property, machinery and equipment | ---- | ---- | ---- | ---- | ---- | ---- | 8.70%25K | ---- | --23K | ---- |
Depreciation and amortization: | -28.70%313K | ---- | -38.52%439K | ---- | -7.27%714K | ---- | -9.41%770K | ---- | 130.98%850K | ---- |
Financial expense | -72.09%12K | ---- | -15.69%43K | ---- | 24.39%51K | ---- | 70.83%41K | ---- | --24K | ---- |
Special items | ---- | ---- | -9.92%3.24M | ---- | --3.6M | ---- | ---- | ---- | ---- | ---- |
Operating profit before the change of operating capital | 106.49%682K | ---- | -9,195.58%-10.5M | ---- | 97.69%-113K | ---- | 4.51%-4.89M | ---- | -158.05%-5.12M | ---- |
Change of operating capital | ||||||||||
Accounts receivable (increase)decrease | -151.45%-5.08M | ---- | 146.66%9.88M | ---- | -558.74%-21.18M | ---- | -71.09%4.62M | ---- | 486.02%15.97M | ---- |
Accounts payable increase (decrease) | 103.34%106K | ---- | -317.18%-3.17M | ---- | 969.64%1.46M | ---- | 95.74%-168K | ---- | -183.53%-3.95M | ---- |
prepayments (increase)decrease | -114.93%-173K | ---- | 247.08%1.16M | ---- | -193.59%-788K | ---- | -57.17%842K | ---- | 252.52%1.97M | ---- |
Special items for working capital changes | -107.09%-434K | ---- | 252.14%6.12M | ---- | -143.59%-4.02M | ---- | 13,087.14%9.23M | ---- | 100.61%70K | ---- |
Cash from business operations | -240.65%-4.9M | ---- | 114.15%3.49M | ---- | -355.86%-24.64M | ---- | 7.75%9.63M | ---- | 161.30%8.94M | ---- |
Hong Kong profits tax paid | ---- | ---- | ---- | ---- | -93.67%155K | ---- | --2.45M | ---- | ---- | ---- |
Special items of business | ---- | -82.63%2.21M | ---- | 160.75%12.73M | ---- | -287.17%-20.96M | ---- | -19.51%11.2M | ---- | 377.29%13.91M |
Net cash from operations | -240.65%-4.9M | -82.63%2.21M | 114.23%3.49M | 160.75%12.73M | -302.72%-24.49M | -287.17%-20.96M | 35.14%12.08M | -19.51%11.2M | 4,854.79%8.94M | 377.29%13.91M |
Cash flow from investment activities | ||||||||||
Interest received - investment | -6.02%125K | ---- | --133K | ---- | ---- | ---- | ---- | ---- | 27.06%108K | ---- |
Sale of fixed assets | ---- | ---- | ---- | ---- | ---- | ---- | 1,257.14%95K | ---- | --7K | ---- |
Purchase of fixed assets | ---- | ---- | 78.04%-368K | ---- | -4,978.79%-1.68M | ---- | 77.85%-33K | ---- | -170.91%-149K | ---- |
Other items in the investment business | ---- | 261.54%21K | ---- | -218.18%-13K | ---- | 0.00%11K | ---- | 124.44%11K | ---- | -87.50%-45K |
Net cash from investment operations | 153.19%125K | 261.54%21K | 85.98%-235K | -218.18%-13K | -2,803.23%-1.68M | 0.00%11K | 282.35%62K | 124.44%11K | -213.33%-34K | -87.50%-45K |
Net cash before financing | -246.97%-4.78M | -82.44%2.23M | 112.42%3.25M | 160.72%12.72M | -315.49%-26.17M | -286.88%-20.94M | 36.35%12.14M | -19.16%11.21M | 5,736.08%8.91M | 375.08%13.86M |
Cash flow from financing activities | ||||||||||
Issuing shares | ---- | ---- | ---- | ---- | --8.4M | ---- | ---- | ---- | ---- | ---- |
Interest paid - financing | 72.09%-12K | ---- | 15.69%-43K | ---- | -24.39%-51K | ---- | -70.83%-41K | ---- | -33.33%-24K | ---- |
Issuance expenses and redemption of securities expenses | ---- | ---- | ---- | ---- | ---264K | ---- | ---- | ---- | ---- | ---- |
Other items of the financing business | ---- | 66.49%-130K | ---- | -104.95%-388K | ---- | 8,915.73%7.85M | ---- | 75.35%-89K | ---- | -375.00%-361K |
Net cash from financing operations | 64.63%-237K | 66.49%-130K | -109.02%-670K | -104.95%-388K | 1,174.96%7.43M | 8,915.73%7.85M | -8.82%-691K | 75.35%-89K | -294.41%-635K | -375.00%-361K |
Net Cash | -294.30%-5.02M | -82.94%2.1M | 113.77%2.58M | 194.14%12.33M | -263.63%-18.74M | -217.81%-13.1M | 38.46%11.45M | -17.66%11.12M | 2,692.48%8.27M | 363.94%13.5M |
Begining period cash | 8.40%33.29M | 8.40%33.29M | -37.89%30.71M | -37.89%30.71M | 30.14%49.45M | 30.14%49.45M | 27.82%38M | 27.82%38M | -1.06%29.73M | -1.06%29.73M |
Cash at the end | -15.06%28.28M | -17.76%35.39M | 8.40%33.29M | 18.41%43.04M | -37.89%30.71M | -25.99%36.35M | 30.14%49.45M | 13.61%49.11M | 27.82%38M | 73.41%43.23M |
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 | -- |
Auditor | -- | -- | Evergreen (Hong Kong) Certified Public Accountants Limited | -- | Evergreen (Hong Kong) Certified Public Accountants Limited | -- | Guowei Certified Public Accountants Co., Ltd. | -- | Guowei 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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