(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 | |
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Cash flow from operating activities | ||||||||||
Earning before tax | 160.11%44.28M | ---- | 319.58%17.02M | ---- | 71.29%-7.75M | ---- | 12.35%-27M | ---- | -1,104.07%-30.81M | ---- |
Profit adjustment | ||||||||||
Interest (income) - adjustment | -216.49%-1.21M | ---- | -6.70%-382K | ---- | 67.95%-358K | ---- | 36.93%-1.12M | ---- | -58.13%-1.77M | ---- |
Impairment and provisions: | --824K | ---- | ---- | ---- | ---- | ---- | ---- | ---- | ---- | ---- |
-Other impairments and provisions | --824K | ---- | ---- | ---- | ---- | ---- | ---- | ---- | ---- | ---- |
Asset sale loss (gain): | ---858K | ---- | ---- | ---- | ---- | ---- | ---- | ---- | -67.72%133K | ---- |
-Loss (gain) from sale of subsidiary company | ---858K | ---- | ---- | ---- | ---- | ---- | ---- | ---- | ---- | ---- |
-Loss (gain) on sale of property, machinery and equipment | ---- | ---- | ---- | ---- | ---- | ---- | ---- | ---- | -67.72%133K | ---- |
Depreciation and amortization: | -1.24%46.23M | ---- | 8.41%46.81M | ---- | 45.41%43.18M | ---- | 20.62%29.69M | ---- | 321.89%24.62M | ---- |
Financial expense | -16.97%3.16M | ---- | -23.43%3.8M | ---- | 56.36%4.96M | ---- | 55.36%3.17M | ---- | 140.92%2.04M | ---- |
Special items | ---- | ---- | --2.65M | ---- | ---- | ---- | ---- | ---- | ---- | ---- |
Operating profit before the change of operating capital | 32.23%92.42M | ---- | 74.61%69.89M | ---- | 743.23%40.03M | ---- | 182.09%4.75M | ---- | -163.95%-5.78M | ---- |
Change of operating capital | ||||||||||
Inventory (increase) decrease | -148.09%-2.38M | ---- | 218.88%4.94M | ---- | -76.94%-4.16M | ---- | -5,240.91%-2.35M | ---- | 98.30%-44K | ---- |
Accounts receivable (increase)decrease | -491.03%-18.36M | ---- | 169.21%4.7M | ---- | -122.86%-6.78M | ---- | 25.23%-3.04M | ---- | -1,015.34%-4.07M | ---- |
Accounts payable increase (decrease) | -75.06%2.51M | ---- | 332.82%10.06M | ---- | 244.44%2.33M | ---- | 697.35%675K | ---- | -102.14%-113K | ---- |
Special items for working capital changes | -124.47%-34.46M | ---- | -131.17%-15.35M | ---- | -134.88%-6.64M | ---- | -27.77%19.04M | ---- | 743.65%26.36M | ---- |
Cash from business operations | -46.48%39.73M | ---- | 199.73%74.24M | ---- | 29.89%24.77M | ---- | 16.61%19.07M | ---- | 12.84%16.35M | ---- |
Hong Kong profits tax paid | -2,703.41%-4.93M | ---- | -402.86%-176K | ---- | 95.60%-35K | ---- | -19.52%-796K | ---- | 88.86%-666K | ---- |
Special items of business | ---- | -70.15%6.97M | ---- | 59.00%23.34M | ---- | 218.49%14.68M | ---- | -53.93%4.61M | ---- | 187.50%10.01M |
Net cash from operations | -53.02%34.8M | -70.15%6.97M | 199.44%74.07M | 59.00%23.34M | 35.36%24.74M | 218.49%14.68M | 16.49%18.27M | -53.93%4.61M | 84.23%15.69M | 187.50%10.01M |
Cash flow from investment activities | ||||||||||
Interest received - investment | 100.00%28K | ---- | --14K | ---- | ---- | ---- | 88.65%881K | ---- | 9,240.00%467K | ---- |
Purchase of fixed assets | 58.18%-13.46M | ---- | 6.53%-32.2M | ---- | -200.78%-34.45M | ---- | 52.44%-11.45M | ---- | -211.85%-24.08M | ---- |
Sale of subsidiaries | --1.95M | ---- | ---- | ---- | ---- | ---- | ---- | ---- | ---- | ---- |
Other items in the investment business | --4.57M | 87.97%-826K | ---- | 32.99%-6.87M | ---- | -42.10%-10.25M | --6.67M | 69.37%-7.21M | ---- | -240.47%-23.55M |
Net cash from investment operations | 78.52%-6.91M | 87.97%-826K | 6.57%-32.18M | 32.99%-6.87M | -782.30%-34.45M | -42.10%-10.25M | 83.47%-3.9M | 69.37%-7.21M | -51.92%-23.61M | -240.47%-23.55M |
Net cash before financing | -33.43%27.88M | -62.72%6.14M | 531.36%41.89M | 271.74%16.47M | -167.57%-9.71M | 270.23%4.43M | 281.35%14.37M | 80.78%-2.6M | -12.77%-7.92M | -294.12%-13.54M |
Cash flow from financing activities | ||||||||||
New borrowing | ---- | ---- | 200.00%6M | ---- | -89.83%2M | ---- | --19.67M | ---- | ---- | ---- |
Refund | 26.21%-4.36M | ---- | -10.41%-5.91M | ---- | 67.46%-5.35M | ---- | -1,197.47%-16.44M | ---- | 78.79%-1.27M | ---- |
Interest paid - financing | 17.94%-3.08M | ---- | 23.45%-3.76M | ---- | -54.78%-4.91M | ---- | -55.21%-3.17M | ---- | -140.92%-2.04M | ---- |
Other items of the financing business | ---- | -367.63%-3.15M | ---- | 108.48%1.18M | ---- | -544.33%-13.88M | ---- | 144.09%3.12M | ---- | 5.71%-7.09M |
Net cash from financing operations | -14.35%-27.8M | -367.63%-3.15M | 13.27%-24.31M | 108.48%1.18M | -97.21%-28.03M | -544.33%-13.88M | 17.54%-14.21M | 144.09%3.12M | -141.49%-17.23M | 5.71%-7.09M |
Net Cash | -99.49%89K | -83.05%2.99M | 146.58%17.58M | 286.76%17.65M | -23,832.70%-37.74M | -1,913.82%-9.45M | 100.63%159K | 102.53%521K | -172.91%-25.16M | -88.37%-20.63M |
Begining period cash | 1,070.52%19.22M | 1,070.52%19.22M | -95.83%1.64M | -95.83%1.64M | 0.41%39.38M | 0.41%39.38M | -39.08%39.22M | -39.08%39.22M | 115.52%64.38M | 115.52%64.38M |
Cash at the end | 0.46%19.31M | 15.14%22.21M | 1,070.52%19.22M | -35.54%19.29M | -95.83%1.64M | -24.69%29.93M | 0.41%39.38M | -9.16%39.74M | -39.08%39.22M | 131.23%43.75M |
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 | -- | Evergreen (Hong Kong) Certified Public Accountants Limited | -- | Kaiyuan Shun Tak Certified Public Accountants Limited | -- | Kaiyuan Shun Tak 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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