(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 | -19.78%585.44M | -37.54%537.42M | -60.63%729.75M | -37.89%860.37M | 46.44%1.85B | 66.77%1.39B | 51.18%1.27B | --830.59M | -63.79%837.32M | ---- |
Profit adjustment | ||||||||||
Interest (income) - adjustment | -22.26%-83.64M | ---- | -175.00%-68.41M | ---- | -220.04%-24.88M | ---- | 25.70%-7.77M | ---- | 37.18%-10.46M | ---- |
Attributable subsidiary (profit) loss | 85.74%-19.15M | 106.31%11.92M | -375.32%-134.33M | -922.06%-188.86M | 10.41%48.79M | --22.97M | 413.42%44.19M | ---- | 143.20%8.61M | ---- |
Impairment and provisions: | 340.65%50.14M | ---- | -115.82%-20.84M | -69.89%15.44M | 1,091.71%131.68M | --51.26M | 121.44%11.05M | ---- | -59.36%4.99M | ---- |
-Impairment of property, plant and equipment (reversal) | 261.18%42.8M | ---- | -178.93%-26.56M | ---- | --33.64M | ---- | ---- | ---- | ---- | ---- |
-Impairment of trade receivables (reversal) | 28.40%7.34M | ---- | -71.10%5.72M | ---- | 79.04%19.78M | ---- | --11.05M | ---- | ---- | ---- |
-Other impairments and provisions | ---- | ---- | ---- | -69.89%15.44M | --78.26M | --51.26M | ---- | ---- | -59.36%4.99M | ---- |
Revaluation surplus: | -407.09%-479.27M | -424.51%-40.21M | 85.89%-94.51M | 101.97%12.39M | -58.61%-670.01M | -85.41%-628.42M | -536.30%-422.42M | ---338.93M | 112.85%96.82M | ---- |
-Fair value of investment properties (increase) | -1,039.03%-454.95M | -424.51%-40.21M | 93.79%-39.94M | 101.97%12.39M | -68.08%-643.54M | -85.41%-628.42M | -1,935.04%-382.88M | ---338.93M | 103.10%20.87M | ---- |
-Derivative financial instruments fair value (increase) | 82.31%-6.03M | ---- | 37.12%-34.08M | ---- | -231.24%-54.2M | ---- | 297.59%41.3M | ---- | 85.56%-20.9M | ---- |
-Other fair value changes | 10.75%-18.29M | ---- | -173.92%-20.49M | ---- | 134.30%27.72M | ---- | -183.46%-80.83M | ---- | 51.72%96.85M | ---- |
Asset sale loss (gain): | -86.54%8.98M | -137.54%-15.73M | 110.78%66.69M | 109.40%41.89M | -809.38%-618.44M | -9,255.61%-445.51M | -143.69%-68.01M | ---4.76M | 68.55%-27.91M | ---- |
-Loss (gain) from sale of subsidiary company | ---41.34M | ---41.34M | ---- | ---- | ---552.21M | ---546.83M | ---- | ---- | ---- | ---- |
-Loss (gain) on sale of property, machinery and equipment | -39.09%-25.12M | ---- | 90.79%-18.06M | ---- | -12,158.97%-196.02M | ---- | -453.76%-1.6M | ---- | 188.80%452K | ---- |
-Loss (gain) from selling other assets | -10.98%75.44M | -38.84%25.62M | -34.70%84.75M | -58.66%41.89M | 295.44%129.79M | 2,227.61%101.32M | -134.17%-66.41M | ---4.76M | ---28.36M | ---- |
Depreciation and amortization: | 14.25%508.41M | 3.14%234.82M | -3.73%445.01M | -6.92%227.68M | -5.20%462.24M | -0.70%244.61M | 5.44%487.61M | --246.33M | 13.43%462.47M | ---- |
Financial expense | 93.58%1.18B | 111.71%514.57M | 79.14%611.02M | 45.58%243.06M | 10.10%341.08M | -13.94%166.96M | -33.87%309.79M | --194M | 27.42%468.43M | ---- |
Special items | 99.23%-945K | -36.30%25.76M | -1,291.70%-122.44M | 109.65%40.44M | 39.93%-8.8M | 203.20%19.29M | ---14.65M | ---18.69M | ---- | ---- |
Operating profit before the change of operating capital | 24.14%1.75B | 1.29%1.27B | -6.83%1.41B | 53.43%1.25B | -5.62%1.52B | -10.15%816.29M | -12.75%1.61B | --908.54M | -12.92%1.84B | ---- |
Change of operating capital | ||||||||||
Inventory (increase) decrease | 89.32%-423K | ---- | -3,515.52%-3.96M | ---- | -91.78%116K | ---- | 611.23%1.41M | ---- | 89.68%-276K | ---- |
Accounts receivable (increase)decrease | -71.69%20.81M | 20.10%122.05M | -76.79%73.51M | 207.94%101.63M | 143.30%316.71M | ---94.15M | -1,421.38%-731.37M | ---- | -87.27%55.35M | ---- |
Accounts payable increase (decrease) | 40.72%-230.08M | 156.72%159.4M | -784.16%-388.12M | -1.61%-281M | -115.73%-43.9M | -120.52%-276.55M | 257.42%279.02M | ---125.41M | 23.29%-177.25M | ---- |
Advance payment increase (decrease) | ---- | ---- | ---- | ---- | ---151.56M | ---- | ---- | ---80.08M | ---- | ---- |
Special items for working capital changes | 304.09%3.13B | 202.52%2.04B | 11.13%-1.53B | -177.75%-1.99B | -224.26%-1.73B | -11,624.33%-717.65M | 180.74%1.39B | ---6.12M | 53.18%-1.72B | ---- |
Cash from business operations | 692.10%4.07B | 490.51%3.59B | -675.28%-688.12M | -238.25%-920.21M | -103.49%-88.76M | -139.04%-272.05M | 141,396.33%2.54B | --696.93M | 99.87%-1.8M | ---- |
Other taxs | -99.73%-493.85M | -292.09%-419.05M | 39.02%-247.26M | 12.75%-106.88M | -245.59%-405.49M | -904.49%-122.5M | 53.45%-117.33M | --15.23M | 6.22%-252.05M | ---- |
Special items of business | ---- | ---- | ---- | ---- | ---- | ---- | ---- | ---- | ---- | -18.54%-1.98B |
Net cash from operations | 482.79%3.58B | 409.07%3.17B | -89.25%-935.38M | -160.32%-1.03B | -120.37%-494.25M | -155.40%-394.55M | 1,055.68%2.43B | 135.96%712.16M | 84.42%-253.85M | -18.54%-1.98B |
Cash flow from investment activities | ||||||||||
Interest received - investment | 19.15%70.93M | ---- | 139.30%59.53M | ---- | 220.04%24.88M | ---- | -25.70%7.77M | ---- | -37.18%10.46M | ---- |
Dividend received - investment | -49.59%60.4M | 86.27%9.22M | 1,837.32%119.8M | -79.76%4.95M | -1.20%6.18M | --24.47M | 8.95%6.26M | ---- | -86.23%5.75M | ---- |
Loan receivable (increase) decrease | 37.97%-577.45M | -200.27%-44.64M | -169.91%-931M | -36.21%44.52M | -522.54%-344.93M | 827.44%69.8M | 76.91%-55.41M | 90.70%-9.6M | -112.57%-239.99M | -39.69%-103.14M |
Decrease in deposits (increase) | 26.86%195.37M | 578.53%633.02M | 131.16%154.01M | 126.65%93.29M | -137.98%-494.18M | -1,275.04%-350.09M | -1,209.00%-207.65M | 246.72%29.79M | -98.62%18.72M | -99.43%8.59M |
Sale of fixed assets | -26.92%82.71M | 90.52%95.62M | -54.53%113.17M | 78.23%50.19M | 3,039.54%248.87M | 821.40%28.16M | 38.13%7.93M | --3.06M | 707.17%5.74M | ---- |
Purchase of fixed assets | 56.83%-384.6M | -154.16%-489.13M | 16.55%-890.83M | 60.56%-192.45M | -14.60%-1.07B | -54.99%-488M | 33.90%-931.48M | -8.12%-314.85M | -24.41%-1.41B | -330.21%-291.2M |
Purchase of intangible assets | ---- | ---- | -9.97%-14.85M | ---- | ---13.5M | ---- | ---- | ---- | ---- | ---- |
Sale of subsidiaries | 95.31%660.16M | --88.65M | -82.76%338M | ---- | --1.96B | --995.81M | ---- | ---- | ---- | ---- |
Recovery of cash from investments | -1.84%813.8M | -78.39%142.03M | -0.42%829.05M | -18.42%657.1M | -14.66%832.51M | 224.76%805.47M | -68.61%975.52M | -91.41%248.02M | -27.27%3.11B | 68.56%2.89B |
Cash on investment | -32.19%-2.9B | -15.81%-1.55B | 59.10%-2.19B | 68.54%-1.34B | 26.74%-5.36B | 22.67%-4.25B | 28.42%-7.31B | -73.12%-5.5B | -50.51%-10.21B | 17.40%-3.18B |
Other items in the investment business | -33.07%860.73M | -44.77%462.59M | -69.14%1.29B | -78.70%837.5M | -19.79%4.17B | -20.15%3.93B | 3.24%5.2B | 344,642.55%4.92B | --5.03B | -113.46%-1.43M |
Net cash from investment operations | 1.24%-1.11B | -513.66%-651.63M | -3,060.16%-1.13B | -79.42%157.53M | 98.46%-35.68M | 224.00%765.58M | 37.21%-2.31B | 8.67%-617.42M | -43.43%-3.68B | 34.39%-676.02M |
Net cash before financing | 219.59%2.47B | 390.13%2.52B | -289.27%-2.06B | -334.37%-869.56M | -564.02%-529.93M | 291.63%371.03M | 102.90%114.2M | 103.57%94.74M | 6.22%-3.94B | 1.65%-2.66B |
Cash flow from financing activities | ||||||||||
New borrowing | 19.94%11.02B | 9.14%4.81B | -32.95%9.19B | -34.80%4.41B | 55.67%13.7B | 48.31%6.76B | -18.44%8.8B | -14.74%4.56B | -10.35%10.79B | -31.96%5.35B |
Refund | -22.64%-9.1B | -125.79%-6.81B | 13.65%-7.42B | 25.77%-3.02B | -11.34%-8.6B | -17.13%-4.06B | 2.23%-7.72B | 21.34%-3.47B | -22.50%-7.9B | 8.74%-4.41B |
Issuance of bonds | ---- | ---- | ---- | ---- | -46.46%1.18B | --1.18B | 2,755.59%2.21B | ---- | --77.22M | --80M |
Interest paid - financing | -54.11%-1.86B | -132.21%-987.33M | -59.71%-1.21B | -30.13%-425.2M | -8.25%-755.23M | 11.31%-326.75M | 13.56%-697.68M | 5.29%-368.42M | -29.94%-807.1M | -26.91%-388.99M |
Dividends paid - financing | 51.83%-202.89M | ---- | -8.86%-421.19M | ---- | -12.02%-386.92M | ---- | -10.65%-345.41M | ---- | -16.29%-312.16M | ---- |
Issuance expenses and redemption of securities expenses | -2,340.91%-3.92B | -1,091.77%-1.06B | 91.23%-160.57M | 95.16%-88.94M | -149.70%-1.83B | -925.59%-1.84B | -417.72%-733.49M | -175.48%-179.04M | 86.73%-141.68M | 93.86%-64.99M |
Other items of the financing business | 371.37%138.64M | 27.94%-78.94M | 73.00%-51.09M | -10.20%-109.55M | -112.45%-189.19M | 18.35%-99.41M | -103.02%-89.05M | -105.23%-121.75M | 10,781.30%2.95B | 9,465.16%2.33B |
Net cash from financing operations | -2,401.15%-4.04B | -654.78%-4.15B | -105.36%-161.42M | -52.25%748.03M | 121.89%3.01B | 298.00%1.57B | -70.30%1.36B | -86.26%393.57M | 24.62%4.57B | 74.74%2.87B |
Effect of rate | 48.31%-127.6M | 81.48%-105.49M | -2,368.18%-246.85M | -783.33%-569.57M | -52.57%10.88M | -215.48%-64.48M | 112.40%22.94M | 164.85%55.84M | -369.39%-184.97M | 5.21%-86.1M |
Net Cash | 29.40%-1.57B | -1,238.84%-1.63B | -189.70%-2.22B | -106.27%-121.53M | 68.62%2.48B | 296.77%1.94B | 132.89%1.47B | 133.96%488.31M | 218.69%631.41M | 119.66%208.71M |
Begining period cash | -35.80%4.43B | -35.80%4.43B | 56.45%6.9B | 56.45%6.9B | 51.17%4.41B | 51.17%4.41B | 18.06%2.92B | 18.06%2.92B | -18.77%2.47B | -18.77%2.47B |
Cash at the end | -38.31%2.73B | -56.55%2.7B | -35.80%4.43B | -1.17%6.21B | 56.45%6.9B | 81.50%6.29B | 51.17%4.41B | 33.45%3.46B | 18.06%2.92B | 37.20%2.59B |
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 | Deloitte Guan Huang Chen Fang Certified Public Accountants | -- | Deloitte Guan Huang Chen Fang Certified Public Accountants | -- | Deloitte Guan Huang Chen Fang Certified Public Accountants | -- | Deloitte Guan Huang Chen Fang Certified Public Accountants | -- | Deloitte Guan Huang Chen Fang 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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