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(Q6)Sep 30, 2024 | (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 | |
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Cash flow from operating activities | ||||||||||
Earning before tax | ---- | 3.05%6.88M | ---- | -59.65%6.68M | -85.44%2.32M | -20.46%16.56M | -22.56%15.95M | -65.51%20.81M | -18.61%20.59M | 29.41%60.35M |
Profit adjustment | ||||||||||
Interest (income) - adjustment | ---- | -78.50%-3.06M | ---- | -660.89%-1.71M | -541.43%-449K | 85.87%-225K | 94.30%-70K | 66.96%-1.59M | 48.17%-1.23M | -86.46%-4.82M |
Dividend (income)- adjustment | ---- | -6.91%-1.22M | ---- | 2.56%-1.14M | 1.60%-1.11M | ---1.17M | ---1.13M | ---- | ---- | ---- |
Impairment and provisions: | ---- | -67.35%254K | ---- | 1,520.83%778K | 46.15%38K | -63.91%48K | -81.16%26K | -48.05%133K | --138K | --256K |
-Impairment of trade receivables (reversal) | ---- | -13.92%303K | ---- | 2,614.29%352K | 25.00%-9K | -227.27%-14K | -700.00%-12K | -54.17%11K | --2K | --24K |
-Other impairments and provisions | ---- | -111.50%-49K | ---- | 587.10%426K | 23.68%47K | -49.18%62K | -72.06%38K | -47.41%122K | --136K | --232K |
Revaluation surplus: | ---- | 397.17%3.16M | ---- | 0.95%635K | 52.08%2.85M | 204.66%629K | 1,038.00%1.88M | ---601K | ---200K | ---- |
-Other fair value changes | ---- | 397.17%3.16M | ---- | 0.95%635K | 52.08%2.85M | 204.66%629K | 1,038.00%1.88M | ---601K | ---200K | ---- |
Asset sale loss (gain): | ---- | 89.92%-148K | ---- | -24.83%-1.47M | 91.55%-62K | -1,351.06%-1.18M | -880.85%-734K | 2,250.00%94K | 422.22%94K | -93.65%4K |
-Loss (gain) on sale of property, machinery and equipment | ---- | --207K | ---- | ---- | ---- | ---- | ---- | 2,250.00%94K | 422.22%94K | -93.65%4K |
-Loss (gain) from selling other assets | ---- | 75.82%-355K | ---- | -24.83%-1.47M | 91.55%-62K | ---1.18M | ---734K | ---- | ---- | ---- |
Depreciation and amortization: | ---- | -4.70%7.31M | ---- | 4.69%7.67M | 11.66%3.9M | -2.79%7.33M | -5.52%3.49M | 27.95%7.54M | 59.79%3.7M | 398.98%5.89M |
Financial expense | ---- | 51.11%272K | ---- | 39.53%180K | 9.46%81K | -35.18%129K | -42.19%74K | -44.57%199K | -11.11%128K | -40.17%359K |
Exchange Loss (gain) | ---- | 166.67%2K | ---- | 66.67%-3K | -50.00%-3K | -200.00%-9K | ---2K | ---3K | ---- | ---- |
Special items | ---- | ---- | ---- | ---- | ---- | 46.43%-15K | ---- | -211.11%-28K | -900.00%-30K | ---9K |
Operating profit before the change of operating capital | ---- | 15.79%13.46M | ---- | -47.40%11.62M | -61.14%7.57M | -16.80%22.09M | -15.98%19.48M | -57.19%26.56M | -8.71%23.19M | 35.17%62.04M |
Change of operating capital | ||||||||||
Accounts receivable (increase)decrease | ---- | ---- | ---- | ---- | ---- | ---- | ---- | ---- | 94.49%-2.63M | ---- |
Accounts payable increase (decrease) | ---- | 293.69%140.14M | ---- | -383.60%-72.35M | -212.76%-42.34M | 133.19%25.51M | 453.10%37.55M | -267.58%-76.86M | -119.76%-10.63M | -23.49%45.86M |
prepayments (increase)decrease | ---- | 176.17%7.16M | ---- | 52.57%-9.41M | 65.50%-7.07M | -180.12%-19.83M | -268.97%-20.48M | 986.39%24.75M | 615.13%12.12M | 226.14%2.28M |
Special items for working capital changes | ---- | ---- | ---- | ---- | 128.73%27.39M | -184.44%-62.67M | ---95.33M | 183.42%74.22M | ---- | ---88.96M |
Cash from business operations | 2,021.91%86.95M | 6,802.45%22.57M | 68.68%-4.52M | 100.94%327K | 75.42%-14.45M | -171.71%-34.9M | -366.57%-58.77M | 129.43%48.67M | -24.37%22.05M | -60.19%21.21M |
Hong Kong profits tax paid | ---160K | 30.43%-608K | ---- | -114.24%-874K | ---- | 161.21%6.14M | ---- | 41.37%-10.02M | ---- | -145.75%-17.1M |
Interest paid - operating | ---- | -90.21%-272K | ---- | -48.96%-143K | -84.09%-81K | 37.25%-96K | 54.17%-44K | 22.73%-153K | ---96K | ---198K |
Net cash from operations | 2,018.37%86.79M | 3,243.62%21.69M | 68.86%-4.52M | 97.61%-690K | 75.30%-14.53M | -174.97%-28.86M | -367.94%-58.82M | 882.61%38.49M | -21.22%21.95M | -91.54%3.92M |
Cash flow from investment activities | ||||||||||
Interest received - investment | 18.15%1.8M | 78.50%3.06M | 239.87%1.53M | 660.89%1.71M | 541.43%449K | -85.87%225K | -94.30%70K | -66.96%1.59M | -48.17%1.23M | 86.46%4.82M |
Dividend received - investment | -16.49%937K | 6.91%1.22M | 1.26%1.12M | -2.56%1.14M | -1.60%1.11M | --1.17M | --1.13M | ---- | ---- | ---- |
Loan receivable (increase) decrease | 104.24%190K | 367.46%9.52M | -197.81%-4.49M | -113.24%-3.56M | ---1.51M | ---1.67M | ---- | ---- | ---- | ---- |
Decrease in deposits (increase) | 47.46%7.69M | 200.00%5.22M | --5.22M | -165.16%-5.22M | ---- | 177.55%8M | 67.34%-3.37M | 9.15%-10.32M | 9.15%-10.32M | -294.65%-11.36M |
Sale of fixed assets | 3,075.00%1.27M | --440K | --40K | ---- | ---- | ---- | ---- | 353.78%540K | 1,700.00%540K | -79.76%119K |
Purchase of fixed assets | 56.18%-39K | 90.72%-96K | 91.39%-89K | 67.80%-1.03M | 64.82%-1.03M | 23.09%-3.21M | 25.03%-2.94M | 34.41%-4.18M | -16.39%-3.92M | -106.86%-6.37M |
Recovery of cash from investments | 730.41%10.24M | -72.22%4.82M | 200.73%1.23M | 8.87%17.36M | -89.50%410K | --15.95M | --3.9M | ---- | ---- | ---- |
Cash on investment | -78.89%-10.61M | 48.36%-12.32M | 38.77%-5.93M | -53.24%-23.87M | -41.45%-9.69M | 18.02%-15.57M | -280.50%-6.85M | ---19M | ---1.8M | ---- |
Other items in the investment business | ---- | ---- | ---- | ---- | ---- | ---- | ---- | --1.18M | ---- | ---- |
Net cash from investment operations | 937.81%11.48M | 188.13%11.86M | 86.65%-1.37M | -374.80%-13.45M | -27.34%-10.26M | 116.22%4.9M | 43.54%-8.06M | -135.99%-30.18M | -15.77%-14.27M | -315.61%-12.79M |
Net cash before financing | 1,767.20%98.27M | 337.19%33.55M | 76.22%-5.89M | 40.97%-14.14M | 62.94%-24.79M | -388.29%-23.96M | -970.67%-66.88M | 193.69%8.31M | -50.57%7.68M | -116.98%-8.87M |
Cash flow from financing activities | ||||||||||
New borrowing | --5M | ---- | ---- | -75.00%10M | ---- | -62.26%40M | -65.91%30M | 89.29%106M | 252.00%88M | -37.78%56M |
Refund | ---5M | ---- | ---- | 75.00%-10M | ---- | 62.26%-40M | 65.91%-30M | -60.61%-106M | -193.33%-88M | 25.42%-66M |
Interest paid - financing | -116.13%-268K | ---- | ---124K | -12.12%-37K | ---- | 28.26%-33K | 6.25%-30K | 71.43%-46K | 77.78%-32K | 73.17%-161K |
Dividends paid - financing | 0.00%-9.52M | 0.19%-9.52M | 0.19%-9.52M | 0.00%-9.54M | 0.00%-9.54M | 37.26%-9.54M | 37.26%-9.54M | -35.71%-15.2M | -35.71%-15.2M | 77.60%-11.2M |
Other items of the financing business | ---- | ---- | ---- | ---253K | ---- | ---- | ---- | ---996K | ---- | ---- |
Net cash from financing operations | -6.60%-12.77M | 1.66%-15.09M | 7.80%-11.98M | -15.46%-15.35M | -15.00%-12.99M | 43.05%-13.29M | 44.68%-11.3M | 5.40%-23.34M | -14.21%-20.42M | -140.01%-24.67M |
Effect of rate | ---1K | ---2K | ---- | ---- | ---- | --2K | ---- | ---- | ---- | ---- |
Net Cash | 578.41%85.5M | 162.59%18.46M | 52.69%-17.87M | 20.83%-29.49M | 51.67%-37.78M | -147.92%-37.25M | -513.64%-78.17M | 55.20%-15.03M | -444.17%-12.74M | -129.44%-33.54M |
Begining period cash | 31.28%77.47M | -33.32%59.01M | -33.32%59.01M | -29.62%88.5M | -29.62%88.5M | -10.67%125.75M | -10.67%125.75M | -19.24%140.77M | -19.24%140.77M | 188.61%174.31M |
Cash at the end | 296.12%162.96M | 31.28%77.47M | -18.89%41.14M | -33.32%59.01M | 6.61%50.72M | -29.62%88.5M | -62.84%47.58M | -10.67%125.75M | -25.55%128.03M | -19.24%140.77M |
Cash balance analysis | ||||||||||
Cash and bank balance | ---- | ---- | ---- | ---- | ---- | ---- | ---- | ---- | 11.87%31.89M | ---- |
Cash and cash equivalent balance | ---- | ---- | ---- | ---- | ---- | ---- | ---- | ---- | 11.87%31.89M | ---- |
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 | -- | Ernst & Young | -- | Ernst & Young | -- | Ernst & Young | -- | Ernst & Young | -- | Ernst & Young |
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.