(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 | ---- | 60.11%144.07M | ---- | 195.32%89.99M | ---- | -192.98%-94.41M | ---- | -20.11%101.54M | ---- | -2.92%127.1M |
Profit adjustment | ||||||||||
Interest (income) - adjustment | ---- | -897.64%-5.92M | ---- | 38.36%-593K | ---- | 7.68%-962K | ---- | 31.22%-1.04M | ---- | -72.75%-1.52M |
Attributable subsidiary (profit) loss | ---- | -13.49%-345K | ---- | -158.35%-304K | ---- | 228.64%521K | ---- | 57.50%-405K | ---- | 53.35%-953K |
Impairment and provisions: | ---- | -5.05%10.68M | ---- | -85.20%11.25M | ---- | 69.43%75.99M | ---- | 157.70%44.85M | ---- | 1,672.27%17.41M |
-Impairmen of inventory (reversal) | ---- | 397.22%12.19M | ---- | -117.64%-4.1M | ---- | -23.26%23.25M | ---- | 293.29%30.3M | ---- | -24.80%7.7M |
-Impairment of goodwill | ---- | ---- | ---- | ---- | ---- | --4.76M | ---- | ---- | ---- | ---- |
-Other impairments and provisions | ---- | -109.87%-1.52M | ---- | -68.02%15.35M | ---- | 229.69%47.98M | ---- | 50.03%14.55M | ---- | 185.46%9.7M |
Revaluation surplus: | ---- | ---- | ---- | ---1.97M | ---- | ---- | ---- | ---787K | ---- | ---- |
-Fair value of investment properties (increase) | ---- | ---- | ---- | ---1.97M | ---- | ---- | ---- | ---787K | ---- | ---- |
Asset sale loss (gain): | ---- | 3,150.00%854K | ---- | -122.76%-28K | ---- | 101.53%123K | ---- | -629.27%-8.02M | ---- | -306.77%-1.1M |
-Loss (gain) from sale of subsidiary company | ---- | ---- | ---- | ---- | ---- | ---- | ---- | -540.70%-8.2M | ---- | ---1.28M |
-Loss (gain) on sale of property, machinery and equipment | ---- | 3,150.00%854K | ---- | -122.76%-28K | ---- | -31.28%123K | ---- | -0.56%179K | ---- | -66.17%180K |
Depreciation and amortization: | ---- | -4.93%61.86M | ---- | -0.85%65.06M | ---- | 9.38%65.62M | ---- | 5.50%59.99M | ---- | 27.68%56.86M |
-Amortization of intangible assets | ---- | -8.30%630K | ---- | -19.46%687K | ---- | -32.03%853K | ---- | -42.54%1.26M | ---- | -39.42%2.18M |
Financial expense | ---- | 32.47%6.25M | ---- | 94.56%4.72M | ---- | -16.72%2.43M | ---- | 66.02%2.91M | ---- | 45.44%1.75M |
Special items | ---- | --5.76M | ---- | ---- | ---- | ---- | ---- | ---- | ---- | ---- |
Operating profit before the change of operating capital | ---- | 32.78%223.21M | ---- | 240.90%168.11M | ---- | -75.22%49.31M | ---- | -0.26%199.04M | ---- | 15.55%199.56M |
Change of operating capital | ||||||||||
Inventory (increase) decrease | ---- | -1,966.02%-85.49M | ---- | 90.57%-4.14M | ---- | -543.97%-43.86M | ---- | 125.91%9.88M | ---- | -1,014.59%-38.13M |
Accounts receivable (increase)decrease | ---- | -1.55%-58.81M | ---- | 17.82%-57.92M | ---- | -176.50%-70.48M | ---- | 58.75%92.14M | ---- | 175.60%58.04M |
Accounts payable increase (decrease) | ---- | 1,043.83%215.39M | ---- | -7.58%18.83M | ---- | 112.58%20.38M | ---- | -450.63%-161.95M | ---- | 24.78%46.19M |
Special items for working capital changes | ---- | -471.28%-20.62M | ---- | 130.02%5.55M | ---- | -251.73%-18.5M | ---- | 193.87%12.2M | ---- | 34.44%-12.99M |
Cash from business operations | -64.27%48.5M | 109.81%273.68M | 268.52%135.75M | 306.55%130.44M | 1,518.45%36.84M | -141.74%-63.15M | -96.45%2.28M | -40.12%151.3M | -50.68%64.07M | 130.28%252.66M |
Other taxs | -149.22%-16.85M | -1,061.63%-38.77M | -27.66%-6.76M | 112.19%4.03M | 58.53%-5.3M | 31.48%-33.07M | 53.42%-12.77M | -205.27%-48.27M | -143.97%-27.42M | 54.86%-15.81M |
Interest paid - operating | 53.80%-1.51M | -32.47%-6.25M | -94.16%-3.26M | -94.56%-4.72M | -31.17%-1.68M | 16.72%-2.43M | 17.84%-1.28M | -66.02%-2.91M | 2.20%-1.56M | -45.44%-1.75M |
Net cash from operations | -76.03%30.14M | 76.22%228.66M | 321.05%125.73M | 231.53%129.75M | 353.55%29.86M | -198.53%-98.65M | -133.56%-11.78M | -57.41%100.12M | -70.02%35.09M | 219.91%235.1M |
Cash flow from investment activities | ||||||||||
Interest received - investment | 54.34%2.76M | 897.64%5.92M | 963.69%1.79M | -38.36%593K | -77.33%168K | -7.68%962K | 117.30%741K | -31.22%1.04M | -32.48%341K | 72.75%1.52M |
Dividend received - investment | ---- | --124K | ---- | ---- | ---- | -79.35%82K | ---- | -15.89%397K | ---- | 65.03%472K |
Decrease in deposits (increase) | ---- | ---- | ---- | ---- | ---- | 248.55%973K | 49,400.00%986K | -389.82%-655K | 33.33%-2K | 149.13%226K |
Sale of fixed assets | 355.26%1.21M | 54.30%520K | -5.00%266K | -78.10%337K | -40.93%280K | 145.06%1.54M | 39.82%474K | -86.93%628K | -64.58%339K | 926.71%4.81M |
Purchase of fixed assets | -31.23%-41.05M | -137.97%-57.61M | -88.43%-31.28M | 45.38%-24.21M | 4.37%-16.6M | 51.03%-44.32M | 67.96%-17.36M | 33.48%-90.52M | 11.79%-54.18M | -84.40%-136.08M |
Purchase of intangible assets | -3.62%-487K | -273.91%-3.01M | 41.61%-470K | -78.10%-805K | -78.10%-805K | 12.23%-452K | 9.96%-452K | 93.48%-515K | 4.56%-502K | 76.52%-7.9M |
Cash on investment | ---- | ---- | ---- | ---- | ---- | ---- | ---- | ---- | ---550K | ---- |
Other items in the investment business | ---- | 75.96%776K | ---- | -81.81%441K | ---- | --2.42M | ---- | ---- | ---- | 94.13%-956K |
Net cash from investment operations | -26.50%-37.57M | -125.37%-53.29M | -75.13%-29.7M | 39.06%-23.64M | -8.63%-16.96M | 56.71%-38.79M | 71.39%-15.61M | 35.02%-89.62M | 11.22%-54.56M | -12.51%-137.92M |
Net cash before financing | -107.73%-7.43M | 65.27%175.37M | 644.28%96.03M | 177.20%106.11M | 147.11%12.9M | -1,409.24%-137.44M | -40.69%-27.39M | -89.20%10.5M | -135.00%-19.47M | 297.93%97.17M |
Cash flow from financing activities | ||||||||||
New borrowing | ---- | 527.11%33.15M | ---- | -88.91%5.29M | 15,166.67%5.04M | -40.11%47.67M | -99.96%33K | 67.70%79.6M | 67.51%78.85M | -6.93%47.47M |
Refund | 27.13%-11.87M | -167.25%-94.81M | 7.89%-16.29M | -28.19%-35.48M | -36.05%-17.69M | -11.23%-27.68M | -13.82%-13M | -47.41%-24.88M | -44.72%-11.42M | 55.09%-16.88M |
Issuing shares | ---- | ---- | ---- | ---- | ---- | ---- | ---- | ---- | ---- | 267.48%3.77M |
Dividends paid - financing | -66.67%-36.12M | -400.07%-36.16M | ---21.67M | 33.81%-7.23M | ---- | 62.51%-10.92M | 50.08%-10.91M | 38.50%-29.14M | 39.76%-21.86M | 6.42%-47.37M |
Pledged bank deposit (increase) decrease | ---- | ---- | ---- | ---- | ---- | ---11.69M | ---- | ---- | ---- | ---- |
Other items of the financing business | ---- | ---- | ---- | ---2.15M | ---2.15M | ---- | ---- | ---- | ---- | ---- |
Net cash from financing operations | -24.24%-50.98M | -127.84%-103.41M | -127.39%-41.03M | -464.95%-45.39M | 32.04%-18.04M | -140.29%-8.03M | -162.63%-26.55M | 208.20%19.94M | 912.78%42.4M | 54.09%-18.43M |
Effect of rate | 38.57%-2.32M | 65.95%-2.22M | 11.98%-3.78M | -277.09%-6.53M | -268.09%-4.3M | -73.01%3.69M | 199.73%2.56M | 675.85%13.67M | -867.66%-2.56M | 60.74%-2.37M |
Net Cash | -206.19%-58.4M | 18.51%71.96M | 1,169.56%55M | 141.74%60.72M | 90.47%-5.14M | -577.92%-145.48M | -335.25%-53.94M | -61.34%30.44M | -61.66%22.93M | 188.24%78.74M |
Begining period cash | 22.84%375.09M | 21.58%305.36M | 21.58%305.36M | -36.08%251.16M | -36.08%251.16M | 12.64%392.95M | 12.64%392.95M | 28.03%348.85M | 28.03%348.85M | -25.91%272.48M |
Cash at the end | -11.84%314.37M | 22.84%375.09M | 47.51%356.57M | 21.58%305.36M | -29.23%241.72M | -36.08%251.16M | -7.49%341.57M | 12.64%392.95M | 11.00%369.21M | 28.03%348.85M |
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 | -- | PricewaterhouseCoopers | -- | PricewaterhouseCoopers | -- | PricewaterhouseCoopers | -- | PricewaterhouseCoopers | -- | PricewaterhouseCoopers |
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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