(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 | |
---|---|---|---|---|---|---|---|---|---|---|
Cash flow from operating activities | ||||||||||
Earning before tax | -31.99%-29.41M | ---- | -119.78%-22.28M | ---- | -96.43%-10.14M | ---- | 92.28%-5.16M | ---- | -320.31%-66.87M | ---- |
Profit adjustment | ||||||||||
Interest (income) - adjustment | 10.16%-230K | ---- | -194.25%-256K | ---- | -1,142.86%-87K | ---- | 97.85%-7K | ---- | 60.07%-325K | ---- |
Dividend (income)- adjustment | ---- | ---- | ---- | ---- | ---- | ---- | ---- | ---- | 84.69%-405K | ---- |
Attributable subsidiary (profit) loss | ---- | ---- | ---- | ---- | 950.00%84K | ---- | -89.61%8K | ---- | -87.68%77K | ---- |
Impairment and provisions: | 275.88%12.98M | ---- | -7.87%3.45M | ---- | -41.97%3.75M | ---- | -79.62%6.46M | ---- | 6,241.60%31.71M | ---- |
-Impairment of property, plant and equipment (reversal) | 463.58%4.5M | ---- | -63.16%799K | ---- | -13.93%2.17M | ---- | -57.88%2.52M | ---- | --5.98M | ---- |
-Impairmen of inventory (reversal) | ---- | ---- | --473K | ---- | ---- | ---- | ---- | ---- | ---- | ---- |
-Other impairments and provisions | 288.63%8.48M | ---- | 38.10%2.18M | ---- | -59.91%1.58M | ---- | -84.68%3.94M | ---- | --25.73M | ---- |
Revaluation surplus: | ---- | ---- | ---- | ---- | ---- | ---- | ---- | ---- | -97.53%53K | ---- |
-Other fair value changes | ---- | ---- | ---- | ---- | ---- | ---- | ---- | ---- | -97.53%53K | ---- |
Asset sale loss (gain): | ---- | ---- | 100.43%14K | ---- | ---3.26M | ---- | ---- | ---- | ---- | ---- |
-Loss (gain) from sale of subsidiary company | ---- | ---- | --14K | ---- | ---- | ---- | ---- | ---- | ---- | ---- |
-Loss (gain) on sale of property, machinery and equipment | ---- | ---- | ---- | ---- | ---3.26M | ---- | ---- | ---- | ---- | ---- |
Depreciation and amortization: | -33.70%4.51M | ---- | 63.34%6.81M | ---- | -14.59%4.17M | ---- | -80.66%4.88M | ---- | 292.88%25.23M | ---- |
-Depreciation | 147.71%1.03M | ---- | -55.99%415K | ---- | -42.78%943K | ---- | -77.83%1.65M | ---- | 42.21%7.44M | ---- |
-Amortization of intangible assets | -58.23%33K | ---- | -37.30%79K | ---- | -8.70%126K | ---- | -88.46%138K | ---- | 0.25%1.2M | ---- |
Financial expense | -6.89%906K | ---- | 15.83%973K | ---- | -10.16%840K | ---- | -51.88%935K | ---- | 69.99%1.94M | ---- |
Special items | -54.47%-397K | ---- | 93.27%-257K | ---- | 38.13%-3.82M | ---- | -2,929.82%-6.17M | ---- | 327.45%218K | ---- |
Operating profit before the change of operating capital | -0.76%-11.63M | ---- | -36.43%-11.55M | ---- | -993.56%-8.46M | ---- | 111.31%947K | ---- | 1.33%-8.37M | ---- |
Change of operating capital | ||||||||||
Inventory (increase) decrease | 126.68%1.82M | ---- | -7,676.67%-6.82M | ---- | 114.29%90K | ---- | -85.11%42K | ---- | 171.76%282K | ---- |
Accounts receivable (increase)decrease | -641.03%-289K | ---- | -102.74%-39K | ---- | 201.94%1.42M | ---- | -163.33%-1.39M | ---- | 2,956.94%2.2M | ---- |
Accounts payable increase (decrease) | -39.72%560K | ---- | 458.69%929K | ---- | 89.42%-259K | ---- | 54.65%-2.45M | ---- | -229.21%-5.4M | ---- |
prepayments (increase)decrease | 171.22%1.09M | ---- | -164.29%-1.54M | ---- | -47.92%2.39M | ---- | 761.90%4.59M | ---- | 88.48%-693K | ---- |
Special items for working capital changes | ---- | ---- | ---- | ---- | ---2.04M | ---- | ---- | ---- | ---- | ---- |
Cash from business operations | 66.92%-6.21M | ---- | -173.58%-18.77M | ---- | -495.45%-6.86M | ---- | 114.49%1.74M | ---- | -12.51%-11.98M | ---- |
Other taxs | -789.05%-1.89M | ---- | 128.16%274K | ---- | -3,238.71%-973K | ---- | 101.34%31K | ---- | -3,101.30%-2.31M | ---- |
Special items of business | ---- | 68.92%-4.94M | ---- | -2,102.49%-15.9M | ---- | -133.27%-722K | ---- | 457.84%2.17M | ---- | 112.24%389K |
Net cash from operations | 56.22%-8.1M | 68.92%-4.94M | -136.10%-18.5M | -2,102.49%-15.9M | -543.60%-7.83M | -133.27%-722K | 112.36%1.77M | 457.84%2.17M | -35.20%-14.29M | 112.24%389K |
Cash flow from investment activities | ||||||||||
Interest received - investment | 87.50%30K | ---- | -81.61%16K | ---- | 1,142.86%87K | ---- | -97.85%7K | 0.00%284K | -60.46%325K | -43.54%284K |
Dividend received - investment | ---- | ---- | ---- | ---- | ---- | ---- | -69.88%628K | -69.93%627K | -21.17%2.09M | 53.42%2.09M |
Sale of fixed assets | ---- | ---- | ---- | ---- | --34.03M | ---- | ---- | ---- | ---- | ---- |
Purchase of fixed assets | 62.38%-1.82M | ---- | -1,750.76%-4.85M | ---- | -98.48%-262K | ---- | 98.10%-132K | ---- | 82.32%-6.93M | -84.21%-9.14M |
Recovery of cash from investments | ---- | ---- | ---- | ---- | ---- | ---- | ---- | ---- | --35.28M | ---- |
Cash on investment | ---- | ---- | ---- | ---- | ---- | ---- | ---- | ---- | 83.08%-1.17M | -4.07%-5.75M |
Other items in the investment business | ---- | -12.02%-643K | ---- | -101.70%-574K | ---- | --33.83M | ---- | ---- | ---- | --35.38M |
Net cash from investment operations | 62.88%-1.79M | -12.02%-643K | -114.28%-4.83M | -101.70%-574K | 6,630.02%33.85M | 3,612.95%33.83M | -98.30%503K | -96.01%911K | 183.39%29.59M | 192.71%22.85M |
Net cash before financing | 57.60%-9.89M | 66.10%-5.59M | -189.66%-23.33M | -149.77%-16.48M | 1,046.67%26.02M | 974.42%33.1M | -85.17%2.27M | -86.74%3.08M | 133.22%15.3M | 183.51%23.24M |
Cash flow from financing activities | ||||||||||
New borrowing | --2.38M | ---- | ---- | ---- | ---- | ---- | --15.5M | ---- | ---- | ---- |
Refund | 0.00%-3.88M | ---- | -499.85%-3.88M | ---- | 66.60%-646K | ---- | 74.35%-1.93M | 48.15%-1.93M | -34.67%-7.54M | -92.07%-3.73M |
Interest paid - financing | -132.81%-894K | ---- | 10.49%-384K | ---- | -443.04%-429K | ---- | 68.90%-79K | 93.82%-11K | 88.01%-254K | 80.04%-178K |
Dividends paid - financing | ---- | ---- | ---- | ---- | ---- | ---- | ---- | ---- | ---2M | ---2M |
Absorb investment income | ---- | ---- | --300K | ---- | ---- | ---- | ---- | ---- | ---- | ---- |
Other items of the financing business | ---- | -140.18%-5.12M | ---- | 76.22%-2.13M | ---- | ---8.97M | 75.65%-1.4M | ---- | -2,029.63%-5.75M | -7,524.06%-10.14M |
Net cash from financing operations | 27.76%-7.69M | -140.18%-5.12M | -4.29%-10.65M | 76.22%-2.13M | -425.41%-10.21M | -38.23%-8.97M | 109.97%3.14M | 59.56%-6.49M | -46.79%-31.45M | 2.19%-16.05M |
Effect of rate | ---1K | ---- | ---- | ---- | ---- | ---- | ---- | ---- | ---- | ---- |
Net Cash | 48.25%-17.58M | 42.46%-10.71M | -314.90%-33.98M | -177.11%-18.61M | 192.45%15.81M | 807.89%24.13M | 133.46%5.41M | -147.38%-3.41M | 76.06%-16.16M | 116.26%7.2M |
Begining period cash | -56.00%26.7M | -56.00%26.7M | 35.24%60.67M | 35.24%60.67M | 13.70%44.86M | 13.70%44.86M | -29.05%39.46M | -29.05%39.46M | -54.82%55.61M | -54.82%55.61M |
Cash at the end | -65.86%9.11M | -61.99%15.99M | -56.00%26.7M | -39.03%42.06M | 35.24%60.67M | 91.40%68.99M | 13.70%44.86M | -42.61%36.05M | -29.05%39.46M | -20.34%62.81M |
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 | -- |
Auditor | Guowei Certified Public Accountants Co., Ltd. | -- | Guowei Certified Public Accountants Co., Ltd. | -- | Guowei Certified Public Accountants Co., Ltd. | -- | 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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