(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 | -28.85%17.82M | ---- | 3.20%25.05M | ---- | -25.39%24.27M | ---- | 56.97%32.54M | ---- | -38.03%20.73M | ---- |
Profit adjustment | ||||||||||
Interest (income) - adjustment | -209.50%-2.77M | ---- | -2,986.21%-895K | ---- | 94.83%-29K | ---- | 52.26%-561K | ---- | -63.19%-1.18M | ---- |
Interest expense - adjustment | ---- | ---- | ---- | ---- | ---- | ---- | ---- | ---- | --788K | ---- |
Impairment and provisions: | 237.50%27K | ---- | -87.30%8K | ---- | --63K | ---- | ---- | ---- | ---- | ---- |
-Impairmen of inventory (reversal) | 237.50%27K | ---- | -87.30%8K | ---- | --63K | ---- | ---- | ---- | ---- | ---- |
Revaluation surplus: | -2.21%-139K | ---- | -368.97%-136K | ---- | ---29K | ---- | ---- | ---- | ---- | ---- |
-Other fair value changes | -2.21%-139K | ---- | -368.97%-136K | ---- | ---29K | ---- | ---- | ---- | ---- | ---- |
Asset sale loss (gain): | -55,100.00%-550K | ---- | 101.54%1K | ---- | 69.91%-65K | ---- | -188.00%-216K | ---- | 39.52%-75K | ---- |
-Loss (gain) on sale of property, machinery and equipment | -55,100.00%-550K | ---- | 101.54%1K | ---- | 69.91%-65K | ---- | -188.00%-216K | ---- | 39.52%-75K | ---- |
Depreciation and amortization: | -5.56%14.7M | ---- | 2.99%15.56M | ---- | -5.44%15.11M | ---- | -4.94%15.98M | ---- | 602.26%16.81M | ---- |
Financial expense | -3.60%643K | ---- | -11.66%667K | ---- | 3.00%755K | ---- | --733K | ---- | ---- | ---- |
Exchange Loss (gain) | -98.46%15K | ---- | --977K | ---- | ---- | ---- | ---- | ---- | ---- | ---- |
Special items | ---- | ---- | ---- | ---- | --441K | ---- | ---- | ---- | ---- | ---- |
Operating profit before the change of operating capital | -27.86%29.75M | ---- | 1.76%41.24M | ---- | -16.40%40.52M | ---- | 30.73%48.47M | ---- | 5.94%37.08M | ---- |
Change of operating capital | ||||||||||
Inventory (increase) decrease | -181.81%-1.23M | ---- | -17.66%1.51M | ---- | 204.93%1.83M | ---- | 0.29%-1.74M | ---- | -60.22%-1.75M | ---- |
Accounts receivable (increase)decrease | -162.22%-751K | ---- | 174.88%1.21M | ---- | -75.03%-1.61M | ---- | -208.35%-921K | ---- | 266.99%850K | ---- |
Accounts payable increase (decrease) | -441.36%-5.69M | ---- | -23.96%1.67M | ---- | -28.19%2.19M | ---- | 447.49%3.05M | ---- | -132.20%-878K | ---- |
prepayments (increase)decrease | 570.34%972K | ---- | 113.36%145K | ---- | -238.39%-1.09M | ---- | 72.69%784K | ---- | 138.70%454K | ---- |
Special items for working capital changes | 104.49%89K | ---- | -178.50%-1.98M | ---- | 64.28%2.53M | ---- | 223.58%1.54M | ---- | 427.59%475K | ---- |
Cash from business operations | -47.15%23.14M | ---- | -1.33%43.78M | ---- | -13.31%44.37M | ---- | 41.26%51.18M | ---- | 4.09%36.23M | ---- |
Hong Kong profits tax paid | -30.76%-4.38M | ---- | 41.72%-3.35M | ---- | -36.95%-5.75M | ---- | 35.71%-4.2M | ---- | -30.42%-6.53M | ---- |
Special items of business | ---- | -46.50%9.6M | ---- | 12.71%17.94M | ---- | -33.64%15.91M | ---- | 51.75%23.98M | ---- | 58.44%15.8M |
Net cash from operations | -53.60%18.76M | -46.50%9.6M | 4.67%40.43M | 12.71%17.94M | -17.79%38.63M | -33.64%15.91M | 58.17%46.99M | 51.75%23.98M | -0.33%29.71M | 58.44%15.8M |
Cash flow from investment activities | ||||||||||
Interest received - investment | 85.92%1.66M | 341.00%882K | 2,986.21%895K | 952.63%200K | -94.83%29K | -96.17%19K | -52.26%561K | -20.39%496K | 63.19%1.18M | 423.53%623K |
Decrease in deposits (increase) | -66.16%7.66M | -102.60%-720K | 179.27%22.63M | --27.65M | -158,494.44%-28.55M | ---- | 5.26%-18K | ---- | -111.11%-19K | ---- |
Sale of fixed assets | 6,775.00%550K | ---- | -97.25%8K | --7K | 31.08%291K | ---- | 196.00%222K | ---- | -41.41%75K | ---- |
Purchase of fixed assets | -68.24%-3.13M | 56.49%-422K | 82.52%-1.86M | 61.57%-970K | -383.42%-10.65M | -657.96%-2.52M | 58.27%-2.2M | 91.01%-333K | -101.41%-5.28M | -183.18%-3.7M |
Acquisition of subsidiaries | ---- | ---- | ---- | ---- | ---- | ---- | ---- | ---- | ---25.93M | ---25.9M |
Recovery of cash from investments | 528.02%6.5M | 56.92%794K | 20.63%1.04M | -41.03%506K | 35.76%858K | --858K | -5.39%632K | ---- | --668K | ---- |
Cash on investment | 32.33%-21.26M | 56.29%-13.77M | -246.28%-31.42M | -10,327.81%-31.49M | -1,079.84%-9.07M | 57.10%-302K | 52.35%-769K | ---704K | 43.92%-1.61M | ---- |
Net cash from investment operations | 7.96%-8.02M | -222.86%-13.23M | 81.50%-8.71M | -110.26%-4.1M | -2,891.55%-47.09M | -260.26%-1.95M | 94.91%-1.57M | 98.13%-541K | -563.77%-30.93M | -2,337.59%-28.98M |
Net cash before financing | -66.13%10.74M | -126.27%-3.64M | 474.84%31.72M | -0.90%13.84M | -118.63%-8.46M | -40.42%13.96M | 3,822.21%45.41M | 277.77%23.44M | -104.85%-1.22M | -250.10%-13.18M |
Cash flow from financing activities | ||||||||||
New borrowing | ---- | ---- | ---- | ---- | --1.21M | --358K | ---- | ---- | ---- | ---- |
Refund | ---- | ---- | ---- | ---- | ---1.22M | ---- | ---- | ---- | ---- | ---- |
Interest paid - financing | 4.95%-634K | 2.07%-331K | 10.35%-667K | 5.06%-338K | -1.50%-744K | -1.71%-356K | 6.98%-733K | 18.03%-350K | ---788K | ---427K |
Dividends paid - financing | 15.79%-17.92M | ---8.96M | 20.83%-21.28M | ---- | ---26.88M | ---20.16M | ---- | ---- | 33.33%-6.72M | ---6.72M |
Net cash from financing operations | 12.55%-28.55M | -152.46%-14.29M | 14.49%-32.64M | 77.48%-5.66M | -216.38%-38.18M | -300.64%-25.13M | 39.36%-12.07M | 51.21%-6.27M | -97.39%-19.9M | ---12.86M |
Net Cash | -1,829.04%-17.81M | -319.20%-17.92M | 98.02%-923K | 173.24%8.18M | -239.86%-46.64M | -165.05%-11.17M | 257.91%33.35M | 165.92%17.16M | -240.18%-21.12M | -396.46%-26.04M |
Begining period cash | -1.45%62.82M | -1.45%62.82M | -42.25%63.75M | -42.25%63.75M | 43.28%110.38M | 43.28%110.38M | -21.51%77.04M | -21.51%77.04M | 18.13%98.15M | 18.13%98.15M |
Cash at the end | -28.34%45.02M | -37.57%44.9M | -1.45%62.82M | -27.51%71.92M | -42.25%63.75M | 5.32%99.22M | 43.28%110.38M | 30.62%94.2M | -21.51%77.04M | -21.50%72.12M |
Cash balance analysis | ||||||||||
Cash and bank balance | ---- | ---- | ---- | ---- | ---- | ---- | 43.28%110.38M | ---- | --77.04M | -21.50%72.12M |
Cash and cash equivalent balance | ---- | ---- | ---- | ---- | ---- | ---- | 43.28%110.38M | ---- | --77.04M | -21.50%72.12M |
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 | Grant Thornton (Hong Kong) Certified Public Accountants Limited | -- | Grant Thornton (Hong Kong) Certified Public Accountants Limited | -- | Grant Thornton (Hong Kong) Certified Public Accountants Limited | -- | 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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