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TOPSTANDARDCORP (08510)

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  • 0.200
  • 0.0000.00%
Market Closed May 22 09:03 CST
47.78MMarket Cap-50.00P/E (TTM)

TOPSTANDARDCORP (08510) Cash Flow

All
YOY yoy
Hide blank lines yoy
(FY)Dec 31, 2025
(Q6)Jun 30, 2025
(FY)Dec 31, 2024
(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
Cash flow from operating activities
Earning before tax
93.86%-924K
----
-474.44%-15.06M
----
145.61%4.02M
----
-182.48%-8.82M
----
-121.87%-3.12M
----
Profit adjustment
Interest (income) - adjustment
----
----
97.83%-2K
----
-2.22%-92K
----
-26.76%-90K
----
22.83%-71K
----
Attributable subsidiary (profit) loss
157.75%183K
----
100.53%71K
----
---13.49M
----
----
----
----
----
Impairment and provisions:
-88.83%1.08M
----
281.64%9.69M
----
64.17%2.54M
----
-76.62%1.55M
----
851.51%6.61M
----
-Impairment of property, plant and equipment (reversal)
-99.82%9K
----
110.09%5.1M
----
75.00%2.43M
----
884.40%1.39M
----
--141K
----
-Impairment of trade receivables (reversal)
--119K
----
----
----
----
----
----
----
----
----
-Impairment of goodwill
----
----
----
----
--109K
----
----
----
----
----
-Other impairments and provisions
-79.18%954K
----
--4.58M
----
----
----
-97.56%158K
----
--6.47M
----
Asset sale loss (gain):
-104.29%-12K
----
--280K
----
----
----
----
----
81.62%-3.46M
----
-Loss (gain) from sale of subsidiary company
----
----
----
----
----
----
----
----
81.62%-3.46M
----
-Loss (gain) on sale of property, machinery and equipment
-104.29%-12K
----
--280K
----
----
----
----
----
----
----
Depreciation and amortization:
-86.40%460K
----
10.27%3.38M
----
70.96%3.07M
----
277.68%1.79M
----
23,650.00%475K
----
-Depreciation
-88.72%206K
----
-1.72%1.83M
----
91.15%1.86M
----
3,251.72%972K
----
1,350.00%29K
----
Financial expense
-17.25%878K
----
69.49%1.06M
----
0.48%626K
----
12.05%623K
----
-59.77%556K
----
Exchange Loss (gain)
----
----
----
----
28.95%-27K
----
-1,366.67%-38K
----
104.41%3K
----
Special items
----
----
-2.98%-1.42M
----
-5,886.96%-1.38M
----
99.72%-23K
----
---8.23M
----
Operating profit before the change of operating capital
183.35%1.67M
----
57.72%-2M
----
5.53%-4.73M
----
30.82%-5.01M
----
-174.37%-7.24M
----
Change of operating capital
Inventory (increase) decrease
138.60%154K
----
-321.67%-399K
----
153.57%180K
----
-386.96%-336K
----
-207.81%-69K
----
Accounts receivable (increase)decrease
-569.00%-1.07M
----
0.00%229K
----
123.46%229K
----
-326.45%-976K
----
123.40%431K
----
Accounts payable increase (decrease)
-73.07%870K
----
46.20%3.23M
----
60.38%2.21M
----
-64.99%1.38M
----
211.31%3.94M
----
Cash  from business operations
52.40%1.62M
----
150.26%1.06M
----
57.28%-2.11M
----
-68.06%-4.94M
----
63.03%-2.94M
----
Other taxs
---319K
----
----
----
----
----
----
----
----
----
Special items of business
----
-141.26%-470K
----
-41.98%1.14M
----
-73.53%1.96M
200.00%11.81M
723.63%7.42M
---11.81M
---1.19M
Net cash from operations
22.34%1.3M
-141.26%-470K
150.26%1.06M
-41.98%1.14M
-130.72%-2.11M
-73.53%1.96M
146.58%6.87M
723.63%7.42M
-85.51%-14.75M
---1.19M
Cash flow from investment activities
Interest received - investment
----
-92.77%6K
-71.43%2K
--83K
600.00%7K
----
--1K
--6K
----
----
Loan receivable (increase) decrease
-498.00%-299K
----
-190.91%-50K
----
161.80%55K
322.50%89K
---89K
---40K
----
----
Sale of fixed assets
--12K
----
----
----
----
----
----
----
----
----
Purchase of fixed assets
98.66%-31K
----
63.83%-2.31M
90.20%-175K
-10.67%-6.38M
60.80%-1.79M
-4,870.69%-5.77M
---4.55M
---116K
----
Sale of subsidiaries
----
----
----
----
----
----
----
----
98.18%-15K
---15K
Acquisition of subsidiaries
----
----
----
----
----
----
----
----
---42K
---99K
Cash on investment
----
----
----
----
---173K
----
----
----
----
----
Net cash from investment operations
86.50%-318K
106.52%6K
63.71%-2.36M
94.58%-92K
-10.90%-6.49M
63.03%-1.7M
-3,283.82%-5.85M
-3,923.68%-4.59M
79.03%-173K
---114K
Net cash before financing
175.68%980K
-144.32%-464K
84.95%-1.3M
292.13%1.05M
-945.92%-8.6M
-90.56%267K
106.81%1.02M
317.04%2.83M
-70.05%-14.93M
---1.3M
Cash flow from financing activities
New borrowing
-29.01%1.58M
-26.67%660K
-78.76%2.23M
--900K
95,427.27%10.49M
----
-103.16%-11K
17.39%27K
-87.43%348K
--23K
Refund
-15.60%-1.8M
-2.17%-847K
-116.09%-1.56M
-842.05%-829K
-1,797.37%-721K
-633.33%-88K
88.66%-38K
---12K
22.81%-335K
----
Issuing shares
----
----
-6.76%3.27M
----
--3.5M
----
----
----
-60.06%12.62M
----
Interest paid - financing
16.05%-842K
-145.05%-544K
-60.22%-1M
5.93%-222K
-0.48%-626K
-12.92%-236K
-12.05%-623K
54.66%-209K
75.94%-556K
---461K
Other items of the financing business
----
----
----
----
----
----
----
----
---15K
----
Net cash from financing operations
-225.02%-1.82M
56.23%-1.11M
-85.16%1.46M
-170.17%-2.55M
421.52%9.83M
24.52%-942K
-134.42%-3.06M
56.62%-1.25M
-46.86%8.88M
---2.88M
Effect of rate
-1,320.00%-61K
-469.57%-85K
-37.50%5K
-47.73%23K
233.33%8K
--44K
---6K
----
----
----
Net Cash
-614.63%-844K
-5.41%-1.58M
-86.66%164K
-121.78%-1.5M
160.22%1.23M
-142.72%-675K
66.21%-2.04M
137.80%1.58M
-176.06%-6.04M
---4.18M
Begining period cash
7.00%2.59M
7.00%2.59M
104.92%2.42M
161.47%2.42M
-60.32%1.18M
-69.02%924K
-67.03%2.97M
-66.94%2.98M
743.03%9.01M
--9.02M
Cash at the end
-35.01%1.68M
-2.12%922K
7.00%2.59M
221.50%942K
161.47%2.42M
-93.58%293K
-68.90%924K
-5.80%4.56M
-67.03%2.97M
--4.84M
Cash balance analysis
Cash and bank balance
----
----
----
----
----
--331K
----
----
----
----
Currency Unit
HKD
HKD
HKD
HKD
HKD
HKD
HKD
HKD
HKD
HKD
Accounting Standards
HKAS
HKAS
HKAS
HKAS
HKAS
HKAS
HKAS
HKAS
HKAS
HKAS
(FY)Dec 31, 2025(Q6)Jun 30, 2025(FY)Dec 31, 2024(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
Cash flow from operating activities
Earning before tax 93.86%-924K-----474.44%-15.06M----145.61%4.02M-----182.48%-8.82M-----121.87%-3.12M----
Profit adjustment
Interest (income) - adjustment --------97.83%-2K-----2.22%-92K-----26.76%-90K----22.83%-71K----
Attributable subsidiary (profit) loss 157.75%183K----100.53%71K-------13.49M--------------------
Impairment and provisions: -88.83%1.08M----281.64%9.69M----64.17%2.54M-----76.62%1.55M----851.51%6.61M----
-Impairment of property, plant and equipment (reversal) -99.82%9K----110.09%5.1M----75.00%2.43M----884.40%1.39M------141K----
-Impairment of trade receivables (reversal) --119K------------------------------------
-Impairment of goodwill ------------------109K--------------------
-Other impairments and provisions -79.18%954K------4.58M-------------97.56%158K------6.47M----
Asset sale loss (gain): -104.29%-12K------280K--------------------81.62%-3.46M----
-Loss (gain) from sale of subsidiary company --------------------------------81.62%-3.46M----
-Loss (gain) on sale of property, machinery and equipment -104.29%-12K------280K----------------------------
Depreciation and amortization: -86.40%460K----10.27%3.38M----70.96%3.07M----277.68%1.79M----23,650.00%475K----
-Depreciation -88.72%206K-----1.72%1.83M----91.15%1.86M----3,251.72%972K----1,350.00%29K----
Financial expense -17.25%878K----69.49%1.06M----0.48%626K----12.05%623K-----59.77%556K----
Exchange Loss (gain) ----------------28.95%-27K-----1,366.67%-38K----104.41%3K----
Special items ---------2.98%-1.42M-----5,886.96%-1.38M----99.72%-23K-------8.23M----
Operating profit before the change of operating capital 183.35%1.67M----57.72%-2M----5.53%-4.73M----30.82%-5.01M-----174.37%-7.24M----
Change of operating capital
Inventory (increase) decrease 138.60%154K-----321.67%-399K----153.57%180K-----386.96%-336K-----207.81%-69K----
Accounts receivable (increase)decrease -569.00%-1.07M----0.00%229K----123.46%229K-----326.45%-976K----123.40%431K----
Accounts payable increase (decrease) -73.07%870K----46.20%3.23M----60.38%2.21M-----64.99%1.38M----211.31%3.94M----
Cash  from business operations 52.40%1.62M----150.26%1.06M----57.28%-2.11M-----68.06%-4.94M----63.03%-2.94M----
Other taxs ---319K------------------------------------
Special items of business -----141.26%-470K-----41.98%1.14M-----73.53%1.96M200.00%11.81M723.63%7.42M---11.81M---1.19M
Net cash from operations 22.34%1.3M-141.26%-470K150.26%1.06M-41.98%1.14M-130.72%-2.11M-73.53%1.96M146.58%6.87M723.63%7.42M-85.51%-14.75M---1.19M
Cash flow from investment activities
Interest received - investment -----92.77%6K-71.43%2K--83K600.00%7K------1K--6K--------
Loan receivable (increase) decrease -498.00%-299K-----190.91%-50K----161.80%55K322.50%89K---89K---40K--------
Sale of fixed assets --12K------------------------------------
Purchase of fixed assets 98.66%-31K----63.83%-2.31M90.20%-175K-10.67%-6.38M60.80%-1.79M-4,870.69%-5.77M---4.55M---116K----
Sale of subsidiaries --------------------------------98.18%-15K---15K
Acquisition of subsidiaries -----------------------------------42K---99K
Cash on investment -------------------173K--------------------
Net cash from investment operations 86.50%-318K106.52%6K63.71%-2.36M94.58%-92K-10.90%-6.49M63.03%-1.7M-3,283.82%-5.85M-3,923.68%-4.59M79.03%-173K---114K
Net cash before financing 175.68%980K-144.32%-464K84.95%-1.3M292.13%1.05M-945.92%-8.6M-90.56%267K106.81%1.02M317.04%2.83M-70.05%-14.93M---1.3M
Cash flow from financing activities
New borrowing -29.01%1.58M-26.67%660K-78.76%2.23M--900K95,427.27%10.49M-----103.16%-11K17.39%27K-87.43%348K--23K
Refund -15.60%-1.8M-2.17%-847K-116.09%-1.56M-842.05%-829K-1,797.37%-721K-633.33%-88K88.66%-38K---12K22.81%-335K----
Issuing shares ---------6.76%3.27M------3.5M-------------60.06%12.62M----
Interest paid - financing 16.05%-842K-145.05%-544K-60.22%-1M5.93%-222K-0.48%-626K-12.92%-236K-12.05%-623K54.66%-209K75.94%-556K---461K
Other items of the financing business -----------------------------------15K----
Net cash from financing operations -225.02%-1.82M56.23%-1.11M-85.16%1.46M-170.17%-2.55M421.52%9.83M24.52%-942K-134.42%-3.06M56.62%-1.25M-46.86%8.88M---2.88M
Effect of rate -1,320.00%-61K-469.57%-85K-37.50%5K-47.73%23K233.33%8K--44K---6K------------
Net Cash -614.63%-844K-5.41%-1.58M-86.66%164K-121.78%-1.5M160.22%1.23M-142.72%-675K66.21%-2.04M137.80%1.58M-176.06%-6.04M---4.18M
Begining period cash 7.00%2.59M7.00%2.59M104.92%2.42M161.47%2.42M-60.32%1.18M-69.02%924K-67.03%2.97M-66.94%2.98M743.03%9.01M--9.02M
Cash at the end -35.01%1.68M-2.12%922K7.00%2.59M221.50%942K161.47%2.42M-93.58%293K-68.90%924K-5.80%4.56M-67.03%2.97M--4.84M
Cash balance analysis
Cash and bank balance ----------------------331K----------------
Currency Unit HKDHKDHKDHKDHKDHKDHKDHKDHKDHKD
Accounting Standards HKASHKASHKASHKASHKASHKASHKASHKASHKASHKAS

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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