Sample Name
Sample Code
Sample Name
Sample Code
Sample Name
Sample Code
4
Moody's
MCO
5
Apple
AAPL
(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 | (FY)Dec 31, 2020 | (Q6)Jun 30, 2020 | |
---|---|---|---|---|---|---|---|---|---|---|
Cash flow from operating activities | ||||||||||
Earning before tax | 119.43%3.73M | ---- | -1,806.13%-19.21M | ---- | 105.69%1.13M | ---- | 0.54%-19.8M | ---- | -182.95%-19.9M | ---- |
Profit adjustment | ||||||||||
Interest (income) - adjustment | 25.25%-598K | ---- | -77.78%-800K | ---- | -260.00%-450K | ---- | 54.71%-125K | ---- | -9.52%-276K | ---- |
Impairment and provisions: | -99.04%45K | ---- | 6,353.42%4.71M | ---- | -98.06%73K | ---- | -38.84%3.76M | ---- | -36.98%6.15M | ---- |
-Impairment of property, plant and equipment (reversal) | ---- | ---- | ---- | ---- | ---- | ---- | --716K | ---- | ---- | ---- |
-Impairmen of inventory (reversal) | -125.40%-80K | ---- | --315K | ---- | ---- | ---- | ---- | ---- | ---- | ---- |
-Impairment of trade receivables (reversal) | -96.62%125K | ---- | 4,969.86%3.7M | ---- | -87.44%73K | ---- | 36.71%581K | ---- | -95.64%425K | ---- |
-Other impairments and provisions | ---- | ---- | --695K | ---- | ---- | ---- | -56.97%2.46M | ---- | --5.72M | ---- |
Asset sale loss (gain): | ---- | ---- | 235.71%19K | ---- | 60.00%-14K | ---- | 12.50%-35K | ---- | -158.82%-40K | ---- |
-Loss (gain) on sale of property, machinery and equipment | ---- | ---- | 235.71%19K | ---- | 60.00%-14K | ---- | 12.50%-35K | ---- | -158.82%-40K | ---- |
Depreciation and amortization: | -15.50%7.22M | ---- | -7.08%8.54M | ---- | -50.45%9.19M | ---- | -1.00%18.55M | ---- | -11.09%18.74M | ---- |
-Depreciation | -15.38%5.4M | ---- | 10.32%6.38M | ---- | -18.84%5.79M | ---- | -4.96%7.13M | ---- | 4.01%7.5M | ---- |
-Amortization of intangible assets | -15.85%1.82M | ---- | -36.64%2.16M | ---- | -70.18%3.41M | ---- | 1.64%11.42M | ---- | -18.94%11.24M | ---- |
Financial expense | 26.37%369K | ---- | 28.07%292K | ---- | -41.09%228K | ---- | 21.70%387K | ---- | -1.24%318K | ---- |
Exchange Loss (gain) | -246.15%-135K | ---- | -5.41%-39K | ---- | -32.14%-37K | ---- | -109.24%-28K | ---- | 1,993.75%303K | ---- |
Special items | ---4K | ---- | ---- | ---- | ---38K | ---- | ---- | ---- | -1,000.00%-55K | ---- |
Operating profit before the change of operating capital | 263.80%10.63M | ---- | -164.36%-6.49M | ---- | 271.54%10.08M | ---- | -48.14%2.71M | ---- | -78.12%5.23M | ---- |
Change of operating capital | ||||||||||
Inventory (increase) decrease | -18.08%1.84M | ---- | 123.95%2.25M | ---- | -1,482.15%-9.4M | ---- | -105.28%-594K | ---- | 104.88%11.24M | ---- |
Accounts receivable (increase)decrease | -1,155.16%-13.79M | ---- | 114.26%1.31M | ---- | -52.13%-9.16M | ---- | -136.52%-6.02M | ---- | 161.55%16.49M | ---- |
Accounts payable increase (decrease) | 248.37%14.1M | ---- | -190.08%-9.5M | ---- | 60.06%10.55M | ---- | 152.31%6.59M | ---- | -31.58%-12.6M | ---- |
Special items for working capital changes | 11,300.00%228K | ---- | 104.88%2K | ---- | -128.67%-41K | ---- | 106.73%143K | ---- | -1,236.48%-2.13M | ---- |
Cash from business operations | 204.63%13.01M | 167.92%6.13M | -713.47%-12.43M | -296.44%-9.03M | -28.38%2.03M | -190.21%-2.28M | -84.49%2.83M | -45.02%2.52M | -29.75%18.24M | -48.61%4.59M |
Hong Kong profits tax paid | ---- | ---- | ---- | ---- | 420.00%16K | ---- | -100.42%-5K | ---- | 487.14%1.2M | ---- |
Other taxs | ---- | -1,400.00%-15K | ---- | 83.33%-1K | 90.00%-6K | 90.16%-6K | 83.83%-60K | 79.46%-61K | -131.88%-371K | 31.25%-297K |
Special items of business | ---- | ---- | --2K | ---- | ---- | ---- | ---- | ---- | ---- | ---- |
Net cash from operations | 204.65%13.01M | 167.74%6.12M | -710.36%-12.43M | -295.44%-9.03M | -26.34%2.04M | -192.69%-2.28M | -85.51%2.76M | -42.64%2.46M | -25.19%19.08M | -49.49%4.29M |
Cash flow from investment activities | ||||||||||
Interest received - investment | -25.25%598K | ---- | 77.78%800K | ---- | 260.00%450K | ---- | -54.71%125K | ---- | 9.52%276K | ---- |
Sale of fixed assets | ---- | ---- | -52.94%8K | ---- | -77.63%17K | ---- | 43.40%76K | ---- | --53K | ---- |
Purchase of fixed assets | 4.06%-662K | 61.64%-140K | 75.18%-690K | 5.19%-365K | -205.16%-2.78M | 33.73%-385K | 63.82%-911K | 17.00%-581K | 37.19%-2.52M | 73.89%-700K |
Recovery of cash from investments | -56.34%93K | ---- | -2.29%213K | ---- | -31.45%218K | ---- | 0.00%318K | ---- | -63.62%318K | ---- |
Cash on investment | 13.73%-2.7M | 37.91%-1.13M | 53.93%-3.13M | 37.39%-1.82M | -709.43%-6.78M | -23.89%-2.9M | 80.04%-838K | -15.96%-2.34M | -336.84%-4.2M | -1,938.38%-2.02M |
Other items in the investment business | ---- | -11.03%363K | ---- | 325.00%408K | ---- | -56.95%96K | ---- | 8.78%223K | ---- | -68.65%205K |
Net cash from investment operations | 4.55%-2.67M | 48.98%-904K | 68.53%-2.79M | 44.42%-1.77M | -621.79%-8.88M | -18.16%-3.19M | 79.73%-1.23M | -7.36%-2.7M | -57.88%-6.07M | -18.20%-2.51M |
Net cash before financing | 167.92%10.34M | 148.26%5.21M | -122.46%-15.22M | -97.40%-10.8M | -546.02%-6.84M | -2,228.09%-5.47M | -88.21%1.53M | -113.19%-235K | -39.93%13.01M | -72.07%1.78M |
Cash flow from financing activities | ||||||||||
Interest paid - financing | -26.37%-369K | -96.70%-179K | -28.07%-292K | 24.17%-91K | 41.09%-228K | 44.70%-120K | -21.70%-387K | -121.43%-217K | 1.24%-318K | 42.01%-98K |
Net cash from financing operations | -6.99%-4.84M | -2.54%-2.42M | -1.78%-4.52M | -5.40%-2.36M | -0.68%-4.44M | -2.28%-2.24M | -2.30%-4.41M | 6.37%-2.19M | -0.94%-4.31M | -15.12%-2.34M |
Effect of rate | ---16K | -1,700.00%-36K | ---- | 98.04%-2K | -680.00%-290K | -207.37%-102K | -77.97%50K | 850.00%95K | 74.62%227K | 105.15%10K |
Net Cash | 127.86%5.5M | 121.22%2.79M | -74.96%-19.74M | -70.69%-13.16M | -292.08%-11.28M | -218.07%-7.71M | -133.10%-2.88M | -335.19%-2.42M | -49.98%8.7M | -112.82%-557K |
Begining period cash | -49.39%20.23M | -49.39%20.23M | -22.46%39.97M | -22.46%39.97M | -5.20%51.54M | -5.20%51.54M | 19.63%54.37M | 19.63%54.37M | 62.68%45.45M | 62.68%45.45M |
Cash at the end | 27.12%25.71M | -14.26%22.98M | -49.39%20.23M | -38.70%26.81M | -22.46%39.97M | -15.97%43.73M | -5.20%51.54M | 15.90%52.04M | 19.63%54.37M | 39.93%44.9M |
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 | -- |
Auditor | Evergreen (Hong Kong) Certified Public Accountants Limited | -- | KPMG | -- | KPMG | -- | KPMG | -- | KPMG | -- |
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.