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v3.25.1

Consolidated Statement of Cash Flows | 12 Months Ended
--- | ---
Dec. 31, 2024 USD ($) | Dec. 31, 2024 HKD ($) | Dec. 31, 2023 HKD ($) | Dec. 31, 2022 HKD ($)
Cash flows from operating activities |  |  |  |
Profit/(loss) before tax | $ 4,584,903 | $ 35,614,151 | $ (29,788,123) | $ 37,789,702
Adjustments for:- |  |  |  |
Interest income | (87,852) | (682,409) | (515,980) | (28,253)
Interest expenses | 591,676 | 4,595,959 | 5,149,089 | 2,614,382
Depreciation of property, plant and equipment | 4,382,102 | 34,038,855 | 35,795,951 | 28,240,965
Amortisation of right-of-use assets | 5,736,843 | 44,562,079 | 48,467,296 | 40,333,356
Impairment loss on disposal group classified as held for sale |  |  | 23,545,499 |
Interest on lease liabilities | 720,269 | 5,594,836 | 6,300,014 | 4,987,343
Loss on written-off of property, plant and equipment | 67,752 | 526,279 | 6,702,181 |
Loss on disposal of property, plant and equipment |  |  |  | 417
Impairment of property, plant and equipment | 585,679 | 4,549,381 |  |
Impairment of right-of-use assets | 645,375 | 5,013,080 |  |
Gain on disposal of subsidiaries | (7,554,144) | (58,678,325) |  |
Operating cash flows before movements in working capital | 9,672,603 | 75,133,886 | 95,655,927 | 113,937,912
Decrease/(increase) in amounts due from related companies | 5,801,487 | 45,064,210 | (78,147) | (42,085)
Decrease in amount due from a director |  |  |  | 14,623
Decrease in inventories | 613,877 | 4,768,410 | 5,146,061 | 2,144,219
Decrease/(increase) in trade receivables | 718,563 | 5,581,582 | (5,149,129) | 424,414
(Increase)/decrease in deposits, prepayments and other receivables | (438,817) | (3,408,599) | (5,696,237) | 733,623
(Decrease)/increase in amounts due to directors | (8,653,050) | (67,214,294) | (224,388) | 18,804,256
Increase/(decrease) in amounts due to related companies | 2,441 | 18,963 | 35,894 | (609,588)
Decrease in amount due to shareholder |  |  |  | (10)
Increase/(decrease) in trade payables | 125,243 | 972,847 | (1,580,470) | 4,731,317
Increase in accruals and other payables | 1,116,847 | 8,675,330 | 2,797,231 | 4,567,752
Cash generated from operations | 8,959,194 | 69,592,335 | 90,906,742 | 144,706,433
Interest received | 87,852 | 682,409 | 515,980 | 28,253
Income tax paid | (1,301,358) | (10,108,560) | (7,598,311) | (3,716,079)
Net cash generated from operating activities | 7,745,688 | 60,166,184 | 83,824,411 | 141,018,607
Cash flows from investing activities |  |  |  |
Purchase of property, plant and equipment | (1,543,768) | (11,991,530) | (44,512,104) | (32,506,078)
Net cash outflow from deconsolidation of subsidiaries | (24,450) | (189,912) |  |
Proceeds from disposal of property, plant and equipment |  |  | 61,239 | 216,865
Net cash used in investing activities | (1,568,218) | (12,181,442) | (44,450,865) | (32,289,213)
Cash flows from financing activities |  |  |  |
Proceeds from bank loans |  |  |  | 86,360,250
Interest paid for bank loans | (340,604) | (2,645,713) | (2,863,104) | (362,190)
Interest paid for loans from related companies | (251,071) | (1,950,246) | (2,285,985) | (2,252,192)
Repayment of principal portion of bank loan | (974,467) | (7,569,370) | (8,489,298) | (3,225,948)
Repayment of principal portion of loans from related companies | (1,311,907) | (10,190,497) | (13,950,673) | (14,071,562)
Interest elements of lease rentals paid | (720,269) | (5,594,836) | (6,300,014) | (4,987,343)
Repayment of principal portion of lease liabilities | (6,293,213) | (48,883,789) | (47,679,212) | (38,496,526)
Net cash (used in)/generated from financing activities | (9,891,531) | (76,834,451) | (81,568,286) | 22,964,489
Net (decrease)/increase in cash and cash equivalents | (3,714,061) | (28,849,709) | (42,194,740) | 131,693,883
Cash and cash equivalents at beginning of the year | 18,823,300 | 146,213,744 | 196,296,774 | 64,615,723
Bank balances and cash transfer to assets classified as held for sale |  |  | (7,884,815) |
Effect of foreign exchange rate changes | (3,608) | (28,025) | (3,475) | (12,832)
Cash and cash equivalents at end of the year | $ 15,105,631 | $ 117,336,010 | $ 146,213,744 | $ 196,296,774

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- Definition The cash flows from income taxes paid or refunded, classified as operating activities. [Refer: Income taxes paid (refund)] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 7 -IssueDate 2024-01-01 -Paragraph 35 -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=7&code=ifrs-tx-2024-en-r&anchor=para_35&doctype=Standard -URIDate 2024-03-27 Reference 2: http://www.xbrl.org/2003/role/exampleRef -Name IAS -Number 7 -IssueDate 2024-01-01 -Paragraph 14 -Subparagraph f -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=7&code=ifrs-tx-2024-en-r&anchor=para_14_f&doctype=Standard -URIDate 2024-03-27 + Details
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- Definition The increase (decrease) in cash and cash equivalents after the effect of exchange rate changes on cash and cash equivalents held in foreign currencies. [Refer: Cash and cash equivalents; Effect of exchange rate changes on cash and cash equivalents] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 7 -IssueDate 2024-01-01 -Paragraph 45 -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=7&code=ifrs-tx-2024-en-r&anchor=para_45&doctype=Standard -URIDate 2024-03-27 + Details
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- Definition The cash outflow for interest paid, classified as financing activities. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 7 -IssueDate 2024-01-01 -Paragraph 31 -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=7&code=ifrs-tx-2024-en-r&anchor=para_31&doctype=Standard -URIDate 2024-03-27 + Details
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- Definition The cash inflow from interest received, classified as operating activities. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 7 -IssueDate 2024-01-01 -Paragraph 31 -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=7&code=ifrs-tx-2024-en-r&anchor=para_31&doctype=Standard -URIDate 2024-03-27 + Details
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- Definition The cash outflow for payment of lease liabilities, classified as financing activities. [Refer: Lease liabilities] + References Reference 1: http://www.xbrl.org/2003/role/exampleRef -Name IAS -Number 7 -IssueDate 2024-01-01 -Paragraph 17 -Subparagraph e -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=7&code=ifrs-tx-2024-en-r&anchor=para_17_e&doctype=Standard -URIDate 2024-03-27 + Details
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- Definition The cash inflow from borrowings obtained. [Refer: Borrowings] + References Reference 1: http://www.xbrl.org/2003/role/exampleRef -Name IAS -Number 7 -IssueDate 2024-01-01 -Paragraph 17 -Subparagraph c -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=7&code=ifrs-tx-2024-en-r&anchor=para_17_c&doctype=Standard -URIDate 2024-03-27 + Details
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- Definition The cash inflow from sales of property, plant and equipment, classified as investing activities. [Refer: Property, plant and equipment] + References Reference 1: http://www.xbrl.org/2003/role/exampleRef -Name IAS -Number 7 -IssueDate 2024-01-01 -Paragraph 16 -Subparagraph b -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=7&code=ifrs-tx-2024-en-r&anchor=para_16_b&doctype=Standard -URIDate 2024-03-27 + Details
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- Definition The profit (loss) before tax expense or income. [Refer: Profit (loss)] + References Reference 1: http://www.xbrl.org/2003/role/exampleRef -Name IFRS -Number 8 -IssueDate 2024-01-01 -Paragraph 28 -Subparagraph b -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=8&code=ifrs-tx-2024-en-r&anchor=para_28_b&doctype=Standard -URIDate 2024-03-27 Reference 2: http://www.xbrl.org/2003/role/exampleRef -Name IFRS -Number 8 -IssueDate 2024-01-01 -Paragraph 23 -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=8&code=ifrs-tx-2024-en-r&anchor=para_23&doctype=Standard -URIDate 2024-03-27 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 5 -IssueDate 2024-01-01 -Paragraph 33 -Subparagraph b -Clause i -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=5&code=ifrs-tx-2024-en-r&anchor=para_33_b_i&doctype=Standard -URIDate 2024-03-27 Reference 4: http://www.xbrl.org/2003/role/exampleRef -Name IAS -Number 1 -IssueDate 2024-01-01 -Paragraph 103 -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2024-en-r&anchor=para_103&doctype=Standard -URIDate 2024-03-27 Reference 5: http://www.xbrl.org/2003/role/exampleRef -Name IAS -Number 1 -IssueDate 2024-01-01 -Paragraph 102 -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2024-en-r&anchor=para_102&doctype=Standard -URIDate 2024-03-27 + Details
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- Definition The cash outflow for the purchases of property, plant and equipment, classified as investing activities. [Refer: Property, plant and equipment] + References Reference 1: http://www.xbrl.org/2003/role/exampleRef -Name IAS -Number 7 -IssueDate 2024-01-01 -Paragraph 16 -Subparagraph a -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=7&code=ifrs-tx-2024-en-r&anchor=para_16_a&doctype=Standard -URIDate 2024-03-27 + Details
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