XML 24 R5.htm IDEA: XBRL DOCUMENT
v3.25.2

CONSOLIDATED STATEMENTS OF CASH FLOWS - CNY (¥) ¥ in Thousands | 12 Months Ended
--- | ---
Dec. 31, 2024 | Dec. 31, 2023 | Dec. 31, 2022
Cash flow from operating activities |  |  |
Profit (loss) before tax | ¥ (500,370) | ¥ (395,803) | ¥ (30,344)
Adjustments for: |  |  |
Depreciation of property, plant and equipment | 0 | 2,903 | 2,952
Amortization of intangible asset | 0 | 1 | 0
Amortization of right-of-use asset | 250 | 0 | 0
Credit impairment losses | 0 | 373,647 | 42,420
Loss from disposal of discontinued operations and subsidiaries | (497,532) | 0 | 0
Operating profit/(loss) before changes in working capital | (2,588) | (19,252) | 15,028
Loans receivable | 0 | (11,218) | (43,400)
Trade receivable | (12,568) | 0 | 0
Prepaid expenses | (1,386) | (360) | (3,781)
Trade payable | 1,302 | 0 | 0
Salary and benefit payable | 1,379 | 1,834 | 2,307
Interest payable | 0 | 18,088 | 18,125
Income tax payable | 1,711 | 0 | 0
Other payable | 2,722 | (109) | 4,286
Lease liability | 330 | 0 | 0
Cash flows from (used in) operating activities | (9,098) | (11,017) | (7,435)
Cash flow from financing activities |  |  |
Proceeds received from issuance of share | 0 | 7,792 | 0
Repayments of related party loans | 0 | 0 | (130)
Proceeds received from issuance of convertible notes | 8,272 | 7,277 | 6,758
Repayments of convertible notes | 0 | 284 | 0
Net cash provided by financing activities | 8,272 | 14,785 | 6,628
Net (decrease)/increase in cash, cash equivalents and restricted cash | (826) | 3,768 | (807)
Cash, cash equivalents and restricted cash at beginning of year | 2,533 | 295 | 396
Exchange gain/(losses) on cash, cash equivalents and restricted cash | (1,628) | (1,530) | 706
Cash, cash equivalents and restricted cash at end of year | 79 | 2,533 | 295
Supplemental disclosure of non-cash flow: |  |  |
Operating lease right-of-use asset obtained in exchange for operating lease liabilities | 443 | 0 | 0
Conversion of convertible notes | 7,040 | 0 | 0
Share issuance | ¥ 1,735 | ¥ 0 | ¥ 0

X
- References No definition available. + Details
Name: | dxf_AdjustmentsForIncreaseDecreaseInBenefitsPaidOrPayable
Namespace Prefix: | dxf_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- References No definition available. + Details
Name: | dxf_AdjustmentsForIncreaseDecreaseInInterestPayables
Namespace Prefix: | dxf_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- References No definition available. + Details
Name: | dxf_AdjustmentsForIncreaseDecreaseInLeaseLiabilities
Namespace Prefix: | dxf_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- References No definition available. + Details
Name: | dxf_AdjustmentsForIncreaseDecreaseInTaxLiabilities
Namespace Prefix: | dxf_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- References No definition available. + Details
Name: | dxf_AdjustmentsForIncreaseDecreaseInTradePayable
Namespace Prefix: | dxf_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- References No definition available. + Details
Name: | dxf_AdjustmentsForIncreaseDecreaseInTradeReceivables
Namespace Prefix: | dxf_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- References No definition available. + Details
Name: | dxf_CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents
Namespace Prefix: | dxf_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- References No definition available. + Details
Name: | dxf_ConversionOfConvertibleNote
Namespace Prefix: | dxf_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- References No definition available. + Details
Name: | dxf_CreditImpairmentLosses
Namespace Prefix: | dxf_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- References No definition available. + Details
Name: | dxf_OperatingLeaseRightOfUseAssetObtainedInExchangeForOperatingLeaseLiabilities
Namespace Prefix: | dxf_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- References No definition available. + Details
Name: | dxf_ProceedsReceivedFromIssuanceOfConvertibleNotes
Namespace Prefix: | dxf_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- References No definition available. + Details
Name: | dxf_ProfitAndLossBeforeTax
Namespace Prefix: | dxf_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- References No definition available. + Details
Name: | dxf_RepaymentsOfRelatedPartyLoans
Namespace Prefix: | dxf_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- References No definition available. + Details
Name: | dxf_ShareIssuanceValue
Namespace Prefix: | dxf_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition Adjustments for amortisation expense to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Profit (loss); Depreciation and amortisation expense] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 7 -IssueDate 2024-01-01 -Paragraph 20 -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=7&code=ifrs-tx-2024-en-r&anchor=para_20&doctype=Standard -URIDate 2024-03-27 + Details
Name: | ifrs-full_AdjustmentsForAmortisationExpense
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition Adjustments for decrease (increase) in loans and advances to banks to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Loans and advances to banks; Profit (loss)] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 7 -IssueDate 2024-01-01 -Paragraph 20 -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=7&code=ifrs-tx-2024-en-r&anchor=para_20&doctype=Standard -URIDate 2024-03-27 + Details
Name: | ifrs-full_AdjustmentsForDecreaseIncreaseInLoansAndAdvancesToBanks
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition Adjustments for increase (decrease) in other liabilities to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Other liabilities; Profit (loss)] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 7 -IssueDate 2024-01-01 -Paragraph 20 -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=7&code=ifrs-tx-2024-en-r&anchor=para_20&doctype=Standard -URIDate 2024-03-27 + Details
Name: | ifrs-full_AdjustmentsForIncreaseDecreaseInOtherLiabilities
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition Adjustments for increase (decrease) in other operating payables to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Profit (loss)] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 7 -IssueDate 2024-01-01 -Paragraph 20 -Subparagraph a -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=7&code=ifrs-tx-2024-en-r&anchor=para_20_a&doctype=Standard -URIDate 2024-03-27 + Details
Name: | ifrs-full_AdjustmentsForIncreaseDecreaseInOtherOperatingPayables
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- References No definition available. + Details
Name: | ifrs-full_AdjustmentsForReconcileProfitLossAbstract
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition The amount of amortisation of intangible assets other than goodwill. [Refer: Depreciation and amortisation expense; Intangible assets other than goodwill] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 38 -IssueDate 2024-01-01 -Paragraph 118 -Subparagraph e -Clause vi -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=38&code=ifrs-tx-2024-en-r&anchor=para_118_e_vi&doctype=Standard -URIDate 2024-03-27 + Details
Name: | ifrs-full_AmortisationIntangibleAssetsOtherThanGoodwill
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | na
Period Type: | duration

X
- Definition The cash inflow (outflow) due to a decrease (increase) in restricted cash and cash equivalents. [Refer: Restricted cash and cash equivalents] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 7 -IssueDate 2024-01-01 -Paragraph 16 -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=7&code=ifrs-tx-2024-en-r&anchor=para_16&doctype=Standard -URIDate 2024-03-27 + Details
Name: | ifrs-full_CashFlowsFromUsedInDecreaseIncreaseInRestrictedCashAndCashEquivalents
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition The cash flows from (used in) financing activities, which are activities that result in changes in the size and composition of the contributed equity and borrowings of the entity, from continuing and discontinued operations. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 7 -IssueDate 2024-01-01 -Paragraph 10 -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=7&code=ifrs-tx-2024-en-r&anchor=para_10&doctype=Standard -URIDate 2024-03-27 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 7 -IssueDate 2024-01-01 -Paragraph 50 -Subparagraph d -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=7&code=ifrs-tx-2024-en-r&anchor=para_50_d&doctype=Standard -URIDate 2024-03-27 + Details
Name: | ifrs-full_CashFlowsFromUsedInFinancingActivities
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- References No definition available. + Details
Name: | ifrs-full_CashFlowsFromUsedInFinancingActivitiesAbstract
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition The cash flows from (used in) operating activities, which are the principal revenue-producing activities of the entity and other activities that are not investing or financing activities, from continuing and discontinued operations. [Refer: Revenue] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 7 -IssueDate 2024-01-01 -Paragraph 10 -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=7&code=ifrs-tx-2024-en-r&anchor=para_10&doctype=Standard -URIDate 2024-03-27 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 7 -IssueDate 2024-01-01 -Paragraph 50 -Subparagraph d -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=7&code=ifrs-tx-2024-en-r&anchor=para_50_d&doctype=Standard -URIDate 2024-03-27 + Details
Name: | ifrs-full_CashFlowsFromUsedInOperatingActivities
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | na
Period Type: | duration

X
- References No definition available. + Details
Name: | ifrs-full_CashFlowsFromUsedInOperatingActivitiesAbstract
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition The cash inflow (outflow) from the entity's operations before changes in working capital. + References Reference 1: http://www.xbrl.org/2003/role/exampleRef -Name IAS -Number 7 -IssueDate 2024-01-01 -Section A Statement of cash flows for an entity other than a financial institution -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=7&code=ifrs-tx-2024-en-r&doctype=Illustrative%20Examples&dita_xref=IAS07_IE_A_TI -URIDate 2024-03-27 Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 7 -IssueDate 2024-01-01 -Paragraph 20 -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=7&code=ifrs-tx-2024-en-r&anchor=para_20&doctype=Standard -URIDate 2024-03-27 + Details
Name: | ifrs-full_CashFlowsFromUsedInOperationsBeforeChangesInWorkingCapital
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | na
Period Type: | duration

X
- Definition The amount of depreciation of property, plant and equipment. [Refer: Depreciation and amortisation expense; Property, plant and equipment] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 16 -IssueDate 2024-01-01 -Paragraph 73 -Subparagraph e -Clause vii -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=16&code=ifrs-tx-2024-en-r&anchor=para_73_e_vii&doctype=Standard -URIDate 2024-03-27 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 16 -IssueDate 2024-01-01 -Paragraph 75 -Subparagraph a -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=16&code=ifrs-tx-2024-en-r&anchor=para_75_a&doctype=Standard -URIDate 2024-03-27 + Details
Name: | ifrs-full_DepreciationPropertyPlantAndEquipment
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | na
Period Type: | duration

X
- References No definition available. + Details
Name: | ifrs-full_DisclosureOfIntangibleAssetsAbstract
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition The effect of exchange rate changes on cash and cash equivalents held or due in a foreign currency. [Refer: Cash and cash equivalents] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 7 -IssueDate 2024-01-01 -Paragraph 25 -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=7&code=ifrs-tx-2024-en-r&anchor=para_25&doctype=Standard -URIDate 2024-03-27 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 7 -IssueDate 2024-01-01 -Paragraph 28 -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=7&code=ifrs-tx-2024-en-r&anchor=para_28&doctype=Standard -URIDate 2024-03-27 + Details
Name: | ifrs-full_EffectOfExchangeRateChangesOnCashAndCashEquivalents
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition The cash inflow from issuing shares. + References Reference 1: http://www.xbrl.org/2003/role/exampleRef -Name IAS -Number 7 -IssueDate 2024-01-01 -Paragraph 17 -Subparagraph a -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=7&code=ifrs-tx-2024-en-r&anchor=para_17_a&doctype=Standard -URIDate 2024-03-27 + Details
Name: | ifrs-full_ProceedsFromIssuingShares
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition The profit (loss) from discontinued operations. [Refer: Discontinued operations [member]; Profit (loss)] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 5 -IssueDate 2024-01-01 -Paragraph 33 -Subparagraph a -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=5&code=ifrs-tx-2024-en-r&anchor=para_33_a&doctype=Standard -URIDate 2024-03-27 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 12 -IssueDate 2024-01-01 -Paragraph B12 -Subparagraph b -Clause vii -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=12&code=ifrs-tx-2024-en-r&anchor=para_B12_b_vii&doctype=Appendix&subtype=B -URIDate 2024-03-27 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 1 -IssueDate 2024-01-01 -Paragraph 98 -Subparagraph e -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2024-en-r&anchor=para_98_e&doctype=Standard -URIDate 2024-03-27 Reference 4: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 1 -IssueDate 2024-01-01 -Paragraph 82 -Subparagraph ea -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2024-en-r&anchor=para_82_ea&doctype=Standard -URIDate 2024-03-27 + Details
Name: | ifrs-full_ProfitLossFromDiscontinuedOperations
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition The cash outflow for repayments of bonds, notes and debentures. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 7 -IssueDate 2024-01-01 -Paragraph 17 -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=7&code=ifrs-tx-2024-en-r&anchor=para_17&doctype=Standard -URIDate 2024-03-27 + Details
Name: | ifrs-full_RepaymentsOfBondsNotesAndDebentures
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration