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GBA HOLDINGS (00261)

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  • 0.221
  • +0.015+7.28%
Market Closed May 22 13:08 CST
62.94MMarket Cap-0.56P/E (TTM)

Earnings

Revenue Breakdown

Financial Indicators

Income Statement

Balance Sheet

Cash Flow

GBA HOLDINGS (00261) 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
-57.29%-110.46M
-60.73%-41.17M
30.35%-70.23M
-41.09%-25.61M
42.62%-100.83M
-28.75%-18.16M
-197.87%-175.74M
55.93%-14.1M
60.14%-59M
47.54%-32M
Profit adjustment
Interest (income) - adjustment
64.55%-429K
34.88%-295K
-167.11%-1.21M
---453K
-1,410.00%-453K
----
---30K
----
----
----
Attributable subsidiary (profit) loss
----
----
----
----
--1.19M
--1.42M
----
----
----
----
Impairment and provisions:
202.41%70.64M
--26.57M
91.98%23.36M
----
-83.66%12.17M
----
223.70%74.45M
----
-62.30%23M
----
-Impairment of property, plant and equipment (reversal)
----
----
--9.62M
----
----
----
----
----
-74.29%18M
----
-Impairment of trade receivables (reversal)
4,171.92%55.54M
----
257.38%1.3M
----
-141.59%-826K
----
-60.28%1.99M
----
155.56%5M
----
-Impairment of goodwill
----
----
--9.36M
----
----
----
----
----
----
----
-Other impairments and provisions
390.04%15.11M
--26.57M
-76.27%3.08M
----
-82.07%12.99M
----
--72.46M
----
----
----
Revaluation surplus:
-122.04%-3.99M
-95.63%89K
-71.29%18.1M
--2.04M
7.22%63.04M
----
291.92%58.79M
----
141.67%15M
----
-Other fair value changes
-122.04%-3.99M
-95.63%89K
-71.29%18.1M
--2.04M
7.22%63.04M
----
291.92%58.79M
----
141.67%15M
----
Asset sale loss (gain):
-63.79%21K
----
104.51%58K
----
---1.29M
----
----
----
---4M
----
-Loss (gain) from sale of subsidiary company
----
----
----
----
---1.29M
----
----
----
---4M
----
-Loss (gain) on sale of property, machinery and equipment
-63.79%21K
----
--58K
----
----
----
----
----
----
----
Depreciation and amortization:
-98.63%141K
-99.04%52K
27.37%10.31M
94.05%5.42M
7,995.00%8.1M
7,445.95%2.79M
-90.00%100K
--37K
0.00%1M
----
-Depreciation
-98.63%141K
-99.04%52K
27.37%10.31M
94.05%5.42M
7,995.00%8.1M
7,445.95%2.79M
-90.00%100K
--37K
0.00%1M
----
Financial expense
-43.20%982K
-59.83%603K
15.19%1.73M
--1.5M
1,686.90%1.5M
----
--84K
----
----
----
Special items
-140.27%-3.06M
---1.94M
--7.6M
----
----
----
---1.18M
----
----
----
Operating profit before the change of operating capital
-348.73%-46.15M
5.94%-16.09M
37.99%-10.29M
-22.73%-17.11M
61.89%-16.59M
0.87%-13.94M
-81.36%-43.53M
56.05%-14.06M
79.83%-24M
45.76%-32M
Change of operating capital
Inventory (increase) decrease
71.07%-1.69M
100.91%51K
87.50%-5.84M
87.36%-5.61M
---46.71M
-75.70%-44.4M
----
---25.27M
----
----
Developing property (increase)decrease
688.65%68.63M
-415.34%-19.66M
-154.33%-11.66M
138.89%6.23M
4.53%21.46M
-25.34%-16.03M
133.65%20.53M
44.41%-12.79M
-165.22%-61M
-106.27%-23M
Accounts receivable (increase)decrease
-475.50%-567K
-245.52%-601K
-99.40%151K
-98.23%413K
200.10%25.21M
4,070.61%23.27M
-2,618.20%-25.18M
100.79%558K
-97.06%1M
-1,114.29%-71M
Accounts payable increase (decrease)
-1,379.76%-42.44M
19.84%18.86M
-35.87%3.32M
6.29%15.74M
123.99%5.17M
475.67%14.81M
95.03%-21.56M
75.36%-3.94M
-63.16%-434M
95.54%-16M
prepayments (increase)decrease
93.62%18.97M
104.61%10.03M
196.96%9.8M
-59.07%4.9M
-144.05%-10.11M
19.28%11.98M
-47.86%22.94M
402.00%10.04M
-39.73%44M
-97.30%2M
Special items for working capital changes
72.86%-3.49M
-130.36%-10.17M
-94.26%-12.85M
-161.32%-4.41M
44.70%-6.62M
2.42%7.2M
-103.55%-11.97M
-66.54%7.03M
-6.91%337M
139.62%21M
Cash  from business operations
75.42%-6.73M
-11,814.67%-17.57M
2.87%-27.37M
100.88%150K
52.04%-28.18M
55.47%-17.12M
57.11%-58.76M
67.70%-38.44M
-752.38%-137M
-417.39%-119M
Other taxs
-100.42%-20K
127.33%164K
1,741.18%4.74M
---600K
12.95%-289K
----
---332K
----
----
----
Interest received - operating
----
----
----
----
----
----
83.38%-11.97M
----
-1,540.00%-72M
----
Interest paid - operating
----
----
18.08%-580K
---708K
-1,375.00%-708K
----
---48K
----
----
----
Special items of business
----
----
----
----
----
----
-83.61%11.97M
----
--73M
----
Net cash from operations
70.92%-6.75M
-1,403.28%-17.41M
20.46%-23.21M
93.24%-1.16M
50.66%-29.18M
55.47%-17.12M
56.52%-59.14M
67.70%-38.44M
-900.00%-136M
-376.00%-119M
Cash flow from investment activities
Interest received - investment
-64.55%429K
-34.88%295K
167.11%1.21M
--453K
1,410.00%453K
----
--30K
----
----
----
Loan receivable (increase) decrease
----
----
----
----
33.99%-2.53M
----
---3.83M
----
----
----
Decrease in deposits (increase)
----
----
----
----
----
--20K
----
----
----
----
Purchase of fixed assets
32.38%-522K
-1,114.29%-510K
-140.50%-772K
-133.07%-42K
---321K
--127K
----
----
----
----
Sale of subsidiaries
----
----
----
----
----
----
----
----
-105.41%-2M
----
Acquisition of subsidiaries
---1.37M
---1.41M
----
----
---2.34M
---6M
----
----
----
----
Recovery of cash from investments
----
----
--39.47M
----
----
----
----
----
----
----
Cash on investment
98.73%-616K
-333.76%-13.4M
---48.4M
--5.73M
----
----
---2.5M
--1.82M
----
----
Other items in the investment business
-70.65%1.68M
----
--5.73M
----
----
----
-30.65%24.27M
----
--35M
----
Net cash from investment operations
85.56%-398K
-344.51%-15.02M
41.72%-2.76M
204.87%6.14M
-126.32%-4.73M
-421.11%-5.86M
-45.52%17.98M
--1.82M
-29.79%33M
----
Net cash before financing
72.47%-7.15M
-750.60%-32.43M
23.43%-25.97M
121.69%4.98M
17.62%-33.91M
37.25%-22.98M
60.04%-41.16M
69.23%-36.62M
-260.94%-103M
-83.08%-119M
Cash flow from financing activities
New borrowing
-62.62%3.64M
--3.1M
266.08%9.75M
----
-15.11%2.66M
----
--3.14M
----
----
----
Refund
-39.50%-2.29M
----
---1.64M
-635.29%-1M
----
71.06%-136K
----
---470K
----
----
Issuing shares
--30.3M
--22.17M
----
----
164.71%50.61M
----
--19.12M
----
----
----
Interest paid - financing
14.53%-982K
23.83%-604K
-44.89%-1.15M
---793K
-2,102.78%-793K
----
---36K
----
----
----
Issuance expenses and redemption of securities expenses
---1.84M
---1.18M
----
----
---3.58M
----
----
----
----
----
Other items of the financing business
----
----
-76.86%567K
-68.44%568K
--2.45M
--1.8M
----
----
----
----
Net cash from financing operations
2,302.50%28.83M
577.11%23.49M
-97.42%1.2M
-395.85%-4.92M
116.67%46.44M
454.04%1.66M
2,243.30%21.43M
---470K
98.97%-1M
----
Effect of rate
370.00%81K
2,008.09%2.87M
91.98%-30K
--136K
51.87%-374K
----
-125.90%-777K
-850.00%-7.5M
-57.14%3M
150.00%1M
Net Cash
187.56%21.68M
-14,752.46%-8.94M
-297.63%-24.77M
100.29%61K
163.52%12.53M
42.53%-21.31M
81.03%-19.73M
68.84%-37.09M
-215.15%-104M
-54.55%-119M
Begining period cash
-62.43%14.92M
-62.43%14.92M
44.12%39.71M
49.07%39.71M
-42.66%27.56M
-44.57%26.64M
-67.74%48.06M
-67.74%48.06M
-14.86%149M
-14.86%149M
Cash at the end
145.88%36.68M
-77.83%8.85M
-62.43%14.92M
648.92%39.91M
44.12%39.71M
53.26%5.33M
-42.59%27.56M
-88.78%3.48M
-67.79%48M
-67.71%31M
Cash balance analysis
Cash and bank balance
----
----
----
----
----
53.26%5.33M
----
-88.78%3.48M
----
--31M
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
Deloitte Touche Tohmatsu Limited
--
Deloitte Touche Tohmatsu Limited
--
Deloitte Touche Tohmatsu Limited
--
Grant Thornton (Hong Kong)会计师事务所
--
Ernst & Young
--
(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 -57.29%-110.46M-60.73%-41.17M30.35%-70.23M-41.09%-25.61M42.62%-100.83M-28.75%-18.16M-197.87%-175.74M55.93%-14.1M60.14%-59M47.54%-32M
Profit adjustment
Interest (income) - adjustment 64.55%-429K34.88%-295K-167.11%-1.21M---453K-1,410.00%-453K-------30K------------
Attributable subsidiary (profit) loss ------------------1.19M--1.42M----------------
Impairment and provisions: 202.41%70.64M--26.57M91.98%23.36M-----83.66%12.17M----223.70%74.45M-----62.30%23M----
-Impairment of property, plant and equipment (reversal) ----------9.62M---------------------74.29%18M----
-Impairment of trade receivables (reversal) 4,171.92%55.54M----257.38%1.3M-----141.59%-826K-----60.28%1.99M----155.56%5M----
-Impairment of goodwill ----------9.36M----------------------------
-Other impairments and provisions 390.04%15.11M--26.57M-76.27%3.08M-----82.07%12.99M------72.46M------------
Revaluation surplus: -122.04%-3.99M-95.63%89K-71.29%18.1M--2.04M7.22%63.04M----291.92%58.79M----141.67%15M----
-Other fair value changes -122.04%-3.99M-95.63%89K-71.29%18.1M--2.04M7.22%63.04M----291.92%58.79M----141.67%15M----
Asset sale loss (gain): -63.79%21K----104.51%58K-------1.29M---------------4M----
-Loss (gain) from sale of subsidiary company -------------------1.29M---------------4M----
-Loss (gain) on sale of property, machinery and equipment -63.79%21K------58K----------------------------
Depreciation and amortization: -98.63%141K-99.04%52K27.37%10.31M94.05%5.42M7,995.00%8.1M7,445.95%2.79M-90.00%100K--37K0.00%1M----
-Depreciation -98.63%141K-99.04%52K27.37%10.31M94.05%5.42M7,995.00%8.1M7,445.95%2.79M-90.00%100K--37K0.00%1M----
Financial expense -43.20%982K-59.83%603K15.19%1.73M--1.5M1,686.90%1.5M------84K------------
Special items -140.27%-3.06M---1.94M--7.6M---------------1.18M------------
Operating profit before the change of operating capital -348.73%-46.15M5.94%-16.09M37.99%-10.29M-22.73%-17.11M61.89%-16.59M0.87%-13.94M-81.36%-43.53M56.05%-14.06M79.83%-24M45.76%-32M
Change of operating capital
Inventory (increase) decrease 71.07%-1.69M100.91%51K87.50%-5.84M87.36%-5.61M---46.71M-75.70%-44.4M-------25.27M--------
Developing property (increase)decrease 688.65%68.63M-415.34%-19.66M-154.33%-11.66M138.89%6.23M4.53%21.46M-25.34%-16.03M133.65%20.53M44.41%-12.79M-165.22%-61M-106.27%-23M
Accounts receivable (increase)decrease -475.50%-567K-245.52%-601K-99.40%151K-98.23%413K200.10%25.21M4,070.61%23.27M-2,618.20%-25.18M100.79%558K-97.06%1M-1,114.29%-71M
Accounts payable increase (decrease) -1,379.76%-42.44M19.84%18.86M-35.87%3.32M6.29%15.74M123.99%5.17M475.67%14.81M95.03%-21.56M75.36%-3.94M-63.16%-434M95.54%-16M
prepayments (increase)decrease 93.62%18.97M104.61%10.03M196.96%9.8M-59.07%4.9M-144.05%-10.11M19.28%11.98M-47.86%22.94M402.00%10.04M-39.73%44M-97.30%2M
Special items for working capital changes 72.86%-3.49M-130.36%-10.17M-94.26%-12.85M-161.32%-4.41M44.70%-6.62M2.42%7.2M-103.55%-11.97M-66.54%7.03M-6.91%337M139.62%21M
Cash  from business operations 75.42%-6.73M-11,814.67%-17.57M2.87%-27.37M100.88%150K52.04%-28.18M55.47%-17.12M57.11%-58.76M67.70%-38.44M-752.38%-137M-417.39%-119M
Other taxs -100.42%-20K127.33%164K1,741.18%4.74M---600K12.95%-289K-------332K------------
Interest received - operating ------------------------83.38%-11.97M-----1,540.00%-72M----
Interest paid - operating --------18.08%-580K---708K-1,375.00%-708K-------48K------------
Special items of business -------------------------83.61%11.97M------73M----
Net cash from operations 70.92%-6.75M-1,403.28%-17.41M20.46%-23.21M93.24%-1.16M50.66%-29.18M55.47%-17.12M56.52%-59.14M67.70%-38.44M-900.00%-136M-376.00%-119M
Cash flow from investment activities
Interest received - investment -64.55%429K-34.88%295K167.11%1.21M--453K1,410.00%453K------30K------------
Loan receivable (increase) decrease ----------------33.99%-2.53M-------3.83M------------
Decrease in deposits (increase) ----------------------20K----------------
Purchase of fixed assets 32.38%-522K-1,114.29%-510K-140.50%-772K-133.07%-42K---321K--127K----------------
Sale of subsidiaries ---------------------------------105.41%-2M----
Acquisition of subsidiaries ---1.37M---1.41M-----------2.34M---6M----------------
Recovery of cash from investments ----------39.47M----------------------------
Cash on investment 98.73%-616K-333.76%-13.4M---48.4M--5.73M-----------2.5M--1.82M--------
Other items in the investment business -70.65%1.68M------5.73M-------------30.65%24.27M------35M----
Net cash from investment operations 85.56%-398K-344.51%-15.02M41.72%-2.76M204.87%6.14M-126.32%-4.73M-421.11%-5.86M-45.52%17.98M--1.82M-29.79%33M----
Net cash before financing 72.47%-7.15M-750.60%-32.43M23.43%-25.97M121.69%4.98M17.62%-33.91M37.25%-22.98M60.04%-41.16M69.23%-36.62M-260.94%-103M-83.08%-119M
Cash flow from financing activities
New borrowing -62.62%3.64M--3.1M266.08%9.75M-----15.11%2.66M------3.14M------------
Refund -39.50%-2.29M-------1.64M-635.29%-1M----71.06%-136K-------470K--------
Issuing shares --30.3M--22.17M--------164.71%50.61M------19.12M------------
Interest paid - financing 14.53%-982K23.83%-604K-44.89%-1.15M---793K-2,102.78%-793K-------36K------------
Issuance expenses and redemption of securities expenses ---1.84M---1.18M-----------3.58M--------------------
Other items of the financing business ---------76.86%567K-68.44%568K--2.45M--1.8M----------------
Net cash from financing operations 2,302.50%28.83M577.11%23.49M-97.42%1.2M-395.85%-4.92M116.67%46.44M454.04%1.66M2,243.30%21.43M---470K98.97%-1M----
Effect of rate 370.00%81K2,008.09%2.87M91.98%-30K--136K51.87%-374K-----125.90%-777K-850.00%-7.5M-57.14%3M150.00%1M
Net Cash 187.56%21.68M-14,752.46%-8.94M-297.63%-24.77M100.29%61K163.52%12.53M42.53%-21.31M81.03%-19.73M68.84%-37.09M-215.15%-104M-54.55%-119M
Begining period cash -62.43%14.92M-62.43%14.92M44.12%39.71M49.07%39.71M-42.66%27.56M-44.57%26.64M-67.74%48.06M-67.74%48.06M-14.86%149M-14.86%149M
Cash at the end 145.88%36.68M-77.83%8.85M-62.43%14.92M648.92%39.91M44.12%39.71M53.26%5.33M-42.59%27.56M-88.78%3.48M-67.79%48M-67.71%31M
Cash balance analysis
Cash and bank balance --------------------53.26%5.33M-----88.78%3.48M------31M
Currency Unit HKDHKDHKDHKDHKDHKDHKDHKDHKDHKD
Accounting Standards HKASHKASHKASHKASHKASHKASHKASHKASHKASHKAS
Audit Opinions Unqualified Opinion--Unqualified Opinion--Unqualified Opinion--Unqualified Opinion--Unqualified Opinion--
Auditor Deloitte Touche Tohmatsu Limited--Deloitte Touche Tohmatsu Limited--Deloitte Touche Tohmatsu Limited--Grant Thornton (Hong Kong)会计师事务所--Ernst & Young--

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.