CHINA WACAN (01920) Cash Flow Statement

0.710
-0.060-7.79%

Noon Break May 8 11:04 CST

364.03MMarket Cap-35.50P/E (TTM)

CHINA WACAN (01920) Cash Flow

All

YOY

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(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

66.90%-14.35M

100.49%124K

16.04%-43.34M

-10.92%-25.47M

8.33%-51.62M

34.02%-22.96M

32.28%-56.31M

-246.85%-34.8M

-1,291.76%-83.15M

-177.20%-10.03M

Profit adjustment

Interest (income) - adjustment

-56.25%-25K

-46.15%-19K

85.71%-16K

---13K

-220.00%-112K

----

---35K

----

Impairment and provisions:

-110.92%-2.35M

-100.04%-3K

-11.59%21.51M

3.81%7.84M

35.79%24.33M

54.13%7.55M

89.73%17.92M

1,406.40%4.9M

2,677.35%9.44M

-173.96%-375K

-Other impairments and provisions

-110.92%-2.35M

-100.04%-3K

-11.59%21.51M

3.81%7.84M

35.79%24.33M

54.13%7.55M

89.73%17.92M

1,406.40%4.9M

2,677.35%9.44M

-173.96%-375K

Revaluation surplus:

-24.73%-116K

---87K

12.26%-93K

----

7.02%-106K

12.68%-62K

-121.88%-114K

---71K

--521K

----

-Other fair value changes

-24.73%-116K

---87K

12.26%-93K

----

7.02%-106K

12.68%-62K

-121.88%-114K

---71K

--521K

----

Asset sale loss (gain):

----

-276.18%-3.31M

-573.07%-3.92M

--1.88M

--828K

----

-Loss (gain) on sale of property, machinery and equipment

----

-276.18%-3.31M

-573.07%-3.92M

--1.88M

--828K

----

Depreciation and amortization:

129.57%4.45M

60.02%1.49M

-26.87%1.94M

-33.31%933K

18.46%2.65M

85.30%1.4M

28.86%2.24M

-13.02%755K

-6.77%1.74M

-0.80%868K

Financial expense

114.49%459K

-28.63%182K

-36.31%214K

25.62%255K

18.73%336K

46.04%203K

-32.30%283K

-35.65%139K

9.42%418K

34.16%216K

Special items

--4.77M

----

Operating profit before the change of operating capital

63.83%-7.16M

110.27%1.69M

28.92%-19.79M

7.49%-16.45M

18.47%-27.84M

37.03%-17.79M

51.93%-34.14M

-202.97%-28.25M

-833.87%-71.03M

-164.13%-9.32M

Change of operating capital

Inventory (increase) decrease

---1.07M

----

Accounts receivable (increase)decrease

3,678.04%14.99M

147.27%14.47M

-164.66%-419K

337.83%5.85M

-81.49%648K

-125.07%-2.46M

-77.05%3.5M

85.42%9.82M

-63.31%15.25M

-75.81%5.29M

Accounts payable increase (decrease)

-198.38%-17.86M

-300.78%-9.24M

3,890.61%18.16M

194.37%4.6M

97.55%-479K

106.31%1.56M

-187.68%-19.57M

-1,459.81%-24.8M

271.06%22.32M

-127.85%-1.59M

prepayments (increase)decrease

----

--9.84M

----

Special items for working capital changes

1,714.07%24.21M

----

---1.5M

----

6.29%44.66M

984.59%42.87M

181.75%42.02M

107.00%3.95M

Cash from business operations

469.78%13.12M

215.39%6.92M

80.11%-3.55M

67.91%-6M

-221.45%-17.83M

-5,133.33%-18.68M

-164.88%-5.55M

78.57%-357K

164.76%8.55M

88.39%-1.67M

Other taxs

---106K

----

641.18%126K

----

100.12%17K

----

Interest paid - operating

----

77.78%-14K

96.76%-7K

-57.50%-63K

-34.16%-216K

Special items of business

----

0.58%-8.07M

----

-206.57%-8.12M

--17.63M

--7.62M

----

Net cash from operations

466.79%13.01M

91.85%-1.15M

-1,700.51%-3.55M

-27.51%-14.11M

96.38%-197K

-2,940.38%-11.07M

-163.92%-5.44M

80.66%-364K

130.69%8.5M

93.06%-1.88M

Cash flow from investment activities

Interest received - investment

56.25%25K

46.15%19K

-85.71%16K

--13K

220.00%112K

----

--35K

----

Decrease in deposits (increase)

----

--5M

----

Sale of fixed assets

----

25.04%5.09M

25.25%5.1M

--4.07M

----

Purchase of fixed assets

---2.14M

----

---7.75M

----

Cash on investment

----

---3M

Net cash from investment operations

-13,293.75%-2.11M

46.15%19K

-99.69%16K

-99.75%13K

283.57%5.21M

-43.78%5.1M

145.19%1.36M

402.10%9.07M

36.02%-3M

---3M

Net cash before financing

408.67%10.9M

91.98%-1.13M

-170.51%-3.53M

-136.28%-14.1M

222.81%5.01M

-168.52%-5.97M

-174.15%-4.08M

278.26%8.71M

116.98%5.5M

82.00%-4.89M

Cash flow from financing activities

New borrowing

--2M

----

--2M

-80.84%2M

----

-47.48%10.44M

Refund

-22.94%-5.31M

90.16%-375K

-5,433.33%-4.32M

-9,671.79%-3.81M

99.09%-78K

99.53%-39K

-461.82%-8.58M

-184.15%-8.28M

61.08%-1.53M

62.25%-2.91M

Issuing shares

--15.04M

----

--15.6M

----

Interest paid - financing

-114.49%-459K

61.18%-99K

36.31%-214K

-25.62%-255K

-24.91%-336K

-53.79%-203K

24.23%-269K

---132K

-3.80%-355K

----

Issuance expenses and redemption of securities expenses

---842K

----

---231K

---253K

----

Net cash from financing operations

300.68%9.09M

437.48%13.72M

-994.20%-4.53M

-1,580.17%-4.07M

-104.86%-414K

-102.71%-242K

552.76%8.52M

18.78%8.94M

-113.79%-1.88M

-38.10%7.52M

Effect of rate

--588K

----

Net Cash

347.98%19.99M

169.31%12.59M

-275.47%-8.06M

-192.56%-18.17M

3.40%4.59M

-135.19%-6.21M

22.80%4.44M

569.06%17.64M

119.29%3.62M

117.60%2.64M

Begining period cash

-43.34%10.54M

32.80%18.6M

46.46%14.01M

60.86%9.56M

-75.93%5.95M

Cash at the end

195.26%31.12M

5,217.24%23.13M

-43.34%10.54M

-94.42%435K

32.80%18.6M

-71.34%7.8M

46.46%14.01M

217.01%27.21M

60.86%9.56M

-11.63%8.58M

Cash balance analysis

Currency Unit

HKD

Accounting Standards

HKAS

Audit Opinions

Unqualified Opinion

Auditor

National Health Accounting Firm Co., Ltd.

Guocheng Certified Public Accountants Co., Ltd.

National Health Accounting Firm Co., Ltd.

	(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	66.90%-14.35M	100.49%124K	16.04%-43.34M	-10.92%-25.47M	8.33%-51.62M	34.02%-22.96M	32.28%-56.31M	-246.85%-34.8M	-1,291.76%-83.15M	-177.20%-10.03M
Profit adjustment
Interest (income) - adjustment	-56.25%-25K	-46.15%-19K	85.71%-16K	---13K	-220.00%-112K	----	---35K	----	----	----
Impairment and provisions:	-110.92%-2.35M	-100.04%-3K	-11.59%21.51M	3.81%7.84M	35.79%24.33M	54.13%7.55M	89.73%17.92M	1,406.40%4.9M	2,677.35%9.44M	-173.96%-375K
-Other impairments and provisions	-110.92%-2.35M	-100.04%-3K	-11.59%21.51M	3.81%7.84M	35.79%24.33M	54.13%7.55M	89.73%17.92M	1,406.40%4.9M	2,677.35%9.44M	-173.96%-375K
Revaluation surplus:	-24.73%-116K	---87K	12.26%-93K	----	7.02%-106K	12.68%-62K	-121.88%-114K	---71K	--521K	----
-Other fair value changes	-24.73%-116K	---87K	12.26%-93K	----	7.02%-106K	12.68%-62K	-121.88%-114K	---71K	--521K	----
Asset sale loss (gain):	----	----	----	----	-276.18%-3.31M	-573.07%-3.92M	--1.88M	--828K	----	----
-Loss (gain) on sale of property, machinery and equipment	----	----	----	----	-276.18%-3.31M	-573.07%-3.92M	--1.88M	--828K	----	----
Depreciation and amortization:	129.57%4.45M	60.02%1.49M	-26.87%1.94M	-33.31%933K	18.46%2.65M	85.30%1.4M	28.86%2.24M	-13.02%755K	-6.77%1.74M	-0.80%868K
Financial expense	114.49%459K	-28.63%182K	-36.31%214K	25.62%255K	18.73%336K	46.04%203K	-32.30%283K	-35.65%139K	9.42%418K	34.16%216K
Special items	--4.77M	----	----	----	----	----	----	----	----	----
Operating profit before the change of operating capital	63.83%-7.16M	110.27%1.69M	28.92%-19.79M	7.49%-16.45M	18.47%-27.84M	37.03%-17.79M	51.93%-34.14M	-202.97%-28.25M	-833.87%-71.03M	-164.13%-9.32M
Change of operating capital
Inventory (increase) decrease	---1.07M	----	----	----	----	----	----	----	----	----
Accounts receivable (increase)decrease	3,678.04%14.99M	147.27%14.47M	-164.66%-419K	337.83%5.85M	-81.49%648K	-125.07%-2.46M	-77.05%3.5M	85.42%9.82M	-63.31%15.25M	-75.81%5.29M
Accounts payable increase (decrease)	-198.38%-17.86M	-300.78%-9.24M	3,890.61%18.16M	194.37%4.6M	97.55%-479K	106.31%1.56M	-187.68%-19.57M	-1,459.81%-24.8M	271.06%22.32M	-127.85%-1.59M
prepayments (increase)decrease	----	----	----	----	--9.84M	----	----	----	----	----
Special items for working capital changes	1,714.07%24.21M	----	---1.5M	----	----	----	6.29%44.66M	984.59%42.87M	181.75%42.02M	107.00%3.95M
Cash from business operations	469.78%13.12M	215.39%6.92M	80.11%-3.55M	67.91%-6M	-221.45%-17.83M	-5,133.33%-18.68M	-164.88%-5.55M	78.57%-357K	164.76%8.55M	88.39%-1.67M
Other taxs	---106K	----	----	----	----	----	641.18%126K	----	100.12%17K	----
Interest paid - operating	----	----	----	----	----	----	77.78%-14K	96.76%-7K	-57.50%-63K	-34.16%-216K
Special items of business	----	0.58%-8.07M	----	-206.57%-8.12M	--17.63M	--7.62M	----	----	----	----
Net cash from operations	466.79%13.01M	91.85%-1.15M	-1,700.51%-3.55M	-27.51%-14.11M	96.38%-197K	-2,940.38%-11.07M	-163.92%-5.44M	80.66%-364K	130.69%8.5M	93.06%-1.88M
Cash flow from investment activities
Interest received - investment	56.25%25K	46.15%19K	-85.71%16K	--13K	220.00%112K	----	--35K	----	----	----
Decrease in deposits (increase)	----	----	----	----	----	----	--5M	--5M	----	----
Sale of fixed assets	----	----	----	----	25.04%5.09M	25.25%5.1M	--4.07M	--4.07M	----	----
Purchase of fixed assets	---2.14M	----	----	----	----	----	---7.75M	----	----	----
Cash on investment	----	----	----	----	----	----	----	----	---3M	---3M
Net cash from investment operations	-13,293.75%-2.11M	46.15%19K	-99.69%16K	-99.75%13K	283.57%5.21M	-43.78%5.1M	145.19%1.36M	402.10%9.07M	36.02%-3M	---3M
Net cash before financing	408.67%10.9M	91.98%-1.13M	-170.51%-3.53M	-136.28%-14.1M	222.81%5.01M	-168.52%-5.97M	-174.15%-4.08M	278.26%8.71M	116.98%5.5M	82.00%-4.89M
Cash flow from financing activities
New borrowing	--2M	----	----	----	----	----	--2M	-80.84%2M	----	-47.48%10.44M
Refund	-22.94%-5.31M	90.16%-375K	-5,433.33%-4.32M	-9,671.79%-3.81M	99.09%-78K	99.53%-39K	-461.82%-8.58M	-184.15%-8.28M	61.08%-1.53M	62.25%-2.91M
Issuing shares	--15.04M	--15.04M	----	----	----	----	--15.6M	--15.6M	----	----
Interest paid - financing	-114.49%-459K	61.18%-99K	36.31%-214K	-25.62%-255K	-24.91%-336K	-53.79%-203K	24.23%-269K	---132K	-3.80%-355K	----
Issuance expenses and redemption of securities expenses	---842K	---842K	----	----	----	----	---231K	---253K	----	----
Net cash from financing operations	300.68%9.09M	437.48%13.72M	-994.20%-4.53M	-1,580.17%-4.07M	-104.86%-414K	-102.71%-242K	552.76%8.52M	18.78%8.94M	-113.79%-1.88M	-38.10%7.52M
Effect of rate	--588K	----	----	----	----	----	----	----	----	----
Net Cash	347.98%19.99M	169.31%12.59M	-275.47%-8.06M	-192.56%-18.17M	3.40%4.59M	-135.19%-6.21M	22.80%4.44M	569.06%17.64M	119.29%3.62M	117.60%2.64M
Begining period cash	-43.34%10.54M	-43.34%10.54M	32.80%18.6M	32.80%18.6M	46.46%14.01M	46.46%14.01M	60.86%9.56M	60.86%9.56M	-75.93%5.95M	-75.93%5.95M
Cash at the end	195.26%31.12M	5,217.24%23.13M	-43.34%10.54M	-94.42%435K	32.80%18.6M	-71.34%7.8M	46.46%14.01M	217.01%27.21M	60.86%9.56M	-11.63%8.58M
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	--	Unqualified Opinion	--
Auditor	National Health Accounting Firm Co., Ltd.	--	Guocheng Certified Public Accountants Co., Ltd.	--	Guocheng Certified Public Accountants Co., Ltd.	--	National Health Accounting Firm Co., Ltd.	--	National Health Accounting Firm Co., Ltd.	--

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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