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EASY SMART GP (02442)

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  • 19.900
  • -0.100-0.50%
Noon Break Jan 16 11:57 CST
8.12BMarket Cap-19900.00P/E (TTM)

EASY SMART GP (02442) Cash Flow

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YOY yoy
Hide blank lines yoy
(FY)Jun 30, 2025
(Q6)Dec 31, 2024
(FY)Jun 30, 2024
(Q6)Dec 31, 2023
(FY)Jun 30, 2023
(Q6)Dec 31, 2022
(FY)Jun 30, 2022
(FY)Jun 30, 2021
(FY)Jun 30, 2020
(FY)Jun 30, 2019
Cash flow from operating activities
Earning before tax
-100.16%-68K
----
-21.29%42.98M
----
46.47%54.61M
----
-23.00%37.28M
46.78%48.41M
12.95%32.99M
--29.2M
Profit adjustment
Interest (income) - adjustment
32.22%-1.54M
----
-157.11%-2.28M
----
-626.23%-886K
----
-480.95%-122K
-950.00%-21K
-100.00%-2K
---1K
Impairment and provisions:
163.07%5.49M
----
6,860.00%2.09M
----
-95.20%30K
----
-14.38%625K
2,072.97%730K
97.81%-37K
---1.69M
-Other impairments and provisions
163.07%5.49M
----
6,860.00%2.09M
----
-95.20%30K
----
-14.38%625K
2,072.97%730K
97.81%-37K
---1.69M
Asset sale loss (gain):
----
----
---7K
----
----
----
----
---9K
----
----
-Loss (gain) on sale of property, machinery and equipment
----
----
---7K
----
----
----
----
---9K
----
----
Depreciation and amortization:
19.32%2.85M
----
35.65%2.39M
----
1.62%1.76M
----
27.75%1.73M
25.23%1.36M
23.94%1.08M
--873K
-Depreciation
----
----
----
----
----
----
53.39%589K
13.61%384K
122.37%338K
--152K
Financial expense
245.45%114K
----
-45.00%33K
----
-82.66%60K
----
229.52%346K
483.33%105K
0.00%18K
--18K
Operating profit before the change of operating capital
-84.86%6.84M
----
-18.66%45.2M
----
39.41%55.57M
----
-21.18%39.86M
48.55%50.57M
19.86%34.05M
--28.4M
Change of operating capital
Accounts receivable (increase)decrease
124.17%580K
----
80.18%-2.4M
----
-662.47%-12.11M
----
136.15%2.15M
-63.37%-5.96M
-267.82%-3.65M
--2.17M
Accounts payable increase (decrease)
-115.99%-134K
----
33.02%838K
----
114.41%630K
----
60.29%-4.37M
33.88%-11.01M
-227.26%-16.65M
--13.08M
Special items for working capital changes
-650.73%-21.56M
----
94.92%-2.87M
----
-228.99%-56.49M
----
-18.72%-17.17M
-234.43%-14.46M
-135.58%-4.33M
--12.16M
Cash  from business operations
-135.01%-14.27M
-964.88%-52.33M
428.72%40.77M
-125.50%-4.91M
-160.58%-12.4M
--19.27M
6.92%20.47M
103.09%19.15M
-83.11%9.43M
--55.82M
Hong Kong profits tax paid
-51.13%-13.5M
-51.32%-13.51M
13.55%-8.93M
13.47%-8.93M
-51.20%-10.33M
---10.32M
-51.92%-6.83M
-116.62%-4.5M
70.52%-2.08M
---7.04M
Other taxs
----
----
----
----
----
----
---420K
----
----
----
Net cash from operations
-187.22%-27.77M
-375.57%-65.84M
240.06%31.84M
-254.68%-13.85M
-271.95%-22.73M
--8.95M
-9.76%13.22M
99.27%14.65M
-84.93%7.35M
--48.77M
Cash flow from investment activities
Interest received - investment
-32.22%1.54M
66.18%1.73M
157.11%2.28M
17,200.00%1.04M
626.23%886K
--6K
480.95%122K
950.00%21K
100.00%2K
--1K
Loan receivable (increase) decrease
-40.91%-31K
-18.18%-26K
78.00%-22K
---22K
-116.67%-100K
----
-20.00%600K
225.00%750K
97.80%-600K
---27.23M
Decrease in deposits (increase)
33.33%-6K
----
99.12%-9K
----
---1.03M
---1M
----
----
----
----
Sale of fixed assets
----
----
--7K
----
----
----
----
--9K
----
----
Purchase of fixed assets
83.81%-536K
77.16%-375K
-16,455.00%-3.31M
-8,110.00%-1.64M
96.54%-20K
---20K
37.17%-578K
-411.11%-920K
78.49%-180K
---837K
Other items in the investment business
----
----
----
----
----
----
---3.18M
----
----
----
Net cash from investment operations
191.86%971K
311.50%1.32M
-308.11%-1.06M
38.26%-626K
91.47%-259K
---1.01M
-2,067.86%-3.04M
82.01%-140K
97.23%-778K
---28.07M
Net cash before financing
-187.06%-26.8M
-345.84%-64.52M
233.88%30.78M
-282.32%-14.47M
-325.73%-22.99M
--7.94M
-29.81%10.19M
120.72%14.51M
-68.25%6.57M
--20.71M
Cash flow from financing activities
New borrowing
----
----
----
----
----
----
----
--13.06M
----
--28.03M
Refund
----
----
----
----
----
----
-115.87%-9.84M
71.68%-4.56M
53.10%-16.09M
---34.31M
Issuing shares
----
----
----
----
--130.56M
----
----
----
----
----
Interest paid - financing
-245.45%-114K
-272.22%-67K
45.00%-33K
48.57%-18K
82.66%-60K
---35K
-229.52%-346K
-483.33%-105K
0.00%-18K
---18K
Dividends paid - financing
---70.18M
---70.18M
----
----
----
----
----
75.36%-6M
---24.35M
----
Issuance expenses and redemption of securities expenses
----
----
----
----
-308.09%-12.77M
----
---3.13M
----
----
----
Other items of the financing business
----
----
----
----
----
----
---1.99M
----
----
----
Net cash from financing operations
-5,340.86%-71.77M
-10,215.41%-70.97M
-101.13%-1.32M
1.99%-688K
808.12%116.46M
---702K
-1,244.47%-16.45M
103.49%1.44M
-487.25%-41.21M
---7.02M
Net Cash
-434.54%-98.56M
-793.78%-135.49M
-68.48%29.46M
-309.52%-15.16M
1,592.84%93.47M
--7.24M
-139.26%-6.26M
146.05%15.95M
-353.00%-34.63M
--13.69M
Begining period cash
22.92%158.01M
22.92%158.01M
266.42%128.55M
266.42%128.55M
-15.14%35.08M
--35.08M
62.79%41.34M
-57.69%25.4M
29.54%60.03M
--46.34M
Cash at the end
-62.38%59.45M
-80.14%22.52M
22.92%158.01M
167.95%113.39M
266.42%128.55M
--42.32M
-15.14%35.08M
62.79%41.34M
-57.69%25.4M
--60.03M
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
Unqualified Opinion
Unqualified Opinion
Auditor
Shin-Ei Zhonghe (Hong Kong) Certified Public Accountants Limited
--
Shin-Ei Zhonghe (Hong Kong) Certified Public Accountants Limited
--
Deloitte Touche Tohmatsu CPA LLP
--
Deloitte Touche Tohmatsu CPA LLP
Deloitte Guan Huang Chen Fang Certified Public Accountants
Deloitte Guan Huang Chen Fang Certified Public Accountants
Deloitte Guan Huang Chen Fang Certified Public Accountants
(FY)Jun 30, 2025(Q6)Dec 31, 2024(FY)Jun 30, 2024(Q6)Dec 31, 2023(FY)Jun 30, 2023(Q6)Dec 31, 2022(FY)Jun 30, 2022(FY)Jun 30, 2021(FY)Jun 30, 2020(FY)Jun 30, 2019
Cash flow from operating activities
Earning before tax -100.16%-68K-----21.29%42.98M----46.47%54.61M-----23.00%37.28M46.78%48.41M12.95%32.99M--29.2M
Profit adjustment
Interest (income) - adjustment 32.22%-1.54M-----157.11%-2.28M-----626.23%-886K-----480.95%-122K-950.00%-21K-100.00%-2K---1K
Impairment and provisions: 163.07%5.49M----6,860.00%2.09M-----95.20%30K-----14.38%625K2,072.97%730K97.81%-37K---1.69M
-Other impairments and provisions 163.07%5.49M----6,860.00%2.09M-----95.20%30K-----14.38%625K2,072.97%730K97.81%-37K---1.69M
Asset sale loss (gain): -----------7K-------------------9K--------
-Loss (gain) on sale of property, machinery and equipment -----------7K-------------------9K--------
Depreciation and amortization: 19.32%2.85M----35.65%2.39M----1.62%1.76M----27.75%1.73M25.23%1.36M23.94%1.08M--873K
-Depreciation ------------------------53.39%589K13.61%384K122.37%338K--152K
Financial expense 245.45%114K-----45.00%33K-----82.66%60K----229.52%346K483.33%105K0.00%18K--18K
Operating profit before the change of operating capital -84.86%6.84M-----18.66%45.2M----39.41%55.57M-----21.18%39.86M48.55%50.57M19.86%34.05M--28.4M
Change of operating capital
Accounts receivable (increase)decrease 124.17%580K----80.18%-2.4M-----662.47%-12.11M----136.15%2.15M-63.37%-5.96M-267.82%-3.65M--2.17M
Accounts payable increase (decrease) -115.99%-134K----33.02%838K----114.41%630K----60.29%-4.37M33.88%-11.01M-227.26%-16.65M--13.08M
Special items for working capital changes -650.73%-21.56M----94.92%-2.87M-----228.99%-56.49M-----18.72%-17.17M-234.43%-14.46M-135.58%-4.33M--12.16M
Cash  from business operations -135.01%-14.27M-964.88%-52.33M428.72%40.77M-125.50%-4.91M-160.58%-12.4M--19.27M6.92%20.47M103.09%19.15M-83.11%9.43M--55.82M
Hong Kong profits tax paid -51.13%-13.5M-51.32%-13.51M13.55%-8.93M13.47%-8.93M-51.20%-10.33M---10.32M-51.92%-6.83M-116.62%-4.5M70.52%-2.08M---7.04M
Other taxs ---------------------------420K------------
Net cash from operations -187.22%-27.77M-375.57%-65.84M240.06%31.84M-254.68%-13.85M-271.95%-22.73M--8.95M-9.76%13.22M99.27%14.65M-84.93%7.35M--48.77M
Cash flow from investment activities
Interest received - investment -32.22%1.54M66.18%1.73M157.11%2.28M17,200.00%1.04M626.23%886K--6K480.95%122K950.00%21K100.00%2K--1K
Loan receivable (increase) decrease -40.91%-31K-18.18%-26K78.00%-22K---22K-116.67%-100K-----20.00%600K225.00%750K97.80%-600K---27.23M
Decrease in deposits (increase) 33.33%-6K----99.12%-9K-------1.03M---1M----------------
Sale of fixed assets ----------7K------------------9K--------
Purchase of fixed assets 83.81%-536K77.16%-375K-16,455.00%-3.31M-8,110.00%-1.64M96.54%-20K---20K37.17%-578K-411.11%-920K78.49%-180K---837K
Other items in the investment business ---------------------------3.18M------------
Net cash from investment operations 191.86%971K311.50%1.32M-308.11%-1.06M38.26%-626K91.47%-259K---1.01M-2,067.86%-3.04M82.01%-140K97.23%-778K---28.07M
Net cash before financing -187.06%-26.8M-345.84%-64.52M233.88%30.78M-282.32%-14.47M-325.73%-22.99M--7.94M-29.81%10.19M120.72%14.51M-68.25%6.57M--20.71M
Cash flow from financing activities
New borrowing ------------------------------13.06M------28.03M
Refund -------------------------115.87%-9.84M71.68%-4.56M53.10%-16.09M---34.31M
Issuing shares ------------------130.56M--------------------
Interest paid - financing -245.45%-114K-272.22%-67K45.00%-33K48.57%-18K82.66%-60K---35K-229.52%-346K-483.33%-105K0.00%-18K---18K
Dividends paid - financing ---70.18M---70.18M--------------------75.36%-6M---24.35M----
Issuance expenses and redemption of securities expenses -----------------308.09%-12.77M-------3.13M------------
Other items of the financing business ---------------------------1.99M------------
Net cash from financing operations -5,340.86%-71.77M-10,215.41%-70.97M-101.13%-1.32M1.99%-688K808.12%116.46M---702K-1,244.47%-16.45M103.49%1.44M-487.25%-41.21M---7.02M
Net Cash -434.54%-98.56M-793.78%-135.49M-68.48%29.46M-309.52%-15.16M1,592.84%93.47M--7.24M-139.26%-6.26M146.05%15.95M-353.00%-34.63M--13.69M
Begining period cash 22.92%158.01M22.92%158.01M266.42%128.55M266.42%128.55M-15.14%35.08M--35.08M62.79%41.34M-57.69%25.4M29.54%60.03M--46.34M
Cash at the end -62.38%59.45M-80.14%22.52M22.92%158.01M167.95%113.39M266.42%128.55M--42.32M-15.14%35.08M62.79%41.34M-57.69%25.4M--60.03M
Cash balance analysis
Currency Unit HKDHKDHKDHKDHKDHKDHKDHKDHKDHKD
Accounting Standards HKASHKASHKASHKASHKASHKASHKASHKASHKASHKAS
Audit Opinions Unqualified Opinion--Unqualified Opinion--Unqualified Opinion--Unqualified OpinionUnqualified OpinionUnqualified OpinionUnqualified Opinion
Auditor Shin-Ei Zhonghe (Hong Kong) Certified Public Accountants Limited--Shin-Ei Zhonghe (Hong Kong) Certified Public Accountants Limited--Deloitte Touche Tohmatsu CPA LLP--Deloitte Touche Tohmatsu CPA LLPDeloitte Guan Huang Chen Fang Certified Public AccountantsDeloitte Guan Huang Chen Fang Certified Public AccountantsDeloitte Guan Huang Chen Fang Certified Public Accountants

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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