MODERN DENTAL (03600) Cash Flow Statement

6.020
-0.020-0.33%

Trading May 6 10:26 CST

5.63BMarket Cap9.42P/E (TTM)

MODERN DENTAL (03600) Cash Flow

All

YOY

Hide blank lines

(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

44.08%759.5M

28.37%363.4M

3.44%527.14M

2.96%283.09M

75.63%509.59M

103.08%274.96M

-37.48%290.15M

-54.03%135.4M

273.59%464.09M

324.64%294.51M

Profit adjustment

Interest (income) - adjustment

46.39%-4.92M

18.37%-2.88M

-385.59%-9.17M

-968.79%-3.53M

-68.27%-1.89M

63.05%-330K

3.03%-1.12M

-235.71%-893K

7.81%-1.16M

68.14%-266K

Attributable subsidiary (profit) loss

-102.85%-33K

-100.32%-3K

305.96%1.16M

-21.85%944K

173.64%285K

595.08%1.21M

28.60%-387K

34.93%-244K

-135.26%-542K

-184.27%-375K

Revaluation surplus:

----

-240.89%-572K

--132K

--406K

----

-Other fair value changes

----

-240.89%-572K

--132K

--406K

----

Asset sale loss (gain):

646.09%699K

158.72%441K

-123.23%-128K

-194.82%-751K

37.75%551K

228.57%792K

-20.63%400K

-528.57%-616K

133.14%504K

51.72%-98K

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

646.09%699K

158.72%441K

-123.23%-128K

-194.82%-751K

37.75%551K

228.57%792K

-20.63%400K

-528.57%-616K

133.14%504K

51.72%-98K

Depreciation and amortization:

7.16%149.14M

5.84%74.41M

-4.38%139.17M

-5.44%70.3M

-1.69%145.55M

2.50%74.34M

5.45%148.06M

4.56%72.53M

3.43%140.4M

-0.17%69.37M

-Depreciation

7.16%149.14M

5.84%74.41M

-4.38%139.17M

-5.44%70.3M

-1.69%145.55M

2.50%74.34M

5.45%148.06M

4.56%72.53M

3.43%140.4M

-0.17%69.37M

Financial expense

-33.40%34.4M

-15.24%21.79M

25.30%51.65M

23.69%25.71M

56.92%41.22M

133.65%20.78M

13.92%26.27M

-23.21%8.9M

-31.57%23.06M

-41.54%11.58M

Special items

-24.04%1.97M

-25.85%1.64M

412.03%2.6M

433.18%2.21M

337.07%507K

-2,109.09%-663K

-80.70%116K

73.68%33K

268.82%601K

-73.61%19K

Operating profit before the change of operating capital

32.05%940.76M

21.38%458.79M

2.47%712.42M

1.82%377.97M

49.87%695.24M

72.58%371.22M

-26.01%463.89M

-42.60%215.1M

41.78%626.96M

247.61%374.74M

Change of operating capital

Inventory (increase) decrease

-54.18%-7.97M

93.31%607K

33.44%-5.17M

105.89%314K

64.48%-7.77M

75.77%-5.33M

-48.27%-21.86M

-37.38%-21.99M

-204.77%-14.75M

-1,099.06%-16.01M

Accounts receivable (increase)decrease

72.50%-8.65M

10.99%-75.03M

-46.12%-31.45M

-57.76%-84.29M

64.93%-21.52M

16.85%-53.43M

-8.70%-61.37M

21.17%-64.26M

-104.87%-56.46M

-391.43%-81.51M

Accounts payable increase (decrease)

-101.93%-13.31M

-22.79%-24.21M

-111.96%-6.59M

-40.44%-19.72M

626.21%55.11M

-196.44%-14.04M

-146.61%-10.47M

17.90%14.56M

88.84%22.47M

120.45%12.35M

prepayments (increase)decrease

-203.92%-28.45M

-147.99%-33.81M

390.03%27.37M

32.95%-13.63M

39.55%-9.44M

-15.24%-20.33M

-40.95%-15.61M

35.45%-17.64M

-938.53%-11.08M

-999.84%-27.33M

Special items for working capital changes

-46.75%123K

----

400.00%231K

----

---77K

----

3,003.30%5.65M

Cash from business operations

26.65%882.52M

25.21%326.35M

-2.07%696.82M

-6.27%260.65M

100.68%711.55M

121.11%278.1M

-37.48%354.57M

-53.05%125.77M

34.07%567.14M

258.62%267.89M

Other taxs

32.72%-124.33M

25.96%-39.49M

-34.23%-184.8M

16.85%-53.34M

-41.33%-137.67M

8.03%-64.14M

-125.75%-97.41M

-227.19%-69.74M

-78.99%-43.15M

-1,299.55%-21.32M

Interest received - operating

-46.39%4.92M

-18.37%2.88M

385.59%9.17M

968.79%3.53M

68.27%1.89M

-63.05%330K

-3.03%1.12M

235.71%893K

-7.81%1.16M

-68.14%266K

Net cash from operations

46.42%763.1M

37.42%289.74M

-9.48%521.19M

-1.61%210.84M

122.92%575.76M

276.44%214.28M

-50.82%258.28M

-76.94%56.92M

31.23%525.14M

219.27%246.84M

Cash flow from investment activities

Decrease in deposits (increase)

-271.43%-12K

-350.00%-15K

-99.78%7K

-94.29%6K

108.16%3.14M

-92.69%105K

7,640.00%1.51M

1,696.25%1.44M

-103.98%-20K

-34.43%80K

Sale of fixed assets

-40.79%4.75M

-67.59%1.51M

19.48%8.02M

1,133.33%4.66M

0.49%6.72M

-90.10%378K

24.59%6.68M

29.38%3.82M

-72.33%5.36M

14.87%2.95M

Purchase of fixed assets

49.25%-71.98M

62.57%-36.74M

11.20%-141.83M

-72.03%-98.15M

13.84%-159.72M

43.63%-57.05M

-31.05%-185.37M

-121.32%-101.21M

-95.25%-141.45M

-73.63%-45.73M

Acquisition of subsidiaries

---210.89M

----

-125.47%-10.55M

---817K

-183.59%-4.68M

----

Cash on investment

----

-1,091.73%-11.68M

----

97.52%-980K

----

-2,011.24%-39.46M

-2,020.31%-39.46M

---1.87M

---1.86M

Other items in the investment business

----

-478.09%-4.12M

----

---712K

----

Net cash from investment operations

-91.19%-278.14M

-163.31%-246.14M

6.12%-145.47M

-65.24%-93.48M

32.00%-154.96M

58.48%-56.57M

-59.75%-227.89M

-205.72%-136.23M

-203.75%-142.65M

-88.44%-44.56M

Net cash before financing

29.08%484.97M

-62.85%43.61M

-10.71%375.72M

-25.58%117.36M

1,284.95%420.8M

298.86%157.71M

-92.06%30.38M

-139.21%-79.31M

8.29%382.49M

276.92%202.28M

Cash flow from financing activities

New borrowing

-54.24%274.55M

170.00%270M

176.82%600M

60.64%100M

-71.21%216.75M

-14.73%62.25M

--752.75M

--73M

----

Refund

-1.61%-548.07M

-495.60%-444.18M

-215.01%-539.38M

-67.13%-74.58M

78.54%-171.23M

71.22%-44.62M

-317.65%-797.82M

-6.93%-155.05M

-6.20%-191.03M

19.39%-145M

Interest paid - financing

33.90%-33.97M

16.19%-21.41M

-10.87%-51.38M

-24.65%-25.54M

-90.46%-46.35M

-162.81%-20.49M

-21.08%-24.33M

21.99%-7.8M

32.62%-20.1M

43.65%-10M

Dividends paid - financing

-17.84%-189.32M

-1.36%-86.37M

-62.23%-160.66M

-102.91%-85.21M

-27.83%-99.03M

0.27%-41.99M

58.46%-77.47M

37.14%-42.11M

-780.92%-186.51M

-216.39%-66.99M

Absorb investment income

----

2.49%1.85M

--1.85M

1,119.59%1.81M

----

Issuance expenses and redemption of securities expenses

-21.88%-30.54M

-162.70%-22.44M

-24.34%-25.05M

-54.66%-8.54M

-460.50%-20.15M

---5.52M

54.47%-3.6M

----

20.52%-7.9M

-14.98%-7.9M

Net cash from financing operations

-152.81%-575.66M

-173.65%-326.78M

-31.14%-227.7M

-60.03%-119.41M

13.95%-173.64M

52.11%-74.62M

55.37%-201.79M

38.48%-155.8M

-697.89%-452.12M

-377.16%-253.26M

Effect of rate

241.60%40.9M

771.28%24.38M

-569.34%-28.88M

26.89%-3.63M

135.42%6.15M

63.23%-4.97M

-450.61%-17.38M

-999.53%-13.51M

-32.78%4.96M

276.50%1.5M

Net Cash

-161.27%-90.69M

-13,713.27%-283.17M

-40.11%148.01M

-102.47%-2.05M

244.20%247.16M

135.34%83.1M

-146.18%-171.4M

-361.19%-235.11M

-123.48%-69.63M

-8,740.51%-50.98M

Begining period cash

17.07%816.83M

57.00%697.69M

-29.82%444.38M

-9.27%633.16M

77.16%697.83M

Cash at the end

-6.10%767.04M

-19.36%558.03M

17.07%816.83M

32.44%692.01M

57.00%697.69M

35.88%522.51M

-29.82%444.38M

-40.69%384.53M

-9.27%633.16M

64.70%648.35M

Cash balance analysis

Currency Unit

HKD

Accounting Standards

IAS

Audit Opinions

Unqualified Opinion

Auditor

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	44.08%759.5M	28.37%363.4M	3.44%527.14M	2.96%283.09M	75.63%509.59M	103.08%274.96M	-37.48%290.15M	-54.03%135.4M	273.59%464.09M	324.64%294.51M
Profit adjustment
Interest (income) - adjustment	46.39%-4.92M	18.37%-2.88M	-385.59%-9.17M	-968.79%-3.53M	-68.27%-1.89M	63.05%-330K	3.03%-1.12M	-235.71%-893K	7.81%-1.16M	68.14%-266K
Attributable subsidiary (profit) loss	-102.85%-33K	-100.32%-3K	305.96%1.16M	-21.85%944K	173.64%285K	595.08%1.21M	28.60%-387K	34.93%-244K	-135.26%-542K	-184.27%-375K
Revaluation surplus:	----	----	----	----	-240.89%-572K	--132K	--406K	----	----	----
-Other fair value changes	----	----	----	----	-240.89%-572K	--132K	--406K	----	----	----
Asset sale loss (gain):	646.09%699K	158.72%441K	-123.23%-128K	-194.82%-751K	37.75%551K	228.57%792K	-20.63%400K	-528.57%-616K	133.14%504K	51.72%-98K
-Loss (gain) on sale of property, machinery and equipment	646.09%699K	158.72%441K	-123.23%-128K	-194.82%-751K	37.75%551K	228.57%792K	-20.63%400K	-528.57%-616K	133.14%504K	51.72%-98K
Depreciation and amortization:	7.16%149.14M	5.84%74.41M	-4.38%139.17M	-5.44%70.3M	-1.69%145.55M	2.50%74.34M	5.45%148.06M	4.56%72.53M	3.43%140.4M	-0.17%69.37M
-Depreciation	7.16%149.14M	5.84%74.41M	-4.38%139.17M	-5.44%70.3M	-1.69%145.55M	2.50%74.34M	5.45%148.06M	4.56%72.53M	3.43%140.4M	-0.17%69.37M
Financial expense	-33.40%34.4M	-15.24%21.79M	25.30%51.65M	23.69%25.71M	56.92%41.22M	133.65%20.78M	13.92%26.27M	-23.21%8.9M	-31.57%23.06M	-41.54%11.58M
Special items	-24.04%1.97M	-25.85%1.64M	412.03%2.6M	433.18%2.21M	337.07%507K	-2,109.09%-663K	-80.70%116K	73.68%33K	268.82%601K	-73.61%19K
Operating profit before the change of operating capital	32.05%940.76M	21.38%458.79M	2.47%712.42M	1.82%377.97M	49.87%695.24M	72.58%371.22M	-26.01%463.89M	-42.60%215.1M	41.78%626.96M	247.61%374.74M
Change of operating capital
Inventory (increase) decrease	-54.18%-7.97M	93.31%607K	33.44%-5.17M	105.89%314K	64.48%-7.77M	75.77%-5.33M	-48.27%-21.86M	-37.38%-21.99M	-204.77%-14.75M	-1,099.06%-16.01M
Accounts receivable (increase)decrease	72.50%-8.65M	10.99%-75.03M	-46.12%-31.45M	-57.76%-84.29M	64.93%-21.52M	16.85%-53.43M	-8.70%-61.37M	21.17%-64.26M	-104.87%-56.46M	-391.43%-81.51M
Accounts payable increase (decrease)	-101.93%-13.31M	-22.79%-24.21M	-111.96%-6.59M	-40.44%-19.72M	626.21%55.11M	-196.44%-14.04M	-146.61%-10.47M	17.90%14.56M	88.84%22.47M	120.45%12.35M
prepayments (increase)decrease	-203.92%-28.45M	-147.99%-33.81M	390.03%27.37M	32.95%-13.63M	39.55%-9.44M	-15.24%-20.33M	-40.95%-15.61M	35.45%-17.64M	-938.53%-11.08M	-999.84%-27.33M
Special items for working capital changes	-46.75%123K	----	400.00%231K	----	---77K	----	----	----	----	3,003.30%5.65M
Cash from business operations	26.65%882.52M	25.21%326.35M	-2.07%696.82M	-6.27%260.65M	100.68%711.55M	121.11%278.1M	-37.48%354.57M	-53.05%125.77M	34.07%567.14M	258.62%267.89M
Other taxs	32.72%-124.33M	25.96%-39.49M	-34.23%-184.8M	16.85%-53.34M	-41.33%-137.67M	8.03%-64.14M	-125.75%-97.41M	-227.19%-69.74M	-78.99%-43.15M	-1,299.55%-21.32M
Interest received - operating	-46.39%4.92M	-18.37%2.88M	385.59%9.17M	968.79%3.53M	68.27%1.89M	-63.05%330K	-3.03%1.12M	235.71%893K	-7.81%1.16M	-68.14%266K
Net cash from operations	46.42%763.1M	37.42%289.74M	-9.48%521.19M	-1.61%210.84M	122.92%575.76M	276.44%214.28M	-50.82%258.28M	-76.94%56.92M	31.23%525.14M	219.27%246.84M
Cash flow from investment activities
Decrease in deposits (increase)	-271.43%-12K	-350.00%-15K	-99.78%7K	-94.29%6K	108.16%3.14M	-92.69%105K	7,640.00%1.51M	1,696.25%1.44M	-103.98%-20K	-34.43%80K
Sale of fixed assets	-40.79%4.75M	-67.59%1.51M	19.48%8.02M	1,133.33%4.66M	0.49%6.72M	-90.10%378K	24.59%6.68M	29.38%3.82M	-72.33%5.36M	14.87%2.95M
Purchase of fixed assets	49.25%-71.98M	62.57%-36.74M	11.20%-141.83M	-72.03%-98.15M	13.84%-159.72M	43.63%-57.05M	-31.05%-185.37M	-121.32%-101.21M	-95.25%-141.45M	-73.63%-45.73M
Acquisition of subsidiaries	---210.89M	---210.89M	----	----	----	----	-125.47%-10.55M	---817K	-183.59%-4.68M	----
Cash on investment	----	----	-1,091.73%-11.68M	----	97.52%-980K	----	-2,011.24%-39.46M	-2,020.31%-39.46M	---1.87M	---1.86M
Other items in the investment business	----	----	----	----	-478.09%-4.12M	----	---712K	----	----	----
Net cash from investment operations	-91.19%-278.14M	-163.31%-246.14M	6.12%-145.47M	-65.24%-93.48M	32.00%-154.96M	58.48%-56.57M	-59.75%-227.89M	-205.72%-136.23M	-203.75%-142.65M	-88.44%-44.56M
Net cash before financing	29.08%484.97M	-62.85%43.61M	-10.71%375.72M	-25.58%117.36M	1,284.95%420.8M	298.86%157.71M	-92.06%30.38M	-139.21%-79.31M	8.29%382.49M	276.92%202.28M
Cash flow from financing activities
New borrowing	-54.24%274.55M	170.00%270M	176.82%600M	60.64%100M	-71.21%216.75M	-14.73%62.25M	--752.75M	--73M	----	----
Refund	-1.61%-548.07M	-495.60%-444.18M	-215.01%-539.38M	-67.13%-74.58M	78.54%-171.23M	71.22%-44.62M	-317.65%-797.82M	-6.93%-155.05M	-6.20%-191.03M	19.39%-145M
Interest paid - financing	33.90%-33.97M	16.19%-21.41M	-10.87%-51.38M	-24.65%-25.54M	-90.46%-46.35M	-162.81%-20.49M	-21.08%-24.33M	21.99%-7.8M	32.62%-20.1M	43.65%-10M
Dividends paid - financing	-17.84%-189.32M	-1.36%-86.37M	-62.23%-160.66M	-102.91%-85.21M	-27.83%-99.03M	0.27%-41.99M	58.46%-77.47M	37.14%-42.11M	-780.92%-186.51M	-216.39%-66.99M
Absorb investment income	----	----	----	----	----	----	2.49%1.85M	--1.85M	1,119.59%1.81M	----
Issuance expenses and redemption of securities expenses	-21.88%-30.54M	-162.70%-22.44M	-24.34%-25.05M	-54.66%-8.54M	-460.50%-20.15M	---5.52M	54.47%-3.6M	----	20.52%-7.9M	-14.98%-7.9M
Net cash from financing operations	-152.81%-575.66M	-173.65%-326.78M	-31.14%-227.7M	-60.03%-119.41M	13.95%-173.64M	52.11%-74.62M	55.37%-201.79M	38.48%-155.8M	-697.89%-452.12M	-377.16%-253.26M
Effect of rate	241.60%40.9M	771.28%24.38M	-569.34%-28.88M	26.89%-3.63M	135.42%6.15M	63.23%-4.97M	-450.61%-17.38M	-999.53%-13.51M	-32.78%4.96M	276.50%1.5M
Net Cash	-161.27%-90.69M	-13,713.27%-283.17M	-40.11%148.01M	-102.47%-2.05M	244.20%247.16M	135.34%83.1M	-146.18%-171.4M	-361.19%-235.11M	-123.48%-69.63M	-8,740.51%-50.98M
Begining period cash	17.07%816.83M	17.07%816.83M	57.00%697.69M	57.00%697.69M	-29.82%444.38M	-29.82%444.38M	-9.27%633.16M	-9.27%633.16M	77.16%697.83M	77.16%697.83M
Cash at the end	-6.10%767.04M	-19.36%558.03M	17.07%816.83M	32.44%692.01M	57.00%697.69M	35.88%522.51M	-29.82%444.38M	-40.69%384.53M	-9.27%633.16M	64.70%648.35M
Cash balance analysis
Currency Unit	HKD	HKD	HKD	HKD	HKD	HKD	HKD	HKD	HKD	HKD
Accounting Standards	IAS	IAS	IAS	IAS	IAS	IAS	IAS	IAS	IAS	IAS
Audit Opinions	Unqualified Opinion	--	Unqualified Opinion	--	Unqualified Opinion	--	Unqualified Opinion	--	Unqualified Opinion	--
Auditor	Ernst & Young	--	Ernst & Young	--	Ernst & Young	--	Ernst & Young	--	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.

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"Leaving the Group - Raising Taxes - Tweeting: The 'Money Making Strategy' of the Most Wild Gemini in Contemporary Times"