AMASSE CAPITAL (08168) Cash Flow Statement

0.113
0.0000.00%

Trading May 22 09:00 CST

167.76MMarket Cap-28.25P/E (TTM)

AMASSE CAPITAL (08168) Cash Flow

All

YOY

Hide blank lines

(FY)Sep 30, 2025

(Q6)Mar 31, 2025

(FY)Sep 30, 2024

(Q6)Mar 31, 2024

(FY)Sep 30, 2023

(Q6)Mar 31, 2023

(FY)Sep 30, 2022

(Q6)Mar 31, 2022

(FY)Sep 30, 2021

(Q6)Mar 31, 2021

Cash flow from operating activities

Earning before tax

26.75%-6.48M

-8.82%-2.9M

-356.00%-8.85M

-10.77%-2.66M

79.10%-1.94M

37.25%-2.4M

2.81%-9.29M

47.69%-3.83M

-267.71%-9.55M

-491.60%-7.32M

Profit adjustment

Interest (income) - adjustment

32.64%-324K

46.62%-158K

6.96%-481K

-72.09%-296K

-432.99%-517K

-514.29%-172K

3.96%-97K

49.09%-28K

70.21%-101K

79.78%-55K

Interest expense - adjustment

6.85%78K

113.64%47K

-51.97%73K

-75.00%22K

25.62%152K

120.00%88K

-15.97%121K

-43.66%40K

18.03%144K

18.33%71K

Dividend (income)- adjustment

----

75.56%-11K

85.37%-6K

56.73%-45K

-41.38%-41K

-2,500.00%-104K

---29K

Impairment and provisions:

1.78%3.26M

---200K

645.45%3.2M

----

-83.81%429K

---300K

506.18%2.65M

----

-76.43%437K

----

-Impairment of trade receivables (reversal)

24.30%3.79M

---200K

847.20%3.05M

----

-63.12%322K

---300K

33.69%873K

----

-68.15%653K

----

-Other impairments and provisions

-462.16%-536K

----

38.32%148K

----

-93.98%107K

----

922.22%1.78M

----

-10.20%-216K

----

Revaluation surplus:

-108.64%-177K

-117.44%-157K

-15.30%2.05M

-36.97%900K

-30.56%2.42M

-36.90%1.43M

1,223.95%3.48M

75,333.33%2.26M

106.27%263K

142.86%3K

-Other fair value changes

-108.64%-177K

-117.44%-157K

-15.30%2.05M

-36.97%900K

-30.56%2.42M

-36.90%1.43M

1,223.95%3.48M

75,333.33%2.26M

106.27%263K

142.86%3K

Asset sale loss (gain):

----

-363.16%-200K

---200K

--76K

----

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

----

-363.16%-200K

---200K

--76K

----

Depreciation and amortization:

88.23%1.2M

302.68%600K

453.91%637K

156.90%149K

-90.81%115K

-91.90%58K

-12.69%1.25M

0.00%716K

-6.46%1.43M

-7.01%716K

Special items

--1.67M

--836K

----

Adjustment items

----

---76K

----

Operating profit before the change of operating capital

78.19%-780K

7.57%-1.93M

-654.42%-3.58M

-59.63%-2.09M

133.54%645K

-48.47%-1.31M

74.29%-1.92M

86.69%-881K

-260.24%-7.48M

-364.57%-6.62M

Change of operating capital

Accounts receivable (increase)decrease

-169.84%-4.59M

-538.79%-1.8M

50.28%-1.7M

61.45%-281K

-217.35%-3.42M

-0.97%-729K

-273.31%-1.08M

-157.76%-722K

191.61%622K

325.23%1.25M

Accounts payable increase (decrease)

1,300.00%192K

89.36%-15K

44.83%-16K

49.10%-141K

34.09%-29K

23.27%-277K

91.93%-44K

58.65%-361K

-21.11%-545K

34.26%-873K

prepayments (increase)decrease

311.76%36K

93.09%-55K

76.39%-17K

-1,558.33%-796K

-614.29%-72K

59.32%-48K

-95.47%14K

-266.20%-118K

378.38%309K

438.10%71K

Financial assets at fair value (increase)decrease

-98.74%105K

-99.00%95K

465.02%8.33M

617.78%9.53M

-56.46%1.48M

247.77%1.33M

195.52%3.39M

73.34%-898K

74.13%-3.55M

-12.64%-3.37M

Special items for working capital changes

----

225.62%353K

--218K

-702.86%-281K

----

-152.24%-35K

---117K

Cash from business operations

-266.57%-5.04M

-159.50%-3.7M

388.27%3.02M

861.20%6.22M

-1,480.26%-1.05M

72.58%-817K

100.71%76K

69.13%-2.98M

-4.50%-10.68M

-303.43%-9.65M

Other taxs

----

--1.02M

----

Dividend received - operating

----

-75.56%11K

-85.37%6K

-56.73%45K

41.38%41K

2,500.00%104K

--29K

Special items of business

300.65%309K

----

---154K

----

Net cash from operations

-264.74%-4.73M

-159.50%-3.7M

376.49%2.87M

866.83%6.22M

-957.85%-1.04M

72.41%-811K

101.27%121K

69.46%-2.94M

6.41%-9.56M

-302.21%-9.63M

Cash flow from investment activities

Interest received - investment

-32.64%324K

-46.62%158K

-6.96%481K

72.09%296K

432.99%517K

514.29%172K

-3.96%97K

-49.09%28K

-70.21%101K

-79.78%55K

Sale of fixed assets

----

--200K

----

Purchase of fixed assets

----

---1.09M

----

Net cash from investment operations

178.83%324K

126.51%158K

-179.50%-411K

-446.51%-596K

432.99%517K

514.29%172K

-3.96%97K

-49.09%28K

-70.21%101K

-79.78%55K

Net cash before financing

-279.10%-4.4M

-162.99%-3.54M

571.98%2.46M

979.97%5.62M

-338.99%-521K

78.05%-639K

102.31%218K

69.58%-2.91M

4.22%-9.46M

-351.20%-9.57M

Cash flow from financing activities

New borrowing

----

-440.74%-7.62M

-158.18%-7.62M

-323.12%-1.41M

-375.97%-2.95M

-103.68%-333K

-105.81%-620K

2,849.19%9.05M

--10.68M

Issuing shares

--5.96M

----

--9.68M

----

Interest paid - financing

-6.85%-78K

-113.64%-47K

51.97%-73K

75.00%-22K

-25.62%-152K

-120.00%-88K

15.97%-121K

43.66%-40K

-18.03%-144K

---71K

Dividends paid - financing

----

0.00%-4M

Net cash from financing operations

156.01%4.91M

166.10%5.43M

-225.05%-8.76M

-234.96%-8.22M

527.20%7.01M

571.00%6.09M

-144.44%-1.64M

-121.53%-1.29M

173.96%3.69M

229.27%6.01M

Net Cash

107.98%503K

172.84%1.89M

-197.18%-6.3M

-147.62%-2.6M

556.05%6.49M

229.66%5.45M

75.34%-1.42M

-17.96%-4.2M

61.20%-5.77M

47.33%-3.56M

Begining period cash

-26.29%17.67M

37.10%23.97M

-7.52%17.48M

-23.37%18.9M

-37.59%24.67M

Cash at the end

2.85%18.17M

-8.49%19.56M

-26.29%17.67M

-6.81%21.37M

37.10%23.97M

56.01%22.93M

-7.52%17.48M

-30.35%14.7M

-23.37%18.9M

-35.58%21.11M

Cash balance analysis

Currency Unit

HKD

Accounting Standards

HKAS

Audit Opinions

Unqualified Opinion

Auditor

Aobai International Accounting Firm

Zhongzhu Global Certified Public Accountants Co., Ltd.

Zhengzheng Certified Public Accountants Co., Ltd.

	(FY)Sep 30, 2025	(Q6)Mar 31, 2025	(FY)Sep 30, 2024	(Q6)Mar 31, 2024	(FY)Sep 30, 2023	(Q6)Mar 31, 2023	(FY)Sep 30, 2022	(Q6)Mar 31, 2022	(FY)Sep 30, 2021	(Q6)Mar 31, 2021
Cash flow from operating activities
Earning before tax	26.75%-6.48M	-8.82%-2.9M	-356.00%-8.85M	-10.77%-2.66M	79.10%-1.94M	37.25%-2.4M	2.81%-9.29M	47.69%-3.83M	-267.71%-9.55M	-491.60%-7.32M
Profit adjustment
Interest (income) - adjustment	32.64%-324K	46.62%-158K	6.96%-481K	-72.09%-296K	-432.99%-517K	-514.29%-172K	3.96%-97K	49.09%-28K	70.21%-101K	79.78%-55K
Interest expense - adjustment	6.85%78K	113.64%47K	-51.97%73K	-75.00%22K	25.62%152K	120.00%88K	-15.97%121K	-43.66%40K	18.03%144K	18.33%71K
Dividend (income)- adjustment	----	----	----	----	75.56%-11K	85.37%-6K	56.73%-45K	-41.38%-41K	-2,500.00%-104K	---29K
Impairment and provisions:	1.78%3.26M	---200K	645.45%3.2M	----	-83.81%429K	---300K	506.18%2.65M	----	-76.43%437K	----
-Impairment of trade receivables (reversal)	24.30%3.79M	---200K	847.20%3.05M	----	-63.12%322K	---300K	33.69%873K	----	-68.15%653K	----
-Other impairments and provisions	-462.16%-536K	----	38.32%148K	----	-93.98%107K	----	922.22%1.78M	----	-10.20%-216K	----
Revaluation surplus:	-108.64%-177K	-117.44%-157K	-15.30%2.05M	-36.97%900K	-30.56%2.42M	-36.90%1.43M	1,223.95%3.48M	75,333.33%2.26M	106.27%263K	142.86%3K
-Other fair value changes	-108.64%-177K	-117.44%-157K	-15.30%2.05M	-36.97%900K	-30.56%2.42M	-36.90%1.43M	1,223.95%3.48M	75,333.33%2.26M	106.27%263K	142.86%3K
Asset sale loss (gain):	----	----	-363.16%-200K	---200K	--76K	----	----	----	----	----
-Loss (gain) on sale of property, machinery and equipment	----	----	-363.16%-200K	---200K	--76K	----	----	----	----	----
Depreciation and amortization:	88.23%1.2M	302.68%600K	453.91%637K	156.90%149K	-90.81%115K	-91.90%58K	-12.69%1.25M	0.00%716K	-6.46%1.43M	-7.01%716K
Special items	--1.67M	--836K	----	----	----	----	----	----	----	----
Adjustment items	----	----	----	----	---76K	----	----	----	----	----
Operating profit before the change of operating capital	78.19%-780K	7.57%-1.93M	-654.42%-3.58M	-59.63%-2.09M	133.54%645K	-48.47%-1.31M	74.29%-1.92M	86.69%-881K	-260.24%-7.48M	-364.57%-6.62M
Change of operating capital
Accounts receivable (increase)decrease	-169.84%-4.59M	-538.79%-1.8M	50.28%-1.7M	61.45%-281K	-217.35%-3.42M	-0.97%-729K	-273.31%-1.08M	-157.76%-722K	191.61%622K	325.23%1.25M
Accounts payable increase (decrease)	1,300.00%192K	89.36%-15K	44.83%-16K	49.10%-141K	34.09%-29K	23.27%-277K	91.93%-44K	58.65%-361K	-21.11%-545K	34.26%-873K
prepayments (increase)decrease	311.76%36K	93.09%-55K	76.39%-17K	-1,558.33%-796K	-614.29%-72K	59.32%-48K	-95.47%14K	-266.20%-118K	378.38%309K	438.10%71K
Financial assets at fair value (increase)decrease	-98.74%105K	-99.00%95K	465.02%8.33M	617.78%9.53M	-56.46%1.48M	247.77%1.33M	195.52%3.39M	73.34%-898K	74.13%-3.55M	-12.64%-3.37M
Special items for working capital changes	----	----	----	----	225.62%353K	--218K	-702.86%-281K	----	-152.24%-35K	---117K
Cash from business operations	-266.57%-5.04M	-159.50%-3.7M	388.27%3.02M	861.20%6.22M	-1,480.26%-1.05M	72.58%-817K	100.71%76K	69.13%-2.98M	-4.50%-10.68M	-303.43%-9.65M
Other taxs	----	----	----	----	----	----	----	----	--1.02M	----
Dividend received - operating	----	----	----	----	-75.56%11K	-85.37%6K	-56.73%45K	41.38%41K	2,500.00%104K	--29K
Special items of business	300.65%309K	----	---154K	----	----	----	----	----	----	----
Net cash from operations	-264.74%-4.73M	-159.50%-3.7M	376.49%2.87M	866.83%6.22M	-957.85%-1.04M	72.41%-811K	101.27%121K	69.46%-2.94M	6.41%-9.56M	-302.21%-9.63M
Cash flow from investment activities
Interest received - investment	-32.64%324K	-46.62%158K	-6.96%481K	72.09%296K	432.99%517K	514.29%172K	-3.96%97K	-49.09%28K	-70.21%101K	-79.78%55K
Sale of fixed assets	----	----	--200K	--200K	----	----	----	----	----	----
Purchase of fixed assets	----	----	---1.09M	---1.09M	----	----	----	----	----	----
Net cash from investment operations	178.83%324K	126.51%158K	-179.50%-411K	-446.51%-596K	432.99%517K	514.29%172K	-3.96%97K	-49.09%28K	-70.21%101K	-79.78%55K
Net cash before financing	-279.10%-4.4M	-162.99%-3.54M	571.98%2.46M	979.97%5.62M	-338.99%-521K	78.05%-639K	102.31%218K	69.58%-2.91M	4.22%-9.46M	-351.20%-9.57M
Cash flow from financing activities
New borrowing	----	----	-440.74%-7.62M	-158.18%-7.62M	-323.12%-1.41M	-375.97%-2.95M	-103.68%-333K	-105.81%-620K	2,849.19%9.05M	--10.68M
Issuing shares	--5.96M	--5.96M	----	----	--9.68M	--9.68M	----	----	----	----
Interest paid - financing	-6.85%-78K	-113.64%-47K	51.97%-73K	75.00%-22K	-25.62%-152K	-120.00%-88K	15.97%-121K	43.66%-40K	-18.03%-144K	---71K
Dividends paid - financing	----	----	----	----	----	----	----	----	0.00%-4M	0.00%-4M
Net cash from financing operations	156.01%4.91M	166.10%5.43M	-225.05%-8.76M	-234.96%-8.22M	527.20%7.01M	571.00%6.09M	-144.44%-1.64M	-121.53%-1.29M	173.96%3.69M	229.27%6.01M
Net Cash	107.98%503K	172.84%1.89M	-197.18%-6.3M	-147.62%-2.6M	556.05%6.49M	229.66%5.45M	75.34%-1.42M	-17.96%-4.2M	61.20%-5.77M	47.33%-3.56M
Begining period cash	-26.29%17.67M	-26.29%17.67M	37.10%23.97M	37.10%23.97M	-7.52%17.48M	-7.52%17.48M	-23.37%18.9M	-23.37%18.9M	-37.59%24.67M	-37.59%24.67M
Cash at the end	2.85%18.17M	-8.49%19.56M	-26.29%17.67M	-6.81%21.37M	37.10%23.97M	56.01%22.93M	-7.52%17.48M	-30.35%14.7M	-23.37%18.9M	-35.58%21.11M
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	Aobai International Accounting Firm	--	Aobai International Accounting Firm	--	Zhongzhu Global Certified Public Accountants Co., Ltd.	--	Zhengzheng Certified Public Accountants Co., Ltd.	--	Zhengzheng Certified Public Accountants 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.

China and the United States have successively adjusted multiple tariff and non-tariff measures, beginning to implement the consensus outcome Show More

牛牛課堂

Oct 13, 2025 18:05

[Opportunity Express] The US-China rivalry escalates! The rare earth industry becomes a "game-changer." How should investors respond?

Food流油

Apr 14, 2025 15:43

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