2024 Q1 Form 20-F Financial Statement

#000121390024008504 Filed on January 31, 2024

View on sec.gov

Income Statement

Concept 2024 Q1 2023 Q3 2023
Revenue $91.85M $163.7M 163.7M hkds
YoY Change -5.36% 19.97% 19.97%
Cost Of Revenue $65.23M $115.6M 115.6M hkds
YoY Change -8.83% 18.95% 18.95%
Gross Profit $26.61M $48.04M 48.04M hkds
YoY Change 4.38% 22.47% 22.47%
Gross Profit Margin 28.98% 29.35% 29.35%
Selling, General & Admin $15.60M $36.81M $4.701M
YoY Change 12.74% 21.31% -84.61%
% of Gross Profit 58.61% 76.61% 9.78%
Research & Development
YoY Change
% of Gross Profit
Depreciation & Amortization $967.2K 2.695M hkds
YoY Change -17.71% -25.23%
% of Gross Profit 2.01% 5.61%
Operating Expenses $15.60M $36.81M $4.701M
YoY Change 12.74% 20.52% -84.71%
Operating Profit $11.02M $11.24M $1.373M
YoY Change -5.54% 29.35% -79.88%
Interest Expense -$50.85K -$55.08K -$55.00K
YoY Change 38.18% -33.51% -33.73%
% of Operating Profit -0.46% -0.49% -4.01%
Other Income/Expense, Net $771.0K $1.446M $177.6K
YoY Change -26.79% -58.47% -94.77%
Pretax Income $11.10M $12.14M 12.14M hkds
YoY Change -6.54% 18.77% 18.77%
Income Tax $976.2K $2.339M 2.339M hkds
% Of Pretax Income 8.79% 19.26% 19.26%
Net Earnings $10.12M $9.697M 9.697M hkds
YoY Change 1.26% 24.92% 24.92%
Net Earnings / Revenue 11.02% 5.92% 5.92%
Basic Earnings Per Share $0.81
Diluted Earnings Per Share $0.81 $0.81 $0.81
COMMON SHARES
Basic Shares Outstanding 13.25M shares 12.00M shares
Diluted Shares Outstanding 12.00M shares

Balance Sheet

Concept 2024 Q1 2023 Q3 2023
SHORT-TERM ASSETS
Cash & Short-Term Investments $47.22M $16.40M $16.40M
YoY Change 98.52% -34.88%
Cash & Equivalents $47.22M $2.095M $16.40M
Short-Term Investments
Other Short-Term Assets $7.552M 16.00K hkds $1.590M
YoY Change 266.43% 0.79% 63.24%
Inventory $44.98M 40.92M hkds $40.92M
Prepaid Expenses 679.9K hkds
Receivables $36.82M 34.98M hkds $38.17M
Other Receivables $0.00 $0.00
Total Short-Term Assets $136.6M $12.40M $97.08M
YoY Change 48.67% -83.94% 25.71%
LONG-TERM ASSETS
Property, Plant & Equipment $10.00M 8.406M hkds $9.519M
YoY Change -15.02% -21.62% -21.8%
Goodwill $162.4K
YoY Change -87.23%
Intangibles
YoY Change
Long-Term Investments $1.158M $1.158M $1.158M
YoY Change -0.04% 8.73%
Other Assets $4.081M $5.272M $5.272M
YoY Change 129.66% 235.16%
Total Long-Term Assets $16.62M $2.218M $17.37M
YoY Change 2.79% -86.4% 6.46%
TOTAL ASSETS
Total Short-Term Assets $136.6M $12.40M $97.08M
Total Long-Term Assets $16.62M $2.218M $17.37M
Total Assets $153.2M 114.4M hkds $114.4M
YoY Change 41.81% 22.35% 22.35%
SHORT-TERM LIABILITIES
YoY Change
Accounts Payable $6.827M $16.11M $16.11M
YoY Change -61.59% 407.24%
Accrued Expenses $8.719M 518.3K hkds $8.433M
YoY Change -12.63% 52.74% -9.7%
Deferred Revenue 22.75M hkds
YoY Change -16.44%
Short-Term Debt $2.738M $3.504M $3.504M
YoY Change -3.1% 19.51%
Long-Term Debt Due
YoY Change
Total Short-Term Liabilities $59.52M $6.959M $54.48M
YoY Change 14.19% -85.41% 14.27%
LONG-TERM LIABILITIES
Long-Term Debt $0.00 $0.00 $0.00
YoY Change
Other Long-Term Liabilities $1.783M 1.008M hkds $2.066M
YoY Change -30.44% 5.43% -14.91%
Total Long-Term Liabilities $1.783M $451.4K $2.066M
YoY Change -30.44% -89.24% -14.91%
TOTAL LIABILITIES
Total Short-Term Liabilities $59.52M $6.959M $54.48M
Total Long-Term Liabilities $1.783M $451.4K $2.066M
Total Liabilities $62.61M $7.410M $58.02M
YoY Change 11.27% -85.72% 8.54%
SHAREHOLDERS EQUITY
Retained Earnings $5.337M
YoY Change -83.37%
Common Stock $1.885M
YoY Change -76.78%
Preferred Stock
YoY Change
Treasury Stock (at cost)
YoY Change
Treasury Stock Shares
Shareholders Equity $90.59M $7.207M $56.43M
YoY Change
Total Liabilities & Shareholders Equity $153.2M $14.62M $114.4M
YoY Change 41.81% -84.37% 22.35%

Cashflow Statement

Concept 2024 Q1 2023 Q3 2023
OPERATING ACTIVITIES
Net Income $10.12M $9.697M 9.697M hkds
YoY Change 1.26% 24.92% 24.92%
Depreciation, Depletion And Amortization $967.2K 2.695M hkds
YoY Change -17.71% -25.23%
Cash From Operating Activities -$12.81M -$1.729M
YoY Change -421.41% -138.83%
INVESTING ACTIVITIES
Capital Expenditures $112.1K $99.00K
YoY Change -94.53% -95.4%
Acquisitions
YoY Change
Other Investing Activities $1.664M $663.0K
YoY Change 3366.67% 1281.25%
Cash From Investing Activities $1.552M -$14.33K
YoY Change -177.51% -99.36%
FINANCING ACTIVITIES
Cash Dividend Paid
YoY Change
Common Stock Issuance & Retirement, Net
YoY Change
Debt Paid & Issued, Net
YoY Change
Cash From Financing Activities 4.961M $611.6K
YoY Change -159.81% -107.58%
NET CHANGE
Cash From Operating Activities -12.81M -$1.729M
Cash From Investing Activities 1.552M -$14.33K
Cash From Financing Activities 4.961M $611.6K
Net Change In Cash -6.299M -$1.122M
YoY Change -0.2% -80.97%
FREE CASH FLOW
Cash From Operating Activities -$12.81M -$1.729M
Capital Expenditures $112.1K $99.00K
Free Cash Flow -$12.92M -$1.828M
YoY Change -767.5% -179.46%

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CY2023 us-gaap Income Loss From Continuing Operations Before Income Taxes Extraordinary Items Noncontrolling Interest
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CY2022 us-gaap Income Tax Expense Benefit
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CY2023 us-gaap Income Tax Expense Benefit
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CY2023 us-gaap Income Tax Expense Benefit
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CY2023 us-gaap Profit Loss
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CY2023 us-gaap Profit Loss
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CY2022 us-gaap Net Income Loss Attributable To Noncontrolling Interest
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CY2023 us-gaap Net Income Loss Attributable To Noncontrolling Interest
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CY2023 us-gaap Net Income Loss Attributable To Noncontrolling Interest
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CY2023 us-gaap Weighted Average Number Of Shares Outstanding Basic
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CY2022 us-gaap Profit Loss
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CY2023 us-gaap Profit Loss
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CY2023 us-gaap Profit Loss
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CY2023 us-gaap Depreciation
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CY2023 us-gaap Depreciation
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CY2023 us-gaap Foreign Currency Transaction Gain Loss Unrealized
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CY2023 us-gaap Foreign Currency Transaction Gain Loss Unrealized
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CY2022 us-gaap Increase Decrease In Inventories
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CY2023 us-gaap Increase Decrease In Other Receivables
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CY2021 us-gaap Increase Decrease In Prepaid Deferred Expense And Other Assets
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CY2022 us-gaap Increase Decrease In Prepaid Deferred Expense And Other Assets
IncreaseDecreaseInPrepaidDeferredExpenseAndOtherAssets
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CY2023 us-gaap Increase Decrease In Prepaid Deferred Expense And Other Assets
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CY2023 us-gaap Increase Decrease In Prepaid Deferred Expense And Other Assets
IncreaseDecreaseInPrepaidDeferredExpenseAndOtherAssets
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CY2021 us-gaap Increase Decrease In Contract With Customer Asset
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CY2022 us-gaap Increase Decrease In Contract With Customer Asset
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CY2023 us-gaap Increase Decrease In Contract With Customer Asset
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CY2023 us-gaap Increase Decrease In Contract With Customer Asset
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CY2021 us-gaap Increase Decrease In Accounts Payable Trade
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CY2022 us-gaap Increase Decrease In Accounts Payable Trade
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CY2023 us-gaap Increase Decrease In Accounts Payable Trade
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CY2023 us-gaap Increase Decrease In Accounts Payable Trade
IncreaseDecreaseInAccountsPayableTrade
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CY2021 sugp Increase Decrease In Other Payables Accrued Payroll And Welfare
IncreaseDecreaseInOtherPayablesAccruedPayrollAndWelfare
4469013 hkd
CY2022 sugp Increase Decrease In Other Payables Accrued Payroll And Welfare
IncreaseDecreaseInOtherPayablesAccruedPayrollAndWelfare
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CY2023 sugp Increase Decrease In Other Payables Accrued Payroll And Welfare
IncreaseDecreaseInOtherPayablesAccruedPayrollAndWelfare
-738175 hkd
CY2023 sugp Increase Decrease In Other Payables Accrued Payroll And Welfare
IncreaseDecreaseInOtherPayablesAccruedPayrollAndWelfare
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CY2021 us-gaap Increase Decrease In Contract With Customer Liability
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CY2022 us-gaap Increase Decrease In Contract With Customer Liability
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CY2023 us-gaap Increase Decrease In Contract With Customer Liability
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CY2023 us-gaap Increase Decrease In Contract With Customer Liability
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CY2021 us-gaap Increase Decrease In Operating Lease Liability
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CY2022 us-gaap Increase Decrease In Operating Lease Liability
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CY2023 us-gaap Increase Decrease In Operating Lease Liability
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CY2023 us-gaap Increase Decrease In Operating Lease Liability
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CY2021 us-gaap Increase Decrease In Other Operating Liabilities
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CY2022 us-gaap Increase Decrease In Other Operating Liabilities
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CY2023 us-gaap Increase Decrease In Other Operating Liabilities
IncreaseDecreaseInOtherOperatingLiabilities
51918 hkd
CY2023 us-gaap Increase Decrease In Other Operating Liabilities
IncreaseDecreaseInOtherOperatingLiabilities
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CY2021 us-gaap Increase Decrease In Accrued Income Taxes Payable
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3611330 hkd
CY2022 us-gaap Increase Decrease In Accrued Income Taxes Payable
IncreaseDecreaseInAccruedIncomeTaxesPayable
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CY2023 us-gaap Increase Decrease In Accrued Income Taxes Payable
IncreaseDecreaseInAccruedIncomeTaxesPayable
-1388098 hkd
CY2023 us-gaap Increase Decrease In Accrued Income Taxes Payable
IncreaseDecreaseInAccruedIncomeTaxesPayable
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NetCashProvidedByUsedInOperatingActivities
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CY2022 us-gaap Net Cash Provided By Used In Operating Activities
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CY2023 us-gaap Net Cash Provided By Used In Operating Activities
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CY2023 us-gaap Net Cash Provided By Used In Operating Activities
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-1729409 usd
CY2021 us-gaap Payments To Acquire Property Plant And Equipment
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2890250 hkd
CY2022 us-gaap Payments To Acquire Property Plant And Equipment
PaymentsToAcquirePropertyPlantAndEquipment
2153000 hkd
CY2023 us-gaap Payments To Acquire Property Plant And Equipment
PaymentsToAcquirePropertyPlantAndEquipment
775120 hkd
CY2023 us-gaap Payments To Acquire Property Plant And Equipment
PaymentsToAcquirePropertyPlantAndEquipment
99002 usd
CY2021 us-gaap Proceeds From Sale Of Property Plant And Equipment
ProceedsFromSaleOfPropertyPlantAndEquipment
17760116 hkd
CY2022 us-gaap Proceeds From Sale Of Property Plant And Equipment
ProceedsFromSaleOfPropertyPlantAndEquipment
48000 hkd
CY2023 us-gaap Proceeds From Sale Of Property Plant And Equipment
ProceedsFromSaleOfPropertyPlantAndEquipment
663957 hkd
CY2023 us-gaap Proceeds From Sale Of Property Plant And Equipment
ProceedsFromSaleOfPropertyPlantAndEquipment
84804 usd
CY2022 us-gaap Payments To Acquire Intangible Assets
PaymentsToAcquireIntangibleAssets
145000 hkd
CY2023 sugp Payments To Net Cash Outflows Arising From Acquisition Of Noncontrolling Interests
PaymentsToNetCashOutflowsArisingFromAcquisitionOfNoncontrollingInterests
1000 hkd
CY2023 sugp Payments To Net Cash Outflows Arising From Acquisition Of Noncontrolling Interests
PaymentsToNetCashOutflowsArisingFromAcquisitionOfNoncontrollingInterests
128 usd
CY2021 us-gaap Net Cash Provided By Used In Investing Activities
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CY2022 us-gaap Net Cash Provided By Used In Investing Activities
NetCashProvidedByUsedInInvestingActivities
-2250000 hkd
CY2023 us-gaap Net Cash Provided By Used In Investing Activities
NetCashProvidedByUsedInInvestingActivities
-112163 hkd
CY2023 us-gaap Net Cash Provided By Used In Investing Activities
NetCashProvidedByUsedInInvestingActivities
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4901968 hkd
CY2021 us-gaap Payments Of Dividends
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8040400 hkd
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CY2023 us-gaap Proceeds From Contributed Capital
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4961320 hkd
CY2023 us-gaap Proceeds From Contributed Capital
ProceedsFromContributedCapital
633686 usd
CY2021 us-gaap Proceeds From Issuance Initial Public Offering
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10 hkd
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2907975 hkd
CY2022 us-gaap Repayments Of Related Party Debt
RepaymentsOfRelatedPartyDebt
256389 hkd
CY2023 us-gaap Repayments Of Related Party Debt
RepaymentsOfRelatedPartyDebt
2538411 hkd
CY2023 us-gaap Repayments Of Related Party Debt
RepaymentsOfRelatedPartyDebt
324219 usd
CY2021 us-gaap Proceeds From Repayments Of Related Party Debt
ProceedsFromRepaymentsOfRelatedPartyDebt
257740 hkd
CY2022 us-gaap Proceeds From Repayments Of Related Party Debt
ProceedsFromRepaymentsOfRelatedPartyDebt
225029 hkd
CY2023 us-gaap Proceeds From Repayments Of Related Party Debt
ProceedsFromRepaymentsOfRelatedPartyDebt
2365263 hkd
CY2023 us-gaap Proceeds From Repayments Of Related Party Debt
ProceedsFromRepaymentsOfRelatedPartyDebt
302104 usd
CY2021 us-gaap Net Cash Provided By Used In Financing Activities
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CY2022 us-gaap Net Cash Provided By Used In Financing Activities
NetCashProvidedByUsedInFinancingActivities
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CY2023 us-gaap Net Cash Provided By Used In Financing Activities
NetCashProvidedByUsedInFinancingActivities
4788172 hkd
CY2023 us-gaap Net Cash Provided By Used In Financing Activities
NetCashProvidedByUsedInFinancingActivities
611571 usd
CY2021 sugp Effect Of Exchange Rate Changes
EffectOfExchangeRateChanges
-20302 hkd
CY2022 sugp Effect Of Exchange Rate Changes
EffectOfExchangeRateChanges
-27496 hkd
CY2023 sugp Effect Of Exchange Rate Changes
EffectOfExchangeRateChanges
78542 hkd
CY2023 sugp Effect Of Exchange Rate Changes
EffectOfExchangeRateChanges
10032 usd
CY2021 us-gaap Cash Cash Equivalents Restricted Cash And Restricted Cash Equivalents Period Increase Decrease Including Exchange Rate Effect
CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseIncludingExchangeRateEffect
16880536 hkd
CY2022 us-gaap Cash Cash Equivalents Restricted Cash And Restricted Cash Equivalents Period Increase Decrease Including Exchange Rate Effect
CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseIncludingExchangeRateEffect
-5895343 hkd
CY2023 us-gaap Cash Cash Equivalents Restricted Cash And Restricted Cash Equivalents Period Increase Decrease Including Exchange Rate Effect
CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseIncludingExchangeRateEffect
-8785507 hkd
CY2023 us-gaap Cash Cash Equivalents Restricted Cash And Restricted Cash Equivalents Period Increase Decrease Including Exchange Rate Effect
CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseIncludingExchangeRateEffect
-1122132 usd
CY2020Q3 us-gaap Cash Cash Equivalents Restricted Cash And Restricted Cash Equivalents
CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents
14200437 hkd
CY2021Q3 us-gaap Cash Cash Equivalents Restricted Cash And Restricted Cash Equivalents
CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents
31080973 hkd
CY2022Q3 us-gaap Cash Cash Equivalents Restricted Cash And Restricted Cash Equivalents
CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents
25185630 hkd
CY2022Q3 us-gaap Cash Cash Equivalents Restricted Cash And Restricted Cash Equivalents
CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents
3216843 usd
CY2021Q3 us-gaap Cash Cash Equivalents Restricted Cash And Restricted Cash Equivalents
CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents
31080973 hkd
CY2022Q3 us-gaap Cash Cash Equivalents Restricted Cash And Restricted Cash Equivalents
CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents
25185630 hkd
CY2023Q3 us-gaap Cash Cash Equivalents Restricted Cash And Restricted Cash Equivalents
CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents
16400123 hkd
CY2023Q3 us-gaap Cash Cash Equivalents Restricted Cash And Restricted Cash Equivalents
CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents
2094711 usd
CY2021 us-gaap Interest Paid Net
InterestPaidNet
195748 hkd
CY2022 us-gaap Interest Paid Net
InterestPaidNet
43600 hkd
CY2023 us-gaap Interest Paid Net
InterestPaidNet
38340 hkd
CY2023 us-gaap Interest Paid Net
InterestPaidNet
4897 usd
CY2021 us-gaap Income Taxes Paid
IncomeTaxesPaid
592571 hkd
CY2022 us-gaap Income Taxes Paid
IncomeTaxesPaid
4044264 hkd
CY2023 us-gaap Income Taxes Paid
IncomeTaxesPaid
5444287 hkd
CY2023 us-gaap Income Taxes Paid
IncomeTaxesPaid
695373 usd
CY2021 us-gaap Right Of Use Asset Obtained In Exchange For Operating Lease Liability
RightOfUseAssetObtainedInExchangeForOperatingLeaseLiability
820002 hkd
CY2022 us-gaap Right Of Use Asset Obtained In Exchange For Operating Lease Liability
RightOfUseAssetObtainedInExchangeForOperatingLeaseLiability
878321 hkd
CY2023 us-gaap Right Of Use Asset Obtained In Exchange For Operating Lease Liability
RightOfUseAssetObtainedInExchangeForOperatingLeaseLiability
330526 hkd
CY2023 us-gaap Right Of Use Asset Obtained In Exchange For Operating Lease Liability
RightOfUseAssetObtainedInExchangeForOperatingLeaseLiability
42217 usd
CY2021 sugp Modification Of Lease On Operating Lease Rightofuse Assets And Operating Lease Liabilities
ModificationOfLeaseOnOperatingLeaseRightofuseAssetsAndOperatingLeaseLiabilities
239305 hkd
CY2021 sugp Extinguishment Of Operating Lease Rightofuse Assets And Operating Lease Liabilities Due To Termin
ExtinguishmentOfOperatingLeaseRightofuseAssetsAndOperatingLeaseLiabilitiesDueToTermin
83620 hkd
CY2023 us-gaap Noncash Or Part Noncash Acquisition Other Assets Acquired1
NoncashOrPartNoncashAcquisitionOtherAssetsAcquired1
185134 hkd
CY2023 us-gaap Noncash Or Part Noncash Acquisition Other Assets Acquired1
NoncashOrPartNoncashAcquisitionOtherAssetsAcquired1
23646 usd
CY2023Q1 us-gaap Investment Interest Rate
InvestmentInterestRate
0.10 pure
CY2023Q1 us-gaap Asset Acquisition Consideration Transferred Contingent Consideration
AssetAcquisitionConsiderationTransferredContingentConsideration
1000 hkd
CY2023 us-gaap Goodwill Translation And Purchase Accounting Adjustments
GoodwillTranslationAndPurchaseAccountingAdjustments
1 usd
CY2023 us-gaap Goodwill Translation And Purchase Accounting Adjustments
GoodwillTranslationAndPurchaseAccountingAdjustments
7.8293 hkd
CY2023 us-gaap Use Of Estimates
UseOfEstimates
<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><tr style="vertical-align: top; text-align: justify"> <td style="width: 0.25in; text-align: left"><b>(e)</b></td><td style="text-align: justify"><b>Use of estimates and assumptions</b></td> </tr></table><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The preparation of the consolidated financial statements in conformity with U.S. GAAP requires that management make estimates and assumptions that affect the reported amounts of assets and liabilities, disclosure of contingent assets and liabilities at the dates of the financial statements, and the reported amounts of revenues and expenses during the reporting periods.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Estimates are adjusted to reflect actual experience when necessary. Significant accounting estimates reflected in the Group’s consolidated financial statements include allowance for doubtful accounts related to trade receivables, allowance for inventories, the useful lives of property and equipment, impairment assessment for goodwill and long-lived assets, the discount rates for leases and the impairment assessment, revenue recognition, deferred tax, and uncertain tax positions. The use of estimates is an integral component of the financial reporting process. Actual results could differ from those estimates.</p>
CY2023 us-gaap Inventory Write Down
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118000 hkd
CY2023 us-gaap Variable Interest Entity Ownership Percentage
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0.10 pure
CY2023Q3 sugp Leasehold Improvements
LeaseholdImprovements
Shorter of the lease terms or the estimated useful lives
CY2022Q3 us-gaap Deferred Costs
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1571254 hkd
CY2023Q3 us-gaap Deferred Costs
DeferredCosts
3853500 hkd
CY2021 us-gaap Revenues
Revenues
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CY2022 us-gaap Revenues
Revenues
136447442 hkd
CY2023 us-gaap Revenues
Revenues
163690966 hkd
CY2021 us-gaap Revenues
Revenues
117565797 hkd
CY2022 us-gaap Revenues
Revenues
136447442 hkd
CY2023 us-gaap Revenues
Revenues
163690966 hkd
CY2022 us-gaap Contract With Customer Asset Sale
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4653025 hkd
CY2023 us-gaap Contract With Customer Asset Sale
ContractWithCustomerAssetSale
3494443 hkd
CY2023Q3 us-gaap Other Prepaid Expense Current
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151902 hkd
CY2022Q3 us-gaap Prepaid Expense And Other Assets Current
PrepaidExpenseAndOtherAssetsCurrent
973791 hkd
CY2023Q3 us-gaap Prepaid Expense And Other Assets Current
PrepaidExpenseAndOtherAssetsCurrent
1590259 hkd
CY2023 sugp Realized Contract Assets
RealizedContractAssets
0.7 hkd
CY2023 sugp Percentage Of Contract Assets
PercentageOfContractAssets
0.207 pure
CY2023Q3 us-gaap Allowance For Doubtful Accounts Premiums And Other Receivables
AllowanceForDoubtfulAccountsPremiumsAndOtherReceivables
307040 hkd
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