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03860 EPS HEALTH TECH

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  • 0.540
  • 0.0000.00%
Market to Open Jan 10 09:01 CST
281.98MMarket Cap-135.00P/E (TTM)

EPS HEALTH TECH Key Stats

All
YOY yoy
Hide blank lines yoy
(Q6)Sep 30, 2024
(FY)Mar 31, 2024
(Q6)Sep 30, 2023
(FY)Mar 31, 2023
(Q6)Sep 30, 2022
(FY)Mar 31, 2022
(Q6)Sep 30, 2021
(FY)Mar 31, 2021
(Q6)Sep 30, 2020
(FY)Mar 31, 2020
Cash flow from operating activities
Earning before tax
335.91%19.3M
50.06%-24.05M
55.38%-8.18M
-111.75%-48.16M
---18.34M
-418.72%-22.74M
----
-74.33%7.14M
----
-15.04%27.8M
Profit adjustment
Interest (income) - adjustment
4.74%-724K
-473.68%-1.09M
-2,351.61%-760K
-413.51%-190K
---31K
80.32%-37K
----
3.59%-188K
----
59.88%-195K
Impairment and provisions:
-33.81%1.3M
----
--1.97M
----
----
----
----
----
----
----
-Impairmen of inventory (reversal)
-33.81%1.3M
----
--1.97M
----
----
----
----
----
----
----
Revaluation surplus:
---16.4M
---16.06M
----
----
----
--563K
----
----
----
----
-Other fair value changes
---16.4M
---16.06M
----
----
----
--563K
----
----
----
----
Asset sale loss (gain):
----
3,400.00%35K
-200.00%-1K
-66.67%1K
--1K
101.67%3K
----
---180K
----
----
-Loss (gain) on sale of property, machinery and equipment
----
3,400.00%35K
-200.00%-1K
-66.67%1K
--1K
101.67%3K
----
---180K
----
----
Depreciation and amortization:
32.15%6.9M
212.78%14.02M
178.35%5.22M
24.64%4.48M
--1.88M
18.37%3.6M
----
37.65%3.04M
----
103.60%2.21M
-Amortization of intangible assets
48.91%4.77M
--7.98M
--3.2M
----
----
----
----
----
----
----
Financial expense
50.62%4.75M
22.00%7.07M
1.22%3.15M
25.60%5.8M
--3.11M
3,292.65%4.61M
----
-7.48%136K
----
32.43%147K
Operating profit before the change of operating capital
982.46%15.12M
47.27%-20.08M
110.44%1.4M
-171.85%-38.07M
---13.38M
-240.87%-14.01M
----
-66.81%9.94M
----
-10.39%29.96M
Change of operating capital
Inventory (increase) decrease
-250.38%-10.66M
209.97%8.61M
64.49%-3.04M
180.52%2.78M
---8.57M
-151.75%-3.45M
----
-13.79%-1.37M
----
-248.46%-1.2M
Accounts receivable (increase)decrease
-141.94%-63.02M
-633.31%-11.78M
-302.24%-26.05M
-112.30%-1.61M
---6.48M
435.45%13.06M
----
-2,880.71%-3.89M
----
100.99%140K
Accounts payable increase (decrease)
66.37%56.37M
-90.81%-3.34M
179.42%33.88M
-124.40%-1.75M
--12.13M
160.04%7.18M
----
-1,971.75%-11.95M
----
-120.42%-577K
prepayments (increase)decrease
----
----
----
----
----
----
----
----
----
119.42%3.06M
Special items for working capital changes
-604.81%-3.22M
----
85.33%-457K
----
---3.12M
--1.52M
----
----
----
----
Cash  from business operations
-194.47%-5.41M
27.19%-27.17M
129.51%5.73M
-967.83%-37.31M
-119.41%-19.42M
159.09%4.3M
261.18%100.01M
-123.19%-7.28M
-1,516.68%-62.05M
333.28%31.37M
Other taxs
-48.29%-737K
-75.22%-1.4M
37.80%-497K
-188.45%-799K
38.40%-799K
94.58%-277K
1.82%-1.3M
24.06%-5.11M
-61.49%-1.32M
-104.47%-6.73M
Net cash from operations
-217.52%-6.15M
25.04%-28.57M
125.89%5.23M
-1,047.46%-38.11M
-120.48%-20.22M
132.48%4.02M
255.77%98.71M
-150.23%-12.38M
-1,261.02%-63.37M
523.71%24.65M
Cash flow from investment activities
Interest received - investment
-4.74%724K
473.68%1.09M
2,351.61%760K
413.51%190K
138.46%31K
-80.32%37K
-92.17%13K
13.25%188K
144.12%166K
-53.50%166K
Decrease in deposits (increase)
--5M
----
----
-210.61%-9M
---5M
10,667.53%8.14M
----
-101.12%-77K
-100.87%-60K
631.10%6.87M
Sale of fixed assets
----
----
----
----
----
----
----
--180K
----
----
Purchase of fixed assets
18.08%-1.55M
-109.09%-5.04M
-2,389.47%-1.89M
-751.24%-2.41M
-280.95%-76K
46.10%-283K
109.57%42K
-53.06%-525K
-222.79%-439K
88.34%-343K
Acquisition of subsidiaries
----
---16.46M
----
----
----
----
----
----
----
----
Cash on investment
----
----
----
95.37%-164K
---131K
---3.54M
----
----
----
----
Other items in the investment business
----
----
----
----
----
----
--2.05M
----
----
----
Net cash from investment operations
468.73%4.17M
-79.24%-20.4M
78.13%-1.13M
-361.62%-11.38M
-346.12%-5.18M
1,959.40%4.35M
731.53%2.1M
-103.50%-234K
-104.86%-333K
506.57%6.69M
Net cash before financing
-148.18%-1.98M
1.05%-48.97M
116.15%4.1M
-691.07%-49.49M
-125.19%-25.39M
166.37%8.37M
258.26%100.82M
-140.26%-12.62M
-2,994.23%-63.7M
1,258.34%31.34M
Cash flow from financing activities
New borrowing
----
--64.42M
7,081.70%16.09M
----
--224K
954.09%115.48M
----
-28.10%10.96M
----
-5.78%15.24M
Refund
-144.59%-35.57M
-2.85%-22.95M
40.66%-14.54M
-1,267.16%-22.31M
-4,723.82%-24.51M
84.38%-1.63M
---508K
31.44%-10.45M
----
5.78%-15.24M
Issuing shares
--22M
----
----
----
----
----
----
----
----
----
Interest paid - financing
77.45%-387K
-88.22%-4.44M
-32.51%-1.72M
-157.08%-2.36M
-401.94%-1.3M
-575.00%-918K
-279.41%-258K
7.48%-136K
18.07%-68K
-32.43%-147K
Dividends paid - financing
----
----
----
----
----
----
----
----
----
-6.67%-8M
Absorb investment income
----
----
----
----
----
--2.06M
----
----
----
----
Net cash from financing operations
-505.81%-15.44M
221.27%33.66M
91.70%-2.55M
-124.68%-27.76M
-1,464.70%-30.72M
6,306.24%112.46M
-127.99%-1.96M
80.70%-1.81M
90.08%-861K
-21.41%-9.39M
Effect of rate
-1,223.60%-6.84M
-208.17%-622K
-372.11%-517K
-72.30%575K
804.76%190K
1,197.50%2.08M
113.82%21K
220.30%160K
-13.43%-152K
43.64%-133K
Other items affecting net cash
----
----
----
----
--14.33M
----
----
----
----
----
Net Cash
-1,221.18%-17.41M
80.18%-15.31M
103.72%1.55M
-163.93%-77.25M
-142.26%-41.77M
937.47%120.83M
253.11%98.85M
-165.74%-14.43M
-897.11%-64.56M
504.50%21.95M
Begining period cash
-12.12%115.54M
-36.84%131.47M
-36.84%131.47M
144.20%208.14M
144.20%208.14M
-14.34%85.24M
-14.34%85.24M
28.08%99.5M
28.08%99.5M
-6.79%77.69M
Cash at the end
-31.11%91.29M
-12.12%115.54M
-20.44%132.51M
-36.84%131.47M
-9.53%166.56M
144.20%208.14M
429.23%184.11M
-14.34%85.24M
-51.06%34.79M
28.08%99.5M
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
--
Deloitte Guan Huang Chen Fang Certified Public Accountants
--
Deloitte Guan Huang Chen Fang Certified Public Accountants
--
KPMG
--
Zhonghui Anda Certified Public Accountants Co., Ltd.
--
Zhonghui Anda Certified Public Accountants Co., Ltd.
(Q6)Sep 30, 2024 (FY)Mar 31, 2024 (Q6)Sep 30, 2023 (FY)Mar 31, 2023 (Q6)Sep 30, 2022 (FY)Mar 31, 2022 (Q6)Sep 30, 2021 (FY)Mar 31, 2021 (Q6)Sep 30, 2020 (FY)Mar 31, 2020
Cash flow from operating activities
Earning before tax 335.91%19.3M 50.06%-24.05M 55.38%-8.18M -111.75%-48.16M ---18.34M -418.72%-22.74M ---- -74.33%7.14M ---- -15.04%27.8M
Profit adjustment
Interest (income) - adjustment 4.74%-724K -473.68%-1.09M -2,351.61%-760K -413.51%-190K ---31K 80.32%-37K ---- 3.59%-188K ---- 59.88%-195K
Impairment and provisions: -33.81%1.3M ---- --1.97M ---- ---- ---- ---- ---- ---- ----
-Impairmen of inventory (reversal) -33.81%1.3M ---- --1.97M ---- ---- ---- ---- ---- ---- ----
Revaluation surplus: ---16.4M ---16.06M ---- ---- ---- --563K ---- ---- ---- ----
-Other fair value changes ---16.4M ---16.06M ---- ---- ---- --563K ---- ---- ---- ----
Asset sale loss (gain): ---- 3,400.00%35K -200.00%-1K -66.67%1K --1K 101.67%3K ---- ---180K ---- ----
-Loss (gain) on sale of property, machinery and equipment ---- 3,400.00%35K -200.00%-1K -66.67%1K --1K 101.67%3K ---- ---180K ---- ----
Depreciation and amortization: 32.15%6.9M 212.78%14.02M 178.35%5.22M 24.64%4.48M --1.88M 18.37%3.6M ---- 37.65%3.04M ---- 103.60%2.21M
-Amortization of intangible assets 48.91%4.77M --7.98M --3.2M ---- ---- ---- ---- ---- ---- ----
Financial expense 50.62%4.75M 22.00%7.07M 1.22%3.15M 25.60%5.8M --3.11M 3,292.65%4.61M ---- -7.48%136K ---- 32.43%147K
Operating profit before the change of operating capital 982.46%15.12M 47.27%-20.08M 110.44%1.4M -171.85%-38.07M ---13.38M -240.87%-14.01M ---- -66.81%9.94M ---- -10.39%29.96M
Change of operating capital
Inventory (increase) decrease -250.38%-10.66M 209.97%8.61M 64.49%-3.04M 180.52%2.78M ---8.57M -151.75%-3.45M ---- -13.79%-1.37M ---- -248.46%-1.2M
Accounts receivable (increase)decrease -141.94%-63.02M -633.31%-11.78M -302.24%-26.05M -112.30%-1.61M ---6.48M 435.45%13.06M ---- -2,880.71%-3.89M ---- 100.99%140K
Accounts payable increase (decrease) 66.37%56.37M -90.81%-3.34M 179.42%33.88M -124.40%-1.75M --12.13M 160.04%7.18M ---- -1,971.75%-11.95M ---- -120.42%-577K
prepayments (increase)decrease ---- ---- ---- ---- ---- ---- ---- ---- ---- 119.42%3.06M
Special items for working capital changes -604.81%-3.22M ---- 85.33%-457K ---- ---3.12M --1.52M ---- ---- ---- ----
Cash  from business operations -194.47%-5.41M 27.19%-27.17M 129.51%5.73M -967.83%-37.31M -119.41%-19.42M 159.09%4.3M 261.18%100.01M -123.19%-7.28M -1,516.68%-62.05M 333.28%31.37M
Other taxs -48.29%-737K -75.22%-1.4M 37.80%-497K -188.45%-799K 38.40%-799K 94.58%-277K 1.82%-1.3M 24.06%-5.11M -61.49%-1.32M -104.47%-6.73M
Net cash from operations -217.52%-6.15M 25.04%-28.57M 125.89%5.23M -1,047.46%-38.11M -120.48%-20.22M 132.48%4.02M 255.77%98.71M -150.23%-12.38M -1,261.02%-63.37M 523.71%24.65M
Cash flow from investment activities
Interest received - investment -4.74%724K 473.68%1.09M 2,351.61%760K 413.51%190K 138.46%31K -80.32%37K -92.17%13K 13.25%188K 144.12%166K -53.50%166K
Decrease in deposits (increase) --5M ---- ---- -210.61%-9M ---5M 10,667.53%8.14M ---- -101.12%-77K -100.87%-60K 631.10%6.87M
Sale of fixed assets ---- ---- ---- ---- ---- ---- ---- --180K ---- ----
Purchase of fixed assets 18.08%-1.55M -109.09%-5.04M -2,389.47%-1.89M -751.24%-2.41M -280.95%-76K 46.10%-283K 109.57%42K -53.06%-525K -222.79%-439K 88.34%-343K
Acquisition of subsidiaries ---- ---16.46M ---- ---- ---- ---- ---- ---- ---- ----
Cash on investment ---- ---- ---- 95.37%-164K ---131K ---3.54M ---- ---- ---- ----
Other items in the investment business ---- ---- ---- ---- ---- ---- --2.05M ---- ---- ----
Net cash from investment operations 468.73%4.17M -79.24%-20.4M 78.13%-1.13M -361.62%-11.38M -346.12%-5.18M 1,959.40%4.35M 731.53%2.1M -103.50%-234K -104.86%-333K 506.57%6.69M
Net cash before financing -148.18%-1.98M 1.05%-48.97M 116.15%4.1M -691.07%-49.49M -125.19%-25.39M 166.37%8.37M 258.26%100.82M -140.26%-12.62M -2,994.23%-63.7M 1,258.34%31.34M
Cash flow from financing activities
New borrowing ---- --64.42M 7,081.70%16.09M ---- --224K 954.09%115.48M ---- -28.10%10.96M ---- -5.78%15.24M
Refund -144.59%-35.57M -2.85%-22.95M 40.66%-14.54M -1,267.16%-22.31M -4,723.82%-24.51M 84.38%-1.63M ---508K 31.44%-10.45M ---- 5.78%-15.24M
Issuing shares --22M ---- ---- ---- ---- ---- ---- ---- ---- ----
Interest paid - financing 77.45%-387K -88.22%-4.44M -32.51%-1.72M -157.08%-2.36M -401.94%-1.3M -575.00%-918K -279.41%-258K 7.48%-136K 18.07%-68K -32.43%-147K
Dividends paid - financing ---- ---- ---- ---- ---- ---- ---- ---- ---- -6.67%-8M
Absorb investment income ---- ---- ---- ---- ---- --2.06M ---- ---- ---- ----
Net cash from financing operations -505.81%-15.44M 221.27%33.66M 91.70%-2.55M -124.68%-27.76M -1,464.70%-30.72M 6,306.24%112.46M -127.99%-1.96M 80.70%-1.81M 90.08%-861K -21.41%-9.39M
Effect of rate -1,223.60%-6.84M -208.17%-622K -372.11%-517K -72.30%575K 804.76%190K 1,197.50%2.08M 113.82%21K 220.30%160K -13.43%-152K 43.64%-133K
Other items affecting net cash ---- ---- ---- ---- --14.33M ---- ---- ---- ---- ----
Net Cash -1,221.18%-17.41M 80.18%-15.31M 103.72%1.55M -163.93%-77.25M -142.26%-41.77M 937.47%120.83M 253.11%98.85M -165.74%-14.43M -897.11%-64.56M 504.50%21.95M
Begining period cash -12.12%115.54M -36.84%131.47M -36.84%131.47M 144.20%208.14M 144.20%208.14M -14.34%85.24M -14.34%85.24M 28.08%99.5M 28.08%99.5M -6.79%77.69M
Cash at the end -31.11%91.29M -12.12%115.54M -20.44%132.51M -36.84%131.47M -9.53%166.56M 144.20%208.14M 429.23%184.11M -14.34%85.24M -51.06%34.79M 28.08%99.5M
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 -- Deloitte Guan Huang Chen Fang Certified Public Accountants -- Deloitte Guan Huang Chen Fang Certified Public Accountants -- KPMG -- Zhonghui Anda Certified Public Accountants Co., Ltd. -- Zhonghui Anda 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.

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