Calculate 31 march 2018 and 2019
| Gross profit margin |
| Return on sales |
| Return on assets |
| Return on equity |
| Inventory turnover |
| Cash flow to sales |
| Working capital to sales |
| Asset turnover |
| Accounts receivable turnover |
| Current Ratio |
| Quick Ratio |
| Operating capital cash flow to Current Liabilities |
| Cash to Current Liabilities |
| Debt to Equity |
| Debt ratio |
| Operating cash flow to total debt |
11 Notes to the Consolidated Statement of 31 Cash Flows a) Reconciliation of profit before income tax to net cash generated from operations (a) 2019 HK$"000 2018 HK$7000 721,920 581,244 (14,803) (11,661) 352.353 340.727 2.967 2.959 564 752 (19,800) (18,800) Profit before income tax Adjustments for: - Finance income - Depreciation of property, plant - and equipment - Amortisation of leasehold land - and land use rights - Amortisation of intangible assets - - Fair value gain on investment - properties - Net loss on disposal of other - property, plant and equipment - Net loss on disposal of investment - properties - Gain on disposal of intangible assets - -Share-based compensation expenses - - Dividend income from listed investments - Impairment loss of property, plant - and equipment -Loss allowance on trade receivables - 10.588 20.901 741 (565 (1.209) 26.240 (11.736) (15.818) 3.529 137 32.972 195 Operating profit before working capital changes 1.044.678 959.719 Changes in working capital: | : - Inventories - - Prepayments and deposits - -Trade and other receivables -Trade payables - Other creditors and accrued liabilities - NITRA - Retirement benefit assets and - provision for long service payments (6.963) (14,624) 20.443 12.232 19.369 5.792 (3.780) (59.434) (3.631) 97.856 (7.413) (1,086) Net cash generated from operations 1,067.722 995.436 198 Cafe de Coral Holdings Limited. Annual Report 2018/19 Notes to the Consolidated Financial Statements 31 Notes to the Consolidated Statement of 31 () Cash Flows (Continued) (d) In the Consolidated statement of cash flows,(d) proceeds from disposal of intangible assets : comprise: 2019 HK$7000 2018 | HKS000 Net book amounts Gain on disposal of intangible assets 1.577 565 Proceeds from disposal of intangible assets 2.142 32 Share Options and Share Award Scheme 32 Share Options Pursuant to a share option scheme adopted by the Company on 24 September 2003 (the "2003 Scheme"), the Company might grant options to the eligible participants to subscribe for ordinary shares in the Company subject to the terms and conditions stipulated therein. The company had granted options to certain employees of the Group Including executive directors of the Company) pursuant to the 2003 Scheme. The 2003 Scheme expired on 24 September 2013 and the Group has stopped granting share options under the 2003 Scheme since then (2003) , 2005 ( ) 2003 ,, 2003 The Company adopted a share option scheme upon the passing of a shareholders' resolution on 11 September 2012 (the "2012 Scheme"). Pursuant to the 2012 Scheme, the Board might grant options to the eligible participants to subscribe for ordinary shares in the Company subject to the terms and conditions stipulated therein. No share options had been granted under the 2012 Scheme since its adoption up to 31 March 2019. [2012),2012, , 2012 , | 31 Notes to the Consolidated Statement of 31 () | Cash Flows (Continued) (b) In the consolidated statement of cash flows, (b) proceeds from disposal of property, plant and : equipment comprise: 2018 2019 HK$'000 | HKS000 Net book amounts Net loss on disposal of property, plant and equipment 15,540 22.212 (10.588) (20.901) Proceeds from disposal of property. plant and equipment , 4,952 1311 Q In the Consolidated statement of cash flows, (c) proceeds from disposal of investment properties : comprise: 2019 HKS-000 2018 HK$ "000 Net book amounts Loss on disposal of investment properties # A SH 55.100 (741) Proceeds from disposal of investment properties 54359 2018/19 199 Consolidated Income Statements For the five years ended 31 March 2019 | 2018 2019 HRIS T000 | HK$7000 | 2017 | HK$ "000 Revenue Cost of sales 8.493.883 1.356.65) 8427399 7385.291) 7.895 262 (6838.42) Gross profit Other gainslosses), net Administrative expenses () 1.137.218 | 17.687 (447.788), 1.042,108 (13.706) (456.819) 1,056 820 23.148) | 430,609) 569583 707,117 14.803 1603.063 19619 Operating profit Finance income Share of profit of associates Share of loss of joint ventures 11.661 Profit before income tax Income tax expenses 721,920 (129.810) 581.244 | (121,949) 612.682 (108,832) 592.110 Profit for the year from continuing operations Loss for the year from discontinued operation | 459.295 | 503.850 5 Profit for the year 592.110 459 295 503.850 51 Profit(loss) attributable to Equity holders of the Company Non-controlling interests ():- 503 827 512 590.285 1825 458.055 1.240 23 592.110 459.295 503.850 517 Dividends 491.856 | 679.230 473.875 | 676. Basic earnings per share HK$1.02 1.02 | HK$0.79 10.79 HK$0.87 10.87 HKSC 0.90 Diluted earnings per share HK$1.01 1.01 HK$0.79 0.79 | HK$0.87 0.87 HK$0 0.90 19 213 214 Cafe de Coral Holdings Limited. Annual Report 2018/19 1 Statement of Financial Position and 37 Reserve Movement of the Company (a) ) Statement of financial position of the Company 31 March 2019 HKS000 31 March 2018 HK$ 000 Note ASSETS Non-current assets Investment in a subsidiary Amount due from subsidiaries 331,802 1.242,815 331,802 1395,625 1,574,617 1,727,427 Current assets Amount due froma subsidiary Cash and cash equivalents 263 8. 540 459 263 8,999 Total assets 1.574,880 1736.426 EQUITY Capital and reserves attributable to the equity holders of the Company Share capital Share premium Shares held for share award scheme Other reserves Retained earnings 37(b) 58.554 616.811 58.554 616.811 37(b) 37(b) 37(b) (133.020) 271.878 760.327 (145.053) 294.401 911.086 Total equity 1,574.550 1.735.799 11 LIABILITIES Current liabilities Other creditors and accrued liabilities 330 627 Total equity and liabilities 1,574.880 1.736,426 210 Cafe de Coral Holdings Limited. Annual Report 2018/19 ! Consolidated Statement of Financial Position (Continued) As at 31 March 2019 w 2019 2018 HKS000 | HK$7000 1386 1661 8.400 2.132 1.195 15.955 55.147 Equity Capital and reserves attributable to the equity holders of the Company Share capital Other reserves Retained earnings , 58.554 1.021567 2.335.367 58.554 1,074.300 2.436.827 3415.488 6.262 3.569,681 3.819 Non-controlling interests 266296 Total equity 3421750 3.573.500 955.172 Liabilities Non-current liabilities Deferred income tax liabilities Provision for long service payments Retirement benefit liabilities 228.281 | 143 342 | 123 215 29.479 45258 13.459 33.520 34990 18.747 | 39.838 88.196 87.257 | 15.428 | 1.057.189 Current liabilities Trade payables Other creditors and accrued liabilities Current income tax liabilities 219.710 725.134 39.300 207.478 706.965 41.129 | 1,607,293 984.144 955.572 4.562.465 Total liabilities 1072340 1.0.42.829 Total equity and liabilities | 4494.090 4616.329 44 Consolidated Statement of Financial Position As at 31 March 2019 2019 2018 | HK$ 000 HK$1000 - -- . 79.485 2.020.925 663,300 4,051 Assets Non-current assets Leasehold land and land use rights Property, plant and equipment Investment properties Intangible assets Investments in associates Deferred income tax assets Available-for-sale financial assets Financial asset at fair value through other comprehensive income Non-curent prepayments and deposit 75.231 1.922,710 628.000 | 1852 12.681 154.102 , 307.871 30 506 147.978 295657 3.102.47. 3.241,902 3 Art , . 241325 165,086 126.813 234.362 191466 121 198 Current assets Inventories Trade and other receivables Prepayments and deposits Financial assets at fair value through profit or loss Current income tax recoverable Bank deposits with maturity over three months Cash and cash equivalents , 1,017 3.383 21,865 835,537 22,778 801.240 179 1391,643 1374,427 127 Total assets 4494,090 4.616.329 4.43E 11 Notes to the Consolidated Statement of 31 Cash Flows a) Reconciliation of profit before income tax to net cash generated from operations (a) 2019 HK$"000 2018 HK$7000 721,920 581,244 (14,803) (11,661) 352.353 340.727 2.967 2.959 564 752 (19,800) (18,800) Profit before income tax Adjustments for: - Finance income - Depreciation of property, plant - and equipment - Amortisation of leasehold land - and land use rights - Amortisation of intangible assets - - Fair value gain on investment - properties - Net loss on disposal of other - property, plant and equipment - Net loss on disposal of investment - properties - Gain on disposal of intangible assets - -Share-based compensation expenses - - Dividend income from listed investments - Impairment loss of property, plant - and equipment -Loss allowance on trade receivables - 10.588 20.901 741 (565 (1.209) 26.240 (11.736) (15.818) 3.529 137 32.972 195 Operating profit before working capital changes 1.044.678 959.719 Changes in working capital: | : - Inventories - - Prepayments and deposits - -Trade and other receivables -Trade payables - Other creditors and accrued liabilities - NITRA - Retirement benefit assets and - provision for long service payments (6.963) (14,624) 20.443 12.232 19.369 5.792 (3.780) (59.434) (3.631) 97.856 (7.413) (1,086) Net cash generated from operations 1,067.722 995.436 198 Cafe de Coral Holdings Limited. Annual Report 2018/19 Notes to the Consolidated Financial Statements 31 Notes to the Consolidated Statement of 31 () Cash Flows (Continued) (d) In the Consolidated statement of cash flows,(d) proceeds from disposal of intangible assets : comprise: 2019 HK$7000 2018 | HKS000 Net book amounts Gain on disposal of intangible assets 1.577 565 Proceeds from disposal of intangible assets 2.142 32 Share Options and Share Award Scheme 32 Share Options Pursuant to a share option scheme adopted by the Company on 24 September 2003 (the "2003 Scheme"), the Company might grant options to the eligible participants to subscribe for ordinary shares in the Company subject to the terms and conditions stipulated therein. The company had granted options to certain employees of the Group Including executive directors of the Company) pursuant to the 2003 Scheme. The 2003 Scheme expired on 24 September 2013 and the Group has stopped granting share options under the 2003 Scheme since then (2003) , 2005 ( ) 2003 ,, 2003 The Company adopted a share option scheme upon the passing of a shareholders' resolution on 11 September 2012 (the "2012 Scheme"). Pursuant to the 2012 Scheme, the Board might grant options to the eligible participants to subscribe for ordinary shares in the Company subject to the terms and conditions stipulated therein. No share options had been granted under the 2012 Scheme since its adoption up to 31 March 2019. [2012),2012, , 2012 , | 31 Notes to the Consolidated Statement of 31 () | Cash Flows (Continued) (b) In the consolidated statement of cash flows, (b) proceeds from disposal of property, plant and : equipment comprise: 2018 2019 HK$'000 | HKS000 Net book amounts Net loss on disposal of property, plant and equipment 15,540 22.212 (10.588) (20.901) Proceeds from disposal of property. plant and equipment , 4,952 1311 Q In the Consolidated statement of cash flows, (c) proceeds from disposal of investment properties : comprise: 2019 HKS-000 2018 HK$ "000 Net book amounts Loss on disposal of investment properties # A SH 55.100 (741) Proceeds from disposal of investment properties 54359 2018/19 199 Consolidated Income Statements For the five years ended 31 March 2019 | 2018 2019 HRIS T000 | HK$7000 | 2017 | HK$ "000 Revenue Cost of sales 8.493.883 1.356.65) 8427399 7385.291) 7.895 262 (6838.42) Gross profit Other gainslosses), net Administrative expenses () 1.137.218 | 17.687 (447.788), 1.042,108 (13.706) (456.819) 1,056 820 23.148) | 430,609) 569583 707,117 14.803 1603.063 19619 Operating profit Finance income Share of profit of associates Share of loss of joint ventures 11.661 Profit before income tax Income tax expenses 721,920 (129.810) 581.244 | (121,949) 612.682 (108,832) 592.110 Profit for the year from continuing operations Loss for the year from discontinued operation | 459.295 | 503.850 5 Profit for the year 592.110 459 295 503.850 51 Profit(loss) attributable to Equity holders of the Company Non-controlling interests ():- 503 827 512 590.285 1825 458.055 1.240 23 592.110 459.295 503.850 517 Dividends 491.856 | 679.230 473.875 | 676. Basic earnings per share HK$1.02 1.02 | HK$0.79 10.79 HK$0.87 10.87 HKSC 0.90 Diluted earnings per share HK$1.01 1.01 HK$0.79 0.79 | HK$0.87 0.87 HK$0 0.90 19 213 214 Cafe de Coral Holdings Limited. Annual Report 2018/19 1 Statement of Financial Position and 37 Reserve Movement of the Company (a) ) Statement of financial position of the Company 31 March 2019 HKS000 31 March 2018 HK$ 000 Note ASSETS Non-current assets Investment in a subsidiary Amount due from subsidiaries 331,802 1.242,815 331,802 1395,625 1,574,617 1,727,427 Current assets Amount due froma subsidiary Cash and cash equivalents 263 8. 540 459 263 8,999 Total assets 1.574,880 1736.426 EQUITY Capital and reserves attributable to the equity holders of the Company Share capital Share premium Shares held for share award scheme Other reserves Retained earnings 37(b) 58.554 616.811 58.554 616.811 37(b) 37(b) 37(b) (133.020) 271.878 760.327 (145.053) 294.401 911.086 Total equity 1,574.550 1.735.799 11 LIABILITIES Current liabilities Other creditors and accrued liabilities 330 627 Total equity and liabilities 1,574.880 1.736,426 210 Cafe de Coral Holdings Limited. Annual Report 2018/19 ! Consolidated Statement of Financial Position (Continued) As at 31 March 2019 w 2019 2018 HKS000 | HK$7000 1386 1661 8.400 2.132 1.195 15.955 55.147 Equity Capital and reserves attributable to the equity holders of the Company Share capital Other reserves Retained earnings , 58.554 1.021567 2.335.367 58.554 1,074.300 2.436.827 3415.488 6.262 3.569,681 3.819 Non-controlling interests 266296 Total equity 3421750 3.573.500 955.172 Liabilities Non-current liabilities Deferred income tax liabilities Provision for long service payments Retirement benefit liabilities 228.281 | 143 342 | 123 215 29.479 45258 13.459 33.520 34990 18.747 | 39.838 88.196 87.257 | 15.428 | 1.057.189 Current liabilities Trade payables Other creditors and accrued liabilities Current income tax liabilities 219.710 725.134 39.300 207.478 706.965 41.129 | 1,607,293 984.144 955.572 4.562.465 Total liabilities 1072340 1.0.42.829 Total equity and liabilities | 4494.090 4616.329 44 Consolidated Statement of Financial Position As at 31 March 2019 2019 2018 | HK$ 000 HK$1000 - -- . 79.485 2.020.925 663,300 4,051 Assets Non-current assets Leasehold land and land use rights Property, plant and equipment Investment properties Intangible assets Investments in associates Deferred income tax assets Available-for-sale financial assets Financial asset at fair value through other comprehensive income Non-curent prepayments and deposit 75.231 1.922,710 628.000 | 1852 12.681 154.102 , 307.871 30 506 147.978 295657 3.102.47. 3.241,902 3 Art , . 241325 165,086 126.813 234.362 191466 121 198 Current assets Inventories Trade and other receivables Prepayments and deposits Financial assets at fair value through profit or loss Current income tax recoverable Bank deposits with maturity over three months Cash and cash equivalents , 1,017 3.383 21,865 835,537 22,778 801.240 179 1391,643 1374,427 127 Total assets 4494,090 4.616.329 4.43E
