Question $4-4$

Below is part of the cash flow statement of Milan Station holdings limited for year ended December $31,2021.$ Milan station is a seller of second$-$hand designer handbags.

$\backslash$table$[[,,2021,2020],[2,$Notes,HK$$\text{'}000,$HK$$\text{'}000],[$CASH FLOWS FROM OPERATING ACTIVITIES,,,$],[$Profit$/($loss$)$ before tax,,$22,295,(2,997)$