REFERENSI KEUANGAN GREENFRESH

Konjac products Year ended 31 December

2016 2017 2018
HK$’000 % 0f revenue HK$’000 % 0f revenue HK$’000 % 0f revenue
Revenue 20,218 100.0 15,477 100.0 32,506 100.0
Cost of goods sold
Finished products, work-in-progress, and raw 13,202 65.3 9,565 61.8 19,959 61.4
materials consumption

Staff related costs 1,011 5.0 743 4.8 1,528 4.7

Electricity and water expenses 849 4.2 542 3.5 1,073 3.3
Depreciation and amortisation 505 2.5 387 2.5 1,008 3.1
Government levies and other production costs 182 0.9 124 0.8 228 0.7

Total cost of goods sold 15,750 77.9 11,360 73.4 23,794 73.2
Gross profit 4,468 22.1 4,117 26.6 8,712 26.8
Operating Expenses
Selling expenses
Transportation, travelling and port expenses 142 0.7 108 0.7 195 0.6

Staff related costs 81 0.4 93 0.6 163 0.5

Share-based payment expenses 65 0.2
Marketing and promotion expenses 40 0.2 46 0.3 65 0.2
Depreciation and amortisation
Other selling expenses 61 0.3 46 0.3 65 0.2
Total selling expenses 323 1.6 294 1.9 553 1.7
Administrative expenses 789 3.9 2,105 13.6 3,803 11.7
Total operating Expenses 1,112 5.5 2,399 15.5 4,356 13.4
Operating profit 3,356 16.6 1,718 11.1 4,356 13.4

REVENUE 20,218 100.0 15,477 100.0 32,506 100.0

COST OF SALES 16,532 81.8 13,472 87.0 27,590 84.9
GROSS PROFIT 3,686 18.2 2,005 13.0 4,916 15.1
SELLING EXPENSES 323 1.6 294 1.9 553 1.7
OPERATING PROFIT 3,363 16.6 1711 11.1 4363 13.4

Net profit margin 10.0 14.0

1
 Three months ended 31 March
2018 2019
HK$’000 % 0f revenue HK$’000 % 0f revenue
2,776 100.0 10,925 100.0

1,616 58.2 6,468 59.2

155 5.6 579 5.3

105 3.8 371 3.4
125 4.5 448 4.1
42 1.5 164 1.5

2,043 73.6 8,030 73.5

733 26.4 2,895 26.5

22 0.8 66 0.6

19 0.7 87 0.8
6 0.2 22 0.2
11 0.4 22 0.2

6 0.2 22 0.2
64 2.3 218 2.0
289 10.4 1,027 9.4
353 12.7 1,245 11.4
380 13.7 1,650 15.1

2,776 100.0 10,925 100.0

2,333 84.0 9,052 82.9
443 16.0 1,873 17.1
64 2.3 218 2.0
379 13.7 1655 15.1

2
 Table 1

Year ended 31 December Three months ended 31 March

2016 2017 2018 2018
Average unit Average unit Average unit Average unit
Sales volume selling price (per Sales volume selling price (per Sales volume selling price (per Sales volume selling price (per
tonne) tonne) tonne) tonne)
(tonnes) ‘(HK$’000) (tonnes) ‘(HK$’000) (tonnes) ‘(HK$’000) (tonnes) ‘(HK$’000)
Konjac products 275.72 73.33 176.30 87.79 272.41 119.32 22.37 124.09

Average unit cost Average unit cost Average unit cost Average unit cost
Sales volume Sales volume Sales volume Sales volume
of sales (per tonne) of sales (per tonne) of sales (per tonne) of sales (per tonne)
(tonnes) ‘(HK$’000) (tonnes) ‘(HK$’000) (tonnes) ‘(HK$’000) (tonnes) ‘(HK$’000)
Konjac products 275.72 59.96 176.30 76.42 272.41 101.28 22.37 104.29

Average unit Average unit Average unit Average unit

Quantity of Quantity of Quantity of Quantity of
purchase cost (per purchase cost (per purchase cost (per purchase cost (per
purchase purchase purchase purchase
tonne) tonne) tonne) tonne)

(tonnes) ‘(HK$’000) (tonnes) ‘(HK$’000) (tonnes) ‘(HK$’000) (tonnes) ‘(HK$’000)

Konjac crude 402.78 47.08 389.44 71.62 355.06 78.95 109.53 77.90
powder

Konjac flakes 52.71 25.80 346.46 33.27 272.41 101.28 22.37 104.29

3
ree months ended 31 March
2019
Average unit
Sales volume selling price (per
tonne)
(tonnes) ‘(HK$’000)
83.80 130.37

Average unit cost

Sales volume
of sales (per tonne)
(tonnes) ‘(HK$’000)
83.80 108.02

Average unit
Quantity of
purchase cost (per
purchase
tonne)

(tonnes) ‘(HK$’000)
436.60 87.31

83.80 108.02

4
 Table 1

Year ended 31 December Three months ended 31 March

2016 2017 2018 2018 2019
Production volume Production volume Production volume Production volume Production volume
(tonnes) (tonnes) (tonnes) (tonnes) (tonnes)
Konjac products 368 372 393 108 146