Core Viewpoint - Asia Pacific Financial Investment (08193) reported a revenue of HKD 30.268 million for the fiscal year ending March 31, 2024, representing a year-on-year growth of 2.64%. However, the company recorded a net loss attributable to shareholders of HKD 8.765 million, an improvement from a loss of HKD 52.306 million in the previous year [3]. Financial Performance - The company's operating cash flow for the period was HKD 1.891 million, showing an increase of 11.83% year-on-year [3]. - The basic earnings per share for the company was -0.0336 HKD, with an average return on equity of -34.21% [3][25]. Valuation Metrics - As of the closing price on July 29, the company's price-to-book ratio (TTM) was approximately 3.15 times, and the price-to-sales ratio (TTM) was about 2.45 times [3]. Revenue Composition - The main business segments of the company include asset advisory services, asset evaluation, corporate services and consulting, media advertising, and financial services [10]. Cash Flow and Financing - The net cash flow from financing activities was HKD 3.669 million, which increased by HKD 4.371 million year-on-year [29]. - The net cash flow from investment activities was HKD 0.011 million, compared to HKD 0.008 million in the previous year [29]. Asset and Liability Changes - As of March 31, 2025, the company's non-current financial assets decreased by 95.48%, while accounts receivable increased by 71.56% [35]. - Long-term borrowings were reduced by 100%, and short-term borrowings accounted for 12.41% of total assets [38].