Company: CLIK
Filing Date: 2025-10-24
Form Type: 20-F
Source: 0001493152-25-019286
Chunk: 63

Company: Click Holdings Ltd.
Filing Date: 2025-10-24
Form: 20-F
Item: Item 5
Chunk 63
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───────────────────────────────────────────────────────────────────────────────────────────────────────
                                                       HKD                           HKD                        
  Net                                                                 3,359,015                     (5,972,710  
  Net                                                                   (46,932                    (69,095,407  
  Net                                                                (1,400,000                     83,894,505  
  Net                                                                 1,912,083                      8,826,388  

Operating
activities

For
FY2023 and FY2025, our net cash provided by or used in operating activities were primarily derived from cash inflow from our net
income or net loss adjusted for (i) net non-cash expenses comprising depreciation, amortization, gain on disposal of property and equipment, non-cash lease expense, provision for expected credit losses, stock compensation expense and deferred tax expenses, and (ii) net
change in operating assets and liabilities, including accounts receivable, prepaid expenses and other current assets, due from
related parties, accounts payable, accrued expenses and other liabilities, advance from customers, due to a related party, income
tax payable and lease liabilities.

  35  

For
FY2025, our net cash used in operating activities was approximately HK$6.0 million,
which primarily reflected cash outflow from our net loss of approximately HK$7.9 million adjusted for (i) net non-cash expenses of approximately
HK$11.5 million, and (ii) net decrease in cash flow from changes in operating assets and liabilities of approximately HK$9.5 million mainly
attributable to cash outflow arising from (a) a decrease in accrued expenses and other liabilities of approximately HK$2.8 million; (b)
an increase in prepaid expenses and other current assets of approximately HK$2.5 million; (c) an increase in accounts receivable of approximately
HK$1.6 million; and (d) a decrease in income tax payable of approximately HK$1.5 million.

For
FY2023, our net cash provided by operating activities was approximately HK$3.4 million, which primarily reflected cash inflow from our
net income of approximately HK$6.3 million adjusted for (i) net non-cash expenses of approximately HK$1.4 million, and (ii) net decrease
in cash flow from changes in operating assets and liabilities of approximately HK$4.3 million mainly attributable to cash outflow arising
from a decrease in amounts due to a related parties of approximately