Able View Global Inc.

Annual Trend FY 2021 FY 2022 FY 2023 FY 2024 FY 2025
Net income (loss) $8.7m $7.9m $9.8m ($7.4m) $820k
Less: net income (loss) from discontinued operations $343k ($6.3m) $3.6m
Net (loss) income from continuing operations $9.4m ($1.1m) ($2.8m)
Effect of exchange rate changes on cash and cash equivalents from continuing operations ($248k) $66k ($56k) $259k ($167k)
Effect of exchange rate changes on cash and cash equivalents from discontinued operations ($34k) ($27k) $3k
Net (decrease) increase in cash and cash equivalents, including cash and cash equivalents classified to assets of discontinued operations $2.4m ($947k) $7.6m $2.0m ($6.2m)
Less: net increase (decrease) in cash and cash equivalents of discontinued operations $729k ($1.7m) $28k
Net (decrease) increase in cash and cash equivalents of continuing operations $6.8m $3.7m ($6.2m)
Cash and cash equivalents of continuing operations at beginning of year $6.7m $5.8m $13.3m $15.3m $9.0m
Reduction of dividend payables due to disposal of discontinued operations $10.0m
Net settlement of dividends payable with due from related parties from continuing operations $1.1m
Net settlement of due from related parties and due to related parties within continuing operations $1.3m $3.5m $3.2m
Net settlement of due from related parties and due to related parties between continuing operations and discontinued operations $1.3m $9.2m $962k
Depreciation expenses $126k $131k $223k $224k $54k
Amortization of right of use assets $286k $658k $612k $55k
Deferred income tax expenses (benefits) ($706k) ($610k) ($1.1m) ($2.3m) $1.5m
Gain from disposal of property and equipment ($31k)
Operating lease right-of-use assets obtained in exchange for operating lease liabilities $273k $2.4m $13k $252k
Write-down of inventories $31k $12k $4.9m
Provision of expected credit loss against other receivables $2.1m
Accounts receivable ($5.2m) ($10.9m) $6.4m ($855k) $2.7m
Accounts receivable – related parties $1.6m ($1.3m) $1.1m
Prepayment and other current assets ($6.4m) $4.1m $198k ($864k) ($4.1m)
Inventories ($4.0m) ($8.9m) $1.1m $6.1m $3.3m
Other non-current assets ($342k) ($300k) ($591k) $25k $188k
Accounts payable $2.9m ($2.3m) $2.8m ($1.2m) ($7.9m)
Advance from customers $1.9m ($1.8m) $19k ($16k) $683k
Income tax payable $996k $871k $2.6m ($2.3m) $1.5m
Lease liabilities ($139k) ($712k) ($829k) ($74k)
Other payable and accrued expenses $262k $274k $728k $646k $1.2m
Amount due to related parties, current ($9k) ($17k) ($43k) $287k ($967k)
Purchase of property and equipment ($175k) ($196k) ($455k) ($71k) ($27k)
Loans to third parties ($1.2m) ($1.2m)
Collection of loans from a third party $720k $500k
Payment to Shanghai Jingyue (Note 3) ($3.2m)
Advances to related parties ($141k) ($2.6m) ($3.0m) ($160k) ($8k)
Collection of advances from related parties $369k $1.7m $4.2m $178k $8k
Proceeds from short-term borrowings $34.5m $85.5m $58.2m $38.3m $27.2m
Repayments of short-term borrowings ($34.3m) ($73.2m) ($70.8m) ($33.2m) ($26.0m)
Borrowings from related parties $35.3m $18.3m $25.4m $12.1m $9.2m
Repayment of short-term borrowings to related parties ($28.3m) ($15.0m) ($25.4m) ($18.3m) ($8.8m)
Proceeds from long-term borrowings $2.2m
Payment of offering costs ($149k) ($225k) ($3.1m)
Payment to repurchase of Class B ordinary shares ($433k) ($866k)
Proceeds from issuance of convertible notes $4.0m
Cash refunded for income tax $361k $263k
Accretion of convertible redeemable preferred shares $136k $160k
Issuance of Class B ordinary shares to a financial advisor $6.8m $6.2m
Issuance of Class B ordinary shares for conversion of convertible notes $2.7m
Due from a third party for disposal of property and equipment $104k
Net cash (used in) provided by operating activities from continuing operations ($1.9m) ($12.8m) $25.5m ($3.7m) ($3.6m)
Net cash provided by (used in) operating activities from discontinued operations ($1.9m) ($12.8m) ($1.9m) $1.5m $4.8m
Net cash provided by (used in) operating activities ($1.9m) ($12.8m) $23.6m ($2.2m) $1.2m
Net cash (used in) provided by investing activities from continuing operations $409k ($52k) ($4.0m)
Net cash used in investing activities from discontinued operations ($155k) ($973) ($312k)
Net cash (used in) provided by investing activities $53k ($1.1m) $254k ($53k) ($4.3m)
Payments of dividends to shareholders ($2.6m) ($6.9m) ($57k) ($58k) ($58k)
Net cash provided by (used in) financing activities from continuing operations ($19.0m) $7.2m $1.6m
Net cash (used in) provided by financing activities from discontinued operations $2.8m ($3.2m) ($4.5m)
Net cash (used in) provided by financing activities $4.5m $12.9m ($16.2m) $4.0m ($2.9m)
Cash paid for interest expense $788k $620k $848k $247k $575k
Cash paid for income tax $1.1m $1.2m $483k $2.7m $393k