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Profit Test - Main Board Listing – HKSE
A new applicant must have an adequate trading record under substantially the same management and ownership. It must have a trading record of not less than three financial years, during which the profit attributable to shareholders must, in respect of the most recent year, be not less than HK$20 million and, in respect of the two preceding years, be in aggregate not less than HK$30 million. A company must satisfy the requirements of one of the following tests – Profit Test, Market Capitalization / Revenue / Cash Flow Test or the Market Capitalization / Revenue Test.
Source: HKSE
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