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Atlantis Semiconductor Ltd

Completed
Atlantis Semiconductor LtdTechnology · SemiconductorsFY2021–FY2025IFRS · HKDRun 1 · 4 Sep 2026, 16:12
Rating B-
FY2025 rating · risk index 0.38 · score quality sufficient
Verdict: elevated in the closing year
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All12High4Medium4Low4Document review5Indicator analysis4Restatement comparison2Identity check1
FY20255FY20246FY20236Provision or reserve judgement3Cash flow classification2Cash quality1Company-defined measure1Cost capitalisation policy1Governance1Margin quality1No typology1Revenue recognition policy1
Medium
FY2024
Segment result excludes a restructuring charge the group result carries
The measure reported to management is stated before a restructuring charge of 88 million, so the segment table shows a result the group statement does not.
“Segment result excludes a restructuring charge of 88 million that the group result carries”
Line items: Operating Income
Document reviewCompany-defined measureconfidence moderate
Medium
FY2023
Provision policy rests on management judgement of the age profile
The filing states that the provision is set by judgement on the age profile of the inventory rather than by a stated rule, and that it was reduced again in the year.
“The provision against slow-moving parts is set by management judgement on the age profile of the inventory and was reduced in the year from 3.4 per cent of the balance to 3.1 per cent.”
Line items: Inventories
Document reviewProvision or reserve judgementconfidence moderate
Showing 2 of 12 · a finding rests on figures this study published, a quoted passage, or bothTypologies: Provision or reserve judgement · Cash flow classification · Cash quality · Company-defined measure · Cost capitalisation policy · Governance · Margin quality · Revenue recognition policy