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国际商业结算(00147) - 2025 - 年度业绩
2025-06-27 12:38
綜合損益及其他全面收益表 香港交易及結算所有限公司及香港聯合交易所有限公司對本公佈之內容概不負責,對其準確性或完整性亦不發 表任何聲明,且表明不會就因本公佈全部或任何部份內容或因倚賴該等內容而引致之任何損失承擔任何責任。 INTERNATIONAL BUSINESS SETTLEMENT HOLDINGS LIMITED 國際商業結算控股有限公 司 (於百慕達註冊成立之有限公司) (股份代號:00147) 截至二零二五年三月三十一日止年度之業績公佈 國際商業結算控股有限公司(「本公司」)董事(「董事」)會(「董事會」)欣然宣佈,本公司及其附 屬公司(統稱「本集團」)截至二零二五年三月三十一日止年度(「本年度」)之經審核綜合業績連 同截至二零二四年三月三十一日止年度之比較數字如下: 截至二零二五年三月三十一日止年度 | | | 二零二五年 | 二零二四年 | | --- | --- | --- | --- | | | 附註 | 千港元 | 千港元 | | 持續經營業務: | | | | | 收入 | 3 | 186,195 | 173,689 | | 銷售及服務成本 | | (217,426) | (137,1 ...
整理:每日港股市场要闻速递(6月23日 周一)
news flash· 2025-06-23 01:07
Key Points - The cross-border payment link between mainland China and Hong Kong is set to launch on June 22, 2025 [4] - The Hong Kong dollar reached the weak end of its trading band against the US dollar at 7.85 for the first time in over two years [4] - Cathay Pacific Airways reported a 28.4% year-on-year increase in passenger volume for the first five months [4] - Bank of China plans to increase its capital in Bank of China Europe by no more than €300 million [4] - Garmin Group Holdings issued a profit warning, expecting an annual net loss of approximately HKD 280 million to HKD 310 million [4] - China Intelligent Transportation's subsidiary intends to acquire 40% equity in Beijing Zhongzhi Runbang Technology for HKD 80 million [4] - Deson Development International issued a profit warning, anticipating a net loss attributable to shareholders of no less than HKD 750 million [4] - International Commercial Settlement issued a profit warning, expecting a comprehensive loss of approximately HKD 400 million, a significant increase of about 220% year-on-year [4] - Jieli Trading announced an annual profit attributable to shareholders of approximately HKD 63.94 million, a year-on-year increase of 653.86% [4] - Geely Automobile plans to participate in establishing a joint venture to enhance its brand influence and expand market coverage in Brazil [4]
国际商业结算(00147.HK)5月30日收盘上涨8.16%,成交7.43万港元
Sou Hu Cai Jing· 2025-05-30 08:39
机构评级方面,目前暂无机构对该股做出投资评级建议。 5月30日,截至港股收盘,恒生指数下跌1.2%,报23289.77点。国际商业结算(00147.HK)收报0.053港 元/股,上涨8.16%,成交量145万股,成交额7.43万港元,振幅8.16%。 最近一个月来,国际商业结算累计跌幅10.91%,今年来累计跌幅44.32%,跑输恒生指数17.51%的涨 幅。 财务数据显示,截至2024年9月30日,国际商业结算实现营业总收入9636.71万元,同比增长6.7%;归母 净利润-4306.05万元,同比增长26.4%;毛利率12.89%,资产负债率75.01%。 (以上内容为金融界基于公开消息,由程序或算法智能生成,不作为投资建议或交易依据。) 来源:金融界 行业估值方面,地产行业市盈率(TTM)平均值为4.81倍,行业中值-0.14倍。国际商业结算市盈 率-23.41倍,行业排名第104位;其他百仕达控股(01168.HK)为0.02倍、百仕达控股(02983.HK)为 0.43倍、恒达集团控股(03616.HK)为1.71倍、美联集团(01200.HK)为2.62倍、瑞森生活服务 (01922.HK)为2 ...
ST香雪(300147.SZ)2024年净利润为-8.59亿元,同比亏损扩大
Xin Lang Cai Jing· 2025-04-29 02:09
公司摊薄每股收益为-1.30元,在已披露的同业公司中排名第67,较去年同报告期摊薄每股收益减少0.71元。 公司最新总资产周转率为0.24次,在已披露的同业公司中排名第60,较去年同期总资产周转率减少0.04次,同比较去年同期下降13.29%。最新存货周转率为 3.74次。 公司股东户数为6.35万户,前十大股东持股数量为1.96亿股,占总股本比例为29.62%,前十大股东持股情况如下: 公司营业总收入为18.59亿元,在已披露的同业公司中排名第39,较去年同报告期营业总收入减少4.41亿元,同比较去年同期下降19.16%。归母净利润 为-8.59亿元,在已披露的同业公司中排名第68,较去年同报告期归母净利润减少4.70亿元。经营活动现金净流入为1817.48万元,在已披露的同业公司中排 名第53,较去年同报告期经营活动现金净流入减少2.45亿元,同比较去年同期下降93.10%。 公司最新资产负债率为80.81%,在已披露的同业公司中排名第66,较去年同期资产负债率增加8.75个百分点。 公司最新毛利率为24.36%,在已披露的同业公司中排名第64。最新ROE为-81.39%,在已披露的同业公司中排名第66, ...
ST香雪(300147)4月7日主力资金净流出3310.19万元
Sou Hu Cai Jing· 2025-04-08 01:51
天眼查商业履历信息显示,广州市香雪制药股份有限公司,成立于1986年,位于广州市,是一家以从事 医药制造业为主的企业。企业注册资本66127.9045万人民币,实缴资本66127.9045万人民币。公司法定 代表人为王永辉。 通过天眼查大数据分析,广州市香雪制药股份有限公司共对外投资了39家企业,参与招投标项目2125 次,知识产权方面有商标信息242条,专利信息166条,此外企业还拥有行政许可239个。 来源:金融界 金融界消息 截至2025年4月7日收盘,ST香雪(300147)报收于4.95元,下跌17.77%,换手率6.27%,成 交量41.22万手,成交金额2.24亿元。 资金流向方面,今日主力资金净流出3310.19万元,占比成交额14.8%。其中,超大单净流出69.63万 元、占成交额0.31%,大单净流出3240.56万元、占成交额14.48%,中单净流出流入747.44万元、占成交 额3.34%,小单净流入2562.76万元、占成交额11.45%。 ST香雪最新一期业绩显示,截至2024三季报,公司营业总收入15.34亿元、同比减少11.26%,归属净利 润21779.79万元,同比减少49 ...
300147,被ST
Shang Hai Zheng Quan Bao· 2025-03-23 15:18
300147,被ST 香雪制药涉嫌信披违法违规处罚落地。3月23日,香雪制药公告显示,实控人王永辉受到警告并处 以1000万元罚款,另有多人被罚。同日,香雪制药披露,因公司披露的年度报告财务指标存在虚假记 载,公司股票被实施其他风险警示。 此外,2016年至2020年,香雪制药以购买信托理财、中药材合作经营等名义支出款项,并最终划转 至控股股东广州市昆仑投资有限公司(以下简称昆仑投资)等关联方,用于关联方偿还借款、收购股权 等。 2018年至2020年,香雪制药代关联方广州香岚健康产业有限公司(曾用名广州协和精准医疗有限公 司,以下简称协和精准)支付香岚官洲酒店工程款。 上述事项均构成关联方非经营性资金占用,2016年至2020年,上述非经营性资金占用实际发生额分 别为5.85亿元、8.45亿元、14.08亿元、6.57亿元、13.57亿元,香雪制药未按规定及时披露,也未在2016 年至2019年年度报告中予以披露,仅在2020年年度报告中披露非经营性资金占用金额12.62亿元。上述 各年度未披露的资金占用发生额分别占香雪制药当期披露净资产的15.88%、21.75%、35.10%、 15.98%、2.22% ...
国际商业结算(00147) - 2025 - 中期财报
2024-12-24 08:34
Financial Performance - The company reported a loss attributable to owners of HK$47.75 million for the six months ended 30 September 2024, compared to a loss of HK$25.575 million in the same period in 2023[9] - Basic loss per share for continuing operations was HK$0.24 for the six months ended 30 September 2024, compared to HK$0.13 in the same period in 2023[12] - The company's total segment loss for continuing operations was HK$45.726 million for the six months ended 30 September 2024, with unallocated corporate expenses of HK$15.325 million and bank interest income of HK$6.624 million[33] - The Group incurred a loss of approximately HK$65,429,000 for the reporting period, mainly due to an impairment loss on properties held for sale of HK$31,103,000 and finance costs of HK$28,353,000[138] - The gross profit margin decreased to 12.89% from 20.30% in the previous period, primarily due to higher average selling prices in the previous period and stable margins in the leasing and trading of computer equipment[141] - The Group's net asset value per share is HK$2.39 cents, compared to HK$2.84 cents in the previous period[136] - The company recorded a segment loss of approximately HK$59,250,000 for the reporting period, mainly due to an impairment loss of HK$31,103,000 and finance costs of HK$28,353,000[170] Revenue and Business Segments - Revenue from the computer equipment business, a continuing operation, was HK$106.862 million for the six months ended 30 September 2024[33] - Revenue from continuing operations for the reporting period is approximately HK$106,862,000, compared to HK$100,154,000 in 2023, primarily derived from the leasing and trading of computer equipment[136] - Revenue from leasing data storage equipment was approximately HK$75.78 million, up from HK$57.61 million in 2023, while trading of data storage equipment generated HK$31.08 million, compared to nil in 2023[178] - Segment profit from data storage equipment leasing and trading was HK$13.52 million, up from HK$10.92 million in 2023[178] - The Group did not generate any revenue from property sales in the current period due to unfavorable conditions in the PRC's real estate industry[136] Assets and Liabilities - The company's total carrying value of property, plant, and equipment was HK$309.199 million as of 30 September 2024, down from HK$353.615 million as of 31 March 2024[17][18] - The company's total assets for continuing operations included HK$120,000 for furniture and office equipment, HK$277,000 for motor vehicles, HK$185.998 million for construction in progress, HK$3.491 million for right-of-use assets, and HK$119.313 million for server equipment as of 30 September 2024[17] - Trade receivables increased significantly to HK$149,820,000, up from HK$73,955,000[81] - Other receivables and prepayments totaled HK$188,650,000, up from HK$142,483,000[81] - Factoring receivables over 5 years totaled HK$66,707,000 as of 30 September 2024, secured by accounts receivables with an interest rate of 6.5%[89] - Restricted bank deposits were approximately HK$452,000 as of 30 September 2024, with HK$345,000 frozen by the court and HK$326,000 restricted for property project construction costs[93] - Borrowings carried fixed interest rates ranging from 3% to 18%, with HK$128,928,000 secured by hotel rooms under construction[102][104] - Unsecured borrowings included HK$7,594,000 at 18% interest, HK$22,205,000 at 3% interest from a related party, and HK$391,105,000 at 12% interest[106] - Contract liabilities increased from HK$84,254,000 to HK$86,726,000 due to exchange adjustments[109] - Guarantees provided to banks for mortgage facilities amounted to HK$465,615,000 as of 30 September 2024[116] - The carrying amount of loan receivables was HK$129.05 million as of 30 September 2024, up from HK$125.37 million as of 31 March 2024[185] Expenses and Costs - Total staff costs increased to HK$7,088,000, up from HK$5,788,000 in the previous year[48] - Depreciation of property, plant, and equipment rose to HK$54,140,000, compared to HK$39,861,000 in the prior period[48] - Cost of inventories recognized as expenses decreased to HK$29,602,000 from HK$33,220,000[48] - The Group's retirement benefit scheme contributions for key management personnel amounted to HK$2,700,000 for the six months ended 30 September 2024, compared to HK$2,638,000 in the same period last year[130] Property Development and Construction - The construction of both Phase I and Phase II of Zhenghe City, with a total gross floor area of approximately 998,000 square meters, is substantially completed[140] - Total site area for Phase I and Phase II is 373,000 sq.m, with a gross floor area of 998,000 sq.m and 290,000 sq.m of unsold saleable area remaining[148] - Zone C has approximately 26,000 sq.m of unsold saleable area for studio/office buildings and 83,000 sq.m for retail outlets and car parking spaces[160] - Zone D1 has approximately 44,000 sq.m of unsold saleable area for car parking spaces and retail shops[162] - Zone F has approximately 8,000 sq.m of unsold retail outlets and 27,000 sq.m of unsold car parking spaces[169] - The hotel business in Zone E1 has a gross floor area of approximately 31,000 sq.m, but operations are delayed due to the lack of a completion certificate[175] Impairment and Losses - Impairment loss on completed properties held for sale recognized at HK$31,103,000 for the period ended 30 September 2024[80] - An impairment loss of HK$31,103,000 was recognized for properties held for sale as the net realizable value was lower than the carrying amount[172] Share Options and Dividends - The total number of shares available for issuance under the share option scheme is 2,031,907,232, representing approximately 10% of the total issued shares as of the reporting date[119] - The Group's share option scheme, approved on 11 September 2023, will expire on 11 September 2033, with the exercise price determined based on the stock price on the Hong Kong Stock Exchange[121][128] - The company did not pay, declare, or propose any dividends during the reporting period[8] - No dividends were declared or paid during the reporting period[190] Accounting and Financial Reporting - The company's financial statements were prepared in accordance with Hong Kong Accounting Standard 34 and the applicable disclosure provisions of the Main Board Listing Rules[2] - The company's accounting policies for the reporting period were consistent with those used in the 2023/2024 annual financial statements, except for amendments to Hong Kong Financial Reporting Standards effective from 1 April 2024[3][5] - The weighted average number of shares for calculating basic loss per share was 20,319,072,320[193] Cryptocurrency and Future Plans - The Group anticipates a shift towards a more friendly regulatory regime for cryptocurrencies in Hong Kong and plans to expand its involvement in the cryptocurrency sector[179] - Due to the declining market price of Filecoin, some lessees have decided not to renew their leases, prompting the Group to negotiate and adjust leasing fees to attract new customers[180] Subsequent Events and Other Information - No major subsequent events have occurred since 30 September 2024 up to the date of this interim report[133] - The Group has no prepaid land value-added tax or corporate income tax related to contract liabilities as of 30 September 2024[188]
国际商业结算(00147) - 2025 - 中期业绩
2024-11-28 11:17
Financial Performance - Revenue for the six months ended September 30, 2024, was HKD 106,862,000, an increase of 6.8% compared to HKD 100,154,000 for the same period in 2023[2] - Gross profit decreased to HKD 13,773,000 from HKD 20,325,000, reflecting a decline of 32.3% year-on-year[2] - Loss from continuing operations attributable to owners was HKD 47,750,000, compared to a loss of HKD 25,575,000 in the previous year, representing an increase of 86.7%[3] - Total comprehensive loss for the period was HKD 65,429,000, down from HKD 88,428,000 in the same period last year, indicating a reduction of 26.0%[5] - The company reported a significant increase in sales and service costs, which rose to HKD 93,089,000 from HKD 79,829,000, an increase of 16.5%[2] - The group recorded a loss from continuing operations of approximately HKD 65,429,000 for the period ending September 30, 2024[30] - The group incurred a loss of HKD 45,726,000 for the six months ending September 30, 2024, compared to a loss of HKD 18,261,000 for the same period in 2023[42] - The company reported a loss attributable to owners of the company of HKD (47,750,000) for the six months ended September 30, 2024, compared to a loss of HKD (25,575,000) in the same period of 2023[56] - The company recorded a loss of HKD 65,429,000 for the period, compared to a loss of HKD 34,436,000 in the previous year, reflecting an increase in losses of approximately 90%[118] Assets and Liabilities - Non-current assets decreased to HKD 509,516,000 from HKD 562,018,000, a decline of 9.3%[13] - Current assets increased to HKD 1,437,241,000 from HKD 1,404,147,000, reflecting a growth of 2.4%[13] - Total liabilities rose to HKD 1,436,688,000 from HKD 1,367,768,000, an increase of 5.0%[13] - Total assets as of September 30, 2024, amounted to HKD 1,946,757,000, a decrease from HKD 1,966,165,000 as of March 31, 2024[45] - Total liabilities increased to HKD (1,460,285,000) as of September 30, 2024, compared to HKD (1,389,609,000) as of March 31, 2024[45] - The total borrowings as of September 30, 2024, amounted to HKD 549,832,000, up from HKD 534,158,000 as of March 31, 2024, indicating a rise of about 2.5%[94] - The company’s total liabilities, including current and non-current, amounted to HKD 730,679,000 as of September 30, 2024, compared to HKD 678,402,000 as of March 31, 2024, reflecting an increase of approximately 7.7%[15] Revenue Streams - Revenue from the computer equipment business for the six months ending September 30, 2024, was HKD 106,862,000, compared to HKD 57,610,000 for the same period in 2023, representing an increase of 85.5%[34] - Revenue from external customers in Hong Kong for the six months ended September 30, 2024, was HKD 106,862,000, up from HKD 57,610,000 in the same period of 2023[49] - Revenue from renting data storage equipment was approximately HKD 75,780,000, an increase from HKD 57,610,000 in 2023, while sales of data storage equipment generated HKD 31,082,000, compared to zero in 2023[160] Operational Strategy - The group has ceased operations in international business settlement and the contact lens business, focusing on property development, hotel operations, computer equipment, and financing services[33][40] - The group’s operational strategy includes focusing on property development and hotel management services in China, alongside computer equipment leasing and financing services[39][40] - The company plans to continue developing the remaining hotel buildings in Phase 2, E district, and is actively seeking other property development opportunities in Guangxi and other provinces in China[155] Employee and Governance - As of September 30, 2024, the group employed approximately 73 employees, a slight decrease from 74 employees in 2023[182] - The company has adhered to the corporate governance code throughout the reporting period, with some deviations explained, including the absence of a formally appointed chairman or CEO[187] - The audit committee, consisting of three independent non-executive directors, has reviewed the unaudited interim financial information for the six months ending September 30, 2024, ensuring compliance with applicable accounting standards[191] Future Outlook and Plans - The company has not disclosed specific future outlook or guidance in the provided content[2] - The group plans to establish a joint venture in Laos for digital currency mining and trading, with a total capital contribution of USD 2,000,000[164] - A joint venture in Fuzhou is being established to provide comprehensive digital logistics services, with a proposed registered capital of RMB 1 million[165] Dividends and Shareholder Relations - The company did not declare any interim dividends for the reporting period, consistent with the previous year[55] - The group has decided not to declare any dividends for the period ending September 30, 2024[181] - The interim results announcement has been published on the Hong Kong Stock Exchange and the company's website, ensuring transparency for shareholders[193] - The company expresses gratitude to shareholders for their continued support and acknowledges the efforts of all employees during the reporting period[195]
国际商业结算(00147) - 2024 - 年度业绩
2024-06-28 12:35
Financial Performance - The company reported a loss of HKD 125,140,000 for the year ending March 31, 2024, compared to a loss of HKD 82,088,000 in the previous year, representing a year-over-year increase in losses of approximately 52.5%[3] - Revenue from continuing operations decreased to HKD 173,689,000, down 78.9% from HKD 825,538,000 in the previous year[11] - Gross profit for the year was HKD 36,516,000, a decline of 86.2% compared to HKD 264,285,000 in the prior year[11] - The company reported a loss from continuing operations of approximately HKD 61,327,000 for the year, compared to a loss of HKD 24,453,000 in the previous year, indicating a significant increase in losses[52] - The basic and diluted loss per share from continuing operations was approximately HKD 0.25, up from HKD 0.15 in the previous year, reflecting a worsening financial performance[61] - The company’s total comprehensive expenses for the year were HKD 123,585,000, compared to HKD 97,641,000 in the previous year, reflecting increased financial strain[59] - The property development segment reported a loss of HKD 62,110,000, while the computer equipment leasing and sales segment generated a profit of HKD 26,633,000[98] - The financing business recorded a profit of HKD 151,000, contributing to a total pre-tax loss of HKD 51,961,000 for the year[98] Asset and Liability Management - The total assets of the group as of March 31, 2024, were approximately HKD 1,966,165,000, down from HKD 2,378,267,000 a year earlier, indicating a decrease of about 17.3%[15] - The total liabilities of the group were approximately HKD 1,389,609,000, down from HKD 1,755,839,000, reflecting a decrease of approximately 20.8%[15] - The equity attributable to the owners of the company was approximately HKD 576,556,000, down from HKD 622,428,000, a decline of about 7.4%[15] - Total assets decreased to HKD 598,397,000 as of March 31, 2024, down from HKD 755,205,000 in the previous year, indicating a decline in the company's asset base[58] - Total borrowings as of March 31, 2024, amounted to approximately HKD 534,158,000, with around HKD 512,586,000 due within the next twelve months[72] - The group’s total liabilities increased slightly to HK$678,402,000 in 2024 from HK$677,552,000 in 2023, showing stability in financial obligations[160] Cash Flow and Liquidity - The company had cash and cash equivalents of HKD 334,518,000 as of March 31, 2024, compared to HKD 268,997,000 in the previous year, showing an increase in liquidity[62] - The current ratio improved to 1.03 from 0.86 in the previous year, indicating better short-term financial health[16] - The group’s cash and bank balances increased to HKD 334,518,000 in 2024 from HKD 268,997,000 in 2023, an increase of approximately 24.4%[111] Revenue Streams - Revenue from property sales decreased significantly to HKD 42,259,000 in 2024 from HKD 714,134,000 in 2023, representing a decline of approximately 94.1%[80] - Revenue from leasing computer equipment and related services increased to HKD 131,430,000 in 2024 from HKD 87,123,000 in 2023, reflecting an increase of approximately 50.8%[80] - Revenue from external customers in Hong Kong was HKD 131,430,000, up from HKD 111,404,000 in the previous year[105] - Revenue from external customers in China decreased significantly to HKD 42,259,000 from HKD 714,134,000 year-over-year[105] Impairment and Provisions - The company recorded an impairment loss on properties held for sale of HKD 13,198,000, significantly reduced from HKD 172,731,000 in the previous year[11] - The company recognized an impairment loss of HKD 13,198,000 on properties held for sale due to the weak property market conditions in China[52] - The impairment loss recognized for completed properties held for sale was HK$13,198,000 in 2024, a substantial decrease from HK$172,731,000 in 2023, indicating improved asset valuation[151] - The company reported a decrease in the provision for impairment losses, remaining stable at HK$131,919,000 in both 2024 and 2023, suggesting effective credit risk management[144] Business Strategy and Operations - The group plans to discontinue its international business settlement classification and sell its interest in the contact lens business[71] - The group is primarily engaged in property development, hotel operations, and leasing and trading of computer equipment in China[71] - The group has maintained a good relationship with banks and other lenders, enhancing its ability to negotiate debt extensions or seek new long-term financing[72] - The group plans to reallocate resources following the termination of the international business settlement segment, which has not generated income since 2016[195] Employee and Operational Costs - Total employee costs decreased to HKD 11,588,000 in 2024 from HKD 14,475,000 in 2023, representing a reduction of approximately 19.5%[109] - The cost of inventory recognized as an expense significantly decreased to HKD 32,997,000 in 2024 from HKD 466,229,000 in 2023, indicating a reduction of about 92.9%[109] Taxation - The group reported a loss of HKD 4,703,000 in current tax expenses for corporate income tax in 2024, down from HKD 5,136,000 in 2023[119] - The applicable corporate income tax rate for the group's Chinese subsidiaries remains at 25% for the fiscal year ending March 31, 2024, consistent with 2023[108]
国际商业结算(00147) - 2024 - 中期财报
2023-12-21 08:30
Revenue Performance - For the six months ended 30 September 2023, revenue from property sales was HK$42,544,000, an increase of 26.5% compared to HK$33,627,000 in the same period of 2022[9]. - Revenue from contact lens sales and leasing and trading of computer equipment reached HK$40,066,000, up 51.8% from HK$26,376,000 in the previous year[9]. - For the six months ended September 30, 2023, total revenue was HK$87,203, a decrease from HK$140,220 in the same period of 2022, representing a decline of approximately 37.8%[88]. - The external sales revenue from the contact lens business was HK$26,376 for the reporting period[88]. - Revenue for the six months ended September 30, 2023, was HK$140,220,000, representing an increase from HK$87,203,000 in the same period of 2022, a growth of 60.7%[147]. Financial Losses - The company reported a loss attributable to owners of HK$64,879,000 for the six months ended 30 September 2023, compared to a loss of HK$10,541,000 in the same period of 2022, indicating a significant increase in losses[36]. - Loss before taxation for the six months was HK$75,683,000, compared to a loss of HK$36,021,000 in the same period last year, reflecting a worsening of 109.5%[147]. - The company reported a loss for the period of HK$88,428,000, significantly higher than the loss of HK$1,216,000 in the same period of 2022[147]. - Total comprehensive expense attributable to owners of the Company was HK$64,278,000 for the six months ended September 30, 2023, compared to HK$26,331,000 for the same period in 2022[164]. Asset and Liability Management - As of 30 September 2023, the group had net current liabilities of approximately HK$241,845,000[2]. - Current liabilities exceeded current assets, resulting in net current liabilities of HK$241,845,000 as of September 30, 2023, compared to HK$225,879,000 as of March 31, 2023[151]. - The company's net assets decreased to HK$556,188,000 as of September 30, 2023, down from HK$622,428,000 as of March 31, 2023[151]. - Borrowings as of September 30, 2023, were HK$649,947,000, a decrease from HK$691,754,000 as of March 31, 2023[150]. Impairment and Depreciation - Impairment loss on properties held for sale was recorded at HK$9,880,000, indicating a new challenge for the company[26]. - Depreciation of property, plant, and equipment amounted to HK$54,371,000, which is a significant increase from HK$27,760,000 in the same period last year[26]. - The company incurred a depreciation expense of HK$210,119,000 for property, plant, and equipment during the reporting period[52]. - Impairment losses on properties held for sale amounted to HK$9,880,000, while impairment losses on property, plant, and equipment were HK$17,349,000[147]. Cash Flow and Interest Income - Bank interest income increased significantly to HK$5,481,000, compared to HK$1,237,000 in the previous year, marking a growth of 344.5%[13]. - Cash and bank balances increased to HK$331,918,000 as of September 30, 2023, compared to HK$268,997,000 as of March 31, 2023[150]. - The Group's interest receivables as of September 30, 2023, were HK$6,524, slightly down from HK$6,944 as of March 31, 2023[93]. Equity and Dividends - No interim dividend was declared for the reporting period, consistent with the previous year where no dividend was paid or proposed[37]. - The company reported a basic and diluted loss per share of HK$0.32 for the six months ended September 30, 2023, compared to HK$0.05 for the same period in 2022[164]. - The company’s total equity decreased to HK$556,188,000 as of September 30, 2023, from HK$622,428,000 as of March 31, 2023[151]. Investments and Capital Expenditures - The company made prepayments for machinery and equipment amounting to HK$113,766,000 and server equipment of HK$105,702,000 during the reporting period[50]. - The Group has entered into agreements to acquire a contact lens production line in China for a total consideration of approximately HK$356,036,000, with HK$317,172,000 already paid as of the reporting date[90]. - The Group has invested a total of RMB36,808,000 (approximately HK$40,490,000) in developing cross-border settlement systems and platforms[64].