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告之內容概不負責，對其 準確性或完整性亦不發表任何聲明，並明確表示，概不就因本公告全部或任何部分內容 而產生或因依賴該等內容而引致之任何損失承擔任何責任。 本公告僅供參考，並不構成收購、購買或認購易生活控股有限公司證券之邀請或要約。 CHINA INNOVATION INVESTMENT LIMITED 1217 公告 芒果金融有限公司 代表要約人 提出附帶先決條件的自願現金部分收購要約 以收購易生活控股有限公司（股票代號：223） 的180,000,000股股份 （要約人及其一致行動人士已擁有者除外）之 先決條件的更新情況 以及延長最後截止日期 要約人的財務顧問 茲提述由(i)中國創新投資有限公司（「要約人」）發出日期為2025年5月14日的公告（「該公 告」），內容有關（其中包括）部分收購要約（如該公告所定義）；由(ii)要約人發出日期為 2025年6月4日的公告（「延遲寄發公告」），內容有關延遲寄發要約文件（如該公告所定 義）；以及由(iii)要約人發出日期為2025年7月3日的公告，內容有關先決條件的更新情況 （如該公告所定義）。 - 1 - 除文 ...

天眼查商业履历信息显示，奥维通信股份有限公司，成立于2000年，位于沈阳市，是一家以从事计算 机、通信和其他电子设备制造业为主的企业。企业注册资本34685.0017万人民币，实缴资本6208.58万人 民币。公司法定代表人为杜方。 金融界消息 截至2025年5月19日收盘，*ST奥维（002231）报收于3.13元，上涨4.68%，换手率15.12%， 成交量44.59万手，成交金额1.39亿元。 资金流向方面，今日主力资金净流入1978.88万元，占比成交额14.25%。其中，超大单净流入672.23万 元、占成交额4.84%，大单净流入1306.65万元、占成交额9.41%，中单净流出流出641.84万元、占成交 额4.62%，小单净流出1337.03万元、占成交额9.63%。 *ST奥维最新一期业绩显示，截至2025一季报，公司营业总收入2249.77万元、同比减少77.92%，归属净 利润633.94万元，同比减少57.48%，扣非净利润798.40万元，同比减少31.11%，流动比率2.587、速动比 率1.866、资产负债率35.60%。 通过天眼查大数据分析，奥维通信股份有限公司共对外投资了5 ...

根据受要约公司在其网站公布的信息，受要约公司为一间于开曼群岛注册成立的投资控股公司。受要约 公司声称(i)受要约集团主要于大中华地区从事品牌货品及消费品供应链业务；(ii)受要约集团的核心活 动覆盖品牌数智服务，例如品牌管理、品牌传播及品牌供应链等，从而构建完整产业链；(iii)受要约公 司亦经营日用清洁品、防疫用品及特许品牌消费品供应链、销售、营销及品牌建设。 要约人是一家在开曼群岛注册成立的有限责任公司，其股份于联交所主板上市(股份代号：1217)。要约 人主要从事投资业务，其主要投资目标是通过投资于主要位于香港及中国的上市及非上市公司，以实现 中长期资本增值。 应受要约公司要求，联交所股份已于2024年12月2日(星期一)上午9：00起暂停交易，并将继续暂停交 易，直至另行通知。 格隆汇5月14日丨易生活控股(00223.HK)公告，于2025年5月14日，要约人中国创新投资有限公司通知受 要约公司易生活控股有限公司，彼有确实意向提出部分收购要约(遵照收购守则)，以要约价每股要约股 份0.056港元收购要约人及其一致行动人士尚未拥有或同意收购的1.8亿股要约股份(占受要约公司于本公 布日期已发行股本约1 ...

Business Operations - Elife Holdings Limited is primarily engaged in the supply chain business for branded goods and consumer products in the Greater China region, focusing on brand digitization services[9]. - The Group's licensed branded consumer goods business includes licensed watches and handbags, with established sales channels including direct export and self-operated e-commerce platforms[12]. - During the year ended March 31, 2024, the Group became the exclusive licensee of the Australian brand "ROYAL ELASTICS" in China, expanding its product offerings to include watches and sports shoes[12]. - The Group is actively exploring new product lines such as sports and casual shoes and men's underwear to further expand its business[12]. - The supply chain business focuses on assisting brand suppliers to expand their online and offline sales channels, establishing direct sales channels with end customers (B2C2C)[10]. - The Group offers digital intelligent marketing plans to enhance brand awareness and boost product sales through various online and offline platforms[10]. - The Group is focusing on brand management, promotion, and supply chain services across six major segments: dining, lodging, transportation, travel, shopping, and entertainment[96]. - The Group has successfully expanded its sales channels, transitioning from a traditional B2B model to a B2C2C model, enhancing customer engagement[88]. - The Group is actively exploring investment opportunities in AI-generated applications to enhance existing business processes and commercialize AI technology[100]. Financial Performance - For the year ended March 31, 2024, the Group recorded a turnover of approximately HK$184,086,000, representing a decrease of approximately 23% from HK$238,840,000 in 2023[22]. - The loss for the year attributable to owners of the Company was HK$32,008,000, compared to a loss of HK$21,673,000 in 2023[22]. - The Group's gross profit increased significantly to approximately HK$31,860,000, up from HK$1,867,000 in 2023, marking an increment of approximately 16 times[32]. - Revenue from brand promotion services generated approximately HK$122,408,000 during the year, with a total contract sum of approximately HK$306,714,000[24]. - The cost of sales decreased by approximately 36% to HK$152,226,000 from HK$236,973,000 in 2023[25]. - The total revenue from commodity sales amounted to approximately HK$51,903,000, down from HK$223,759,000 in 2023[23]. - The gross profit margin from sales of commodities improved to 4.6%, up from 0.1% in 2023[32]. - The average gross profit margin for the brand communication services introduced during the year was 23%, generating a gross profit of HK$28,258,000[37]. - The group recorded a net allowance for expected credit losses (ECL) on trade and other receivables of approximately HK$27,767,000, a substantial increase from HK$970,000 in 2023[40]. - The group had a net cash outflow from operating activities of approximately HK$28,939,000, compared to HK$16,398,000 in 2023[45]. - As of March 31, 2024, the group had available cash and cash balances of approximately HK$27,132,000, up from approximately HK$2,283,000 in 2023[45]. - The Group's cash reserves increased to HK$27,132,000, up from HK$2,283,000 in 2023[22]. Corporate Governance - The company complied with all applicable Code Provisions of the Corporate Governance Code for the year ended March 31, 2024, except for the separation of roles between the Chairman and the Chief Executive Officer[125]. - The Board consists of eight Directors, including five executive Directors and three independent non-executive Directors, with two INEDs possessing relevant accounting and financial management expertise[132]. - The company is committed to improving its corporate governance structure and enhancing communication with shareholders[130]. - The independent non-executive Directors provide impartial opinions to protect shareholder interests and ensure high standards of regulatory reporting[131]. - The company has not yet filled the vacant Chairman position since Mr. Zhang Xiaobin's retirement on September 29, 2023, and is actively reviewing its structure[125]. - The company is focused on identifying suitable candidates for independent non-executive Director positions to meet regulatory requirements[128]. - The Board has mechanisms in place to ensure independent views are conveyed for effective decision-making[146]. - The company provides continuous training and development for directors to enhance their knowledge and skills[147]. - The Board collectively oversees the Group's business operations and decision-making, ensuring the execution of business strategies and monitoring financial performance[130]. - The Company has established Board committees, including Audit, Remuneration, and Nomination Committees, with a majority of Independent Non-Executive Directors[192]. Management and Leadership - The management team has seen recent changes, with new appointments in July and November 2023, indicating a strategic shift in leadership[5]. - The company appointed Mr. Chow Chi Fai as Chief Financial Officer in January 2024, who has over 28 years of experience in accounting and finance[121]. - The Chief Executive Officer is responsible for the day-to-day management and ensuring alignment with the Board's strategies and objectives[164]. - The management team is responsible for day-to-day operations under the supervision of the Chief Executive Officer[146]. - The company aims to expand its market presence through strategic partnerships and acquisitions in various sectors[112]. - The management team emphasizes the importance of innovation in new product development and technology advancements[112]. Shareholder and Financial Activities - The group completed a placing of 150,520,000 shares on June 27, 2023, raising approximately HK$14,663,000 for working capital and business development[51]. - A second placing of 180,640,000 shares was completed on November 1, 2023, raising approximately HK$24,640,000 for similar purposes[53]. - The Company completed a Rights Issue on February 15, 2024, issuing 46,323,042 rights shares at a subscription price of HK$0.44 per share, resulting in net proceeds of approximately HK$19,356,000 after expenses[55]. - The net proceeds from the June 2023 Placing were fully utilized, with HK$8,000,000 allocated for working capital and HK$6,663,000 for business development[61]. - The November 2023 Placing generated net proceeds of approximately HK$24,640,000, with HK$2,640,000 used for working capital and HK$22,000,000 for business development[61]. - The company did not recommend a final dividend for the year ended March 31, 2024, consistent with the previous year[44]. Employee and Workforce - The Group had a total of 66 employees as of March 31, 2024, compared to 40 employees in 2023, reflecting a 65% increase in workforce[83]. - The company achieved gender diversity with a workforce comprising 50% male and 50% female employees as of March 31, 2024[139]. - The executive directors have entered into service agreements for an initial term of three years, subject to retirement by rotation and eligibility for re-election[140]. - The independent non-executive directors have also entered into letters of appointment for an initial term of three years, with similar conditions for retirement and re-election[143]. Audit and Risk Management - The Audit Committee consists of three independent non-executive directors, chaired by Mr. Lam Williamson[197]. - The major responsibilities of the Audit Committee include monitoring the integrity of the Company's financial statements and reviewing significant financial reporting judgments[199]. - The Audit Committee is tasked with overseeing the Company's financial reporting system, internal control, and risk management systems[199]. - Recommendations on the appointment, reappointment, and removal of the external auditor are made by the Audit Committee[199]. - The Audit Committee reviews and monitors the external auditor's independence and the effectiveness of the audit process[199]. - The Audit Committee discusses internal control and risk management systems with management to ensure effectiveness[199]. - The terms of reference for the Audit Committee are publicly available on the Company's and Stock Exchange's websites[195].

Financial Performance - The total revenue for the fiscal year ending March 31, 2024, was HKD 184,086,000, a decrease of 23% compared to HKD 238,840,000 for the previous year[3] - The gross profit for the same period was HKD 31,860,000, significantly up from HKD 1,867,000, indicating a substantial improvement in profitability[3] - The net loss attributable to the owners of the company for the year was HKD 32,008,000, compared to a loss of HKD 21,673,000 in the previous year, reflecting a 48% increase in losses[4] - Revenue from product sales was HKD 51,903,000 in 2024, down 76.8% from HKD 223,759,000 in 2023[19] - The company incurred a total loss of HKD 28,954,000 for the year, with a pre-tax loss of HKD 23,761,000[21] - The total loss for the year was HKD 22,882,000, compared to a loss of HKD 22,849,000 before tax in the previous year[23] - The company reported a loss from continuing operations of HKD 31,038,000 for the year ended March 31, 2024, compared to a loss of HKD 21,056,000 in the previous year, representing an increase of 47.5%[42] - The total loss attributable to the company's owners for the year was HKD 32,008,000, up from HKD 21,673,000 in the prior year, indicating a year-over-year increase of 47.5%[42] Assets and Liabilities - Trade receivables increased dramatically to HKD 167,046,000 from HKD 7,705,000, indicating a significant rise in sales on credit[5] - The company reported a cash and cash equivalents balance of HKD 27,132,000, up from HKD 2,283,000, showing improved liquidity[5] - The total assets less current liabilities amounted to HKD 54,250,000, an increase from HKD 39,277,000 in the previous year[6] - The company’s equity attributable to owners increased to HKD 124,095,000 from HKD 98,825,000, indicating a strengthening of its financial position[6] - Total segment assets increased significantly to HKD 232,179,000 as of March 31, 2024, from HKD 49,215,000 in the previous year[28] - Total segment liabilities rose to HKD 160,277,000 as of March 31, 2024, compared to HKD 7,183,000 in the previous year[28] - The expected credit loss provision for trade receivables rose to HKD 23,584,000 in 2024 from HKD 25,986,000 in 2023, showing a decrease of 9.2%[51] - The expected credit loss provision for other receivables was HKD 99,829,000 as of March 31, 2024, compared to HKD 76,437,000 in 2023, indicating an increase of 30.7%[53] Business Operations and Strategy - The company is actively expanding its business into various consumer goods markets, including fashion handbags, to align with its mission of providing a comfortable and healthy lifestyle[8] - The company has introduced new value-added services in its supply chain business segment, enhancing its brand communication services in China[8] - The company aims to provide environmentally friendly and health-conscious products, reflecting its commitment to customer satisfaction and market trends[8] - The company operates three reportable segments: supply chain business, daily cleaning and consumables, and licensed brand consumer products[18] - The company has become the exclusive brand marketer for the Australian brand "ROYAL ELASTICS" in China, authorized to manufacture, package, and sell its products[70] - The company is actively exploring and developing new product lines, including sports shoes and men's underwear, to expand its fashion product offerings[70] - The group aims to expand its brand communication and supply chain business into six key areas: food, accommodation, transportation, travel, shopping, and entertainment[107] Financial Reporting and Compliance - The company has applied new Hong Kong Financial Reporting Standards for the first time this year, which did not significantly impact the financial statements[10] - The company is not expected to apply any new financial reporting standards that have been issued but are not yet effective, indicating stability in reporting practices[12] - The company has not experienced significant impacts from the application of new accounting standards on its financial position and performance[10] - The company anticipates that the application of all new financial reporting standards will not have a significant impact on the consolidated financial statements in the foreseeable future[12] - The company did not recommend any dividend for the year ended March 31, 2024, consistent with the previous year[40] - The company did not declare any final dividend for the year ending March 31, 2024[83] - The group has complied with all applicable corporate governance code provisions, except for specific provisions regarding the separation of roles between the chairman and CEO[116] Employee and Operational Changes - Employee costs, including directors' remuneration, increased to HKD 15,547,000 in 2024 from HKD 14,232,000 in 2023, reflecting a rise of 9.2%[42] - The group has increased its employee count to 66 as of March 31, 2024, up from 40 in 2023[100] - The company has implemented strict cost control policies to reduce operating costs despite hiring more employees and developing new businesses, resulting in a slight increase in other operating expenses to approximately HKD 24,096,000[77] Cash Flow and Financing - The net cash outflow from operating activities was approximately HKD 28,939,000, compared to HKD 16,398,000 in the previous year[84] - The company completed a share placement on November 1, 2023, raising a net amount of approximately HKD 24,640,000 for operational and business development purposes[87] - The company completed a rights issue on February 15, 2024, raising approximately HKD 19,356,000 for brand promotion and operational expenses[88] - The company incurred financing costs of HKD 370,000 related to lease liabilities in 2024, compared to HKD 314,000 in 2023, marking an increase of 17.8%[39] Legal and Debt Management - The company has initiated legal actions regarding the repayment of outstanding amounts from Dehai International, reflecting proactive measures to recover debts[56] - The company plans to explore various options, including potential legal actions or asset sales, to address the outstanding receivables from Dehai International and other parties[59] - The outstanding loan balance to Dehai International Group Holdings Limited was approximately HKD 20,581,000 as of March 31, 2024, down from HKD 21,936,000 in 2023, representing a decrease of about 6.2%[57] - The expected credit loss for the loan to Dehai International was assessed at HKD 16,240,000 for the year ending March 31, 2024, compared to HKD 1,762,000 in 2023, showing a significant increase due to loan default[60] Market Outlook and Future Plans - The company is focused on enhancing its market presence and exploring new strategies for growth[120] - Future product development and technological advancements are key priorities for the company[120] - The company aims to expand its user base and improve user engagement metrics[120] - Strategic acquisitions may be considered to bolster market position[120] - The overall outlook for the company remains positive, with a focus on sustainable growth[120]

Business Operations - The Group is engaged in the supply chain business for branded goods and consumer products, focusing on expanding online and offline sales channels [27]. - The Group aims to become an industry-leading brand digitization service provider, offering comprehensive lifecycle digitalization services for brands [33]. - The Group has established its own sales channels, including direct export sales and self-operated e-commerce applications, and plans to expand to third-party platforms like Taobao and Tmall [15]. - The Group has become the exclusive domestic brand marketer for the Australian brand "ROYAL ELASTICS," authorized to manufacture and sell its products in China [15]. - The Group is actively exploring and developing new product lines, including sports shoes and casual shoes, to expand its fashion product offerings [15]. - The Group's core activities include brand management, brand promotion, and brand supply chain services, establishing an integrated industry chain [12]. - The Group's business philosophy emphasizes providing consumers with a more comfortable, convenient, environmentally friendly, and healthier lifestyle experience [33]. - The Group's supply chain includes the formula, brand, and package design of anti-epidemic and daily cleaning products, focusing on sales and marketing in the PRC and overseas [28]. - The Group operates in four segments: supply chain business, daily cleaning and epidemic prevention products, licensed brand consumer products, and smart data services [140]. Financial Performance - The Group recorded a significant reduction in shareholder loss to approximately HK$4,501,000 for the six months ended 30 September 2023, down 58% from HK$10,607,000 in the same period last year [48]. - The Group achieved a gross profit of approximately HK$6,463,000 during the same period, compared to HK$1,021,000 for the six months ended 30 September 2022, indicating improved overall profit margins [48]. - For the six months ended 30 September 2023, the Group recorded a turnover of approximately HK$73,125,000, representing a decrease of approximately 45% compared to HK$134,121,000 for the same period last year [68]. - Revenue from commodity sales decreased by 92% to approximately HK$9,573,000 due to a scale down in sales of copper rod, which has a low gross profit margin [68]. - The Group achieved revenue of approximately HK$57,783,000 from brand promotion services, a new focus area, compared to nil in the same period last year [68]. - The cost of sales decreased by approximately 50% to approximately HK$66,662,000, primarily due to reduced costs from commodity sales [69]. - The Group recorded a loss attributable to shareholders of approximately HK$4,501,000, a significant decrease of approximately 58% from HK$10,607,000 in the previous year [75]. - Basic loss per share for the Period was approximately HK0.5 cent, down from approximately HK1.5 cents in the same period last year [75]. - The Group's overall gross profit was approximately HK$6,463,000, an increase from approximately HK$1,021,000 in the previous year, due to the development of brand promotion services [75]. - The Group reported a loss from operating activities of HK$66,662,000 for the six months ended September 30, 2023, compared to a loss of HK$133,100,000 for the same period in 2022, indicating a reduction in losses by approximately 50% [199]. Assets and Liabilities - As of 30 September 2023, the Group's total current assets were approximately HK$89,945,000, while total current liabilities were approximately HK$62,585,000, resulting in a current ratio of approximately 1.4 times [50]. - The Group's assets-liabilities ratio remained stable at approximately 0.7 times as of 30 September 2023, consistent with the previous period [50]. - The Group's capital commitment as of 30 September 2023 was approximately HK$163,642,000, reflecting ongoing investments in subsidiaries [55]. - The total current assets increased to HK$89,945,000 from HK$73,638,000, representing a growth of approximately 22% [127]. - The net current assets decreased to HK$27,360,000 from HK$34,715,000, indicating a decline of about 21% [127]. - The total assets less current liabilities decreased to HK$34,751,000 from HK$39,227,000, a decline of about 12% [127]. - Consolidated total assets as of 30 September 2023 amounted to HK$97,336,000, an increase from HK$78,150,000 as of 31 March 2023 [186]. - Total liabilities increased to HK$65,439,000 as of 30 September 2023, compared to HK$52,538,000 as of 31 March 2023 [186]. Capital and Financing - The Group successfully placed 150,520,000 ordinary shares at a price of HK$0.103, raising gross proceeds of approximately HK$15,504,000, which were utilized for working capital and business development [51]. - The Company successfully placed 180,640,000 ordinary shares at a price of HK$0.14, raising gross proceeds of approximately HK$25,290,000, with net proceeds of approximately HK$24,500,000 intended for working capital and business development [110]. - The net proceeds from the November Placing are expected to be fully utilized for business development by December 2023, with HK$112,000 remaining unutilized as of the report date [110]. - The company reported a net cash inflow from financing activities of HK$12,370,000, compared to HK$6,360,000 in the previous year, showing an increase of approximately 94% [133]. - The Group's gearing ratio improved to approximately 95% as of September 30, 2023, down from approximately 109% on March 31, 2023 [106]. Employee and Operational Growth - The Group had 63 employees as of September 30, 2023, up from 44 employees on March 31, 2023, reflecting growth in operational capacity [116]. - The Group's business system has evolved into a more mature framework, enhancing its operational capabilities and service offerings [33]. Market and Strategic Developments - The Group entered into a strategic cooperation agreement with Jiangsu Skywell New Energy Automobile Co. Ltd. to provide branding services in the new energy sector, marking its first foray into this emerging industry [39]. - The Group is expanding its advertising resources across various media, including hotel facial recognition screens and interactive displays, to enhance brand visibility and market influence [65]. - The Group is exposed to foreign exchange risk primarily due to transactions in Hong Kong dollars and Renminbi, but considers the risk to be insignificant due to stable currency policies [111]. - The geographical breakdown of turnover shows that revenue from the PRC was HK$73,125,000, while there was no revenue from overseas for the period [176]. - The geographical analysis indicated that the Group's main operations are located in Hong Kong and China, with a focus on expanding market presence in these regions [194]. Challenges and Losses - The total comprehensive loss was HK$8,378,000, a decrease from HK$15,226,000 in the same period of 2022 [101]. - The accumulated losses as of 30 September 2023 were HK$299,092,000 [156]. - The company did not make any provision for current tax as there was no assessable profit for the six months ended 30 September 2023 and 2022 [182]. - The company has not reported any new product launches or technological advancements during this period [141]. - There were no significant market expansions or acquisitions mentioned in the report [141]. - Future outlook and performance guidance were not explicitly detailed in the provided content [141].

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，並明確表示概不就因本公佈全部或任何 部份內容而產生或因依賴該等內容而引致之任何損失承擔任何責任。 （於開曼群島註冊成立之有限公司） （股份代號：223） 截至二零二三年九月三十日止六個月 中期業績公佈 易生活控股有限公司（「本公司」，與其附屬公司合稱「本集團」）董事（「董事」）會（「董 事會」）謹此宣佈，本集團截至二零二三年九月三十日止六個月之未經審核簡明綜 合業績連同二零二二年同期之比較數字如下： 簡明綜合損益及其他全面收益表 截至二零二三年九月三十日止六個月 截至九月三十日止六個月 二零二三年 二零二二年 附註 千港元 千港元 （未經審核） （未經審核） 營業額 4 73,125 134,121 銷售成本 (66,662) (133,100) 毛利 6,463 1,021 ...

Board Diversity and Governance - The Board has adopted a "board diversity policy" to ensure a range of diversity perspectives in the selection of Board candidates, including gender, age, race, and professional experience[10]. - The Nomination Committee confirmed that the existing Board structure is appropriate and no changes are required after assessing the Directors' skills and experience[10]. - The Nomination Committee reviews the Board Diversity Policy annually to ensure its relevance and effectiveness[11]. - Independent non-executive directors' remuneration does not include performance-related equity compensation to maintain objectivity and independence[2]. - The Nomination Committee evaluates candidates based on character, qualifications, and potential contributions to the Board[4]. - Shareholders must approve the remuneration levels for independent non-executive directors[2]. - The Board considers recommendations from the Nomination Committee regarding the appointment and re-appointment of Directors[7]. - The process for appointing Directors includes assessing independence and suitability according to the Board Diversity Policy[7]. - The Board confirms appointments or recommends candidates for election at the annual general meeting[7]. - Shareholders approve the election and re-election of Directors at the annual general meeting[7]. Risk Management and Internal Controls - The Group has established a risk management system that includes risk identification, evaluation, and management phases[21]. - No significant risk was identified based on risk assessments conducted for the year ended 31 March 2023[21]. - The Group has implemented risk mitigation strategies, including the use of insurance to transfer financial impacts of risks on directors and senior management[21]. - Proper controls are in place for accurate and timely financial reporting, ensuring compliance with accounting principles and applicable laws[17]. - The Group's internal control systems are designed to provide reasonable assurance against material misstatement or loss[12]. - The Board is responsible for maintaining sound and effective internal control systems to safeguard assets and ensure compliance with regulations[12]. - The Group's organisational structure includes defined management authority and regular reviews to ensure effectiveness[15]. - The Group's compliance with Principle D.2 of the CG Code was established by implementing effective risk management and internal control systems[21]. - The Board oversees management in performing their duties regarding risk management and internal controls on an ongoing basis[21]. - The Company has established an internal control system aligned with the COSO 2013 framework to ensure operational effectiveness, reliable financial reporting, and compliance with laws[24]. - The internal audit function is independent and evaluates risk management and internal control systems through interviews and tests of operating effectiveness[27]. - The Board concluded that the risk management and internal control systems were effective and adequate for the year ended March 31, 2023, providing reasonable assurance against material misstatement[30]. Financial Performance - The Group reported a turnover of HK$238,840,000 for the year ended March 31, 2023, an increase of 56.5% compared to HK$152,600,000 in 2022[79]. - The gross profit decreased to HK$1,867,000, down 76.2% from HK$7,849,000 in the previous year[79]. - The loss from operating activities was HK$22,941,000, an improvement from a loss of HK$42,426,000 in 2022[79]. - The total comprehensive loss for the year was HK$29,373,000, compared to HK$47,383,000 in the prior year, indicating a reduction in losses[79]. - The loss attributable to owners of the Company from continuing operations was HK$21,673,000, down from HK$38,025,000 in 2022[84]. - The Company does not recommend the payment of a final dividend for the year, consistent with the previous year where no dividend was paid[75]. - The Group's finance costs for the year were HK$2,262,000, a slight decrease from HK$2,489,000 in 2022[79]. - The loss per share from continuing operations was 3.0 cents, compared to 5.9 cents in the previous year, reflecting an improvement in performance[90]. Shareholder Communication and Transparency - The Board's review of the effectiveness of the shareholders' communication policy was found to be sound and adequate, with multiple channels for shareholders to express their views[40]. - The Company maintains a website for corporate correspondence, enhancing communication with shareholders[39]. - The Company maintains a high degree of transparency to ensure shareholders and potential investors receive accurate and timely information through various regulatory publications[43]. - The results of voting by poll at general meetings will be published on the websites of the Stock Exchange and the Company[45]. - The Company is committed to providing comprehensive information through various channels, including press releases and shareholder meetings[47]. Business Expansion and Strategy - The Group's business activities include commodities trading and expansion into consumer products such as health food and supplements in the PRC[68]. - The Group is expanding its business into the consumer products market, including health food and supplements, aligning with its mission of delivering "an easier life, greater health and better livelihood"[104]. - Aishang e-buy is developing new product lines such as ladies handbags and casual shoes[107]. - The Group's licensed branded watches business has initiated collaborations with national television networks for marketing[109]. - The strategic cooperation with Guangzhou Htrip aims to leverage resources for brand digitization and supply chain improvements in the cultural and business travel industry[148]. - The Group anticipates further collaboration with television networks and online platforms as China's economy recovers post-pandemic[141]. Connected Transactions and Loans - The principal amount of the loan from Sino Talent to Graceful Ocean is HK$18 million, with an interest rate of 13% per annum[187]. - As of March 31, 2023, the total outstanding amount of the loan and accrued interest is approximately HK$21,936,000[187]. - The loan agreement has undergone multiple amendments, with the final repayment date extended to December 31, 2023[187]. - The loan from Sino Talent exceeds 8% of the assets ratio, thus classified as an advance to an entity under the Listing Rules[189]. - The loan agreement and related transactions are conducted on normal commercial terms and are not secured by the assets of the Group[187]. - The auditor provided an unqualified opinion on the continuing connected transactions, confirming compliance with the company's pricing policy and regulatory agreements[200]. - The company aims to maintain fairness and reasonableness in its procurement processes as outlined in the 2023 Procurement Framework Agreement[198]. Director Remuneration and Interests - Executive Directors' total remuneration for the year amounted to HK$6,915,000, with Mr. Zhang Xiaobin receiving HK$3,600,000 as basic salary[125]. - The total remuneration for Independent Non-Executive Directors was HK$480,000 for the year[125]. - The total contributions to the Mandatory Provident Fund (MPF) were HK$36,000[127]. - The Company has confirmed that all Independent Non-Executive Directors meet the independence criteria as per the Listing Rules[121]. - The Directors' service agreements have an initial term of three years, with provisions for termination by either party with three months' notice[121]. - There were no significant changes in the directors' interests in shares or debentures as of the reporting date[133].

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，並明確表示概不就因本公佈全部或任何 部份內容而產生或因依賴該等內容而引致之任何損失承擔任何責任。 （於開曼群島註冊成立之有限公司） （股份代號：223） 截至二零二三年三月三十一日止年度 全年業績公佈 易生活控股有限公司（「本公司」，與其附屬公司合稱「本集團」）董事（「董事」）會（「董 事會」）謹此宣佈，本集團截至二零二三年三月三十一日止年度之經審核綜合業績 連同截至二零二二年三月三十一日止年度之比較數字如下： ...

Business Focus and Strategy - The Group's focus is on commodities trading, daily cleaning and anti-epidemic products, and licensed branded watches, with a commitment to making life easier and benefiting people's livelihood [8]. - The Group is exploring new opportunities in the consumer goods market, including natural health supplements and high-end health food products [19]. - The Group aims to consolidate resources and adopt prudent business strategies to mitigate pressures from the economic slowdown [20]. - The Group's mission includes delivering "an easier life, greater health and better livelihood" through its business initiatives [19]. - The Group's team is focused on expanding sales channels and brand promotion for the licensed branded watches business [18]. Financial Performance - The Group recorded a turnover of approximately HK$134,121,000 for the period, representing an increase of 20.0% compared to approximately HK$111,791,000 for the six months ended 30 September 2021 [25]. - Revenue from the commodities trading segment increased significantly to approximately HK$124,739,000, up from approximately HK$49,218,000 in the previous period, due to enhanced sales efforts in copper rod [25]. - Revenue from daily cleaning, anti-epidemic, and other consumable products decreased to approximately HK$6,408,000, down from approximately HK$62,573,000, primarily due to stringent pandemic control measures in the PRC [25]. - The Group's gross profit for the period was approximately HK$1,021,000, representing a decrease of approximately 93.3% from approximately HK$15,265,000 in the previous period [28]. - The overall gross profit margin dropped to approximately 0.8%, down from approximately 13.7% in the previous period, mainly due to reduced margins in the daily cleaning and consumable products segment [28]. - The Group recorded a loss attributable to shareholders of approximately HK$10,607,000, a decrease of 49.8% from approximately HK$21,110,000 in the previous period [38]. - Basic loss per share from continuing operations was approximately HK$1.5 cents, down from approximately HK$2.8 cents in the previous period [38]. - The Group reported a loss before tax of HK$11,891,000 for the period, compared to a loss of HK$7,945,000 in the same period in 2021 [77]. - Total comprehensive loss for the six months ended 30 September 2022 was HK$15,226,000, compared to a loss of HK$15,079,000 for the same period in 2021 [79]. Cash Flow and Liquidity - For the period ended 30 September 2022, the Group had a net cash outflow from operating activities of approximately HK$7,686,000, compared to HK$8,567,000 for the same period in 2021 [48]. - Cash and cash equivalents at the end of the period were HK$9,029,000, down from HK$11,865,000 in the previous year, reflecting a decrease of approximately 23.8% [97]. - The net cash inflow from financing activities for the six months ended 30 September 2022 was HK$6,360,000, compared to HK$7,085,000 in 2021, showing a decline of about 10.2% [97]. Assets and Liabilities - As at 30 September 2022, the Group's total current assets were approximately HK$86,138,000, while total current liabilities were approximately HK$55,820,000, resulting in a current ratio of approximately 1.5 times [48]. - The Group's gearing ratio as at 30 September 2022 was approximately 80.2%, an increase from 68.7% as of 31 March 2022 [48]. - The consolidated total assets decreased to HK$92,841,000 from HK$101,344,000 as of March 31, 2022 [121]. - The consolidated total liabilities slightly increased to HK$56,668,000 from HK$57,959,000 as of March 31, 2022 [121]. Share Capital and Equity - The Group's total current assets decreased to HK$86,138,000 from HK$92,863,000 as of 31 March 2022 [86]. - The Company reported a total equity attributable to owners of the Company of HK$109,443,000, down from HK$117,635,000 [86]. - The total number of issued shares was 752,688,000, an increase from 678,528,000 as of March 31, 2022 [193]. - The company successfully placed 74,160,000 shares at a price of HK$0.103, raising gross proceeds of HK$7,638,480, with net proceeds of approximately HK$7,300,000 intended for working capital [193]. Segment Performance - The company has expanded its operations into four segments: commodities trading, daily cleaning and anti-epidemic products, licensed branded watches, and esmart digital services, up from three segments in the previous year [109]. - Commodities sales contributed HK$124,739,000 to the total revenue, significantly up from HK$49,218,000 in the previous year, indicating a substantial increase in this segment [112]. - Sales of licensed branded watches amounted to HK$6,408,000, compared to HK$2,974,000 in the prior year, reflecting a growth in this product line [112]. Employee and Share Options - As of September 30, 2022, the Group employed a total of 45 employees, with no share options granted during the period [55]. - The company reported a total of 19,720,000 share options outstanding as of September 30, 2022 [198]. - A total of 13,000,000 share options were granted to employees during the period [198]. COVID-19 Impact - The COVID-19 pandemic has impacted the supply chain for daily cleaning and anti-epidemic products due to lockdowns in cities like Shanghai, affecting overall business operations [17]. - The Group will continuously monitor the COVID-19 situation and its impacts on financial performance and operational results [17]. - The Group received government grants related to COVID-19 amounting to HK$580,000 for the six months ended September 30, 2022, compared to HK$659,000 in 2021 [138].