WANJIA GROUP HOLDINGS LIMITED 萬嘉集團控股有限公司 ( 於開曼群島註冊成立的有限公司 ) (股份代號：401) 2025 年 7 月 31 日 致本公司的非登記股東 代表 萬嘉集團控股有限公司 王佳駿 行政總裁及執行董事 謹啟 註： • 2024/25年報 • 日期為二零二五年七月三十一日之通函，乃有關建議(1)發行及購回股份之一般授權；(2)重選退任董 事；及(3)股東週年大會通告 於本公司網站刊發公司通訊的通知 本公司謹通知 閣下，萬嘉集團控股有限公司 (「本公司」) 之下述公司通訊(「公司通訊」) 的英文本及中文 本，現已登載於本公司網站 www.wanjia-gp.com: 請於本公司網站內的「投資者關係」以閱覽公司通訊。公司通訊亦已載於「披露易」網站 www.hkexnews.hk 。 倘 閣下擬收取公司通訊的印刷本，可填妥隨附之申請表格及利用郵寄標籤寄回本公司之香港股份過戶登記分 處 – 卓佳證券登記有限公司。公司通訊的印刷本將免費發送予 閣下。 作為非登記股東，如 閣下欲以電子方式收取本公司的公司通訊的發佈通知， 閣下應聯絡代 閣下持有股份 的銀行、經紀、託管商、代 ...

WANJIA GROUP HOLDINGS LIMITED 萬嘉集團控股有限公司 ( 於開曼群島註冊成立的有限公司 ) (股份代號：401) 各位註冊股東： 於本公司網站刊登公司通訊之通知 謹此通知 閣下，萬嘉集團控股有限公司（「本公司」）之下述公司通訊（「本次公司通訊」）之英文及中文版本， 現已於本公司網站 www.wanjia-gp.com 及香港聯合交易所有限公司（「聯交所」）網站 www.hkexnews.hk 登載；或 本次公司通訊之印刷本已按 閣下所選擇之語言版本隨件附上（如適用）： 附件 附註：公司通訊指按聯交所證券上市規則第1.01條所定義，本公司已發出或將予發出以供其任何證券的持有人或投 資大衆參照或採取行動的任何文件，其中包括但不限於 (a) 董事局報告、年度賬目連同核數師報告及 （如適用）財務摘要報告；(b) 中期報告及（如適用）中期摘要報告；(c) 會議通告；(d) 上市文件；(e) 通函； 及(f) 代表委任表格。 • 2024/25年報 • 日期為二零二五年七月三十一日之通函，乃有關建議(1)發行及購回股份之一般授權；(2)重選退任董事；及 (3)股東週年大會通告 • 股東週年大會 ...

Financial Performance - Total revenue for the fiscal year ending March 31, 2025, was approximately HKD 161.69 million, a decrease of about 10.71% compared to HKD 181.09 million in 2024[2] - Gross profit for the same period was approximately HKD 50.35 million, down approximately 8.03% from HKD 54.74 million in 2024[2] - Operating loss was approximately HKD 4.09 million, significantly reduced by about 89.63% from HKD 39.44 million in 2024[2] - Loss attributable to owners of the company was approximately HKD 6.62 million, a decrease of about 83.45% from HKD 39.98 million in 2024[2] - Basic and diluted loss per share was approximately HKD 0.0118, compared to HKD 0.0714 in 2024[4] - For the fiscal year ending March 31, 2025, the total revenue from external customers was HKD 161,693,000, a decrease of 10.7% from HKD 181,092,000 in the previous year[24] - The revenue from the blood dialysis treatment and consulting services segment was HKD 111,202,000, down 14.2% from HKD 129,556,000 in the prior year[24] - The total operating loss for the fiscal year ending March 31, 2025, was HKD 4,089,000, compared to a loss of HKD 39,438,000 in the previous year[15] - The company reported a pre-tax loss of HKD 5,492,000 for the fiscal year ending March 31, 2025[14] - The loss attributable to the company's owners for the year was approximately HKD 6,616,000, compared to a loss of HKD 39,977,000 in 2024[31] Assets and Liabilities - Total cash and cash equivalents as of March 31, 2025, were approximately HKD 24.08 million, an increase from HKD 18.23 million in 2024[2] - Non-current assets decreased from HKD 58.71 million in 2024 to HKD 50.21 million in 2025[5] - Current assets decreased slightly from HKD 58.39 million in 2024 to HKD 56.61 million in 2025[5] - The total assets as of March 31, 2025, amounted to HKD 106,822,000, a decrease from HKD 117,101,000 as of March 31, 2024[16] - The total liabilities as of March 31, 2025, were HKD 38,189,000, compared to HKD 41,906,000 in the previous year[16] - Trade receivables, net of expected credit loss provisions, were approximately HKD 25,074,000 as of March 31, 2025, down from HKD 37,907,000 in 2024[34] - Trade payables amounted to approximately HKD 6,896,000 as of March 31, 2025, compared to HKD 10,458,000 in 2024[36] - Total equity attributable to owners of the company decreased from HKD 73.49 million in 2024 to HKD 66.88 million in 2025[6] Dividends and Cash Flow - The company did not recommend a final dividend for the fiscal year ending March 31, 2025[2] - The company did not recommend the payment of a final dividend for the year ended March 31, 2025, consistent with the previous year[30] - The total cash and cash equivalents as of March 31, 2025, were approximately HKD 24,083,000, an increase from HKD 18,228,000 in 2024, due to improved trade receivables collection[51] Expenses and Cost Control - Sales and distribution expenses for the year ended March 31, 2025, were approximately HKD 32,041,000, a decrease of about 10.39% compared to HKD 35,758,000 in 2024 due to reduced marketing and logistics costs[44] - Administrative expenses for the year ended March 31, 2025, were approximately HKD 23,745,000, a decrease of about 20.29% from HKD 29,789,000 in 2024, primarily due to lower general office expenses[45] - Financial expenses for the year ended March 31, 2025, were approximately HKD 1,403,000, down about 18% from HKD 1,711,000 in 2024, attributed to reduced interest payments on borrowings[47] - The company implemented cost control measures, which contributed to a reduction in losses in the hemodialysis treatment segment compared to the previous year[41] Corporate Governance - The company has adopted the corporate governance code as its own, with the exception of the separation of roles between the Chairman and the CEO as per code provision C.2.1[67] - As of March 31, 2025, the company will not have a Chairman position, and the current board members will share the responsibilities of the Chairman[68] - Following the resignation of an independent non-executive director on April 30, 2024, the company will strive to fill the vacancy within three months to comply with listing rules[69] - The board currently consists of three independent non-executive directors, with at least one possessing appropriate professional qualifications or expertise in accounting or related financial management[70] - The audit committee held three meetings during the year ending March 31, 2025, to review and discuss the company's financial statements[73] - The remuneration committee has held three meetings during the year ending March 31, 2025, to review the remuneration of executive directors and senior management[78] - The nomination and corporate governance committee is currently chaired by an independent non-executive director and has been established to comply with relevant listing rules[79] - The audit committee is responsible for overseeing the independence and objectivity of external auditors and the effectiveness of audit procedures[74] - The company has adopted the standard code for securities transactions by directors since its listing date on October 11, 2013[71] - The company has received approval to extend the timeline for filling the vacancy of independent non-executive director until September 30, 2024[69] - The Nomination and Corporate Governance Committee held two meetings during the fiscal year ending March 31, 2025[82] Future Outlook - The company expects that the application of new Hong Kong Financial Reporting Standards will not have a significant impact on the consolidated financial statements for the foreseeable future[11] - The company has not early adopted any new accounting standards that have been issued but are not yet effective[10] - The company will hold its Annual General Meeting on September 5, 2025, with a suspension of share transfer registration from September 2 to September 5, 2025[84] - The company expresses gratitude to the management team and employees for their efforts in achieving stable development[85] - The board consists of one executive director, one non-executive director, and three independent non-executive directors as of June 20, 2025[87]

Financial Performance - Revenue for the period was approximately HKD 83,695,000, a decrease of about 10.36% compared to HKD 93,373,000 in the same period last year, primarily due to a decline in revenue from the hemodialysis business[5] - The profit attributable to the owners of the company for the period was approximately HKD 1,256,000, compared to a loss of HKD 3,050,000 in the previous year[5] - Basic and diluted earnings per share for the period were approximately HKD 0.22, compared to a loss of HKD 0.54 in the previous year[9] - The group reported a gross profit of HKD 26,433,000, slightly down from HKD 26,669,000 in the same period last year[7] - The total comprehensive income for the period was HKD 2,791,000, compared to a loss of HKD 7,418,000 in the previous year[9] - The group incurred a net loss of HKD 3,033,000 for the period, compared to a loss of HKD 3,050,000 in the same period last year[48] Cash and Liquidity - Total cash and cash equivalents as of September 30, 2024, were approximately HKD 32,062,000, an increase from HKD 18,228,000 as of March 31, 2024[5] - The net cash generated from operating activities was HKD 11,159,000, an increase from HKD 10,056,000 year-over-year[23] - The net increase in cash and cash equivalents for the period was HKD 12,815,000, compared to HKD 11,186,000 in the prior year[23] - The group's total cash and cash equivalents as of September 30, 2024, amounted to approximately HKD 32,062,000, an increase from approximately HKD 18,228,000 as of March 31, 2024, mainly due to improved payment terms for trade receivables[84] Assets and Liabilities - Total assets amounted to HKD 121,187,000 as of September 30, 2024[10] - Non-current assets as of September 30, 2024, were approximately HKD 19,778,000, down from HKD 22,295,000 as of March 31, 2024[10] - The total assets less current liabilities amounted to HKD 89,338,000, up from HKD 86,740,000 as of March 31, 2024[12] - The company’s total equity and liabilities reached HKD 121,187,000, compared to HKD 117,101,000 in the previous period[12] - The company’s current liabilities totaled HKD 31,849,000, slightly up from HKD 30,361,000 as of March 31, 2024[12] - The group’s total liabilities as of September 30, 2024, were HKD 42,466,000, with HKD 8,156,000 in pharmaceutical wholesale and distribution and HKD 18,430,000 in hemodialysis treatment and consulting services[43] Revenue Breakdown - For the six months ended September 30, 2024, the company reported revenue of HKD 27,232,000 from external customers, compared to HKD 56,463,000 in the previous period[32] - The group reported total revenue of HKD 93,373,000 for the six months ended September 30, 2023, with HKD 25,139,000 from pharmaceutical wholesale and distribution and HKD 68,234,000 from hemodialysis treatment and consulting services[40] - Revenue from the wholesale business was approximately HKD 27,232,000, an increase of about 8.33% from HKD 25,139,000 in the previous year[65] - Revenue from the hemodialysis business was approximately HKD 56,463,000, a decrease of about 17.25% from HKD 68,234,000 in the previous year[66] Expenses and Cost Management - The group experienced a decrease in sales and distribution expenses, which were HKD 15,075,000 compared to HKD 19,791,000 in the previous year[7] - Selling and distribution expenses decreased by approximately 23.83% to HKD 15,075,000 from HKD 19,791,000 in the previous year[76] - Administrative expenses decreased by approximately 23.79% to HKD 9,056,000 from HKD 11,883,000 in the previous year[77] - The group’s employee costs, including director remuneration, amounted to HKD 13,360,000 for the period, down from HKD 14,477,000 in the previous year[45] Corporate Governance and Shareholder Information - The company has maintained high standards of corporate governance and has complied with the corporate governance code during the reporting period[117] - The Nomination and Corporate Governance Committee is responsible for reviewing the board's structure and recommending changes as necessary[121] - The Remuneration Committee determines the specific remuneration of executive directors, considering factors such as comparable company salaries and performance-linked compensation[119] - The company has not established a chairman position since the resignation of the previous chairman in 2014, with the current board members sharing the responsibilities[117] Future Outlook and Strategic Focus - The group plans to focus resources on developing hemodialysis treatment and consulting services, seeking organic growth and acquisitions[68] - The company has not provided specific future guidance or performance outlook in the recent earnings call[109] Stock Options and Shareholder Structure - The company granted a total of 80,793,054 stock options under the 2013 stock option plan, which remain outstanding or unexercised as of September 30, 2024[108] - The stock options granted to directors and employees include 11,689,222 options for employees, with an exercise price ranging from HKD 0.094 to HKD 0.668[108] - As of September 30, 2024, the company has a total of 156,862,198 shares held by its major shareholder, representing approximately 28.00% of the total issued shares[105] Compliance and Audit - The Audit Committee has reviewed the unaudited condensed consolidated results for the period and confirmed compliance with applicable accounting standards and regulations[124] - The company has adopted a code of conduct for directors' securities transactions, ensuring compliance with the standard code throughout the period ending September 30, 2024[116]

Financial Performance - The group's revenue for the six months ended September 30, 2024, was approximately HKD 83,695,000, a decrease of about 10.36% compared to HKD 93,373,000 for the same period in 2023, primarily due to a decline in revenue from the hemodialysis business[3]. - The profit attributable to the owners of the company for the period was approximately HKD 1,256,000, a significant improvement from a loss of HKD 3,050,000 in the same period last year[3]. - The basic and diluted earnings per share for the period were approximately HKD 0.22, compared to a loss of HKD 0.54 per share in the previous year[3]. - The group reported a gross profit of HKD 26,433,000 for the period, slightly down from HKD 26,669,000 in the previous year[5]. - Operating profit for the period was HKD 2,316,000, compared to an operating loss of HKD 1,994,000 in the same period last year[5]. - The company recorded a total comprehensive income of HKD 2,791,000 for the period, compared to a total comprehensive loss of HKD 7,418,000 in the previous year[5]. - The total comprehensive income for the period ended September 30, 2023, was HKD 2,726,000, compared to HKD 2,791,000 for the same period in 2024[37]. - The company recorded a loss of HKD 3,050,000 for the period, with total comprehensive expenses amounting to HKD 7,419,000[19]. Cash and Liquidity - Total cash and cash equivalents as of September 30, 2024, were approximately HKD 32,062,000, up from HKD 18,228,000 as of March 31, 2024[3]. - The company's cash and cash equivalents increased to HKD 32,062,000 as of September 30, 2023, up from HKD 15,765,000 a year earlier[37]. - The net cash generated from operating activities for the six months ended September 30, 2023, was HKD 10,056,000, compared to HKD 11,159,000 for the same period in 2024[30]. - The company reported a net cash inflow from financing activities of HKD 1,384,000 for the six months ended September 30, 2023, which increased to HKD 1,630,000 in 2024[33]. - The foreign exchange rate changes had a positive impact of HKD 1,019,000 on cash and cash equivalents during the period[36]. Assets and Liabilities - The group's total assets as of September 30, 2024, amounted to HKD 121,187,000, an increase from HKD 117,101,000 as of March 31, 2024[15]. - The total liabilities as of September 30, 2024, were HKD 42,466,000, with classified liabilities of HKD 26,586,000[70]. - Trade receivables as of September 30, 2024, totaled HKD 34,534,000, compared to HKD 37,907,000 as of March 31, 2024[82]. - Trade payables as of September 30, 2024, amounted to HKD 16,887,000, a slight decrease from HKD 17,742,000 as of March 31, 2024[84]. Equity and Shareholder Information - The total equity attributable to the owners of the company increased to HKD 76,949,000 from HKD 73,488,000 as of March 31, 2024[15]. - As of September 30, 2024, Mr. Wang holds a total equity of 168,755,611 shares, representing approximately 30.12% of the issued shares[133]. - Wei Yang Investment Development Limited holds 156,862,198 shares, accounting for approximately 28.00% of the total issued shares[138]. - The total equity held by major shareholders, including Wei Yang and Expert Wealth Investments Limited, is 156,862,198 shares, representing 28.00% of the issued shares[138]. - The shares held by Wei Yang are pledged to Hong Kong Financial Limited, which is fully owned by Expert Wealth Investments Limited[141]. Operational Segments - The company operates primarily in two segments: pharmaceutical wholesale and distribution, and dialysis treatment and consulting services[50]. - Revenue from external customers for the six months ended September 30, 2024, was HKD 83,695,000, with HKD 27,232,000 from pharmaceutical wholesale and distribution, and HKD 56,463,000 from dialysis treatment and consulting services[52]. - The wholesale business generated revenue of approximately HKD 27,232,000, an increase of about 8.33% compared to HKD 25,139,000 in the previous year, with a profit of approximately HKD 225,000[98]. - The dialysis treatment and consultation services business reported revenue of approximately HKD 56,463,000, a decrease of about 17.25% from HKD 68,234,000 in the previous year, with a profit of approximately HKD 7,080,000[99]. - The company plans to focus resources on developing dialysis treatment and consultation services, seeking organic growth and acquisitions to expand operations[101]. Corporate Governance - The company has maintained a high level of corporate governance and has fully complied with the corporate governance code during the reporting period[156]. - The remuneration committee, established on September 24, 2013, includes one executive director and three independent non-executive directors, with the chairman being Dr. Liu Yongping[158]. - The audit committee has reviewed the unaudited consolidated results for the period and confirmed that they are prepared in accordance with applicable accounting standards and regulations[162]. - The company has not established a chairman position since the resignation of the previous chairman in 2014, relying on existing board members to share the responsibilities[156]. - The company will continue to review its corporate governance framework to ensure its effectiveness[156]. Expenses and Costs - Selling and distribution expenses decreased by approximately HKD 4,716,000 or 23.83%, totaling about HKD 15,075,000 for the period[109]. - Administrative expenses were approximately HKD 9,056,000, a reduction of about HKD 2,827,000 or 23.79% compared to the same period in 2023[110]. - The company incurred finance costs of HKD 738,000 during the period, compared to HKD 893,000 in the previous year[72]. - The income tax expense for the period was HKD 256,000, an increase from HKD 146,000 in 2023[74]. Employee Information - The total number of full-time employees decreased to 155 from 193, with total employee costs amounting to approximately HKD 13,360,000[128]. - The total remuneration for key management personnel for the six months ended September 30, 2024, was HKD 1,286,000, down from HKD 1,586,000 in the previous year[94]. Stock Options and Securities - The total number of stock options granted to directors is 10,414,670, while the total for employees is 76,059,222, resulting in a combined total of 86,473,892 options[145]. - As of September 30, 2024, a total of 80,793,054 stock options have been granted under the 2013 stock option plan, with 9,733,832 options remaining outstanding[145]. - The company has the right to grant up to 56,022,213 stock options under the 2023 stock option plan[151]. - No stock options have been granted under the 2023 stock option plan as of the reporting period[151]. - The company did not purchase, sell, or redeem any of its listed securities during the period ending September 30, 2024[152].

Financial Performance - Total revenue for the fiscal year ending March 31, 2024, was approximately HKD 181,092,000, an increase of about 4.25% compared to HKD 173,702,000 in the previous year[2]. - Gross profit decreased to approximately HKD 54,740,000, down about 3.86% from HKD 56,936,000 in the previous year[2]. - Operating loss for the year was approximately HKD 39,438,000, compared to an operating profit of HKD 4,473,000 in the previous year[2]. - Loss attributable to owners of the company was approximately HKD 39,977,000, compared to a profit of HKD 1,820,000 in the previous year[2]. - Basic and diluted loss per share was approximately HKD 7.14, compared to earnings of HKD 0.32 per share in the previous year[4]. - The company reported a net loss of HKD 40,295,000 for the year, compared to a profit of HKD 1,938,000 in the previous year[4]. - The company experienced an operating loss of HKD 39,438,000 for the fiscal year ending March 31, 2024, compared to an operating loss of HKD 30,890,000 in the previous year[19][21]. - The company recorded a net expected credit loss provision of HKD 4,595,000, compared to a reversal of HKD 7,499,000 in the previous year[31]. - The company recorded a loss attributable to shareholders of approximately HKD 39,977,000 for the year, compared to a profit of HKD 1,820,000 in 2023[58]. Revenue Segments - The blood dialysis service segment generated revenue of HKD 121,424,000, while the pharmaceutical wholesale and distribution segment generated revenue of HKD 52,278,000 for the fiscal year ending March 31, 2024[21]. - Revenue from blood dialysis treatment and consulting services increased by 6.5% to HKD 129,556,000 from HKD 121,424,000[32]. - Revenue from the pharmaceutical wholesale and distribution business was approximately HKD 51,536,000, a decrease of about 1.42% from HKD 52,278,000 in 2023[49]. - Revenue from the hemodialysis treatment and consulting services business was approximately HKD 129,556,000, an increase of 6.7% from HKD 121,424,000 in 2023[50]. Assets and Liabilities - Total assets as of March 31, 2024, amounted to HKD 117,101,000, a decrease from HKD 173,448,000 as of March 31, 2023[23]. - Total liabilities as of March 31, 2024, were HKD 41,906,000, down from HKD 53,221,000 in the previous year[23]. - Non-current assets decreased to HKD 58,709,000 from HKD 96,579,000 in the previous year[6]. - Total equity attributable to owners of the company decreased to HKD 73,488,000 from HKD 118,197,000 in the previous year[7]. Cash and Dividends - Total cash and cash equivalents as of March 31, 2024, were approximately HKD 18,228,000, an increase from HKD 9,876,000 in the previous year[2]. - The company did not recommend a final dividend for the year ending March 31, 2024, consistent with the previous year[2]. - The company did not declare any dividends for the year ended March 31, 2024, consistent with 2023[37]. Corporate Governance - The company is committed to maintaining high standards of corporate governance and compliance with the Hong Kong Stock Exchange's listing rules[79]. - The company aims to enhance long-term value for shareholders and maintain high standards of corporate governance, with ongoing reviews of board diversity policies[93][100]. - The board consists of one executive director and three non-executive directors, ensuring a balance of experience and skills[102]. - The audit committee held three meetings during the fiscal year ending March 31, 2024, and reviewed the group's financial performance, ensuring compliance with applicable accounting standards and adequate disclosures[88]. - The remuneration committee also held three meetings in the fiscal year, focusing on the compensation policies for all directors and senior management, ensuring transparency and fairness in remuneration practices[91]. - The nomination and corporate governance committee conducted two meetings during the fiscal year, reviewing the board's structure and diversity, and plans to nominate at least one female member by the end of 2024[95][94]. Future Outlook - The company has applied new accounting policies for lease transactions occurring on or after April 1, 2022, which may impact future financial statements[17][16]. - The company faced a goodwill impairment loss of approximately HKD 22,310,000, impacting future profitability expectations[60]. - The company plans to fill the vacancy of independent non-executive director within three months following the resignation of a director on April 30, 2024[82]. - The company is committed to creating long-term value for shareholders through continuous efforts and support from stakeholders[100].

Financial Performance - The company's revenue for the six months ended September 30, 2023, was approximately HKD 93,373,000, an increase of about 3.58% compared to HKD 90,146,000 for the same period in 2022, driven by growth in the hemodialysis business[6]. - The operating loss attributable to the company's owners for the period was approximately HKD 3,050,000, compared to a loss of HKD 2,506,000 in 2022[6]. - Basic and diluted loss per share was approximately HKD 0.54, compared to HKD 0.45 in 2022[8]. - The total comprehensive loss for the period was approximately HKD 7,418,000, compared to HKD 13,425,000 in 2022[8]. - The company reported a loss of HKD (3,050,000) for the period ended April 1, 2023, compared to a loss of HKD (2,506,000) for the previous period[12]. - The group recorded a loss attributable to the owners of the company of approximately HKD 3,050,000 for the period, compared to a loss of approximately HKD 2,506,000 in the same period in 2022[71]. Cash and Liquidity - Total cash and cash equivalents as of September 30, 2023, were approximately HKD 15,765,000, up from HKD 9,876,000 as of March 31, 2023[6]. - The net cash generated from operating activities for the six months ended September 30, 2023, was HKD 10,056,000, a decrease of 27.5% compared to HKD 13,905,000 in the same period of 2022[21]. - The net cash used in investing activities for the six months ended September 30, 2023, was HKD (254,000), an improvement from HKD (442,000) in the previous year[21]. - The net cash generated from financing activities for the six months ended September 30, 2023, was HKD 1,384,000, down from HKD 4,079,000 in the same period of 2022[21]. - The cash and cash equivalents increased to HKD 15,765,000 as of September 30, 2023, compared to HKD 13,204,000 at the same time last year[21]. - The current ratio as of September 30, 2023, was approximately 1.72, down from approximately 2.02 as of March 31, 2023, indicating a decrease in liquidity[75]. Assets and Liabilities - The company's total assets as of September 30, 2023, were approximately HKD 175,272,000, compared to HKD 173,448,000 as of March 31, 2023[10]. - Current liabilities increased to approximately HKD 49,143,000 as of September 30, 2023, from HKD 35,236,000 as of March 31, 2023[11]. - Non-current assets decreased to approximately HKD 90,747,000 as of September 30, 2023, from HKD 96,579,000 as of March 31, 2023[10]. - The company's total liabilities as of September 30, 2023, were not explicitly stated but can be inferred from the equity and cash flow data presented[12]. - Total liabilities as of September 30, 2023, were HKD 62,287,000, with HKD 53,905,000 classified under pharmaceutical wholesale and dialysis services[37]. Revenue Breakdown - Total revenue for the six months ended September 30, 2023, was HKD 93,373,000, with HKD 25,139,000 from pharmaceutical wholesale and distribution, and HKD 68,234,000 from dialysis treatment and consulting services[32]. - Revenue from the wholesale business was approximately HKD 25,139,000, a decrease of about 8.78% compared to HKD 27,560,000 in 2022[55]. - Revenue from the blood dialysis business increased to approximately HKD 68,234,000, representing a growth of about 9.02% from HKD 62,586,000 in 2022[56]. - The company recorded a profit of approximately HKD 2,473,000 from the blood dialysis business, up from HKD 2,089,000 in 2022[56]. - Other income and revenue for the period was approximately HKD 3,011,000, an increase of about HKD 2,752,000 compared to the same period in 2022, mainly from the sale of a self-operated hemodialysis treatment center in Guangdong, China[65]. Expenses - Selling and distribution expenses were approximately HKD 19,791,000, an increase of about HKD 1,792,000 or approximately 9.96% compared to the same period in 2022, mainly due to increased marketing and logistics costs[66]. - Administrative expenses were approximately HKD 11,883,000, an increase of about HKD 1,733,000 or approximately 17.07% compared to the same period in 2022, primarily due to increases in depreciation, travel, and general office expenses[67]. - The company incurred financial expenses of HKD 893,000 for the six months ended September 30, 2023, down from HKD 938,000 in the same period of 2022[40]. - Depreciation of property, plant, and equipment for the period was HKD 4,368,000, compared to HKD 2,761,000 in the previous year[39]. Shareholder Information - As of September 30, 2023, Mr. Wang holds a total equity interest of 168,755,611 shares, representing approximately 30.12% of the issued shares[85]. - The company has a total of 156,862,198 shares held by Wei Yang Investment Development Limited, which accounts for about 28.00% of the issued shares[89]. - The total equity interest of major shareholders, including Expert Wealth Investments Limited and Hong Kong Financial Limited, is also 156,862,198 shares, representing approximately 28.00%[89]. - The shares held by Wei Yang are pledged to Hong Kong Financial Limited, which is wholly owned by Expert Wealth Investments Limited[89]. Corporate Governance - The company has adopted a code of conduct for directors regarding securities trading, which complies with the standard code[97]. - The company has maintained a high level of corporate governance and has fully complied with the corporate governance code during the reporting period[98]. - The company has not established a chairman position since the resignation of the previous chairman in 2014, and the board believes current members can share the responsibilities effectively[98]. - The audit committee has reviewed the group's unaudited condensed consolidated results for the period and believes they have been prepared in accordance with applicable accounting standards[105]. - The interim report has been published on both the Hong Kong Stock Exchange website and the company's website[107].

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 分內容而產生或因倚賴該等內容而引致之任何損失承擔任何責任。 WANJIA GROUP HOLDINGS LIMITED 萬 嘉 集 團 控 股 有 限 公司 （於開曼群島註冊成立之有限公司） 401) （股份代號： 截至二零二三年九月三十日止六個月之 中期業績公佈 萬嘉集團控股有限公司（「本公司」）董事會（「董事會」，及董事會成員，「董事」）欣然 公佈本公司及其附屬公司（統稱「本集團」）截至二零二三年九月三十日止六個月（「本 期間」）之未經審核簡明綜合中期業績，連同二零二二年同期之未經審核比較數字。 本集團之本期間中期業績乃未經審核，惟已獲本公司審核委員會（「審核委員會」）審 閱。 財務摘要 • 93,373,000 90,146,000 本期間收益約為 港元（二零二二年：約 港元），較二零 3.58% ...

Financial Performance - The total revenue for the Group for the year was approximately HK$173.702 million, representing an increase of approximately HK$18.879 million compared to 2022[13]. - The gross profit was approximately HK$56.936 million, an increase of approximately HK$2.702 million compared to 2022[13]. - The profit for the year attributable to the owners of the Company was approximately HK$1.820 million, due to the improvement in the hemodialysis treatment and consultancy service business segment in the PRC[13]. - Total revenue for the financial year ended 31 March 2023 was approximately HK$173.702 million, representing an increase of approximately 12.19% compared to HK$154.823 million in 2022[27]. - Gross profit for the same period was approximately HK$56.936 million, an increase of approximately 4.98% from HK$54.234 million in 2022[27]. - Profit for the year attributable to owners of the Company was approximately HK$1.820 million, a significant recovery from a loss of approximately HK$50.999 million in 2022[27]. - Revenue from the hemodialysis treatment and consultancy service business was approximately HK$121.424 million, representing an increase of 17.16% compared to 2022[31]. - Revenue from the pharmaceutical wholesale and distribution business was approximately HK$52.278 million, a slight increase of approximately 2.14% compared to HK$51.183 million in 2022[32]. Business Strategy and Development - The Group will focus on developing the hemodialysis treatment and consultancy service business through organic growth and acquisitions[16]. - The establishment of new self-operated hemodialysis treatment centres is planned to expand operating scale and market penetration[17]. - The Group believes that the demand for hemodialysis treatment services in the PRC market is still far from being met, indicating significant potential for development[18]. - The Group aims to expand its business scale by studying market potential in other cities and regions in the PRC[103]. - The Group is focusing on establishing new self-operated hemodialysis treatment centers and providing consulting services to hospitals[106]. Financial Position and Ratios - The Group's total cash and cash equivalents as of 31 March 2023 were approximately HK$9.876 million, up from approximately HK$5.768 million in 2022[27]. - The current ratio improved to approximately 2.02 as of 31 March 2023, compared to approximately 1.79 in 2022[65]. - The gearing ratio decreased to approximately 0.13 as of 31 March 2023, down from approximately 0.15 in 2022[66]. - The Group recorded a reversal of allowance for expected credit losses on trade and other receivables of approximately HK$7.499 million for the year ended 31 March 2023[68]. Employee and Workforce Information - As of March 31, 2023, the Group had 202 full-time employees, an increase from 184 in 2022[88]. - Staff costs for the year ended March 31, 2023, amounted to approximately HK$20.221 million, up from approximately HK$19.247 million in 2022, reflecting a year-on-year increase of about 5.06%[89]. - The gender distribution of employees shows 52 males and 150 females, indicating a higher female representation[199]. - The age group distribution reveals 97 employees are below 30 years old, while 5 employees are above 60 years old, reflecting a younger workforce[199]. - The Group's workforce is primarily located in Mainland China, with 192 employees, while 10 are based in Hong Kong[199]. Governance and Compliance - The Group's compliance team is responsible for interpreting and promoting external regulatory requirements to mitigate market risks[79]. - The Group maintains a zero-tolerance approach towards bribery, extortion, fraud, and money laundering[136]. - The Group's governance structure regularly reviews and monitors corporate management policies and practices[136]. - The Board is responsible for overseeing the Group's ESG risk management and setting related targets[129]. - The Group provided anti-corruption training to directors and staff during the Reporting Period to enhance integrity awareness[140]. Environmental, Social, and Governance (ESG) Initiatives - The Group collaborated with a sustainability consultant to identify environmental, social, and governance risks, focusing on climate change and product safety[104]. - The Group is committed to integrating ESG concepts into business development and has identified key sustainability issues such as climate change and product safety[106]. - The Group identified 8 material ESG issues during the Reporting Period, including Wastewater Management, Combatting Climate Change, and Anti-Corruption[158]. - The Group's environmental and social KPIs are disclosed in compliance with the "Comply or Explain" provisions of the Listing Rules[114]. - The Group's whistleblowing policy allows employees to report suspected violations to management[139]. Customer Satisfaction and Quality Control - The Group received no complaints related to products and services during the reporting period, indicating high customer satisfaction[188]. - The Group has established a customer complaint management system to continually improve service quality[187]. - The Group emphasizes drug safety and effectiveness, implementing effective quality control measures throughout procurement, storage, sales, and transportation processes[163]. - The Group's Quality Management Department is responsible for ensuring consistent quality throughout the supply chain and conducts regular internal reviews and risk assessments[179]. - No sold or shipped products were recalled for safety and health reasons during the Reporting Period[180].

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的內容概不負責， 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 分內容而產生或因倚賴該等內容而引致的任何損失承擔任何責任。 WANJIA GROUP HOLDINGS LIMITED 萬 嘉 集 團 控 股 有 限 公司 （於開曼群島註冊成立之有限公司） 401) （股份代號： 截至二零二三年三月三十一日止年度之 全年業績公佈 財務摘要 本集團截至二零二三年三月三十一日止財政年度之業績概要如下： • 173,702,000 154,823,000 總收益約為 港元（二零二二年：約 港元），較二零二二 12.19% 年增加約 。 • 56,936,000 54,234,000 毛利約為 港元（二零二二年：約 港元），較二零二二年增 4.98% 加約 。 • 4,473,000 47,383,000 營運業務溢利約為 港元（二零二二年：營運業務虧損約 港 元）。 ...