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，概不對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。 DOMAINE POWER HOLDINGS LIMITED 域 能 控 股 有 限 公 司 （ 於開曼群島註冊成立之有限公司） （股份代號：442） 截至2025年3月31日止年度的全年業績公佈 . 截至2025年3月31日止年度，收益約為185.5百萬港元，較截至2024年3月31日止年度 減少約18.2%。 . 截至2025年3月31日止年度，毛利約為1.9百萬港元，較截至2024年3月31日止年度減 少約1.1百萬港元或36.9%。 . 毛 利 率 由 截 至 2024 年 3 月 31 日 止 年 度 約 1.3% 下 降 至 截 至 2025 年 3 月 3 1 日 止 年 度 約 1.0%。 . 截至2025年3月31日止年度，本公司擁有人應佔虧損約為8.3百萬港元，較截至2024年 3 月 31 日 止 年 度 本 公 司 擁 有 人 應 佔 虧 損 約 17.7 百 萬 港 元 減 少 ...

Financial Performance - The revenue of Domaine Power Holdings Limited for the six months ended 30 September 2024 was approximately HK$87.0 million, representing a decrease of approximately 33.3% compared to HK$130.0 million for the same period in 2023[24]. - Gross profit for the same period was approximately HK$1.0 million, a decrease of approximately 40.8% from HK$1.7 million in the prior year[24]. - The consolidated loss attributable to equity holders was approximately HK$3.1 million, a decrease of approximately 65.8% from HK$9.1 million in the corresponding period of 2023[25]. - Basic and diluted losses per share were approximately HK$0.02 for the six months ended 30 September 2024, compared to HK$0.05 for the same period in 2023[25]. - The Group's revenue for the period was approximately HK$87.0 million, representing a decrease of approximately HK$43.4 million or 33.3% compared to the same period in 2023[71]. - The Group's gross profit for the period was approximately HK$1.0 million, a decrease of approximately HK$0.6 million or 40.8% compared to the same period in 2023, with a gross profit margin of approximately 1.1%[72]. - The Group recorded a consolidated loss attributable to equity holders of approximately HK$3.1 million, compared to a loss of approximately HK$9.1 million for the same period in 2023, a decrease mainly due to a gain on changes in fair value of listed equity securities investment increasing by approximately HK$4.8 million or 538%[79]. - The total comprehensive loss for the period was HK$2,994,000, compared to HK$10,318,000 in the same period last year, indicating a positive trend[182]. Market Focus and Strategy - The Group is focusing on the fine artistic jewellery market and has allocated more resources to capture high-net-worth customers[32]. - The management is committed to developing a fine artistic jewellery and service platform business, which is asset-light[32]. - The Group's customers primarily include wholesalers, retailers, and high-net-worth individuals, with a recent focus on gold jewellery products due to changing market demands[32]. - The global economic challenges, including inflation and geopolitical tensions, have impacted the Group, leading to a shift in focus towards gold jewellery products[32]. - The Group is focusing on fine artistic jewellery as a key business area and is committed to expanding in this market[38]. - The Group has established good relationships with international and well-known auction houses in Hong Kong to enhance performance in fine artistic jewellery sales[48]. - The increasing proportion of gold jewellery in the sales mix is putting downward pressure on gross profit margin[45]. - The Group plans to leverage online platforms and social media for brand promotion and digital marketing to increase visibility and influence[37]. - The Group aims to develop service platforms using new technologies like Augmented Reality (AR) and blockchain to enhance service offerings and profitability[48]. - The Group's strategy includes optimizing corporate strategy and inviting experienced professionals from the jewellery industry to enhance competitiveness[48]. - The Group is focusing on expanding online sales channels to provide convenient shopping and customization experiences for customers[49]. Financial Management and Position - Administrative expenses for the same period were approximately HK$7.8 million, which is about 17.9% lower than the corresponding period last year[43]. - Selling expenses decreased by approximately 45.8% to approximately HK$0.7 million compared to the same period last year[43]. - As of 30 September 2024, the Group's current assets were approximately HK$55.0 million, down from approximately HK$62.9 million as of 31 March 2024[82]. - Cash and bank balances decreased to approximately HK$25.7 million from approximately HK$36.4 million as of 31 March 2024[82]. - The current liabilities amounted to approximately HK$7.1 million, a decrease from approximately HK$8.4 million as of 31 March 2024[82]. - The current ratio improved to approximately 7.8 as of 30 September 2024, compared to approximately 7.5 as of 31 March 2024[82]. - The gearing ratio was not applicable as cash and bank balances exceeded obligations under finance lease as of 30 September 2024[83]. - The Group maintained a healthy liquidity position and adopted prudent financial management policies throughout the period[83]. - There were no capital commitments as of 30 September 2024, consistent with the position as of 31 March 2024[91]. - The Group had 10 employees as of 30 September 2024, unchanged from 31 March 2024[96]. Share Scheme and Corporate Governance - The 2023 Share Scheme was adopted on 14 September 2023, replacing the 2015 Share Option Scheme[101]. - A total of 100,000 new shares were issued under the 2023 Share Scheme during the reporting period[109]. - As of September 30, 2024, there are 17,160,000 new shares available for issue under the Scheme Mandate, representing approximately 9.94% of the total issued share capital[109]. - The maximum number of shares that may be issued under the 2023 Share Scheme is initially set at 10% of the shares in issue as of the adoption date, totaling 17,260,000 shares[105]. - The 2015 Share Option Scheme has been terminated following the adoption of the 2023 Share Scheme[105]. - The company has appointed Tricor Services Limited to manage and execute the 2023 Share Scheme[108]. - The total number of shares that may be issued under all awards granted under the 2023 Share Scheme is subject to refreshment in accordance with the scheme rules and Listing Rules[105]. - The company aims to ensure compliance with the revised Listing Rules effective from January 1, 2023, through the new share incentive plan[105]. - The Group complied with the Corporate Governance Code during the six months ended 30 September 2024, ensuring adherence to best practices[174]. - The appointment of Mr. Ning Rui as a non-executive Director commenced on 1 September 2024, suggesting a shift in the Board's composition[169]. Investment and Asset Management - The Group expects to recognize an unaudited gain of approximately HK$6,906,087 from the disposal, subject to final audit[62]. - The Group disposed of 69,202,000 shares of Lisi Group, representing approximately 0.86% of the total shares, for a total consideration of approximately HK$11,958,088[53]. - The average selling price for the disposed shares of Lisi Group was approximately HK$0.1727[53]. - The Group's financial strategy includes maintaining a diversified portfolio of investments to enhance overall asset value[123]. - The Group has not engaged in any arrangements that allow Directors to acquire benefits through the acquisition of shares or debentures of the Company[119]. - The total amount of financial assets at fair value through profit or loss reflects the Group's strategic investment approach[123]. - As of September 30, 2024, the Group held financial assets at fair value through profit or loss amounting to approximately HK$30,373,000, representing about 34.6% of its total assets[123]. - The financial assets include a life insurance policy valued at approximately HK$19,212,000, which accounts for approximately 21.9% of total assets, and Hong Kong listed equity securities valued at approximately HK$11,161,000, representing approximately 12.7% of total assets[123]. - The Group is actively seeking new investment opportunities both locally and abroad to enhance future growth prospects[147]. - The Group has no definite plans for material investments or acquisitions of capital assets as of 30 September 2024[149].

Financial Performance - The company reported revenue of approximately HKD 87.0 million for the six months ended September 30, 2024, a decrease of about 33.3% compared to HKD 130.4 million for the same period in 2023[1]. - Gross profit for the same period was approximately HKD 1.0 million, down approximately 40.8% from HKD 1.6 million year-on-year[1]. - The gross margin decreased to approximately 1.1% from 1.2% in the previous year[1]. - The company recorded a loss attributable to equity holders of approximately HKD 3.1 million, a reduction of about 65.8% compared to HKD 9.0 million in the prior period[1]. - Basic and diluted loss per share was approximately HKD 0.02, a decrease of about 60% from HKD 0.05 in the previous year[2]. - Operating loss for the period was approximately HKD 7.4 million, compared to HKD 8.9 million in the same period last year[6]. - Total comprehensive loss for the period was approximately HKD 2.99 million, down from HKD 10.32 million in the prior year[9]. - The group reported a pre-tax loss of HKD 3,127,000 for the six months ended September 30, 2024, compared to a loss of HKD 9,143,000 for the same period in 2023, indicating an improvement of 65.8%[51]. - The group reported a net loss of HKD 3,127,000 for the six months ended September 30, 2024, with a weighted average of 172,700,000 shares outstanding[52]. Dividend and Share Capital - The board of directors did not recommend the payment of an interim dividend for the six months ended September 30, 2024[3]. - The group did not recommend any interim dividend for the period, consistent with the previous year[50]. - The total issued and paid-up share capital remained stable at HKD 863,000 as of September 30, 2024, unchanged from March 31, 2024[74]. Assets and Liabilities - The company's net assets amounted to HKD 83.3 million as of September 30, 2024[15]. - Non-current assets in mainland China amounted to HKD 1,035,621,000 as of September 30, 2024, down from HKD 2,261,257,000 as of March 31, 2024[38]. - The total liabilities as of September 30, 2024, were HKD 6,396,000, down from HKD 7,483,000 as of March 31, 2024, showing a decrease of 14.5%[73]. - The group’s cash and cash equivalents were reported at HKD 2,224,000 as of September 30, 2024, compared to HKD 2,495,000 as of March 31, 2024, indicating a decline of 10.9%[71]. - As of September 30, 2024, the company's current assets were approximately HKD 55.0 million, including cash and bank balances of about HKD 25.7 million[110]. - The current ratio as of September 30, 2024, was approximately 7.8, indicating a strong liquidity position[110]. Revenue Sources - Revenue from external customers for the six months ended September 30, 2024, was HKD 86,984,000, a decrease of 33.3% compared to HKD 130,444,000 for the same period in 2023[36]. - Sales of gold jewelry products generated HKD 81,288,000, up from HKD 76,641,000 in the previous year, reflecting a growth of 8.6%[43]. - For the six months ended September 30, 2024, the group generated revenue of approximately HKD 87.0 million from the mainland China market[90]. Expenses and Cost Management - The group incurred a cost of goods sold of HKD 85,723,000 for the six months ended September 30, 2024, down from HKD 129,358,000 in 2023, representing a reduction of 33.7%[46]. - Administrative expenses for the six months ended September 30, 2024, were approximately HKD 7.8 million, a decrease of about 17.9% compared to the same period last year[90]. - Sales expenses decreased by approximately 45.8% to about HKD 0.7 million compared to the same period last year[90]. - The financial cost for the six months ended September 30, 2024, was HKD 19,000, a decrease of 34.5% from HKD 29,000 in the same period of 2023[45]. Investments and Financial Assets - As of September 30, 2024, the fair value of Hong Kong listed equity securities was HKD 11,161,000, compared to HKD 7,275,000 as of March 31, 2024, representing an increase of 53.5%[56]. - The fair value of life insurance policies increased to HKD 19,212,000 as of September 30, 2024, from HKD 18,786,000 as of March 31, 2024, reflecting a growth of 2.3%[61]. - The group holds financial assets measured at fair value through profit or loss amounting to approximately HKD 30,373,000, representing about 34.6% of total assets[124]. - The financial assets include life insurance policies valued at approximately HKD 19,212,000, accounting for about 21.9% of total assets, and listed equity securities in Hong Kong valued at approximately HKD 11,161,000, which is about 12.7% of total assets[124]. Corporate Governance and Management - The board of directors consists of two executive directors, two non-executive directors, and three independent non-executive directors[140]. - The audit committee, composed of three independent non-executive directors, reviewed the interim report for the period[142]. - The group has maintained a stable workforce of 10 employees as of September 30, 2024, consistent with the previous period[119]. - The company has adopted corporate governance principles and has complied with the relevant codes as of September 30, 2024[137]. Future Plans and Strategies - The company plans to expand online sales channels to enhance customer shopping and customization experiences[1]. - The company aims to leverage new technologies such as augmented reality (AR) and blockchain to develop service platforms and increase profitability[1]. - The group is focusing on the high-end art jewelry market and online sales to adapt to changing consumer behavior[89]. - The group aims to enhance brand awareness and sales through online marketing and social media platforms[89]. - The group continues to seek new opportunities both locally and overseas, believing that listed equity securities in Hong Kong remain attractive investments[130].

Shareholder Registration - The company will suspend shareholder registration from August 30, 2024, to September 4, 2024, to determine eligibility for the annual general meeting[3] - All transfer forms and related stocks must be submitted by 4:30 PM on August 29, 2024, to ensure eligibility for voting at the annual general meeting[3] Board of Directors - The board of directors remains unchanged, with Dr. Su Shuhui as the chairman and executive director[4]

Financial Performance - For the fiscal year ending March 31, 2024, the revenue was approximately HKD 226.8 million, an increase of about 22.3% compared to HKD 185.5 million for the fiscal year ending March 31, 2023[5]. - The gross profit for the fiscal year ending March 31, 2024, was approximately HKD 3.0 million, a slight decrease of about HKD 0.02 million or 0.5% from HKD 3.036 million in the previous year[5]. - The gross margin decreased from approximately 1.6% for the fiscal year ending March 31, 2023, to approximately 1.3% for the fiscal year ending March 31, 2024[5]. - The loss attributable to the owners of the company for the fiscal year ending March 31, 2024, was approximately HKD 17.7 million, a reduction of about HKD 8.3 million or 32.0% from HKD 26.0 million in the previous year[5]. - The basic loss per share for the fiscal year ending March 31, 2024, was approximately HKD 0.10, compared to HKD 0.15 for the fiscal year ending March 31, 2023[7]. - The total comprehensive loss for the fiscal year ending March 31, 2024, was approximately HKD 18.8 million, down from HKD 28.1 million in the previous year[6]. - The group reported a pre-tax loss of HKD 224,784,000 for 2024, compared to HKD 182,430,000 in 2023, indicating an increase in costs[40]. - The total tax expense for the year was HKD 64,000, compared to a tax credit of HKD 178,000 in 2023, marking a significant shift[43]. - The group reported a net impairment loss of HKD 651,000 in 2024, down from HKD 1,891,000 in 2023, showing a decrease of 65.5%[40]. Revenue Breakdown - Jewelry product sales accounted for HKD 140,198,000 in 2024, significantly up from HKD 47,903,000 in 2023[24]. - Sales of precious metals and jewelry raw materials decreased to HKD 86,556,000 in 2024 from HKD 137,569,000 in 2023, representing a decline of 37.0%[24]. - Revenue from Hong Kong decreased to HKD 91,997,000 in 2024 from HKD 150,158,000 in 2023, a drop of 38.6%[27]. - Revenue from mainland China surged to HKD 134,757,000 in 2024, up from HKD 35,314,000 in 2023, marking an increase of 282.5%[27]. - The company's revenue for the year ended March 31, 2024, was approximately HKD 226.8 million, an increase of about HKD 41.3 million or 22.3% compared to the previous year[66]. - Sales revenue from mainland China significantly increased by approximately HKD 99.4 million or 281.6%, while sales revenue from Hong Kong decreased by approximately HKD 58.2 million or 38.7%[66]. Assets and Liabilities - The total assets as of March 31, 2024, were approximately HKD 83.3 million, a decrease from HKD 102.1 million as of March 31, 2023[9]. - The total liabilities as of March 31, 2024, were approximately HKD 29.0 million, compared to HKD 30.0 million as of March 31, 2023[9]. - The group’s non-current assets in Hong Kong decreased to HKD 2,261,000 in 2024 from HKD 3,407,000 in 2023[30]. - Trade receivables surged to HKD 11,030,000 in 2024, a substantial increase from HKD 609,000 in 2023, indicating a growth of 1,711%[51]. - Current assets as of March 31, 2024, are approximately HKD 62.9 million, down from HKD 79.7 million in 2023, with cash and bank balances at approximately HKD 36.4 million[76]. - The current ratio as of March 31, 2024, is approximately 7.5, compared to 10.1 in 2023[76]. - The group’s trade payables decreased to HKD 11,000 in 2024 from HKD 22,000 in 2023, a reduction of 50%[54]. Corporate Governance and Compliance - The company has adopted corporate governance principles and has complied with the code provisions as of March 31, 2024[103]. - The roles of the Chairman and CEO are held by Dr. Su Shuhui and Mr. Xie Qixiang, respectively, ensuring a balance of power and authority[105]. - The company has adopted the standard code of conduct for securities trading as per the listing rules, confirming compliance for the fiscal year ending March 31, 2024[106]. - The audit committee, consisting of three independent non-executive directors, has reviewed the company's full-year performance for the fiscal year ending March 31, 2024, and confirmed adherence to applicable accounting standards[107]. - The company's auditor has verified the preliminary consolidated financial statements for the fiscal year ending March 31, 2024, ensuring consistency with the draft financial statements[108]. - The annual report for the fiscal year ending March 31, 2024, will include all information required by the listing rules and will be distributed to shareholders in due course[111]. Strategic Initiatives - The company is focusing on high-end art jewelry and has established good relationships with international and Hong Kong auction houses to enhance its market presence[61]. - The company plans to expand its online sales channels and improve customer experience through convenient shopping and customization options[62]. - The company is exploring opportunities to utilize augmented reality (AR) and blockchain technology to develop service platforms and enhance profitability[63]. - The company has launched a new collaboration with Sichuan Luzhou Laojiao Co., Ltd. to introduce a gift box series, showcasing its commitment to product innovation[59]. - The group aims to explore local and overseas business opportunities while enhancing brand awareness and product quality to strengthen market share[80]. - The group plans to invest more resources in marketing and product development to cater to diverse consumer preferences and shopping habits[80]. Employee and Operational Costs - Employee benefits, including director remuneration, rose to HKD 10,237,000 in 2024 from HKD 8,944,000 in 2023, reflecting a 14.4% increase[40]. - The company's administrative expenses decreased by approximately HKD 1.1 million or 5.6% to about HKD 18.2 million, attributed to optimized resource allocation and cost control[69]. - Financial costs for the year were approximately HKD 57,000, a reduction of about HKD 15,000 or 20.8% compared to the previous year due to the repayment of lease liabilities[71]. - As of March 31, 2024, the total employee cost is approximately HKD 10.2 million, an increase from HKD 8.9 million in the previous year[89]. Dividend and Shareholder Information - The company did not recommend the payment of a final dividend for the fiscal year ending March 31, 2024[5]. - The group did not recommend a final dividend for the year ending March 31, 2024, consistent with the previous year[48]. - The company adopted the 2023 Share Option Plan and terminated the 2015 Share Option Plan, which had not granted any options since its inception[92]. - On March 28, 2024, the board awarded 100,000 share rewards to Mr. Xie Qixiang, representing 0.0579% of the total shares on the grant date, and granted a total of 2,550,000 options to other participants[93]. Future Outlook and Investments - The group has no significant impact expected from the recent accounting standard amendments on its financial statements[20][21][22]. - The group has no capital commitments as of March 31, 2024, indicating a stable financial position[56]. - The group has no specific future plans for significant investments or acquisitions of major capital assets as of March 31, 2024[96]. - There were no major acquisitions or disposals of subsidiaries or associates during the year ended March 31, 2024[98]. - The group had no short-term secured borrowings as of March 31, 2024, consistent with the previous year[99]. - There were no significant contingent liabilities as of March 31, 2024, similar to the previous year[100]. - The company and its subsidiaries did not purchase, sell, or redeem any of the company's listed securities during the year ended March 31, 2024[101].

Revenue and Profitability - Revenue for the six months ended September 30, 2023, was approximately HK$130.4 million, representing an increase of approximately 50.2% compared to the same period in 2022[14]. - Gross profit for the same period was approximately HK$1.6 million, a decrease of approximately 8.2% compared to the prior year[14]. - Gross profit margin was approximately 1.2% for the six months ended September 30, 2023, down from approximately 2.0% for the same period in 2022[15]. - The Group's revenue for the six months ended 30 September 2023 was approximately HK$130.4 million, representing an increase of approximately HK$43.6 million or 50.2% compared to the same period in 2022[26][38]. - The increase in revenue was primarily driven by a rise in online sales of gold jewellery and accessories in the Hong Kong and Mainland China markets[38][39]. - Revenue for the six months ended September 30, 2023, increased to HK$130,444,000, up 50.4% from HK$86,825,000 in the same period of 2022[107]. - Sales of jewellery products amounted to HK$76,641,000, a significant increase from HK$10,200,000 in the previous year[191]. - Sales of precious metals and other raw jewellery materials were HK$53,803,000, a decrease from HK$76,625,000 in the same period of 2022[191]. Losses and Financial Position - The consolidated loss attributable to equity holders was approximately HK$9.1 million, an improvement from a loss of approximately HK$15.0 million in the corresponding period of 2022[16]. - Basic and diluted losses per share were approximately HK$0.05, compared to HK$0.09 for the same period in 2022[17]. - The Group recorded a consolidated loss attributable to equity holders of approximately HK$9.1 million, a decrease from approximately HK$15.0 million in the corresponding period of 2022, mainly due to a revenue increase of approximately HK$43.6 million or 50.2%[48]. - The loss on changes in fair value on listed equity securities investment decreased by approximately HK$7.0 million or 88.8% compared to the previous year[48]. - The company reported a loss of HK$9,048,000, compared to a loss of HK$14,976,000 for the same period in 2022, indicating a decrease in losses by approximately 39.4%[116]. - The total comprehensive loss for the period was HK$10,223,000, which includes an exchange difference loss of HK$1,175,000 from foreign operations[116]. - As of September 30, 2023, the company's accumulated losses increased to HK$143,898,000 from HK$134,850,000 as of April 1, 2023, reflecting a rise of approximately 6.4%[116]. Expenses and Cost Management - Administrative expenses decreased by approximately HK$0.7 million or 6.4%, totaling approximately HK$9.4 million for the period, primarily due to effective cost control measures[43][46]. - Selling expenses increased significantly by approximately HK$1.0 million or 331.5%, reaching approximately HK$1.3 million, mainly due to business operation adjustments and marketing expenses related to the DP31 Club[42][45]. - Operating loss widened to HK$8,937,000 from HK$8,143,000 year-on-year, indicating ongoing operational challenges[107]. - Net cash flows used in operating activities amounted to HK$17,474,000 for the six months ended September 30, 2023, compared to HK$7,879,000 for the same period in 2022, indicating an increase in cash outflow of approximately 121%[118]. Strategic Focus and Market Conditions - The group is focusing on the fine artistic jewellery market and expanding its product range to include gold products and materials[20][21]. - The retail industry is facing challenges due to rising interest rates and declining consumer confidence, which may impact future consumer spending[22]. - The management is committed to developing an asset-light service platform business in response to market changes[21]. - The reopening of borders and revival of tourism have provided a boost to the retail industry, despite the looming risk of a global economic downturn[22]. - The Group has adjusted its strategy to focus on fine artistic jewellery and gold products, leading to a significant increase in sales in the Hong Kong and Mainland China markets[26][39]. - The Group plans to broaden its online sales channels to enhance customer shopping and customization experiences, catering to diverse customer demands[29][31]. Financial Management and Governance - The Group maintained a healthy liquidity position and adopted prudent financial management policies throughout the period[53]. - The corporate governance practices adopted by the Company during the six months ended September 30, 2023, complied with the Corporate Governance Code[103]. - The Group has no definite plans for material investments and acquisitions of capital assets as of September 30, 2023[93]. - The Board did not alter the Group's investment strategy despite short-term market volatilities[91]. Employee and Shareholder Information - The Group had 11 employees as of 30 September 2023, an increase from 10 employees as of 31 March 2023[64]. - The 2023 Share Scheme was approved by shareholders on September 14, 2023, and will replace the existing Share Option Scheme[78]. - As of September 30, 2023, no grants have been made under the 2023 Share Scheme, leaving 17,260,000 Shares available for grant[80]. Financial Assets and Liabilities - As of 30 September 2023, the Group had current assets of approximately HK$69.3 million, down from approximately HK$79.7 million as of 31 March 2023[49]. - Cash and bank balances were approximately HK$43.7 million as of 30 September 2023, compared to approximately HK$62.6 million as of 31 March 2023[49]. - The current ratio was approximately 9.4 as of 30 September 2023, slightly down from approximately 10.1 as of 31 March 2023[49]. - The Group had non-current liabilities of approximately HK$0.6 million and current liabilities of approximately HK$7.4 million as of 30 September 2023[49]. - The Group held financial assets at fair value through profit or loss amounting to approximately HK$25,717,000, representing about 25.8% of total assets as of September 30, 2023[83]. - The financial assets include a life insurance policy valued at approximately HK$18,515,000, which is about 18.6% of total assets, and Hong Kong listed equity securities worth approximately HK$7,202,000, representing about 7.2% of total assets[84]. Accounting Policies and Financial Reporting - The unaudited condensed consolidated interim financial statements have been prepared in accordance with HKAS 34 "Interim Financial Reporting" and the applicable disclosure requirements of the Listing Rules[127]. - The significant accounting policies adopted in the preparation of the interim financial statements are consistent with those used in the Group's audited consolidated financial statements for the year ended March 31, 2023[129]. - The financial statements are unaudited, indicating that the figures may be subject to change upon final audit[198].

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，概不對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。 DOMAINE POWER HOLDINGS LIMITED 域 能 控 股 有 限 公 司 （ 於開曼群島註冊成立之有限公司） （股份代號：442） 截至2023年9月30日止六個月的中期業績公佈 財務摘要 截至2023年9月30日止六個月（「本期間」），域能控股有限公司（「本公司」）及其附屬公司（統 稱為「本集團」）取得收益約為130.4百萬港元，較截至2022年9月30日止六個月增加約 50.2%。 截至2023年9月30日止六個月，毛利約為1.6百萬港元，較截至2022年9月30日止六個月減少 約8.2%。 截至2023年9月30日止六個月，毛利率下降至約1.2%，而截至2022年9月30日止六個月則約 為2.0%。 截至2023年9月30日止六個月，本集團錄得股權持有人應佔綜合虧損約為9.1百萬港元，較 截至2022年9月30日止六個月減少約39.6%。 截至2023年9月30日止六個月，每股 ...

Financial Performance - Revenue for the year ended March 31, 2023, was approximately HK$185.5 million, representing an increase of approximately 36.9% compared to the previous year[17]. - Gross profit for the same period was approximately HK$3.0 million, an increase of approximately HK$0.6 million or 25.9% year-over-year[17]. - Gross profit margin decreased to approximately 1.6% for the year ended March 31, 2023, down from approximately 1.8% in the previous year[17]. - Loss attributable to owners of the Company was approximately HK$26.0 million, a decrease of approximately HK$52.2 million or 66.8% compared to the loss of approximately HK$78.2 million for the year ended March 31, 2022[17]. - Basic loss per share amounted to approximately HK$0.15, compared to HK$0.45 for the previous year[17]. - The Group recorded revenue of approximately HK$185.5 million for the year ended March 31, 2023, representing an increase of approximately HK$50.0 million or 36.9% compared to the previous year[116]. - The Group's gross profit for the year was approximately HK$3.0 million, with a gross profit margin of 1.6%, slightly down from 1.8% in the previous year[116]. - The Group's loss attributable to owners for the year was approximately HK$26.0 million, an improvement from a loss of HK$78.2 million in the previous year[116]. Revenue Sources - Revenue from sales in Hong Kong and Mainland China markets increased by approximately 83.6% to approximately HK$185.5 million compared to the same period last year[21]. - Revenue generated from sales in the European and American markets decreased to zero compared to the same period last year[20]. - Revenue from sales in Hong Kong increased by approximately HK$49.1 million or 48.6%, while revenue from sales in Mainland China doubled, increasing by approximately HK$35.3 million or 100%[117]. - Revenue generated from online sales increased by approximately 100% to approximately HK$35.3 million compared to the same period last year[26]. - The Group's customers primarily include wholesalers and retailers of jewellery products, as well as high-net-worth customers[95]. Strategic Adjustments - The management team adjusted its strategy to focus on fine artistic jewellery and online sales, which contributed to the revenue increase[21]. - The Group plans to expand online sales channels and enhance brand promotion through digital marketing and social media[27]. - The management is committed to the development of the fine artistic jewellery and service platform business to adapt to market changes[95]. - The Group has reallocated business resources to focus on fine artistic jewellery, gold products, and online sales, resulting in a significant increase in sales[98]. - The Group intends to continue focusing on innovation and design to improve product quality and meet customer needs, while also leveraging auction platforms for better performance[104]. Challenges and Market Conditions - The challenging business environment included factors such as COVID-19 restrictions and geopolitical tensions affecting traditional jewellery business[19]. - The Group has faced challenges due to the high infectiousness of the Omicron variant of COVID-19 and ongoing geopolitical tensions, impacting business operations[96][97]. - The cancellation of the international jewellery exhibition in Hong Kong negatively affected partnership opportunities within the industry[96]. - The geopolitical tensions and international trade sanctions have significantly impacted sales in the European and Americas markets, resulting in zero revenue from these regions[100]. Governance and Management - The Board consists of six Directors, including two executive Directors, one non-executive Director, and three independent non-executive Directors as of March 31, 2023[44]. - Dr. So Shu Fai has been appointed as the chairman of the Board and executive Director, with a background in management studies and extensive experience in governance[45]. - The Company has appointed independent non-executive directors with extensive experience in finance and accounting to strengthen governance[63]. - The executive directors are directly responsible for overseeing the implementation of the company's strategic objectives and business operations[80]. Financial Position and Investments - As at 31 March 2023, the Group had current assets of approximately HK$79.7 million, down from approximately HK$95.6 million in the previous year, with cash and bank balances of approximately HK$62.6 million[136]. - The current ratio as at 31 March 2023 was approximately 10.1, compared to approximately 15.1 in the previous year[136]. - Financial assets at fair value through profit or loss amounted to approximately HK$26.2 million, with a loss on changes in fair value of approximately HK$7.4 million recognized during the year[127]. - The Group's total staff costs for the year ended March 31, 2023, were approximately HK$8.9 million, a decrease from approximately HK$9.4 million for the previous year[158]. - The Group plans to continue seeking new opportunities both locally and abroad to enhance future growth[172]. Dividend and Capital Structure - The Board does not recommend the payment of a final dividend for the year ended March 31, 2023[18]. - There were no changes in the capital structure of the Company during the year ended March 31, 2023, and no capital commitments were reported[150][151]. - The Group did not have any material acquisitions or disposals of subsidiaries or affiliated companies during the year ended March 31, 2023[184]. Company Name and Branding - The company name was changed from "Hifood Group Holdings Co., Limited" to "Domaine Power Holdings Limited" on August 18, 2022[187]. - The stock short name changed from "HIFOOD GROUP" to "DOMAINE POWER" effective October 3, 2022, while the stock code remained "442"[189]. - The company's website and email address were updated to reflect the name change, effective September 28, 2022[196][197]. - The headquarters and principal place of business in Hong Kong were relocated effective November 22, 2022[198].

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，概不對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。 DOMAINE POWER HOLDINGS LIMITED 域 能 控 股 有 限 公 司 （ 於開曼群島註冊成立之有限公司） （股份代號：442） 截至2023年3月31日止年度的全年業績公佈 財務摘要 . 截至2023年3月31日止年度，收益約為185.5百萬港元，較截至2022年3月31日止年度 增加約36.9%。 . 截至2023年3月31日止年度，毛利約為3.0百萬港元，較截至2022年3月31日止年度增 加約0.6百萬港元或25.9%。 . 毛利率由截至2022年3月31日止年度約1.8%下降至截至2023年3月31日止年度約 1.6%。 . 截至2023年3月31日止年度，本公司擁有人應佔虧損約為26.0百萬港元，較去年減少 約52.2百萬港元或66.8%，而截至2022年3月31日止年度本公司擁有人應佔虧損約為 78.2百萬港元。 . 截至2023年3月31日止年度，每股基本虧損約為0 ...

Financial Performance - Revenue for the six months ended September 30, 2022, was approximately HK$86.8 million, representing an increase of approximately 26.1% compared to the same period in 2021[12]. - Gross profit for the same period was approximately HK$1.8 million, reflecting a decrease of approximately 51.1% from HK$3.7 million in the prior year, with a gross profit margin of approximately 2.0%[12]. - The consolidated loss attributable to equity holders was approximately HK$15.0 million, a significant improvement from a loss of approximately HK$68.0 million in the corresponding period of 2021[12]. - Basic and diluted losses per share for the six months ended September 30, 2022, amounted to approximately HK$0.09, compared to HK$0.39 for the same period in 2021[12]. - The operating loss for the six months ended September 30, 2022, was HK$8,143,000, compared to an operating loss of HK$67,978,000 in the prior year, showing an improvement[122]. - The loss before tax for the period was HK$14,977,000, a reduction from HK$67,978,000 in the previous year[122]. - The total comprehensive loss for the year attributable to owners of the company was HK$17,850,000, down from HK$67,619,000 in the previous year[124]. Sales and Marketing Strategy - The Group successfully sold its first set of fine artistic jewellery during the period, aiming to enhance its brand in the high-net-worth customer segment[16]. - The management plans to allocate more resources to sales and marketing to promote its fine artistic jewellery brand through online marketing[16]. - The Group plans to develop its online sales channel, starting with livestream e-commerce on Taobao in Mainland China, with expectations to expand to international markets in 2023[35]. - The Group aims to utilize established third-party online sales platforms to enhance cost-effectiveness in its sales strategy[37]. - The Group will allocate sales and marketing resources to promote its brand and products, participate in trade exhibitions, and utilize online marketing strategies[44]. Market Conditions and Economic Outlook - The global economic recovery is impacted by the prolonged COVID-19 pandemic, international trade sanctions, and geopolitical tensions, creating uncertainty for growth prospects[39]. - The Federal Reserve's interest rate hike cycle and tapering policy are slowing down consumption and investment sentiment, particularly affecting business opportunities in the U.S. due to the ongoing Sino-U.S. trade war[39]. - With effective prevention measures and global vaccine distribution, consumer demand is expected to further release, leading to a continued recovery in the luxury market[40]. - The Group plans to explore new business opportunities while continuing its existing operations to capitalize on the luxury market recovery[40]. Operational Developments - The Group is committed to developing a service platform and expanding its product range, including gold products and watches, targeting wholesalers, retailers, and high-net-worth customers[17]. - The Group may explore opportunities to acquire a controlling interest in an auction house to enhance its sales channels for fine artistic jewellery[31]. - The Group is considering developing a service platform utilizing augmented reality (AR) and blockchain technologies to increase service variety and profitability[36]. - The Group's revenue from sales in the Americas market decreased by 100.0% to zero for the six months ended September 30, 2022, compared to the same period last year[22]. - Revenue generated from sales to European markets also recorded a significant decrease of 100.0% to zero for the same period[25]. Financial Position and Assets - As of September 30, 2022, the Group had current assets of approximately HK$86.0 million, with cash and bank balances of approximately HK$82.9 million[76]. - The current ratio was approximately 17.9 as of September 30, 2022, compared to approximately 15.1 as of March 31, 2022[76]. - The Group had no capital commitments as of September 30, 2022[81]. - The Group held financial assets at fair value through profit or loss amounting to approximately HK$25,973,000, representing about 22.5% of its total assets[91]. - The financial assets included a life insurance policy valued at approximately HK$17,847,000, which accounted for approximately 15.4% of total assets, and Hong Kong listed equity securities valued at approximately HK$8,126,000, representing about 7.0% of total assets[92]. - The Group's net cash flows from operating activities for the six months ended September 30, 2022, were negative at HK$7,879,000, compared to a positive cash flow in the previous period[142]. Corporate Governance and Structure - The company changed its name from "Hifood Group Holdings Co., Limited" to "Domaine Power Holdings Limited" effective from August 25, 2022[50]. - The company's headquarters in Hong Kong has been relocated to a new address effective from November 22, 2022[55]. - The corporate governance practices adopted by the Company complied with the Corporate Governance Code during the period[114]. - The Group's capital structure remained unchanged as of September 30, 2022, compared to March 31, 2022[90]. - The Group does not engage in any derivative activities or use financial instruments to hedge foreign currency risks[90]. Employee and Management Information - The Group had 8 employees as of September 30, 2022, an increase from 6 employees as of March 31, 2022[85]. - The remuneration for employees is determined based on market conditions and individual performance, ensuring competitive salary levels[88]. - Independent non-executive directors' monthly salary has been increased to HK$11,000, effective from July 1, 2022[119]. - The company has made changes in the board committee composition, including the re-designation of Dr. So Shu Fai as chairman of the Nomination Committee[118]. Accounting Policies and Financial Reporting - The unaudited condensed consolidated interim financial statements have been prepared in accordance with HKAS 34 and the applicable disclosure requirements of the Listing Rules[150]. - The significant accounting policies adopted are consistent with those used in the Group's audited consolidated financial statements for the year ended March 31, 2022[152]. - The Group has adopted revised HKFRSs for the first time for the current year's financial statements, including amendments to HKFRS 3 and HKFRS 9[155]. - The Group's financial statements have not been audited but have been reviewed by the audit committee[151]. - The Group is currently assessing the impact of the amendments on its accounting policy disclosures[191].