（Stock Code 股份代號：599） NOTIFICATION LETTER 通知信函 18 December 2025 Dear Non-registered Holder(s)(Note 1) , E. Bon Holdings Limited (the "Company") - Notice of publication of Interim Report 2025/26 (the "Current Corporate Communication") The English and Chinese versions of the Company's Current Corporate Communications are available on the Company's website at www.ebon.com.hk and the website of The Stock Exchange of Hong Kong Limited (the "Stock Exchange") at www.hkexnews.hk respectively (the "Website Version") ...

2 E. Bon Holdings Limited Interim Report 2025 / 2026 Content 目錄 怡 邦 行 控 股 有 限 公 司 2025 / 2026 中 期 報 告 1 2 Corporate Information 公 司 資 料 4 Management Discussion and Analysis 管 理 層 討 論 與 分 析 11 Other Information 其 他 資 料 17 Interim Condensed Consolidated Statement of Comprehensive Income 中 期 簡 明 綜 合 全 面 收 益 表 18 Interim Condensed Consolidated Statement of Financial Position 中 期 簡 明 綜 合 財 務 狀 況 表 19 Interim Condensed Consolidated Statement of Changes In Equity 中 期 簡 明 綜 合 權 益 變 動 表 20 Interim Condensed Consolid ...

股份發行人及根據《上市規則》第十九B章上市的香港預託證券發行人的證券變動月報表 FF301 截至月份: 2025年11月30日 狀態: 新提交 致：香港交易及結算所有限公司 公司名稱: 怡邦行控股有限公司(於開曼群島註冊成立的有限公司) 呈交日期: 2025年12月2日 I. 法定/註冊股本變動 | 1. 股份分類 | 普通股 | 股份類別 | 不適用 | | 於香港聯交所上市 (註1) | | 是 | | | | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | | 證券代號 (如上市) | 00599 | 說明 | 怡邦行控股有限公司 | | | | | | | | | | 法定/註冊股份數目 | | 面值 | | | | 法定/註冊股本 | | | 上月底結存 | | | 1,000,000,000 HKD | | | 0.1 HKD | | | 100,000,000 | | 增加 / 減少 (-) | | | | | | HKD | | | | | 本月底結存 | | | 1,000,000,000 HKD | | | 0.1 H ...

Core Viewpoint - The company reported a significant decline in revenue and a net loss, indicating challenges in the current market environment and potential impacts from external economic factors [1] Financial Performance - The group's revenue for the six months ending September 30, 2025, was HKD 167 million, a decrease of 29.6% compared to the same period last year [1] - The net loss after tax was approximately HKD 3.2 million, which represents a 136.4% improvement from the previous year's loss [1] - Earnings per share were reported at a loss of HKD 0.45 cents [1] Market Outlook - The company is actively seeking to leverage its existing procurement network and expertise in hardware, kitchen, and bathroom solutions to capitalize on market recovery opportunities [1] - The financial performance may be influenced by the close relationship between the Hong Kong economy and China, with changes in Chinese economic policy and geopolitical dynamics potentially affecting the secondary property market [1]

怡邦行控股(00599)发布截至2025年9月30日止6个月中期业绩，集团收益1.67亿港元，同比减少29.59%; 股东应占亏损323.3万港元，同比盈转亏;每股亏损0.45港仙。 ...

智通财经APP讯，怡邦行控股(00599)发布截至2025年9月30日止6个月中期业绩，集团收益1.67亿港元， 同比减少29.59%;股东应占亏损323.3万港元，同比盈转亏;每股亏损0.45港仙。 ...

Financial Performance - For the six months ending September 30, 2025, the company reported revenue of HKD 166,550,000, a decrease from HKD 236,532,000 in the same period last year, representing a decline of approximately 29.5%[4] - The cost of sales for the period was HKD 106,144,000, down from HKD 153,633,000, indicating a reduction of about 30.9%[4] - Gross profit for the period was HKD 60,406,000, compared to HKD 82,899,000, reflecting a decrease of approximately 27%[4] - Other income decreased to HKD 41,000 from HKD 283,000, a decline of about 85.5%[4] - The company reported a net loss attributable to shareholders of HKD 3,233,000, compared to a profit of HKD 8,886,000 in the previous year, marking a significant shift in performance[4] - Basic and diluted loss per share was HKD 0.45, compared to earnings of HKD 1.24 per share in the same period last year[6] - The overall comprehensive loss for the period was HKD 3,351,000, compared to a comprehensive income of HKD 8,785,000 in the same period last year[6] - The group reported an operating loss of HKD 2.4 million compared to an operating profit of HKD 13.7 million in the same period last year, a decrease of 117.7%[54] - After-tax loss was approximately HKD 3.2 million compared to an after-tax profit of HKD 8.9 million in the same period last year, a decrease of 136.4%[54] Assets and Liabilities - Total assets increased to HKD 609.734 billion, up from HKD 605.782 billion year-over-year[7] - Cash and cash equivalents rose to HKD 110.956 billion, compared to HKD 96.444 billion in the previous year[7] - Total equity decreased slightly to HKD 462.572 billion from HKD 465.923 billion year-over-year[7] - Non-current assets, including property, plant, and equipment, amounted to HKD 232.289 billion, down from HKD 237.968 billion[7] - Current liabilities increased to HKD 87.157 billion from HKD 80.151 billion year-over-year[7] - The company reported a total of HKD 254.200 billion in current assets, compared to HKD 273.591 billion in the previous year[7] - The company’s total liabilities increased to HKD 147.162 billion from HKD 139.859 billion year-over-year[7] - Total liabilities increased to HKD 147,162,000 from HKD 139,859,000, representing a growth of approximately 5.5%[8] - The company reported a decrease in expected credit loss provisions for accounts receivable and contract assets, with provisions of HKD 2,123,000 as of September 30, 2025, compared to HKD 2,111,000 as of March 31, 2025[36] Revenue Breakdown - Merchandise sales accounted for HKD 159,480,000, down from HKD 212,693,000, representing a decline of 25% year-over-year[19] - Contract revenue for the six months was HKD 7,070,000, down from HKD 23,839,000, reflecting a decline of 70.3%[19] - Revenue from the Building Materials and Sanitary Equipment segment decreased by 15.6% to HKD 140.4 million compared to HKD 166.4 million in the same period last year[51] - Revenue from the Kitchen Equipment and Furniture segment decreased by 62.7% to HKD 26.2 million compared to HKD 70.2 million in the same period last year[52] - Overall revenue decreased by 29.6% to HKD 166.6 million compared to HKD 236.5 million in the same period last year, with gross profit down 27.1% to HKD 60.4 million[52] Expenses and Costs - The company incurred administrative expenses of HKD 31,980,000, slightly up from HKD 30,642,000, an increase of about 4.4%[4] - Total direct costs, including sales costs, amounted to HKD 102,493,000, a decrease from HKD 142,576,000 in the previous year[30] - Other direct costs, including sales costs, were reported at HKD 3,651,000, down from HKD 10,929,000 in the previous year[30] - The company reported a decrease in transportation costs to HKD 1,919,000 from HKD 3,414,000 in the previous year[30] - Financial expenses for the six months ended September 30, 2025, were HKD 1,114,000, down from HKD 2,378,000 in 2024, showing a reduction of approximately 53%[27] Market Conditions - The operating environment in Hong Kong remains challenging due to high interest rates and cautious consumer spending, which may continue to impact demand for construction hardware and related products[59] - Investor sentiment in Hong Kong is improving, particularly in the primary property market driven by inflows from mainland China, while the secondary market continues to show weakness[62] - The ongoing geopolitical risks and changes in China's economic policies are likely to impact the secondary property market, which may affect the company's financial performance[49] - The rental market in Hong Kong is characterized by tenants prioritizing affordability and functionality, often opting for simple, low-cost furniture solutions[47] Corporate Governance and Compliance - The audit committee consists of three independent non-executive directors, ensuring effective oversight of financial reporting and internal controls[75] - The company has adhered to corporate governance codes, with no significant deviations noted during the reporting period[71] - The company emphasizes the importance of quality products and services to enhance brand value and customer relationships[70] - The company has established specific environmental and social policies for communication with suppliers and subcontractors[69] Employee and Operational Insights - As of September 30, 2025, the company recorded a total employee count of 125, down from 127 on March 31, 2025[68] - Total employee costs for the period amounted to HKD 31.9 million, compared to HKD 31.6 million for the six months ending September 30, 2024[68] - The company is committed to providing competitive compensation to attract and retain talented employees[68] Strategic Outlook - The company plans to maintain a conservative financial strategy, ensuring healthy liquidity to prepare for a gradual rebound in demand[64] - The group will continue to collaborate with developers to provide quality equipment in sales packages and enhance design and installation techniques[65] - The company believes it can withstand short-term market fluctuations due to its expertise in building materials and kitchen equipment, along with rigorous financial management[64]

﹙股份代號：599﹚ 董事會會議召開日期 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，概不對因本公告全部或任何部份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。 承董事會命 怡邦行控股有限公司 俞志燁 公司秘書 怡邦行控股有限公司﹙「本公司」﹚董事會﹙「董事會」﹚謹此宣布，將於二零二五 年十一月二十一日（星期五）舉行董事會會議，藉以﹙其中包括﹚批准本公司及其附 屬公司截至二零二五年九月三十日止六個月的中期業績及其發佈、考慮派發中期股息 （如有）以及處理其他事宜。 於本公告日期，董事會由九名董事組成，包括五名執行董事，即謝新法先生、謝新偉先生、謝新寶先生、謝漢傑 先生及劉紹新先生；及四名獨立非執行董事，即黃華先生、溫思聰先生、陸宏廣博士及文玉芬女士。 香港，二零二五年十一月十一日 ...

Core Viewpoint - E. Bon Holdings Limited is expected to report a loss before tax of HK$2.9 million for the six months ended 30 September 2025, a significant decline from a profit of HK$12.1 million in the same period last year [1]. Financial Performance - The Group's total revenue decreased to approximately HK$70.0 million during the period, reflecting a 29.6% decline compared to the same period last year [2]. - The decline in revenue is attributed to a slowdown in market demand and fewer project orders [2].

收益下滑是由于不利的宏观经济条件、地缘政治紧张局势及特定行业逆风因素，该等因素削弱市场信 心，进而导致需求减少、项目销售延迟及定价压力增加，最终造成收益下降29.6%。 格隆汇11月10日丨怡邦行控股(00599.HK)公告，根据对集团截至2025年9月30日止六个月之未经审核综 合管理账目之初步审阅，以及目前可得资料，预期集团将呈报亏损290万港元，或与去年同期之除税前 溢利1210万港元相比，本期间除税前溢利将减少约1500万港元。 ...