Revenue and Profitability - Revenue for the six months ended June 30, 2021, was HK$71,993,000, a decrease of 10% compared to HK$79,883,000 in the same period of 2020[10] - Gross profit increased to HK$9,189,000, up from HK$2,676,000 in 2020, representing a significant improvement[10] - Loss for the period attributable to owners of the company was HK$34,131,000, compared to HK$39,006,000 in 2020, reflecting a 12% decrease[10] - Basic loss per share for the period was HK$0.11, unchanged from the previous year[10] - Total comprehensive loss for the period was HK$34,410,000, down from HK$45,304,000 in 2020, showing a 24% reduction[12] - Consolidated loss for the period was HK$34,097,000, compared to a loss of HK$40,398,000 in the prior year, indicating a reduction in losses[61] - The gross profit margin increased from 3.3% to approximately 12.8% for the six months ended 30 June 2021, mainly due to higher margins in the esports and cloud computing segments[168] Expenses and Costs - Loss from operations for the period was HK$30,096,000, reduced from HK$36,733,000 in the previous year, indicating an 18% improvement[10] - Other income for the period was HK$1,397,000, down from HK$3,822,000 in the same period last year[10] - Administrative expenses increased slightly to HK$31,079,000 from HK$30,270,000 in 2020[10] - Distribution costs rose to HK$7,923,000, compared to HK$5,937,000 in the previous year, indicating a 33% increase[10] - The Group's administrative expenses increased from approximately HK$30.3 million to approximately HK$31.1 million, mainly due to rising staff costs and legal fees[171] Financial Position - Total equity of the Group at June 30, 2021, was HK$37,572,000, a significant recovery from a negative equity of HK$45,189,000 at the beginning of the year[18] - Cash and cash equivalents increased to HK$115,867,000 at June 30, 2021, compared to HK$55,149,000 at January 1, 2021, reflecting a net increase of HK$61,031,000[20] - Current liabilities decreased to HK$88,607,000 at June 30, 2021, from HK$25,943,000 at December 31, 2020, indicating improved liquidity management[16] - The Group's net current liabilities improved to HK$31,411,000 at June 30, 2021, from HK$69,864,000 at December 31, 2020, reflecting better financial health[16] - The Group's cash used in operating activities was HK$36,702,000 for the six months ended June 30, 2021, compared to a cash inflow of HK$700,000 in the same period of 2020[20] Segment Performance - The Group has six reportable segments for management purposes, an increase from four in 2020, including cloud computing and data storage, esports, game publishing, household products, money lending, and property investment[50] - Total loss of reportable segments for the six months ended June 30, 2021, was HK$26,795,000, improved from a loss of HK$31,405,000 in the same period of 2020[60] - Cloud computing and data storage segments contributed approximately 30.7% of the Group's total revenue during the reported period[175] - The revenue from cloud computing and data storage business for the period ended 30 June 2021 was approximately HK$3,596,000, with a segment loss of approximately HK$1,244,000[197] - The revenue from esports business for the six months ended 30 June 2021 was approximately HK$18,525,000, with a segment loss of approximately HK$4,691,000[200] Cryptocurrency and Investments - Cryptocurrency receivables totaled HK$1,401,000 as of June 30, 2021, with no recorded amount in the previous period, indicating a new revenue stream[87] - The Group recorded a loss of approximately HK$950,000 due to the change in fair value of cryptocurrency as of 30 June 2021, resulting in a total loss of approximately HK$890,000 for the Filecoin related service segment[183] - The Group held approximately 220 units of Chia coins with a carrying amount of approximately HK$840,000, reflecting a loss of approximately HK$37,000 due to the cryptocurrency downturn[184] - The Group is exposed to liquidity risks in the cryptocurrency market, influenced by the number of exchanges and public demand, alongside price volatility concerns[191] - The Group has established in-house policies to manage cryptocurrency risks, including daily monitoring of price and liquidity[193] Corporate Governance and Compliance - The financial statements have been prepared on a going concern basis, indicating the Directors' confidence in the Group's ability to meet its financial obligations in the foreseeable future[30] - The Group's financial resources are deemed sufficient to meet working capital requirements and financial obligations as they become due[30] - The accounting policies used in the preparation of the interim financial statements are consistent with those followed in the previous annual financial statements[40] - The Group has adopted new and revised Hong Kong Financial Reporting Standards for the first time, which do not impact the interim financial statements[43] - The Group's financial controller is responsible for fair value measurements and reports directly to the Board, with discussions held at least twice a year[136]

Financial Performance - The Group's revenue for 2020 was approximately HK$186,364,000, a decrease of about HK$47,203,000 compared to 2019[14]. - The loss attributable to shareholders for 2020 was approximately HK$80,215,000, representing an increase of approximately HK$2,279,000 from 2019[14]. - The Group's total revenue decreased by approximately 20.2% in 2020 compared to the previous year, with household products sales declining by approximately 20.4% and game publishing revenue decreasing by approximately 47.6%[20][21]. - The basic loss per share for 2020 was HK$0.28, consistent with the diluted loss per share[5]. - The gross profit margin decreased from 9.1% in 2019 to 5.6% in 2020, primarily due to low profit margins in the game publishing business[47]. - Revenue from the money lending business was approximately HK$2,916,000, down from HK$5,264,000 in 2019, with a segment loss of approximately HK$518,000[41]. - The Group reported a segment loss of approximately HK$101,000 from the property investment business, compared to a profit of approximately HK$1,822,000 in 2019[40]. - Other income increased from approximately HK$5,889,000 in 2019 to approximately HK$11,371,000 in 2020, mainly due to government grants and gains on disposal of intangible assets[47]. - Administrative expenses rose from approximately HK$55,962,000 in 2019 to approximately HK$63,245,000 in 2020, driven by increased staff costs and legal fees[48]. - The Group's reserves available for cash distribution amounted to approximately HK$42,967,000 as of December 31, 2020[119]. - The Board does not recommend payment of any final dividend for the year ended December 31, 2020, consistent with the previous year[117]. Assets and Liabilities - Total assets as of 31 December 2020 were HK$223,770,007, while total liabilities were HK$268,959,397[5]. - The Group's total equity attributable to owners of the Company was negative HK$48,746,456 as of 31 December 2020[5]. - The Group's current liabilities increased to approximately HK$197,827,000 in 2020 from approximately HK$108,657,000 in 2019, mainly due to increased loans from related parties[55]. - The Group had no bank borrowings as of 31 December 2020, compared to approximately HK$41,416,000 in 2019[56]. - The Group's loan from related parties increased to approximately HK$169,328,000 in 2020 from approximately HK$93,328,000 in 2019[56]. - As of December 31, 2020, the company had cash reserves available for distribution amounting to approximately HKD 42,967,000[125]. Business Strategy and Operations - The Group plans to expand its esports and game publishing business, particularly in the lucrative PRC market[15]. - The Group will continue to evaluate its business operations and consider restructuring to enhance long-term growth potential[15]. - The company plans to focus on cost-saving measures and evaluate business operations to enhance long-term growth potential, including exploring blockchain technology applications and cloud operation services[85]. - The company is broadening its product range to include console games and exploring expansion into the lubricant market in China[86]. - The company is investing in R&D, allocating $H million towards the development of new technologies and products[93]. - The company is focused on improving customer engagement, with initiatives aimed at increasing customer satisfaction scores by K%[93]. Market and Industry Insights - The PRC's GDP growth rate for 2020 was 2.3%, significantly lower than the 6.0% recorded in 2019[14]. - The esports business generated revenue of approximately HK$13,537,000 in 2020, with a segment loss of approximately HK$11,163,000[30][34]. - The revenue from the game publishing business for 2020 was approximately HK$23,056,000, representing a decrease of approximately HK$20,973,000 compared to 2019, with a segment loss of approximately HK$45,960,000[31][35]. - The household products business revenue for 2020 was approximately HK$145,453,000, a decrease of 20.2% from 2019, with a gross profit margin of approximately 7.8%[38][39]. - The global esports revenue is projected to grow to USD1.1 billion in 2020, with a growth rate of approximately 15.7%, and China being the largest market with total revenue of USD385.1 million[29][34]. Corporate Governance and Structure - The Company was incorporated in the Cayman Islands as an exempted company with limited liability on January 19, 2005[115]. - The Company acts as an investment holding company, with principal subsidiaries' activities outlined in the financial statements[116]. - The Company has not reported any final dividend for the year ended December 31, 2020, indicating a focus on retaining earnings[117]. - The company’s directors are subject to retirement by rotation, with eligible directors offering themselves for re-election at the upcoming annual general meeting[142]. - The company has received written confirmations of independence from all independent non-executive directors[145]. - The company maintains independence from competing businesses, with measures in place to manage potential conflicts of interest involving directors[170][175]. Future Outlook - The management remains positive on the outlook for the mobile gaming segment, which is expected to exceed USD100 billion in revenue by 2023[32][36]. - The company provided guidance for the next quarter, expecting revenue to be between $B million and $C million, indicating a projected growth rate of D%[93]. - Recent acquisitions are expected to enhance operational efficiency and are projected to add $G million in annual revenue[93]. - Overall, the company remains optimistic about future growth, driven by innovation and market demand[194].

Financial Performance - Revenue for the six months ended June 30, 2020, was HK$79,883,000, a decrease of 34.3% compared to HK$121,390,000 in the same period of 2019[12]. - Gross profit for the same period was HK$2,676,000, down 76.1% from HK$11,234,000 in 2019[12]. - Loss from operations was HK$36,733,000, compared to a loss of HK$35,065,000 in the prior year, indicating a slight increase in operational losses[12]. - Loss before tax for the period was HK$40,245,000, up from HK$36,907,000 in 2019, reflecting a worsening financial position[12]. - The total comprehensive loss for the period was HK$45,304,000, compared to HK$35,952,000 in the same period last year, representing a 25.9% increase in losses[16]. - Basic loss per share for the period was HK$0.14, compared to HK$0.13 in 2019, indicating a decline in per-share performance[12]. - Other income for the period was HK$3,822,000, down 38.4% from HK$6,206,000 in the previous year[12]. - The consolidated loss for the period was HK$40,398,000, compared to a loss of HK$37,879,000 in the same period of 2019, representing an increase in loss of 3.4%[67]. - Government grants received decreased to HK$427,000 from HK$1,807,000, a decline of 76.4% year-over-year[67]. - Interest income for the period was HK$122,000, down from HK$327,000, a decrease of 62.7%[67]. Operational Costs - Administrative expenses increased to HK$30,270,000, up from HK$27,951,000 in 2019, reflecting rising operational costs[12]. - Distribution costs decreased significantly to HK$5,937,000 from HK$18,695,000, showing a reduction in sales-related expenses[12]. - Other operating expenses of approximately HK$7.0 million were mainly due to impairment losses on loan receivables, intangible assets, and goodwill during the period[196]. - The gross profit margin decreased from 9.3% to approximately 3.3% for the six months ended June 30, 2020, mainly due to the decrease in gross profit margin of the household business and low profit margin for the online gaming business[196]. Assets and Liabilities - Cash and cash equivalents at June 30, 2020, amounted to HK$33,174,000, down from HK$46,999,000 at the same date in 2019[31]. - Current liabilities totaled HK$107,239,000 as of June 30, 2020, compared to HK$108,657,000 at December 31, 2019[24]. - Trade payables increased to HK$14,765,000 at June 30, 2020, from HK$10,335,000 at December 31, 2019[24]. - The Group's total equity at June 30, 2020, was reported at (HK$21,338,000), a decrease from HK$16,353,000 at December 31, 2019[24]. - The Group's net current liabilities were (HK$8,860,000) as of June 30, 2020, compared to net current assets of HK$30,092,000 at December 31, 2019[24]. - Total assets exceeded total liabilities by approximately HK$21,338,000 as of June 30, 2020[38]. Segment Performance - The stainless steel furnishings segment generated revenue of HK$65,124,000, while the online game segment contributed HK$12,915,000, property investment brought in HK$657,000, and money lending accounted for HK$1,187,000[60]. - The total segment loss for the online game segment was HK$1,754,000, and the property investment segment reported a loss of HK$28,260,000[60]. - The impairment of assets in the property investment segment was HK$5,524,000, and the online game segment experienced an impairment of HK$1,500,000[60]. - The Group has four reportable segments: stainless steel furnishings, property investment, money lending, and online game, consistent with the previous year[58]. Related Party Transactions - Related party transactions included purchases from Ningbo JF Furniture Co., Limited amounting to HK$764,000 in 2020, down from HK$1,236,000 in 2019[180]. - Leasing charges paid to Ningbo JF Furniture Co., Limited were HK$1,473,000 in 2020, compared to HK$1,251,000 in 2019[180]. - Interest expenses paid to Imperium Credit Limited increased to HK$1,186,000 in 2020 from HK$300,000 in 2019[180]. - The total balance due to related companies was HK$105,136,000 as of June 30, 2020, compared to HK$100,978,000 at December 31, 2019[188]. Future Outlook and Changes - The Group is undergoing a transformation from a traditional household product manufacturer to a high-profit gaming company due to unfavorable market conditions[200]. - The Group anticipates no future impact from the amendments to the Hong Kong Financial Reporting Standards on its financial statements[58]. - The Group's accounting policies remain consistent with those used in the preparation of the annual financial information for the year ended December 31, 2019[42].

Financial Performance - The Group's turnover decreased by approximately HK$18,797,000 to approximately HK$233,567,000 in 2019[25] - The loss attributable to shareholders increased to approximately HK$77,936,000, representing an increase of approximately HK$43,035,000 compared to 2018[25] - Total revenue of the Group decreased marginally by approximately 7.4% during the reporting period, indicating the business plan to diversify into the online games segment is gaining momentum[57] - Revenue from the household products business decreased by approximately 23.5% to HK$182,810,000 compared to HK$238,848,000 in 2018[56] - Revenue from the online games business increased by approximately 766.5% to HK$44,029,000 compared to HK$5,081,000 in 2018[72] - The Group reported a revenue of approximately HK$233,567,000 for the fiscal year ended 31 December 2019, a decrease of 7.4% from HK$252,363,000 in 2018[83] - Revenue from the money lending business was approximately HK$5,264,000, down from HK$7,105,000 in 2018, with a segment loss of approximately HK$4,088,000 due to impairment losses[76] - The property investment business generated revenue of approximately HK$1,463,000, an increase from HK$1,329,000 in 2018, with a segment profit of approximately HK$1,822,000[77] Assets and Liabilities - Total assets for the year were approximately HK$225,659,982[9] - Total liabilities increased to approximately HK$209,307,135[9] - Equity attributable to owners of the Company was approximately HK$18,590,811[9] - The Group's bank borrowings as of 31 December 2019 were approximately HK$41,416,000, down from HK$44,952,000 in 2018[88] - The gearing ratio increased from 30.4% in 2018 to 59.7% in 2019, reflecting an increase in long-term loans from related parties[88] - As of 31 December 2019, the Group had cash and bank balances of approximately HK$56,962,000, an increase from HK$47,338,000 in 2018[88] - Capital commitments amounted to approximately HK$11,393,000 as of 31 December 2019, related to the acquisition of licensing rights and other video material for online games[88] Business Operations - The challenging environment faced by the Group's household products business contributed to the increase in loss[25] - Continuous investment in the online game business was a factor in the Group's financial performance[25] - The overall manufacturing business improved due to a decrease in export sales[25] - The portion of sales from new products in the household products business decreased to approximately 7.9%, down from 32.7% in 2017 and 39.5% in 2018[56] - The gross profit margin of the household products business maintained at approximately 8.4%, consistent with 2018[56] - The Group plans to broaden its product range to include console games and explore expansion into the lucrative PRC market[41] - The Group has entered into a licensing agreement for the distribution of a PC game titled "W-War" in Southeast Asia and Taiwan[74] - The Group aims to develop a more flexible operation structure to enhance long-term growth potential[41] - The Group will continue to diversify its customer base for the household products business to mitigate risks associated with major customers[73] Cost and Expenses - Distribution costs rose significantly from approximately HK$7,601,000 in 2018 to approximately HK$26,543,000 in 2019, attributed to marketing expenses for new online games[83] - Gross profit margin decreased from 11.0% in 2018 to 9.1% in 2019, primarily due to low profit margins in the online game business[83] - Other income increased from approximately HK$1,783,000 in 2018 to approximately HK$5,889,000 in 2019, mainly due to increased exchange gains and fair value gains on investment properties[83] Employee and Management - The Group's employee remuneration, including Directors' emoluments, decreased by approximately HK$2,686,000 to approximately HK$66,751,000 for the fiscal year of 2019[100] - As of December 31, 2019, the Group employed approximately 558 staff[100] Corporate Governance - The Board does not recommend the payment of any final dividend for the year ended December 31, 2019, consistent with the previous year[140] - The Company has not made any changes to its share capital during the year, as detailed in the financial statements[149] - The Company has confirmed that it meets the public float requirements as of the report date[199] - The Group's business operations are conducted independently from competing businesses, ensuring an arm's length basis[193] - No conflicts of interest have been reported among directors or management shareholders as of December 31, 2019[198] Market and Economic Environment - The PRC's gross domestic product annual growth rate was 6.3% in 2019, down from 6.6% in 2018[25] - The Group is exposed to fluctuations in exchange rates, particularly with respect to RMB[99] - The Group adopts a prudent approach to treasury and funding policies, focusing on risk management[101] - The Group's financial position will be evaluated from time to time to adapt to a rapidly changing economic environment[101]

Financial Performance - Revenue for the six months ended June 30, 2019, was HK$121,390,000, a decrease of 7.3% compared to HK$131,306,000 in the same period of 2018[9] - Gross profit for the same period was HK$11,234,000, down 23.8% from HK$14,718,000 in 2018[9] - Loss from operations was HK$35,065,000, compared to a loss of HK$10,602,000 in the prior year, indicating a significant increase in operational losses[9] - Loss for the period attributable to owners of the company was HK$37,398,000, compared to HK$13,275,000 in 2018, reflecting a substantial increase in net losses[9] - Basic and diluted loss per share for the period was HK$0.13, compared to HK$0.05 in the same period last year[9] - Total comprehensive loss for the period was HK$35,952,000, compared to HK$14,659,000 in 2018, indicating a worsening financial position[12] - The consolidated loss for the period was HK$37,879,000, compared to a loss of HK$13,275,000 in the same period of 2018, representing an increase in loss of 185.5%[111] Income and Expenses - Other income increased significantly to HK$6,206,000 from HK$1,682,000 in 2018, marking a growth of 269.5%[9] - Administrative expenses rose to HK$27,951,000 from HK$21,850,000, an increase of 27.5% year-over-year[9] - Distribution costs surged to HK$18,695,000 from HK$305, reflecting a significant increase in expenses related to sales[9] - Interest expense for the six months ended June 30, 2019 was HK$1,392,000[100] - The Group's government grants and other income components contributed HK$1,807,000 and HK$4,000, respectively, to the total other income for the period[111] Assets and Liabilities - Total equity of the Group decreased to HK$57,934, down 37.2% from HK$92,316 at the beginning of the year[22] - Current liabilities increased to HK$118,434, up from HK$98,208 at the end of 2018[20] - Net current assets improved to HK$28,164, compared to HK$7,695 at the end of 2018[20] - Trade receivables decreased to HK$20,994, down 21.0% from HK$26,535 at the end of 2018[19] - The Group's trade and bills payables amounted to HK$18,061,000 as of June 30, 2019, slightly down from HK$18,315,000 at the end of 2018[138] - The Group's loan receivables were HK$17,540,000 as of June 30, 2019, compared to HK$23,462,000 at the end of 2018, indicating a decrease of 25.3%[132] Cash Flow - Net cash used in operating activities was HK$3,695, compared to a net cash inflow of HK$33,476 in the same period last year[26] - Cash and cash equivalents at 30 June 2019 were HK$46,999, a decrease from HK$90,466 at the same time last year[26] Accounting Standards and Policies - The Group has adopted all new and revised Hong Kong Financial Reporting Standards (HKFRSs) effective from January 1, 2019[48] - HKFRS 16 Leases has been initially adopted, introducing a single on-balance sheet accounting model for lessees, impacting the recognition of right-of-use assets and lease liabilities[48] - The Group's financial statements are prepared on a historical cost basis, except for certain properties and financial instruments measured at fair value[42] - The Group's accounting policies remain consistent with those followed in the preparation of the annual financial information for the year ended December 31, 2018[42] - The Group has adopted HKFRS 16, recognizing right-of-use assets and lease liabilities for most leases, impacting financial reporting from January 1, 2019[69] Lease Accounting - The Group's right-of-use assets primarily relate to properties, reflecting its leasing strategy[71] - Lease liabilities for operating leases were measured at the present value of remaining lease payments, discounted at the Group's incremental borrowing rate as of January 1, 2019[75] - The Group recognized additional right-of-use assets and lease liabilities upon transitioning to HKFRS 16, impacting the financial position as of January 1, 2019[82] - The assessment of lease terms, including renewal options, significantly affects the amount of lease liabilities and right-of-use assets recognized[75] Market Strategy and Future Outlook - The company is focusing on expanding its market presence, as indicated by the increase in related party loans and capital commitments[142] - The company is exploring new market expansion opportunities to increase its revenue streams[196] - There is an emphasis on developing new products and technologies to stay competitive in the market[198] - The company aims to improve its financial performance through targeted acquisitions and mergers[197] - The financial data presented is crucial for assessing the company's market position and future outlook[199]

Financial Performance - The Group's revenue for 2018 was approximately HK$252,363,000, an increase of about HK$32,847,000 compared to 2017[18]. - The loss attributable to shareholders for 2018 was approximately HK$34,901,000, representing an increase of approximately HK$25,788,000 from 2017[18]. - The basic loss per share for 2018 was HK$0.12, compared to HK$0.03 in 2017[5]. - The group's total revenue for the fiscal year ended 31 December 2018 was approximately HK$252,363,000, representing a 15.0% increase from 2017[72]. - Gross profit margin increased from 9.8% in 2017 to 11.0% in 2018 due to higher production volume of household products and the high profit margin from the money lending business[73]. - Employee remuneration, including Directors' emoluments, increased by approximately HK$23,239,000 to approximately HK$69,437,000 for the fiscal year of 2018[96]. - The Group's gearing ratio decreased from 19.6% in 2017 to 18.2% in 2018, attributed to a reduction in bank borrowings in the PRC[85]. Business Segments - Revenue from the household products business was approximately HK$238,848,000 in 2018, reflecting a 13.8% increase from approximately HK$209,877,000 in 2017[25]. - The segmental loss for the household products business was approximately HK$947,000 in 2018, a significant improvement from a loss of approximately HK$7,921,000 in 2017[25]. - Revenue from the mobile game business was approximately HK$5,081,000 during the reporting period, with a segment loss of approximately HK$27,906,000, compared to a loss of approximately HK$5,835,000 in 2017[28]. - The money lending business generated revenue of approximately HK$7,105,000 in 2018, down from HK$8,745,000 in 2017, with a segment profit of approximately HK$2,393,000 compared to HK$5,683,000 in 2017[34]. - Revenue from the property investment business was approximately HK$1,329,000 in 2018, an increase from approximately HK$895,000 in 2017, with a segment profit of approximately HK$3,521,000 compared to HK$1,324,000 in 2017[35]. Investments and Acquisitions - The Group completed the acquisition of Cubinet Interactive in July 2018 to expand its mobile game business in Southeast Asia[27]. - The Group invested approximately HK$9,500,000 in capital expenditure to enhance its environmental, social, and governance (ESG) standards, with an additional estimated investment of HK$6,000,000 required[52]. Market Trends and Strategy - The global games market size increased by 13.3% to US$137.9 billion in 2018, with the Asia Pacific market growing by 16.8% and representing 52% of the global market[56]. - Mobile gaming generated approximately US$70.2 billion in 2018, accounting for 51% of all global game revenues, with US$56.4 billion from smartphone gaming and US$13.9 billion from tablet games[56]. - The Group plans to focus on the mobile game business as a key growth driver, with intentions to publish more new titles in 2019 and invest in research and development[44]. - The Group believes that the mobile game business will become the major contributor to its financial performance in the near future[121]. - The mobile game industry is rapidly growing, with the Group having established a strong foundation for accelerated growth since entering the segment in the second half of 2017[112]. Risks and Challenges - The household products business is heavily concentrated, with the largest customer contributing over 95% of the segment's revenue, posing a risk to sales performance[104]. - The mobile games industry is highly competitive, requiring significant marketing campaigns and financial resources for commercial success[117]. - External interruptions, such as hacking, could adversely affect the Group's sales performance and financial position if not addressed[118]. - Changes in legal and regulatory requirements across different countries may disrupt the Group's financial performance and operational model[119]. Operational Insights - The Group has established a strong foundation for its mobile business, aligning with its strategy to broaden its income base[19]. - The Group has not entered into any derivative contracts to hedge against foreign exchange risks, which may affect performance due to fluctuations in RMB[95]. - The implementation of appropriate internal control measures has been established to monitor business performance[120]. - The Group aims to expand its network in the mobile game industry through partnerships with studios and investors[120]. Customer and Supplier Concentration - The largest customer accounted for 93.17% of the group's total sales during the financial year[186]. - The aggregate sales from the five largest customers represented 95.03% of the group's total sales[186]. - The largest supplier contributed 21.91% to the group's total purchases[186]. - The aggregate purchases from the five largest suppliers accounted for 56.23% of the group's total purchases[186].