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。 截至二零二三年八月三十一日止六個月之中期業績 簡明綜合損益及其他全面收益表 截至二零二三年八月三十一日止六個月 期間溢利 191,426 176,774 期間全面收益總額 156,683 209,026 – 2 – – 3 – 簡明綜合股東權益變動報表 （股份代號︰900） （於香港註冊成立之有限公司） AEON 信貸財務（亞洲）有限公司 AEON CREDIT SERVICE (ASIA) COMPANY LIMITED 簡明綜合損益表 截至二零二三年八月三十一日止六個月 – 1 – 二零二二年 三月一日至 二零二二年 八月三十一日 （未 經 審 核） （未 經 審 核） 千港元 千港元 期間其他全面（支 出）收 益 (34,743) 32,252 | --- | --- | --- | --- | |---------------------- ...

二零二二年 三月一日至 二零二二年 五月三十一日 （未 經 審 核） （未 經 審 核） 千港元 千港元 期間溢利 96,967 82,663 簡 明 綜 合 財 務 報 表 乃 按 歷 史 成 本 基 準 編 製，惟 若 干 按 公 允 值 計 算 較 為 適 合 之 金 融 工 具 除 外。 | --- | --- | --- | --- | |------------------------------------------------------------------------------------------|-------------|----------------------------------------------------------------------------------------|------------------------------------------------------------------------------------| | 收 入 | 附 註 2 | 二零二三年 \n三月一日至 \n二零二三年 五月三十一日 （未 經 審 核） \ ...

年度溢利 373,611 342,592 – 7 – 保險合約1 二零二二年修訂本還將二零二零年修訂本的生效日期推遲至二零二四年一月一日或之 後 開 始 的 年 度 報 告 期。二 零 二 二 年 修 訂 本 連 同 二 零 二 零 年 修 訂 本 對 二 零 二 四 年 一 月 一 日 或 之 後 開 始 的 年 度 報 告 期 生 效，允 許 提 前 申 請。如 果 實 體 在 二 零 二 二 年 修 訂 本 發 佈 後 的 較 早 時 期 應 用 二 零 二 零 年 修 訂 本，則 該 實 體 還 應 在 該 時 期 應 用 二 零 二 二 年 修 訂 本。根 據 集 團 截 至 二 零 二 三 年 二 月 二 十 八 日 的 未 償 還 負 債，應 用 二 零 二 零 年 和 二 零 二 二 年 修 訂 本 不 會 導 致 集 團 負 債 的 重 新 分 類。 | --- | --- | --- | |----------|-------|--------------------------------------------------| | | | | | 信用卡 | – | 向個別人士提供信用卡 ...

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。 （股份代號︰900） （於香港註冊成立之有限公司） AEON 信貸財務（亞洲）有限公司 AEON CREDIT SERVICE (ASIA) COMPANY LIMITED 截至二零二二年十一月三十日止九個月之未經審核業績 AEON信貸財務（亞 洲）有限公司（「本 公 司」）董事會（「董 事 會」）欣然宣佈本公司及 其附屬公司（「本 集 團」）截至二零二二年十一月三十日止九個月（「報 告 期 間」或 「二 零 二 二╱二 三 財 政 年 度 首 九 個 月」）之 未 經 審 核 綜 合 業 績，連 同 上 期 比 較 數 字 如 下： 簡明綜合損益表 截至二零二二年十一月三十日止九個月 | --- | --- | --- | --- | |------------------------------------------------------- ...

AEON CREDIT SERVICE (ASIA) COMPANY LIMITED （股份代號：900） （於香港註冊成立之有限公司） | --- | --- | |-------|-------------------------------------| | | | | | | | | | | | | | | 中期報告 | | | 截至二零二二年八月三十一日 止六個月 | | | | | | | 目錄 頁次 公司資料 2 財務報表 簡明綜合損益表 3 簡明綜合損益及其他全面收益表 4 簡明綜合財務狀況表 5 簡明綜合股東權益變動報表 7 簡明綜合現金流動表 8 簡明綜合財務報表附註 9 暫停辦理股份過戶登記手續 31 管理層論述與分析 31 信貸業務模式及有關主要內部監控 39 風險管理 43 企業管治及其他資料 46 簡明綜合財務報表審閱報告 51 詞彙 53 – 1 – 公司資料 | --- | |----------------------| | | | 股份過戶登記處 | | 卓佳秘書商務有限公司 | | 香港 | | 夏愨道 16 號 | | | 遠東金融中心17樓 | --- | --- | ...

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。 （股份代號︰900） （於香港註冊成立之有限公司） AEON 信貸財務（亞洲）有限公司 AEON CREDIT SERVICE (ASIA) COMPANY LIMITED 截至二零二二年五月三十一日止三個月之未經審核業績 AEON信貸財務（亞 洲）有限公司（「本 公 司」）董事會欣然宣佈本公司及其附屬公 司（「本 集 團」）截 至 二 零 二 二 年 五 月 三 十 一 日 止 三 個 月 之 未 經 審 核 綜 合 業 績，連 同 上 期 比 較 數 字 如 下： 簡明綜合損益表 截至二零二二年五月三十一日止三個月 | --- | --- | --- | --- | |----------------------------------------------------------------------------------------- ...

Financial Performance - Total revenue for the fiscal year 2022 was HKD 1,049,589 million, a decrease from HKD 1,089,858 million in 2021[22]. - The annual profit for 2022 was HKD 342,592 million, compared to HKD 301,575 million in 2021, reflecting an increase of approximately 13.6%[22]. - Earnings per share for 2022 were HKD 81.81 cents, up from HKD 72.02 cents in 2021, representing a growth of 13.5%[22]. - Total revenue for the year was HKD 1,049.6 million, a decrease of 3.7% or HKD 40.3 million from the previous fiscal year[29]. - Net interest income decreased by 6.3% to HKD 847.4 million, down from HKD 904.6 million in the previous year[30]. - The group’s operational income for the fiscal year 2021/22 was HKD 1,020.5 million, a decline of 4.0% compared to HKD 1,063.1 million in the previous year[32]. - The group recorded a pre-tax profit of HKD 398 million, an increase of HKD 40.1 million from the previous fiscal year, resulting in a net profit growth of 13.6%[29]. - The total comprehensive income for the year was HKD 379,018, up from HKD 292,744, indicating a significant increase of 29.4%[186]. Assets and Equity - Total assets as of February 28, 2022, were HKD 5,089,556 million, a slight decrease from HKD 5,083,366 million in 2021[23]. - The total equity as of February 28, 2022, was HKD 3,633,542 million, an increase from HKD 3,422,030 million in 2021, indicating a growth of approximately 6.2%[23]. - As of February 28, 2022, the company's net asset value was HKD 3,633,500,000, an increase from HKD 3,422,000,000 on February 28, 2021, reflecting a growth of approximately 6.2%[44]. - The net debt-to-equity ratio as of February 28, 2022, was 0.1, unchanged from the previous year[153]. Customer Loans and Receivables - The group's overall sales increased by 21.1% compared to the fiscal year 2020/21, with total customer loans and receivables rising by 5.2% as of February 28, 2022[25]. - Total customer loans and receivables increased by HKD 212.3 million to HKD 4,274.6 million, with personal loans rising by 15.9% to HKD 905.4 million[37]. - The overdue customer loans and receivables ratio decreased from 4.1% to 3.5% year-on-year, indicating improved credit quality[25]. - The impairment provision balance as of February 28, 2022, was approximately HKD 181,143,000, with HKD 94,095,000 deducted in the consolidated income statement for the year ended February 28, 2022[179]. - The expected credit loss model is applied based on a three-stage process, with the expected credit loss calculated using individual assessments and/or a provisioning matrix based on internal credit ratings[179]. Dividends - The company declared an interim dividend of HKD 0.22 per share for the fiscal year 2022[21]. - The group plans to maintain a stable dividend policy with a target payout ratio of no less than 30% of the fiscal year's consolidated net profit, proposing a final dividend of HKD 0.22 per share[28]. - The proposed final dividend is HKD 0.22 per share, totaling HKD 92,128,000, an increase from HKD 0.18 per share in the previous year, totaling HKD 75,378,000[155]. - The company declared dividends totaling HKD 92,128 thousand for the year, consistent with the previous year[189]. Operational Challenges and Strategies - The company faced challenges due to the ongoing COVID-19 pandemic but saw a rebound in local consumer spending during the first three quarters of the fiscal year[24]. - The demand for anti-epidemic products increased significantly as consumer behavior shifted back to online shopping in response to tightened social distancing measures in the fourth quarter[24]. - The company plans to continue focusing on market expansion and adapting to changing consumer preferences in the post-pandemic environment[24]. - The management remains optimistic about returning to a stable growth trajectory despite the challenges faced during the fiscal year[24]. - The company anticipates continued challenges in the operating environment due to geopolitical and economic conflicts, impacting business activities in Hong Kong[46]. Employee and Training Initiatives - The total number of employees increased from 379 on February 28, 2021, to 510 on February 28, 2022, with 358 based in Hong Kong and 152 in mainland China[50]. - The company has implemented various training programs to enhance employee skills and ensure high-quality customer service[50]. - Total training hours increased from 4,938 in 2020/21 to 8,034 in 2021/22, representing a growth of approximately 62.5%[83]. - The number of employees trained rose from 1,887 in 2020/21 to 2,737 in 2021/22, an increase of about 45%[83]. - The company has a comprehensive onboarding training program for new employees to understand its corporate values and compliance standards[79]. Sustainability and Corporate Governance - The company established a Sustainability Committee that held four meetings and reported five times to the Board during the fiscal year ending February 28, 2022[59]. - The company conducted a comprehensive materiality assessment to identify key sustainability issues impacting its operations and stakeholders[60]. - Eight key sustainability focus areas were developed, including customer-centricity, corporate governance, and environmental protection[61]. - The company is committed to maintaining high standards of corporate governance and social responsibility, ensuring compliance with applicable laws and regulations[63]. - The company has implemented a risk-based approach to establish effective anti-money laundering and counter-terrorist financing systems, with no violations reported for the fiscal year ending February 28, 2022[64]. Risk Management and Internal Controls - The company has established a corporate risk management framework that includes credit, operational, market, liquidity, compliance, legal, and regulatory risks[134]. - The internal control system is designed to prevent unauthorized use or disposal of the group's assets and ensure reliable financial reporting[134]. - The company has established a three-line defense risk management model, including operational units, risk management department, and internal audit department[135]. - No significant internal control deficiencies were found during the year, and appropriate measures have been taken based on recommendations from internal auditors and external auditors[136]. - The company has implemented a whistleblowing policy to maintain high standards of integrity and accountability, ensuring confidentiality for whistleblowers[137]. Shareholder Communication and Corporate Structure - The company held its annual general meeting on June 25, 2021, with all board members and key executives in attendance[146]. - The company has established various communication channels with shareholders, including annual general meetings and regular meetings with investors and analysts[145]. - The company’s board of directors is required to retire at the annual general meeting in 2022 but is eligible for re-election[159]. - The board consists of eight members, including three executive directors, two non-executive directors, and three independent non-executive directors, complying with the requirement of at least one-third independent non-executive directors[113]. Financial Reporting and Compliance - The company’s financial statements for the year ended February 28, 2022, were audited by Deloitte, confirming compliance with Hong Kong Financial Reporting Standards[176]. - The application of revised Hong Kong Financial Reporting Standards did not have a significant impact on the financial position and performance of the company for the current and prior years[3]. - The company’s financial reporting adheres to the applicable disclosure requirements set forth by listing rules and company ordinances[8]. - The auditors identified and assessed risks of material misstatement in the consolidated financial statements due to fraud or error, implementing audit procedures to address these risks[182].

AEON CREDIT SERVICE (ASIA) COMPANY LIMITED （股份代號：900） （於香港註冊成立之有限公司） | --- | --- | |-------|-------------------------------------| | | | | | | | | | | | | | | 中期報告 | | | 截至二零二一年八月三十一日 止六個月 | | | | | | | 目錄 頁次 公司資料 2 財務報表 簡明綜合損益表 3 簡明綜合損益及其他全面收益表 4 簡明綜合財務狀況表 5 簡明綜合股東權益變動報表 7 簡明綜合現金流動表 8 簡明綜合財務報表附註 9 暫停辦理股份過戶登記手續 32 管理層論述與分析 32 風險管理 40 企業管治及其他資料 43 簡明綜合財務報表審閱報告 49 詞彙 51 – 1 – 公司資料 | --- | --- | |------------------------------------|-----------------------------------------------------------| | 董事會 | 主要往來銀行 | ...

EON 9 CREDIT SERVIC AEON CREDIT SERVICE (ASIA) COMPANY LIMITED AEON 信貸財務 (亞洲) 有限公司 (於香港註冊成立之有限公司) 股份代號 : 900 年 報 2020/21 HTH »)) 8888 8686 8898 8888 1200/00 VISA CHIU CHOI SUN (@ JAP world TF "))) ЯЯЙЯ 8888 8888 8 »)) 8686 8888 8888 8686 我們勵行植樹活動 我們是 ÆON 目錄 53 獨立核數師報告書 | --- | --- | --- | |----------------------|-------|--------------------------| | | | | | 公司資料 | | 財務報表 | | 股東日誌 | 58 | 綜合損益表 | | 財務摘要 | 59 | 綜合損益及其他全面收益表 | | 管理層討論及分析 | 60 | 綜合財務狀況表 | | 環境、社會及管治報告 | 62 | 綜合股東權益變動報表 | | 董事會 | 63 | 綜合現金流動表 | | ...

AEON CREDIT SERVICE (ASIA) COMPANY LIMITED （股份代號：900） （於香港註冊成立之有限公司） 中期報告 截至二零二零年八月三十一日 止六個月 目錄 頁次 公司資料 2 財務報表 簡明綜合損益表 3 簡明綜合損益及其他全面收益表 4 簡明綜合財務狀況表 5 簡明綜合股東權益變動報表 7 簡明綜合現金流動表 8 簡明綜合財務報表附註 9 暫停辦理股份過戶登記手續 33 管理層論述與分析 33 風險管理 40 企業管治及其他資料 43 簡明綜合財務報表審閱報告 49 詞彙 51 – 1 – 公司資料 | --- | --- | |-----------------------------|------------------------------------------| | 董事會 | 主要往來銀行 | | 執行董事 | Mizuho Bank, Ltd. | | 深山友晴 （董事總經理） | 香港分行 | | 黎玉光 （董事副總經理） | MUFG Bank, Ltd. | | 馮興源 | 香港分行 | | 竹中大介 | Sumitomo Mitsui Bankin ...