Revenue Performance - Revenue from the film and film rights investment business increased from HKD 1,700,000 to HKD 2,000,000, reflecting a strategic shift towards film investment projects due to improved industry conditions[4] - The group's total revenue decreased from HKD 10,296,000 to HKD 7,096,000, representing a decline of approximately 30.6% year-on-year[22] - Revenue from external customers totaled HKD 7,096,000 for the six months ended September 30, 2024, a decrease from HKD 10,296,000 in the same period of 2023[80] - Total revenue for the six months ended September 30, 2024, was HKD 7,096,000, a decrease of 31.4% compared to HKD 10,296,000 for the same period in 2023[93] - Sales of goods at a point in time amounted to HKD 4,833,000, down 38.5% from HKD 7,859,000 in the previous year[93] - Revenue from film distribution and commission income increased to HKD 2,023,000, up 16.5% from HKD 1,737,000 in the prior year[93] - For the six months ended September 30, 2024, the eyewear business generated revenue of approximately HKD 4,800,000, a decrease from HKD 7,900,000 in the same period last year[168] - Revenue from the European market decreased to HKD 722,000 from HKD 3,010,000 year-over-year[80] Profitability and Losses - The gross profit margin decreased from HKD 1,627,000 to HKD 1,265,000, indicating a reduction in profitability[22] - The group recorded a pre-tax loss of HKD 13,787,000 compared to a loss of HKD 9,495,000 in the previous year, marking a year-on-year increase in losses of approximately 45.5%[22] - The company incurred a total comprehensive loss of (13,802) thousand HKD for the period, compared to a loss of (9,219) thousand HKD in the previous year[25] - The company reported a net loss of approximately HKD 13,787,000 for the six months ended September 30, 2024[51] - The company reported a loss attributable to owners of HKD 13,787,000 for the period, compared to a loss of HKD 9,495,000 in the same period last year[90] - The company incurred a loss before tax of HKD 13,787,000 for the reporting period[60] Financial Position and Liquidity - Cash and cash equivalents decreased from HKD 7,100,000 to HKD 4,300,000, indicating a decline in liquidity[21] - The company's cash and cash equivalents decreased to 4,021 thousand HKD from 7,192 thousand HKD year-over-year[48] - The company has a current liability exceeding current assets by 49 million HKD, an increase from 34.2 million HKD as of March 31, 2024[40] - Current liabilities exceeded current assets by approximately HKD 48,609,000 as of September 30, 2024[51] - The company has obtained external credit financing to improve its liquidity and financial condition[40] Debt and Financial Risk - Short-term borrowings increased significantly from HKD 13,100,000 to HKD 42,900,000, reflecting a rise in financial leverage[21] - The debt-to-equity ratio rose to approximately 30.8% from 6.3%, indicating increased financial risk[21] - The group has assessed that the default risk of its interest-bearing borrowings is not significant as of September 30, 2024[143] - As of September 30, 2024, the company had no debts secured against its assets[175] Operational Changes and Strategies - The company aims to strengthen partnerships within the film industry and is actively seeking further collaboration and investment opportunities[20] - The company has implemented various measures to optimize its sales network and control costs to improve profitability and cash flow[31] - The company is facing unprecedented challenges due to rising production costs in mainland China and increased competition from lower-cost Southeast Asian manufacturers[172] - The company is implementing a long-term strategy to diversify its supply chain by establishing partnerships with cost-competitive suppliers in Southeast Asia[172] - The company is shifting its focus to procurement services for eyewear products to alleviate pressure from high manufacturing costs and better meet customer demands[168] - The recent sales momentum in the eyewear business is showing positive trends despite the temporary decrease in revenue due to business transformation[168] Employee and Operational Metrics - The company employed 24 full-time employees as of September 30, 2024, a significant decrease from 166 employees in the previous year[39] - Employee benefits expenses totaled HKD 6,281,000, compared to HKD 6,948,000 in the prior year[87] Investment and Assets - The company reported an increase in inventory to 283 thousand HKD from 209 thousand HKD year-over-year[44] - The company’s investment in film copyrights increased to 25,400 thousand HKD from 4,162 thousand HKD year-over-year[44] - The company reported a net cash outflow from investing activities of (21,223) thousand HKD, compared to (10,298) thousand HKD in the previous year[48] Governance and Shareholder Information - The group has adopted and complied with the corporate governance code as per the listing rules, with no significant deviations reported[138] - Major shareholders include Zhu Guohua with 29.89% and Wang Yichuan with 11.95% of the issued ordinary shares as of September 30, 2024[135] - The company has no issued potential dilutive ordinary shares as of September 30, 2024[100] Related Party Transactions and Credit Risk - Related party transactions included accounting fees received from related companies amounting to HKD 690,000, down from HKD 990,000 in the previous year[112] - The group maintains strict control over outstanding receivables to minimize credit risk, with overdue balances reviewed regularly by senior management[121] - The group has a maximum credit period ranging from 45 to 120 days for its customers, with new customers generally required to make advance payments[121] - The group has no significant concentration of credit risk as receivables are related to multiple customers[121] Fair Value Measurements - The fair value of financial assets and liabilities is measured based on the amount that would be exchanged in an arm's length transaction between willing parties[129] - The group has not transferred between Level 1 and Level 2 in fair value measurements, nor has there been any transfer into or out of Level 3 as of March 31, 2024[130]

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。 ELEGANCE OPTICAL INTERNATIONAL HOLDINGS LIMITED 高 雅 光 學 國 際 集 團 有 限 公 司 （股份代號：907） （於百慕達註冊成立之有限公司） 截至二零二四年九月三十日止六個月之 中期業績 中期業績 高雅光學國際集團有限公司（「本公司」）董事會（「董事會」或「董事」）謹此公佈本公司及其 附屬公司（統稱「本集團」）截至二零二四年九月三十日止六個月（「本期間」）之未經審核中 期簡明綜合業績，連同二零二三年同期之比較數字載列如下： 未經審核中期簡明綜合損益表 截至二零二四年九月三十日止六個月 | --- | --- | |------------------------------|-------| | | | | 收益 銷售及服務成本 | | | 毛利 其他收入 銷售及分銷開支 | | | 行政開支 財務費用 | | | 除稅前虧損 | | | 所得稅開 ...

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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。 ELEGANCE OPTICAL INTERNATIONAL HOLDINGS LIMITED 高雅光學國際集團有限公司 高雅光學國際集團有限公司（「本公司」）董事會（「董事會」或「董事」）謹此公佈， 本公司及其附屬公司（統稱「本集團」）截至二零二四年三月三十一日止年度之經 審核綜合財務業績，連同二零二三年比較數字如下： 綜合損益表 截至二零二四年三月三十一日止年度 | | | 二零二四年 | 二零二三年 | | --- | --- | --- | --- | | | 附註 | 千港元 | 千港元 | | 持續經營業務 | | | | | 收益 | 5 | 23,989 | 21,704 | | 銷售及服務成本 | | (19,115) | (15,335) | | 毛利 | | 4,874 | 6,369 | | 其他收入及收益 | 5 | 13,338 | 2,988 | | 銷售及分銷開支 | | ...

目 錄 2 公司資料 3 管理層討論及分析 7 未經審核中期簡明綜合損益表 9 未經審核中期簡明綜合全面收益表 10 未經審核中期簡明綜合財務狀況表 12 未經審核中期簡明綜合權益變動表 13 未經審核中期簡明綜合現金流量表 14 未經審核中期簡明綜合財務報表附註 32 補充資料 高雅光學國際集團有限公司 公司資料 董事會 執行董事 鍾育麟先生 獨立非執行董事 文偉麟先生 鄭振民先生 許文浩先生 鄭振民先生 （主席） 文偉麟先生 許文浩先生 提名委員會 文偉麟先生 （主席） 鄭振民先生 許文浩先生 薪酬委員會 文偉麟先生 （主席） 鄭振民先生 許文浩先生 公司秘書 鍾育麟先生 主要往來銀行 星展銀行（香港）有限公司 創興銀行有限公司 核數師 審核委員會 中正天恆會計師有限公司 香港股份過戶登記處 聯合證券登記有限公司 香港北角 英皇道338號 華懋交易廣場2期 33樓3301-04室 主要股份過戶登記處 Conyers Corporate Services (Bermuda) Limited Clarendon House 2 Church Street Hamilton HM 11 Bermuda 註冊辦事 ...

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。 ELEGANCE OPTICAL INTERNATIONAL HOLDINGS LIMITED 高 雅 光 學 國 際 集 團 有 限 公 司 （於百慕達註冊成立之有限公司） （股份代號：907） 截至二零二三年九月三十日止六個月之 中期業績 中期業績 高雅光學國際集團有限公司（「本公司」）董事會（「董事會」或「董事」）謹此公佈本 公司及其附屬公司（統稱「本集團」）截至二零二三年九月三十日止六個月（「本期 間」）之未經審核中期簡明綜合業績，連同二零二二年同期之比較數字載列如下： 未經審核中期簡明綜合損益表 截至二零二三年九月三十日止六個月 截至九月三十日止六個月 二零二三年 二零二二年 （未經審核）（未經審核） （經重列） 附註 千港元 千港元 持續經營業務 ...

ANNUAL REPORT 2022/2023 年 報 ELEGANCE OPTICAL INTERNATIONAL HOLDINGS LIMITED 高 雅 光 學 國 際 集 團 有 限 公 司 ANNUAL REPORT 2022/2023 年報 Contents 目錄 | Corporate Information | 2–3 | | --- | --- | | 公司資料 | | | Management Discussion and Analysis | 4–9 | | 管理層討論及分析 | | | Environmental, Social and Governance Report | 10–26 | | 環境、社會及管治報告 | | | Profiles of Directors | 27–29 | | 董事簡介 | | | Corporate Governance Report | 30–53 | | 企業管治報告 | | | Report of the Directors | 54–65 | | 董事會報告 | | | Independent Auditor's Report | 66–7 ...

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。 ELEGANCE OPTICAL INTERNATIONAL HOLDINGS LIMITED 高 雅 光 學 國 際 集 團 有 限 公 司 （於百慕達註冊成立之有限公司） （股份代號：907） 截至二零二三年三月三十一日止年度 之全年業績 高雅光學國際集團有限公司（「本公司」）董事會（「董事會」或「董事」）謹此公佈， 本公司及其附屬公司（統稱「本集團」）截至二零二三年三月三十一日止年度之經 審核綜合財務業績，連同二零二二年比較數字如下： 綜合損益表 截至二零二三年三月三十一日止年度 二零二三年 二零二二年 附註 千港元 千港元 （經重列） 持續經營業務 收益 5 21,704 15,275 銷售及服務成本 (15,335) (10,875) ...

2053 中期報告 ELEGANCE OPTICAL INTERNATIONAL HOLDINGS LIMITED 高雅光學國際集團有限公司 (於百嘉遠註冊成立之有限公司) 股份代號:907 | --- | --- | --- | --- | --- | --- | |-------|-------|-------|----------------------------------|-------|-------| | | | | | | | | | | | | | | | | 目 | | 錄 | | | | | | | | | | | | 02 | | 公司資料 | | | | | 03 | | 管理層討論及分析 | | | | | 06 | | 未經審核中期簡明綜合損益表 | | | | | 07 | | 未經審核中期簡明綜合全面收益表 | | | | | | | 未經審核中期簡明綜合財務狀況表 | | | | | 08 | | 未經審核中期簡明綜合權益變動表 | | | | | 10 | | | | | | | 11 | | 未經審核中期簡明綜合現金流量表 | | | | | 12 | | 未經審核中 ...

B ELEGANCE optical international holdings limited 高雅光學國際集團有限公司 Incorporated in Bermuda with limited liability 於百慕逵註冊成立之有限公司 Stock Code 股份代號：907 ANNUAL REPORT 2021/2022 年 報 Contents 目錄 Contents 目錄 | --- | --- | |------------------------------------------------------------------|---------| | | | | Corporate Information 公司資料 | 2-3 | | Management Discussion and Analysis 管理層討論及分析 | 4-9 | | Environmental, Social and Governance Report 環境、社會及管治報告 | 10-17 | | Profiles of Directors 董事簡介 | 18-20 | | Corporate Governan ...