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之內容概不負責，對其 準確性或完整性亦不發表任何聲明，並明確表示，概不就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之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 主席兼執行董事 朱國華 香港，二零二五年八月一日 （股份代號：907） 變更香港主要營業地點 高雅光學國際集團有限公司（「本公司」）董事（「董事」）會（「董事會」）謹此宣佈，自二零 二五年七月二十八日起，本公司於香港之總辦事處及主要營業地點變更為香港皇后大道 中181號新紀元廣場低座21樓。本公司電話及傳真號碼將保持不變。 承董事會命 於本公告日期，執行董事為朱國華女士及顧建國先生；非執行董事為林永耀先生及李強 先生；而獨立非執行董事為陳志偉先生及羅家明先生。 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 ） ...

Dear Non-registered Shareholder(s)(Note 1) , 31 July 2025 ELEGANCE OPTICAL INTERNATIONAL HOLDINGS LIMITED 高雅光學國際集團有限公司 (Incorporated in Bermuda with limited liability) （於百慕達註冊成立的有限公司） (Stock Code 股份代號: 907) NOTIFICATION LETTER 通知信函 Should you have any queries in relation to this letter, please call the Hong Kong Branch Share Registrar at (852) 2849 3399 during business hours from 9:00 a.m. to 5:00 p.m., Monday to Friday, excluding Hong Kong public holidays. Yours faithfully Elegance Optical International Ho ...

ELEGANCE OPTICAL INTERNATIONAL HOLDINGS LIMITED 高雅光學國際集團有限公司 (Incorporated in Bermuda with limited liability) （於百慕達註冊成立的有限公司） (Stock Code 股份代號: 907) NOTIFICATION LETTER 通知信函 Dear Registered Shareholder(s), 31 July 2025 The following document(s) of Elegance Optical International Holdings Limited (the "Company") has/have been prepared in English and Chinese and is/are available on the websites of the Company at www.irasia.com/listco/hk/eleganceoptical and The Stock Exchange of Hong Kong Limited at www.hkexnew ...

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） 股東週年大會通告 茲通告高雅光學國際集團有限公司（「本公司」）謹訂於二零二五年八月二十九日（星期五） 上午十時正假座香港皇后大道中181號新紀元廣場低座21樓舉行股東週年大會，以處理下 列事項： 作為普通事項： 普通決議案 — 1 — 1. 省覽及採納本公司截至二零二五年三月三十一日止年度之經審核綜合財務報表以及 董事會與核數師報告。 2. 重選朱國華女士為本公司執行董事。 3. 重選顧建國先生為本公司執行董事。 4. 重選林永耀先生為本公司非執行董事。 5. 重選李強先生為本公司非執行董事。 6. 授權本公司董事會（「董事會」或「董事」）釐定本公司董事薪酬。 7. 續聘栢淳會計師 ...

此乃重要通函 請即處理 閣下如對本通函之任何內容或應採取之行動有任何疑問，應諮詢股票經紀或其他註冊證券交易商、銀行經理、 律師、專業會計師或其他專業顧問。 閣下如已將名下之高雅光學國際集團有限公司股份全部售出或轉讓，應立即將本通函連同隨附之委任代表表 格送交買方或承讓人，或經手買賣或轉讓之銀行、股票經紀或其他註冊交易商或其他代理，以便轉交買方或 承讓人。 香港交易及結算所有限公司以及香港聯合交易所有限公司對本通函之內容概不負責，對其準確性或完整性亦 不發表任何聲明，並明確表示概不會就因本通函全部或任何部分內容而產生或因倚賴該等內容而引致之任何 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） 有關 更新發行新股份及購回股份之一般授權、 重選退任董事之建議 及 股東週年大會通告 高雅光學國際集團有限公司謹訂於二零二五年八月二十九日（星期五）上午十時正假座香港皇后大道中181號 新紀元廣場低座21樓舉行股東週年大會，召開 ...

ELEGANCE OPTICAL INTERNATIONAL HOLDINGS LIMITED 高 雅 光 學 國 ANNUAL REPORT 2024/2025 年 報 際 集 團 有 限 公 司 Contents 目錄 | Corporate Information | 2–3 | | --- | --- | | 公司資料 | | | Management Discussion and Analysis | 4–8 | | 管理層討論及分析 | | | Environmental, Social and Governance Report | 9–25 | | 環境、社會及管治報告 | | | Profiles of Directors | 26–27 | | 董事簡介 | | | Corporate Governance Report | 28–51 | | 企業管治報告 | | | Report of the Directors | 52–62 | | 董事會報告 | | | Independent Auditor's Report | 63–73 | | 獨立核數師報告 | | | Consolid ...

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） 截至二零二五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」）截至二零二五年三月三十一日止年度之經審核綜合財務業績， 連同二零二四年比較數字如下： 綜合損益表 截至二零二五年三月三十一日止年度 | | | 二零二五年 | 二零二四年 | | --- | --- | --- | --- | | | 附註 | 千港元 | 千港元 | | 持續經營業務 | | | | | 收益 | 5 | 14,457 | 23,989 | | 銷售及服務成本 | | (13,423) | (19,115) ...

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]

Financial Performance - For the six months ended September 30, 2024, the company reported a loss attributable to owners of the company of HKD 13,787,000, compared to a loss of HKD 9,495,000 for the same period in 2023, representing a 45.5% increase in losses year-over-year [4]. - The company's revenue for the six months ended September 30, 2024, was HKD 7,096,000, a decrease from HKD 10,296,000 in the same period of 2023, indicating a decline of 30.6% [2]. - Basic loss per share for the period was HKD (1.58), compared to HKD (1.09) in the previous year, reflecting a worsening in per-share performance [6]. - Total comprehensive expenses for the period, after tax, amounted to HKD 13,802,000, up from HKD 9,219,000 in the prior year, marking a 49.5% increase [11]. - The group reported a loss before tax of HKD 13,787,000 for the six months ended September 30, 2024, compared to a loss of HKD 9,495,000 for the same period in 2023 [44]. Revenue Breakdown - Total revenue for the six months ended September 30, 2024, was HKD 7,096,000, a decrease of 30.8% compared to HKD 10,296,000 for the same period in 2023 [47]. - Revenue from sales of goods decreased to HKD 4,833,000 from HKD 7,859,000, representing a decline of 38.5% [52]. - Revenue from film distribution and commission income increased to HKD 2,023,000 from HKD 1,737,000, showing a growth of 16.5% [52]. - Revenue from external customers in Europe decreased to HKD 722,000 from HKD 3,010,000, a decline of 76.0% [47]. - Revenue from external customers in the Americas decreased to HKD 2,945,000 from HKD 3,708,000, a decline of 20.5% [47]. - Revenue from the eyewear business decreased to approximately HKD 4,800,000 for the six months ended September 30, 2024, down from HKD 7,900,000 in the same period last year, reflecting a strategic repositioning of the business [73]. - Revenue from the film business increased to HKD 2,000,000 for the current period, up from HKD 1,700,000 in the previous year, due to strategic decisions to focus resources on film investment projects [74]. - Rental income from property investments decreased to HKD 500,000 for the current period, down from HKD 700,000 in the same period last year, following the sale of several investment properties [75]. Assets and Liabilities - The company's non-current assets as of September 30, 2024, totaled HKD 53,843,000, slightly down from HKD 54,108,000 as of March 31, 2024 [14]. - Current liabilities increased to HKD 97,219,000 from HKD 71,874,000, indicating a significant rise of 35.2% [18]. - The net current liabilities as of September 30, 2024, were HKD (48,609,000), compared to HKD (35,072,000) in the previous period, showing a deterioration in liquidity [19]. - As of September 30, 2024, the group's cash and cash equivalents were approximately HKD 4,300,000, down from HKD 7,100,000 as of March 31, 2024, while short-term borrowings increased to HKD 42,900,000 from HKD 13,100,000 [83]. - The debt-to-equity ratio as of September 30, 2024, was approximately 30.8%, significantly up from 6.3% as of March 31, 2024 [83]. - The group is facing a current liability exceeding current assets by HKD 49,000,000 as of September 30, 2024, compared to HKD 34,200,000 as of March 31, 2024, prompting measures to alleviate liquidity pressure [83]. Strategic Initiatives - The company is implementing various measures to optimize its sales network and control costs to improve profitability and cash flow [25]. - The company is actively seeking alternative financing and bank loans to meet its existing financial obligations and future capital expenditures [25]. - The board believes that, with the planned measures, the company will have sufficient working capital for at least the next twelve months to meet its operational needs [27]. - The company is actively seeking further collaboration and investment opportunities with major film studios to expand its presence in the film industry, leveraging the recovery in the Hong Kong film sector supported by government policies [80]. - The company is establishing partnerships with cost-competitive suppliers in Southeast Asia to diversify its supply chain, although this transformation may impact short-term performance [79]. - The eyewear business is transitioning to a procurement and purchasing service provider to enhance flexibility and cost-effectiveness, facing challenges from a deteriorating macroeconomic environment, particularly in major markets like Europe and the US, where inflation has reduced consumer purchasing power [79]. Governance and Compliance - The group has not applied any new accounting standards that have been issued but not yet effective during the reporting period [29]. - The group’s total assets and liabilities analysis is not disclosed as there is no regular submission of such information to management [46]. - The company has adopted and complied with the corporate governance code as per the Hong Kong Stock Exchange's listing rules as of September 30, 2024 [84]. - The company has not purchased, redeemed, or sold any of its listed securities during the six months ending September 30, 2024 [86]. - The interim financial information for the six months ending September 30, 2024, has not been reviewed or audited by the company's auditors but has been reviewed by the audit committee [88]. Credit and Risk Management - Accounts receivable increased to HKD 7,878,000 as of September 30, 2024, compared to HKD 5,754,000 as of March 31, 2024, indicating a rise in credit sales [66]. - The company maintained strict control over its accounts receivable to minimize credit risk, with overdue balances regularly reviewed by senior management [66]. - The company has not recorded any revenue from debt and securities investment segments during both periods, indicating a cautious approach in volatile financial markets [77]. - The company has not generated any revenue from its energy business during the current period, consistent with the previous year [78]. - The company has not made any changes to its issued share capital during the six months ended September 30, 2024 [70]. - The company has no capital commitments for the purchase of properties, plants, and equipment as of September 30, 2024, and no contingent liabilities related to bank guarantees for its subsidiaries [81].

Climate and Sustainability - The Group has not been significantly impacted by extreme weather conditions during the reporting period due to established emergency plans[3]. - The Group expects that climate-related physical risks will not have a material impact on operations and financial performance in the short or medium term[3]. - The Group is committed to monitoring existing and emerging climate-related policies and regulations to manage transition risks[3]. - The Group emphasizes the importance of sustainability and efficient use of natural resources in its operations[1]. - The Group has set safety, security, and environmental goals to reduce waste and emissions[1]. - The Group will continue to invest in energy-efficient appliances and materials to enhance sustainability[22]. Corporate Governance - The Company has maintained high standards of corporate governance practices, complying with the Corporate Governance Code throughout the year ended March 31, 2024, with some deviations noted[45]. - The Company emphasizes transparency and accountability as key components of its corporate governance framework[45]. - The Company has established a risk management process to identify and assess significant risks[107]. - The Board has established a corporate governance function to review and monitor compliance with legal and regulatory requirements[122]. - The Company has implemented an anti-corruption policy to maintain a zero-tolerance stance against bribery and corruption[139]. - The Audit Committee reviews the effectiveness of the internal control and risk management systems annually[135]. - The Company has adopted a diversity policy for its Board to enhance performance and consider various factors such as gender, age, and professional experience[120]. Financial Performance - For the financial year ended March 31, 2024, the Group reported revenue of HK$23,989,000, a decrease from HK$38,451,000 in the previous year, representing a decline of approximately 37.5%[78]. - The loss for the year was HK$59,359,000, compared to a loss of HK$45,668,000 in the prior year, indicating an increase in losses of approximately 30%[78]. - The loss attributable to the owners of the Company was HK$59,359,000, while the previous year recorded a loss of HK$77,389,000 attributable to owners and HK$31,721,000 to non-controlling interests[78]. - The Group's financial performance over the last five years shows a significant decline in revenue from HK$66,246,000 in 2020 to HK$23,989,000 in 2024[78]. - The Company reported no reserves available for distribution or paying dividends to shareholders as of the reporting year, in accordance with Bermuda's Companies Act 1981[50]. - The Company has not declared any dividends for the year ended March 31, 2024, consistent with the previous year[151]. Board Composition and Diversity - The Company appointed Mr. Law, Michael Ka Ming and Ms. Lai Pik Chi Peggy as independent non-executive directors on May 10, 2024, ensuring compliance with Listing Rules 3.10(1) and 3.21[30]. - The Board's gender diversity target of having no less than 20% female directors was achieved with the appointment of Ms. Lai Pik Chi Peggy, following a recommendation from the Nomination Committee[37]. - The Board composition reflects a diverse mix of educational background, professional knowledge, and industry experience, although it initially lacked female representation until recent appointments[36]. - The Nomination Committee will continue to review the Board's composition to maintain diversity and meet future targets[37]. - The Company has arranged appropriate directors' liability insurance coverage for its Directors and officers throughout the year[175]. Employee Management and Remuneration - The Group treats all employees equally, ensuring that employment and remuneration are not affected by social identities[6]. - The Group provides competitive compensation and benefits to attract and retain talent[7]. - The Group adopts a five to six days workweek to ensure adequate rest for employees[8]. - The remuneration policy for Directors is aligned with market practices and is subject to shareholders' approval at general meetings[65]. - The emoluments of employees are determined based on individual performance and market pay levels, including basic salaries and discretionary bonuses[65]. - The Remuneration Committee held 2 meetings during the reporting year to review the remuneration packages of all directors and senior management[115]. Risk Management - The Group has established a risk management process to identify and assess significant risks[107]. - The risk management process includes risk identification, evaluation, management measures, and control and review[134]. - The management is tasked with monitoring risks and implementing measures to mitigate them in daily operations[181]. - The Audit Committee oversees the Control Systems and reviews management's performance regarding their effectiveness annually[181]. Shareholder Engagement - The annual general meeting serves as a channel for the Board to address shareholder concerns, with notices sent at least 21 days prior to the meeting[102]. - The Company confirms that there are no material uncertainties that may cast significant doubt on its ability to continue as a going concern[84]. - The Company has confirmed that no significant transactions involving directors or their related entities occurred during the year[110].