除年報所披露之資料外，本公司董事會（「董事會」）謹此就年報「購股權計劃」一節所 載之購股權計劃向本公司股東及潛在投資者提供以下補充資料： 購股權計劃 （ 於百慕達註冊成立之有限公司 ） （ 股份代號：00922） 有關截至二零二四年三月三十一日止年度之年報之補充公佈 茲提述安賢園中國控股有限公司（「本公司」）於二零二四年七月十八日刊發的截至二 零二四年三月三十一日止年度之年報（「年報」）。除非文義另有所指，否則本公佈所 用之詞彙與年報所界定者具有相同涵義。 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佈的內容概不負責， 對其準確性或完整性亦不發表任何聲明，並明確表示概不就因本公佈全部或任何部 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。 ANXIAN YUAN CHINA HOLDINGS LIMITED 安賢園中國控股有限公司* 截至二零二三年四月一日、二零二四年三月三十一日及年報日期，根據計劃授權可 供授出及根據購股權計劃可供發行的購股權總數為74,054,526份，佔年報日期已發 行股份總數（不包括庫存股份）約3.33%。購股權計劃項下並無設有服務提供者分項 限額。 經董事會酌情 ...

Market Overview - The Chinese funeral service market reached RMB 257.7 billion in 2020, with projections to grow to RMB 411.4 billion by 2026, reflecting a compound annual growth rate (CAGR) of 8.1%[9]. - The aging population in China is expected to drive demand in the funeral industry, with annual deaths projected to increase from 11.1 million to 12.22 million between 2025 and 2030[9]. - The overall market for funeral services in China is evolving towards a more diversified and professional landscape, driven by policy support and consumer demand for personalized services[10]. Financial Performance - The company reported a net profit of approximately HKD 18,200,000 for the period ending September 30, 2024, down from HKD 27,200,000 in the same period last year, representing a decrease of about 33.3%[20]. - Total revenue for the period was HKD 102,300,000, a decrease of 25.0% compared to HKD 136,500,000 in the previous year, primarily due to a 30% reduction in the number of burial plots sold[21]. - Gross profit for the period was HKD 74,300,000, down from HKD 98,900,000, reflecting a gross margin of 72.6%, slightly up from 72.4% in the previous year[21]. - Other income decreased by approximately HKD 500,000, mainly due to a reduction in bank interest income, which was HKD 2,600,000 compared to HKD 3,500,000 last year[22]. - Selling and distribution expenses decreased from HKD 18,200,000 to HKD 12,000,000, attributed to reduced promotional expenses in the cemetery market[23]. - Administrative expenses decreased from HKD 44,600,000 to HKD 36,700,000, mainly due to lower maintenance costs for cemetery and burial plot assets[24]. - Cash and cash equivalents decreased by approximately HKD 16,900,000 during the period, compared to an increase of HKD 74,700,000 in the same period last year[28]. - The current ratio as of September 30, 2024, was approximately 3.22, down from 3.96 as of March 31, 2024, due to an increase in current liabilities[29]. - The debt-to-asset ratio as of September 30, 2024, was 0.25, slightly up from 0.23 as of March 31, 2024[30]. - The company reported a net cash outflow from investing activities of HKD 45,209,000, compared to a cash inflow of HKD 58,219,000 in the previous period[98]. Shareholder Information - The company’s major shareholders include Master Point Overseas Limited, which holds over 50% of the issued share capital[53]. - Master Point Overseas Limited holds 1,273,530,616 shares, representing 57.33% of the total issued shares[57]. - Shengzhi International Limited and True Promise Investments Limited each hold 1,136,530,616 shares, accounting for 51.16% of the total issued shares[57]. - The total number of issued ordinary shares as of September 30, 2024, is 2,221,363,150[59]. Corporate Governance and Compliance - The audit committee has reviewed the financial reporting procedures and internal controls, confirming no objections to the accounting policies adopted[71]. - The company has complied with all applicable code provisions of the corporate governance code during the reporting period[70]. - The company has maintained the minimum public float required under the listing rules as of September 30, 2024[75]. Strategic Initiatives - The group aims to strengthen its focus on green funerals and ecological burial practices, emphasizing innovation and expanding the funeral service chain[15]. - The group emphasizes the importance of digital transformation and the integration of technology in enhancing service offerings within the funeral industry[10]. - The introduction of a 200 square meter "no-boundary" digital life experience space utilizing holography and AI technology received positive feedback and represents a significant innovation in the funeral service sector[14]. - The company plans to optimize its product strategy and service transformation to adapt to market changes and consumer demands[15]. - The management remains committed to providing high-quality services while navigating the challenges and opportunities within the funeral sector[15]. Employee and Operational Costs - Total employee costs for the period amounted to approximately HKD 17,700,000, compared to HKD 20,700,000 for the six months ended September 30, 2023[42]. - Employee benefits expenses (excluding directors and key management personnel) were HKD 15,308,000 for the six months ended September 30, 2024, a decrease of 16% from HKD 18,297,000 in the prior year[117]. Dividend Information - The interim dividend declared for the six months ended September 30, 2024, is HKD 0.005 per share, down from HKD 0.008 per share for the six months ended September 30, 2023[47]. - The declared interim dividend for the six months ended September 30, 2024, is HKD 0.005 per share, down from HKD 0.008 per share in the previous year, resulting in a total of HKD 11,107,000 compared to HKD 17,771,000[130][131]. Assets and Liabilities - Non-current assets totaled HKD 729,137,000 as of September 30, 2024, an increase from HKD 691,611,000 as of March 31, 2024[84]. - Current assets decreased to HKD 570,201,000 from HKD 583,520,000 in the previous period[84]. - Total liabilities increased to HKD 177,186,000 from HKD 147,480,000, indicating a rise in current liabilities[84]. - The company's equity attributable to owners was HKD 936,701,000, down from HKD 942,965,000[86]. - The company’s total liabilities decreased by HKD 43,931,000, indicating improved financial stability[94]. Miscellaneous - The company has no significant investments or acquisitions during the period[35][36]. - The company has no significant post-reporting period events that would impact its operations[48]. - The company has no reportable events after the reporting date[168]. - The company has no major capital commitments as of March 31, 2024[160].

Financial Performance - For the six months ended September 30, 2024, the company reported revenue of HKD 102,307 thousand, a decrease of 25% compared to HKD 136,483 thousand for the same period in 2023[2] - Gross profit for the same period was HKD 74,272 thousand, down 25% from HKD 98,865 thousand year-on-year[2] - The net profit attributable to the company's owners was HKD 17,382 thousand, a decline of 33% from HKD 26,014 thousand in the previous year[4] - Basic and diluted earnings per share decreased to HKD 0.78 from HKD 1.17, reflecting a 33% drop[4] - Total comprehensive income for the period was HKD 23,659 thousand, compared to HKD 18,522 thousand in the prior year, indicating an increase[9] - Revenue for the six months ended September 30, 2024, was HKD 102,307,000, a decrease of 25% compared to HKD 136,483,000 for the same period in 2023[21] - The group reported a pre-tax profit of HKD 10,825,000 for the six months ended September 30, 2024, compared to HKD 12,588,000 for the same period in 2023, indicating a decline of 14%[33] - The group recognized revenue of HKD 86,712,000 from sales of burial plots and niches, a decrease of 29.5% from HKD 123,160,000 in the same period of 2023[26] - Interest income from banks for the six months ended September 30, 2024, was HKD 2,566,000, down from HKD 3,547,000 in the same period of 2023, reflecting a decrease of 27.7%[26] - The interim dividend declared was HKD 0.5 per share, down from HKD 0.8 per share in the previous year, resulting in a total of HKD 11,107,000 for the six months ended September 30, 2024[34] Assets and Liabilities - Non-current assets totaled HKD 729,137 thousand as of September 30, 2024, up from HKD 691,611 thousand at the end of March 2024[12] - Current assets decreased to HKD 570,201 thousand from HKD 583,520 thousand, reflecting a decline in liquidity[12] - Current liabilities increased to HKD 177,186 thousand from HKD 147,480 thousand, indicating a rise in short-term obligations[12] - The company's total equity as of September 30, 2024, was HKD 972,957 thousand, slightly down from HKD 978,671 thousand at the end of March 2024[14] - As of September 30, 2024, the total assets and net assets of the group were approximately HKD 1,299,400,000 and HKD 973,000,000, respectively, compared to HKD 1,275,100,000 and HKD 978,700,000 as of March 31, 2024[73] - The net asset value per share was approximately HKD 0.44, unchanged from March 31, 2024[73] Operational Focus - The company continues to focus on its cemetery business in China, with no new product or market expansion strategies disclosed in the report[16] - The group plans to continue focusing on green burial as a core strategy and aims to enhance service transformation and upgrade product strategies[57] - The flagship project, Zhejiang Anxian Garden, launched a 200-square-meter "Boundaryless" digital life experience space, integrating advanced technologies such as holography and AI[56] - The group aims to explore the infinite possibilities of technology empowerment in the funeral industry, promoting modernization and ecological progress[57] Market Trends - The Chinese funeral service market is projected to grow from RMB 257.7 billion in 2020 to RMB 411.4 billion by 2026, with a compound annual growth rate of 8.1%[52] - The aging population in China is expected to drive demand for funeral services, with annual deaths projected to increase from 11.1 million to 12.2 million between 2025 and 2030[52] Governance and Compliance - The company has complied with all applicable corporate governance codes as of September 30, 2024[86] - The audit committee has reviewed the financial reporting procedures and internal controls, confirming no objections to the accounting policies adopted[87] - The report emphasizes the importance of corporate governance as per the listing rules, reflecting the company's commitment to ethical practices[94] - The company is focused on maintaining compliance with the Securities and Futures Ordinance, which governs its operations in Hong Kong[99] Shareholder Information - The company declared an interim dividend of HKD 0.005 per share for the six months ended September 30, 2024, compared to HKD 0.008 per share for the same period last year[81] - The company raised approximately HKD 131,500,000 from a rights issue, with 62% allocated to repay existing debts and 22% for general working capital[80] - The interim report is expected to be distributed to shareholders at an appropriate time, ensuring stakeholders are informed of the company's performance[91] Financial Reporting - The financial reporting adheres to Hong Kong Financial Reporting Standards, ensuring compliance and transparency in financial disclosures[94] - The report does not provide specific financial performance metrics or future guidance, indicating a potential area for further disclosure in future communications[91] - The company operates through its subsidiaries, which are integral to its business operations in mainland China[98]

Financial Performance - The group’s total revenue decreased by 16.5% in 2024 compared to a 9.5% increase in 2023[23]. - The gross profit margin for the group was 73.0% in 2024, down from 74.5% in 2023[23]. - The company recorded a net profit of approximately HKD 58.4 million for the year, a decrease from HKD 105.5 million in the previous year, representing a decline of about 44.5%[25]. - Total revenue decreased to approximately HKD 284.4 million, down from HKD 340.5 million, reflecting a reduction of about 16.5% year-on-year, primarily due to a 16.1% decrease in the number of sold burial plots and a 3.6% depreciation of the RMB against the HKD[26]. - The gross profit also decreased to approximately HKD 207.7 million from HKD 253.7 million, indicating a decline of about 18.1%[26]. - Operating cash flow for the year was HKD 91.6 million, down from HKD 183.0 million, a decrease of approximately 50%[34]. - Revenue for the year ended March 31, 2024, was HKD 284,430,000, a decrease of 16.5% compared to HKD 340,533,000 in 2023[137]. - Profit before tax for the same period was HKD 87,718,000, down 40.0% from HKD 146,041,000 in 2023[137]. - Net profit for the year was HKD 58,397,000, representing a decline of 44.6% from HKD 105,512,000 in 2023[137]. - Non-current assets decreased to HKD 691,611,000 from HKD 727,036,000, a reduction of 4.8%[137]. - Current assets net value was HKD 436,040,000, slightly down from HKD 445,587,000, a decrease of 2.3%[137]. - Total equity attributable to owners of the company was HKD 942,965,000, down from HKD 970,326,000, a decline of 2.9%[137]. Strategic Initiatives - The flagship project in Zhejiang has successfully transformed traditional burial services into eco-friendly, artistic, and intelligent offerings, enhancing social recognition and driving group benefits[6]. - The launch of the "Wujing" digital memorial space marks a significant advancement in AI integration within the funeral service industry, providing personalized remembrance and healing experiences[6]. - The acquisition of Yinchuan Fushou Garden aligns with national trends in green burial practices, establishing it as a model for sustainable development in the western region[8]. - The company’s project in Zunyi Dachen Mountain Ecological Cemetery has shown significant vitality and development potential, with comprehensive upgrades to service offerings and facilities[9]. - The group aims to set a benchmark for cemetery services in Guizhou province, promoting green burial concepts and leading local funeral reform initiatives[9]. - The group aims to enhance its service offerings by integrating advanced technologies such as AI and holography into its operations[20]. - The group is committed to promoting green and eco-friendly funeral services, aligning with modern societal values[21]. - The group plans to adjust its product strategy and structure to explore new opportunities in the funeral service market[21]. - The integration of full-service offerings from funeral to burial in the Zhejiang project sets a new standard for the life industry in the region[10]. Governance and Compliance - The company has maintained a strong governance framework, adhering to the corporate governance code throughout the year[139]. - The board of directors consists of 7 members, with 3 executive directors and 3 independent non-executive directors, ensuring a balanced composition[146]. - The company has implemented mechanisms to ensure independent viewpoints are considered in decision-making processes[149]. - The company has established a remuneration committee to review and determine the compensation of directors and senior management[103]. - The board has delegated sufficient resources to the Audit Committee, including access to external auditors and independent professional advice, to fulfill its responsibilities[167]. - The company has engaged external auditors, Hong Kong Li Xin De Hao CPA Limited, for the annual audit, with their independence and audit plan reviewed and approved by the Audit Committee[172]. - The company has established a robust internal audit function to ensure effective risk management and compliance with regulatory requirements[172]. - The company has implemented a system for employees to confidentially report concerns regarding financial reporting and internal controls[172]. - The company has established procedures for handling and disclosing inside information in compliance with the Securities and Futures Ordinance[199]. - The board has confirmed its responsibility for the financial statements, ensuring they fairly reflect the company's affairs, performance, and cash flows[193]. Employee and Social Responsibility - The total number of employees increased to 268 in China, up from 253 in the previous year, while the number of employees in Hong Kong remained stable at 12[48]. - Employee costs for the year were approximately HKD 44.3 million, a slight decrease from HKD 45.1 million in the previous year[49]. - The company actively engages in charitable activities to enhance its social reputation and corporate image[20]. - Donations made during the year totaled HKD 313,000, significantly higher than HKD 129,000 in 2023[89]. - The company aims to achieve gender balance in senior management and potential board successors through ongoing recruitment practices[189]. - As of March 31, 2024, the company has a total of 280 employees, with 118 female employees, representing 42.1% of the workforce, indicating a balanced gender ratio[189]. Shareholder Information - The proposed final dividend for the year ending March 31, 2024, is HKD 0.013 per share, down from HKD 0.015 per share in 2023[83]. - The total dividend for the year will amount to HKD 0.021 per share, an increase from HKD 0.020 per share in 2023[83]. - The distributable reserves available to equity holders as of March 31, 2024, are approximately HKD 120,838,000, a decrease from HKD 136,655,000 in 2023[88]. - The company has maintained a sufficient public float of at least 25% of the issued shares throughout the year and up to the report date[126]. - The company has complied with all relevant laws and regulations without any significant violations during the year[133].

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公佈之內容概不負 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佈全部或任 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。 ANXIAN YUAN CHINA HOLDINGS LIMITED 安賢園中國控股有限公司* （ 於百慕達註冊成立之有限公司 ） （ 股份代號：00922） 截至二零二四年三月三十一日止年度 全年業績公佈 全年業績 董事會欣然宣佈本集團於本年度之綜合業績，連同截至二零二三年三月三十一日止 年度之比較數字如下： * 僅供識別 – 1 – 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 | | 收益 | 5 | 284,430 | 340,533 | | 銷售成本 | | (76,701) | (86,842) | | 毛利 | | 207,729 | 253,691 | | 其他收入及盈利淨額 | 5 | 8,744 | 13,521 | | 銷售及分銷開支 | | (37 ...

Financial Performance - The total revenue for the six months ended September 30, 2023, was approximately HKD 136.5 million, a decrease of 4.5% compared to HKD 143 million for the same period in 2022[12]. - The net profit for the same period was approximately HKD 27.2 million, down from HKD 33.5 million in the previous year, reflecting a decrease of about HKD 6.3 million[14]. - The gross profit margin improved to 72.4% from 69.9% year-on-year, indicating enhanced operational efficiency[12]. - The total number of sold burial plots decreased by 1.7%, contributing to the decline in revenue[14]. - Total revenue for the period was approximately HKD 136,500,000, a decrease from HKD 143,000,000 in the same period last year[31]. - Sales of burial plots and niches amounted to approximately HKD 123,200,000, down from HKD 129,400,000 year-on-year[31]. - Profit attributable to the company's owners for the period was approximately HKD 26,000,000, down from HKD 33,400,000 in the same period last year[35]. - Gross profit for the same period was HKD 98,865,000, down from HKD 99,879,000, reflecting a slight decline in profitability[117]. - The net profit attributable to the company's owners was HKD 26,014,000, a decrease of 22.2% from HKD 33,423,000 in the previous year[117]. - The company reported a foreign exchange loss of HKD 45,617,000, compared to a loss of HKD 102,670,000 in the previous year, indicating a reduction in currency-related impacts[121]. Cash Flow and Liquidity - Cash and cash equivalents increased by approximately HKD 74,700,000, compared to an increase of HKD 50,000,000 in the previous period[36]. - As of September 30, 2023, the group had cash and cash equivalents and time deposits of approximately HKD 344,400,000[36]. - For the six months ended September 30, 2023, net cash flow from operating activities was HKD 36,643,000, a decrease of 36.5% compared to HKD 57,978,000 for the same period in 2022[61]. - Net cash flow from investing activities was HKD 58,219,000, significantly up from HKD 979,000 in the previous year[61]. - The total cash and cash equivalents at the end of the period reached HKD 344,424,000, up from HKD 241,488,000, marking an increase of approximately 43%[132]. - The increase in cash and cash equivalents during the period was HKD 74,676,000, compared to HKD 50,027,000 in the prior year, showing improved liquidity[132]. Expenses and Costs - Administrative expenses rose from HKD 37,500,000 to HKD 44,600,000, mainly due to increased maintenance costs for cemetery and burial plot assets[34]. - The total employee cost for the period was approximately HKD 20,700,000, an increase of 4.0% from HKD 19,900,000 for the same period last year[70]. - Employee benefits expenses (excluding directors and key management personnel) increased to HKD 18,297,000 from HKD 17,503,000, reflecting a rise of 4.5%[168]. - The cost of sold inventory for the period was HKD 28,640,000, down from HKD 34,205,000 in the previous year, representing a decrease of 16.5%[168]. Assets and Liabilities - The current ratio as of September 30, 2023, was approximately 3.29, down from 3.79 as of March 31, 2023, due to an increase in current liabilities[17]. - Total assets as of September 30, 2023, were approximately HKD 1,275,300,000, down from HKD 1,332,600,000 as of March 31, 2023[64]. - Net assets decreased to approximately HKD 954,900,000 from HKD 1,006,700,000, primarily due to a net profit attributable to owners of HKD 26,000,000 offset by dividends payable of HKD 33,300,000[64]. - The debt-to-asset ratio as of September 30, 2023, was 0.25, slightly up from 0.24 as of March 31, 2023[63]. - Total current liabilities rose to HKD 178,899,000, up from HKD 159,972,000, reflecting increased operational costs[117]. Corporate Governance and Compliance - The company has complied with the corporate governance code as of September 30, 2023[96]. - The audit committee consists of three independent non-executive directors, ensuring oversight of financial reporting and internal controls[96]. - The group has no known interests in competitive businesses from directors or major shareholders as of September 30, 2023[94]. Strategic Focus and Initiatives - The company continues to focus on core projects and optimize brand culture to enhance social value[10]. - The company is leveraging advanced technologies such as AI and digital twins to innovate in the funeral service sector[10]. - The company is committed to promoting ecological burial practices and has received recognition for its initiatives in this area[10]. - The company plans to continue developing its cemetery business in China and will focus on product strategy adjustments and upgrades[30][29]. - The company continues to focus on its cemetery business in China, with no new product or technology developments reported during this period[136]. - The group’s operational focus remains on its cemetery business in China, with no new segments reported, indicating a strategic focus on existing operations[191].

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公佈之內容概不負 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佈全部或任 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。 ANXIAN YUAN CHINA HOLDINGS LIMITED * 安賢園中國控股有限公司 （於百慕達註冊成立之有限公司） 00922 （股份代號： ） 截至二零二三年九月三十日止六個月 中期業績公佈 本公司董事會宣佈，本集團截至二零二三年九月三十日止六個月之未經審核簡明綜 合業績連同截至二零二二年九月三十日止六個月之比較數字如下： 簡明綜合損益表 截至二零二三年九月三十日止六個月 未經審核 截至九月三十日止六個月 二零二三年 二零二二年 附註 千港元 千港元 4 136,483 142,952 收益 (37,618) (43,073) 銷售成本 ...

目錄 頁數 公司資料 2 主席報告書 3 管理層討論及分析 6 董事及高級管理層簡歷 12 董事會報告 16 五年摘要 26 企業管治報告 27 報告及綜合財務報表 獨立核數師報告 45 綜合損益表 50 綜合全面收入表 51 綜合財務狀況表 52 綜合權益變動表 54 綜合現金流量表 56 綜合財務報表附註 58 詞彙 129 安賢園中國控股有限公司 年報2023 1 目錄 非執行董事 王宏階先生 獨立非執行董事 陳冠勇先生 林柏森先生 洪緼舫女士 公司秘書 陳嘉敏女士 審核委員會 陳冠勇先生 （委員會主席） 林柏森先生 洪緼舫女士 公司資料 董事會 執行董事 施華先生 （主席） 施俊先生 （行政總裁） 羅輝城先生 （副行政總裁） 薪酬委員會 陳冠勇先生 （委員會主席） 林柏森先生 洪緼舫女士 提名委員會 施華先生 （委員會主席） 陳冠勇先生 林柏森先生 洪緼舫女士 授權代表 施華先生 羅輝城先生 核數師 香港立信德豪會計師事務所有限公司 執業會計師 香港 干諾道中111號 永安中心25樓 主要往來銀行 香港 招商永隆銀行有限公司 交通銀行（香港）有限公司 中國 中國工商銀行股份有限公司 註冊辦事處 Cla ...

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公佈之內容概不負 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佈全部或任 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。 ANXIAN YUAN CHINA HOLDINGS LIMITED * 安賢園中國控股有限公司 （於百慕達註冊成立之有限公司） 00922 （股份代號： ） 截至二零二三年三月三十一日止年度 全年業績公佈 全年業績 董事會欣然宣佈本集團於本年度之綜合業績，連同截至二零二二年三月三十一日止 年度之比較數字如下： ...

* 僅供識別 ANXIAN YUAN CHINA HOLDINGS LIMITED 安 賢 園 中 國 控 股 有 限 公 司* | --- | --- | --- | --- | |--------|------------------------------------------------|-------|-------------------------| | | | | | | | | | | | | (於百慕達註冊成立之有限公司) (股份代號: 00922) | | | | 中期報 | | | www.anxianyuanchina.com | 目錄 目錄 1 頁數 2 18 20 詞彙 35 公司資料 管理層討論及分析 其他資料 簡明綜合損益表 簡明綜合全面收入表 簡明綜合財務狀況表 簡明綜合權益變動表 簡明綜合現金流量表 簡明綜合財務報表附註 3 8 14 15 16 21 安賢園中國控股有限公司 中期報告2023 公司資料 | --- | --- | --- | |------------------------------------|-------------------------- ...