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。 全年業績公佈 截至2025年3月31日止年度 財務摘要 富士高實業控股有限公司（「本公司」）董事會（「董事會」）欣然公佈本公司及其附屬公司 （「富士高」或「本集團」）截至2025年3月31日止年度之經審核綜合業績。 本年度業績已經本公司審核委員會審閱。 * 僅供識別 - 1 - – 收入：925,600,000港元，下跌6.7%（2024：992,500,000港元） – 毛利率：26.6% ，上升8.9個百分點（2024：17.7%） – 本 公 司 股 權 持 有 人 應 佔 虧 損：36,100,000 港元，下跌 310.3%（2024：溢利 17,200,000港元） – 每股基本虧損：8.5港仙（2024：每股基本盈利4.0港仙） – 末期股息（每股）：5.0港仙（2024：末期及特別末期股息6.0港仙） 綜合全面收益表 截至2025年3月31日止年度 | | | 2025 | 2024 | ...

Financial Performance - For the six months ended September 30, 2024, the Group's revenue totaled HK$516.4 million, representing a year-on-year increase of 4.8%[7]. - Gross profit amounted to HK$121.2 million, with a gross profit margin of 23.5%, up from 20.8% in the previous year[7]. - Profit for the accessories and components segment surged to HK$57.1 million, compared to HK$17.8 million in the previous year, attributed to business restructuring and new orders[10]. - The Group recorded net foreign exchange losses of approximately HK$6.9 million during the interim period, compared to net gains of HK$2.4 million in 2023, primarily due to the depreciation of the Renminbi[26]. - Profit for the period reached HK$39,680,000, up 24.8% from HK$31,806,000 in the same period last year[114]. - Total comprehensive income for the period was HK$47,460,000, significantly higher than HK$16,204,000 in the previous year[114]. - The profit before income tax for the period was HK$49,922,000, an increase of 25.3% compared to HK$39,893,000 in 2023[167]. Revenue Breakdown - Revenue from the headsets and headphones segment was HK$274.2 million, accounting for 53.1% of total revenue, a decrease from HK$318.7 million in the previous year[10]. - The accessories and components segment saw revenue rise to HK$242.2 million, up from HK$173.9 million, contributing 46.9% of total revenue[10]. - Revenue from external parties is derived from numerous customers and measured consistently with the condensed consolidated statement of comprehensive income[161]. - Revenue from headsets and headphones segment was approximately HK$167,598,000, down from HK$225,603,000 in 2023, representing a decline of 25.7%[167]. - Revenue from accessories and components segment increased to approximately HK$192,985,000, up from HK$164,527,000 in 2023, reflecting a growth of 17.3%[167]. - External revenue from Hong Kong was approximately HK$461,458,000, a decrease of 4.7% from HK$484,368,000 in 2023, while revenue from China increased significantly to approximately HK$54,927,000 from HK$8,196,000[167]. Economic Outlook - The global economic outlook remains uncertain, with growth projected to fall below the 2010s average in nearly 60% of economies[11]. - The earphones and headphones market is projected to grow at a CAGR of approximately 12% from 2024 to 2030, reaching nearly US$140.84 billion by 2030[11]. - The global economic outlook remains uncertain, with nearly 60% of economies expected to grow below the average rate of the 2010s from 2024 to 2025[14]. - The earphone and headphone market is projected to grow at a compound annual growth rate of approximately 12%, increasing from $63.51 billion in 2023 to nearly $140.84 billion by 2030[14]. Strategic Initiatives - The Group plans to focus on developing products with longer life cycles, particularly in the education and automotive sectors[12]. - Fujikon is engaged in R&D for new products in the gaming and automotive segments, with some projects nearing completion[12]. - The Group aims to expand its presence in the automotive market, leveraging its qualifications in high-quality electroacoustic production[12]. - Fujikon continues to invest in automation, including the installation of robotic arms for an upcoming automotive project, enhancing production efficiency and meeting large-volume orders[19]. - The Group is implementing a "Make or Buy" strategy to streamline operations, maintaining essential production in-house while outsourcing secondary production[20]. Human Resources and Corporate Governance - As of 30 September 2024, the Group employed approximately 2,200 employees, a decrease from 2,300 in 2023, with staff costs amounting to HK$138.5 million compared to HK$143.3 million in the previous year[28]. - The Group's human resources policies reward employees based on performance, with discretionary bonuses linked to both group and individual performance[28]. - The Remuneration Committee meets biannually to review the remuneration policies for directors and senior management, ensuring packages are aligned with market conditions and individual contributions[80][81]. - The Audit Committee plays a crucial role in linking the Board with the auditor, overseeing financial reporting and risk management processes[83][87]. - The company complied with the Corporate Governance Code, except for the separation of roles of chairman and chief executive officer[74]. Financial Position - The Group's net current assets as of September 30, 2024, amounted to approximately HK$516.8 million, a decrease of about 3.5% from HK$533.6 million as of March 31, 2024[26]. - Cash and cash equivalents were approximately HK$285.1 million as of September 30, 2024, representing a decrease of approximately 12.5% from HK$325.8 million as of March 31, 2024[26]. - Total current liabilities rose to HK$291,146,000 from HK$266,159,000, reflecting an increase of approximately 9.4%[106]. - Total equity as of September 30, 2024, was HK$674,353,000, compared to HK$672,043,000 as of March 31, 2024, indicating a slight increase of approximately 0.3%[108]. - The company reported a significant increase in investment properties, rising to HK$3,400,000 from HK$1,400,000, which is a growth of 142.9%[106]. Shareholder Information - The Board declared an interim dividend of HK2.0 cents per ordinary share for the Interim Period, consistent with the previous year[34]. - The total number of shares in issue as of 30 September 2024 was 425,839,000 shares[43]. - The interests of directors in the Company included 17,221,000 shares held by Yeung Chi Hung, Johnny (4.04% ownership), and 64,572,500 shares held by Yuen Yee Sai, Simon (15.16% ownership)[43]. - The company did not purchase, sell, or redeem any shares during the interim period[72]. Taxation and Compliance - The estimated assessable profits in Hong Kong are taxed at a rate of 16.5%, consistent with the previous year[196]. - The company is exempt from Bermuda income tax until March 2035[198]. - The company's subsidiaries in China are subject to a corporate income tax rate of 25%[198]. - A 10% withholding tax is levied on dividends declared to foreign investors from foreign investment enterprises established in China, effective from January 1, 2008[197].

Financial Performance - Revenue for the six months ended September 30, 2024, was HKD 516,385,000, representing an increase of 4.0% compared to HKD 492,564,000 for the same period in 2023[6] - Gross profit for the same period was HKD 121,224,000, up 18.5% from HKD 102,322,000 year-on-year[6] - Operating profit increased to HKD 43,462,000, a rise of 29.4% from HKD 33,594,000 in the previous year[6] - Net profit for the period was HKD 39,680,000, compared to HKD 31,806,000, reflecting a growth of 24.7%[8] - Total comprehensive income for the period was HKD 47,460,000, significantly higher than HKD 16,204,000 in the same period last year[8] - Total revenue for the six months ended September 30, 2024, reached HKD 516.4 million, an increase of 4.8% compared to HKD 492.6 million in 2023[38] - Gross profit for the same period was HKD 121.2 million, with a gross margin of 23.5%, up from 20.8% in 2023[38] - Net profit attributable to equity holders was HKD 16.5 million, down from HKD 18.2 million in 2023[38] Revenue Breakdown - The revenue from external customers in Hong Kong was approximately HKD 461,458,000, a decrease from HKD 484,368,000 in 2023, reflecting a decline of about 4.0%[25] - The revenue from external customers in China increased significantly to approximately HKD 54,927,000, compared to HKD 8,196,000 in 2023, marking a growth of approximately 572.0%[25] - The revenue from the earphone and audio headset segment was HKD 274.2 million, a decrease from HKD 318.7 million in 2023, representing 53.1% of total revenue[40] - The accessories and components segment reported revenue of HKD 242.2 million, up from HKD 173.9 million in 2023, accounting for 46.9% of total revenue[41] Assets and Liabilities - Non-current assets increased to HKD 166,778,000 from HKD 142,244,000 as of March 31, 2024[10] - Current assets totaled HKD 807,940,000, slightly up from HKD 799,783,000[10] - The company reported a net asset value of HKD 674,353,000, compared to HKD 672,043,000 as of March 31, 2024[12] - The accounts receivable as of September 30, 2024, amounted to HKD 302.0 million, slightly down from HKD 303.6 million as of March 31, 2024[33] - The group provided corporate guarantees amounting to approximately HKD 157.1 million for its subsidiaries' bank financing[52] Dividends - The company declared an interim dividend of HKD 0.02 per share for the six months ended September 30, 2024, consistent with the dividend declared in 2023[30] - The company declared an interim dividend of HKD 0.02 per share, consistent with the previous year[36] Operational Developments - The company plans to focus on developing long-cycle products to diversify and stabilize revenue sources amid challenging market conditions[40] - The group has established its first offshore production base in Indonesia, with a major client confirming the relocation of its product assembly line from mainland China to this facility, set to begin deliveries in Q1 2025[45] - The group is focusing on developing long-cycle products, particularly in the automotive sector, to capture opportunities in education and automotive fields[45] - The group is enhancing automation in its production facilities in mainland China and Indonesia, which is expected to improve production efficiency and meet large-scale orders for advanced audio products[46] Financial Ratios - The group maintains a strong financial position with a current ratio of approximately 2.8 times and a quick ratio of approximately 2.2 times as of September 30, 2024[48] Employee and Market Conditions - The group employed approximately 2,200 employees as of September 30, 2024, down from 2,300 in 2023, with employee expenses totaling approximately HKD 138.5 million[50] - The global economic outlook remains uncertain, with a projected compound annual growth rate of approximately 12% for the earphone and headphone market from 2024 to 2030[42] - The group recorded a net foreign exchange loss of approximately HKD 6.9 million during the interim period, compared to a net gain of HKD 2.4 million in 2023, primarily due to the depreciation of the Renminbi[49] Accounting Standards - The company adopted revised accounting standards effective from April 1, 2024, with no significant impact on its accounting policies[16] - The company is currently evaluating the impact of new accounting standards that will take effect in future fiscal years, but has not yet determined any significant impact on its financial performance[22] Bad Debts and Depreciation - The company reported a provision for bad debts of HKD 3,653,000 for the six months ended September 30, 2024, compared to HKD 1,017,000 in 2023, which is an increase of approximately 259.0%[26] - The depreciation of property, plant, and equipment for the six months ended September 30, 2024, was HKD 10,291,000, compared to HKD 7,916,000 in 2023, reflecting an increase of about 30.0%[26]

關連交易（續） 年報 2023/2024 27 富士高實業控股有限公司 Change in Director's information On behalf of the Board, 根據上市規則第13.51(2)及13.51B條須予披露的董事資 料變動載列如下： 除上文所披露者外，於本年報日期，並無董事及主 要行政人員的資料變動須根據上市規則第13.51(2)及 13.51B條作出披露。 核數師 代表董事會 Corporate Governance Report 企業管治報告 Throughout the year ended 31 March 2024, the Company has complied with the CG Code save for the deviation from Code Provision C.2.1, which is explained in the relevant paragraphs below. Responsibilities of the Directors To ensure the Board is in a position to exercise ...

全年業績公佈 截至2024年3月31日止年度 本年度業績已經本公司審核委員會審閱。 綜合全面收益表 截至2024年3月31日止年度 全面收益總額歸屬： 本公司股權持有人 4,430 7,848 非控制性權益 28,447 17,682 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。 富士高實業控股有限公司（「本公司」）董事會（「董事會」）欣然公佈本公司及其附屬公司 （「富士高」或「本集團」）截至2024年3月31日止年度之經審核綜合業績。 - 1 - - 2 - 32,877 25,530 年內歸屬本公司股權持有人之溢利的每股盈利： - 3 - 非流動資產總值 142,244 124,013 | --- | --- | --- | --- | |----------------------------------|-------|---------|---------| | | | | | | 存貨 | | 152,750 | 149,110 | | ...

Financial Performance - Revenue for the six months ended September 30, 2023, was HK$492,564,000, a decrease of 7.3% from HK$531,317,000 in the same period of 2022[30]. - Gross profit increased to HK$102,322,000, up 11.9% from HK$91,507,000 year-on-year[30]. - Operating profit surged to HK$33,594,000, compared to HK$9,931,000 in the previous year, reflecting a significant improvement[30]. - Profit for the period reached HK$31,806,000, a substantial increase from HK$6,422,000 in the prior year[34]. - Basic earnings per share for the period was 4.28 HK cents, compared to a loss of 0.99 HK cents per share in the same period last year[30]. - Total comprehensive income for the period was HK$16,204,000, a recovery from a loss of HK$20,022,000 in the same period last year[34]. - Profit attributable to equity holders of the Group amounted to HK$18.2 million, compared to a loss of HK$4.2 million in 2022[79]. - The Group recorded a net foreign exchange gain of approximately HK$2.4 million during the Interim Period, up from HK$1.8 million in 2022[79]. Assets and Liabilities - Total non-current liabilities decreased from HK$6,846,000 as of March 31, 2023, to HK$4,280,000 as of September 30, 2023, representing a reduction of approximately 37%[12]. - Net assets decreased from HK$673,233,000 as of March 31, 2023, to HK$663,887,000 as of September 30, 2023, a decline of about 1.9%[12]. - Total equity decreased from HK$673,233,000 as of March 31, 2023, to HK$663,887,000 as of September 30, 2023, reflecting a decrease of approximately 1.4%[12]. - Total current assets amounted to HK$780,476,000, slightly up from HK$776,194,000 as of March 31, 2023[26]. - Total non-current assets increased to HK$136,521,000 from HK$124,013,000 as of March 31, 2023[26]. - Cash and cash equivalents rose to HK$404,960,000, compared to HK$369,796,000 at the end of the previous fiscal year[26]. - The Group's net current assets as of September 30, 2023, amounted to approximately HK$531.6 million, with current and quick ratios at approximately 3.1 times and 2.5 times, respectively[65]. Governance and Compliance - The remuneration committee consists of four members, including three independent non-executive directors and one executive director, ensuring a diverse governance structure[5]. - The company is committed to compliance with Hong Kong Accounting Standard 34 for interim financial reporting, ensuring transparency and accountability in financial disclosures[22]. - The independent auditor's review concluded that the interim financial information is prepared in accordance with relevant standards, affirming the integrity of the financial reporting process[22]. - The chairman and CEO roles are currently held by the same individual, which the board believes enhances leadership and decision-making efficiency, although this arrangement will be reviewed regularly[3]. Operational Developments - A new production line combining automated and semi-automated processes is set to commence operations in November 2023, aimed at modernizing production and reducing labor costs[64]. - The Group has formed a partnership to establish an offshore manufacturing base in Indonesia to enhance risk management and better serve top-tier clients[64]. - The Group's restructuring and streamlining efforts have started to yield positive results, focusing on productivity enhancement and cost control measures[64]. - The accessories and components segment's profit increase is attributed to the cessation of an underperforming business and improved productivity from operational restructuring[58]. Market Outlook - Economic growth is expected to contract from 3.5% in 2022 to 3.0% in 2023, with advanced economies also experiencing a decline[59]. - The global earphones and headphones market was valued at US$58.26 billion in 2022 and is projected to grow at a CAGR of 12.6%, reaching US$163.83 billion by 2030[86]. - The Group plans to enhance ties with top-tier audio brands and focus on advancing product development, particularly in ANC, CC&O, gaming, and True Wireless segments[86]. - The Group's Adaptive ANC technology-embedded headphones are expected to set a new market trend and drive positive sales performance[86]. Cash Flow and Investments - Cash generated from operations increased significantly to HK$94,215,000, up from HK$18,765,000, representing a growth of 402%[197]. - Net cash generated from operating activities reached HK$90,409,000, compared to HK$10,524,000 in the previous period, marking an increase of 760%[197]. - Interest received rose to HK$6,019,000, a substantial increase from HK$1,389,000, reflecting a growth of 333%[197]. - Net cash used in investing activities was HK$23,506,000, compared to HK$7,368,000, indicating an increase of 319%[197]. - The company reported a net increase in cash and cash equivalents of HK$37,436,000, compared to a decrease of HK$13,066,000 in the previous period[197]. Shareholder Information - An interim dividend of HK2.0 cents per ordinary share has been declared for the period, consistent with the previous year[127]. - The total number of issued shares is 425,839,000 as of September 30, 2023[133]. - The shareholding percentages of key directors include: Johnny Yeung at 2.76%, Simon Yuen at 15.16%, Michael Chow at 18.53%, and Ben Yeung at 17.52%[132][133]. - No share options were granted during the period under the Share Option Scheme, which has an authorized limit of 42,583,900 shares[141].

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。 中期業績公佈 截至2023年9月30日止6個月 財務摘要 - 收入︰492,600,000港元，下跌7.3%（2022︰531,300,000港元） - 毛利率︰20.8%，上升3.6百分點（2022︰17.2%） - 本公司股權持有人應佔溢利︰18,200,000港元，上升531.2%（2022︰虧損4,200,000港元） - 每股基本盈利︰4.28港仙（2022︰每股基本虧損0.99港仙） - 股息（每股）︰2.0港仙（2022︰2.0港仙） 未經審核中期業績 富士高實業控股有限公司* 「( 本公司」) 董事會 「( 董事會」) 欣然公佈本公司及其附屬公司 「( 富 士 ...

Financial Performance - Revenue for the year ended March 31, 2023, was HK$1,084.736 million, an increase of 23.5% from HK$878.267 million in 2022[6] - Gross profit margin improved to 19.4% in 2023 from 13.1% in 2022, reflecting a 6.3 percentage point increase[14] - Operating profit for the year was HK$56.748 million, compared to an operating loss of HK$23.305 million in the previous year[6] - Net profit for the year was HK$43.881 million, a significant recovery from a loss of HK$30.994 million in 2022[6] - The Group recorded a profit attributable to equity holders of HK$24.6 million, a turnaround from a loss of HK$37.1 million in 2022[26] - Segment profit for the headsets and headphones segment improved to HK$23.0 million (2022: loss of HK$31.7 million) due to increased productivity and profitability[30] - The accessories and components segment saw a profit surge of 366.3% to HK$36.8 million, up from HK$7.9 million in 2022, despite one-time expenses related to business closures and layoffs[60] Dividends - Dividends per share increased to 8.0 HK cents, a 100% increase from 4.0 HK cents in the previous year[14] - The Board recommended a total dividend of HK$8.0 cents per ordinary share for the Review Year, including a final dividend of HK$5.0 cents and a special final dividend of HK$1.0 cent[23] - An interim dividend of HK2.0 cents per ordinary share was paid, with a recommended final dividend of HK5.0 cents and a special final dividend of HK1.0 cent per ordinary share, pending shareholder approval[138] Assets and Liabilities - Shareholders' equity decreased by 2.2% to HK$600.586 million from HK$614.030 million in 2022[14] - The Group's non-current assets totaled HK$124,013,000, a slight decrease from HK$126,020,000 in 2022[17] - Total current assets amounted to HK$776,194,000, down from HK$786,169,000 in 2022[17] - The Group's net current assets were HK$556,066,000, compared to HK$561,628,000 in 2022[17] - The Group's cash and cash equivalents as of March 31, 2023, were approximately HK$369.8 million, a slight decrease of 0.02% from HK$369.9 million in 2022[69] Market and Product Development - The ongoing development of a sophisticated product mix is expected to contribute to sustainable sales growth[19] - The development of new products included electro-acoustic products with True Wireless and Active Noise Cancellation technologies, which were well received in the market[19] - Revenue for the headsets and headphones business increased by 22.4% to HK$764.3 million (2022: HK$624.7 million), accounting for 70.5% of the Group's total revenue[29] - Revenue from the accessories and components segment rose by 26.3% to HK$320.4 million (2022: HK$253.6 million), representing 29.5% of the Group's total revenue[31] - The global headphone market is projected to grow at a compound annual growth rate (CAGR) of 12.6%, reaching a market size of USD 163.83 billion by 2030[37] - The global earphones and headphones market was valued at US$58.26 billion in 2022 and is projected to grow at a CAGR of 12.6%, reaching US$163.83 billion by 2030[62] Operational Efficiency - The Group plans to modernize production facilities with a new hybrid production line that combines fully automated and semi-automated processes to enhance efficiency and meet high-volume orders[36] - The Group is focusing on optimizing production lines and overall operational management to enhance cost efficiency and profitability through the establishment of new production lines[91] - The Group aims to modernize its production facilities with advanced modular equipment to meet specific customer requirements and address rising labor and production costs[91] - The Group's restructuring efforts include streamlining the workforce and implementing strict cost controls to improve overall operational efficiency[45] Corporate Governance - The Company complied with the Corporate Governance Code throughout the year ended March 31, 2023, except for a deviation from Code Provision C.2.1[153] - The Board of Directors consists of six executive Directors and three independent non-executive Directors[161] - The Company has adopted a Board Diversity Policy to enhance the quality of its performance, recognizing the benefits of a diverse Board[162] - The management provides monthly reports to the Board summarizing financial performance and key events to ensure informed decision-making[156] - The Company is committed to maintaining high standards of corporate governance and regularly reviews its governance policies[157] Risk Management - The Group will continuously monitor foreign exchange risks and enter into forward contracts where appropriate to mitigate impacts on operating costs[95] - The business operations and results may be affected by various factors, with principal risks discussed in the "Chairman's Statement" and "Management Discussion and Analysis" sections[134] - The Group's financial risk factors are detailed in Note 3 of the consolidated financial statements[134] Environmental, Social, and Governance - The Group's environmental, social, and governance performance is overseen by the Environmental, Social and Governance Committee[198] - The environmental policies and compliance with local laws impacting the Group are discussed in the "Environmental, Social and Governance Report" section[115] - The report covers the environmental and operational governance performance of Charter Media (Dongguan) Co., Ltd. for the period from April 1, 2022, to March 31, 2023[197]

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。 全年業績公佈 截至 2023 年 3 月 31 日止年度 財務摘要 - 收入︰1,084,700,000港元，上升23.5%（2022︰878,300,000港元） - 毛利率︰19.4%，上升6.3百分點（2022︰13.1%） - 本公司股權持有人應佔溢利︰24,600,000港元，上升166.4%（2022︰虧損37,100,000港元） - 每股基本盈利︰5.8港仙（2022︰每股基本虧損8.7港仙） - 末期及特別末期股息（每股）︰6.0港仙（2022︰3.0港仙） 富士高實業控股有限公司（「本公司」）董事會（「董事會」）欣然公佈本公司及其附屬公司（「富 士高」或「本集團」）截至2023年3月31日止年度之經審核綜合業績。 ...

Financial Performance - For the six months ended September 30, 2022, the Group's total revenue increased by 28.9% year-on-year to HK$531.3 million, up from HK$412.2 million in 2021[8]. - Gross profit surged 76.1% to HK$91.5 million, compared to HK$52.0 million in 2021, despite increased material costs due to a change in product mix[8]. - The loss attributable to equity holders of the Company narrowed by 82.0% to HK$4.2 million, down from HK$23.5 million in 2021, with basic loss per share improving to HK0.99 cents from HK5.51 cents[8]. - Revenue for the six months ended September 30, 2022, was HK$531,317,000, representing an increase of 29% compared to HK$412,239,000 for the same period in 2021[101]. - Operating profit for the period was HK$9,931,000, a turnaround from an operating loss of HK$18,022,000 in the previous year[101]. - Profit for the period was HK$6,422,000, compared to a loss of HK$21,254,000 in the same period last year, showing a strong recovery[101]. - The company reported a profit before income tax of HK$11,064,000, a significant improvement from a loss of HK$15,318,000 in the prior year[149]. - The company reported a total of HK$238,928,000 in liabilities, which includes trade payables, contract liabilities, and accruals[169]. Revenue Segmentation - Revenue from the headsets and headphones segment rose 19.4% to HK$354.9 million, accounting for 66.8% of the Group's total revenue[9]. - The accessories and components segment saw revenue increase by 53.6% to HK$176.5 million, representing 33.2% of total revenue, with segment profit surging over 230% to HK$15.0 million[16]. - Revenue from the headsets and headphones segment was HK$354,851,000, up from HK$297,316,000 in 2021, while the accessories and components segment generated HK$189,985,000, compared to HK$128,445,000 in the previous year[149]. - External revenue attributed to Hong Kong was approximately HK$511,027,000, an increase from HK$395,407,000 in 2021, while revenue from China was approximately HK$20,290,000, up from HK$16,832,000[155]. Cash Flow and Liquidity - Cash and cash equivalents were approximately HK$354.5 million as of September 30, 2022, representing a decrease of about 4.1% from HK$369.9 million as of March 31, 2022[27]. - The Group's net current assets as of September 30, 2022, amounted to approximately HK$535.2 million, a decrease from HK$561.6 million as of March 31, 2022[26]. - The company experienced a net decrease in cash and cash equivalents of HK$13,066,000 for the six months ended September 30, 2022, compared to a decrease of HK$73,815,000 in the same period of 2021[110]. - Cash and cash equivalents at the end of the period were HK$354,522,000, down from HK$413,896,000 at the end of the same period in 2021[110]. Dividends and Shareholder Information - An interim dividend of HK2.0 cents per ordinary share has been declared for the Period, up from HK1.0 cent in the previous year[37]. - The interim dividend declared is HK$0.02 per ordinary share, an increase from HK$0.01 in 2021[40]. - The company paid dividends of HK$12,775,000 to equity holders in both 2022 and 2021, indicating a consistent dividend policy[110]. - As of September 30, 2022, the total number of shares in issue is 425,839,000[50]. Corporate Governance - The Company complied with the Corporate Governance Code, except for the separation of the roles of chairman and chief executive officer[66]. - The remuneration committee is responsible for reviewing and determining the remuneration policies for Directors and senior management[71]. - The Audit Committee has reviewed the Group's unaudited condensed consolidated financial information for the period[78]. - The Nomination Committee is responsible for reviewing the structure, size, and composition of the Board at least annually[81]. Operational Developments - The Group launched a sophisticated headset featuring head-tracking and low-latency wireless communication technology for gaming applications in September 2022[18]. - The Group plans to launch more new products in the Call Centre & Office segment in the second half of 2022, anticipating sustained sales momentum[18]. - The Group plans to establish a new production line that combines fully and semi-automated processes to enhance production capabilities and competitiveness[23]. Financial Risks and Accounting Policies - The Group's activities expose it to various financial risks, including market risk, credit risk, and liquidity risk, with no changes in risk management policies since March 31, 2022[131]. - The Group's accounting policies remain consistent with the annual financial statements for the year ended March 31, 2022, with no significant impact from the adoption of amended standards[123].