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，且明確表示，概不對因本公佈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。 MATRIX HOLDINGS LIMITED 美力時集團有限公司* ( 於百慕達註冊成立之有限公司 ) (股份代號 : 1005) 委任執行董事 美力時集團有限公司（「本公司」，連同其附屬公司統稱為「本集團」）董事會 （「董事會」）欣然宣布鄭建彰先生（「鄭先生」）已獲委任為本公司執行董事 （「執行董事」），自二零二五年八月二十五日起生效。 鄭先生之履歷詳情載列如下： 鄭先生，現年二十二歲，畢業於倫敦大學學院，取得心理學理學士（BSc）一等榮 譽學位，並於二零二二年加入美力時集團。他擁有約三年品質保證、自動化管理 及策略業務發展之經驗。現任本集團發展經理。鄭先生為本公司主席鄭榕彬先生 之兒子，亦為本公司執行董事鄭敬璋先生之弟弟。 本公司並沒有與鄭先生因委任其為執行董事而訂立任何服務協議。鄭先生為執行 董事的任命並無固定年期，但須按本公司的公司細則於股東週年大會輪席告退及 重選。據有關聘用，鄭先生每年之基 ...

Core Viewpoint - MATRIX HOLDINGS (01005) expects a significant reduction in losses for the six months ending June 30, 2025, projecting a loss of approximately HKD 10 million to 15 million, compared to a loss of about HKD 84.5 million for the same period ending June 30, 2024 [1] Group 1: Financial Performance - The anticipated reduction in losses is attributed to increased revenue from expanded market penetration in the United States compared to the previous year [1] - The company has implemented cost-saving measures that have led to a decrease in administrative and distribution expenses [1] Group 2: Operational Efficiency - The measures taken are part of the company's proactive review and streamlining of its cost structure, aimed at improving operational capital efficiency [1]

Core Viewpoint - MATRIX HOLDINGS (01005) expects a significant reduction in losses for the six months ending June 30, 2025, projecting a loss of approximately HKD 10 million to 15 million, compared to a loss of about HKD 84.5 million for the same period ending June 30, 2024 [1] Group 1: Financial Performance - The anticipated reduction in losses is attributed to increased revenue from expanded market penetration in the United States compared to the same period last year [1] - The company has implemented cost-saving measures that have led to a decrease in administrative and distribution expenses [1] Group 2: Operational Efficiency - The measures taken are part of the company's proactive review and streamlining of its cost structure, aimed at improving operational capital efficiency [1]

Core Viewpoint - MATRIX HOLDINGS (01005.HK) expects a significant reduction in losses for the six-month period ending June 30, 2025, projecting a loss of approximately HKD 10 million to 15 million, compared to a loss of about HKD 84.5 million in the same period last year [1] Group 1: Financial Performance - The anticipated loss reduction is attributed to increased revenue from expanded market penetration in the United States compared to the same period last year [1] - The company has implemented cost-saving measures that have led to a decrease in administrative and distribution expenses [1] Group 2: Operational Efficiency - The measures taken are part of the company's proactive review and streamlining of its cost structure, aimed at improving operational capital efficiency [1]

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，且明確表示，概不對因本公佈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。 MATRIX HOLDINGS LIMITED 美力時集團有限公司* ( 於百慕達註冊成立之有限公司 ) (股份代號 : 1005) 盈利預告－虧損減少 本公佈乃美力時集團有限公司（「本公司」，連同其附屬公司統稱為「本集團」 ） 根據香港聯合交易所有限公司證券上市規則（「上市規則」）第13.09(2)條及香港法 例第571章證券及期貨條例（「證券及期貨條例」）第XIVA部項下的內幕消息條文 （定義見上市規則）而作出。 本公司董事會（「董事會」）謹此通知本公司股東（「股東」）及潛在投資者，根 據本集團截至二零二五年六月三十日止六個月期間（「該期間」）未經審核綜合管 理賬目的初步審閱及董事會目前可得資料，預計本集團在該期間擁有人應佔虧損將 錄得約一千萬港元至一千五百萬港元，而截至二零二四年六月三十日止六個月期間 則錄得約 八千四百五十萬港元虧損。 根據目前可得的資料，預期虧損減少是由於與去年同期相比，美國市 ...

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，且明確表示，概不對因本公佈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。 鄭榕彬 主席 香港，二零二五年八月十一日 美力時集團有限公司* ( 於百慕達註冊成立之有限公司 ) (股份代號 : 1005) 董 事 會 會 議 日 期 美力時集團有限公司* (「本公司」) 董事會 (「董事會」) 宣佈，本公司訂於 二零二五年八月二十六日 ( 星期二 ) 舉行本公司董事會會議 ，藉以考慮及批 准(其中包括)本公司及其附屬公司截至二零二五年六月三十日止六個月之未 經審核綜合中期業績及其發佈，以及考慮派發中期股息 ( 如有 ) 。 承董事會命 MATRIX HOLDINGS LIMITED 截至本公佈日期，董事會成員包括執行董事鄭榕彬先生、鄭敬璋先生、葉曉霞女士及 Shirley Marie Price 女士及獨立非執行董事麥兆中先生、邢家維先生及崔家興先生。 * 僅供識別 ...

I. 法定/註冊股本變動 股份發行人及根據《上市規則》第十九B章上市的香港預託證券發行人的證券變動月報表 截至月份: 2025年7月31日 狀態: 新提交 致：香港交易及結算所有限公司 公司名稱: 美力時集團有限公司 呈交日期: 2025年8月1日 | 1. 股份分類 | 普通股 | 股份類別 | 不適用 | | | 於香港聯交所上市 (註1) | | 是 | | | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | | 證券代號 (如上市) | 01005 | 說明 | | | | | | | | | | | 法定/註冊股份數目 | | | 面值 | | | 法定/註冊股本 | | | 上月底結存 | | | 1,000,000,000 | HKD | | 0.1 | HKD | | 100,000,000 | | 增加 / 減少 (-) | | | | | | | HKD | | | | 本月底結存 | | | 1,000,000,000 | HKD | | 0.1 | HKD | | 100,000,000 | 本月底法定/註冊股本總 ...

Financial Performance - The company's consolidated revenue for the fiscal year ended December 31, 2024, decreased by 36.1% to approximately HKD 456.86 million from HKD 714.49 million in 2023[20]. - The gross profit fell by 50.6% to HKD 152.37 million, resulting in a gross margin of 33.4%, down from 43.2% in the previous year[13]. - The loss attributable to the company's owners increased by 191.0% to HKD 298.57 million compared to a loss of HKD 102.60 million in 2023[20]. - Basic loss per share was HKD 39.5 cents, a 190.4% increase from HKD 13.6 cents in the prior year[13]. - The mid-term dividend paid was HKD 1.5 cents, a decrease of 70% from HKD 5.0 cents in the previous year[13]. - The company recorded a consolidated revenue of approximately HKD 456,859,000 for the year 2024, a decrease of about HKD 257,627,000 or 36.1% compared to HKD 714,486,000 in 2023[24]. - The loss attributable to the company's owners was approximately HKD 298,573,000, an increase of 191.0% from last year's loss of HKD 102,604,000, primarily due to the decline in revenue[24]. - Gross profit decreased by approximately 50.6% to about HKD 152,366,000 due to reduced sales[28]. - Distribution and selling costs decreased by approximately 6.7% to about HKD 181,074,000, mainly due to a reduction in royalty fees[29]. - Administrative expenses increased by 2.5% to HKD 160,096,000, which includes salaries, rent, and depreciation[30]. - Financial expenses increased by approximately 17.7% to about HKD 4,473,000 due to higher interest on bank loans and lease liabilities[31]. - As of December 31, 2024, the total assets of the group were approximately HKD 694,161,000, a decrease of about 32.6% from HKD 1,031,356,000 in 2023[40]. - The capital debt ratio rose to 16.3%, up from 5.8% in 2023, indicating a significant increase in leverage[13]. Strategic Focus and Operations - The company plans to focus on improving operational efficiency and optimizing organizational structure to maintain market position amid economic uncertainties[21]. - The company aims to enhance product innovation and marketing strategies to adapt to rapidly changing market conditions[21]. - The company has strategically expanded its development in Vietnam's real estate market through land acquisition in Da Nang[47]. - The group plans to engage in property development in Vietnam in 2024, considering various local conditions and strategic priorities[48]. - The company will continue to enhance automation in manufacturing to improve efficiency and maximize long-term returns for shareholders[54]. - The group is implementing flexible strategies to expand its product range and strengthen its customer base amid global economic uncertainties[53]. - The company has reduced capital investments in related development projects due to delays in land acquisition and a decline in core manufacturing operations[56]. Environmental, Social, and Governance (ESG) - The company emphasizes the importance of environmental, social, and governance (ESG) matters for sustainable development, integrating these principles into its mission[21]. - The group is focused on environmental responsibility by implementing green office measures and considering further eco-friendly practices in its operations[50]. - The company aims to minimize its environmental impact through resource management and efficiency measures[121]. - The total greenhouse gas emissions for the business in 2024 amounted to 12,160.93 tons of CO2 equivalent, a decrease from 12,421.81 tons in 2023[127]. - The annual emission density in 2024 was 0.0991 tons of CO2 equivalent per square meter, down from 0.1012 tons in 2023[130]. - The company implemented energy efficiency measures that resulted in a reduction of 17.760 tons of CO2 equivalent emissions in 2024, compared to 39.970 tons in 2023[131]. - The group has obtained certifications for social compliance standards, promoting safety and fair labor practices[121]. - The group has implemented various environmental protection measures to minimize greenhouse gas emissions, although climate change risks currently do not significantly impact business operations[140]. - The group actively promotes water-saving measures, including the installation of water meters and automatic valves to prevent wastage[138]. - The group has not reported any significant environmental incidents during the reporting period, indicating effective management of potential pollution risks[139]. Corporate Governance - The board consists of four executive directors and four independent non-executive directors, ensuring at least one-third of the board is independent[67]. - The company has adopted a corporate governance code in compliance with the Hong Kong Stock Exchange listing rules, reflecting its commitment to best practices[65]. - The independent non-executive directors have confirmed their independence according to the relevant listing rules, ensuring effective independent judgment[68]. - The company has a strong focus on risk management, identifying key risks and implementing appropriate measures and monitoring systems[66]. - The board is responsible for strategic development decisions and monitoring the management of the group's business and affairs[66]. - The company has established various committees, including audit, remuneration, and nomination committees, to assist the board in fulfilling its responsibilities[66]. - The independent non-executive directors possess appropriate professional qualifications and expertise in accounting and financial management[67]. - The company has a policy for directors to retire and seek re-election at least once every three years, promoting accountability[68]. - The board is committed to continuous review and enhancement of governance policies to align with regulatory changes and best practices[65]. - The company has a diverse board with members having extensive experience in finance, asset management, and corporate governance[69]. - The company held 32 board meetings during the year, with all directors receiving sufficient information to make informed decisions[71]. - The remuneration policy for executive directors and senior management is linked to performance, service tenure, and experience, with regular reviews based on market practices[76]. - The Nomination Committee is responsible for reviewing the board's structure and composition annually to ensure diversity in age, expertise, skills, experience, independence, knowledge, and gender[79]. - All directors participated in continuous professional development to stay updated on their responsibilities and the latest developments in laws and regulations applicable to the company[73]. - The company has adopted a code governing securities trading by directors, ensuring compliance with the required standards[72]. - The Remuneration Committee's primary role is to review the remuneration policies and structures for directors and senior management, ensuring the ability to attract and retain a high-quality team[74]. - The company’s chairman and CEO roles are held by different individuals, ensuring effective governance and operational management[70]. - The Nomination Committee evaluates the independence of independent non-executive directors and makes recommendations for appointments and reappointments[78]. - All members of the Remuneration Committee attended all meetings during the year, ensuring active participation in decision-making[75]. - The company provides directors with access to independent professional advice when necessary, with costs covered by the company[71]. - The board consists of six male directors and two female directors, meeting the minimum requirement set by rule 13.92[86]. - The company aims to maintain at least one female director over the next four years to enhance board diversity[86]. - The nomination committee will annually review measurable diversity goals and report progress to the board[85]. - The audit committee is responsible for reviewing the appointment of external auditors and ensuring their independence[89]. - The audit committee members include qualified accountants, ensuring compliance with accounting standards and regulations[90]. - The audit committee has conducted mid-year and year-end financial reviews, ensuring adherence to accounting policies and legal requirements[93]. - The company emphasizes transparency and fairness in the nomination process for board members[84]. - The nomination committee will focus on attracting diverse talent across various backgrounds to foster a more inclusive environment[85]. - The financial statements for the year ending December 31, 2024, have been reviewed by the audit committee and audited by external auditor KPMG (Hong Kong) with no significant uncertainties affecting the company's ability to continue as a going concern[94]. - The company paid approximately HKD 1,800,000 for statutory audit services provided by KPMG (Hong Kong) and around HKD 1,821,000 for audit and non-audit services to overseas subsidiaries[105]. - The internal audit function has been established since 2015, focusing on risk management and internal controls, with a dedicated internal audit team consisting of two members[102]. - The audit committee has conducted a review of the effectiveness of the internal control system, finding it to be effective and sufficient without any significant concerns affecting the company's financial status or operational performance[104]. - The company has implemented appropriate monitoring procedures to safeguard assets and ensure compliance with relevant regulations and accounting standards[100]. - The audit committee received reports on the performance of the internal audit function and identified key risks, ensuring that appropriate follow-up actions were taken[99]. - The board is responsible for maintaining proper accounting records and ensuring timely preparation of financial statements[96]. - The company actively enhances transparency and communication with shareholders and potential investors through mandatory interim and annual reports[109]. - The audit committee has established a whistleblowing policy to allow employees and stakeholders to report any misconduct, ensuring prompt and transparent investigations[103]. - The company has adopted various policies to assess and improve the effectiveness of its internal control and risk management functions[104]. - The company conducted a review of its shareholder communication policy, ensuring effective implementation during the review year[110]. - The annual general meeting provided a platform for shareholders to engage with the board, with all directors present except for two[112]. - The company expects to consider multiple factors when declaring dividends, including financial performance and capital needs[117]. Employee Relations and Workforce - The company operates four factories in Vietnam and employs approximately 2,200 staff across various regions including Hong Kong, China, and the US[7]. - As of December 31, 2024, the group has approximately 2,200 employees, a decrease from 2,310 in 2023, and offers competitive compensation aligned with market trends[49]. - The total number of employees as of December 31, 2024, was approximately 2,200, with 2,081 being factory employees, all of whom are full-time[141]. - The annual turnover rate for employees aged 18-25 was 21.2%, slightly up from 21.12% in the previous year, while the turnover rate for those aged 46-55 decreased from 21.19% to 12.50%[143]. - The total training hours for factory employees increased to 8 hours per employee in 2024, compared to 4 hours per employee in 2023[150]. - The number of work-related injuries resulting in lost workdays was 1 in 2024, down from 2 in 2023, with a total of 23 lost workdays compared to 45 in the previous year[147]. - The group has implemented strict measures to prevent child and forced labor in compliance with labor laws[154]. - The group maintains good relationships with suppliers to ensure stable services and product quality[155]. - There were no significant complaints regarding product quality and delivery during the reporting period[157]. - The group has approximately 500 suppliers across Hong Kong, China, and Vietnam[154]. Innovation and Product Development - The group is committed to providing innovative and quality products, investing significant resources in new equipment to enhance competitiveness[159]. - The group will continue to purchase energy-efficient appliances and materials, and review supplier sources[164]. - The group encourages reporting of any misconduct or fraud, ensuring confidentiality for whistleblowers[162]. - The top five customers accounted for approximately 59.0% of the group's revenue, with the largest customer representing about 32.8%[170]. - The total cash dividends paid during the year amounted to approximately HKD 34,029,000, with a proposed final dividend of HKD 0.01 per share, totaling around HKD 7,562,000[171]. - The company's distributable reserves as of December 31, 2024, were approximately HKD 186,137,000, a decrease from HKD 400,779,000 in 2023[175]. - The total remuneration for the eight directors amounted to HKD 10,812,000, with the highest individual remuneration being HKD 4,035,000[183]. - As of December 31, 2024, the company had issued shares totaling 538,573,569, with the largest shareholder holding 71.22% of the issued share capital[191]. - The company did not purchase, redeem, or sell any of its listed shares during the year[174]. - The board of directors has the discretion to recommend dividends based on various factors, including corporate governance considerations[172]. - There were no warrants or stock-linked agreements issued during the year[176]. - The company has no provisions regarding preemptive rights in its articles of association[177]. - The company has not entered into any management contracts related to its overall business during the year[178]. - Smart Forest holds 71.22% of the company's issued ordinary shares, totaling 538,573,569 shares[193]. - The company has received revised financing letters from banks for a total amount not exceeding HKD 70,000,000, effective from September 18, 2020[197]. - The company confirms that at least 25% of its issued shares are held by the public prior to the publication of the annual report[196]. - The company has established a remuneration committee to review the remuneration policy based on group performance and market statistics[194]. - The company appointed KPMG as the new auditor on October 24, 2024, following the resignation of another firm[199]. - The company has not changed its external auditor in the past three years, with KPMG auditing the financial statements for the fiscal year 2024[199]. - The company has disclosed that its controlling shareholder must maintain at least 51% ownership to avoid default on revised financing terms[197]. - The board has adopted corporate governance codes and has complied with them, except for a specific disclosure regarding independent non-executive directors' tenure[195]. - The company has not made any arrangements for its directors or their associates to benefit from the purchase of shares or debentures[192]. - The company has confirmed that there are no other known interests or short positions in its issued share capital as of December 31, 2024[193].

Financial Performance - For the fiscal year ending December 31, 2024, the company reported a revenue of HKD 456,859,000, a decrease of 36% compared to HKD 714,486,000 in 2023[3] - The gross profit for the same period was HKD 152,366,000, down 50.7% from HKD 308,680,000 in the previous year[3] - The operating loss increased to HKD 271,477,000 from HKD 94,827,000, reflecting a significant decline in operational performance[3] - The net loss for the year was HKD 298,731,000, compared to a net loss of HKD 102,940,000 in 2023, indicating a worsening financial situation[4] - The company reported a basic and diluted loss per share of HKD 39.5, compared to HKD 13.6 in the previous year, indicating increased losses per share[4] - The loss attributable to shareholders for 2024 was approximately HKD 298,573,000, an increase of 191.0% from a loss of HKD 102,604,000 in 2023[19] - Gross profit decreased by approximately 50.6% to about HKD 152,366,000 due to reduced sales[25] - The group reported a loss of HKD 298,731,000 for the year ending December 31, 2024, with bank deposits and cash decreasing from HKD 181,202,000 to HKD 57,733,000[9] Assets and Liabilities - Total assets decreased to HKD 558,067,000 from HKD 883,592,000, showing a reduction in the company's asset base[6] - The company's cash and bank balances fell to HKD 56,834,000 from HKD 181,202,000, highlighting liquidity challenges[5] - Non-current liabilities, specifically lease liabilities, increased to HKD 61,746,000 from HKD 30,620,000, indicating rising financial obligations[6] - The company's equity attributable to owners decreased to HKD 507,013,000 from HKD 863,734,000, reflecting a significant drop in shareholder value[6] - Trade receivables and notes receivable decreased by approximately 31.7% to about HKD 77,591,000, mainly due to reduced sales[29] - Trade payables decreased by approximately 10.9% to about HKD 27,007,000, primarily due to reduced raw material purchases[30] - Total assets as of December 31, 2024, approximately HKD 694,161,000, down from HKD 1,031,356,000 in 2023, with total liabilities at HKD 199,599,000[38] Cash Flow and Financial Support - The group received financial support of HKD 20,000,000 from the ultimate controlling party to ensure operational continuity for the next 15 months[9] - The group’s interest income from bank deposits decreased to HKD 1,106,000 in 2024 from HKD 3,348,000 in 2023[16] - The group’s total other income for the year ending December 31, 2024, was HKD 11,319,000, down from HKD 26,652,000 in the previous year[16] - Cash flow significantly decreased, but bank borrowings maintained at a minimum level[33] - As of December 31, 2024, bank cash and deposits balance approximately HKD 57,733,000, down from HKD 181,202,000 in 2023[34] Operational Changes and Strategies - The company is primarily engaged in the manufacturing and trading of toys and lighting products, as well as property development, which may impact future growth strategies[7] - The group has reclassified its operational segments to focus on manufacturing toys and lighting products as a single reportable segment[14] - The company plans to distribute a final dividend of HKD 0.01 per share for the year ending December 31, 2024[18] - The company plans to pay an interim dividend of HKD 1.5 per share for the year ending December 31, 2024, down from HKD 2.0 in 2023[53] - The total dividend for the year will amount to HKD 2.5 per share, compared to HKD 5.0 in 2023[53] - The company will continue to invest in automation to enhance efficiency and maximize long-term returns for shareholders[51] - The company aims to expand its product range and strengthen its customer base in response to global economic uncertainties[51] - The company is focusing on real estate investments in Vietnam to capitalize on growth opportunities in Southeast Asia[52] Governance and Compliance - The group did not apply any new accounting standards or interpretations that have not yet come into effect during the year[12] - The group has implemented new and revised Hong Kong Financial Reporting Standards effective from January 1, 2024, with no significant impact on financial performance[11] - The independent auditor's report indicated that the financial statements reflect the group's financial position as of December 31, 2024, in accordance with Hong Kong Financial Reporting Standards[63] - The prior auditor's opinion was modified due to concerns regarding the commercial substance of the horse management service income[67] - The board believes that the agreement constitutes financial assistance from a related party and has favorable commercial terms, qualifying as a fully exempt related transaction under listing rules[68] - The board has adopted a corporate governance code based on the principles outlined in the Hong Kong Stock Exchange Listing Rules[56] Employee and Market Conditions - Employee count decreased to approximately 2,200 from 2,310 in 2023, with competitive compensation policies in place[46] - The U.S. toy industry is expected to experience stagnant growth by 2025 due to economic and consumer behavior factors[50] - Sales of proprietary brands and original design manufacturing brands decreased due to cautious inventory management by customers[42] - New licensed products and proprietary brands launched to expand supply and maintain customer loyalty[43] - The company will implement flexible strategies to adapt to challenges and opportunities in the market[51] Miscellaneous - The company will hold its annual general meeting on May 15, 2025, at 2:30 PM[59] - Share transfer registration will be suspended from May 9 to May 15, 2025, to determine the rights of shareholders attending the annual general meeting[60] - The company confirmed that all documents related to share registration must be submitted by May 8, 2025, at 4:30 PM[60] - The audit committee reviewed the consolidated financial statements for the year ended December 31, 2024[61] - The independent auditor's report was prepared by KPMG (Hong Kong) for the year ended December 31, 2024[62] - As of September 2024, the company has reduced capital investments in related development projects due to delays in land acquisition and a decline in core manufacturing operations[69] - The company has temporarily suspended horse racing operations, which has helped alleviate related concerns[69] - Audit adjustments related to the previous year have been resolved as of December 31, 2024, except for factors that may affect comparable data for 2024[69] - The company's annual report and shareholder meeting notice will be sent to shareholders and published on the exchange website at the appropriate time[70] - The board of directors currently includes executive directors Zheng Rongbin, Zheng Jingzhang, Ye Xiaoxia, and Shirley Marie Price, as well as independent non-executive directors Mai Zhaozhong, Xing Jiawei, and Cui Jiaxing[71]

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，且明確表示，概不對因本公佈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。 司計劃在開發項目中建造一個賽馬中心，同時配備大型景觀花園和其他設施。 MATRIX HOLDINGS LIMITED 美力時集團有限公司* (於百慕達註冊成立之有限公司) (股份代號 : 1005) 有關二零二三年年報的補充公告 茲提述本公司於二零二四年七月十七日發放的二零二三年年報（「二零二三年年報」）。除 非文義另有所指，本文所用詞彙與二零二三年年報所界定者俱有相同涵義。 本公司謹此向其股東及潛在投資者提供二零二三年年報第 13 至 14 頁 「審計保留意見的說 明」一節中提及的審計保留意見的補充資料，具體如下: 公司對審計保留意見的看法和立場 核數師要求的資訊和解釋包括能夠使其滿意的文件，涉及但不限於接受獎金是否為賽馬行業 的一般做法、業務理由以及在簽訂協議前馬匹管理服務安排是否得到適當授權，以及相關支 持證據。 審計保留意見是由於核數師與公司管理層在解釋關連人士向集團子公司提供馬匹借貸安排 方面 ...