(於百慕達註冊成立之有限公司) (Stock Code 股份代號: 1047) Ngai Hing Hong Company Limited 毅 興 行 有 限 公 司* (Incorporated in Bermuda with limited liability) NOTIFICATION LETTER 通 知 信 函 Dear Non-registered Shareholder (Note 1) , 17th March 2026 The following document(s) of Ngai Hing Hong Company Limited ("Company") has/have been prepared in English and Chinese and is/are available on the websites of the Company at www.nhh.com.hk and The Stock Exchange of Hong Kong Limited at www.hkexnews.hk (collectively "Websites"):- • 2025/2026 ...

Ngai Hing Hong Company Limited 毅 興 行 有 限 公 司* (Incorporated in Bermuda with limited liability) （ 於百慕達註冊成立之有限公司） Should you have any queries in relation to this letter, please call the Hong Kong Share Registrar at (852) 2849 3399 during business hours from 9:00 a.m. to 5:00 p.m., Monday to Friday, excluding public holidays. Yours faithfully, For and on behalf of Ngai Hing Hong Company Limited HUI Sai Chung Chairman (Stock Code 股份代號：1047) NOTIFICATION LETTER 通 知 信 函 Dear Shareholder(s), 17th March 2026 The fo ...

Financial Performance - Revenue from contracts with customers for the six months ended December 31, 2025, was HK$687,915, a decrease of 2% from HK$705,051 in the same period of 2024[6] - Gross profit increased to HK$114,005, up 4% from HK$109,111 year-over-year[6] - Operating profit rose to HK$16,621, representing a 32% increase from HK$12,602 in the previous year[6] - Profit before income tax for the period was HK$8,664, a significant increase from HK$493 in the same period last year[6] - The company reported a profit for the period of HK$2,085, compared to a loss of HK$5,842 in the previous year[6] - Total comprehensive income for the period was HK$15,325, recovering from a loss of HK$19,982 in the same period last year[13] - The company’s basic earnings per share for the period was 0.66 HK cents, compared to a loss of 1.84 HK cents in the previous year[9] - Profit attributable to equity holders turned from a loss of HK$6,803,000 in 2024 to a profit of HK$2,431,000 in 2025, with basic earnings per share at HK0.66 cents[150] Assets and Liabilities - Non-current assets increased to HK$308,462, up from HK$294,119 as of June 30, 2025[17] - Total assets reached HK$1,083,501, an increase from HK$1,068,579 as of June 30, 2025[17] - Total equity increased to HK$544,825,000 as of December 31, 2025, up from HK$528,030,000 on June 30, 2025, representing a growth of 3.4%[21] - Total liabilities decreased slightly to HK$538,676,000 from HK$540,549,000, a reduction of 0.3%[21] - Net current assets improved to HK$248,835,000, up from HK$242,107,000, indicating a growth of 2.9%[21] - Cash and bank balances were reported at HK$190,095, slightly down from HK$193,161[17] - The company reported trade payables of HK$71,778,000 as of December 31, 2025, down from HK$82,640,000 as of June 30, 2025, indicating a decrease of approximately 13.2%[121] Cash Flow and Financing - Net cash generated from operating activities decreased significantly to HK$6,163,000 for the six months ended December 31, 2025, compared to HK$95,632,000 in the same period of 2024, representing a decline of approximately 93.5%[32] - Cash flows from investing activities showed a net cash outflow of HK$16,099,000, increasing from HK$10,231,000 in the previous year, indicating a rise in investment expenditures[32] - The net cash used in financing activities was HK$5,327,000, a significant improvement from HK$42,097,000 in the previous year, suggesting better cash management[32] - The company had a total of HK$30,600,000 in secured assets backing its bank borrowings as of December 31, 2025[132] - As of December 31, 2025, the company had bank borrowings totaling HK$406,551,000, an increase from HK$400,045,000 as of June 30, 2025[126] Segment Performance - Gross revenue from the Trading segment was HK$458,056,000, while the Colorants segment generated HK$200,925,000, and the Engineering plastic segment contributed HK$58,963,000[79] - Operating profit for the Group was HK$16,621,000, with the Trading segment reporting a profit of HK$97,000, the Colorants segment at HK$17,220,000, and the Engineering plastic segment at HK$2,011,000[79] - The colorants, pigments, and compounded plastic resins business saw turnover increase by 8.3% to HK$199,565,000, with profit before taxation rising by 61.0% to HK$16,918,000[155] - Turnover from the plastic raw material trading business declined to HK$429,618,000 from HK$449,172,000, with loss before taxation narrowing to HK$7,186,000[156] - The engineering plastic products business recorded turnover of HK$58,732,000, down from HK$71,582,000, with profit before taxation at HK$1,711,000[157] Taxation - The current income tax expense for Hong Kong profits tax is HK$34,000 for the six months ended 31st December 2025, compared to HK$532,000 for the same period in 2024, reflecting a significant decrease[98] - The total income tax expense for the interim consolidated income statement is HK$6,579,000, compared to HK$6,335,000 in the previous year[98] - The Group has unrecognised tax losses to be carried forward against future taxable income amounting to HK$435,568,000 as of 31st December 2025[98] Corporate Governance and Shareholder Information - The company’s shares are listed on the Main Board of The Stock Exchange of Hong Kong Limited, providing access to capital markets for future growth[36] - The Board of Directors resolved not to declare any interim dividend for the six months ended 31st December 2025[148] - As of December 31, 2025, Mr. HUI Sai Chung held 20,137,600 personal shares and 202,721,500 corporate shares in the Company[185] - As of December 31, 2025, none of the Directors or chief executives of Ngai Hing Hong Company Limited have any beneficial or non-beneficial interests in the share capital of the Company or associated corporations[195] Strategic Initiatives - The Group plans to establish its first overseas production base in Thailand, expected to commence production in 2026, focusing on colorants, pigments, and compounded plastic resins[162] - The Group aims to enhance synergy with upstream and downstream partners through precise cost control and sales pricing strategies[161] - The Group is actively pursuing market opportunities in Southeast Asia to accumulate momentum for future growth[161] - The Group's strategic focus on core businesses aims to adapt to market changes and reinforce business fundamentals amid external pressures[149]

FF301 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: 2026年2月28日 狀態: 新提交 致：香港交易及結算所有限公司 公司名稱: 毅興行有限公司（於百慕達註冊成立之有限公司) 呈交日期: 2026年3月2日 I. 法定/註冊股本變動 | 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) | 01047 | 說明 | | | | | | | | | | | 法定/註冊股份數目 | | | 面值 | | | 法定/註冊股本 | | | 上月底結存 | | | 800,000,000 | HKD | | 0.1 | HKD | | 80,000,000 | | 增加 / 減少 (-) | | | | | | | HKD | | | | 本月底結存 | | | 800,000,000 | HKD | | 0.1 | HKD | | 80,000,000 ...

Group 1 - The company Yihsing Holdings (01047) reported a revenue of HKD 688 million from customer contracts for the six months ending December 31, 2025, representing a year-on-year decline of 2.4% [1] - The company achieved a profit attributable to shareholders of HKD 2.431 million, a significant improvement from a loss of HKD 6.803 million in the same period last year [1] - The basic earnings per share for the company were HKD 0.0066 [1]

Group 1 - The company, Yixing Hang (01047), reported a revenue of HKD 688 million from customer contracts for the six months ending December 31, 2025, representing a year-on-year decrease of 2.4% [1] - The company achieved a profit attributable to shareholders of HKD 2.431 million, a significant improvement from a loss of HKD 6.803 million in the same period last year [1] - The basic earnings per share were reported at HKD 0.0066 [1]

Group 1 - The company reported a revenue of HKD 688 million for the six months ending December 31, 2025, representing a year-on-year decrease of 2.4% [1] - The profit attributable to shareholders was HKD 2.431 million, a significant improvement from a loss of HKD 6.803 million in the same period last year [1] - The basic earnings per share were HKD 0.0066 [1]

Core Viewpoint - The company reported a slight decline in total revenue but achieved a turnaround in profit, indicating improved operational performance and effective cost management [1] Financial Performance - Total revenue for the six months ending December 31, 2025, was HKD 687,915,000, a decrease of 2.4% compared to HKD 705,051,000 in the same period of 2024 [1] - The company recorded a profit attributable to shareholders of HKD 2,430,000, reversing from a loss of HKD 6,800,000 in 2024 [1] - Basic earnings per share improved to HKD 0.66, compared to a loss of HKD 1.84 per share in 2024 [1] Operational Efficiency - The company achieved an operating profit of HKD 16,621,000, an increase from HKD 12,602,000 in 2024, attributed to prudent management strategies and reduced interest expenses [1]

Financial Performance - Revenue from customer contracts for the six months ended December 31, 2025, was HKD 687,915, a decrease of 2% from HKD 705,051 in 2024[2] - Gross profit increased to HKD 114,005, up 4% from HKD 109,111 in the previous year[2] - Operating profit rose to HKD 16,621, compared to HKD 12,602 in 2024, reflecting a 32% increase[2] - Profit before tax significantly improved to HKD 8,664, up from HKD 493 in the prior year[2] - The net profit for the period was HKD 2,085, a turnaround from a loss of HKD 5,842 in 2024[2] - Basic and diluted earnings per share for the period were HKD 0.66, compared to a loss per share of HKD 1.84 in the previous year[3] - Total comprehensive income for the period amounted to HKD 15,325, compared to a loss of HKD 19,982 in 2024[4] - Total revenue for the six months ended December 31, 2025, was HKD 687,915,000, a decrease of 2.4% compared to HKD 705,051,000 for the same period in 2024[30] Assets and Liabilities - Total assets increased to HKD 1,083,501, up from HKD 1,068,579 as of June 30, 2025[6] - Current assets included cash and bank balances of HKD 190,095, slightly down from HKD 193,161[5] - Total equity increased to HKD 544,825, compared to HKD 528,030 in the previous period[6] - Total assets for the group were HKD 1,083,501,000, with total liabilities amounting to HKD 538,676,000[15] Revenue Breakdown - The group reported external customer revenue of HKD 687,915,000, with segment sales of HKD 717,944,000, after inter-segment sales of HKD 30,029,000[15] - The trade segment generated external customer revenue of HKD 429,618,000, while the coloring agent segment contributed HKD 199,565,000, and the engineering plastics segment added HKD 58,732,000[15] - Revenue from external customers outside Hong Kong was approximately HKD 125,783,000, down from HKD 158,519,000 in the previous year[17] - Revenue from other regions, primarily Mainland China, was approximately HKD 562,132,000, up from HKD 546,532,000 in the previous year[17] Capital Expenditures - Capital expenditures for the group totaled HKD 22,811,000, with the trade segment accounting for HKD 292,000, and the coloring agent segment for HKD 9,676,000[15] Employee and Management - The company has approximately 623 full-time employees as of December 31, 2025, with a performance-based compensation policy[38] - Employee compensation is determined based on market terms and individual qualifications, with additional benefits provided to specific employees[52] Corporate Governance - The company has not appointed a CEO as of the interim results announcement date, with responsibilities shared among all executive directors[41] - The board has reviewed the effectiveness of the risk management and internal control systems and considers them sufficient[42] - The audit committee has reviewed the accounting principles adopted by the group and discussed internal control and financial reporting matters[50] - The remuneration committee is responsible for ensuring a transparent remuneration policy and evaluates the performance and compensation of senior management annually[51] - The nomination committee is responsible for reviewing the board's structure and diversity, ensuring a balanced mix of skills and experiences[43] - The governance committee develops and reviews corporate governance policies and compliance with legal requirements[53] Risk Management - The group has established risk management procedures including risk identification, assessment, transfer, monitoring, and reporting[54] - Management conducts at least one annual risk identification process to assess risks that could adversely affect the achievement of the group's objectives[54] - The company aims to manage risks rather than eliminate them, providing reasonable assurance against material misstatements or losses[55] - Significant internal control deficiencies will be reported to the board and audit committee for prompt corrective action[54] Compliance and Ethics - The group maintains a zero-tolerance policy towards corruption and fraud, in compliance with stock exchange regulations[57] - The whistleblowing policy has been adopted by the board to ensure transparency, integrity, and accountability[56] - The whistleblowing policy details are disclosed on the company's website for external parties to report relevant matters[56]

Group 1 - The core viewpoint of the article indicates that Yixing Holdings (01047.HK) is expected to report a profit attributable to shareholders of at least HKD 1 million for the six months ending December 31, 2025, contrasting with a loss of HKD 6.803 million for the same period ending December 31, 2024 [1] Group 2 - The announcement is based on preliminary assessments from the group's unaudited management accounts and available information from the board [1] - The expected turnaround from a loss to a profit signifies a positive shift in the company's financial performance [1]