2025 INTERIM REPORT 中期報告 目 錄 2025中期報告 奧思集團有限公司 01 02 管理層討論及分析 07 中期簡明綜合財務報表的審閱報告 08 簡明綜合損益及其他全面收益表 10 簡明綜合財務狀況表 12 簡明綜合權益變動表 13 簡明綜合現金流量表 14 中期簡明綜合財務報表附註 24 其他資料 30 公司資料 管理層討論及分析 奧思集團有限公司（「本公司」）董事會（「董事會」）謹此公佈本公司及其附屬公司（統稱為「本集團」）截至二零二五年三月 三十一日止六個月之未經審核簡明綜合業績。未經審核綜合業績已經本公司之審核委員會審閱，並經本公司之獨立核數 師香港立信德豪會計師事務所有限公司按照香港會計師公會（「香港會計師公會」）頒佈之香港審閱聘用協定準則第2410號 「由實體的獨立核數師執行的中期財務資料審閱」作出審閱。獨立核數師已按其審閱準則，確認並無任何事情致使彼等相 信中期簡明綜合財務報表於各重大方面並非根據香港會計準則（「香港會計準則」）第34號「中期財務申報」而編製。 業績及股息 截至二零二五年三月三十一日止六個月，本集團的總收益較去年同期輕微下跌2.2%至約492,200,000 ...

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 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。 奧思集團有限公司 （於開曼群島註冊成立之有限公司） （股份代號：1161） 截 至 二 零 二 五 年 三 月 三 十 一 日 止 六 個 月 之 中 期 業 績 公 告 財 務 摘 要 產 品 銷 售 業 務 – 2 – • 於 二 零 二 五 年 三 月 三 十 一 日，本 集 團 經 營15間 水 磨 坊 美 容 中 心、2 間Oasis Homme中 心、4間Oasis Hair Spa生 髮 活 髮 中 心、9間 奧 思 醫 學 美 容 中 心、3間 水 之 屋 及1間Oasis Dental診 所。本 集 團 經 營 的 其 他 非 奧 思 品 牌 美 容 服 務 中 心 包 括14間Glycel美 容 中 心 ...

Financial Strategy and Risk Management - The company will focus on reducing risks related to the current situation, closely monitoring store profitability and new customer trends, while maintaining a debt-free financial position[47] - The company remains cautious about the economic outlook, citing ongoing challenges in Hong Kong and US-China trade tensions[73] - The company recognized an impairment loss of HKD 12,006,000 for cash-generating units 1A and 1B, with goodwill fully impaired at HKD 11,429,000[182] - The company's cash-generating unit 1A used a pre-tax discount rate of 15.0% for its value-in-use calculation, down from 21.8% in 2023[179] Marketing and Customer Engagement - The company has increased advertising expenditure as a percentage of revenue to enhance customer engagement, emphasizing its importance in the current environment[48] - Glycel and Eurobeauté brands recorded satisfactory year-on-year sales growth, benefiting from strong performance in the beauty services industry[72] - The company launched new treatments, including the HIFU Gold series in January and plasma exosome rejuvenation therapy in September, to enhance skin tightening and regeneration[69] Corporate Governance and Compliance - The company adheres to the Corporate Governance Code of the Hong Kong Stock Exchange, ensuring compliance with regulatory requirements and maintaining high governance standards[58] - Directors have full access to relevant company information and can seek independent professional advice at the company's expense, subject to approval by the Audit Committee or the Board[59] - The audit committee is responsible for reviewing corporate governance policies and monitoring compliance with legal and regulatory requirements[105] - The board has adopted a policy allowing directors to seek independent professional advice, ensuring access to independent perspectives[85] Operational Efficiency and Cost Management - Core expenses remained similar to last year, with rental expenses decreasing slightly from 16.9% to 16.2% of revenue due to economic weakness and store closures[67] - Depreciation costs for property and equipment were 4.6%, similar to last year's 4.8%, as the company continued its policy of regular equipment upgrades and store renovations[67] - Employee costs increased due to tight labor market conditions in Hong Kong, but the actual number of employees decreased from 1,073 to 914 after some store closures[67] - Total cash outflows for leases during the year ended September 30, 2024, were HKD 122,257,000, down from HKD 127,920,000 in 2023[189] Investment and Asset Management - The company added HKD 16,274,000 worth of property and equipment during the year, including HKD 9,239,000 for leasehold improvements[187] - The carrying value of property and equipment as of September 30, 2024, was HKD 82,460,000, down from HKD 111,219,000 in 2023[187] - Investment properties in Hong Kong were valued at HKD 192,041,000 as of September 30, 2023[184] - The company's trademarks are considered to have an indefinite useful life and are not amortized, but are tested for impairment annually[177] Board and Leadership Structure - The company's board consists of 6 male members and 2 female members, achieving sufficient gender diversity as of September 30, 2024[93] - The board held 5 meetings during the fiscal year ending September 30, 2024, with high attendance rates among directors[97][101] - The nomination committee reviews the board diversity policy periodically, focusing on skills, experience, and potential contributions of candidates[92] - All directors participate in continuous professional development programs to update their knowledge and skills[102] Employee and Workforce Management - The company's workforce is predominantly female, reflecting the nature of the beauty services industry, which primarily serves female clients[95] - The company ensures equal opportunities in recruitment, training, development, and promotion regardless of gender[96] Remuneration and Compensation - Total remuneration for directors and senior executives in 2023 amounted to HKD 14,198,000, with bonuses accounting for HKD 5,544,000[173] - The remuneration committee meets at least annually to review and recommend executive compensation policies[108] Strategic Growth and Innovation - The company plans to continue investing in the latest beauty equipment and technology to maintain its position as a high-end luxury brand[74] - The company aims to provide top-tier services and products, leveraging its reputation and expertise to remain an industry leader[75] Financial Reporting and Judgments - The company's contract liabilities represent obligations to transfer goods or services to customers for which consideration has been received[196] - The company's management made significant judgments in determining the expected unused rights amount for prepaid treatment services[195] Store Operations and Expansion - The company operates 14 Glycel stores in Hong Kong and 1 in Macau as of September 30, 2024[71] - The company has streamlined its organizational structure, with multiple business operations and responsibilities directly managed by executive directors and the CEO[56] Investment Advisory and Portfolio Management - The investment advisory committee provides guidance on investment decisions and monitors the performance of the investment portfolio[110]

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 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。 奧思集團有限公司 （於開曼群島註冊成立之有限公司） （股份代號：1161） 截 至 二 零 二 四 年 九 月 三 十 日 止 年 度 之 全 年 業 績 公 告 | --- | --- | |-------|------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------ ...

17. 關連人士交易 管理層要員之酬金 | --- | --- | --- | |--------------|-----------------------|------------------------------------------------| | | 二零二四年 \n千港元 | 截至三月三十一日止六個月 \n二零二三年 \n千港元 | | | | | | 董事袍金 | 500 | 500 | | 基本薪金 | 4,234 | 4,084 | | 花紅 | 10,181 | 5,542 | | 退休福利成本 | 9 | 9 | | | | | | | 14,924 | 10,135 | 以上之關連人士交易根據上市規則第14A章屬獲全面豁免之關連交易。 18. 財務工具之公平值計量 財務資產及財務負債之公平值乃採用普遍採納之定價模式根據貼現現金流量分析釐定。 本公司董事認為，按攤銷成本入賬的財務資產及財務負債於中期簡明綜合財務報表內之賬面值與彼等之公平 值相若。 19. 報告期後事項 於報告期後並無重大其後事項。 22 2024 其他資料 中期股息及暫停辦理股份登記手續 董事會已就截至二零二四年三 ...

於截至二零二一年九月三十日止年度期間收購附屬公司所產生之現金產生單位之商譽為11,429,000港元。 除附註(a)外，本集團管理層釐定其現金產生單位（包括無限可使用年期之商譽或商標）並無須確認任何其他減值。 本集團之投資物業已按由獨立估值師雍盛資產評估及房地產顧問有限公司（與本集團並無關連）於二零二四年 三月三十一日之估值進行重估。並不知悉投資物業之公平值有任何變動（截至二零二三年三月三十一日止六個月： 減少114,000港元）。 14. 應付賬款 15. 股本 (b) 經營租約之承擔及安排 2024 21 以上之關連人士交易根據上市規則第14A章屬獲全面豁免之關連交易。 19. 報告期後事項 其他資料 為符合獲派中期股息之資格，所有過戶文件連同有關股票必須於二零二四年六月十四日（星期五）下午四時三十分前 送達本公司之香港股份登記及過戶分處卓佳標準有限公司之證券登記服務處辦理股份登記手續，地址為香港夏愨道 16號遠東金融中心17樓。有關股息單將於二零二四年七月四日（星期四）寄發予股東。 審核委員會負責委任外聘核數師、審閱本集團之財務資料及監察本集團之財務申報系統、風險管理和內部監控系統。 審核委員會亦負責評 ...

Financial Position - As of September 30, 2023, the capital debt ratio was 0%, compared to 1.1% in 2022, indicating a strong financial position[26]. - The company maintained a robust financial position with internal resources used to meet operational needs[154]. - The group reported a total asset value of HKD 225,000,000 as of September 30, 2023, with no outstanding mortgage loans[124]. - As of September 30, 2023, the group's cash and bank deposits amounted to approximately HKD 271,800,000, an increase from HKD 234,300,000 in 2022[154]. - As of September 30, 2023, the company's distributable reserves amounted to approximately HKD 91.9 million, a decrease from HKD 108.3 million in 2022[145]. Shareholder Returns - The board emphasizes sustainable shareholder returns as a primary goal, with a policy to pay stable interim and final dividends each fiscal year[22]. - The company will not declare dividends if there is reasonable belief that it will be unable to meet its debt obligations post-dividend payment[24]. - The company proposed a final dividend of HKD 0.07 per share for the year ending September 30, 2023, pending approval at the upcoming annual general meeting[133]. Risk Management - The company has implemented a risk management and internal control system to identify and manage significant risks associated with achieving business objectives[7]. - The board has engaged a risk consulting firm to assess the effectiveness of the risk management and internal control systems, with no significant issues found[8]. Environmental Initiatives - The company is committed to reducing emissions and improving indoor air quality, particularly from volatile organic compounds[25]. - The company has implemented various environmental protection measures, including energy-efficient practices and waste management[55]. - The company actively promotes digital technology and paper recycling to reduce waste generation[29]. - The company encourages the use of energy-saving technologies in beauty instruments to minimize environmental impact[1]. - The group has implemented multiple environmental measures to reduce energy consumption and waste generation, promoting sustainability among employees[107]. Employee Management - The company employed 1,073 staff as of September 30, 2023, a decrease from 1,112 in 2022[37]. - Employee training participation was 100% for directors and senior management, and 88% for supervisors and general staff[69]. - The average training hours for male employees was 4 hours, while female employees received an average of 7 hours[69]. - The employee turnover rate is 20% for males and 35% for females, with the highest turnover rate of 45% in the 26-35 age group[90]. - The company is committed to maintaining a harassment-free and equitable work environment, with zero tolerance for discrimination[64]. - The company has established policies to ensure compliance with employment laws, including those related to child labor and forced labor[68]. Supplier Management - The group has a total of 48 major suppliers from various countries, including Hong Kong (23), Mainland China (3), and overseas regions (22) in 2023[73]. - The top five suppliers accounted for approximately 48.8% of the total procurement, with the largest supplier representing 25.0%[144]. - The group prioritizes suppliers that use environmentally friendly materials and complies with local construction requirements[72]. - The group regularly identifies suitable new suppliers to control internal risks and will take relevant procedures to replace suppliers with significant issues[97]. - The group has designed a procurement management system to oversee the entire procurement process, ensuring the selection of suitable suppliers[71]. Compliance and Governance - The company has confirmed compliance with the standard code of conduct for securities trading by all directors during the fiscal year ending September 30, 2023[10]. - The company has complied with all relevant laws and regulations affecting its business and operations as of September 30, 2023[132]. - The group strictly prohibits any actions that violate ethical codes or involve fraud, with no concluded corruption lawsuits reported during the reporting period[126]. - The group encourages anonymous reporting of suspected corruption or unethical activities, ensuring confidentiality in all investigations[127]. - The audit committee reviewed the accounting principles and practices adopted by the group for the fiscal year ending September 30, 2023[161]. Community Engagement - The group engaged over 100 employees in a community recycling initiative, successfully recovering 12 kilograms of used red packets[128]. - The company reported charitable donations of HKD 26,000 for the year, down from HKD 50,000 in 2022[143]. Business Strategy - The company emphasizes sustainable development as a key business strategy to create long-term value for stakeholders[33]. - The company is focused on expanding its beauty service offerings and enhancing its product distribution channels[130]. - The company operates various beauty service brands, including Glycel Skinspa and Oasis Homme, across Hong Kong, Macau, and mainland China[130]. Financial Reporting - The independent auditor's report confirms that the consolidated financial statements fairly reflect the group's financial position as of September 30, 2023[193]. - The company has appointed Hong Kong Lixin Dehao CPA Limited as the independent auditor to fill the temporary vacancy left by Deloitte[190]. - No convertible securities, options, or similar rights were issued or exercised during the fiscal year ending September 30, 2023[157]. - The company has not entered into any stock-linked agreements that would lead to the issuance of shares during the fiscal year[187]. - The company has deferred prepaid treatment services, which are presented as contract liabilities in the consolidated financial position[196]. - Management's estimation of expected unused rights involves significant judgment based on the company's historical experience with prepaid treatment services[197].

9. 10. 應收賬款 於報告期末，根據發票日期呈列之應付賬款賬齡分析如下： 於報告期後並無發生任何重大後續事項。 本集團的核心開支按年保持穩定。物業及設備的折舊成本佔收益的4.8%，水平與 去年相若，原因是本集團繼續定期翻新店舖及採購設備的策略所致。租金成本佔 收益的比率由20.5%下降至16.9%，反映市場淡靜令租金水平放緩。然而，收益中 員工成本的比例由去年的38.8%上升至43.7%，儘管員工總數按年略有下降，由去 年的1,112名減至1,073名，這反映出香港勞工市場的挑戰，本集團必須採取措施挽 留表現優良的員工及維持穩定的員工基礎。 14 本集團成功的奧思美容服務及相關健康及生活服務項目包括多個品牌，其中包括 核心的水磨坊和水之屋，在香港各地提供高品質的全面美容服務，以及奧思醫學 美容中心，在註冊醫生的監督下提供專業美容療程，還有其他規模較小的服務， 即Oasis Homme、Oasis Hair Spa生髮活髮中心、Oasis Dental、Oasis Mom和奧思花 軒。 其他奧思企業包括Oasis Dental，自二零二二年四月開業以來，Oasis Dental於沙田 帝都酒店店鋪繼續成功營 ...

Interim Report 2023 中期報告 Water Oasis Group Limited 奥恩集團有限公司 （incorporated in the Cayman Islands with limited liability） （於開曼群島註冊成立之有限公司） Stock Code 股份代號：1161 奮起向前 迎新景象 A fresh breeze 2023 INTERIM REPORT 中期報告 2023 INTERIM REPORT 中期報告 日 | --- | --- | |-------|------------------------------------------------------| | | | | 02 | 管理層討論及分析 | | 06 | 流動資金及財務資源 | | 06 | 或然負債 | | 06 | 資本承擔 | | 06 | 僱員及薪酬政策 | | 06 | 重大收購及出售附屬公司、聯營公司及合營企業 | | 07 | 簡明綜合財務報表的審閱報告 | | 08 | 簡明綜合損益及其他全面收益表 | | 10 | 簡明綜合財務狀況表 | | 11 | 簡明綜合權益 ...

簡明綜合損益及其他全面收益表 | --- | --- | --- | |--------------------------------------------------------------------|-------------------------------------|--------------| | | | | | | 未經審核 | | | | 截至三月三十一日止六個月 二零二三年 | 二零二二年 | | | 千港元 | 千港元 | | 本期間溢利 | 57,066 | 26,381 | | 其他全面收益： 其後可能會重新分類至損益之項目： | | | | 因換算海外業務產生之匯兌差異 | 2,557 | 2,313 | | 本期間全面收益總額 | 59,623 | 28,694 | | 以下人士應佔本期間全面收益（開支）總額： 本公司擁有人 非控股權益 | 59,768 (145) | 28,912 (218) | | | 59,623 | 28,694 | 4 簡明綜合財務狀況表 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 ...