Financial Performance - For the six months ended September 30, 2024, the company reported revenue of HKD 14,243,000, a decrease of 47.8% compared to HKD 27,258,000 for the same period in 2023[7] - The gross profit for the same period was HKD 1,960,000, down from HKD 2,481,000, reflecting a gross margin decline[7] - The company recorded a loss before tax of HKD 7,790,000, slightly improved from a loss of HKD 8,287,000 in the prior year[7] - The total comprehensive loss for the period was HKD 7,706,000, compared to HKD 8,444,000 in the previous year[9] - Basic loss per share was HKD 0.43, an improvement from HKD 1.17 in the same period last year[9] - The group experienced a total segment loss of HKD 7,790,000 for the six months ended September 30, 2024, compared to a loss of HKD 8,287,000 for the same period in 2023[28][38] - Other income for the six months ended September 30, 2024, was HKD 252,000, down from HKD 715,000 in the previous year[37] - The group reported a basic loss per share of HKD (4.26) for the six months ended September 30, 2024, compared to HKD (11.74) for the same period in 2023[43] - The loss attributable to owners of the company was approximately HKD 2.6 million for the six months ended September 30, 2024, a decrease of about 63.7% from a loss of HKD 7.0 million for the same period in 2023[69] Revenue Breakdown - Revenue from fire safety system installation was HKD 10,168,000 for the six months ended September 30, 2024, a decline of 52.5% from HKD 21,356,000 in the same period of 2023[25] - Revenue from maintenance services was HKD 4,075,000 for the six months ended September 30, 2024, down 30.9% from HKD 5,902,000 in the same period of 2023[25] - For the six months ended September 30, 2024, the group reported segment revenue of HKD 14,243,000 from fire safety system services, HKD 4,075,000 from maintenance services, and no revenue from short film and animation production[28] Assets and Liabilities - As of September 30, 2024, total assets amounted to HKD 77,063,000, down from HKD 86,342,000 as of March 31, 2024[11] - The company's net asset value decreased to HKD 75,927,000 from HKD 83,633,000 in the previous period[11] - Non-current assets totaled HKD 14,198,000, slightly up from HKD 14,182,000[11] - Current liabilities decreased to HKD 6,667,000 from HKD 9,028,000, indicating improved liquidity[11] - The company’s total assets as of September 30, 2024, were HKD 81,262,000, compared to HKD 113,567,000 as of April 1, 2023[13] - Trade receivables as of September 30, 2024, totaled HKD 5.505 million, down from HKD 8.661 million as of March 31, 2024[49] - Cash and cash equivalents were approximately HKD 18.2 million as of September 30, 2024, down from HKD 22.9 million as of March 31, 2024, while pledged bank deposits increased to approximately HKD 6.2 million from HKD 4.9 million[70] Cash Flow and Operating Activities - For the six months ended September 30, 2024, the company reported a net cash inflow from operating activities of HKD 583,000, a significant improvement compared to a net outflow of HKD 13,374,000 in the same period of 2023[15] - Cash and cash equivalents decreased by HKD 4,724,000 during the six months ended September 30, 2024, compared to a decrease of HKD 16,953,000 in the same period of 2023[15] Cost Management - Employee costs totaled HKD 6,689,000 for the six months ended September 30, 2024, compared to HKD 7,547,000 in the previous year[38] - Administrative expenses decreased by approximately 11.3% to HKD 10.1 million for the six months ended September 30, 2024, down from HKD 11.4 million for the same period in 2023, primarily due to cost reductions in office expenses, including rent[67] - Employee costs for the six months ended September 30, 2024, were approximately HKD 6.7 million, down from HKD 7.5 million for the same period in 2023, reflecting a reduction in workforce from 44 to 41 employees[82] Business Strategy and Outlook - The company is focusing on enhancing its product offerings and exploring market expansion opportunities[7] - The company is optimistic about the long-term impact on the construction industry and fire safety market in Hong Kong due to recent government measures[59] - The company is exploring new business opportunities in short film and animation production in China[58] - The group expanded its operations into short film and animation production in China, establishing it as a new reporting segment[27] Corporate Governance - The audit committee, consisting of three independent non-executive directors, has reviewed the unaudited consolidated financial statements for the six months ending September 30, 2024[100] - The company has complied with the corporate governance code, except for the separation of roles between the chairman and the CEO, which is deemed appropriate by the board[96] - No conflicts of interest have been reported between the directors and the company's business during the six months ending September 30, 2024[93] - All directors have confirmed compliance with the trading standards and the company's code of conduct during the reporting period[97] Shareholder Information - As of September 30, 2024, Mr. Ho holds 398,500,000 shares, representing a 66.42% ownership in the company through Foxfire, which he wholly owns[84] - Mr. Ho is the beneficial owner of 100% of 1 share in the associated corporation Foxfire[85] - The total number of stock options available for grant under the stock option plan as of April 1, 2024, and September 30, 2024, is 60,000,000 shares each[92] - No stock options have been granted, exercised, or expired under the stock option plan since its adoption on September 22, 2017, up to September 30, 2024[91] - The company has not purchased, sold, or redeemed any of its listed securities during the six months ending September 30, 2024[94] Financial Management - The company continues to maintain a prudent financial management approach to ensure a stable liquidity position and mitigate credit risk[73] - The current ratio as of September 30, 2024, was approximately 10.4 times, compared to 9.0 times as of March 31, 2024, indicating improved liquidity[70] - The company had no interest-bearing bank borrowings as of September 30, 2024, consistent with the position as of March 31, 2024[71] - The company had no significant capital commitments or plans for major acquisitions as of September 30, 2024[79]

Financial Performance - For the six months ended September 30, 2024, Lumina Group Limited reported revenue of HKD 14,243,000, a decrease of 47.8% compared to HKD 27,258,000 for the same period in 2023[10] - The gross profit for the same period was HKD 1,960,000, down 20.9% from HKD 2,481,000 in 2023[10] - The company recorded a loss before tax of HKD 7,790,000, slightly improved from a loss of HKD 8,287,000 in the previous year, representing a reduction of 6%[10] - The total comprehensive loss for the period was HKD 7,706,000, compared to HKD 8,444,000 in the prior year, indicating a 8.7% improvement[12] - Basic loss per share was HKD 0.43, an improvement from HKD 1.17 in the same period last year[12] - The company reported a net cash inflow from operating activities of HKD 583,000 for the six months ended September 30, 2024, compared to a net outflow of HKD 13,374,000 in the same period last year[18] - The company incurred a total comprehensive loss of HKD 7,706,000 for the six months ended September 30, 2024, compared to a loss of HKD 8,444,000 for the same period in 2023[16] - Other income for the six months ended September 30, 2024, was HKD 252,000, down from HKD 715,000 in the same period of 2023, indicating a decrease of approximately 64.8%[40] - The basic loss per share attributable to the owners of the company for the six months ended September 30, 2024, was HKD (2,555,000), compared to HKD (7,042,000) for the same period in 2023[46] - The company's loss attributable to owners was approximately HKD 2.6 million for the six months ended September 30, 2024, a reduction of about 63.7% compared to a loss of HKD 7.0 million for the same period in 2023[72] Assets and Liabilities - As of September 30, 2024, total assets amounted to HKD 77,063,000, down from HKD 86,342,000 as of March 31, 2024[14] - The company's net asset value decreased to HKD 75,927,000 from HKD 83,633,000, reflecting a decline of 9.3%[14] - Non-current liabilities decreased to HKD 1,136,000 from HKD 2,709,000, a reduction of 58%[14] - Cash and cash equivalents decreased by HKD 4,724,000, ending at HKD 18,208,000 as of September 30, 2024, down from HKD 31,189,000 a year earlier[18] - The company’s retained earnings decreased to HKD 20,638,000 as of September 30, 2024, from HKD 52,983,000 at the beginning of the period[16] - The company’s total equity as of September 30, 2024, was HKD 75,927,000, down from HKD 113,567,000 as of April 1, 2024[16] - Trade receivables as of September 30, 2024, totaled HKD 5.505 million, down from HKD 8.661 million as of March 31, 2024[52] - Trade payables as of September 30, 2024, totaled HKD 2.385 million, down from HKD 3.555 million as of March 31, 2024[55] Revenue Breakdown - Revenue from fire safety system installation was HKD 10,168,000, down 52.5% from HKD 21,356,000 in the previous year[28] - Revenue from maintenance services was HKD 4,075,000, a decline of 30.9% from HKD 5,902,000 in the same period last year[28] - For the six months ended September 30, 2024, the total revenue from external customers was HKD 14,243,000, a decrease from HKD 27,258,000 for the same period in 2023, representing a decline of approximately 47.8%[38] - The segment revenue for fire safety system installation services was HKD 10,168,000, while maintenance services generated HKD 4,075,000, with the total segment profit (loss) before tax showing a loss of HKD 7,790,000[31] Cash Flow and Investments - The company reported a net cash outflow from investing activities of HKD 3,818,000 for the six months ended September 30, 2024, compared to HKD 1,573,000 in the previous year[18] - The company’s financing activities resulted in a cash outflow of HKD 1,489,000 for the six months ended September 30, 2024, compared to HKD 2,006,000 in the same period last year[18] - The group acquired property and equipment for HKD 271,000 during the six months ended September 30, 2024, compared to none in the same period of 2023[48] - The group incurred approximately HKD 2.282 million in right-of-use assets during the six months ended September 30, 2024, down from HKD 5.455 million in the same period in 2023[48] Operational Developments - The company has not disclosed any new product developments or market expansion strategies during this reporting period[10] - There were no mentions of mergers or acquisitions in the current financial report[10] - The group has expanded its operations into short film and animation production in China, establishing a new reporting segment[30] - The group has begun exploring opportunities in short video and animation production in China[61] - The group remains optimistic about the long-term outlook for the construction industry and fire safety market in Hong Kong following the easing of property market cooling measures[62] Corporate Governance - The audit committee, consisting of three independent non-executive directors, has reviewed the unaudited consolidated financial statements for the six months ending September 30, 2024[103] - The company has complied with the corporate governance code, except for the separation of roles between the chairman and the CEO, which is deemed appropriate by the board[99] - No business or interests of the directors or controlling shareholders have been identified as competing with the company's business[96] - The company has not disclosed any other individuals or companies holding 5% or more of the issued share capital as of September 30, 2024[91] - All directors have confirmed compliance with the trading standards and the company's code of conduct during the reporting period[100] - The board is not aware of any significant matters that require disclosure after September 30, 2024, up to the date of this report[104] - The board members include three executive directors and three independent non-executive directors[105] Employee and Cost Management - The total employee costs for the period were HKD 6,689,000, a decrease from HKD 7,547,000 in the previous year, reflecting a reduction of about 11.4%[41] - Employee costs for the six months ended September 30, 2024, were approximately HKD 6.7 million, down from HKD 7.5 million for the same period in 2023, reflecting a reduction in workforce from 44 to 41 employees[85] - Administrative expenses decreased by approximately 11.3% to about HKD 10.1 million for the six months ended September 30, 2024, down from HKD 11.4 million for the same period in 2023, primarily due to cost reductions in office expenses[70] Financial Position and Ratios - The current ratio as of September 30, 2024, was approximately 10.4 times, an increase from 9.0 times as of March 31, 2024, indicating improved liquidity[73] - The group had no interest-bearing bank borrowings or other borrowings as of September 30, 2024, maintaining a debt-free status[74] - Performance guarantees provided by banks amounted to approximately HKD 6.2 million as of September 30, 2024, up from HKD 4.9 million as of March 31, 2024, reflecting increased contractual obligations[84] - The group has maintained a prudent financial management policy to ensure a stable liquidity position throughout the reporting period[76] Shareholder Information - As of September 30, 2024, Mr. Ho holds 398,500,000 shares, representing a 66.42% ownership in the company through Foxfire, which he fully owns[87] - Mr. Ho is the beneficial owner of 1 share in Foxfire, representing 100% ownership[88] - No stock options have been granted, exercised, expired, canceled, or lapsed under the stock option plan since its adoption on September 22, 2017, until September 30, 2024[94] - The total number of stock options available for grant under the stock option plan as of April 1, 2024, and September 30, 2024, is 60,000,000 shares each[95] - The company has not purchased, sold, or redeemed any of its listed securities during the six months ending September 30, 2024[97] - The group did not declare an interim dividend for the six months ended September 30, 2024, consistent with the previous year[47] - The group has not generated any taxable profits in Hong Kong or mainland China during the reporting period, resulting in no tax provisions being made[44]

LUMINA GROUP LIMITED 瑩嵐集團有限公司 （於開曼群島註冊成立之有限公司） （股份代號：1162） 盈利預告－淨虧損及本公司 擁有人應佔虧損減少 香港交易及結算所有限公司及香港聯合交易所有限公司（「聯交所」）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，並明確表示概不就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。 –1– 董事會認為，預期淨虧損輕微減少乃主要由於以下各項的淨影響所致：(i)由於消防安全 系統裝置服務的項目毛利率上升導致毛利率增加；(ii)按公平值計入損益的金融資產的公 平值增加及(iii)由於相關期間部分大型項目接近竣工階段，而新獲授的大型項目尚未動 工，導致本集團確認的收益減少。此外，本公司擁有人應佔的預期虧損減少乃主要由於 非控股權益的分佔虧損，包括中華人民共和國短片及動畫製作業務所產生及非控股權益 應佔的虧損。 於本公告日期，本公司仍在落實本集團於相關期間之中期業績。本公告所載資料僅基於 董事會經參考本集團於相關期間的未經審核綜合管理賬目及董事會現時可得資料後作出 的初步評估而得出。有關資料未經本公司之獨立核數師或本公 ...

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告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。 LUMINA GROUP LIMITED 瑩嵐集團有限公司 承董事會命 瑩嵐集團有限公司 主席及執行董事 霍厚輝 香港，二零二四年十一月十八日 於本公告日期，董事會由 (i) 三名執行董事，即霍厚輝先生、宋聖恩先生及韋菊女士；及 (ii) 三名獨立非執行董事，即熊健生先生、李彥昇先生及温隽軍先生組成。 （於開曼群島註冊成立之有限公司） （股份代號：1162） 董事會會議通告 瑩嵐集團有限公司（「本公司」，連同其附屬公司統稱「本集團」）董事（「董事」）會（「董事 會」）謹此宣佈，將於二零二四年十一月二十九日（星期五）舉行董事會會議，藉以處理 （其中包括）考慮及批准本集團截至二零二四年九月三十日止六個月之未經審核中期業績 及其刊發，並考慮派付中期股息（如有）。 ...

Employee Development and Training - The company emphasizes the importance of continuous education for employees, providing tuition assistance and flexible working hours to support their learning[1] - The employee training rate is calculated based on the number of trained employees divided by the total number of employees as of March 31, 2024[2] - All employees and directors have undergone anti-corruption training, enhancing awareness of anti-corruption measures[17] Compliance and Ethical Standards - The company has not been aware of any serious violations regarding child labor or forced labor laws during the reporting period[4] - The company strictly adheres to guidelines for handling customer personal data and has not received any major complaints regarding privacy violations[12] - The company has established measures to prevent child and forced labor, ensuring compliance with relevant laws[54] - The company has implemented anti-corruption measures and training for directors and employees[57] Supplier and Environmental Responsibility - The company prioritizes local suppliers and environmentally friendly products to reduce carbon footprint and support local economic development[7] - The company has established procedures to ensure fair competition among suppliers and subcontractors, preventing any bias or discrimination[5] - The group’s environmental policy and performance are discussed in the environmental, social, and governance report section of the annual report[64] Product and Customer Safety - There have been no significant complaints regarding product safety or health issues during the reporting period[10] - The company has a policy for product responsibility, including quality assurance and consumer data protection[55] - The company maintains high-quality standards in its services, closely monitoring performance and welcoming customer feedback for improvement[8] Financial Performance and Shareholder Information - The financial performance for the year ending March 31, 2024, is detailed in the consolidated income statement and other comprehensive income section of the annual report[65] - The largest shareholder, Foxfire, holds 398,500,000 shares, representing 66.42% of the total shareholding[50] - The reserves available for distribution to shareholders, calculated under the Cayman Islands Companies Law, were approximately HKD 65,438,000 as of March 31, 2024[98] Revenue and Customer Contributions - The group reported that the top five customers accounted for approximately 59.9% of total revenue, with the largest customer contributing about 29.4%[70] - The company’s largest customer’s contribution to total revenue increased from 22.3% in 2023 to 29.4% in 2024[70] Stock Options and Compensation - The company adopted a share option plan on September 22, 2017, aimed at rewarding qualified individuals for their contributions[41] - No share options have been granted, exercised, expired, or lapsed since the adoption of the share option plan[42] - As of March 31, 2024, the total number of stock options available for grant under the stock option plan was 60,000,000, representing about 10% of the issued ordinary shares at the time of listing[69] - The company has established a compensation committee to review the overall compensation policy and structure related to all directors and senior management[79] Financial Assets and Liabilities - Financial assets and liabilities are initially measured at fair value, with direct transaction costs included or deducted based on circumstances[122] - The group assesses expected credit losses for financial assets, including trade receivables and contract assets, based on historical experience and current economic conditions[127] - The group uses a provision matrix to assess expected credit losses for trade receivables and contract assets[127] Lease and Asset Management - Lease liabilities are presented as a separate item in the consolidated financial position statement[133] - The company reviews the carrying amounts of property, plant, and equipment, as well as right-of-use assets, at the end of the reporting period to identify any impairment losses[138] - The company measures right-of-use assets at cost less any accumulated depreciation and impairment losses, adjusting for any re-measurement of lease liabilities[199] Revenue Recognition - The company recognizes revenue when control of goods or services is transferred to customers, with specific criteria for recognizing revenue over time[162] - The company recognizes contract liabilities when it receives consideration from customers for goods or services to be transferred[160] - The company recognizes contract assets as rights to consideration for goods or services transferred to customers, which are conditional and subject to impairment assessment under HKFRS 9[184]

Financial Performance - For the fiscal year ending March 31, 2024, total revenue was HKD 46,489,000, a decrease from HKD 78,448,000 in the previous year, representing a decline of approximately 40.7%[5] - The company reported a loss before tax of HKD 29,232,000, compared to a loss of HKD 24,341,000 in the previous year, indicating a worsening of approximately 20.5%[11] - The total loss for the year increased by approximately 22.1% to about HKD 29.8 million for the year ending March 31, 2024, compared to a loss of about HKD 24.4 million for the previous year[116] - The gross profit decreased by approximately 61.5% from HKD 10.4 million in 2023 to HKD 4.0 million in 2024, with the overall gross margin dropping from about 13.3% to 8.6%[50] - The company reported a basic loss per share of HKD 9 cents, compared to a loss of HKD 4.97 cents in the previous year[14] - Total revenue for the group in 2024 was HKD 46,489,000, down from HKD 78,448,000 in 2023, indicating a decrease of approximately 41%[29] Revenue Breakdown - The service segment generated revenue of HKD 36,349,000, while the maintenance service segment contributed HKD 10,140,000[5] - Revenue from fire safety system installation decreased to HKD 36,349,000 in 2024 from HKD 69,935,000 in 2023, representing a decline of approximately 48%[29] - Revenue from maintenance and repair services increased to HKD 10,140,000 in 2024 from HKD 8,513,000 in 2023, showing a growth of about 19%[29] - Customer A's revenue contribution decreased to HKD 10,812,000 in 2024 from HKD 17,164,000 in 2023, a decline of approximately 37%[34] - Customer B's revenue contribution decreased to HKD 4,979,000 in 2024 from HKD 9,630,000 in 2023, a decline of approximately 48%[34] Assets and Liabilities - The total assets decreased from HKD 118,423,000 in 2023 to HKD 81,188,000 in 2024, reflecting a reduction of about 31.5%[16] - Cash and cash equivalents decreased from HKD 48,299,000 in 2023 to HKD 22,934,000 in 2024, a decline of approximately 52.5%[16] - Non-current assets increased from HKD 6,260,000 in 2023 to HKD 14,182,000 in 2024, an increase of approximately 126.5%[16] - Trade receivables increased to HKD 15,026,000 in 2024 from HKD 13,027,000 in 2023, with credit loss provisions rising from HKD 4,511,000 to HKD 6,365,000[107] - The company reported contract assets of HKD 38,019,000, after accounting for credit loss provisions of HKD 14,053,000[108] Expenses and Costs - The total employee costs for the year ended March 31, 2024, amounted to HKD 21,047,000, an increase from HKD 20,386,000 in 2023, reflecting a rise of approximately 3.3%[36] - Administrative expenses rose by approximately 26.6% to about HKD 30.0 million for the year ending March 31, 2024, up from about HKD 23.7 million for the previous year[140] - The company incurred financing costs of HKD 231,000, compared to HKD 63,000 in the previous year, indicating an increase of approximately 267.7%[11] - The interest expense on lease liabilities for the year ending March 31, 2024, was approximately HKD 231,000, compared to HKD 63,000 for the year ending March 31, 2023[115] Government and Grants - Government grants decreased to HKD 134,000 in 2024 from HKD 750,000 in 2023, a decline of approximately 82%[35] - The group received government subsidies of HKD 134,000 related to the maternity pay refund scheme for the year ending March 31, 2024[123] Business Operations and Strategy - The company expanded its operations to include a new reporting segment for short video and animation production in China[4] - The company is exploring new business opportunities in short video and animation production in China[47] - The company has no significant investments or acquisitions planned as of March 31, 2024[77] - The group anticipates that the application of all revised Hong Kong Financial Reporting Standards will not have a significant impact on the consolidated financial statements in the foreseeable future[27] - The group is optimistic about the long-term impact on the Hong Kong construction industry and the fire safety market due to the relaxation of cooling measures by the Hong Kong government at the beginning of 2024[154] Corporate Governance - The company’s management emphasized the importance of sound corporate governance for long-term success and value creation for shareholders[84] - The company plans to continue reviewing the separation of the roles of Chairman and CEO to ensure effective management and business development[91] Market Conditions - The company noted a decline in public tender numbers and contract prices due to intense competition in the construction market, negatively impacting contract revenue[112] - The group has received an increasing number of tender opportunities in Hong Kong, with tender amounts higher than in previous years[154] - The group will continue to consolidate its market position and optimize productivity and efficiency in response to intense market competition and economic uncertainty[154] Liquidity and Financial Position - The current ratio as of March 31, 2024, was approximately 9.0 times, down from 10.7 times as of March 31, 2023[117] - The group maintained a solid liquidity position as of March 31, 2024, with bank deposits of approximately HKD 4.9 million, up from HKD 4.2 million in the previous year[143] - The group has maintained a stable liquidity position throughout the year ended March 31, 2024, through prudent financial management policies[161] - The group has not faced significant foreign exchange rate fluctuation risks and has not established any hedging policies for foreign currency risks as of March 31, 2024[162] Share Capital - The issued share capital as of March 31, 2024, was HKD 6,000,000, with 600,000,000 ordinary shares outstanding[144]

Financial Performance - Revenue for the six months ended September 30, 2023, was HKD 27,258,000, a decrease of 38.5% compared to HKD 44,342,000 in the same period of 2022[6] - Gross profit for the same period was HKD 2,481,000, down 76.0% from HKD 10,333,000 in 2022[6] - The company reported a loss before tax of HKD 8,287,000, compared to a loss of HKD 1,447,000 in the prior year, indicating a significant increase in losses[6] - Basic loss per share for the period was HKD 1.17, compared to HKD 0.24 in the same period last year[7] - Total revenue for the group was HKD 27,258 thousand, a decrease of 38.5% compared to HKD 44,342 thousand in the same period last year[24] - The total loss before tax for the six months ended September 30, 2023, was HKD 8,287,000, compared to a loss of HKD 1,447,000 for the same period in 2022[27] - The company reported a basic loss per share of HKD 11.74 for the six months ended September 30, 2023, compared to HKD 2.35 for the same period in 2022[41] - Loss attributable to owners of the company was approximately HKD 7.0 million for the six months ended September 30, 2023, an increase of approximately 400.0% compared to a loss of HKD 1.4 million for the same period in 2022[65] Assets and Liabilities - Total assets decreased to HKD 103,039,000 as of September 30, 2023, from HKD 118,423,000 as of March 31, 2023[9] - Current liabilities decreased to HKD 7,987,000 from HKD 11,018,000, reflecting improved management of short-term obligations[9] - The company's total equity as of September 30, 2023, was HKD 105,123,000, down from HKD 113,567,000 as of March 31, 2023[9] - Non-current assets as of September 30, 2023, totaled HKD 12,939,000, with HKD 11,525,000 located in mainland China[32] - Trade receivables increased from HKD 8,516 thousand as of March 31, 2023, to HKD 9,123 thousand as of September 30, 2023, with significant increases in the 31-60 days and 61-90 days categories[45] - Trade payables decreased from HKD 8,205 thousand as of March 31, 2023, to HKD 4,089 thousand as of September 30, 2023, with a notable drop in the 0-30 days category[47] Cash Flow - For the six months ended September 30, 2023, the net cash used in operating activities was HKD (13,374) thousand, a slight improvement from HKD (13,641) thousand in the same period of 2022[12] - The net cash used in investing activities increased significantly to HKD (1,573) thousand from HKD (31) thousand year-over-year[12] - The net cash used in financing activities rose to HKD (2,006) thousand compared to HKD (639) thousand in the previous year[12] - The total cash and cash equivalents decreased to HKD 31,189 thousand from HKD 53,202 thousand, reflecting a decline of 41.3%[12] - As of September 30, 2023, the group held cash and cash equivalents of approximately HKD 31.2 million, down from HKD 48.3 million as of March 31, 2023, while the current ratio improved to approximately 12.9 times from 10.7 times[67] Operational Highlights - Revenue from fire safety system installation services was HKD 21,356 thousand, down 45.7% from HKD 39,366 thousand in the prior year[24] - Revenue from maintenance services increased to HKD 5,902 thousand, up 18.5% from HKD 4,976 thousand year-over-year[24] - The segment revenue for fire safety system installation services was HKD 21,356,000, while maintenance services generated HKD 5,902,000, and the newly established short film and animation production segment reported no revenue[27] - The group has expanded its business into short video and animation production in China during the reporting period[14] - The group has expanded its operations into short film and animation production in China, establishing it as a new reporting segment[26] Cost Management - Administrative expenses were reduced to HKD 11,385,000 from HKD 12,068,000, showing efforts to control costs[6] - Employee costs for the six months ended September 30, 2023, amounted to HKD 7,547,000, down from HKD 11,397,000 in the same period in 2022[37] - Administrative expenses decreased by approximately 5.8% to about HKD 11.4 million for the six months ended September 30, 2023, down from approximately HKD 12.1 million for the same period in 2022[62] Governance and Compliance - The audit committee, consisting of three independent non-executive directors, reviewed the unaudited consolidated financial statements for the six months ending September 30, 2023, confirming compliance with applicable accounting standards[97] - The company has adhered to the corporate governance code, with Mr. Ho serving as both Chairman and CEO, which the board believes is in the best interest of the company[93] - There are no known conflicts of interest between the directors and the company's business as of September 30, 2023[90] - The company has not established any arrangements that would allow directors to benefit from purchasing shares or debt securities of the company or any other entity during the six months ending September 30, 2023[88] Future Outlook - The company has not provided specific guidance for future performance or new product developments in the report[6] - The management anticipates that the ongoing COVID-19 situation and global political tensions will continue to pose challenges, but expects gradual economic recovery in Hong Kong[54] - The group has no significant investments or future plans for major acquisitions as of the mid-term report date[75] Other Information - The company did not declare an interim dividend for the six months ended September 30, 2023, consistent with the previous year[42] - The company has not purchased, sold, or redeemed any of its listed securities during the six months ending September 30, 2023[91] - No significant events requiring disclosure have occurred after September 30, 2023, up to the report date[98] - The company has not completed the assessment of the impact of new accounting guidelines related to the cancellation of the offset mechanism for mandatory provident fund and long service payment[20] - The company continues to apply the same accounting policies and methods as those used in the audited financial statements for the year ended March 31, 2023[16]

香港交易及結算所有限公司及香港聯合交易所有限公司（「聯交所」）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，並明確表示概不就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。 LUMINA GROUP LIMITED 瑩嵐集團有限公司 （於開曼群島註冊成立的有限公司） （股份代號：1162） 2023年中期業績公告 瑩嵐集團有限公司（「本公司」，連同其附屬公司統稱「本集團」）董事（「董事」）會（「董事 會」）宣佈本集團截至2023年9月30日止六個月的未經審核中期業績。本公告已載列本公司 2023年中期報告（「2023年中期報告」）全文，並符合聯交所上市規則（「上市規則」）有關中 期業績初步公告的相關規定。載有上市規則規定的資料之2023年中期報告印刷本將於適當 時候寄發予本公司股東。 承董事會命 瑩嵐集團有限公司 主席兼行政總裁 霍厚輝 香港，2023年11月30日 ...

Financial Performance - Total revenue for the fiscal year ended March 31, 2023, was approximately HKD 78.4 million, an increase of HKD 0.1 million or 0.1% from approximately HKD 78.3 million for the fiscal year ended March 31, 2022[6]. - The company reported a loss of approximately HKD 24.4 million for the fiscal year ended March 31, 2023, compared to a profit of approximately HKD 0.6 million for the previous year, primarily due to decreased gross profit, increased administrative expenses, and higher impairment losses[6]. - Revenue slightly increased by approximately 0.1% from HKD 78.3 million for the year ended March 31, 2022, to HKD 78.4 million for the year ended March 31, 2023[15]. - Gross profit decreased by approximately 54.8% from HKD 23.0 million to HKD 10.4 million, with the overall gross margin dropping from 29.4% to 13.3%[18]. - Other income increased by approximately 225.0% from HKD 0.4 million to HKD 1.3 million, mainly due to subsidies received under the Employment Support Scheme[19]. - Trade receivables and contract assets impairment losses increased to approximately HKD 12.5 million from HKD 2.4 million, attributed to the economic impact of COVID-19[20]. - Administrative expenses rose by approximately 31.7% from HKD 18.0 million to HKD 23.7 million, mainly due to increased legal and professional fees[21]. - Cash and cash equivalents as of March 31, 2023, were approximately HKD 48.3 million, down from HKD 67.5 million in 2022[26]. - The current ratio as of March 31, 2023, was approximately 10.7 times, compared to 16.2 times in 2022[27]. - The company did not recommend any final dividend for the year ended March 31, 2023, consistent with the previous year[25]. Market Outlook - The company anticipates more bidding opportunities in the second half of the year, with ongoing projects including a HKD 31 million contract for the Hong Kong City University and two additional contracts exceeding HKD 10 million each[8]. - The construction market in Hong Kong is expected to become more active as the government relaxes COVID-19 measures, which may stimulate economic recovery[8]. - The overall economic recovery in Hong Kong is anticipated to provide opportunities for revenue expansion and long-term growth[8]. COVID-19 Impact - The gross profit margin decreased during the fiscal year due to increased direct costs resulting from COVID-19's impact on labor and supply chains[11]. - The company has experienced delays in project progress due to COVID-19, affecting revenue generation[7]. - The company will continue to monitor the COVID-19 situation and take appropriate measures to mitigate its adverse effects on financial performance[13]. - Direct costs rose by approximately 23.0% from HKD 55.3 million to HKD 68.0 million, primarily due to supply chain pressures from the COVID-19 pandemic[17]. Corporate Governance - The board believes that the dual role of the chairman and CEO is in the best interest of the group for effective management and business development[49]. - The group has adhered to the trading standards for directors as per the listing rules, with no non-compliance incidents reported for the year ending March 31, 2023[50]. - The board consists of five directors, including two executive directors and three independent non-executive directors as of March 31, 2023[52]. - The company held four board meetings during the year and one annual general meeting on August 26, 2022[63]. - All directors attended 100% of the board meetings and the annual general meeting[64]. - The company plans to have at least one female director by December 31, 2023, depending on suitable candidates[56]. - The board has adopted a diversity policy to ensure a balanced composition in terms of skills, experience, and background[56]. - The company has purchased appropriate insurance for its directors and senior management against potential legal actions[68]. - The board is responsible for reviewing and monitoring compliance with legal and regulatory policies[53]. - The company emphasizes the importance of continuous professional development for its directors[67]. Environmental, Social, and Governance (ESG) - The environmental, social, and governance (ESG) report outlines the company's commitment to sustainability and its core business in fire safety systems design, supply, and installation[110]. - The ESG report covers activities, challenges, and measures taken during the reporting period ending March 31, 2023[112]. - The board of directors is responsible for overseeing ESG issues, including management policies and risk assessments[116]. - An ESG committee has been established to collect data for the ESG report and assess the company's performance in various ESG-related areas[117]. - The company aims to integrate ESG principles into its risk management system to align with societal trends towards sustainability[111]. - The ESG report includes quantitative data with supplementary notes explaining the standards and methods used for calculations[118]. - The reporting methodology for the ESG report remains consistent with the previous year, with clarifications provided for any changes in data disclosure and calculation methods[118]. - The company recognizes the importance of stakeholder engagement and has conducted a materiality assessment to identify key issues for the ESG report[118]. - The group emphasizes stakeholder engagement and maintains close communication with key stakeholders, including the board, investors, customers, employees, suppliers, and regulatory authorities[120]. - In 2023, the group identified 15 key issues for stakeholders, including occupational health and safety, data privacy protection, and customer satisfaction[123]. Employee Relations - The group recognizes employees as valuable assets and offers competitive compensation based on market standards and individual performance[40]. - The group has maintained good relationships with employees, with no significant issues or labor disputes affecting operations as of March 31, 2023[40]. - The company adheres to local laws and regulations regarding employment and labor practices, ensuring the protection of employee rights[169]. - The company offers competitive compensation linked to employee performance and experience, including benefits such as medical plans and discretionary bonuses[170]. - The company promotes a culture of open recruitment and fair hiring practices, ensuring a diverse and capable workforce[170]. - As of March 31, 2023, the total number of employees in the company is 43, with a gender breakdown of 34 males (79%) and 9 females (21%)[176]. - The employee turnover rate for the reporting period is 35%, with a breakdown of 29% for males and 56% for females[176]. - The injury rate during the reporting period is 2.3%, with one recorded injury resulting in 14 lost workdays[179]. - The company achieved a 100% training rate for employees during the reporting period, totaling 148 training hours[188]. - The average training hours for male employees is 2.69 hours, while for female employees it is 6.28 hours[188]. Environmental Management - The group has implemented an environmental management system in accordance with ISO 14001:2004 to ensure compliance with environmental regulations[127]. - The group reported emissions of 33.66 kg of nitrogen oxides (NOx), 0.07 kg of sulfur oxides (SOx), and 3.21 kg of particulate matter (PM) for the fiscal year 2023[130]. - The group aims to reduce greenhouse gas emissions primarily from office electricity consumption and vehicle fuel usage[134]. - The group has established a "Green and Sustainable Program" to minimize adverse environmental impacts during operations[127]. - The group is committed to continuous improvement in environmental performance and compliance with relevant environmental laws and regulations[129]. - The group encourages the use of electronic meetings to reduce physical gatherings and promote sustainability[131]. - The group has developed a waste disposal plan to manage environmental procedures effectively[128]. - Direct greenhouse gas emissions (Scope 1) decreased from 17.12 tons CO2 equivalent in 2022 to 11.52 tons CO2 equivalent in 2023, a reduction of approximately 32.5%[135]. - Indirect greenhouse gas emissions (Scope 2) from electricity consumption decreased from 32.40 tons CO2 equivalent in 2022 to 27.40 tons CO2 equivalent in 2023, a reduction of approximately 15.5%[135]. - Total greenhouse gas emissions decreased from 58.28 tons CO2 equivalent in 2022 to 56.20 tons CO2 equivalent in 2023, a reduction of approximately 3.6%[135]. - The total greenhouse gas emissions density per employee decreased from 1.39 tons CO2 equivalent in 2022 to 1.31 tons CO2 equivalent in 2023, a reduction of approximately 5.8%[135]. - Total energy consumption decreased from approximately 152,791 kWh in 2022 to approximately 113,818 kWh in 2023, a reduction of 25.5%[152]. - The density of total energy consumption per employee decreased from 3,638 kWh in 2022 to 2,647 kWh in 2023, a reduction of approximately 27.2%[152]. - Paper disposal increased from 1.83 tons in 2022 to 3.60 tons in 2023, an increase of approximately 96.2%[144]. - The paper disposal density per employee increased from 0.044 tons in 2022 to 0.084 tons in 2023, an increase of approximately 90.9%[144]. - The company aims to reduce total greenhouse gas emissions density by 2025, using the reporting period as a baseline[135]. - The company has implemented measures to optimize operational procedures and reduce fuel consumption, contributing to lower greenhouse gas emissions[137]. - The company has implemented various energy-saving measures to improve energy efficiency, including monitoring energy usage monthly and using energy-efficient office equipment[157]. - The company encourages employees to turn off idle equipment and lights when not in use, promoting a culture of energy conservation[157]. - The company has established a series of procedures to assess environmental risks in accordance with ISO 14001 standards, focusing on minimizing negative environmental impacts[161]. - The company recognizes the threats posed by climate change and has implemented risk management measures to identify and mitigate climate-related risks[165]. - The company has set up contingency plans to minimize potential risks and damages from extreme weather events, ensuring business resilience[166]. Supplier and Quality Management - The company has established strict procedures for selecting suppliers and subcontractors to ensure compliance with quality, service, environmental, and safety standards[193]. - The company has a total of 244 suppliers located in Hong Kong, with no suppliers in mainland China or other regions[199]. - The company has implemented a quality assurance policy aligned with ISO 9001, ISO 45001, and ISO 14001 standards to foster a culture of sustainable development and continuous improvement[200]. - The company prioritizes local suppliers and environmentally friendly products to reduce carbon footprint and support local economic development[198]. - The company conducts annual evaluations of suppliers and subcontractors based on overall project performance and compliance[193]. - The company has a policy to ensure fair and open bidding processes for suppliers and subcontractors, preventing any bias or discrimination[194]. - The company emphasizes the importance of customer feedback for improving and optimizing performance[199]. - The company monitors suppliers to ensure compliance with health, safety, and labor laws[198].

香港交易及結算所有限公司及香港聯合交易所有限公司（「聯交所」）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，並明確表示概不就因本公 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。 LUMINA GROUP LIMITED 瑩嵐集團有限公司 （於開曼群島註冊成立之有限公司） 1162 （股份代號： ） 2023 3 31 截至 年 月 日止年度的 全年業績公告 瑩嵐集團有限公司（「本公司」）董事（「董事」）會欣然宣佈本公司及其附屬公司（統稱 「本集團」）截至2023年3月31日止年度（「2023 年度」）的經審核綜合業績，連同截至 2022年3月31日止年度（「2022 年度」）的比較數字如下： 綜合損益及其他全面收益表 截至2023年3月31日止年度 2023 年 2022年 附註 千港元 千港元 收益 3 78,448 78,260 直接成本 (68,001) (55,286) 毛利 10,447 22,974 其他收入 5 1,317 443 ...