高陞集團控股有限公司 （於開曼群島註冊成立的有限公司） （股份代號：1283） 截 至2025年3月31日止年度之全年業績公告 財務摘要 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。 ACCEL GROUP HOLDINGS LIMITED 末期股息 董事會已決議建議派發本年度末期股息每股1.4港 仙（2024年：每 股1.3港 仙）。 – 1 – • 本集團於截至2025年3月31日止年度錄得收益約556,417,000港 元（2024年： 約553,537,000港 元）。 • 本集團於截至2025年3月31日止年度錄得毛利約88,525,000港元及毛利率 15.9%（2024年：毛 利 約87,834,000港元及毛利率15.9%）。 • 於截至2025年3月31日止年度的溢利為約47,020,000港元（20 ...

| 股票名称 | 收盘价 | 最低价 | | 创低率 | | --- | --- | --- | --- | --- | | 富阳(00352) | 0.047 | 0.038 | -20.83% | | | 赛伯乐国际控股(01020) | 0.061 | 0.052 | -11.86% | | | 畅由国际集团(01039) | 0.035 | 0.033 | -10.81% | | | 海天味业(03288) | 35.000 | 32.050 | -10.35% | | | 美力时集团(01005) | 0.455 | 0.400 | -10.11% | | | 股票名称 | 收盘价 | 最高价 | 创高率 | | --- | --- | --- | --- | | 进昇集团控股(01581) | 0.255 | 0.340 | 126.67% | | 德翔海运(02510) | 10.340 | 12.160 | 19.45% | | 正大企业国际(03839) | 2.750 | 2.850 | 16.80% | | 盛良物流(08292) | 0.540 | 0.580 | 16.00% | | ...

Financial Performance - The group recorded revenue of approximately HKD 248,366,000 for the six months ended September 30, 2024, a decrease of 12.0% compared to HKD 282,337,000 for the same period in 2023[2] - Gross profit for the six months ended September 30, 2024, was approximately HKD 36,676,000, with a gross margin of 14.8%, compared to HKD 40,799,000 and a gross margin of 14.5% for the same period in 2023[2] - Profit attributable to owners of the company for the six months ended September 30, 2024, was approximately HKD 16,312,000, an increase of 9.3% from HKD 14,919,000 for the same period in 2023[2] - Basic and diluted earnings per share for the six months ended September 30, 2024, were both HKD 2.0, compared to HKD 1.9 for the same period in 2023[4] - The group reported other income and gains of HKD 2,166,000 for the six months ended September 30, 2024, compared to HKD 1,362,000 for the same period in 2023[4] - The group experienced a decrease in financial costs to HKD 551,000 for the six months ended September 30, 2024, down from HKD 1,027,000 for the same period in 2023[4] - The group’s pre-tax profit reached HKD 16,312,000 for the six months ended September 30, 2024, compared to HKD 14,919,000 for the same period in 2023, indicating an increase of 9%[27] Dividends - The board declared an interim dividend of HKD 0.6 per share for the six months ended September 30, 2024, compared to HKD 0.7 per share for the same period in 2023[2] - The interim dividend declared is HKD 0.6 per share, amounting to approximately HKD 4,865,000, down from HKD 5,600,000 in the same period last year[51] Assets and Liabilities - The group's total assets less current liabilities as of September 30, 2024, amounted to HKD 431,487,000, slightly up from HKD 426,945,000 as of March 31, 2024[6] - Current assets increased to HKD 491,500,000 as of September 30, 2024, compared to HKD 427,420,000 as of September 30, 2023[6] - Current liabilities rose to HKD 138,252,000 as of September 30, 2024, compared to HKD 99,229,000 as of September 30, 2023[6] - The group's total assets increased to HKD 98,692,000 as of September 30, 2024, compared to HKD 85,879,000 as of March 31, 2024, indicating a growth of 15%[29] - The asset-liability ratio was approximately 9.1% as of September 30, 2024, compared to about 8.5% on March 31, 2024[70] Employee Costs - The total employee costs, including directors' remuneration, amounted to HKD 45,664,000 for the six months ended September 30, 2024, up from HKD 41,963,000 in the same period of 2023, marking an increase of 9%[24] - Employee costs for the period amounted to approximately HKD 45,664,000, compared to approximately HKD 41,963,000 in the same period last year, reflecting an increase of about 6.5%[83] - The group employed 205 employees as of September 30, 2024, an increase from 188 employees as of September 30, 2023[83] Cash Flow and Financial Management - Cash and cash equivalents increased by approximately HKD 2,666,000 or 2.7% to about HKD 101,599,000 as of September 30, 2024, due to improved cash flow management[65] - The group’s bank loans amounted to HKD 22,354,000 as of September 30, 2024, down from HKD 23,594,000 on March 31, 2024, with interest rates based on the Hong Kong best lending rate minus 2.75%[69] - The company’s bank loan interest expenses decreased to HKD 388,000 for the six months ended September 30, 2024, down from HKD 796,000 in the same period of 2023, representing a reduction of 51%[22] Project and Business Development - The group secured multiple electromechanical projects, maintaining a stable contract amount of approximately HKD 1 billion during the period[41] - The group continues to develop its business and enhance its capability to secure new electromechanical engineering projects in both private and public sectors[41] - The group secured 12 new projects with a total contract value of approximately HKD 342,049,000 during the period[56] - The Hong Kong government plans to provide sufficient land supply for the construction of approximately 80,000 residential units over the next five years, which presents significant opportunities for the group[58] - The group aims to explore new business opportunities in innovative technology, energy-saving, and environmental protection sectors[59] Research and Development - The group is actively participating in research programs and has established a joint laboratory with Hong Kong universities to promote advanced technology applications[39] - The group has donated HKD 4,000,000 to establish a joint laboratory with Hong Kong Polytechnic University to promote technology applications in education[60] - The group completed a commercial building chiller replacement project, utilizing an AI management system, resulting in over a 30% reduction in total energy consumption and a decrease of 370 tons in annual carbon emissions[61] Corporate Governance and Compliance - The board of directors is committed to maintaining high corporate governance standards to enhance operational efficiency and shareholder returns[91] - The mid-term financial statements have been reviewed by Deloitte, ensuring compliance with the Hong Kong Institute of Certified Public Accountants' standards[95] - The mid-term report for 2024 will be distributed to shareholders and available on the company's and the stock exchange's websites[96] - The group has maintained sufficient public float in compliance with the listing rules of the Hong Kong Stock Exchange[90] Other Financial Information - The group had capital commitments of HKD 10,353,000 as of September 30, 2024, which included commitments for property, plant, and equipment[73] - The group had performance guarantees of HKD 91,265,000 as of September 30, 2024, down from HKD 94,428,000 on March 31, 2024[74] - The group did not have any significant investments during the period[78] - The group has not made any significant acquisitions or disposals of subsidiaries, associates, or joint ventures during the period[79] - There are no significant events affecting the group that have occurred after the reporting period[82] - The group has no significant foreign currency risk as its monetary assets, liabilities, and transactions are primarily denominated in Hong Kong dollars[81] - No significant investments or capital asset plans have been disclosed beyond what has been announced[80]

Financial Performance - Accel Group Holdings Limited reported a financial summary indicating a revenue increase of 15% year-over-year, reaching HK$500 million for the fiscal year ending March 2023[8]. - Revenue for the year ended March 31, 2024, was HK$553,537,000, a slight increase of 2% from HK$538,492,000 in 2023[17]. - Profit before taxation decreased to HK$48,800,000, down 26% from HK$65,977,000 in the previous year[17]. - Profit for the year was HK$40,419,000, representing a decline of 28% compared to HK$55,899,000 in 2023[17]. - The Group's revenue increased by approximately HK$15,045,000 or 2.8% to approximately HK$553,537,000 for the Year, driven by accelerated project progress in residential projects in the Kai Tak development area[39]. - Gross profit decreased by approximately HK$7,102,000 or 7.5% to approximately HK$87,834,000, with a gross profit margin decline of 1.7% to 15.9% due to lower profit margins on new projects[41][42]. - The total staff costs for the year were approximately HK$94,084,000, up from approximately HK$85,046,000 in the previous year, reflecting an increase of about 12.1%[119]. Operational Efficiency - The company reported a net profit margin of 12%, up from 10% in the previous year, indicating improved operational efficiency[8]. - Accel Group Holdings Limited's cash flow from operations increased by 18%, totaling HK$80 million, providing a strong foundation for future investments[8]. - Administrative expenses increased by approximately HK$6,568,000 or 19.3% to approximately HK$40,670,000, mainly due to higher office expenses and depreciation of newly acquired properties[43]. - Trade and other receivables decreased by approximately HK$38,153,000 or 30.8% to approximately HK$85,879,000, reflecting improved receivable control[49]. - Trade receivables (net of allowance for credit losses) decreased by approximately HK$34,103,000 or 32.6% to approximately HK$70,592,000, attributed to substantial payments received before year-end[50]. Strategic Initiatives - The company is investing HK$50 million in new product development, focusing on innovative technologies to enhance user experience and operational efficiency[8]. - Accel Group Holdings Limited plans to expand its market presence in Southeast Asia, targeting a 25% increase in market share within the next two years[8]. - The company is exploring potential acquisitions to bolster its service offerings, with a budget of HK$100 million allocated for strategic investments[8]. - The Group is actively developing immigration consulting services to align with the "grab talents, retain talents" initiative[24]. - The Group plans to expand its service capabilities and actively participate in tendering to ensure stable business growth and increase market share in the E&M engineering industry[78]. Sustainability and Corporate Responsibility - Management emphasized the importance of sustainability initiatives, aiming for a 30% reduction in carbon emissions by 2025[8]. - The company is actively engaged in a carbon reduction program and is a founding member of the Greater Bay Area Carbon Neutrality Association, recognized for its contributions to carbon reduction[191]. - The company has been awarded the Corporate Environmental Leadership Awards from the Federation of Hong Kong Industries for its commitment to environmental sustainability[191]. - The company focuses on maintaining long-term profitability and asset growth by providing professional and high-quality services in mechanical ventilation and air conditioning systems[194]. Governance and Leadership - The company emphasizes strategic planning and management in its operations, led by its executive directors[142]. - The company is focused on maintaining strong governance with no reported conflicts of interest among its leadership[131]. - The company has appointed independent non-executive directors to provide independent advice to the Board, enhancing governance and oversight[162]. - The company has a diverse board with members holding various qualifications in finance, engineering, and law, contributing to a well-rounded decision-making process[163]. - The company is committed to maintaining high standards of corporate governance, as evidenced by the qualifications and experience of its board members[162]. Future Outlook - For the upcoming fiscal year, Accel Group Holdings Limited provided guidance for revenue growth of 10% to 12%, projecting revenues between HK$550 million and HK$560 million[8]. - The Group's projects on hand yet to recognize revenue remain around HK$900,000,000 as of March 31, 2024, indicating potential future revenue growth[77]. - The Group is actively seeking new business opportunities in commercial buildings and government infrastructure projects to ensure stable growth[80]. - The Group aims to combine prudent business strategies with flexible operating models to continue providing high-quality services[27].

Financial Performance - The group's revenue increased by approximately HKD 15,045,000 or 2.8% to about HKD 553,537,000 for the year ending March 31, 2024, compared to approximately HKD 538,492,000 in the previous year[19]. - For the year ended March 31, 2024, the group reported total revenue of HKD 553.537 million, compared to HKD 538.492 million in the previous year, representing an increase of 2%[69]. - The gross profit for the year is HKD 87.834 million, down from HKD 94.936 million, indicating a decrease of approximately 7.3%[69]. - The profit before tax for the year is HKD 48.800 million, a decrease of 26% from HKD 65.977 million in the previous year[69]. - The total comprehensive income for the year is HKD 40.419 million, down from HKD 55.899 million, reflecting a decline of approximately 27.7%[68]. Assets and Liabilities - The group's total assets decreased from HKD 459,451,000 to HKD 427,420,000, while total liabilities decreased from HKD 405,689,000 to HKD 426,945,000[3]. - Non-current assets increased from HKD 60,868,000 to HKD 68,227,000, reflecting investment in property, plant, and equipment[4]. - The group has reduced contract liabilities from approximately HKD 16,332,000 as of March 31, 2023, to about HKD 6,791,000 as of March 31, 2024, a decrease of approximately 58.4%[45]. - Bank loans decreased from approximately HKD 47,550,000 as of March 31, 2023, to about HKD 23,594,000 as of March 31, 2024, a reduction of approximately 50.4%[47]. - The group's cash and cash equivalents, along with bank balances, are primarily generated from daily operations, indicating a strong financial position to support existing commitments and operational needs[24]. Operational Developments - The group is actively developing inbound consulting services, aiming to diversify revenue sources and capitalize on new business opportunities[18]. - The group has strengthened engineering quality management and cost control capabilities in response to economic challenges and inflation[17]. - The group aims to enhance service capabilities and market share through prudent financial management strategies[27]. - The group is focused on expanding its business scope and cross-regional development by identifying partners and seeking joint venture opportunities as needed[49]. - The group plans to expand its participation in commercial and government infrastructure projects and actively seek new business opportunities[164]. Sustainability and Innovation - The group aims to integrate energy-saving technologies and renewable energy into its electromechanical systems to achieve low-carbon transformation and develop a green economy[28]. - The group has been appointed as a founding member of the Greater Bay Area Carbon Neutrality Association to contribute to carbon neutrality efforts in the region[28]. - The group plans to actively seek partnerships in Hong Kong to promote energy-saving and emission reduction initiatives using innovative technologies and smart concepts[28]. - The group is collaborating with local universities to develop innovative technologies, contributing to the vision of making Hong Kong an international innovation and technology hub[187]. - The group will continue to invest in research and development, focusing on technologies such as blockchain and smart building systems[123]. Financial Ratios and Policies - As of March 31, 2024, the current ratio of the group is approximately 4.31 times, an increase from 3.14 times on March 31, 2023[50]. - The debt-to-equity ratio as of March 31, 2024, is approximately 8.5%, down from 15.2% on March 31, 2023[51]. - The group has maintained a cautious credit policy to mitigate credit risk, with no significant credit risks reported during the year[56]. - The group has no foreign currency hedging policy as foreign currency risk is considered not significant[34]. - The group will continue to monitor foreign exchange risks closely and consider hedging against significant foreign exchange risks if necessary[34]. Employee and Administrative Costs - The group employed 197 employees as of March 31, 2024, with total employee costs approximately HKD 94,084,000, an increase from about HKD 85,046,000 in the previous year[172]. - The group’s administrative expenses rose to HKD 40.670 million from HKD 34.102 million, an increase of about 19.3%[69]. - The group has implemented measures to enhance its collection processes and closely monitor customer financial conditions to maintain credit risk at a reasonable low level[56]. - Total employee costs increased to HKD 94,084,000 in 2024, up from HKD 85,046,000 in 2023, reflecting a rise of 10.4%[109]. Dividends and Shareholder Matters - The board proposed a final dividend of HKD 0.013 per share for the year, down from HKD 0.016 per share in 2023[92]. - The board proposed a final dividend of HKD 0.013 per share, amounting to approximately HKD 10,541,000, down from HKD 12,800,000 in the previous year[174]. - The group has adopted a share incentive plan at the annual general meeting held on September 15, 2023, aimed at attracting, retaining, and motivating eligible participants for the group's growth and development[195]. - The group maintains sufficient public float as per the listing rules up to the announcement date[199]. - The group has complied with the corporate governance code provisions, except for the provision that the roles of the chairman and the CEO should be separated[200].

Financial Performance - The group's revenue increased by approximately HKD 68,547,000 or 32.1% to about HKD 282,337,000 during the period, compared to approximately HKD 213,790,000 in the same period last year[7]. - Gross profit decreased by approximately HKD 4,557,000 or 10.0% to about HKD 40,799,000, with the gross profit margin dropping from 21.2% to 14.5%[9]. - The profit attributable to the company's owners decreased to approximately HKD 14,919,000 from HKD 30,953,000 in the same period last year[13]. - Total comprehensive income for the period was HKD 15,300,000, a decline of 50.5% compared to HKD 30,914,000 in 2022[79]. - Basic earnings per share for the period was HKD 1.9, down from HKD 3.9 in the same period last year[79]. - The company reported a profit before tax of HKD 18,568,000, down 48.0% from HKD 35,794,000 in the previous year[79]. - For the six months ended September 30, 2023, the company's profit attributable to owners was HKD 14,919,000, a decrease of 51.8% compared to HKD 30,953,000 for the same period in 2022[97]. Expenses and Costs - Service costs rose by approximately HKD 73,104,000 or 43.4% to about HKD 241,538,000, up from approximately HKD 168,434,000 in the previous year[8]. - Administrative expenses increased by approximately HKD 6,861,000 or 47.6% to about HKD 21,271,000, largely due to a donation of HKD 3,000,000 to the joint laboratory[11]. - Total employee costs increased to HKD 41,963,000 for the six months ended September 30, 2023, up 12.0% from HKD 37,315,000 in the previous year[94]. - The company’s depreciation expenses for property, plant, and equipment increased to HKD 2,676,000 from HKD 563,000, an increase of 376.6%[83]. - Total interest expenses rose to HKD 1,027,000 from HKD 259,000, reflecting a significant increase of 295.7%[93]. Dividends and Shareholder Returns - The board declared an interim dividend of HKD 0.007 per share, amounting to approximately HKD 5,600,000, down from HKD 12,800,000 in the previous year[14]. - The interim dividend declared for the six months ended September 30, 2023, is HKD 0.007 per share, down from HKD 0.016 per share in the same period last year, totaling HKD 5,600,000 compared to HKD 12,800,000 previously[96]. Assets and Liabilities - Property, plant, and equipment increased by approximately HKD 9,942,000 or 16.3% to about HKD 70,810,000, mainly due to the purchase of a yacht[16]. - Trade receivables and other receivables decreased by approximately HKD 25,758,000 or 20.8% from HKD 124,032,000 as of March 31, 2023, to approximately HKD 98,274,000 as of September 30, 2023[17]. - The company's total equity as of September 30, 2023, was HKD 400,026,000, an increase from HKD 397,412,000 as of March 31, 2023[81]. - Current assets decreased slightly to HKD 453,996,000 from HKD 459,451,000 as of March 31, 2023[80]. - The debt-to-equity ratio as of September 30, 2023, was approximately 14.8%, down from 15.2% as of March 31, 2023[25]. Business Development and Opportunities - The group secured 7 new projects during the period, with a total contract value of approximately HKD 232,240,000, indicating a proactive approach to business development[39]. - The Hong Kong government plans to increase land supply for at least 72,000 residential units over the next five years, which is expected to create significant opportunities for the construction and innovative technology sectors[40]. - The group is optimistic about future business development prospects, expecting to secure sufficient new projects through bidding in the second half of the fiscal year[39]. Share Incentive Plans - The group has adopted a share award scheme as of September 15, 2023, granting 10,827,000 shares to incentivize and retain qualified participants[35]. - The maximum number of shares that can be granted under the 2023 Share Award Scheme is capped at 80,000,000 shares, representing 10% of the total issued shares as of the adoption date[61]. - A total of 10,827,000 shares have been granted under the 2023 Share Award Scheme during the reporting period[65]. - The estimated fair value of the awarded shares during the period is approximately HKD 9,282,000[67]. Employee and Management Information - As of September 30, 2023, the group employed 188 employees, an increase from 182 employees as of September 30, 2022, with total employee costs amounting to approximately HKD 41,963,000, up from HKD 37,315,000 in the same period last year[35]. - The total remuneration for key management personnel was HKD 2,878,000, reflecting an increase of 3.8% from HKD 2,772,000 in 2022[119]. Risk Management - The company has no significant foreign currency risk as its monetary assets and liabilities are primarily denominated in HKD[33]. - The company did not receive any government subsidies in the current period, compared to HKD 5,617,000 in the previous year[92]. Other Significant Information - There were no significant events affecting the company after the reporting period[34]. - The company has maintained sufficient public float as required by the listing rules during the reporting period[69].

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，概不就因本公告 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。 ACCEL GROUP HOLDINGS LIMITED 高 陞 集 團 控 股 有 限 公 司 （於開曼群島註冊成立的有限公司） （股份代號：1283） 截 至2023年9月30日 止 六 個 月 之 中 期 業 績 公 告 財務摘要 • 本集團於截至2023年9月30日止六個月錄得收益約282,337,000港元。 （截至2022年9月30日止六個月：約213,790,000港元） • 本集團於截至2023年9月30日止六個月錄得毛利約40,799,000港元及毛利 率14.5%。 （截至2022年9月30日止六個月：毛利約45,356,000港元及毛利率21.2%） • 於截至2023年9月30日止六個月本公司擁有人應佔溢利約14,919,000港元。 （截至2022年9月30日止六個月：約30,953,000港元） ...

Gender Diversity - Approximately 14.1% of the Group's employees are female, and the Group aims to enhance gender diversity in senior management over the next five years[5] - The Board consists of six Directors, with two females, achieving gender diversity[4] - The Group aims to achieve a gender diversity of 35% female employees within the next five years[187] - The Board has adopted a policy relating to Board diversity and discussed measurable objectives for its implementation[184] - The Group will continue to seek outstanding talent to achieve gender diversity in senior management[191] Corporate Governance - The roles of Chairman and CEO are held by Dr. Ko, who has managed the Group since 2000, providing strong leadership[6] - The Company has complied with all applicable code provisions of the Corporate Governance Code, except for a deviation regarding the separation of the roles of Chairman and CEO[144] - The Company has implemented a Model Code governing securities transactions by Directors, with all Directors confirming compliance throughout the year[144] - The Company has established three Board committees: the Audit Committee, the Remuneration Committee, and the Nomination Committee, each provided with sufficient resources to fulfill their duties[157] - The Company has mechanisms in place to ensure independent views and input are available to the Board during its decision-making processes[147] Board Composition and Meetings - The Board consists of six Directors, with Independent Non-Executive Directors (INEDs) representing 50% of the Board members[124] - The Board comprises six Directors, with three being Independent Non-Executive Directors (INEDs), ensuring a balance of power[143] - The Board held four meetings during the Year, during which the audited consolidated financial statements for the year ended 31 March 2022 were approved[131] - The attendance record for the Directors at meetings shows full attendance for the year[37] - The Board is scheduled to meet quarterly, with agendas and accompanying papers sent to Directors at least three days in advance to facilitate informed decision-making[151] Remuneration Policies - The Remuneration Committee has been established to make recommendations on the remuneration policy and structure for all Directors and senior management[29] - The remuneration policy for employees is determined based on merit, qualifications, and capabilities, considering the Company's performance and market statistics[90] - The total remuneration caps for Connected Employees and Mr. CH Ko have been revised to not exceed HK$4,500,000, HK$5,000,000, and HK$5,500,000 for the years ending March 31, 2023, 2024, and 2025, respectively[108] - The Remuneration Committee held one meeting during the year to discuss executive Directors' remuneration packages, including benefits, pension rights, and compensation payments[134] - The emolument policy for employees is based on merit, qualifications, and competence, as recommended by the Remuneration Committee[117] Audit and Compliance - The Audit Committee comprises two INEDs and one non-executive Director, with its primary roles including monitoring the integrity of the Group's financial statements and discussing risk management and internal control systems with management[157] - The Audit Committee is responsible for reviewing the Company's compliance with legal and regulatory requirements[187] - The Group's independent auditor, Deloitte, has stated its reporting responsibilities on the Group's consolidated financial statements for the year[172] - The Group's corporate governance practices comply with the CG Code, ensuring transparency and accountability[165] - The Company has arranged appropriate directors' and officers' liability insurance coverage for its Directors and officers, which was in force during the Year[88] Stakeholder Engagement - The Group's success relies on support from key stakeholders, including employees, customers, subcontractors, and suppliers[17] - The Company will disclose detailed environmental policies and performance evaluations in its Environmental, Social and Governance Report[24] - The Company will publish its Environmental, Social and Governance Report on its website and the Stock Exchange's website[26] - Charitable donations made by the Group during the Year amounted to HK$1,609,000, a significant increase from HK$255,000 in 2022[120] - The revenue from the Group's five largest customers accounted for 52% of total revenue, with the largest customer contributing 16%[120] Risk Management - The Board considers the Group's risk management and internal control systems to be adequate and effective, with annual reviews planned[173] - The Group expects to conduct an annual review of the effectiveness of the risk management and internal control systems[173] - The Audit Committee is responsible for recommending the appointment and remuneration of the external auditor, ensuring the auditor's independence and effectiveness[157] - The Group has maintained a sufficient public float as required under the Listing Rules throughout the year and up to the date of the report[119] - All related party transactions disclosed are fully exempt from reporting and independent shareholders' approval requirements under Chapter 14A of the Listing Rules[111]

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，概不就因本公告 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。 ACCEL GROUP HOLDINGS LIMITED 高 陞 集 團 控 股 有 限 公 司 （於開曼群島註冊成立的有限公司） （股份代號：1283） 截 至2023年3月31日 止 年 度 之 全 年 業 績 公 告 財務摘要 • 本 集 團 於 截 至2023年3月31日 止 年 度 錄 得 收 益 約538,492,000港 元。（2022 年：約 547,315,000港元） • 本集團於截至2023年3月31日止年度錄得毛利約94,936,000港元及毛利率 17.6%。（2022年：毛利約 107,514,000 港元及毛利率19.6%） • 於 截 至2023年3月31日 止 年 度 的 溢 利 為 約55,899,000港 元。（2022年：約 67,980,000港元） ...

Financial Performance - The company's revenue for the six months ended September 30, 2022, decreased by approximately HKD 67,138,000 or 23.9% to about HKD 213,790,000 compared to approximately HKD 280,928,000 for the same period in 2021[12]. - Gross profit decreased by approximately HKD 11,132,000 or 19.7% to about HKD 45,356,000, while the gross profit margin increased from approximately 20.1% to 21.2%[14]. - The profit attributable to the owners of the company decreased to approximately HKD 30,953,000 from HKD 35,125,000 in the same period last year[17]. - Revenue for the six months ended September 30, 2022, was HKD 213,790,000, a decrease of 24% compared to HKD 280,928,000 for the same period in 2021[78]. - Net profit for the period was HKD 30,914,000, compared to HKD 35,125,000 in the prior year, reflecting a decline of 12%[78]. - Basic earnings per share decreased to HKD 3.9 from HKD 4.4, representing a drop of approximately 11%[78]. - The company reported a profit before tax of HKD 35,794,000, a decrease of 15% from HKD 42,324,000 in the previous year[78]. - The company's operating profit before tax for the six months ended September 30, 2022, was HKD 35,794,000, a decrease of 15.9% compared to HKD 42,324,000 for the same period in 2021[85]. Expenses and Costs - Service costs decreased by approximately HKD 56,006,000 or 25.0% to about HKD 168,434,000, down from approximately HKD 224,440,000 in the previous period[13]. - Administrative expenses increased by approximately HKD 2,128,000 or 17.3% to about HKD 14,410,000, primarily due to an increase in research projects related to blockchain and the metaverse[15]. - The income tax expense decreased by approximately HKD 2,319,000 or 32.2% to about HKD 4,880,000, mainly due to a reduction in taxable profits[16]. - The company’s total employee costs for the six months ended September 30, 2022, were HKD 37,315,000, a decrease from HKD 38,719,000 in the same period of 2021, representing a decline of approximately 3.6%[102]. - The total remuneration for key management personnel was HKD 2,736,000 for the six months ended September 30, 2022, down from HKD 3,358,000 for the same period in 2021, reflecting a decrease of 18%[138]. - The company’s short-term employee benefits for key management were HKD 2,772,000 for the six months ended September 30, 2022, compared to HKD 3,394,000 for the same period in 2021, indicating a decrease of 18%[138]. Assets and Liabilities - Total assets as of September 30, 2022, were HKD 391,677,000, down from HKD 430,033,000 as of March 31, 2022[79]. - Non-current assets increased to HKD 82,053,000 from HKD 13,879,000, indicating significant investment in property and equipment[79]. - The company’s total liabilities included lease liabilities of HKD 5,204,000 as of September 30, 2022, significantly up from HKD 1,065,000 as of March 31, 2022[81]. - The company’s lease liabilities as of September 30, 2022, amounted to HKD 1,075,000, an increase from HKD 55,000 as of March 31, 2022[134]. - The company’s accrued expenses were HKD 9,001,000 as of September 30, 2022, compared to HKD 8,607,000 as of March 31, 2022, representing a rise of 5%[125]. - The company reported a total of HKD 12,973,000 in warranty payables as of September 30, 2022, compared to HKD 12,229,000 as of March 31, 2022, marking an increase of 6%[125]. Dividends and Shareholder Information - The interim dividend declared is HKD 0.016 per share, totaling approximately HKD 12,800,000, down from HKD 0.021 per share or HKD 16,800,000 in the previous period[18]. - The company declared dividends of HKD 16,800,000 during the six months ended September 30, 2022, compared to no dividends declared in the same period of 2021[86]. - As of September 30, 2022, the major shareholders, Lightspeed Limited, hold 600,000,000 shares, representing 75% of the company's equity[56]. - Dr. Gao and Ms. Zhang, the main executives, each have a beneficial interest in 600,000,000 shares of Lightspeed, equating to 75% ownership[56]. Investments and Acquisitions - The company completed the acquisition of Best Investment Development Limited for HKD 61,828,000 on August 31, 2022, which holds several properties at TML Plaza[39]. - The company completed the acquisition of a subsidiary, resulting in a cash outflow of HKD 61,828,000 during the six months ended September 30, 2022[86]. - Capital expenditures for the acquisition of property, plant, and equipment amounted to HKD 56,358,000 and HKD 5,801,000 for investment properties during the period[34]. - During the six months ended September 30, 2022, the company acquired properties, plant, and equipment amounting to HKD 56,358,000 and investment properties of HKD 5,801,000[110]. Research and Development - The company is actively involved in research and development, establishing a joint laboratory focused on the metaverse and human-computer interaction with a local university[10]. - The group has established a joint laboratory with Hong Kong Educational University to promote technology applications in education, which may lead to future business opportunities[51]. Market Opportunities and Strategy - The company aims to capture opportunities arising from macroeconomic changes and adjust its operational strategies to enhance market share[11]. - The Hong Kong government plans to increase land supply for at least 72,000 residential units over the next five years, which is expected to create significant opportunities for the construction industry[51]. - The group aims to enhance its service capabilities and seize business opportunities to strengthen its position in the electromechanical engineering sector[49]. - The group is committed to integrating energy-saving technologies and renewable energy into its systems to align with government low-carbon transformation goals, thereby reducing carbon emissions[52]. Financial Position and Ratios - The current ratio as of September 30, 2022, was approximately 4.70 times, down from approximately 5.99 times on March 31, 2022[27]. - The debt-to-equity ratio as of September 30, 2022, was approximately 7.9%, compared to approximately 4.9% on March 31, 2022[33]. - The company maintained sufficient public float as per listing rules during the reporting period[69]. - The company has no significant foreign currency risk as its monetary assets and liabilities are primarily denominated in Hong Kong dollars[44]. Receivables and Payables - Trade receivables slightly decreased by approximately HKD 47,000 or 0.1% from approximately HKD 59,796,000 on March 31, 2022, to approximately HKD 59,749,000 on September 30, 2022[23]. - The company provided trade credit terms ranging from 7 to 90 days to customers, with overdue receivables of HKD 14,539,000 as of September 30, 2022, which are not considered in default[114]. - The company’s total receivables, after deducting credit loss provisions, stood at HKD 59,749,000 as of September 30, 2022, compared to HKD 59,796,000 as of March 31, 2022[111]. - As of September 30, 2022, trade payables amounted to HKD 21,944,000, a decrease of 5% from HKD 23,103,000 as of March 31, 2022[125]. - The aging analysis of trade payables shows that amounts due within 30 days were HKD 20,594,000, down from HKD 21,905,000, representing a decrease of 6%[126].