Financial Performance - The company's revenue decreased by 26.0% to approximately HK$66,328,000 in 2023, down from HK$89,620,000 in 2022[5] - Gross profit for 2023 was HK$11,233,000, compared to HK$14,060,000 in 2022[26] - The loss before income tax was HK$94,639,000 in 2023, an increase from a loss of HK$58,403,000 in 2022[26] - Revenue from the apparel operation decreased by 24.0% to approximately HK$56,488,000 for the year ended 31 December 2023, accounting for 85.2% of the Group's total revenue[30] - Revenue from the money lending operation decreased to approximately HK$8,199,000 for the year ended 31 December 2023, representing a decrease of approximately 39.9% and accounting for 12.4% of the Group's total revenue[33] - Revenue from IP application and products operation decreased slightly by approximately 0.7% to approximately HK$1,641,000 for the year ended 31 December 2023, accounting for 2.4% of the Group's total revenue[33] - The Group incurred losses of approximately HK$447,000 in other gains and losses for the year ended 31 December 2023, a significant decrease from gains of HK$66,221,000 in 2022[87] - The Group recognized a net fair value loss on financial assets at fair value through profit or loss of approximately HK$1,895,000 in 2023, down from HK$10,111,000 in 2022[87] - The Group incurred an impairment loss on goodwill of approximately HK$13,000,000 for the year ended 31 December 2023, compared to HK$34,632,000 in 2022[87] - The Group's total staff costs for the year ended December 31, 2023, were approximately HK$42,816,000, down from approximately HK$50,719,000 in 2022[101] - The Group's total borrowings and lease liabilities amounted to approximately HK$32,908,000 as of December 31, 2023, up from HK$31,457,000 in 2022[100] Economic Environment - The company faced a challenging economic environment in 2023, continuing from a stagnant 2022[20] - The economic recovery of Mainland China in 2023 was moderate, influenced by sluggish external demand and concerns over the economic outlook[29] - The global economic outlook for 2024 is expected to remain challenging, with high inflation and interest rates continuing to impact economic growth[33] - The economic environment in Hong Kong for 2023 faced pressure due to changes in local consumption patterns and a weak financial and property market, impacting growth[58] - The overall economic environment in Mainland China has been challenging, impacting consumer spending and demand for apparel products[112] - The company anticipates a recovery in 2024 alongside economic growth in Mainland China and Hong Kong[64] Corporate Governance and Management - Mr. Li Yang has over 20 years of experience in investment activities and business management, holding directorships in several companies listed on the Hong Kong Stock Exchange[36] - Mr. Chan Ming Leung Terence has over 13 years of experience in the IT industry, particularly in sales and marketing, having worked at Tencent[40] - Mr. Wong Wai Kai Richard holds a dual degree in International Relations and Economics from Brown University, completed in 2020[46] - Mr. Tang Shu Pui Simon is the chairman of the Remuneration Committee and has extensive legal experience, being a partner at a law firm with over 70 years of service in Hong Kong[47] - The Company is focused on expanding its market presence and enhancing its corporate governance through experienced directors[38] - The Company aims to leverage the expertise of its directors to drive strategic initiatives and improve operational efficiency[39] - The management team includes individuals with diverse backgrounds in healthcare, IT, and legal sectors, enhancing the Company's strategic capabilities[40][44] - The Company is committed to maintaining high standards of corporate governance and compliance with regulatory requirements[47] - The appointment of new directors reflects the Company's strategy to strengthen its leadership and adapt to market changes[39] Operational Changes and Strategies - The company plans to transform its apparel focus from women's apparel to sports and leisure apparel, targeting the young market[35] - The company will gradually scale down its money lending business due to a difficult business environment[35] - The gaming industry is expected to maintain innovation and healthy development, supported by various measures from regulators in Mainland China[35] - The company aims to explore more business opportunities with renowned gaming platforms to boost the trendy cultural product industry[35] Financial Position and Ratios - Total assets decreased to HK$214,185,000 in 2023 from HK$288,373,000 in 2022[18] - Shareholders' equity fell to HK$148,113,000 in 2023, down from HK$208,432,000 in 2022[18] - The current ratio for 2023 was 4.17, slightly down from 4.42 in 2022[18] - The return on equity for 2023 was (63.3%), worsening from (31.6%) in 2022[18] - Inventory turnover days increased to 56 days in 2023, compared to 32 days in 2022[18] - Trade receivables turnover days rose to 174 days in 2023, up from 159 days in 2022[18] - The gearing ratio increased to approximately 22.1% as of December 31, 2023, from 15.0% in 2022[153] - The Group's receivables (net of impairment) were approximately HK$44,560,000 as of December 31, 2023, down from HK$98,163,000 in 2022[152] Shareholder Information - As of December 31, 2023, the company had 2,137,076,324 shares issued[1] - Value Convergence Holdings Limited owned 155,334,000 shares, including 66,844,919 underlying shares from convertible instruments[3] - Anli Investment Fund SPC-Anli Greater China Opportunity Fund held 193,590,887 shares[4] - Mr. Zeng Ge is the beneficial owner of 100% shareholding in Dreamtoys Ltd., which owns 114,000,000 shares[5] Other Financial Information - The Group recognized a net fair value loss on financial assets at fair value through profit or loss of approximately HK$8,760,000 in 2023, compared to HK$10,111,000 in 2022[96] - The Group will continue to adopt a conservative investment approach in its trading of listed securities in the Hong Kong stock market[97] - The Group plans to use HK$9.1 million of the net proceeds for repayment of outstanding liabilities and the remaining HK$1.8 million for general working capital[160] - The Board of Directors did not recommend any payment of a final dividend for the year ending December 31, 2023[162]

Financial Performance - The company's revenue for the year ended December 31, 2023, was approximately HKD 66,328,000, a decrease of about 26.0% compared to HKD 89,620,000 in 2022[22] - The loss attributable to the company's owners for the year ended December 31, 2023, was approximately HKD 93,749,000, an increase of about 42.3% from HKD 65,895,000 in 2022[22] - The basic loss per share for the year ended December 31, 2023, was approximately HKD 4.78, compared to HKD 3.57 in 2022[22] - Gross profit for the same period was HKD 11,233,000, down from HKD 14,060,000, reflecting a decline in profitability[23] - The company reported a loss before tax of HKD 94,639,000, compared to a loss of HKD 58,403,000 in the previous year, indicating a worsening financial performance[23] - The total comprehensive loss for the year was HKD 96,061,000, compared to HKD 68,233,000 in 2022, representing a significant increase in losses[23] - The company reported a net loss of approximately HKD 93,749,000 for the year ended December 31, 2023, compared to a net loss of HKD 65,895,000 in 2022, indicating an increase in losses[96] Assets and Liabilities - The total non-current assets amounted to HKD 51,262,000 in 2023, compared to HKD 50,322,000 in 2022[7] - The company's total assets less current liabilities were HKD 175,137,000 in 2023, down from HKD 234,516,000 in 2022[7] - The company's net assets attributable to owners decreased to HKD 148,113,000 in 2023 from HKD 208,432,000 in 2022[8] - The company's equity totalled HKD 148,712,000, down from HKD 209,300,000, indicating a decline in shareholder value[28] - The total assets of the company as of December 31, 2023, were 214,185 thousand HKD, compared to 288,373 thousand HKD in 2022, indicating a decrease of approximately 25.7%[67] - The company’s total liabilities as of December 31, 2023, were 65,473 thousand HKD, down from 79,073 thousand HKD in 2022, reflecting a decrease of approximately 17.2%[67] Cash Flow and Liquidity - The company's cash and cash equivalents decreased to HKD 31,243,000 in 2023 from HKD 52,012,000 in 2022[7] - The current ratio as of December 31, 2023, was approximately 4.17, down from 4.42 in 2022[190] - The debt-to-equity ratio as of December 31, 2023, was approximately 22.1%, an increase from 15.0% in 2022[191] Revenue Breakdown - Revenue from external customers for the year ended December 31, 2023, was 89,620 thousand HKD, a decrease from 66,328 thousand HKD in 2022, representing a decline of approximately 33.8%[67] - The apparel business revenue declined by 24.0% to HKD 56,488,000 for the year ended December 31, 2023, accounting for 84.6% of total revenue[133] - The loan financing business revenue decreased by approximately 39.9% to about HKD 8,199,000 for the year ended December 31, 2023, representing 12.4% of total revenue[134] - Total revenue from customer contracts for the year ended December 31, 2023, was HKD 58,129,000, a decrease of 23.5% from HKD 75,989,000 in 2022[75] Expenses and Cost Management - Administrative expenses decreased to HKD 67,263,000 from HKD 76,290,000, showing some cost control efforts[23] - Employee benefits expenses were 24,132 thousand HKD in 2023, down from 41,826 thousand HKD in 2022, reflecting a decrease of approximately 42.5%[1] - Financing costs rose to HKD 6,318,000 from HKD 3,991,000, reflecting increased borrowing costs[23] - Sales and distribution expenses increased by 62.6% to approximately HKD 3,033,000 in 2023, up from HKD 1,865,000 in 2022[179] Impairments and Provisions - The company recognized an impairment of goodwill amounting to HKD 13,000,000, a reduction from HKD 34,632,000 in the prior year[23] - Trade receivables expected credit loss provisions increased to HKD 1,205,000 from HKD 550,000, indicating rising credit risk[23] - The expected credit loss provision for trade receivables increased by approximately 119.1% to HKD 1,205,000 for the year ended December 31, 2023, compared to HKD 550,000 in 2022[122] - The expected credit loss provision for loans and interest decreased by 31.6% to approximately HKD 14,496,000 for the year ended December 31, 2023, down from HKD 21,196,000 in 2022[123] Shareholder Actions - The company did not recommend the payment of any final dividend for the year ended December 31, 2023[22] - The company did not declare any interim or final dividends for the years ended December 31, 2023, and 2022[80] - The company plans to repurchase and cancel 60,000,000 shares due to the anticipated failure of Dreamtoys Inc. to achieve guaranteed profits for 2023[125] Other Notable Events - The company completed the acquisition of Dreamtoys Inc. for a total consideration including HKD 4,400,000 in promissory notes and 180,000,000 shares[177] - The company raised approximately HKD 10,900,000 from the placement of 110,862,000 shares at a price of HKD 0.10 per share[171] - There were no significant acquisitions or disposals of subsidiaries and associates during the year ended December 31, 2023[195] - The company had no specific major investment plans or capital assets as of December 31, 2023, consistent with 2022[198]

智通财经APP讯，天机控股(01520)发布公告，于2024年2月2日，公司与第一认购方余春风订立第一认购协议，公司拟配发及发行，且第一认购方有意按第一认购价每股第一认购股份0.10港元认购最多4亿股第一认购股份。公司与第二认购方King Castle Enterprises Limited订立第二认购协议，公司拟配发及发行，且第二认购方有意按第二认购价每股第二认购股份0.10港元认购最多4亿股第二认购股份。 4亿股第一认购股份/第二认购股份相当于公司经配发及发行4亿股第一认购股份及4亿股第二认购股份扩大后的已发行股本约13.62%;第一认购价及第二认购价0.10港元较2月2日收市价每股股份0.131港元折让约23.66%。 第一认购事项的所得款项净额(经扣除第一认购事项相关开支后)将约为最多3972万港元。每股第一认购股份的净价于第一认购事项完成后将约为每股第一认购股份0.099港元。公司拟将所得款项净额最多约979万港元用于偿还未偿还负债;约1188万港元用于提供一般营运资金;及约1805万港元用于现有项目的业务发展。 第二认购事项的所得款项净额(经扣除第二认购事项相关开支后)将约为最多3972万港元。每 ...

Revenue Performance - Revenue for the first half of 2023 increased by approximately 37.5% to approximately HK$31,932,000 compared to HK$23,224,000 in 2022[2] - Revenue from apparel operation rose by 74.3% to approximately HK$26,431,000 for the six months ended June 30, 2023, up from HK$15,162,000 in 2022[139] - Revenue from money lending operation decreased by approximately 48.8% to approximately HK$4,124,000 compared to HK$8,062,000 in 2022[145] - Revenue from IP application and products operation was approximately HK$1,377,000 for the reporting period, as the operation commenced in July 2022[150] - Revenue from external customers for the six months ended June 30, 2023, was HK$31,932,000, representing a 37.5% increase from HK$23,224,000 in the same period of 2022[38] - Revenue from Mainland China increased significantly to HK$27,808,000 in 2023 from HK$12,823,000 in 2022, marking a growth of 116.5%[38] Profit and Loss - Gross profit remained unchanged at approximately HK$6,199,000 for both periods, with apparel operations recovering to a gross profit of approximately HK$1,836,000 from a gross loss of HK$1,863,000 in 2022[2] - Loss attributable to owners of the Company decreased by 48.2% to approximately HK$21,251,000 from HK$40,992,000 in 2022, primarily due to the reversal of expected credit loss on loans and interest receivables[2] - Total comprehensive income for the period attributable to owners of the Company was a loss of approximately HK$23,889,000, compared to a loss of HK$41,522,000 in 2022[5] - The company reported a loss for the period of HK$21,251,000 for the six months ended June 30, 2023, compared to a loss of HK$40,992,000 for the same period in 2022, showing an improvement of approximately 48%[9] - Segment loss for the six months ended June 30, 2023, was HK$40,967,000, compared to a loss of HK$17,645,000 in the same period of 2022[48] Financial Position - Cash and bank balances decreased to HK$24,340,000 from HK$52,012,000 as of December 31, 2022[6] - Trade receivables increased to HK$44,568,000 from HK$39,065,000 as of December 31, 2022[6] - Net current assets decreased to HK$176,903,000 from HK$184,194,000 as of December 31, 2022[6] - As of June 30, 2023, the company's net assets decreased to HK$201,836,000 from HK$209,300,000 as of December 31, 2022, representing a decline of approximately 3.3%[8] - The total equity attributable to the owners of the Company was HK$201,041,000 as of June 30, 2023, down from HK$208,432,000 at the end of 2022, indicating a decrease of about 3.5%[9] - Total assets amounted to HK$259,679,000, with segment assets for design, manufacturing, and trading of apparels at HK$81,092,000, money lending services at HK$115,992,000, and trendy cultural products at HK$50,327,000[31] - The Group's total liabilities as of 30 June 2023 were HK$57,843,000, with segment liabilities for design, manufacturing, and trading of apparels at HK$18,055,000, money lending services at HK$1,116,000, and trendy cultural products at HK$4,151,000[31] Cash Flow and Financing - Net cash used in operating activities for the six months ended June 30, 2023, was HK$29,041,000, compared to HK$26,346,000 for the same period in 2022, reflecting an increase in cash outflow of about 10.2%[11] - The company generated HK$3,358,000 from financing activities in the first half of 2023, a significant decrease from HK$32,784,000 in the same period of 2022, representing a decline of about 89.8%[11] - The company reported a net fair value loss on financial assets of HK$4,497,000 for the six months ended June 30, 2023[46] - Total borrowings and lease liabilities were approximately HK$30,613,000 as of June 30, 2023, down from HK$31,457,000 as of December 31, 2022[182] Expenses and Costs - Employee benefit expenses for the six months ended June 30, 2023, were HK$23,753,000, compared to HK$25,574,000 in 2022, showing a decrease of 7.1%[49] - Selling and distribution expenses increased by 87.6% to approximately HK$1,743,000, representing 5.5% of revenue, up from 4.0% in 2022[164][167] - Administrative expenses decreased by approximately 12.4% to HK$33,144,000, down from HK$37,838,000 in 2022[165][168] - Finance costs increased by 782.7% to approximately HK$3,257,000, primarily due to interest expenses from convertible bonds[171][174] Share Capital and Options - The company’s share capital increased to HK$20,248,000 as of June 30, 2023, from HK$19,836,000 at the end of 2022, marking an increase of approximately 2.1%[9] - The total number of issued and fully paid ordinary shares increased to 2,024,774,324 as of June 30, 2023, from 1,983,636,359 as of December 31, 2022[114] - The company granted 168,850,000 share options on January 17, 2023, with an exercise price of HK$0.23 per share, and an estimated fair value of HK$20,568,000[120] - The total number of options outstanding at the beginning of the period was 16,900,000, with no options granted during the period[126] - The company continues to manage its share option scheme actively, reflecting its commitment to employee incentives and retention[126] Taxation and Compliance - The Group's estimated assessable profits in Hong Kong are subject to a profits tax rate of 16.5%, with the first HK$2,000,000 taxed at 8.25%[54][57] - The corporate income tax rate for the Group's PRC subsidiaries is 25%, unchanged from 2022[55][58] - The applicable withholding income tax rate for dividends distributed from the Group's PRC profits is 5%[56][59] Business Operations and Strategy - The company has not reported any significant changes in its business operations during the period[13] - The company plans to continue its market expansion and product development strategies in the upcoming periods[120] - The Group maintained a prudent financial management approach, ensuring a healthy liquidity position throughout the review period[190]

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 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。 Virtual Mind Holding Company Limited 天 機 控 股 有 限 公 司 （於開曼群島註冊成立的有限公司） （股份代號：1520） 截至二零二三年六月三十日止六個月的中期業績公告 概要 截至二零二三年六月三十日止六個月： • 於二零二三年上半年，本集團的收入隨經濟復甦而有所回升。本集團於報告 期的收入增加約37.5%至約31,932,000港元（二零二二年：23,224,000港元）； • 截至二零二三年六月三十日止六個月的毛利約為6,199,000港元（二零二二 ...

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，並明確表示不會就本公告全部或任何部分內容而產 生或因依賴該等內容而引致的任何損失承擔任何責任。 Virtual Mind Holding Company Limited 1520 有關 截至二零二二年十二月三十一日止年度之年報 之補充公告 茲提述天機控股有限公司（「本公司」）於二零二三年四月二十八日刊發的截至二零二二年 十二月三十一日止年度的年報（「年報」）。本公告是年報的補充，應與年報一併閱讀。本 公司董事謹此根據香港聯合交易所有限公司證券上市規則第17.09(3)條的規定，就年報 「董事報告書」一節提供以下有關本公司購股權計劃的補充資料。 於年報日期（即二零二三年三月三十日），根據本公司購股權計劃可供發行的本公司股份 總數為29,176,737股，佔本公司已發行股份總數約1.46%。 承董事會命 ...

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，並明確表示不會就本公告全部或任何部分內容而產 生或因依賴該等內容而引致的任何損失承擔任何責任。 Virtual Mind Holding Company Limited 1520 有關 截至二零二二年十二月三十一日止年度之年報 之補充公告 茲提述由天機控股有限公司（「本公司」）於二零二三年四月二十八日刊發本公司截至二零 二二年十二月三十一日止年度的年報。本公司董事謹此就貸款融資業務的披露事項提供 以下補充資料。 於二零二二年十二月三十一日，本集團的應收貸款及利息結餘（扣除虧損撥備）約為 98,163,000港元（二零二一年：114,667,000港元），其中，應收本集團五大借款人款項合共 約44,586,000港元（二零二一年：37,425,000港元），佔本集團應收貸款及利息總額的45.4% （二零二一年：32.6%）。所有應收貸款的年利率介乎2.3%至24%（二零二一年：2.3%至 30%）。於二零二二年十二月三十一日，應收貸款的固定期限為3個月至60個月（二零二一 ...

Financial Performance - Revenue for 2022 was HK$89,620,000, a decrease of 36% from HK$139,818,000 in 2021[12] - Gross profit for 2022 was HK$14,060,000, down from HK$38,699,000 in 2021, representing a decline of 64%[12] - Loss before income tax increased to HK$58,403,000 in 2022 from HK$46,020,000 in 2021[12] - The Group's revenue decreased by 35.9% to approximately HK$89,620,000 in 2022, down from HK$139,818,000 in 2021[108] - Revenue from the apparel operation decreased by 42.5% to approximately HK$74,337,000 for the year ended 31 December 2022, accounting for 82.9% of the Group's total revenue[111] - The money lending operation's revenue increased by approximately 29.0% to HK$13,631,000 in 2022, up from HK$10,564,000 in 2021, representing 15.2% of the Group's total revenue[116] - Loss attributable to owners of the Company increased by 42.4% to approximately HK$65,895,000, driven by decreased revenue, impairment losses on money lending operations, and increased administrative expenses[168] Assets and Liabilities - Total assets as of December 31, 2022, were HK$288,373,000, an increase from HK$234,832,000 in 2021[14] - Total liabilities rose to HK$79,073,000 in 2022, compared to HK$38,575,000 in 2021[14] - Shareholders' equity increased to HK$208,432,000 in 2022 from HK$196,257,000 in 2021[14] - Loans and interest receivables (net of allowances) decreased by approximately 14.4%, from HK$114,667,000 as of December 31, 2021, to HK$98,163,000 as of December 31, 2022[117][120] - Trade receivables increased by 42.1% to approximately HK$39,065,000, with trade receivables turnover days rising from 72 to 159 days due to longer credit periods requested by customers[176] - Inventory increased by 9.1% to approximately HK$6,564,000, with inventory turnover days increasing from 22 to 32 days[175] Financial Ratios - The current ratio for 2022 was 4.42, slightly down from 4.87 in 2021[14] - The gearing ratio increased to approximately 15.0% as of December 31, 2022, from 4.1% in 2021[191] - The gross profit margin decreased from approximately 27.7% in 2021 to 15.7% in 2022[125][130] Acquisitions and Business Development - The company completed the acquisition of Dreamtoys Group, which focuses on trendy cultural products and has partnerships with a major gaming provider[20] - The Group completed the acquisition of DREAMTOYS INC. to enhance its product offerings in trendy cultural products[24] - The acquisition of Dreamtoys Inc. was completed on July 15, 2022, with a total consideration including HK$4,400,000 promissory note and 120,000,000 consideration shares[149] Management and Governance - Mr. Cheung has over 20 years of experience in banking and finance, managing a portfolio with assets over USD 300 million in the Greater China region[71] - Mr. Chan has extensive experience in international trading, sales, marketing, and business development in various industries since 1999[73] - Mr. Gong has over 13 years of experience at Tencent, where he held senior positions and received multiple awards for his contributions[78] - Mr. Hon has over 14 years of experience in corporate finance, mergers and acquisitions, and financial management in listed companies and financial institutions[87] - The company has a strong board with members holding various key positions in finance and law, enhancing corporate governance and strategic planning[79][81][85] - The company is committed to maintaining high standards of corporate governance and compliance, as evidenced by its board structure and committee memberships[81][87] Future Outlook - The Group expects economic activities to gradually return to normal in 2023, driven by domestic demand in Mainland China and Hong Kong[38] - The company anticipates a rebound in business in 2023, driven by the economic recovery in mainland China and Hong Kong[50] - The company plans to expand its apparel portfolio, focusing on sportswear and children's clothing, leveraging trend-related intellectual property[50] - The easing of regulatory pressure in the gaming sector presents new opportunities for the Group's gaming and animated character-related products[48] - The company aims to explore more business opportunities with established gaming platforms, capitalizing on the improved regulatory environment[51] Expenses and Financial Management - Administrative expenses increased by 49.4% to approximately HK$76,290,000 in 2022, compared to HK$51,070,000 in 2021, due to layoff expenses and increased share-based compensation[160] - Finance costs surged by 990.4% to approximately HK$3,991,000 in 2022, up from HK$366,000 in 2021, mainly due to interest expenses from convertible bonds[161] - Selling and distribution expenses decreased by 89.2% to approximately HK$1,865,000 in 2022, down from HK$17,197,000 in 2021, primarily due to a shift in target markets[159] Credit and Risk Management - The expected credit loss allowance on loans and interest receivables increased by 17.5% to approximately HK$21,196,000 for the year ended December 31, 2022[117][120] - Ongoing credit assessments and evaluations of customers' financial status are performed to reduce exposure to credit risk[200] - The Board closely monitors the Group's liquidity position to ensure it meets funding requirements[200]

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 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。 Virtual Mind Holding Company Limited 天 機 控 股 有 限 公 司 （於開曼群島註冊成立的有限公司） （股份代號：1520） 截至二零二二年十二月三十一日止年度的全年業績公告 財務概要 – 本集團截至二零二二年十二月三十一日止年度的收入約為89,620,000港元（二 零二一年：139,818,000港元），較去年減少約35.9%。 – 截至二零二二年十二月三十一日止年度，本公司擁有人應佔虧損約為 65,895,000港元（二零二一年：46,271,000港元），增加約42.4%。 ...

Revenue and Profitability - Revenue for the six months ended June 30, 2022, decreased by approximately 27.6% to approximately HK$23,224,000 compared to HK$32,081,000 in 2021[3]. - Gross profit increased by 155.8% to approximately HK$6,199,000, with the money lending operation earning gross profit of approximately HK$8,062,000, up from HK$5,451,000 in 2021[3]. - Loss attributable to owners of the Company for the period was approximately HK$40,992,000, an increase of approximately 99.7% from HK$20,522,000 in 2021[3]. - The apparel operation recorded a gross loss of approximately HK$1,863,000, improved from a loss of HK$3,028,000 in 2021[3]. - For the six months ended June 30, 2022, total revenue was HK$23,224,000, with HK$15,162,000 from apparel design, manufacturing, and trading, and HK$8,062,000 from money lending services[41]. - The segment loss before tax for the apparel segment was HK$10,250,000, while the money lending segment reported a loss of HK$7,395,000, resulting in a total loss before tax of HK$40,967,000[41]. - Revenue from the apparel operation decreased by approximately 43.1% to approximately HK$15,162,000 compared to HK$26,630,000 in 2021, significantly affected by reduced consumer activity[154]. - Revenue from the money lending operation increased by approximately 47.9% to approximately HK$8,062,000 compared to HK$5,451,000 in 2021[159]. Expenses and Losses - Administrative expenses increased significantly to HK$37,838,000 from HK$20,582,000 in 2021[7]. - Provision for expected credit loss on loans and interest receivables rose to HK$9,382,000 from HK$1,106,000 in 2021[7]. - Total comprehensive loss for the period was approximately HK$41,497,000, compared to HK$20,352,000 in 2021[10]. - Basic and diluted loss per share attributable to owners of the Company was HK(2.30) cents, compared to HK(1.21) cents in 2021[10]. - Selling and distribution expenses decreased by approximately 79.4% to HK$929,000 from HK$4,508,000 in 2021, mainly due to reduced transportation costs[171]. - Loss attributable to owners of the Company was approximately HK$40,992,000, an increase of approximately 99.7% from HK$20,522,000 in 2021, driven by decreased revenue from the apparel operation and increased provisions[175]. Cash Flow and Financial Position - For the six months ended June 30, 2022, the net cash used in operating activities was HK$26,346,000, a decrease from HK$54,961,000 in the same period of 2021[18]. - The net cash used in investing activities for the same period was HK$3,708,000, compared to HK$13,457,000 in 2021[18]. - The net cash generated from financing activities was HK$32,784,000, significantly higher than HK$5,054,000 in the previous year[18]. - Cash and cash equivalents at the end of the period increased to HK$17,879,000 from HK$15,087,000 in 2021[18]. - The company's cash and bank balances at the end of the period were HK$15,348,000, down from HK$78,547,000 at the beginning of the period[18]. - The current ratio improved to approximately 5.83 as of June 30, 2022, compared to 4.87 as of December 31, 2021[185]. - The total borrowings and lease liabilities amounted to approximately HKD 19,659,000 as of June 30, 2022, compared to HKD 7,954,000 as of December 31, 2021[188]. - The current margin loan payable decreased to HK$1,479,000 from HK$4,057,000 as of December 31, 2021, representing a reduction of approximately 63.6%[124]. Assets and Liabilities - Net assets decreased to HK$184,846,000 as of June 30, 2022, from HK$196,257,000 at the end of 2021[14]. - As of June 30, 2022, total assets amounted to HK$231,379,000, with segment assets of HK$46,567,000 for apparel and HK$176,028,000 for money lending services[44]. - The company experienced a significant increase in segment liabilities, with total liabilities reaching HK$46,533,000 as of June 30, 2022[44]. - Trade receivables as of 30 June 2022 amounted to HK$20,147,000, with an impairment loss of HK$435,000, resulting in a net trade receivable of HK$19,712,000[100][101]. - The total trade payables as of 30 June 2022 were HK$17,422,000, with significant amounts due within 0 to 30 days (HK$6,772,000) and 31 to 60 days (HK$2,807,000)[121]. - The Group's loans receivables as of 30 June 2022 were HK$151,953,000, with an impairment loss of HK$45,327,000, resulting in a net current loans receivable of HK$115,583,000[110][111]. Shareholder Information - The Board of Directors did not recommend the payment of any interim dividend for the reporting period[3]. - No dividends were paid or proposed during the six months ended June 30, 2022, consistent with the previous year[82]. - The total number of issued and fully paid ordinary shares increased to 1,790,267,378 as of June 30, 2022, up from 1,690,000,000 as of December 31, 2021[135]. - A total of 87,100,000 share options were granted at an exercise price of HK$0.278 per share, with an estimated fair value of approximately HK$8,638,000[140]. - Directors' emoluments increased significantly to HK$6,170,000 in 2022 from HK$2,245,000 in 2021, marking an increase of approximately 174.5%[139]. Compliance and Regulations - The financial statements are prepared in accordance with Hong Kong Accounting Standards 34, ensuring compliance with local regulations[26]. - The company has not indicated any major impact from the adoption of new and revised accounting standards on its interim financial statements[33]. - The Group did not incur any taxation under the British Virgin Islands and the Cayman Islands jurisdictions during the reporting period[77]. - The Hong Kong profits tax is calculated at a rate of 16.5%, with the first HK$2,000,000 of assessable profit taxed at 8.25%[79]. Market and Operational Insights - The company has not reported any significant changes in its business operations during the period[22]. - The company identified design, manufacturing, and trading of apparels and provision of money lending services as its reportable operating segments[36]. - The geographical location of external customers is based on their domicile, with a notable revenue contribution from Mainland China[60]. - Major customers contributing to over 10% of the group's revenue included Customer A with HK$5,666,000, Customer B with HK$3,219,000, and Customer C with HK$2,587,000[63].