全球首款ESG碳信用灯发布 全球碳市场发展正如火如荼，随着可持续发展理念继续深入，全球碳排市场发展空间广阔。近期，港股上市公司知行集团(01539)发布了全球首款获得碳信 用资格认证的ESG灯，未来，该产品的推广和应用将持续助力全球可持续发展，并为知行集团带来巨大发展空间。 知行集团也是全球灯具行业首家采用碳排放权管理的公司，通过超高能效灯具的使用，公司助力大规模节能减排的实现，并通过交易碳排放权获得相应收 益。首款ESG碳信用灯的发布，是知行集团在可持续发展方面的一个重要里程碑。 拟多领域推广助力可持续发展 在全球范围内，可持续发展理念正深入人心。为实现可持续发展目标，各国普遍加大了对各类节能减排技术和产品的应用推广。比如在中国，风电、光伏等 清洁能源正保持高速发展，今年一季度，中国风电光伏发电装机已首次超过火电装机。 近日，在马来西亚博特拉大学（UPM）举办的"2025碳信用与ESG生态系统会议"上，港股上市公司知行集团旗下马来西亚子公司Synergy ESCO发布了全球 首款获得碳信用资格认证的ESG灯。 L a 4 P = 从外观来看，全球首款ESG碳信用灯与普通灯具并没有太大差别。但实际上，这款运用 ...

Financial Performance - The total revenue for the six months ended September 30, 2024, was approximately HKD 76.1 million, an increase of about 89.3% compared to approximately HKD 40.2 million for the same period in 2023[20]. - Gross profit increased by 44.8% to approximately HKD 38.8 million for the six months ended September 30, 2024, compared to HKD 26.8 million for the same period in 2023[14]. - Profit for the period rose from approximately HKD 17.3 million for the six months ended September 30, 2023, to approximately HKD 25.0 million for the same period in 2024[14]. - Adjusted profit excluding significant non-recurring items increased from approximately HKD 21.5 million to approximately HKD 24.5 million for the same periods[14]. - Basic and diluted earnings per share for the six months ended September 30, 2024, were both approximately HKD 0.59, compared to HKD 0.62 and HKD 0.60 for the same period in 2023[14]. - Other income net amounted to approximately HKD 19.3 million for the six months ended September 30, 2024, compared to about HKD 14.1 million for the same period in 2023, indicating an increase of approximately 36.4%[26]. - The EBITDA increased from approximately HKD 22.8 million for the six months ended September 30, 2023, to about HKD 32.6 million for the six months ended September 30, 2024, representing a growth of approximately 42.0%[33]. - The company reported a total comprehensive income of HKD 27,735,000 for the period, compared to HKD 16,724,000 in the previous year, reflecting a growth of approximately 65.8%[144]. Revenue Sources - Revenue from energy-saving product trading was HKD 54.3 million for the six months ended September 30, 2024, compared to HKD 16.9 million for the same period in 2023[18]. - The revenue from the Malaysia project increased from approximately HKD 13.5 million for the six months ended September 30, 2023, to about HKD 20.4 million for the six months ended September 30, 2024, reflecting a growth of approximately 51.9%[21]. - Revenue from energy product trading in Japan significantly increased to HKD 26,209,000 for the six months ended September 30, 2024, compared to HKD 8,726,000 in the same period of 2023, representing a growth of 200.5%[167]. - The company’s rental service revenue was HKD 21,784,000 for the six months ended September 30, 2024, up from HKD 15,186,000 in the same period of 2023, indicating a growth of 43.5%[170]. Expenses and Costs - Administrative expenses increased to approximately HKD 24.2 million for the six months ended September 30, 2024, from about HKD 17.3 million for the same period in 2023, reflecting an increase of approximately 40.0%[29]. - Sales and distribution expenses rose to approximately HKD 3.3 million for the six months ended September 30, 2024, compared to about HKD 2.5 million for the same period in 2023, marking an increase of approximately 32.0%[27]. - The financing costs rose from approximately HKD 1.8 million for the six months ended September 30, 2023, to about HKD 4.2 million for the six months ended September 30, 2024, an increase of approximately 133.3%[32]. - The company recognized a cost of goods sold of HKD 34,695,000 for the six months ended September 30, 2024, significantly higher than HKD 10,701,000 for the same period in 2023, indicating a substantial increase in inventory costs[174]. Assets and Liabilities - Total assets as of September 30, 2024, were HKD 521.4 million, up from HKD 468.4 million as of March 31, 2024[11]. - Total liabilities increased slightly to HKD 155.3 million as of September 30, 2024, compared to HKD 154.3 million as of March 31, 2024[11]. - Current assets as of September 30, 2024, reached approximately HKD 313.2 million, a 10.0% increase from approximately HKD 284.6 million as of March 31, 2024[40]. - Current liabilities as of September 30, 2024, included borrowings of approximately HKD 25.5 million, up from approximately HKD 17.4 million as of March 31, 2024[41]. - The net asset value as of September 30, 2024, was HKD 366,040,000, up from HKD 314,110,000, indicating an increase of approximately 16.6%[143]. Shareholder Information - As of September 30, 2024, the total issued shares of the company amounted to 3,444,111,548 shares[96]. - Huang Wenhui holds a controlling interest in the company with 1,832,805,360 shares, representing approximately 53.216% of the issued share capital[91]. - The company has a significant shareholder, Fu Jia Development Limited, owning 1,820,785,360 shares, which is about 52.867% of the issued share capital[101]. - Asia JIT Capital Investment L.L.C. holds 354,545,454 shares, accounting for approximately 10.294% of the issued share capital[101]. Strategic Initiatives - A strategic partnership has been established with Primech Holdings Limited and its subsidiary Primech AI to enhance service offerings in Singapore[82]. - The company is preparing for a potential secondary listing on the Malaysian stock exchange to enhance its market presence and attract local investors[77]. - The company has initiated a collaboration in the Middle East to provide energy management solutions, starting with around 700 buildings in Abu Dhabi[82]. - The "Light in the Dark" project in Malaysia aims to install 6 million LED lights across approximately 8,000 apartments, with a target of 1 million installations by March 2025[81]. Debt and Financing - The company has issued convertible bonds totaling $15,000,000, with $10,000,000 completed as of September 29, 2023, raising approximately HKD 78,000,000[68]. - The funds from the convertible bonds are allocated for energy-saving capital expenditures (HKD 59.6 million) and general working capital (HKD 14.9 million), totaling HKD 74.5 million, all of which have been utilized[69]. - The company plans to settle 5% of the outstanding principal amount of the debt restructuring plan on the effective date, with subsequent payments scheduled for July 3, 2024, and July 3, 2025[194]. - The company issued approximately 730,061,000 shares to settle claims under the debt restructuring plan, with a total claim amount of approximately HKD 104,398,000 as of March 31, 2024[195]. Compliance and Governance - The company has maintained compliance with corporate governance codes, with a commitment to high standards of governance[124]. - The audit committee, consisting of three independent non-executive directors, was established to ensure financial reporting integrity[129]. - The company has adopted a securities trading code that aligns with the standards set out in the listing rules, ensuring compliance by all directors and relevant employees[128].

Financial Performance - Revenue for the six months ended September 30, 2024, increased by 89.3% to approximately HKD 76.1 million from HKD 40.2 million for the same period in 2023[5] - Gross profit rose by 44.8% to approximately HKD 38.8 million for the six months ended September 30, 2024, compared to HKD 26.8 million in the prior year[5] - Profit for the period increased to approximately HKD 25.0 million for the six months ended September 30, 2024, up from HKD 17.3 million in the same period of 2023[5] - Adjusted profit, excluding significant non-recurring items, rose to approximately HKD 24.5 million for the six months ended September 30, 2024, from HKD 21.5 million in the prior year[5] - The company's profit attributable to owners for the six months ended September 30, 2024, was HKD 20,293,000, compared to HKD 17,172,000 for the same period in 2023, representing an increase of approximately 18.4%[43] - The group's EBITDA increased from approximately HKD 22.8 million for the six months ended September 30, 2023, to approximately HKD 32.6 million for the same period in 2024, while EBIT rose from approximately HKD 21.4 million to approximately HKD 31.3 million[87] Earnings Per Share - Basic and diluted earnings per share for the six months ended September 30, 2024, were both approximately HKD 0.59, compared to HKD 0.62 and HKD 0.60 for the same period in 2023[7] - Basic earnings per share for the six months ended September 30, 2024, was HKD 0.59, a slight decrease from HKD 0.62 in the same period of 2023[45] Assets and Liabilities - Total assets as of September 30, 2024, amounted to HKD 521.4 million, an increase from HKD 468.4 million as of March 31, 2024[4] - Total liabilities increased slightly to HKD 155.3 million as of September 30, 2024, from HKD 154.3 million as of March 31, 2024[4] - Net assets increased to HKD 366.0 million as of September 30, 2024, compared to HKD 314.1 million as of March 31, 2024[4] - The total liabilities increased to HKD 140,734,000 as of September 30, 2024, compared to HKD 111,984,000 in 2023, representing a rise of 25.7%[16] - Current assets as of September 30, 2024, reached approximately HKD 313.2 million, a 10% increase from approximately HKD 284.6 million as of March 31, 2024[91] - Current liabilities increased to approximately HKD 25.5 million in borrowings as of September 30, 2024, compared to approximately HKD 17.4 million as of March 31, 2024[92] - The group's total equity increased to approximately HKD 366.4 million as of September 30, 2024, up about 16.7% from approximately HKD 314.1 million as of March 31, 2024[95] Revenue Breakdown - Revenue from energy product trading was HKD 54,272,000 for the six months ended September 30, 2024, compared to HKD 16,909,000 in 2023, indicating a growth of 220.5%[34] - Rental service revenue reached HKD 21,784,000 for the six months ended September 30, 2024, up from HKD 15,186,000 in 2023, reflecting a growth of 43.3%[34] - Revenue from energy-saving systems and product leasing services was HKD 20.4 million for the six months ended September 30, 2024, up from HKD 13.5 million for the same period in 2023[72] Expenses - Sales and distribution expenses increased to approximately HKD 3.3 million for the six months ended September 30, 2024, from approximately HKD 2.5 million in the same period of 2023, driven by higher employee benefits and sales commissions[80] - Administrative expenses rose to approximately HKD 24.2 million for the six months ended September 30, 2024, compared to approximately HKD 17.3 million for the same period in 2023, largely due to increased employee benefits and professional fees[81] - Financing costs increased significantly from approximately HKD 1.8 million for the six months ended September 30, 2023, to approximately HKD 4.2 million for the same period in 2024, mainly due to additional interest payable to plan creditors[84] Cash Flow and Financing - Cash and cash equivalents decreased to HKD 4.8 million as of September 30, 2024, from HKD 31.9 million as of March 31, 2024[13] - The company's total borrowings classified as current liabilities amounted to HKD 25,493,000 as of September 30, 2024, compared to HKD 17,417,000 as of March 31, 2024, representing an increase of approximately 46.3%[59] - The total interest expense on financial liabilities at amortized cost increased significantly to HKD 4,191,000 from HKD 1,566,000 year-on-year, marking a rise of approximately 167.5%[1] Strategic Initiatives - The group plans to install 1 million LED lights in Selangor, Malaysia, by March 2025 as part of its energy management project, which aims to enhance energy efficiency in public areas[111] - The group has established a strategic partnership with Primech Holdings Limited in Singapore to explore and implement advanced energy solutions, focusing on improving energy efficiency in facility management[112] - A memorandum of understanding was signed with Lead International Investments L.L.C. to provide energy management solutions starting with approximately 700 commercial, residential, and enterprise buildings in Abu Dhabi, expanding to the UAE and Middle East market[115] - The company plans to procure and supply its own brand of solar equipment to meet the UAE's potential demand of 100 GW for solar projects by 2030, estimated at a total value of $15 billion[115] Corporate Governance - The board is committed to maintaining high standards of corporate governance, believing it is essential for protecting shareholder interests and enhancing corporate value[120] - The audit committee, consisting of three independent non-executive directors, has reviewed the interim financial information for the six months ending September 30, 2024, ensuring compliance with applicable accounting standards[125] Other Information - The company did not declare or pay any dividends for the six months ended September 30, 2024, consistent with the same period in 2023[46] - There are no significant conflicts of interest reported among directors or major shareholders as of September 30, 2024[119] - The company has not engaged in buying, selling, or redeeming its listed securities within the six months ending September 30, 2024[118]

Financial Performance - The group's total revenue for the year ended March 31, 2024, was approximately HKD 92.7 million, an increase of about 99.0% compared to approximately HKD 46.6 million for the year ended March 31, 2023[27]. - The group's profit attributable to owners for the year was HKD 8,023 thousand, a significant improvement from a loss of HKD 25,084 thousand in the previous year[2]. - The basic and diluted earnings per share for the year were HKD 0.3, compared to a loss of HKD 1.1 per share in the previous year[2]. - The group's EBITDA improved from a loss of approximately HKD 8.6 million for the year ending March 31, 2023, to a profit of about HKD 22.0 million for the year ending March 31, 2024[48]. - The group’s net profit for the year ending March 31, 2024, was HKD 11.2 million, compared to a loss of HKD 24.0 million for the previous year[49]. - Adjusted profit for the year improved by 155.7% from a loss of approximately HKD 63.7 million to a profit of approximately HKD 35.5 million[184]. - The adjusted basic earnings per share improved by 139.1% from a loss of approximately 2.7 HK cents to a profit of approximately 1.1 HK cents[184]. Revenue Breakdown - The revenue from energy-saving product trading was HKD 40,278 thousand, up from HKD 18,538 thousand in the previous year[12]. - The consulting service revenue increased to HKD 12,931 thousand from HKD 4,863 thousand in the previous year[12]. - The revenue from renewable energy services was HKD 88 thousand, a decrease from HKD 2,696 thousand in the previous year[12]. - The unaudited financial data for the year ending March 31, 2024, shows a total revenue from external customers of HKD 39,322,000, compared to HKD 40,278,000 for the previous year[168]. Cost and Expenses - The group's financing costs decreased to HKD 3,276 thousand from HKD 23,260 thousand in the previous year[12]. - Other expenses reduced from approximately HKD 50.7 million for the year ending March 31, 2023, to about HKD 9.7 million for the year ending March 31, 2024[34]. - The cost of inventory sold for the year 2024 is reported at HKD 28,900,000, significantly up from HKD 14,958,000 in 2023, indicating a year-over-year increase of approximately 92%[199]. - Employee benefits expenses, including director remuneration, rose to HKD 27,644,000 in 2024 from HKD 21,344,000 in 2023, reflecting an increase of about 29.6%[199]. Financial Position - The total liabilities classified as current borrowings increased to HKD 17,417 thousand from HKD 9,000 thousand in the previous year[21]. - The current ratio improved from approximately 1.0 times as of March 31, 2023, to about 2.9 times as of March 31, 2024[51]. - The total amount payable to plan creditors was HKD 174.1 million, with HKD 104.4 million settled through the issuance of company shares, reducing overall debt[53]. - The total equity of the group as of March 31, 2024, was approximately HKD 314.1 million, an increase of about 147.9% compared to approximately HKD 126.7 million as of March 31, 2023[71]. - The capital debt ratio as of March 31, 2024, was 39.9%, a significant decrease from 144.6% as of March 31, 2023[80]. - Total assets increased to HKD 474.5 million from HKD 373.6 million year-on-year[183]. - Total liabilities decreased significantly from HKD 246.9 million to HKD 160.5 million[183]. - The company's equity attributable to owners increased to HKD 321,864,000 in 2024 from HKD 137,718,000 in 2023[166]. Credit and Receivables - Trade receivables aged over 365 days increased to HKD 138,147 thousand from HKD 115,823 thousand in the previous year[20]. - The expected credit loss rates for trade receivables as of March 31, 2024, are 1.20% for non-overdue, 5.75% for 1-30 days overdue, and 23.95% for 181-365 days overdue, reflecting a decrease in historical default rates[43][45]. - The expected credit loss rate for trade receivables within one year decreased from 5.53% as of March 31, 2023, to 1.49% as of March 31, 2024[61]. - The expected credit loss for trade receivables and finance lease receivables was assessed as fair and reasonable, reflecting macroeconomic factors and historical credit losses[62]. Strategic Initiatives - The company is expanding energy management contract solutions in the Middle East, starting from approximately 700 commercial, residential, and enterprise buildings in Abu Dhabi[95]. - A memorandum of understanding was signed with Nestlé and GoBiz to establish a VEGGiTY verification concept model in Malaysia, aiming for stable chili supply by December 2024[96]. - A strategic partnership was formed with Tongwei Solar to provide branded solar equipment products for the solar power market in the Middle East, Central Asia, Southeast Asia, and East Asia, with a projected market size of at least 30 GW by 2030[96]. - The company plans to continue expanding its renewable energy projects in China, anticipating more opportunities due to the country's "dual carbon" goals[126]. Governance and Compliance - The audit committee has been established to ensure the integrity and accuracy of the group's financial information[109]. - The board proposed to terminate the existing share option scheme and adopt a new share option scheme for 2024 to continue providing incentives to eligible participants[154][155]. - The company has adopted a stock option plan to reward eligible participants and enhance shareholder value[90]. - The board does not recommend any dividend payment for the fiscal year ending March 31, 2024[92]. Other Information - The company has no significant contingent liabilities or guarantees as of March 31, 2024[72][73]. - The company has initiated operations in the Middle East, completing an energy-saving project in collaboration with the UAE's Leaf Tower to enhance its lighting and cooling systems[122]. - The foreign exchange loss for 2024 is reported at HKD 7,423,000, which is more than double the loss of HKD 3,325,000 in 2023, indicating a worsening in currency fluctuations[199]. - The company announced the appointment of Ms. Cai Xinxin as a non-executive director effective July 31, 2024[150].

2023/24 Interim Report 中期報告 Unity Group Holdings International Limited 知 行 集 團 控 股 國 際 有 限 公 司 (incorporated in the Cayman Islands with limited liability) ( 於開曼群島註冊成立的有限公司 ) Stock Code 股份代號 : 1539 � 本集團於過往年度啟動債務重組計劃。於截至二零二三年三月三十一日止年度，本集團已取得計劃的所有必要法定、監管及債權人批准。計 劃於二零二三年二月二十一日生效。本公司對該等債權人擁有的所有認可申索將於計劃生效日期對本公司全面解除。計劃期限為30個月。根 據計劃，有兩種結算方案可供計劃債權人選擇，以獲得結算優先權。 (3) 40%未償還本金總額於計劃生效日期第二個週年日前結算；及 目 錄 目錄 2 公司資料 4 財務摘要 6 管理層討論及分析 15 企業管治 22 未經審核簡明綜合全面收益表 有關第三級公平值計量的資料 26 未經審核簡明綜合權益變動表 27 未經審核簡明綜合現金流量表 29 未經審核簡明綜合財務報表附註 公 ...

Financial Performance - Basic earnings per share for the six months ended September 30, 2023, was HK$0.6, a significant improvement from a loss of HK$2.6 in the same period last year[12][15] - Total revenue increased approximately 617.9% to about HKD 40.2 million for the six months ended September 30, 2023, compared to HKD 5.6 million for the same period in 2022[23] - Gross profit rose from approximately HKD 2.4 million to about HKD 26.8 million, representing an increase of 102.1%[23] - The profit attributable to the company's owners was approximately HKD 17.7 million, a significant improvement from a loss of HKD 62.2 million for the same period last year[23] - EBITDA for the six months ended September 30, 2023, was HKD 23.3 million, compared to a loss of HKD 58.2 million in the previous year[23] - The financial performance improvement was primarily driven by increased revenue and gross profit, along with a reduction in impairment losses on financial assets[23] Revenue Breakdown - Revenue from external customers for energy-saving system leasing services reached HKD 15,186 thousand, a significant increase from HKD 3,310 thousand in the same period last year, representing a growth of 358%[45] - Revenue from energy-saving product trading was HKD 16,909 thousand, up from HKD 2,272 thousand, marking a growth of 642% year-over-year[48] - Other income and gains for the six months ended September 30, 2023, were approximately HKD 16.7 million, an increase of about 3,240% compared to HKD 0.5 million for the same period in 2022[90] Assets and Liabilities - Total assets increased to HKD 479.3 million as of September 30, 2023, from HKD 373.6 million as of March 31, 2023[20] - Total liabilities decreased to HKD 221.4 million as of September 30, 2023, from HKD 247.0 million as of March 31, 2023[20] - The net asset value increased to HKD 257.9 million as of September 30, 2023, compared to HKD 126.7 million as of March 31, 2023[20] - The group's current assets as of September 30, 2023, were approximately HKD 303.7 million, up approximately 50.6% from HKD 201.6 million as of March 31, 2023[132] Capital Structure - The company issued convertible bonds totaling $10,000,000 with an annual interest rate of 8.0%, maturing in 24 months, convertible at a price of HK$0.33 per share[1] - As of November 17, 2023, bondholders converted $7,500,000 of convertible bonds into 177,272,727 new shares[2] - The group plans to continue establishing new banking relationships and exploring various financing methods, including bonds and equity investments, to enhance its capital structure[130] - The group has no significant contingent liabilities or guarantees as of September 30, 2023[120][121] Operational Highlights - The company plans to expand its market presence and explore new strategies, including potential mergers and acquisitions[19] - The company plans to continue expanding its energy-saving systems and consulting services, which contributed significantly to revenue growth[36] - The company completed the installation of approximately 45,000 LED lights under the Malaysia project, generating revenue of about HKD 13.5 million for the six months ended September 30, 2023[87] - The company plans to install 6 million LED lights in Malaysia by 2025, with strong support from local customers and government[87] Tax and Expenses - The group’s income tax expense for the period was HKD 2,428 thousand, compared to a tax credit of HKD 8,831 thousand in the same period last year[71] - The company’s tax expense for the six months ended September 30, 2023, was approximately HKD 2.4 million, compared to a tax credit of about HKD 8.8 million for the year ended September 30, 2022[95] - Administrative expenses for the six months ended September 30, 2023, were approximately HKD 17.8 million, a decrease of about 3.8% from HKD 18.5 million for the same period in 2022[82] - Financing costs decreased by approximately 85.1%, from about HKD 12.1 million for the six months ended September 30, 2022, to about HKD 1.8 million for the same period in 2023[93] Employee and Governance - The group employed 67 full-time employees as of September 30, 2023, an increase from 57 employees as of March 31, 2023[123] - The Audit Committee has been established and consists of three independent non-executive directors, ensuring compliance with applicable accounting standards and regulations[162] - The unaudited condensed consolidated financial information for the six months ending September 30, 2023, has been reviewed by the Audit Committee[162] Strategic Initiatives - The "Light in the Dark" project in Malaysia aims to install approximately 6 million LED lights in around 8,000 apartments by 2025, receiving strong local government support[144] - The strategic partnership with Tongwei Solar in China aims to provide solar equipment for a projected market size of at least 30 GW by 2030 in the Middle East, Central Asia, Southeast Asia, and East Asia[147] - The company has initiated energy-saving projects in the UAE, starting with approximately 700 commercial, residential, and corporate buildings, with plans to expand across the UAE and Middle East[149] - The estimated total value of solar projects in the UAE is projected to be $15 billion, targeting a potential demand of 100 GW by 2030[149] - The company believes that entering the Middle East market will provide significant business growth potential in the future[157]

Financial Performance - The company's revenue for the year ended March 31, 2023, was approximately HKD 46.6 million, a decrease of 42.1% from HKD 80.4 million for the year ended March 31, 2022[13]. - Gross profit for the same period was approximately HKD 27.7 million, down 14.9% from HKD 32.6 million in the previous year[14]. - The loss attributable to the company's owners for the year ended March 31, 2023, was approximately HKD 25.1 million, compared to a loss of HKD 382.1 million for the year ended March 31, 2022[14]. - Adjusted loss attributable to the company's owners, excluding certain significant non-recurring or non-operating income and expenses, decreased by 13.6% to approximately HKD 26.8 million from HKD 31.0 million in the previous year[14]. - Basic and diluted loss per share for the year ended March 31, 2023, was approximately HKD 0.011, a significant improvement from HKD 0.228 for the year ended March 31, 2022[14]. - The company reported a net loss of HKD 24,014,000 for the year, significantly improved from a loss of HKD 386,905,000 in the previous year[29]. - For the fiscal year ending March 31, 2023, the company reported a loss before tax of HKD 34,655,000, compared to a loss of HKD 395,939,000 in the previous year, indicating a significant improvement[96]. Assets and Liabilities - The company's total assets as of March 31, 2023, were approximately HKD 373.6 million, down from HKD 417.8 million in the previous year[13]. - Total liabilities decreased to approximately HKD 247.0 million from HKD 272.2 million year-over-year[13]. - The company's net asset value as of March 31, 2023, was approximately HKD 126.7 million, compared to HKD 145.6 million in the previous year[13]. - The company's total assets as of March 31, 2023, amounted to HKD 371,638,000, compared to HKD 417,811,000 in the previous year, indicating a decrease of 11.0%[31]. - Current liabilities decreased to HKD 204,271,000 from HKD 208,961,000, a reduction of 2.0%[31]. - The company's equity attributable to owners was HKD 137,718,000, down from HKD 157,960,000, representing a decline of 12.8%[32]. - The total amount payable to plan creditors as of March 31, 2023, is HKD 174,107,000, with HKD 104,399,000 to be settled through share issuance[61]. Cash Flow and Financing - The company reported a net cash outflow from operating activities of approximately HKD 9.1 million for the year ended March 31, 2023[8]. - The group reported a loss of approximately HKD 24,014,000 for the year ended March 31, 2023, with net cash used in operating activities amounting to HKD 9,094,000[40]. - The group has initiated a debt restructuring plan aimed at alleviating cash flow pressure and improving financial conditions, which received all necessary approvals and became effective on February 21, 2023[41]. - The group plans to issue convertible bonds with a principal amount of USD 15,000,000[43]. - The group’s cash and cash equivalents as of March 31, 2023, were HKD 18,608,000, raising significant doubts about its ability to continue as a going concern[40]. - The group believes it will have sufficient financial resources to fund its operations and meet its financial obligations, thus justifying the use of the going concern basis in preparing its financial statements[64]. - The group recognized a gain of approximately HKD 51.6 million from the elimination of financial liabilities for the year ended March 31, 2023, compared to a loss of approximately HKD 303.5 million for the year ended March 31, 2022[131]. Revenue Streams - Revenue from external customers for the year ended March 31, 2023, totaled HKD 46,550,000, with reported segment losses amounting to HKD 33,079,000[51]. - Revenue from energy-saving product trading was HKD 18,538,000, down from HKD 64,646,000 in the previous year, reflecting a decrease of approximately 71.3%[97]. - The company generated rental service income of HKD 20,453,000, which is an increase from HKD 6,603,000 in the previous year, representing a growth of approximately 209.5%[97]. - The company completed the installation of approximately 52,000 LED lights under the "Light in the Dark" project in Malaysia, generating revenue of about HKD 14.4 million for the year[123]. Expenses and Cost Management - The sales and distribution costs increased by approximately 126.7%, rising from about HKD 2.7 million to approximately HKD 6.1 million, primarily due to increased advertising and promotional expenses[128]. - Administrative expenses rose by approximately 25.4%, from about HKD 29.0 million to approximately HKD 36.4 million, influenced by higher foreign exchange losses and share-based payment expenses[129]. - The group's other expenses decreased from approximately HKD 60.9 million for the year ended March 31, 2022, to approximately HKD 50.7 million for the year ended March 31, 2023[186]. Credit and Impairment - The expected credit loss provision for financial assets decreased from approximately HKD 51.1 million as of March 31, 2022, to approximately HKD 46.0 million as of March 31, 2023, due to improved recoverability and reduced overall default risk[135]. - The expected credit loss provision for trade receivables and finance lease receivables as of March 31, 2023, is approximately HKD 45.0 million, reflecting a lower expected loss rate compared to March 31, 2022[163]. - The expected loss rate for trade receivables overdue for 1 to 30 days improved from 7.28% in 2022 to 5.67% in 2023[162]. - The expected loss rate for trade receivables overdue for 31 to 90 days improved from 13.61% in 2022 to 10.79% in 2023[162]. - The expected loss rate for trade receivables overdue for 181 to 365 days improved from 40.35% in 2022 to 27.34% in 2023[162]. Strategic Initiatives - The company has rebranded its service offerings to include energy-saving system and product leasing services, indicating a strategic shift in its business model[69]. - The group has established a renewable energy business segment and is actively pursuing projects in this area since May 30, 2022[49]. - The group has entered into financing agreements with suppliers to support a new energy-saving system and product leasing service project in collaboration with the Malaysian state government[43]. Tax and Regulatory Matters - The group recognized a tax credit of approximately HKD 10.6 million for the year ended March 31, 2023, compared to HKD 9.0 million for the year ended March 31, 2022[193]. - The company plans to adopt new and revised Hong Kong Financial Reporting Standards effective from April 1, 2022, which may impact future financial statements[21]. - The company has not early adopted certain new or revised financial reporting standards that are expected to be effective after January 1, 2024[24].

審核委員會已成立，其書面職權範圍符合上市規則第3.21條至第3.23條及企業管治 守則的守則條文第D.3.3條。於本公告日期，審核委員會由三名獨立非執行董事組 成，即鍾琯因先生（審核委員會主席）、張翼雄先生及黃子鑍博士，其中鍾先生具備 適當專業資格、會計及相關財務管理知識。審核委員會的主要職責為協助董事會就 本集團財務資料的完整性、準確性及公平性作出獨立檢討，以及就本集團營運、外 部審核以及風險管理及內部監控系統的效率及有效性作出檢討。 39 股東週年大會 本公司股東週年大會（「股東週年大會」）擬於二零二三年九月二十八日（星期四）舉 行。一份載有（其中包括）有關股東週年大會之進一步資料之通函將於適當時候發佈 及寄發予本公司股東。 暫停辦理股份過戶登記手續 為釐定出席股東週年大會及於會上投票的權利，本公司將於（只要股東週年大會仍 於二零二三年九月二十八日（星期四）舉行）二零二三年九月二十一日（星期四）至二 零二三年九月二十八日（星期四）（包括首尾兩日）暫停辦理股份過戶登記手續，有關 期間將不辦理本公司股份過戶登記手續。為符合資格出席股東週年大會並於會上投 票，所有填妥及簽署的過戶表格連同相關股票必須於二零二三年 ...

知 行 集 團 UNITY GROUP Unity Group Holdings International Limited 知 行 集 團 控 股 國 際 有 限 公 司 (incorporated in the Cayman Islands with limited liability) ( 於開曼群島註冊成立的有限公司 ) Stock Code 股份代號 : 1539 LED 2022/23 Interim Report 中期報告 目錄 目錄 2 公司資料 4 財務摘要 6 管理層討論及分析 13 企業管治 20 未經審核簡明綜合全面收益表 22 未經審核簡明綜合財務狀況表 24 未經審核簡明綜合權益變動表 25 未經審核簡明綜合現金流量表 27 未經審核簡明綜合財務報表附註 公司 資料 （於二零二二年十二月十九日） 2 知行集團控股國際有限公司 | 二零二二╱二零二三中期報告 公司 資料 （於二零二二年十二月十九日） | --- | --- | |-------------------------------|----------------------------------------| | | ...

Synergy Group 20 Low carbon economy: our new economy 2021/22 Annual Report 年 報 Synergy Group Holdings International Limited 滙 能 集 團 控 股 國 際 有 限 公 司 (incorporated in the Cayman Islands with limited liability) ( 於開曼群島註冊成立的有限公司 ) Stock Code 股份代號 : 1539 10 目錄 目錄 18 董事會報告 32 企業管治報告 52 公司資料 54 董事及高級管理層履歷詳情 57 獨立核數師報告 60 綜合全面收益表 61 綜合財務狀況表 63 綜合權益變動表 2 財務摘要 4 主席報告 5 管理層討論及分析 64 綜合現金流量表 66 綜合財務報表附註 財務 摘要 財務 摘要 | --- | --- | --- | --- | --- | --- | |------------------------------------------------------------------- ...