香港交易及結算所有限公司及香港聯合交易所有限公司對本公告的內容概不負責，對其準確性或完 整性亦不發表任何聲明，並明確表示，概不對因本公告全部或任何部份內容而產生或因倚賴該等內 容而引致的任何損失承擔任何責任。 Unity Group Holdings International Limited 知行集團控股國際有限公司 （股份代號：1539） （於開曼群島註冊成立的有限公司） 有關收購附屬公司的須予披露及關連交易 收購事項 董事會欣然宣佈，於二零二五年一月十五日，滙能環球（為一間本公司的全資附屬 公司）與賣方訂立買賣協議，據此滙能環球已有條件同意購買及賣方已有條件同 意出售銷售股份（約佔目標公司已發行股本的25.00%），代價為200.00百萬港元。 完成將於所有先決條件達成或獲有效豁免後第二個營業日（或滙能環球與賣方可 能書面協定之任何其他日期）落實。 於本公告日期，本公司透過滙能環球間接擁有目標公司已發行股本的約63.04%。 於收購事項完成後，本公司將透過滙能環球間接擁有目標公司已發行股本的約 88.04%。目標公司將繼續為本公司的非全資附屬公司，其財務業績將繼續併入本 公司的財務報表。 1 上市規則的 ...

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].

香港交易及結算所有限公司及香港聯合交易所有限公司對本公告的內容概不負責，對其準確性或 完整性亦不發表任何聲明，並明確表示，概不對因本公告全部或任何部份內容而產生或因倚賴該 等內容而引致的任何損失承擔任何責任。 Unity Group Holdings International Limited 知行集團控股國際有限公司 （於開曼群島註冊成立的有限公司） （股份代號：1539） 授出購股權 知行集團控股國際有限公司（「本公司」，連同其附屬公司統稱「本集團」）董事會 （「董事會」）謹此宣佈，於二零二四年十二月十日（「授予日期」），本公司根據其 於二零二四年十一月一日採納的購股權計劃（「購股權計劃」）, 授出可認購本公司股本 中合共166,724,000每股面值港幣0.01元的普通股份（「股份」，及每股「股份」）的購股 權（「購股權」，及每份「購股權」），包括(i)向一名非執行董事授出26,144,000份購股 權; (ii)向四名獨立非執行董事授出1,000,000份購股權;及(iii)向若干合資格參與者, 皆為本集 團僱員, 授出139,580,000份購股權（統稱「承授人」，及每名「承授人」），惟須待承授 人 ...

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]

香港交易及結算所有限公司及香港聯合交易所有限公司對本公告的內容概不負責，對其準確性或完 整性亦不發表任何聲明，並明確表示，概不對因本公告全部或任何部份內容而產生或因倚賴該等內 容而引致的任何損失承擔任何責任。 （股份代號：1539） （於開曼群島註冊成立的有限公司） 於馬來西亞證交所作潛在第二上市 本公告由知行集團控股國際有限公司（「本公司」，連同其附屬公司，統稱「本集團」） 根據香港聯合交易所有限公司（「聯交所」）證券上市規則（「上市規則」）第13.09條及證 券及期貨條例（香港法例第571章）第XIVA部項下之內幕消息條文（定義見上市規則） 之規定而作出。 開始籌備潛在上市 本公司董事（「董事」）會（「董事會」）謹此宣佈，本公司已與一名馬來西亞證券委員會 認可的首席顧問就（其中包括）以介紹方式申請本公司股本中每股面值0.10港元的股 份（「股份」）於馬來西亞證券交易所（「馬來西亞證交所」）作第二上市的可能性（「潛在 上市」）進行磋商。 於二零二四年十一月二十日，本公司已於馬來西亞委聘合資格且經驗豐富的專業人 士（「馬來西亞專業人士」），根據馬來西亞證券委員會及馬來西亞證交所規定之要求 開始籌備潛在上市申請 ...

香港交易及結算所有限公司及香港聯合交易所有限公司對本公告的內容概不負責，對其準確性或完 整性亦不發表任何聲明，並明確表示，概不對因本公告全部或任何部份內容而產生或因倚賴該等內 容而引致的任何損失承擔任何責任。 Unity Group Holdings International Limited 知行集團控股國際有限公司 知行集團控股國際有限公司 主席、行政總裁及執行董事 黃文輝 香港，二零二四年十一月十八日 於本公告日期，本公司執行董事為黃文輝先生；本公司非執行董事為曾思維先生及 蔡欣欣女士；及本公司獨立非執行董事為鍾琯因先生、張翼雄先生、黃子鑍博士及 唐偉倫先生。 如果本公告的中、英文兩個版本有任何抵觸或不相等之處，應以英文版本為準。 1 （股份代號：1539） （於開曼群島註冊成立的有限公司） 董事會召開日期 知行集團控股國際有限公司（「本公司」）董事會（「董事會」）茲通告謹訂於二零二四年 十一月二十九日（星期五）舉行董事會會議，以考慮及通過本公司及其附屬公司截至 二零二四年九月三十日止六個月的中期業績，以及處理任何其他事項。 承董事會命 ...

（股份代號：1539） （於開曼群島註冊成立的有限公司） 香港交易及結算所有限公司及香港聯合交易所有限公司對本公告的內容概不負責，對其準確性或完 整性亦不發表任何聲明，並明確表示，概不對因本公告全部或任何部份內容而產生或因倚賴該等內 容而引致的任何損失承擔任何責任。 Unity Group Holdings International Limited 知行集團控股國際有限公司 於二零二四年十月三十日舉行之股東週年大會 投票表決結果 茲提述知行集團控股國際有限公司（「本公司」）日期均為二零二四年十月七日的通 函（「該通函」）及本公司股東週年大會（「股東週年大會」）通告（「股東週年大會通 告」）。除文義另有指明外，本公告所用詞彙與該通函及股東週年大會通告所界定者 具有相同涵義。 董事會欣然宣佈，於二零二四年十月三十日（星期三）舉行之股東週年大會上，股東 週年大會通告所載之所有建議決議案已獲股東以投票表決方式正式通過。於股東週 年大會上提呈之決議案之投票表決結果如下： | | 普通決議案 | 票數(%) | | | --- | --- | --- | --- | | | | 贊成 | 反對 | | 1. | 接納本 ...

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].

Financial Performance - For the six months ended September 30, 2023, the company reported a profit attributable to owners of approximately HKD 17.7 million, a significant improvement compared to a loss of approximately HKD 62.2 million for the same period in 2022[23]. - Total revenue for the six months ended September 30, 2023, was HKD 40.2 million, compared to HKD 5.6 million for the same period in 2022, representing a substantial increase[15]. - EBITDA improved from a loss of approximately HKD 58.2 million for the six months ended September 30, 2022, to a profit of approximately HKD 23.3 million for the same period in 2023[33]. - EBIT also showed significant improvement, rising from a loss of approximately HKD 59.6 million for the six months ended September 30, 2022, to a profit of approximately HKD 22.0 million for the same period in 2023[33]. - The company reported a profit before tax of HKD 20,223 thousand, a turnaround from a loss of HKD 71,652 thousand in the previous year[185]. - Net profit for the period was HKD 17,795 thousand, compared to a loss of HKD 62,821 thousand in the same period last year[186]. - Basic earnings per share for the period was HKD 0.6, recovering from a loss per share of HKD 2.6 in the previous year[186]. Revenue and Profitability - The group's revenue increased by approximately 617.9% from about HKD 5.6 million for the six months ended September 30, 2022, to about HKD 40.2 million for the six months ended September 30, 2023[39]. - Gross profit rose by 102.1% from approximately HKD 2.4 million for the six months ended September 30, 2022, to about HKD 26.8 million for the six months ended September 30, 2023[36]. - Other income and gains for the six months ended September 30, 2023, amounted to approximately HKD 16.7 million, an increase of approximately 3,240% compared to approximately HKD 0.5 million for the same period in 2022, primarily due to improved recoverability of trade receivables[73]. - The company recorded other income and gains of HKD 16,722 thousand, a significant increase from HKD 453 thousand in the same period of 2022[185]. Cost Management - Sales and distribution costs for the six months ended September 30, 2023, were approximately HKD 2.5 million, a decrease of about 16.7% from approximately HKD 3.0 million for the same period in 2022[30]. - Other expenses decreased significantly from approximately HKD 41.7 million for the six months ended September 30, 2022, to approximately HKD 1.6 million for the same period in 2023[33]. - Administrative expenses decreased by approximately 3.8% from about HKD 18.5 million for the six months ended September 30, 2022, to about HKD 17.8 million for the six months ended September 30, 2023[46]. - Financing costs significantly reduced to HKD 1,764 thousand from HKD 12,087 thousand, indicating better financial efficiency[185]. Assets and Liabilities - The company's total assets increased to HKD 479.3 million as of September 30, 2023, compared to HKD 373.6 million as of March 31, 2023[15]. - Total liabilities decreased to HKD 221.4 million as of September 30, 2023, from HKD 247.0 million as of March 31, 2023[15]. - The net asset value of the company rose to HKD 257.9 million as of September 30, 2023, compared to HKD 126.7 million as of March 31, 2023[15]. - The group's capital debt ratio as of September 30, 2023, was 65.4%, a significant decrease from 144.6% as of March 31, 2023[68]. - Current assets increased by approximately 50.6% to about HKD 303.7 million as of September 30, 2023, compared to approximately HKD 201.6 million as of March 31, 2023[81]. - The total liabilities decreased to HKD 133,346 million from HKD 204,271 million, a reduction of about 34.7%[160]. Strategic Initiatives - The "Darkness to Light" project in Malaysia generated approximately HKD 13.5 million in revenue, with about 45,000 LED lights installed, contributing significantly to the overall revenue[40]. - The company has established a strategic partnership with Tongwei Solar in Hefei, China, which is the largest multicrystalline silicon manufacturer and solar cell supplier globally since 2022[101]. - The company aims to meet the potential solar energy project demand of 100 GW in the UAE by 2030, with an estimated total value of $15 billion[101]. - The company signed a cooperation agreement with the Selangor State Government agency, Lembaga Perumahan Dan Hartanah Selangor (LPHS), to expedite a real estate development project in Malaysia[123]. - The "Light in the Dark" project aims to install about 6 million LED lights in the 8,000 apartments by 2025, enhancing energy efficiency and receiving strong local government support[123]. Human Resources - The group had 67 full-time employees as of September 30, 2023, up from 57 as of March 31, 2023[66]. Corporate Governance - The company has adopted a securities trading code that complies with the standards set out in the listing rules, ensuring all directors and relevant employees adhered to it during the reporting period[180]. - The audit committee consists of three independent non-executive directors, ensuring compliance with the listing rules and corporate governance standards[181]. - The company continues to monitor and review its corporate governance practices and procedures, making necessary adjustments as deemed appropriate[180]. - The company held its annual general meeting on September 28, 2023, chaired by an independent non-executive director due to the absence of the chairman[180].

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]