（於開曼群島註冊成立之有限公司） （股份代號：1841） 董事名單與其角色及職能 優越集團控股有限公司董事會（「董事會」）成員載列如下。 獨立非執行董事 方永光先生 余銘維先生 郭榮豐先生 董事會設立三個委員會。下表提供各董事會成員在該等委員會中所擔任職位之資 料。 | | 董事委員會 | 審核 | 薪酬 | 提名 | | --- | --- | --- | --- | --- | | 董事 | | 委員會 | 委員會 | 委員會 | | 林劍雲先生 | | | M | C | | 方永光先生 | | | | | | 施得安女士 | | C | M | M | | 余銘維先生 | | M | C | M | | 郭榮豐先生 | | M | M | M | 附註： C 相關董事委員會主席 香港，二零二五年八月二十九日 執行董事 林劍雲先生 施得安女士 M 相關董事委員會成員 ...

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佈之內容概不負責， 對其準確性或完整性亦不發表任何聲明，並明確表示概不會就本公佈之全部或任何 部分內容而產生或因倚賴該等內容而引致之任何損失承擔任何責任。 （於開曼群島註冊成立之有限公司） （股份代號：1841） (1)於二零二五年八月二十九日舉行之 股東週年大會之投票結果 及 (2)獨立非執行董事退任及委任 及 董事會委員會組成變動 謹此提述優越集團控股有限公司（「本公司」）日期均為二零二五年七月三十日之通函 （「通函」）及股東週年大會（「股東週年大會」）通告（「股東週年大會通告」）。除另有指 明者外，本公佈所用之詞彙與通函所界定者具有相同涵義。 董事會欣然宣佈，於二零二五年八月二十九日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（「決議案」）已獲股東以投票表決方式正式通過。本公 司全體董事透過親身或電子途徑方式出席股東週年大會。 1 股東週年大會之投票結果 於二零二五年八月二十九日舉行之股東週年大會上，所有決議案均以投票表決方式 表決。投票結果如下： | | 普通決議案 | 票數 | (%) | | --- | --- | --- | ...

, 30 July 2025 The following document(s) of A.Plus Group Holdings Limited (the "Company") has/have been prepared in English and Chinese and is/are available on the websites of the Company at www.aplusgp.com and The Stock Exchange of Hong Kong Limited at www.hkexnews.hk (collectively the "Websites"):- (Incorporated in the Cayman Islands with limited liability) （於開曼群島註冊成立之有限公司） (Stock Code 股份代號：1841) NOTIFICATION LETTER 通 知 信 函 Dear Non-registered Shareholder (Note 1) Please provide your email address to the ...

(Incorporated in the Cayman Islands with limited liability) （於開曼群島註冊成立之有限公司） (Stock Code 股份代號：1841) NOTIFICATION LETTER 通知信函 Dear Shareholder(s), 30 July 2025 The following document(s) of A.Plus Group Holdings Limited (the "Company") has/have been prepared in English and Chinese and is/are available on the websites of the Company at www.aplusgp.com and The Stock Exchange of Hong Kong Limited at www.hkexnews.hk (collectively the "Websites"):- 各位股東： If you have not provided us with an email address but now wo ...

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通告之內容概不負責， 對其準確性或完整性亦不發表任何聲明，並明確表示概不會就本通告之全部或任何 部分內容而產生或因倚賴該等內容而引致之任何損失承擔任何責任。 （於開曼群島註冊成立之有限公司） （股份代號：1841） 股東週年大會通告 茲通告優越集團控股有限公司（「本公司」）之股東週年大會（「股東週年大會」）謹訂於 二零二五年八月二十九日（星期五）下午二時三十分假座香港上環文咸東街35-45B號 2樓舉行，以處理下列事項： 1 2 (A) 「動議： (a) 在下文(c)段之規限下，一般及無條件授予董事一般授權，以於有關期 間（定義見下文(d)段）內根據所有適用法例及在其規限下配發、發行 及處理本公司股本中每股面值0.01港元之額外股份（「股份」）（包括轉 售及轉讓的庫存股份）及作出或授出可能須行使該等權力之要約、協 議及購股權； (b) 上文(a)段所述之授權將授權董事於有關期間作出或授出將須或可能 須於有關期間結束後行使該等權力之要約、協議及購股權； (c) 董事根據上文(a)段之授權配發或同意有條件或無條件將予配發之股 份總數（包括轉售及轉讓的庫存股份）， ...

（於開曼群島註冊成立之有限公司） （股份代號：1841） | | 普通決議案 | （附註5） 贊成 | （附註5） 反對 | | --- | --- | --- | --- | | 1. | 省覽及採納本公司及其附屬公司截至二零二五年三月三十一日止年度之經審核綜合財務 | | | | | 報表及本公司董事（「董事」）會報告及本公司核數師報告。 | | | | 2(a). | 考慮重選林劍雲先生為執行董事。 | | | | 2(b). | 考慮委任余銘維先生為獨立非執行董事、董事會（「董事會」）審核委員會成員、董事會薪 | | | | | 酬委員會成員及董事會提名委員會成員。 | | | | 3. | 授權董事會釐定董事各自之酬金。 | | | | 4. | 考慮續聘信永中和（香港）會計師事務所有限公司為本公司獨立核數師，並授權董事會釐 | | | | | 定其酬金。 | | | | 5(A). | 授予董事一般授權，以配發、發行及處理最多為於本決議案獲通過當日之本公司已發行 | | | | | 股本總面值20%之本公司額外股份。 | | | | 5(B). | 授予董事一般授權，以購回最多為於本決議案獲通過當 ...

本封面頁所用詞彙與本通函內所界定者具有相同涵義。 董事會函件載於本通函第4至12頁。本公司謹訂於二零二五年八月二十九日（星期五）下午二時三十分假座香 港上環文咸東街35-45B號2樓舉行股東週年大會，召開大會或其任何續會以批准本通函所述之事宜之通告載 於本通函21至26頁。本通函亦隨附股東於股東週年大會上適用之代表委任表格。 無論 閣下能否或是否有意出席股東週年大會，務請按照隨附之代表委任表格上印列之指示將表格填妥，並 盡快交回本公司之香港股份過戶登記分處聯合證券登記有限公司，地址為香港北角英皇道338號華懋交易廣 場2期33樓3301-04室，惟無論如何須於股東週年大會或其任何續會指定舉行時間不少於48小時前交回。填妥 及交回代表委任表格後， 閣下仍可依願親身出席股東週年大會或其任何續會並於會上投票。以本公司名義 登記的庫存股份（如有）於本公司股東大會上並無投票權。為免生疑，根據上市規則，待從中央結算系統撤回 及╱或透過中央結算系統轉讓的庫存股（如有）於本公司股東大會上並不具有任何投票權。 二零二五年七月三十日 此乃要件 請即處理 閣下如對本通函任何方面或應採取之行動有任何疑問，應諮詢 閣下之股票經紀或其他 ...

目錄 | 2 | 關於本集團 | | --- | --- | | 3 | 關於本報告 | | 7 | 主席的話 | | 8 | 環境 | | 8 | 排放物 | | 11 | 資源使用 | | 13 | 環境及天然資源 | | 14 | 氣候變化 | | 15 | 社會 | | 15 | 僱傭 | | 19 | 健康與安全 | | 20 | 發展及培訓 | | 20 | 勞工準則 | | 21 | 營運慣例 | | 21 | 供應鏈管理 | | 21 | 產品責任 | | 22 | 反貪污 | | 23 | 社區 | | 23 | 社區投資 | | 24 | 聯交所環境、社會及管治報告指引索引 | 2 優越集團控股有限公司 二零二四╱二五年環境、社會及管治報告 關於本集團 優越集團控股有限公司（「本公司」）及其附屬公司（統稱為「本集團」）於香港財經印刷行業擁有逾20年歷史。本集團主要�⾹� 從事提供有關財務報告、公佈、股東通函、發債通函、首次公開發售招股章程及基金文件之排版、設計、翻譯、印刷及付運服務 （「主要業務」）。本集團大部分客戶均為於香港聯合交易所有限公司（「聯交所」）上市之公司。 憑藉本集團之上市地 ...

[Company Information](index=3&type=section&id=%E5%85%AC%E5%8F%B8%E8%B3%87%E6%96%99) [Board Composition](index=3&type=section&id=%E8%91%A3%E4%BA%8B%E6%9C%83) The company's board of directors comprises executive directors Mr. Lam Kim Wan (Chairman) and Mr. Fong Wing Kwong (CEO), along with independent non-executive directors Ms. Sze Tak On, Mr. Leung Siu Hong, and Mr. Kwok Wing Fung (appointed on August 30, 2024, with Mr. Yu Ming Wai retiring on the same day), supported by audit, remuneration, and nomination committees - Executive Directors include **Mr. Lam Kim Wan** (Chairman) and **Mr. Fong Wing Kwong** (Chief Executive Officer)[2](index=2&type=chunk) - Independent Non-Executive Directors include **Ms. Sze Tak On**, **Mr. Leung Siu Hong**, and **Mr. Kwok Wing Fung** (appointed on August 30, 2024)[2](index=2&type=chunk) - **Mr. Yu Ming Wai** retired as an Independent Non-Executive Director on August 30, 2024[2](index=2&type=chunk) - Board Committees include the **Audit Committee** (Chairman: **Ms. Sze Tak On**), **Remuneration Committee** (Chairman: **Mr. Leung Siu Hong**), and **Nomination Committee** (Chairman: **Mr. Lam Kim Wan**)[2](index=2&type=chunk) [Company Secretary and Auditor](index=3&type=section&id=%E5%85%AC%E5%8F%B8%E7%A7%98%E6%9B%B8%E5%8F%8A%E6%A0%B8%E6%95%B8%E5%B8%AB) Mr. Wan Chun Wai serves as the Company Secretary, and Shinewing (HK) CPA Limited is the company's auditor - The Company Secretary is **Mr. Wan Chun Wai** (CPA)[2](index=2&type=chunk) - The Auditor is **Shinewing (HK) CPA Limited**[2](index=2&type=chunk) [Registered and Business Locations](index=3&type=section&id=%E8%A8%BB%E5%86%8A%E5%8F%8A%E7%87%9F%E6%A5%AD%E5%9C%B0%E9%BB%9E) The company's registered office is in the Cayman Islands, with its head office and principal place of business in Hong Kong located at 2/F, 35-45B Bonham Strand East, Sheung Wan; the company website is www.aplusgp.com and stock code is 1841 - The registered office is located at Cricket Square, **Cayman Islands**[2](index=2&type=chunk) - The head office and principal place of business in **Hong Kong** are located at 2/F, 35-45B Bonham Strand East, Sheung Wan, **Hong Kong**[3](index=3&type=chunk) - The company website is www.aplusgp.com, and the stock code is 1841[3](index=3&type=chunk) [Chairman's Statement](index=4&type=section&id=%E4%B8%BB%E5%B8%AD%E5%A0%B1%E5%91%8A) [Performance Review](index=4&type=section&id=%E6%A5%AD%E7%B8%BE%E5%9B%9E%E9%A1%A7) For the year ended March 31, 2025, the Group's revenue and gross profit significantly decreased, resulting in a net loss primarily due to reduced revenue FY2025 Performance Overview | Indicator | FY2025 (HK$) | FY2024 (HK$) | Change (%) | | :--- | :--- | :--- | :--- | | Revenue | 97,800,000 | 125,100,000 | -21.8% | | Gross Profit | 42,700,000 | 57,800,000 | -26.0% | | Profit (Loss) After Tax | (1,600,000) | 8,600,000 | Shifted from profit to loss | - The post-tax loss is primarily attributed to a revenue decreased by approximately **HK$27.3 million**[6](index=6&type=chunk) [Outlook](index=4&type=section&id=%E5%89%8D%E6%99%AF%E5%B1%95%E6%9C%9B) The financial printing industry faces significant challenges from the HKEX's paperless listing reform, potentially reducing demand for printed documents; the Group will focus on strengthening core competencies like brand building, networking, and service delivery, while preparing to seize new market opportunities - The **HKEX** implemented **paperless listing reform** in January 2025, requiring listed issuers to communicate primarily electronically with shareholders and abolishing paper application forms, posing a **significant challenge** to the financial printing industry[7](index=7&type=chunk) - The Group will focus on strengthening core competencies such as brand building, networking, and service delivery to maintain its competitive advantage[7](index=7&type=chunk) - Overall liquidity in the **Hong Kong** capital market is expected to improve, and the Group is prepared to seize new opportunities[7](index=7&type=chunk) [Dividend Policy](index=5&type=section&id=%E8%82%A1%E6%81%AF%E6%94%BF%E7%AD%96) The Board does not recommend paying any final dividend for the year ended March 31, 2025 (2024: nil), having established a robust dividend policy to balance shareholder returns with long-term sustainable development and sufficient working capital - The Board does not recommend paying any final dividend for the year ended **March 31, 2025** (2024: nil)[9](index=9&type=chunk) - The company has established a robust dividend policy aimed at balancing shareholder returns with the Group's long-term sustainable development needs and retaining sufficient working capital[10](index=10&type=chunk) [Management Discussion and Analysis](index=6&type=section&id=%E7%AE%A1%E7%90%86%E5%B1%A4%E8%A8%8E%E8%AB%96%E5%8F%8A%E5%88%86%E6%9E%90) [Business Review](index=6&type=section&id=%E6%A5%AD%E5%8B%99%E5%9B%9E%E9%A1%A7) The Group, a Hong Kong financial printing service provider, offers services including financial reports, announcements, circulars, debt offering circulars, IPO prospectuses, and fund documents, operating through its wholly-owned subsidiaries APF and Aplus International, with revenue declining across all service segments - The Group is a **Hong Kong** financial printing service provider, offering typesetting, design, translation, printing, and delivery services[14](index=14&type=chunk) - Business is primarily conducted through two wholly-owned subsidiaries: **APF** (focusing on listed company compliance documents) and **Aplus International** (specializing in debt offering circulars and initial public offering prospectuses)[14](index=14&type=chunk) Revenue and Proportion by Service Segment (FY2025 vs FY2024) | Service Category | FY2025 Revenue (HK$ '000) | FY2025 Proportion (%) | FY2024 Revenue (HK$ '000) | FY2024 Proportion (%) | Change (%) | | :--- | :--- | :--- | :--- | :--- | :--- | | Results Announcements and Financial Reports | 52,600 | 53.7% | 63,800 | 51.0% | -17.5% | | Company Announcements and Shareholder Circulars | 32,800 | 33.5% | 43,000 | 34.4% | -23.8% | | Debt Offering Circulars and IPO Prospectuses | 7,500 | 7.6% | 9,400 | 7.5% | -20.5% | | Fund Documents | 1,100 | 1.1% | 1,400 | 1.1% | -21.9% | | Others | 3,900 | 4.0% | 7,500 | 6.0% | -47.5% | - Revenue from debt offering circulars and initial public offering prospectuses decreased primarily due to a reduction in the number of initial public offering projects participated[17](index=17&type=chunk) - Revenue from other services decreased primarily due to market demand decreased[19](index=19&type=chunk) [Financial Review](index=7&type=section&id=%E8%B2%A1%E5%8B%99%E5%9B%9E%E9%A1%A7) For the year ended March 31, 2025, the Group's revenue, gross profit, other income, selling and distribution expenses, administrative expenses, impairment loss on trade receivables, and income tax expense all decreased, leading to a shift from profit to loss Key Financial Indicators Changes (FY2025 vs FY2024) | Indicator | FY2025 (HK$ '000) | FY2024 (HK$ '000) | Change (%) | Primary Reason | | :--- | :--- | :--- | :--- | :--- | | Revenue | 97,800 | 125,100 | -21.8% | Revenue decrease across all segments | | Cost of Services | 55,100 | 67,300 | -18.1% | | | Gross Profit | 42,700 | 57,800 | -26.0% | | | Other Income | 2,700 | 3,400 | -20.6% | Decrease in reversal of impairment loss on trade receivables and bad debt recovery | | Selling and Distribution Expenses | 17,700 | 19,200 | -7.9% | Decrease in staff costs | | Administrative Expenses | 27,500 | 30,300 | -9.2%

[Annual Results Announcement](index=1&type=section&id=%E5%85%A8%E5%B9%B4%E6%A5%AD%E7%B8%BE%E5%85%AC%E4%BD%88) This section presents the company's comprehensive financial performance and position for the fiscal year [Consolidated Statement of Profit or Loss and Other Comprehensive Income](index=1&type=section&id=%E7%B6%9C%E5%90%88%E6%90%8D%E7%9B%8A%E5%8F%8A%E5%85%B6%E4%BB%96%E5%85%A8%E9%9D%A2%E6%94%B6%E7%9B%8A%E8%A1%A8) The company reported a shift from profit to loss for the year ended March 31, 2025, driven by significant declines in revenue and gross profit | Metric | 2025 (Thousand HKD) | 2024 (Thousand HKD) | Change (Thousand HKD) | Change (%) | | :--- | :--- | :--- | :--- | :--- | | Revenue | 97,845 | 125,070 | (27,225) | -21.8% | | Cost of Services | (55,106) | (67,312) | 12,206 | -18.1% | | Gross Profit | 42,739 | 57,758 | (15,019) | -26.0% | | Other Income | 2,730 | 3,391 | (661) | -19.5% | | Selling and Distribution Expenses | (17,701) | (19,223) | 1,522 | -7.9% | | Administrative Expenses | (27,501) | (30,283) | 2,782 | -9.2% | | Impairment Loss on Trade Receivables | (1,347) | (1,723) | 376 | -21.8% | | Finance Costs | (293) | (325) | 32 | -9.8% | | Profit (Loss) Before Tax | (1,373) | 9,595 | (10,968) | -114.3% | | Income Tax Expense | (221) | (982) | 761 | -77.5% | | Profit (Loss) Attributable to Owners of the Company | (1,594) | 8,613 | (10,207) | -118.5% | | Basic and Diluted Earnings (Loss) Per Share (HK cents) | (0.40) | 2.15 | (2.55) | -118.6% | [Consolidated Statement of Financial Position](index=2&type=section&id=%E7%B6%9C%E5%90%88%E8%B2%A1%E5%8B%99%E7%8B%80%E6%B3%81%E8%A1%A8) As of March 31, 2025, non-current assets decreased, net current assets slightly increased, and total capital and reserves declined | Metric | 2025 (Thousand HKD) | 2024 (Thousand HKD) | Change (Thousand HKD) | Change (%) | | :--- | :--- | :--- | :--- | :--- | | Non-current Assets | 13,353 | 20,215 | (6,862) | -33.9% | | Current Assets | 116,141 | 123,688 | (7,547) | -6.1% | | Current Liabilities | 21,793 | 33,018 | (11,225) | -34.0% | | Net Current Assets | 94,348 | 90,670 | 3,678 | 4.1% | | Total Assets Less Current Liabilities | 107,701 | 110,885 | (3,184) | -2.9% | | Non-current Liabilities | – | 1,590 | (1,590) | -100.0% | | Capital and Reserves | 107,701 | 109,295 | (1,594) | -1.5% | [Notes to the Consolidated Financial Statements](index=3&type=section&id=%E7%B6%9C%E5%90%88%E8%B2%A1%E5%8B%99%E5%A0%B1%E8%A1%A8%E9%99%84%E8%A8%BB) This section details company information, accounting standards, significant policies, revenue breakdown, segment information, taxation, profit calculation, dividend policy, and specifics of receivables, payables, and share capital [Company Information](index=3&type=section&id=1.%20%E5%85%AC%E5%8F%B8%E8%B3%87%E6%96%99) A.Plus Group Holdings Limited was incorporated in the Cayman Islands, with shares transferred to the Main Board on January 11, 2019, primarily providing financial printing services through subsidiaries - The company was incorporated in the Cayman Islands as an exempted company on **April 20, 2015**[5](index=5&type=chunk) - The company's shares were listed on GEM of the Stock Exchange of Hong Kong on **April 19, 2016**, and transferred to the Main Board on **January 11, 2019**[5](index=5&type=chunk) - The Company is an investment holding company, with its principal operating subsidiaries engaged in providing financial printing services[6](index=6&type=chunk) [Application of Revised Hong Kong Financial Reporting Standards](index=3&type=section&id=2.%20%E6%87%89%E7%94%A8%E7%B6%93%E4%BF%AE%E8%A8%82%E9%A6%99%E6%B8%AF%E8%B2%A1%E5%8B%99%E5%A0%B1%E5%91%8A%E6%BA%96%E5%89%87%E6%9C%83%E8%A8%88%E6%BA%96%E5%89%87) The Group first applied revised HKFRS with no material impact on financial performance, noting HKFRS 18 will affect future financial statement presentation - The Group first applied revised accounting standards this year, including HKFRS **16** (Revised), HKAS **1** (Revised), HKAS **7**, and HKFRS **7** (Revised)[7](index=7&type=chunk)[8](index=8&type=chunk) - The application of revised HKFRS had no material impact on the Group's financial performance and position for the current and prior periods[8](index=8&type=chunk) - New and revised HKFRS issued but not yet effective include HKFRS **18** (Presentation and Disclosure in Financial Statements), which is expected to introduce new presentation and disclosure requirements but is not anticipated to have a material impact on financial position[9](index=9&type=chunk)[10](index=10&type=chunk)[12](index=12&type=chunk) [Significant Accounting Policies](index=5&type=section&id=3.%20%E9%87%8D%E5%A4%A7%E6%9C%83%E8%A8%88%E6%94%BF%E7%AD%96%E8%B3%87%E6%96%99) Consolidated financial statements are prepared under HKFRS, complying with Listing Rules and Companies Ordinance, using a historical cost basis - The consolidated financial statements have been prepared in accordance with Hong Kong Financial Reporting Standards issued by the HKICPA[13](index=13&type=chunk) - The consolidated financial statements have been prepared on a historical cost basis[14](index=14&type=chunk) - Fair value is defined as the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date[15](index=15&type=chunk) [Revenue](index=6&type=section&id=4.%20%E6%94%B6%E7%9B%8A) The Group's revenue, primarily from Hong Kong financial printing, decreased by **21.8%** to **HK$97,845 Thousand** for the year ended March 31, 2025, with declines across all service categories - Revenue refers to income generated from providing financial printing services in Hong Kong[16](index=16&type=chunk) | Service Category | 2025 (Thousand HKD) | 2024 (Thousand HKD) | Change (Thousand HKD) | Change (%) | | :--- | :--- | :--- | :--- | :--- | | Results Announcements and Financial Reports | 52,581 | 63,770 | (11,189) | -17.5% | | Corporate Announcements and Shareholder Circulars | 32,783 | 43,039 | (10,256) | -23.8% | | Debt Offering Circulars and IPO Prospectuses | 7,458 | 9,380 | (1,922) | -20.5% | | Fund Documents | 1,091 | 1,397 | (306) | -21.9% | | Others | 3,932 | 7,484 | (3,552) | -47.5% | | **Total Revenue** | **97,845** | **125,070** | **(27,225)** | **-21.8%** | - All revenue is recognized over time, and due to the short expected contract duration, the transaction price allocated to remaining performance obligations is not disclosed[16](index=16&type=chunk)[17](index=17&type=chunk) [Segment Information](index=7&type=section&id=5.%20%E5%88%86%E9%83%A8%E8%B3%87%E6%96%99) The Group operates as a single financial printing segment in Hong Kong, with all revenue, assets, and liabilities originating there, and no single client exceeding **10%** of total revenue - The Group's business constitutes a single reportable and operating segment, primarily engaged in providing financial printing services[18](index=18&type=chunk) - All of the Group's revenue is derived from Hong Kong, and its assets and liabilities are located in Hong Kong, thus no geographical information is presented[18](index=18&type=chunk) - For the years ended **March 31, 2025 and 2024**, no single customer contributed more than **10%** of the Group's total revenue[18](index=18&type=chunk) [Income Tax Expense](index=7&type=section&id=6.%20%E6%89%80%E5%BE%97%E7%A8%85%E9%96%8B%E6%94%AF) The Group's income tax expense decreased from **HK$1,182 Thousand** in 2024 to **HK$221 Thousand** in 2025, primarily due to a shift from profit to loss before tax | Tax Category | 2025 (Thousand HKD) | 2024 (Thousand HKD) | | :--- | :--- | :--- | | Hong Kong Profits Tax | – | 1,182 | | Deferred Tax | 221 | (200) | | **Total Income Tax Expense** | **221** | **982** | [Profit (Loss) for the Year](index=7&type=section&id=7.%20%E5%B9%B4%E5%85%A7%EF%BC%88%E虧%E6%90%8D%EF%BC%89%E6%BA%A2%E5%88%A9) The year recorded a loss, primarily influenced by salaries, wages, other benefits, depreciation, and impairment loss on trade receivables | Item | 2025 (Thousand HKD) | 2024 (Thousand HKD) | | :--- | :--- | :--- | | Salaries, Wages and Other Benefits | 33,531 | 41,632 | | Contributions to Defined Contribution Retirement Benefit Schemes | 1,134 | 1,236 | | Total Staff Costs (excluding Directors' and Chief Executive's Emoluments) | 34,665 | 42,868 | | Auditor's Remuneration | 700 | 700 | | Depreciation of Plant and Equipment | 597 | 3,099 | | Depreciation of Right-of-Use Assets | 4,525 | 4,431 | | Trade Receivables Written Off as Irrecoverable | – | (1,238) | [Earnings (Loss) Per Share](index=8&type=section&id=8.%20%E6%AF%8F%E8%82%A1%EF%BC%88%E虧%E6%90%8D%EF%BC%89%E7%9B%88%E5%88%A9) For the year ended March 31, 2025, basic and diluted loss per share was **0.40 HK cents**, compared to a profit of **2.15 HK cents** last year, mainly due to the loss attributable to owners | Metric | 2025 | 2024 | | :--- | :--- | :--- | | Profit (Loss) for Basic Earnings (Loss) Per Share Calculation (Thousand HKD) | (1,594) | 8,613 | | Weighted Average Number of Ordinary Shares for Basic Earnings Per Share Calculation (Thousand shares) | 400,000 | 400,000 | | Basic and Diluted Earnings (Loss) Per Share (HK cents) | (0.40) | 2.15 | - The basic and diluted earnings per share for the years ended **March 31, 2025 and 2024**, were the same, as there were no potential dilutive ordinary shares outstanding[20](index=20&type=chunk) [Dividends](index=8&type=section&id=9.%20%E8%82%A1%E6%81%AF) No dividends were paid or proposed by the Company for the year ended March 31, 2025 - No dividends were paid or proposed for the year ended **March 31, 2025**, nor have any been proposed since the end of the reporting period (2024: Nil)[21](index=21&type=chunk) [Trade and Other Receivables](index=8&type=section&id=10.%20%E8%B2%BF%E6%98%93%E5%8F%8A%E5%85%B6%E4%BB%96%E6%87%89