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） 1841 （股份代號： ） 截至二零二三年三月三十一日止年度之 全年業績公佈 全年業績 優越集團控股有限公司（「本公司」）董事（「董事」）會（「董事會」）欣然宣佈本公司及 其附屬公司截至二零二三年三月三十一日止年度之經審核綜合業績，連同截至二零 二二年三月三十一日止年度之比較數字如下： 綜合損益及其他全面收益表 截至二零二三年三月三十一日止年度 二零二三年 二零二二年 附註 千港元 千港元 4 128,923 127,739 收益 (65,471) (63,579) 服務成本 63,452 64,160 毛利 ...

Revenue and Profitability - The group's revenue increased by approximately 4.9% from about HKD 70,500,000 for the six months ended September 30, 2021, to about HKD 73,900,000 for the six months ended September 30, 2022[8]. - Revenue from the performance announcement and financial reporting segment rose by approximately HKD 4,200,000 to about HKD 40,500,000, while the company announcement and shareholder circular segment increased by approximately HKD 6,000,000 to about HKD 24,300,000[12]. - The group's profit after tax increased by approximately 9.2% from HKD 13,600,000 to HKD 14,900,000 for the six months ended September 30, 2022[22]. - Profit before tax increased to HKD 18,011,000, compared to HKD 15,871,000 in the previous year, reflecting a growth of 13.5%[62]. - Net profit attributable to the owners of the company was HKD 14,886,000, up from HKD 13,629,000, representing an increase of 9.2%[62]. - Basic and diluted earnings per share for the period were HKD 3.72, compared to HKD 3.41 in the previous year, indicating a growth of 9.1%[62]. Costs and Expenses - Service costs increased by approximately 10.0%, from about HKD 34,000,000 to about HKD 37,400,000, with employee costs, translation costs, and printing costs accounting for approximately 36.0%, 35.1%, and 23.3% of total service costs, respectively[13]. - Administrative expenses remained relatively stable, with approximately HKD 14,100,000 for the six months ended September 30, 2021, and about HKD 14,700,000 for the same period in 2022[17]. - Income tax expenses increased from about HKD 2,200,000 to approximately HKD 3,100,000 for the respective periods[21]. - Employee costs for the reporting period amounted to approximately HKD 24,810,000, an increase from HKD 23,800,000 for the six months ended September 30, 2021[26]. - Financing costs decreased from about HKD 158,000 to approximately HKD 84,000 over the same periods[20]. Other Income and Government Support - Other income rose from about HKD 2,400,000 to approximately HKD 7,400,000, primarily due to government subsidies of about HKD 2,100,000 received under the employment support scheme[15]. - The group received government subsidies of HKD 2,100,000 under the employment support scheme during the reporting period[22]. - Other income for the six months was HKD 7,406,000, significantly higher than HKD 2,394,000 in the same period last year, marking an increase of 209.5%[62]. Assets and Liabilities - The group's current assets net value decreased from approximately HKD 87,100,000 to HKD 84,300,000 between March 31, 2022, and September 30, 2022[24]. - The group's cash and cash equivalents remained relatively stable at approximately HKD 78,700,000 and HKD 78,400,000 as of March 31, 2022, and September 30, 2022, respectively[24]. - The company's total equity decreased to HKD 105,577,000 from HKD 112,691,000, a decline of 6.3%[68]. - The company's total liabilities decreased to HKD 84,337,000 from HKD 87,066,000, a reduction of 3.4%[65]. - Trade and other receivables increased to HKD 38,005,000 from HKD 21,516,000, representing a significant increase of 76.5%[65]. Dividends and Shareholder Returns - The board proposed an interim dividend of HKD 0.025 per share, consistent with the previous period[10]. - The company declared a dividend of HKD 14,886,000 during the period, which was paid out from retained earnings[68]. - The company proposed an interim dividend of HKD 0.025 per share for the six months ended September 30, 2022, consistent with the previous year's interim dividend[98]. Market Outlook and Future Plans - The group anticipates that the weak market sentiment may negatively impact fundraising activities and IPO numbers, affecting profitability in the financial printing industry[9]. - The company plans to continue expanding its financial printing services, focusing on enhancing operational efficiency and exploring new market opportunities[75]. Corporate Governance and Compliance - The company maintained a sufficient public float of at least 25% of its issued shares throughout the reporting period[57]. - The company has adopted the corporate governance code as per the listing rules and has complied with it during the reporting period[52]. Miscellaneous - There were no significant investments or acquisitions made during the six months ended September 30, 2022[28]. - The company did not grant any share options during the six months ended September 30, 2022, and had no unexercised options as of that date[49]. - The company has no major future investment or capital asset plans as of September 30, 2022[30]. - The company acquired machinery and equipment for approximately HKD 100,000 during the reporting period, compared to HKD 111,000 in the same period of 2021[102]. - The short-term benefits for key management personnel in the six months ended September 30, 2022, amounted to HKD 4,534,000, slightly down from HKD 4,593,000 in the same period of 2021[112]. - The post-employment benefits for key management personnel decreased to HKD 45,000 in 2022 from HKD 57,000 in 2021[112].

Financial Performance - For the fiscal year ending March 31, 2022, the company reported revenue of approximately HKD 127.7 million, a decrease of about 4.9% from HKD 134.4 million in the previous year[6] - The gross profit for the same period was approximately HKD 64.2 million, down about 3.4% from HKD 66.4 million year-on-year[6] - The company's net profit after tax decreased by approximately 57.4% to about HKD 11.8 million, compared to HKD 27.6 million for the fiscal year ending March 31, 2021[6] - The net profit margin for the fiscal year was approximately 9.2%, a decrease from about 20.5% in the previous year[6] - The group's revenue for the year ended March 31, 2022, was approximately HKD 127,700,000, a decrease of about 4.9% from approximately HKD 134,400,000 for the previous year[14] - The revenue from the performance announcement and financial report segment was approximately HKD 63,000,000, a decrease of about 13.1% from approximately HKD 72,400,000 for the previous year[14] - The revenue from the bond announcement and IPO prospectus segment was approximately HKD 21,700,000, an increase of about 13.0% from approximately HKD 19,200,000 for the previous year[14] - The group's gross profit decreased to approximately HKD 64,200,000, a reduction of about 3.4% from approximately HKD 66,400,000 for the previous year[16] - The service cost for the year ended March 31, 2022, was approximately HKD 63,600,000, a decrease of about 6.5% from approximately HKD 68,000,000 for the previous year[16] - For the fiscal year ending March 31, 2022, the group's net profit decreased by approximately 57.4% to HKD 11,800,000 from HKD 27,600,000 for the year ending March 31, 2021[22] - The group's pure profit margin was approximately 9.2% for the fiscal year ending March 31, 2022, down from about 20.5% for the fiscal year ending March 31, 2021[22] Dividends and Shareholder Returns - The board has established a robust dividend policy to balance shareholder returns with the long-term sustainability of the company[8] - The company declared an interim dividend of HKD 0.025 per share for the six months ending September 30, 2021, and a second interim dividend of HKD 0.055 per share for the fiscal year ending March 31, 2022[8] - The board does not recommend any final dividend for the year ending March 31, 2022, compared to a final dividend of HKD 0.125 per share for the previous year[1] - The total reserves available for distribution to shareholders as of March 31, 2022, were approximately HKD 72.7 million, down from HKD 121 million in 2021[52] Market and Business Strategy - The company plans to leverage its competitive advantages to expand its customer base and enhance professional services[8] - The company is preparing to seize new market opportunities, particularly focusing on initial public offerings[6] - The group aims to expand its business relationships with financial institutions and law firms to enhance its market share in the bond announcement and IPO prospectus segments[14] Administrative and Operational Changes - The company expanded its office space by approximately 40% to provide more meeting rooms and enhance client services[6] - Administrative expenses increased from approximately HKD 24,900,000 to approximately HKD 29,900,000, primarily due to an increase in trade receivables impairment losses and depreciation of machinery and equipment[19] - The average number of employees decreased from 96 to 91 between the fiscal years ending March 31, 2021, and March 31, 2022[24] - The group incurred employee costs of approximately HKD 53,600,000 for the fiscal year ending March 31, 2022, compared to HKD 48,700,000 for the previous year[24] Risk Management and Compliance - The company has adopted a risk management system that identifies, assesses, and manages risks related to its business operations[146] - The internal control system is aligned with the 2013 framework sponsored by the Treadway Commission, ensuring operational effectiveness and compliance with applicable laws[150] - The company has implemented measures to ensure the confidentiality of insider information and compliance with disclosure regulations[154] - The board of directors has confirmed compliance with the standard code for securities trading as of March 31, 2022[140] Corporate Governance - The board consists of five members, including one female, achieving gender diversity standards[101] - The company has three independent non-executive directors, meeting the requirement of at least one-third of the board[105] - The audit committee includes three independent non-executive directors, with the chairman possessing appropriate professional qualifications[113] - The audit committee's main responsibilities include reviewing financial statements and overseeing the financial reporting process[114] - The company has established a formal and transparent procedure for the appointment and succession planning of directors[106] Financial Reporting and Audit - The company is responsible for preparing consolidated financial statements that fairly reflect the financial position according to Hong Kong Financial Reporting Standards and the Companies Ordinance[191] - The audit committee is tasked with overseeing the financial reporting process of the group[192] - The auditors must assess the appropriateness of the going concern basis used by the company's directors and identify any significant uncertainties that may affect the group's ability to continue as a going concern[196] - The auditors evaluate the overall presentation, structure, and content of the consolidated financial statements, including disclosures, to ensure fair reporting of transactions[198] Shareholder Communication - The company has established an investor relations policy to provide timely updates to investors regarding business developments and financial performance[165] - The company ensures that all shareholders receive meeting notices and relevant documents at least 20 business days before the annual general meeting[168] - The company has a shareholder communication policy to ensure timely and clear information is provided to shareholders and investors[172]

A.Plus Group Holdings Limited 優越集團控股有限公司 (Incorporated in the Cayman Islands with limited liability) (於爾曼群島註冊成立之有限公司) Stock Code 股份代號: 1841 Interim 2021/22 +期報告 目錄 1 目錄 | --- | --- | |-------|--------------------------------------| | | | | | | | | 公司資料 | | | 管理層討論及分析 | | | 其他資料 | | 12 | 未經審核簡明綜合損益及其他全面收益表 | | 13 | 未經審核簡明綜合財務狀況表 | | 14 | 未經審核簡明綜合權益變動表 | | 15 | 未經審核簡明綜合現金流量表 | | 16 | 未經審核簡明綜合中期財務報表附註 | 公司資料 2 優越集團控股有限公司 二零二一╱二二年中期報告 1841 梁兆康先生 公司資料 | --- | --- | --- | |-------------------------|-------------- ...

Financial Performance - For the fiscal year ending March 31, 2021, the company recorded revenue of approximately HKD 134.4 million, a decrease of about 8.3% from approximately HKD 146.6 million in the previous year[6]. - The gross profit for the same period was approximately HKD 66.4 million, down about 12.8% from approximately HKD 76.1 million year-on-year[6]. - The net profit after tax increased to approximately HKD 27.6 million, representing a growth of about 6.4% compared to approximately HKD 25.9 million in the previous year[6]. - The company's net profit margin improved slightly to approximately 20.5%, compared to about 17.7% in the previous year[6]. - Revenue for the year ended March 31, 2021, was HKD 134,356,000, a decrease of 8.2% from HKD 146,551,000 in 2020[188]. - Gross profit decreased to HKD 66,384,000, down 12.8% from HKD 76,148,000 in the previous year[188]. - Other income increased significantly to HKD 8,890,000, compared to HKD 3,396,000 in 2020, representing a growth of 162.5%[188]. - Profit before tax rose to HKD 31,680,000, an increase of 3.5% from HKD 30,601,000 in the prior year[188]. - Net profit attributable to owners was HKD 27,583,000, up 6.4% from HKD 25,920,000 in 2020[188]. - Basic and diluted earnings per share increased to HKD 6.90, compared to HKD 6.48 in the previous year[188]. Revenue Breakdown - Revenue from the compliance documents segment was approximately HKD 35,700,000, maintaining relative stability compared to approximately HKD 34,300,000 from the previous year, accounting for about 26.5% of total revenue[9]. - Revenue from the debt issuance and IPO prospectus segment was approximately HKD 72,400,000, compared to approximately HKD 74,800,000 from the previous year, representing about 53.9% of total revenue[9]. - The revenue from the asset management services segment was approximately HKD 2,100,000, a decrease of about 21.6% from approximately HKD 2,600,000 in the previous year, accounting for about 1.5% of total revenue[13]. - The revenue from other services, including independent translation and design, increased by approximately 30.9% to about HKD 5,000,000, driven by increased market demand[13]. Expenses and Costs - Administrative expenses decreased from approximately HKD 30,200,000 to approximately HKD 24,900,000, primarily due to reductions in depreciation, employee costs, and legal fees[18]. - The group's service costs decreased from approximately HKD 70,400,000 to approximately HKD 68,000,000, a reduction of about 3.5%[15]. - The group's sales and distribution expenses decreased from approximately HKD 15,400,000 to approximately HKD 14,500,000, a decrease of about 5.6%[15]. - The group's income tax expense decreased from approximately HKD 4,700,000 to approximately HKD 4,100,000, mainly due to a reduction in taxable profits after deducting non-taxable government subsidies of approximately HKD 5,200,000[19]. Dividends and Shareholder Returns - The board proposed a final dividend of HKD 0.125 per share for the fiscal year, compared to no interim dividend in the previous year[7]. - The company has established a robust dividend policy to balance shareholder returns with long-term sustainable development[7]. - The company reported a total reserve available for distribution to shareholders of approximately HKD 121 million as of March 31, 2021, compared to HKD 93.4 million in 2020, representing a year-over-year increase of 29.5%[45]. - The company did not declare any interim dividends for the year ended March 31, 2021, while it declared a final dividend of HKD 0.125 per share[42]. Market and Economic Conditions - The ongoing COVID-19 pandemic and specific industry factors are expected to create uncertainties affecting the global economy and the financial printing industry[6]. - The company is preparing to seize new market opportunities, particularly focusing on initial public offering projects[6]. Governance and Management - The company has a strong governance structure with various committees including audit, remuneration, and nomination committees[33]. - The management team has extensive experience, with the CEO having over 25 years in management and business development[30]. - The CFO has over 29 years of experience in accounting, auditing, finance, and compliance[31]. - The independent non-executive director has over 23 years of experience in accounting and finance[33]. - The company has a diverse board with members having international qualifications and memberships in various accounting and governance organizations[33]. - The company emphasizes the importance of independent non-executive directors in providing independent judgment on strategy, policy, and performance[99]. Risk Management and Compliance - The company has established an effective risk management and internal control system, complying with the relevant codes[132]. - The board has reviewed the effectiveness of the risk management and internal control systems, finding them to be effective and adequate[146]. - The company has implemented measures to prevent insider trading and ensure accurate public disclosures[141]. - The internal audit function is independent and evaluates the risk management and internal control systems annually[145]. Shareholder Information - The company is required to hold a special general meeting upon the request of shareholders holding at least 10% of the paid-up capital[154]. - Shareholders can submit written inquiries to the board through the company secretary, ensuring transparency and communication[152]. - The company has established a shareholder communication policy to ensure timely and comprehensive information is provided to shareholders and investors[159].

Revenue and Profitability - The group's revenue decreased by approximately 7.9%, from about HKD 80,400,000 for the six months ended September 30, 2019, to about HKD 74,100,000 for the same period in 2020[6] - Revenue from the bond prospectus and IPO prospectus segment decreased by approximately HKD 8,500,000, while revenue from the performance announcement and financial reporting segment increased by approximately HKD 1,000,000, and revenue from company announcements and shareholder circulars increased by approximately HKD 1,100,000[9] - Gross profit decreased by approximately 15.8%, from about HKD 45,500,000 to about HKD 38,300,000[12] - The group's profit after tax decreased by approximately 1.1% or about HKD 200,000 to approximately HKD 19,000,000 for the six months ended September 30, 2020, compared to HKD 19,200,000 for the same period in 2019[20] - Profit attributable to owners of the company was HKD 18,969,000, slightly down from HKD 19,180,000, representing a decrease of 1.1%[57] - Basic and diluted earnings per share were HKD 4.74, compared to HKD 4.80 for the previous year, indicating a decline of 1.3%[57] Income and Expenses - Other income increased significantly from about HKD 1,100,000 to approximately HKD 7,400,000, mainly due to government subsidies of about HKD 5,200,000 received under the employment support scheme[13] - Employee costs, including director remuneration, amounted to approximately HKD 25,200,000 for the reporting period, compared to approximately HKD 24,600,000 for the same period in 2019[23] - The company incurred total employee costs of 22,687 thousand HKD for the six months ended September 30, 2020, an increase from 22,045 thousand HKD in the same period in 2019, representing an increase of about 2.9%[88] - The company’s income tax expense for the six months ended September 30, 2020, was 3,728 thousand HKD, up from 3,592 thousand HKD in the same period of 2019, reflecting an increase of about 3.8%[86] - Financing costs decreased from approximately HKD 107,000 to about HKD 37,000[17] - The company reported a decrease in financing costs, with interest on lease liabilities dropping to 37 thousand HKD from 107 thousand HKD in the previous year, a reduction of approximately 65.4%[84] Dividends and Share Capital - The group did not recommend any dividend for the six months ended September 30, 2020, compared to HKD 0.025 per share for the same period in 2019[8] - The company did not declare any dividends for the six months ended September 30, 2020, compared to a total dividend distribution of 40,000 thousand HKD for the same period in 2019[91] - The total issued and paid-up share capital remained at HKD 4,000,000 as of September 30, 2020, unchanged from March 31, 2020[102] Assets and Liabilities - The asset-liability ratio increased significantly to 8.2% as of September 30, 2020, compared to 1.1% as of March 31, 2020, primarily due to lease liabilities from two lease agreements confirmed on August 7, 2020[21] - The group's net current assets increased from approximately HKD 118,300,000 as of March 31, 2020, to approximately HKD 134,200,000 as of September 30, 2020[22] - Cash and cash equivalents rose from approximately HKD 105,200,000 as of March 31, 2020, to approximately HKD 131,700,000 as of September 30, 2020[22] - Total assets as of September 30, 2020, were HKD 168,873,000, an increase from HKD 149,705,000 as of the previous year, reflecting a growth of 12.8%[59] - Cash and cash equivalents at the end of the period were HKD 131,696,000, up from HKD 110,057,000, representing an increase of 19.6%[66] - Non-current assets increased to HKD 26,583,000 from HKD 15,021,000, a significant rise of 77.5%[59] Trade Receivables and Payables - Trade receivables impairment losses increased from approximately HKD 1,900,000 to about HKD 2,400,000[16] - Trade receivables (net of impairment) increased to HKD 32,940,000 as of September 30, 2020, from HKD 23,389,000 as of March 31, 2020, representing a growth of 40.9%[95] - Trade payables decreased to HKD 13,252,000 as of September 30, 2020, down from HKD 15,234,000 as of March 31, 2020, a decline of 13.0%[97] - Total trade and other payables amounted to HKD 23,390,000 as of September 30, 2020, compared to HKD 25,375,000 as of March 31, 2020, reflecting a decrease of 8.0%[97] - The aging analysis of trade receivables shows that HKD 12,362,000 is within 30 days, up from HKD 10,807,000 in the previous period, indicating a 14.4% increase[96] - Trade receivables over 365 days increased to HKD 665,000 as of September 30, 2020, from HKD 310,000 as of March 31, 2020, a rise of 114.8%[96] Corporate Governance and Compliance - The company has adopted the corporate governance code as per the listing rules and has complied with it during the reporting period[45] - There were no interests held by directors or controlling shareholders in any competing businesses as of September 30, 2020[47] - The company confirmed compliance with the non-competition agreement by its major shareholders during the reporting period[52] - The audit committee reviewed the unaudited condensed consolidated financial statements for the six months ended September 30, 2020[54] Future Outlook and Challenges - The group anticipates challenges due to global economic downturn and uncertainties from the COVID-19 pandemic, impacting market sentiment and investor confidence[7] - The group aims to leverage its competitive advantages in branding and network to expand its customer base while enhancing professional service levels[7] Other Information - The group had no significant investments or acquisitions during the six months ended September 30, 2020[25] - There were no major investment or capital asset plans as of September 30, 2020[28] - The group had no contingent liabilities as of September 30, 2020[29] - The group does not face significant foreign exchange risks as its business activities are conducted primarily in Hong Kong and denominated in HKD[30] - There were no significant events after the reporting period ended[31] - No share options were granted during the six months ended September 30, 2020, and there were no unexercised options as of that date[42] - The company did not purchase, sell, or redeem any of its listed securities during the six months ended September 30, 2020[43] - The company has implemented financial risk management to ensure all payables are settled within the credit period[105]