| 截至月份: | 2025年8月31日 | | | | 狀態: 新提交 | | --- | --- | --- | --- | --- | --- | | 致：香港交易及結算所有限公司 | | | | | | | 公司名稱: | 恒益控股有限公司 | | | | | | 呈交日期: | 2025年9月4日 | | | | | | I. 法定/註冊股本變動 | | | | | | | 1. 股份分類 | 普通股 | 股份類別 | 不適用 | 於香港聯交所上市 (註1) | 是 | | 證券代號 (如上市) | 01894 | 說明 | | | | | | | | --- | --- | --- | --- | --- | --- | --- | --- | --- | | | | 法定/註冊股份數目 | | | 面值 | | 法定/註冊股本 | | | 上月底結存 | | | 3,800,000,000 | HKD | | 0.01 HKD | | 38,000,000 | | 增加 / 減少 (-) | | | | | | HKD | | | | 本月底結存 | | | 3,800,000,000 | HK ...

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 或任何部分內容而產生或因依賴該等內容而引致的任何損失承擔任何責任。 HANG YICK HOLDINGS COMPANY LIMITED 恒 益 控 股 有 限 公 司 （於開曼群島註冊成立的有限公司） （股份代號：1894） 於二零二五年八月二十九日舉行的 股東週年大會表決結果 茲提述恒益控股有限公司（「本公司」）日期為二零二五年七月二十九日的通函（「通 函」）及股東週年大會通告（「股東週年大會通告」）。除另有界定者外，本公告所用 詞彙與通函所定義者具相同涵義。 股東週年大會投票結果 董事會欣然宣佈，於二零二五年八月二十九日下午二時三十分舉行的股東週年大 會上提呈的所有建議決議案已於會上以投票方式獲正式通過。 本公司香港股份過戶登記分處卓佳證券登記有限公司於股東週年大會上擔任點票 的監票員。 恒益控股有限公司 執行董事及公司秘書 本 公 司 董 事 羅 學 儒 先 生 親 自 出 席 了 本 次 股 東 ...

NOTIFICATION LETTER 通知信函 Dear Registered Shareholders, HANG YICK HOLDINGS COMPANY LIMITED 恒益控股有限公司 (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：1894） 30 July 2025 Hang Yick Holdings Company Limited (the "Company") – Notification of publication of Annual Report 2024/25, Circular & Proxy Form (" Current Corporate Communications") We hereby notify you that the Current Corporate Communication(s) in both English and Chinese are now available on the Company's websi ...

HANG YICK HOLDINGS COMPANY LIMITED 恒益控股有限公司 (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：1894） NOTIFICATION LETTER 通知信函 30 July 2025 Dear Non-registered Shareholder, Hang Yick Holdings Company Limited (the "Company") – Notification of publication of Annual Report 2024/25, Circular & Proxy Form (" Current Corporate Communications") The Current Corporate Communications of the Company has been published in English and Chinese languages and are available on the w ...

本 人╱吾 等 （附 註1） 地 址 為 為 本 公 司 股 本 中 每 股 面 值0.01港 元 的 股 份 （附 註2） 股 的 登 記 持 有 人，茲 委 任 大 會 主 席 或 地址為 （附註3） HANG YICK HOLDINGS COMPANY LIMITED 恒益控股有限公司 （於開曼群島註冊成立的有限公司） （股份代號：1894） 於 二 零 二 五 年 八 月 二 十 九 日 舉 行 的 股 東 週 年 大 會（或 其 任 何 續 會）適 用 之 代 表 委 任 表 格 供 恒 益 控 股 有 限 公 司（「本 公 司」）股 東 於 二 零 二 五 年 八 月 二 十 九 日 下 午 二 時 三 十 分 假 座 香 港 上 環 文 咸 東 街40–44號 泰 基 商 業 大 廈 二 樓 舉 行 的 本 公 司 股 東 週 年 大 會（「股 東 週 年 大 會」）使 用 的 代 表 委 任 表 格。 8. 對 本 表 格 作 出 任 何 改 動 須 由 簽 署 本 表 格 的 人 士 簡 簽 示 可。 9. 決 議 案 的 描 述 僅 是 摘 要 性 的。擬 於 股 東 週 年 大 會 上 ...

此 乃 要 件 請 即 處 理 閣 下 如 對 本 通 函 任 何 方 面 或 應 採 取 的 行 動 有 任 何 疑 問，應 諮 詢 閣 下 的 股 票 經 紀 或 其 他 註 冊 證 券 交 易 商、銀 行 經 理、律 師、專 業 會 計 師 或 其 他 專 業 顧 問。 閣 下 如 已 售 出 或 轉 讓 名 下 所 有 恒 益 控 股 有 限 公 司（「本 公 司」）股 份，應 立 即 將 本 通 函 連 同 隨 附 的 代 表 委 任 表 格 送 交 買 主 或 承 讓 人 或 經 手 買 賣 或 轉 讓 的 銀 行、股 票 經 紀 或 其 他 代 理 商，以 便 轉 交 買 主 或 承 讓 人。 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 函 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 通 函 全部或任何部分內容而產生或因依賴該等內容而引致的任何損失承擔任何責任。 HANG YICK HOLDINGS COMPANY LIMITED 恒益控股有 ...

目錄 | 釋義 | 2 | | --- | --- | | 公司資料 | 4 | | 主席報告 | 5 | | 管理層討論及分析 | 6 | | 董事會報告 | 12 | | 企業管治報告 | 25 | | 環境、社會及管治報告 | 35 | | 獨立核數師報告 | 49 | | 綜合損益及其他全面收益表 | 55 | | 綜合財務狀況表 | 56 | | 綜合權益變動表 | 58 | | 綜合現金流量表 | 59 | | 綜合財務報表附註 | 61 | | 財務概要 | 122 | 釋義 於本年報內，除文義另有所指外，下列詞彙應具有以下涵義： | 「細則」 | 指 | 於二零二三年九月十一日舉行之股東週年大會上特別決議案獲批准後採納的本 | | --- | --- | --- | | | | 公司經第二次修訂及經重列組織章程細則 | | 「審核委員會」 | 指 | 董事會審核委員會 | | 「董事會」 | 指 | 董事會 | | 「英屬處女群島」 | 指 | 英屬處女群島 | | 「本公司」 | 指 | 恒益控股有限公司，於二零一八年三月六日在開曼群島註冊成立的獲豁免有限 | | | | 公司 | | 「董 ...

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 分 內 容 而 產 生 或 因 依 賴 該 等 內 容 而 引 致 的 任 何 損 失 承 擔 任 何 責 任。 HANG YICK HOLDINGS COMPANY LIMITED 恒益控股有限公司 （於開曼群島註冊成立的有限公司） （股份代號：1894） 截 至 二 零 二 五 年 三 月 三 十 一 日 止 年 度 的 年 度 業 績 公 告 恒 益 控 股 有 限 公 司（「本 公 司」）董 事（「董 事」）會（「董 事 會」）宣 佈 本 公 司 及 其 附 屬 公 司（統 稱「本 集 團」）截 至 二 零 二 五 年 三 月 三 十 一 日 止 年 度（「二 零 二 五 年 財 政 年 度」）的 經 審 核 綜 合 財 務 業 績，連 同 截 至 二 零 二 四 年 三 月 三 十 一 日 止 年 度（「二 零 二 四 年 ...

Revenue Performance - Revenue from the sale of steel and metal products decreased by approximately HKD 16.2 million or about 77.1% to approximately HKD 4.8 million during the reporting period[9] - Overall revenue for the group decreased from approximately HKD 85.0 million to approximately HKD 78.8 million, a decline of about HKD 6.2 million or approximately 7.3% compared to the same period in 2023[11] - Revenue for the six months ended September 30, 2024, was approximately HKD 78,794,000, a decrease of about 7.4% from HKD 85,041,000 in the same period of 2023[51] - Revenue from steel and metal engineering services was HKD 74,016,000, up 15.6% from HKD 64,046,000 in the previous year[51] - Revenue from the sale of steel and metal products dropped significantly to HKD 4,778,000, down 77.2% from HKD 20,995,000 in the same period last year[51] - The group's revenue for the reporting period was approximately HKD 78.8 million, a decrease of about 7.3% compared to HKD 85.0 million in the same period last year[72] Profitability and Loss - The group reported a loss of approximately HKD 10.6 million for the reporting period, compared to a profit of approximately HKD 6.6 million in the same period last year[13] - The gross profit decreased from approximately HKD 11.8 million to about HKD 0.4 million, a decline of approximately 96.6%[64] - The gross profit margin fell from approximately 13.9% to about 0.5% due to rising material and labor costs, along with ongoing price competition[64] - The company incurred a loss before tax of HKD 10.368 million, compared to a profit of HKD 7.530 million in the previous year, reflecting a negative shift in financial performance[113] - The net loss attributable to shareholders for the period was HKD 10.661 million, compared to a profit of HKD 6.626 million in the same period last year[113] Financial Position - The group's debt-to-equity ratio was approximately 0.15% as of March 31, 2024, down from 0.25%[14] - Total cash and cash equivalents as of September 30, 2024, were HKD 43.5 million, down from HKD 63.6 million as of March 31, 2024[78] - The group's capital structure included equity of approximately HKD 159.4 million as of September 30, 2024, compared to HKD 160.0 million as of March 31, 2024[79] - The company’s total assets were reported at HKD 159,554,000 as of September 30, 2024, compared to HKD 159,969,000 as of March 31, 2024[120] - The company’s cash and cash equivalents decreased to HKD 43,482 million from HKD 63,556 million, indicating a reduction in liquidity[116] Trade Receivables and Impairments - Trade receivables and contract assets impairment loss was HKD 1,915,000, significantly higher than HKD 42,000 in the previous year[59] - As of September 30, 2024, trade receivables aged 0 to 30 days amounted to HKD 13,937,000, an increase from HKD 13,356,000 as of March 31, 2024, reflecting a growth of 4.3%[152] - Trade receivables aged over 90 days decreased significantly to HKD 3,489,000 from HKD 6,153,000, indicating a reduction of 43.2%[152] - Total trade receivables as of September 30, 2024, were HKD 19,524,000, slightly down from HKD 20,099,000 as of March 31, 2024, representing a decline of 2.8%[152] Employee and Operational Information - The group employed a total of 335 full-time employees as of September 30, 2024, with 180 located in Hong Kong and the remainder in China[17] - The group did not incur any significant impact on operations or liquidity due to currency fluctuations during the reporting period[14] - The group will continue to monitor foreign exchange risks and consider hedging significant foreign exchange risks as necessary[14] Capital Expenditures and Investments - The group invested approximately HKD 3.5 million in capital expenditures for property, plant, and equipment during the reporting period[84] - The group plans to allocate approximately HKD 51.2 million for machinery replacement and capacity enhancement, with an estimated timeline for completion by March 31, 2025[93] - The company completed a placement agreement to issue up to 153,520,000 shares at a price of HKD 0.054 per share, raising approximately HKD 7.8 million for future use[96] Dividends and Share Issuance - The board does not recommend the declaration of an interim dividend for the reporting period[88] - The company did not declare an interim dividend for the reporting period, consistent with the previous period where no dividend was declared[131] - The company issued new shares, raising HKD 8,290,000 during the period, with share issuance costs amounting to HKD (249,000)[125] Future Outlook and Strategy - The company is focused on maintaining a healthy balance sheet while exploring opportunities for market expansion and new product development[154] - The company aims to enhance operational efficiency through strategic initiatives and potential mergers and acquisitions in the future[154] - The company plans to appoint a suitable female candidate to the board within three months to comply with listing rules regarding board diversity[101]

Financial Performance - Revenue for the six months ended September 30, 2024, was HKD 78,794 thousand, compared to HKD 85,041 thousand for the same period in 2023, representing a decrease of approximately 7.4%[4] - Gross profit for the period was HKD 418 thousand, significantly lower than HKD 11,804 thousand in the previous year, indicating a decline of approximately 96.5%[4] - The company reported a loss attributable to owners of the company of HKD 10,661 thousand for the current period, compared to a profit of HKD 6,626 thousand in the prior period, reflecting a negative swing of approximately 261.0%[4] - Other income and gains decreased to HKD 55 thousand from HKD 6,360 thousand, a decline of approximately 99.1%[4] - For the six months ended September 30, 2024, the company reported a pre-tax loss of HKD 1,915,000, compared to a profit of HKD 42,000 for the same period in 2023[38] - The cost of goods sold recognized as expenses was HKD 49,559,000 for the six months ended September 30, 2024, compared to HKD 17,618,000 for the same period in 2023[38] - Basic and diluted earnings per share were based on a loss attributable to shareholders of HKD 10,661,000 for the period ended September 30, 2024, compared to a profit of HKD 6,626,000 for the same period in 2023[43] - The group reported a loss of approximately HKD 10.6 million for the reporting period, compared to a profit of approximately HKD 6.6 million in the same period last year[60] Assets and Liabilities - Total assets as of September 30, 2024, were HKD 152,279 thousand, down from HKD 159,668 thousand as of March 31, 2024, a decrease of approximately 4.7%[6] - Cash and cash equivalents decreased to HKD 43,482 thousand from HKD 63,556 thousand, representing a decline of approximately 31.6%[6] - The company's total liabilities decreased to HKD 23,138 thousand from HKD 27,903 thousand, a reduction of approximately 17.3%[6] - As of September 30, 2024, the group's equity was approximately HKD 159.4 million, with no bank borrowings reported[61] - The asset-to-equity ratio was approximately 0.15% as of September 30, 2024, compared to 0.25% as of March 31, 2024[61] Revenue Breakdown - Revenue from steel and metal engineering services for the six months ended September 30, 2024, was HKD 74,016,000, an increase from HKD 64,046,000 in the same period of 2023, representing a growth of approximately 14.4%[17] - Revenue from the sale of steel and metal products for the six months ended September 30, 2024, was HKD 4,778,000, a decrease from HKD 20,995,000 in the same period of 2023, representing a decline of approximately 77.2%[17] - The group's revenue for the reporting period was approximately HKD 78.8 million, a decrease of about 7.3% from HKD 85.0 million in the same period last year[54] - Revenue from steel and metal engineering services increased by approximately HKD 10.0 million or 15.6% to about HKD 74.0 million, while revenue from steel and metal product sales decreased by approximately HKD 16.2 million or 77.1% to about HKD 4.8 million[55] Cash Flow and Investments - The group invested approximately HKD 3.5 million in capital expenditures for properties, plants, and equipment during the reporting period[65] - The company has earmarked HKD 12.5 million for general working capital purposes, with an estimated remaining balance of HKD 15.2 million[74] - The net proceeds from the placement of shares, amounting to approximately HKD 7.8 million, have been fully utilized as of September 30, 2024[78] Corporate Governance and Compliance - The company has adhered to all applicable corporate governance rules during the reporting period, except for certain deviations noted[81] - The audit committee, composed entirely of independent non-executive directors, has reviewed and approved the unaudited condensed consolidated financial statements for the reporting period[102] - The company has not applied any new accounting standards or interpretations that have not yet come into effect during the reporting period, ensuring consistency in financial reporting[15] Employee and Operational Information - As of September 30, 2024, the group employed a total of 335 full-time employees, with 180 located in Hong Kong and the remainder in China[71] - The group’s main customers are construction companies, contractors, and engineering firms in Hong Kong, with contracts primarily being fixed-price contracts[17] Future Plans and Outlook - The company plans to allocate approximately HKD 51.2 million for machinery replacement and capacity enhancement, with an estimated completion by March 31, 2025[74] - The revised allocation for expanding the workforce in Hong Kong and China is set at HKD 33.7 million, with no changes to the previous allocation[74] - There were no significant future investment or capital asset plans disclosed by the group[64] Dividends and Shareholder Information - No interim dividend was declared for the six months ended September 30, 2024, consistent with the previous period[44] - The board does not recommend declaring an interim dividend for the reporting period[70]