公告称，2025年上半年，营商环境仍面临多重挑战，包括持续的全球经济不明朗、旷日持久的通胀压 力、趋于谨慎的消费者支出行为及美国施加的关税影响。因此，消费者需求及订单量仍受影响。尽管如 此，集团截至2025年6月30日止6个月的整体销售仍取得温和增长。然而，由于截至2025年6月30日止6个 月产生税项开支，期内除税后亏损有所增加。 天长集团(02182)发布截至2025年6月30日止6个月中期业绩，该集团取得收益2.54亿港元，同比增加 11.65%;净亏损1158.7万港元，同比增加45.86%;每股基本亏损1.87港仙。 ...

该信息由智通财经网提供 智通财经APP讯，天长集团(02182)发布截至2025年6月30日止6个月中期业绩，该集团取得收益2.54亿港 元，同比增加11.65%;净亏损1158.7万港元，同比增加45.86%;每股基本亏损1.87港仙。 公告称，2025年上半年，营商环境仍面临多重挑战，包括持续的全球经济不明朗、旷日持久的通胀压 力、趋于谨慎的消费者支出行为及美国施加的关税影响。因此，消费者需求及订单量仍受影响。尽管如 此，集团截至2025年6月30日止6个月的整体销售仍取得温和增长。然而，由于截至2025年6月30日止6个 月产生税项开支，期内除税后亏损有所增加。 ...

格隆汇8月27日丨天长集团(02182.HK)发布公告，截至2025年6月30日止六个月，实现收益2.54亿港元， 同比增加11.7%；毛利为4816万港元，同比增加18.4%；公司拥有人应占亏损为1158.7万港元，上年同期 公司拥有人应占亏损为794.4万港元；基本每股亏损1.87港仙。 ...

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。 （股份代號：2182） 截 至2025年 6 月 30 日止六個月的 中期業績公告 天長集團控股有限公司（「本公司」）董事（「董事」）會（「董事會」）欣然宣佈本公司及其附 屬公司（統稱為「本集團」）截至2025年6月30日止六個月的未經審核簡明綜合業績，連 同截至2024年同期的比較數字載列如下： 簡明綜合收益表 （於開曼群島註冊成立之有限公司） 於2025年6月30日 | | | 截至6月30日止六個月 | | | --- | --- | --- | --- | | | | 2025年 | 2024年 | | | | （未經審核） | （未經審核） | | | 附註 | 千港元 | 千港元 | | 收益 | 3 | 254,213 | 227,680 | | 商品銷售成本 | | (206,053) | (186,998) | | 毛利 | | 48,160 | 40,682 | | 其他收入 | 4 ...

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。 （於開曼群島註冊成立之有限公司） （股份代號：2182） 董事會會議召開日期 天長集團控股有限公司（「本公司」）董事會（「董事會」）謹此宣佈，將於2025年8月27日（星期 三）舉行董事會會議，藉以（其中包括）考慮及批准本公司及其附屬公司截至 2025年6月30日止 六個月的中期業績及考慮派付中期股息（如有）。 承董事會命 天長集團控股有限公司 主席 陳燦林 香港，2025年8月11日 於本公告日期，本公司的執行董事為陳燦林先生、潘寶嫻女士及陳燕欣女士；本公司的獨立非執行董事為吳志偉 先生、洪俊良先生及陳秉階先生。 ...

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。 （於開曼群島註冊成立之有限公司） （股份代號：2182） 盈利警告 本公告乃由天長集團控股有限公司（「本公司」，連同其附屬公司統稱為「本集團」） 根據香港聯合交易所有限公司證券上市規則（「上市規則」）第13.09條及香港法例 第571章證券及期貨條例第XIVA部的內幕消息條文（定義見上市規則）所作出。 本公司董事會（「董事會」）謹此知會本公司股東及潛在投資者，根據董事會對本集 團截至2025年6月30日止六個月之未經審核綜合管理賬目及董事會現時可得資 料作出之初步評估，本集團於截至 2025年6月30日止六個月將錄得介乎250百萬 港元至260百萬港元之收益，較截至2024年6月30日止六個月之收益227.7百萬 港元增加約10%至14%。本集團預計截至2025年6月30日止六個月將錄得介乎8 百萬港元至10百萬港元之除稅前虧損，較截至2024年6月30日止六個月之除稅 前虧損10.6百萬港元減少約25 ...

Financial Performance - The Group's total revenue for the year was approximately HK$539.6 million, a decrease of about 22.6% from HK$697.5 million in 2023[14] - The loss attributable to equity holders of the Company was approximately HK$13.7 million, compared to a profit of HK$23.5 million in 2023[18] - Basic loss per share attributable to equity holders was approximately 2.20 HK cents, down from earnings per share of 3.78 HK cents in 2023[18] - Revenue for the year ended December 31, 2024, was approximately HK$539.6 million, representing a decrease of approximately HK$157.9 million, or approximately 22.6%, from approximately HK$697.5 million for the year ended December 31, 2023[35] - E-cigarette products segment revenue for the year ended 31 December 2024 was approximately HK$91.0 million, a decrease of approximately HK$31.7 million or 25.8% from HK$122.7 million in 2023, primarily due to a decrease in sales orders[40] - Medical consumable products segment revenue for the year ended 31 December 2024 was approximately HK$3.0 million, an increase of approximately HK$0.6 million or 25.0% from HK$2.4 million in 2023, driven by increased sales of medical device products[41] - Gross profit for the year ended 31 December 2024 was approximately HK$110.1 million, with a gross profit margin of 20.4%, compared to HK$135.9 million and 19.5% in 2023[42] - Other income for the year ended 31 December 2024 was approximately HK$8.5 million, a decrease of approximately HK$7.6 million or 47.2% from HK$16.1 million in 2023, due to reduced rental and termination fee income[49] Operational Developments - The Group has established a research and development center in Shenzhen, focusing on new product development and advancing core technologies for e-cigarettes[13] - The business operates through three segments: integrated plastic solutions, e-cigarette products, and medical consumable products, distributing to both domestic and overseas markets[12] - The Group has obtained the Authorised Economic Operator (AEO) Certificate from China Customs, enhancing operational efficiency[12] - The Group established a research and development center in Shenzhen in 2023, focusing on advancing core e-cigarette technologies, including atomization technology and coil design[28] - The Group obtained the Tobacco Monopoly Production Enterprise License for OEM e-cigarette products, valid until 2025[27] - The cleanroom facility in Huizhou has obtained the pharmaceutical industry standards for sterile medical devices and has been certified under EN ISO13485:2016[33] - The Group's procedure face masks have attained ASTM F2100 Level 3 and EN14683 Type IIR standards, with additional higher-level masks like KN95 and FFP2 developed[34] Strategic Outlook - Future plans include broadening the customer base for high-quality e-cigarettes and plastic products, while enhancing cost efficiency to strengthen competitiveness[19] - The Group aims to expand its product offerings, including e-cigarette products, plastic products, and medical consumable products, to drive long-term growth[19] - The Group's optimistic outlook is supported by strategic measures to improve cost efficiency and strengthen competitiveness[22] Environmental, Social, and Governance (ESG) Initiatives - The Group aims to reduce energy consumption intensity by 3% by 2030, using 2021 as the baseline[111] - The Group plans to decrease water consumption by 3% by 2030, with 2021 as the baseline[111] - The Group targets a 10% reduction in hazardous and non-hazardous waste by 2030, using 2021 as the baseline[111] - The Group intends to cut carbon emissions by 10% by 2030, with 2021 set as the baseline[111] - The ESG Report adheres to principles of materiality, quantitative data, consistency, and balance to ensure accurate reporting[97] - The Board is responsible for overseeing the Group's ESG strategy and ensuring cooperation among departments to meet sustainability goals[104] - Stakeholder engagement is prioritized through open dialogue to understand expectations regarding ESG issues[113] - The Group's ESG targets provide a roadmap for continuous improvement and innovation towards sustainability[112] Emissions and Waste Management - The Group's nitrogen oxides (NOx) emissions decreased from 118.70 kg in FY2023 to 63.66 kg in FY2024, representing a reduction of approximately 46.5%[136] - Sulphur oxides (SOx) emissions reduced from 0.75 kg in FY2023 to 0.46 kg in FY2024, a decrease of about 38.7%[136] - Particulate matter (PM) emissions fell from 7.69 kg in FY2023 to 5.07 kg in FY2024, showing a reduction of approximately 34.2%[136] - The Group has established an environmental management system in accordance with ISO 14001:2015 to mitigate environmental impact[126] - The Group has implemented "Procedures for Managing Wastewater, Exhaust Gas and Noise" to enhance daily operational practices and reduce emissions[132] - Total GHG emissions decreased from 18,143.40 tCO2e in FY2023 to 17,619.65 tCO2e in FY2024, representing a reduction of approximately 2.9%[141] - Scope 1 direct emissions increased from 549.03 tCO2e in FY2023 to 678.39 tCO2e in FY2024, an increase of about 23.5%[141] - Scope 2 indirect emissions decreased from 17,204.37 tCO2e in FY2023 to 16,496.50 tCO2e in FY2024, a reduction of approximately 4.1%[141] - Scope 3 other indirect emissions rose from 390.00 tCO2e in FY2023 to 444.76 tCO2e in FY2024, an increase of about 14.0%[141] - GHG emissions intensity increased from 25.99 tCO2e/million HKD revenue in FY2023 to 32.63 tCO2e/million HKD revenue in FY2024, an increase of approximately 25.6%[141] - Hazardous waste reduced to 8.31 tonnes in FY2024 from 11.96 tonnes in FY2023, a decrease of approximately 30.5%[156] - Non-hazardous waste decreased to 238.59 tonnes in FY2024 from 287.77 tonnes in FY2023, a reduction of about 17.1%[156] - Total plastic recycling increased to 94 tonnes in FY2024 from 88 tonnes in FY2023, representing a growth of 6.8%[157] - Total paper recycling rose to 54 tonnes in FY2024 from 49 tonnes in FY2023, an increase of 10.2%[157] Compliance and Risk Management - The Group is committed to monitoring environmental regulations to avoid cost increments and reputational risks associated with non-compliance[193] - The Group has established mitigation plans to address physical risks from climate change, including flexible work arrangements during extreme weather events[190] - The Group adheres to all applicable national and local environmental laws and regulations, ensuring compliance in emissions and waste management[131] Employee Welfare and Development - The Group emphasizes employee development and welfare, offering competitive compensation and clear career paths to enhance retention[196] - During the reporting period, there were no material non-compliance issues related to employment practices that significantly impacted the Group[200]

Financial Performance - The total revenue for the year ended December 31, 2024, was HKD 539,611,000, a decrease of 22.7% compared to HKD 697,514,000 in 2023[3] - Gross profit for the same period was HKD 110,123,000, down 19.0% from HKD 135,914,000 in 2023[3] - The net loss attributable to equity holders for the year was HKD 13,665,000, compared to a profit of HKD 23,457,000 in 2023[3] - Basic and diluted loss per share for 2024 was HKD 2.20, compared to earnings of HKD 3.78 in 2023[3] - The company reported a total comprehensive loss of HKD 28,521,000 for the year, compared to a comprehensive income of HKD 13,438,000 in 2023[4] - The company reported a pre-tax loss of HKD 10,790,000 for the year ending December 31, 2024, compared to a profit of HKD 25,921,000 in 2023[24] - The company achieved a net loss of HKD 13,665,000 for the year ending December 31, 2024, compared to a net profit of HKD 23,457,000 in 2023[25] - The company reported a loss attributable to equity holders of HKD 13,665,000 for the year ended December 31, 2024, compared to a profit of HKD 23,457,000 in 2023, resulting in a basic loss per share of HKD (2.20) compared to HKD 3.78 in the previous year[32] - Other income for the year ended December 31, 2024, was approximately HKD 8.5 million, a decrease of about HKD 7.6 million or 47.2% from HKD 16.1 million in the previous year[49] Revenue Breakdown - The electronic cigarette products segment generated revenue of HKD 90,989,000 in 2024, down from HKD 122,726,000 in 2023, reflecting a decrease of about 26%[25] - The integrated injection molding solutions segment reported revenue of HKD 445,558,000 in 2024, compared to HKD 572,400,000 in 2023, indicating a decline of approximately 22.2%[25] - The medical consumables segment achieved revenue of HKD 3,064,000 in 2024, an increase from HKD 2,388,000 in 2023, marking a growth of about 28.3%[25] - Integrated injection molding solutions segment revenue was approximately HKD 445.6 million, accounting for about 82.6% of total revenue, down approximately HKD 126.8 million or 22.2% from HKD 572.4 million in the previous year[47] - E-cigarette products segment revenue was approximately HKD 91.0 million, representing about 16.9% of total revenue, a decrease of approximately HKD 31.7 million or 25.8% from HKD 122.7 million in the previous year[47] Assets and Liabilities - Total assets as of December 31, 2024, were HKD 768,132,000, a decrease from HKD 800,695,000 in 2023[5] - Non-current assets decreased to HKD 590,974,000 in 2024 from HKD 647,253,000 in 2023[5] - Current liabilities decreased to HKD 156,181,000 in 2024 from HKD 173,686,000 in 2023[5] - Trade payables increased to HKD 73,066,000 in 2024 from HKD 55,512,000 in 2023, reflecting a rise in obligations to suppliers[36] - Interest-bearing loans decreased to HKD 31,221 thousand in 2024 from HKD 61,939 thousand in 2023, reflecting a significant reduction[38] - The company had interest-bearing borrowings of approximately HKD 31.2 million as of December 31, 2024, down from HKD 61.9 million in the previous year, with a weighted average effective interest rate of 3.76%[56] Expenses - Total administrative and other operating expenses for 2024 were HKD 116,719,000, compared to HKD 114,780,000 in 2023, showing an increase of about 1.7%[25] - Total employee costs amounted to HKD 151,803,000 in 2024, slightly down from HKD 151,844,000 in 2023, with salaries and allowances increasing to HKD 138,555,000 from HKD 136,628,000[7] - Research and development expenses decreased significantly to HKD 17,798,000 in 2024 from HKD 29,491,000 in 2023, indicating a reduction in investment in new technologies[7] - The total income tax expense for the year was HKD 2,875,000, up from HKD 2,464,000 in 2023, with the company not recognizing any Hong Kong profits tax provision due to losses incurred[8] Corporate Governance and Compliance - The company has adopted the corporate governance code to ensure proper management of business activities and decision-making processes[68] - The audit committee has reviewed the consolidated financial statements for the year ending December 31, 2024, and discussed audit and internal control matters[69] - The company has confirmed compliance with the standard code for securities trading by all directors for the year ending December 31, 2024[71] Future Outlook and Developments - The company expects no significant impact on its consolidated financial statements from the adoption of new or revised Hong Kong Financial Reporting Standards in the future[19] - The company plans to expand its customer base for high-quality e-cigarettes and plastic products, supported by its R&D center to enhance core technology and competitive advantages[55] - The company established a research and development center in Shenzhen to enhance core technologies in electronic cigarettes, focusing on atomization and heating wire technologies[40][44] - The company has obtained a tobacco production license from the National Tobacco Monopoly Administration of China, valid until 2025, for its electronic cigarette products[44] - The medical consumables division has developed higher-grade protective masks, including KN95 and FFP2 masks, which meet various international standards[46] Dividends and Shareholder Returns - The company did not declare a final dividend for 2024, compared to a final dividend of HKD 9,300,000 (HKD 1.5 per share) in 2023[31] - The board of directors has not recommended the payment of a final dividend for the year ending December 31, 2024, compared to HKD 0.015 per share in 2023[72] Miscellaneous - There were no significant acquisitions or disposals of subsidiaries or associates during the year ended December 31, 2024[58] - The company and its subsidiaries did not purchase, redeem, or sell any of their listed securities during the year ending December 31, 2024[66] - As of December 31, 2024, the group has no other significant capital commitments, compared to HKD 181,000 in 2023[67] - The annual performance announcement and annual report for the year ending December 31, 2024, will be made available on the company's website and the stock exchange[73]

Financial Performance - The Group's total revenue for the six months ended June 30, 2024, was approximately HK$227.7 million, a decrease of approximately 43.2% compared to HK$400.9 million for the same period in 2023[23]. - The Group recorded a gross profit of approximately HK$40.7 million, with a gross profit margin of approximately 17.9%, down from HK$80.0 million and 20.0% respectively in the previous year[23]. - The loss attributable to equity holders of the Company for the six months ended June 30, 2024, was approximately HK$7.9 million, compared to a profit of HK$20.6 million for the same period in 2023[23]. - Basic loss per share attributable to equity holders was approximately 1.28 HK cents, compared to earnings per share of 3.33 HK cents in the previous year[23]. - Revenue for the six months ended June 30, 2024, was approximately HK$227.7 million, a decrease of approximately HK$173.2 million, or 43.2%, from approximately HK$400.9 million for the same period in 2023[35]. - Integrated plastic solutions segment revenue for the same period was approximately HK$179.3 million, accounting for approximately 78.8% of total revenue, representing a decrease of approximately HK$139.3 million, or 43.7%, from approximately HK$318.6 million in 2023[35]. - E-cigarette products segment revenue for the six months ended June 30, 2024, was approximately HK$47.2 million, accounting for approximately 20.7% of total revenue, a decrease of approximately HK$34.7 million, or 42.4%, from approximately HK$81.9 million in 2023[36]. - Medical consumable products segment revenue for the same period was approximately HK$1.2 million, accounting for approximately 0.5% of total revenue, an increase of approximately HK$0.8 million, or 200.0%, from approximately HK$0.4 million in 2023[36]. - The total comprehensive loss for the period attributable to equity holders of the company was HK$11,923,000, compared to a loss of HK$4,440,000 in the prior year[99]. - The company reported a loss for the period of HK$7,944,000 for the six months ended June 30, 2024[104]. Operational Developments - The Group established a research and development center in Shenzhen, focusing on advancing core e-cigarette technologies, including atomization and coil technologies[22]. - The Group obtained the Authorised Economic Operator (AEO) Certificate from China Customs in 2023, enhancing operational efficiency[21]. - The Group distributes its products in domestic and overseas markets, including Europe, Asia, and the United States[21]. - The Group's medical consumable products segment includes the manufacturing and sales of disposable face masks under the brand "CAREWE"[21]. - The Group obtained a Tobacco Monopoly Production Enterprise License valid until 2025 for manufacturing e-cigarette products[28]. - The cleanroom facility in Huizhou has met pharmaceutical industry standards and has been certified for medical device manufacturing[32]. - The Group has made no material acquisitions or disposals of subsidiaries and associated companies during the six months ended June 30, 2024[59]. Financial Position - As of June 30, 2024, the Group had cash and cash equivalents of approximately HK$150.6 million, an increase from HK$132.6 million as of December 31, 2023[53]. - Interest-bearing borrowings amounted to HK$61.7 million as of June 30, 2024, with a weighted average effective interest rate of approximately 3.51% per annum[53]. - As of June 30, 2024, the Group's net asset value totaled approximately HKD 172.5 million, down from HKD 374.7 million as of December 31, 2023[66]. - The Group did not hold any significant investments in equity interests in other companies during the six months ended June 30, 2024[69]. - The Group has not purchased, redeemed, or sold any of its listed securities during the six months ended June 30, 2024[72]. - The Group employed 919 staff members as of June 30, 2024, with a compensation policy based on performance and company results[68]. - As of June 30, 2024, non-current assets totaled HK$619,742,000, a decrease of 4.25% from HK$647,253,000 as of December 31, 2023[101]. - Current assets increased to HK$335,059,000, up 2.83% from HK$327,128,000 at the end of 2023[101]. - Net current assets improved to HK$164,550,000, reflecting an increase of 7.25% compared to HK$153,442,000 at the end of 2023[101]. - Total assets less current liabilities decreased to HK$784,292,000, down 2.89% from HK$800,695,000 as of December 31, 2023[101]. - Net assets as of June 30, 2024, were HK$761,541,000, a decline of 2.71% from HK$782,764,000 at the end of 2023[102]. Governance and Compliance - The audit committee has reviewed the unaudited condensed consolidated financial statements for the six months ended June 30, 2024[74]. - The Group has complied with the Corporate Governance Code during the reporting period[75]. - The chairman of the Board also serves as the chief executive officer, a deviation from typical governance practices, justified by the chairman's experience[74]. - There were no significant events after June 30, 2024, that could materially affect the Group's assets, liabilities, or future operations[67]. Shareholder Information - As of June 30, 2024, Mr. Chan Tsan Lam holds a total interest of 409,367,000 shares, representing approximately 66.03% of the company's issued ordinary shares[82]. - Oceanic Green, New Strength, Gold Alliance, and Treasure Line, all wholly owned by Mr. Chan, collectively hold 127,100,000 shares (20.5%) and 94,395,000 shares (15.2%) respectively[86]. - Ms. Fung Suk Yee May, spouse of Mr. Chan, is deemed to have an interest in 409,367,000 shares, equating to 66.03% of the company[87]. - The company has adopted a share option scheme on May 28, 2019, aimed at rewarding selected participants for their contributions[90]. - The total number of shares held by substantial shareholders includes 127,100,000 shares by Oceanic Green and New Strength, and 94,395,000 shares by Gold Alliance[86]. - The beneficial interest of Mr. Chan Tsan Lam in controlled corporations is noted, with a significant portion of shares held through these entities[84]. - The company has not disclosed any other substantial shareholders with interests exceeding 5% as of June 30, 2024[88]. - The share option scheme includes various eligible participants such as employees and directors, enhancing employee engagement and retention[90]. - The total interests of directors in shares and underlying shares are recorded in compliance with the Securities and Futures Ordinance[83]. Taxation and Regulatory Matters - The total income tax credit for the six months ended June 30, 2024, was HK$2,631,000, compared to an expense of HK$1,590,000 in the previous year[137]. - For the six months ended June 30, 2024, the assessable profits of the Hong Kong subsidiary were taxed at 8.25% for the first HK$2 million and 16.5% for profits above that[138][140]. - The Group's entities in Hong Kong and the Cayman Islands did not incur assessable profits for the six months ended June 30, 2023, resulting in no Hong Kong Profits Tax being provided[138][140]. - Huizhou Tian Chang Industrial Company Limited is recognized as a "New and High Technology Enterprise" and benefits from a preferential tax rate of 15% during its valid period[140][142]. - The PRC allows enterprises engaging in R&D to claim a maximum of 200% of their R&D expenses as "Super Deduction" for tax purposes[140][142]. Cash Flow and Investments - Cash and cash equivalents increased to HK$150,606,000, up 13.59% from HK$132,590,000 at the end of 2023[101]. - Net cash from operating activities for the six months ended June 30, 2024, was HK$22,394, a decrease of 64.3% compared to HK$62,644 in the same period of 2023[105]. - Net cash from investing activities was HK$8,267, compared to a net cash used of HK$578 in the prior year, indicating a significant improvement[105]. - The company reported a repayment of interest-bearing borrowings totaling HK$27,859, slightly down from HK$28,367 in the previous year[105]. - The company did not acquire any subsidiaries during the current period, contrasting with a previous acquisition that cost HK$70[105]. - The company incurred finance costs of HK$1,467,000 for the six months ended June 30, 2024, down from HK$3,123,000 in the same period of 2023, reflecting a decrease of approximately 53%[98]. Segment Performance - For the six months ended June 30, 2024, the total segment revenue was HK$227,680,000, with e-cigarettes contributing HK$47,142,000, integrated plastic solutions HK$179,307,000, and medical consumable products HK$1,231,000[109]. - The gross profit for the total segments was HK$40,682,000, with e-cigarettes at HK$5,737,000, integrated plastic solutions at HK$34,880,000, and medical consumable products at HK$65,000[109]. - The segment results showed a loss before tax of HK$10,575,000, with a total loss for the period amounting to HK$7,944,000[109]. - Selling and distribution costs totaled HK$2,416,000, with integrated plastic solutions accounting for HK$2,409,000[109]. - The company reported a reversal of loss allowance on trade receivables amounting to HK$151,000, primarily from the integrated plastic solutions segment[109]. Research and Development - Research and development expenses for the six months ended June 30, 2024, totaled HK$9,462, with HK$1,969 for e-cigarettes and HK$7,493 for integrated plastic solutions[113]. - The Group's segments include e-cigarettes products, integrated plastic solutions, and medical consumable products, with no aggregation of operating segments reported[108]. - The management does not anticipate substantial changes in accounting policies or material impacts on financial position from future HKFRS adoptions[107]. - The Group's financial performance and cash flow were not materially affected by the new accounting standards adopted[107].

Financial Performance - The company reported a revenue of HKD 227,680,000 for the six months ended June 30, 2024, a decrease of 43.1% compared to HKD 400,901,000 in the same period of 2023[1]. - The net loss attributable to equity holders for the period was HKD 7,944,000, compared to a profit of HKD 20,647,000 in the prior year, representing a significant decline[2]. - The gross profit for the period was HKD 40,682,000, down from HKD 79,974,000, indicating a decrease of 49.2% year-on-year[1]. - For the six months ended June 30, 2024, the total segment revenue was HKD 227,680,000, with electronic cigarette products contributing HKD 47,142,000, integrated injection molding solutions HKD 179,307,000, and medical consumables HKD 1,231,000[9]. - The gross profit for the same period was HKD 40,682,000, with electronic cigarette products at HKD 5,737,000, integrated injection molding solutions at HKD 34,880,000, and medical consumables at HKD 65,000[9]. - The company reported a pre-tax loss of HKD 10,575,000 for the period, with a net loss of HKD 7,944,000[9]. - Revenue from electronic cigarette products for the six months ended June 30, 2024, was HKD 47,142,000, a decrease of 42.2% compared to HKD 81,868,000 for the same period in 2023[16]. - Revenue from the sale of molds and plastic products was HKD 179,307,000 for the six months ended June 30, 2024, down 43.8% from HKD 318,622,000 in the prior year[16]. - Basic loss per share for the six months ended June 30, 2024, was HKD (1.28), compared to earnings of HKD 3.33 per share for the same period in 2023[22]. - The company declared a cash dividend of HKD 0.015 per ordinary share for the year ended December 31, 2023, totaling approximately HKD 9,300,000, down from HKD 12,400,000 in 2022[21]. - The company did not declare an interim dividend for the six months ended June 30, 2024, compared to no dividend declared for the same period in 2023[21]. Assets and Liabilities - The company's total assets decreased to HKD 784,292,000 as of June 30, 2024, from HKD 800,695,000 at the end of 2023, reflecting a decline of 2.0%[3]. - Non-current assets were reported at HKD 619,742,000, down from HKD 647,253,000, a decrease of 4.3%[3]. - The total liabilities as of June 30, 2024, were HKD 193,260,000, with segment liabilities for electronic cigarette products at HKD 16,402,000, integrated injection molding solutions at HKD 58,630,000, and no liabilities for medical consumables[11]. - As of June 30, 2024, the group had cash and cash equivalents of approximately HKD 150.6 million, an increase from HKD 132.6 million as of December 31, 2023[43]. - As of June 30, 2024, interest-bearing borrowings were HKD 61.7 million, with a weighted average effective annual interest rate of approximately 3.51%, down from 3.91% as of December 31, 2023[43]. - The group had a debt-to-equity ratio of 9.7%, compared to 8.8% as of December 31, 2023[43]. Research and Development - Research and development expenses for the six months ended June 30, 2024, totaled HKD 9,462,000, with electronic cigarette products at HKD 1,969,000 and integrated injection molding solutions at HKD 7,493,000[11]. - The company established a research and development center in Shenzhen to enhance core technologies for e-cigarettes, focusing on atomization technology and heating wire innovation[33]. - The company has invested in R&D projects to support long-term development amid external uncertainties and inflationary pressures affecting consumer demand[31]. Operational Efficiency - The company received an advanced certification from Chinese customs, improving operational efficiency[31]. - The company has not held any collateral or other credit enhancement arrangements for its trade receivables balance as of June 30, 2024[26]. - The company’s cash flow from operations remains stable, with no significant changes reported in the financial statements[30]. Segment Performance - The integrated injection molding solutions segment generated revenue of approximately HKD 179.3 million, accounting for about 78.8% of total revenue, down approximately 43.7% from HKD 318.6 million in the same period last year[35]. - The e-cigarette products segment reported revenue of approximately HKD 47.2 million, representing about 20.7% of total revenue, a decrease of approximately 42.4% from HKD 81.9 million in the previous year[35]. - The medical consumables segment's revenue increased to approximately HKD 1.2 million, accounting for about 0.5% of total revenue, up approximately 200.0% from HKD 0.4 million in the same period last year[35]. Financial Costs and Tax - The company incurred total finance costs of HKD 1,467,000 for the six months ended June 30, 2024, a decrease of 53.1% from HKD 3,123,000 in the same period of 2023[18]. - Financial costs for the six months ended June 30, 2024, were approximately HKD 1.5 million, a decrease of about HKD 1.6 million or approximately 51.6% compared to HKD 3.1 million in the same period of 2023[39]. - Income tax credit for the six months ended June 30, 2024, was approximately HKD 2.6 million, a decrease of about HKD 4.2 million or approximately 262.5% compared to income tax expense of HKD 1.6 million in the same period of 2023[40]. Corporate Governance - The audit committee was established on February 8, 2018, and consists of three members, with Mr. Wu Zhiwei as the chairman, who possesses the necessary professional qualifications as per listing rules[51]. - The company has adopted the standard code of conduct for securities trading by directors and senior management, confirming compliance for the six months ending June 30, 2024[52]. - The board does not recommend the payment of an interim dividend for the six months ending June 30, 2024, consistent with the previous year[53]. - The interim results announcement for the six months ending June 30, 2024, is available on the Hong Kong Stock Exchange and the company's website[54].