Group 1 - The company,怡俊集团控股 (02442), announced a final dividend of HKD 0.05 per share to be distributed on November 27, 2025 [1]

EF001 第 2 頁 共 2 頁 v 1.1.1 發行人所發行上市權證/可轉換債券的相關信息 發行人所發行上市權證/可轉換債券 不適用 其他信息 其他信息 不適用 發行人董事 於本公告日期，董事會包括執行董事吳榮煥先生、吳榮盛先生及王軍先生；及獨立非執行董事龐錦強教授、鄭承欣女士及羅智弘先 生。 免責聲明 | 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 | | | --- | --- | | 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。 | | | 股票發行人現金股息公告 | | | 發行人名稱 | 怡俊集團股份有限公司 | | 股份代號 | 02442 | | 多櫃檯股份代號及貨幣 | 不適用 | | 相關股份代號及名稱 | 不適用 | | 公告標題 | 截至2025年6月30日止年度之末期股息 | | 公告日期 | 2025年9月26日 | | 公告狀態 | 新公告 | | 股息信息 | | | 股息類型 | 末期 | | 股息性質 | 普通股息 | | 財政年末 | 2025年6月30日 ...

Group 1 - The company reported revenue of HKD 314 million for the fiscal year ending June 30, 2025, representing a year-on-year decrease of 10.9% [1] - The company incurred a loss of HKD 476,000 during the year, marking a shift from profit to loss compared to the previous year [1] - The basic loss per share was HKD 0.12 [1]

[Annual Results Announcement Financial Summary](index=1&type=section&id=Annual%20Results%20Announcement%20Financial%20Summary) The group's financial performance for FY2025 showed a significant decline in revenue and profitability, shifting from profit to loss with reduced dividends Key Financial Indicators for FY2025 vs. FY2024 | Indicator | FY2025 (HKD) | FY2024 (HKD) | Change | | :--- | :--- | :--- | :--- | | Revenue | 314.5 million | 352.9 million | Decreased 10.9% | | Gross Margin | 8.3% | 18.0% | Decreased 9.7 percentage points | | (Loss) Profit Before Tax | (0.1) million | 43.0 million | Shifted from profit to loss | | (Loss) Profit for the Year | (0.5) million | 35.8 million | Shifted from profit to loss | | (Loss) Earnings Per Share | (0.12) HK cents | 8.78 HK cents | Shifted from profit to loss | | Final Dividend Per Ordinary Share | 0.05 HKD | 0.172 HKD | Decreased 70.9% | [Consolidated Financial Results](index=2&type=section&id=Consolidated%20Financial%20Results) This section presents the group's consolidated financial statements, including income, balance sheet, and detailed notes on various financial components [Consolidated Statement of Profit or Loss and Other Comprehensive Income](index=2&type=section&id=Consolidated%20Statement%20of%20Profit%20or%20Loss%20and%20Other%20Comprehensive%20Income) The group's FY2025 revenue decreased to **HKD 314.5 million** from **HKD 352.9 million**, with a significant drop in gross profit leading to a pre-tax loss and a net loss of **HKD 0.5 million** Consolidated Statement of Profit or Loss and Other Comprehensive Income (thousand HKD) | Indicator | 2025 (thousand HKD) | 2024 (thousand HKD) | | :--- | :--- | :--- | | Revenue | 314,469 | 352,922 | | Cost of services | (288,339) | (289,337) | | Gross profit | 26,130 | 63,585 | | Other income | 1,746 | 2,360 | | Impairment losses and write-offs, net of reversal | (5,493) | (2,088) | | Administrative expenses | (22,337) | (20,844) | | Finance costs | (114) | (33) | | (Loss) Profit before tax | (68) | 42,980 | | Income tax expense | (408) | (7,154) | | (Loss) Profit and total comprehensive (expense) income for the year | (476) | 35,826 | | (Loss) Earnings per share (HK cents) | (0.12) | 8.78 | [Consolidated Statement of Financial Position](index=3&type=section&id=Consolidated%20Statement%20of%20Financial%20Position) As of June 30, 2025, the group's net current assets decreased to **HKD 214.6 million**, with total assets less current liabilities and total equity both at **HKD 222.1 million** Key Items from Consolidated Statement of Financial Position (thousand HKD) | Indicator | 2025 (thousand HKD) | 2024 (thousand HKD) | | :--- | :--- | :--- | | Non-current assets | 7,494 | 9,289 | | Current assets | 229,849 | 309,605 | | Current liabilities | 15,286 | 24,787 | | Net current assets | 214,563 | 284,818 | | Total assets less current liabilities | 222,057 | 294,107 | | Non-current liabilities | – | 1,398 | | Net assets | 222,057 | 292,709 | | Total equity | 222,057 | 292,709 | [Notes to the Consolidated Financial Statements](index=5&type=section&id=Notes%20to%20the%20Consolidated%20Financial%20Statements) This section provides supplementary details on the group's business nature, revenue breakdown, expenses, taxation, dividends, earnings per share, and receivables/payables [1. General Information](index=5&type=section&id=1.%20General%20Information) This section outlines the company's incorporation details, listing status, primary business activities, and ultimate controlling parties - Easy Smart Group Holdings Limited was incorporated in the Cayman Islands and listed on the Main Board of the Hong Kong Stock Exchange on May 9, 2023[7](index=7&type=chunk) - The company is an investment holding company, primarily engaged in providing passive fire engineering and passive fire information services in Hong Kong[7](index=7&type=chunk) - Ding Run Investment Limited is the company's direct and ultimate holding company, with Mr. Ng Wing Woon as the ultimate controlling shareholder[7](index=7&type=chunk) [2. Revenue and Segment Information](index=5&type=section&id=2.%20Revenue%20and%20Segment%20Information) This section details the group's revenue sources, primarily from passive fire engineering and information services, segmented by project type - The group's revenue primarily derives from passive fire engineering and passive fire information services[9](index=9&type=chunk) Revenue Breakdown (thousand HKD) | Service Category | 2025 (thousand HKD) | 2024 (thousand HKD) | | :--- | :--- | :--- | | Passive Fire Engineering | 314,399 | 352,712 | | Passive Fire Information Services | 70 | 210 | | **Total** | **314,469** | **352,922** | | Project Category | | | | Private Projects | 61,419 | 54,716 | | Public Projects | 253,050 | 298,206 | | **Total** | **314,469** | **352,922** | - The group primarily operates in Hong Kong, with all revenue and non-current assets originating from Hong Kong[12](index=12&type=chunk) [3. Other Income](index=6&type=section&id=3.%20Other%20Income) This section outlines the components of the group's other income, primarily consisting of interest and miscellaneous income Composition of Other Income (thousand HKD) | Item | 2025 (thousand HKD) | 2024 (thousand HKD) | | :--- | :--- | :--- | | Interest income | 1,544 | 2,278 | | Miscellaneous income | 202 | 82 | | **Total** | **1,746** | **2,360** | [4. Finance Costs](index=6&type=section&id=4.%20Finance%20Costs) This section details the group's finance costs, which are primarily related to interest on lease liabilities Finance Costs (thousand HKD) | Item | 2025 (thousand HKD) | 2024 (thousand HKD) | | :--- | :--- | :--- | | Interest on lease liabilities | 114 | 33 | [5. (Loss) Profit Before Tax](index=6&type=section&id=5.%20(Loss)%20Profit%20Before%20Tax) This section breaks down the components contributing to the group's pre-tax (loss) profit, including staff costs and depreciation Composition of (Loss) Profit Before Tax (thousand HKD) | Item | 2025 (thousand HKD) | 2024 (thousand HKD) | | :--- | :--- | :--- | | Directors' remuneration | 2,314 | 2,556 | | Other staff costs (salaries and benefits) | 18,627 | 18,395 | | MPF contributions | 706 | 791 | | Total staff costs | 21,647 | 21,742 | | Auditor's remuneration | 880 | 850 | | Depreciation of property, plant and equipment | 1,339 | 1,114 | | Depreciation of right-of-use assets | 1,508 | 1,272 | [6. Income Tax Expense](index=7&type=section&id=6.%20Income%20Tax%20Expense) This section details the group's income tax expense, including Hong Kong profits tax and deferred tax, and explains the applicable tax rates Composition of Income Tax Expense (thousand HKD) | Item | 2025 (thousand HKD) | 2024 (thousand HKD) | | :--- | :--- | :--- | | Hong Kong Profits Tax – Current tax | 1,125 | 7,084 | | Hong Kong Profits Tax – Over-provision in prior years | (27) | – | | Deferred tax | (690) | 70 | | **Total** | **408** | **7,154** | - Hong Kong Profits Tax operates under a two-tiered system, with an **8.25%** tax rate for the first **HKD 2 million** of assessable profits and **16.5%** for profits exceeding this threshold[14](index=14&type=chunk) [7. Dividends](index=7&type=section&id=7.%20Dividends) This section outlines the proposed final dividend for FY2025, noting a significant reduction compared to the previous fiscal year - The Board recommends a final dividend of **HKD 0.05** per ordinary share for FY2025, totaling **HKD 20.4 million**, a significant decrease from **HKD 0.172** per share (totaling **HKD 70.176 million**) in FY2024[16](index=16&type=chunk) [8. (Loss) Earnings Per Share](index=7&type=section&id=8.%20(Loss)%20Earnings%20Per%20Share) This section details the calculation of basic and diluted (loss) earnings per share, which turned negative in FY2025 Calculation of (Loss) Earnings Per Share (thousand HKD) | Indicator | 2025 (thousand HKD) | 2024 (thousand HKD) | | :--- | :--- | :--- | | (Loss) Profit attributable to owners of the Company | (476) | 35,826 | | Weighted average number of ordinary shares | 408,000,000 | 408,000,000 | | Basic and diluted (loss) earnings per share (HK cents) | (0.12) | 8.78 | - Diluted (loss) earnings per share is the same as basic (loss) earnings per share due to the absence of potential dilutive ordinary shares[18](index=18&type=chunk) [9. Trade Receivables](index=8&type=section&id=9.%20Trade%20Receivables) This section provides an aging analysis of trade receivables, showing an increase in total receivables and a shift in their age profile Aging Analysis of Trade Receivables (thousand HKD) | Aging | 2025 (thousand HKD) | 2024 (thousand HKD) | | :--- | :--- | :--- | | Within 30 days | 15,183 | 763 | | 31 to 60 days | 2,519 | 679 | | 61 to 90 days | – | 3,474 | | Over 90 days | 818 | 6,289 | | **Total** | **18,520** | **11,205** | - Total trade receivables increased from **HKD 11.2 million** in 2024 to **HKD 18.5 million** in 2025, with a significant increase in the proportion of receivables aged within 30 days[19](index=19&type=chunk) - Credit terms range from 14 to 60 days[19](index=19&type=chunk) [10. Trade and Other Payables](index=9&type=section&id=10.%20Trade%20and%20Other%20Payables) This section details the composition of trade and other payables, including trade payables, wages, and accrued expenses Composition of Trade and Other Payables (thousand HKD) | Item | 2025 (thousand HKD) | 2024 (thousand HKD) | | :--- | :--- | :--- | | Trade payables | 9,705 | 9,305 | | Wages and MPF payables | 1,596 | 2,285 | | Accrued expenses | 1,552 | 1,397 | | Others | 96 | 96 | | **Total** | **12,949** | **13,083** | - Credit terms for trade payables are generally 30 to 60 days or payable upon delivery[20](index=20&type=chunk) [Management Discussion and Analysis](index=10&type=section&id=Management%20Discussion%20and%20Analysis) This section provides an overview of the group's business performance, financial position, and future outlook, including key operational and financial highlights [Business Review and Outlook](index=10&type=section&id=Business%20Review%20and%20Outlook) The group, a Hong Kong passive fire engineering subcontractor with over 20 years of experience, saw no major operational changes in FY2025, with contract value increasing to **HKD 687.0 million**, while facing market competition and declining margins, prompting strategy optimization and new business exploration - The group is a passive fire engineering subcontractor in Hong Kong, providing passive fire and ancillary engineering, as well as passive fire information services[22](index=22&type=chunk) - No significant changes in business operations for FY2025, with total contract value on hand approximately **HKD 687.0 million** (FY2024: **HKD 670.7 million**)[23](index=23&type=chunk) - The Hong Kong construction market faces intense competition, declining profit margins, and fewer projects, prompting the group to optimize bidding strategies and cost management[23](index=23&type=chunk) - The group anticipates government-initiated projects will continue to drive Hong Kong's construction industry in the coming years and is actively seeking new business elements to diversify revenue streams[23](index=23&type=chunk)[24](index=24&type=chunk) - The newly appointed Executive Director, Mr. Wang Jun, brings extensive experience and a Mainland China background, which will aid the group's future business expansion and new sector development[24](index=24&type=chunk) [Financial Review](index=11&type=section&id=Financial%20Review) The group's revenue decreased by **10.9%** to **HKD 314.5 million** due to project completions, gross profit fell **59.0%** to **HKD 26.1 million**, and the gross margin dropped to **8.3%** due to increased subcontractor costs and competition, leading to a pre-tax and net loss [Revenue](index=11&type=section&id=Revenue) This section details the group's revenue decline in FY2025, attributing it to the completion of major public projects and noting growth in private sector revenue - The group's revenue decreased by approximately **10.9%** from **HKD 352.9 million** in FY2024 to **HKD 314.5 million** in FY2025[25](index=25&type=chunk) - The decrease in revenue was primarily due to the completion or near completion of several large-scale public projects, such as the Hong Kong Airport Passenger Terminal and Kai Tak Sports Park projects[25](index=25&type=chunk) - Revenue from private projects increased by **12.1%** to **HKD 61.4 million**, mainly from commercial exhibition halls near Hong Kong Airport and a commercial redevelopment project in Causeway Bay[25](index=25&type=chunk) Passive Fire Engineering Revenue Breakdown (thousand HKD) | Project Category | 2025 Revenue (thousand HKD) | 2025 % of Total Revenue | 2024 Revenue (thousand HKD) | 2024 % of Total Revenue | | :--- | :--- | :--- | :--- | :--- | | Public – Public Infrastructure and Facilities | 239,518 | 76.2% | 277,563 | 78.6% | | Public – Residential | 13,532 | 4.3% | 20,643 | 5.9% | | Private – Industrial and Commercial | 47,030 | 15.0% | 25,437 | 7.2% | | Private – Residential | 13,707 | 4.3% | 16,857 | 4.8% | | Private – Public Infrastructure and Facilities | 612 | 0.2% | 12,212 | 3.5% | | **Total** | **314,399** | **100.0%** | **352,712** | **100.0%** | [Cost of Services](index=13&type=section&id=Cost%20of%20Services) This section explains that despite reduced revenue, the cost of services remained largely stable, partly due to increased subcontractor fees - Cost of services decreased by approximately **0.3%** from **HKD 289.3 million** in FY2024 to **HKD 288.3 million** in FY2025[27](index=27&type=chunk) - Despite the decrease in revenue, cost of services remained largely stable, partly due to increased subcontractor fees to expedite project progress[27](index=27&type=chunk) [Gross Profit and Gross Margin](index=13&type=section&id=Gross%20Profit%20and%20Gross%20Margin) This section highlights a significant decline in gross profit and gross margin, primarily due to increased subcontractor costs and competitive market conditions - Gross profit decreased by approximately **59.0%** from **HKD 63.6 million** in FY2024 to **HKD 26.1 million** in FY2025[28](index=28&type=chunk) - Gross margin decreased from **18.0%** in FY2024 to **8.3%** in FY2025, primarily due to increased subcontractor fees and lower gross margins on new tendered projects resulting from intense market competition[28](index=28&type=chunk) [Other Income](index=13&type=section&id=Other%20Income) This section notes a decrease in other income, mainly attributed to lower interest income - Other income decreased by approximately **29.2%** from **HKD 2.4 million** in FY2024 to **HKD 1.7 million** in FY2025, primarily due to lower interest income[29](index=29&type=chunk) [Administrative Expenses](index=13&type=section&id=Administrative%20Expenses) This section highlights an increase in administrative expenses, driven by higher staff costs and professional fees - Administrative expenses increased by approximately **7.2%** from **HKD 20.8 million** in FY2024 to **HKD 22.3 million** in FY2025, primarily due to increased staff costs and professional expenses[30](index=30&type=chunk) [Impairment Losses and Write-offs, Net of Reversal](index=13&type=section&id=Impairment%20Losses%20and%20Write-offs,%20Net%20of%20Reversal) This section details the increase in impairment losses and write-offs, attributed to longer trade receivable aging, increased contract asset impairment, and customer liquidations - Impairment losses and write-offs increased from **HKD 2.1 million** in FY2024 to **HKD 5.5 million** in FY2025[31](index=31&type=chunk) - The increase was due to a longer overall aging of trade receivables, increased impairment losses on contract assets, and the write-off of approximately **HKD 2.0 million** in trade receivables due to customer liquidation[31](index=31&type=chunk) [Loss Before Tax](index=14&type=section&id=Loss%20Before%20Tax) This section explains the group's pre-tax loss in FY2025, primarily driven by reduced gross profit, increased impairment losses, and higher administrative expenses - The group recorded a loss before tax of approximately **HKD 0.1 million** in FY2025, primarily attributable to decreased gross profit, increased impairment losses, and higher administrative expenses[32](index=32&type=chunk) [Income Tax Expense](index=14&type=section&id=Income%20Tax%20Expense) This section notes a decrease in income tax expense, primarily due to the shift from pre-tax profit to loss - Income tax expense decreased from **HKD 7.2 million** in FY2024 to **HKD 0.4 million** in FY2025, primarily due to the shift from profit before tax to loss[33](index=33&type=chunk) [(Loss) Profit and Total Comprehensive (Expense) Income for the Year](index=14&type=section&id=(Loss)%20Profit%20and%20Total%20Comprehensive%20(Expense)%20Income%20for%20the%20Year) This section highlights the group's shift from a net profit in FY2024 to a net loss in FY2025, primarily influenced by the pre-tax loss - The year saw a shift from a net profit of **HKD 35.8 million** in FY2024 to a net loss of **HKD 0.5 million**, primarily impacted by the loss before tax[34](index=34&type=chunk) [Key Financial Ratios](index=14&type=section&id=Key%20Financial%20Ratios) The group's current ratio improved, but return on total assets, return on equity, and net profit margin all turned negative due to decreased profitability, reflecting significant deterioration Key Financial Ratios | Indicator | June 30, 2025 | June 30, 2024 | | :--- | :--- | :--- | | Current Ratio | 15.0 times | 12.5 times | | Return on Total Assets | –0.2% | 11.2% | | Return on Equity | –0.2% | 12.2% | | Net Profit Margin | –0.2% | 10.2% | | Debt-to-Equity Ratio | 0.6% | 1.0% | - The current ratio increased from **12.5 times** to **15.0 times**, primarily due to a decrease in current liabilities[36](index=36&type=chunk) - Return on total assets, return on equity, and net profit margin all shifted from positive to negative, mainly due to lower profit for the year[37](index=37&type=chunk)[38](index=38&type=chunk)[39](index=39&type=chunk) [Liquidity, Financial Resources, and Capital Structure](index=15&type=section&id=Liquidity,%20Financial%20Resources,%20and%20Capital%20Structure) As of June 30, 2025, the group's total bank balances and cash were approximately **HKD 59.4 million**, a significant decrease from the prior year, with a stable capital structure and a debt-to-equity ratio of **0.6%** - As of June 30, 2025, the company's issued share capital was **HKD 4,080,000**, with **408,000,000** ordinary shares issued[40](index=40&type=chunk) - Total bank balances and cash were approximately **HKD 59.4 million** (2024: **HKD 158.0 million**), with pledged bank deposits of approximately **HKD 1.04 million** (2024: **HKD 1.03 million**)[40](index=40&type=chunk) - The group's only interest-bearing liabilities are lease liabilities, with a debt-to-equity ratio of approximately **0.6%** (2024: **1.0%**)[40](index=40&type=chunk) - There were no changes in capital management objectives, policies, and processes during the year, and management regularly reviews the capital structure and maintains sufficient retained earnings[41](index=41&type=chunk) [Foreign Exchange Risk](index=16&type=section&id=Foreign%20Exchange%20Risk) Operating solely in Hong Kong with all transactions settled in HKD, the Board considers foreign exchange risk to be minimal, thus no derivative contracts were entered into for hedging in the current or prior year - The group operates solely in Hong Kong, with all revenue and transactions settled in HKD, resulting in minimal foreign exchange risk[42](index=42&type=chunk) - No derivative contracts were entered into to hedge foreign exchange risk in the current or prior year[42](index=42&type=chunk) [Capital Commitments and Contingent Liabilities](index=16&type=section&id=Capital%20Commitments%20and%20Contingent%20Liabilities) As of June 30, 2025, and 2024, the group had no significant capital commitments or contingent liabilities - As of June 30, 2024, and 2025, the group had no significant capital commitments or contingent liabilities[43](index=43&type=chunk) [Material Investments, Significant Acquisitions or Disposals of Subsidiaries and Associates](index=16&type=section&id=Material%20Investments,%20Significant%20Acquisitions%20or%20Disposals%20of%20Subsidiaries%20and%20Associates) During the year, the group held no material investments and undertook no significant acquisitions or disposals of subsidiaries and associates - During the year, the group held no material investments, nor did it undertake any significant acquisitions or disposals of subsidiaries and associates[44](index=44&type=chunk) [Plans for Future Material Investments or Acquisitions of Capital Assets](index=16&type=section&id=Plans%20for%20Future%20Material%20Investments%20or%20Acquisitions%20of%20Capital%20Assets) Except as disclosed in the prospectus, as of June 30, 2025, the group had no plans for future material investments or acquisitions of capital assets - Except as disclosed in the prospectus, as of June 30, 2025, the group had no plans for any material investments or acquisitions of capital assets[45](index=45&type=chunk) [Comparison of Business Objectives with Actual Business Progress and Use of Proceeds](index=16&type=section&id=Comparison%20of%20Business%20Objectives%20with%20Actual%20Business%20Progress%20and%20Use%20of%20Proceeds) The company's net IPO proceeds of approximately **HKD 89.1 million** were primarily allocated to project pre-costs and working capital; most funds were utilized as planned, but IT system upgrades are behind schedule, now expected by December 2026 - The company's net proceeds from listing were approximately **HKD 89.1 million**, being applied according to the uses disclosed in the prospectus[46](index=46&type=chunk) Details of Use of Net Proceeds (million HKD) | Intended Use | Proceeds | Utilized in FY2025 | Utilized as of June 30, 2025 | Unutilized as of June 30, 2025 | Expected Timeline for Unutilized Amount | | :--- | :--- | :--- | :--- | :--- | :--- | | Project pre-costs | 64.9 | – | 64.9 | – | N/A | | Increase headcount | 8.7 | 3.7 | 5.4 | 3.3 | March 2026 | | Upgrade IT systems | 6.6 | 0.1 | 3.0 | 3.6 | December 2026 | | General working capital | 8.9 | – | 8.9 | – | N/A | | **Total** | **89.1** | **3.8** | **82.2** | **6.9** | | - The upgrade of IT systems is behind schedule, now expected to be completed by December 2026, due to more time required to identify suitable suppliers and for software design[49](index=49&type=chunk) - Unutilized proceeds are held as interest-bearing deposits with authorized financial institutions or licensed banks in Hong Kong[48](index=48&type=chunk) [Other Information](index=18&type=section&id=Other%20Information) This section covers various corporate governance and administrative details, including employee information, director changes, dividends, shareholder meetings, and compliance [Employees and Remuneration Policy](index=18&type=section&id=Employees%20and%20Remuneration%20Policy) As of June 30, 2025, the group employed **62** full-time employees, an increase from the prior year, with remuneration based on qualifications, position, and performance, totaling approximately **HKD 21.6 million** in staff costs for the year - As of June 30, 2025, the group employed **62** full-time employees (2024: **57**)[50](index=50&type=chunk) - Remuneration packages include salaries, discretionary bonuses, employee benefits, contributions, and retirement schemes, determined based on employee qualifications, position, and annual performance review[50](index=50&type=chunk) - Total staff costs for the year were approximately **HKD 21.6 million** (2024: **HKD 21.7 million**)[50](index=50&type=chunk) [Changes in Directors](index=18&type=section&id=Changes%20in%20Directors) Subsequent to the year-end, Mr. Wang Jun was appointed as an Executive Director of the company, effective August 4, 2025 - Mr. Wang Jun was appointed as an Executive Director of the company on August 4, 2025[51](index=51&type=chunk) [Final Dividend](index=18&type=section&id=Final%20Dividend) The Board proposes a final dividend of **HKD 0.05** per share for FY2025, subject to shareholder approval at the AGM on November 3, 2025, and payable by November 27, 2025 - The Board recommends a final dividend of **HKD 0.05** per share for FY2025 (FY2024: **HKD 0.172** per share)[52](index=52&type=chunk) - The proposed dividend is subject to shareholder approval at the Annual General Meeting on November 3, 2025, and is expected to be paid on or before November 27, 2025[52](index=52&type=chunk) [Annual General Meeting](index=18&type=section&id=Annual%20General%20Meeting) The company's Annual General Meeting will be held on November 3, 2025, with the relevant notice to be published and dispatched in due course - The company's Annual General Meeting will be held in Hong Kong on Monday, November 3, 2025[53](index=53&type=chunk) [Closure of Register of Members](index=18&type=section&id=Closure%20of%20Register%20of%20Members) To determine voting rights for the AGM and entitlement to the final dividend, the company will suspend its register of members in two periods: October 28 to November 3, 2025, and November 10 to November 12, 2025 - To determine voting rights for the Annual General Meeting, the register of members will be closed from October 28 to November 3, 2025[54](index=54&type=chunk) - To determine entitlement to the final dividend, the register of members will be closed from November 10 to November 12, 2025[55](index=55&type=chunk) [Directors' and Chief Executive's Interests in Securities](index=19&type=section&id=Directors'%20and%20Chief%20Executive's%20Interests%20in%20Securities) As of June 30, 2025, Mr. Ng Wing Woon held **75%** of the company's shares through Ding Run Investment Limited, which he beneficially owns **100%** Directors' Long Positions in Shares | Name of Director | Capacity/Nature of Interest | Number of Shares Held | Percentage of Shareholding | | :--- | :--- | :--- | :--- | | Mr. Ng Wing Woon | Interest in controlled corporation | 306,000,000 | 75% | - Mr. Ng Wing Woon beneficially owns the entire issued share capital of Ding Run Investment Limited, which in turn beneficially owns **75%** of the company's equity[58](index=58&type=chunk) Directors' Long Positions in Ordinary Shares of Associated Corporations | Name of Director | Name of Associated Corporation | Capacity/Nature of Interest | Number of Shares Held | Percentage of Shareholding | | :--- | :--- | :--- | :--- | :--- | | Mr. Ng Wing Woon | Ding Run Investment Limited | Beneficial owner | 100 | 100% | [Substantial Shareholders' Interests and Short Positions in Shares and Underlying Shares](index=20&type=section&id=Substantial%20Shareholders'%20Interests%20and%20Short%20Positions%20in%20Shares%20and%20Underlying%20Shares) As of June 30, 2025, substantial shareholders Ms. Wong Kwai Ying (spouse of Mr. Ng Wing Woon) and Ding Run Investment Limited each held **75%** of the company's shares Substantial Shareholders' Long Positions in Shares | Name of Shareholder | Capacity/Nature of Interest | Number of Shares Held | Percentage of Shareholding | | :--- | :--- | :--- | :--- | | Ms. Wong Kwai Ying | Interest of spouse | 306,000,000 | 75% | | Ding Run Investment Limited | Beneficial owner | 306,000,000 | 75% | - Ms. Wong Kwai Ying is the spouse of Mr. Ng Wing Woon and is therefore deemed to be interested in all shares held by Mr. Ng Wing Woon[61](index=61&type=chunk) [Corporate Governance Code / Other Information](index=21&type=section&id=Corporate%20Governance%20Code%20/%20Other%20Information) The company adopted and complied with the Corporate Governance Code, with the Chairman and CEO roles combined for effective leadership; it also adhered to the Model Code for securities transactions, has an unexercised share option scheme, and maintained sufficient public float without competitive interests or listed securities trading [Compliance with Corporate Governance Code](index=21&type=section&id=Compliance%20with%20Corporate%20Governance%20Code) This section confirms the company's adherence to the Corporate Governance Code, noting the combined roles of Chairman and CEO are deemed beneficial for leadership - The company has adopted the Corporate Governance Code set out in Appendix C1 to the Listing Rules[62](index=62&type=chunk) - Mr. Ng Wing Woon serves as both Chairman and Chief Executive Officer, an arrangement the Board believes benefits the group's operations and management, ensuring a balanced distribution of power[62](index=62&type=chunk) - Save for the above, the company has complied with the Corporate Governance Code during the year[62](index=62&type=chunk) [Compliance with Model Code for Securities Transactions by Directors](index=21&type=section&id=Compliance%20with%20Model%20Code%20for%20Securities%20Transactions%20by%20Directors) This section confirms that all directors have complied with the Model Code for Securities Transactions throughout the year - The company has adopted the Model Code, and all Directors have confirmed compliance with its provisions during the year[63](index=63&type=chunk) [Share Option Scheme](index=21&type=section&id=Share%20Option%20Scheme) This section describes the company's share option scheme, adopted in 2023 to incentivize employees, and confirms no options have been granted to date - The company adopted a share option scheme on April 12, 2023, aimed at incentivizing employees, attracting talent, and promoting business success[64](index=64&type=chunk) - The share option scheme complies with Chapter 17 of the Listing Rules, stipulating that the total number of shares granted shall not exceed **10%** of issued shares, and individual grants shall not exceed **1%** annually[65](index=65&type=chunk) - Since its adoption, no share options have been granted, exercised, cancelled, or lapsed under the scheme[66](index=66&type=chunk) [Competing Interests](index=23&type=section&id=Competing%20Interests) This section confirms that no controlling shareholders or close associates had any competing interests with the group's business during the year - During the year, neither the controlling shareholders nor their close associates held any interests in businesses competing with the group's operations[67](index=67&type=chunk) [Purchase, Sale or Redemption of the Company's Listed Securities](index=23&type=section&id=Purchase,%20Sale%20or%20Redemption%20of%20the%20Company's%20Listed%20Securities) This section confirms that neither the company nor its subsidiaries engaged in any purchase, sale, or redemption of its listed securities during the year - During the year, neither the company nor any of its subsidiaries purchased, sold, or redeemed any of the company's listed securities[68](index=68&type=chunk) [Events After the Year Ended June 30, 2025](index=23&type=section&id=Events%20After%20the%20Year%20Ended%20June%2030,%202025) This section confirms no significant events occurred after June 30, 2025, up to the report date, other than those already disclosed - Save as disclosed in this announcement, the group had no significant events after June 30, 2025, and up to the date of this report[69](index=69&type=chunk) [Sufficiency of Public Float](index=23&type=section&id=Sufficiency%20of%20Public%20Float) This section confirms the company maintained the minimum public float required by the Listing Rules throughout the year - The company maintained the minimum public float for its shares as required by the Listing Rules throughout the year and up to the date of this report[70](index=70&type=chunk) [Audit Committee](index=23&type=section&id=Audit%20Committee) Comprising three independent non-executive directors, the Audit Committee reviewed and approved the audited consolidated financial statements for the year, confirming compliance with applicable accounting standards - The Audit Committee was established on April 12, 2023, comprising three independent non-executive directors, with Mr. Law Chi Hung as Chairman[71](index=71&type=chunk) - The Audit Committee has reviewed and approved the group's audited consolidated financial statements for the year ended June 30, 2025[71](index=71&type=chunk) [Scope of Work of Shinewing (HK) CPA Limited](index=24&type=section&id=Scope%20of%20Work%20of%20Shinewing%20(HK)%20CPA%20Limited) The financial figures in this preliminary announcement have been agreed by Shinewing (HK) CPA Limited to be consistent with the audited consolidated financial statements, though their work does not constitute an assurance engagement - The financial figures contained in this announcement have been agreed by the auditor, Shinewing (HK) CPA Limited, to be consistent with the amounts set out in the audited consolidated financial statements[72](index=72&type=chunk) - The work performed by the auditor in this respect does not constitute an assurance engagement in accordance with Hong Kong Standards on Auditing, Hong Kong Standards on Review Engagements or Hong Kong Standards on Assurance Engagements issued by the Hong Kong Institute of Certified Public Accountants[72](index=72&type=chunk) [Publication of Annual Results and Annual Report](index=24&type=section&id=Publication%20of%20Annual%20Results%20and%20Annual%20Report) This results announcement is published on the company's and HKEX websites, with the 2025 Annual Report to be dispatched to shareholders and available online in due course - This results announcement is published on the company's website (www.easysmart.com.hk) and the HKEX website (www.hkexnews.hk)[73](index=73&type=chunk) - The company's 2025 Annual Report will be dispatched to shareholders and made available on the aforementioned websites in due course[73](index=73&type=chunk) [Acknowledgements](index=24&type=section&id=Acknowledgements) The Chairman, on behalf of the Board, extends sincere gratitude to all shareholders, clients, subcontractors, business partners, management, and staff for their support and contributions - The Chairman thanks all shareholders, clients, subcontractors, and business partners for their support and trust[74](index=74&type=chunk) - The Chairman thanks the management and staff for their efforts and contributions[75](index=75&type=chunk) [By Order of the Board](index=24&type=section&id=By%20Order%20of%20the%20Board) This announcement was issued by Mr. Ng Wing Woon, Chairman and Executive Director, on September 26, 2025, listing the Board members as of the announcement date - This announcement was issued by Mr. Ng Wing Woon, Chairman and Executive Director, on September 26, 2025[76](index=76&type=chunk)[77](index=77&type=chunk) - As of the announcement date, the Board members include Executive Directors Mr. Ng Wing Woon, Mr. Ng Wing Shing, and Mr. Wang Jun; and Independent Non-executive Directors Professor Pang Kam Keung, Ms. Cheng Shing Yan, and Mr. Law Chi Hung[77](index=77&type=chunk)

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，概不就因本公告全部或任 何部分內容所產生或因依賴該等內容而引致的任何損失承擔任何責任。 Easy Smart Group Holdings Limited 怡俊集團控股有限公司 （於開曼群島註冊成立的有限公司） （股份代號：2442） 更改董事會會議日期 承董事會命 怡俊集團控股有限公司 董事會主席兼執行董事 吳榮煥 香港，二零二五年九月二十二日 於本公告日期，董事會包括執行董事吳榮煥先生、吳榮盛先生及王軍先生；及獨 立非執行董事龐錦強教授、鄭承欣女士及羅智弘先生。 謹此提述怡俊集團控股有限公司（「本公司」）日期為二零二五年九月十五日之公告， 內容有關本公司董事會（「董事會」）將於二零二五年九月二十四日（星期三）於香港 新界葵涌和宜合道167-175號金威工業大廈2期7樓G室召開董事會會議，藉以（其中 包括）考慮及批准本公司及其附屬公司截至二零二五年六月三十日止年度之末期 業績公告，以及考慮派發末期股息（如有）。董事會謹此宣佈，董事會會議日期將 改為二零二五年九月二十六日（星期五）。有關董 ...

Core Viewpoint - The company anticipates a significant decline in comprehensive loss and total comprehensive income for the fiscal year ending June 30, 2025, projecting a loss of approximately HKD 500,000 to HKD 5 million, compared to a profit of HKD 35.8 million in the same period of 2024 [1] Financial Performance - The expected comprehensive loss for the upcoming fiscal year is between HKD 500,000 and HKD 5 million, a stark contrast to the comprehensive profit of HKD 35.8 million reported for the previous year [1] - The decline in performance is attributed to several factors, including an increase in subcontractor costs by approximately HKD 33.4 million due to clients requesting expedited project timelines [1] - The profit margins on new bidding projects have decreased in the current fiscal year [1] - The company has written off approximately HKD 2 million in trade receivables from a client that was ordered to be liquidated by the High Court in March 2025 [1]

Group 1 - The company,怡俊集团控股, expects to record a comprehensive loss and total comprehensive income ranging from HKD 500,000 to HKD 5,000,000 for the fiscal year ending June 30, 2025 [1] - For the same fiscal year, the company anticipates a total comprehensive profit and income of approximately HKD 35,800,000 [1]

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，概不就因本公告全部或任 何部分內容所產生或因依賴該等內容而引致的任何損失承擔任何責任。 本公告所載資料僅為董事會根據其目前可得資料（包括本集團本年度之未經審核 綜合管理賬目）作出之初步評估，而該等資料尚未經本公司核數師或審核委員會 確認、審閱、審核或核實。因此，本公司概不就該等資料的準確性承擔任何責任， 且該等資料其後可能須予調整或修訂，目前僅供參考。本公司股東及潛在投資者 務請參閱本公司預期於二零二五年九月底或前後刊發的本年度中期業績公告。 本公司股東及潛在投資者於買賣本公司股份時務請審慎行事。 承董事會命 Easy Smart Group Holdings Limited 怡俊集團控股有限公司 （於開曼群島註冊成立的有限公司） （股份代號：2442） 盈利警告 本公告乃由怡俊集團控股有限公司（「本公司」，連同其附屬公司，統稱「本集團」） 董事（「董事」）會（「董事會」）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(2)條以及證券及期貨條例（香港法例第571章）第 ...

Group 1 - The company,怡俊集团控股 (02442.HK), will hold a board meeting on September 24, 2025, in Hong Kong to consider and approve the annual results announcement for the year ending June 30, 2025 [1] - The board meeting will also discuss the potential distribution of a final dividend, if applicable [1]

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，概不就因本公告全部或任 何部分內容所產生或因依賴該等內容而引致的任何損失承擔任何責任。 Easy Smart Group Holdings Limited 怡俊集團控股有限公司 （於開曼群島註冊成立的有限公司） （股份代號：2442） 董事會會議通告 怡俊集團控股有限公司（「本公司」）董事（「董事」）會（「董事會」）謹此宣佈，將於二 零二五年九月二十四日（星期三）於香港新界葵涌和宜合道167-175號金威工業大 廈2期7樓G室舉行董事會會議，藉以（其中包括）考慮及批准本公司及其附屬公司 截至二零二五年六月三十日止年度之末期業績公告，以及考慮派發末期股息（如有）。 承董事會命 怡俊集團控股有限公司 董事會主席兼執行董事 吳榮煥 香港，二零二五年九月十二日 於本公告日期，董事會包括執行董事吳榮煥先生、吳榮盛先生及王軍先生；及 獨立非執行董事龐錦強教授、鄭承欣女士及羅智弘先生。 ...