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 部或任何部分內容而產生或因倚賴該等內容而引致的任何損失承擔任何法律 責 任。 IBO TECHNOLOGY COMPANY LIMITED (In Liquidation) 艾 伯 科 技 股 份 有 限 公 司 （清 盤 中） （於開曼群島註冊成立之有限公司） （股份代號：2708） 就復牌進展之季度更新 及 繼續暫停買賣 本 公 告 乃 艾 伯 科 技 股 份 有 限 公 司（清 盤 中）（「本公司」，連 同 其 附 屬 公 司，統 稱「本 集 團」）根 據 香 港 聯 合 交 易 所 有 限 公 司（「聯交所」）證 券 上 市 規 則（「上市規則」）第 13.09條及第13.24A條，以 及 香 港 法 例 第571章《證 券 及 期 貨 條 例》第XIVA部項下的 內 幕 消 息 條 文（定 義 見 上 市 規 則）作 出。 茲提述本公司日期為2024年3月18日、2024年4月24日、2024年4月25日、 ...

Financial Performance - For the six months ended September 30, 2024, the company's revenue was zero, a decline of 100% compared to approximately RMB 199.02 million for the same period in 2023[2] - The gross profit for the six months ended September 30, 2024, was zero, down 100% from approximately RMB 7.18 million in the same period of 2023, with a gross margin of 3.6% in 2023[2] - The profit attributable to the owners of the company for the six months ended September 30, 2024, was approximately RMB 4.71 million, compared to a loss of approximately RMB 135.39 million for the same period in 2023[2] - The basic earnings per share for the six months ended September 30, 2024, was approximately RMB 0.67, compared to a basic loss per share of approximately RMB 19.59 for the same period in 2023[2] - The total loss before tax for the company was RMB 160,231 thousand, with significant losses reported in the smart terminal product sales segment amounting to RMB 71,567 thousand[22] - The company reported a net income of RMB 4,714 thousand for the six months ended September 30, 2024, compared to a net loss of RMB 135,394 thousand for the same period in 2023[33] - The company experienced a foreign exchange gain of RMB 5,506 thousand, a significant improvement from a loss of RMB 7,366 thousand in the previous year[26] Current Financial Position - As of September 30, 2024, the company's net current liabilities and net liabilities were approximately RMB 232.095 million[7] - The total trade and other payables amounted to RMB 73,818 thousand as of September 30, 2024, slightly up from RMB 73,152 thousand as of March 31, 2024[35] - As of September 30, 2024, the group's net debt was approximately RMB 232.1 million, with current liabilities also at approximately RMB 232.1 million, resulting in a current ratio of 0.02%[39] - The total amount of bank and other borrowings as of September 30, 2024, was approximately RMB 31.36 million, while the total amount of bonds payable was approximately RMB 123.74 million[40] - The company's designated non-current assets in China were reported as RMB 0 thousand as of September 30, 2024[25] Restructuring and Liquidation - The company has received a proposal for restructuring from a potential investor, which includes a total principal amount of not less than HKD 90 million, comprising HKD 40 million in loan financing and HKD 50 million for the subscription of new shares[8] - The proposed loan will be used to pay professional fees and expenses incurred or to be incurred in connection with the proposed restructuring[9] - The company has implemented stringent cost control measures to alleviate liquidity pressure and improve its financial position[8] - The company is currently in liquidation, as ordered by the Hong Kong High Court on April 29, 2024[7] - The company was ordered to be liquidated by the Hong Kong High Court on April 29, 2024, due to a claim of approximately HKD 1,697,547, which includes an unpaid principal of HKD 1,500,000 and accrued interest of HKD 197,547[36] - The company plans to use HKD 20 million for cash repayment to existing creditors and HKD 30 million to supplement operational costs as part of the proposed restructuring[50] - If the proposed restructuring is successfully implemented, all accepted claims and liabilities will be properly settled and discharged[51] Corporate Governance and Compliance - The company's shares have been suspended from trading since April 29, 2024[6] - The company's board of directors' powers have been suspended since April 29, 2024, affecting compliance with corporate governance codes[53] - The audit committee's powers were suspended following the court's winding-up order on April 29, 2024, and no interim results were reviewed[56] - The liquidators have limited access to the group's information, making it impossible to confirm the completeness and accuracy of past performance[61] - The company will issue further announcements as necessary regarding the impact of the liquidators' appointment and the continued suspension of trading[59] Operational Segments - For the six months ended September 30, 2024, the company reported no revenue from smart terminal product sales, software development, or system maintenance services, compared to a total revenue of RMB 199,016 thousand for the same period in 2023[15] - The company has four reportable operating segments: smart terminal product sales, system integration, software development, and system maintenance services[20] - The company has not recognized any external sales for the smart terminal product sales segment for the current reporting period[22] - The revenue from system maintenance services was RMB 4,888 thousand for the six months ended September 30, 2023[16] Taxation and Expenses - The company has not recognized any taxable profits in Hong Kong during the interim period, resulting in no tax provisions[28] - The deferred tax expense for the period was RMB (10,242) thousand, indicating a tax credit situation[27] - The company has maintained a favorable tax rate of 15% due to its qualification as a high-tech enterprise until December 2025[29] - The administrative expenses for the company totaled RMB 24,528 thousand, while financial costs amounted to RMB 12,123 thousand[22] - The company reported a total of RMB 4,698 thousand in equity-settled share-based payments during the reporting period[19] Share Capital and Securities - The company's issued share capital as of September 30, 2024, was approximately HKD 7.0847 million, comprising 708,466,773 shares[41] - The average number of shares outstanding increased to 708,467 thousand in 2024 from 691,040 thousand in 2023[34] - There were no purchases, sales, or redemptions of the company's listed securities during the six months ending September 30, 2024[55] - The company did not declare any dividends for the current interim period, consistent with the previous year[32] - No interim dividend was declared for the six months ending September 30, 2023[52]

Core Points - The company reported a significant decline in revenue for the fiscal year ending March 31, 2024, with total revenue approximately RMB 199 million, a year-on-year decrease of 78.1% [1] - Gross profit was approximately RMB 7.18 million, reflecting a 92.4% year-on-year decline [1] - The loss attributable to shareholders was approximately RMB 804 million, an increase of about 2.3 times compared to the previous year, with a basic loss per share of approximately RMB 1.149 [1] Revenue and Profit Analysis - The decrease in revenue was primarily due to a substantial drop in sales of smart terminal products, exacerbated by a series of negative chain reactions triggered by the company's liquidation petition, severely impacting normal business operations [1] - The gross profit margin has significantly contracted, indicating challenges in maintaining profitability amidst declining sales [1] Loss Breakdown - The loss was mainly attributed to several factors: - Impairment loss on receivables from discontinued subsidiaries amounting to approximately RMB 667 million (2023: zero) [1] - Cost of sales and services provided was approximately RMB 192 million (2023: RMB 813 million) [1] - Net impairment loss under expected credit loss model was approximately RMB 112 million (2023: RMB 151 million) [1] - Financial costs were approximately RMB 19.61 million (2023: RMB 19.75 million) [1] - Research and administrative expenses totaled approximately RMB 43.59 million (2023: RMB 98.96 million) [1] - Other net losses were approximately RMB 7.21 million (2023: RMB 54.59 million) [1]

Core Viewpoint - AiBo Technology (02708.HK) reported a significant decline in revenue and increased losses for the fiscal year ending March 31, 2025, indicating severe operational challenges [1] Financial Performance - Revenue for the fiscal year ending March 31, 2025, was approximately RMB 19.46 million, representing a year-on-year decrease of 90.2% [1] - The loss attributable to the company's owners was approximately RMB 4.02 million, compared to a loss of approximately RMB 804.02 million for the fiscal year ending March 31, 2024 [1] - Basic loss per share was approximately RMB 0.57, compared to a basic loss per share of approximately RMB 114.90 for the fiscal year ending March 31, 2024 [1] Operational Challenges - The significant revenue decline was primarily due to the stagnation of business in all segments except for the system maintenance services division [1]

Core Viewpoint - Aiber Technology (02708) reported a significant decline in annual performance for the year ending March 31, 2025, with revenue dropping by 90.2% year-on-year to approximately RMB 19.46 million [1] Financial Performance - Revenue for the year was approximately RMB 19.46 million, a decrease of 90.2% compared to the previous year [1] - Gross profit amounted to approximately RMB 5.88 million, down 18.1% year-on-year [1] - Loss attributable to shareholders narrowed to approximately RMB 4.02 million, a 99.5% improvement year-on-year, with a loss per share of 0.57 cents [1] Reasons for Performance Decline - The revenue decline was primarily due to stagnation in all business segments except for system maintenance services [1] - Key factors contributing to the loss included: - Absence of losses from discontinued subsidiaries (2024: approximately RMB 649 million) [1] - Cost of sales and services amounting to RMB 13.59 million (2024: RMB 192 million) [1] - Financial costs of RMB 10.78 million (2024: RMB 19.61 million) [1] - Income tax expenses of RMB 1.46 million (2024: tax credit of RMB 10.24 million) [1] - Other net losses of RMB 1.19 million (2024: RMB 7.21 million) [1]

智通财经APP讯，艾伯科技(02708)公布截至2025年3月31日止年度的全年业绩，收入为人民币约1946万 元，同比下降90.2%。毛利为人民币约588万元，同比下降18.1%。公司拥有人应占亏损为人民币约402 万元，同比收窄99.5%;每股亏损0.57分。 公告称，收入减少主要由于除系统维护服务分部外的其他分部业务基本停滞所致。 亏损主要归因于：(i)并无取得终止合 并附属公司的亏损(2024年：人民币约6.49亿元);(ii)销售及以提供 服务的成本人民币约1359万元(2024年：人民币约1.92亿元);(iii)财务成本人民币约1078万元(2024年：人 民币约1961万元);(iv)所得税开支人民币约146万元(2024年：所得税抵免人民币约1024万元);及(v)其他亏 损净额人民币约119万元(2024年：人民币约721万元)。 ...

Core Viewpoint - Aiber Technology (02708) reported zero revenue for the six months ending September 30, 2024, compared to 199 million RMB in the same period last year, indicating a significant decline in revenue [1] Financial Performance - The company recorded a profit attributable to shareholders of 4.714 million RMB, a turnaround from a loss of 135 million RMB in the previous year [1] - Basic earnings per share were reported at 0.67 cents [1]

Group 1 - The company reported zero revenue for the six months ending September 30, 2024, representing a 100% year-on-year decline [1] - The profit attributable to the owners of the company was approximately RMB 4.71 million, compared to a loss of approximately RMB 135.39 million for the same period in 2023 [1] - Basic earnings per share were approximately RMB 0.67, while basic loss per share was approximately RMB 19.59 for the six months ending September 30, 2023 [1]

Core Viewpoint - The company reported a significant decline in revenue and increased losses for the fiscal year ending March 31, 2024, primarily due to a sharp drop in sales of smart terminal products and negative repercussions from a liquidation petition [1] Financial Performance - Revenue for the year was approximately RMB 199 million, a year-on-year decrease of 78.1% [1] - Gross profit was approximately RMB 7.18 million, down 92.4% year-on-year [1] - Loss attributable to shareholders was approximately RMB 804 million, an increase of about 2.3 times compared to the previous year [1] - Basic loss per share was approximately RMB 1.149 [1] Loss Drivers - The loss was mainly attributed to: - Impairment loss on receivables from discontinued subsidiaries amounting to approximately RMB 667 million (2023: zero) [1] - Cost of sales and services provided was approximately RMB 192 million (2023: RMB 813 million) [1] - Net impairment loss under expected credit loss model was approximately RMB 112 million (2023: RMB 151 million) [1] - Financial costs were approximately RMB 19.61 million (2023: RMB 19.75 million) [1] - Total R&D and administrative expenses were approximately RMB 43.59 million (2023: RMB 98.96 million) [1] - Other net losses were approximately RMB 7.21 million (2023: RMB 54.59 million) [1]

Core Viewpoint - The company reported a significant decline in revenue and increased losses for the fiscal year ending March 31, 2024, primarily due to a sharp drop in sales of smart terminal products and negative repercussions from a liquidation petition [1] Financial Performance - Revenue for the year was approximately RMB 199 million, representing a year-on-year decrease of 78.1% [1] - Gross profit was approximately RMB 7.18 million, down 92.4% year-on-year [1] - Loss attributable to shareholders was approximately RMB 804 million, an increase of about 2.3 times compared to the previous year [1] - Basic loss per share was approximately RMB 1.149 [1] Loss Drivers - The loss was primarily attributed to: - Impairment loss on receivables from discontinued subsidiaries amounting to approximately RMB 667 million (2023: zero) [1] - Cost of sales and services provided was approximately RMB 192 million (2023: RMB 813 million) [1] - Net impairment loss under expected credit loss model was approximately RMB 112 million (2023: RMB 151 million) [1] - Financial costs were approximately RMB 19.61 million (2023: RMB 19.75 million) [1] - Total R&D and administrative expenses were approximately RMB 43.59 million (2023: RMB 98.96 million) [1] - Other net losses were approximately RMB 7.21 million (2023: RMB 54.59 million) [1]