香港交易及結算所有限公司及香港聯合交易所有限公司對本公佈之內容概不負責，對其準確 性或完整性亦不發表任何聲明，並明確表示，概不對因本公佈全部或任何部份內容而產生或 因倚賴該等內容而引致之任何損失承擔任何責任。 PERFECT GROUP INTERNATIONAL HOLDINGS LIMITED 保 發 集 團 國 際 控 股 有 限 公 司 （於開曼群島註冊成立之有限公司） （股份代號：3326） 截至2022年12月31日止年度 全年業績公佈 保發集團國際控股有限公司（「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「本集團」）截至2022年12月31日止年度之經審核綜合 業績，連同去年之比較數字載列如下： 綜合損益及其他全面收益表 截至2022年12月31日止年度 2022年 2021年 附註 千港元 千港元 （經重列） 收益 2 374,049 406,967 ...

Revenue Performance - The Group's revenue for the six months ended June 30, 2022, was approximately HK$226.6 million, representing an increase of approximately HK$31.4 million or 16.1% from the corresponding period in 2021[17]. - Revenue from the Jewellery Business increased by approximately HK$51.1 million or 35.8% compared to the same period in 2021, while revenue from the Property Business decreased during the period[17]. - The Group's revenue for the six months ended June 30, 2022, was approximately HK$226.6 million, an increase of approximately HK$31.4 million or 16.1% compared to the same period in 2021[19]. - Revenue from the Jewellery Business was approximately HK$193.8 million, representing a significant increase of approximately HK$51.1 million or 35.8% from the corresponding period of 2021[21]. - Revenue from property sales decreased to HK$21,916,000, down 51.8% from HK$45,448,000 in the prior year[135]. - Revenue from external customers reached HK$226,635,000 for the six months ended June 30, 2022, compared to HK$195,236,000 for the same period in 2021, representing an increase of approximately 16.0%[167]. - Revenue from Hong Kong was HK$141,452,000, a significant increase from HK$66,275,000 in the previous year, indicating a growth of approximately 113.0%[167]. Profitability - The gross profit increased from approximately HK$28.5 million to HK$48.3 million, representing a significant increase of approximately HK$19.8 million or 69.5%[22]. - The overall gross profit increased from approximately HK$57.2 million to HK$68.0 million, representing an increase of approximately HK$10.8 million or 18.9%[24]. - The Group's profit for the period was approximately HK$24.7 million, an increase of approximately 2.5% compared to approximately HK$24.1 million for the same period in 2021[39]. - Profit for the period was HK$24,700,000, slightly up from HK$24,104,000 in the same period last year, reflecting an increase of approximately 2.5%[106]. - Profit for the period attributable to owners of the Company increased to HK$25,347,000 for the six months ended 30 June 2022, compared to HK$24,096,000 for the same period in 2021, representing a growth of approximately 5.2%[197]. Expenses - General and administrative expenses for the six months ended June 30, 2022, were approximately HK$24.0 million, an increase of approximately HK$3.7 million or 18.2% from the corresponding period in 2021[37]. - Selling and distribution costs increased to approximately HK$5.3 million, representing an increase of approximately HK$0.8 million or 17.8% from the corresponding period of 2021[30]. - Total staff costs included other staff's salaries and benefits amounting to HK$10,157,000, an increase from HK$7,054, representing a rise of about 43.0%[178]. - The total staff costs for the six months ended 30 June 2022 amounted to approximately HK$14.4 million, up from approximately HK$11.3 million for the same period in 2021[48]. Assets and Liabilities - As at 30 June 2022, the Group had current assets of approximately HK$515.2 million, a decrease from HK$526.5 million as at 31 December 2021, with bank balances and cash increasing to approximately HK$86.0 million from HK$78.9 million[42]. - The Group's current liabilities amounted to approximately HK$179.4 million as at 30 June 2022, down from HK$186.7 million as at 31 December 2021, resulting in a current ratio of approximately 2.87[42]. - The company's net assets decreased to HK$662,400,000 from HK$685,288,000, a decline of 3.3%[113]. - Current liabilities decreased to HK$515,174,000 from HK$526,538,000, reflecting a reduction of 2.4%[109]. - Non-current assets totaled HK$357,510,000, down from HK$380,568,000, representing a decline of 6.1%[109]. Shareholding and Corporate Governance - As of June 30, 2022, Mr. Kan Kin Kwong holds a total of 886,959,000 shares, representing approximately 67.45% of the company's shareholdings[60]. - Immaculate Diamonds Limited is a substantial shareholder with 729,000,000 shares, accounting for 54.00% of the company's shareholdings[65]. - The company maintained sufficient public float since its listing on the Stock Exchange[83]. - The company complied with the Model Code for Securities Transactions by Directors during the six months ended June 30, 2022[80]. - The role of the chairman and chief executive officer is held by the same individual, Mr. Kan Kin Kwong, which the board considers beneficial for management[74]. Market Conditions and Future Outlook - The Group has been affected by the COVID-19 pandemic, which restricted participation in various shows and exhibitions both in Hong Kong and overseas[12]. - The performance of the Jewellery Business will be highly dependent on the recovery of the global economy and the relaxation of travel restrictions[54]. - Future property sales will primarily depend on the delivery of remaining sold units and the sales of unsold units, with rental and management fee income expected to contribute steadily to the Property Business[54]. Financial Reporting and Compliance - The company’s financial statements are prepared in accordance with Hong Kong Accounting Standards and applicable disclosure requirements[125]. - The company applied several amendments to Hong Kong Financial Reporting Standards for the first time in the current interim period, which had no material impact on its financial positions and performance[127]. - The Audit Committee reviewed the unaudited condensed consolidated financial statements for the six months ended June 30, 2022[90].

Revenue Performance - The Group's revenue for the six months ended June 30, 2021, was approximately HK$195.2 million, a decrease of approximately HK$69.1 million or 26.1% from the corresponding period in 2020[31]. - Revenue from the Jewellery Business was approximately HK$142.7 million, representing a significant increase of approximately HK$85.1 million or 147.7% from the same period in 2020[33]. - Revenue from the Property Business decreased by approximately HK$154.1 million or 74.6% compared to the corresponding period in 2020[31]. - The revenue distribution for the Group was approximately 73.1% from the Jewellery Business and 26.9% from the Property Business[32]. - The Group's total revenue for the six months ended June 30, 2021, was approximately HK$195.2 million, a decrease of approximately HK$69.1 million or 26.1% compared to HK$264.3 million for the same period in 2020[35]. - Revenue from the jewellery business increased significantly to approximately HK$142.7 million, representing an increase of approximately HK$85.1 million or 147.7% compared to HK$57.6 million for the same period in 2020[37]. - The online trading business of jewellery products generated revenue of approximately HK$0.5 million for the six months ended June 30, 2021, compared to nil for the same period in 2020[34]. - Revenue from the property business decreased significantly to approximately HK$52.5 million, a decrease of approximately HK$154.2 million or 74.6% compared to HK$206.7 million for the same period in 2020[40]. Profitability and Expenses - The overall gross profit decreased significantly from approximately HK$118.7 million to HK$57.2 million, representing a decrease of approximately HK$61.5 million or 51.8%[44]. - The gross profit margin for the jewellery business was approximately 20.1% for the period ended June 30, 2021, down from 24.7% for the same period in 2020[39]. - Profit for the six months ended June 30, 2021, was approximately HK$24.1 million, representing a decrease of approximately 48.6% compared to HK$46.9 million for the same period in 2020[56]. - Selling and distribution costs increased by approximately HK$0.9 million or 25% to approximately HK$4.5 million compared to HK$3.6 million for the same period in 2020[54]. - General and administrative expenses decreased by approximately HK$0.8 million or 3.8% to approximately HK$20.3 million compared to HK$21.1 million for the same period in 2020[55]. Assets and Liabilities - As of June 30, 2021, the Group had current assets of approximately HK$521.9 million, with a current ratio of approximately 2.91[57]. - As of June 30, 2021, the Group had current assets of approximately HK$521.9 million, down from HK$536.6 million as of December 31, 2020[61]. - The current ratio as of June 30, 2021, was approximately 2.91, compared to 3.1 as of December 31, 2020[61]. - The Group repaid all bank borrowings of approximately HK$29.4 million during the period and held cash and bank balances of about HK$28.8 million[62]. - The Group's gearing ratio was approximately 4.5% as of June 30, 2021, compared to nil as of December 31, 2020[65][70]. - Total assets as of June 30, 2021, amounted to HK$868,527,000, with segment assets for jewellery manufacturing at HK$327,526,000 and property business at HK$537,598,000[186]. - Total liabilities were reported at HK$211,393,000, with segment liabilities for jewellery manufacturing at HK$62,431,000 and property business at HK$69,505,000[186]. Shareholding and Corporate Governance - Mr. Kan holds 886,959,000 shares, representing approximately 66.64% of the company's shareholdings[90]. - Immaculate Diamonds Limited owns 729,000,000 shares, accounting for 54.00% of the company's shareholdings[95]. - Richemont Asset Management Limited holds 91,460,997 shares, which is about 6.77% of the company's shareholdings[95]. - Classic Sapphire Holdings Limited possesses 100,620,000 shares, representing approximately 7.45% of the company's shareholdings[95]. - The Company has a share option scheme in place for directors and executives[99]. - The Company adopted and complied with the Corporate Governance Code provisions, except for a deviation regarding the roles of the chairman and CEO[108]. - The role of the CEO and chairman is held by Mr. Kan Kin Kwong, which the Directors believe is beneficial for management and business development[109]. Market and Operational Insights - The management company of the Perfect Group Jewellery Industry Park is now fully operational, contributing stable income through property leasing and management services[26]. - The Group expects trade shows and exhibitions to gradually resume, enhancing sales and marketing activities in the Jewellery Business[25]. - The significant increase in overseas sales was primarily due to the resumption of visits by the sales team to customers in Dubai, Turkey, and other cities from March 2021[33]. - The Group's focus on developing the PRC market has led to a substantial increase in sales within that region[33]. - The Group plans to expand its jewellery business in the PRC market through a new company, Perfect Yuan Dian, with a total capital commitment of RMB5 million, of which the Group contributed RMB3 million[77][79]. Financial Reporting and Compliance - The financial statements for the six months ended 30 June 2021 have been prepared in accordance with Hong Kong Accounting Standards, ensuring compliance with local regulations[155]. - The Group has applied amendments to Hong Kong Financial Reporting Standards for the first time, which had no material impact on financial positions or performance[158]. - The Group's accounting policies for the six months ended 30 June 2021 are consistent with those used in the annual consolidated financial statements for the year ended 31 December 2020[157]. - The Company has complied with the Model Code for Securities Transactions by Directors during the six months ended 30 June 2021[110].

Business Overview - The Group's principal business includes designing, manufacturing, and selling high-end fine jewellery, primarily mounted with diamonds, and property development for the Perfect Group Jewellery Industry Park in Foshan, Guangdong Province[17]. Market Conditions - In the first half of 2019, the Group experienced weak customer buying behavior in the Dubai region, attributed to global economic slowdown challenges[18]. - The Group anticipates sluggish sales in the Jewellery Business for 2020 due to the coronavirus outbreak, with market recovery expected only in the second half of the year[18]. - The Group's response to the current market conditions includes slowing down the development of the Jewellery Business in the PRC[18]. - The Group's future outlook remains cautious, with a focus on operational efficiency and cost management[19]. Revenue and Profitability - The Group's revenue for the year ended December 31, 2019, was approximately HK$787.2 million, representing a significant increase of approximately HK$265.2 million or 50.8% compared to 2018[37]. - Revenue from the Jewellery Business was approximately HK$321.3 million, a marginal increase of approximately HK$7.0 million or 2.2% over the previous year[39]. - Revenue from Property Development was approximately HK$465.9 million, a significant increase from approximately HK$207.7 million in 2018[51]. - The gross profit for the year ended December 31, 2019, increased significantly to approximately HK$294.4 million, representing an increase of approximately HK$126.4 million or 75.2%[52]. - The gross profit margin for Property Development was approximately 44.8%, an increase from 42.4% in 2018[51]. - The Group's gross profit from the Jewellery Business was approximately HK$85.6 million, an increase of approximately HK$5.6 million or 7.0%[46]. Construction and Leasing - The construction of the Perfect Group Jewellery Industry Park has substantially completed, with almost all factory units intended for sale already sold[24]. - Leasing of part of the Perfect Group Jewellery Industry Park commenced in the second half of the year, contributing stable revenue to the Group[24]. - The Group's revenue contributions from leasing activities are expected to stabilize as the regulatory procedures in the PRC are completed[24]. - The construction of the Perfect Group Jewellery Industry Park has been substantially completed, with most factory units sold and generating stable income[27]. Financial Position - Current assets decreased by approximately HK$77.0 million or 8.5% to approximately HK$831.2 million as of December 31, 2019[75]. - Trade and other payables increased to approximately HK$127.8 million in 2019 from approximately HK$110.0 million in 2018, primarily due to increased construction costs[80]. - Contract liabilities, representing deposits received from customers for properties in the PRC, amounted to approximately HK$258.9 million in 2019, up from approximately HK$214.3 million in 2018[81]. - The current ratio decreased to approximately 1.6 as of December 31, 2019, compared to approximately 2.5 in 2018[82]. - Gearing ratio improved to approximately 8.8% in 2019 from approximately 28.1% in 2018, indicating a reduction in leverage[83]. Expenses and Costs - General and administrative expenses rose from approximately HK$48.8 million in 2018 to approximately HK$55.6 million in 2019, an increase of approximately HK$6.8 million or 13.9%[66]. - Selling and distribution costs increased from approximately HK$14.9 million in 2018 to approximately HK$16.5 million in 2019, representing a rise of approximately 10.7%[59]. - The Group's total salaries and related costs for the year ended December 31, 2019, were approximately HK$32.4 million, down from HK$37.1 million in 2018[110]. Shareholder Information - The controlling shareholder Mr. Kan holds 886,959,000 shares, representing approximately 66.44% of the company's shareholdings[188]. - Mr. Chung, another controlling shareholder, has interests in 30,375,000 shares, accounting for about 2.34% of the company's shareholdings[188]. - The company has a share option scheme detailed in note 32 of the consolidated financial statements[186]. - The shareholdings of Mr. Kan and Ms. Shek are interconnected due to their spousal relationship, affecting their respective interests in the company[190]. Governance and Management - The Group's executive directors have extensive experience in the fine jewellery industry, with Mr. Kan having over 30 years and Ms. Shek over 25 years[120][122]. - The company has a diverse board of directors with expertise in various fields, enhancing its strategic decision-making capabilities[139]. - The independent non-executive directors contribute to the audit, remuneration, and nomination committees, ensuring robust governance practices[140]. - The company emphasizes compliance and financial reporting as key responsibilities of its senior management[146]. Dividends and Reserves - The Group declared an interim dividend of HK$0.01 per share and proposed a final dividend of HK$0.02 per share for the year ended 31 December 2019[149]. - As of 31 December 2019, the Company had distributable reserves of approximately HK$412,666,000, a decrease from HK$427,101,000 in 2018[158]. Risk Management - The Group's exposure to currency risk is considered not significant due to the pegging of HKD and AED to USD, with most sales and expenses in USD and HKD[90]. - The Group's business review includes principal risks and uncertainties, important events after the reporting date, and indications of likely development[152].

Revenue and Profit Performance - The Group's revenue for the six months ended June 30, 2019, was approximately HK$302.4 million, representing an increase of approximately HK$120.2 million or 66.0% compared to the same period in 2018[14]. - Revenue from the Jewellery Business was approximately HK$172.9 million, a decrease of approximately HK$9.3 million or 5.1% compared to the same period in 2018, primarily due to reduced sales in the Dubai region[26]. - Revenue from Property Development accounted for approximately 42.8% of total revenue, with HK$129.5 million recognized from property sales in the PRC[15]. - Profit for the six months ended 30 June 2019 was approximately HK$57.7 million, an increase of approximately 261.1% compared to HK$16.0 million in the same period of 2018[45]. - Overall gross profit increased from approximately HK$49.5 million to approximately HK$97.7 million, representing an increase of 97.6%[32]. - Profit before taxation reached HK$80,405,000, a substantial rise from HK$18,885,000 in the prior year, reflecting an increase of 325.5%[107]. - Total comprehensive income for the period was HK$62,401,000, significantly higher than HK$12,780,000 in the previous year, representing an increase of 388.5%[108]. Business Segments - The revenue distribution between Jewellery Business and Property Development was approximately 57.2% and 42.8%, respectively[15]. - The Group's manufacturing and sales segment focuses on fine jewellery products, with revenue recognized upon delivery to wholesalers[181]. - The Group recognized revenue from property developments at the point when the completed property is transferred to customers, ensuring the customer obtains control and payment collection is probable[187]. Economic and Market Conditions - The Group aims to maintain relatively stable revenue and profit despite challenges from the global economic slowdown affecting customer buying behavior[13]. - The decline in sales in the Dubai region is attributed to weak customer buying behavior due to global economic challenges[13]. - The Group has been affected by the US-China trade war, which may continue to impact the jewellery business in the second half of the year[62]. Assets and Liabilities - Current assets as of 30 June 2019 were approximately HK$1,023.3 million, an increase from approximately HK$908.2 million as of 31 December 2018[46]. - Current liabilities increased to approximately HK$613.0 million as of 30 June 2019, up from approximately HK$363.6 million as of 31 December 2018[46]. - The current ratio was approximately 1.67 as of 30 June 2019, down from 2.50 as of 31 December 2018[46]. - The gearing ratio was approximately 9.3% as of 30 June 2019, a decrease from 28.1% as of 31 December 2018[51]. - The company's net assets rose to HK$581,639,000 from HK$558,335,000, reflecting an increase of 4.2%[111]. Expenses and Costs - General and administrative expenses increased by approximately 21.6% to HK$27.0 million, primarily due to salaries paid for Property Development in the PRC[44]. - Selling and distribution costs were HK$8,598,000, slightly decreased from HK$8,170,000 in the prior year, reflecting a reduction of 5.2%[107]. - Finance costs for the period were HK$1,567,000, compared to HK$531,000 in the previous year, indicating an increase of 195.5%[107]. Shareholding and Corporate Governance - Mr. Kan holds 886,959,000 shares, representing approximately 66.44% of the company's shareholdings[75]. - The company has no other interests or short positions in shares recorded under section 336 of the SFO as of the report date[78]. - The company adopted the Corporate Governance Code and complied with its provisions, except for the separation of the roles of chairman and CEO[84][85]. Dividends and Share Options - An interim dividend of HK$0.01 per share was declared, totaling HK$13.5 million for the six months ended 30 June 2019[63]. - 60,000 share options lapsed during the period ended 30 June 2019, compared to 2,160,000 share options lapsed in the same period of 2018[54]. Accounting Policies and Financial Reporting - The condensed consolidated financial statements for the six months ended June 30, 2019, are prepared under the historical cost basis, except for investment properties measured at fair values[121]. - The Group has applied new HKFRSs for the first time, including HKFRS 16 on leases, which is mandatory effective from January 1, 2019[138]. - The application of new and amendments to HKFRSs has had no material impact on the Group's financial positions and performance for the current and prior periods[140]. Cash Flow and Investments - For the six months ended June 30, 2019, the net cash from operating activities was HK$248,226,000, compared to a net cash used of HK$53,441,000 in the same period of 2018[117]. - The net cash used in investing activities was HK$17,554,000, a decrease from HK$41,517,000 in the previous year[117]. - The Group invested RMB950,000 for a 19% equity interest in an associated company in Shenzhen to explore the jewellery trading business in the PRC[56].