FF301 股份發行人及根據《上市規則》第十九B章上市的香港預託證券發行人的證券變動月報表 截至月份: 2025年9月30日 狀態: 新提交 致：香港交易及結算所有限公司 公司名稱: EPS創健科技集團有限公司 (於開曼群島註冊成立之有限公司) 呈交日期: 2025年10月2日 I. 法定/註冊股本變動 | 1. 股份分類 | 普通股 | 股份類別 | 不適用 | | 於香港聯交所上市 (註1) | | 是 | | | --- | --- | --- | --- | --- | --- | --- | --- | --- | | 證券代號 (如上市) | 03860 | 說明 | | | | | | | | | | 法定/註冊股份數目 | | | 面值 | | 法定/註冊股本 | | | 上月底結存 | | 1,000,000,000 | | HKD | | 0.01 HKD | | 10,000,000 | | 增加 / 減少 (-) | | | 0 | | | HKD | | 0 | | 本月底結存 | | | 1,000,000,000 | HKD | | 0.01 HKD | | 10,000,000 ...

香港交易及結算所有限公司以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，概不會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責任。 3860 持續關連交易 內容有關 (1)服務框架協議；及 (2)租賃框架協議 CRO服務框架協議 於二零二五年九月十一日，上海日新及北京格銳博（均為本公司的間接全資附屬公司） 與EP-Bio訂立CRO服務框架協議，據此，EP-Bio已同意於截至二零二六年、二零二七 年及二零二八年三月三十一日止三個財政年度內向上海日新及北京格銳博提供CRO服 務。 租賃框架協議 於二零二五年九月十一日，EP Trading（作為出租人）與EPS Corporation、EP Mediate、 EP-Link、EPD KK及FEF Pharmaceutical（作為承租人）訂立租賃框架協議，內容有關 EP Trading於截至二零二六年、二零二七年及二零二八年三月三十一日止三個財政年 度內向EPS Corporation、EP Mediate、EP-Link、EPD KK及FEF Pharmaceutical出租設 備 ...

FF301 股份發行人及根據《上市規則》第十九B章上市的香港預託證券發行人的證券變動月報表 截至月份: 2025年8月31日 狀態: 新提交 致：香港交易及結算所有限公司 公司名稱: EPS創健科技集團有限公司 (於開曼群島註冊成立之有限公司) 呈交日期: 2025年9月1日 I. 法定/註冊股本變動 | 1. 股份分類 | 普通股 | 股份類別 | 不適用 | | 於香港聯交所上市 (註1) | | | 是 | | | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | | 證券代號 (如上市) | 03860 | 說明 | | | | | | | | | | | 法定/註冊股份數目 | | | 面值 | | | 法定/註冊股本 | | | 上月底結存 | | | 1,000,000,000 | HKD | | 0.01 | HKD | | 10,000,000 | | 增加 / 減少 (-) | | | 0 | | | | HKD | | 0 | | 本月底結存 | | | 1,000,000,000 | HKD | | 0.01 | H ...

於股東週年大會日期，已發行股份總數為522,177,419股股份，即賦予股東出席股東週年 大會並就會上提呈之決議案投贊成或反對票之股份總數。截至股東週年大會日期，本公 司並無持有任何庫存股（包括任何持有或存放於中央結算系統之庫存股）及任何待註銷之 購回股份，因此，該等庫存股及待註銷之購回股份並無於股東週年大會上行使投票權， 且並無該等股票決議被排除於有權出席股東大會並於會上就股東週年大會上進行投票 權。概無任何股份賦予股東權利出席股東週年大會但依上市規則第13.40條所載須放棄表 決贊成大會上提呈的決議案。任何股東就股東週年大會所提呈的任何決議案進行投票時 並無受到任何限制，且並無股東須根據上市規則就股東週年大會上提呈的任何決議案放 棄投票。概無股東於股東週年大會通函中表明其有意就股東週年大會上提呈的決議案投 反對票或放棄投票。 - 1 - 香港交易及結算所有限公司以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，概不會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責任。 3860 於二零二五年八月十五日舉行之股東週年大會之 投票 ...

FF301 致：香港交易及結算所有限公司 公司名稱: EPS創健科技集團有限公司 (於開曼群島註冊成立之有限公司) 呈交日期: 2025年8月1日 I. 法定/註冊股本變動 | 1. 股份分類 | 普通股 | 股份類別 | 不適用 | | 於香港聯交所上市 (註1) | | | 是 | | | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | | 證券代號 (如上市) | 03860 | 說明 | | | | | | | | | | | 法定/註冊股份數目 | | | 面值 | | | 法定/註冊股本 | | | 上月底結存 | | | 1,000,000,000 | HKD | | 0.01 | HKD | | 10,000,000 | | 增加 / 減少 (-) | | | 0 | | | | HKD | | 0 | | 本月底結存 | | | 1,000,000,000 | HKD | | 0.01 | HKD | | 10,000,000 | 本月底法定/註冊股本總額： HKD 10,000,000 第 1 頁 共 10 頁 v 1 ...

2024/2025 CONTENTS 目錄 ANNUAL REPORT 2024/2025 1 2024/2025 年報 CORPORATE INFORMATION 2 公司資料 CHAIRMAN'S STATEMENT 5 主席報告 MANAGEMENT DISCUSSION AND ANALYSIS 10 管理層討論與分析 BIOGRAPHICAL DETAILS OF DIRECTORS AND SENIOR MANAGEMENT CORPORATE GOVERNANCE REPORT 36 企業管治報告 ENVIRONMENTAL, SOCIAL AND GOVERNANCE REPORT REPORT OF THE DIRECTORS 107 董事會報告 INDEPENDENT AUDITOR'S REPORT 132 獨立核數師報告 CONSOLIDATED STATEMENT OF PROFIT OR LOSS CONSOLIDATED STATEMENT OF PROFIT OR LOSS AND OTHER COMPREHENSIVE INCOME CONSOLIDATED STATEMEN ...

- 1 - 香港交易及結算所有限公司以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，概不會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責任。 （於開曼群島註冊成立之有限公司） （股份代號：3860） 截至二零二五年三月三十一日止年度之 全年業績公告 財務摘要 截至二零二五年三月三十一日止年度，本集團營運業績如下： － 截至二零二五年三月三十一日止年度錄得收益約544.5百萬港元； － 截至二零二五年三月三十一日止年度之除稅後溢利約為30.4百萬港元； － 根據520,901,458股普通股加權平均數計算，截至二零二五年三月三十一日止年度 之每股基本盈利約為7.41港仙；及 － 董事會建議派發截至二零二五年三月三十一日止年度的末期股息每股1.0港仙，惟 須於應屆股東週年大會上取得股東批准。 全年業績 EPS創健科技集團有限公司（「本公司」）董事（「董事」）會（「董事會」）欣然公佈，本公司及 其附屬公司（統稱「本集團」）截至二零二五年三月三十一日止年度（「報告年度」）之綜合業 績連同上一財政年度之比較數字如下： 綜合損益表 截至二 ...

Financial Performance - The company recorded revenue of approximately HKD 346.9 million for the six months ended September 30, 2024, a decrease from HKD 357.8 million in the same period of 2023, representing a decline of about 3.3%[3] - The net profit after tax for the reporting period was approximately HKD 17.1 million, a significant recovery from a loss of HKD 8.7 million in the same period of the previous year[5] - Basic earnings per share (EPS) for the period was approximately HKD 2.83, compared to a loss per share of HKD 1.05 in the prior year[5] - The total comprehensive income for the period was HKD 16.0 million, a recovery from a comprehensive loss of HKD 9.6 million in the same period last year[7] - The total profit before tax was HKD 19,302,000, compared to a loss of HKD 8,182,000 in the same period of 2023[30][36] Revenue Breakdown - The revenue from the apparel business was HKD 244,981,000, down 10.9% from HKD 274,964,000 year-on-year[27] - The healthcare products business generated revenue of HKD 73,408,000, an increase of 12.5% from HKD 65,060,000 in the previous year[27] - The IRO and CRO services reported revenue of HKD 28,489,000, up 60.5% from HKD 17,805,000 in the same period last year[27] - The revenue from major customer A in the apparel business was HKD 148,419,000, down from HKD 154,349,000 in the previous year[41] - The apparel segment's revenue decreased by approximately HKD 30 million or 10.9%, from HKD 275 million to HKD 245 million, primarily due to reduced orders from major clients in the US and Japan[81] Cost and Expenses - Research and development expenses totaled HKD 7.4 million, while selling and distribution expenses were HKD 20.2 million, indicating a focus on maintaining operational efficiency[5] - Administrative expenses decreased from approximately HKD 32.1 million to HKD 27.6 million, a reduction of about 14.0% due to lower employee costs and legal fees[98] - The total employee cost for the six months ended September 30, 2024, was approximately HKD 26.5 million, compared to HKD 27.6 million for the same period in 2023[117] Assets and Liabilities - The company reported total assets of HKD 253.8 million as of September 30, 2024, an increase from HKD 211.9 million as of March 31, 2024[10] - Current liabilities increased to HKD 179.2 million from HKD 205.0 million, indicating a reduction in short-term financial obligations[10] - The net current assets improved significantly to HKD 74.7 million, compared to HKD 6.9 million in the previous period, showcasing better liquidity[10] - The total assets as of September 30, 2024, amounted to HKD 474,950,000, an increase from HKD 429,885,000 as of March 31, 2024[37] - The total liabilities as of September 30, 2024, were HKD 298,752,000, compared to HKD 291,703,000 as of March 31, 2024[37] Dividends and Share Capital - The company did not recommend the payment of an interim dividend for the reporting period, reflecting a conservative approach to cash management[3] - The company did not declare any interim dividends for the current period[51][52] - As of September 30, 2024, the company's issued share capital is HKD 5.2 million, divided into 522,177,419 shares with a par value of HKD 0.01 each[108] Strategic Initiatives - The company is exploring new production sources and product development to maintain profitability in the apparel business[70] - The company is pursuing innovative research in regenerative medicine and potential treatments for obesity and diabetes[67] - The company is focusing on understanding customer preferences and identifying emerging trends to design products that drive sustainable long-term growth[118] - The company is exploring new sales structures and business models to maximize profits in response to increasing demand for healthcare products in China[120] Governance and Compliance - The company has adopted corporate governance practices and has complied with all relevant codes during the reporting period, except for a deviation regarding the roles of the chairman and CEO[121] - The audit committee consists of three members, including independent non-executive directors, and has reviewed the unaudited interim results for the reporting period[128]

Financial Performance - The Group's revenue from the IRO Business with CRO Services and In-house R&D Business Unit was approximately HK$38.1 million for the Reporting Year, representing an increase of approximately 144.2% compared to HK$15.6 million for the year ended March 31, 2023[22]. - The Group's gross loss in the IRO segment decreased to approximately HK$0.08 million from approximately HK$6.1 million for the year ended March 31, 2023, indicating improved operational efficiency[22]. - The Group's total comprehensive expenses attributable to owners for the Reporting Year were approximately HK$22.3 million, a decrease from approximately HK$45.4 million for the year ended March 31, 2023, primarily due to increased profits in the health products business[26]. - Revenue from womenswear products increased by approximately HK$39.8 million or 13.3% to approximately HK$338.6 million for the Reporting Year from approximately HK$298.8 million for the year ended 31 March 2023, driven by an increase in sales volume from approximately 3.3 million pieces to approximately 4.0 million pieces[31]. - Revenue from menswear products increased by approximately HK$48.8 million or 70.7% to approximately HK$117.8 million for the Reporting Year from approximately HK$69.0 million for the year ended 31 March 2023, attributed to an increase in sales quantity from approximately 1.0 million pieces to approximately 1.5 million pieces[62]. - Revenue from kidswear products decreased by approximately HK$3.2 million or 23.4% to approximately HK$10.5 million for the Reporting Year from approximately HK$13.7 million for the year ended 31 March 2023, due to a decrease in sales volume from approximately 0.3 million pieces to approximately 0.2 million pieces[34]. - Revenue from the Healthcare Products Business increased by approximately HK$83.7 million or 150.0% to approximately HK$139.5 million for the year ended 31 March 2024 from approximately HK$55.8 million for the year ended 31 March 2023, primarily due to the acquisition of R&E and its subsidiary[36]. - Other income, gains and losses increased by approximately HK$12.2 million to a gain of HK$11.9 million for the year ended 31 March 2024 from a loss of approximately HK$0.3 million for the year ended 31 March 2023, mainly due to a fair value gain on promissory note of approximately HK$16.1 million related to the acquisition of 65% equity interests in R&E[39]. - Selling and distribution expenses increased by approximately HK$15.0 million or 44.4% to approximately HK$48.8 million for the year ended 31 March 2024 from approximately HK$33.8 million for the year ended 31 March 2023, attributed to increased transportation costs and selling expenses[40]. - The Group's gross profit improved to approximately HK$69.7 million for the Reporting Year, representing an increase of approximately 12.8% compared to approximately HK$61.8 million for the year ended 31 March 2023[94]. - The gross profit margin decreased to approximately 14.9% for the Reporting Year from approximately 16.2% for the year ended 31 March 2023, mainly due to a decrease in average selling price per piece[94]. - The gross profit in the Healthcare Products Business increased to approximately HK$29.6 million for the year ended 31 March 2024 from approximately HK$12.2 million for the year ended 31 March 2023, representing an increase of approximately 142.6%[94]. - The Company's basic loss per share for the year ended 31 March 2024 was approximately HK4.41 cents, a significant decrease from approximately HK9.15 cents for the year ended 31 March 2023[101]. Operational Efficiency - The Group's knitwear product sales volume increased to approximately 5.7 million pieces for the Reporting Year, up from approximately 4.6 million pieces for the year ended March 31, 2023[29]. - The Group's total sales volume of finished knitwear products amounted to approximately 5.7 million pieces for the Reporting Year, an increase from approximately 4.6 million pieces for the year ended March 31, 2023[57]. - The average selling price per piece of menswear products increased from approximately HK$71.2 for the year ended 31 March 2023 to approximately HK$79.8 for the Reporting Year[62]. - The average selling price per piece of kidswear products increased from approximately HK$51.8 for the year ended 31 March 2023 to approximately HK$52.7 for the Reporting Year, despite the decrease in sales volume[34]. - Administrative expenses decreased to approximately HK$55.0 million for the year ended 31 March 2024 from approximately HK$63.1 million for the year ended 31 March 2023, representing a significant decrease of approximately 12.8%[73]. - Finance costs increased to approximately HK$7.1 million for the year ended 31 March 2024 from approximately HK$5.8 million for the year ended 31 March 2023[73]. Financial Position - The Group's current assets net value as of 31 March 2024 was approximately HK$6.9 million, down from approximately HK$101.5 million as of 31 March 2023, with a current ratio decreasing from approximately 1.9 to 1.0[78]. - The Group's gearing ratio was 0.08 as at 31 March 2024, up from 0.03 as at 31 March 2023[80]. - The Group has capital commitments of JPY50 million (approximately HK$2.6 million) as at 31 March 2024, unchanged from JPY50 million (approximately HK$2.9 million) as at 31 March 2023[85]. - The maximum liabilities of the Group under a legal action were in the amount of HK$5,280,000 as of 31 March 2024, with no other material contingent liabilities reported[85]. - The Group does not recommend the payment of a final dividend for the year ended 31 March 2024, consistent with the previous year[75]. - The Group's operations were generally financed through internally generated cash flows and bank borrowings, with plans to seek additional equity financing if necessary[75]. - The Group currently has no plans for material investments and capital assets[85]. - As of March 31, 2024, the Group's total staff costs amounted to approximately HK$54.3 million, a decrease from HK$55.1 million in 2023[89]. - The Group employed a total of 136 full-time employees as of March 31, 2024, unchanged from the previous year[89]. - The Group had net current assets of approximately HK$6.9 million as at 31 March 2024, down from HK$101.5 million as at 31 March 2023[103]. - The Group's current ratio decreased from approximately 1.9 as at 31 March 2023 to approximately 1.0 as at 31 March 2024, due to a significant increase in current liabilities by approximately 78.0%[103]. - The Group's debt-to-equity ratio was 0.08 as at 31 March 2024, compared to 0.03 as at 31 March 2023[106]. - The Group's unused bank financing rate was 63.1% as at 31 March 2024[106]. - The Group will continue to seek fundraising opportunities to strengthen its financial position[106]. Strategic Initiatives - The Group acquired Biotube Co., Ltd., a company engaged in physician-led clinical trials, which aligns with the Group's development areas and enhances its innovative research capabilities[12]. - The Group aims to provide a one-stop solution to academia, biotech ventures, and pharmaceutical companies in Japan and the PRC, leveraging its extensive knowledge in drug development support[19]. - The Group is coordinating industry resources to improve margins in its PRC specialized CRO business, which is becoming increasingly competitive[22]. - The Group's new strategies include enhancing its innovative research capabilities through acquisitions and improving operational margins through resource coordination[12][22]. - The Group has integrated and launched businesses in the healthcare segment, expanding its services to include comprehensive solutions in Japan[92]. - The Group aims to maintain good relationships with existing clients while proactively acquiring new customers by upgrading facilities and enhancing competitive strengths[91]. - The healthcare segment has expanded its services to include IRO and CRO business, enhancing new drug development support in Japan[135]. - The newly acquired subsidiary Biotube owns pipelines under ongoing investigator-initiated clinical trials, expected to create synergy effects for the Group[186]. - The Group aims to enhance necessary functions step by step towards creating a business co-creation platform to meet diverse needs in the healthcare industry[186]. Management and Governance - Mr. Shimada was appointed as the executive Director, Chairman, and CEO effective from November 1, 2023, bringing over 39 years of pharmaceutical experience[163]. - Mr. Miyano has over 32 years of experience in the domestic pharmaceutical industry in Japan and has been with EPS Japan since January 2002[166]. - Mr. Zhao, appointed as an executive Director from November 1, 2023, has over 32 years of experience in accounting, auditing, corporate finance, and mergers and acquisitions[166]. - Mr. Kusaba joined EPS Holdings in March 2022 and has extensive experience in business development and investment management[168]. - Mr. Yan Ping was appointed as a non-executive Director effective from November 1, 2023, with extensive experience in the biomedical industry in China[171]. - EPS Japan is a controlling shareholder of the Company, with Mr. Yan Hao indirectly owning approximately 71.51% of EPS Japan[171]. - The Company is focused on expanding its market presence and enhancing its product offerings through strategic appointments in senior management[166]. - The management team has a strong background in both domestic and international pharmaceutical markets, which is expected to drive future growth[166]. - The Company is committed to leveraging its leadership's extensive experience to explore new business opportunities and partnerships[171]. - The recent appointments are part of a broader strategy to strengthen governance and operational capabilities within the Company[166]. Environmental Commitment - The Group is committed to minimizing environmental impacts through energy saving and recycling initiatives[90]. - The Group promotes environmental protection by encouraging the use of electronic document processing to minimize paper use[131]. - The temperature of the air-conditioning system is set between 25˚C to 26˚C to enhance energy efficiency[131]. - The Group has implemented measures to maintain or reduce the intensity of air pollutants emissions[128]. - The total GHG emissions (Scope 1 and 2) increased by 31% to 67,353 kg CO2e compared to the previous reporting period[158]. - Scope 2 emissions rose by 32% to 65,992 kg CO2e, primarily due to changes in the reporting scope[158]. - Electricity consumption increased by 32% to 160,758 kWh, attributed to a change in the reporting scope[140]. - The intensity of GHG emissions per square meter increased by 14% to 32 kg CO2e/m²[158]. - The Group aims to reduce air pollutant emissions by 1-2% in the coming year[151]. - The Group's nitrogen oxides (NOx) emissions decreased by 13% to 0.33 kg[151]. - The Group generated no significant hazardous waste due to its business nature, reflecting a low environmental impact[161]. - The intensity of electricity consumption in Hong Kong offices increased by 16% to 73 kWh/m²[140]. - The Group's sulphur oxides (SOx) emissions remained stable at 0.01 kg[151]. - Non-hazardous waste for recycling purposes increased to 5.30 tonnes, a 221% increase compared to the previous year[122].

截至二零二四年三月三十一日止年度之 全年業績公告 EPS創健科技集團有限公司（「本公司」）董事（「董事」）會（「董事會」）欣然公佈，本公司及 其附屬公司（統稱「本集團」）截至二零二四年三月三十一日止年度之綜合業績連同上一財 政年度之比較數字如下： （於開曼群島註冊成立之有限公司） （股份代號：3860） - 1 - 綜合損益表 截至二零二四年三月三十一日止年度 - 2 - - 3 - 流動資產 211,929 216,732 貿易及其他應付款項以及應計費用 12 52,084 34,347 合約負債 3,269 5,648 應付關聯公司款項 13 78,360 70,585 應付最終控股公司款項 13 45,739 318 應付非控股權益款項 13 11,759 – 租賃負債 2,606 2,564 應付稅項 3,878 1,722 銀行借貸 7,335 – 淨流動資產 6,899 101,548 | --- | --- | --- | --- | |------------------|-------|---------------------|---------------------| | | | | ...