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，並明確表示概不會就因本公告全部或任何部分內容而產生或因依賴該 等內容而引致的任何損失承擔任何責任。 Telecom Service One Holdings Limited 電訊首科控股有限公司 （於開曼群島註冊成立的有限公司） （股份代 號：3997） 截至2025年3月31日止年度 全年業績公告 電訊首科控股有限公司（「本公司」）董事會（分別為「董事會」及「董事」）宣佈，本 公司及其附屬公司（統稱為「本集團」）截至2025年3月31日止年度的經審核綜合業 績，連同截至2024年3月31日止年度的比較數字如下： 綜合損益及其他全面收益表 截至2025年3月31日止年度 綜合財務狀況表 | 於2025年3月31日 | | | | | --- | --- | --- | --- | | | 附註 | 2025年 千港元 | 2024年 千港元 | | 非流動資產 | | | | | 物業、廠房及設備 | | 1,181 | 2,148 | | 使用權資產 | | 1,479 | 4,438 | | 投資 ...

TSO Telecom Service One 電訊首科控股有限公司 (於関曼群島註冊成立之有限公司) 股份代號：3997 2024/25 中 期 報 告 財務報表 中期業績 電訊首科控股有限公司（「本公司」）董事會（「董事會」）宣佈，本公司及其附屬公司（統 稱「本集團」）截至2024年9月30日止六個月（「期內」）之簡明綜合財務業績，連同相應 比較數字如下： 簡明綜合損益及其他全面收益表 截至2024年9月30日止六個月 截至9月30日止六個月 | --- | --- | --- | --- | |-----------------------------------------|-------|---------------------------------|-----------------------------| | | 附註 | 2024 年 千港元 （未經審核） | 2023 年 千港元 （未經審核） | | 收入 銷售成本 | 4 | 23,600 (20,258) | 26,998 (19,410) | | | | | | | 毛利 | | 3,342 | 7,588 | | 其他收入及收 ...

Financial Performance - Revenue for the six months ended September 30, 2024, was HKD 23,600,000, a decrease of 12.5% compared to HKD 26,998,000 for the same period in 2023[3]. - Gross profit for the period was HKD 3,342,000, down 56.0% from HKD 7,588,000 year-on-year[3]. - The net loss for the period was HKD 1,798,000, compared to a net loss of HKD 2,295,000 in the previous year, representing a 21.6% improvement[3]. - Basic and diluted loss per share was HKD 0.0140, an improvement from HKD 0.0179 in the same period last year[3]. - Repair service revenue was HKD 23,495,000, down from HKD 26,932,000, reflecting a decline of 12.5%[21]. - The loss for the period narrowed to approximately HKD 1,798,000 from HKD 2,295,000 in the previous year, primarily due to gains from the sale of financial assets[72]. - Revenue from repair services was approximately HKD 23,495,000, down from HKD 26,932,000 in 2023, reflecting a competitive market[65]. - The cost of sales increased by approximately 4.4% to about HKD 20,258,000, with direct labor costs rising by about 5.8% to HKD 13,681,000 due to wage adjustments[66]. Assets and Liabilities - Total assets as of September 30, 2024, were HKD 69,579,000, down from HKD 72,977,000 as of March 31, 2024[5]. - Trade receivables decreased to HKD 7,688,000 as of September 30, 2024, down from HKD 10,550,000 as of March 31, 2024, indicating a 27.0% reduction[42]. - The company’s current assets were approximately HKD 27,304,000, down from HKD 31,370,000 as of March 31, 2024[75]. - The company’s current liabilities decreased to approximately HKD 8,528,000 from HKD 12,639,000 as of March 31, 2024[75]. - The total amount of trade and other payables decreased to HKD 5,356,000 as of September 30, 2024, from HKD 7,387,000 as of March 31, 2024, reflecting a 27.6% decline[44]. Cash Flow and Financing - Cash and cash equivalents at the end of the period were HKD 12,545,000, an increase from HKD 1,847,000 at the end of the same period last year[12]. - Operating cash flow generated was HKD 1,983,000, compared to an outflow of HKD 3,271,000 in the previous year[10]. - As of September 30, 2024, the group had unused bank financing of HKD 10,200,000, up from HKD 8,000,000 on March 31, 2024[60]. - The group has undrawn bank financing of approximately HKD 10,200,000 available for future funding needs as of September 30, 2024[77]. - The company did not take on any bank revolving loans during the period, maintaining a previous balance of HKD 2,200,000[47]. Income and Expenses - Total other income and gains for the six months ended September 30, 2024, was HKD 3,725,000, compared to HKD 1,745,000 in 2023, marking a significant increase of 113.5%[26]. - Financing costs for the six months ended September 30, 2024, totaled HKD 120,000, up from HKD 52,000 in 2023, indicating an increase of 130.8%[31]. - The company reported a total tax expense of HKD 23,000 for the period, compared to a tax credit of HKD 29,000 in the previous year[31]. - Administrative expenses decreased slightly by about 5.0% to HKD 6,451,000 compared to HKD 6,789,000 in the previous year[70]. Shareholder Information - East-Asia Pacific Limited holds 66,000,000 shares, representing approximately 51.43% of the issued shares[95]. - The total number of issued shares as of September 30, 2024, is 128,342,000[94]. - The Zhang brothers collectively hold 1,384,000 shares, accounting for about 1.08% of the issued shares[95]. - The company’s major shareholders include East-Asia Pacific Limited and the Zhang family trust, with significant shareholdings[102]. Corporate Governance - The company has adopted the corporate governance code to enhance transparency and accountability[104]. - The audit committee consists of all independent non-executive directors and has reviewed the financial reporting procedures[107]. - The company has confirmed compliance with the corporate governance code during the reporting period, with some exceptions noted[104]. - The company’s board members receive monthly updates on performance and significant changes[106]. - The chairman of the company is Mr. Zhang Jingshi, and the CEO is Mr. Zhang Jingfeng[109]. Operational Highlights - The company operates solely in Hong Kong, generating 100% of its revenue from this region[23]. - The company recorded a decrease in inventory by HKD 1,780,000 during the period[10]. - The company made capital expenditures of approximately HKD 58,000 on property, plant, and equipment during the period, significantly lower than HKD 790,000 in 2023[37]. - The group employed 101 full-time employees as of September 30, 2024, a decrease from 109 employees as of March 31, 2024[85]. - The group reported no significant contingent liabilities as of September 30, 2024, consistent with the previous period[79]. - The group has no major capital commitments as of September 30, 2024, unchanged from March 31, 2024[82]. - The group will continue to adopt a prudent approach to manage its business amid economic challenges and uncertainties[87]. - The group aims to enhance its business model and broaden revenue sources despite facing economic headwinds[87].

Business Operations - The company primarily engages in investment holding, with its subsidiaries focusing on mobile and personal electronic product repair and refurbishment services, as well as related accessories sales and support services[6]. - The company primarily engages in the repair and refurbishment of mobile phones and other personal electronic products, along with the sale of related accessories in Hong Kong[79]. - The main business of the company is investment holding, with subsidiaries engaged in various activities[154]. Financial Performance - The group reported revenue of HKD 54,387,000 for the year ending March 31, 2024, compared to HKD 51,381,000 in the previous year, representing an increase of approximately 5.9%[119]. - Gross profit for the year was HKD 11,251,000, slightly down from HKD 11,385,000, indicating a decrease of about 1.2%[119]. - The group incurred a loss before tax of HKD 9,234,000, compared to a loss of HKD 7,358,000 in the previous year, reflecting an increase in losses of approximately 25.5%[119]. - Total comprehensive loss for the year was HKD 9,299,000, up from HKD 7,282,000, marking an increase of about 27.8%[119]. - Basic and diluted loss per share was HKD 0.0715, compared to HKD 0.0554 in the previous year, representing an increase of approximately 29.0%[119]. - The group reported a significant impairment loss on investment properties of HKD 196,000, compared to HKD 2,098,000 in the previous year, indicating a decrease in impairment losses[119]. - The company reported an annual loss of HKD 9,174,000 for the year ending March 31, 2023, compared to a loss of HKD 7,115,000 for the previous year, indicating an increase in losses of about 29%[127]. - The group reported a loss of approximately HKD 9,174,000 for the year ending March 31, 2024, compared to a loss of HKD 7,115,000 in 2023, primarily due to increased fair value losses on financial assets[198]. Cash Flow and Assets - Operating cash flow for the year ending March 31, 2024, was HKD 215,000, a decrease from HKD 410,000 in the previous year, representing a decline of approximately 48%[131]. - Cash and cash equivalents decreased to HKD 3,811,000 as of March 31, 2024, down from HKD 4,593,000 at the beginning of the year, reflecting a decline of approximately 17%[134]. - The company reported a net cash outflow from investing activities of HKD 269,000 for the year ending March 31, 2024, compared to a net inflow of HKD 1,008,000 in the previous year[134]. - Financing activities resulted in a net cash outflow of HKD 728,000 for the year ending March 31, 2024, compared to an outflow of HKD 1,312,000 in the previous year, indicating a reduction in cash outflow of about 44%[134]. - Non-current assets decreased to HKD 54,246,000 from HKD 53,561,000, a slight increase of about 1.3%[121]. - Current assets decreased to HKD 31,370,000 from HKD 35,546,000, a decline of approximately 11.5%[121]. - The group's total equity decreased to HKD 70,734,000 from HKD 80,033,000, reflecting a decrease of about 11.6%[124]. - As of March 31, 2024, total equity amounts to HKD 70,734,000, a decrease from HKD 80,033,000 as of April 1, 2023, reflecting a decline of approximately 12%[127]. Shareholder Information - East-Asia Pacific Limited holds 66,000,000 shares, representing approximately 51.43% of the issued shares[53]. - Amazing Gain Limited also holds 66,000,000 shares, equivalent to 51.43% of the issued shares[53]. - Ms. 鄧鳳賢 holds 73,008,000 shares, accounting for 56.89% of the issued shares[53]. - Ms. 楊可琪 holds 73,602,000 shares, which is 57.35% of the issued shares[53]. Compliance and Governance - There were no significant events affecting the group during the financial year, and compliance with relevant laws and regulations has been reported[7]. - The company has maintained good relationships with employees, customers, suppliers, and business partners, with no serious disputes reported during the financial year[8]. - The board is committed to complying with regulations related to discrimination and employee welfare, ensuring the rights and well-being of its employees[13]. - The company has confirmed that there are no significant transactions or arrangements with directors or related entities that could pose a conflict of interest[21]. - The company has no direct or indirect interests in any competing businesses as of the end of the financial year[22]. - The group has complied with the disclosure requirements of the listing rules regarding connected transactions[32]. - The group’s related party transactions do not constitute any reporting or independent shareholder approval requirements under the listing rules[60]. - The independent auditor's report confirms that the financial statements present a true and fair view of the group's financial position[96]. - The board believes that corporate governance objectives focus on long-term financial performance rather than short-term returns[91]. Future Outlook - The group remains optimistic about future consumer demand in the electronics and mobile device market, driven by the ongoing digitalization and increasing penetration of 5G technology[172]. - The overall market sentiment is expected to improve as the Hong Kong economy gradually recovers, despite ongoing uncertainties in the retail sector[172]. - The group plans to focus on expanding its core business and exploring new value-added services to achieve diversified operations[176]. - The group aims for a sustainable business model to provide stable and continuous returns to shareholders[176]. Environmental and Internal Control Policies - The company has adopted environmental policies to implement eco-friendly practices and reduce waste in its operations[12]. - The company has established several policies to enhance its internal control systems, including anti-corruption and whistleblowing policies[77]. - The audit committee oversees the financial reporting process to ensure the absence of material misstatements due to fraud or error[144].

Financial Performance - For the fiscal year ending March 31, 2024, the group's revenue was approximately HKD 54,387,000, an increase from HKD 51,381,000 in 2023, representing a growth of about 5.9%[21] - The group reported a pre-tax loss of approximately HKD 9,234,000 for the fiscal year ending March 31, 2024, compared to a pre-tax loss of HKD 7,358,000 in 2023, indicating a deterioration in financial performance[21] - The group reported a total comprehensive loss of approximately HKD 9,299,000 for the fiscal year ending March 31, 2024, compared to a total comprehensive loss of HKD 7,282,000 in 2023[21] - The basic and diluted loss per share for the fiscal year ending March 31, 2024, was HKD 0.0715, compared to HKD 0.0554 in 2023, indicating a worsening in per-share performance[21] - The company reported a loss of HKD (9,174,000) for the year ended March 31, 2024, compared to a loss of HKD (7,115,000) in the previous year, reflecting a worsening of approximately 28.9%[90] Revenue Breakdown - Repair service revenue accounted for HKD 54,195,000, up from HKD 51,207,000 in the previous year, indicating a growth of about 5.8%[46] - Sales of accessories and support services generated revenue of HKD 192,000, compared to HKD 174,000 in 2023, reflecting an increase of approximately 10.3%[46] - The group's total revenue for the year ended March 31, 2024, was entirely generated in Hong Kong, consistent with the previous year[52] - For the fiscal year ending March 31, 2024, the company's revenue increased to approximately HKD 54,387,000, up about 5.9% from HKD 51,381,000 in 2023, primarily due to new service contracts and stable repair service income[100] Expenses and Costs - Direct labor costs for the fiscal year ending March 31, 2024, were approximately HKD 29,662,000, up 48.7% from HKD 19,950,000 in 2023, primarily due to the expansion of warehouse facilities and the opening of a new repair center[4] - Other operating expenses for the fiscal year ending March 31, 2024, amounted to approximately HKD 4,315,000, a rise of 34.8% from HKD 3,200,000 in 2023, driven by increased costs in rent, utilities, and depreciation[5] - The total employee costs increased to HKD 33,936,000 from HKD 23,953,000, marking an increase of approximately 41.7%[89] - The financing costs for the year were HKD 255,000, a notable increase from HKD 33,000 in the previous year[87] - The company's gross profit for the fiscal year was approximately HKD 11,251,000, slightly down from HKD 11,385,000 in 2023[100] Assets and Liabilities - As of March 31, 2024, the group's financial assets measured at fair value through profit or loss were approximately HKD 8,984,000, down from HKD 13,984,000 in 2023, representing a decrease of about 35.7%[7] - The group's total assets as of March 31, 2024, were approximately HKD 72,977,000, compared to HKD 80,521,000 in 2023, reflecting a decline of about 9.1%[27] - The group's net asset value as of March 31, 2024, was approximately HKD 70,734,000, down from HKD 80,033,000 in 2023, a decrease of about 11.6%[27] - Trade receivables as of March 31, 2024, totaled HKD 10,550,000, up from HKD 6,779,000 in the previous year, representing an increase of approximately 55.5%[68] - As of March 31, 2024, the company had current assets of approximately HKD 31,370,000 and current liabilities of approximately HKD 12,639,000[109] Corporate Governance and Structure - The company is controlled by the Zhang family trust, with key individuals including Mr. Zhang Jing Shi and Mr. Zhang Jing Shan[28] - The company is listed on the Hong Kong Stock Exchange under stock code 3997[33] - The company has adhered to the corporate governance code as per the Hong Kong Stock Exchange rules during the fiscal year[141] - The capital structure of the company remained unchanged during the fiscal year ending March 31, 2024[147] Future Outlook and Strategy - The company aims to enhance service quality and integrate resources to improve efficiency, thereby expanding revenue sources and optimizing shareholder returns[129] - The company maintains a positive outlook on the overall business environment and economic prospects, focusing on consolidating core business and exploring new opportunities[141] - The global smartphone market is expected to recover with a projected growth of 4.0% in 2024, driven by the expansion of 5G technology and new device innovations[99] Miscellaneous - The company has not made any significant acquisitions or disposals of subsidiaries or associates during the fiscal year ending March 31, 2024[127] - No dividends were declared or proposed for the year ended March 31, 2024, consistent with the previous year[89] - The company will hold its annual general meeting on September 20, 2024, with a notice to be sent to shareholders in due course[133] - The company has adopted new and revised Hong Kong Financial Reporting Standards effective from April 1, 2023, with no significant impact on financial performance or position[34] - The company’s administrative expenses for the fiscal year were approximately HKD 14,477,000, a decrease of about 0.5% from HKD 14,554,000 in 2023[116]

Financial Performance - Revenue for the six months ended September 30, 2023, was HKD 26,998,000, an increase of 1.53% compared to HKD 26,593,000 in 2022[3] - Gross profit for the same period rose to HKD 7,588,000, reflecting a 25.5% increase from HKD 6,052,000 in 2022[3] - The company reported a pre-tax loss of HKD 2,324,000, an improvement of 35.6% compared to a loss of HKD 3,611,000 in the previous year[3] - The company reported a loss of HKD 2,295,000 for the six months ended September 30, 2023, compared to a loss of HKD 3,574,000 in the same period of 2022, representing a 35.8% improvement in loss[31] - Basic and diluted loss per share improved to HKD (0.0179) from HKD (0.0278) in the prior year[3] - The loss for the period was approximately HKD 2,295,000, an improvement from HKD 3,574,000 in the previous year, mainly due to reduced fair value losses on financial assets[68] Assets and Liabilities - Total assets as of September 30, 2023, amounted to HKD 94,693,000, up from HKD 89,107,000 as of March 31, 2023[4] - The total equity as of September 30, 2023, was HKD 77,738,000, down from HKD 80,033,000 as of March 31, 2023[4] - Trade receivables rose significantly to HKD 14,014,000 as of September 30, 2023, compared to HKD 6,779,000 as of March 31, 2023, marking a 106.5% increase[39] - Trade payables increased to HKD 5,714,000 as of September 30, 2023, from HKD 4,464,000 as of March 31, 2023, reflecting a 27.9% increase[44] - As of September 30, 2023, the group had current assets of approximately HKD 37,340,000 and current liabilities of about HKD 13,412,000, maintaining a solid liquidity position[74] Cash Flow and Financing - The net cash and cash equivalents decreased to HKD 1,847,000 from HKD 4,593,000 at the beginning of the period[9] - Operating cash flow before working capital changes was HKD 3,083,000, compared to HKD 1,761,000 in the prior year[8] - The company raised HKD 2,200,000 in bank loans during the financing activities[9] - The company secured a bank revolving loan of HKD 2,200,000 during the period, with a floating interest rate of HIBOR plus 2%[47] - Unutilized bank financing as of September 30, 2023, was HKD 8,000,000, down from HKD 10,200,000 as of March 31, 2023[56] Revenue Sources - The group generated 100% of its revenue from Hong Kong, maintaining the same geographic revenue distribution as in 2022[21] - Repair service revenue was HKD 26,932,000, up from HKD 26,508,000, reflecting a growth of 1.60% year-over-year[17] - Revenue from repair services was about HKD 26,932,000, up approximately 1.6% from HKD 26,508,000 in 2022, while sales of accessories and support services decreased by about 22.4% to approximately HKD 66,000[61] - Major customer I contributed HKD 7,265,000 in revenue, a 54.66% increase from HKD 4,710,000 in 2022[22] Expenses - Total other operating expenses netted at HKD (2,623,000), compared to HKD (2,114,000) in the previous year, indicating an increase in expenses of 24.06%[24] - Financing costs rose to HKD 52,000 from HKD 21,000, marking a 147.62% increase[25] - Direct labor costs increased by approximately 45.1% to HKD 12,934,000, attributed to a new service contract and the opening of a new repair center[63] - Administrative expenses rose by approximately 7.5% to HKD 6,789,000, driven by increased costs associated with expanded warehouse facilities[65] Corporate Governance - The company has established an Audit Committee consisting of all independent non-executive directors to oversee financial reporting and internal controls[103] - The Audit Committee has reviewed and approved the unaudited condensed consolidated interim financial information for the six months ended September 30, 2023[103] - The company complies with the Corporate Governance Code, ensuring transparency and accountability in its operations[101] - The board emphasizes the importance of good corporate governance practices and regularly discusses the company's performance and strategies[101] Shareholder Information - As of September 30, 2023, the company has issued a total of 128,342,000 shares[92] - East-Asia Pacific Limited holds 66,000,000 shares, representing approximately 51.43% of the issued shares[99] - Major shareholders include J. Safra Sarasin Trust Company, which also holds 66,000,000 shares, equivalent to 51.43%[99] - The spouse of Zhang Jing Shan holds 73,008,000 shares, representing 56.89% of the shares held by Zhang Jing Shan[99] - The spouse of Zhang Jing Feng holds 73,602,000 shares, representing 57.35% of the shares held by Zhang Jing Feng[99] Employee Information - The group employed 111 full-time employees as of September 30, 2023, an increase from 91 employees as of March 31, 2023[81] Strategic Outlook - The group aims to enhance competitiveness by improving service quality and operational efficiency while exploring potential business and investment opportunities[82] - The company has not disclosed any new strategies or product developments in the current report[100]

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責任。 Telecom Service One Holdings Limited 電訊首科控股有限公司 （於開曼群島註冊成立的有限公司） （股份代號：3997） 截至2023年9月30日止六個月 中期業績公告 中期業績 電訊首科控股有限公司（「本公司」）董事會（「董事會」）宣佈，本公司及其附屬公司（統 稱「本集團」）截至2023年9月30日止六個月（「期內」）之簡明綜合財務業績，連同相 應比較數字如下： ...

Financial Performance - The company recorded revenue of approximately HKD 51,381,000 for the fiscal year ending March 31, 2023, representing a year-on-year increase of about 47.8% compared to HKD 34,757,000 in 2022[9]. - The company incurred a loss of approximately HKD 7,115,000 in the fiscal year, compared to a loss of HKD 1,007,000 in the previous year, primarily due to a decline in gross profit and impairment losses on property, plant, and equipment[9]. - The group's revenue for the year ended March 31, 2023, increased to approximately HKD 51,207,000, up 48.4% from HKD 34,503,000 in 2022[22]. - The cost of sales rose to approximately HKD 39,996,000, an increase of 87.6% from HKD 21,322,000 in the previous year, primarily due to higher parts and labor costs[23]. - The net loss for the year was approximately HKD 7,115,000, compared to HKD 1,007,000 in 2022, attributed to decreased gross profit and increased impairment losses[30]. - The group's operating expenses for the year were approximately HKD 4,185,000, a 93.9% increase from HKD 2,158,000 in 2022, mainly due to rising direct costs[28]. Business Operations - The company operates two frontline service centers and two backend repair centers, with one backend center newly established to handle a new service contract for television and camera repairs[16]. - The company aims to enhance service quality and efficiency while exploring new business opportunities to diversify revenue sources and optimize shareholder returns[11]. - The company plans to develop new value-added services and create new business opportunities to support long-term sustainable growth[17]. - The competitive landscape for mobile phone and personal electronic product repair services in Hong Kong remains intense, but the company believes its industry experience and strong customer relationships will help maintain its market leadership[20]. - The company is committed to improving operational efficiency and cost management to enhance overall productivity and business performance[16]. Economic Outlook - The company is optimistic about future economic prospects, anticipating gradual recovery in the Hong Kong economy and improved overall market sentiment[11]. - The global smartphone market is expected to recover in the short term, driven by the ongoing development of 5G technology, which is projected to account for 62% of global smartphone shipments in 2023[20]. - The group is optimistic about the economic outlook, anticipating gradual recovery from the COVID-19 pandemic in Hong Kong[49]. - The company acknowledges the challenges posed by high inflation, interest rates, and geopolitical risks but remains focused on its core business and long-term growth strategies[16]. Corporate Governance - The company has adopted the Corporate Governance Code to enhance transparency and accountability, ensuring that business activities and decision-making processes are properly regulated[66]. - The board consists of three non-executive directors, one executive director, and three independent non-executive directors, ensuring compliance with the requirement that independent non-executive directors represent at least one-third of the board[67]. - The company emphasizes the importance of good corporate governance as part of its corporate culture, continuously striving to improve governance practices[66]. - The audit committee, established on May 2, 2013, includes three independent non-executive directors and is responsible for reviewing financial statements and risk management systems[86]. - The remuneration committee, also established on May 2, 2013, consists of three independent non-executive directors and recommends overall remuneration policies for the board and senior management[89]. Environmental, Social, and Governance (ESG) - The environmental, social, and governance (ESG) report details the company's sustainable development efforts and corporate social responsibility performance for the fiscal year ending March 31, 2023[117]. - The ESG report focuses on the company's core business in Hong Kong, which includes mobile and personal electronic product repair and refurbishment services[118]. - The board emphasizes that strong environmental, social, and governance (ESG) strategies are key to enhancing investment value and delivering long-term returns to stakeholders[123]. - The company has conducted an importance assessment to identify eight significant ESG issues relevant to its business and stakeholders, based on internal surveys and external expert opinions[130]. - The company aims to integrate sustainability into all aspects of its business, from supply chain management to community development[125]. Employee Management - The total number of employees increased from 132 in 2021/22 to 180 in 2022/23, representing a growth of approximately 36.36%[170]. - The employee turnover rate for males decreased significantly from 130% in 2021/22 to 39% in 2022/23, while for females it dropped from 137% to 31%[170]. - The company emphasizes employee rights and benefits, adhering to labor laws regarding compensation, benefits, and working hours[145]. - A comprehensive performance evaluation system is in place, influencing salary adjustments and promotions based on employee capabilities and performance[147]. - The company is committed to internal training and encourages participation in external seminars to enhance employee knowledge and efficiency[153]. Risk Management - The company faces significant market risks due to intense competition and regulatory environments promoting consumer protection[194]. - Compliance with legal and regulatory standards in telecommunications and financing presents ongoing risks[197]. - The company actively identifies, assesses, and manages climate-related risks, recognizing the financial impacts of climate change on its operations[141]. - The company relies on robust IT infrastructure to support operations and protect sensitive customer data from cybersecurity threats[196]. Community Engagement - The company actively participates in community service and charitable activities, including fundraising for family and child welfare services[165]. - Stakeholder engagement is prioritized, with diverse communication channels established to understand and respond to various stakeholder expectations and requirements[127].

香港交易及結算所有限公司及香港聯合交易所有限公司（「聯交所」）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 而產生或因依賴該等內容而引致的任何損失承擔任何責任。 Telecom Service One Holdings Limited 電 訊 首 科 控 股 有 限 公 司 （於開曼群島註冊成立的有限公司） （股份代號：3997） 截 至2023年3月31日 止 年 度 全 年 業 績 公 告 電訊首科控股有限公司（「本公司」）董事會（「董事會」）宣佈，本公司及其附屬公 司（「本集團」）截至2023年3月31日止年度的經審核綜合業績，連同截至2022年3 月31日止年度的比較數字： 綜合損益及其他全面收益表 截至2023年3月31日止年度 2023年 2022年 附註 千港元 千港元 收益 4 51,381 34,757 銷售成本 (39,996) (21,322) 毛利 11,385 13,435 其他收入及收益 6 3,973 3,511 其他經營開支淨額 7 (4,185) (2,158) 行政開支 (13,569) (13,168) 物業、 ...

Financial Performance - Revenue for the six months ended September 30, 2022, was HKD 26,593,000, a 81% increase from HKD 14,681,000 in the same period of 2021[3] - Gross profit decreased to HKD 6,052,000, down 9.2% from HKD 6,669,000 year-over-year[3] - The company reported a loss before tax of HKD 3,611,000 compared to a profit of HKD 558,000 in the previous year[3] - The company reported a loss of HKD 3,574,000 for the six months ended September 30, 2022, compared to a profit of HKD 245,000 in the same period of 2021, indicating a significant decline in performance[31] - Despite the revenue growth, the company recorded a loss of approximately HKD 3,574,000 due to increased sales costs and fair value losses on financial asset investments[65] Assets and Liabilities - Total assets decreased to HKD 84,202,000 from HKD 89,172,000 as of March 31, 2022[4] - The company’s net asset value decreased to HKD 83,741,000 from HKD 87,315,000 as of March 31, 2022[4] - Trade receivables decreased to HKD 6,134,000 as of September 30, 2022, down from HKD 6,824,000 as of March 31, 2022, representing a decline of approximately 10%[45] - Trade payables increased to HKD 4,492,000 as of September 30, 2022, compared to HKD 2,440,000 as of March 31, 2022, showing an increase of about 84%[50] - As of September 30, 2022, the group's current assets were approximately HKD 33,301,000, with current liabilities of about HKD 9,179,000, indicating a stable liquidity position[80] Cash Flow - Cash and cash equivalents increased to HKD 6,429,000 from HKD 4,487,000 at the beginning of the period[8] - The company experienced a net cash inflow from operating activities of HKD 1,308,000, compared to HKD 640,000 in the prior year[7] - The company incurred a fair value loss on financial assets of HKD 4,005,000, compared to a loss of HKD 1,099,000 in the previous year[7] - The fair value of financial assets measured at fair value through profit or loss increased to HKD 11,931,000 as of September 30, 2022, from HKD 8,548,000 as of March 31, 2022, marking a growth of approximately 40%[41] Revenue Sources - Repair service revenue accounted for HKD 26,508,000, representing a significant increase from HKD 14,545,000 in the previous year[16] - Management fee income rose to HKD 260,000 from HKD 43,000, indicating a substantial growth in service provision[22] - Total other income and gains increased to HKD 2,795,000, up from HKD 1,731,000 in the prior year, reflecting a growth of 61.5%[22] - The increase in revenue was primarily due to two new service contracts obtained in October 2021 and January 2022, which provided additional operational support and repair services for mobile phones[65] Dividends and Shareholder Information - The company did not declare any dividends during the period, compared to HKD 2,567,000 paid in the previous year[5] - The board decided not to declare any interim dividend for the six months ended September 30, 2022, compared to an interim dividend of HKD 0.02 per share amounting to HKD 2,567,000 in 2021[29] - As of September 30, 2022, the company had issued and fully paid shares totaling 128,342 thousand shares with a capital of HKD 12,834 thousand[19] - The Zhang brothers collectively hold approximately 51.43% of the company's issued shares through East-Asia Pacific Limited[101] Management and Governance - The company has established an audit committee to oversee financial reporting and risk management, consisting of three independent non-executive directors[111] - The audit committee has reviewed the unaudited interim results for the period[113] - The company has complied with the Corporate Governance Code, except for certain deviations mentioned[110] - The CEO provides monthly updates to the board regarding significant changes in the company's financial status and outlook[110] Operational Insights - The company operates solely in Hong Kong, with 100% of revenue and non-current assets generated and located there[20] - The company did not acquire any property, plant, and equipment during the period, contrasting with an acquisition of HKD 31,228,000 in 2021[36] - The company did not recognize any impairment losses on trade receivables as of September 30, 2022, consistent with the previous period[47] - The company is actively seeking suitable business and investment opportunities to diversify revenue sources and improve returns for shareholders[90]