Financial Performance - The group recorded revenue of approximately HKD 51,290,000 for the fiscal year ending March 31, 2024, representing a decline of about 30.48% compared to HKD 73,770,000 in the previous year[14]. - The group recorded revenue of approximately HKD 88,180,000 for the year ending March 31, 2024, a decrease of about 3.09% compared to HKD 90,990,000 in the same period of 2023[19]. - The segment profit decreased to approximately HKD 2,700,000, down about 46.11% from HKD 5,000,000 in the previous year[14]. - The IP automation and entertainment segment recorded revenue of approximately HKD 36,890,000, an increase of about 114.21% compared to HKD 17,220,000 in the previous year[31]. - The net loss attributable to the company's owners for the year was approximately HKD 190,000, a significant reduction from HKD 1,030,000 in 2023, primarily due to the growth from two newly launched entertainment and sports experience parks in Huizhou and Baoan, China[19]. - The company reported a loss for the year of HKD 295,000, compared to a loss of HKD 1,026,000 in the previous year, indicating an improvement[179]. - The total comprehensive loss for the year was HKD 435,000, down from HKD 1,301,000 in the previous year[179]. - The company's financing costs decreased to HKD 62,000 from HKD 105,000, a reduction of 41.0%[179]. Business Challenges and Strategies - The dry bulk shipping and logistics business faced challenges due to slow recovery in consumer markets, high interest rates, and increased vessel supply, impacting overall demand and market rates[13]. - The group is focusing on a prudent light-asset approach, concentrating on dry bulk shipping and related agency services while maintaining sustainable business relationships with existing clients[13]. - The logistics services segment is focused on maintaining steady growth while expanding the customer base and strengthening relationships with existing clients[21]. - The group is leveraging potential relationships and networks to acquire new clients in the dry bulk shipping and logistics sector[13]. - The group is currently re-strategizing and integrating resources for its operational stores to enhance performance in the IP automation and entertainment sector[17]. Expansion and Development - The "Ganawawa" store is undergoing expansion from approximately 700 square feet to about 2,000 square feet, expected to be completed by July 2024[21]. - A flagship "Ganawawa" store is in final negotiations with a major Japanese retail chain, with a total area of approximately 13,000 square feet, anticipated to open in the third quarter of 2024[21]. - The group is in final discussions to open an indoor theme park in Macau based on the international IP brand Nickelodeon, covering approximately 9,000 square feet, expected to open in the fourth quarter of 2024[22]. - The group operates three integrated educational and sports experience amusement parks, two located in China and one in Hong Kong[12]. Corporate Governance - The board consists of six directors, with three executive directors and three independent non-executive directors, ensuring independent oversight[55]. - The board held a total of eight meetings during the fiscal year ending March 31, 2024, with attendance records showing all executive directors attended all meetings[59]. - The nomination committee was established on March 20, 2012, and is responsible for identifying suitable candidates for directorship based on skills, experience, and compliance with GEM listing rules[65]. - The board has adopted a diversity policy to enhance decision-making capabilities, considering factors such as independence, age, gender, and cultural background in candidate evaluations[68]. - The company has established a code of conduct for securities trading by directors, ensuring compliance with GEM Listing Rules[72]. - The company has established procedures for shareholders to submit inquiries and proposals for board nominations[92]. Financial Health and Assets - As of March 31, 2024, the group's current ratio was approximately 1.38, down from 1.88 in the previous year[36]. - The company’s total assets and liabilities as of March 31, 2024, are detailed in the consolidated financial position statement, reflecting the overall financial health[181]. - Total assets increased from HKD 40,038,000 in 2023 to HKD 64,816,000 in 2024, representing a growth of 62.1%[182]. - Trade receivables surged from HKD 3,896,000 in 2023 to HKD 26,025,000 in 2024, an increase of 570.5%[182]. - The company reported a pre-tax profit of HKD 166,000 in 2024, compared to a loss of HKD 132,000 in 2023[189]. Employee Relations and Compliance - The company maintained a strong relationship with employees, providing comprehensive benefits and a safe working environment, with no strikes or fatal accidents reported during the year[105]. - The company encourages sustainable practices among employees, such as double-sided printing and recycling paper[101]. - The company is committed to compliance with government policies and regulations, closely monitoring changes that may impact operations[103]. - The company has adopted an environmental, social, and governance (ESG) report in compliance with GEM listing rules, with further disclosures to be published within three months after the annual report[142]. Risk Management - The company has a comprehensive risk management and internal control system in place, which is reviewed annually and deemed effective and adequate[96]. - The company closely monitors third-party service providers to mitigate risks associated with service quality and operational disruptions[104]. - The independent auditor's report highlights the importance of management's judgments and estimates in assessing expected credit losses for trade receivables[165].

Share Capital and Ownership - The company reported a total of 2,260,000,000 shares issued as of the update date, with a 10% share option plan authorization allowing for the issuance of 226,000,000 shares[15] - Major shareholders include Ms. He Chaozhen with 407,890,000 shares (15.61%) and Ms. Wen Yingyi with 441,900,000 shares (16.91%)[6] - The company has established a share option plan allowing eligible individuals to be granted options to subscribe for shares[13] - The company has not disclosed any other individuals or entities with significant interests in the company's shares as of March 31, 2024[8] Financial Performance - Revenue for the fiscal year 2024 was HKD 88,177,000, a decrease of 3.9% from HKD 90,992,000 in 2023[30] - Gross profit increased to HKD 18,271,000, up 64.1% from HKD 11,147,000 in the previous year[30] - The company reported a pre-tax profit of HKD 166,000 compared to a loss of HKD 132,000 in 2023[30] - The company reported a loss for the year of HKD 295,000, an improvement from a loss of HKD 1,026,000 in the previous year[30] Assets and Liabilities - Trade receivables amounted to HKD 26,025,000, significantly up from HKD 3,896,000 in the previous year[31] - Current assets totaled HKD 64,816,000, an increase from HKD 40,038,000 in 2023[31] - The net current asset position was HKD 17,993,000, slightly down from HKD 18,714,000 in the previous year[31] - Total equity attributable to the owners of the company was HKD 18,951,000, down from HKD 19,278,000 in 2023[32] - The expected credit loss provision for trade receivables was approximately HKD 632,000[48] - The company’s total assets less current liabilities stood at HKD 19,372,000, slightly down from HKD 19,651,000 in 2023[31] Compliance and Governance - The company has adopted and implemented strategies and policies related to environmental, social, and governance (ESG) reporting as per GEM listing rules[10] - The company is committed to ensuring compliance with Hong Kong Financial Reporting Standards and the Companies Ordinance[23] - There were no significant transactions or arrangements involving directors with substantial interests during the fiscal year[4] - No conflicts of interest were reported between directors and the company's business activities during the fiscal year[11] - The company has not granted any rights to directors or their immediate family members to benefit from acquiring shares or debt securities of the company[9] Accounting Policies and Practices - Revenue from dry bulk shipping and logistics services is recognized based on the percentage of completion method for individual voyage contracts[62] - Interest income is recognized using the effective interest method, impacting the overall financial performance of the group[63] - The group provides brand management and marketing consulting services, with revenue recognized upon completion of all related responsibilities as per the contract[83] - The group applies exemptions for short-term leases and low-value asset leases, recognizing lease payments as expenses on a straight-line basis[87] - Depreciation of property, plant, and equipment is calculated using the straight-line method based on estimated useful lives, impacting asset valuation[84] - The group has adopted a practical expedient for lease liabilities, adjusting for any changes in lease terms or purchase options[75] - The group recognizes refundable rental deposits according to HKFRS 9, initially measured at fair value, with adjustments treated as additional lease payments included in the cost of right-of-use assets[90] - Lease liabilities include payments for the exercise price of purchase options if the group reasonably determines to exercise that right[92] - The group will remeasure lease liabilities and adjust the corresponding right-of-use assets in cases of lease modifications, excluding Covid-19 related rent concessions[93] - Rental income from operating leases is recognized on a straight-line basis over the lease term, with initial direct costs capitalized and amortized over the lease term[95] - Deferred tax assets are reviewed at each reporting period end and reduced if it is no longer probable that sufficient taxable profits will be available to recover all or part of the asset[101] - Financial assets and liabilities are initially measured at fair value, with transaction costs directly attributable to the acquisition or issuance deducted from the fair value[105] - The group recognizes lease liabilities at the present value of unpaid lease payments at the lease commencement date, using the incremental borrowing rate if the implicit rate is not readily determinable[111] - The group applies HKFRS 15 to allocate contract consideration to lease and non-lease components based on relative standalone selling prices[119] - The group will remeasure lease liabilities through the use of the initial discount rate when lease payments change due to market rent surveys[115] - Interest income from finance leases is allocated to accounting periods to reflect the fixed periodic return on the group's net investment in the leases[117] - Deferred tax liabilities are recognized for taxable temporary differences related to investments in subsidiaries, except when the group can control the reversal of the temporary differences[121] - Deferred tax assets arise from deductible temporary differences related to such investments and are only recognized when there is sufficient taxable profit available to utilize the temporary differences[121] - The measurement of deferred tax assets and liabilities is based on the tax rates enacted or substantively enacted at the reporting date[122] - The group assesses whether tax deductions relate to right-of-use assets or lease liabilities when measuring deferred tax for lease transactions[123] - Current and deferred tax are recognized in profit or loss, except for items recognized in other comprehensive income or directly in equity[124] - Financial assets and liabilities are recognized when the group becomes a party to the contractual provisions of the instrument[126] - Interest income from financial assets is presented as other income[127] - Expected credit losses are measured based on historical data and adjusted for forward-looking information[139] - The group uses a practical expedient to estimate expected credit losses for trade receivables based on historical credit loss experience[139] - The effective interest method is used to calculate the amortized cost of financial assets or liabilities and to allocate interest income or expense over the relevant period[141] - The group consistently recognizes expected credit losses for trade receivables, assessing significant debtors individually and using a matrix for collective assessment of similar credit ratings[149] - The group assumes that credit risk has significantly increased when contract payments are overdue by more than 30 days, unless there is reasonable evidence to the contrary[151] - The expected credit loss is calculated as the difference between all contractual cash flows due and the cash flows expected to be received, discounted at the effective interest rate determined at initial recognition[154] - The group recognizes dividends from equity instruments in profit or loss unless it is clearly shown that the dividends are used to recover part of the investment cost[145] - Financial assets measured at fair value through profit or loss are assessed at fair value at each reporting date, with any gains or losses recognized in profit or loss[146] Corporate Governance and Reporting - The group has established a nomination committee that held two meetings during the fiscal year to discuss board structure and diversity[156] - The audit committee has reviewed and approved the remuneration for external auditors for audit and non-audit services[160] - The group’s main business is investment holding, with significant subsidiaries detailed in the consolidated financial statements[163] - The board is responsible for presenting a balanced and comprehensive assessment of the group's performance, condition, and prospects[171] - Unitas Holdings Limited reported its annual results for the fiscal year ending March 31, 2024[181] - The company is listed on the GEM board, which is known for higher investment risks compared to the main board of the Stock Exchange[185] - The annual report complies with the GEM listing rules and will be distributed to shareholders in accordance with regulatory requirements[187] - The company has a diverse board of directors, including both executive and independent non-executive members[188] - The financial summary and consolidated financial statements are included in the annual report, providing insights into the company's financial health[197] - The company emphasizes the importance of understanding the potential risks associated with investing in GEM-listed companies[190] - The report will be available on the Stock Exchange's website for at least seven days from the date of publication[189] - The company is registered in the Cayman Islands, indicating its international operational scope[198] - The authorized representatives for the company are key executives, ensuring accountability and governance[199] - The company aims to provide comprehensive healthcare services through its network of medical centers, although specific performance metrics were not disclosed in the provided content[180]

Financial Performance - For the six months ended September 30, 2023, the group's unaudited revenue was approximately HKD 40,006,000, a decrease of about 30.68% compared to the same period in 2022[5]. - The loss attributable to owners of the company for the six months ended September 30, 2023, was approximately HKD 1,763,000, compared to a profit of approximately HKD 2,931,000 in the same period of 2022[5]. - The loss per share from continuing operations for the six months ended September 30, 2023, was approximately HKD 0.07[5]. - The group's gross profit for the six months ended September 30, 2023, was HKD 6,100,000, down from HKD 10,049,000 in the same period of 2022[6]. - The group reported a pre-tax loss from continuing operations of HKD 1,452,000 for the six months ended September 30, 2023, compared to a profit of HKD 4,279,000 in the same period of 2022[6]. - For the six months ended September 30, 2023, the company reported a total comprehensive loss of HKD 1,763,000, compared to a comprehensive profit of HKD 2,931,000 for the same period in 2022, representing a shift of 160%[11]. - The company's total revenue for the six months ended September 30, 2023, was HKD 40,006,000, a decrease of 31% from HKD 57,714,000 in the same period of 2022[21]. - The company incurred a net loss of HKD 1,763,000 for the six months ended September 30, 2023, compared to a profit of HKD 2,931,000 for the same period in 2022, indicating a significant downturn in performance[11]. Revenue Breakdown - Revenue from the dry bulk shipping and logistics services segment for the six months ended September 30, 2023, was HKD 32,842,000, a decrease of 29% from HKD 46,414,000 in the same period of 2022[21]. - Revenue from the IP automation and entertainment segment for the six months ended September 30, 2023, was HKD 7,164,000, down 37% from HKD 11,300,000 in the same period of 2022[21]. - The dry bulk shipping and logistics services generated revenue of HKD 32,840,000, a decrease of about 29.24% compared to HKD 46,410,000 in 2022, primarily due to a decline in international logistics and global economic downturn[46]. - The IP automation and entertainment business reported revenue of approximately HKD 7,160,000, down about 36.60% from HKD 11,300,000 in the previous year, mainly due to reduced income from brand management and marketing consulting services[47]. Expenses and Liabilities - The administrative and operating expenses for the six months ended September 30, 2023, were HKD 7,517,000, compared to HKD 6,370,000 in the same period of 2022[6]. - The total liabilities as of September 30, 2023, were HKD 22,524,000, with segment liabilities for dry bulk shipping at HKD 14,670,000 and IP automation and entertainment at HKD 6,316,000[25]. - Employee benefits expenses, including salaries and bonuses, totaled HKD 4,177,000 for the six months ended September 30, 2023, compared to HKD 2,822,000 for the same period in 2022[26]. - The total employee benefits expenses for the six months ended September 30, 2023, amounted to approximately HKD 4,496,000, compared to HKD 2,971,000 in the same period last year[57]. Assets and Equity - Total current assets as of September 30, 2023, were HKD 38,781,000, a slight decrease from HKD 40,038,000 as of March 31, 2023[8]. - The net current assets as of September 30, 2023, were HKD 16,628,000, down from HKD 18,714,000 as of March 31, 2023[10]. - The total equity attributable to owners of the company as of September 30, 2023, was HKD 17,515,000, compared to HKD 19,278,000 as of March 31, 2023[10]. - The total equity attributable to owners of the company decreased to HKD 17,515,000 as of September 30, 2023, from HKD 20,579,000 as of September 30, 2022, reflecting a decline of 15%[11]. - As of September 30, 2023, the group's total assets and net asset value were approximately HKD 40,039,000 and HKD 17,515,000, respectively[51]. Dividends and Corporate Governance - The group did not recommend the payment of an interim dividend for the six months ended September 30, 2023[5]. - The board did not recommend any dividend for the six months ended September 30, 2023, consistent with the previous year[27]. - The company has adopted a code of conduct regarding securities trading by directors, which complies with the GEM Listing Rules[81]. - The company has adhered to the corporate governance code as per the GEM Listing Rules, with the exception of the chairman's attendance at the annual general meeting[82]. - The board of directors has established an audit committee to oversee financial reporting and internal control systems, consisting of three independent non-executive directors[85]. - The unaudited condensed consolidated interim financial statements for the six months ended September 30, 2023, have been reviewed by the audit committee and comply with applicable accounting standards and regulations[85]. Business Operations and Future Plans - The company has successfully met the resumption guidelines set by the Stock Exchange, allowing for the resumption of trading on October 3, 2023[60]. - The company demonstrated substantial, viable, and sustainable business operations in compliance with GEM Listing Rule 17.26, as confirmed by the Listing Review Committee[61]. - The company has maintained sufficient operational levels and asset values to support its operations during the suspension of trading since May 17, 2022[62]. - The logistics service business has resumed operations, focusing on dry bulk shipping and related agency services, contributing to revenue growth[65]. - The company has completed renovations for a large-scale entertainment experience park in Westwood, contributing to revenue in Q3 2022[65]. - The Huizhou children's amusement park commenced operations in May 2023, with a total area of 1,500 square meters, expected to generate sustainable income over the next 10 years[68]. - The Baoan children's amusement park began operations in August 2023, ahead of the initial schedule, also expected to provide ongoing revenue[68]. - A distribution agreement was signed with Shanghai Fengka Games for the Pokémon card game, enhancing distribution channels and accessibility for fans[69]. - The company is actively seeking partnerships to open entertainment venues in Hong Kong and Macau, expanding its market presence[66]. - The group seeks to diversify its entertainment business by leveraging its experience in operating entertainment stores, amusement parks, and IP products to provide brand management and marketing consulting services for cultural industry parks and shopping centers in China, Hong Kong, and Macau[70]. - The group has been providing consulting services for brand building, marketing, and business development in the cultural and creative industry parks since 2021, aiming to expand revenue sources through existing IP-related entertainment brand construction and marketing teams[70]. Shareholder Information - As of September 30, 2023, the company has a total of 15,000 stock options unexercised, with 12,500 options held by employees and 2,500 options held by consultants[72]. - Ms. He Chaozhen holds 407,890,000 shares, representing approximately 15.61% of the company, while Ms. Wen Yingyi holds 441,900,000 shares, representing approximately 16.91%[74]. - Mr. Chen Yufeng is a major shareholder with 251,462,500 shares, accounting for approximately 9.62% of the company, and Mr. Lin Jinhong holds 163,900,000 shares, representing approximately 6.27%[76]. - The company and its subsidiaries did not purchase, redeem, or sell any of the company's listed securities during the six months ending September 30, 2023[78].

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，並明確表示概不會就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。 UNITAS HOLDINGS LIMITED 宏 海 控 股 集 團 有 限 公 司 （於開曼群島註冊成立之有限公司） 8020 （股份代號： ） 截至二零二三年九月三十日止六個月之 中期業績公佈 GEM GEM 香港聯合交易所有限公司（「聯交所」） （「 」）之特色 GEM乃為較於聯交所上市之其他公司帶有高投資風險之公司提供一個上市之市場。準投資 者應瞭解投資於該等公司之潛在風險，並應經過審慎周詳之考慮後方作出投資決定。GEM 之較高風險及其他特色表示GEM較適合專業及其他資深投資者。 由於GEM上市公司之新興性質使然，於GEM買賣之證券可能會較於聯交所主板買賣之證券 承受較大之市場波動風險，同時無法保證在GEM買賣之證券會有高流通量之市場。 香港交易及結算所有限公司及聯交所對本公佈之內容概不負責，對其準確性或完整性亦不 發表聲明，並明確表示不就本公佈全部或任何部分內容而產生或因倚賴該等內容而引致之 ...

Financial Performance - For the three months ended June 30, 2023, the group's unaudited revenue was approximately HKD 21,225,000, a decrease of about 38.35% compared to HKD 34,429,000 for the same period in 2022[4] - The group recorded an unaudited consolidated profit attributable to owners of the company from continuing operations of approximately HKD 376,000, down from HKD 2,381,000 in the same period of 2022[4] - The earnings per share from continuing operations for the three months ended June 30, 2023, was HKD 0.01, compared to HKD 0.09 for the same period in 2022[6] - The total comprehensive income for the period attributable to owners of the company was HKD 376,000, down from HKD 2,381,000 in the same period of 2022[6] - The group reported a pre-tax profit of approximately HKD 534,000 for the three months ended June 30, 2023, compared to HKD 3,490,000 in the same period of 2022[32] Revenue Breakdown - The revenue from dry bulk shipping and logistics services was HKD 16,791,000, a decrease from HKD 31,099,000 in the previous year[14] - Revenue from IP automation and entertainment business increased to HKD 4,434,000 from HKD 3,330,000 in the same period last year[14] - The dry bulk shipping and logistics services generated revenue of approximately HKD 16,791,000, down from HKD 31,099,000, reflecting a decline of about 46.01% due to adverse macroeconomic conditions in the international shipping industry[29][32] - The IP automation and entertainment business reported revenue of approximately HKD 4,434,000, an increase of about 33.03% from HKD 3,330,000 in the previous year[30] Operating Costs and Expenses - The group's operating costs for the three months ended June 30, 2023, were HKD 17,601,000, compared to HKD 28,952,000 in the same period of 2022[5] - Administrative and operating expenses increased by approximately 28.88% to about HKD 2,972,000 from HKD 2,306,000 in the previous year[32] - The group incurred employee benefits expenses of approximately HKD 2,194,000, compared to HKD 1,436,000 in the previous year[17] - The group's financing costs for the three months ended June 30, 2023, were HKD 22,000, slightly up from HKD 19,000 in the previous year[5] - The interest on lease liabilities for the three months ended June 30, 2023, was HKD 22,000, slightly up from HKD 20,000 in the previous year[16] Dividend and Shareholder Information - The group did not recommend the payment of dividends for the three months ended June 30, 2023[4] - The group did not recommend any dividend for the three months ended June 30, 2023, consistent with the previous year[21] - As of June 30, 2023, major shareholders include Ms. He Chaorong with 407,890,000 shares (15.61%), Ms. Wen Yingyi with 441,900,000 shares (16.91%), and Mr. Liu Lingde with 43,937,500 shares (1.68%)[45] - Major shareholders include Mr. Chen Yufeng holding 251,462,500 shares (9.62%) and Mr. Lin Jinhong holding 163,900,000 shares (6.27%) as of June 30, 2023[49] Business Strategy and Expansion - The group has entered into agreements with a major logistics supply chain company in Heihe, China, to ensure logistics services between Russia and China, and is diversifying its logistics services to include land transportation between Hong Kong and China[40] - The group plans to expand its entertainment and sports experience parks, with two new locations in Huizhou and Baoan, China, set to open in the fiscal year 2023/24[41] - The group has established new agreements with two Chinese real estate developers and a cinema operator to further expand its IP-related brand management and marketing consulting business[41] - The group is leveraging its IP network to launch IP-related projects and activities in China and Macau, utilizing the concept of self-operated entertainment venues[41] - The group has committed to enhancing its logistics service division while actively seeking new customer bases and expanding its business scale[40] - The group is focusing on integrating resources to enhance its business through the launch of the Sooper Yoo entertainment and sports experience parks[41] Compliance and Governance - The group confirmed that the information provided in the report is accurate and complete, with no misleading or fraudulent elements[1] - The audit committee, consisting of three independent non-executive directors, reviewed the unaudited condensed consolidated financial statements for the first quarter and confirmed compliance with applicable accounting standards and regulations[57] - The group has implemented a share option scheme to reward eligible participants, including full-time employees, for their contributions[43] Employment and Human Resources - As of June 30, 2023, the group employed 44 full-time and 16 part-time employees, with total employee benefit expenses amounting to approximately HKD 2,190,000, up from HKD 1,440,000 for the same period in 2022[38] - The group has seen a significant increase in employee benefit expenses, indicating a strategic investment in human resources to support business growth[38] Securities Transactions - No purchases, redemptions, or sales of the company's listed securities were made by the company or its subsidiaries during the three months ending June 30, 2023[52]

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聲明，並明確表示不就本公佈全部或任何部分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。 UNITAS HOLDINGS LIMITED 宏 海 控 股 集 團 有 限 公 司 （於開曼群島註冊成立之有限公司） 8020 （股份代號： ） 截至二零二三年六月三十日止三個月之二零二三年 第一季度業績公佈 GEM GEM 香港聯合交易所有限公司（「聯交所」） 市場（「 」）之特色 GEM乃為較於聯交所上市之其他公司帶有高投資風險之公司提供一個上市之市場。準投資 者應瞭解投資於該等公司之潛在風險，並應經過審慎周詳之考慮後方作出投資決定。GEM 之較高風險及其他特色表示GEM較適合專業及其他資深投資者。 由於GEM上市公司之新興性質使然，於GEM買賣之證券可能會較於聯交所主板買賣之證券 承受較大之市場波動風險，同時無法保證在GEM買賣之證券會有高流通量之市場。 本公佈載有遵照聯交所GEM證券上市規則（「GEM上市規則」）規定而提供有關宏海控股集 團有限公司（「本公司」）之資料，本公司之董事（「董事」）願就本公 ...

Financial Performance - The group recorded total revenue of approximately HKD 90,990,000 for the fiscal year ending March 31, 2023, representing an increase of approximately 89.80% compared to HKD 47,940,000 in the previous year[15]. - The logistics services segment achieved revenue of approximately HKD 73,770,000, up from HKD 37,770,000 in the previous year, indicating significant growth in this area[12]. - The group reported a net loss attributable to owners of approximately HKD 1,030,000 for the fiscal year, a reduction from a net loss of approximately HKD 4,970,000 in the previous year, primarily due to strong growth in logistics services[15]. - The group recorded revenue of approximately HKD 73,770,000 for the year ended March 31, 2023, compared to HKD 37,770,000 in 2022, representing an increase of 95.5%[23]. - The group’s IP automation and entertainment business generated revenue of approximately HKD 17,220,000 for the year ended March 31, 2023, up approximately 69.32% from HKD 10,170,000 in 2022[26]. - The net loss for the year was HKD 1,026,000, a significant improvement from a net loss of HKD 4,972,000 in the previous year, indicating a reduction in losses by approximately 79.4%[179]. - The company's total equity as of March 31, 2023, was HKD 19,278,000, down from HKD 20,579,000 the previous year, reflecting ongoing losses impacting shareholder equity[190]. Operational Developments - The "Sooper Yoo" integrated entertainment park commenced operations in the third quarter of 2022, contributing to the group's revenue growth[10]. - The group diversified its logistics services to include land transportation between Russia and China, as well as local logistics services in Hong Kong[12]. - The group temporarily suspended its dry bulk shipping and logistics services due to market uncertainties and competition but has since successfully resumed logistics services[11]. - The group is actively seeking opportunities to design, build, and operate themed amusement areas in shopping centers and cultural parks in China[25]. - The group has established agreements to operate two additional entertainment and sports experience amusement parks in Huizhou and Baoan, China, starting in the fiscal year 2023/24[25]. - The group faced challenges in expanding its dry bulk shipping-related logistics services due to the sudden passing of its executive director and CEO, which impacted its business development efforts[22]. Financial Position - As of March 31, 2023, the company reported net current assets of approximately HKD 18,710,000, with cash and bank balances of approximately HKD 29,030,000, compared to HKD 19,100,000 and HKD 28,430,000 in 2022, respectively[31]. - The current ratio as of March 31, 2023, was approximately 1.88, up from 1.62 in 2022, while the debt-to-equity ratio improved to 11.04% from 17.79%[31]. - The company had no bank financing as of March 31, 2023, and received a total of approximately HKD 1,004,000 in unsecured, interest-free advances from shareholders, down from approximately HKD 1,939,000 in the previous year[112]. - Cash and cash equivalents increased to HKD 29,030,000 from HKD 28,431,000, showing a slight increase of 2.1%[182]. - The company reported a reversal of expected credit losses amounting to HKD 657,000, compared to a provision of HKD 922,000 in the previous year[179]. Governance and Compliance - The board of directors did not recommend any dividend for the fiscal year ending March 31, 2023, consistent with the previous year[32]. - The company has established a nomination committee to ensure a diverse board composition, considering skills, experience, and other relevant factors[64]. - All independent non-executive directors confirmed their independence according to GEM Listing Rules, ensuring compliance with governance standards[68]. - The company adopted a code of conduct for securities trading by directors, adhering to GEM Listing Rules[70]. - The company emphasizes the importance of effective communication with shareholders, utilizing various channels including annual and special general meetings, and reports[86]. - The company has implemented various measures to reduce its carbon footprint, including double-sided printing as the default setting for most network printers[99]. Shareholder Information - As of March 31, 2023, the company's major shareholders include Mr. Chen Yufeng with 251,462,500 shares (9.62%) and Mr. Lin Jinhong with 163,900,000 shares (6.27%) [135]. - The largest supplier accounted for 38.2% of the group's procurement, while the top five suppliers represented 76.5%[109]. - The largest customer contributed 80.3% of sales, and the top five customers accounted for 98.7% of total sales during the fiscal year[113]. - The company has confirmed that it maintains sufficient public float as required by GEM listing rules as of the report date [138]. Audit and Financial Reporting - The independent auditor's report confirms that the consolidated financial statements present a true and fair view of the group's financial position as of March 31, 2023[161]. - The audit committee is responsible for reviewing the financial reporting process, risk management, and internal control systems[81]. - The company is responsible for preparing the consolidated financial statements in accordance with the Hong Kong Financial Reporting Standards[170]. - The independent auditor has focused on the expected credit loss assessment for trade receivables as a key audit matter due to significant management judgment involved[165]. Future Outlook - The company plans to expand its logistics services and has reached an agreement with a major logistics supply chain company in Heilongjiang, China, to ensure logistics services between Russia and China[45]. - The company intends to open two additional entertainment and sports experience playgrounds in Huizhou and Baoan, China, starting in the fiscal year 2023/2024[45].

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，並明確表示概不就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。 UNITAS HOLDINGS LIMITED 宏 海 控 股 集 團 有 限 公 司 （於開曼群島註冊成立之有限公司） 8020 （股份代號： ） 截至二零二三年三月三十一日止年度之 年度業績公佈 宏海控股集團有限公司（「本公司」，連同其附屬公司統稱「本集團」）董事（「董事」）會（「董事會」）謹 此公佈本公司及其附屬公司截至二零二三年三月三十一日止年度之經審核年度業績。 本公佈載有本公司二零二二年╱二零二三年年報（「年報」）全文，符合聯交所GEM證券上市規則 （「GEM 上市規則」）有關年度業績初步公佈須隨附資料的相關規定。年報印刷版載有GEM上市規 則規定的資料，將按照GEM上市規則規定的方式適時寄發予本公司股東。 承董事會命 宏海控股集團有限公司 主席 何超蕸 香港，二零二三年六月三十日 於本公佈日期，本公司執行董事為何超蕸女士（主席）、劉令德先生及文穎怡女士；獨立非執行董 事為邵志堯先生、李志強先 ...

Financial Performance - For the nine months ended December 31, 2022, the group's unaudited revenue reached HKD 70,271,000, an increase of approximately 506.9% compared to the same period in 2021[5]. - The company reported a profit attributable to owners of approximately HKD 1,809,000 for the nine months ended December 31, 2022, compared to a loss of approximately HKD 3,819,000 in the same period of 2021[5]. - The earnings per share for the nine months ended December 31, 2022, was approximately HKD 0.07, a significant improvement from a loss of HKD 0.15 per share in the previous year[9]. - The total gross profit for the nine months ended December 31, 2022, was HKD 12,850,000, compared to HKD 6,948,000 for the same period in 2021[7]. - The group reported a profit before tax of HKD 3,065,000 for the nine months ended December 31, 2022, compared to a loss of HKD 2,797,000 in the same period of 2021[22]. - The net profit for the nine months ended December 31, 2022, was HKD 1,809,000, a recovery from a loss of HKD 3,819,000 in the same period of 2021[27]. - Total revenue for the nine months ended December 31, 2022, reached HKD 70,271,000, up from HKD 11,579,000 in the same period of 2021, indicating a substantial increase of approximately 505%[19]. Revenue Breakdown - Revenue from dry bulk shipping and logistics agency services for the nine months ended December 31, 2022, was HKD 55,102,000, a significant increase from HKD 699,000 in the same period of 2021[17]. - Revenue from IP automation and entertainment business for the nine months ended December 31, 2022, was HKD 15,169,000, compared to HKD 10,880,000 in the same period of 2021, reflecting a growth of approximately 39.5%[19]. - The group recorded revenue of approximately HKD 55,102,000 from dry bulk shipping and logistics services, a significant increase from HKD 699,000 in the previous year, resulting in a profit of approximately HKD 3,765,000 compared to HKD 472,000 last year[32]. - Revenue from IP automation and entertainment business reached approximately HKD 15,169,000, representing a growth of about 39.4% from HKD 10,880,000 in the previous year, driven by contributions from various entertainment venues and IP-related services[33]. Expenses and Costs - The administrative and operating expenses for the nine months ended December 31, 2022, were HKD 10,516,000, an increase from HKD 9,582,000 in the previous year[7]. - The financing costs for the nine months ended December 31, 2022, were HKD 49,000, a decrease from HKD 167,000 in the previous year[7]. - The group incurred employee benefits expenses of HKD 5,237,000 for the nine months ended December 31, 2022, compared to HKD 3,462,000 in the same period of 2021[22]. - Administrative and operating expenses for the nine months ended December 31, 2022, were approximately HKD 10,516,000, up from HKD 9,582,000 in the previous year, primarily due to increased employee costs and bonuses[36]. Dividend and Shareholder Information - The company did not recommend the payment of a dividend for the nine months ended December 31, 2022[5]. - The company did not recommend any dividend payment for the nine months ended December 31, 2022[26]. - As of December 31, 2022, the company’s major shareholders include Ms. He Chaorong with 407,890,000 shares (15.61%) and Ms. Wen Yingyi with 441,900,000 shares (16.91%)[47]. - Major shareholders also include Mr. Chen Yufeng with 251,462,500 shares (9.62%) and Mr. Lin Jinhong with 163,900,000 shares (6.27%)[51]. - The average number of issued ordinary shares for the nine months ended December 31, 2022, was 2,612,959,333 shares[27]. Corporate Governance - The board confirmed that the information provided in the report is accurate and complete, with no misleading elements[3]. - The company has complied with the GEM Listing Rules and corporate governance code, with the exception of the chairman's absence at the annual general meeting[57]. - The company has adopted a code of conduct for securities trading by directors, which has been adhered to throughout the reporting period[56]. - The company’s independent non-executive directors include Dr. Zhou Haoyun, Mr. Shao Zhiyao, and Mr. Li Zhiqiang[60]. - The audit committee, consisting of three independent non-executive directors, reviewed the unaudited condensed consolidated financial statements for the nine months ending December 31, 2022[60]. Business Strategy and Operations - The company experienced a significant increase in revenue driven by improved operational performance and market conditions[5]. - The group is actively seeking business partners to expand entertainment venues in Hong Kong and Macau, with ongoing discussions with various clients and shipping agents[41]. - The large integrated entertainment experience venue "Sooper Yoo" in Westwood has commenced operations, contributing to the group's revenue since the third quarter of 2022[41]. - The group maintains a conservative financial policy, with all bank deposits held in HKD to minimize foreign exchange risk[37]. - The group has established solid relationships with suppliers and customers from China and Hong Kong, aiming to diversify its business model to reduce operational risks[41]. - The group is committed to improving existing operations to increase revenue and maximize returns for shareholders[42]. Other Information - The company has no record of purchasing, redeeming, or selling any of its listed shares during the nine months ending December 31, 2022[54]. - No rights were granted to any directors or their family members to benefit from acquiring shares or debt securities of the company during the reporting period[52]. - The company’s chairman, Ms. He Chaorong, was unable to attend the annual general meeting due to other important duties[59].

Financial Performance - For the six months ended September 30, 2022, the group's unaudited revenue reached approximately HKD 57,714,000, an increase of about 1,161% compared to the same period in 2021[5]. - The profit attributable to owners of the company for the six months ended September 30, 2022, was approximately HKD 2,931,000, compared to a loss of approximately HKD 4,491,000 in the same period of 2021[5]. - The earnings per share from continuing operations for the six months ended September 30, 2022, was approximately HKD 0.11, compared to a loss per share of HKD 0.18 in the same period of 2021[5]. - The gross profit for the six months ended September 30, 2022, was HKD 10,049,000, compared to HKD 1,740,000 in the same period of 2021[8]. - The total comprehensive income for the six months ended September 30, 2022, was HKD 2,931,000, a significant recovery from a loss of HKD 4,491,000 in the same period of 2021[10]. - For the six months ended September 30, 2022, the company reported a total revenue of HKD 57,714,000, a significant increase from HKD 4,577,000 in the same period of 2021, representing a growth of approximately 1,157%[36]. - The company reported a profit of HKD 2,931,000 for the six months ended September 30, 2022, compared to a loss of HKD 4,491,000 in the same period of 2021[17]. - The company’s total comprehensive income for the six months ended September 30, 2022, was HKD 2,931,000, compared to a total comprehensive loss of HKD 4,491,000 in the same period of 2021[17]. - The company incurred a loss of HKD 4,491,000 for the six months ended September 30, 2021, compared to a profit of HKD 2,931,000 for the same period in 2022[50]. Assets and Liabilities - The total assets as of September 30, 2022, were HKD 43,750,000, a decrease from HKD 49,714,000 as of March 31, 2022[12]. - The current liabilities as of September 30, 2022, totaled HKD 21,823,000, down from HKD 30,612,000 as of March 31, 2022[14]. - The total assets as of September 30, 2022, amounted to HKD 45,333,000, with total liabilities of HKD 21,823,000[44]. - The total equity attributable to the owners of the company as of September 30, 2022, was HKD 23,510,000, an increase from HKD 20,579,000 as of March 31, 2022[17]. - The company’s net assets as of September 30, 2022, were approximately HKD 23,510,000, up from approximately HKD 20,579,000 as of March 31, 2022[79]. Cash Flow - The company generated a net cash inflow from operating activities of HKD 1,134,000 for the six months ended September 30, 2022, compared to a net cash outflow of HKD 7,799,000 in the same period of 2021[19]. - The company’s financing activities resulted in a net cash outflow of HKD 1,233,000 for the six months ended September 30, 2022[19]. - The cash and cash equivalents at the end of the period were HKD 28,332,000, a decrease from HKD 18,740,000 at the end of the same period in 2021[19]. Revenue Segments - The company’s revenue from IP automation and entertainment for the six months ended September 30, 2022, was HKD 11,300,000, up from HKD 4,577,000 in the same period of 2021[36]. - The company’s revenue from dry bulk shipping and logistics agency services for the six months ended September 30, 2022, was HKD 46,414,000, with no revenue reported in the same period of 2021[36]. - The dry bulk shipping and logistics services generated revenue of HKD 46,410,000, with a net profit of approximately HKD 2,930,000 for the period[74]. - The IP automation and entertainment business generated revenue of approximately HKD 11,300,000, an increase of about 147% compared to HKD 4,580,000 in the previous year[75]. Operating Costs - The company reported a significant increase in operating costs, which rose to HKD 47,665,000 for the six months ended September 30, 2022, compared to HKD 2,837,000 in the same period of 2021[8]. - Administrative and operating expenses increased by approximately 6.77% to about HKD 6,370,000 from approximately HKD 5,966,000 in the same period last year[78]. Dividends - The company did not recommend the payment of an interim dividend for the six months ended September 30, 2022[5]. - The company did not recommend any dividend for the six months ended September 30, 2022, consistent with the previous year[46]. Corporate Governance - The audit committee reviewed the unaudited condensed consolidated interim financial statements for the six months ending September 30, 2022, and found them compliant with applicable accounting standards[111]. - The company has adopted a code of conduct for securities trading by directors, which complies with GEM Listing Rules[107]. - The company has adhered to the corporate governance code as per GEM Listing Rules, with the exception of the chairman's absence at the annual general meeting due to other commitments[108]. Employee Information - As of September 30, 2022, the group employed 19 full-time and 4 part-time employees, with total employee benefits expenses amounting to approximately HKD 2,971,000, up from HKD 2,253,000 for the same period in 2021[86]. Trading Suspension - The company’s shares have been suspended from trading since May 17, 2022, and will remain suspended until further notice[87]. - The group is taking necessary steps to resolve issues leading to the trading suspension and aims to comply with the resumption guidance from the stock exchange[89]. Future Plans - The group is currently assessing resources and discussing with business partners to resume dry bulk shipping and logistics agency services[91]. - The logistics service business has shown strong growth since its recovery in Q4 2021, with ongoing negotiations with various clients and a large freight forwarding group in China contributing to the business[93]. - The IP-related brand management and marketing consulting services have become a major revenue source for the group, with a large integrated entertainment experience park completed and contributing revenue in Q3 2022[93]. - The group is actively seeking business partners to open entertainment venues in Hong Kong and Macau, aiming to diversify its entertainment business[93]. - The group expects the entertainment experience park to continue generating revenue in Q4 2022, which will help demonstrate compliance with GEM listing rules[94]. - The company is committed to improving existing operations to increase revenue and maximize returns for shareholders[96]. Shareholding Structure - As of September 30, 2022, Ms. He Chaoyan holds 407,890,000 shares, representing 15.61% of the company's equity[99]. - Ms. Wen Yingyi holds 441,900,000 shares, representing 16.91% of the company's equity[99]. - Mr. Wang Qiang (suspended) holds 100,000,000 shares, representing 3.83% of the company's equity[99]. - Mr. Liu Lingde holds 43,937,500 shares, representing 1.78% of the company's equity[99]. - Mr. Chen Yufeng holds 251,462,500 shares, representing 9.62% of the company's equity[102]. - Mr. Lin Jinhong holds 163,900,000 shares, representing 6.27% of the company's equity[102]. Securities Transactions - No purchases, redemptions, or sales of the company's listed securities were made by the company or its subsidiaries during the six months ending September 30, 2022[105].