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 部份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。 Kwong Man Kee Group Limited 鄺 文 記 集 團 有 限 公 司 （於開曼群島註冊成立之有限公司） （股票代號：8023） 截至二零二三年三月三十一日止年度之 全年業績公佈 鄺文記集團有限公司（「本公司」，連同其附屬公司統稱「本集團」）之董事（「董事」） 會（「董事會」）欣然公佈本集團截至二零二三年三月三十一日止年度之經審核綜合 財務業績。本公告列載本公司2022/23年度業績報告之全文，並符合香港聯合交易 所有限公司之GEM證券上市規則（「GEM上市規則」）有關年度業績初步公佈隨載 的資料要求。本公司2022/23年度業績報告的印刷版本將於適當時候按照GEM上市 規則所規定的方式寄發予本公司股東，並將可在香港聯合交易所有限公司網站 www.hkexnews.hk 及本公司的網站www.kmk.com.hk 閱覽。 承董事會命 鄺文記集團有限公司 鄺志文先生 主席兼執行董事 香港 ...

Financial Performance - The Group's revenue increased by approximately 68.3%, from approximately HK$76.8 million for the nine months ended December 31, 2021, to approximately HK$129.2 million for the same period in 2022[9]. - The Group's gross profit rose by approximately 55.8%, from approximately HK$26.6 million for the nine months ended December 31, 2021, to approximately HK$41.4 million for the same period in 2022, with a gross profit margin decrease from approximately 34.6% to approximately 32.0%[9]. - The Group's profit surged by approximately 264.1%, from approximately HK$4.3 million for the nine months ended December 31, 2021, to approximately HK$15.8 million for the same period in 2022[9]. - The operating profit for the nine months ended December 31, 2022, was approximately HK$19.9 million, compared to approximately HK$5.8 million for the same period in 2021[12]. - The profit before income tax for the nine months ended December 31, 2022, was approximately HK$19.0 million, up from approximately HK$5.6 million for the same period in 2021[12]. - The Group reported an income tax expense of approximately HK$3.2 million for the nine months ended December 31, 2022, compared to approximately HK$1.2 million for the same period in 2021[12]. - For the nine months ended December 31, 2022, the profit attributable to owners of the Company was HK$15,420,503, a significant increase from HK$4,411,544 in the same period of 2021, representing a growth of approximately 249%[13]. - The total comprehensive income for the period was HK$15,849,864, compared to HK$4,347,685 for the same period in 2021, indicating an increase of about 265%[13]. - Basic and diluted earnings per share for the nine months ended December 31, 2022, were HK$0.07, up from HK$0.74 in the previous year[13]. Revenue Sources - Revenue from customers located in Hong Kong was HK$128,445,409, up from HK$71,324,853 in 2021, indicating an increase of 80.1%[31]. - The Group's revenue from ancillary services for the nine months ended December 31, 2022, was HK$19,849,347, a significant increase of 130.0% compared to HK$8,641,711 in 2021[30]. - The Group's revenue recognition for the nine months ended December 31, 2022, included HK$128,950,778 recognized over time, compared to HK$75,733,451 in 2021, marking an increase of 70.2%[30]. Expenses and Costs - The Group's cost of sales increased from approximately HK$50.2 million for the nine months ended December 31, 2021, to approximately HK$87.8 million for the same period in 2022[12]. - The Group's general and administrative expenses increased from approximately HK$17.5 million for the nine months ended December 31, 2021, to approximately HK$22.4 million for the same period in 2022[12]. - The cost of materials used increased significantly to approximately HK$47.9 million for the nine months ended December 31, 2022, compared to HK$22.9 million for the same period in 2021[50]. - Employee benefit expenses rose to approximately HK$17.3 million for the nine months ended December 31, 2022, up from HK$13.9 million for the same period in 2021[50]. - Subcontractor costs increased to approximately HK$34.6 million for the nine months ended December 31, 2022, compared to HK$22.5 million for the same period in 2021[50]. Dividends and Retained Earnings - The Board does not recommend the payment of an interim dividend for the nine months ended December 31, 2022, consistent with the previous year[9]. - The Company declared a dividend of HK$3,000,000 during the nine months ended December 31, 2022[15]. - The balance of retained earnings as of December 31, 2022, was HK$47,255,586, an increase from HK$31,782,979 as of December 31, 2021, representing a growth of approximately 48%[15]. Challenges and Future Outlook - The Group is facing challenges such as increasing operating costs, keen competition in the car park flooring market, and economic uncertainty due to geopolitical tensions and global inflation, which may affect future financial performance[74]. - The Directors are actively seeking alternative business opportunities to broaden income sources while continuing to focus on expanding existing business in the car park flooring and waterproofing sectors[79]. Corporate Governance and Compliance - The company has complied with the Corporate Governance Code principles for the nine months ended December 31, 2022[103]. - The Audit Committee has reviewed the unaudited condensed consolidated financial results for the nine months ended December 31, 2022[117]. - The company has established an Audit Committee to oversee internal control and risk management systems[116]. - There are no competing interests from directors or controlling shareholders that could potentially compete with the company's business as of December 31, 2022[102]. Shareholding and Management - As of December 31, 2022, Mr. Yip Kong Lok holds 3,000 shares in Sage City, representing a 30% interest[93]. - Sage City has a beneficial interest of 392,886,000 shares, accounting for approximately 65.48% of the total shareholding[99]. - The chairman and executive director of the company is Kwan Chi Man[119]. - The executive directors include Kwan Chi Man and Yip Kong Lok, while independent non-executive directors include Yu Yunhua, Luo Peichang, and Kwan Hsiu Hsin[119].

劇 文 記 集 國 有 促 公 司 KWONG MAN KEE GROUP LIMITED (Incorporated in the Cayman Islands with limited liability) Stock Code （ 於 開 曼 群 島 註 冊 成 立 的 有 限 公 司 ） 股 份 代 號 ：8023 2022/23 INTERIM REPORT 中期報告 . . . . . 鄺文記集團有限公司 中期報告 2022/23 ● ・ ・ ● ● ● 。 CHARACTERISTICS OF GEM OF THE STOCK EXCHANGE OF HONG KONG LIMITED (THE "STOCK EXCHANGE") GEM has been positioned as a market designed to accommodate small and mid-sized companies to which a higher investment risk may be attached than other companies listed on the Stock Exch ...

Financial Performance - The Group's revenue increased by 41.6% from approximately HK$31.0 million for the three months ended June 30, 2021, to approximately HK$43.9 million for the same period in 2022[10]. - Gross profit rose by 27.3% from approximately HK$11.8 million in Q1 2021 to approximately HK$15.0 million in Q1 2022, while the gross profit margin decreased from 38.0% to 34.2%[10]. - Profit for the period increased from approximately HK$3.8 million in Q1 2021 to approximately HK$5.7 million in Q1 2022[10]. - Other income and gains increased significantly from HK$82,440 in Q1 2021 to HK$299,301 in Q1 2022[14]. - Operating profit increased from HK$4.6 million in Q1 2021 to HK$7.4 million in Q1 2022[14]. - Earnings per share attributable to owners of the Company increased from 0.62 HK cents to 0.93 HK cents[15]. - Total comprehensive income for the period rose from approximately HK$3.78 million in Q1 2021 to approximately HK$5.67 million in Q1 2022[15]. - The Group's profit before income tax increased from approximately HK$4.49 million in Q1 2021 to approximately HK$7.04 million in Q1 2022[14]. - For the three months ended June 30, 2022, the total revenue was HK$43,868,184, an increase of 42.5% compared to HK$30,987,643 in the same period of 2021[34]. - Revenue from flooring services was HK$38,847,394, up from HK$27,382,406, representing a growth of 42.1% year-over-year[34]. - Ancillary services generated revenue of HK$4,973,890, which is a 54.8% increase from HK$3,213,042 in the previous year[34]. - The total comprehensive income for the period was HK$5,616,888, compared to a loss of HK$5,604 in the previous year[34]. - The profit attributable to owners of the Company increased from approximately HK$3.7 million for the three months ended June 30, 2021, to approximately HK$5.6 million for the same period in 2022[70]. - The Group's gross profit increased by 27.3% from approximately HK$11.8 million for the three months ended June 30, 2021, to approximately HK$15.0 million for the same period in 2022[75]. - The gross profit margin decreased from 38.0% for the three months ended June 30, 2021, to 34.2% for the same period in 2022[75]. - Other income and other gains, net increased from approximately HK$82,000 for the three months ended June 30, 2021, to approximately HK$299,000 for the same period in 2022[76]. Expenses and Costs - The Group's cost of materials used increased to HK$15.6 million for the three months ended June 30, 2022, from HK$9.7 million in 2021[58]. - Subcontractor costs rose to HK$11.4 million for the three months ended June 30, 2022, compared to HK$8.0 million in 2021[58]. - Employee benefit expenses increased to HK$5.8 million for the three months ended June 30, 2022, from HK$4.2 million in 2021[58]. - General and administrative expenses increased by approximately HK$1,800,000 from approximately HK$5,300,000 to approximately HK$7,000,000, primarily due to higher staff salaries[83]. - Income tax expense rose from approximately HK$699,000 to approximately HK$1,400,000, reflecting an increase in profit before tax from approximately HK$4,500,000 to approximately HK$7,000,000[89]. Dividend and Shareholder Information - The Board does not recommend the payment of an interim dividend for the three months ended June 30, 2022[10]. - The Board does not recommend the payment of an interim dividend for the three months ended 30 June 2022, compared to Nil in 2021[138]. - As of June 30, 2022, Mr. Kwong holds 392,886,000 shares, representing a 65.48% shareholding in the Company through Sage City[110]. - Mr. Yip holds 3,000 shares in Sage City, which accounts for 30% of the shares in that company[111]. - The Company has no other directors or executives with interests or short positions in shares or debentures that need to be disclosed as of June 30, 2022[113]. - Sage City is owned 70% by Mr. Kwong and 30% by Mr. Yip, with Mr. Kwong serving as chairman and executive director of the Company[121]. - Mrs. Kwong is deemed to be interested in all shares held by Mr. Kwong for the purposes of the SFO[126]. Corporate Governance and Compliance - The Company has complied with the Corporate Governance Code principles for the three months ended June 30, 2022[131]. - The Company has adopted a code of conduct for securities transactions by directors, confirming compliance during the reporting period[132]. - There were no competing interests from directors or controlling shareholders during the three months ended June 30, 2022[123]. - The Company has not disclosed any related party transactions during the reporting period[144]. - The Audit Committee has reviewed the Group's unaudited condensed consolidated financial results for the three months ended 30 June 2022[143]. - The Company established an Audit Committee on 24 September 2016 to oversee internal control and risk management systems[142]. Business Environment and Strategy - The business environment is expected to remain challenging due to rising operating costs and competition in the car park flooring market[97]. - The Group aims to diversify income sources and expand its existing business in car park flooring and waterproofing sectors[98]. Other Information - As of June 30, 2022, the Group had no significant contingent liabilities[100]. - The Group's financial information is prepared in accordance with Hong Kong Financial Reporting Standards (HKFRSs) and has been reviewed by the audit committee[26]. - The company has not early adopted any new and revised HKFRSs that have been issued but are not yet effective for the current accounting period[29]. - The report was issued on 5 August 2022[146].

Financial Performance - The company reported a strong performance in the car park flooring industry, focusing on mid to high-end projects in Hong Kong and Macau[18]. - Revenue from flooring services, proprietary floor coating products, and ancillary services contributed significantly to the overall financial results[18]. - Revenue from the Hong Kong market for the year ended 31 March 2022 was approximately HK$105.0 million, a slight decline from HK$108.4 million in 2021[19]. - Revenue from the Macau market decreased to approximately HK$5.5 million, down from HK$10.5 million in 2021, primarily due to COVID-19 restrictions impacting tourism[19]. - For the year ended March 31, 2022, the Group recorded total revenue of approximately HK$110.4 million, a decrease of 7.1% compared to approximately HK$118.9 million for the year ended March 31, 2021[54]. - The Group's net profit decreased significantly from approximately HK$15.4 million for the year ended March 31, 2021, to approximately HK$7.4 million for the year ended March 31, 2022[55]. - The gross profit decreased by 14.5% from approximately HK$41.8 million for the year ended March 31, 2021, to approximately HK$35.7 million for the year ended March 31, 2022, with the gross profit margin declining from 35.1% to 32.4%[62]. - Other income and gains decreased significantly by approximately HK$1.1 million to approximately HK$418,000 for the year ended March 31, 2022, with no government subsidies received during that period[62]. Market Challenges - The overall economic environment in Macau has led to most main contractors and property developers postponing or suspending construction projects[19]. - The company anticipates a challenging business environment in the coming years due to competition in the car park flooring market and the economic impact of COVID-19[20]. - The decline in revenue from the Macau market was attributed to economic setbacks due to COVID-19, leading to postponed or suspended construction projects by major contractors and property developers[54]. - The economic conditions in Macau have severely impacted the tourism and gambling sectors, which are crucial for the local economy[54]. - The decrease in revenue was mainly attributed to the adverse economic environment in Macau, affecting construction and renovation projects[57]. Strategic Initiatives - The company aims to expand its market presence and enhance its service offerings in the coming years[18]. - The Group plans to continue expanding its existing business in the car park flooring and waterproofing sectors to strengthen its income stream[21]. - The company is actively seeking alternative business opportunities to diversify income sources and mitigate risks[21]. Corporate Governance - The Company has complied with the principles and applicable code provisions of the Corporate Governance Code for the year ended March 31, 2022[85]. - The Board is responsible for directing and supervising the Company's affairs, focusing on financial performance and overall strategies[91]. - The Board consists of three independent non-executive directors, representing at least one-third of the Board, ensuring independent judgment[101]. - The Company has taken out director and officer liability insurance to cover liabilities arising from legal action against the Directors[96]. - The Board has reviewed and discussed the corporate governance policies and compliance with the CG Code for the year ended March 31, 2022[113]. Human Resources - As of March 31, 2022, the Group had 45 employees, an increase from 37 employees in 2021, with total employee costs approximately HK$19.6 million, up from HK$16.0 million in 2021[74]. - General and administrative expenses increased by approximately HK$1.4 million to approximately HK$24.1 million for the year ended March 31, 2022, primarily due to increased staff salaries and the number of senior staff[65]. Internal Controls and Audits - The Group's internal control system has been reviewed, and no material inadequacies were found in risk management during the decision-making process[181]. - A staff member in the finance department conducts internal audits, reporting findings to the Audit Committee, ensuring compliance with relevant policies[182]. - The internal audit staff confirmed that the Group consistently complied with relevant policies and procedures during the year ended 31 March 2022[183]. - The Group's internal audit function has been reviewed, confirming adherence to policies and procedures, with no significant deficiencies identified in risk management[185]. Financial Position - As of 31 March 2022, the Group had cash and cash equivalents of approximately HK$23.9 million, down from approximately HK$34.6 million in 2021[69]. - The current ratio as of 31 March 2022 was approximately 2.2 times, compared to approximately 3.2 times at 31 March 2021[69]. - Total interest-bearing borrowings as of 31 March 2022 were approximately HK$15.9 million, an increase from approximately HK$10.0 million in 2021[69]. - The gearing ratio as of 31 March 2022 was approximately 13.5%, up from approximately 9.0% in 2021[69]. - Total assets as of 31 March 2022 were approximately HK$149.8 million, compared to approximately HK$129.9 million in 2021[69]. Board Committees - The Company has established four Board committees: audit committee, remuneration committee, nomination committee, and legal compliance committee, to oversee specific aspects of its affairs[131]. - The Audit Committee reviewed the Group's audited consolidated financial statements for the year ended March 31, 2022[144]. - The Remuneration Committee is responsible for recommending the remuneration policy and structure for Directors and senior management, ensuring alignment with market levels[146]. - The Company ensures that all Board committees have sufficient resources to perform their duties and can seek independent professional advice when necessary[132].

郎文記集團有限公 望 KWONG MAN KEE GROUP LIMITED (Incorporated in the Cayman Islands with limited liability) (於厨曼群島註冊成立的有限公司) Stock Code 股份代號:8023 51155 THIRD QUARTERLY REPORT 第主季度業績報告 鄺文記集團有限公司 第三季度業績報告 2021/22 CHARACTERISTICS OF GEM OF THE STOCK EXCHANGE OF HONG KONG LIMITED (THE "STOCK EXCHANGE") GEM has been positioned as a market designed to accommodate small and mid-sized companies to which a higher investment risk may be attached than other companies listed on the Stock Exchange. Prospective investors should b ...

劇文記集團有限公司 KWONG MAN KEE GROUP LIMITED (Incorporated in the Cayman Islands with limited liability) (於厨曼群島註冊成立的有限公司) Stock Code 股份代號：8023 151155 INTERIM REPORT 中 期 報 告 鄺文記集團有限公司 中期報告 2021/22 CHARACTERISTICS OF GEM OF THE STOCK EXCHANGE OF HONG KONG LIMITED (THE "STOCK EXCHANGE") GEM has been positioned as a market designed to accommodate small and mid-sized companies to which a higher investment risk may be attached than other companies listed on the Stock Exchange. Prospective investors should be aware of th ...

Financial Performance - The Group's revenue slightly increased from approximately HK$30.4 million for the three months ended 30 June 2020 to approximately HK$31.0 million for the same period in 2021[9]. - The Group's gross profit rose by 8.3% from approximately HK$10.9 million for the three months ended 30 June 2020 to approximately HK$11.8 million for the same period in 2021, with a gross profit margin increase from 35.8% to 38.0%[10]. - The Group's profit decreased from approximately HK$4.8 million for the three months ended 30 June 2020 to approximately HK$3.8 million for the same period in 2021[11]. - The operating profit for the three months ended 30 June 2021 was approximately HK$4.6 million, down from approximately HK$5.5 million in the same period of 2020[15]. - Profit before income tax for the three months ended 30 June 2021 was approximately HK$4.5 million, compared to approximately HK$5.4 million for the same period in 2020[15]. - The total comprehensive income for the period attributable to owners of the Company was approximately HK$3.7 million for the three months ended 30 June 2021, down from approximately HK$4.7 million in the same period of 2020[17]. - Earnings per share attributable to owners of the Company decreased from 0.78 HK cents to 0.62 HK cents for the three months ended 30 June 2021[17]. - The profit for the period was HK$3,723,298, compared to HK$4,704,873 in the previous year, indicating a decrease of 20.8%[20]. - The total comprehensive income for the period was HK$3,723,272, down from HK$4,704,940 in the same period last year[20]. - Basic earnings per share decreased to HK$0.62 for the three months ended 30 June 2021, down from HK$0.78 in the same period of 2020[56]. Revenue Breakdown - Revenue from customers in Hong Kong and Macau for the same period was HK$25,365,034 and HK$5,622,609 respectively, with the latter showing a significant increase of 106.5% from HK$2,718,173 in 2020[36]. - Revenue from customers in Hong Kong amounted to HK$25,365,034 for the three months ended 30 June 2021, compared to HK$27,669,588 in 2020, indicating a decrease of approximately 8.4%[38]. - Revenue from customers in Macau increased to HK$5,622,609 for the three months ended 30 June 2021, up from HK$2,718,173 in 2020, reflecting a growth of approximately 106.4%[38]. Expenses and Liabilities - General and administrative expenses rose to approximately HK$5.3 million for the three months ended 30 June 2021, compared to approximately HK$5.0 million in the same period of 2020[15]. - Impairment loss on trade and retention receivables increased by approximately HK$1.6 million, from approximately HK$447,000 in Q1 2020 to approximately HK$2.0 million in Q1 2021[75]. - Income tax expense for the Group was approximately HK$699,000 for the three months ended June 30, 2021, compared to approximately HK$643,000 in 2020[82]. - The estimated average annual income tax rate increased to approximately 15.6% for the financial year, compared to approximately 11.9% in 2020[40]. - The Group recognized lease liabilities to related parties of approximately HK$495,000 as of 30 June 2021, an increase from approximately HK$119,000 in 2020[66]. Dividend and Shareholder Information - The Board does not recommend the payment of an interim dividend for the three months ended 30 June 2021, compared to no dividend in the same period of 2020[11]. - The Board does not recommend the payment of dividends for the three months ended 30 June 2021, consistent with the previous year[43]. - The Company did not purchase, sell, or redeem any of its shares during the three months ended June 30, 2021[122]. - Mr. Kwong holds a beneficial interest of 64.34% in the Company through Sage City Investments Limited, which he owns 70%[1]. - Mr. Yip Kong Lok, an executive Director and CEO, holds a beneficial interest of 30% in Sage City[2]. - As of June 30, 2021, no other Directors or the CEO had any interests or short positions in the shares of the Company or associated corporations[4]. - The Company has conditionally adopted a share option scheme, but no share options have been granted since its adoption[124]. - Since the adoption of the share option scheme on September 24, 2016, no share options have been granted, and there were no outstanding share options as of June 30, 2021[127]. Corporate Governance and Compliance - The Company has complied with the Corporate Governance Code for the three months ended June 30, 2021[117]. - There were no competing interests reported by the Directors or controlling shareholders during the three months ended June 30, 2021[116]. - The Audit Committee has reviewed the Group's unaudited condensed consolidated financial results for the three months ended June 30, 2021[130]. - The primary duties of the Audit Committee include overseeing internal control and risk management systems of the Group[129]. Future Outlook and Strategy - The Group anticipates challenges due to market and economic uncertainty affecting the local property market and rising labor and material costs, which may weaken financial performance in the coming years[88]. - Key strategies for future growth include seeking potential business opportunities, expanding market share in specialized sectors, and enhancing operational efficiency[89]. - The Group maintained a healthy liquidity position throughout the reporting period, closely monitoring liquidity risks[90]. Company Operations - The company operates primarily in Hong Kong, with almost all non-current assets located there[36]. - The company is engaged in providing engineering services and sales of flooring materials, indicating a focus on market expansion in these sectors[24]. - The Group's business is primarily focused on the Hong Kong car park flooring industry, providing flooring services, ancillary services, and sales of flooring materials[68]. - The Group's capital expenditure is primarily incurred in Hong Kong, with substantially all non-current assets located there[38]. - The financial information presented is unaudited but has been reviewed by the audit committee, ensuring a level of oversight and accuracy[29].

Financial Performance - The Group's revenue increased to approximately HK$96.5 million, representing a 34.0% growth compared to HK$72.0 million for the nine months ended December 31, 2019[11]. - Gross profit rose by 66.3% from approximately HK$21.5 million for the nine months ended December 31, 2019, to approximately HK$35.8 million for the same period in 2020[11]. - The gross profit margin improved from 29.9% for the nine months ended December 31, 2019, to 37.1% for the same period in 2020[11]. - Profit for the Group increased from approximately HK$3.9 million for the nine months ended December 31, 2019, to approximately HK$16.7 million for the same period in 2020[11]. - The operating profit for the nine months ended December 31, 2020, was HK$20.07 million, compared to HK$4.77 million for the same period in 2019[15]. - Profit before income tax for the nine months ended December 31, 2020, was HK$19.83 million, up from HK$4.53 million for the same period in 2019[15]. - Profit attributable to owners of the Company for the nine months ended December 31, 2020, was HK$16,775,127, compared to HK$3,950,352 for the same period in 2019, representing a 324.5% increase[18]. - Total comprehensive income for the nine months ended December 31, 2020, was HK$16,793,736, compared to HK$3,878,384 for the same period in 2019, showing a significant increase of 333.5%[18]. Earnings and Dividends - The Group did not recommend the payment of an interim dividend for the nine months ended December 31, 2020 (2019: Nil)[11]. - The Company has not declared any dividends for the period, maintaining a focus on reinvestment[21]. - The Company did not recommend the payment of an interim dividend for the nine months ended December 31, 2020, consistent with the previous year[51]. Revenue Sources - Revenue for the nine months ended 31 December 2020 was HK$96,458,735, an increase of 34% compared to HK$71,994,863 for the same period in 2019[31]. - Revenue from customers located in Hong Kong was HK$91,529,639, up from HK$65,153,818 in 2019, representing an increase of 40.5%[43]. - Revenue from customers in Macau decreased to HK$4,929,096 from HK$6,841,045, a decline of 28%[45]. - The Group's ancillary services revenue for the nine months ended December 31, 2020 was HK$10,163,765, an increase of 81% from HK$5,584,045 in 2019[31]. Expenses and Costs - The cost of sales for the nine months ended December 31, 2020, was HK$60.66 million, compared to HK$50.47 million for the same period in 2019[15]. - General and administrative expenses for the nine months ended December 31, 2020, totaled HK$1.21 million, compared to HK$814,544 for the same period in 2019[15]. - The cost of materials used increased to HK$34.3 million for the nine months ended December 31, 2020, compared to HK$27.3 million for the same period in 2019[62]. - Employee benefit expenses rose to HK$11.1 million for the nine months ended December 31, 2020, up from HK$10.8 million in the same period of 2019[62]. - Subcontractor costs increased to HK$22.3 million for the nine months ended December 31, 2020, compared to HK$19.5 million for the same period in 2019[62]. Subsidies and Financial Support - The Group received subsidies of HK$1,450,277 from the COVID-19 Anti-epidemic Fund and other subsidy schemes[47]. - The Group received approximately HK$1.5 million in subsidies from the COVID-19 prevention fund and other subsidy programs in Hong Kong and Macau, compared to none in 2019[80]. Shareholder Information - Mr. Kwong beneficially owns 70% of Sage City, which holds approximately 64.34% of the issued share capital of the Company[118]. - As of December 31, 2020, Sage City held 386,016,000 shares, representing a 64.34% shareholding in the Company[116]. - Ms. Li Chuen Chun, spouse of Mr. Kwong, is deemed to be interested in all shares of the Company in which Mr. Kwong is interested[119]. - No directors or chief executive officers had any interests or short positions in the shares of the Company or associated corporations as of December 31, 2020[120]. Compliance and Governance - The Company has complied with the principles and applicable code provisions of the Corporate Governance Code for the nine months ended December 31, 2020[129]. - The Audit Committee has reviewed the Group's unaudited condensed consolidated financial results for the nine months ended December 31, 2020[136]. - The Company has confirmed that all directors fully complied with the trading code of conduct during the nine months ended December 31, 2020[126]. - No competing interests were reported by directors or controlling shareholders during the nine months ended December 31, 2020[121].

(Incorporated in the Cayman Islands with limited liability) Stock Code （於開曼群島註冊成立的有限公司） 股份代號 ：8023 INTERIM REPORT 2020/21中期報告 INTERIM REPORT 2020/21中期報告 中期報告 2020/21 鄺文記集團有限公司 CHARACTERISTICS OF GEM OF THE STOCK EXCHANGE OF HONG KONG LIMITED (THE "STOCK EXCHANGE") GEM has been positioned as a market designed to accommodate small and mid-sized companies to which a higher investment risk may be attached than other companies listed on the Stock Exchange. Prospective investors should be aware of the potential r ...