Financial Performance - Total revenue for the year ended December 31, 2023, was SGD 14,008,147, a decrease of 54.9% compared to SGD 30,379,066 in 2022[5] - Gross profit increased to SGD 5,211,622, up 55.0% from SGD 3,361,595 in the previous year[5] - The net loss for the year was SGD 2,280,454, compared to a net loss of SGD 1,621,897 in 2022, representing a 40.5% increase in losses[5] - The company reported a pre-tax loss of SGD 1,960,364 for the year, compared to a profit in the previous year[25] - The company reported a net loss attributable to owners of SGD (2,280,454) for the year ended December 31, 2023, compared to SGD (1,621,897) in 2022[33] - For the year ended December 31, 2023, the group recorded revenue of approximately SGD 14,008,000, a decrease of about 53.9% or SGD 16,371,000 compared to SGD 30,379,000 in 2022[43] - The gross profit for the year ended December 31, 2023, was approximately SGD 5,212,000, with a gross margin of about 37.2%, compared to 11.1% in 2022[43] Assets and Liabilities - Total assets as of December 31, 2023, were SGD 18,434,829, a slight decrease from SGD 18,570,113 in 2022[7] - Current liabilities increased significantly to SGD 6,745,354, up from SGD 2,722,498 in 2022, indicating a 147.5% rise[7] - Total assets as of December 31, 2023, amounted to SGD 18,434,829, with total liabilities of SGD 7,514,679[25] - The total equity as of December 31, 2023, was SGD 10,920,150, down from SGD 13,075,571 in 2022, indicating a decrease of 16.5%[8] - As of December 31, 2023, total interest-bearing borrowings amounted to approximately SGD 2,804,000, down from SGD 3,210,000 in 2022[46] - The group’s asset-to-liability ratio was approximately 17.8% as of December 31, 2023, compared to 17.3% in 2022[46] Cash Flow and Expenditures - Cash and bank balances improved to SGD 4,292,329, compared to SGD 2,516,009 in the previous year, reflecting a 70.7% increase[7] - Cash and cash equivalents increased by approximately SGD 1,776,000, primarily due to net cash generated from operating activities of about SGD 2,536,000[45] - Capital expenditures for the year were SGD 125,558, primarily for the acquisition of property, plant, and equipment[25] - Capital expenditures for the year amounted to SGD 975,189, reflecting investments in property, plant, and equipment[27] Revenue Breakdown - Revenue from the signage business was SGD 11,639,398, while revenue from renovation services was SGD 2,368,749[25] - Revenue from Singapore was SGD 11,639,398, while revenue from China was SGD 2,368,749, indicating a significant drop in the Chinese market from SGD 22,839,701 in 2022[24] - Revenue from the sale of signage and advertising in the public and private sectors in Singapore increased to approximately SGD 11,639,000 in 2023 from SGD 7,539,000 in 2022[47] Credit Loss and Expenses - The company recognized an expected credit loss provision of SGD 3,317,458, significantly higher than SGD 1,007,581 in 2022, marking a 229.5% increase[5] - Trade receivables increased to SGD 9,028,795 in 2023 from SGD 7,112,746 in 2022, with an expected credit loss provision of SGD (4,785,552)[35] - The company incurred depreciation and amortization expenses of SGD 465,942 and financing costs of SGD 130,003 during the year[25] - The company’s depreciation and amortization expenses for the year were SGD 465,942, up from SGD 443,923 in the previous year[33] - Financing costs increased significantly to SGD 130,003 in 2023 from SGD 54,323 in 2022, driven by higher interest expenses on bank loans and lease liabilities[29] Corporate Governance and Compliance - The board believes that good corporate governance is a key element in managing the group's business and affairs, and it has complied with the corporate governance code during the year[66] - The audit committee has reviewed the audited annual results for the year ended December 31, 2023[72] - The company has adopted a code of conduct regarding securities transactions by directors, and all directors confirmed compliance during the year[68] - The audit committee consists of three independent non-executive directors, with Lu Qiaoyan serving as the chairman[71] Future Outlook - The group anticipates a slow recovery in construction activity demand in Singapore, with the renovation and refurbishment services expected to remain stable in 2024[55] Shareholder Information - As of December 31, 2023, the total shares held by executive director Chen Tianji is 39,337,600, representing 16.61% of the company's issued share capital[58] - The company has no knowledge of any other individuals holding 5% or more of the issued share capital aside from those disclosed[62] - The company did not purchase, sell, or redeem any of its listed securities during the year ended December 31, 2023[65] Events and Updates - There were no significant events after the reporting period up to the date of this announcement[69] - The financial figures in the announcement are consistent with the group's audited financial statements[67]

Financial Performance - For the three months ended September 30, 2023, the company's revenue was SGD 3,095,727, a decrease of 78.3% compared to SGD 14,258,060 in the same period of 2022[4] - The gross profit for the three months ended September 30, 2023, was SGD 1,246,745, down 39.0% from SGD 2,043,223 in the same period of 2022[4] - The net profit for the three months ended September 30, 2023, was SGD 527,913, a decline of 71.8% compared to SGD 1,871,145 in the same period of 2022[4] - For the nine months ended September 30, 2023, total revenue was SGD 10,864,603, down 58.4% from SGD 26,111,676 in the same period of 2022[4] - The profit for the nine months ended September 30, 2023, was approximately SGD 1.295 million, down from SGD 2.380 million in 2022[31] - Gross profit for the nine months ended September 30, 2023, was approximately SGD 3.466 million, with a gross margin of about 31.9%, compared to SGD 3.990 million and 15.3% in 2022[31] - The company reported a basic and diluted earnings per share of SGD 0.223 for the three months ended September 30, 2023, compared to SGD 0.790 in the same period of 2022[4] - Selling and administrative expenses for the nine months were approximately SGD 1.891 million, a decrease of 22.8% from SGD 2.450 million in 2022[33] - The company recorded a profit before tax of approximately SGD 1.588 million for the nine months, compared to SGD 2.360 million in 2022[33] - The effective tax expense for the nine months was SGD 292.900 million, compared to a tax credit of SGD 20.300 million in 2022[20] Revenue Breakdown - Revenue from the signage business for the three months ended September 30, 2023, was SGD 2,994,971, an increase of 42.4% from SGD 2,104,063 in the same period of 2022[11] - Revenue from renovation and refurbishment services for the three months ended September 30, 2023, was SGD 100,756, a significant decrease from SGD 12,153,997 in the same period of 2022[11] - Revenue from sales of signage, billboards, variable message signs, bus stops, and aluminum fences in the public and private sectors of Singapore for the nine months ended September 30, 2023, was approximately SGD 8,838,000, an increase of about SGD 3,510,000 compared to SGD 5,328,000 in the same period of 2022[34] - Revenue from renovation and refurbishment services for commercial properties and residential development projects for the nine months ended September 30, 2023, was approximately SGD 2,027,000, a decrease of about SGD 18,756,000 compared to SGD 20,783,000 in the same period of 2022[34] Operational Insights - The company has indicated a focus on improving operational efficiency and exploring new market opportunities in the upcoming quarters[4] - The construction sector in Singapore is expected to slowly recover, but will face challenges due to intense bidding competition and rising material costs[35] - The company has no significant investments or acquisitions during the review period and has no specific future plans for significant investments or capital assets as of September 30, 2023[36] Employee and Cost Management - The total employee cost for the nine months ended September 30, 2023, was approximately SGD 2,489,000, compared to SGD 2,912,000 in the same period of 2022[37] - The company employed a total of 82 employees as of September 30, 2023, compared to 81 employees in 2022[37] Governance and Compliance - The board approved the unaudited financial results on November 14, 2023, indicating a commitment to transparency and timely reporting[7] - The board of directors confirmed compliance with the corporate governance code during the nine months ended September 30, 2023[47] - The audit committee reviewed the unaudited consolidated results for the nine months ended September 30, 2023, and found them to be prepared in accordance with applicable accounting standards and regulations[49] - The board of directors includes two executive directors and three independent non-executive directors[50] - The chairman of the board is Mr. Chen Tianji[50] Miscellaneous - The company operates primarily in Singapore and Hong Kong, with revenue from Singapore at SGD 2,994,971 and from Hong Kong at SGD 100,756 for the three months ended September 30, 2023[15] - The company did not recommend an interim dividend for the nine months ended September 30, 2023[25] - There were no significant events occurring after September 30, 2023[38] - The report is dated November 14, 2023[50] - There are no specific financial performance metrics or user data provided in the document[50] - Future outlook and performance guidance are not mentioned in the document[50] - New product and technology development details are absent from the document[50] - Market expansion and acquisition strategies are not discussed in the document[50] - Other new strategies are not outlined in the document[50] - The document primarily focuses on the composition of the board rather than financial data[50]

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佈全部或任何 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。 KPM HOLDING LIMITED 吉 輝 控 股 有 限 公司 * （於開曼群島註冊成立的有限公司） （股份代號：8027） 截至2023年9月30日止九個月的第三季度業績公佈 吉輝控股有限公司（「本公司」）董事（「董事」）會（「董事會」）欣然宣佈本公司及其 附屬公司截至2023年9月30日止九個月的未經審核業績。本公佈載有本公司2023年 第三季度報告全文，乃符合香港聯合交易所有限公司GEM證券上市規則有關季度 業績初步公佈附載資料的相關規定。 承董事會命 吉輝控股有限公司 主席 陳添吉 香港，2023年11月14日 於本公佈日期，執行董事為陳添吉先生及林欣慧女士，而獨立非執行董事為劉木 根先生、肖來文先生及陸翹彥先生。 本公告的資料乃遵照《香港聯合交易所有限公司的GEM證券上市規則》而刊載， ...

Financial Performance - Revenue for the six months ended June 30, 2023, was SGD 7,768,876, a decrease of 34.5% compared to SGD 11,853,616 for the same period in 2022[4] - Gross profit for the six months ended June 30, 2023, increased to SGD 2,219,570, representing a 13.9% increase from SGD 1,946,378 in the previous year[4] - The net profit for the six months ended June 30, 2023, was SGD 767,579, compared to a profit of SGD 508,927 for the same period in 2022, marking a 50.9% increase[4] - Basic and diluted earnings per share for the six months ended June 30, 2023, were SGD 0.324, up from SGD 0.222 in the same period last year, reflecting a 46% increase[4] - The company reported revenue of approximately SGD 7,769,000 for the six months ended June 30, 2023, a decrease of about 34.5% or SGD 4,085,000 compared to SGD 11,854,000 in 2022[53] - Profit for the six months ended June 30, 2023, was approximately SGD 768,000, compared to SGD 509,000 in the same period of 2022[53] - Gross profit for the six months ended June 30, 2023, was approximately SGD 2,220,000, with a gross margin of about 28.6%, up from 16.4% in 2022[53] Revenue Breakdown - Revenue from the signage business for the six months ended June 30, 2023, was SGD 5,843,009, an increase of 81.5% from SGD 3,224,411 in the same period of 2022[23] - Revenue from renovation and refurbishment services for the six months ended June 30, 2023, was SGD 1,925,867, a decrease of 77.7% from SGD 8,629,205 in the same period of 2022[23] - Revenue from the sale of signage and advertising in the public and private sectors in Singapore for the six months ended June 30, 2023, was approximately SGD 5,843,000, an increase of SGD 2,619,000 from SGD 3,224,000 in the same period of 2022[61] - Revenue from renovation services for residential and development projects decreased by approximately SGD 6,703,000, totaling SGD 1,926,000 for the six months ended June 30, 2023, compared to SGD 8,629,000 in the same period of 2022[61] Assets and Liabilities - Total assets as of June 30, 2023, amounted to SGD 16,421,318, an increase from SGD 15,847,615 as of December 31, 2022[5] - Current assets increased to SGD 15,050,660 as of June 30, 2023, compared to SGD 14,018,400 at the end of 2022, indicating a growth of 7.4%[5] - The company reported a decrease in inventory to SGD 147,242 from SGD 246,469, a reduction of 40.2%[5] - Non-current liabilities decreased to SGD 2,581,281 as of June 30, 2023, down from SGD 2,772,044 at the end of 2022, a decline of 6.9%[8] - The total equity as of June 30, 2023, was SGD 13,840,037, an increase from SGD 13,075,571 at the end of 2022, reflecting a growth of 5.8%[8] - Trade receivables as of June 30, 2023, were SGD 6,910,458, down from SGD 7,112,746 as of December 31, 2022[41] - As of June 30, 2023, the total interest-bearing borrowings of the group amounted to SGD 3,014,000, a decrease from SGD 3,210,000 as of December 31, 2022[60] - The group's debt-to-asset ratio was approximately 15.6% as of June 30, 2023, down from 17.3% as of December 31, 2022[60] Cash Flow - The net cash generated from operating activities for the six months ended June 30, 2023, was SGD 833,262, compared to a net cash used of SGD (1,361,655) in the same period of 2022[13] - The net cash used in financing activities for the six months ended June 30, 2023, was SGD (268,665), compared to cash generated of SGD 811,335 in the same period of 2022[13] - The total cash and cash equivalents as of June 30, 2023, were SGD 3,083,757, a decrease from SGD 3,119,544 as of June 30, 2022[13] - The group's cash and cash equivalents increased to approximately SGD 3,084,000 as of June 30, 2023, compared to SGD 2,516,000 as of December 31, 2022[60] Expenses and Costs - Selling and administrative expenses for the six months ended June 30, 2023, were approximately SGD 1,316,000, a decrease of 30.0% from SGD 1,880,000 in 2022[57] - The total employee cost for the six months ended June 30, 2023, was approximately SGD 1,663,000, a decrease from SGD 2,228,000 in the same period of 2022[70] - The total financing costs for the six months ended June 30, 2023, were SGD 72,662, an increase from SGD 19,819 in the same period of 2022[30] - The income tax expense for the six months ended June 30, 2023, was SGD 127,100, compared to an income tax credit of SGD (217,739) in the same period of 2022[33] - The company recorded a tax expense of SGD 186,700 for the six months ended June 30, 2023, compared to a tax credit of SGD 36,700 in 2022[7] Corporate Governance - The company has complied with the corporate governance code as of June 30, 2023[85] - The board is committed to enhancing internal control systems and ensuring high standards of corporate governance[84] - The audit committee has reviewed the unaudited condensed consolidated results for the six months ended June 30, 2023, and confirmed compliance with applicable accounting standards and GEM listing rules[91] - The company has adopted a code of conduct regarding securities transactions by directors, which complies with GEM listing rules[86] - The company aims to create value for shareholders and maximize returns while adhering to local and international governance standards[84] - The board consists of two executive directors and three independent non-executive directors as of the report date[91] Market Outlook - The company experienced a decline in demand for renovation and refurbishment services, attributed to increased market competition[53] - The outlook for the construction sector in Singapore indicates a slow recovery, with ongoing challenges due to competitive bidding and rising material costs[64] Employment - The group employed a total of 81 employees as of June 30, 2023, down from 97 employees as of December 31, 2022[70] Other Information - The company did not recommend an interim dividend for the six months ended June 30, 2023, consistent with 2022[40] - The company and its subsidiaries did not purchase, sell, or redeem any listed securities during the six months ended June 30, 2023[82] - No share options were granted, exercised, lapsed, or cancelled under the share option scheme during the six months ended June 30, 2023[90] - The total number of share options available for grant under the share option scheme as of January 1, 2023, and June 30, 2023, was 23,680,000[90] - The group has no significant investments or acquisitions during the review period and has no specific future plans for significant investments or capital assets as of June 30, 2023[66]

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佈全部或任何 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。 KPM HOLDING LIMITED 吉 輝 控 股 有 限 公司 * （於開曼群島註冊成立的有限公司） （股份代號：8027） 截至2023年6月30日止六個月之中期業績公佈 吉輝控股有限公司（「本公司」）董事（「董事」）會（「董事會」）欣然宣佈本公司及其 附屬公司截至2023年6月30日止六個月的未經審核業績。本公佈載有本公司2023年 中期報告全文，乃符合香港聯合交易所有限公司GEM證券上市規則有關中期業績 初步公佈附載資料的相關規定。 承董事會命 吉輝控股有限公司 主席 陳添吉 香港，2023年8月7日 於本公佈日期，執行董事為陳添吉先生及孔維姍女士，而獨立非執行董事為劉木 根先生、肖來文先生及陸翹彥先生。 本公佈的資料乃遵照《香港聯合交易所有限公司的GEM證券上市規則》而刊載， ...

Financial Performance - The company's revenue for the three months ended March 31, 2023, was SGD 4,143,007, a decrease of 30.8% compared to SGD 5,990,536 for the same period in 2022[4] - Gross profit for the same period was SGD 878,709, down 42.5% from SGD 1,525,621 in 2022[4] - The company reported a net profit of SGD 14,856 for Q1 2023, a significant decline of 98.2% from SGD 830,153 in Q1 2022[4] - The basic earnings per share for Q1 2023 was SGD 0.006, compared to SGD 0.371 in Q1 2022, reflecting a decrease of 98.4%[4] - The total comprehensive income attributable to owners of the company was SGD 42,201 in Q1 2023, compared to SGD 827,512 in Q1 2022, a decrease of 94.9%[4] - Profit for the period was approximately SGD 15,000, down from SGD 830,000 in the same period last year, reflecting a significant decline in profitability[31] - Gross profit for the period was approximately SGD 879,000, with a gross margin of about 21.2%, compared to a gross margin of 25.5% in 2022[31] Revenue Breakdown - Revenue from the signage business was SGD 2,746,685 in Q1 2023, compared to SGD 1,687,265 in Q1 2022, indicating a growth of 62.8%[12] - Revenue from renovation services was SGD 1,396,322 in Q1 2023, a significant increase from SGD 4,303,271 in Q1 2022, reflecting a change in reporting[15] - Revenue from signage and related products in the public and private sectors was approximately SGD 2,747,000, an increase of about SGD 1,060,000 compared to SGD 1,687,000 in 2022[33] - Revenue from renovation and refurbishment services decreased by approximately SGD 2,907,000, from SGD 4,303,000 in 2022 to SGD 1,396,000 in 2023, due to a reduction in the number of projects undertaken[33] Foreign Exchange and Financing Costs - The company experienced a foreign exchange loss of SGD 239,932 in Q1 2023, compared to a loss of SGD 18,520 in the same period last year[18] - The company experienced a foreign exchange loss of approximately SGD 240,000 due to the depreciation of the Hong Kong dollar against the Singapore dollar[32] - Financing costs increased to SGD 44,038 in Q1 2023, up from SGD 9,261 in Q1 2022, marking a rise of 376.5%[19] Employee and Costs - The company employed a total of 88 employees as of March 31, 2023, an increase from 76 employees in 2022[35] - Total employee costs, including director remuneration, were approximately SGD 735,000 for the three months ended March 31, 2023, compared to SGD 710,000 in 2022[35] Government Grants - The company received government grants totaling SGD 16,883 in Q1 2023, down from SGD 26,370 in Q1 2022[17] Corporate Governance - The audit committee, consisting of three independent non-executive directors, reviewed the unaudited consolidated results for the three months ended March 31, 2023, ensuring compliance with applicable accounting standards and GEM listing rules[46] - The company has adopted a code of conduct for securities trading by directors, confirming compliance with the regulations during the reporting period[45] - The board is committed to adhering to the corporate governance code and has implemented measures to enhance internal control systems[43] - The board believes that the company has complied with the corporate governance code as of March 31, 2023[44] Shareholding Information - As of March 31, 2023, the total shares held by executive director Chen Tianji is 39,337,600, representing approximately 16.61% of the issued share capital[36] - Absolute Truth Investments Limited, a major shareholder, holds 39,337,600 shares, equivalent to 16.61% of the issued share capital[38] - The company has no knowledge of any other individuals holding interests in the company's shares or related securities as of March 31, 2023[40] Other Information - The company did not recommend any interim dividend for the three months ended March 31, 2023, consistent with the previous year[24] - There were no significant events occurring after March 31, 2023[47] - No purchases, sales, or redemptions of the company's listed securities occurred during the three months ended March 31, 2023[42] - The company has not disclosed any interests or positions held by directors in competing businesses during the reporting period[41]

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佈全部或任何 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。 KPM HOLDING LIMITED 吉 輝 控 股 有 限 公司 * （於開曼群島註冊成立的有限公司） （股份代號：8027） 截至2023年3月31日止三個月的第一季度業績公佈 吉輝控股有限公司（「本公司」）董事（「董事」）會（「董事會」）欣然宣佈本公司及其 附屬公司截至2023年3月31日止三個月的未經審核業績。本公佈載有本公司2023年 第一季度報告全文，乃符合香港聯合交易所有限公司GEM證券上市規則有關季度 業績初步公佈附載資料的相關規定。 承董事會命 吉輝控股有限公司 主席 陳添吉 香港，2023年5月15日 於本公佈日期，執行董事為陳添吉先生及孔維姍女士，而獨立非執行董事為劉木 根先生、肖來文先生及陸翹彥先生。 本公佈的資料乃遵照《香港聯合交易所有限公司的GEM證券上市規則》而刊載， ...

Financial Performance - The company recorded revenue of approximately SGD 30,379,000 for the year ended December 31, 2022, representing a 63.8% increase from SGD 18,542,000 in 2021[11]. - The gross profit for the year was approximately SGD 3,362,000, with a gross margin of about 11.1%, down from 12.5% in 2021[15]. - The company incurred a loss of approximately SGD 1,622,000 for the year, compared to a profit of SGD 246,000 in 2021[17]. - Selling and administrative expenses increased by approximately 70.7% to SGD 4,178,000, primarily due to higher employee costs, advertising expenses, and legal and professional fees[16]. - The company reported other income of approximately SGD 118,000 related to COVID-19 subsidies and interest income of about SGD 147,000 from loans receivable[15]. - Revenue from sales of signage and advertising in Singapore for the year ended December 31, 2022, was approximately SGD 7,539,000, a decrease of about SGD 400,000 compared to SGD 7,939,000 in 2021[20]. - Revenue from renovation services in commercial and residential development for the year ended December 31, 2022, was approximately SGD 22,840,000, significantly up from SGD 10,603,000 in 2021[20]. - Total employee costs, including director remuneration, for the year ended December 31, 2022, were approximately SGD 3,834,000, an increase from SGD 2,838,000 in 2021[26]. - As of December 31, 2022, the company's distributable reserves amounted to SGD 15,488,350, an increase from SGD 14,002,553 in 2021, reflecting a growth of approximately 10.6%[103]. - The company does not recommend the payment of a final dividend for the year ended December 31, 2022[88]. Borrowings and Financial Position - As of December 31, 2022, the total interest-bearing borrowings amounted to SGD 3,210,000, up from SGD 2,659,000 in 2021[19]. - The asset-liability ratio as of December 31, 2022, was approximately 17.3%, compared to 15.5% in 2021[19]. - As of December 31, 2022, the company's borrowings included property loans of approximately SGD 2,258,000, down from SGD 2,608,000 in 2021, and lease liabilities of about SGD 952,000, up from SGD 50,000 in 2021[99]. - As of December 31, 2022, the group's borrowings were secured against the ownership of leased land, buildings, and vehicles, with a total carrying value of approximately SGD 3,415,000, down from SGD 3,733,000 in 2021[24]. Employee and Workforce - The group employed a total of 97 employees as of December 31, 2022, compared to 70 employees in 2021[26]. - The gender composition of employees, including senior management, is approximately 72% male and 28% female as of December 31, 2022[61]. - The company conducts regular performance evaluations to determine employee suitability for promotions and salary increases[170]. - A total of 32 employees received 606 hours of training during the reporting period, emphasizing the importance of employee development[183]. - The average training hours per employee slightly decreased to 6.2 hours in 2022 from 6.4 hours in 2021[198]. - Employee turnover rate improved to 12% in 2022 from 24% in 2021[197]. Governance and Compliance - The board of directors consists of five members, including two executive directors and three independent non-executive directors, ensuring a balance of oversight and management[41]. - The board held a total of 7 meetings and 1 annual general meeting during the year ending December 31, 2022, with attendance rates of 71.4% for executive directors and 100% for independent non-executive directors[43]. - The audit committee, composed of three independent non-executive directors, held 5 meetings during the year and reviewed the group's financial performance, internal controls, and risk management[52]. - The company has adopted a code of conduct for securities trading by directors, confirming compliance with the relevant trading standards for the year ended December 31, 2022[40]. - The company has received annual confirmations of independence from all independent non-executive directors, ensuring compliance with GEM listing rules[46]. - The company has established a policy to ensure at least 50% of board members hold a bachelor's degree or higher[60]. - The company has adopted a nomination policy outlining the selection criteria for appointing and reappointing directors[62]. Risk Management and Internal Controls - The group has established a risk management and internal control system that provides reasonable assurance but not absolute assurance against foreseeable adverse events[72]. - The board believes that the risk management and internal control system is sufficient and effective as of December 31, 2022[71]. - The board of directors is responsible for ensuring effective risk management practices are in place to minimize operational risks[93]. - The company has adopted risk management policies to address identified risks and uncertainties that may impact its financial condition and operations[93]. - The company has engaged independent consultants to perform internal audit functions and assess the risk management system[71]. Environmental, Social, and Governance (ESG) - The environmental, social, and governance (ESG) report covers the group's sustainable development performance, achievements, and challenges for the year ending December 31, 2022[142]. - The board is responsible for overseeing the group's ESG matters and implementing comprehensive ESG policies[146]. - Key ESG issues identified include energy consumption, employee welfare, occupational health and safety, and supply chain management[149]. - The total greenhouse gas emissions for the reporting period amounted to 214.6 tons of CO2 equivalent, with a density of 7.1 tons of CO2 equivalent per million Singapore dollars in revenue[153]. - The company aims to reduce greenhouse gas emissions by 1% by 2023 compared to 2022 levels[153]. - Total energy consumption for the reporting period was 761.6 MWh equivalent, with a density of 25.1 MWh equivalent per million Singapore dollars in revenue[158]. - The company plans to reduce energy consumption by 1% by 2023 compared to 2022 levels[158]. - Total water consumption for the reporting period was 1,760.9 cubic meters, with a density of approximately 58.0 cubic meters per million Singapore dollars in revenue[162]. - The company aims to reduce water consumption by 1% by 2023 compared to 2022 levels[162]. - The company has achieved ISO 45001:2018 certification, indicating a commitment to occupational health and safety[177]. Legal and Compliance Issues - The company had no significant contingent liabilities, legal proceedings, or potential lawsuits as of December 31, 2022, indicating a stable legal environment[92]. - The company adheres strictly to local labor laws, ensuring no child or forced labor is present in its operations[184]. - The company was fined a total of SGD 5,000 for violating Singapore's Workplace Safety and Health Act due to incidents causing employee injuries[45]. - There were no reported cases of corruption or related legal issues during the reporting period[195]. Shareholder and Stakeholder Engagement - The company has established multiple channels for communication with shareholders to enhance transparency[79]. - The group prioritizes stakeholder engagement through open and honest communication, including regular interactions with investors and shareholders[147]. - The company has a public float of at least 25% of its issued share capital as of the last practicable date before the publication of the annual report[130]. Business Operations - The main business involves investment holding and providing subcontracting services for commercial property and residential development renovation projects[86]. - The group primarily engages in the design, production, installation, and maintenance of signage and related products, as well as renovation and refurbishment services for commercial and residential properties[139]. - The corporate goal is to achieve sustainable growth in business and financial performance by expanding renovation and refurbishment services in both public and private sectors in Singapore[140].

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本公告之全部或任 何部分內容，或因倚賴本公告之該等內容而引致之任何損失承擔任何責任。 KPM HOLDING LIMITED 吉 輝 控 股 有 限 公司 * （於開曼群島註冊成立的有限公司） （股份代號：8027） 截至二零二二年十二月三十一日止年度之 全年業績公佈 吉輝控股有限公司（「本公司」，連同其附屬公司稱為「本集團」）董事（「董事」）會 （「董事會」）欣然公佈本集團截至二零二二年十二月三十一日止年度之全年業績。 本公告載有本公司二零二二年全年報告全文，乃符合香港聯合交易所有限公司 GEM證券上市規則（「GEM上市規則」）中有關全年業績初步公佈附載資料之相關 要求。 承董事會命 吉輝控股有限公司 主席 陳添吉 香港，2023年3月31日 於本公佈日期，執行董事為陳添吉先生及孔維姍女士，而獨立非執行董事為劉木 根先生、肖來文先生及陸翹彥先生。 ...

Financial Performance - For the three months ended September 30, 2022, the company reported revenue of SGD 14,258,060, a significant increase of 176% compared to SGD 5,154,573 for the same period in 2021[4] - Gross profit for the three months ended September 30, 2022, was SGD 2,043,223, representing a gross margin of approximately 14.3%, compared to SGD 358,076 in the same period of 2021[4] - The company achieved a net profit of SGD 1,871,145 for the three months ended September 30, 2022, compared to SGD 111,851 for the same period in 2021, marking a substantial increase of 1,573%[4] - Total revenue for the nine months ended September 30, 2022, reached SGD 26,111,676, a 94% increase from SGD 13,461,082 in the same period of 2021[4] - For the nine months ended September 30, 2022, the company reported revenue of approximately SGD 26,112,000, a 94% increase from SGD 13,461,000 in 2021[29] - The profit for the same period was approximately SGD 2,380,000, compared to SGD 603,000 in 2021, reflecting significant growth[29] - Gross profit for the nine months was approximately SGD 3,990,000, with a gross margin of about 15.3%, up from 14.3% in 2021[29] - The company recorded a profit before tax of approximately SGD 2,360,000 for the nine months ended September 30, 2022, compared to SGD 697,000 in the same period of 2021[30] Revenue Breakdown - Revenue from the signage business for the three months ended September 30, 2022, was SGD 2,104,063, up from SGD 1,830,022 in 2021, while renovation and refurbishment services generated SGD 12,153,997, up from SGD 3,324,551[11] - Revenue from the sale of signage and advertising in the public and private sectors was approximately SGD 5,328,000 for the nine months ended September 30, 2022, a decrease of SGD 668,000 from SGD 5,996,000 in 2021[31] - Revenue from renovation and refurbishment services for commercial and residential properties increased by approximately SGD 13,318,000, totaling SGD 20,783,000 for the nine months ended September 30, 2022, compared to SGD 7,465,000 in 2021[31] Earnings and Share Performance - The basic and diluted earnings per share for the three months ended September 30, 2022, were SGD 0.790, compared to SGD 0.050 for the same period in 2021[4] - Basic and diluted earnings per share for the nine months were SGD 1.026, up from SGD 0.345 in 2021[22] Expenses and Costs - The company reported other income of SGD 102,832 for the three months ended September 30, 2022, down from SGD 136,887 in the same period of 2021[16] - The company’s financing costs for the three months ended September 30, 2022, were SGD 13,996, compared to SGD 7,163 in the same period of 2021, indicating an increase in financing expenses[4] - Financing costs for the nine months totaled SGD 33,815, an increase from SGD 22,442 in 2021[18] - For the nine months ended September 30, 2022, the company's sales and administrative expenses were approximately SGD 2,450,000, an increase of SGD 569,000 or 30.2% compared to SGD 1,881,000 in 2021[30] - Total employee costs, including directors' remuneration, were approximately SGD 2,912,000 for the nine months ended September 30, 2022, compared to SGD 2,079,000 in 2021[33] Tax and Other Income - The company reported a tax expense of SGD 16,400 for the three months ended September 30, 2022, compared to a tax credit of SGD 15,700 in 2021[21] - Other income for the nine months included government subsidies related to COVID-19 of approximately SGD 94,000[29] - The company recorded foreign exchange gains of approximately SGD 581,000 due to the appreciation of receivables and cash denominated in HKD against SGD[29] - Interest income from receivables amounted to approximately SGD 158,000 for the nine months[29] Corporate Governance and Compliance - The board of directors has confirmed compliance with the corporate governance code throughout the nine months ending September 30, 2022[45] - The audit committee, consisting of three independent non-executive directors, has reviewed the unaudited consolidated results for the nine months ending September 30, 2022, ensuring compliance with applicable accounting standards and GEM listing rules[47] Share Options and Ownership - The company has issued a total of 12,800,000 share options under its share option plan, with an exercise price of HKD 0.45, which were fully exercised[40] - As of September 30, 2022, a total of 22,400,000 stock options remain unexercised, an increase from 12,800,000 at the beginning of the year[42] - The company’s major shareholder, Absolute Truth Investments Limited, holds approximately 16.61% of the issued share capital[38] Workforce and Strategic Focus - As of September 30, 2022, the company employed a total of 81 staff, an increase from 68 in 2021[33] - The company plans to focus more resources on renovation and refurbishment services to meet capital needs for business expansion[32] - The company will continue to manage its expenses and review business strategies to adapt to the current market environment[32] Dividends - No interim dividend was recommended for the nine months ended September 30, 2022[24]