股份發行人及根據《上市規則》第十九B章上市的香港預託證券發行人的證券變動月報表 截至月份: 2025年12月31日 狀態: 新提交 公司名稱: 生活概念控股有限公司 呈交日期: 2026年1月5日 I. 法定/註冊股本變動 | 1. 股份分類 | 普通股 | 股份類別 | 不適用 | | | 於香港聯交所上市 (註1) | | 是 | | | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | | 證券代號 (如上市) | 08056 | 說明 | 普通股 | | | | | | | | | | 法定/註冊股份數目 | | | 面值 | | | 法定/註冊股本 | | | 上月底結存 | | | 5,000,000,000 | USD | | 0.02 | USD | | 100,000,000 | | 增加 / 減少 (-) | | | | | | | USD | | | | 本月底結存 | | | 5,000,000,000 | USD | | 0.02 | USD | | 100,000,000 | 本月底法定/註冊股本總額： USD ...

中期報告 2025/26 香港聯合交易所有限公司（「聯交所」）GEM 的特色 GEM 乃為較於聯交所上市的其他公司帶有更高投資風險的中小型公司提供上市的市場。有意投資 者應瞭解投資該等公司的潛在風險，並應經過審慎周詳考慮後方作出投資決定。 鑑於在GEM 上市的公司一般為中小型公司，在GEM 買賣的證券可能會較在主板買賣的證券承受較 大市場波動風險，同時無法保證在GEM 買賣的證券會有高流通量的市場。 香港交易及結算所有限公司及聯交所對本報告之內容概不負責，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因本報告之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。 本報告的資料乃遵照聯交所 GEM 證券上市規則（「GEM 上市規則」）而刊載，旨在提供有關生活概 念控股有限公司（「本公司」，連同其附屬公司統稱「本集團」）及本集團的資料，本公司各董事（「董 事」）願就本報告的資料共同及個別地承擔全部責任，並在作出一切合理查詢後，確認就其所知及所 信，本報告所載資料在各重要方面均屬準確完備，沒有誤導或欺詐成分，且並無遺漏任何其他事項， 足以致令本報告或其所載任何陳述產生誤導。 1 生活概 ...

股份發行人及根據《上市規則》第十九B章上市的香港預託證券發行人的證券變動月報表 截至月份: 2025年11月30日 狀態: 新提交 公司名稱: 生活概念控股有限公司 呈交日期: 2025年12月2日 I. 法定/註冊股本變動 | 1. 股份分類 | 普通股 | 股份類別 | 不適用 | | | 於香港聯交所上市 (註1) | | 是 | | | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | | 證券代號 (如上市) | 08056 | 說明 | 普通股 | | | | | | | | | | 法定/註冊股份數目 | | | 面值 | | | 法定/註冊股本 | | | 上月底結存 | | | 5,000,000,000 | USD | | 0.02 | USD | | 100,000,000 | | 增加 / 減少 (-) | | | | | | | USD | | | | 本月底結存 | | | 5,000,000,000 | USD | | 0.02 | USD | | 100,000,000 | 本月底法定/註冊股本總額： USD ...

Core Viewpoint - The company reported a revenue of HKD 6.63 million for the six months ending September 30, 2025, representing a year-on-year increase of 1.3%. However, the loss attributable to the owners of the company increased to HKD 4.844 million, a significant rise of 87.17% compared to the previous year, resulting in a loss per share of HKD 0.002 [1] Financial Performance - Revenue for the period was HKD 6.63 million, up 1.3% year-on-year [1] - Loss attributable to owners increased to HKD 4.844 million, up 87.17% year-on-year [1] - Loss per share reported at HKD 0.002 [1] Cost Factors - The increase in loss was primarily due to an increase in financing costs related to accrued interest on loans to directors and former directors, amounting to approximately HKD 4.9 million [1] - This was partially offset by a decrease in the cost of sold and consumed inventory, which reduced by approximately HKD 2.7 million [1]

Group 1 - The company reported a revenue of 6.63 million HKD for the six months ending September 30, 2025, representing a year-on-year increase of 1.3% [1] - The loss attributable to the company's owners increased to 4.844 million HKD, a year-on-year increase of 87.17%, with a loss per share of 0.002 HKD [1] - The increase in loss was primarily due to an increase in financing costs of approximately 4.9 million HKD related to interest on loans to directors and former directors, partially offset by a decrease of about 2.7 million HKD in the cost of sold and consumed inventory [1]

Financial Performance - The group's revenue for the six months ended September 30, 2025, was approximately HKD 6.63 million, an increase of about 1.3% compared to HKD 6.55 million for the same period in 2024[10]. - The total comprehensive loss attributable to owners of the company for the six months ended September 30, 2025, was approximately HKD 5.0 million, representing an increase of about 104.0% compared to HKD 2.45 million for the same period in 2024[10]. - The company reported a net loss attributable to shareholders of 4,844,000 HKD for the six months ended September 30, 2025, compared to a net loss of 2,588,000 HKD in the same period of 2024, indicating a deterioration in performance[41]. - The company incurred a net loss of HKD 5,004,000 for the six months ended September 30, 2025, compared to a loss of HKD 2,588,000 in the previous period[18]. - The basic and diluted loss per share attributable to owners of the company was HKD 0.002, compared to HKD 0.001 in the previous year[11]. Revenue Breakdown - Revenue from the food supply business was HKD 5,801,000, up 10.4% from HKD 5,254,000 year-over-year[21]. - Revenue from financial institution cooperation services decreased to HKD 829,000, down 35.8% from HKD 1,291,000 in the previous year[21]. - The company's restaurant supply service revenue accounted for 87.5% of total revenue for the six months ended September 30, 2025[60]. - For the six months ended September 30, 2025, the company's revenue from the restaurant supply service was approximately HKD 5.8 million, representing an increase of about 10.4% from approximately HKD 5.3 million in the previous year[60]. Expenses and Costs - The cost of sales and consumed inventory for the six months ended September 30, 2025, was HKD 2.24 million, a decrease from HKD 4.97 million in the previous year[11]. - Employee benefit expenses for the same period were HKD 1.78 million, compared to HKD 1.59 million in 2024[11]. - The company reported a significant increase in depreciation and amortization expenses, with property, plant, and equipment depreciation at 330,000 HKD for the six months ended September 30, 2025, compared to 11,000 HKD in the same period of 2024[38]. - Other expenses decreased to approximately HKD 1.8 million from HKD 2.4 million, representing about 27.8% and 36.8% of total revenue for the respective periods[66]. Assets and Liabilities - Total assets as of September 30, 2025, amounted to HKD 128,157,000, slightly up from HKD 128,022,000 as of March 31, 2025[12]. - Non-current liabilities increased to HKD 130,573,000 from HKD 126,741,000, primarily due to an increase in amounts payable to former directors[13]. - The total liabilities as of September 30, 2025, were HKD 195,127,000, an increase from HKD 190,718,000 as of March 31, 2025[13]. - The total equity attributable to owners of the company decreased to HKD (71,951,000) as of September 30, 2025, from HKD (67,531,000) as of March 31, 2025[14]. Cash Flow - The company reported a net cash inflow from operating activities of HKD 1,621,000 for the six months ended September 30, 2025, a significant decrease from HKD 64,599,000 in the same period last year[15]. - Cash and cash equivalents at the end of the period were HKD 1,976,000, up from HKD 171,000 at the beginning of the period[15]. - Restricted cash deposits were HKD 69,020,000, up from HKD 67,567,000, earning interest rates between 1.8% and 4.1%[48]. Corporate Governance and Compliance - The audit committee has reviewed the unaudited consolidated results for the six months ended September 30, 2025, and confirmed compliance with applicable accounting standards and GEM listing rules[94]. - The company has established an audit committee to oversee financial reporting and internal control procedures, consisting of independent non-executive directors[94]. - The company has complied with the corporate governance code, except for the combined role of the chairman and CEO, which is under review[92]. - The company did not declare any dividends for the six months ended September 30, 2025, consistent with the previous year[39]. Business Development and Strategy - The company actively seeks other business development directions, including entering the food ingredient sales business[59]. - The company believes that the recovery of inbound tourism and government support measures will benefit its restaurant business development[57]. - The company opened a new Chinese restaurant in February 2025, which contributed to the revenue during the reporting period[57]. - The company has not reported any new product developments or market expansion strategies in the current announcement[10].

Core Viewpoint - The company expects a net loss of approximately HKD 5 million for the six months ending September 30, 2025, compared to a net loss of about HKD 2.5 million in the same period last year, indicating an increase in losses due to implicit interest from interest-free loans provided by former directors and related parties [1] Financial Summary - Expected net loss for the upcoming period: HKD 5 million [1] - Previous year's net loss for the same period: HKD 2.5 million [1] - Increase in losses attributed to implicit interest from loans [1]

Group 1 - The company expects a net loss of approximately 5 million HKD for the six months ending September 30, 2025, compared to a net loss of about 2.5 million HKD for the same period last year [1] - The board attributes the increase in losses primarily to the implied interest from interest-free loans provided by a former director, a current director, and related parties [1] - The implied interest does not have a cash impact on the company [1]

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。 1 股東及潛在投資者於買賣本公司證券時務請審慎行事。 承董事會命 生活概念控股有限公司 LIFE CONCEPTS Life Concepts Holdings Limited 生 活 概 念 控 股 有 限 公 司 （ 於 開 曼 群 島 註 冊 成 立 並 於 百 慕 達 存 續 的 有 限 公 司 ） （股份代號：8056） 盈利警告 本公告由生活概念控股有限公司（「本公司」，連同其附屬公司統稱「本集團」）根 據香港聯合交易所有限公司GEM證券上市規則（「GEM上市規則」）第17.10條及香 港法例第571章證券及期貨條例第XIVA 部項下的內幕消息條文（定義見GEM 上市 規則）作出。 本公司董事（「董事」）會（「董事會」）謹此告知本公司股東及潛在投資者，基於對 本集團截至二零二五年九月三十日止六個月之未經審核綜合管理賬目之初步審閱， 本集團預期截至二零二五年九月三十日止六個月之淨虧損將約為5.0 ...

香港交易及結算所有限公司及香港聯合交易所有限公司（「聯交所」）對本公告的 內容概不負責，對其準確性或完整性亦不發表任何聲明，並明確表示概不就因本 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。 LIFE CONCEPTS Life Concepts Holdings Limited 主席、執行董事及行政總裁 徐強 香港，二零二五年十一月十七日 於本公告日期，董事會包括執行董事徐強先生（主席兼行政總裁）、吳麗玉女士、 陳大寧先生及何國偉先生；及獨立非執行董事許鴻群先生、邊洪江先生及陳文銳 先生。 本公告的資料乃遵照聯交所GEM證券上市規則而刊載，旨在提供有關本公司之資 料；董事願共同及個別對本公告承擔全部責任。董事在作出一切合理查詢後，確認 就彼等所深知及確信，本公告所載資料在各重大方面均屬真確及完整，沒有誤導 或欺騙成份，且並無遺漏任何其他事項，致使本公告所載任何陳述或本公告產生 誤導。 生 活 概 念 控 股 有 限 公 司 （ 於 開 曼 群 島 註 冊 成 立 並 於 百 慕 達 存 續 的 有 限 公 司 ） （股份代號：8056） 董事會會議日期 生活概念控股有限公司（「 ...