截至月份: 2026年2月28日 狀態: 新提交 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 致：香港交易及結算所有限公司 公司名稱: 生活概念控股有限公司 呈交日期: 2026年3月3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 ...

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: 2026年1月31日 狀態: 新提交 致：香港交易及結算所有限公司 公司名稱: 生活概念控股有限公司 呈交日期: 2026年2月3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 ...

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 ...

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[9]. - The total comprehensive loss attributable to the company's owners for the six months ended September 30, 2025, was approximately HKD 4.4 million, representing an increase of about 70.8% compared to HKD 2.59 million for the same period in 2024[9]. - The basic and diluted loss per share for the six months ended September 30, 2025, was HKD (0.002), compared to HKD (0.001) for the same period in 2024[10]. - 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[14]. - The group reported a loss before tax of HKD 5,004,000 for the six months ended September 30, 2025, compared to a loss of HKD 2,453,000 for the same period in 2024[26][27]. - The company reported a loss attributable to owners of the company of (HKD 4,844,000) for the six months ended September 30, 2025, compared to (HKD 2,588,000) in 2024, resulting in a basic loss per share of (HKD 0.002) for 2025[40]. Revenue Breakdown - The company’s financial services segment generated revenue of HKD 829,000 for the six months ended September 30, 2025, down from HKD 1,291,000 in the previous year[20]. - The company’s restaurant supply business reported revenue of HKD 5,801,000, an increase from HKD 5,254,000 in the same period last year[20]. - Revenue from the food supply service segment was HKD 5,801,000, while the financial institution cooperation service segment generated HKD 829,000[26]. - Revenue from financial institution collaboration services was approximately HKD 0.8 million, a decrease from approximately HKD 1.3 million in the previous year, primarily due to adverse macroeconomic conditions in China[60]. - Total revenue for the six months ending September 30, 2025, was HKD 6.63 million, compared to HKD 6.55 million for the same period in 2024[59]. Assets and Liabilities - Non-current assets as of September 30, 2025, totaled HKD 87.93 million, slightly up from HKD 87.54 million as of March 31, 2025[11]. - Current assets as of September 30, 2025, amounted to HKD 40.23 million, compared to HKD 40.48 million as of March 31, 2025[11]. - Total assets as of September 30, 2025, were HKD 128.16 million, a marginal increase from HKD 128.02 million as of March 31, 2025[12]. - Total liabilities as of September 30, 2025, were HKD 195.13 million, up from HKD 190.72 million as of March 31, 2025[12]. - The company's equity attributable to owners as of September 30, 2025, was HKD (71.95) million, compared to HKD (67.53) million as of March 31, 2025[12]. - The company's total liabilities related to guarantees increased slightly from HKD 31,040,000 to HKD 31,071,000[54]. Cash Flow and Financing - For the six months ended September 30, 2025, the company reported a net cash inflow from operating activities of HKD 1,621,000, a significant decrease from HKD 64,599,000 in the same period of 2024[14]. - The company’s net cash used in financing activities was HKD (394,000) for the six months ended September 30, 2025, compared to HKD (65,785,000) in the previous year[14]. - The group reported a net financing cost of HKD (4.53) million for the six months ended September 30, 2025, compared to a net income of HKD 0.38 million for the same period in 2024[10]. - Financing costs for the six months ended September 30, 2025, amounted to (HKD 4,629,000), compared to (HKD 109,000) for the same period in 2024, resulting in a net financing cost of (HKD 4,527,000) for 2025[34]. Dividends and Shareholder Information - No dividends were declared for the six months ended September 30, 2025, consistent with the same period in 2024[9]. - The group did not declare any interim dividends for the six months ended September 30, 2025, consistent with the previous year[75]. Employee and Operational Information - Employee benefit expenses increased to approximately HKD 1.8 million from approximately HKD 1.6 million, primarily due to rising employee costs[63]. - Total employee costs for the six months ended September 30, 2025, were approximately HKD 1,777,000, compared to HKD 1,588,000 for the same period in 2024[76]. - The company opened a new Chinese restaurant in February 2025, which contributed to the revenue growth in the food supply services segment[58]. Governance and Compliance - The board believes that the current structure of having the same individual as both chairman and CEO provides strong and consistent leadership[91]. - 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[93]. - The board of directors includes executive directors and independent non-executive directors, ensuring a diverse governance structure[94].

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]