Financial Performance - The group's revenue for the six months ended September 30, 2024, was approximately HKD 6.5 million, a decrease of about 29.7% compared to HKD 9.3 million in the same period of 2023[11]. - The total comprehensive loss attributable to the owners of the company for the six months ended September 30, 2024, was approximately HKD 2.6 million, a reduction of about 43.6% compared to HKD 4.5 million in the same period of 2023[11]. - The company reported a net financing income of HKD 377, down from HKD 1.1 million in the same period of 2023[13]. - The company’s basic and diluted loss per share for the period was HKD 0.001, compared to HKD 0.01 in the same period of 2023[13]. - The company incurred a total comprehensive loss of HKD 9,574,000 for the six months ended September 30, 2024, compared to a loss of HKD 4,551,000 in the previous period[19]. - The group reported a loss before tax of HKD 2,409 million for the six months ended September 30, 2024, compared to a loss of HKD 4,324 million in the same period of 2023[39]. - The group incurred a net loss of HKD 2,453 million for the six months ended September 30, 2024, compared to a net loss of HKD 4,423 million in the same period of 2023[39]. - The company reported a net loss attributable to owners of the company of (2,588) thousand HKD for the six months ended September 30, 2024, compared to a net loss of (4,472) thousand HKD in the same period of 2023[58]. Revenue Breakdown - Total revenue for the six months ended September 30, 2024, was HKD 6,545 million, a decrease of 29.8% from HKD 9,312 million in the same period of 2023[31]. - Revenue from the food supply business was HKD 5,254 million, down 20.9% from HKD 6,641 million year-on-year[31]. - Revenue from financial institution cooperation services was HKD 1,291 million, a decline of 51.6% compared to HKD 2,671 million in the previous year[31]. - The revenue from the food supply service was approximately HKD 5.3 million, a decrease of about 20.9% from approximately HKD 6.7 million in the previous year[84][93]. - The revenue from financial institution cooperation services was approximately HKD 1.3 million, down from HKD 2.7 million in the previous year, primarily due to adverse macroeconomic conditions in China[88][94]. Assets and Liabilities - Non-current assets as of September 30, 2024, totaled HKD 81.7 million, slightly down from HKD 82.1 million as of March 31, 2024[15]. - Current assets as of September 30, 2024, amounted to HKD 35.5 million, a decrease from HKD 40.2 million as of March 31, 2024[15]. - The total assets of the company were HKD 117.2 million as of September 30, 2024, down from HKD 122.2 million as of March 31, 2024[15]. - The equity attributable to the owners of the company was negative HKD 119.96 million as of September 30, 2024, compared to negative HKD 122.7 million as of March 31, 2024[15]. - Total liabilities decreased from HKD 239,966,000 to HKD 232,003,000, a reduction of approximately 3.9%[17]. - Current liabilities increased significantly from HKD 229,377,000 to HKD 221,522,000, primarily due to trade and other payables rising from HKD 52,817,000 to HKD 113,481,000, an increase of 114%[17]. - The total assets as of September 30, 2024, were approximately HKD 117.2 million, with cash and cash equivalents of approximately HKD 368,000[108]. Cash Flow and Financing - The company reported a net cash inflow from operating activities of HKD 64,599,000 for the six months ended September 30, 2024, compared to a cash outflow of HKD 387,000 in the same period last year[21]. - Cash and cash equivalents decreased from HKD 2,226,000 to HKD 368,000, a decline of approximately 83.5%[21]. - The company completed a placement of 370,000,000 shares at a price of HKD 0.0144 per share, raising approximately HKD 5,298,000[19]. - The net proceeds from the placement of 370 million shares at HKD 0.0144 per share amounted to approximately HKD 5.1 million, with 78.43% allocated for debt repayment[122]. - The company repaid HKD 4.0 million of its debts and utilized HKD 0.9 million for operational funding, with an expected timeline for the remaining funds to be used by December 31, 2024[124]. Operational Highlights - Employee benefit expenses decreased from approximately HKD 4.5 million to about HKD 1.6 million, mainly due to restaurant closures and organizational streamlining in China[97]. - The company plans to open a new Chinese restaurant in Hong Kong, currently under renovation, expected to commence operations in the first quarter of 2025[84]. - The company aims to invest more resources into the food supply business and actively seek long-term partnerships with more suppliers and customers[84]. - The company did not acquire or dispose of any property, plant, and equipment during the interim period[60]. - There were no new lease agreements established for restaurant operations during the interim period[61]. Compliance and Governance - The board of directors confirmed compliance with the GEM Listing Rules regarding securities trading during the six months ending September 30, 2024[135]. - The audit committee reviewed the unaudited consolidated results for the six months ending September 30, 2024, ensuring compliance with applicable accounting standards and sufficient disclosure[138]. - There were no significant events occurring after September 30, 2024, up to the report date[139].

Financial Performance - The group's revenue for the six months ended September 30, 2024, was approximately HKD 6.5 million, a decrease of about 29.7% compared to the same period in 2023[13] - Revenue for the six months ended September 30, 2024, was HKD 6,545,000, a decrease of 29.8% compared to HKD 9,312,000 for the same period in 2023[15] - Revenue from the restaurant supply business was HKD 5,254,000, down 20.9% from HKD 6,641,000 in the previous year[33] - Revenue from providing financial institution cooperation services decreased by 51.6% to HKD 1,291,000 from HKD 2,671,000 year-on-year[33] - The Group's net loss for the six months was approximately HKD 2,454,000, indicating ongoing financial challenges[28] - The company reported a total loss of HKD 2,453 million for the six months ended September 30, 2024, compared to a loss of HKD 4,423 million in the previous year[42] - For the six months ending September 30, 2024, the company reported a loss attributable to owners of the company of HKD 2,588,000, compared to a loss of HKD 4,472,000 for the same period in 2023, representing a 42% improvement in loss[60] Cash Flow and Liquidity - Operating cash flow for the six months ended September 30, 2024, was HKD 64,599,000, a significant recovery from a cash outflow of HKD 387,000 in the same period last year[23] - As of September 30, 2024, the Group's net current liabilities were approximately HKD 186,043,000, raising concerns about liquidity[28] - The current ratio was 0.19 as of September 30, 2024, down from 0.31 as of March 31, 2024, indicating a decline in liquidity[110] - Cash and cash equivalents decreased to HKD 368,000 from HKD 1,343,000 at the end of the previous reporting period[23] Assets and Liabilities - Total assets decreased to HKD 117,153,000 as of September 30, 2024, down from HKD 122,241,000 as of March 31, 2024[17] - Total liabilities as of September 30, 2024, were HKD 1,072,957 million, compared to HKD 141,668 million as of March 31, 2024[44] - The company's equity attributable to owners was HKD (119,962,000) as of September 30, 2024, compared to HKD (122,702,000) as of March 31, 2024[17] Employee and Operational Changes - The company reported a significant reduction in employee benefits expenses to HKD 1,588,000 from HKD 4,460,000 year-over-year[15] - As of September 30, 2024, the total number of employees in the group was 17, down from 28 on March 31, 2024, with total employee costs amounting to approximately HKD 1,588,000 compared to HKD 4,460,000 in 2023[120] Share and Capital Management - The company issued 370,000,000 shares at a price of HKD 0.0144 per share, raising HKD 2,883,000 during the period[21] - The company completed a share placement on August 2, 2024, raising a net amount of approximately HKD 5.1 million, with 78.43% allocated for debt repayment and 21.57% for working capital[124] - A share consolidation was approved on August 30, 2024, resulting in 94,914,545 consolidated shares effective September 3, 2024[127] - The company has a total of 100 billion shares authorized with a par value of USD 0.001, and 1.9 billion shares issued and fully paid as of September 30, 2024[78] Dividends and Financial Policies - The board did not declare any dividends for the six months ended September 30, 2024, consistent with the previous year[13] - The board of directors resolved not to declare any interim dividend for the six months ended September 30, 2024[116] Compliance and Governance - The Audit Committee, consisting of independent non-executive directors, has reviewed the unaudited consolidated results for the six months ended September 30, 2024, ensuring compliance with applicable accounting standards and GEM listing rules[140] - The board confirmed compliance with the GEM Listing Rules regarding securities trading during the six months ending September 30, 2024[137] - The company has not separated the roles of Chairman and CEO, with Mr. Xu Qiang serving in both capacities, providing strong and consistent leadership[139] Future Outlook and Plans - The company plans to open a new Chinese restaurant in Hong Kong, currently under renovation, expected to commence operations in Q1 2025[86] - The company aims to invest more resources into food ingredient sales and actively seek long-term partnerships with suppliers and customers[86]

Financial Performance - The total revenue for the fiscal year ending March 31, 2024, was approximately HKD 16.1 million, a decrease from HKD 61.4 million in the previous year[9]. - The loss before tax was approximately HKD 19.3 million, down from HKD 34.5 million in the previous year[9]. - The loss attributable to the owners of the company for the year was approximately HKD 19.6 million, compared to HKD 28.9 million in the previous year[9]. - The reduction in losses was primarily due to the closure of several loss-making restaurants, leading to a decrease in operating costs, including inventory costs, employee benefits, rent, and other operating expenses[9]. - The net impairment loss on financial instruments and contract assets decreased by approximately HKD 2.6 million compared to the previous year, attributed to a reduction in significant loss provisions from early repayment of contract assets[9]. - The group's revenue for the year ended March 31, 2024, was approximately HKD 16.1 million, a decrease of about 73.8% from HKD 61.4 million in the previous year[21]. - Revenue from the food supply service was approximately HKD 12.0 million, down 77.7% from approximately HKD 53.8 million in the previous year[22]. - The financial institution cooperation service generated revenue of approximately HKD 4.1 million, a decline from HKD 7.6 million in the previous year[24]. Operational Changes - The group has actively expanded its food sales business, generating approximately HKD 11.99 million in revenue from frozen meat sales since its launch in November 2022[16]. - The organic vegetable consulting service has not generated any revenue due to its small scale and limited customer base[17]. - The group plans to focus on developing a zero-fertilizer, zero-chemical pesticide, and zero-chemical hormone supply chain for organic vegetables in the upcoming year[17]. - The group will continue to seek long-term partnerships with food suppliers and customers to mitigate the negative impact of the restaurant business[16]. - The financial services platform's revenue was significantly affected by the macroeconomic environment, leading to no new loans being facilitated during the year[19]. - The group is exploring whether to continue its restaurant operations due to ongoing operational challenges[15]. Cost Management - Sales and cost of goods sold for the year amounted to approximately HKD 12.0 million and HKD 20.5 million, representing 74.3% and 33.5% of total revenue for the respective periods[25]. - Employee benefits expenses decreased from approximately HKD 30.0 million to about HKD 3.7 million, a reduction of approximately 87.7% due to restaurant closures and organizational streamlining in China[27]. - Other expenses decreased from approximately HKD 15.9 million to HKD 4.5 million, accounting for 28.0% and 25.9% of total revenue for the respective periods, primarily due to restaurant closures and cost control measures[30]. Assets and Liabilities - Total assets as of March 31, 2024, were approximately HKD 122.2 million, down from HKD 139.3 million in the previous year, with cash and cash equivalents at HKD 1.3 million[36]. - The company's current liabilities totaled approximately HKD 131.08 million, resulting in a current ratio of 0.31, unchanged from the previous year[36]. - The debt ratio increased to approximately 792.5% from 244.4% in the previous year, with net debt at HKD 134.7 million[36]. - The company raised approximately HKD 43.5 million from a rights issue, with a net amount of about HKD 41.5 million after expenses, allocated for general corporate and operational funding[38]. Corporate Governance - The company has adopted a new memorandum and articles of association following its re-registration in Bermuda, effective September 6, 2022[40]. - The company announced a capital restructuring effective September 27, 2022, which included a reduction of the par value of shares from $0.01 to $0.001 and a subsequent share split[41]. - The board emphasizes high standards of corporate governance, focusing on transparency, independence, accountability, and fairness[65]. - The board consists of seven directors, including newly appointed independent directors, enhancing governance and oversight capabilities[72]. - The board held 4 regular meetings during the year ending March 31, 2024, with attendance rates for executive directors ranging from 100% to 29%[73]. - The company has three independent non-executive directors, all of whom have confirmed their independence according to GEM listing rules[75]. - The roles of the chairman and CEO were not separated during the year, with Xu Qiang serving as both, which the board believes provides strong and consistent leadership[77]. Risk Management - The company faces various risks, including market, credit, liquidity, and compliance risks, which may impact its financial condition and performance[45]. - The company has adopted a three-tier risk management approach to identify, assess, and manage various risks[91]. - The board confirmed the effectiveness and adequacy of the risk management and internal control systems[92]. - The company has established a risk management policy to identify and mitigate climate-related risks that could affect its operations[190]. Environmental and Social Responsibility - The company is committed to sustainable development and has established a governance framework to monitor environmental, social, and governance (ESG) performance[179]. - The company reported a total greenhouse gas emissions of 324.80 tons of CO2 equivalent for the fiscal year ending March 31, 2024, down from 472.90 tons in the previous year, representing a reduction of approximately 31.3%[184]. - Energy consumption decreased significantly to 237,420 kWh in the fiscal year 2023/24 from 599,205 kWh in 2022/23, marking a reduction of about 60.4%[183]. - The company aims to reduce greenhouse gas emissions by 3% and electricity consumption by 3% by the fiscal year 2025/26, using the fiscal year 2023/24 as a baseline[183]. - The company is transitioning to eco-friendly packaging, gradually replacing plastic with paper materials for takeout[196]. - The company has implemented a strict supplier selection mechanism to ensure food safety and compliance with sustainability standards[196]. Employee Relations - The group employed a total of 28 employees as of March 31, 2024, with 20 males and 8 females[192]. - The employee distribution by age includes 8 under 30 years, 12 between 30 and 50 years, and 10 over 50 years[192]. - The company has a total of 15 full-time employees and 13 part-time employees[192]. - There were zero workdays lost due to occupational injuries or diseases during the reporting year, with no reported work-related fatalities in the past three years[193]. - The company encourages employees to report any discriminatory practices and has a zero-tolerance policy for child labor and forced labor[191]. Customer Satisfaction - No service complaints were received for the year ending March 31, 2024, indicating strong customer satisfaction[197]. - The group has established multiple feedback channels, including a customer service hotline and social media, to enhance communication with customers[197].

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 CONCEPT S 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） 截 至 2024 年 3月 31 日止年度之 經審核年度業績公告 生活概念控股有限公司董事會（分別為「本公司」及「董事會」）謹此公佈本公司及其附 屬公司截至2024年3月31日止年度之經審核綜合業績。本公告載列本公司2023/24 年年報（「年報」）全文，並符合聯交所GEM證券上市規則（「GEM上市規則」）內有關 年度業績初步公告附載資料的相關規定。 承董事會命 生活概念控股有限公司 主席、執行董事及行政總裁 徐強 香港，2024年6月28日 – 1 – 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）、劉國偉先生、余權勝先生及吳麗 玉女士；以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 ...

Financial Performance - The group's revenue for the six months ended September 30, 2023, was approximately HKD 9.3 million, a decrease of about 67.9% compared to the same period in 2022[10]. - The loss attributable to owners of the company for the six months ended September 30, 2023, was approximately HKD 4.6 million, representing a decrease of about 31.5% compared to the same period in 2022[10]. - Revenue for the three months ended September 30, 2023, was HKD 4,683,000, a decrease of 63.1% compared to HKD 12,675,000 for the same period in 2022[11]. - The net loss for the six months ended September 30, 2023, was HKD 4,423,000, compared to a net loss of HKD 10,518,000 for the same period in 2022, representing a 58.0% improvement[11]. - The company reported a comprehensive loss of HKD 4,536,000 for the six months ended September 30, 2023, compared to a comprehensive loss of HKD 8,069,000 for the same period in 2022, showing a 43.5% reduction[11]. - The company reported a loss before tax of HKD 4,324,000 for the six months ended September 30, 2023, compared to a loss of HKD 10,791,000 for the same period in 2022[36]. - The company reported a net loss attributable to owners of HKD 4,472,000 for the six months ended September 30, 2023, compared to a loss of HKD 10,105,000 in the same period in 2022[51]. - The company’s basic and diluted loss per share for the six months ended September 30, 2023, was HKD 0.01, unchanged from the same period in 2022[11]. Revenue Breakdown - Total revenue for the six months ended September 30, 2023, was HKD 9,312,000, a decrease of 68.0% from HKD 29,050,000 in the same period of 2022[27]. - The revenue from the restaurant supply business for the six months ended September 30, 2023, was HKD 6,641,000, down 72.5% from HKD 24,148,000 in the previous year[27]. - Revenue from financial institution cooperation services for the six months ended September 30, 2023, was HKD 2,671,000, down 45.5% from HKD 4,902,000 in the same period of 2022[27]. - The financial institution cooperation service generated revenue of HKD 6,641,000, while the catering supply services contributed HKD 2,671,000[35]. - For the six months ended September 30, 2023, the restaurant supply service revenue decreased by approximately 72.6% to about HKD 6.6 million from approximately HKD 24.1 million in the previous year[78]. - The financial institution cooperation service generated revenue of approximately HKD 2.6 million, down from approximately HKD 4.9 million in the previous year, primarily due to adverse macroeconomic conditions in China[80]. Assets and Liabilities - Total assets as of September 30, 2023, increased to HKD 143,508,000 from HKD 139,252,000 as of March 31, 2023, reflecting a growth of 3.6%[12]. - Total liabilities increased to HKD 247,874,000 as of September 30, 2023, from HKD 239,067,000 as of March 31, 2023, marking a rise of 3.7%[14]. - The company’s equity attributable to owners was HKD (104,415,000) as of September 30, 2023, compared to HKD (104,966,000) as of March 31, 2023, indicating a slight improvement[12]. - The company confirmed a net current liability of approximately HKD 189,430,000 as of September 30, 2023, indicating potential liquidity concerns[22]. - The company's current liabilities exceeded current assets, resulting in a working capital deficit of approximately HKD 88.0 million, with a current ratio of 0.32[90]. - The debt-to-equity ratio was approximately 248.9% as of September 30, 2023, compared to 244.4% as of March 31, 2023, with net debt amounting to HKD 197.5 million[91]. Cash Flow - For the six months ended September 30, 2023, the net cash used in operating activities was HKD (387,000), compared to HKD (15,191,000) for the same period in 2022, indicating a significant improvement[18]. - The financing activities generated a net cash inflow of HKD 311,000 for the six months ended September 30, 2023, compared to a net cash inflow of HKD 14,343,000 in the same period in 2022[18]. - Cash and cash equivalents at the end of the period were HKD 2,226,000, a decrease from HKD 2,510,000 at the end of the same period in 2022[18]. Operational Changes - The group operated 2 restaurants in Hong Kong as of September 30, 2023, down from 5 restaurants in the previous year, with 3 restaurants having closed or been sold[75]. - Employee benefit expenses decreased from approximately HKD 17.3 million to about HKD 4.5 million, mainly due to restaurant closures and organizational streamlining in China[83]. - The total employee count decreased to 46 as of September 30, 2023, down from 119 as of March 31, 2023, with total employee costs for the period amounting to HKD 6.56 million[98]. Strategic Developments - The company has established a one-stop, professional financial services platform aimed at alleviating financing issues for small and micro enterprises[92]. - The company continues to focus on providing various price-point dishes to a broad customer base in Hong Kong, operating 2 restaurants as of September 30, 2023[92]. - The company is currently evaluating the impact of new accounting standards on its operational performance and financial position, but no significant financial impact has been identified yet[24]. - The company has implemented financial risk management policies to ensure timely payment of all payables[61]. Shareholder Information - As of September 30, 2023, the total number of shares issued by the company is 1,898,290,908, with Li Junping holding 79,655,000 shares, representing approximately 4.20%[102]. - Major shareholders include Ri Qiang with 108,750,000 shares (5.73%) and Sheng Zhi International Limited with 99,235,000 shares (5.23%)[105]. - No stock options were granted, exercised, or canceled during the six months ending September 30, 2023, and there are no unexercised stock options as of that date[107]. - The company did not repurchase any shares listed on GEM during the six months ending September 30, 2023[108]. Governance and Compliance - The audit committee, consisting of independent non-executive directors, reviewed the unaudited consolidated results for the six months ending September 30, 2023, ensuring compliance with applicable accounting standards and GEM listing rules[115]. - The company plans to change its English name from "Life Concepts Holdings Limited" to "Jinyu Mantang Holdings Limited," with shareholder approval obtained on September 28, 2023[116]. - The strategic cooperation framework agreement with Shenzhen Jinyu Huicui Technology Co., Ltd. has been terminated, effective October 3, 2023, with no payments made to the partner[118]. - Two executive directors, Yu Qinglong and Li Junping, resigned effective October 12, 2023, with Liu Guowei appointed as the compliance officer[118].

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。 L I F E C O N C E P T S 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） 截 至 二 零 二 三 年 九 月 三 十 日 止 六 個 月 的 中 期 業 績 公 告 生活概念控股有限公司董事會（分別為「本公司」及「董事會」）謹此公佈本公司及其附屬 公司截至二零二三年九月三十日止六個月的未經審核簡明綜合業績。本公告載列本公 司2023/24中期報告（「中期報告」）全文，並符合聯交所GEM證券上市規則（「GEM上 市規則」）內有關中期業績初步公告附載資料的相關規定。載有GEM上市規則規定資 料之中期報告的印刷版本將於適當時候寄發予本公司股東。 承董事會命 生活概念控股有限公司 ...

Financial Performance - The group's revenue for the three months ended June 30, 2023, was approximately HKD 4.6 million, a decrease of about 71.7% compared to the same period in 2022[5]. - The loss attributable to the owners of the company for the three months ended June 30, 2023, was approximately HKD 8.2 million, representing an increase of about 95.2% compared to the loss of HKD 4.2 million in the same period of 2022[5]. - The total comprehensive loss for the three months ended June 30, 2023, was HKD 8.108 million, compared to HKD 3.650 million in the same period of 2022[6]. - The company reported a significant increase in total losses, indicating potential challenges in operational performance and market conditions[5]. - For the three months ended June 30, 2023, the company reported a loss attributable to owners of approximately HKD 8,238,000, compared to a loss of HKD 4,231,000 for the same period in 2022, representing an increase in loss of about 94.7%[28]. - The net loss attributable to the company's owners was approximately HKD 8.2 million for the current period, compared to HKD 4.2 million for the previous period, reflecting a worsening of approximately 95.2% due to reduced profits from financial services[46]. Revenue Breakdown - For the three months ended June 30, 2023, the company reported total revenue of HKD 4,629,000, a decrease of 71.7% compared to HKD 16,375,000 for the same period in 2022[16]. - Revenue from food supply services was HKD 3,132,000, accounting for 67.7% of total revenue, down from 80.5% in the previous year[16]. - Revenue from financial institution cooperation services was HKD 1,496,000, representing 32.3% of total revenue, an increase from 19.5% in the previous year[16]. - Revenue from the restaurant supply service decreased by approximately 77.1% to HKD 3,132,000 in 2023 from HKD 13,189,000 in 2022, primarily due to the impact of the COVID-19 pandemic[36]. - The financial institution cooperation service generated revenue of approximately HKD 1,496,000 in 2023, down from HKD 3,186,000 in 2022, reflecting the adverse macroeconomic conditions in China[36]. Expenses and Liabilities - The cost of sales and consumed inventory for the three months ended June 30, 2023, was HKD 3.721 million, compared to HKD 2.896 million in the same period of 2022[6]. - Employee benefit expenses for the three months ended June 30, 2023, were HKD 4.460 million, down from HKD 9.589 million in the same period of 2022[6]. - As of June 30, 2023, the company had net current liabilities of approximately HKD 240,082,000, but the board believes there are sufficient financial resources to meet foreseeable financial obligations[15]. - The cost of sales and consumed inventory for the restaurant supply service was approximately HKD 3,700,000 in 2023, accounting for about 80.4% of total revenue, compared to HKD 2,900,000 and 17.7% in 2022[39]. - Employee benefits expenses decreased from approximately HKD 9.6 million to about HKD 4.5 million, a reduction of approximately 47.4% due to restaurant closures and organizational streamlining in China[41]. Dividends and Shareholder Information - The company did not declare any dividends for the three months ended June 30, 2023, consistent with the same period in 2022[5]. - The board has resolved not to declare any dividends for the three months ended June 30, 2023, consistent with the previous year[26]. - As of June 30, 2023, major shareholders hold a total of 285,095,000 shares, representing approximately 15.02% of the company's equity[52]. Operational Developments - The company continues to focus on its core business areas, including restaurant operations and organic vegetable consulting services, amidst the financial downturn[12]. - The company operated 2 restaurants in Hong Kong as of June 30, 2023, down from 5 restaurants in the same period of 2022, indicating a contraction in operations[35]. - The organic vegetable consulting service reported an operational loss of approximately HKD 16,000 due to its relatively small scale and lack of revenue generation[32]. - The company has initiated new restaurant trade business development, including but not limited to wine, to diversify its offerings[30]. - The management remains cautiously optimistic about the potential recovery of the Hong Kong tourism and restaurant industry as COVID-19 restrictions ease[30]. Compliance and Governance - The audit committee reviewed the unaudited condensed consolidated results for the three months ended June 30, 2023, and confirmed compliance with applicable accounting standards and GEM listing rules[61]. - The company has adopted the GEM listing rules regarding securities trading as a code of conduct for directors[59]. - Changes in executive positions occurred post-reporting period, including the resignation of the executive director and compliance officer[64]. - James Lu and Li Qing Ni resigned as executive directors effective July 12, 2023[65]. - Liu Guowei and Li Junping were appointed as executive directors effective August 4, 2023[67]. - The company has resumed compliance with GEM Listing Rules after the appointment of new independent non-executive directors[67]. Future Outlook - The company will continue to monitor changes in the business environment and adjust its strategies accordingly, especially in light of new opportunities arising post-COVID-19[48]. - The company continues to assess the impact of new accounting standards on its financial performance and position, but has not identified any significant financial impact at this time[15]. - The company is developing a one-stop professional financial services platform aimed at alleviating financing issues faced by small and micro enterprises, which are significant contributors to GDP and employment[48].

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分內容而產生或因倚 賴該等內容而引致的任何損失承擔任何責任。 L I F E C O N C E P T S 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） 截 至 二 零 二 三 年 六 月 三十日 止 三 個 月 的 第 一 季 度 業 績 公 告 生活概念控股有限公司董事會（分別為「本公司」及「董事會」）謹此公佈本公司及其附 屬公司截至二零二三年六月三十日止三個月的未經審核簡明綜合業績。本公告載列 本公司二零二三╱二四年第一季度報告（「第一季度報告」）全文，並符合聯交所GEM 證券上市規則（「GEM上市規則」）內有關第一季度業績初步公告附載資料的相關規 定。載有GEM上市規則規定資料之第一季度報告的印刷版本將於適當時候以GEM 上市規則所規定方式寄發予本公司股東。 承董事會命 ...

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。 L I F E C O N C E P T S 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） 截 至 2023 年 3月 31 日 止 年 度 之 經 審 核 年 度 業 績 公 告 生活概念控股有限公司董事會（分別為「本公司」及「董事會」）謹此公佈本公司及其附 屬公司截至2023年3月31日止年度之經審核綜合業績。本公告載列本公司2022/23 年年報（「年報」）全文，並符合聯交所GEM證券上市規則（「GEM上市規則」）內有關 年度業績初步公告附載資料的相關規定。載有GEM上市規則規定資料之年報印刷 版本將適時寄發予本公司股東。 承董事會命 生活概念控股有限公司 ...

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。 鑒於在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。 龍海先生 授權代表 目錄 | 公司資料 | 2 ...