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，並明確表示概不會 就因本公告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。 EFT Solutions Holdings Limited 俊盟國際控股有限公司 （於開曼群島註冊成立的有限公司） （股份代號：8062） 截 至2023年3月31日 止 年 度 之 全 年 業 績 公 告 俊 盟 國 際 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（統 稱「本 集 團」）截 至2023年3月31日 止 年 度 之 全 年 業 績，連 同 比 較 數 字。本 公 告 列 載 本 公 司2023年 年 度 報 告 全 文，乃 符 合 香 港 聯 合 交 易 所 有 限 公 司（「聯 交 所」）GEM證 券 上 市 規 則（「GEM上 市 規 則」）中 有 關 全 年 業 績 初 步 公 告 附 載 的 資 料 之 相 關 要 求。本 公 司2023年 年 報 之 印 刷 版 本 將 適 ...

Financial Performance - For the nine months ended December 31, 2022, the company reported revenue of HKD 83.9 million, representing a 3.5% increase from HKD 81.1 million in the same period of 2021[11]. - Gross profit for the same period was HKD 36.4 million, up 10.3% from HKD 33.0 million year-on-year[11]. - Operating profit increased by 22.0% to HKD 20.5 million compared to HKD 16.8 million in the previous year[11]. - The net profit for the nine months was HKD 17.0 million, reflecting a significant increase of 27.8% from HKD 13.3 million in 2021[11]. - Earnings attributable to shareholders rose by 27.3% to HKD 16.8 million from HKD 13.2 million year-on-year[11]. - Basic and diluted earnings per share for the nine months were HKD 3.50, a 27.7% increase from HKD 2.74 in the same period of 2021[12]. - Total comprehensive income for the nine months was HKD 16.4 million, up from HKD 13.1 million in 2021[15]. - The company reported a profit of HKD 16,799,000 for the nine months ended December 31, 2022, compared to HKD 13,150,000 in the previous year, indicating a significant increase of 27.5%[19]. - Profit for the period was approximately HKD 17.0 million, representing a year-on-year increase of about 27.8% due to higher gross profit and other income, offset by increased administrative expenses[45]. - The group recorded a profit of approximately HKD 17.0 million for the reporting period, an increase from HKD 13.3 million for the nine months ended December 31, 2021, driven by higher gross profit and other income[57]. Revenue Breakdown - Revenue from the sale of electronic payment terminals and related equipment for the nine months ended December 31, 2022, was HKD 32,580,000, slightly up from HKD 32,119,000 in 2021, indicating a growth of 1.4%[29]. - Revenue from system support and software solution services increased to HKD 51,346,000 for the nine months ended December 31, 2022, compared to HKD 48,956,000 in 2021, representing a growth of 4.8%[29]. - Revenue from the sale of electronic payment terminals and related equipment was approximately HKD 32.6 million, a 1.6% increase from HKD 32.1 million in the same period of 2021, driven by an increase in the number of terminals sold[46]. - Revenue from system support and software solution services was approximately HKD 51.3 million, up 4.7% from HKD 49.0 million in the same period of 2021, due to an increase in the number of terminals requiring support[46]. - The total revenue for the nine months ended December 31, 2022, was HKD 83,926,000, compared to HKD 81,075,000 in the previous year, marking an increase of 3.5%[29]. Expenses and Costs - The company reported a significant reduction in administrative expenses, which totaled HKD 16.9 million for the nine months, compared to HKD 13.9 million in the previous year[14]. - Employee costs for the reporting period were approximately HKD 16.5 million, a reduction of about 7.8% compared to HKD 17.9 million for the same period in 2021, mainly due to a decrease in employee numbers[55]. - Other administrative expenses increased by approximately 37.9% to HKD 12.0 million from HKD 8.7 million for the nine months ended December 31, 2021, primarily due to increased depreciation and amortization expenses[56]. - The estimated tax expense for the nine months ended December 31, 2022, was HKD 3,503,000, slightly higher than HKD 3,492,000 in the same period of 2021, reflecting a marginal increase of 0.3%[31]. Dividends and Equity - The company declared an interim dividend of HKD 4,800,000 for the current fiscal year, consistent with the previous year's interim dividend[19]. - The total equity attributable to the owners of the company as of December 31, 2022, was HKD 121,751,000, up from HKD 122,396,000 at the end of 2021, showing a slight decrease of 0.5%[19]. - The board declared an interim dividend of HKD 0.01 per share for the six months ended September 30, 2022, totaling HKD 4.8 million, compared to no dividend for the same period in 2021[67]. Market Outlook and Strategy - The company anticipates significant growth opportunities in the digital payment market, particularly in QR code payments and e-wallet systems[40]. - The company will continue to enhance its capabilities and provide diversified, high-quality integrated services to expand market share in the electronic payment terminal sales and support services sector[41]. - The ongoing impact of COVID-19 in Hong Kong may adversely affect the company's performance, particularly in sales of electronic payment terminals and related services[43]. Governance and Compliance - The company emphasizes high standards of corporate governance, maintaining a well-structured board and internal controls to protect shareholder interests[83]. - The company has established an audit committee, nomination committee, and remuneration committee in accordance with GEM listing rules[85]. - The audit committee has reviewed the unaudited consolidated quarterly results for the reporting period, confirming compliance with applicable accounting standards and GEM listing rules[89]. - The company has adopted a strict code of conduct for securities trading by directors, ensuring compliance with GEM listing rules[82]. - The company has confirmed that all directors complied with the established code of conduct during the reporting period[82]. - The chairman and CEO roles are held by the same individual, which the board believes enhances effective business planning and decision-making[85]. - The company has maintained a balanced board composition with experienced independent non-executive directors to ensure governance[85].

Financial Performance - Total revenue for the six months ended September 30, 2022, was HKD 53,799,000, a decrease of 2.8% compared to HKD 55,321,000 in the same period of 2021[25] - Gross profit increased by 6.7% to HKD 23,140,000 from HKD 21,682,000 year-on-year[25] - Operating profit rose by 16.8% to HKD 12,558,000 compared to HKD 10,750,000 in the previous year[25] - Net profit for the period was HKD 10,042,000, reflecting a 19.6% increase from HKD 8,395,000 in the same period last year[25] - Earnings per share (basic and diluted) increased by 22.7% to HKD 2.11 from HKD 1.72 year-on-year[26] - The company reported a significant increase in operating profit margin, indicating improved operational efficiency[25] - The company recorded a profit of approximately HKD 10.0 million for the reporting period, a significant increase of about 19.6% year-on-year, primarily due to increased gross profit and other income, offset by higher administrative expenses[178] Assets and Liabilities - Total current assets as of September 30, 2022, were HKD 113,695,000, a slight increase of 0.9% from HKD 112,719,000[26] - Total assets decreased by 0.6% to HKD 150,921,000 from HKD 151,847,000[26] - Total equity as of September 30, 2022, was HKD 120,000,000, a decrease of 0.3% from HKD 120,336,000[26] - Current liabilities decreased to HKD 29,746,000 as of September 30, 2022, from HKD 30,627,000 as of March 31, 2022, indicating improved liquidity management[41] - The total liabilities of the company as of September 30, 2022, were HKD 30,921,000, compared to HKD 31,511,000 as of March 31, 2022, showing a decrease of about 1.9%[127] - The total assets less current liabilities stood at HKD 121,175,000 as of September 30, 2022, compared to HKD 121,220,000 as of March 31, 2022, reflecting stable asset management[42] Revenue Breakdown - The company's revenue for the six months ended September 30, 2022, was HKD 53,865,000, a decrease from HKD 55,326,000 in the same period of 2021, representing a decline of approximately 2.8%[115] - Sales of electronic payment terminals and related equipment for the six months ended September 30, 2022, amounted to HKD 19,916,000, down from HKD 22,996,000 in the previous year, reflecting a decrease of about 13.5%[115] - Revenue from system support and software solution services increased to HKD 33,883,000 for the six months ended September 30, 2022, compared to HKD 32,325,000 in the same period of 2021, indicating a growth of approximately 4.8%[115] - External customer revenue in Hong Kong for the six months ended September 30, 2022, was HKD 36,051,000, down 21.6% from HKD 46,003,000 in the same period of 2021[136] - Revenue from Australia increased significantly to HKD 12,023,000 for the six months ended September 30, 2022, compared to HKD 5,591,000 in the same period of 2021, marking a growth of 114.5%[136] Cash Flow and Liquidity - Cash and cash equivalents increased to HKD 58,586,000 as of September 30, 2022, compared to HKD 56,427,000 at the end of the previous period, showing a net increase of HKD 2,533,000[103] - The net cash generated from operating activities for the six months ended September 30, 2022, was HKD 14,399,000, significantly higher than HKD 4,330,000 in the same period last year[102] - The company has maintained a strong cash position with cash and cash equivalents at HKD 58,586,000, which is crucial for future investments and operational flexibility[103] Employee and Administrative Expenses - The total employee benefit expenses, including directors' remuneration, amounted to HKD 10,802,000 for the six months ended September 30, 2022, down from HKD 12,014,000 in the same period of 2021, indicating a decrease of about 10.1%[151] - Employee costs decreased to approximately HKD 10.8 million from HKD 12.3 million, reflecting a reduction in the number of employees during the reporting period[184] - Administrative expenses (excluding employee costs) rose by approximately 28.3% to HKD 7.7 million, primarily due to increased depreciation of property, plant, and equipment[185] Dividends and Shareholder Returns - The company declared an interim dividend of HKD 1.00 per share, totaling HKD 4,800,000, to be paid on December 9, 2022[153] - The company declared an interim dividend of HKD 0.01 per share, totaling HKD 4.8 million, to be paid on December 9, 2022[200] Future Outlook - Future outlook includes potential market expansion and new product development strategies to enhance revenue growth[25]

Financial Performance - Revenue for the first quarter ended June 30, 2022, was HKD 28,601,000, representing a 6.4% increase from HKD 26,886,000 in the same period of 2021[15] - Gross profit for the same period was HKD 13,364,000, up 22.6% from HKD 10,898,000 year-over-year[15] - Operating profit increased by 17.7% to HKD 6,615,000 compared to HKD 5,618,000 in the previous year[15] - Net profit for the quarter was HKD 5,832,000, reflecting a 28.3% increase from HKD 4,545,000 in Q1 2021[15] - Earnings per share (basic and diluted) rose by 32.3% to HKD 1.23 from HKD 0.93 in the same quarter last year[16] - Total comprehensive income for the period was HKD 5,381,000, compared to HKD 4,469,000 in Q1 2021[25] - The company reported a significant increase in profit attributable to owners, reaching HKD 5,918,000, a 32.0% rise from HKD 4,485,000 in the previous year[15] - Total comprehensive income for the period was HKD 5,501,000, up from HKD 4,413,000 year-over-year, reflecting a growth of 24.6%[40] - Revenue from the sale of electronic payment terminals and related equipment was HKD 11,531,000, an increase of 8.5% from HKD 10,631,000 in the previous year[40] - Revenue from system support and software solution services reached HKD 17,070,000, up 5% from HKD 16,255,000 year-over-year[40] - The total revenue for the period was HKD 28,601,000, compared to HKD 26,886,000 in the same quarter last year, marking a 6.8% increase[40] - The net profit for the same period increased by approximately 28.9%, reaching HKD 5.8 million in 2022, up from HKD 4.5 million in 2021, primarily due to increased gross profit from sales of electronic payment terminals and related equipment[62] - Gross profit for the three months ended June 30, 2022, was approximately HKD 13.4 million, an increase of about 22.9% from HKD 10.9 million in 2021, with the overall gross margin rising from approximately 40.5% to 46.7%[58] Expenses and Losses - Administrative expenses were slightly higher at HKD 5,068,000 compared to HKD 5,019,000 in the same quarter of 2021[19] - The company experienced other losses of HKD 1,681,000, compared to HKD 280,000 in the previous year[19] - The company reported a total tax expense of HKD 783,000, down from HKD 1,073,000 in the previous year, indicating a decrease of 27%[41] - The company incurred a foreign exchange loss of HKD 417,000 during the period, compared to a loss of HKD 451,000 in the previous year[40] - The company reported a decrease in cost of goods sold from approximately HKD 16.0 million in 2021 to HKD 15.2 million in 2022, a reduction of about 5.0%[56] - Other administrative expenses increased by approximately 8.8%, from HKD 3.4 million in 2021 to HKD 3.7 million in 2022, mainly due to increased depreciation and amortization[60] Corporate Governance - The company emphasizes maintaining high corporate governance standards, focusing on a high-quality board and sound risk management[97] - The company has adopted a code of conduct for securities trading by directors, ensuring compliance with GEM listing rules[96] - The board continues to monitor and review the company's corporate governance matters and will make necessary changes at the appropriate time[98] - The company has adopted the principles and code provisions of the Corporate Governance Code as per GEM Listing Rules Appendix 15[100] - The Audit Committee was established on November 23, 2016, and is responsible for overseeing the integrity of the company's financial statements[101] - The Audit Committee has reviewed the unaudited consolidated financial statements for the reporting period and believes they comply with applicable accounting standards[105] - The company has established an Audit Committee, Nomination Committee, and Remuneration Committee with clearly defined terms of reference[100] - The chairman and CEO roles are held by the same individual, which the board believes enhances consistent leadership[100] Market Outlook and Strategy - The board expressed optimism about future performance, citing strong revenue growth and profitability improvements[19] - The company continues to focus on expanding its market share in the electronic payment terminal sector and providing tailored software solutions[74] - The digital payment market, particularly in QR code payments and e-wallet systems, is expected to see significant growth opportunities, with the company focusing on enhancing its electronic payment terminal services and software solutions[77] - The company anticipates that the economic downturn due to COVID-19 in Hong Kong may negatively impact sales of electronic payment terminals and related services, potentially leading to a decrease in the number of terminals supported[77] - The company aims to strengthen its market position in electronic payment terminal sales and system support services by providing diversified and high-quality integrated services[77] Shareholding Structure - As of June 30, 2022, Mr. Lau holds 348,455,000 shares, representing 72.59% of the total issued shares, while Ms. Lam holds 2,765,000 shares, representing 0.58%[81] - Ms. Lam is considered to have an interest in the shares held by Mr. Lau due to their marital relationship, resulting in a combined interest of 351,220,000 shares or 73.17%[82] Reporting and Compliance - The company will publish the report on the Hong Kong Stock Exchange website for at least 7 days from the publication date[107] - The report will also be available on the company's website for stakeholders[107] - The company has not purchased, sold, or redeemed any of its listed securities during the reporting period[106] - The company has not entered into any significant contracts with its controlling shareholders during the reporting period[96]

EFT Solutions 20 年報 俊盟國際控股有限公司 ( 於 開 曼 群 島 註 冊 成 立 的 有 限 公 司 ) 香 港 聯 交 所 上 市 編 號 ： 8 0 6 2 堅守專業品質 邁向多元發展 香港聯合交易所有限公司（「聯交所」）GEM的特色 GEM的定位，乃為相比起其他在聯交所上市的公司帶有較高投資風險的中小型公司提供一個上市的市場。有意投資者應瞭 解投資於該等公司的潛在風險，並應經過審慎周詳的考慮後方作出投資決定。 由於GEM上市的公司普遍為中小型公司，在GEM買賣的證券可能會較於聯交所主板買賣的證券承受較大的市場波動風 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 會就因本報告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。 本報告乃遵照聯交所GEM證券上市規則（「GEM上市規則」）的規定提供有關俊盟國際控股有限公司（「本公司」）連同其附屬公 司（「本集團」或「我們」）的資料，本公司的董事（「董事」）願共同及個別對此負全責。各董事在作出一切合理查詢後 ...

Financial Performance - Revenue for the three months ended December 31, 2021, was HKD 81.1 million, representing a 10.0% increase from HKD 73.7 million in the same period of 2020[11] - Gross profit for the same period was HKD 33.0 million, a decrease of 4.3% compared to HKD 34.5 million in 2020[11] - Operating profit decreased by 21.9% to HKD 16.8 million from HKD 21.5 million year-on-year[11] - Profit attributable to owners of the company for the three months was HKD 13.2 million, down 18.5% from HKD 16.2 million in the previous year[11] - Basic and diluted earnings per share for the three months were HKD 2.74, a decrease of 18.9% from HKD 3.38 in the same period of 2020[12] - Total revenue for the nine months ended December 31, 2021, was HKD 81.1 million, compared to HKD 73.7 million in the same period of 2020[11] - The company reported a gross profit of HKD 32.985 million for the nine months, down from HKD 34.529 million in 2020[14] - The operating profit for the nine months was HKD 16.780 million, a decrease of 21.9% from HKD 21.502 million in the previous year[14] - The net profit for the three months ended December 31, 2021, was HKD 4,893,000, a decrease of 17.3% compared to HKD 5,915,000 for the same period in 2020[16] - The total comprehensive income for the nine months ended December 31, 2021, was HKD 13,064,000, down 25.9% from HKD 17,595,000 in the previous year[16] - The company’s total income for the three months ended December 31, 2021, was HKD 4,942,000, down 20.3% from HKD 6,196,000 in the same period of 2020[16] - The company’s total comprehensive income for the three months ended December 31, 2021, was HKD 4,942,000, a decrease of 20.3% compared to HKD 6,196,000 in the previous year[16] - The company reported a total comprehensive income attributable to owners of HKD 12,938,000 for the nine months ended December 31, 2021, a decrease of 25.3% from HKD 17,366,000 in the previous year[18] Expenses and Costs - The company incurred administrative expenses of HKD 13.956 million for the nine months, compared to HKD 11.823 million in 2020[14] - Employee costs for the period were approximately HKD 17.9 million, an increase of about 36.6% compared to HKD 13.1 million in the same period of 2020[71] - Other administrative expenses were approximately HKD 8.7 million, an increase of about 13.0% from HKD 7.7 million in the same period of 2020[74] - The total income tax expense for the nine months ended December 31, 2021, was HKD 3,492,000, down from HKD 4,642,000 in the same period of 2020, a reduction of 24%[43] Revenue Breakdown - Revenue from electronic payment terminals and related equipment decreased to HKD 9,123,000 in Q3 2021 from HKD 11,123,000 in Q3 2020, representing a decline of 18%[37] - Revenue from system support and software solution services increased to HKD 16,631,000 in Q3 2021 from HKD 15,670,000 in Q3 2020, reflecting an increase of 6%[37] - Revenue from the sale of electronic payment terminals and related equipment was approximately HKD 32.1 million, up about 23.0% from HKD 26.1 million in the same period of 2020[64] - Revenue from system support and software solution services was approximately HKD 49.0 million, an increase of about 2.9% compared to HKD 47.6 million in the same period of 2020[64] Corporate Governance - The company emphasizes high standards of corporate governance, focusing on a quality board, sound internal controls, transparency, and accountability[104] - The company has adopted the principles and code provisions of the Corporate Governance Code as per GEM Listing Rules Appendix 15[107] - The Audit Committee was established on November 23, 2016, and consists of independent non-executive directors, ensuring oversight of financial statements and internal controls[108] - The unaudited consolidated quarterly results for the reporting period have been reviewed by the Audit Committee and management, confirming compliance with applicable accounting standards and GEM Listing Rules[112] - The company maintains a balanced board with experienced members, including three independent non-executive directors, to ensure effective governance despite the dual role of the Chairman and CEO[107] Future Plans and Developments - The company plans to focus on market expansion and new product development in the upcoming quarters[11] - The company continues to enhance software technology and has developed the smart terminal management system "ESTIM" to monitor terminal conditions in real-time[57] - The company is expanding its offerings to include high-end terminals and smart sales system equipment to support more comprehensive electronic payment functions[57] - The group completed the acquisition of 100% equity in a private company registered in Macau for approximately HKD 10.68 million[84] Shareholder Information - The company's equity attributable to owners increased to HKD 122,396,000 as of December 31, 2021, compared to HKD 113,814,000 at the beginning of the period[18] - The retained earnings increased to HKD 74,103,000 as of December 31, 2021, from HKD 65,017,000 at the beginning of the period[18] - As of December 31, 2021, Mr. Lau holds a total equity of 348,455,000 shares, representing 72.59% of the issued share capital of the company[89] - Ms. Lam, as Mr. Lau's spouse, is deemed to have an interest in the shares held by Mr. Lau, totaling 351,220,000 shares, which is 73.17% of the issued share capital[90] - No other directors or senior management have disclosed any interests in the company's shares or related securities as of December 31, 2021[92] Compliance and Reporting - The company has not adopted any new or revised Hong Kong Financial Reporting Standards that have not yet come into effect during the accounting period[36] - The company has not generated any taxable profits in China during the reporting period, thus no provision for Chinese corporate income tax has been made[44] - There were no purchases, sales, or redemptions of the company's listed securities by the company or its subsidiaries during the reporting period[102] - The company has adopted a code of conduct for securities transactions by directors, ensuring compliance with GEM listing rules[103] - The report will be published on the Stock Exchange and GEM websites for at least seven days from the publication date[113]

Financial Performance - The company's revenue for the six months ended September 30, 2021, was HKD 55,321,000, representing a 17.9% increase from HKD 46,905,000 in the same period of 2020[20]. - Gross profit for the same period was HKD 21,682,000, slightly up by 0.7% from HKD 21,534,000 year-on-year[20]. - Operating profit decreased by 24.3% to HKD 10,750,000 compared to HKD 14,203,000 in the previous year[20]. - Profit before tax was HKD 10,750,000, down 20.4% from HKD 13,500,000 in the prior year[20]. - Net profit for the period was HKD 8,395,000, a decline of 19.5% from HKD 10,433,000 in the same period last year[20]. - Basic and diluted earnings per share were HKD 1.72, down 20.4% from HKD 2.16 in the previous year[20]. - Total comprehensive income for the three months ended September 30, 2021, was HKD 3,653,000, a decrease of 38% compared to HKD 5,887,000 for the same period in 2020[31]. - The total comprehensive income attributable to the owners of the company for the six months ended September 30, 2021, was HKD 8,019,000, down from HKD 11,158,000 in the previous year, representing a decline of 28%[31]. Assets and Liabilities - Total assets increased by 11.0% to HKD 142,353,000 from HKD 128,264,000[20]. - Current assets totaled HKD 101,123,000, showing a marginal increase of 0.1% from HKD 101,031,000[20]. - Total equity rose by 2.9% to HKD 117,774,000 compared to HKD 114,452,000 in the previous period[20]. - The company reported a decrease in net current assets by 11.8% to HKD 77,751,000 from HKD 88,171,000[20]. - The group’s total liabilities increased to HKD 24,579,000 as of September 30, 2021, compared to HKD 13,812,000 as of March 31, 2021[67]. - Non-current liabilities, specifically deferred tax liabilities, increased to HKD 1,207,000 from HKD 952,000 as of March 31, 2021[33]. Cash Flow - Cash and cash equivalents decreased to HKD 38,018,000 from HKD 54,833,000, reflecting a reduction of 30.8%[44]. - Net cash generated from operating activities for the six months ended September 30, 2021, was HKD 4,330,000, down 74% from HKD 16,629,000 in the same period of 2020[44]. - The company reported a net cash outflow from investing activities of HKD 15,691,000, compared to HKD 6,790,000 in the previous year, indicating increased investment expenditures[44]. Revenue Breakdown - Sales of electronic payment terminals and related equipment amounted to HKD 22,996,000, up 53.5% from HKD 14,975,000 in the previous year[55]. - Revenue from system support and software solution services was HKD 32,325,000, compared to HKD 31,930,000 in the same period last year, reflecting a slight increase of 1.2%[55]. - The group’s hardware sales segment reported external customer revenue of HKD 23,001,000 for the six months ended September 30, 2021, compared to HKD 14,975,000 for the same period in 2020, representing a growth of 53.5%[63]. - The group’s system support and software solution services segment achieved external customer revenue of HKD 32,325,000, a slight decrease from HKD 31,930,000 in the previous year[63]. Employee and Administrative Expenses - The company’s total employee benefit expenses amounted to HKD 10,366 thousand for the six months ended September 30, 2021, compared to HKD 9,381 thousand for the same period in 2020, reflecting an increase of 10.5%[85]. - Employee costs for the reporting period were approximately HKD 12.3 million, up from HKD 11.0 million for the six months ended September 30, 2020, attributed to the lack of government subsidies[128]. - Other administrative expenses increased by approximately 17.6% to about HKD 6.0 million, compared to HKD 5.1 million for the same period in 2020, due to legal and professional fees related to compliance work for the acquisition of a subsidiary[129]. Corporate Governance - The company emphasizes high standards of corporate governance, maintaining a well-qualified board and robust internal controls to protect shareholder interests[171]. - The audit committee, established on November 23, 2016, is responsible for monitoring the integrity of the company's financial statements and reviewing internal controls and risk management systems[174]. - The company has complied with all provisions of the corporate governance code, except for the separation of the roles of chairman and CEO, which is deemed appropriate under current circumstances[171]. Strategic Developments - The group is focusing on expanding its business in the Greater Bay Area and has provided system development services for a payment institution in Macau[152]. - The group has developed a smart terminal management system "ESTIM" that utilizes cloud technology for real-time monitoring and Over-The-Air (OTA) updates[150]. - The group is enhancing its online payment solutions and has launched an online collection platform called Spiral, integrating various payment methods[152]. - The group anticipates that the ongoing COVID-19 situation in Hong Kong may negatively impact sales of electronic payment terminals and related services[153].

Financial Performance - Revenue for the first quarter of 2021 was HKD 26,886,000, representing a 19.1% increase from HKD 22,571,000 in 2020[28] - Gross profit for the same period was HKD 10,898,000, an 8.5% increase compared to HKD 10,040,000 in 2020[28] - Operating profit decreased by 10.5% to HKD 5,618,000 from HKD 6,279,000 in the previous year[28] - Profit before tax was HKD 5,618,000, down 6.6% from HKD 6,012,000 in 2020[28] - Net profit for the quarter was HKD 4,545,000, a decrease of 9.4% from HKD 5,019,000 in the same period last year[28] - Earnings attributable to shareholders were HKD 4,485,000, down 10.1% from HKD 4,988,000 in 2020[28] - Basic and diluted earnings per share were HKD 0.93, a decrease of 10.6% from HKD 1.04 in the previous year[28] - Total comprehensive income for the period was HKD 4,469,000, compared to HKD 5,419,000 in 2020[32] - The company reported other income of HKD 19,000, down from HKD 89,000 in the previous year[30] - Administrative expenses increased to HKD 5,019,000 from HKD 3,835,000 in 2020[30] Revenue Breakdown - Revenue from the sale of electronic payment terminals and related equipment increased to HKD 10,631,000, up 55.5% from HKD 6,865,000 in the same quarter of 2020[47] - Revenue from system support and software solution services rose to HKD 16,255,000, a slight increase of 3.5% compared to HKD 15,706,000 in the prior year[47] - Total revenue for the quarter reached HKD 26,886,000, representing a growth of 19.5% from HKD 22,571,000 in the same quarter of 2020[47] Tax and Expenses - The company incurred a total tax expense of HKD 1,073,000 for the quarter, an increase from HKD 993,000 in the previous year, marking an 8.1% rise[48] - Employee costs and director remuneration increased by approximately 11.5%, from HKD 5.2 million in 2020 to HKD 5.8 million in 2021, primarily due to higher salaries[65] - Other administrative expenses rose by approximately 36.0%, from HKD 2.5 million in 2020 to HKD 3.4 million in 2021, mainly due to increased legal and professional fees related to acquisitions[66] Acquisitions and Investments - The company completed the acquisition of 100% equity in a private company registered in Macau for approximately HKD 10.68 million on June 2021[77] - The company also acquired a property from directors for HKD 9.1 million, completed on May 3, 2021[77] Corporate Governance - The board does not recommend any dividend payment for the reporting period, with none for the three months ended June 30, 2020[79] - The company has not established any arrangements that would allow directors or senior management to hold any interests in the company's shares or related securities[94] - There are no reported interests in any competing businesses by directors or major shareholders as of the report date[95] - The company reported no significant transactions or contracts involving directors with substantial interests during the review period[96] - The company has adopted a code of conduct for securities trading by directors, ensuring compliance with GEM listing rules[100] - The board emphasizes high standards of corporate governance, risk management, and accountability to enhance corporate value[101] - The audit committee has reviewed the unaudited consolidated financial statements for the reporting period, ensuring compliance with applicable accounting standards[110] - The board consists of experienced directors, including independent non-executive directors, to maintain a balance of power[105] - The company has established an audit committee, nomination committee, and remuneration committee in accordance with GEM listing rules[105] - The chairman and CEO roles are held by the same individual, which the board believes is appropriate given the company's rapid development[105] Market Position and Strategy - The company continues to focus on expanding its market presence and enhancing its product offerings in the electronic payment sector[39] - The company maintains its leading position as an innovative electronic payment terminal solution provider in Hong Kong, focusing on sales of electronic payment terminals and related equipment[80] - The company has developed the "ESTIM" smart terminal management system, utilizing cloud technology for real-time monitoring and Over-The-Air (OTA) updates, enhancing service efficiency[82] - The company is expanding its transaction systems by collaborating with major local banks in Hong Kong to offer comprehensive payment solutions for merchants[82] - The company is actively enhancing its business in the Greater Bay Area and has provided system development services for a payment aggregator in Macau[83] - The company anticipates that the COVID-19 outbreak in Hong Kong may negatively impact its performance, particularly in sales of electronic payment terminals and related services[83] Shareholding Structure - As of June 30, 2021, Mr. Lau holds 348,455,000 shares, representing 72.59% of the issued share capital of the company[90] - Ms. Lam, as Mr. Lau's spouse, is deemed to have an interest in 351,220,000 shares, representing 73.17% of the issued share capital[90] Reporting and Compliance - The report will be published on the stock exchange and the company's website for at least 7 days from the publication date[112]

Financial Performance - Revenue for the year ended March 31, 2021, was HKD 104.0 million, a decrease of 13.1% from HKD 119.7 million in 2020[9] - Gross profit decreased by 32.5% to HKD 34.0 million from HKD 50.4 million in the previous year[9] - Operating profit increased by 67.0% to HKD 29.9 million compared to HKD 17.9 million in 2020[9] - Profit before tax rose significantly by 239.5% to HKD 29.2 million from HKD 8.6 million in the prior year[9] - Net profit for the year was HKD 26.7 million, a substantial increase of 551.2% from HKD 4.1 million in 2020[9] - Earnings attributable to shareholders increased by 531.0% to HKD 26.5 million from HKD 4.2 million in the previous year[9] - Basic and diluted earnings per share rose to HKD 5.53, up 528.4% from HKD 0.88 in 2020[9] - Total assets increased by 8.2% to HKD 128.3 million from HKD 118.6 million in 2020[9] Revenue Breakdown - Revenue from the sale of electronic payment terminals and related equipment was approximately HKD 41.8 million for the year ended March 31, 2021, an increase of about 1.2% from HKD 41.3 million in the previous year[27] - Revenue from system support and software solution services decreased by approximately 20.7%, from HKD 78.4 million to HKD 62.2 million, primarily due to a reduction in point-of-sale software solution services[27] - Overall gross profit decreased by approximately 32.5%, from HKD 50.4 million to HKD 34.0 million for the respective years[29] - The overall gross profit margin decreased to approximately 32.7% from 42.1%, a reduction of about 22.3% due to a higher sales volume of lower-margin electronic payment terminals[30] Business Development - The company has developed the "ESTIM" smart terminal management system, enhancing real-time monitoring and remote updates for terminals[13] - The company is expanding its business in the Greater Bay Area and has provided system development services for a payment aggregator in Macau[14] - The company aims to enhance its capabilities and provide diversified, high-quality one-stop integrated services to expand market share in the electronic payment terminal sales and support services[22] - The company anticipates significant growth opportunities in the electronic payment terminal market due to the rapid development of digital payment methods, including QR code payments and e-wallet systems[22] - The company will continue to strengthen big data analysis services to help merchants predict market trends and better understand customer needs[21] Employee and Operational Costs - Employee costs increased by approximately 2.0%, from HKD 25.3 million to HKD 25.8 million, primarily due to an increase in the number of employees[33] - The group employed 78 full-time employees as of March 31, 2021, a slight decrease from 81 in the previous year[48] Corporate Governance - The company emphasizes high-level corporate governance, focusing on a quality board, sound risk management, and transparency to enhance corporate value[66] - The board has established an audit committee, nomination committee, and remuneration committee, adhering to the principles of the GEM Listing Rules[67] - The company has maintained compliance with the GEM Listing Rules, with necessary adjustments made to governance practices as needed[67] - The independent non-executive directors bring diverse expertise, enhancing the board's effectiveness in strategic decision-making[58][59] - The company is committed to maintaining accountability and protecting the interests of all shareholders[66] - The company has a clear delineation of roles within the board, with the chairman also serving as the CEO to ensure consistent leadership[67] Risk Management and Internal Controls - The company has a strong focus on risk management and internal controls to safeguard its operations and stakeholder interests[66] - The board is responsible for determining business operations, financial, capital, and investment plans, and ensuring compliance with relevant laws and regulations[73] - The company has established a framework for risk management and internal control, which includes a comprehensive organizational structure and clear division of responsibilities[101] - The board of directors confirmed that the internal control system is effective and sufficient, with an external consultant reviewing the system annually[104] Shareholder Engagement and Dividends - The company aims to provide continuous returns to shareholders while retaining adequate reserves for future development, with dividend declarations subject to the group's profitability and operational needs[111] - The proposed final dividend for the fiscal year ending March 31, 2021, is HKD 0.01 per ordinary share, an increase from HKD 0.00625 per share in the previous year[122] - As of March 31, 2021, the company's distributable reserves amount to approximately HKD 56,598,000, up from HKD 43,117,000 in 2020[133] - The company encourages shareholder participation in meetings and voting, ensuring transparency in decision-making processes[105] Related Party Transactions - The group had related party transactions amounting to HKD 1,060,100 for warehouse, maintenance center, and office rentals with Mr. Lau, and a total of HKD 18,261,176 for sales of electronic payment terminals and related services with EasyPay[164] - The total annual cap for related party transactions with Mr. Lau and his associates was set at HKD 2,080,100[164] - The group has established a series of agreements with related parties, ensuring compliance with GEM Listing Rules[167] Environmental, Social, and Governance (ESG) Initiatives - The company aims to integrate environmental, social, and governance (ESG) factors across all operations, striving to be recognized as a responsible IT and payment solutions provider[199] - The board is responsible for overseeing ESG strategies and managing related risks, with a dedicated ESG working group assisting in policy review[200] - The company has implemented green office measures to reduce energy consumption, including the use of energy-saving lighting and environmentally friendly paper[182] Audit and Compliance - The total audit fees paid to the auditor for the year ended March 31, 2021, amounted to HKD 620,000, while non-audit services accounted for HKD 113,000, bringing the total to HKD 733,000[99] - The auditor, Kwan & Co., will retire but is eligible and willing to be reappointed at the upcoming annual general meeting[194] - The company has complied with all applicable laws and regulations, maintaining good relationships with customers, suppliers, employees, and investors, with no significant disputes reported for the year[184]

Financial Performance - Revenue for the three months ended December 31, 2020, was HKD 73.7 million, a decrease of 19.3% compared to HKD 91.3 million in the same period of 2019[13] - Gross profit for the same period was HKD 34.5 million, down 11.5% from HKD 39.0 million year-on-year[13] - Operating profit increased by 20.8% to HKD 21.5 million, compared to HKD 17.8 million in the previous year[13] - Profit before tax surged by 133.3% to HKD 21.0 million, up from HKD 9.0 million in the same quarter of 2019[13] - Net profit for the period was HKD 16.3 million, representing a significant increase of 201.9% from HKD 5.4 million in the prior year[13] - Earnings per share for the three months was HKD 3.38, a 193.9% increase compared to HKD 1.15 in the same period of 2019[14] - The total comprehensive income for the nine months ended December 31, 2020, was HKD 16.3 million, compared to HKD 5.4 million in the same period of 2019[13] - The company experienced a decrease in revenue for the nine months, reporting HKD 91.3 million, down from HKD 91.3 million in 2019[13] - The total revenue for the nine months ended December 31, 2020, was HKD 73,698,000, compared to HKD 91,307,000 in the previous year, indicating a decline[34] - The company recorded a profit of HKD 5,915,000 for the period, compared to a loss of HKD 2,405,000 in the previous period, marking a significant turnaround[19] - Total comprehensive income for the period amounted to HKD 6,196,000, compared to a loss of HKD 2,292,000 in the previous period[19] Revenue Breakdown - Revenue from the procurement of electronic payment terminals and related equipment was HKD 11,123,000 for the three months ended December 31, 2020, an increase from HKD 8,761,000 in the same period last year[34] - Revenue from system support and software solution services was HKD 15,670,000 for the three months ended December 31, 2020, down from HKD 19,176,000 in the same period last year[34] - Revenue from the procurement of electronic payment terminals and related equipment was approximately HKD 26.1 million, a decrease of about 13% compared to HKD 30.0 million in the same period of 2019[59] - Revenue from system support and software solution services was approximately HKD 47.6 million, a decrease of about 22.3% compared to HKD 61.3 million in the same period of 2019, due to the termination of point-of-sale software services since January 2020[59] Market Strategy and Outlook - The company plans to explore new market expansion strategies and product development initiatives in the upcoming quarters[13] - The company plans to continue expanding its market presence and investing in new technologies to enhance its service offerings[22] - The company anticipates that the global COVID-19 pandemic may adversely affect its performance, particularly in sales of electronic payment terminals and related equipment[55] - The company continues to focus on expanding its market share in the electronic payment terminal sector and providing customized software solutions[54] - The company aims to enhance its capabilities and provide diversified, high-quality one-stop services to further expand its market share[55] - Market expansion plans include entering two new regions, which are projected to increase market share by 10%[112] - The company is considering strategic acquisitions to enhance its product offerings and market presence[112] Cost Management and Financial Health - The cost of goods sold and services for the reporting period was approximately HKD 39.2 million, a decrease of about 25.0% compared to HKD 52.3 million for the nine months ended December 31, 2019[60] - Overall gross profit for the reporting period was approximately HKD 34.5 million, down about 11.5% from HKD 39.0 million for the nine months ended December 31, 2019, while the gross profit margin increased to approximately 46.8%, up about 4.1%[63] - Other income increased to approximately HKD 1.1 million for the nine months ended December 31, 2020, compared to HKD 0.5 million for the same period in 2019, primarily due to an increase in foreign exchange gains from the Australian dollar[64] - Other losses for the reporting period were approximately HKD 2.3 million, a decrease from HKD 6.2 million for the nine months ended December 31, 2019, mainly due to a one-time loss from the sale of a subsidiary in 2019[65] - Financing costs for the reporting period were approximately HKD 0.01 million, significantly reduced from HKD 7.5 million for the nine months ended December 31, 2019, due to the exemption of interest expenses on bills after the sale of a subsidiary[69] - The group recorded a profit of approximately HKD 16.3 million for the reporting period, compared to HKD 5.4 million for the nine months ended December 31, 2019, primarily due to reduced financing costs and lower administrative expenses[70] - As of December 31, 2020, the group's net current assets were approximately HKD 101.6 million, an increase from HKD 84.8 million as of March 31, 2020, including cash and bank balances of approximately HKD 54.4 million[71] Shareholder Information - The company declared a dividend of HKD 0.02 per share for the reporting period, totaling HKD 9.6 million payable to shareholders[57] - The board declared a dividend of HKD 0.02 per share for the reporting period, totaling approximately HKD 9.6 million, payable on March 19, 2021[79] - As of December 31, 2020, LCK's beneficial owner holds 1,348,455,000 shares, representing 72.59% of the total issued shares[90] - The company has not entered into any significant contracts with its controlling shareholders during the reporting period[100] - There were no purchases, sales, or redemptions of the company's listed securities by the company or its subsidiaries during the reporting period[101] Compliance and Governance - The company has adopted all new and revised Hong Kong Financial Reporting Standards effective from April 1, 2020, with no significant changes to accounting policies during the reporting period[31] - The company has adopted a code of conduct for securities trading, ensuring compliance with GEM listing rules[102] - The audit committee has reviewed the unaudited consolidated quarterly results and confirmed compliance with applicable accounting standards and GEM listing rules[110] User Engagement and Product Development - User data showed an increase in active users by 15% compared to the previous quarter, reaching a total of 1.5 million active users[112] - The company provided a positive outlook for Q4 2020, projecting a revenue increase of 20% year-over-year[112] - New product launches are expected to contribute an additional $5 million in revenue in the upcoming quarter[112] - The company is investing in new technology development, allocating $2 million towards R&D initiatives[112] - Cost management strategies have led to a 5% reduction in operational expenses compared to the previous quarter[112] - The company aims to improve customer retention rates by 8% through enhanced service offerings[112] - Overall, the company remains optimistic about achieving its long-term growth targets despite market challenges[112]