7月9日，截至港股收盘，恒生指数下跌1.06%，报23892.32点。品创控股（08066.HK）收报0.75港元/ 股，上涨20.97%，成交量254.18万股，成交额177.29万港元，振幅20.97%。 最近一个月来，品创控股累计涨幅157.26%，今年来累计涨幅629.41%，跑赢恒生指数20.38%的涨幅。 财务数据显示，截至2024年12月31日，品创控股实现营业总收入5517.7万元，同比减少24.68%；归母净 利润41.95万元，同比减少89.55%；毛利率36.91%，资产负债率47.62%。 机构评级方面，目前暂无机构对该股做出投资评级建议。 （以上内容为金融界基于公开消息，由程序或算法智能生成，不作为投资建议或交易依据。） 本文源自：金融界 作者：行情君 行业估值方面，资讯科技器材行业市盈率（TTM）平均值为55.17倍，行业中值3.26倍。品创控股市盈 率794.36倍，行业排名第31位；其他长虹佳华（03991.HK）为3.26倍、SIS INT'L（00529.HK）为3.47 倍、南方通信（01617.HK）为4.83倍、环联连讯（01473.HK）为4.91倍、普天通信集团（ ...

智通财经APP获悉，截止7月8日收盘，有109只股票创52周新高，其中金涌投资(01328)、品创控股 (08066)、百仕达控股(01168)创高率位于前3位，分别为237.08%、37.37%、21.79%。 52周新高排行 | 股票名称 | 收盘价 | 最高价 | 创高率 | | --- | --- | --- | --- | | 金涌投资(01328) | 12.600 | 15.000 | 237.08% | | 品创控股(08066) | 0.620 | 0.680 | 37.37% | | 百仕达控股(01168) | 8.730 | 9.000 | 21.79% | | 中国春来(01969) | 5.050 | 6.850 | 18.10% | | 大唐西市(00620) | 0.390 | 0.700 | 16.67% | | 中国安储能源(02399) | 0.355 | 0.385 | 16.67% | | 正大企业国际(03839) | 6.010 | 6.840 | 14.96% | | 中国国家文化产业 | 0.450 | 0.490 | 12.64% | | (00745) | ...

Financial Performance - For the fiscal year ending December 31, 2024, the company reported a consolidated revenue of approximately HKD 59,584,000, a decrease of about 24.7% compared to HKD 79,105,000 in 2023[15]. - The profit attributable to the company's owners was approximately HKD 453,000, down from HKD 4,336,000 in the previous year, representing a decline of about 89.6%[15]. - Revenue for the year ended December 31, 2024, was HKD 59,583,826, a decrease of 24.7% compared to HKD 79,104,966 in 2023[183]. - Gross profit for 2024 was HKD 21,992,109, down 20.6% from HKD 27,733,778 in 2023[183]. - Net profit for the year was HKD 451,808, a significant decline of 89.6% from HKD 4,334,422 in 2023[183]. - The company recognized a net loss of HKD 1,547,036 from other income/losses in 2024, compared to a gain of HKD 1,408,548 in 2023[183]. Sales and Revenue Sources - During the reporting period, the company experienced a significant drop in sales of smart cards, with a decrease of approximately HKD 15,800,000 or 42.3% in the first half of 2024 compared to the same period last year[18]. - The company reported revenue from smart card sales of approximately HKD 57.4 million for the fiscal year ending December 31, 2024, a decrease of about HKD 21.7 million or 27.4% compared to HKD 79.1 million in the same period of 2023[29]. - The group's revenue primarily comes from the production and sales of smart card contracts[119]. - The largest customer accounted for 66% of total sales, while the top five customers combined represented 97% of sales[154]. Assets and Financial Position - The total assets as of December 31, 2024, were reported at HKD 72,755,127[9]. - Total assets as of December 31, 2024, increased to HKD 58,959,322 from HKD 44,362,935 in 2023, reflecting a growth of 33.2%[184]. - Cash and cash equivalents rose to HKD 13,822,703 in 2024, compared to HKD 7,224,481 in 2023, marking an increase of 91.1%[184]. - Total equity as of December 31, 2024, was HKD 40,924,626, slightly up from HKD 40,439,820 in 2023, an increase of 1.2%[186]. Cost and Efficiency Measures - The cost of sales for smart cards was approximately HKD 37.1 million, down about HKD 14.3 million or 27.8% from HKD 51.4 million in 2023, aligning with the revenue decline[31]. - The gross profit for smart card sales decreased to approximately HKD 22 million, a reduction of about HKD 5.7 million or 20.7% from HKD 27.7 million in the previous year[32]. - The management team has implemented cost-cutting measures to improve productivity and operational efficiency[18]. - The relocation of the Shenzhen factory is expected to improve overall production and operational efficiency by 15% to 20%[19]. Strategic Initiatives - The company plans to enhance its market share by strengthening relationships with existing customers and expanding its customer base[18]. - The company aims to explore new business opportunities in the advertising, media, and entertainment sectors as part of its diversification strategy[21]. - The company has completed the acquisition of 100% equity in Hainan Dongchuang Digital Entertainment Technology Group, aiming to enhance its digital platform business and e-commerce services[22]. - The digital platform business is currently in a trial operation phase and includes over 30,000 listed products[24]. Governance and Compliance - The board consists of seven members, including four executive directors and three independent non-executive directors[66]. - The audit committee confirmed that the financial statements comply with applicable accounting standards and regulations[76]. - The company has established a strategy for effective oversight of management and operational matters by the board[70]. - The board believes that the internal control system and risk management are effective and adequate as of December 31, 2024, although these systems can only provide reasonable assurance against significant misstatements or losses[98]. Shareholder and Stakeholder Relations - The company aims to enhance its shareholder communication policy, providing clear and detailed information through various channels, including interim and annual reports[106]. - The company is committed to maintaining effective communication and good relationships with key stakeholders, including employees, customers, and suppliers[153]. - The company has proposed amendments to its articles of association to comply with new regulatory requirements regarding electronic communication with shareholders[107]. Financial Instruments and Capital Structure - The company raised a total of HKD 16.5 million through the issuance of convertible bonds, with net proceeds of approximately HKD 16.39 million intended for general working capital and ongoing development of existing media and entertainment businesses[23]. - The company issued a three-year convertible bond with a principal amount of HKD 16,500,000 at an interest rate of 5%, convertible into 55,000,000 shares at an initial conversion price of HKD 0.30 per share[136]. - The net proceeds from the convertible bond issuance amounted to approximately HKD 16,400,000, with planned uses including HKD 8.9 million for developing existing media and e-commerce businesses and HKD 7.5 million for general working capital[137]. Employee and Management Information - Employee costs, including director remuneration, were approximately HKD 22,800,000 for the reporting period, down from HKD 25,800,000 in 2023[46]. - The group employed 136 employees as of December 31, 2024, up from 126 in 2023, with approximately 36% of employees being female[46]. - The company’s senior management team consists of executive directors and independent non-executive directors[147]. Risk Management - The company has maintained its foreign exchange risk management policy, monitoring foreign currency cash flows to mitigate risks[53]. - The company has a risk management director with over 7 years of compliance and risk management experience[112]. - The company has established procedures for handling and disclosing inside information, ensuring compliance with GEM listing rules[101].

Financial Performance - For the fiscal year ending December 31, 2024, the company's revenue was approximately HKD 59,584,000, a decrease of 24.7% compared to approximately HKD 79,105,000 for the same period in 2023[5] - The profit attributable to the company's owners for the fiscal year was approximately HKD 453,000, down from approximately HKD 4,336,000 in 2023[7] - Gross profit for 2024 was HKD 21,992,109, down 20.6% from HKD 27,733,778 in 2023[20] - The net profit for the year was HKD 451,808, a significant decline from HKD 4,334,422 in the previous year, representing a drop of 89.6%[20] - The operating profit before tax for 2024 was HKD 451,808, significantly down from HKD 4,329,715 in 2023[39] - The company reported a net loss in the media and entertainment segment of HKD 3,156,951 for 2024, compared to a loss of HKD 3,058,576 in 2023[38] - The total comprehensive income for the year was HKD 3,751,302, which includes the net profit and foreign exchange losses[26] Revenue Breakdown - The group recorded revenue of approximately HKD 57,400,000 from smart card contract production and sales, a decrease of approximately 27.4% from approximately HKD 79,100,000 in the previous year[10] - Revenue from the sale of smart cards was HKD 57,395,803 in 2024, down from HKD 79,098,836 in 2023, representing a decline of approximately 27.5%[38][39] - Revenue from external customers in China for 2024 was HKD 9,096,932, up from HKD 8,403,153 in 2023, reflecting an increase of approximately 8.2%[41] - Revenue from smart card sales for the fiscal year ending December 31, 2024, was approximately HKD 57,400,000, a decrease of about HKD 21,700,000 or 27.4% compared to HKD 79,100,000 in the same period of 2023[73] Dividends and Shareholder Returns - The board of directors did not recommend the payment of any final dividend for the fiscal year, consistent with the previous year[8] - The company did not recommend any dividend for the year ending December 31, 2024, consistent with the previous year[52] - The basic earnings per share remained unchanged at HKD 0.00 for both 2024 and 2023, with a weighted average number of ordinary shares of 525,347,500[53][54] Assets and Liabilities - Total assets less current liabilities rose to HKD 58,959,322 in 2024, compared to HKD 44,362,935 in 2023, reflecting a growth of 32.9%[23] - The total assets for the group in 2024 amounted to HKD 78,134,086, compared to HKD 69,061,929 in 2023, indicating an increase of approximately 13.5%[39] - The total liabilities for 2024 were HKD 37,209,460, up from HKD 28,622,109 in 2023, reflecting an increase of about 30%[39] - The company's cash and cash equivalents increased to HKD 13,822,703 in 2024, up from HKD 7,224,481 in 2023, indicating improved liquidity[23] Strategic Investments and Acquisitions - The company invested approximately HKD 26,900,000 in the production of the television drama "Snow Leopard 2," which is planned to be released by the end of 2025[13] - The acquisition of 100% equity in Hainan Dongchuang Digital Entertainment Technology Group was completed, aiming to operate a digital e-commerce platform[14] - The acquisition of Hainan Dongchuang is a strategic move to expand the company's digital economy services and market share, with over 30,000 listed products currently in the trial operation phase[17] - The acquisition of Hainan Dongchuang was completed for a cash consideration of RMB 240,000 (approximately HKD 258,065)[70] Operational Efficiency - The new Shenzhen factory layout is expected to improve overall production and operational efficiency by 15% to 20%[12] - The company has successfully upgraded its hardware and software to meet GSMA SAS certification standards by the end of 2024, aiming to attract new international clients in 2025[17] Financial Health and Ratios - The company's cash and cash equivalents for 2024 were HKD 13,822,703, compared to HKD 7,224,481 in 2023, indicating a significant increase of approximately 91.1%[38][39] - The current ratio improved to 1.6 as of December 31, 2024, compared to 1.1 in the previous year[85] - The debt-to-equity ratio was 26.3% as of December 31, 2024, up from 11.3% in 2023[91] Compliance and Governance - The company has not adopted any new or revised Hong Kong Financial Reporting Standards that would significantly impact its financial statements for the current or prior years[30] - The company’s financial statements are prepared in accordance with the Hong Kong Financial Reporting Standards and comply with applicable disclosure requirements[27] - The board believes that good corporate governance practices are essential for effective management and enhancing shareholder value, and it has adhered to the corporate governance code throughout the reporting period, except for the separation of the roles of Chairman and CEO[97][98] Future Outlook - The company anticipates facing greater challenges in the smart card business due to price and market pressures from Chinese competitors by 2025[17] - The company expects to receive a 30% share of net profits from the television program investment, projected to be released by the end of 2025[61]

Financial Performance - For the six months ended June 30, 2024, the unaudited revenue was approximately HKD 21,628,000, a decrease of 42.3% compared to approximately HKD 37,469,000 for the same period in 2023[2] - The group recorded an unaudited loss attributable to owners of the company of approximately HKD 3,049,000, compared to an unaudited profit of approximately HKD 1,259,000 for the same period in 2023[2] - The total comprehensive loss for the period amounted to HKD 3,125,339, compared to a total comprehensive income of HKD 1,798,853 for the same period in 2023[4] - The gross profit for the six months ended June 30, 2024, was HKD 6,566,824, down from HKD 11,644,338 in the same period of 2023[3] - The basic and diluted loss per share for the period was HKD (0.580), compared to earnings per share of HKD 0.240 for the same period in 2023[5] - The company reported a loss before tax of HKD 3,050,402 for the six months ended June 30, 2024, compared to a profit of HKD 1,257,580 for the same period in 2023[22] - The company reported a net loss of approximately HKD 3,050,000 for the period, compared to a profit of approximately HKD 1,260,000 in the same period of 2023[46] Cash Flow and Assets - The company's cash and cash equivalents decreased to HKD 6,554,583 as of June 30, 2024, from HKD 7,224,481 as of December 31, 2023[6] - The net cash generated from operating activities for the six months ended June 30, 2024, was HKD 631,624, compared to a net cash used of HKD 146,506 in the same period of 2023[12] - The net cash used in investing activities was HKD 5,122,468 for the six months ended June 30, 2024, compared to HKD 548,459 in the previous year[12] - The net cash generated from financing activities was HKD 4,013,397, a significant improvement from the net cash used of HKD 2,783,285 in the same period of 2023[12] - The total assets as of June 30, 2024, amounted to HKD 66,089,327, while total liabilities were HKD 28,530,944, resulting in a net asset position[18] - The company's non-current assets increased to HKD 46,791,892 as of June 30, 2024, compared to HKD 42,542,733 as of December 31, 2023[6] - The company's total liabilities increased to HKD 26,403,817 as of June 30, 2024, compared to HKD 24,698,994 as of December 31, 2023[6] Dividends and Shareholder Information - The company did not recommend any interim dividend for the six months ended June 30, 2024, consistent with the previous year[2] - The company reported a total equity attributable to owners of HKD 40,439,820 as of January 1, 2024, compared to HKD 38,487,371 as of June 30, 2023[10] - Major shareholders include Golden Dice Co., Ltd. with 15.00% and Best Heaven Limited with 6.01% of the company's shares as of June 30, 2024[61] - The company has a total of 37,179,250 stock options outstanding as of June 30, 2024, with an exercise price of HKD 0.20[63] Operational Insights - The company operates in five business segments: sales of smart cards, sales of smart card application systems, financial and management consulting services, scrap metal sales and trading, and media and entertainment[14] - The company expects to continue focusing on expanding its market presence and enhancing its product offerings in the upcoming quarters[10] - The company’s financial performance is expected to improve as it continues to optimize its operational efficiency and explore new market opportunities[10] Accounting and Governance - The company has not adopted new accounting standards that have been issued but not yet effective, which may impact future financial reporting[13] - The audit committee, composed of three independent non-executive directors, reviewed the unaudited interim results for the six months ended June 30, 2024, confirming compliance with applicable accounting standards[64] - The company has adhered to all provisions of the corporate governance code during the six months ended June 30, 2024, except for the separation of the roles of Chairman and CEO[65] - The company has established a set of code of conduct for directors' securities transactions, which complies with GEM Listing Rules[67] Foreign Exchange and Risks - The company is exposed to foreign currency risk primarily from investments in television programs and overseas sales and purchases, mainly denominated in RMB and USD[57] - The company incurred a foreign exchange loss of HKD 595,541 for the six months ended June 30, 2024, compared to a loss of HKD 1,121,053 in the same period of 2023, indicating an improvement[21] Employee and Operational Metrics - The company employed 141 staff as of June 30, 2024, an increase from 126 staff as of December 31, 2023, with employee costs around HKD 11,000,000[48] - Current assets were approximately HKD 19,300,000, a decrease from approximately HKD 26,500,000 as of December 31, 2023, while current liabilities increased to approximately HKD 26,400,000 from approximately HKD 24,700,000[47] Investments and Acquisitions - The investment in television programs increased to HKD 31,935,484 as of June 30, 2024, from HKD 29,735,683 as of December 31, 2023[6] - The fair value gain from investments in television programs was approximately HKD 2,900,000 for the period, compared to HKD 1,620,000 in the same period of 2023[43] - The company entered into a subscription agreement on February 10, 2023, to raise additional capital of HKD 16,500,000 through the issuance of convertible bonds, which have not yet been issued as of June 30, 2024[56] - There were no significant acquisitions or disposals of subsidiaries or associates during the period[50]

Financial Performance - For the six months ended June 30, 2024, the unaudited revenue was approximately HKD 21,628,000, a decrease of 42.3% compared to approximately HKD 37,469,000 for the same period in 2023[2] - The group recorded an unaudited loss attributable to owners of the company of approximately HKD 3,049,000, compared to an unaudited profit of approximately HKD 1,259,000 in 2023[2] - Gross profit for the six months ended June 30, 2024, was HKD 6,566,824, down from HKD 11,644,338 in the same period of 2023[3] - Total comprehensive loss for the period attributable to owners of the company was HKD 3,124,239, compared to a total comprehensive income of HKD 1,799,878 in 2023[5] - The company reported a basic and diluted loss per share of HKD 0.580 for the six months ended June 30, 2024, compared to earnings per share of HKD 0.240 in 2023[5] - The company reported a loss before tax of HKD 3,050,402 for the six months ended June 30, 2024, compared to a profit before tax of HKD 1,257,580 for the same period in 2023[14] - Financial expenses for the six months ended June 30, 2024, were HKD 121,492, an increase from HKD 98,338 in the same period of 2023[20] - The company reported a gross inventory cost of HKD 15,061,348 for the six months ended June 30, 2024, down from HKD 25,824,628 in the same period of 2023[18] - Other income was HKD 82,650, including bank interest income of HKD 3,105 and miscellaneous income of HKD 79,545, compared to HKD 811,412 in the same period of 2023[37] Dividends and Shareholder Information - The board of directors did not recommend any interim dividend for the six months ended June 30, 2024, consistent with the previous year[2] - The company did not declare any interim dividend for the six months ended June 30, 2024, consistent with the previous year[25] - Major shareholders include Golden Dice Co., Ltd. with 15.00% and Best Heaven Limited with 6.01% of the company's shares as of June 30, 2024[55] - The company has a total of 37,179,250 share options outstanding as of June 30, 2024, with an exercise price of HKD 0.20[56] - As of June 30, 2024, the company's directors and key executives hold a total of 4,500,000 share options, representing approximately 0.88% to 1.68% of the issued share capital[53] Assets and Liabilities - The company's net assets as of June 30, 2024, were HKD 37,314,481, down from HKD 40,439,820 as of December 31, 2023[8] - Current liabilities increased to HKD 26,403,817 from HKD 24,698,994, indicating a rise in financial obligations[7] - Total assets as of June 30, 2024, amounted to HKD 66,089,327, while total liabilities were HKD 28,774,846[15] - The company's total equity as of June 30, 2024, was HKD 38,487,371, an increase from HKD 36,688,518 at the beginning of the period[9] - The company's total liabilities included other borrowings amounting to HKD 243,902 as of June 30, 2024[15] - Current assets were approximately HKD 19,300,000, down from HKD 26,500,000 as of December 31, 2023, while current liabilities increased to approximately HKD 26,400,000 from HKD 24,700,000[42] - The current ratio decreased to 0.7 as of June 30, 2024, compared to 1.1 as of December 31, 2023[42] - The group's debt-to-equity ratio was 8.1% as of June 30, 2024, down from 11.3% as of December 31, 2023[48] Cash Flow - The company reported a net cash inflow from operating activities of HKD 631,624 for the six months ended June 30, 2024, compared to a net outflow of HKD 146,506 in the same period last year[10] - The net cash outflow from investing activities was HKD 5,122,468 for the six months ended June 30, 2024, significantly higher than HKD 548,459 in the previous year[10] - The net cash inflow from financing activities was HKD 4,013,397, contrasting with a net outflow of HKD 2,783,285 in the prior year[10] - The company experienced a decrease in cash and cash equivalents of HKD 477,447, compared to a decrease of HKD 3,478,250 in the same period last year[10] - The company’s cash and cash equivalents at the end of the period were HKD 6,554,583, up from HKD 2,765,798 at the end of the previous year[10] - As of June 30, 2024, the group had cash and bank balances of approximately HKD 6,600,000, down from HKD 7,200,000 as of December 31, 2023[42] Operational Highlights - The company did not disclose any new product developments or market expansion strategies during the reporting period[3] - The group had no taxable profits in China for the six months ended June 30, 2024, resulting in no provision for corporate income tax[23] - The group reported inventory of HKD 2,550,336 for finished goods as of June 30, 2024, compared to HKD 1,036,738 as of December 31, 2023[33] - The group is exposed to foreign currency risk primarily from investments in television programs and overseas sales and purchases, mainly denominated in RMB and USD[52] - The group recorded a net other loss of approximately HKD 590,000 during the reporting period, compared to HKD 1,120,000 for the same period in 2023[38] - Administrative expenses increased slightly by about HKD 390,000 or 3.7% to approximately HKD 10,890,000 from HKD 10,500,000 in the same period of 2023[40] Governance and Compliance - The audit committee, consisting of three independent non-executive directors, reviewed the unaudited interim results for the six months ended June 30, 2024, confirming compliance with applicable accounting standards and sufficient disclosure[57] - The company believes it has adhered to all provisions of the corporate governance code during the six months ended June 30, 2024, except for the separation of the roles of Chairman and CEO, which are held by the same individual due to the company's small scale[58] - No securities were purchased, sold, or redeemed by the company or its subsidiaries during the six months ended June 30, 2024[61]

Financial Performance - For the fiscal year ending December 31, 2023, the company recorded a consolidated revenue of approximately HKD 79,105,000, a 35.3% increase from HKD 58,482,000 in 2022[16] - The company achieved a profit attributable to owners of approximately HKD 4,336,000, compared to a loss of HKD 7,735,000 in the previous year[16] - The SIM card contract production and sales business significantly improved, with a profit of approximately HKD 14,250,000, up from HKD 1,460,000 in 2022[19] - For the fiscal year ending December 31, 2023, the company reported revenue from smart card sales of approximately HKD 79,100,000, an increase of about HKD 20,630,000 or 35.3% compared to approximately HKD 58,470,000 in the same period of 2022[30] - Gross profit from smart card sales increased by approximately HKD 12,760,000 or 85.2%, reaching about HKD 27,730,000, compared to approximately HKD 14,970,000 in the previous year[33] - The company recorded a net profit attributable to shareholders of approximately HKD 4,340,000 for the reporting period, a significant recovery from a loss of approximately HKD 7,740,000 in 2022[46] - The company reported a profit before tax of HKD 4,329,715, a turnaround from a loss of HKD 7,735,530 in the previous year[179] - Net profit for the year was HKD 4,334,422, compared to a loss of HKD 7,735,530 in the previous year, marking a substantial recovery[179] - Basic and diluted earnings per share for the year were HKD 0.825, compared to a loss per share of HKD 1.472 in the previous year[179] - The company experienced a total comprehensive income of HKD 3,751,302, recovering from a loss of HKD 8,790,133 in the previous year[179] Operational Efficiency - The relocation of the Shenzhen factory is expected to enhance overall production and operational efficiency by 15% to 20%[19] - The company has implemented cost-cutting measures to improve productivity and operational efficiency[20] - The company is exploring more business opportunities to enhance production efficiency and reduce costs, aiming to strengthen its competitive advantage in the market[27] Revenue Diversification - The company plans to diversify its revenue base by exploring higher value-added card services, such as machine-to-machine (M2M) smart card-related businesses[20] - The company aims to strengthen relationships with existing customers while expanding its customer base and overall market share[20] - The company generated 97% of its total revenue from its top five customers as of December 31, 2023, indicating a high dependency on a limited customer base[105] - The company aims to expand its customer base to mitigate risks associated with reliance on a few key clients[105] Investments and Future Plans - The investment in the television drama "Snow Leopard 2" amounts to approximately HKD 26,900,000, with a planned release in the second quarter of 2025[21] - The company plans to invest in new television productions, which is seen as a strategic step towards business development in the advertising, media, and entertainment sectors[22] - The company is optimistic about macroeconomic improvements and is preparing to obtain SAS certification for its new Shenzhen factory, expected to start in Q3 2024 and complete in Q4 2024[27] Financial Health - The company’s total assets as of December 31, 2023, were not specified in the provided content but are critical for assessing financial health[11] - As of December 31, 2023, the company had cash and bank balances of approximately HKD 7,200,000, an increase from approximately HKD 6,200,000 in 2022[47] - The company’s debt-to-equity ratio was 11.3%, an increase from 9.9% in 2022[53] - As of December 31, 2023, the company had no assets pledged as collateral, the same as in 2022[52] - The company’s total liabilities decreased to HKD 24,698,994 from HKD 27,390,762, a decline of approximately 9.3%[180] - The company’s equity attributable to owners increased to HKD 40,210,303 from HKD 36,457,923, reflecting a growth of about 10.5%[182] - The company’s net asset value reached HKD 40,439,820, up from HKD 36,688,518 in the previous year, reflecting a growth of approximately 7.6%[182] Governance and Compliance - The board of directors consists of six members, including three executive directors and three independent non-executive directors[67] - All directors attended 100% of the board meetings held during the year, with one annual general meeting attended by all except one director[70] - The company has adopted a set of guidelines for directors' securities trading, ensuring compliance with GEM listing rules[65] - The company has not engaged in any purchase, sale, or redemption of its own securities during the reporting period[57] - The audit committee held four meetings during the year ending December 31, 2023, with a 100% attendance rate from all members[81] - The company emphasizes the importance of continuous professional development, with all directors participating in relevant training courses to enhance their knowledge and skills[77] - The nomination committee reviewed and was satisfied with the current composition of the board, ensuring diversity in terms of gender, age, cultural background, and professional experience[84] - The independent non-executive directors have served on the board for over nine years and continue to demonstrate their independence and ability to provide constructive opinions[74] - The audit committee is responsible for reviewing the company's financial controls, internal controls, and risk management systems, ensuring compliance with applicable accounting standards[79] - All independent non-executive directors confirmed their independence through annual independence confirmation statements[74] - The nomination committee met once during the year, with full attendance from all members[85] - The company views board diversity as a key factor in achieving its strategic goals and sustainable development[83] - The board's independent non-executive directors play a crucial role in providing independent opinions and leading in potential conflict of interest situations[75] Shareholder Relations - The company is focused on maintaining strong relationships with its shareholders and investors through various communication channels[115] - The company has a clear policy for convening special shareholder meetings upon request from shareholders holding at least 10% of the paid-up capital[108] - The board is committed to providing high levels of disclosure and financial transparency through regular reporting and communication with shareholders[115] - The company has a structured approach to shareholder communication, including quarterly, interim, and annual reports[112] Dividend Policy - The company did not recommend any final dividend for the reporting period[17] - The company did not recommend a final dividend for the year ending December 31, 2023, consistent with no dividend in 2022[54] - The group reported no final dividend for the year ended December 31, 2023, consistent with the previous year[128] - The company has adopted a general dividend policy, considering factors such as financial performance and shareholder interests when declaring dividends[126] - As of December 31, 2023, the company had no distributable reserves[138] Assets and Liabilities - Total assets as of December 31, 2023, amounted to HKD 44,362,935, an increase from HKD 38,927,253 in 2022[180] - Cash and cash equivalents increased to HKD 7,224,481 from HKD 6,236,472, representing a rise of about 15.9%[186] - Trade and other receivables increased to HKD 18,257,977 from HKD 14,437,765, marking a growth of approximately 26.5%[180] - The company’s inventory decreased to HKD 1,036,738 from HKD 3,257,275, a reduction of about 68.2%[180] - Non-current assets totaled HKD 42,542,733, slightly up from HKD 42,386,503 in 2022[180] Business Operations - The major business of the group is the production and sale of smart card contracts[123] - The company operates primarily in the production and sale of smart cards, custom smart card application systems, financial and management consulting services, and trading of scrap metals[188] - The company has no management contracts related to significant parts of its business for the year ended December 31, 2023[134] Compliance and Reporting - The financial statements are prepared in accordance with Hong Kong Financial Reporting Standards and comply with applicable disclosure requirements[190] - The company’s financial statements are presented in Hong Kong dollars (HKD) and are based on historical cost, except for investments in television programs which are measured at fair value[191] - The internal control system is designed to ensure compliance with laws and regulations and to provide reasonable assurance against material misstatements or losses[103] - The company has appointed an independent professional consultant to evaluate the effectiveness of its internal control system[102] - The board has reviewed and deemed the internal control and risk management systems to be effective and adequate[103]

Financial Performance - For the fiscal year ended December 31, 2023, the company's revenue was approximately HKD 79,105,000, an increase of 35.3% compared to approximately HKD 58,482,000 for the same period in 2022[5]. - The company recorded a profit attributable to owners of approximately HKD 4,336,000, compared to a loss of approximately HKD 7,735,000 in 2022[7]. - Gross profit for the same period was HKD 27,733,778, up 85.2% from HKD 14,971,773 in the previous year[19]. - The net profit for the year was HKD 4,334,422, a significant recovery from a loss of HKD 7,735,530 in 2022[19]. - The profit before tax for 2023 was HKD 4,329,715, compared to a loss of HKD 7,735,530 in 2022, indicating a significant turnaround[36][37]. - The company experienced a net profit of HKD 4,335,500 during the year, reversing a loss of HKD 7,735,405 from the previous year[25]. - The company reported a total of HKD 3,752,380 in total comprehensive income for the year, after accounting for other comprehensive losses[25]. Revenue Sources - The sales of smart cards generated HKD 79,098,836 in 2023, up from HKD 58,471,358 in 2022, reflecting a growth of 35.3%[41]. - Revenue from bank interest increased to HKD 7,355 in 2023 from HKD 5,062 in 2022, while government subsidies rose to HKD 639,080 from HKD 423,704[42]. - For the fiscal year ending December 31, 2023, the company reported revenue from smart card sales of approximately HKD 79,100,000, an increase of about HKD 20,630,000 or 35.3% compared to approximately HKD 58,470,000 in the same period of 2022[64]. Cost Management - The cost of inventory recognized as an expense increased to HKD 51,371,188 in 2023 from HKD 43,510,435 in 2022, marking a rise of 18.5%[43]. - The financial cost related to lease liabilities decreased to HKD 194,276 in 2023 from HKD 284,865 in 2022, a reduction of 31.8%[43]. - Sales and distribution costs for the reporting period were approximately HKD 2,700,000, an increase of about HKD 400,000 or 17.5% compared to approximately HKD 2,300,000 in the same period of 2022, primarily due to increased transportation costs, sales commissions, and overseas travel expenses[70]. - Administrative expenses slightly increased by approximately HKD 540,000 or 2.5% to about HKD 21,790,000 from approximately HKD 21,250,000 in the same period of 2022[71]. Investments and Future Plans - The company has invested approximately HKD 26,900,000 in the production of the television drama "Snow Leopard 2," with expected revenue generation by the end of 2025[13]. - The company plans to diversify its revenue base by offering higher value-added card services, such as M2M smart card-related businesses, in the coming year[12]. - The company plans to obtain SAS certification for its new Shenzhen factory, with the process expected to start in Q3 2024 and complete in Q4 2024[17]. - The investment in the television program is classified as a non-current asset, with an expected 30% share of net profits to be received within five years after obtaining the necessary broadcasting approvals from Chinese government departments[53]. Financial Position - Total assets minus current liabilities increased to HKD 44,362,935 in 2023 from HKD 38,927,253 in 2022[22]. - The company’s cash and cash equivalents rose to HKD 7,224,481 in 2023, compared to HKD 6,236,472 in 2022[22]. - The company’s total assets increased to HKD 69,061,929 in 2023 from HKD 66,318,015 in 2022[36][37]. - The total liabilities decreased slightly to HKD 28,622,109 in 2023 from HKD 29,629,497 in 2022[37]. - The company’s equity increased to HKD 40,439,820 in 2023 from HKD 36,688,518 in 2022[23]. - The company reported a total equity of HKD 40,210,303 as of December 31, 2023, compared to HKD 36,457,923 at the end of 2022, reflecting an increase of approximately 10.5%[25]. Shareholder Information - The company does not recommend the payment of a final dividend for the fiscal year ended December 31, 2023[8]. - The group did not recommend a final dividend for the year ended December 31, 2023, consistent with no dividends in 2022[84]. - The annual general meeting will be held on June 19, 2024, at 10:00 AM at the Hong Kong New Territories, with the notice to be published according to GEM listing rules[93]. - Share transfer registration will be suspended from June 14, 2024, to June 19, 2024, to determine the rights of shareholders attending the annual general meeting[94]. Compliance and Reporting - The company adopted new and revised Hong Kong Financial Reporting Standards effective from January 1, 2023, which did not have a significant impact on the financial position or performance for the year[29]. - The company's financial statements were prepared in accordance with the Hong Kong Financial Reporting Standards and comply with applicable disclosure requirements[26].

Financial Performance - For the nine months ended September 30, 2023, the unaudited revenue was approximately HKD 64,590,000, an increase of 44.4% compared to approximately HKD 44,716,000 for the same period in 2022[4]. - The group recorded an unaudited profit attributable to owners of approximately HKD 6,636,000 for the nine months ended September 30, 2023, compared to an unaudited loss of approximately HKD 7,308,000 for the same period in 2022[4]. - The unaudited gross profit for the nine months ended September 30, 2023, was HKD 22,675,985, representing a significant increase from HKD 10,321,040 in the same period of 2022[6]. - The basic and diluted earnings per share for the nine months ended September 30, 2023, were HKD 1.263, compared to a loss per share of HKD 1.391 for the same period in 2022[7]. - The total comprehensive income for the nine months ended September 30, 2023, was HKD 6,306,383, compared to a total comprehensive loss of HKD 7,363,773 for the same period in 2022[6]. - The company did not recommend any interim dividend for the nine months ended September 30, 2023, consistent with the previous year[4]. Costs and Expenses - The total sales cost for the nine months ended September 30, 2023, was HKD 41,914,198, compared to HKD 34,394,587 for the same period in 2022[6]. - The group reported a net finance cost of HKD 139,573 for the nine months ended September 30, 2023, down from HKD 226,303 in the same period of 2022[6]. - Sales cost for SIM card production increased to approximately HKD 41,900,000, up by HKD 7,500,000 or 21.8% compared to the same period last year[25]. - Sales and distribution costs increased to approximately HKD 2,080,000, up by HKD 210,000 or 11.2% compared to approximately HKD 1,870,000 last year[29]. - Administrative expenses slightly decreased to approximately HKD 16,040,000, down by HKD 130,000 or 0.8% from approximately HKD 16,170,000 last year[30]. Revenue Sources - For the nine months ended September 30, 2023, the revenue from the sale of smart cards was approximately HKD 64,584,053, an increase of about HKD 19,879,276 or 44.5% compared to HKD 44,704,777 for the same period in 2022[14]. - The revenue from the sale of smart card application systems for the nine months ended September 30, 2023, was HKD 6,130, a decrease from HKD 10,850 in the same period of 2022[14]. - Total other income for the nine months ended September 30, 2023, was HKD 831,798, compared to HKD 442,554 for the same period in 2022, representing an increase of approximately 88%[15]. - Other income amounted to HKD 831,798, including government subsidies of HKD 639,080[26]. Foreign Exchange and Financial Reporting - The company experienced a foreign exchange loss of HKD 328,250 for the nine months ended September 30, 2023, compared to a loss of HKD 55,981 in the same period of 2022[9]. - The net foreign exchange loss for the nine months ended September 30, 2023, was HKD (240,421), compared to a loss of HKD (40,074) in the same period of 2022[16]. - The company expects that the adoption of new and revised Hong Kong Financial Reporting Standards will not have a significant impact on its unaudited consolidated financial information[11]. - The company did not recognize any income tax provision for the nine months ended September 30, 2023, due to sufficient tax losses available to offset taxable profits in Hong Kong and China[18][19]. Corporate Governance - The company has adhered to the corporate governance code, except for the separation of the roles of chairman and CEO, which remains combined due to the group's small scale[46][48]. - The company has maintained effective internal controls to enhance corporate governance and shareholder transparency[46]. - The company has taken proactive measures to strengthen corporate governance practices and accountability to shareholders[46]. - The audit committee, consisting of three independent non-executive directors, reviewed the unaudited results for the three and nine months ending September 30, 2023, confirming compliance with applicable accounting standards[45]. Stock Options and Capital Structure - As of September 30, 2023, the total unexercised stock options amounted to 37,179,250 shares, with 14,400,000 shares remaining for executive directors[44]. - The remaining term for stock options as of September 30, 2023, is approximately 4.26 years[47]. - The total stock options granted under the plan since 2018 is 22,779,250 shares, all of which are exercisable at HKD 0.20[44]. - The group's debt-to-capital ratio was 10.4% as of September 30, 2023, compared to 9.9% at the end of 2022[37]. - As of September 30, 2023, the group had cash and bank balances of approximately HKD 11,600,000, an increase from approximately HKD 6,200,000 at the end of 2022[36]. - Current assets were approximately HKD 36,200,000, compared to HKD 23,900,000 at the end of 2022, with current liabilities of approximately HKD 32,600,000[36]. Other Information - The company did not recommend any interim dividend for the nine months ended September 30, 2023, consistent with the previous year[4]. - No securities were purchased, sold, or redeemed by the company or its subsidiaries during the nine months ending September 30, 2023[51]. - There are no interests held by directors or management shareholders in any competing businesses as of September 30, 2023[50].

PHOENITRON HOLDINGS LIMITED 品 創 控 股 有 限 公 司 （於開曼群島註冊成立之有限公司） （股份代號：8066） 截至二零二三年九月三十日止九個月 第三季度業績公告 香港聯合交易所有限公司（「聯交所」）GEM之特點 GEM乃供投資風險較聯交所其他上市公司為高之中小型公司上市之市場。有意投 資者應了解投資於該等公司之潛在風險，亦應經過審慎周詳考慮後方可作出投資 決定。 由於GEM上市之公司普遍為中小型公司，在GEM買賣之證券可能會較於主板買 賣之證券承受更大之市場波動風險，同時無法保證在GEM買賣之證券會有高流通 量之市場。 香港交易及結算所有限公司及聯交所對本公告之內容概不負責，對其準確性或完 整性亦不發表任何聲明，並明確表示概不就因本公告全部或任何部份內容而產生 或因依賴該等內容而引致之任何損失承擔任何責任。 本公告所載資料包括遵照聯交所GEM證券上市規則（「GEM上市規則」）規定提供 有關品創控股有限公司（「本公司」）之資料。本公司各董事（「董事」）對本公告所 載資料共同及個別承擔全部責任。各董事在作出一切合理查詢後確認，就彼等所 深知及確信，本公告所載資料在各重大方面均準 ...