香 港 交 易 及 結 算 所 有 限 公 司 及 香 港 聯 合 交 易 所 有 限 公 司 對 本 公 告 的 內 容 概 不 負 責，對 其 準 確 性 或 完 整 性 亦 不 發 表 任 何 聲 明，並 明 確 表 示，概 不 就 因 本 公 告 全部或任何部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。 ROMA (META) GROUP LIMITED 羅 馬（元宇宙）集團有限公司 * （於開曼群島註冊成立之有限公司） （股份代號：8072） 截 至 二 零 二 五 年 三 月 三 十 一 日 止 年 度 之 全 年 業 績 公 告 香 港 聯 合 交 易 所 有 限 公 司（「聯 交 所」）GEM之 特 色 GEM之 定 位，乃 為 中 小 型 公 司 提 供 一 個 上 市 之 市 場，此 等 公 司 相 比 起 其 他 在 聯 交 所 上 市 之 公 司 帶 有 較 高 投 資 風 險。有 意 投 資 之 人 士 應 瞭 解 投 資 於 該 等 公 司 之 潛 在 風 險，並 應 經 過 審 慎 周 詳 之 考 慮 後 方 作 出 投 資 決 定。 由 於GEM上 市 公 司 普 ...

Financial Performance - Revenue for the six months ended September 30, 2024, was approximately HKD 21.5 million, a decrease of about 7.2% compared to HKD 23.1 million for the same period in 2023[5] - The loss attributable to the company's owners for the six months ended September 30, 2024, was approximately HKD 4 million, compared to a loss of about HKD 3.7 million for the same period in 2023[5] - Basic loss per share attributable to the company's owners was HKD 10.2 cents, compared to HKD 9.1 cents for the same period in 2023[10] - The company reported a total comprehensive loss of HKD 3.5 million for the six months ended September 30, 2024[8] - The group reported a net loss of HKD 3,511,000 for the six months ended September 30, 2024, compared to a loss of HKD 3,674,000 in the same period of 2023[63] - The company reported a loss attributable to owners of approximately HKD 4 million for the six months ended September 30, 2024, compared to a loss of HKD 3.7 million in the same period last year[169] Assets and Liabilities - Total assets as of September 30, 2024, were approximately HKD 496.9 million, compared to HKD 436.9 million as of March 31, 2024[14] - Current liabilities increased to approximately HKD 208.7 million as of September 30, 2024, compared to HKD 161.7 million as of March 31, 2024[14] - The company's total liabilities decreased to 339,854 thousand HKD as of September 30, 2023, from 340,897 thousand HKD in the previous period, indicating a reduction of approximately 0.3%[21] - Total assets as of September 30, 2024, amounted to HKD 510,531,000, an increase from HKD 468,468,000 as of March 31, 2024, representing a growth of approximately 8.9%[66] - The total liabilities as of March 31, 2024, were HKD 210,351,000, an increase from HKD 164,777,000, reflecting a rise of approximately 27.6%[66] Cash Flow and Investments - The net cash flow from operating activities for the six months ended September 30, 2024, was 2,399 thousand HKD, compared to 1,215 thousand HKD for the same period in 2023, representing a 97% increase[23] - The company generated net cash from investing activities of 1,449 thousand HKD for the six months ended September 30, 2024, up from 1,122 thousand HKD in the prior year, indicating a 29% growth[23] - The net cash flow from financing activities was 7,114 thousand HKD for the six months ended September 30, 2024, compared to a net outflow of 907 thousand HKD in the same period last year[23] - The company's cash and cash equivalents increased by 10,962 thousand HKD, reaching a total of 17,919 thousand HKD as of September 30, 2024, compared to 6,808 thousand HKD in the previous year[23] Revenue Breakdown - Revenue from assessment and consulting services increased to HKD 15,735,000, up 40.5% from HKD 11,213,000 in the previous year[49] - Revenue from bank interest for the six months ended September 30, 2024, was HKD 1,417,000, slightly up from HKD 1,369,000 in the previous year, indicating a growth of about 3.5%[73] - Revenue from valuation and consulting services contributed about 73.4% to total revenue, increasing from approximately HKD 11.2 million to HKD 15.7 million, a growth of 40.3%[160] - Interest income from financing services decreased significantly to HKD 2,463,000, down 74.1% from HKD 9,525,000 in the previous year[49] Expenses - The company incurred total expenses of HKD 16,510,000 for the six months ended September 30, 2024, compared to HKD 15,271,000 in the same period of 2023, representing an increase of about 8.1%[77] - Employee benefits expenses slightly decreased by approximately 8.1%, despite a slight reduction in headcount, due to an increase in average salary[164] - Depreciation and amortization expenses decreased by approximately 26.7% due to the full impairment of intangible assets as of March 31, 2024[166] - Financial costs decreased by approximately 5.3% from HKD 4.4 million to HKD 4.1 million, attributed to lower interest rates starting in the second half of the year[167] Share Capital and Financing - The company completed a placement of 140,400,000 new shares at a price of HKD 0.033 per share, raising approximately HKD 4,630,000, netting HKD 4,583,000 for general working capital[129] - The company completed a rights issue on October 15, 2024, raising approximately HKD 25.3 million[158] - The company’s total issued share capital decreased from 842,481,660 shares to 42,124,083 shares following a share consolidation on August 29, 2024[132] - The company plans to allocate approximately HKD 48.0 million for employee costs, HKD 10.0 million for business expansion, and HKD 12.0 million for repaying unrelated interest-bearing loans from the proceeds of the 2024 rights issue[180] Future Plans and Market Position - The company plans to continue expanding its investment and advisory services, focusing on enhancing its market presence and exploring potential acquisitions[25] - The company aims to become a leading provider of valuation and advisory services in Hong Kong, exploring various acquisition opportunities to maintain its market position[183] - The company anticipates multiple interest rate cuts in the coming year, which may create more acquisition opportunities and support economic confidence in Hong Kong[183] Employee and Management - The total remuneration for key management personnel for the six months ended September 30, 2024, was HKD 1,649,000, compared to HKD 1,609,000 for the same period in 2023, reflecting a year-on-year increase of 2.5%[140] - As of September 30, 2024, the group employed a total of 55 full-time employees, with employee benefits expenses amounting to approximately 16.5 million HKD, compared to 15.3 million HKD for the same period in 2023[200]

Financial Performance - Revenue for the six months ended September 30, 2024, was approximately HKD 21.5 million, a decrease of about 7.2% compared to HKD 23.1 million for the same period in 2023[6]. - Loss attributable to owners of the company was approximately HKD 4 million, compared to a loss of about HKD 3.7 million for the same period in 2023[6]. - Basic loss per share attributable to owners of the company was HKD 10.2 cents, compared to HKD 9.1 cents for the same period in 2023[11]. - The total comprehensive loss for the period was HKD 3.5 million, compared to HKD 3.6 million for the same period in 2023[9]. - The total comprehensive income for the period attributable to owners was a loss of HKD 3,996,000[21]. - The total comprehensive loss before tax for the six months ended September 30, 2024, was HKD 3,511,000, compared to a loss of HKD 3,674,000 for the same period in 2023[64]. - The loss attributable to the company's owners was approximately HKD 4 million for the six months ended September 30, 2024, compared to a loss of about HKD 3.7 million in the same period last year, primarily due to a revenue decrease of approximately HKD 1.7 million[170]. Revenue Breakdown - Revenue from assessment and consulting services for the six months ended September 30, 2024, was HKD 15,735,000, an increase from HKD 11,213,000 in the same period of 2023, representing a growth of 40.5%[50]. - Total revenue for the group for the six months ended September 30, 2024, was HKD 21,450,000, down from HKD 23,121,000 in the same period of 2023, reflecting a decrease of 7.2%[50]. - Interest income from financing services decreased significantly to HKD 2,463,000 from HKD 9,525,000 year-over-year, a decline of 74.1%[50]. - The group’s revenue from securities brokerage, underwriting, and investment advisory services was HKD 3,252,000 for the six months ended September 30, 2024, compared to HKD 2,383,000 in the same period of 2023, marking an increase of 36.4%[50]. - Revenue from valuation and consulting services contributed approximately 73.4% to total revenue, increasing from about HKD 11.2 million to approximately HKD 15.7 million, a growth of 40.3%[161]. - The securities brokerage, placement, and underwriting segment accounted for about 15.2% of total revenue, with revenue increasing from approximately HKD 2.4 million to about HKD 3.3 million[163]. Assets and Liabilities - The company reported a total asset value of HKD 496.9 million, compared to HKD 436.9 million as of March 31, 2024[15]. - The company’s total assets as of September 30, 2024, were HKD 300,180,000, a slight decrease from HKD 303,691,000[18]. - The total liabilities amounted to HKD 210,351,000 as of September 30, 2024, compared to HKD 164,777,000 as of March 31, 2024[67]. - The total equity attributable to owners of the company was HKD 307,273,000, compared to HKD 311,269,000 as of March 31, 2024[18]. - The group reported a total asset value of HKD 510,531,000 as of September 30, 2024, compared to HKD 468,468,000 as of March 31, 2024[67]. - The total receivables of loans and interest as of September 30, 2024, were HKD 451,791,000, slightly down from HKD 453,257,000 as of March 31, 2024[99]. - The expected credit loss provision for loans and interest remained unchanged at HKD 102,109,000 as of September 30, 2024[103]. - The group’s investment properties were valued at HKD 8,000,000 as of September 30, 2024, and were mortgaged for bank borrowings of HKD 7,631,000[98]. Cash Flow and Financing - Cash and cash equivalents increased by HKD 10,962,000, reaching HKD 17,919,000 at the end of the period[24]. - Operating cash flow for the six months ended September 30, 2024, was HKD 2,399,000, compared to HKD 1,215,000 for the same period in 2023[24]. - The company reported a net cash inflow from investing activities of HKD 1,449,000, up from HKD 1,122,000 year-over-year[24]. - The company repaid net bank borrowings of HKD 266,000 during the period[24]. - Bank borrowings as of September 30, 2024, were HKD 57,097,000, slightly down from HKD 57,363,000 as of March 31, 2024[122]. - Other borrowings as of September 30, 2024, were HKD 30,000,000, down from HKD 30,870,000 as of March 31, 2024[127]. - The company completed a placement of 140,400,000 shares at HKD 0.033 per share, raising approximately HKD 4,630,000 for general working capital[130]. - The company raised approximately HKD 25.3 million through a rights issue at a subscription price of HKD 0.2 per share, with net proceeds estimated at about HKD 24.2 million after expenses[175]. Employee and Management Costs - The total employee benefits expense for the six months ended September 30, 2024, was HKD 16,510,000, an increase from HKD 15,271,000 in the previous year[78]. - The total compensation for key management personnel for the six months ended September 30, 2024, was approximately HKD 1.649 million, compared to HKD 1.609 million in the previous year[141]. - Employee benefits expenses decreased by approximately 8.1% to about HKD 4 million for the six months ended September 30, 2024, compared to the same period in 2023, despite a slight reduction in headcount[165]. Strategic Focus and Future Outlook - The company is focused on enhancing its market presence and exploring new strategies for growth[6]. - The group aims to become the leading valuation and consulting service provider in Hong Kong, with plans to expand its consulting services to adapt to changing environments and maintain growth[184]. - The group expects multiple interest rate cuts in the coming year, which will enhance market sentiment and create more acquisition opportunities[184]. - The group has no significant investments or major acquisitions of subsidiaries, associates, or joint ventures as of September 30, 2024[192]. Miscellaneous - The company did not declare any dividends for the reporting period[6]. - The company did not recommend any dividend payment for the six months ended September 30, 2024, consistent with the previous year[88]. - The group has not adopted any new or revised Hong Kong Financial Reporting Standards that would have a significant impact on the financial performance and position for the current and prior periods[34]. - The group has not early adopted any new or revised Hong Kong Financial Reporting Standards that have been issued but are not yet effective[35]. - The group faces limited currency risk, primarily related to its RMB-denominated bank balances, with potential losses from RMB fluctuations being negligible[195]. - The group maintains a robust treasury policy, focusing on continuous credit assessments to mitigate credit risk[196].

Financial Performance - For the fiscal year ending March 31, 2024, the group's revenue was approximately HKD 52.4 million, a decrease of about 14.6% compared to the previous fiscal year[29]. - The loss attributable to the owners of the company for the fiscal year was approximately HKD 41.0 million, an increase of about HKD 11.6 million from the loss of HKD 29.4 million in the previous fiscal year[29]. - For the fiscal year ending March 31, 2024, the group recorded total revenue of approximately HKD 52.4 million, a decrease of 14.6% compared to the previous year[64]. - Revenue from financing services contributed about 27.6% to total revenue, with interest income from financing services decreasing approximately 37.6% to about HKD 14.5 million[39]. - Other income and gains increased by 166.1% to approximately HKD 12.4 million, primarily due to a significant reduction in foreign exchange losses and an increase in marketing service income[41]. - Employee benefits expenses decreased by approximately 13.3% due to an increase in employee numbers but a reduction in average salaries[42]. - Financial costs rose by approximately 24.5% to about HKD 8.8 million, mainly due to rising interest rates[44]. - Revenue from valuation and advisory services contributed approximately 52.5% to total revenue, with service fee income decreasing 27.1% to about HKD 27.5 million[66]. - The securities brokerage, placement, and underwriting segment accounted for about 19.9% of total revenue, with income increasing significantly to approximately HKD 10.4 million due to a favorable investment climate in the U.S. stock market[67]. - Other expenses increased by 62.0% for the year ended March 31, 2024, primarily due to hiring more external consultants to explore new business opportunities, leading to increased professional and consulting fees[71]. Strategic Direction - The group has conditionally agreed to acquire a 0.32% stake in an independent third-party company engaged in video game development for HKD 1.25 million, which aligns with the group's strategic direction in the rapidly developing virtual asset sector[30]. - The acquisition of the stake in the video game development company is part of the group's strategy to participate in Web3 projects, particularly in the play-to-earn gaming sector[30]. - The group aims to become a leading provider of valuation and consulting services in Hong Kong, planning to expand its consulting service offerings to adapt to changing environments[23]. - The group will continue to explore various merger and acquisition opportunities to strengthen its market position in the valuation and consulting industry in Hong Kong[23]. - The group anticipates new opportunities arising from the "Belt and Road" initiative and the development of the Guangdong-Hong Kong-Macao Greater Bay Area[59]. - The group is pursuing a license application for virtual asset-related activities, aiming to diversify services for investors and create synergies across various business lines[60]. Market Outlook - The group expects improvements in its securities brokerage, placement, and underwriting services due to a favorable investment atmosphere in the U.S. stock market[34]. - The group anticipates a gradual recovery in demand supported by expected interest rate cuts in the coming years, which will bolster economic confidence and activity in Hong Kong[34]. Financial Position - The group's current ratio was approximately 2.7 and 3.2 as of March 31, 2024, and March 31, 2023, respectively, indicating a strong liquidity position[51]. - The total bank borrowings as of March 31, 2024, were approximately HKD 57.4 million, slightly down from HKD 58.3 million as of March 31, 2023[78]. - The capital-to-debt ratio (lease liabilities and interest-bearing borrowings divided by total equity) increased from approximately 0.28 as of March 31, 2023, to about 0.31 as of March 31, 2024[78]. - The company has no significant investments as of March 31, 2024[91]. - The group has no significant contingent liabilities as of March 31, 2024, consistent with the previous year[168]. - The group has no major or contingent liabilities as of March 31, 2024, indicating a stable financial position[168]. Sustainability and Governance - The group has received the "ESG Special Commendation Award" at the 2023 TVB Environmental, Social, and Governance Awards, recognizing its efforts in sustainability reporting[22]. - The company aims to minimize the adverse environmental impact of its daily operations through energy-saving and resource recycling methods[86]. - The group has established defined contribution retirement benefit plans for all eligible employees under the Mandatory Provident Fund Schemes Ordinance[171]. Accounting and Reporting - The group’s financial reporting aligns with the internal reporting provided to the chief operating decision-makers for resource allocation and performance assessment[181]. - The group recognizes deferred tax assets and liabilities based on temporary differences arising from goodwill and other transactions, with no deferred tax assets or liabilities recognized for business combinations[4][161]. - The group measures investment properties and financial assets at fair value, with significant estimates and judgments impacting the fair value of these assets[166]. - The group assesses and reviews accounting estimates and assumptions continuously, with revisions affecting the current and future periods being recognized accordingly[184]. - The company recognizes contract liabilities when it has received consideration from customers but has not yet transferred the promised services[122]. - The company confirms revenue from customer contracts when control of goods or services is transferred to the customer[145]. - The company will conduct annual impairment tests for goodwill and other intangible assets with indefinite useful lives[152]. - The company recognizes impairment losses on cash-generating units, with any remaining impairment losses deducted from other assets of the cash-generating unit[129]. - The group’s impairment losses on goodwill cannot be reversed in subsequent periods, while other asset impairment losses may be reversed if favorable changes occur[170]. - The company issues new shares upon the exercise of stock options, with proceeds recorded in equity[157].

Financial Performance - Revenue decreased to approximately HKD 52.4 million, a decline of about 14.6% compared to the previous fiscal year[5] - Loss attributable to owners of the company was approximately HKD 41.0 million, compared to a loss of about HKD 29.4 million in the previous fiscal year[5] - Basic loss per share was HKD 0.05, compared to HKD 0.04 in the previous fiscal year[5] - Total comprehensive loss for the year amounted to HKD 39.8 million, compared to HKD 29.8 million in the previous fiscal year[6] - The company experienced a net loss before tax of HKD 40.0 million, compared to HKD 29.7 million in the previous fiscal year[6] - The company reported a total comprehensive loss of HKD 40.990 million for the year, compared to a loss of HKD 29.352 million in the previous year, indicating an increase in losses of approximately 39.5%[10] - The group reported a comprehensive loss before tax of HKD 40,015,000 for the year ending March 31, 2024, compared to HKD 29,729,000 the previous year[29] - The group reported a total of HKD 4,673,000 in other losses, compared to HKD 12,435,000 in the previous year, indicating a significant reduction[39] Revenue Breakdown - The group reported total revenue of HKD 61,385 million for the year, an increase from HKD 52,436 million in the previous year, representing a growth of approximately 16.5%[21] - The group's revenue from valuation and consulting services contributed approximately 52.5% of total revenue, decreasing from approximately HKD 37.7 million to about HKD 27.5 million, a decline of 27.1% due to a lackluster investment market in Hong Kong[84] - Revenue from financing services contributed approximately 27.6% of total revenue, with interest income dropping about 37.6% from approximately HKD 23.2 million to about HKD 14.5 million due to a reduced loan portfolio[85] - The securities brokerage, placement, and underwriting segment accounted for approximately 19.9% of total revenue, with earnings increasing significantly from approximately HKD 0.4 million to about HKD 10.4 million, driven by a strong investment atmosphere in the U.S. market[87] Expenses and Costs - The company reported a significant increase in employee benefit expenses, totaling HKD 31.6 million, compared to HKD 36.4 million in the previous year[6] - Employee benefits expenses, including director remuneration, totaled HKD 34,220,000, up from HKD 29,778,000, indicating a 14.9% increase[38] - Financial costs increased by approximately 24.5% from about HKD 7.1 million to approximately HKD 8.8 million, primarily due to rising interest rates[92] - Other expenses increased by 62.0% due to hiring more external consultants to explore new business opportunities[93] Assets and Liabilities - As of March 31, 2024, total assets amounted to HKD 436,865,000, while total liabilities were HKD 161,741,000, resulting in a net asset value of HKD 275,124,000[7] - The company reported a significant increase in current assets, totaling HKD 336,921,000 compared to HKD 335,168,000 in the previous year, reflecting a growth of approximately 0.52%[7] - Non-current liabilities decreased from HKD 40,017,000 to HKD 33,082,000, indicating a reduction of about 17.5% year-over-year[8] - The company's total liabilities as of March 31, 2024, were HKD 55,333,000, compared to HKD 28,672,000 in the previous year, indicating an increase in liabilities[24][27] Strategic Initiatives - The company plans to expand its market presence through strategic acquisitions and new product launches in the upcoming fiscal year[7] - The company aims to achieve a revenue growth target of 10% for the next fiscal year, supported by new technology initiatives[7] - The company plans to focus on expanding its market presence and enhancing its product offerings in the upcoming fiscal year[24] - The group aims to become a comprehensive securities firm in Hong Kong, focusing on sustainable growth and increasing revenue sources through capital expansion and business diversification[117] Compliance and Governance - The group has emphasized the importance of compliance with the revised Hong Kong Financial Reporting Standards, which will enhance transparency and accuracy in financial reporting[14] - The board of directors believes that having the same person serve as both chairman and CEO provides strong leadership and enhances efficiency in business decision-making[123] - The group has adhered to all relevant laws and regulations in Hong Kong as of March 31, 2024, ensuring compliance in its operations[124] Employee and Community Engagement - The group emphasizes employee welfare and adheres to labor laws, providing benefits such as medical compensation and annual events[126] - The group is committed to environmental protection through energy-saving measures and resource recycling in its daily operations[125] Market Conditions and Future Outlook - The high interest rate environment has hindered the development of acquisition opportunities and growth in valuation and consulting services as of March 31, 2024[116] - The company anticipates that the "Belt and Road" initiative and related policies in the Guangdong-Hong Kong-Macao Greater Bay Area will create new opportunities for Hong Kong as an international financial hub[116]

Financial Performance - Revenue for the six months ended September 30, 2023, was approximately HKD 23.1 million, a decrease of about 24.0% compared to HKD 30.4 million for the same period in 2022[2] - Loss attributable to owners of the company was approximately HKD 3.7 million, compared to a loss of HKD 3.6 million for the same period in 2022[2] - Basic loss per share attributable to owners of the company was HKD 0.52[3] - Total comprehensive loss for the six months ended September 30, 2023, was HKD 3.6 million, compared to HKD 3.6 million for the same period in 2022[3] - The total comprehensive income for the period was a loss of HKD 3,686,000, compared to a loss of HKD 3,572,000 in the same period of 2022, indicating a slight increase in losses[7] - The group recorded a loss attributable to owners of the company of approximately HKD 3.7 million for the six months ended September 30, 2023, compared to a loss of approximately HKD 3.6 million in the same period in 2022[104] Assets and Liabilities - Non-current assets as of September 30, 2023, totaled HKD 37.4 million, down from HKD 63.5 million as of March 31, 2023[4] - Current assets as of September 30, 2023, amounted to HKD 439.8 million, an increase from HKD 409.3 million as of March 31, 2023[4] - Total liabilities as of September 30, 2023, were HKD 133.2 million, compared to HKD 126.6 million as of March 31, 2023[4] - The total assets as of September 30, 2023, amounted to HKD 409,700,000, compared to HKD 425,422,000 as of September 30, 2022[31] - The total liabilities as of September 30, 2023, were HKD 33,943,000, an increase from HKD 27,628,000 in the previous year[31] - Total assets as of September 30, 2023, amounted to HKD 477,139,000, an increase of 1% from HKD 472,803,000 as of March 31, 2023[34] - Total liabilities increased to HKD 137,285,000 as of September 30, 2023, compared to HKD 131,906,000 as of March 31, 2023, reflecting a rise of 4%[34] Cash Flow - The net cash flow from operating activities for the six months ended September 30, 2023, was HKD 65,000, a significant improvement compared to a cash outflow of HKD 7,908,000 in the same period of 2022[10] - The company reported a net cash inflow from investing activities of HKD 1,122,000 for the six months ended September 30, 2023, compared to HKD 4,971,000 in the previous year, indicating a decrease of approximately 77.5%[10] - The financing activities resulted in a net cash outflow of HKD 907,000 for the six months ended September 30, 2023, compared to a net outflow of HKD 124,000 in the same period of 2022[10] - The company’s cash and cash equivalents increased to HKD 6,808,000 as of September 30, 2023, from HKD 6,528,000 at the beginning of the period, representing a growth of approximately 4.3%[10] - The company raised HKD 4,584,000 from the placement of shares during the period, contributing positively to its cash flow[10] Employee Expenses - The company reported a decrease in employee benefit expenses to HKD 15.3 million for the six months ended September 30, 2023, from HKD 19.9 million in the same period of 2022[3] - Employee benefit expenses for the six months ended September 30, 2023, totaled HKD 15,271,000, a decrease of 23% from HKD 19,947,000 in the same period of 2022[41] - Employee benefits expenses for the six months ended September 30, 2023, were approximately HKD 15.3 million, compared to HKD 19.9 million for the same period in 2022, reflecting a decrease of about 23.1%[128] Revenue Breakdown - Revenue from assessment and consultancy services for the six months ended September 30, 2023, was HKD 11,213,000, down 37.5% from HKD 17,993,000 in the previous year[29] - The financing services interest income for the six months ended September 30, 2023, was HKD 9,525,000, a decrease of 22.2% from HKD 12,253,000 in the same period of 2022[29] - Revenue from valuation and advisory services contributed approximately 48.5% to total revenue, decreasing from about HKD 18.0 million to approximately HKD 11.2 million, a decline of 37.7%[98] - Revenue from financing services contributed approximately 41.2% to total revenue, with interest income dropping from about HKD 12.3 million to approximately HKD 9.5 million, a decrease of 22.3%[98] - The securities brokerage, placement, and underwriting segment accounted for approximately 10.3% of total revenue, increasing significantly from about HKD 0.2 million to approximately HKD 2.4 million[98] Corporate Governance - The company has adhered to all provisions of the corporate governance code as of September 30, 2023, except for the separation of roles between the Chairman and the CEO, which are held by the same individual[144] - The audit committee consists of three members, all of whom are independent non-executive directors, and has reviewed the interim financial statements[150] - The company emphasizes maintaining a high-quality board composition and effective accountability systems to protect shareholder interests[144] - The board believes that having the same person serve as both Chairman and CEO provides strong leadership and enhances efficiency in decision-making[144] Strategic Focus - The company continues to focus on investment holding and providing advisory services, with no new product launches or significant market expansions reported in the current period[11] - The company plans to continue focusing on expanding its assessment and consultancy services despite the recent revenue decline[28] - The group aims to expand its advisory services and explore various merger and acquisition opportunities to strengthen its market position in Hong Kong[113] - The group has submitted an application to the Securities and Futures Commission to engage in virtual asset-related activities, pending regulatory approval[113] Shareholder Information - The company did not declare any dividends for the reporting period[2] - The company did not recommend the payment of dividends for the six months ended September 30, 2023, consistent with the same period in 2022[48] - Aperto Investments Limited holds 230,360,000 shares, representing 27.34% of the issued shares as of September 30, 2023[139] - The company did not repurchase any of its listed shares on GEM during the six months ended September 30, 2023[140] Other Financial Information - The company’s total equity attributable to owners was HKD 348.6 million as of September 30, 2023, slightly down from HKD 349.7 million as of March 31, 2023[6] - The accumulated losses increased to HKD 308,962,000 as of September 30, 2023, from HKD 305,276,000 as of April 1, 2023, reflecting an increase of approximately 0.9%[7] - The company’s loans bear interest rates ranging from approximately 6% to 48% as of September 30, 2023[58] - The company’s investment properties are valued based on the highest and best use measurement, with no significant differences from their actual use[55]

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。 ROMA (META) GROUP LIMITED 羅 馬（ 元 宇 宙 ）集 團 有 限 公 司 * （於開曼群島註冊成立之有限公司） （股份代號：8072） 截至二零二三年九月三十日止六個月 中期業績公告 羅馬（元宇宙）集團有限公司*（「本公司」）董事會（分別為「董事」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之未經審核簡明綜 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之相關規定。 承董事會命 羅馬（元宇宙）集團有限公司 執行董事、行政總裁、 主席兼公司秘書 余季華 香港，二零二三年十一月十日 ...

香港聯合交易所有限公司（「聯交所」）GEM之特色 GEM之定位，乃為中小型公司提供一個上市之市場，此等公司相比起其他在聯交所上市 之公司可能帶有較高投資風險。有意投資之人士應瞭解投資於該等公司之潛在風險，並應 經過審慎周詳之考慮後方作出投資決定。 由於GEM上市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 受較大之市場波動風險，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，並明確表示概不就因本報告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，旨在提供有關羅馬（元 宇宙）集團有限公司（「本公司」）之資料。本公司各董事（「董事」）願就本報告共同及個別地 承擔全部責任，並在作出一切合理查詢後確認，就彼等所深知及確信，本報告所載資料在 各重大方面均屬準確及完整，並無誤導或欺詐成分，亦無遺漏任何其他事項，足以令致本 報告所載任何陳述或本報告產生誤導。 財務摘要 截至二零二三年六月三十日止三個月： — 不宣派 ...

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。 ROMA (META) GROUP LIMITED 羅 馬（ 元 宇 宙 ）集 團 有 限 公 司 * （於開曼群島註冊成立之有限公司） （股份代號：8072） 截至二零二三年六月三十日止三個月 第一季業績公告 羅馬（元宇宙）集團有限公司（「本公司」）董事會（分別為「董事」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之未經審核簡明綜 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」）內有關第一季業績初步公告附載資料之相 關規定。 承董事會命 羅馬（元宇宙）集團有限公司 執行董事、行政總裁、主席及 公司秘書 余季華 香港，二零二三年八月十日 ...

Financial Performance - The group's revenue for the fiscal year ending March 31, 2023, was approximately HKD 61.4 million, a decrease of about 32.8% compared to the previous fiscal year[15]. - Revenue from valuation and advisory services contributed approximately 61.4% to total revenue, decreasing from approximately HKD 64.0 million to about HKD 37.7 million, a decline of 41.1%[25]. - Financing services contributed approximately 37.9% to total revenue, with interest income slightly decreasing by about 7.6% from approximately HKD 25.2 million to about HKD 23.2 million[26]. - Other income and losses decreased by 46.6% to approximately HKD 4.6 million, primarily due to a foreign exchange loss of about HKD 6.7 million compared to a gain of HKD 2.2 million in the previous year[27]. - The loss attributable to owners of the company was approximately HKD 29.4 million, a decrease of about HKD 5.5 million from the previous year's loss of HKD 34.9 million[33]. - The group recorded revenue of approximately HKD 61.4 million for the year ended March 31, 2023, a decrease of about 32.8% compared to the previous year[24]. Corporate Strategy and Development - The group aims to become a leading provider of valuation and consulting services in Hong Kong, planning to expand its consulting service offerings to adapt to changing environments[18]. - The group is exploring various merger and acquisition opportunities to maintain and strengthen its market position in the valuation and consulting industry in Hong Kong[18]. - The group aims to provide comprehensive quality services to maintain growth and optimize its corporate structure through strategic sales of underperforming subsidiaries[24]. - The group is actively exploring various merger and acquisition opportunities to enhance its market position in the Hong Kong valuation and advisory industry[24]. - The group has submitted applications to the Securities and Futures Commission for licenses to engage in virtual asset-related activities, aiming to diversify its service offerings[20]. - The group continues to monitor its license application status and seeks new opportunities to achieve growth and profitability, maximizing value for shareholders[20]. Market Conditions and Challenges - The ongoing impact of the COVID-19 pandemic and expected interest rate hikes have hindered the group's growth in securities brokerage, placement, and investment advisory services[18]. - Market sentiment has been negatively impacted by the pandemic and anticipated interest rate hikes, hindering growth in securities brokerage and asset management services[62]. - The anticipated development of the "Belt and Road" initiative and policies related to the Guangdong-Hong Kong-Macao Greater Bay Area are expected to create new opportunities for Hong Kong as an international financial hub[18]. Governance and Compliance - The company has complied with all relevant laws and regulations in Hong Kong during the fiscal year[35]. - The company has complied with all provisions of the GEM Listing Rules Appendix 15 Corporate Governance Code, except for deviation from Code Provision C.2.1[74]. - The company has implemented a whistleblowing policy to allow stakeholders to report any misconduct confidentially[89]. - The company ensures compliance with disclosure regulations under the GEM listing rules and has implemented measures for fair disclosure of information[113]. - The company has established a remuneration committee to review its remuneration policies based on operational performance and market practices[157]. Financial Position and Assets - As of March 31, 2023, the group's net current assets were approximately HKD 282.8 million, compared to HKD 188.3 million as of March 31, 2022, reflecting a significant increase[39]. - The group's total bank borrowings amounted to approximately HKD 58.3 million as of March 31, 2023, up from HKD 49.2 million as of March 31, 2022[40]. - The group's current ratio improved to approximately 3.2 as of March 31, 2023, compared to 2.6 as of March 31, 2022, indicating better liquidity[39]. - The capital debt ratio increased from approximately 0.25 as of March 31, 2022, to approximately 0.28 as of March 31, 2023, suggesting a rise in leverage[40]. - As of March 31, 2023, the total amount of receivables and interest for the group was HKD 517,948,000, with an expected credit loss provision of HKD 142,134,000[195]. Employee and Management - Employee benefit expenses decreased by approximately 16.1% due to the sale of subsidiaries, while the group issued discretionary bonuses to retain high-caliber personnel[28]. - Employee benefit expenses totaled approximately HKD 36.4 million for the year ended March 31, 2023, down from HKD 43.4 million for the previous year[49]. - The company is committed to promoting gender diversity in senior management and board positions through regular reviews and targeted recruitment efforts[102]. - The company emphasizes the importance of continuous professional development for all directors, who participated in relevant training sessions[88]. Audit and Financial Reporting - The independent auditor's report confirms that the consolidated financial statements fairly reflect the group's financial position as of March 31, 2023, in accordance with Hong Kong Financial Reporting Standards[191]. - The independent auditor identified the impairment assessment of receivables and interest as a key audit matter due to the complexity involved[194]. - The audit procedures included evaluating the group's policies regarding the impairment of receivables and assessing the parameters used in estimating expected credit loss rates[198]. - The financial statements were prepared in compliance with the disclosure requirements of the Hong Kong Companies Ordinance[191]. Shareholder Information - The board decided not to recommend any final dividend for the year ending March 31, 2023, consistent with the previous year[60]. - The company reported no final dividend for the year ended March 31, 2023, consistent with the previous year[131]. - The company has established a dividend policy aimed at providing sustainable returns to shareholders while retaining sufficient reserves for future development[115]. - The company’s communication policy ensures timely and effective dissemination of information to shareholders[122].