EASY REPAY FINANCE & INVESTMENT LIMITED 易還財務投資有限公司 （於百慕達存續之有限公司） （股份代號：8079） 截至二零二三年三月三十一日止年度之末期業績 香港聯合交易所有限公司（「聯交所」）GEM之特色 GEM的定位，乃為中小型公司提供一個上市的市場，此等公司相比起其他在聯 交所上市的公司帶有較高投資風險。有意投資的人士應了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 板買賣之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公佈之內容概不負責，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佈全部或任何部分內容而 產生或因依據該等內容而引致之任何損失承擔任何責任。 本公佈（易還財務投資有限公司（「本公司」）董事（「董事」）願共同及個別對此負全責） 乃遵照香港聯合交易所有限公司GEM證券上市規則（「GEM上市規則」）之規定而 提供有關本公司之資料。董事經作出一切合理查詢後，確認就彼等所知及 ...

Financial Performance - The group's revenue for the nine months ended December 31, 2022, was approximately HKD 56,000,000, a decrease of 29.3% compared to HKD 79,300,000 for the same period in 2021[6] - The loss attributable to owners of the company for the nine months ended December 31, 2022, was approximately HKD 34,400,000, compared to a loss of HKD 29,700,000 for the same period in 2021, representing a 15.4% increase in losses[6] - For the three months ended December 31, 2022, the group's revenue was HKD 14,017,000, down 47.1% from HKD 26,414,000 in the same quarter of 2021[7] - The gross profit for the nine months ended December 31, 2022, was HKD 29,590,000, a decrease of 27.3% from HKD 40,704,000 for the same period in 2021[7] - Operating loss for the nine months ended December 31, 2022, was HKD 32,367,000, compared to HKD 29,783,000 for the same period in 2021, indicating a 8.7% increase in operating losses[7] - The total comprehensive loss for the nine months ended December 31, 2022, was HKD 34,439,000, compared to HKD 29,748,000 for the same period in 2021[8] - The company reported a basic and diluted loss per share of HKD 10.89 cents for the nine months ended December 31, 2022, compared to HKD 10.87 cents for the same period in 2021[7] - The company reported a loss per share of approximately HKD 0.087 for the nine months ended December 31, 2022, compared to HKD 0.109 for the same period in 2021[21] Dividend Policy - The board of directors did not recommend the payment of dividends for the nine months ended December 31, 2022, consistent with the previous year[6] - The company did not recommend the payment of dividends for the nine months ended December 31, 2022, consistent with the previous year[19] Revenue Breakdown - Revenue from lending for the three months ended December 31, 2022, was HKD 3,398,000, while for the nine months it was HKD 19,650,000, down from HKD 25,828,000 in the previous year[14] - Revenue from retail and wholesale sales of grocery products, cash vouchers, and frozen foods for the three months ended December 31, 2022, was HKD 10,619,000, compared to HKD 17,621,000 in the same period of 2021[14] - The company’s income from external customers in Hong Kong for the nine months ended December 31, 2022, was HKD 56,030,000, down from HKD 79,256,000 in the previous year[16] - Lending division generated approximately HKD 19,700,000 in revenue over the nine-month period, with expectations for continued stable income in the future[28] - Retail and wholesale business revenue decreased by about 32% compared to the same period in 2021, totaling approximately HKD 36,400,000, down from HKD 53,400,000[30] Product Development - The company has launched a new product line for pet products, including supplements and pet food, as part of its strategy to meet changing customer demands[26] - The company continues to develop its own brand products to adapt to market changes, including a new line of human health supplements named "Cordyceps 19" due to the COVID-19 pandemic[26] - The company launched new product lines in pet products and human supplements, leading to a significant increase in inventory and deposits as of December 31, 2022[31] Capital and Shareholder Information - The company completed a share placement on November 21, 2022, issuing 72,105,000 shares at a placement price of HKD 0.149 per share, raising approximately HKD 10,744,000[33] - The net proceeds from the placement, estimated at HKD 9,819,000, will be used for expanding the lending business and general working capital[33] - The company agreed to acquire approximately 90.1% of the shares in Lianwang Limited for HKD 1,000,000, along with a subscription agreement for 43,000,000 new shares at HKD 0.20 each[35] - A similar acquisition was made for approximately 90.1% of Pet Supermarket Limited, with the same terms as the previous acquisition[36] - The company’s capital structure changed with the number of issued shares increasing from 360,539,031 to 432,644,031 after the placement[34] - As of December 31, 2022, the major shareholder, Baofeng Management Limited, held approximately 41.88% of the issued share capital[39] Corporate Governance - The company has adopted the trading standards as per GEM Listing Rules 5.48 to 5.67, confirming compliance by all directors during the nine-month period[42] - The company has adhered to the corporate governance code as outlined in Appendix 15 of the GEM Listing Rules throughout the nine-month period[43] - An audit committee has been established to review the annual report, financial statements, interim reports, and quarterly reports, ensuring compliance with applicable accounting standards[44] - The unaudited consolidated performance for the nine-month period has been reviewed by the audit committee, which confirmed that the performance was prepared in accordance with applicable accounting standards and regulations[46] - A remuneration committee has been formed, consisting of four independent non-executive directors and three executive directors, to review and establish remuneration policies based on operational performance and market practices[47] - A nomination committee has been established to review any proposed changes and recommend candidates for directorships to the board[48] - The board of directors includes four executive directors and four independent non-executive directors, ensuring a balanced governance structure[49]

Financial Performance - The group's revenue for the nine months ended December 31, 2022, was approximately HKD 56,000,000, a decrease of 29.3% compared to HKD 79,300,000 for the same period in 2021[5] - The loss attributable to the owners of the company for the nine months ended December 31, 2022, was approximately HKD 34,400,000, compared to a loss of HKD 29,700,000 for the same period in 2021, representing a 15.4% increase in losses[5] - For the three months ended December 31, 2022, the group's revenue was HKD 14,017,000, down 47.1% from HKD 26,414,000 in the same quarter of 2021[6] - The gross profit for the nine months ended December 31, 2022, was HKD 29,590,000, a decrease of 27.3% from HKD 40,704,000 for the same period in 2021[6] - Operating loss for the nine months ended December 31, 2022, was HKD 32,367,000, compared to HKD 29,783,000 for the same period in 2021, indicating a 8.7% increase in operating losses[6] - The basic and diluted loss per share for the nine months ended December 31, 2022, was HKD 0.1089, slightly higher than HKD 0.1087 for the same period in 2021[6] - The total equity attributable to the owners of the company as of December 31, 2022, was HKD 191,371,000, down from HKD 237,946,000 as of December 31, 2021[7] Dividend Policy - The board of directors does not recommend the payment of dividends for the nine months ended December 31, 2022, consistent with the previous year[5] - The group did not recommend the payment of dividends for the nine months ended December 31, 2022, consistent with the previous year[18] Revenue Breakdown - Revenue from lending for the three months ended December 31, 2022, was HKD 3,398,000, down from HKD 8,793,000 in the same period of 2021, a decrease of 61.3%[13] - Revenue from retail and wholesale sales of grocery products, cash vouchers, and frozen foods for the three months ended December 31, 2022, was HKD 10,619,000, down from HKD 17,621,000 in the same period of 2021, a decrease of 39.4%[13] - The lending division generated approximately HKD 19,700,000 in revenue over the nine-month period, with expectations for continued stable income in the future[28] - Retail and wholesale business revenue decreased by about 32% compared to the same period in 2021, totaling approximately HKD 36,400,000, down from HKD 53,400,000[29] Product Development - The group launched a new product line for pet products, including supplements and pet food, during the nine months ended December 31, 2022[25] - The group continues to develop its own brand products to meet changing customer demands, including a new line of human health supplements named "Cordyceps 19" due to the COVID-19 pandemic[26] - The company launched new product lines in pet products and human supplements, leading to a significant increase in inventory and deposits as of December 31, 2022[30] Corporate Actions - The company completed a placement of 72,105,000 shares at a price of HKD 0.149 per share, raising approximately HKD 10,744,000, with a net amount of about HKD 9,819,000 after expenses[32] - Following the placement, the total number of shares increased from 360,539,031 to 432,644,031[33] - The company agreed to purchase 901 shares representing approximately 90.1% of a subsidiary for HKD 1,000,000, along with a subscription for 43,000,000 new shares at HKD 0.20 each, totaling HKD 8,600,000[34] - A similar agreement was made to acquire 901 shares of another subsidiary for HKD 1,000,000, with the same subscription terms for new shares[35] Shareholder Information - As of December 31, 2022, the major shareholder, Baofeng Management Limited, held approximately 41.88% of the issued share capital[37] - The chairman and executive director, Mr. Chen Ende, is the sole beneficial owner of Baofeng Management Limited[38] Compliance and Governance - The financial statements were prepared in accordance with the Hong Kong Financial Reporting Standards and GEM Listing Rules[10] - The group has adopted revised Hong Kong Financial Reporting Standards effective from April 1, 2022, with no significant impact on the financial position or performance during the reporting period[11] - The group has not provided any corporate guarantees to third parties as of December 31, 2022[22] - The company has not purchased, sold, or redeemed any of its listed securities during the nine-month period[39] - The board of directors has confirmed compliance with the trading standards throughout the nine-month period[41] - The audit committee has reviewed the unaudited consolidated performance for the nine-month period, ensuring compliance with applicable accounting standards[45] - The company has established a remuneration committee consisting of four independent non-executive directors and three executive directors to review and set remuneration policies[46] - The company has formed a nomination committee to provide recommendations on any proposed changes and the election of directors[47]

EASY REPAY FINANCE & INVESTMENT LIMITED 易還財務投資有限公司 （於百慕達存續之有限公司） （股份代號：8079） 截至二零二二年九月三十日止六個月之業績公佈 香 港 聯 合 交 易 所 有 限 公 司（「聯 交 所」）GEM的特色 GEM之定位乃為相比起其他在聯交所上市之公司帶有較高投資風險之中小型公 司 提 供 一 個 上 市 之 市 場。有 意 投 資 之 人 士 應 了 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上市之公司一般為中小型公司，在GEM買賣之證券可能會較於聯交所 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 公 佈 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 佈 全 部 或 任 何 部 分 內 容 而 產生或因依據該等內容而引致之任何損失承擔任何責任。 本 公 佈（易 還 財 ...

品 易 還 財 務 投 資 有 限 公 司 EASY REPAY FINANCE & INVESTMENT LIMITED 於 百 基 建 存 續 之 有 限 公 司 股 份 代 號 : 8079 2022/23 中期報告 香 港 聯 合 交 易 所 有 限 公 司（「聯 交 所」）GEM之特色 GEM之定位乃為相比起其他在聯交所上市之公司帶有較高投資風 險之中小型公司提供一個上市之市場。有意投資之人士應了解投資 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上市之公司一般為中小型公司，在GEM買賣之證券可能會 較於聯交所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依據該等內容而引致之任何損失承 擔任何責任。 本 報 告（易 還 財 務 投 資 有 限 公 司（「本 公 司」）各 董 事（「董 事」）願 共 同 及 個 別 對 此 負 全 責）乃 遵 照 香 港 聯 合 交 易 所 有 ...

EST 易 還 財 務 投 資 有 限 公 司 EASY REPAY FINANCE & INVESTMENT LIMITED 於 百 基 建 存 續 之 有 限 公 司 股 份 代 號 : 8079 2022/23 第一季度業績報告 香 港 聯 合 交 易 所 有 限 公 司（「聯 交 所」）GEM之特色 GEM之定位乃為相比起其他在聯交所上市之公司帶有較高投資風 險之中小型公司提供一個上市之市場。有意投資之人士應了解投資 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上市之公司一般為中小型公司，在GEM買賣之證券可能會 較於聯交所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香港聯合交易所有限公司對本報告之 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依據該等內容而 引致之任何損失承擔任何責任。 本 報 告（易 還 財 務 投 資 有 限 公 司（「本 公 司」）各 董 事（「董 事」）願 共 同 ...

Financial Performance - Total revenue for the fiscal year ended March 31, 2022, was HKD 98,271,000, a decrease from HKD 115,368,000 in the previous year, representing a decline of approximately 14.5%[11] - The company reported a loss of HKD 64,324,000 for the fiscal year, compared to a loss of HKD 94,698,000 in the prior year, indicating an improvement of about 32%[11] - Total assets decreased to HKD 225,133,000 from HKD 278,695,000, reflecting a reduction of approximately 19.2%[11] - The total liabilities increased to HKD 21,763,000 from HKD 11,001,000, marking an increase of approximately 97.5%[11] - For the fiscal year ending March 31, 2022, the company's revenue was approximately HKD 98.3 million, a decrease from HKD 115.4 million in 2021[21] - The lending segment generated revenue of about HKD 27.5 million for the fiscal year, down from HKD 31.2 million in 2021[22] - The retail and wholesale segment reported revenue of approximately HKD 70.7 million, compared to HKD 84.2 million in 2021[24] Business Strategy and Expansion - The lending business generated revenue of approximately HKD 27,500,000, continuing to be a core business for the company[14] - The company plans to expand its lending and retail businesses by hiring more sales and delivery personnel and upgrading its online platform[15] - The company aims to diversify its business by exploring investment opportunities in different industry sectors[15] - The company has been actively seeking suitable investment opportunities to achieve business diversification[15] - The company has been adapting its strategies in response to the changing market conditions due to the COVID-19 pandemic[15] Corporate Governance - The company has been adhering to the GEM Listing Rules Appendix 15 corporate governance code throughout the fiscal year ending March 31, 2022, with one exception regarding the separation of roles between the Chairman and CEO[56] - The board believes that having the same individual serve as both Chairman and CEO strengthens leadership and enhances strategic planning efficiency[57] - The board is responsible for establishing corporate governance policies and monitoring compliance with all applicable laws and regulations[58] - All directors confirmed compliance with the trading standards as per GEM Listing Rules during the fiscal year ending March 31, 2022[59] - The board of directors held 5 meetings during the fiscal year ending March 31, 2022, with all members attending all meetings[60] Employee Compensation and Training - The total employee compensation for the year ended March 31, 2022, was approximately HKD 34,300,000, up from HKD 32,800,000 in 2021[39] - Total number of employees trained as of March 31, 2022, was 90, a decrease of 9.09% from 99 in the previous year[185] - 100% of employees participated in training, maintaining the same percentage as the previous year[185] - Average training hours per employee increased by 6.70% to 2.23 hours in FY2022 compared to 2.09 hours in FY2021[187] Environmental, Social, and Governance (ESG) Initiatives - The company has established a comprehensive Environmental, Social, and Governance (ESG) report to provide stakeholders with an overview of its performance and initiatives in these areas[131] - The group has integrated sustainability into its business operations as a key part of its corporate strategy[135] - The board emphasizes the importance of sustainability for future development and conducts annual corporate risk assessments to identify potential risks[136] - The group aims to create long-term value for shareholders by addressing environmental, social, and governance (ESG) issues[138] Emissions and Environmental Impact - Total greenhouse gas emissions amounted to 530.23 tons of CO2 equivalent, a decrease of 6.46% compared to the previous year[148] - The company aims to consider using more environmentally friendly fuel types in the next reporting period to reduce its carbon footprint[146] - The company is committed to complying with all relevant laws and regulations regarding emissions and environmental management[145] - The total amount of non-hazardous waste generated was 5.37 tons, a decrease of 2.36% from 5.50 tons in the previous year[149] Shareholder Engagement and Capital Structure - The company reported a total distributable reserve of HKD 200,966,000 as of March 31, 2022[105] - No dividends were recommended for the year ended March 31, 2022, consistent with the previous year[43] - A conditional cash offer was made on April 29, 2022, for the purchase of 82,288,613 shares, representing approximately 34.24% of the company's issued share capital[44] Compliance and Risk Management - The board is responsible for the internal control system and has established a risk management system to protect shareholder interests[81] - The company has implemented monitoring procedures to prevent unauthorized access to insider information[86] - The risk management and internal control systems have been deemed effective and sufficient by the board and audit committee[84] Supplier and Customer Relations - The company emphasizes the importance of supplier environmental and social performance in its supply chain management[192] - The company has implemented multiple communication channels for customer feedback, ensuring timely responses[198] - Customer safety remains the top priority, and the company will investigate any identified safety hazards or quality issues with materials and products[200]

Financial Performance - The group's revenue for the nine months ended December 31, 2021, was approximately HKD 79,300,000, a decrease of about 16.08% compared to HKD 94,500,000 for the same period in 2020[5] - The loss attributable to the owners of the company for the nine months ended December 31, 2021, was approximately HKD 29,700,000, compared to HKD 26,500,000 for the same period in 2020[5] - The total comprehensive loss for the period was HKD 29,748,000, compared to HKD 27,189,000 for the same period in 2020[8] - Basic and diluted loss per share for the nine months ended December 31, 2021, was HKD 0.1237, compared to HKD 0.1102 for the same period in 2020[8] - The company's revenue for the nine months ended December 31, 2021, was HKD 79,256,000, a decrease from HKD 94,505,000 for the same period in 2020, representing a decline of approximately 16%[20] - Revenue from lending for the nine months ended December 31, 2021, was HKD 25,828,000, compared to HKD 29,847,000 for the same period in 2020, reflecting a decrease of about 14%[17] - The company reported a loss attributable to owners of the company of HKD 29,748,000 for the nine months ended December 31, 2021, compared to a loss of HKD 26,479,000 for the same period in 2020, indicating an increase in losses[24] - The retail and wholesale segment's revenue was approximately HKD 53.4 million for the nine-month period, a decrease of 17.46% compared to the same period in 2020[42] - For the nine-month period ending December 31, 2021, the company's revenue was approximately HKD 79.3 million, a decrease of about 16.08% compared to the same period last year[38] - The company reported a loss attributable to shareholders of approximately HKD 29.7 million for the nine-month period, compared to a loss of HKD 26.5 million in the same period of 2020[38] Dividends and Equity - The board of directors does not recommend the payment of dividends for the nine months ended December 31, 2021, consistent with the previous year[5] - The company did not recommend the payment of dividends for the nine months ended December 31, 2021, consistent with the previous year[22] - The group's total equity as of December 31, 2021, was HKD 335,203,000, a decrease from HKD 363,092,000 as of the previous year-end[10] Business Operations - The group primarily engages in lending, retail, and wholesale businesses[13] - The company is listed on the GEM of the Hong Kong Stock Exchange[12] - The main operating location of the company is in Hong Kong[12] - The company’s operations are not seasonal or cyclical, and performance obligations are part of contracts expected to last one year or less[17] - The lending business generated revenue of approximately HKD 25.8 million during the nine-month period, with expectations for sustainable income in the future[40] - The company has been developing its own brand products since 2015, including various food items sourced from local and overseas suppliers[36] - The COVID-19 pandemic has significantly impacted the restaurant industry in Hong Kong, leading to restrictions that affected operations[36] - The company operates four retail stores located in Wan Chai, Lai Chi Kok, Tai Po, and Kowloon Bay, focusing on providing ready-to-eat food products[41] Financial Provisions and Tax - The expected credit loss provision for loans and advances to customers was HKD 8,084,000 for the nine months ended December 31, 2021, compared to HKD 26,298,000 for the same period in 2020[8] - The company has not recognized any provision for Hong Kong profits tax for the nine months ended December 31, 2021, as there were no assessable profits[21] Corporate Governance - The audit committee has reviewed the unaudited consolidated results for the nine months ended December 31, 2021, and confirmed compliance with applicable accounting standards[58] - The company has established a remuneration committee responsible for reviewing and setting the remuneration policies for directors and senior management based on operational performance and market practices[59] - The company has complied with the GEM Corporate Governance Code during the nine-month period, with a noted deviation from the code regarding the separation of roles between the chairman and the CEO[55] - The board of directors consists of two executive directors and three independent non-executive directors, ensuring a balanced governance structure[62] - The company has established a nomination committee to review and recommend any changes to the board of directors[60] - The company confirmed that all directors complied with the trading regulations during the nine months ended December 31, 2021[54] - The company has not disclosed any competitive interests held by directors or major shareholders that could conflict with the group's business[53] Share Options - The company has implemented a new share option scheme to reward eligible participants for their contributions to the group[26] - The new stock option plan allows for the issuance of stock options not exceeding 1% of the company's issued share capital within any 12-month period[8] - As of March 31, 2021, 385,000 unexercised stock options expired, resulting in a transfer of the corresponding amount to accumulated losses[29] - As of December 31, 2021, Mr. Lo Ka-ki holds 2,185,000 shares, representing 0.91% of the company's issued share capital[46] - Major shareholder Rich Treasure Group Limited, through its wholly-owned subsidiary, holds 82,288,613 shares, accounting for 34.23% of the company's issued share capital[49] - The company did not purchase, sell, or redeem any of its listed securities during the nine months ended December 31, 2021[51]

Financial Performance - The company's revenue for the six months ended September 30, 2021, was approximately HKD 52,800,000, a decrease of 14.5% compared to HKD 61,900,000 for the same period in 2020[4] - The loss attributable to owners for the six months ended September 30, 2021, was approximately HKD 9,700,000, compared to a loss of HKD 6,000,000 for the same period in 2020, representing an increase in loss of 61.7%[4] - Gross profit for the six months ended September 30, 2021, was HKD 27,683,000, down 26.4% from HKD 37,573,000 in the same period of 2020[6] - Operating loss for the six months ended September 30, 2021, was HKD 9,765,000, compared to an operating loss of HKD 6,575,000 for the same period in 2020, indicating a deterioration of 48.5%[6] - Total comprehensive loss for the six months ended September 30, 2021, was HKD 9,692,000, compared to HKD 6,929,000 for the same period in 2020, reflecting an increase of 40.7%[8] - The net loss for the six months ended September 30, 2021, was HKD 9,692,000, compared to a net loss of HKD 6,034,000 for the same period in 2020[27] - The company reported a comprehensive loss of HKD 9,692 million for the six months ended September 30, 2021, compared to a loss of HKD 6,948 million for the same period in 2020, reflecting a worsening of approximately 39.5%[42] - Basic and diluted loss per share for the six months ended September 30, 2021, was HKD 9,692 million, compared to HKD 6,034 million for the same period in 2020, indicating a significant increase in losses[42] Dividend and Shareholder Returns - The board of directors does not recommend the payment of an interim dividend for the six months ended September 30, 2021, consistent with the previous year[4] - The company did not declare an interim dividend for the six months ended September 30, 2021, consistent with the previous year[40] Assets and Liabilities - Current assets as of September 30, 2021, totaled HKD 162,273,000, a decrease from HKD 194,366,000 as of March 31, 2021[10] - Total assets decreased to HKD 267,204,000 from HKD 269,346,000, reflecting a decline of 0.8%[13] - Current liabilities increased to HKD 15,316,000 from HKD 9,349,000, representing a rise of 63.5%[13] - The company's total liabilities increased significantly, with lease liabilities rising to HKD 8,940,000 from HKD 1,390,000, an increase of 542.5%[13] - The equity attributable to owners of the company decreased to HKD 258,002,000 from HKD 267,694,000, a decline of 3.6%[13] - The company’s total equity decreased to HKD 258,002,000 from HKD 267,694,000, reflecting a decrease of 3.6%[13] Cash Flow and Operating Activities - Cash and cash equivalents as of September 30, 2021, were HKD 24,309,000, down from HKD 44,523,000 as of March 31, 2021, indicating a decline of 45.4%[10] - Cash and cash equivalents at the end of the period were HKD 24,309,000, down from HKD 61,852,000, indicating a decrease of 60.7%[18] - The company incurred a net cash outflow from operating activities of HKD 7,424,000 for the six months ended September 30, 2021[19] Revenue Segmentation - Total revenue for the six months ended September 30, 2021, was HKD 52,842,000, a decrease of 14.6% compared to HKD 61,886,000 for the same period in 2020[27] - Total revenue from external customers for the six months ended September 30, 2021, was HKD 52,842 million, a decrease from HKD 61,886 million for the same period in 2020, representing a decline of approximately 14.8%[36] - The group's revenue for the retail and wholesale segment was approximately HKD 35.8 million for the six months ended September 30, 2021, compared to HKD 40.4 million for the same period in 2020, representing a decrease of about 14.4%[92] Investments and Joint Ventures - The company’s investment in joint ventures showed an increase in equity from HKD 16,850 million as of March 31, 2021, to HKD 19,250 million as of September 30, 2021[44] - The company reported a total income from joint ventures of HKD 36,011 million for the six months ended September 30, 2021, compared to HKD 27,960 million for the same period in 2020, reflecting growth in joint venture performance[46] Employee and Management Compensation - The total compensation for key management personnel was HKD 1,639 million for the six months ended September 30, 2021, compared to HKD 1,575 million in the same period last year, marking a 4.1% increase[65] Corporate Governance - The company has adhered to the GEM Listing Rules Appendix 15 Corporate Governance Code, except for deviation from Rule A.2.1, where the roles of Chairman and CEO are held by the same individual[110] - The Audit Committee has been established to review the company's annual reports, financial statements, and quarterly reports, ensuring compliance with applicable accounting standards[112] - The company’s unaudited consolidated performance for the six-month period has been reviewed by the Audit Committee, confirming that the performance has been prepared in accordance with applicable accounting standards and regulations[113] - The Remuneration Committee, consisting of three independent non-executive directors and two executive directors, is responsible for reviewing and formulating the remuneration policy for directors and senior management based on the group's operational performance[114] - The Nomination Committee, also comprising three independent non-executive directors and two executive directors, is tasked with reviewing any proposed changes and recommending candidates for the board[115] - The company has adopted the trading standards as per GEM Listing Rules sections 5.48 to 5.67, ensuring compliance among all directors during the six-month period[119] - The company has established written guidelines for employees regarding securities trading, ensuring strict adherence to trading standards[119] - The Chairman of the company, Ms. Siu Yau Hung, represents the board and has confirmed compliance with the trading standards by all directors during the reporting period[120] Business Operations and Strategy - The company has expanded its lending operations by establishing two branches in Jordan and Sheung Wan[90] - The company has been developing its own brand products to meet changing customer demands since 2015[85] - The group is focused on developing its own ready-to-eat food products to cater to the public amidst the challenges faced by the restaurant industry due to the pandemic[91] - The ongoing COVID-19 pandemic has shifted consumer behavior from physical shopping to online shopping, potentially benefiting the group's online retail operations[92] - The group aims to maximize shareholder returns by seeking investment opportunities to improve existing operations and explore new business avenues[93] - The group currently operates four retail stores located in Wan Chai, Lai Chi Kok, Kowloon Bay, and Tai Po, alongside an online grocery sales business[91] Related Party Transactions - The company recorded significant transactions with related parties, including sales of grocery products amounting to HKD 4,077 thousand for the six months ending September 30, 2021[68]

RSI 易 還 財 務 投 資 有 限 公 司 EASY REPAY FINANCE & INVESTMENT LIMITED ສັງສະຄຸນ FiNANCE & INVESTMENT LIMITED ສິລາ: 8078 第一 季度業績報告 2021/22 香 港 聯 合 交 易 所 有 限 公 司（「聯 交 所」）GEM之特色 GEM之定位乃為相比起其他在聯交所上市之公司帶有較高投資風 險之中小型公司提供一個上市之市場。有意投資之人士應了解投資 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上市之公司一般為中小型公司，在GEM買賣之證券可能會 較於聯交所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香港聯合交易所有限公司對本報告之 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依據該等內容而 引致之任何損失承擔任何責任。 本 報 告（易 還 財 務 投 資 有 限 公 司（「本 公 司」）各 董 ...