FF301 股份發行人及根據《上市規則》第十九B章上市的香港預託證券發行人的證券變動月報表 截至月份: 2025年7月31日 狀態: 新提交 本月底法定/註冊股本總額： HKD 80,000,000 第 1 頁 共 10 頁 v 1.1.1 FF301 II. 已發行股份及/或庫存股份變動 致：香港交易及結算所有限公司 公司名稱: 擎華控股集團有限公司(前稱「光尚文化控股有限公司」) 呈交日期: 2025年8月6日 I. 法定/註冊股本變動 | 1. 股份分類 | 普通股 | 股份類別 | 不適用 | | | 於香港聯交所上市 (註1) | 是 | | | | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | | 證券代號 (如上市) | 08082 | 說明 | | | | | | | | | | | 法定/註冊股份數目 | | | 面值 | | | 法定/註冊股本 | | | 上月底結存 | | | 3,200,000,000 | HKD | | 0.025 | HKD | | 80,000,000 | | 增加 / 減少 (-) | ...

格隆汇7月31日丨光尚文化控股(08082.HK)公告，钟楚霖因其个人职业规划，故已辞任公司行政总裁兼 执行董事，均自2025年7月31日起生效。 ...

Core Viewpoint - The announcement indicates that Mr. Zhong Chulin has resigned as the CEO and Executive Director of Guangshang Culture Holdings, effective July 31, 2025, due to personal career planning [1] Group 1 - Following his resignation, Mr. Zhong will no longer serve as a director of several subsidiaries of the company, but he will be appointed as the General Manager of the company [1]

光尚文化控股(08082)发布公告，钟楚霖先生因其个人职业规划，故已辞任公司行政总裁兼执行董事， 均自2025年7月31日起生效。紧随辞任后，钟先生将不再担任公司若干附属公司的董事，但彼将委任为 公司的总经理。 ...

THE STOCK EXCHANGE OF HONG KONG LIMITED (A wholly-owned subsidiary of Hong Kong Exchanges and Clearing Limited) 附錄五 上市申請表格 F 表格 GEM 公司資料報表 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資料報表的內容概不負責，對其準 確性或完整性亦不發表任何聲明，並明確表示概不對因本資料報表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。 公司名稱: 光尚文化控股有限公司 證券代號（普通股）: 8082 本資料報表列載若干有關上述在香港聯合交易所有限公司（「交易所」）GEM 上市的公司 （「該公司」）的資料。該等資料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》」）的規定而提供，旨在向公眾提供有關該公司的資料。該等資料將 會在互聯網的交易所網頁展示。本資料報表不應視作有關該公司及╱或其證券的完整資料概要。 本報表的資料乃於 2025 年 07 月 31 更新。 註冊成立地點 : 於開曼群島註冊成立，並於百慕達存續 在GEM首次上 ...

Sunny Side Up Culture Holdings Limited 光尚文化控股有限公司 (於開曼群島註冊成立及於百慕達存續的有限責任公司 ) (股份代號: 8082) 董事名單與其角色及職能 光尚文化控股有限公司董事會（「董事會」）成員載列如下： 執行董事 唐才智先生（董事會主席） 非執行董事 馬新英先生 袁小梅小姐 獨立非執行董事 葉偉雄博士 陳偉民先生 蕭喜臨先生 董事會設立三個董事會轄下委員會。下表提供各董事會成員在該等委員會中所擔任之角色。 | 董事/委員會 | 委員會 | | | | --- | --- | --- | --- | | | 審核委員會 提名委員會 | | 薪酬委員會 | | 董事 | | | | | 唐才智先生 | - | - | - | | 馬新英先生 | - | - | - | | 袁小梅小姐 | - | M | - | | 葉偉雄博士 | M | C | M | | 陳偉民先生 | C | M | M | | 蕭喜臨先生 | M | M | C | 附註: C – 有關董事會轄下委員會之主席 M – 有關董事會轄下委員會之成員 香港，二零二五年七月三十一日 ...

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 倚賴該等內容而引致之任何損失承擔任何責任。 Sunny Side Up Culture Holdings Limited 光尚文化控股有限公司 （於開曼群島註冊成立並於百慕達存續之有限公司） 董事會謹藉此機會向鍾先生就其於任期內擔任本公司行政總裁兼執行董事所作出的寶貴貢獻 表示感謝。 承董事會命 光尚文化控股有限公司 主席兼執行董事 唐才智 香港，二零二五年七月三十一日 (股份代號: 8082) 執行董事辭任 光尚文化控股有限公司（「本公司」）董事（「董事」）會（「董事會」）謹此宣佈，鍾楚霖先生 （「鍾先生」）因其個人職業規劃，故已辭任本公司行政總裁兼執行董事，均自二零二五年七 月三十一日起生效。緊隨辭任後，鍾先生將不再擔任本公司若干附屬公司的董事，惟彼將委 任為本公司的總經理。 鍾先生已確認，彼與董事會之間並無意見分歧，亦無有關其辭任的事宜需提請股東或香港聯 合交易所有限公司垂注。 本公佈乃遵照GEM上市規則之規定而提供有關本公司之資料，各董事願 ...

5月26日，截至港股收盘，恒生指数下跌1.35%，报23282.33点。光尚文化控股（08082.HK）收报0.054 港元/股，上涨8.0%，成交量429万股，成交额22.71万港元，振幅10.0%。 最近一个月来，光尚文化控股累计跌幅40.48%，今年来累计涨幅66.67%，跑赢恒生指数17.65%的涨 幅。 财务数据显示，截至2024年12月31日，光尚文化控股实现营业总收入1.38亿元，同比减少33.4%；归母 净利润-2420.39万元，同比增长17.32%；毛利率45.53%，资产负债率88.6%。 行业估值方面，媒体及娱乐行业市盈率（TTM）平均值为-5.28倍，行业中值-1.13倍。光尚文化控股市 盈率-4.81倍，行业排名第76位；其他华视集团控股（01111.HK）为1.73倍、耀星科技集团 （08446.HK）为2.79倍、瓦普思瑞元宇宙（08093.HK）为3.19倍、国恩控股（08121.HK）为3.38倍、微 博-SW（09898.HK）为6.45倍。 资料显示，光尚文化控股有限公司(8082.HK)于2001年在香港联合交易所上市。集团的业务涵盖媒体事 业、综合娱乐和宠物善终服务 ...

Financial Performance - The total revenue for the fiscal year ending December 31, 2024, decreased by approximately 33.40% to HKD 148.89 million, down from HKD 223.58 million in 2023[8] - The gross profit margin improved to approximately 45.53% compared to 40.73% in the previous year, despite the decline in revenue[8] - The net loss for the year was approximately HKD 27.8 million, an improvement from a net loss of HKD 31.62 million in 2023[8] - The total income from the media and entertainment business was approximately HKD 138.70 million, a decrease of 31.67% from HKD 202.99 million in the previous year[18] - The cremation and funeral services business recorded revenue of approximately HKD 10,204,000 for the year ending December 31, 2024, a decrease of 50.45% compared to HKD 20,594,000 in the same period last year, due to the business being sold on July 12, 2024[19] - The company did not recommend the payment of dividends for the year ended December 31, 2024, consistent with the previous year[145] - The company has no retained earnings available for distribution to shareholders as of December 31, 2024[153] - The company’s financial performance is subject to various risks and uncertainties, which are discussed in the management discussion and analysis section of the report[147] Operational Activities - The company organized 12 concerts in 2024, an increase from 8 concerts in 2023, and invested in 49 concerts compared to 42 in the previous year[8] - The company anticipates economic recovery in 2024, with expectations for a resurgence in concerts and related artist management activities[9] - The number of concerts organized by the company increased to 12 in the current year from 8 in the previous year, but revenue decreased due to smaller scale concerts[148] Expenses and Cost Management - Selling, marketing, and distribution expenses decreased by 7.66% to approximately HKD 5.69 million, representing about 3.82% of total revenue[15] - General and administrative expenses were approximately HKD 68.52 million, consistent with the previous year's HKD 67.33 million, but decreased by 12.48% when excluding losses from the sale of subsidiaries[16] Corporate Governance - The company has appointed Mr. Tang Caizhi as the Chairman and Mr. Zhong Chulin as the CEO, with clearly defined responsibilities[33] - The board of directors is responsible for overall management and supervision of the company's major matters, including operational strategies and risk management systems[34] - The Audit Committee is tasked with reviewing the effectiveness of the risk management framework and internal control systems, as well as overseeing financial reporting processes[39] - The Nomination Committee is responsible for reviewing the board's structure and diversity policies, and evaluating the independence of non-executive directors[40] - The Remuneration Committee provides recommendations on the remuneration policies for directors and senior management, ensuring alignment with market practices[41] - The company conducts regular board meetings to discuss overall strategies and approve annual, interim, and quarterly performance[42] Risk Management - The risk management and internal control system is designed to provide reasonable assurance regarding the reliability of financial reporting and compliance with applicable laws and regulations[61] - The board conducts an annual review of the effectiveness of the risk management and internal control systems through the audit committee[62] - The company has established a three-line defense model for risk management, with business units identifying and monitoring risks, management providing oversight, and internal audit reviewing the effectiveness of the first two lines[62] - Identified risks are prioritized, and action plans are developed to manage these risks, with management responsible for implementing risk mitigation measures[63] - The company utilizes external consultants to assist in designing and monitoring the risk management and internal control systems[64] Environmental and Social Responsibility - The company aims to reduce total emissions and greenhouse gas emissions density by 5% by the fiscal year 2025, using the fiscal year 2023 as the baseline[91] - In the fiscal year 2024, the company reported zero significant emissions of nitrogen oxides, sulfur oxides, or particulate matter due to the cessation of its cremation and funeral services[88] - The total greenhouse gas emissions for fiscal year 2024 were 42.09 tons of CO2 equivalent, with an emissions density of 0.84 tons per employee[89] - The company recycled 0.383 tons of waste in the fiscal year 2024, with a goal to reduce waste per employee by 5% by the fiscal year 2025[95] - The company has established a resource usage policy, focusing on energy and resource efficiency, primarily consuming electricity and packaging materials in fiscal year 2024[96] Employee and Workplace Policies - The employee turnover rate for fiscal year 2024 was 16%, with the highest turnover rate of 38.46% in the 41-50 age group, while the turnover rate for males was 22.73% and for females was 10.71%[110] - The total number of employees in fiscal year 2024 was 50, with 46 located in Hong Kong and 4 in Taiwan, reflecting a diverse workforce[105] - The company is committed to fair and competitive compensation, regularly reviewing salaries to recognize employee contributions and incentivize performance[109] - The group has implemented internal policies to promote equal opportunities and combat discrimination, adhering to relevant laws and regulations[113] Shareholder and Financial Management - The company issued a total of 419,000,000 new ordinary shares at a subscription price of HKD 0.036 per share, raising net proceeds of approximately HKD 14,972,000[22][23] - The net proceeds from the subscription were fully allocated to the investment in media and entertainment business[23] - The group has established a three-year internal audit plan based on risk assessment results, with external consultants hired to review selected operational cycles[67] Community Engagement - The group actively participated in community investment, focusing on addressing urgent needs of impoverished groups[131] - A team-building event in Bali involved 38 employees and artists, contributing to local special education schools through volunteer work[132] - The group received the "Caring Company" logo from the Hong Kong Council of Social Service, recognizing efforts in creating a happy workplace[134]

Financial Performance - For the fiscal year ending December 31, 2024, the company reported total revenue of HKD 148,899,000, a decrease of 33.5% from HKD 223,583,000 in the previous year[3] - The gross profit for the same period was HKD 67,796,000, down 25.5% from HKD 91,055,000 year-on-year[3] - The net loss for the year was HKD 27,796,000, compared to a net loss of HKD 31,619,000 in the previous year, representing a 12.5% improvement[3] - Basic and diluted loss per share was HKD 1.10, an improvement from HKD 1.51 in the previous year[4] - The company reported a total loss before tax of HKD 25,902,000 for the fiscal year 2024, compared to a loss of HKD 32,292,000 in 2023[13][14] - The group reported a pre-tax loss of HKD 25,902 thousand for the year ended December 31, 2024, compared to a loss of HKD 32,292 thousand in 2023, reflecting a 19% improvement[22] - The basic loss per share for the year ended December 31, 2024, was HKD (26,137) thousand, compared to HKD (31,614) thousand in 2023, indicating a reduction in losses[25] Assets and Liabilities - Total assets decreased to HKD 14,247,000 from HKD 71,546,000, indicating a significant reduction in asset value[5][6] - The total assets of the company as of December 31, 2024, amounted to HKD 123,549,000, a decrease from HKD 150,288,000 in 2023[13][14] - The total liabilities increased to HKD 109,467,000 in 2024 from HKD 118,883,000 in 2023, indicating a reduction in overall debt[13][14] - Current liabilities rose to HKD 109,302,000 from HKD 78,742,000, reflecting a 38.8% increase in short-term obligations[5] - The group’s total liabilities increased to HKD 65,333 thousand in 2024 from HKD 39,497 thousand in 2023, reflecting a 65% increase[29] Revenue Segments - For the fiscal year ending December 31, 2024, total revenue from external customer contracts was HKD 133,750,000, a decrease from HKD 210,782,000 in 2023, representing a decline of approximately 36.6%[15] - The media and entertainment segment generated external customer contract revenue of HKD 127,728,000, while the cremation and funeral services segment contributed HKD 6,022,000[13] - Media and entertainment business revenue was approximately HKD 138,695,000, down 31.67% from HKD 202,989,000 in the prior year[37] - The cremation and funeral services business recorded revenue of approximately HKD 10,204,000, a significant decline of 50.45% due to the sale of the business on July 12, 2024[38] Operational Performance - The company has two reportable operating segments, which are monitored independently for performance evaluation and resource allocation[10] - The company reported a segment performance loss of HKD 13,008,000 in 2024, compared to a loss of HKD 8,597,000 in 2023, reflecting a worsening operational performance[13][14] - The group recorded a loss of HKD 9,595 thousand from the sale of subsidiaries in 2024, with no such loss reported in 2023[23] Cash and Liquidity - The company's cash and cash equivalents increased to HKD 43,273,000 from HKD 33,308,000, showing a 30% rise in liquidity[5] - Cash and cash equivalents as of December 31, 2024, were approximately HKD 43,273,000, an increase from HKD 33,308,000 a year earlier[41] Employee and Operational Costs - The group’s employee benefits expenses, including salaries and bonuses, increased to HKD 34,850 thousand in 2024 from HKD 30,969 thousand in 2023, a rise of 13%[23] - General and administrative expenses were approximately HKD 68,520,000, consistent with HKD 67,327,000 from the previous year, excluding a loss from the sale of subsidiaries[35] - Sales, marketing, and distribution expenses were approximately HKD 5,690,000, a decrease of 7.66% from HKD 6,162,000 in the previous year[34] Future Outlook - The company plans to continue exploring market expansion opportunities and new product development to enhance revenue streams in the upcoming fiscal year[13] - The group will continue to focus on exploring potential media and entertainment business investment opportunities, as well as cremation and funeral services to enhance its business portfolio[44] Corporate Governance and Compliance - The company has not yet applied new accounting standards that have been issued but not yet effective, which may impact future financial performance[8] - The company has adhered to all applicable corporate governance code provisions during the year ending December 31, 2024[50] - The audit committee has reviewed the annual performance announcement for the year ending December 31, 2024[52] - The group's auditor confirmed that the preliminary announcement figures are consistent with the audited financial statements for the year ending December 31, 2024[53] Miscellaneous - The group did not recommend any dividend for the year, consistent with the previous year[24] - The group has no pledged assets or significant contingent liabilities as of December 31, 2024[48] - There were no purchases, sales, or redemptions of the company's listed securities by the company or its subsidiaries during the year ending December 31, 2024[49] - The company expresses gratitude to all employees and management for their contributions during the period[55] - As of December 31, 2024, the group employed 50 staff members, a decrease from 91 staff members as of December 31, 2023[47] - The group’s depreciation expense for property, plant, and equipment decreased to HKD 1,872 thousand in 2024 from HKD 4,285 thousand in 2023, a decline of 56%[23] - The provision for trade receivables impairment decreased to HKD (7,338) thousand in 2024 from HKD (10,804) thousand in 2023, showing a 32% reduction[28] - Trade receivables at the end of the reporting period were HKD 17,745 thousand, down from HKD 22,622 thousand in 2023, representing a 22% decrease[27] - The group’s contract liabilities decreased to HKD 674 thousand in 2024 from HKD 1,155 thousand in 2023, indicating a 42% reduction[30] - The company plans to utilize net proceeds of approximately HKD 14,972,000 from a recent share subscription for various purposes[42] - The group has no foreign currency policy to hedge against currency risks related to overseas business assets[46] - The annual performance announcement for the year ending December 31, 2024, is available on the Hong Kong Stock Exchange website and the company's website[54]