2025 年 報 ANNUAL REPORT 2025 年報 TASTY CONCEPTS HOLDINGS LIMITED 賞之味控股有限公司 香港聯合交易所有限公司（「聯交所」）GEM的特色 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份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。 本報告的資料乃遵照聯交所GEM證券上市規則（「GEM上市規則」）而刊載，旨在提供有關賞之味控股有限公司（「本 公司」，聯同其附屬公司稱為「本集團」）的資料；本公司各董事（「董事」）願就本報告的資料共同及個別地承擔全 部責任。各董事在作出一切合理查詢後，確認就其所知及所信，本報告所載資料在各 ...

2025 環境、社會及 管治報告 ANNUAL REPORT 2025 年報 TASTY CONCEPTS HOLDINGS LIMITED 賞之味控股有限公司 1 賞之味控股有限公司 | 2025 環境、社會及管治報告 環境、社會及管治報告 關於本集團 賞之味控股有限公司（「我們」或「本公司」）及其附屬公司（統稱「本集團」）主要於香港經營餐廳，通過提供餐飲 服務產生收益。此外，本集團的收益亦來自：(i)向特許經營人授出自家品牌的特許經營權，以於中華人民共和國 澳門特別行政區經營拉麵餐廳，收取專利費及向特許經營人銷售食品及相關產品賺取收入；及(ii)向獲許可人授 出獨家許可，以就許可產品使用本集團的商標，根據產量收取許可費收入。作為食品生產商，我們致力提供優質 安全的食品，不斷滿足客戶的期望並遵守法律規定。 關於本報告 本環境、社會及管治（「ESG」）報告（「ESG報告」）探討一系列對本集團有重大影響的事項，概述我們的可持續發 展方針，並披露我們於2024年4月1日至2025年3月31日期間（「回顧年度」）的ESG表現。 本ESG報告中相關資料的編製與呈列乃根據香港聯合交易所有限公司（「聯交所」）GEM證券上 ...

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。 TASTY CONCEPTS HOLDING LIMITED 賞之味控股有限公司 （於開曼群島註冊成立之有限公司） （股份代號：8096） 截至2025年3月31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的特色 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。 本公告的資料乃遵照聯交所GEM 證券上市規則（「GEM 上市規則」）而刊載，旨在 提供有關賞之味控股有限公司（「本公司」，連同其附屬公司稱為「本集團」）的資料； 本公司各董事（「董事」）願就本公告的資料共同及個別地承擔全部 ...

Financial Performance - For the six months ended September 30, 2024, the company reported a loss attributable to owners of approximately HKD 3.5 million, a decrease of about 7.9% compared to the same period in 2023[5]. - The company recorded a net loss attributable to shareholders of HKD 3,456,000 for the six months ended September 30, 2024, compared to a loss of HKD 3,754,000 in the same period of 2023[45]. - Total revenue for the six months ended September 30, 2024, was HKD 12,496,000, a decrease of 46.8% from HKD 23,462,000 in the same period of 2023[36]. - The group's revenue decreased by approximately 46.7% from about HKD 23.5 million for the six months ended September 30, 2023, to about HKD 12.5 million for the six months ended September 30, 2024[99]. - Revenue from restaurant operations in Hong Kong was HKD 11.5 million for the six months ended September 30, 2024, down from HKD 21.6 million in the same period last year, representing a decline of approximately 46.7%[163]. Assets and Liabilities - As of September 30, 2024, the company recorded current liabilities net of approximately HKD 920,000, indicating significant uncertainty regarding the company's ability to continue as a going concern[15]. - The total assets less current liabilities amounted to HKD 17.6 million as of September 30, 2024, down from HKD 20.4 million as of March 31, 2024[7]. - The company’s total equity as of September 30, 2024, was HKD 16.57 million, a decrease from HKD 20.16 million as of March 31, 2024[8]. - The company’s cash and cash equivalents decreased to HKD 5.8 million as of September 30, 2024, from HKD 13.3 million as of March 31, 2024[7]. - The total trade and other receivables amounted to 9,445,000 HKD as of September 30, 2024, down from 11,835,000 HKD as of March 31, 2024, reflecting a decrease of 20.2%[68]. Operational Efficiency - The company plans to implement comprehensive policies to monitor cash flow and improve financial conditions through cost-cutting and capital expenditure reductions[16]. - Employee costs decreased to 4,654,000 HKD for the six months ended September 30, 2024, down 53.8% from 10,096,000 HKD in the same period of 2023[59]. - Other operating expenses reduced by approximately 1,000,000 HKD or 18.9%, from about 5.5 million HKD for the six months ended September 30, 2023, to about 4.5 million HKD for the same period in 2024[85]. - The group incurred a depreciation expense of 1,668,000 HKD for the six months ended September 30, 2024, compared to 3,591,000 HKD in the same period of 2023, indicating a significant reduction[59]. - The company aims to enhance operational efficiency and profitability by expanding its restaurant network in Hong Kong[87]. Future Plans and Strategies - The company will continue to focus on restaurant operations in Hong Kong as part of its core business strategy[12]. - The group plans to open new restaurants in the coming year to explore new revenue sources[87]. - The group will actively seek potential business opportunities or collaborations to expand revenue sources and improve shareholder returns[109]. - The company plans to continuously monitor market developments and enhance food quality and customer service[129]. Governance and Compliance - The company emphasizes good corporate governance practices to enhance shareholder value and ensure effective management and accountability[188]. - The audit committee consists of independent non-executive directors, ensuring oversight of financial reporting and internal controls[197]. - The company has complied with the corporate governance code as per GEM Listing Rules for the six months ended September 30, 2024[196]. - The company has adopted the GEM Listing Rules regarding the standards for regulated transactions, confirming compliance by all directors for the six months ended September 30, 2024[187]. Shareholder Information - The group did not declare any dividends for the six months ended September 30, 2024, consistent with the previous year[64]. - The company raised approximately HKD 26.5 million through a rights issue of 137,500,000 shares at a subscription price of HKD 0.2 per share[122]. - No major shareholders or other individuals were reported to have interests or short positions in the company's shares as of September 30, 2024[195].

Financial Performance - The group's revenue for the six months ended September 30, 2024, was approximately HKD 12.5 million, a decrease of about 46.7% compared to the same period in 2023[12]. - The loss attributable to the owners of the company for the six months ended September 30, 2024, was approximately HKD 3.5 million, a decrease of about 7.9% compared to the same period in 2023[13]. - The total comprehensive loss for the period attributable to owners of the company was HKD 3.52 million, compared to HKD 3.72 million in the same period of 2023[16]. - The basic and diluted loss per share for the six months ended September 30, 2024, was HKD 1.80, compared to HKD 6.78 in the same period of 2023[16]. - The group reported a pre-tax loss of HKD 3.53 million for the six months ended September 30, 2024, compared to a loss of HKD 3.68 million in the same period of 2023[16]. - The net loss for the six months ended September 30, 2024, was HKD 3,754,000, compared to a loss of HKD 3,456,000 for the same period in the previous year[21]. - For the six months ended September 30, 2024, the group recorded a net loss of approximately HKD 3,525,000 and had current liabilities net of approximately HKD 920,000, indicating significant uncertainty regarding the group's ability to continue as a going concern[32]. Revenue Breakdown - Revenue for the six months ended September 30, 2024, was HKD 12,496,000, a decrease of 46.4% compared to HKD 23,462,000 for the same period in 2023[36]. - Revenue from restaurant operations in Hong Kong was HKD 11,516,000 for the six months ended September 30, 2024, down from HKD 21,585,000 in the prior year, representing a decline of 46.6%[39]. - The group’s revenue from franchise royalties was HKD 485,000 for the six months ended September 30, 2024, compared to HKD 591,000 in the previous year, reflecting a decrease of 18%[36]. Cost Management - The cost of goods sold for the six months ended September 30, 2024, was HKD 3.66 million, compared to HKD 6.39 million in the same period of 2023[16]. - Employee costs for the six months ended September 30, 2024, were HKD 4.65 million, down from HKD 10.1 million in the same period of 2023[16]. - Total employee costs for the six months ended September 30, 2024, amounted to HKD 4,654,000, down 53.83% from HKD 10,096,000 in the same period of 2023[45]. - The company incurred interest expenses on lease liabilities of HKD 104,000, significantly reduced from HKD 418,000 in the previous year, representing a decrease of 75.16%[43]. - Other operating expenses decreased by approximately HKD 1.0 million or 18.9%, from about HKD 5.5 million for the six months ended September 30, 2023, to about HKD 4.5 million for the same period in 2024[79]. Assets and Liabilities - As of September 30, 2024, total assets decreased to HKD 18,536,000 from HKD 20,859,000 as of March 31, 2024, representing a decline of approximately 11%[19]. - The company's cash and cash equivalents dropped significantly to HKD 5,808,000 from HKD 13,257,000, a decrease of about 56%[19]. - Current liabilities decreased to HKD 14,181,000 from HKD 16,757,000, reflecting a reduction of approximately 15%[19]. - The company's total equity decreased to HKD 16,570,000 from HKD 20,161,000, a decline of about 18%[21]. - The company’s total liabilities decreased to HKD 1,046,000 from HKD 192,000, indicating a significant increase in non-current liabilities[19]. - The total amount of trade and other receivables, deposits, and prepayments as of September 30, 2024, was HKD 9,445,000, down 20.19% from HKD 11,835,000 as of March 31, 2024[58]. Cash Flow and Financing - The operating cash flow for the six months ended September 30, 2024, was negative at HKD (4,773,000)[26]. - The cash flow from financing activities showed a net decrease of HKD (2,010,000) for the period[26]. - The group has utilized all net proceeds from the rights issue, amounting to approximately HKD 26.5 million, for capital expenditures on new restaurants and general working capital[97]. Dividends and Shareholder Information - The board of directors did not recommend the payment of any dividends for the six months ended September 30, 2024, consistent with the previous year[14]. - The company did not declare or propose any dividends for the six months ended September 30, 2024, consistent with the previous year[53]. - The major shareholder, Jinshi No. 1 Limited Partnership Fund, holds 21,155,000 shares, representing 10.99% of the company's equity[99]. Compliance and Governance - The company has established an audit committee to review financial information and internal controls, ensuring compliance with applicable accounting standards and regulations[106]. - The company has adopted the GEM Listing Rules regarding securities trading standards, and all directors confirmed compliance during the six months ending September 30, 2024[104]. - There were no competitive businesses or conflicts of interest reported by directors or major shareholders during the six months ending September 30, 2024[103].

Financial Performance - The group's revenue decreased by approximately 9.4% from about HKD 42.3 million for the year ended March 31, 2023, to about HKD 38.3 million for the year ended March 31, 2024, due to the closure of four restaurants[38]. - The total operating expenses for the year ended March 31, 2024, were approximately HKD 11.2 million, a decrease from HKD 13.9 million in 2023[13]. - Employee costs for the year ended March 31, 2024, were approximately HKD 16.1 million, down from HKD 21.9 million in 2023, reflecting a reduction in workforce from 114 employees to 42[25]. - Employee costs reduced by approximately 26.4% from about HKD 21.9 million for the year ended March 31, 2023, to about HKD 16.1 million for the year ended March 31, 2024, as a result of closing four restaurants[40]. - Employee costs accounted for approximately 51.7% of revenue for the year ended March 31, 2023, and decreased to about 42.0% for the year ended March 31, 2024[40]. - The group incurred a loss of approximately HKD 3.2 million due to the write-off of property and equipment as a result of restaurant closures during the year ended March 31, 2024[10]. - The group recognized a gain of approximately HKD 1.4 million from the early termination of two leases during the year ended March 31, 2024[10]. Assets and Liabilities - As of March 31, 2024, the group reported a bank balance and cash amount of approximately HKD 13.3 million, an increase of about HKD 6.7 million from HKD 6.6 million as of March 31, 2023[15]. - The total current assets and current liabilities as of March 31, 2024, were approximately HKD 20.9 million and HKD 16.8 million, respectively, resulting in a current ratio of approximately 1.2 times, up from 0.7 times in 2023[16]. - As of March 31, 2024, the carrying amounts of property and equipment, right-of-use assets, and prepayments for property and equipment were HKD 9,677,000, HKD 2,142,000, and HKD 2,866,000 respectively[188]. - No impairment losses were recognized for property and equipment, right-of-use assets, and prepayments for property and equipment for the year ended March 31, 2024[188]. Corporate Governance - The company emphasizes the importance of corporate governance for enhancing shareholder value and has adopted the corporate governance code[100]. - The company has established a remuneration committee to review compensation policies based on group performance and market practices[90]. - The company has committed to maintaining high standards of corporate governance to ensure transparency and accountability to all shareholders[99]. - The company’s board consists of experienced individuals, with at least half being independent non-executive directors, ensuring adequate checks and balances[161]. - The company has established three board committees: the Remuneration Committee, the Nomination Committee, and the Audit Committee, each with clear written terms of reference[163]. - The company has adopted a shareholder communication policy to ensure timely and equal access to comprehensive information for shareholders and potential investors[182]. Future Plans and Opportunities - The group plans to open new restaurants in 2024, aiming to expand its network and explore new revenue sources[28]. - The group is actively seeking potential business opportunities or collaborations to expand revenue sources and improve shareholder returns[29]. - The group aims to enhance operational efficiency and profitability by seizing every potential opportunity[28]. Legal and Compliance - The group is involved in multiple litigations related to overdue rent and other expenses, which may incur additional interest, fees, and penalties if delayed[48]. - The group recognized a provision of approximately HKD 44,000 for estimated additional fees and penalties related to ongoing litigation for the year ended March 31, 2024, compared to about HKD 15,000 in 2023[43]. - The company has no significant related party transactions that require disclosure under GEM listing rules[82]. Audit and Financial Reporting - The independent auditor confirmed the company's financial statements for the fiscal year ending March 31, 2024[97]. - The independent auditor's report concluded that the consolidated financial statements present a true and fair view of the group's financial position as of March 31, 2024[200]. - The audit committee has reviewed the internal control review report and considers the risk management and internal control systems effective and adequate[177]. - The audit procedures included discussions with management to identify indicators of impairment and evaluating the assumptions used in the impairment tests[188]. Diversity and Inclusion - As of March 31, 2024, the gender composition of employees, including senior management, is approximately 40% male and 60% female, indicating a commitment to gender diversity[131]. - The board consists of one male member (25% of the board) and three female members (75% of the board), reflecting a strong commitment to gender diversity[145]. - The company has adopted a diversity policy that considers various factors, including gender, age, cultural and educational background, industry experience, and professional skills when determining board composition[110]. Risk Management - The company has established risk management procedures, including risk identification, assessment, and mitigation strategies, which are reviewed at least annually[176]. - The company’s internal control systems are designed to provide reasonable assurance against material misstatements or losses[176].

Financial Performance - The company reported a loss of HKD 8,133,000 for the year ended March 31, 2024, compared to a loss of HKD 9,650,000 for the previous year, indicating a reduction in losses by approximately 15.7%[22]. - The group reported a pre-tax loss of HKD 16,096,000 for the year ended March 31, 2024, compared to HKD 21,860,000 for the previous year, indicating a reduction of approximately 26.5%[44]. - The group incurred a pre-tax loss of HKD 8.135 million, an improvement from a loss of HKD 9.778 million in the previous year, indicating a reduction in losses by about 16.8%[158]. - The total comprehensive expenses for the year amounted to HKD 8,070,000, a decrease from HKD 9,595,000 in the previous year, representing a reduction of approximately 15.9%[163]. - The loss attributable to the owners of the company was HKD 8,133,000, compared to a loss of HKD 9,650,000 in the prior year, indicating an improvement of about 15.7%[163]. Revenue and Income - Revenue from restaurant operations in Hong Kong was HKD 34,941,000, down from HKD 38,786,000 in the previous year, representing a decrease of about 10%[35]. - Revenue for the year ended March 31, 2024, was HKD 38,288,000, a decrease of approximately 9.4% from HKD 42,273,000 for the year ended March 31, 2023[39]. - Other income decreased significantly to HKD 230 thousand from HKD 1.755 million, reflecting a decline of approximately 87.9%[158]. - Other income decreased by approximately 86.9% from HKD 1.8 million to HKD 0.2 million, primarily due to the absence of government subsidies in the fiscal year 2024[64]. - The revenue for the year ended March 31, 2024, is derived from the fair value of services provided and goods sold, net of discounts[170]. Assets and Liabilities - The total assets of the company as of March 31, 2024, amounted to HKD 11,835,000, compared to HKD 8,073,000 in the previous year, indicating an increase of approximately 46%[22]. - As of March 31, 2024, total assets increased to HKD 20.353 million from HKD 9.779 million, representing a growth of approximately 108.1%[159]. - The group’s total liabilities decreased from HKD 6,903,000 in 2023 to HKD 6,448,000 in 2024, a reduction of approximately 6.6%[53]. - The company recorded lease liabilities of approximately HKD 2.8 million as of March 31, 2024, down from HKD 14.3 million in the previous year[90]. - Non-current assets as of March 31, 2024, amounted to HKD 14,685,000, an increase from HKD 13,823,000 as of March 31, 2023[39]. Employee Costs and Workforce - Employee costs reduced by approximately 26.4% from about HKD 21.9 million for the year ended March 31, 2023, to about HKD 16.1 million for the year ended March 31, 2024, representing about 42.0% of revenue compared to 51.7% in the previous year[86]. - The total employee cost for the year ending March 31, 2024, was approximately HKD 16.1 million, a decrease from HKD 21.9 million in 2023, reflecting a reduction in workforce from 114 to 42 employees[128]. - Employee costs decreased to HKD 16.096 million from HKD 21.860 million, reflecting a reduction of about 26.5%[158]. Operational Changes - The company closed four restaurants during the year ended March 31, 2024, due to lease expirations and changes in customer spending patterns[83]. - The group operated four ramen restaurants and one Hong Kong-style restaurant as of March 31, 2024[61]. - The group emphasized the importance of recruiting skilled personnel in a competitive labor market to maintain service quality and brand reputation[66]. Future Plans and Commitments - The company plans to expand its restaurant network with a budget of HKD 17 million, of which HKD 8.416 million has been utilized as of March 31, 2024[100]. - The group plans to open new restaurants in 2024, aiming to expand its network and explore new revenue sources[145]. - The company has capital commitments of approximately HKD 4.3 million for property and equipment as of March 31, 2024, compared to none in the previous year[98]. - The group will continue to review its business objectives and modify plans based on changing market conditions to pursue growth[144]. Dividends and Shareholder Returns - The company has no proposed dividends for the year ended March 31, 2024, consistent with the previous year[21]. - The board does not recommend the distribution of a final dividend for the year ended March 31, 2024[147]. - The company is actively seeking potential business opportunities or partnerships to expand revenue sources and enhance shareholder returns[131]. Financial Ratios and Performance Metrics - The current ratio improved to approximately 1.2 times as of March 31, 2024, compared to 0.7 times in 2023, indicating better liquidity[118]. - The basic and diluted loss per share was HKD 7.53, a significant decrease from HKD 17.92 in the previous year, reflecting a reduction of approximately 58.0%[163]. Market Conditions and Challenges - The restaurant business in Hong Kong continued to recover in 2024, supported by the revival of tourism and government measures, although changing consumer patterns may pose challenges[130]. - The group’s cash and cash equivalents were significantly impacted by the absence of government support programs in the fiscal year 2024[64].

Financial Performance - The group's revenue for the six months ended September 30, 2023, was approximately HKD 23.5 million, an increase of about 12.4% compared to the same period in 2022[8]. - The loss attributable to owners of the company for the six months ended September 30, 2023, was approximately HKD 3.8 million, a decrease of about 28.3% compared to the same period in 2022[8]. - The total comprehensive loss for the six months ended September 30, 2023, was HKD 3.6 million, down from HKD 5.3 million in the same period in 2022[9]. - The company reported a basic loss per share of HKD 6.83 for the six months ended September 30, 2023, compared to HKD 10.14 for the same period in 2022[9]. - The company recorded a loss attributable to owners of approximately HKD 3.8 million for the six months ended September 30, 2023, a decrease from approximately HKD 5.3 million for the same period in 2022[58]. - The company reported a pre-tax loss of HKD 3,754,000 for the six months ended September 30, 2023, compared to a loss of HKD 5,269,000 in the same period of 2022, representing a 29% improvement[36]. Revenue Breakdown - Revenue from restaurant operations in Hong Kong was HKD 21,581,000 for the six months ended September 30, 2023, up 9.1% from HKD 19,773,000 in the previous year[25]. - The group’s revenue from franchise sales of food and related products was HKD 1,286,000 for the six months ended September 30, 2023, an increase of 59.2% from HKD 806,000 in the previous year[25]. - Revenue increased by approximately 12.4% from about HKD 20.9 million for the six months ended September 30, 2022, to about HKD 23.5 million for the six months ended September 30, 2023[47]. Expenses and Costs - The cost of goods sold for the six months ended September 30, 2023, was HKD 6.4 million, compared to HKD 5.0 million for the same period in 2022[9]. - Employee costs for the six months ended September 30, 2023, were HKD 10.1 million, a slight decrease from HKD 10.4 million in the same period in 2022[9]. - Other expenses decreased by approximately 24.7% from about HKD 7.3 million to about HKD 5.5 million, mainly due to cost control measures implemented by the company[54]. - Depreciation expenses for property and equipment totaled HKD 3,591,000 for the six months ended September 30, 2023, compared to HKD 1,304,000 in 2022, reflecting a significant increase of approximately 176%[36]. - Inventory costs rose by approximately 28.0% from about HKD 5.0 million to about HKD 6.4 million, with cost of goods sold representing about 27.2% of total revenue for the six months ended September 30, 2023[48]. Assets and Liabilities - Total assets less current liabilities as of September 30, 2023, was HKD 5.2 million, down from HKD 9.8 million as of March 31, 2023[11]. - Current liabilities increased to HKD 22.1 million as of September 30, 2023, compared to HKD 19.3 million as of March 31, 2023[11]. - The company's equity attributable to owners decreased to HKD 69,000 as of September 30, 2023, from HKD 3.8 million as of March 31, 2023[11]. - The company faced a current liability exceeding current assets by approximately HKD 9.9 million as of September 30, 2023[19]. - Total liabilities exceeded total assets by approximately HKD 1.9 million as of September 30, 2023[19]. - Trade and other receivables totaled HKD 7,472,000 as of September 30, 2023, down from HKD 8,073,000 as of March 31, 2023, indicating a decrease of about 7.4%[39]. - Trade payables and accrued expenses amounted to HKD 1,303,000 as of September 30, 2023, compared to HKD 1,136,000 as of March 31, 2023, showing an increase of approximately 14.7%[40]. Cash Flow and Financing - The cash and cash equivalents decreased by HKD 979,000, from HKD 6,594,000 at the beginning of the period to HKD 5,650,000 at the end[14]. - The net cash generated from operating activities was HKD 1,532,000, a decrease from HKD 2,211,000 in the same period last year[14]. - The company incurred a net cash outflow from financing activities of HKD 2,341,000, compared to HKD 4,958,000 in the previous year[14]. - The company’s cash flow from investing activities showed a net outflow of HKD 170,000, an improvement from HKD 490,000 in the previous year[14]. - The group raised approximately HKD 27.5 million through a rights issue, issuing 137,500,000 shares at a subscription price of HKD 0.2 per share[22]. Corporate Governance - The company has established an audit committee to review financial data and internal control procedures, ensuring compliance with applicable accounting standards[86]. - The company emphasizes good corporate governance practices to enhance shareholder value and effective management[84]. - The board of directors confirmed compliance with the GEM listing rules regarding securities trading standards during the reporting period[83]. - The company deviated from the corporate governance code by having the same individual serve as both Chairman and CEO since February 1, 2022, which the board believes is in the company's best interest[84]. - The audit committee consists of independent non-executive directors, ensuring adequate checks and balances within the board[86]. Future Plans - The company plans to open new restaurants in 2024, expanding its restaurant network in Hong Kong to create new revenue streams[59]. - The company aims to enhance operational efficiency and profitability by seizing potential opportunities in the market[59]. - The company will actively seek potential business opportunities or partnerships to expand revenue sources and improve shareholder returns[61].

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，並明確表示概不會就本公告全部或任何 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。 TASTY CONCEPTS HOLDING LIMITED 賞 之 味 控 股 有 限 公 司 （於開曼群島註冊成立之有限公司） （股份代號：8096） 截至2023年9月30日止六個月的 中期業績公告 賞之味控股有限公司（「本公司」）董事（「董事」）會（「董事會」）宣佈本公司及其附 屬公司（統稱為「本集團」）截至2023年9月30日止六個月的未經審核簡明綜合中期 業績。本公告載列本公司2023年中期報告的全文，符合香港聯合交易所有限公司 GEM證券上市規則有關中期業績初步公告附載資料的相關規定。 承董事會命 賞之味控股有限公司 主席兼執行董事 鄧振豪 香港，2023年11月14日 ...

Financial Performance - The group's revenue for the three months ended June 30, 2023, was approximately HKD 12.0 million, representing an increase of about 39.9% compared to the same period in 2022[5] - Revenue for the three months ended June 30, 2023, was HKD 12,034,000, an increase of 40.5% compared to HKD 8,600,000 for the same period in 2022[16] - Revenue from restaurant operations in Hong Kong was HKD 11,187,000, up 38.5% from HKD 8,072,000 in the previous year[16] - Franchise fees from franchisees increased to HKD 276,000, a 65.3% rise from HKD 167,000 in the prior year[16] - The loss attributable to the owners of the company for the three months ended June 30, 2023, was approximately HKD 1.1 million, compared to a loss of approximately HKD 3.0 million in the same period of 2022[5] - The total comprehensive loss for the three months ended June 30, 2023, was HKD 1.048 million, compared to HKD 3.021 million in the same period of 2022[7] - The basic loss per share for the three months ended June 30, 2023, was HKD 2.04, compared to HKD 0.59 in the same period of 2022[7] Costs and Expenses - Employee costs for the three months ended June 30, 2023, amounted to HKD 5.334 million, an increase from HKD 4.491 million in the same period of 2022[7] - The cost of inventory for the three months ended June 30, 2023, was HKD 3.076 million, compared to HKD 2.221 million in the same period of 2022[7] - Financing costs for the three months ended June 30, 2023, totaled HKD 213,000, an increase of 48.8% from HKD 143,000 in the same period last year[22] - Depreciation expenses for the three months ended June 30, 2023, were HKD 1.727 million, compared to HKD 462,000 in the same period of 2022[7] - Other income decreased significantly to HKD 50,000 from HKD 710,000, primarily due to a reduction in government subsidies[21] - Depreciation of property and equipment rose to HKD 191,000, up from HKD 108,000 in the previous year[23] - Depreciation expenses increased by approximately HKD 1.2 million or 273.8% to HKD 1.5 million for the three months ended June 30, 2023, due to an increase in right-of-use assets[38] - Rental and related expenses increased by approximately HKD 27,000 or 4.9% for the three months ended June 30, 2023, primarily due to a new lease agreement[37] Governance and Compliance - The company has adhered to the corporate governance code as per GEM Listing Rules, with a focus on maintaining a high-quality board and effective internal controls[55] - The company deviated from the corporate governance code regarding the separation of the roles of Chairman and CEO, with Mr. Tang Zhenhao holding both positions since February 1, 2022[57] - The audit committee has been established in accordance with GEM listing rules, consisting of independent non-executive directors[58] - The audit committee reviewed the financial reporting process and internal control procedures for the three months ended June 30, 2023[58] - The financial performance report complies with applicable accounting standards and GEM listing rules[58] Future Plans and Opportunities - The company plans to open new restaurants in 2024, expanding its network and exploring new revenue sources[44] - The company aims to enhance operational efficiency and profitability while monitoring market developments[45] - The company is actively seeking potential opportunities or collaborations to expand revenue sources and enhance shareholder returns[46] Shareholder Information - As of June 30, 2023, Mr. Tang Zhenhao holds 3,001,000 shares, representing 5.46% of the company's issued share capital[47] - No purchases, sales, or redemptions of the company's listed securities occurred during the three months ending June 30, 2023[52] Taxation - The company did not incur any Hong Kong profits tax for the three months ended June 30, 2023, due to the absence of taxable profits[24] Accounting Standards - The group has adopted new and revised Hong Kong Financial Reporting Standards effective from April 1, 2023, with no significant impact on financial performance[14] - The company is currently evaluating the impact of newly issued standards that are not yet effective, estimating no significant impact on operations[14]