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9月30日 狀態: 新提交 公司名稱: 賞之味控股有限公司 呈交日期: 2025年10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) | 08096 | 說明 | 普通股 | | | | | | | | | 法定/註冊股份數目 | | | 面值 | | 法定/註冊股本 | | | 上月底結存 | | | 1,000,000,000 | HKD | | 0.1 HKD | | 100,000,000 | | 增加 / 減少 (-) | | | 0 | | | HKD | | | | 本月底結存 | | | 1,000,000,000 | HKD | | 0.1 HKD | | 100,000,000 | 本月底法定/註冊股本總額： HKD 100,000,000 FF301 第 ...

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。 （於開曼群島註冊成立之有限公司） TASTY CONCEPTS HOLDING LIMITED （股份代號：8096） 賞之味控股有限公司 董事會謹此宣佈，於2025年9月29日，豚王（國際）有限公司（為本公司的間接全 資附屬公司，作為租戶）與業主（為獨立第三方）就該物業的租約訂立租賃協議。 GEM上市規則涵義 根據香港財務報告準則第16號「租賃」，有關根據租賃協議租用該物業的使用權 資產價值將於本集團綜合財務狀況表中確認。因此，就GEM上市規則而言，租賃 協議項下的租賃交易將被視為本公司收購資產。 由於本集團根據香港財務報告準則第16號「租賃」確認的使用權資產總值於 GEM上市規則第19.07條項下的一個或多個適用百分比率超過5%但低於25%，故 租賃協議項下擬進行的交易構成須予披露交易，並須遵守GEM上市規則第十九 章的申報及公告規定，惟豁免遵守通函及股東批准規定。 董事會謹此宣佈，於2025年9月2 ...

TASTY CONCEPTS HOLDING LIMITED 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。 | | 普通決議案 | 所投票數(%) | （附註） | | --- | --- | --- | --- | | | | 贊成 | 反對 | | 4. | 續聘長青（香港）會計師事務所有限公司為本 | 25,185,079 | 0 | | | 公司核數師，並授權董事會釐定其酬金。 | (100%) | (0%) | | 5. | 授予董事一般授權以購回本公司的股份，其數 | 25,185,079 | 0 | | | 目不超過本公司於本決議案獲通過當日已發 | (100%) | (0%) | | | 行股份總數的10%。 | | | | 6. | 授予董事一般授權以發行、配發及處置本公司 | 25,185,079 | 0 | | | 額外股份，其數目不超過本公司於本決議案獲 | (100%) | (0%) | | | 通過當日已發行股份總數的20 ...

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） 股東於2025年9月30日舉行之 股東週年大會上有條件採納之 購股權計劃 1. 釋義 1.1 於本計劃內，下列詞彙具有以下涵義： 「董事」 指 本公司當時之董事； 「合資格參與者」 指 包括(a)僱員參與者；及(b)關連實體參與者； 惟董事會可在遵守GEM 上市規則第23章的 情況下，全權酌情釐定某人士是否屬於上述 類別； 「僱員參與者」 指 本集團任何成員公司（包括根據本計劃獲 授購股權以促成其與本集團訂立僱傭合約 之人士）之董事及僱員（不論全職或兼職）； 1 「採納日期」 指 2025年9月30日，即以股東普通決議案有條 件採納本計劃之日； 「細則」 指 本公司經不時修訂之細則； 「聯繫人」 指 具有GEM上市規則所界定之相同涵義； 「核數師」 指 本公司當時之核數師； 「董事會」 指 當時之董事會或其正式授權委員會； 「營業日」 指 聯交所開市進行上市證券買賣業務之任何 日子； 「緊密聯繫人」 指 具有GEM上市規則賦予該詞的涵義； 「本公司」 指 賞之味控股有限公 ...

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） 本代表委任表格相 關的股份數目 （附註1） 地址為 為賞之味控股有限公司（「本公司」） 已發行股本中的股份登記持有人，茲委任大會主席 （附註3) 或 地址為 為本人╱吾等的代表，代表本人╱吾等出席本公司訂於2025年9月30日（星期二）下午一時正假座香港中環皇后大道中99號中環中 心12樓2室舉行的2025年度股東週年大會（「股東週年大會」）及其任何續會，並按下文指示代表本人╱吾等行事及投票。 適用於2025年9月30日舉行的股東週年大會（或任何續會）的代表委任表格 本人╱吾等 （附註2) | | 普通決議案 | 贊成 | 反對 | | --- | --- | --- | --- | | 1. | 省覽、考慮及採納截至2025年3月31日止年度的本集團經審核綜合財務報表、本 | | | | | 公司董事（「董事」）會報告及本公司核數師報告。 | | | | 2. (a) | 重選呂思豪先生為獨立非執行董事。 | | | | 2. (b) | 重選Kanlaya Bunph ...

此乃要件 請即處理 香港交易及結算所有限公司、香港中央結算有限公司及香港聯合交易所有限公司（「聯交所」）對本通函 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，概不對因本通函的全部或任何 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責任。 TASTY CONCEPTS HOLDING LIMITED 建議重選退任董事、 建議續聘核數師、 建議授出購回股份及發行股份的一般授權、 建議終止現有購股權計劃及採納新購股權計劃 及 股東週年大會通告 閣下如對本通函任何方面或應採取的行動有任何疑問，應諮詢股票經紀或其他註冊證券商、銀行經理、 律師、專業會計師或其他專業顧問。 閣下如已出售或轉讓名下所有賞之味控股有限公司（「本公司」）股份，應立即將本通函及隨附的代表委 任表格交予買主或承讓人，或經手買賣或轉讓的銀行、股票經紀或其他代理商，以便轉交買主或承讓人。 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） 賞之味控股有限公司謹訂於2025年9月30日（星期二）下午一時正假座香港中環皇后大道中99號中環中心 12樓2室舉行股東週年大會（「股東週年大會」），召開大會之通告 ...

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通告之內容概不負責， 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通告全部或任何 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） 茲通告賞之味控股有限公司（「本公司」）謹訂於2025年9月30日（星期二）下午一時 正假座香港中環皇后大道中99號中環中心12樓2室舉行股東週年大會（「大會」）， 以進行以下事項： 普通決議案 「動議： (a) 在以下(b) 段之規限下，謹此一般及無條件授予董事一般授權，以於有關 期間（定義見下文）內行使本公司一切權力，根據並遵照一切適用法例、 證券及期貨事務監察委員會（「證監會」）批准之股份購回守則及香港聯 合交易所有限公司（「聯交所」）GEM 證券上市規則（「GEM 上市規則」） 的規定於聯交所或股份可能上市及就此獲證監會及聯交所認可的任何其 他證券交易所購回本公司已發行股份； 1 1. 省覽、考慮及採納截至2025年3月31日止年度的本集團經審核綜合財務報表、 ...

致：香港交易及結算所有限公司 公司名稱: 賞之味控股有限公司 呈交日期: 2025年9月3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) | 08096 | 說明 | 普通股 | | | | | | | | | 法定/註冊股份數目 | | | 面值 | | 法定/註冊股本 | | | 上月底結存 | | | 1,000,000,000 | HKD | | 0.1 HKD | | 100,000,000 | | 增加 / 減少 (-) | | | 0 | | | HKD | | | | 本月底結存 | | | 1,000,000,000 | HKD | | 0.1 HKD | | 100,000,000 | 本月底法定/註冊股本總額： HKD 100,000,000 FF301 第 1 頁 共 10 頁 v 1.1.1 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 ...

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 致：香港交易及結算所有限公司 | 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) | 08096 | 說明 | 普通股 | | | | | | | | | 法定/註冊股份數目 | | | 面值 | | 法定/註冊股本 | | | 上月底結存 | | | 1,000,000,000 | HKD | | 0.1 HKD | | 100,000,000 | | 增加 / 減少 (-) | | | 0 | | | HKD | | | | 本月底結存 | | | 1,000,000,000 | HKD | | 0.1 HKD | | 100,000,000 | 本月底法定/註冊股本總額： HKD 100,000,000 FF301 第 1 頁 共 10 頁 v 1.1.1 FF301 II. 已 ...

[Company Information](index=4&type=section&id=Company%20Information) This section outlines fundamental company information for Savour of Life Holdings Limited, covering governance, audit, and banking details - This report provides fundamental information on Savour of Life Holdings Limited (Stock Code: 8096), covering its board of directors, committee structures, company secretary, auditor, registered office, and principal bankers[9](index=9&type=chunk)[10](index=10&type=chunk) [Management Discussion and Analysis](index=5&type=section&id=Management%20Discussion%20and%20Analysis) [Business Review and Key Risks](index=5&type=section&id=Business%20Review%20and%20Key%20Risks) The Group operates Hong Kong restaurants and licenses brands, facing risks in quality control, labor costs, and rental market volatility - The Group's core business is operating catering services in Hong Kong, including ramen restaurants and Chinese restaurants[12](index=12&type=chunk)[13](index=13&type=chunk) - Business also includes brand licensing to Macau franchisees and trademark usage rights to licensees for royalty fees[12](index=12&type=chunk) - Key operational risks include failure to maintain effective quality control systems, labor shortages or increased costs, and fluctuations in the commercial property rental market[18](index=18&type=chunk) [Financial Review](index=6&type=section&id=Financial%20Review) FY2025 revenue declined 19.3% to HKD 30.9 million, but cost controls narrowed the loss to HKD 6.1 million, despite a 104.7% increase in rent Financial Performance Summary | Financial Metric | FY2025 (thousand HKD) | FY2024 (thousand HKD) | Year-on-Year Change | | :--- | :--- | :--- | :--- | | Revenue | 30,916 | 38,288 | -19.3% | | Loss for the year | (6,156) | (8,135) | Loss narrowed 24.3% | | Staff costs | (8,882) | (16,096) | -44.8% | | Rent and related expenses | (3,941) | (1,925) | +104.7% | | Other operating expenses | (9,399) | (11,197) | -16.1% | - Revenue decline primarily attributed to overall economic downturn, weakened consumer purchasing power, and reduced local customer base due to extensive outbound travel by local consumers[19](index=19&type=chunk) - Staff costs as a percentage of revenue decreased from **42.0% to 28.7%**, primarily due to strict cost control measures including staff reduction and benefit cuts[23](index=23&type=chunk) - Annual loss narrowed mainly due to decreased operating costs, partially offset by revenue decline[33](index=33&type=chunk) [Liquidity, Financial Resources and Capital Structure](index=8&type=section&id=Liquidity%2C%20Financial%20Resources%20and%20Capital%20Structure) As of March 31, 2025, the Group faced liquidity pressure with HKD 6.8 million cash, a 0.9 current ratio, and net current liabilities, primarily funded by internal cash and rights issue proceeds Key Financial Position Indicators | Indicator | March 31, 2025 | March 31, 2024 | | :--- | :--- | :--- | | Bank balances and cash | 6.8 million HKD | 13.3 million HKD | | Total current assets | 12.6 million HKD | 20.9 million HKD | | Total current liabilities | 14.7 million HKD | 16.8 million HKD | | Current ratio | 0.9 times | 1.2 times | | Gearing ratio (bank borrowings) | 0% | 0% | - The Group faces multiple lawsuits and claims related to overdue rent, with corresponding liabilities recognized in other payables and provisions[38](index=38&type=chunk) - The Board does not recommend the payment of a final dividend for the year ended March 31, 2025[40](index=40&type=chunk) [Use of Rights Issue Proceeds and Outlook](index=11&type=section&id=Use%20of%20Rights%20Issue%20Proceeds%20and%20Outlook) The Group fully utilized HKD 26.5 million rights issue proceeds for restaurant expansion and working capital, and plans new restaurant openings and business diversification despite industry challenges - As of March 31, 2025, the **HKD 26.5 million** net proceeds from the rights issue have been fully utilized as intended, with **HKD 17 million** for expanding the restaurant network and **HKD 9.5 million** for general working capital[50](index=50&type=chunk) - Future strategy involves expanding the restaurant network by seeking suitable locations in Hong Kong to open new restaurants offering diverse culinary styles[51](index=51&type=chunk) - Facing industry challenges, the Group will focus on cost control, enhancing service offerings, capitalizing on emerging consumption trends, and actively seeking other potential business opportunities to expand revenue streams[51](index=51&type=chunk)[52](index=52&type=chunk) [Directors and Governance](index=12&type=section&id=Directors%20and%20Governance) [Biographical Details of Directors](index=12&type=section&id=Biographical%20Details%20of%20Directors) This section outlines the professional backgrounds of the company's directors, including an Executive Director and three Independent Non-Executive Directors with diverse expertise - Executive Director Ms. Song Junyuan, 59, is responsible for formulating the Group's business strategies, with years of experience in import-export trade and corporate operations management[53](index=53&type=chunk) - Independent Non-Executive Directors include Ms. Li Mingrong (marketing strategy expert), Mr. Lu Sihao (accounting and finance expert, member of HKICPA), and Ms. Kanlaya Bunphor (catering service industry expert)[54](index=54&type=chunk)[55](index=55&type=chunk)[56](index=56&type=chunk) [Report of the Directors](index=13&type=section&id=Report%20of%20the%20Directors) The Board Report covers the company's restaurant operations, dividend policy, key supplier concentration, major shareholder holdings, and compliance with public float requirements - The Company is an investment holding company, with its subsidiaries primarily engaged in restaurant operations in Hong Kong[59](index=59&type=chunk) - The Board does not recommend the payment of a final dividend for the year ended March 31, 2025[67](index=67&type=chunk) - During the year, the largest supplier accounted for approximately **36%** of total procurement costs, with the top five suppliers collectively accounting for approximately **49%**[79](index=79&type=chunk) - As of March 31, 2025, the major shareholder, Jinshi No. 1 Limited Partnership Fund, held **10.99%** of the Company's equity[95](index=95&type=chunk) [Corporate Governance Report](index=22&type=section&id=Corporate%20Governance%20Report) The company maintains high corporate governance, complying with GEM Listing Rules, with an independent Board and established committees, ensuring effective risk management and internal controls - The Company has complied with the code provisions of the Corporate Governance Code and adopted a code of conduct for directors' securities transactions[110](index=110&type=chunk)[111](index=111&type=chunk) - The Board comprises four members, including one Executive Director and three Independent Non-Executive Directors, with Independent Non-Executive Directors accounting for over one-third, meeting GEM Listing Rules requirements[116](index=116&type=chunk) - The Company has established an Audit Committee, Remuneration Committee, and Nomination Committee, all chaired by Independent Non-Executive Directors[136](index=136&type=chunk)[139](index=139&type=chunk)[140](index=140&type=chunk)[141](index=141&type=chunk) - The Audit Committee has reviewed the annual results, internal control, and risk management systems, deeming them effective and adequate; the Company currently has no internal audit function but reviews its necessity annually[141](index=141&type=chunk)[154](index=154&type=chunk) [Independent Auditor's Report](index=35&type=section&id=Independent%20Auditor%27s%20Report) [Auditor's Opinion and Material Uncertainty Related to Going Concern](index=35&type=section&id=Auditor%27s%20Opinion%20and%20Material%20Uncertainty%20Related%20to%20Going%20Concern) The auditor issued an unmodified opinion but highlighted a material uncertainty regarding going concern due to a HKD 6.156 million loss and HKD 2.126 million net current liabilities - The auditor believes the consolidated financial statements truly and fairly reflect the Group's financial position and performance, complying with relevant accounting standards and disclosure requirements[164](index=164&type=chunk) - The report specifically highlights a **'material uncertainty related to going concern'**, noting that as of March 31, 2025, the Group recorded an annual loss of approximately **HKD 6.156 million** and net current liabilities of approximately **HKD 2.126 million**, which may cast significant doubt on its ability to continue as a going concern[166](index=166&type=chunk) [Key Audit Matters](index=36&type=section&id=Key%20Audit%20Matters) The auditor identified 'impairment of non-financial assets' as a key audit matter, involving significant judgment in testing property, equipment, and right-of-use assets due to restaurant losses - The key audit matter is **'impairment of non-financial assets'**, involving property and equipment (carrying amount approximately **HKD 12.76 million**) and right-of-use assets (carrying amount approximately **HKD 1.60 million**)[168](index=168&type=chunk) - Due to losses at certain restaurants and decreased market demand, management engaged an independent professional valuer to perform impairment tests; this matter is considered key due to significant judgment and estimates involved[168](index=168&type=chunk) - Based on the impairment test results, no impairment loss was recognized for property and equipment or right-of-use assets during the year[168](index=168&type=chunk) [Consolidated Financial Statements](index=40&type=section&id=Consolidated%20Financial%20Statements) [Consolidated Statement of Profit or Loss and Other Comprehensive Income](index=40&type=section&id=Consolidated%20Statement%20of%20Profit%20or%20Loss%20and%20Other%20Comprehensive%20Income) For FY2025, Group revenue decreased to HKD 30.916 million, but cost control narrowed the annual loss to HKD 6.156 million, with basic and diluted loss per share at HKD 3.15 cents Consolidated Profit or Loss and Other Comprehensive Income | Item | 2025 (thousand HKD) | 2024 (thousand HKD) | | :--- | :--- | :--- | | Revenue | 30,916 | 38,288 | | Loss before tax | (6,156) | (8,135) | | Loss for the year | (6,156) | (8,126) | | Loss for the year attributable to owners of the Company | (6,073) | (8,133) | | Basic and diluted loss per share | (3.15) HK cents | (7.53) HK cents | [Consolidated Statement of Financial Position](index=41&type=section&id=Consolidated%20Statement%20of%20Financial%20Position) As of March 31, 2025, the Group reported total assets of HKD 16.405 million and net assets of HKD 14.003 million, shifting to HKD 2.126 million in net current liabilities Consolidated Financial Position | Item | March 31, 2025 (thousand HKD) | March 31, 2024 (thousand HKD) | | :--- | :--- | :--- | | Non-current assets | 16,405 | 16,251 | | Current assets | 12,617 | 20,859 | | Current liabilities | 14,743 | 16,757 | | **Net current (liabilities) / assets** | **(2,126)** | **4,102** | | Non-current liabilities | 276 | 192 | | **Net assets** | **14,003** | **20,161** | | Equity attributable to owners of the Company | 16,137 | 22,212 | [Consolidated Statement of Changes in Equity](index=42&type=section&id=Consolidated%20Statement%20of%20Changes%20in%20Equity) As of March 31, 2025, equity attributable to owners decreased from HKD 22.212 million to HKD 16.137 million, primarily due to the HKD 6.073 million loss for the year - Equity attributable to owners of the Company decreased from **HKD 22.212 million** as of March 31, 2024, to **HKD 16.137 million** as of March 31, 2025[184](index=184&type=chunk) - The primary reasons for the decrease in equity were the loss for the year of **HKD 6.073 million** and other comprehensive expenses of **HKD 2,000**[184](index=184&type=chunk) [Consolidated Statement of Cash Flows](index=44&type=section&id=Consolidated%20Statement%20of%20Cash%20Flows) The Group's net cash and cash equivalents decreased by HKD 6.451 million, with minor operating cash inflow, and outflows from investing and financing activities, ending with HKD 6.804 million Consolidated Cash Flows | Cash Flow Activities | 2025 (thousand HKD) | 2024 (thousand HKD) | | :--- | :--- | :--- | | Net cash generated from / (used in) operating activities | 63 | (1,543) | | Net cash used in investing activities | (2,836) | (12,372) | | Net cash (used in) / generated from financing activities | (3,678) | 20,601 | | **Net (decrease) / increase in cash and cash equivalents** | **(6,451)** | **6,686** | | Cash and cash equivalents at end of period | 6,804 | 13,257 | [Notes to the Consolidated Financial Statements (Summary)](index=45&type=section&id=Notes%20to%20the%20Consolidated%20Financial%20Statements%20%28Summary%29) Notes provide detailed accounting policies and item explanations, emphasizing going concern uncertainty, revenue sources, impairment assessments, legal proceedings, and a post-reporting operational transfer - Note 2 re-emphasizes that the annual loss and net current liabilities constitute a **material uncertainty** that may cast significant doubt on the Group's ability to continue as a going concern; management has formulated countermeasures, including obtaining shareholder financial support and new loan financing[190](index=190&type=chunk)[191](index=191&type=chunk)[193](index=193&type=chunk) - Note 15 discloses that due to operating losses at certain restaurants, management performed impairment assessments on property and equipment and right-of-use assets, concluding that recoverable amounts exceeded carrying values, thus no impairment loss was recognized[281](index=281&type=chunk) - Note 24 states that the Company completed a rights issue in October 2023, raising net proceeds of approximately **HKD 26.5 million**[302](index=302&type=chunk) - Note 36 discloses a post-reporting period event: effective April 1, 2025, the operation of a Japanese ramen restaurant was granted to an independent third-party management company to enhance operational efficiency[331](index=331&type=chunk) [Financial Summary](index=93&type=section&id=Financial%20Summary) [Five-Year Financial Data Summary](index=93&type=section&id=Five-Year%20Financial%20Data%20Summary) This section summarizes the Group's five-year financial performance and position, showing continuous revenue decline, consecutive annual losses, and a decrease in total assets and equity in FY2025 Five-Year Financial Data Summary | Item (thousand HKD) | 2025 | 2024 | 2023 | 2022 | 2021 | | :--- | :--- | :--- | :--- | :--- | :--- | | **Results** | | | | | | | Revenue | 30,916 | 38,288 | 42,273 | 41,876 | 51,872 | | Loss for the year | (6,156) | (8,126) | (9,739) | (15,802) | (13,384) | | **Assets and Liabilities** | | | | | | | Total assets | 29,022 | 37,110 | 29,080 | 21,945 | 52,465 | | Total liabilities | 15,019 | 16,949 | 27,349 | 16,428 | 31,120 | | Total equity | 14,003 | 20,161 | 1,731 | 5,517 | 21,345 |