香港交易及結算所有限公司及香港聯合交易所有限公司對本公告的內容概不負責， 對其準確性或完整性亦不發表任何聲明，並明確表示概不就因本公告全部或任何 部份內容而產生或因倚賴該等內容而引致的任何損失承擔任何責任。 IMS Group Holdings Limited 英馬斯集團控股有限公司 （於開曼群島註冊成立之有限公司） (股份代號：8136） 於2025年8月22日舉行之股東週年大會之投票表決結果 茲提述英馬斯集團控股有限公司（「本公司」）日期均為2025年7月21日之通函（「通 函」）及股東週年大會通告（「股東週年大會通告」）。除另有指明外，本公告所採用 之詞彙與通函所界定者具有相同涵義。 董事會欣然宣佈，股東週年大會（「股東週年大會」）上提呈之所有決議案（「該等 決議案」，各為一項「決議案」），已採用投票表決方式獲正式通過。 | | 普通決議案 | | 票數（概約百分比） | | --- | --- | --- | --- | | | | 贊成 | 反對 | | 1 | 省覽、考慮及採納本公司及其附屬公司截至 2025年3月31日止年度的經審核綜合財務報 | 510,010,000 (100%) | – ( ...

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 公司名稱: 英馬斯集團控股有限公司 呈交日期: 2025年8月1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) | 08136 | 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 | | | 10,000,000,000 | HKD | | 0.001 | HKD | | 10,000,000 | | 增加 / 減少 (-) | | | | | | | HKD | | | | 本月底結存 | | | 10,000,000,000 | HKD | | 0.001 | HKD | | 10,000,000 | 本 ...

（於開曼群島註冊成立的有限公司） 股份代號 :8136 英馬斯集團控股有限公司 年報 2024/2025 | 公司資料 | 3-4 | | --- | --- | | 主席報告 | 5 | | 董事及高級管理層履歷詳情 | 6-7 | | 管理層討論及分析 | 8-15 | | 環境、社會及管治報告 | 16-41 | | 企業管治報告 | 42-53 | | 董事會報告 | 54-64 | | 獨立核數師報告 | 65-69 | | 綜合損益及其他全面收益表 | 70 | | 綜合財務狀況表 | 71 | | 綜合權益變動表 | 72-73 | | 綜合現金流量表 | 74-75 | | 綜合財務報表附註 | 76-131 | | 財務概要 | 132 | 年 報 2024/25 2 目錄 1 英馬斯集團控股有限公司 年報 2024/2025 香港聯合交易所有限公司（「聯交所」）GEM的特色 GEM乃為較其他於聯交所上市的公司帶有較高投資風險的中小型公司提供上市的市場。有意投資者應了解投資 於該等公司的潛在風險，並應經過審慎周詳考慮後方作出投資決定。 由於GEM上市公司一般為中小型公司，於GEM買賣的證券可 ...

Financial Performance - The company's revenue for the year ended March 31, 2025, was HKD 68,616,000, a decrease of 20% compared to HKD 85,617,000 in 2024[4] - Gross profit for the same period was HKD 38,486,000, down 20.8% from HKD 48,533,000 in the previous year[4] - Operating profit decreased to HKD 10,922,000, representing a decline of 39.5% from HKD 18,082,000 in 2024[4] - Profit attributable to owners of the company was HKD 9,433,000, a decrease of 38.9% compared to HKD 15,455,000 in the prior year[4] - Basic and diluted earnings per share were HKD 0.94, down from HKD 1.55 in 2024, reflecting a decline of 39.4%[4] - The company reported a pre-tax profit of HKD 26,570,000 for 2025, compared to HKD 25,175,000 in 2024, indicating a rise of 5.5%[30] - The company's tax expenses for 2025 were HKD 1,289,000, down from HKD 2,493,000 in 2024, showing a decrease of 48.3%[32] - Profit before tax decreased by approximately HKD 7.2 million or 40.2% to about HKD 10.7 million for the year ending March 31, 2025[56] - Net profit attributable to owners decreased to approximately HKD 9.4 million for the year ending March 31, 2025, down from HKD 15.5 million for the year ending March 31, 2024[57] Revenue Breakdown - Revenue from LED lighting sales was HKD 53,216,000 in 2025, up from HKD 49,501,000 in 2024, representing an increase of 5.5%[29] - Revenue from project consultation and maintenance services increased to HKD 5,308,000 in 2025 from HKD 4,587,000 in 2024, reflecting a growth of 15.7%[29] - Revenue from external customers in China was HKD 43,101,000 in 2025, a significant decline of 30.5% from HKD 61,967,000 in 2024[25] - Revenue from the sale of LED lighting devices increased by approximately 7.5%, from HKD 49.5 million in 2024 to HKD 53.2 million in 2025[44] - Revenue from integrated LED lighting solution services decreased significantly by approximately 70.5%, from HKD 28.8 million in 2024 to HKD 8.5 million in 2025[45] - Revenue from LED lighting system consulting and maintenance services increased by approximately 15.2%, from HKD 4.6 million in 2024 to HKD 5.3 million in 2025[46] Assets and Equity - Non-current assets increased to HKD 16,892,000 from HKD 10,054,000, marking a growth of 68.5%[5] - Current assets decreased to HKD 98,297,000 from HKD 105,913,000, a decline of 7.4%[5] - Total equity increased to HKD 100,361,000 from HKD 91,179,000, an increase of 10.3%[5] - The total non-current assets located in Hong Kong were valued at HKD 7,455,000 in 2025, slightly down from HKD 7,482,000 in 2024[25] - Trade receivables decreased from HKD 4.812 million in 2024 to HKD 3.244 million in 2025, a reduction of approximately 32.6%[38] - Trade and other payables decreased from HKD 11.289 million in 2024 to HKD 8.008 million in 2025, a reduction of approximately 29.3%[40] - Current ratio increased to 7.3 for the year ending March 31, 2025, compared to 4.4 for the year ending March 31, 2024[60] - Cash and bank balances decreased to HKD 88.3 million for the year ending March 31, 2025, down from HKD 91.8 million for the year ending March 31, 2024[63] - Total equity attributable to owners increased to approximately HKD 100.4 million for the year ending March 31, 2025, from HKD 91.2 million for the year ending March 31, 2024[65] Expenses and Costs - Employee benefits expenses, including salaries and wages, totaled HKD 25,562,000 in 2025, an increase from HKD 24,287,000 in 2024, marking a growth of 5.3%[30] - Sales cost decreased by approximately HKD 7.0 million or 18.9% to about HKD 30.1 million for the year ending March 31, 2025, compared to HKD 37.1 million for the year ending March 31, 2024[50] - Gross profit decreased by approximately HKD 10.0 million or 20.6% to about HKD 38.5 million for the year ending March 31, 2025, with a gross margin reduction from approximately 56.7% to 56.1%[51] - Other income and net gains/losses decreased by approximately HKD 0.8 million or 40.0% to about HKD 1.2 million for the year ending March 31, 2025[52] Corporate Governance and Future Plans - The company plans to adopt new or revised Hong Kong Financial Reporting Standards, which are not expected to have a significant impact on performance[18] - The company did not recommend any dividend for the year ending March 31, 2025, consistent with the previous year[37] - The company is committed to becoming a leading LED lighting solutions provider in Asia, focusing on core business enhancement and exploring new business opportunities[81] - The company has adhered to the corporate governance code as per GEM listing rules, with a specific exception regarding the roles of the chairman and CEO[82] - The audit committee has reviewed the annual performance for the year ending March 31, 2025[89] - The company has established a retirement plan for eligible employees in Hong Kong and a pension plan for employees in China[78] - The board of directors includes executive directors Tan Yiming (Chairman and CEO) and Huo Yiwen, as well as independent non-executive directors Li Zhenhong, Xia Yaorong, and Dr. Li Huixin[92] - The announcement will be published on the Hong Kong Stock Exchange website for at least seven days from the date of publication[92] - The company's website will also host the announcement for public access[92] Market and Customer Insights - Approximately 62.8% of the company's sales in the 2024/25 fiscal year were derived from the Chinese market, indicating strong demand from well-known luxury brands[81] - The company plans to continue expanding its customer base through its existing network and is optimistic about the demand for renovations in shopping malls in China[81] - The total amount raised from the IPO was fully utilized as per the designated purposes outlined in the prospectus, totaling HKD 34.7 million[79] - The company has not engaged in any significant securities transactions or repurchases of its listed securities during the reporting period[84] - The company completed the acquisition of two properties in Osaka, Japan, for a total consideration of ¥139,500,000 (approximately HKD 6,835,500) on February 28, 2025[77] - As of March 31, 2025, the company had no significant investments or acquisitions, consistent with the previous year[77]

Financial Performance - For the six months ended September 30, 2024, the group recorded unaudited total revenue of approximately HKD 45.8 million, a decrease of about 16.0% compared to HKD 54.5 million for the same period in 2023[8] - The profit attributable to the owners of the company for the six months ended September 30, 2024, was approximately HKD 10.9 million, down from HKD 17.2 million in the same period of 2023, representing a decrease of about 36.6%[8] - Revenue for the six months ended September 30, 2024, decreased to approximately HKD 45.8 million, a reduction of about HKD 8.7 million or 16.0% compared to HKD 54.5 million for the same period in 2023[21] - Gross profit for the same period was HKD 26,515,000, down 19.6% from HKD 33,000,000 year-on-year[48] - The company's operating profit was HKD 13,165,000, a decline of 37.7% compared to HKD 21,151,000 in the previous year[48] - Net profit attributable to the company's owners was HKD 10,918,000, representing a decrease of 36.7% from HKD 17,232,000 in the prior year[48] - The total comprehensive income for the six months ended September 30, 2024, was HKD 11,289,000, compared to HKD 16,107,000 for the same period in 2023, representing a decrease of approximately 30.3%[50] - The group recorded a profit attributable to owners of approximately HKD 10.9 million, down HKD 6.3 million from HKD 17.2 million for the previous period, primarily due to reduced revenue[23] Revenue Breakdown - The revenue from sales of LED lighting devices increased by approximately 39.9% to HKD 37.9 million for the six months ended September 30, 2024, compared to HKD 27.1 million for the same period in 2023[14] - Revenue from LED lighting system consulting and maintenance services decreased by approximately 25.0% to HKD 1.8 million for the six months ended September 30, 2024, down from HKD 2.4 million in the same period of 2023[16] - Revenue from integrated LED lighting solution services dropped significantly by approximately 77.3% to HKD 5.4 million for the six months ended September 30, 2024, compared to HKD 23.8 million for the same period in 2023[17] - Revenue from sales of three-dimensional printing materials and services decreased by approximately 33.3% to HKD 0.6 million for the six months ended September 30, 2024, down from HKD 0.9 million in the same period of 2023[18] - The revenue from project consulting and maintenance services for the six months ended September 30, 2024, was HKD 7,188,000, compared to HKD 26,169,000 in the same period of 2023, indicating a significant decrease of approximately 72.6%[58] Costs and Expenses - Direct costs decreased to approximately HKD 19.3 million, a reduction of about HKD 2.2 million or 10.2% from HKD 21.5 million for the previous period, consistent with the revenue decline[21] - Gross profit fell to approximately HKD 26.5 million, down HKD 6.5 million, with a gross margin decrease from 60.6% to 57.9% due to increased direct costs related to LED lighting solution installation[21] - Administrative expenses increased to approximately HKD 14.5 million, an increase of about HKD 1.2 million or 9.0% from HKD 13.3 million, primarily due to higher salaries and depreciation expenses[22] - Employee benefits expenses, including director remuneration, increased to HKD 11,260,000 for the six months ended September 30, 2024, up 9.5% from HKD 10,288,000 in the prior year[60] Dividends and Shareholder Returns - The board of directors does not recommend the payment of an interim dividend for the six months ended September 30, 2024[9] - The group did not declare an interim dividend for the six months ended September 30, 2024[24] - The group did not declare or pay any dividends for the six months ended September 30, 2024, consistent with the same period in 2023[68] Assets and Liabilities - As of September 30, 2024, the group had cash and bank balances totaling approximately HKD 97.0 million, an increase from HKD 91.8 million as of March 31, 2024[26] - Current assets net amounted to approximately HKD 91.0 million as of September 30, 2024, compared to HKD 82.1 million as of March 31, 2024[27] - Total equity attributable to owners increased to approximately HKD 102.5 million as of September 30, 2024, up from approximately HKD 91.2 million as of March 31, 2024[28] - The total assets less current liabilities amounted to HKD 102,975,000 as of September 30, 2024, an increase from HKD 92,115,000 as of March 31, 2024[49] - The company has a net asset value of HKD 102,468,000, up from HKD 91,179,000 in the previous period[49] - Trade receivables net amount as of September 30, 2024, was HKD 8,621,000, an increase of 79.5% from HKD 4,812,000 as of March 31, 2024[72] - The total amount of trade and other payables as of September 30, 2024, was HKD 8,468,000, down 25.0% from HKD 11,289,000 as of March 31, 2024[76] Market and Strategic Outlook - The group primarily sells LED lighting devices and provides integrated LED lighting solution services to well-known luxury brand retail stores in Asia[11] - The company is facing challenges in the three-dimensional printing retail market, contributing to the decline in revenue from related services[18] - Approximately 63.0% of sales were generated from the Chinese market, indicating a strong reliance on this region[46] - The company plans to continue seeking new luxury brand clients to expand its customer base through existing networks[46] - The company continues to focus on expanding its LED lighting solutions and 3D printing services, aiming to enhance its market presence and product offerings in the upcoming periods[53] Corporate Governance - The board is committed to maintaining high levels of corporate governance to enhance transparency and protect shareholder interests[98] - The audit committee has reviewed the unaudited consolidated results for the six months ended September 30, 2024, and believes they comply with applicable accounting standards and GEM listing rules[101] - The company has established an audit committee in accordance with GEM listing rules to oversee financial reporting processes[101] - The board includes both executive and independent non-executive directors, ensuring a balanced governance structure[102] - The chairman and CEO roles are held by the same individual, Tan Yiming, which the board believes benefits the group's business outlook and operational efficiency[98] - The board will continue to review the effectiveness of the corporate governance structure to assess the need for separating the roles of chairman and CEO[98] Other Information - The company has not engaged in any significant related party transactions during the reporting period[82] - The company has not purchased, sold, or redeemed any of its listed securities during the six months ended September 30, 2024[97] - The company has a total of 1,000,000,000 issued and fully paid ordinary shares as of September 30, 2024[79] - Mr. Tan Yiming holds a controlling interest of 51% in the company through Garage Investment Limited, which owns 510,000,000 shares[87] - The company has not granted or exercised any share options under the share option scheme since its adoption[94] - There were no competitive interests held by any directors or major shareholders that could conflict with the company's business as of September 30, 2024[96] - There have been no significant subsequent events reported after the reporting period[99] - The company has maintained sufficient public float as of the report date[100]

Financial Performance - Revenue for the six months ended September 30, 2024, was HKD 45,799,000, a decrease of 16% compared to HKD 54,486,000 for the same period in 2023[3] - Gross profit for the same period was HKD 26,515,000, down 19.6% from HKD 33,000,000 in 2023[3] - Operating profit decreased to HKD 13,165,000, a decline of 37.7% from HKD 21,151,000 in the previous year[3] - Profit attributable to owners of the company was HKD 10,918,000, down 36.7% from HKD 17,232,000 in 2023[3] - Basic and diluted earnings per share were HKD 1.09, compared to HKD 1.72 in the same period last year[3] - The group's profit before income tax expenses was HKD 10,918,000 for the six months ended September 30, 2024, down from HKD 17,232,000 in the same period of 2023, a decline of 36.5%[14] - Profit attributable to the company's owners decreased by approximately HKD 6.3 million to about HKD 10.9 million for the six months ending September 30, 2024, compared to HKD 17.2 million for the same period in 2023[37] Assets and Liabilities - Total assets as of September 30, 2024, were HKD 102,975,000, an increase from HKD 92,115,000 as of March 31, 2024[4] - Cash and cash equivalents increased to HKD 97,031,000 from HKD 91,756,000 as of March 31, 2024[4] - Trade and other receivables rose to HKD 10,185,000 from HKD 7,347,000 in the previous period[4] - Non-current assets, including property, plant, and equipment, decreased to HKD 11,945,000 from HKD 10,054,000[4] - The total trade and other receivables amounted to HKD 10,185,000 as of September 30, 2024, compared to HKD 7,347,000 as of March 31, 2024, reflecting an increase of 38.5%[17] - The total trade and other payables decreased from HKD 11,289 thousand as of March 31, 2024, to HKD 8,468 thousand as of September 30, 2024[20] - Net current assets were approximately HKD 91.0 million as of September 30, 2024, up from HKD 82.1 million as of March 31, 2024[42] Revenue Segments - Sales of LED lighting devices increased to HKD 37,891,000 from HKD 27,140,000, representing a growth of 39.4%[8] - Revenue from the sale of LED lighting devices increased by approximately 39.9% to HKD 37.9 million, driven by an increase in project numbers in China[28] - Revenue from integrated LED lighting solutions services decreased significantly by approximately 77.3% to HKD 5.4 million, attributed to a reduction in facade projects[31] Expenses - Employee benefits expenses, including directors' remuneration, rose to HKD 11,260,000, an increase of 9.5% from HKD 10,288,000 in the previous year[10] - Administrative expenses increased by approximately HKD 1.2 million or 9.0% to about HKD 14.5 million for the six months ending September 30, 2024, primarily due to increases in salaries and allowances[35] - Direct costs decreased by approximately 10.2% to HKD 19.3 million, consistent with the decline in revenue for the period[33] - Income tax expense for the six months ended September 30, 2024, was HKD 2,143,000, a decrease from HKD 3,834,000 in the same period of 2023[11] - Income tax expenses decreased by approximately HKD 1.7 million or 44.7% to about HKD 2.1 million for the six months ending September 30, 2024, consistent with the decrease in profit before tax[36] Corporate Governance and Shareholder Information - The company did not declare or pay any dividends for the six months ended September 30, 2024, consistent with the same period in 2023[15] - The company did not recommend the payment of an interim dividend for the six months ending September 30, 2024[38] - The major shareholder, Garage Investment, holds 510 million shares, representing 51% of the company's equity[52] - Other significant shareholders include 温文康先生 and 楊毅女士, each holding 56.55 million shares, accounting for 5.66% of the total shares[56] - The company has not disclosed any additional interests or holdings by directors or major executives beyond what has been reported[54] - The roles of the chairman and CEO are held by the same individual, which the board believes is beneficial for the company's business prospects and operational efficiency[63] - The audit committee consists of independent non-executive directors, ensuring effective oversight of the financial reporting process[66] Future Outlook and Strategic Focus - The company continues to focus on LED lighting solutions and 3D printing services as its main business segments[5] - The company aims to expand its customer base by seeking new luxury brand clients and leveraging existing networks, with approximately 63.0% of sales coming from the Chinese market[25] - The company anticipates that the recovery of cross-border travel will drive economic growth, despite ongoing uncertainties and challenges in the operating environment[25] - The company is actively monitoring the impact of the geopolitical environment on its operations and fund utilization timeline[50] - The company plans to extend the timeline for utilizing the remaining funds from March 31, 2024, to March 31, 2025, due to geopolitical uncertainties[50] Capital Expenditures and Investments - The group purchased property, plant, and equipment at a cost of approximately HKD 74,000,000 for the six months ended September 30, 2024[16] - The company made capital expenditures of approximately HKD 74,000 for property, plant, and equipment during the six months ending September 30, 2024[45] - The company raised a total of HKD 34.7 million from the IPO, with HKD 34.2 million utilized and HKD 0.5 million remaining as of September 30, 2024[49] - The company has allocated funds for factory establishment, employee recruitment, and improving enterprise resource planning systems, totaling HKD 34.7 million[49] - The company had no significant investments or major acquisitions during the reporting period[47] Compliance and Reporting - The audit committee has reviewed the unaudited condensed consolidated results for the six months ended September 30, 2024, and believes that the results comply with applicable accounting standards and GEM listing rules[66] - The company maintains sufficient public float as of the announcement date[65] - There have been no significant subsequent events occurring after the reporting period and up to the announcement date[64] - The company has not experienced any major changes in its business nature since the IPO[50] - The company is committed to keeping shareholders informed of any significant changes in the future[50] - The company has adopted a code of conduct for directors regarding securities trading, which complies with the GEM listing rules[60] - There are no competing businesses or interests held by any directors or controlling shareholders as of September 30, 2024[61] - There have been no purchases, sales, or redemptions of the company's listed securities by the company or any of its subsidiaries for the six months ended September 30, 2024[62]

Revenue and Profitability - Revenue from LED lighting devices increased from HKD 44.2 million (60.2%) to HKD 49.5 million (57.8%) year-on-year[6] - Integrated LED lighting solutions revenue rose approximately 44.0% from HKD 20.0 million to HKD 28.8 million due to increased contract amounts[7] - The company recorded a revenue increase of approximately 16.6% for the fiscal year ending March 31, 2024, compared to the previous fiscal year[165] - For the fiscal year ending March 31, 2024, the company recorded revenue of approximately HKD 85.6 million, a 16.5% increase from HKD 73.4 million for the fiscal year ending March 31, 2023[173] - The profit attributable to the company's owners for the fiscal year ending March 31, 2024, was approximately HKD 15.5 million, compared to HKD 6.1 million for the previous year, reflecting a significant increase[173] - The profit before tax increased from approximately HKD 7.2 million for the year ended March 31, 2023, to approximately HKD 17.9 million for the year ended March 31, 2024, representing an increase of about 148.6%[193] - The gross profit increased by approximately HKD 14.5 million or 42.6%, rising from about HKD 34.0 million to approximately HKD 48.5 million[191] - The gross profit margin improved from approximately 46.3% for the fiscal year ending March 31, 2023, to about 56.7% for the fiscal year ending March 31, 2024, an increase of 10.4%[191] Costs and Expenses - Cost of sales decreased by HKD 2.3 million or 5.8%, from HKD 39.4 million to HKD 37.1 million, primarily due to lower material, labor, and indirect costs[11] - The income tax expense increased by approximately HKD 1.4 million or 127.3% to about HKD 2.5 million for the year ended March 31, 2024, primarily due to the increase in taxable profit[193] - The company maintained stable financing costs related to lease liabilities, with interest of approximately HKD 0.1 million for the year ended March 31, 2024, compared to HKD 0.2 million in 2023[192] Employee and Training - Total employee benefits expenses remained stable at approximately HKD 25.2 million for both years, with a total of 66 employees as of March 31, 2024[18] - A total of 34 employees received 68 hours of training on various topics, including ethics, accounting, and the impact of COVID-19 on business[42] - The employee turnover rate was reported at 8.8%, with a total of 3 employees leaving the company during the reporting period[47] - Employee turnover rate is 3.3%, with a total of 1 employee leaving, and the gender ratio of employees is 1.83:1 (male to female)[86] - The company has a training policy aimed at enhancing employee skills, with training activities described on page 23[111] Sustainability and Environmental Impact - The group has established a committee composed of management from various business sectors to ensure operations align with sustainability principles and to manage related risks[30] - The group has set sustainability goals and targets to systematically assess performance, focusing on resource conservation and minimizing paper and electricity consumption[31] - Total greenhouse gas emissions amounted to 541.8 tons of CO2 equivalent, with an employee carbon intensity of 15.9 tons of CO2 equivalent[68] - The main source of greenhouse gas emissions was paper waste treatment, contributing 464.8 tons of CO2 equivalent[68] - The company has not generated any hazardous waste, maintaining a commitment to environmental sustainability[85] - The company has implemented policies to reduce significant impacts on the environment and natural resources, with disclosures available on page 26 of the report[110] - The company has identified and addressed significant climate-related issues that may impact its operations, with details provided on page 28[110] Corporate Governance - The company emphasizes the importance of good corporate governance practices to enhance accountability and transparency to shareholders[129] - The board of directors is composed of five members, ensuring a balance of skills, experience, and perspectives[120] - The board consists of more than one-third independent non-executive directors, ensuring a balance of skills and experience[146] - The company aims to appoint at least one female board member by December 31, 2024, to enhance gender diversity on the board[149] - The company has established a nomination policy to manage the nomination, evaluation, and removal of board members[150] - The management team is responsible for the daily operations and execution of the business plans approved by the board[145] Financial Position - As of March 31, 2024, the company had no bank borrowings, indicating a debt-to-equity ratio of zero[200] - The company's total equity attributable to owners was approximately HKD 91.2 million as of March 31, 2024, compared to approximately HKD 76.4 million in 2023[199] - The current ratio and quick ratio increased due to a rise in cash and bank balances during the year[197] - The cash and bank balances, along with bank time deposits, were reported to be below HKD 3,000 as of March 31, 2024[198] Market and Business Development - The company is focusing on expanding its business network and has established a 3D printing workshop named "dot 3D Factory" to capture market share in the 3D printing sector[181] - The company continues to seek opportunities to enrich its business lines and explore new business prospects[182] - The company anticipates that the recovery of cross-border travel will drive economic growth, although it acknowledges ongoing uncertainties and challenges in the operating environment[182]

Financial Performance - The company's revenue for the year ended March 31, 2024, was HKD 85,617,000, representing a 16.5% increase from HKD 73,384,000 in the previous year[5] - Gross profit increased to HKD 48,533,000, up 42.8% from HKD 34,008,000 year-on-year[5] - Operating profit rose significantly to HKD 18,082,000, compared to HKD 7,474,000 in the prior year, marking a 141.5% increase[5] - Net profit attributable to shareholders was HKD 15,455,000, a substantial increase of 152.0% from HKD 6,126,000 in the previous year[5] - Basic and diluted earnings per share increased to HKD 1.55, up from HKD 0.61, reflecting a growth of 154.1%[5] - Total revenue for the year 2024 reached 85,617 thousand HKD, an increase of 16.7% compared to 73,384 thousand HKD in 2023[23] - The profit attributable to the company's owners for the fiscal year ending March 31, 2024, was approximately HKD 15.5 million, compared to HKD 6.1 million for the previous year, marking an increase of approximately 153.3%[40] - Total revenue increased from approximately HKD 73.4 million to approximately HKD 85.6 million, an increase of about 16.6%[49] - Gross profit increased from approximately HKD 34.0 million to approximately HKD 48.5 million, an increase of about 42.6%, with gross margin rising from approximately 46.3% to approximately 56.7%[52] Cash and Assets - Cash and bank balances as of March 31, 2024, were HKD 91,756,000, an increase from HKD 79,967,000 in the previous year[6] - Current assets net worth improved to HKD 82,061,000, compared to HKD 67,504,000 in the previous year, indicating a 21.5% increase[6] - Total assets less current liabilities increased to HKD 92,115,000 from HKD 78,604,000, representing a growth of 17.2%[6] - Trade receivables decreased from HKD 6,904,000 in 2023 to HKD 4,812,000 in 2024, a decline of about 30.2%[38] - Cash and bank balances increased from approximately HKD 80.0 million to approximately HKD 91.8 million[66] Revenue Breakdown - Revenue from the Chinese market significantly increased to 61,967 thousand HKD in 2024, up 21.8% from 50,863 thousand HKD in 2023[23] - The sales of LED lighting devices generated 49,501 thousand HKD in 2024, representing a 12.5% increase from 44,183 thousand HKD in 2023[27] - Revenue from integrated LED lighting solution services rose from HKD 20.0 million in 2023 to HKD 28.8 million in 2024, an increase of approximately 44.0%[41] - Revenue from comprehensive LED lighting solutions increased from approximately HKD 20.0 million for the year ended March 31, 2023, to approximately HKD 28.8 million for the year ended March 31, 2024, representing an increase of about 44.0%[45] - Revenue from LED lighting system consulting and maintenance services decreased from approximately HKD 5.5 million to approximately HKD 4.6 million, a decrease of about 16.4%[46] Expenses and Liabilities - Employee benefits expenses, including salaries and wages, totaled 24,287 thousand HKD in 2024, a marginal decrease from 24,343 thousand HKD in 2023[29] - The company's total tax expense for the fiscal year 2024 was HKD 2,493,000, compared to HKD 1,122,000 in 2023, indicating a significant increase of approximately 122.3%[8] - Trade and other payables increased from HKD 9,388,000 in 2023 to HKD 11,289,000 in 2024, representing an increase of approximately 20.2%[39] - Administrative expenses increased from approximately HKD 27.2 million to approximately HKD 30.7 million, an increase of about 12.9%[54] Corporate Governance - The company has confirmed compliance with the corporate governance code, except for a deviation regarding the separation of the roles of Chairman and CEO[89] - The board of directors has adopted a code of conduct for securities trading, confirming compliance for the fiscal year ending March 31, 2024[92] - The board of directors includes executive directors and independent non-executive directors, ensuring corporate governance compliance[101] - The company confirms that the information in the announcement is accurate and complete, with no misleading elements[103] Future Plans and Market Strategy - The company plans to adopt new or revised Hong Kong Financial Reporting Standards in the future, which are not expected to have a significant impact on performance[20] - The company aims to expand its customer base by seeking new luxury brand clients through its existing network[88] - The anticipated timeline for utilizing the unutilized IPO proceeds has been extended from March 31, 2024, to March 31, 2025, due to the impact of COVID-19 and geopolitical uncertainties[86] Employee and Operational Insights - As of March 31, 2024, the group had a total of 66 employees, an increase from 63 employees as of March 31, 2023[81] - Employee benefits expenditure for the year was approximately HKD 25.2 million, unchanged from the previous year[81] - The company has established a stock option plan to attract and retain suitable employees since December 22, 2017[94] - The company has not granted any stock options under the stock option plan since its adoption[95] IPO and Financial Utilization - The total amount utilized from the IPO proceeds was HKD 32.6 million, with an unutilized balance of HKD 2.1 million expected to be used by March 31, 2025[84] - As of the announcement date, the company has sufficient public float of at least 25% of its issued shares as required by GEM listing rules[96]

Financial Performance - For the six months ended September 30, 2023, the company recorded unaudited total revenue of approximately HKD 54.5 million, an increase of about 20.8% compared to HKD 45.1 million for the same period in 2022[9]. - The unaudited profit attributable to the owners of the company for the six months ended September 30, 2023, was approximately HKD 17.2 million, up by about HKD 5.8 million from HKD 11.4 million for the same period in 2022[9]. - Revenue from comprehensive LED lighting solution services increased from approximately HKD 13.7 million to about HKD 23.8 million, representing a growth of approximately 73.7% or HKD 10.1 million[17]. - Revenue from LED lighting system consulting and maintenance services rose from approximately HKD 1.7 million to about HKD 2.4 million, an increase of about 41.2% or HKD 0.7 million[16]. - Revenue from the sale of 3D printing materials and services decreased by approximately 57.1% from HKD 2.1 million to about HKD 0.9 million, a decline of HKD 1.2 million due to a sluggish retail market[18]. - Revenue from the sale of LED lighting devices slightly decreased from approximately HKD 27.4 million to about HKD 27.1 million, a decline of about 1.1% or HKD 0.3 million, attributed to a reduction in project numbers in China[14]. - The overall revenue growth was mainly driven by the increase in sales from comprehensive LED lighting solution services[21]. - The company reported a revenue of HKD 54,486,000 for the six months ended September 30, 2023, representing a 21.5% increase from HKD 45,074,000 in the same period of 2022[54]. - Gross profit for the same period was HKD 33,000,000, up 29.0% from HKD 25,562,000 year-on-year[54]. - Operating profit increased to HKD 21,151,000, a 55.6% rise compared to HKD 13,584,000 in the previous year[54]. - The company achieved a net profit attributable to shareholders of HKD 17,232,000, which is a 50.5% increase from HKD 11,432,000 in the prior year[54]. - The group’s profit before tax for the six months ended September 30, 2023, was HKD 17,232,000, compared to HKD 11,432,000 for the same period in 2022, representing a 50.5% increase[75]. Cost and Expenses - Direct costs increased by approximately HKD 2.0 million or 10.3% to about HKD 21.5 million for the six months ended September 30, 2023, consistent with revenue growth[22]. - Gross profit rose by approximately HKD 7.4 million to about HKD 33.0 million, with a gross margin increase from 56.7% to 60.6% due to reduced direct costs related to LED lighting solution installation projects[22]. - Administrative expenses rose by approximately HKD 0.6 million or 4.7% to about HKD 13.3 million, mainly due to increased overseas travel expenses[23]. - Income tax expenses increased by approximately HKD 1.7 million or 81.0% to about HKD 3.8 million, consistent with the increase in profit before tax[24]. - Employee benefits expenses for the six months ended September 30, 2023, totaled HKD 10,288,000, down from HKD 11,091,000 in 2022, reflecting a decrease of 7.3%[69]. - The income tax expense for the six months ended September 30, 2023, was HKD 3,834,000, significantly higher than HKD 2,055,000 in 2022, marking an increase of 86.5%[72]. Cash Flow and Financial Position - Cash and bank balances totaled HKD 93.2 million as of September 30, 2023, up from HKD 80.0 million as of March 31, 2023[30]. - Net current assets increased to approximately HKD 85.1 million as of September 30, 2023, from HKD 67.5 million as of March 31, 2023[32]. - Total equity attributable to owners increased to approximately HKD 92.5 million as of September 30, 2023, from about HKD 76.4 million as of March 31, 2023[33]. - Cash and cash equivalents as of September 30, 2023, stood at HKD 93,249,000, up from HKD 79,967,000 as of March 31, 2023[55]. - Operating cash flow for the six months was HKD 13,370,000, an increase of 33.1% from HKD 10,036,000 in the same period last year[60]. - The company’s financing activities resulted in a net cash outflow of HKD 1,457,000, an improvement compared to HKD 5,318,000 outflow in the previous year[60]. - Trade receivables as of September 30, 2023, amounted to HKD 8,344,000, an increase from HKD 6,904,000 as of March 31, 2023, indicating a growth of 20.9%[80]. - The total trade and other payables as of September 30, 2023, were HKD 9,914,000, up from HKD 9,388,000 as of March 31, 2023, reflecting an increase of 5.6%[83]. - As of September 30, 2023, trade payables amounted to HKD 7,078,000, compared to HKD 6,026,000 as of March 31, 2023, reflecting an increase of approximately 17.5%[86]. Capital Expenditure and Investments - Capital expenditure for the six months ended September 30, 2023, was approximately HKD 26,000, significantly lower than HKD 488,000 for the previous year[41]. - The company utilized HKD 13,000,000 for seeking suitable acquisitions, which has been fully allocated[49]. - The company plans to expand its 3D printing facilities with an allocation of HKD 10,000,000, of which HKD 5,900,000 has been utilized as of September 30, 2023[49]. - The group purchased property, plant, and equipment at a cost of approximately HKD 26,000,000 for the six months ended September 30, 2023, compared to HKD 488,000,000 for the previous year[77]. Shareholder Information - The company’s board of directors did not recommend the payment of an interim dividend for the six months ended September 30, 2023[9]. - The group did not declare or pay any dividends for the six months ended September 30, 2023, consistent with the previous year[76]. - The total number of issued and fully paid ordinary shares remained at 1,000,000,000 as of both March 31, 2023, and September 30, 2023[87]. - Mr. Tan Yi Ming holds 510,000,000 shares, representing 51% of the company's equity, through Garage Investment Limited[93]. - Mr. Wen Wen Kang and Ms. Yang Yi each hold 56,550,000 shares, representing 5.66% of the company's equity[96]. - The company has not granted any options under the share option scheme since its adoption on December 22, 2017[99]. Corporate Governance and Compliance - The company maintains a high level of corporate governance to enhance transparency and protect shareholder interests[104]. - The board believes that the current structure, with the chairman also serving as CEO, benefits the company's business outlook and operational efficiency[104]. - The audit committee has reviewed the unaudited consolidated results for the six months ended September 30, 2023, and found them compliant with applicable accounting standards and GEM listing rules[108]. - As of the report date, the company has maintained sufficient public float[107]. - No significant subsequent events have occurred since the reporting period up to the report date[105]. - The company reported no significant related party transactions during the period[88]. - The company has not reported any new product launches or significant market expansions during this period[66]. - The company continues to focus on its core business of LED lighting and 3D printing services without disclosing any major mergers or acquisitions[66].

香港交易及結算所有限公司及聯交所對本公告的內容概不負責，對其準確性或完 整性亦不發表任何聲明，並明確表示概不對因本公告全部或任何部份內容而產生 或因依賴該等內容而引致的任何損失承擔任何責任。 IMS Group Holdings Limited 英 馬 斯 集 團 控 股 有 限 公 司 （於開曼群島註冊成立之有限公司） (股份代號：8136） 截至二零二三年九月三十日止六個月的 中期業績公告 香港聯合交易所有限公司（「聯交所」）GEM的特色 GEM乃為較其他於聯交所上市的中小型公司帶有較高投資風險的公司提供一個 上市的市場。有意投資者應了解投資於該等公司的潛在風險，並應經過審慎周詳 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，於GEM買賣的證券可能會較於聯交所主板 買賣的證券承受較高的市場波動風險，同時無法保證於GEM買賣的證券會有高流 通量的市場。 本公告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 規定提供有關英馬斯集團控股有限公司（「本公司」，連同其附屬公司統稱「本集團」 或「我們」）的資料，本公司各董事（「董事」）願就本公告共同及個別承擔全部責任。 董事經作 ...