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 ...

Financial Performance - For the three months ended June 30, 2023, the group recorded unaudited total revenue of approximately HKD 25.6 million, an increase of about 4.9% compared to HKD 24.4 million for the same period in 2022[10] - The unaudited profit attributable to the owners of the company for the same period was approximately HKD 8.8 million, representing an increase of approximately 46.7% from HKD 6.0 million in 2022[10] - Gross profit for the three months ended June 30, 2023, was HKD 15.3 million, compared to HKD 13.7 million for the same period in 2022, reflecting a gross margin improvement[12] - Operating profit for the same period was HKD 9.6 million, up from HKD 7.3 million in 2022, indicating a strong operational performance[12] - Basic and diluted earnings per share for the three months ended June 30, 2023, were HKD 0.88, compared to HKD 0.60 for the same period in 2022[12] - Total comprehensive income attributable to owners for the three months ended June 30, 2023, was HKD 8.2 million, compared to HKD 5.2 million in 2022[12] - Revenue for the three months ended June 30, 2023, was HKD 25,641,000, an increase of 5.3% compared to HKD 24,357,000 for the same period in 2022[23] - Sales of LED lighting devices reached HKD 13,998,000, up 20.3% from HKD 11,629,000 in the previous year[23] - The gross profit before income tax for the three months ended June 30, 2023, was HKD 5,028,000, a decrease of 5.3% from HKD 5,307,000 in 2022[26] - The total income tax expense for the three months ended June 30, 2023, was HKD 713,000, down 42.4% from HKD 1,238,000 in the same period last year[28] - Employee benefits expenses, including director remuneration, totaled HKD 5,028,000, a decrease of 5.3% compared to HKD 5,307,000 in 2022[26] - Administrative expenses decreased by approximately HKD 0.2 million or 3.2% to about HKD 6.0 million for the three months ended June 30, 2023[38] - Income tax expense decreased by approximately HKD 0.5 million or 41.7% to about HKD 0.7 million for the three months ended June 30, 2023, due to tax relief policies for small and micro enterprises in China[39] - Sales costs decreased by approximately HKD 0.2 million or 1.9% to about HKD 10.4 million for the three months ended June 30, 2023, maintaining stability[37] Dividend and Shareholder Information - The board of directors did not recommend the payment of an interim dividend for the three months ended June 30, 2023[10] - The company does not recommend the payment of an interim dividend for the three months ended June 30, 2023, consistent with the previous year[41] Market and Growth Strategy - The company continues to explore market expansion opportunities and new product development strategies to drive future growth[10] - Approximately 78.1% of the company's sales for the three months ended June 30, 2023, were derived from the Chinese market, indicating strong demand from well-known luxury brands[42] - The company aims to continue expanding its customer base by seeking new well-known luxury brand clients through its existing network[42] - The company remains focused on enhancing its core business while exploring new business opportunities amid a recovering economy influenced by the resumption of cross-border travel[42] Corporate Governance - The board of directors is committed to maintaining high levels of corporate governance to enhance transparency and protect shareholder interests[55] - The company has adopted a code of conduct for directors regarding securities trading, which complies with the GEM listing rules[51] - The company has established an audit committee to oversee financial reporting processes and internal controls[59] - The audit committee reviewed the unaudited condensed consolidated financial statements for the three months ended June 30, 2023, and found them compliant with applicable accounting standards and GEM listing rules[59] - The chairman and CEO roles are held by the same individual, which the board believes is beneficial for the company's business outlook and operational efficiency[55] Financial Position - The company’s total assets as of June 30, 2023, were reported at HKD 84.6 million, reflecting a solid financial position[14] - The company’s retained earnings as of June 30, 2023, reflect cumulative net profits recognized in the consolidated income statement[4] - The company’s legal surplus reserve has reached 50% of the registered capital of its subsidiaries in China, complying with local regulations[4] Other Information - The company did not grant any stock options under the stock option plan since its adoption[50] - The company maintained sufficient public float as of the report date[57] - There were no purchases, sales, or redemptions of any listed securities by the company or its subsidiaries during the three months ended June 30, 2023[54] - There were no significant subsequent events occurring after the reporting period and up to the report date[56] - No directors or major shareholders had any competing business interests as of June 30, 2023[52] - The company has integrated its resources and does not present separate operational segment financial information[22] - The company reported a financing cost of HKD 47,000 for lease liabilities, slightly up from HKD 42,000 in the previous year[25] - The company’s consulting and maintenance services for LED lighting systems generated revenue of HKD 506,000, down 42.6% from HKD 884,000 in 2022[23]

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。 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） 截至二零二三年六月三十日止三個月的 第一季度業績公告 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。 本公告乃遵照聯交所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 ...

Financial Performance - The company reported a revenue decrease of approximately 7.0% for the fiscal year ending March 31, 2023, compared to the previous year[11]. - The company recorded revenue of approximately HKD 73.4 million for the year ended March 31, 2023, a decrease of about 7.0% from HKD 78.9 million for the year ended March 31, 2022[24]. - The profit attributable to the company's owners decreased to approximately HKD 6.1 million, down from HKD 11.4 million, reflecting a decline in gross profit[24]. - Revenue from the sale of LED lighting devices decreased by approximately 10.3%, from HKD 49.3 million to HKD 44.2 million, primarily due to reduced customer budgets for new retail projects in China[26]. - Revenue from integrated LED lighting solution services decreased by approximately 3.8%, from HKD 20.8 million to HKD 20.0 million, remaining stable throughout the year[27]. - Revenue from LED lighting system consulting and maintenance services decreased by approximately 28.6%, from HKD 7.7 million to HKD 5.5 million, mainly due to reduced maintenance service demand from customers[28]. - The company's gross profit decreased by approximately 17.3%, from HKD 41.1 million to HKD 34.0 million, with the gross profit margin declining from approximately 52.1% to 46.3%[34]. - Other income and net gains increased by approximately 22.2%, from HKD 0.9 million to HKD 1.1 million, mainly due to increased government subsidies and interest income[35]. - The cost of sales increased by approximately 4.2%, from HKD 37.8 million to HKD 39.4 million, primarily due to rising material, labor, and indirect costs[33]. - Administrative expenses decreased by approximately HKD 0.8 million or 2.9% to about HKD 27.2 million for the year ended March 31, 2023, primarily due to an increase in R&D expenses and a decrease in salaries and commissions[36]. - Profit attributable to the company's owners decreased to approximately HKD 6.1 million for the year ended March 31, 2023, down from HKD 11.4 million for the year ended March 31, 2022, mainly due to a reduction in revenue and gross profit[41]. Business Strategy and Development - The company launched a 3D printing physical workshop named "dot 3D Factory" to capture a stable market share in the 3D printing sector[11]. - The company aims to enhance its core business while continuously exploring new business opportunities in the future[12]. - The company plans to expand its customer base by seeking new luxury brand clients through its existing network[66]. - The company expects to utilize the remaining unutilized proceeds by March 31, 2024, particularly for expanding 3D printing facilities[62]. - The company is focused on enhancing its core business while exploring new business opportunities amidst a challenging operating environment[66]. - The company aims to become a leading LED lighting solutions provider in Asia, with a focus on retail store renovations in Chinese shopping malls[66]. Financial Position and Equity - Current ratio decreased from 3.8 in 2022 to 3.1 in 2023, and quick ratio decreased from 3.5 to 2.8, primarily due to dividend payments during the year[44][45]. - Cash and bank balances increased to HKD 80.0 million in 2023 from HKD 65.0 million in 2022, with cash in HKD rising to HKD 59.4 million[47]. - Total equity attributable to the company's owners increased to approximately HKD 76.4 million in 2023 from HKD 75.3 million in 2022[49]. - Capital expenditure for the year was approximately HKD 488,000, significantly lower than HKD 4,168,000 in 2022, with no acquisitions of intangible assets[57]. - The company had no significant investments, acquisitions, or disposals of subsidiaries or associates during the year ended March 31, 2023[60]. - The company utilized a total of HKD 29.3 million from the IPO proceeds, with an unutilized amount of HKD 5.4 million as of March 31, 2023[62]. Sustainability and Governance - The company has established a strong governance framework to integrate sustainability issues into its core business operations[76]. - The company has formed an Environmental, Social, and Governance (ESG) Committee to ensure operations align with sustainability principles and manage related risks[76]. - The company has identified key ESG risks, including health and safety, resource usage, and labor standards, and has implemented measures to mitigate these risks[78]. - The company reported no non-compliance issues related to air and greenhouse gas emissions, waste disposal, and labor standards for the fiscal year 2022/2023[81]. - The company emphasizes stakeholder engagement to create value and address sustainability issues, conducting annual assessments to prioritize significant ESG matters[83]. - The company plans to explore different engagement methods, such as surveys or focus groups, to enhance stakeholder feedback in the future[86]. - The company has set sustainability goals to monitor and reduce resource usage, maintaining paper and electricity consumption at minimal levels[78]. - The company has implemented flexible working hours to ensure employee safety during peak commuting times amid the COVID-19 pandemic[78]. - The company has established internal guidelines to manage recruitment processes concerning child labor and forced labor[78]. - The company is committed to responsible and fair business practices, with policies governing anti-corruption, supply chain management, and product responsibility[87]. - The group has implemented a zero-tolerance policy towards corruption, including bribery and fraud, with all employees required to report any potential conflicts of interest[88]. - The group has established long-term relationships with suppliers, focusing on timely delivery, quality, and social and environmental responsibility[89]. - All suppliers are subject to regular performance evaluations to ensure compliance with the group's policies and continuous improvement[90]. Employee and Workplace Safety - The group has recorded a total of 139.5 absentee days over the past three years, with no cases of work-related injuries or fatalities[106]. - The group is committed to providing a safe and healthy workplace, offering medical benefits to all employees after a three-month probation period[106]. - The group has established a whistleblowing policy to protect whistleblowers from harm, harassment, and retaliation[88]. - The group emphasizes fair treatment and equal opportunities for all employees, with competitive compensation and attractive benefits[103]. - The company provided a total of 68 hours of training for 35 employees, covering topics such as ethics, accounting, quality management, and the impact of COVID-19 on business and leadership[107]. Environmental Impact - The energy intensity in Hong Kong increased by 17.3% to 3.150 MWh per employee compared to the previous year, attributed to overnight operations of 3D printers[114]. - The greenhouse gas emission intensity per employee in Hong Kong rose by 20.0% to 15.6 tons of CO2 equivalent, while in China, it increased by 73% to 10.4 tons of CO2 equivalent[116]. - The average water consumption per employee in China increased from 0.24 tons to 0.30 tons, while in Hong Kong, it rose from 0.15 tons to 0.16 tons, marking a 6.7% increase[117]. - The total electricity consumption at the Hong Kong headquarters was 110.3 MWh, while the total electricity consumption at the China production facility was 84.8 MWh[113]. - The company implemented various energy-saving measures, including installing high-performance electrical equipment and using natural light, to manage energy consumption[114]. - The total paper consumption at the Hong Kong headquarters was 436.6 kg, with measures in place to encourage recycling and reduce paper usage[113]. - The company reported a total nitrogen oxides (NOx) emission of 6.45 kg for the year 2022/2023, an increase from 5.75 kg in the previous year[122]. - The company aims to continue monitoring and reporting its carbon emissions annually to improve its performance[116]. - Total greenhouse gas emissions amounted to 545.6 tons of CO2 equivalent, with a carbon intensity of 15.6 tons of CO2 equivalent per employee[126]. - The emissions from waste paper processing accounted for 462.2 tons of CO2 equivalent, representing approximately 84.6% of total emissions[126]. - Scope 1 emissions (direct emissions) were 5.1 tons, while Scope 2 emissions (indirect emissions from energy) were 78.3 tons[126]. - The total greenhouse gas emissions for another reporting period were 291.6 tons of CO2 equivalent, with a carbon intensity of 10.4 tons of CO2 equivalent per employee[128]. - The increase in non-hazardous waste generated was 13.0%, totaling 0.87 tons, attributed to increased paper towel usage due to enhanced hygiene practices[132]. - Total greenhouse gas emissions increased to 545.60 tons CO2 equivalent in 2022/2023 from 482.40 tons in 2021/2022, representing a 13.1% increase[147]. - Scope 1 emissions rose to 5.10 tons CO2 equivalent from 4.40 tons, a 15.9% increase[147]. - Scope 2 emissions increased to 78.30 tons CO2 equivalent from 70.50 tons, a 11.4% increase[147]. - Scope 3 emissions saw a significant rise to 462.20 tons CO2 equivalent from 407.50 tons, marking a 13.4% increase[147]. - Direct energy consumption increased to 20.60 MWh from 18.40 MWh, a 6.5% increase[149]. - Indirect energy consumption rose to 110.25 MWh from 99.40 MWh, a 10.4% increase[149]. - Total water consumption was 5.71 tons, up from 5.58 tons, indicating a 2.3% increase[149]. - Total hazardous waste generated remained at 0 tons, indicating no change[151]. - Non-hazardous waste increased to 0.88 tons from 0.77 tons, a 14.3% increase[151]. - Greenhouse gas density per employee increased to 15.60 tons CO2 equivalent from 13.00 tons, a 20% increase[147]. - The company has implemented policies to reduce significant impacts on the environment and natural resources[157]. Corporate Governance - The company has established a code of conduct for directors regarding securities trading, confirming compliance for the fiscal year ending March 31, 2023[164]. - The board of directors is responsible for overseeing the management and overall performance of the company, ensuring necessary financial and human resources are in place[165]. - The company has identified significant climate-related issues and has taken actions to address them[158]. - The company has a policy in place to prevent child labor and forced labor, with measures described for reviewing recruitment practices[159]. - The company has a community investment policy focusing on areas such as education, environment, and health, with resources allocated accordingly[161]. - The company is committed to enhancing corporate governance practices and regularly reviews its governance framework to ensure compliance with legal requirements[162]. - The board consists of five directors, including three independent non-executive directors, ensuring over one-third of the board is independent[171]. - The company has adopted a board diversity policy, aiming to appoint at least one female director by December 31, 2024, to enhance gender diversity[175]. - No corruption lawsuits have been filed against the group or its employees during the year, emphasizing the importance of integrity and compliance with laws[177]. - The company has established a whistleblowing mechanism to maintain integrity and transparency, encouraging employees to report suspicious activities anonymously[178]. - Independent non-executive directors have signed appointment letters for a term of three years, with annual confirmations of their independence[181]. - The board of directors held a total of 4 meetings during the fiscal year ending March 31, 2023, with an average attendance rate of 100%[182]. - The audit committee conducted 5 meetings, reviewing the company's audited consolidated financial performance and compliance with corporate governance codes[185]. - The remuneration committee held 1 meeting to review the remuneration policies for all directors and senior management, ensuring no director participated in determining their own remuneration[187]. - The independent auditor's fee for the annual audit service was HKD 610,000 for the year ending March 31, 2023, an increase from HKD 598,000 in the previous year[190]. - The company has no internal audit function but has engaged an external professional firm to conduct internal audits, with the board directly responsible for internal controls[192]. - The risk management and internal control systems were reviewed and deemed effective, with recommendations from the external firm adopted by the board[193]. - The company has established three committees: audit, remuneration, and nomination, to oversee specific areas of governance[184]. - The nomination committee held 1 meeting to review the board's structure and recommend candidates for directorship[189]. - The company has a total of 2 senior management members with annual remuneration ranging from HKD 1,000,001 to HKD 1,500,000[188]. - The audit committee is chaired by Mr. Li Zhenhong, ensuring oversight of financial reporting and risk management[185]. - The company has established procedures for handling and disclosing insider information, ensuring compliance with GEM listing rules[194]. - The board confirms responsibility for preparing the consolidated financial statements in accordance with statutory requirements and applicable accounting standards[196]. - The company adopted a dividend policy on January 30, 2019, allowing shareholders to share in profits while retaining funds for future growth opportunities[198]. - Factors considered by the board when determining dividend payments include actual and expected financial performance, retained earnings, and capital expenditure needs[200]. - The company secretary has undergone no less than 15 hours of relevant professional training in compliance with GEM listing rules[197].

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。 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2023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 ...

Financial Performance - For the nine months ended December 31, 2022, the group recorded unaudited total revenue of approximately HKD 65.7 million, an increase of about 2.3% compared to HKD 64.2 million for the same period in 2021[8]. - The profit attributable to owners of the company for the nine months ended December 31, 2022, was approximately HKD 12.4 million, a decrease of about 18.4% from HKD 15.2 million for the same period in 2021[8]. - The group reported a gross profit of HKD 32.9 million for the nine months ended December 31, 2022, down from HKD 35.3 million in the same period of 2021, reflecting a decrease of approximately 6.8%[9]. - Operating profit for the nine months ended December 31, 2022, was HKD 15.2 million, compared to HKD 18.4 million for the same period in 2021, representing a decline of about 17.9%[9]. - The basic and diluted earnings per share for the nine months ended December 31, 2022, were HKD 1.24, down from HKD 1.52 for the same period in 2021[9]. - The total comprehensive income attributable to owners of the company for the nine months ended December 31, 2022, was HKD 11.1 million, down from HKD 15.0 million in the same period of 2021, reflecting a decrease of approximately 25.9%[9]. - Total comprehensive income for the period was HKD 11,124,000, down from HKD 14,985,000 in the previous year, reflecting a decline of about 25.5%[11]. Revenue Breakdown - Revenue for the nine months ended December 31, 2022, was HKD 65,662,000, slightly up from HKD 64,230,000 in 2021, indicating a growth of approximately 2.2%[21]. - Sales of LED lighting devices amounted to HKD 38,742,000 for the nine months, down from HKD 43,364,000 in the previous year, a decrease of about 10.5%[21]. - The company reported sales of 3D printing materials and services totaling HKD 2,470,000 for the nine months, with no sales recorded in the previous year[21]. - Comprehensive LED lighting solutions service revenue increased to HKD 19,743,000 from HKD 14,056,000, marking a growth of approximately 40.5%[21]. Expenses and Losses - Administrative expenses increased to HKD 18.8 million for the nine months ended December 31, 2022, from HKD 17.9 million in the same period of 2021, indicating an increase of approximately 5.1%[9]. - The group experienced a net loss of HKD 172,000 in other gains and losses for the nine months ended December 31, 2022, compared to a gain of HKD 581,000 in the same period of 2021[9]. - The company reported a foreign exchange loss of HKD 1.3 million for the nine months ended December 31, 2022, compared to a loss of HKD 179,000 in the same period of 2021[9]. - Selling costs increased by approximately HKD 3.8 million or 13.1% to about HKD 32.8 million for the nine months ended December 31, 2022, primarily due to increased subcontracting expenses in China[35]. - Income tax expenses decreased to approximately HKD 2.6 million for the nine months ended December 31, 2022, down from about HKD 3.1 million for the same period in 2021, mainly due to reduced profits in Hong Kong and China subsidiaries[37]. Dividends and Retained Earnings - The board of directors did not recommend the payment of an interim dividend for the nine months ended December 31, 2022[8]. - The company did not declare any interim dividend for the current period, compared to HKD 4,000,000 declared in the previous year[11]. - The company’s retained earnings as of December 31, 2022, were HKD 30,612,000, compared to HKD 26,016,000 at the end of the previous year, reflecting an increase of about 17.5%[11]. Strategic Focus and Market Position - The company continues to focus on expanding its LED lighting solutions and 3D printing services as part of its growth strategy[15]. - The company aims to become a leading LED lighting solutions provider in Asia, driven by optimistic market demand from well-known luxury brands in mainland China[40]. - The establishment of the "dot 3D Factory" in 2021/22 marks the company's entry into the 3D printing solutions market, offering a one-stop solution including 3D printing, scanning, modeling, and sales of materials[40]. - The company plans to expand its 3D printing business by acquiring advanced equipment and hiring high-quality talent to adapt to market developments and technological updates[40]. - The increase in revenue was primarily driven by the growth in comprehensive LED lighting solution services, which generated an additional HKD 5.6 million[34]. Corporate Governance and Shareholder Information - The board is committed to maintaining high levels of corporate governance to enhance transparency and protect shareholder interests[53]. - The company continues to evaluate the effectiveness of its corporate governance structure, particularly regarding the separation of the roles of Chairman and CEO[53]. - As of the report date, the company has a significant shareholder, Mr. Tan, who indirectly holds 490,000,000 shares, representing 49% of the company's equity[42]. - Garage Investment, owned by Mr. Tan, also holds 490,000,000 shares, equating to a 49% ownership stake in the company[44]. - The company has not purchased, sold, or redeemed any of its listed securities in the nine months ending December 31, 2022[52]. Audit and Compliance - The financial information in this report has not been audited by the company's auditors[57]. - The audit committee has reviewed the unaudited condensed consolidated financial statements for the nine months ended December 31, 2022, and believes the performance complies with applicable accounting standards and GEM listing rules[57]. - No significant subsequent events have occurred after the reporting period and up to the date of this report[55]. - The company has maintained sufficient public float as of the report date[56].

Financial Performance - For the six months ended September 30, 2022, the company recorded unaudited total revenue of approximately HKD 45.1 million, an increase of about 1.8% compared to HKD 44.3 million for the same period in 2021[9] - The profit attributable to the owners of the company for the six months ended September 30, 2022, was approximately HKD 11.4 million, a decrease of about HKD 1.9 million from HKD 13.3 million for the same period in 2021[9] - Revenue from the sale of LED lighting devices decreased by approximately 10.5% to HKD 27.4 million from HKD 30.6 million in the previous year, primarily due to a reduction in project numbers in China[13] - Revenue from LED lighting system consulting and maintenance services decreased by approximately 54.1% to HKD 1.7 million from HKD 3.7 million, mainly due to a decrease in the number of contracts awarded by existing customers[16] - Revenue from integrated LED lighting solution services increased by approximately 41.2% to HKD 13.7 million from HKD 9.7 million, driven by increased demand from existing customers[17] - The gross profit for the same period was HKD 25,562,000, down 3.25% from HKD 26,417,000 year-on-year[54] - Operating profit decreased to HKD 13,584,000, representing a decline of 12.0% from HKD 15,438,000 in the previous year[54] - The net profit attributable to the company's owners for the six months was HKD 11,432,000, down 14.0% from HKD 13,292,000 in the same period last year[54] Dividends and Shareholder Returns - The company did not recommend the payment of an interim dividend for the six months ended September 30, 2022[9] - The company did not declare or pay any dividends for the six months ended September 30, 2022, consistent with the previous year[76] Costs and Expenses - Direct costs increased by approximately HKD 1.6 million or 8.9% to about HKD 19.5 million for the six months ended September 30, 2022, compared to HKD 17.9 million for the same period in 2021[20] - Gross profit decreased by approximately HKD 0.8 million to about HKD 25.6 million, with a gross margin decline from 59.6% to 56.7% due to increased direct costs related to LED lighting solution installation projects[20] - Administrative expenses rose by approximately HKD 0.7 million or 5.8% to about HKD 12.7 million for the six months ended September 30, 2022, primarily due to salary and allowance increases[23] - Employee benefits expenses totaled HKD 11,091,000 for the six months ended September 30, 2022, a decrease of 1.1% from HKD 11,213,000 in the previous year[69] Liquidity and Financial Position - Cash and bank balances totaled HKD 68.3 million as of September 30, 2022, compared to HKD 65.0 million as of March 31, 2022[31] - Current ratio decreased from 3.8 to 3.4, and quick ratio decreased from 3.5 to 3.1 between March 31, 2022, and September 30, 2022[28] - Total equity attributable to owners increased to approximately HKD 80.5 million as of September 30, 2022, from about HKD 75.3 million as of March 31, 2022[32] - The group had no bank borrowings as of September 30, 2022, and maintained a healthy liquidity position[27] Capital Expenditure and Investments - Capital expenditure for the six months ended September 30, 2022, was approximately HKD 60,000, compared to HKD 4.2 million for the year ended March 31, 2022[41] - The company plans to utilize HKD 8.0 million for the expansion of 3D printing facilities and operations by December 31, 2023[49] - The company has allocated HKD 0.2 million for improving its enterprise resource planning system, expected to be utilized by December 31, 2022[49] 3D Printing Business - The company recorded revenue of approximately HKD 2.1 million from the sale of 3D printing materials and services for the six months ended September 30, 2022, accounting for about 4.7% of total revenue[49] - The company has adjusted its strategy to focus on enhancing its 3D printing services due to the bright prospects in this segment and challenges in finding suitable acquisition targets[49] - The company established a 3D printing facility named "dot 3D Factory" to provide comprehensive solutions including 3D printing, scanning, and modeling services[52] - The company plans to invest in advanced 3D printing and scanning equipment and hire high-quality talent to expand its 3D printing business[52] Inventory and Trade Receivables - The company's inventory increased significantly to HKD 10,354,000 from HKD 6,434,000, indicating a rise of 60.0%[56] - Trade receivables increased to HKD 23,489 as of September 30, 2022, from HKD 20,533 as of March 31, 2022, with a net trade receivables amount of HKD 19,340[79] - The company’s trade receivables impairment provision decreased to HKD 4,149 as of September 30, 2022, from HKD 4,665 as of March 31, 2022[80] Corporate Governance and Compliance - The audit committee has reviewed the unaudited consolidated results for the six months ended September 30, 2022, confirming compliance with applicable accounting standards[105] - The board of directors is committed to high standards of corporate governance to enhance transparency and protect shareholder interests[101] - The company has established a code of conduct for directors' securities transactions, ensuring compliance with GEM listing rules[97] - There are no competitive interests or conflicts of interest reported among directors or major shareholders[99] Employment and Workforce - The group employed a total of 62 employees as of September 30, 2022, down from 66 employees as of March 31, 2022[43] - The company’s major management personnel received total compensation of HKD 2,725 for the six months ended September 30, 2022, consistent with the previous year[86] Subsequent Events and Market Conditions - There have been no significant subsequent events affecting the company since the reporting period[102] - The company will continue to monitor the impacts of COVID-19 on its operations and has implemented emergency measures to mitigate these effects[52]

Financial Performance - For the three months ended June 30, 2022, the group recorded unaudited total revenue of approximately HKD 24.4 million, an increase of about 14.6% compared to HKD 21.3 million for the same period in 2021[8]. - The group reported an unaudited profit attributable to owners of the company of approximately HKD 6.0 million, representing an increase of about 9.1% from HKD 5.5 million in the same period last year[8]. - The operating profit for the three months ended June 30, 2022, was HKD 7.3 million, compared to HKD 6.5 million for the same period in 2021, reflecting a year-on-year increase of approximately 11.3%[9]. - The basic and diluted earnings per share for the period were HKD 0.60, compared to HKD 0.55 for the same period in 2021, marking an increase of approximately 9.1%[9]. - The total comprehensive income attributable to owners of the company for the period was HKD 5.2 million, down from HKD 5.8 million in the previous year, primarily due to foreign exchange losses[9]. - The profit before tax for the three months ended June 30, 2022, was HKD 6,004,000, compared to HKD 5,464,000 for the same period in 2021, reflecting an increase of 9.8%[29]. Revenue and Expenses - The group's revenue for the three months ended June 30, 2022, was HKD 24,357,000, representing an increase of 14.3% compared to HKD 21,322,000 for the same period in 2021[20]. - Sales of LED lighting devices amounted to HKD 11,629,000, a decrease of 32.4% from HKD 17,128,000 in the previous year[20]. - The cost of sales rose by approximately HKD 1.4 million or 15.2% to about HKD 10.6 million for the three months ended June 30, 2022, compared to approximately HKD 9.2 million for the same period in 2021[34]. - Gross profit increased by approximately HKD 1.6 million or 13.2% to about HKD 13.7 million for the three months ended June 30, 2022, with a gross margin decrease from approximately 56.9% to 56.3%[34]. - The group experienced an increase in administrative expenses to HKD 6.2 million from HKD 5.8 million in the previous year, reflecting a rise of approximately 6.0%[9]. - Employee benefits expenses for the three months ended June 30, 2022, were HKD 5,307,000, slightly down from HKD 5,394,000 in the same period last year, a decrease of 1.6%[24]. - The total tax expense for the three months ended June 30, 2022, was HKD 1,238,000, up from HKD 1,033,000 in the previous year, indicating a rise of 19.9%[27]. Dividends and Shareholder Information - The company did not recommend the payment of an interim dividend for the three months ended June 30, 2022[8]. - The company did not recommend the payment of an interim dividend for the three months ended June 30, 2022, consistent with the previous year[30]. - The weighted average number of ordinary shares for calculating basic earnings per share remained at 1,000,000,000 for both periods[29]. - The company maintains sufficient public float as of the report date[54]. Corporate Governance - The board is committed to maintaining high levels of corporate governance to enhance transparency and protect shareholder interests[52]. - The audit committee has reviewed the unaudited condensed consolidated financial statements for the three months ending June 30, 2022, confirming compliance with applicable accounting standards[56]. - The audit committee consists of independent non-executive directors, ensuring effective oversight of financial reporting processes[56]. - The board structure includes a clear separation of responsibilities between the chairman and the CEO, enhancing operational efficiency[52]. - The chairman and CEO, Mr. Tan, is also the founder, which the board believes benefits the company's business outlook[52]. - No directors or controlling shareholders have any competing business interests as of June 30, 2022[49]. Market Expansion and Operations - The company aims to become a leading LED lighting solutions provider in Asia, with optimistic market demand from well-known luxury brands in mainland China[39]. - The company established a physical workshop named "dot 3D Factory" to enter the 3D printing solutions market, offering a one-stop solution including 3D printing, scanning, and modeling services[39]. - The company plans to expand its 3D printing business by acquiring advanced 3D printing and scanning equipment and hiring high-quality talent[39]. - The company continues to engage in the sale of LED lighting devices and 3D printing materials, indicating ongoing market expansion efforts[19]. - The company is continuously assessing the overall impact of COVID-19 on its operations and has implemented all possible emergency measures to mitigate related effects[39]. Other Financial Information - The company has adopted new and revised Hong Kong Financial Reporting Standards, which did not have a significant impact on the reported amounts[16]. - Other income for the period was HKD 0.4 million, significantly higher than HKD 0.05 million in the same period last year, indicating improved revenue streams[9]. - The company reported a foreign exchange loss of HKD 0.8 million for the period, compared to a gain of HKD 0.3 million in the previous year, impacting overall comprehensive income[9]. - There have been no significant subsequent events reported after the reporting period[53]. - The company did not purchase, sell, or redeem any listed securities during the three months ending June 30, 2022[51].