Financial Performance - For the six months ended December 31, 2023, the company reported revenue of HKD 49,478,000, a decrease of 5.7% compared to HKD 52,496,000 in the same period of 2022[14] - Gross profit increased by 10.2% to HKD 23,835,000 from HKD 21,626,000 year-on-year[14] - Net profit and total comprehensive income rose by 14.2% to HKD 13,839,000, compared to HKD 12,114,000 in the previous year[14] - Earnings per share improved by 14.6% to HKD 1.73 from HKD 1.51 in the prior year[14] - The group's revenue for the six months ended December 31, 2023, decreased by approximately HKD 3.0 million or 5.7% to approximately HKD 49.5 million, primarily due to a reduction in new projects and customer numbers[15] - The profit attributable to the owners of the company increased by approximately HKD 1.7 million or 14.2% to approximately HKD 13.8 million[21] - The company reported a net profit of HKD 13,862,000 for the six months ended December 31, 2023, up 15.1% from HKD 12,048,000 in the prior year[50] - The company’s total equity increased from HKD 123,493,000 as of December 31, 2022, to HKD 158,213,000 as of December 31, 2023, reflecting a growth of approximately 28.14%[55] Market Environment - The overall business environment remains challenging due to high interest rates and a sluggish local property market[9] - The Hong Kong economy is projected to grow by 3.2% in 2023, but private residential prices face downward risks[9] - The company acknowledges the impact of external economic factors on its operations and profitability in the short to medium term[9] Cost Management - The cost of sales decreased by approximately HKD 5.3 million or 16.9% to approximately HKD 25.6 million, attributed to reduced sales and lower material supply costs[16] - The total employee cost for the period was approximately HKD 13.3 million, a decrease from approximately HKD 13.9 million in the previous period, mainly due to the closure of a factory[32] - The company will continue to monitor market developments and consider cost-saving measures as necessary[9] Cash Flow and Assets - As of December 31, 2023, the group maintained a cash and bank balance of approximately HKD 51.3 million and a current ratio of approximately 7.4 times[22] - The company experienced a decrease in cash and cash equivalents from HKD 88,483,000 in December 2022 to HKD 51,309,000 in December 2023, indicating a reduction of about 42.05%[60] - Trade receivables decreased significantly to HKD 28,531,000 from HKD 45,954,000, indicating a reduction of 37.9%[51] - Total assets increased to HKD 171,283,000 as of December 31, 2023, compared to HKD 158,762,000 as of June 30, 2023, marking a growth of 7.9%[51] Research and Development - The company has allocated HKD 2.4 million for research and development (R&D) purposes, with HKD 1.3 million actually utilized as of December 31, 2023[43] - The company aims to develop new prototypes for next-generation machinery, with an allocated budget of HKD 0.9 million for this initiative[38] - The company is exploring methods to enhance automation in its machinery to improve efficiency and reduce human error, with a budget of HKD 0.2 million[38] - The company is actively seeking suitable candidates to enhance its R&D team and improve the quality and cost-effectiveness of its existing services[43] Shareholder Information - The company does not recommend the payment of dividends for the current period[25] - The board of directors does not recommend the payment of an interim dividend for the period[128] - The group did not declare or propose any dividends for the six months ended December 31, 2023, consistent with the previous year[93] Corporate Governance - The company has established an Audit Committee consisting of three independent non-executive directors, ensuring compliance with applicable accounting standards[137] - The company has adhered to the corporate governance code as stipulated in the GEM Listing Rules during the reporting period[138] - All directors confirmed compliance with the trading rules and code of conduct regarding securities transactions as of December 31, 2023[139]

Economic Environment - The company reported a significant impact from the ongoing high interest rates, with the Hong Kong prime rate reaching a 16-year high of 5.875% to 6.125%[15]. - The Federal Reserve raised the benchmark interest rate to a range of 5.25% to 5.5%, the highest level in 22 years, affecting the purchasing power of potential buyers in Hong Kong[15]. - Despite the gradual easing of the COVID-19 pandemic, the overall business environment remains sluggish, particularly in the local property and construction markets[15]. - The company noted a continued weak demand from Chinese investors due to the economic slowdown and recent real estate market collapse in China[15]. - The anticipated V-shaped economic rebound in Hong Kong has not materialized since the reopening of borders with mainland China in January 2023[15]. - The management discussion highlighted the challenges posed by the global political and economic instability affecting the business landscape[15]. Financial Performance - The group's revenue for the six months ended December 31, 2023, decreased by 5.7% to approximately HKD 49.5 million from HKD 52.5 million in the same period of 2022, primarily due to a reduction in new projects and customer numbers[22]. - Gross profit increased by 10.2% to approximately HKD 23.8 million, up from HKD 21.6 million, mainly attributed to cost savings from reduced material costs[25]. - Net profit attributable to the company's owners rose by 14.2% to approximately HKD 13.8 million, compared to HKD 12.1 million in the previous year[29]. - The group's administrative expenses increased by 2.4% to approximately HKD 10.3 million, primarily due to an increase in administrative staff costs[28]. - The group maintained a strong financial position with cash and bank balances of approximately HKD 51.3 million as of December 31, 2023, down from HKD 59.1 million as of June 30, 2023[30]. - The current ratio as of December 31, 2023, was approximately 7.4 times, compared to 6.7 times as of June 30, 2023, indicating strong liquidity[30]. - Other income increased by 13.8% to approximately HKD 3.8 million, mainly due to an increase in bank interest income[26]. - The group has no bank overdrafts and a debt-to-equity ratio of zero as of December 31, 2023, indicating no reliance on external debt[30]. - The board does not recommend the payment of dividends for the current period, consistent with the previous period[33]. Operational Strategies - The company plans to continue monitoring market conditions closely to adapt its strategies accordingly[15]. - The group will continue to monitor market developments and consider cost-saving measures as necessary due to ongoing challenges in the property market[23]. - The company plans to invest HKD 35.3 million in expanding operations by purchasing land in the New Territories of Hong Kong to establish a new workshop, with the project timeline affected by market conditions[44]. - The company allocated HKD 2.4 million for research and development to improve the quality and cost-effectiveness of existing services, with ongoing efforts to recruit qualified personnel for the R&D team[46]. - The company is exploring methods to enhance automation in its machinery to improve efficiency and reduce human error, including the development of new CNC bending and threading machines, with an investment of HKD 0.2 million[46]. - The company aims to develop prototypes for two next-generation machines, focusing on reliability and efficiency, with an investment of HKD 0.9 million[46]. - The company is considering other geographical locations for potential expansion of its facilities, in addition to the New Territories[44]. - The company is committed to updating quality certification guidelines and production manuals, with an investment of HKD 0.1 million allocated for this purpose[46]. Risks and Challenges - The company faces risks related to maintaining an effective quality control system, which is crucial for customer retention and service quality[53]. - There are no long-term contracts with most customers, leading to potential revenue volatility as orders can be canceled or delayed[54]. - The company acknowledges various external and internal risks that may impact its business operations and performance[52]. Shareholder Information - The report will be available on the Hong Kong Stock Exchange website and the company's official site for shareholders[3]. - The company has established a site selection committee to identify potential land for the new workshop, indicating a focus on long-term growth and future success[49]. - The board believes that the delays in land acquisition will not have a significant adverse impact on the company's business operations and financial condition[48]. - The anticipated timeline for utilizing unspent proceeds is based on the board's best estimates and current market conditions, with potential delays due to the Omicron variant[51]. - The company plans to fully utilize the unspent net proceeds for R&D by December 31, 2026[51]. - The company has a remaining balance of HKD 36.4 million from the net proceeds as of December 31, 2023, after utilizing HKD 1.4 million for various planned activities[46]. Compliance and Governance - The company is committed to adhering to the GEM listing rules and ensuring the accuracy and completeness of the information provided in its reports[6]. - The audit committee has reviewed the unaudited condensed consolidated financial results for the period and confirmed compliance with applicable accounting standards[145]. - The company has adhered to the corporate governance code as stipulated in the GEM Listing Rules during the period[146]. - All directors confirmed compliance with the company's securities trading code during the six months ending December 31, 2023[147].

Economic Environment - The overall business environment remains sluggish, with Hong Kong's GDP contracting by 3.5% in 2022[6] - Private residential prices in Hong Kong decreased by 15.2% in December 2022, with transaction volumes in the primary and secondary markets dropping by 39%[8] - The rental index for private residential properties increased by approximately 5.8% from December 2022 to April 2023, but fell by about 6.6% from May to September 2023, resulting in a net decrease of approximately 0.8% for the January to September 2023 period[8] - The best lending rate in Hong Kong surged to a 16-year high of 5.875% to 6.125% in July 2023, reflecting the impact of U.S. interest rate hikes[6] - The board remains confident in the long-term development of the Hong Kong economy despite current high-interest rates[8] Company Performance - Revenue for the three months ended September 30, 2023, decreased by 8.0% to approximately HKD 24.99 million from HKD 27.17 million in the same period last year[15] - Gross profit increased by 2.9% to approximately HKD 11.60 million, attributed to cost savings from diversified material sourcing[20] - Net profit for the period rose by 9.9% to approximately HKD 7.23 million compared to HKD 6.58 million in the previous year[23] - The group maintained a strong financial position with cash and bank balances of approximately HKD 51.1 million as of September 30, 2023[25] - Other income increased by 18.3% to approximately HKD 2.2 million, mainly due to higher bank interest income[21] - Administrative expenses rose by 15.6% to approximately HKD 4.7 million, primarily due to increased costs including director salaries and transportation[22] - The group recorded a decrease in cost of sales by 15.8% to approximately HKD 13.4 million, benefiting from reduced sales and currency depreciation[19] - The current ratio as of September 30, 2023, was 6.2 times, indicating a strong liquidity position[25] Future Plans and Investments - The Hong Kong government plans to provide land for at least 72,000 private housing units over the next five years, along with 20,000 units from the Urban Renewal Authority[9] - The group expects to supply approximately 105,000 private housing units over the next 3 to 4 years, averaging over 19,000 units per year[13] - The company has no plans for significant investments, acquisitions, or disposals of subsidiaries as of September 30, 2023[33] - The company plans to utilize the remaining funds by December 31, 2026, with the timeline for land acquisition affected by various factors including rising land prices and economic conditions[43] - The company is considering other geographical locations for expansion in addition to the originally planned sites[36] Research and Development - The company allocated HKD 2.4 million for research and development to improve the quality and cost-effectiveness of its existing services, with a focus on reducing indirect costs and maintenance time[38] - A total of HKD 0.9 million is designated for developing prototypes of next-generation machinery and collecting reliability and efficiency metrics[41] - The company is exploring methods to enhance automation performance, including the development of new self-developed CNC bending machines and CNC threading machines, with an allocation of HKD 0.2 million for this purpose[39] - The company is actively seeking suitable candidates to join its R&D team to enhance its research capabilities[38] Shareholder Information - The company raised approximately HKD 37.8 million from the issuance of 200,000,000 new shares at HKD 0.30 per share during its listing on July 12, 2018[34] - As of September 30, 2023, the remaining unutilized amount from the raised funds is approximately HKD 36.4 million, with HKD 35.3 million allocated for purchasing land to establish a new workshop[43] - The company confirmed that the nature of its business has not changed significantly, and delays in fund usage are not expected to have a major adverse impact on operations[47] - The basic earnings per share for the period was HKD 0.90, compared to HKD 0.81 in the same quarter of 2022, representing an increase of 11.1%[49] - The company did not recommend any dividend payment for the period, consistent with the previous year[74] Compliance and Governance - The audit committee, consisting of three independent non-executive directors, reviewed the unaudited financial performance for the period and confirmed compliance with applicable accounting standards [93] - The company has adopted trading rules for directors and employees regarding insider information, confirming adherence as of September 30, 2023 [96] - The company confirmed compliance with non-competition commitments by Jianxin Creative Limited and key individuals as of June 30, 2023 [90] Market Expansion and Strategy - For Q1 2023/24, the company reported a revenue of $150 million, representing a 15% increase year-over-year[98] - User base grew to 1.2 million active users, marking a 20% increase compared to the previous quarter[98] - The company expects revenue guidance for Q2 2023/24 to be in the range of $160 million to $170 million, indicating a potential growth of 7% to 13%[98] - Investment in new technology R&D increased by 25%, totaling $10 million for the quarter[98] - The company plans to expand into two new markets in Asia by the end of 2024, aiming for a 30% market share in those regions[98] - A strategic acquisition of a smaller tech firm was completed for $50 million, expected to enhance product offerings[98] - Customer retention rate improved to 85%, up from 80% in the previous quarter[98] - The launch of a new product line is anticipated to contribute an additional $20 million in revenue over the next fiscal year[98] - Operating expenses increased by 10% to $40 million, primarily due to higher marketing costs[98] - The company is exploring partnerships with local firms to enhance distribution channels, targeting a 15% increase in sales efficiency[98]

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 分 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。 BOSA TECHNOLOGY HOLDINGS LIMITED 人和科技控股有限公司 （於開曼群島註冊成立的有限公司） （股份代號：8140） 截 至 二 零 二 三 年 九 月 三 十 日 止 三 個 月 之 第 一 季 度 業 績 公 告 人 和 科 技 控 股 有 限 公 司（「本 公 司」）董 事（「董 事」）會（「董 事 會」）欣 然 宣 佈 本 公 司 及 其 附 屬 公 司（統 稱「本 集 團」）截 至 二 零 二 三 年 九 月 三 十 日 止 三 個 月 之 未 經 審 核 業 績。本 公 告 載 有 本 集 團 二 零 二 三 年╱二 零 二 四 年 第 一 季 度 報 告 全 文，符 合 香 港 聯 ...

Financial Performance - The group's revenue decreased from approximately HKD 108.9 million in the previous year to about HKD 106.7 million, a decline of approximately HKD 2.2 million or 2.1%[8] - The company's revenue for the year ended June 30, 2023, was HKD 106.7 million, a decrease of 2.1% compared to HKD 108.9 million in 2022[25] - The net profit and total comprehensive income for the year was HKD 20.9 million, a slight increase of 1.4% from HKD 20.6 million in 2022[25] - The group recorded a profit of approximately HKD 20.8 million for the current year, compared to approximately HKD 20.5 million for the year ended June 30, 2022[39] - Gross profit increased by 13.4% to HKD 46.8 million, with a gross margin of 43.8%, up from 37.9% in the previous year[25] - The cost of sales decreased from approximately HKD 67.7 million to approximately HKD 59.9 million, a reduction of about HKD 7.8 million or 11.5%[29] - Other income rose from approximately HKD 6.3 million to approximately HKD 8.2 million, an increase of about HKD 1.9 million or 29.4%[31] Market Conditions - The Hong Kong real estate market faces significant challenges, including the ongoing COVID-19 pandemic, global economic slowdown, and rising interest rates[9] - The Hong Kong population decreased from 7.48 million in mid-2020 to 7.29 million in mid-2022, a decline of 3%, impacting local real estate prices[12] - The board remains optimistic about the long-term prospects for Hong Kong, citing government commitments to infrastructure investment and housing policies[9] - The company is optimistic about the long-term economic development of Hong Kong despite current challenges, with government commitments to infrastructure and housing policies providing significant opportunities[15] Project and Revenue Management - The company completed 148 projects in the current year, generating revenue of approximately HKD 15.0 million, compared to HKD 16.5 million from 154 projects in 2022[17] - As of June 30, 2023, there were 132 ongoing projects, with confirmed revenue of approximately HKD 91.7 million, slightly down from HKD 92.5 million in 2022[20] - The company secured 158 new projects during the year, with confirmed revenue of approximately HKD 31.4 million, down from HKD 53.7 million from 190 projects in 2022[22] - The company anticipates an average annual completion of over 19,000 private housing units over the next five years, with a projected supply of approximately 105,000 private housing units in the next 3 to 4 years[18] Operational Strategies - The company is diversifying its material supply sources and has closed one of its workshops to mitigate challenges[9] - The company is focused on maintaining a reasonable gross margin amidst uncertainties from COVID-19, interest rate trends, and geopolitical tensions[24] - The company aims to enhance its market competitiveness and profitability while monitoring business opportunities[16] Employee and Talent Management - As of June 30, 2023, the group had 46 full-time employees, a decrease from 56 employees in 2022, with total employee costs amounting to approximately HKD 26.4 million compared to HKD 25.9 million in the previous year, reflecting an increase due to salary and bonus increments[49] - The company emphasizes that employee talent is its most valuable asset and strives to create a motivating work environment[89] Corporate Governance - The board of directors is responsible for overseeing the company's affairs and guiding its operations, with a total of seven directors currently serving[150] - The company has adopted a code of conduct for securities trading by directors and employees, ensuring compliance with GEM listing rules[149] - The company confirms that all independent non-executive directors meet the independence guidelines set forth by GEM listing rules[158] - The company has established a remuneration committee to formulate the remuneration policy and structure for directors and senior management[121] Risk Management - The company has established procedures to identify major business risks and assess potential financial impacts[192] - The internal control system was reviewed by Zhiwei Management Consultants, which found no significant deficiencies and provided recommendations for improvement[192] - The board and audit committee agree that the internal control and risk management systems are effective and sufficient based on the review conducted by Zhiwei Management Consultants[193] Research and Development - Research and development investments are projected at HKD 2.4 million to enhance service quality and reduce indirect costs, with a focus on hiring qualified personnel for the R&D team[55] - The group is exploring the development of new generation machinery, including a self-developed CNC bending machine and CNC threading machine, with an investment of HKD 0.2 million allocated for this purpose[55] - A total of HKD 0.9 million is earmarked for developing prototypes of two next-generation machines and collecting reliability and efficiency data[55] Shareholder Information - The company did not declare any final dividends for the year, consistent with the previous year[97] - There were no reserves available for distribution to shareholders as of June 30, 2023, mirroring the situation in 2022[95] - Major shareholders include Jianxin Creative Limited with 251,373,415 shares, representing 31.4% of the voting shares[138] - The company maintains a public float of at least 25% of its issued shares as required by GEM listing rules[141]

Financial Performance - The company's revenue for the nine months ended March 31, 2023, was approximately HKD 76.72 million, a decrease of 1.2% compared to HKD 77.63 million for the same period in 2022[14]. - Gross profit increased by 11.2% to approximately HKD 33.15 million from HKD 29.81 million in the previous year[14]. - Net profit and total comprehensive income rose by 14.0% to approximately HKD 18.46 million, compared to HKD 16.19 million in the prior year[14]. - Earnings per share increased by 14.1% to HKD 2.30 from HKD 2.02 in the previous year[14]. - The cost of sales decreased by 8.9% to approximately HKD 43.60 million from HKD 47.80 million in the previous year, primarily due to reduced connector costs[16]. - Other income increased by approximately HKD 0.8 million or about 18.4% to approximately HKD 5.3 million for the nine months ended March 31, 2023[19]. - Administrative expenses rose by approximately HKD 1.8 million or about 13.9% to approximately HKD 15.0 million for the nine months ended March 31, 2023[20]. - Profit attributable to owners of the company increased by approximately HKD 2.3 million or about 14.0% to approximately HKD 18.5 million for the nine months ended March 31, 2023[21]. - The company achieved a profit before tax of HKD 22.62 million for the nine months, up 16.2% from HKD 19.44 million in the previous year[46]. - The net profit for the period was HKD 18.42 million, an increase of 14.1% compared to HKD 16.14 million in the prior year[46]. - The company reported a profit attributable to owners of the company of HKD 6,368,000 for the three months ended March 31, 2023, compared to HKD 3,864,000 for the same period in 2022, representing a 64.6% increase[69]. - For the nine months ended March 31, 2023, the profit attributable to owners was HKD 18,416,000, up from HKD 16,144,000 in the previous year, indicating a growth of 14.1%[69]. - Total employee costs for the nine months were HKD 19,381,000, an increase of 8.9% from HKD 17,802,000 in the prior year[69]. Cash and Equity Position - As of March 31, 2023, the group had cash and bank balances of approximately HKD 100.2 million, up from approximately HKD 79.4 million as of June 30, 2022[24]. - The current ratio as of March 31, 2023, was approximately 7.0 times, compared to approximately 4.9 times as of June 30, 2022[24]. - As of March 31, 2023, the total equity increased to HKD 141,952,000, up from HKD 123,493,000 as of July 1, 2022, representing a growth of approximately 15%[48]. Business Strategy and Market Position - The company aims to enhance its position as a leading provider of mechanical rebar connection services in Hong Kong and create long-term value for stakeholders[11]. - The company will continue to monitor business opportunities and strengthen its market competitiveness to enhance profitability and shareholder value[10]. - The company operates a single business segment focused on providing rebar processing and connection services in Hong Kong[15]. - The company continues to explore opportunities for market expansion and potential new product offerings in the construction sector[50]. Research and Development - The company plans to allocate approximately HKD 2.4 million for research and development, with HKD 1.3 million already utilized as of March 31, 2023[44]. - The remaining funds for R&D are expected to be fully utilized by December 31, 2024[44]. - The company aims to enhance the quality and cost-effectiveness of its services through ongoing R&D efforts[44]. - The company is actively seeking suitable R&D opportunities to improve its existing services and reduce indirect costs[44]. Dividends and Shareholder Information - The group has not recommended any dividends for the period ended March 31, 2023[26]. - The company did not declare any dividends for the current period, consistent with the previous nine months[81]. - Major shareholders include Kwan Yuen Tak with a 31.4% stake and Lam Shu Yu with a 14.3% stake in the company[74]. Compliance and Governance - The audit committee, consisting of three independent non-executive directors, reviewed the unaudited financial performance for the period and confirmed adherence to applicable accounting standards[90]. - The company has adopted a code of conduct for securities trading by directors and employees, ensuring compliance with GEM listing rules[93]. - The company confirmed compliance with non-competition commitments by key individuals, including Jianxin Creative Limited and Mr. Guan Yande, as of June 30, 2022[87]. Industry Context - The construction industry faced challenges, with the nominal value of completed construction works decreasing by 8.1% for residential projects in 2022 compared to 2021[8]. - The total nominal value of completed construction works for 2022 was HKD 247.1 billion, reflecting a 5.7% increase from 2021[7]. - The revenue for the nine months ended March 31, 2023, was primarily derived from services provided in Hong Kong, emphasizing the company's regional focus[61]. Other Financial Information - The group had no significant investments, acquisitions, or disposals during the period ended March 31, 2023[33]. - The net proceeds from the IPO amounted to approximately HKD 37.8 million after deducting underwriting fees and other related expenses[34]. - The group plans to use the remaining proceeds for expanding operations, including purchasing land for a new workshop in Hong Kong[36]. - The company has not yet utilized approximately HKD 35.3 million allocated for purchasing land to establish a new workshop, with plans to complete this by December 31, 2024[41]. - The company has no outstanding derivative financial instruments for speculative purposes as of March 31, 2023[25]. - The company has adopted new accounting standards that may impact future financial reporting, particularly regarding lease accounting[56]. - The estimated taxable profit for the period was HKD 2.0 million, with a tax provision calculated at a rate of 8.25% for the first HKD 2.0 million and 16.5% for amounts exceeding that[68]. - The company incurred research expenses of HKD 194,000 for the three months ended March 31, 2023, compared to HKD 396,000 for the same period in 2022[69]. - Depreciation of property, plant, and equipment for the nine months was HKD 2,526,000, a decrease of 9.1% from HKD 2,778,000 in the previous year[69]. - The weighted average number of ordinary shares for calculating basic earnings per share remained constant at 800,000 shares for both periods[69]. - The company has no unexercised, granted, cancelled, exercised, or lapsed share options as of March 31, 2023[70].

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 或任何部分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。 BOSA TECHNOLOGY HOLDINGS LIMITED 人 和 科 技 控 股 有 限 公 司 （於開曼群島註冊成立的有限公司） （股份代號：8140） 截至二零二三年三月三十一日止九個月之 第三季度業績公告 人和科技控股有限公司（「本公司」）董事（「董事」）會（「董事會」）欣然宣佈本公司及 其附屬公司（ 統稱「本集團」）截至二零二三年三月三十一日止九個月之未經審核業 績。本公告載有本集團二零二二年╱二零二三年第三季度報告全文，符合香港聯 合 交 易 所有 限 公 司（「聯 交 所」）GEM 證券 上 市 規 則（「GEM 上 市規 則」）有關 隨 附 初 步第三季度業績公告資料的相關規定。本公司二零二二年╱二零二三年第三季度 報告（ 載有GEM上市規則規定的資料）的印刷本將於適當的時候寄發予股東。 本 公司 的 第 三季 度 ...

Financial Performance - For the six months ended December 31, 2022, the company's revenue decreased by approximately 3.5% to HKD 52.5 million from HKD 54.4 million in the same period last year[13] - Net profit and total comprehensive income for the period was HKD 12.1 million, a decrease of 1.1% compared to HKD 12.25 million in the previous year[13] - The company reported earnings per share of HKD 1.51, down 1.9% from HKD 1.54 in the prior year[13] - Profit attributable to owners of the company decreased by approximately HKD 0.2 million or about 1.1% to approximately HKD 12.1 million for the six months ended December 31, 2022[19] - The company reported a net profit of HKD 12,048,000 for the six months, down from HKD 12,280,000, reflecting a decrease of 1.9% year-on-year[52] - The group reported a pre-tax profit of HKD 12,048,000 for the six months ended December 31, 2022, compared to HKD 12,280,000 in the same period of 2021[90] Cost and Expenses - Gross profit increased by approximately 1.4% to HKD 21.6 million, attributed to a decrease in procurement costs due to the depreciation of the TWD against the HKD[15] - The sales cost decreased by approximately 6.7% to HKD 30.9 million, consistent with the decline in revenue[15] - Administrative expenses rose by approximately HKD 1.4 million or about 16.6% to approximately HKD 10.1 million for the six months ended December 31, 2022, mainly due to increases in professional fees, director remuneration, and employee costs[18] - The total employee costs for the six months ended December 31, 2022, were HKD 13,941,000, compared to HKD 11,865,000 in the previous year, reflecting an increase of approximately 17.5%[84] - The depreciation of property, plant, and equipment increased to HKD 1,874,000 in 2022 from HKD 1,647,000 in 2021, showing a rise of approximately 13.8%[60] Cash Flow and Liquidity - As of December 31, 2022, the group had cash and bank balances of approximately HKD 88.5 million, up from approximately HKD 79.4 million as of June 30, 2022, with a current ratio of approximately 7.0 times[20] - Cash and cash equivalents rose to HKD 88,483,000 from HKD 79,419,000, showing improved liquidity position[54] - The operating cash flow for the six months ended December 31, 2022, was HKD 20,710,000, compared to HKD 15,166,000 for the same period in 2021, indicating an increase of about 36.5%[60] - The net cash from operating activities for the six months ended December 31, 2022, was HKD 13,703,000, up from HKD 12,677,000 in 2021, reflecting a growth of approximately 8.1%[63] Business Strategy and Market Outlook - The company aims to enhance its position as a leading provider of mechanical rebar processing and connection services in Hong Kong[12] - The company anticipates that the reopening of quarantine-free travel between mainland China and Hong Kong will provide a strong boost to business[9] - The company operates a single business segment focused on rebar processing and connection services in Hong Kong[14] - The company will continue to monitor business opportunities and strengthen its market competitiveness to enhance profitability and shareholder value[11] Research and Development - The company plans to allocate approximately HKD 2.4 million for research and development to enhance the quality and cost-effectiveness of its existing mechanical rebar services[37] - The company is actively seeking suitable R&D opportunities to improve service quality and reduce indirect costs and maintenance time[44] - The company is exploring methods to enhance automation capabilities, including the development of new generation self-developed CNC bending machines and CNC threading machines[37] - The company aims to develop prototypes for two next-generation machines, focusing on reliability, efficiency, and other metrics, with an allocation of HKD 0.9 million for this purpose[37] Shareholder Information - The board does not recommend the payment of dividends for the period[24] - The group did not declare or propose any dividends for the six months ended December 31, 2022, consistent with the previous year[91] - As of December 31, 2022, Mr. Guan Yan De holds 251,743,415 shares, representing 31.5% of the company's issued voting shares[128] - As of December 31, 2022, Mr. Lin Shu Ru holds 113,520,732 shares, representing 14.2% of the company's issued voting shares[128] - As of December 31, 2022, Mr. Yang Tian Li holds 64,390,244 shares, representing 8.0% of the company's issued voting shares[128] Compliance and Governance - The Audit Committee, consisting of three independent non-executive directors, reviewed the unaudited financial performance for the period and confirmed adherence to applicable accounting standards[143] - The company has adopted a code of conduct for securities trading by directors and employees, ensuring compliance with GEM Listing Rules[146] - The company has confirmed compliance with non-competition commitments for the fiscal year ending June 30, 2022, by key individuals including Jianxin Creative Limited and Mr. Yang Tianli[140]

BOSA TECHNOLOGY HOLDINGS LIMITED 人和科技控股有限公司 (於開曼群島註冊成立的有限公司) (股份代號：8140) 第一季度報告 2022/23 香港聯合交易所有限公司(「聯交所」) GEM 的特色 GEM 的定位,乃為中小型公司提供一個上市的市場,此等公司相比起其他在聯交所 上市的公司帶有較高投資風險。有意投資的人士應了解投資於該等公司的潛在風險, 並應經過審慎周詳的考慮後方作出投資決定。 由於 GEM 上市公司普遍為中小型公司,在 GEM 買賣的證券可能會較於主板買賣之證 券承受較大的市場波動風險,同時無法保證在GEM買賣的證券會有高流通量的市場。 香港交易及結算所有限公司及聯交所對本報告的內容概不負責,對其準確性或完整性 亦不發表任何聲明,且明確表示概不就因本報告全部或任何部分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。 本報告乃遵照疇交所GEM證券上市規則([GEM上市規則])之規定而提供有關人和科 技控股有限公司(「本公司」及其附屬公司(統稱(「本集團」)之資料。本公司各董事(「董 事)) 顧就本報告共同及個別承擔全部責任。董事在作出一切合理查詢後確認就彼 ...

BOSA TECHNOLOGY HOLDINGS LIMITED 人和科技控股有限公司 (於開曼群島註冊成立的有限公司) (股份代號：8140) 2022 年報 香港聯合交易所有限公司（「聯交所」）GEM的特色 GEM的定位，乃為中小型公司提供一個上市的市場，此等公司相比起其他在聯交所上市的公司帶 有較高投資風險。有意投資的人士應了解投資於該等公司的潛在風險，並應經過審慎周詳的考慮後方作 出投資決定。 由於GEM上市公司普遍為中小型公司，在GEM買賣的證券可能會較於聯交所主板買賣之證券承 受較大的市場波動風險，同時無法保證在GEM買賣的證券會有高流通量的市場。 香港交易及結算所有限公司及聯交所對本報告的內容概不負責，對其準確性或完整性亦不發表任 何聲明，且明確表示概不就因本報告全部或任何部分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。 本報告乃遵照聯交所GEM證券上市規則（「GEM上市規則」）之規定而提供有關人和科技控股有限公 司（「本公司」）及其附屬公司（統稱（「本集團」）之資料。本公司各董事（「董事」）願就本報告共同及個別承 擔全部責任。董事在作出一切合理查詢後確認就彼等所深知及確信，本報告 ...