香港交易及結算所有限公司及香港聯合交易所有限公司對本公告之內容概不負責，對其準確性 或完整性亦不發表任何聲明，並明確表示概不就因本公告全部或任何部分內容而產生或因倚賴 該等內容而引致之任何損失承擔任何責任。 ALTUS HOLDINGS LIMITED 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主板買賣 的證券承受較大的市場波動風險，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（浩德控股有限公司（「本公司」）各董事（「董事」）共同及個別對此負全責） 乃遵照聯交所GEM證券上市規則（「GEM上市規則」）的規定而提供有關本公司的 資料。董事經作出一切合理查詢後確認，就彼等所深知及確信，本公告所載資料 在各重大方面均屬準確及完整，且無誤導或欺詐成分；及並無遺漏任何其他事項 致使其中所載任何陳述產生誤導。 1 浩德控股有限公司 （於開曼群島註冊成立的有限公司） （股份代號：8149） 截至二零二五年三月三十一日止年度的年度業績公告 香港聯合交易所有限公司（「聯交所」）GEM特色 GEM的定位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 一個上市市場。有意投資者應了 ...

Financial Performance - The company recorded unaudited revenue of HKD 22,200,000 for the six months ended September 30, 2024, a decrease of 12.6% compared to HKD 25,400,000 for the same period in 2023[6]. - The reported loss attributable to the company's owners for the first half of the fiscal year 2025 was HKD 5,400,000, while the underlying profit was HKD 1,600,000, compared to a profit of HKD 5,300,000 in the same period of the previous year[6]. - The company experienced a decrease in the fair value of investment properties, contributing to the reported loss and underlying profit decline compared to the previous year[6]. - Total revenue for the first half of the fiscal year 2025 was HKD 422,305,000, a decrease from HKD 408,133,000 in the same period of fiscal year 2024[23]. - Revenue for the first half of the fiscal year 2025 was HKD 22,198,000, a decrease of 12.8% compared to HKD 25,409,000 in the first half of fiscal year 2024[37]. - The company recorded a basic profit attributable to owners of HKD 1,600,000 for the first half of fiscal year 2025, down from HKD 5,300,000 in the same period of fiscal year 2024[194]. - The total comprehensive income for the first half of the fiscal year 2025 was HKD 11,575,000, compared to a loss of HKD 33,822,000 in the same period of the previous year[13]. Dividends and Shareholder Returns - The company announced an interim dividend of HKD 0.08 per share for the first half of the fiscal year 2025, compared to no dividend in the same period of the previous year[8]. - The company approved and paid a final dividend of HKD 0.08 per share for the first half of fiscal year 2025, while there was no dividend in the same period of fiscal year 2024[65]. - The company recorded a total of HKD 657,000 in approved and paid dividends for the first half of fiscal year 2025, compared to none in the same period of fiscal year 2024[65]. Assets and Liabilities - Non-current assets increased to HKD 541,876 thousand as of September 30, 2024, compared to HKD 527,293 thousand as of March 31, 2024, reflecting a growth of 2.9%[17]. - Current assets rose to HKD 67,680 thousand as of September 30, 2024, up from HKD 59,007 thousand as of March 31, 2024, marking an increase of 14.5%[17]. - Total liabilities increased to HKD 130,542 thousand as of September 30, 2024, from HKD 118,968 thousand as of March 31, 2024, representing a rise of 9.3%[19]. - The company's equity attributable to owners increased to HKD 390,411 thousand as of September 30, 2024, compared to HKD 380,036 thousand as of March 31, 2024, showing a growth of 2.3%[19]. - Total assets increased to HKD 609,556,000 as of September 30, 2024, up from HKD 586,300,000 as of March 31, 2024, representing a growth of 3.6%[48]. - Total liabilities rose to HKD 205,925,000 as of September 30, 2024, compared to HKD 193,331,000 as of March 31, 2024, marking an increase of 6.9%[48]. Cash Flow and Financing Activities - Net cash generated from operating activities was HKD 3,252,000, down from HKD 9,408,000 year-over-year[28]. - Cash and cash equivalents at the end of the period increased to HKD 61,826,000, compared to HKD 34,069,000 at the end of the same period last year[28]. - The company reported a net cash inflow from financing activities of HKD 1,459,000, compared to HKD 2,297,000 in the previous year[28]. - The company’s investment activities generated a net cash inflow of HKD 9,182,000, a significant improvement from a cash outflow of HKD (10,595,000) in the previous year[28]. Revenue Breakdown - Income from corporate finance, asset management, and other consulting services was HKD 8,884,000, down 11.3% from HKD 10,018,000 in the previous year[37]. - Net rental income from investment properties was HKD 8,452,000, a decline of 18.5% from HKD 10,374,000 in the same period last year[38]. - The total rental income from investment properties was HKD 13,314,000, compared to HKD 15,391,000 in the previous year, reflecting a decrease of 13.5%[38]. - Revenue from regulatory-driven consulting decreased by 21.0% to HKD 7,338,000 from HKD 9,282,000, despite an increase in the number of appointments[197]. - Special situation consulting revenue increased significantly by 85.4% to HKD 1,302,000 from HKD 703,000[195]. Expenses and Costs - The company reported a decrease in administrative and operating expenses to HKD 12,019,000 from HKD 10,325,000 in the previous year[11]. - Employee costs, excluding directors' remuneration, totaled HKD 5,141,000 in the first half of the 2025 fiscal year, an increase of 3% from HKD 4,990,000 in the first half of the 2024 fiscal year[61]. - Property expenses decreased by 3.1% to HKD 4,900,000 from HKD 5,000,000 due to the depreciation of the Japanese yen[199]. - Administrative and operating expenses increased by 16.5% to HKD 12,000,000 from HKD 10,300,000, primarily due to foreign exchange losses[200]. Foreign Exchange and Investment Properties - The company recorded a foreign exchange gain of HKD 16,400,000 due to the conversion of Japanese overseas operations, resulting in a total comprehensive income of HKD 11,600,000 for the first half of the fiscal year 2025[7]. - The company recognized a fair value decrease of HKD 7,000,000 for investment properties in the first half of fiscal year 2025, with no such decrease reported in the same period of fiscal year 2024[72]. - The fair value of investment properties located in Japan as of September 30, 2024, is reported at HKD 438,750,000, an increase from HKD 416,805,000 as of March 31, 2024[78]. - The total fair value of investment properties at the end of the reporting period is HKD 500,750,000, compared to HKD 416,805,000 at the end of the previous period[78]. Share Capital and Transactions - The company repurchased 1,020,000 ordinary shares during the first half of fiscal year 2025, which were accounted for in the share buyback reserve as of September 30, 2024[68]. - The company issued 1,320,000 ordinary shares to employees under share awards during the first half of fiscal year 2025[69]. - The total number of issued ordinary shares has decreased to 819,370,000 shares[181]. - The company recorded related party transactions with KK Ascent Plus, including asset management fees of HKD 264,000 and guarantee fees of HKD 143,000 for the first half of fiscal year 2025[174]. Risk Management and Credit - The company’s internal credit rating for other receivables remained good as of September 30, 2024, indicating stable credit risk management[91]. - The company’s expected credit loss for other receivables was estimated based on historical default records and current financial conditions, reflecting prudent risk assessment practices[91]. - The company’s financial risk management policy ensures that all payables are settled within the credit period, with trade payables aging within 30 days[93].

香港交易及結算所有限公司及香港聯合交易所有限公司對本公告之內容概不負責，對其準確性 或完整性亦不發表任何聲明，並明確表示概不就因本公告全部或任何部分內容而產生或因倚賴 該等內容而引致之任何損失承擔任何責任。 ALTUS HOLDINGS LIMITED 浩德控股有限公司 （於開曼群島註冊成立的有限公司） （股份代號：8149） 截至二零二四年九月三十日止六個月之 未經審核中期業績公告 香港聯合交易所有限公司（「聯交所」）GEM特色 GEM之定位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 一個上市市場。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主板買賣 的證券承受較大的市場波動風險，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（浩德控股有限公司（「本公司」）各董事（「董事」）共同及個別對此負全責） 乃遵照聯交所GEM證券上市規則（「GEM上市規則」）的規定而提供有關本公司的 資料。董事經作出一切合理查詢後確認，就彼等所深知及確信，本公告所載資料 在各重大方面均屬準確及完整， ...

Financial Performance - Revenue for the fiscal year ended March 31, 2024, was HKD 51,983,000, an increase of 8.8% from HKD 47,791,000 in the previous year[14] - Profit before tax for the fiscal year was HKD 19,782,000, up 27.5% from HKD 15,524,000 in the prior year[14] - The reported profit attributable to owners of the company was HKD 12,626,000, representing a 27.7% increase from HKD 9,878,000 in the previous year[14] - The company's profit attributable to owners increased by 28.2% to HKD 9,000,000 in FY2024, up from HKD 7,000,000 in FY2023, driven by an 8.8% revenue growth from HKD 47,800,000 to HKD 52,000,000[18] - The group recorded a revenue of HKD 52,000,000 for the fiscal year 2024, an increase of 8.8% from HKD 47,800,000 in fiscal year 2023, primarily due to a rise in corporate finance, asset management, and other consulting services[32] - The group’s after-tax profit increased by HKD 2,700,000 to HKD 12,600,000 in fiscal year 2024, consistent with the revenue increase and the net increase in the fair value of investment properties[41] Assets and Liabilities - Total assets decreased to HKD 586,300,000 from HKD 630,020,000, a decline of 6.9%[15] - Total liabilities decreased to HKD 193,331,000 from HKD 207,715,000, a reduction of 6.9%[15] - The net asset value of the company was HKD 392,969,000, down from HKD 422,305,000, a decrease of 6.9%[15] - As of March 31, 2024, the company's current assets increased to HKD 59,007,000 from HKD 38,862,000 in 2023, while current liabilities decreased slightly to HKD 74,363,000 from HKD 75,437,000[46] - The company's total debt decreased to HKD 146,700,000 in 2024 from HKD 161,470,000 in 2023, resulting in an improved debt-to-equity ratio of 37.3% compared to 38.2% in the previous year[46][50] Investment Activities - The company is optimistic about the economic outlook in Japan, particularly in the semiconductor value chain, indicating potential for mid-term capital appreciation[11] - The company is exploring ways to unlock value in its Japanese real estate portfolio through optimization or redevelopment[11] - The company is actively expanding its investment activities by establishing a Japanese real estate fund[11] - The company acquired two residential properties in Japan and sold one as part of its portfolio optimization plan during FY2024[24] - The company plans to acquire a residential property in Sapporo, Japan, for a cash consideration of JPY 180,000,000 (approximately HKD 9,800,000), expected to be completed by November 1, 2024[59] Revenue Sources - Revenue from corporate finance, asset management, and other consulting services grew by 34.0% to HKD 21,900,000 in FY2024, primarily due to increased activity in regulatory-driven financial advisory work[23] - The total revenue from financial advisory services was HKD 12,955,000, accounting for 59% of the total consulting revenue in FY2024[22] - The company’s asset management and other consulting services generated HKD 5,707,000 in revenue, representing 26% of total consulting revenue in FY2024[22] Property and Rental Income - The company's rental income from property investments amounted to HKD 30,100,000 in FY2024, a decrease from HKD 31,500,000 in FY2023, attributed to the depreciation of the Japanese yen against the Hong Kong dollar[24] - Rental income from the Japanese real estate portfolio increased by 2.8% in yen terms, from JPY 518,000,000 in fiscal year 2023 to JPY 533,000,000 in fiscal year 2024, while in HKD terms, it decreased from HKD 30,000,000 to HKD 28,700,000 due to yen depreciation[35] - The average occupancy rate of the investment properties in Japan was reported at 94% for FY2024[25] - The overall occupancy rate of the group's investment portfolios in Hong Kong and Japan improved from 93.5% in fiscal year 2023 to 95.6% in fiscal year 2024[34] Governance and Compliance - The company is committed to high standards of corporate governance and transparency to maximize shareholder value while considering other stakeholders[70] - The board consists of three executive directors and three independent non-executive directors, ensuring strong independence in decision-making[77] - The audit committee is composed of three independent non-executive directors, with a focus on reviewing financial statements and overseeing internal controls[83] - The company has established three committees: audit, remuneration, and nomination, to oversee specific aspects of governance[80] - The independent non-executive directors have confirmed their independence according to GEM listing rules, ensuring compliance with governance standards[79] Shareholder Information - The company proposed a final dividend of HKD 0.08 per share for the fiscal year ending March 31, 2024, totaling HKD 655,440, which is a new dividend compared to no dividend in the previous year[147] - The company has established a dividend policy balancing sufficient capital maintenance for business development and rewarding shareholders[108] - The company has a communication policy to provide shareholders and potential investors with information through its website and the stock exchange[108] - Shareholders can submit written inquiries to the company secretary for communication with the board[116] Employee and Management Structure - The group had 18 employees as of March 31, 2024, an increase from 15 employees in 2023[171] - The total number of executive directors and senior management is 7, with 3 earning between HKD 0 and 1,000,000 and 4 earning between HKD 1,000,001 and 2,000,000[104] - The company maintains good relationships with customers, suppliers, and employees, ensuring regular reviews of employee compensation[151] Risk Management - The board has reviewed the effectiveness of the risk management and internal control systems for the fiscal year 2024, finding them adequate and effective[114] - The company is adapting its business strategy in response to the fluctuating sentiment in the Hong Kong IPO and privatization activities[64] - The company faces risks related to regulatory compliance, retention of licensed personnel, and the execution of senior management efforts[63]

Revenue and Profitability - The company's revenue from corporate financing, asset management, and other consulting services increased to HKD 21,876,000 in 2024 from HKD 16,330,000 in 2023, representing a growth of 34.5%[11] - The company reported a total of HKD 51,983,000 in revenue for the year, compared to HKD 47,791,000 in the previous year, indicating an increase of 8.6%[11] - For the fiscal year ending March 31, 2024, total revenue was HKD 51,983,000, an increase from HKD 47,791,000 in the previous year, representing a growth of approximately 8.8%[28] - The profit from the consulting, advisory, and asset management segment was HKD 12,630,000, up from HKD 8,912,000, indicating a year-over-year increase of about 41.5%[28] - The group's pre-tax profit for the year was HKD 19,782,000, an increase from HKD 15,524,000, marking a growth of around 27.5%[28] - The reported profit attributable to the company's owners was HKD 12,626,000, compared to HKD 9,878,000 in the prior year, reflecting a growth of 27.9%[44] - The annual profit attributable to the company's owners reached HKD 13,497,000, an increase of 25.3% from HKD 10,774,000 in the previous year[84] - The company achieved a basic profit attributable to owners of HKD 9,000,000 in fiscal year 2024, reflecting a growth of 28.2% compared to HKD 7,000,000 in fiscal year 2023[173] Rental Income and Property Management - Total rental income from investment properties decreased to HKD 30,107,000 in 2024 from HKD 31,461,000 in 2023, a decline of 4.3%[11] - Net rental income for the year was HKD 20,246,000, down from HKD 21,437,000 in the previous year, reflecting a decrease of 5.5%[11] - The company's self-operated investment properties generated rental income of HKD 30,100,000 in fiscal year 2024, a decrease from HKD 31,500,000 in fiscal year 2023, attributed to the depreciation of the Japanese yen against the Hong Kong dollar[158] - The company maintained rental income from its Hong Kong commercial properties at HKD 1,500,000, consistent with fiscal year 2023[187] Assets and Liabilities - The company’s total assets as of March 31, 2024, were HKD 380,036,000, with non-controlling interests amounting to HKD 12,933,000[1] - The company’s total liabilities decreased to HKD 122,302,000 as of March 31, 2024, compared to HKD 80,670,000 in the previous year[1] - Total assets as of March 31, 2024, were HKD 586,300,000, down from HKD 630,020,000 in the previous year[44] - Total liabilities decreased to HKD 193,331,000 from HKD 207,715,000, indicating a reduction of 6.9%[44] - The net current liabilities decreased from HKD 36,600,000 in FY2023 to HKD 15,400,000 in FY2024, attributed to higher current assets and reduced bank borrowings[197] Financial Position and Equity - The total comprehensive income for the year was HKD 12,626,000, with a total equity of HKD 392,969,000 as of March 31, 2024[1] - The company’s equity attributable to shareholders increased to HKD 309,670,000 as of March 31, 2024, from HKD 297,044,000 in the previous year, reflecting a growth of 4.5%[1] - The company has sufficient operating funds to meet its financial obligations due within the next twelve months[16] - The company has approximately HKD 52,988,000 in unused available bank financing, ensuring liquidity for the upcoming year[37] Expenses and Costs - Administrative and operating expenses amounted to HKD 23,968,000, an increase from HKD 22,541,000 in the previous year[84] - The total employee costs, excluding directors' remuneration, increased to HKD 11,196,000 in 2024 from HKD 9,969,000 in 2023, representing a growth of approximately 12.3%[90] - Financial costs increased from HKD 4,300,000 in FY2023 to HKD 5,100,000 in FY2024 due to rising interest rates on HKD loans[192] Foreign Exchange and Other Income - The company reported a comprehensive income loss of HKD 43,529,000 due to foreign exchange differences from overseas operations[45] - The group recorded a foreign exchange loss of HKD 43,500,000 in FY2024, compared to a loss of HKD 29,400,000 in FY2023 due to depreciation of the Japanese yen[200] - The group recorded a foreign exchange gain of HKD 300,000 in FY2024, compared to a loss of HKD 600,000 in FY2023[191] Dividends and Shareholder Returns - The company did not declare any dividends for the year ended March 31, 2023, and has no plans to declare any dividends post-reporting period[106] - The company proposed a final dividend of HKD 0.08 per share, totaling HKD 655,440, which will be reflected in the retained earnings for the year ending March 31, 2025[133] Strategic Developments - The company acquired two residential properties in Japan and sold one as part of its portfolio optimization plan during fiscal year 2024[178] - The revenue from special situation consulting increased from HKD 2,200,000 in fiscal year 2023 to HKD 4,700,000 in fiscal year 2024, indicating a strategic focus on higher-margin consulting work[186]

Financial Performance - For the first half of the fiscal year 2024, Altus Holdings Limited reported unaudited revenue of HKD 25,400,000, an increase of 3.0% compared to HKD 24,700,000 in the first half of fiscal year 2023[5] - The group recorded a reported and underlying net profit of HKD 5,500,000 for the first half of fiscal year 2024, compared to HKD 2,200,000 and HKD 3,200,000 for the same period in fiscal year 2023[5] - Basic and diluted earnings per share for the first half of fiscal year 2024 were HKD 0.66, up from HKD 0.26 in the first half of fiscal year 2023[5] - The pre-tax profit for the first half of fiscal year 2024 was HKD 7,698,000, significantly higher than HKD 3,977,000 in the first half of fiscal year 2023[6] - Total comprehensive expenses for the first half of fiscal year 2024 amounted to HKD 39,282,000, compared to HKD 55,194,000 in the first half of fiscal year 2023[9] - The group’s share of profits from associates increased to HKD 39,000 in the first half of fiscal year 2024, compared to HKD 28,000 in the first half of fiscal year 2023[6] - The company reported a profit attributable to owners of HKD 5,334,000 for the first half of fiscal year 2024, compared to HKD 2,079,000 in the same period of fiscal year 2023, reflecting a 156.5% increase[51] Expenses and Costs - The group’s administrative and operating expenses decreased to HKD 10,325,000 in the first half of fiscal year 2024 from HKD 13,211,000 in the first half of fiscal year 2023[6] - Total financial costs for the first half of fiscal year 2024 amounted to HKD 2,554,000, up from HKD 1,933,000 in the first half of fiscal year 2023, representing a 32.2% increase[45] - The total income tax expense for the first half of fiscal year 2024 was HKD 2,238,000, compared to HKD 1,776,000 in the first half of fiscal year 2023, indicating a 25.9% increase[46] - The total employee costs, excluding directors' remuneration, for the first half of fiscal year 2024 were HKD 4,990,000, down from HKD 5,793,000 in the first half of fiscal year 2023, a decrease of 13.9%[49] Cash Flow and Liquidity - Operating cash generated in the first half of fiscal year 2024 was HKD 9,666,000, an increase of 20.7% compared to HKD 8,007,000 in the first half of fiscal year 2023[19] - Net cash generated from operating activities for the first half of fiscal year 2024 was HKD 9,408,000, up 39.4% from HKD 6,767,000 in the same period last year[19] - Cash and cash equivalents as of September 30, 2023, were HKD 33,913,000, down from HKD 35,658,000, indicating a decline of about 4.9%[11] - Cash and bank balances as of September 30, 2023, were HKD 33,900,000, down from HKD 35,700,000 on March 31, 2023[104] Foreign Exchange Impact - The group incurred a foreign exchange loss of HKD 38,900,000 due to the weak Japanese yen against the Hong Kong dollar, leading to total comprehensive expenses of HKD 33,800,000 for the first half of fiscal year 2024[5] - The company reported a net foreign exchange loss of HKD 220,000 for the first half of fiscal year 2024, compared to a gain of HKD 1,854,000 in the same period of fiscal year 2023[49] - The company recorded a foreign exchange loss of HKD 38,900,000 due to the depreciation of the Japanese yen during the first half of the 2024 fiscal year[111] Assets and Liabilities - As of September 30, 2023, total assets decreased to HKD 546,791,000 from HKD 591,158,000 as of March 31, 2023, representing a decline of approximately 7.5%[11] - Non-current liabilities decreased to HKD 123,936,000 from HKD 132,278,000, a reduction of about 6.3%[12] - The company's equity attributable to owners decreased to HKD 376,066,000 from HKD 408,133,000, reflecting a decrease of approximately 7.8%[12] - The company’s total liabilities decreased to HKD 388,939,000 from HKD 422,305,000, a reduction of about 7.9%[12] - The company’s total equity decreased to HKD 388,939,000 from HKD 422,305,000, reflecting a decrease of approximately 7.9%[12] Revenue Segments - For the second quarter of fiscal year 2024, the group reported revenue of HKD 12,977,000, compared to HKD 10,203,000 in the second quarter of fiscal year 2023[6] - Income from corporate financing and other consulting services in the first half of fiscal year 2024 was HKD 10,018,000, a 11.2% increase from HKD 9,008,000 in the same period last year[24] - Revenue from corporate finance and other consulting services increased by 11.2% in the first half of fiscal year 2024, contributing significantly to overall revenue growth[83] - The segment profit for the first half of fiscal year 2024 was HKD 14,276, compared to HKD 12,211 in the first half of fiscal year 2023, marking an increase of 16.9%[33] Shareholder Information - The total number of shares issued and paid up as of September 30, 2023, is 812,500,000 shares[67] - Major shareholder Flying Castle Limited owns 557,200,000 shares, which is 68.58% of the company[119] - The company has no arrangements for directors or senior management to benefit from purchasing shares or related securities during the first half of the 2024 fiscal year[118] - The company has confirmed that there are no interests held by directors or major shareholders in any competing businesses as of September 30, 2023[133] Corporate Governance - The company has complied with the GEM Listing Rules regarding corporate governance and has established an audit committee consisting of three independent non-executive directors[136] - The company has maintained the required public float as per GEM Listing Rules throughout the first half of the fiscal year 2024[124] Employee Information - As of September 30, 2023, the group had 15 employees, a decrease from 19 employees on September 30, 2022[126] - The short-term benefits for directors and key management personnel amounted to HKD 2,326,000 for the first half of the fiscal year 2024, a decrease from HKD 3,411,000 in the same period of the previous year[78]

香港交易及結算所有限公司及香港聯合交易所有限公司對本公告之內容概不負責，對其準確性 或完整性亦不發表任何聲明，並明確表示概不就因本公告全部或任何部分內容而產生或因倚賴 該等內容而引致之任何損失承擔任何責任。 ALTUS HOLDINGS LIMITED 浩 德 控 股 有 限 公 司 （於開曼群島註冊成立的有限公司） （股份代號：8149） 截至二零二三年九月三十日止六個月之 未經審核中期業績公告 香港聯合交易所有限公司（「聯交所」）GEM特色 GEM之定位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 一個上市市場。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主板買賣 的證券承受較大的市場波動風險，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（浩德控股有限公司（「本公司」）各董事（「董事」）共同及個別對此負全責） 乃遵照聯交所GEM證券上市規則（「GEM上市規則」）的規定而提供有關本公司的 資料。董事經作出一切合理查詢後確認，就彼等所深知及確信，本公告所載資料 在各重大方面均 ...

Financial Performance - For the first quarter of the fiscal year 2024, Altus Holdings Limited reported unaudited revenue of HKD 12,400,000, a decrease of 14.0% compared to HKD 14,500,000 in the first quarter of the fiscal year 2023[6]. - The reported and underlying profit for the first quarter of fiscal year 2024 was HKD 3,200,000, an increase from HKD 3,000,000 in the same period last year[6]. - Basic and diluted earnings per share for the first quarter of fiscal year 2024 were HKD 0.38, compared to HKD 0.37 in the first quarter of fiscal year 2023[7]. - The group recorded a pre-tax profit of HKD 4,419,000, up from HKD 3,938,000 in the previous year[7]. - Total comprehensive income for the first quarter of fiscal year 2024 was a loss of HKD 25,188,000, an improvement from a loss of HKD 33,260,000 in the same period last year[9]. - The company reported a profit attributable to shareholders of HKD 2,981 million for the period ending June 30, 2022, compared to HKD 3,024 million for the same period last year, reflecting a decrease of approximately 1.4%[11]. - The company achieved a net profit of HKD 3,200,000 in Q1 FY2024, up from HKD 3,000,000 in Q1 FY2023, despite a decrease in revenue[46]. Revenue Breakdown - Revenue from corporate financing and consulting services decreased to HKD 4,524,000 in Q1 2024 from HKD 6,358,000 in Q1 2023, representing a decline of approximately 29%[20]. - Total rental income from investment properties was HKD 7,908,000 in Q1 2024, down from HKD 8,104,000 in Q1 2023, a decrease of about 2.4%[21]. - Net rental income for Q1 2024 was HKD 5,333,000, compared to HKD 5,657,000 in Q1 2023, reflecting a decline of approximately 5.7%[21]. - Revenue from corporate finance and other consulting services decreased by 28.9% in Q1 FY2024 due to a lack of IPO sponsorship activities[42]. - Self-investment income decreased by 2.4% to HKD 7,900,000 in Q1 FY2024, primarily due to the depreciation of the Japanese yen[44]. Expenses and Costs - Administrative and operating expenses decreased to HKD 4,305,000 from HKD 7,405,000 year-over-year, contributing to improved profitability despite lower revenue[7]. - The company’s financial costs increased to HKD 1,208,000 from HKD 875,000 year-over-year[7]. - The financial costs related to secured bank loans rose to HKD 1,208,000 in Q1 2024 from HKD 875,000 in Q1 2023, an increase of approximately 37.9%[30]. Shareholder Information - As of June 30, 2023, Mr. Ye holds a total of 558,450,000 shares, representing approximately 68.73% of the company's issued share capital[54]. - Major shareholders, including Flying Castle Limited and KHHL, collectively own 557,200,000 shares, equating to 68.58% of the company[54]. - The company has no arrangements for directors or senior management to benefit from purchasing shares or related securities during the first quarter of the 2024 fiscal year[53]. - The total number of shares held by Mr. Zeng is 22,400,000, which is 2.76% of the total issued share capital[54]. Corporate Governance - The audit committee, consisting of three independent non-executive directors, reviewed the unaudited consolidated results for the first quarter of the fiscal year 2024[73]. - The board of directors includes executive directors Ye Tianci, Zeng Xianpei, and Liang Chuo Ran, along with independent non-executive directors Zhao Tianyue, Chen Chenguang, and Li Shuxian[75]. Compliance and Reporting - The company’s financial statements are prepared in accordance with the Hong Kong Financial Reporting Standards, ensuring compliance with applicable regulations[17]. - The company has adopted revisions to the Hong Kong Financial Reporting Standards effective from April 1, 2023, with no significant impact on the reported amounts[18]. - The report will be published on the Hong Kong Stock Exchange website and the company's website for at least seven days from the publication date[76].

香港交易及結算所有限公司及香港聯合交易所有限公司對本公告之內容概不負責，對其準確性 或完整性亦不發表任何聲明，並明確表示概不就因本公告全部或任何部分內容而產生或因倚賴 該等內容而引致之任何損失承擔任何責任。 ALTUS HOLDINGS LIMITED 浩 德 控 股 有 限 公 司 （於開曼群島註冊成立的有限公司） （股份代號：8149） 截至二零二三年六月三十日止三個月之 第一季度業績公告 香港聯合交易所有限公司（「聯交所」）GEM特色 GEM之定位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 一個上市市場。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主板買賣 的證券承受較大的市場波動風險，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（浩德控股有限公司（「本公司」）各董事（「董事」）共同及個別對此負全責） 乃遵照聯交所GEM證券上市規則（「GEM上市規則」）的規定而提供有關本公司的 資料。董事經作出一切合理查詢後確認，就彼等所深知及確信，本公告所載資料 在各重大方面均屬準 ...

Financial Performance - Total revenue for FY2023 was HKD 47,791,000, a decrease of 14.3% compared to HKD 55,709,000 in FY2022[16] - Pre-tax profit increased to HKD 15,524,000, up 27.5% from HKD 12,148,000 in the previous year[16] - The attributable profit to the company's owners was HKD 9,878,000, representing a 41.5% increase from HKD 6,980,000 in FY2022[16] - The reported net profit for fiscal year 2023 was HKD 10,800,000, an increase from HKD 8,000,000 in fiscal year 2022, driven by a net increase in the fair value of investment properties in Japan[19] - The adjusted annual profit decreased by 29% to HKD 7,000,000, impacted by reduced income from corporate finance and consulting services[37] - The total revenue for fiscal year 2023 was HKD 47,800,000, a decrease of 14.2% compared to HKD 55,700,000 in fiscal year 2022, primarily due to a decline in corporate finance and advisory services revenue[28] Assets and Liabilities - Total assets decreased to HKD 630,020,000, down 5.0% from HKD 663,240,000 in FY2022[17] - Total liabilities reduced to HKD 207,715,000, a decline of 6.7% from HKD 222,630,000 in the previous year[17] - Net asset value was HKD 422,305,000, down 4.1% from HKD 440,610,000 in FY2022[17] - The total debt decreased from HKD 176,645,000 to HKD 161,470,000, with a capital debt ratio improving from 40.1% to 38.2%[42] - As of March 31, 2023, the total debt and total equity resulted in a debt-to-equity ratio of approximately 38.2%, down from 40.1% as of March 31, 2022[45] Revenue Sources - Revenue from corporate finance and other advisory services decreased by 14.2% to HKD 16,330,000 in fiscal year 2023, primarily due to a continued downturn in IPO sponsorship activities[20] - Rental income from the property investment portfolio in Japan contributed HKD 31,500,000 in fiscal year 2023, down from HKD 36,700,000 in fiscal year 2022, attributed to the depreciation of the Japanese yen[22] - Financial advisory service revenue decreased by 42% from HKD 14,400,000 to HKD 8,300,000 due to a lack of rule-based advisory activities[29] - Compliance advisory revenue doubled to HKD 2,400,000, attributed to new listings and continued engagements with existing clients[30] - Other corporate advisory service revenue increased from HKD 1,000,000 to HKD 3,600,000, reflecting efforts in strategic corporate finance consulting[30] Property Investments - The company is exploring value release through the reconstruction and optimization of its real estate investment portfolio in Japan[11] - The average occupancy rate for the property portfolio in Japan improved to 93.2% in fiscal year 2023 from 91.6% in fiscal year 2022, with rental income in yen increasing by 1.7%[25] - The company undertook approximately HKD 5,400,000 in improvement works to enhance the value of several properties in Japan during fiscal year 2023[26] - The company’s investment properties in Japan included 26 properties, with a total net area of 1,000,000 square feet, contributing to the overall rental income[23] - The company completed the acquisition of an investment property for JPY 190 million on April 4, 2023, aimed at generating rental income and/or capital appreciation[55] Corporate Governance - The Audit Committee consists of three independent non-executive directors, with all members attending 5 out of 5 meetings in the fiscal year 2023[77] - The Remuneration Committee held one meeting in fiscal year 2023 to review the remuneration policies for directors and senior management, with all members present[79] - The Nomination Committee conducted two meetings in fiscal year 2023, focusing on board structure and the independence of non-executive directors, with all members attending both meetings[80] - The company has adopted a board diversity policy, recognizing the benefits of a diverse skill set, experience, and perspectives among board members[83] - The board is required to hold at least four meetings annually, with provisions for conflicts of interest among directors[86] Shareholder Information - The company reported a distributable reserve of HKD 92,500,000 as of March 31, 2023, down from HKD 93,300,000 in 2022[153] - The company did not recommend a final dividend for the fiscal year 2023, consistent with the previous fiscal year[141] - The company repurchased and canceled 120,000 ordinary shares during the fiscal year 2023, which were originally bought back in the fiscal year 2022[154] - As of March 31, 2023, major shareholders hold a total of 557,200,000 shares, representing 68.58% of the company's issued share capital[176] - The company has a non-competition agreement in place with its major shareholders, ensuring no direct or indirect competition with the group's business[192] Risk Management - The board is responsible for maintaining a sound and effective risk management and internal control system to protect shareholders' interests[107] - The board conducted an annual review of the effectiveness of the risk management and internal control system for the fiscal year 2023, covering financial, operational, compliance, and risk management aspects[107] - An independent internal control consultant has been appointed to review the effectiveness of the internal control system and perform internal audit functions[107] - The company has established a series of risk management policies and measures to identify key risks related to its business, industry, and market[107] - The company is committed to maintaining high standards of corporate governance and transparency in its operations[123]