Financial Performance - The company reported revenue of HKD 5,019,000 for Q1 2023, a decrease of 10.6% compared to HKD 5,614,000 in Q1 2022[4] - Gross profit for the quarter was HKD 951,000, representing a 47.6% increase from HKD 644,000 in the same period last year[4] - The company incurred a loss before tax of HKD 482,000, compared to a loss of HKD 1,433,000 in Q1 2022, indicating an improvement in financial performance[4] - Basic and diluted loss per share improved to HKD 1.9 from HKD 10.1 year-over-year[4] - The comprehensive loss attributable to the company's owners significantly decreased by 66.3% to HKD 500,000 from HKD 1,600,000 in Q1 2022[17] - Basic and diluted loss per share improved to HKD 0.019 from HKD 0.101 in the previous year[17] Revenue Breakdown - Revenue from home products sales was HKD 2,616,000, down from HKD 3,763,000, while sales of decorative products increased significantly to HKD 1,185,000 from HKD 349,000[8] - The group's revenue for Q1 2023 was HKD 5,000,000, a decrease of 10.7% compared to HKD 5,600,000 in Q1 2022[17] Cost Management - Total administrative expenses decreased to HKD 1,435,000 from HKD 1,601,000, reflecting cost control measures[4] - The company reported financial costs of HKD 1,000, a significant reduction from HKD 476,000 in the previous year[4] Shareholder Information - As of March 31, 2023, the company had 28,467,160 shares issued, with major shareholders holding significant stakes, including Perfect Advance Holdings Limited at 29.78%[20][22] - The company has no outstanding share options as of March 31, 2023[23] Future Outlook - The company is optimistic about future performance, expecting stable growth due to the easing of COVID-19 restrictions in China and plans to strengthen its business foundation[19] - The company aims to promote recurring profit growth and increase shareholder returns while seeking sustainable business opportunities aligned with long-term shareholder value[19] Compliance and Governance - The audit committee has reviewed the performance and confirmed compliance with applicable accounting standards and GEM listing rules[30] - The company has no significant commitments or contingent liabilities reported during the period[15] Dividends - The company did not declare any dividends for the reporting period, consistent with the previous year[14] Reserves - As of March 31, 2023, the company’s total reserves stood at HKD 2,381,000, down from HKD 2,912,000 at the beginning of the year[16] Foreign Exchange Risk - The company maintains a stable foreign exchange risk profile, with most transactions denominated in HKD, USD, or RMB, and has no foreign currency hedging policy[17]

（於百慕達註冊成立之有限公司） （股份代號：0.8.1.8.6） 二 零 二 三 年 第 一 季 度 業 績 香港聯合交易所有限公司GEM之特色 GEM之定位，乃為較其他在聯交所上市之公司帶有較高投資風險之中小型公 司提供一個上市之市場。有意投資之人士應了解投資於該等公司之潛在風險， 並應經過審慎周詳之考慮後方作出投資決定。 由於GEM上市之公司一般為中小型公司，在GEM買賣之證券可能會較於主板 買賣之證券承受較大之市場波動風險，同時無法保證在GEM買賣之證券會有 高流通量之市場。 香港交易及結算所有限公司及香港聯合交易所有限公司（「聯交所」）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依賴該等內容而引致之任何損失承 擔任何責任。 本公告乃遵照GEM證券上市規則（「GEM上巿規則」）之規定提供有關脈資資源集 團有限公司（「本公司」）之資料，本公司董事（「董事」）會（「董事會」）願就本公告所 載內容共同及個別承擔全部責任。各董事在作出一切合理查詢後確認，就彼等 所知及所信，本公告所載資料在各主要方面均為準確及完整，無誤導或欺詐成 分，且並無 ...

Financial Performance - The group's revenue decreased by 17.7% to HKD 22,300,000 in 2022, down from HKD 27,100,000 in 2021[7] - Gross profit fell to HKD 2,600,000, with a gross margin of 11.7%, compared to 12.2% in the previous year[7] - The net profit attributable to the company's owners was HKD 49,300,000, a significant recovery from a loss of HKD 7,300,000 in 2021[7] - Total revenue for the year 2022 was HKD 22,312,000, a decrease of 17.5% from HKD 27,087,000 in 2021[117] - Gross profit for 2022 was HKD 2,626,000, down 20.0% from HKD 3,284,000 in 2021[117] - The company reported a profit attributable to owners of HKD 49,290,000 in 2022, compared to a loss of HKD 7,287,000 in 2021[117] - Basic earnings per share for 2022 was HKD 3.093, a significant improvement from a loss of HKD 0.468 per share in 2021[117] - The company reported a net profit of HKD 49,290,000 for the year, reversing a loss of HKD 7,287,000 in the previous year[125] Assets and Liabilities - Total assets as of December 31, 2022, were HKD 22,200,000, with total liabilities reduced to HKD 17,000,000 from HKD 70,300,000 in 2021[12] - The company's total liabilities decreased significantly, with non-current liabilities including lease liabilities rising slightly from HKD 34,000 in 2021 to HKD 35,000 in 2022[123] - The total equity as of December 31, 2022, is HKD 5,189,000, compared to a total deficit of HKD 47,956,000 in 2021, indicating a significant recovery[123] - Current liabilities decreased significantly to HKD 16,969,000 in 2022 from HKD 70,226,000 in 2021[121] - The company's current liabilities exceeded its current assets by approximately HKD 262,000 as of December 31, 2022[152] Cash Flow and Liquidity - Cash and bank balances increased to HKD 5,000,000 from HKD 1,900,000 in 2021[12] - The company had cash and cash equivalents of HKD 4,960,000 at the end of 2022, an increase from HKD 1,857,000 in 2021[121] - Cash flow from operating activities showed a net outflow of HKD 57,000, an improvement from a net outflow of HKD 4,044,000 in 2021[126] - The company experienced a net cash outflow from operating activities of approximately HKD 57,000 for the year ended December 31, 2022[152] - The board believes that the company will have sufficient working capital to meet its financial obligations for the next 12 months[152] Corporate Governance - The board of directors is committed to high standards of corporate governance, applying the principles and code provisions of the GEM Listing Rules[65] - The board consists of four members with diverse skills in business, finance, accounting, and management, including one executive director and three independent non-executive directors[68] - The company confirmed compliance with relevant laws and regulations, with no known significant non-compliance issues affecting its business operations as of December 31, 2022[63] - The company has adhered to GEM Listing Rules regarding board composition, ensuring that independent directors possess relevant financial management expertise[70] - The company encourages shareholders to attend annual general meetings to engage with the board and provide feedback[86] Risk Management - The company continues to monitor various risks that may impact its operations and financial performance[32] - The company faced risks related to the ongoing impact of the COVID-19 pandemic, which could lead to further negative performance and liquidity constraints[18] - The competitive landscape is challenging due to rising production costs and price fluctuations, which could adversely affect financial performance[20] - The board is responsible for the effectiveness of the risk management and internal control systems, which are regularly reviewed[84] Shareholder Information - The total number of issued shares increased to 28,467,160, up from 15,585,331 in 2021, due to the issuance of new shares[13] - The company did not recommend any dividend distribution for the year ended December 31, 2022, consistent with the previous year[36] - The company has adopted a dividend policy aimed at ensuring continuity, stability, and sustainability, but no dividends were declared for the reporting period[35] - As of December 31, 2022, the company had 28,467,160 shares issued, with a significant shareholder, Perfect Advance Holdings Limited, holding 8,476,364 shares, representing 29.78% of the total equity[53] Environmental and Social Responsibility - The company reported an indirect greenhouse gas emission of 8.0 tons (CO2 equivalent) for the year ended December 31, 2022, an increase of 12.6% from 7.1 tons in 2021[88] - The company's electricity consumption was 9,500 kWh for the year ended December 31, 2022, compared to 8,000 kWh in 2021[91] - The company consumed 36 tons of water for the year ended December 31, 2022, down from 55 tons in 2021[91] - The group has established a healthy and safe working environment, providing employees with masks and sanitizers to reduce the risk of respiratory infections[94] - The group has not made any charitable donations during the year, consistent with the previous year[99] Human Resources - The group employed 9 employees as of December 31, 2022, with compensation determined based on performance, experience, and market conditions[58] - The group emphasizes continuous learning and encourages employees to pursue further education in their areas of expertise[95] - The company has established a comprehensive human resources policy to ensure compliance with employment regulations and promote equal opportunities[93] - The group will continue to strive to provide a friendly working environment for its employees[94] Accounting Policies - The company has not adopted any new or revised Hong Kong Financial Reporting Standards that would have a significant impact on its financial performance or position[134] - The company is currently assessing the impact of new accounting standards on its financial statements and existing loan agreements[138] - The new accounting standards related to insurance contracts and liabilities are expected to have no significant impact on the company's financial statements[140] - The company is reviewing its accounting policy disclosures to ensure compliance with the revised standards[142]

（於百慕達註冊成立之有限公司） （股份代號：08186） 截 至 二 零 二 二 年 十 二 月 三 十 一 日 止 年 度 之 全 年 業 績 香港聯合交易所有限公司GEM之特色 GEM之定位，乃為中小型公司提供一個上市之市場，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。有意投資之人士應了解投資於該等公司 的潛在風險，並應經過審慎周詳之考慮後方作出投資決定。 由於GEM上市之公司普遍為中小型公司，在GEM買賣之證券可能會較於主板 買賣之證券承受較大之市場波動風險，同時無法保證在GEM買賣之證券會有 高流通量之市場。 香港交易及結算所有限公司及香港聯合交易所有限公司（「聯交所」）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依賴該等內容而引致之任何損失 承擔任何責任。 本公告乃遵照GEM證券上市規則（「GEM上市規則」）之規定提供有關脈資資源集 團有限公司（「本公司」）之資料，本公司董事（「董事」）會（「董事會」）願就本公告所 載內容共同及個別承擔全部責任。各董事在作出一切合理查詢後確認，就彼等 所知及所信，本公告所載資料在各 ...

Financial Performance - Revenue for the three months ended September 30, 2022, was HKD 4,372,000, a decrease of 50.7% compared to HKD 8,865,000 in the same period of 2021[5] - Gross profit for the three months ended September 30, 2022, was HKD 488,000, down 59.9% from HKD 1,213,000 in the same period of 2021[5] - The company reported a profit attributable to owners of HKD 54,944,000 for the three months ended September 30, 2022, compared to a loss of HKD 1,517,000 in the same period of 2021[5] - Basic earnings per share for the three months ended September 30, 2022, was HKD 352.5, compared to a loss per share of HKD 9.2 in the same period of 2021[5] - Total revenue for the nine months ended September 30, 2022, was HKD 20,381,000, an increase of 6.2% from HKD 19,194,000 in the same period of 2021[5] - The group recorded a net profit attributable to shareholders of HKD 52,900,000, a significant turnaround from a loss of HKD 5,600,000 in the previous year[18] - Basic and diluted loss per share was HKD 0.3397, compared to a loss of HKD 0.328 in the previous year[18] Income and Expenses - The company recorded other income and gains of HKD 56,478,000 for the three months ended September 30, 2022, compared to HKD 0 in the same period of 2021[5] - Administrative expenses for the three months ended September 30, 2022, were HKD 1,674,000, a decrease of 12.1% from HKD 1,904,000 in the same period of 2021[5] - Financial costs for the three months ended September 30, 2022, were HKD 308,000, down 39.6% from HKD 510,000 in the same period of 2021[9] - The group achieved other income of HKD 56,200,000 during the reporting period[18] Corporate Actions and Governance - The company did not recommend the distribution of dividends for the reporting period[14] - The group plans to continue expanding its product portfolio and customer base despite challenges from global economic conditions[18] - The group has undergone a debt restructuring approved by the Hong Kong court, significantly reducing its liabilities[18] - The company will focus resources on its core business and adjust its product mix and customer base as necessary[21] - The company has adhered to the corporate governance code as per GEM listing rules, except for the absence of a CEO position[34] - The audit committee consists of three independent non-executive directors, ensuring the integrity of financial statements and compliance with applicable accounting standards[36] - The audit committee has reviewed the quarterly report and confirmed it complies with applicable accounting standards and GEM listing rules[36] Assets and Liabilities - As of September 30, 2022, the group's net assets improved to HKD 7,600,000 from net liabilities of HKD 48,000,000 at the end of 2021[21] Events and Developments - There were no significant events occurring after the reporting period[22]

Financial Performance - Revenue for the six months ended June 30, 2022, was HKD 16,009 thousand, an increase of 55.5% compared to HKD 10,329 thousand for the same period in 2021[4] - Gross profit for the six months ended June 30, 2022, was HKD 1,969 thousand, representing a 83.1% increase from HKD 1,077 thousand in the previous year[4] - The company reported a loss attributable to owners of HKD 2,007 thousand for the six months ended June 30, 2022, compared to a loss of HKD 4,067 thousand for the same period in 2021, indicating a 50.7% improvement[4] - The basic and diluted loss per share for the six months ended June 30, 2022, was HKD 12.9 cents, an improvement from HKD 26.1 cents for the same period in 2021[4] - The company reported other income and gains of HKD 317 thousand for the six months ended June 30, 2022, compared to HKD 290 thousand in the same period of 2021[4] - The company reported a total loss of (2,007) thousand HKD for the first half of 2022, compared to a loss of (4,067) thousand HKD in the same period of 2021, indicating a reduction in losses[24] - The company’s planting business reported revenue of 11,880 thousand HKD for the first half of 2022, compared to 10,023 thousand HKD in the same period of 2021, reflecting a growth of 18.5%[24] - The gross profit from the other business segment was 393 thousand HKD for the first half of 2022, compared to 6 thousand HKD in the same period of 2021[24] - The company incurred a pre-tax loss of (1,659) thousand HKD for the first half of 2022, an improvement from (3,828) thousand HKD in the same period of 2021[24] - Revenue from external customers for the first half of 2022 was HKD 16,009,000, a 55.5% increase from HKD 10,329,000 in 2021[29] - Revenue from the Chinese market significantly increased to HKD 8,542,000, up 520.5% from HKD 1,376,000 in 2021[29] - The net loss attributable to the company's owners decreased by 51.2% to HKD 2,000,000, compared to HKD 4,100,000 in the same period last year[60] Assets and Liabilities - Total current assets as of June 30, 2022, were HKD 15,448 thousand, a decrease from HKD 16,000 thousand as of December 31, 2021[6] - Total current liabilities as of June 30, 2022, were HKD 68,639 thousand, slightly down from HKD 70,226 thousand as of December 31, 2021[8] - Non-current assets totaled HKD 6,086 thousand as of June 30, 2022, compared to HKD 6,304 thousand as of December 31, 2021[6] - The company’s total equity as of June 30, 2022, was HKD (47,105) thousand, a slight improvement from HKD (47,956) thousand at the end of the previous year[11] - The total assets as of June 30, 2022, amounted to 22,304 thousand HKD, with total liabilities of (70,260) thousand HKD[28] - The total amount of other loans increased to HKD 14,200,000 as of June 30, 2022, compared to HKD 13,900,000 in 2021[49] - The company’s trade payables as of June 30, 2022, amounted to HKD 8,478,000, an increase from HKD 7,888,000 at the end of 2021[46] - The company's total borrowings increased to HKD 49,500,000 as of June 30, 2022, from HKD 48,500,000 as of December 31, 2021[62] - Total liabilities were HKD 68,600,000 as of June 30, 2022, compared to HKD 70,300,000 as of December 31, 2021[62] Cash Flow - The net cash flow from operating activities for the first half of 2022 was (1,614) thousand HKD, an improvement from (3,554) thousand HKD in the same period of 2021[15] - The net cash and cash equivalents increased to 3,072 thousand HKD at the end of the reporting period, compared to 829 thousand HKD at the end of the previous year[15] - The financing cash flow net amount for the first half of 2022 was 2,829 thousand HKD, down from 3,013 thousand HKD in the same period of 2021[15] - The company recorded a net cash inflow of HKD 1,200,000 during the reporting period, compared to a cash outflow of HKD 700,000 in the previous year[61] Corporate Governance - The audit committee consists of three independent non-executive directors, ensuring the integrity of the financial statements and compliance with applicable accounting standards[85] - The company has adopted a code of conduct for securities trading by directors, confirming compliance during the reporting period[82] - The company has adhered to the corporate governance code as per GEM listing rules, with ongoing reviews of the board structure[84] - There were no significant contracts or agreements involving directors or major shareholders that could pose a conflict of interest during the reporting period[83] - The company has not engaged in any business activities that compete with its group during the reporting period[83] Shareholder Information - Major shareholders include Mega Trillion International Corporation with 2,596,875 shares (16.66%), Landmass Investments Limited with 1,517,212 shares (9.73%), and Jade Metro Limited with 1,031,250 shares (6.62%) as of June 30, 2022[79] - As of June 30, 2022, the total number of issued shares was 15,585,331[79] - The company did not recommend any interim dividend for the reporting period, consistent with the previous year[80] Market Conditions - The company anticipates challenges due to ongoing geopolitical tensions and the impact of the COVID-19 pandemic on the business environment[69] Other Information - The company did not acquire any property, plant, and equipment during the reporting period, compared to HKD 185,000 in 2021[39] - No stock options were granted during the reporting period, and as of June 30, 2022, there were no unexercised stock options[74] - There were no purchases, redemptions, or sales of the company's listed securities during the reporting period[81]

Financial Performance - The company recorded a net loss attributable to shareholders of approximately HKD 7,287,000 for the year ended December 31, 2021[12]. - The independent auditor's report indicated a qualified opinion due to insufficient evidence regarding the valuation of a group sold, which recorded a loss of HKD 2,573,000 and revenue of HKD 2,924,000 during the period from January 1, 2020, to the respective sale dates[10]. - The company faced uncertainties regarding its ability to continue as a going concern due to the recorded net loss[12]. - The company acknowledged that the financial figures for the year ended December 31, 2021, may not be comparable to the previous year's figures due to the aforementioned issues[11]. Audit and Compliance - The adjustments related to trade receivables and other receivables impairment losses were primarily due to a reassessment of expected credit losses according to relevant accounting standards[3]. - There were adjustments in the audit report due to the inability to obtain sufficient appropriate audit evidence regarding the financial position of the sold group[10]. - The report highlighted that the company had insufficient provisions for expenses, primarily due to adjustments in audit fee provisions and excess provisions for miscellaneous expenses[3]. - The financial statements were prepared in accordance with the Hong Kong Financial Reporting Standards, reflecting the company's financial position as of December 31, 2021[6]. Future Outlook - The company did not provide a clear outlook or guidance for future performance in the announcement[13]. - The company’s board of directors confirmed the accuracy and completeness of the information provided in the announcement[13].

Financial Performance - The company reported revenue of HKD 5,614,000 for the first quarter of 2022, an increase of 13.8% compared to HKD 4,936,000 in the same period of 2021[6]. - Gross profit for the first quarter was HKD 644,000, up from HKD 535,000 year-over-year, reflecting a gross margin improvement[6]. - The company incurred a loss attributable to owners of HKD 1,576,000, a decrease in loss compared to HKD 1,887,000 in the first quarter of 2021[6]. - Basic and diluted loss per share improved to HKD 10.1 from HKD 12.1 year-over-year[6]. - The group's revenue for the first quarter of 2022 was HKD 5,600,000, an increase of 14.3% compared to HKD 4,900,000 in the same period of 2021[28]. - Gross profit for the same period was HKD 600,000, up from HKD 500,000 in 2021, resulting in a gross margin of 11.5%, compared to 10.8% in the previous year[28]. - The comprehensive loss attributable to the company's owners decreased by 16.5% to HKD 1,600,000 from HKD 1,900,000 in the prior year[28]. - Basic and diluted loss per share was HKD 0.101, compared to HKD 0.121 in 2021[28]. Cost Management - Administrative expenses decreased to HKD 1,601,000 from HKD 1,986,000, indicating cost control measures[6]. - The financial expenses for the quarter were HKD 476,000, slightly higher than HKD 459,000 in the prior year[6]. Corporate Governance - The company has adopted a code of conduct for directors regarding securities trading, ensuring compliance with GEM Listing Rules[44]. - The audit committee consists of three independent non-executive directors, responsible for overseeing the financial statements and risk management[47]. - The company has complied with the corporate governance code as per GEM Listing Rules, except for the vacancy in the CEO position[46]. Business Operations - The company primarily engaged in home goods and planting businesses, as well as financial services and decoration businesses during the reporting period[12]. - The company continues to focus on improving operational efficiency and exploring market expansion opportunities[12]. - There were no significant commitments or contingent liabilities reported during the quarter[25]. Debt Restructuring - The company is undergoing a debt restructuring plan approved by the majority of creditors, aimed at reducing liabilities and restoring financial stability[31]. - The plan allows creditors to choose repayment in cash or through the issuance of new shares, subject to shareholder approval if necessary[31]. - The company believes that successful implementation of the restructuring plan will benefit all stakeholders, including shareholders, creditors, and employees[32]. Shareholder Information - As of March 31, 2022, the company had a total of 15,585,331 shares issued[35]. - Major shareholders include Mega Trillion International Corporation with 16.66% and Landmass Investments Limited with 9.73% of the shares[39]. Market Challenges - The company faces challenges from ongoing geopolitical tensions, the COVID-19 pandemic, and potential increases in global interest rates and inflation[31].

（於百慕達註冊成立之有限公司） （股份代號：08186） 2021 年報 香港聯合交易所有限公司GEM之特色 GEM之定位，乃為中小型公司提供一個上市之市場，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。有意投資之人士應 了解投資於該等公司的潛在風險，並應經過審慎周詳之考慮後方作出投資決定。 由於GEM上市之公司普遍為中小型公司，在GEM買賣之證券可能會較於主板買賣之證券承受較大之市場波動風險，同時無法保證在 GEM買賣之證券會有高流通量之市場。 香港交易及結算所有限公司及香港聯合交易所有限公司（「聯交所」）對本報告之內容概不負責，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之任何損失承擔任何責任。 本報告乃遵照GEM證券上市規則（「GEM上市規則」）之規定提供有關脈資資源集團有限公司（「本公司」）之資料，本公司董事（「董事」） 會（「董事會」）願就本報告所載內容共同及個別承擔全部責任。各董事在作出一切合理查詢後確認，就彼等所知及所信，本報告所載資 料在各主要方面均為準確及完整，且無誤導或欺詐成分，及並無遺漏任何其他事實，致令本報告之任 ...

Financial Performance - Revenue for the three months ended September 30, 2021, was HKD 8,865,000, an increase of 14.2% compared to HKD 7,757,000 for the same period in 2020[6] - Gross profit for the three months ended September 30, 2021, was HKD 1,213,000, representing a gross margin of 13.7% compared to HKD 1,024,000 in 2020[6] - The net loss for the three months ended September 30, 2021, was HKD 1,517,000, a decrease in loss compared to HKD 3,850,000 for the same period in 2020[9] - Total revenue for the nine months ended September 30, 2021, was HKD 19,194,000, up from HKD 18,168,000 in 2020[6] - Total revenue for the nine months ended September 30, 2021, was HKD 19,194,000, up from HKD 17,960,000 in 2020, reflecting a year-over-year increase of 6.9%[12] - The consolidated loss narrowed to HKD 5,600,000 from HKD 10,300,000 in the previous year, with a loss per share of HKD 0.328 compared to HKD 0.641 previously[25] Cost Management - Administrative expenses for the three months ended September 30, 2021, were HKD 1,904,000, significantly reduced from HKD 4,208,000 in 2020, indicating a cost control strategy[6] - Financial expenses for the three months ended September 30, 2021, totaled HKD 510,000, compared to HKD 182,000 in 2020, indicating a rise of 179.1%[14] - Interest expenses on other loans increased to HKD 363,000 for the three months ended September 30, 2021, from HKD 172,000 in 2020, a rise of 111.0%[14] Shareholder Information - The company reported a loss per share of HKD 9.2 for the three months ended September 30, 2021, compared to HKD 26.2 for the same period in 2020[7] - The weighted average number of shares for calculating basic loss per share remained at 15,586,000 for both periods under review[19] - The company did not declare any dividends for the reporting period, consistent with the previous year[20] Market and Product Insights - Revenue from customer contracts for home products reached HKD 7,482,000 for the three months ended September 30, 2021, compared to HKD 7,188,000 in 2020, representing an increase of 4.1%[12] - Sales of planting products increased significantly to HKD 1,383,000 for the three months ended September 30, 2021, from HKD 569,000 in 2020, marking a growth of 143.3%[12] - The company has not reported any new product launches or significant market expansion strategies during the reporting period[6] Debt and Restructuring - The company is seeking debt restructuring through a plan that has received support from at least 75% of creditors by value and 50% by number, with court documents to be submitted in Q1 2022[28] - The company believes that successful implementation of the debt restructuring plan will benefit all stakeholders, including shareholders, creditors, and employees[28] Governance and Compliance - The company has adopted a code of conduct for securities trading by directors, ensuring compliance with relevant regulations[42] - The company has adhered to the corporate governance code as per GEM listing rules, except for the absence of a CEO position[43] - The audit committee consists of three independent non-executive directors, ensuring the accuracy and fairness of the financial statements[45] - The audit committee has reviewed the quarterly report and confirmed compliance with applicable accounting standards and GEM listing rules[46] Economic and Operational Challenges - The ongoing US-China disputes and the COVID-19 pandemic are expected to create challenges and uncertainties for the company's operations and the broader economy[29] - There were no significant deferred tax assets or liabilities recognized during the reporting period, indicating no need for provisions for deferred tax[18] - There were no significant events or capital commitments after the reporting period[30][31] Foreign Exchange Risk - The company has no significant foreign exchange risk due to the stability of its major currencies (HKD, USD, RMB) and will continue to monitor its foreign exchange exposure[26] Other Income - The company recorded other income of HKD 290,000 for the nine months ended September 30, 2021, down from HKD 1,442,000 in 2020[6] - The company did not record any dividend income from equity investments during the reporting period, with unrealized losses from fair value changes amounting to HKD 50,000[15]