股份發行人及根據《上市規則》第十九B章上市的香港預託證券發行人的證券變動月報表 截至月份: 2025年12月31日 狀態: 新提交 致：香港交易及結算所有限公司 公司名稱: 菊福堂生物控股有限公司 | 1. 股份分類 | 普通股 | 股份類別 | 不適用 | | | 於香港聯交所上市 (註1) | | 是 | | | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | | 證券代號 (如上市) | 08217 | 說明 | 普通股 | | | | | | | | | | 法定/註冊股份數目 | | | 面值 | | | 法定/註冊股本 | | | 上月底結存 | | | 500,000,000 | HKD | | 0.16 | HKD | | 80,000,000 | | 增加 / 減少 (-) | | | 0 | | | | HKD | | | | 本月底結存 | | | 500,000,000 | HKD | | 0.16 | HKD | | 80,000,000 | 呈交日期: 2026年1月5日 I. 法定/註冊股本變動 本月底法定/ ...

Ju Fu Tang Biotech Holdings Co., Ltd 菊福堂生物控股有限公司 (formerly known as "WMHW Holdings Limited " 萬民好物控股有限公司 (Incorporated in the Cayman Islands with limited liability) (Incorporated in Cayman Islands with limited liability) （於開曼群島註冊成立的有限公司） (Stock code: 8217) (Stock Code: 8217) （股份代號：8217） NOTIFICATION LETTER 通知信函 Dear Non-registered Holder(s) (Note 1) , Notes: 各位非登記股東 （附註1） ： 菊福堂生物控股有限公司（「本公司」） －刊發2025年中期業績報告（「本次公司通訊」） 本公司的本次公司通訊之中、英文版本已分別上載於本公司網站(www.todayir.com/en/showcases.php?code=8217) 及香港聯合交易所有限公司（「聯交所」） ...

Ju Fu Tang Biotech Holdings Co., Ltd 菊福堂生物控股有限公司 (formerly known as "WMHW Holdings Limited " 萬民好物控股有限公司 (Incorporated in the Cayman Islands with limited liability) (Incorporated in Cayman Islands with limited liability) （於開曼群島註冊成立的有限公司） (Stock code: 8217) (Stock Code: 8217) （股份代號：8217） Actionable Corporate Communications refer to any corporate communications that seek instructions from the Shareholders on how they wish to exercise their rights or make elections as Shareholders. NOTIFICATION LETTER 通知信函 Dear ...

Revenue Performance - The group's revenue for the six months ending September 30, 2025, decreased compared to the same period in 2024, primarily due to a reduction in the number of new construction projects[7]. - The company's total revenue decreased from approximately HKD 26,001,000 for the six months ended September 30, 2024, to approximately HKD 17,313,000 for the six months ended September 30, 2025, a reduction of about HKD 8,688,000[28]. - For the six months ended September 30, 2025, the company reported revenue of HKD 17,313,000, a decrease of 33.4% compared to HKD 26,001,000 for the same period in 2024[60]. - The company's major customer, Customer A, contributed HKD 17,313,000 in revenue for the six months ended September 30, 2025, down from HKD 23,529,000 in the same period last year, indicating a decline of 26.5%[75]. Financial Position - As of September 30, 2025, the company's total assets amounted to HKD 98,839,000, an increase from HKD 80,202,000 as of March 31, 2025, representing a growth of approximately 23.3%[61]. - The company's total liabilities decreased to HKD 50,303,000 as of September 30, 2025, from HKD 53,147,000 as of March 31, 2025, a reduction of approximately 5.2%[61]. - The current ratio increased to approximately 2.0 times as of September 30, 2025, from approximately 1.5 times as of March 31, 2025[35]. - The total interest-bearing debt remained stable at approximately HKD 12,000,000 as of both March 31, 2025, and September 30, 2025[35]. - The capital debt ratio was approximately 24.7% as of September 30, 2025, down from 44.1% as of March 31, 2025[36]. Profitability - The company reported a profit of approximately HKD 21,439,000 for the six months ended September 30, 2025, compared to a loss of approximately HKD 4,698,000 for the six months ended September 30, 2024[34]. - The company recorded a pre-tax profit of HKD 21,439,000, compared to a pre-tax loss of HKD 4,698,000 in the prior year[60]. - Basic earnings per share for the period were HKD 7.1, compared to a loss per share of HKD 1.56 in the same period last year[60]. - Gross profit decreased from approximately HKD 2,842,000 for the six months ended September 30, 2024, to approximately HKD 646,000 for the six months ended September 30, 2025[29]. - Operating profit for the period was HKD 21,799,000, a significant improvement from an operating loss of HKD 4,338,000 in the previous year[60]. Investment Strategy - The group aims to diversify its revenue sources and enhance its market position through active exploration of new business opportunities[8]. - The group is committed to maintaining a diversified investment portfolio and closely monitoring market trends to adjust its investment strategies accordingly[11]. - The investment strategy includes maintaining an appropriate investment scale and optimizing the investment portfolio to achieve diversification[13]. - The company prohibits short-term investments in low-yield unsecured bonds and speculative investment transactions[15]. - The investment management team is responsible for continuous monitoring of investments and preparing semi-annual performance reports[19]. Risk Management - The company identified significant risks, including reliance on a small number of clients, with the top five clients contributing approximately 100% of total revenue for the six months ended September 30, 2025[46]. - The company emphasizes a comprehensive internal control and risk management process, including regular performance reviews and strict approval processes[19]. - The investment decision-making process involves multiple governance layers, with investments below 5% of market capitalization approved by the investment management team[20]. Employee and Administrative Expenses - The total employee costs for the six months ended September 30, 2025, were approximately HKD 1,468,000, down from HKD 2,656,000 for the same period in 2024[44]. - Employee benefits expenses, including directors' remuneration, decreased to HKD 1,468,000 for the six months ended September 30, 2025, down from HKD 2,656,000 in 2024, representing a reduction of approximately 44.5%[81]. - Administrative expenses decreased from approximately HKD 3,836,000 for the six months ended September 30, 2024, to approximately HKD 2,530,000 for the six months ended September 30, 2025[31]. Dividends and Shareholder Returns - The board recommended not to declare an interim dividend for the six months ended September 30, 2025, and September 30, 2024[45]. - The company did not recommend the payment of an interim dividend for the six months ended September 30, 2025, and for the same period in 2024[81]. - The company aims to enhance shareholder value by effectively allocating idle funds and surplus capital to generate financial returns[24]. Other Financial Metrics - The company's net cash and cash equivalents increased to HKD 2,417,000 from HKD 2,113,000, reflecting a rise of 14.4%[64]. - The fair value changes of financial assets recognized in profit or loss resulted in a gain of HKD 23,671,000 for the six months ended September 30, 2025, compared to a loss of HKD 3,325,000 in the prior year[76]. - The company's equity attributable to owners increased to HKD 48,657,000 as of September 30, 2025, from HKD 27,218,000 as of March 31, 2025, marking an increase of 78.8%[62]. - The company's depreciation expense for the six months ended September 30, 2025, was HKD 40,000, slightly down from HKD 42,000 in the previous year[79]. - Trade receivables amounted to HKD 37,218,000 as of September 30, 2025, a decrease from HKD 41,207,000 as of March 31, 2025, reflecting a decline of approximately 9.6%[85]. - Trade payables were reported at HKD 8,298,000 as of September 30, 2025, down from HKD 11,716,000 as of March 31, 2025, indicating a decrease of about 29.5%[86]. - Contract assets stood at HKD 12,712,000 as of September 30, 2025, compared to HKD 13,558,000 as of March 31, 2025, showing a decline of approximately 6.2%[84]. - The company expects to recover HKD 9,081,000 of contract assets within one year, an increase from HKD 7,987,000 as of March 31, 2025[84]. - The weighted average number of ordinary shares used for calculating basic earnings per share remained constant at 301,860,000 shares for both periods[82]. - The company did not acquire or dispose of any property, plant, and equipment during the six months ended September 30, 2025[83]. - The company has not issued any potential dilutive ordinary shares due to the exercise price of options being higher than the average market price of shares during the year[82]. Corporate Governance - The company has complied with all applicable corporate governance codes as per GEM Listing Rules during the reporting period[52]. - No significant events requiring disclosure occurred after September 30, 2025, up to the report date[58]. - The company has granted a total of 19,842,480 share options under its share option scheme as of September 30, 2025[55]. - The exercise price for the share options granted ranges from HKD 0.16 to HKD 0.315 per share[56].

Core Viewpoint - The company is changing its name from "WMHW Holdings Limited" to "Ju Fu Tang Biotech Holdings Co., Ltd" effective from September 11, 2025 [1] Group 1: Name Change Details - The Chinese dual foreign name will change from "万民好物控股有限公司" to "菊福堂生物控股有限公司" effective from September 11, 2025 [1] - The English stock abbreviation will change from "WMHW" to "JU FU TANG BIOT" and the Chinese stock abbreviation will change from "万民好物" to "菊福堂生物" effective from December 8, 2025, at 9:00 AM [1] - The stock code on the stock exchange will remain "8217" [1]

Core Viewpoint - The company WMHW Holdings Limited is changing its name to Ju Fu Tang Biotech Holdings Co., Ltd, effective from September 11, 2025, as per the registration certificate issued by the Registrar of Companies in the Cayman Islands [1] Group 1 - The company's Chinese name will also change from 万民好物控股有限公司 to 菊福堂生物控股有限公司, effective from the same date [1] - The stock trading abbreviation on the Hong Kong Stock Exchange will change from WMHW to JU FU TANG BIOT, effective from December 8, 2025, at 9:00 AM [1] - The stock code on the exchange will remain as 8217 [1]

Group 1 - The company is changing its name from "WMHW Holdings Limited" to "Ju Fu Tang Biotech Holdings Co., Ltd" effective from September 11, 2025 [1] - The Chinese dual foreign name will also change from "万民好物控股有限公司" to "菊福堂生物控股有限公司" on the same date [1] - The English stock abbreviation will change from "WMHW" to "JU FU TANG BIOT" and the Chinese stock abbreviation will change from "万民好物" to "菊福堂生物" effective from December 8, 2025, at 9:00 AM [1]

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，概不對因本公告全部或任 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。 Ju Fu Tang Biotech Holdings Co., Ltd 菊福堂生物控股有限公司 （於開曼群島註冊成立的有限公司） （股份代號：8217） （前稱「 WMHW Holdings Limited 萬民好物控股有限公司」） 更改公司名稱及股份簡稱 茲提述菊福堂生物控股有限公司（前稱「萬民好物控股有限公司」）（「本公司」）日 期為二零二五年六月十日之公告及本公司日期為二零二五年八月二十二日之通函 （「該通函」）及本公司日期為二零二五年九月八日之股東特別大會投票結果公告， 內容有關建議更改公司名稱。除非文義另有界定，否則本公告所用詞彙應與該通 函所界定者具有相同涵義。 本公司於聯交所買賣股份之英文股份簡稱將由「WMHW」更改為「JU FU TANG BIOT」，而中文股份簡稱將由「萬民好物」更改為「菊福堂生物」，自二零二五年 十二月八日上午九時正起生效。本公司於聯交所之股份代號將仍為「8217」 ...

股份發行人及根據《上市規則》第十九B章上市的香港預託證券發行人的證券變動月報表 截至月份: 2025年11月30日 狀態: 新提交 致：香港交易及結算所有限公司 公司名稱: 萬民好物控股有限公司 呈交日期: 2025年12月1日 I. 法定/註冊股本變動 | 1. 股份分類 | 普通股 | 股份類別 | 不適用 | | | 於香港聯交所上市 (註1) | | 是 | | | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | | 證券代號 (如上市) | 08217 | 說明 | 普通股 | | | | | | | | | | 法定/註冊股份數目 | | | 面值 | | | 法定/註冊股本 | | | 上月底結存 | | | 500,000,000 | HKD | | 0.16 | HKD | | 80,000,000 | | 增加 / 減少 (-) | | | 0 | | | | HKD | | | | 本月底結存 | | | 500,000,000 | HKD | | 0.16 | HKD | | 80,000,000 | 本月底法定/ ...

Group 1 - The company reported revenue of HKD 17.313 million for the six months ending September 30, 2025, representing a year-on-year decrease of 33.41% [1] - The profit attributable to equity holders was HKD 21.439 million, a significant improvement from a loss of HKD 4.698 million in the same period last year [1] - The basic earnings per share were HKD 0.071 [1]