（於開曼群島註冊成立之有限公司） （股份代號：8232） 第一季度報告 2023 香港聯合交易所有限公司（「聯交所」）GEM（「GEM」）的特色 GEM 乃為投資風險可能較聯交所其他上市公司更高的中小型公司而設的上市市場。有意 投資者應了解投資該等公司的潛在風險，並應經過審慎周詳考慮後方可作出投資決定。 由於GEM 上市公司通常為中小型公司，在GEM 買賣的證券可能會較於主板買賣的證券承 受較高的市場波動風險，且無法保證在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，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倚賴該等內容 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」）的規定提供有關 Classified Group (Holdings) Limited（「本公司」）的資料，本公司董事（「董事」）願共同及個別對此負 全責。董事經作出一切合理查詢後確認，就彼等所深知及確信，本報告所載資料在各重大 方面均屬準確及完整，且並無誤導或欺詐成分，及本報告並無遺漏任何其他事宜， ...

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佈的內容概不負責， 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佈全部或任何 部分內容而產生或因倚賴該等內容而引致的任何損失承擔任何責任。 Classified Group (Holdings) Limited （於開曼群島註冊成立之有限公司） （股份代號：8232） 截至二零二三年三月三十一日止三個月之 第一季度業績公告 Classified Group (Holdings) Limited（「本公司」）董事會（「董事會」）欣然宣佈本公司 及其附屬公司（「本集團」）截至二零二三年三月三十一日止三個月之未經審核綜 合業績（「季度業績」）。本公告列載本公司截至二零二三年三月三十一日止三個月 的季度業績全文，其內容乃按照香港聯合交易所有限公司（「香港聯交所」）GEM 證券上市規則中之相關披露要求而編製。季度業績已獲董事會及董事會之審核委 員會審閱。 本業績公告於本公司(www.classifiedgroup.com.hk)及香港聯交所(www.hkexnews.hk) 網站刊載。本公司截至二零二三年三月三十一日止三個月的季度報告將於適當時 候寄送 ...

Financial Performance - Total revenue for the year ended December 31, 2022, was approximately HKD 37.5 million, a decrease of 50.7% compared to HKD 76.1 million in 2021[13]. - The loss attributable to owners of the company for the year was HKD 20.4 million, compared to a loss of HKD 16.6 million in 2021, indicating an increase in losses[13]. - Revenue from continuing operations in the leisure services segment was HKD 37.5 million, down from HKD 59.9 million in the previous year, representing a decline of approximately 37.5%[21]. - The company reported a loss attributable to owners of HKD 20.4 million for the year, compared to a loss of HKD 16.6 million in 2021[19]. - Total assets decreased to HKD 38.9 million in 2022 from HKD 77.7 million in 2021, reflecting a reduction of approximately 50%[19]. - The total loss attributable to the owners for the year ended December 31, 2022, was approximately HKD 20.4 million, an increase from a loss of HKD 16.6 million in the previous year[29]. - The increase in loss was primarily due to reduced restaurant revenue impacted by recurring COVID-19 outbreaks, impairment losses on several restaurant-related properties, and inventory write-downs amounting to approximately HKD 9.5 million[29]. - The Pawn restaurant generated no revenue in 2022, down from HKD 16.2 million in 2021, following the termination of its lease agreement[23]. - The company reported a basic loss per share from continuing operations of HKD 4.57 for 2022, compared to HKD 4.17 in 2021, indicating a worsening of 9.6%[190]. - The company recognized an impairment loss of HKD 4,145,000 on right-of-use assets in 2022, compared to HKD 2,471,000 in 2021, an increase of 67.6%[190]. Operational Changes - The company closed two "Classified" restaurants due to lease agreements expiring, impacting revenue and profit margins[14]. - The company plans to expand its takeaway product line and diversify promotional strategies to enhance overall business performance[15]. - The company aims to improve and upgrade existing restaurant facilities to attract more customers[15]. - The company intends to open more new restaurants at a lower cost to increase market presence[15]. - The ongoing challenges from COVID-19 and intense competition are expected to continue affecting the restaurant industry and the company's performance[15]. - The management acknowledges that the long-term outlook for the Hong Kong restaurant industry remains challenging due to rising operational costs and competition[24]. - The company plans to expand its takeaway product line and enhance marketing efforts to stimulate sales in response to ongoing challenges[26]. Governance and Compliance - The company has complied with the corporate governance code as per GEM Listing Rules Appendix 15, with specific deviations noted[46]. - The board consists of three independent non-executive directors, ensuring over one-third of the board members are independent, reflecting adequate independence[48]. - The company has adopted a board diversity policy effective from January 3, 2019, focusing on various factors such as age, gender, education, and industry experience for candidate selection[51]. - The board is responsible for guiding management and reviewing its efficiency, ensuring long-term shareholder value[47]. - The company has not appointed a CEO, which deviates from the governance code, but the board believes this does not impair management due to the nature and scale of the business[50]. - The board has established three committees: the Remuneration Committee, the Nomination Committee, and the Audit Committee, each with designated powers to oversee different aspects of the company[68]. - The company has a robust code of conduct for securities trading by directors, ensuring compliance with the GEM Listing Rules[56]. - The board acknowledges its responsibility to ensure that the financial statements for the year ended December 31, 2022, are prepared in accordance with the Hong Kong Companies Ordinance and accurately reflect the group's affairs, profitability, and cash flow[82]. Shareholder Relations - The company emphasizes the importance of effective communication with shareholders to enhance investor relations and ensure transparency in disclosing company information[95]. - The company has adopted a dividend policy outlining the criteria and manner in which dividends may be declared and paid[88]. - The company does not recommend the payment of any dividends for the year ended December 31, 2022[103]. Financial Position and Liquidity - The company's cash and bank balances significantly decreased to HKD 1,736,000 in 2022 from HKD 17,271,000 in 2021, a decline of 89.9%[192]. - The total equity of the company decreased to HKD 20,359,000 in 2022 from HKD 40,751,000 in 2021, a decrease of 50%[194]. - The company recorded a significant inventory write-down of HKD 9,480,000 in 2022, which was not present in the previous year, impacting overall financial health[197]. - The total cash and cash equivalents at the end of 2022 stood at HKD 1,736,000, down from HKD 17,271,000 at the beginning of the year, indicating a significant cash depletion[199]. - The group reported a net loss of approximately HKD 20,392,000, with total current liabilities amounting to HKD 16,153,000 and cash reserves of only HKD 1,736,000, raising significant doubts about the group's ability to continue as a going concern[175]. Audit and Internal Controls - The internal audit function has been outsourced to an independent internal audit firm, which reports directly to the Audit Committee[81]. - The company believes its risk management and internal control systems are effective and adequate[81]. - The audit identified risks of material misstatement due to fraud or error, necessitating the design and execution of appropriate audit procedures[186]. - The group is required to implement necessary internal controls to prevent material misstatements due to fraud or error in the financial statements[183]. - The auditor's report emphasized the importance of professional judgment and maintaining professional skepticism throughout the audit process[186].

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佈的內容概不負責， 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佈全部或任何 部分內容而產生或因倚賴該等內容而引致的任何損失承擔任何責任。 Classified Group (Holdings) Limited （於開曼群島註冊成立之有限公司） （股份代號：8232） 2022年年度業績公告 Classified Group (Holdings) Limited（「本公司」）董事會（「董事會」）欣然宣佈本公司 及其附屬公司（「本集團」）截至二零二二年十二月三十一日止年度之經審核綜合 業績（「年度業績」）。本公告載列本集團截至二零二二年十二月三十一日止年度的 年報全文，其內容乃根據香港聯合交易所有限公司（「香港聯交所」）GEM證券上 市規則的相關披露規定而編製。年度業績已獲董事會及審核委員會審閱。 本業績公告已在公司網站(www.classifiedgroup.com.hk) 及香港聯交所網站 (www.hkexnews.hk)刊載。本公司截至二零二二年十二月三十一日止年度的年報將 於適當時候寄發予本公司股東，並在本公司網站及聯交所網站刊載。 ...