（於香港註冊成立的有限公司） （股份代號：8241） 有關截至2024年3月31日止年度之 年報之補充公佈 茲提述英記茶莊集團有限公司（「本公司」）連同其附屬公司於2024年7月16日發佈 之截至2024年3月31日止年度之年報（「2024年年報」）。除文義另有界定外，本公佈 所用詞彙與2024年年報所界定者具有相同涵義。本公佈為2024年年報提供補充資 料，其應與2024年年報一併閱讀。 除2024年年報所提供之資料外，本公司謹此向本公司股東及潛在投資者提供載於 董事會報告「購股權計劃」一節有關購股權計劃之下列額外資料。 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」）對本公佈之內 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 佈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。 YING KEE TEA HOUSE GROUP LIMITED 英記茶莊集團有限公 司 於截至2024年3月31日止年度尚未行使的購股權詳情如下： | | | | | | 於 2023年 | | | | | 於 2024年 | | --- | --- | --- | - ...

Financial Performance - The group's revenue for the six months ended September 30, 2024, was approximately HKD 11.4 million, a decrease of about 15.6% compared to HKD 13.5 million for the same period in 2023[4]. - Gross profit for the reporting period was approximately HKD 8.7 million, down about 15.5% from HKD 10.3 million in the previous year, with a gross margin of approximately 76.1%[8]. - The net loss for the reporting period was approximately HKD 6.6 million, an increase from a net loss of HKD 6.3 million in the same period last year[8]. - The group reported revenue of HKD 11,442,000 for the six months ended September 30, 2024, a decrease of 15.1% compared to HKD 13,489,000 for the same period in 2023[56]. - Gross profit for the period was HKD 8,702,000, down 15.5% from HKD 10,301,000 year-on-year[56]. - The group incurred a loss before tax of HKD 6,556,000, compared to a loss of HKD 6,301,000 in the previous year, reflecting a 4.1% increase in losses[56]. - Basic and diluted loss per share for the period was HKD 1.81, compared to HKD 1.74 in the same period last year, indicating a slight increase in loss per share[56]. - The company reported a loss attributable to equity holders of HKD 6,556,000 for the six months ended September 30, 2024, compared to a loss of HKD 6,301,000 for the same period in 2023, indicating an increase in loss of approximately 4.1%[98]. Cash Flow and Liquidity - Cash and cash equivalents decreased by approximately HKD 0.5 million or 17.2% to about HKD 2.4 million[14]. - The current ratio at the end of the reporting period was approximately 0.44 times, down from 0.53 times as of March 31, 2024[14]. - Operating cash flow for the six months ended September 30, 2024, was HKD 1,749,000, up from HKD 1,375,000 in the same period of 2023, representing an increase of approximately 27.2%[64]. - The net cash inflow from operating activities for the group during the interim period is approximately HKD 1,700,000, with expectations for continued improvement in cash flow management over the next twelve months[71]. - As of September 30, 2024, the group has available undrawn bank financing of HKD 6,181,000, an increase from HKD 4,931,000 in 2023[71]. Assets and Liabilities - Current liabilities net value increased by approximately HKD 4.1 million or 37.3% to about HKD 15.1 million as of the reporting period end[14]. - As of September 30, 2024, total assets decreased to HKD 73,656,000 from HKD 78,158,000 as of March 31, 2024, representing a decline of approximately 5.4%[58]. - The company's total equity as of September 30, 2024, was HKD 13,000, compared to HKD 6,569,000 as of March 31, 2024, indicating a substantial decrease in equity[58]. - The company reported a total of HKD 14,474,000 in bank borrowings due within one year as of September 30, 2024, down from HKD 15,836,000 as of March 31, 2024, indicating a decrease of about 8.6%[109]. - The company’s total liabilities increased to HKD 73,643,000 from HKD 71,589,000, indicating a rise of about 2.9%[58]. Employee and Management - The group had 50 employees at the end of the reporting period, with total employee costs amounting to approximately HKD 5.5 million[24]. - The total remuneration for key management personnel was HKD 1,395,000 for the six months ended September 30, 2024, down from HKD 1,734,000 for the same period in 2023[130]. Corporate Governance - The group maintained high standards of corporate governance and complied with the relevant provisions of the corporate governance code during the reporting period[33]. - The board confirmed that all directors complied with the code of conduct for securities transactions during the reporting period[34]. - The group did not purchase, sell, or redeem any of its listed securities during the reporting period[35]. Capital Expenditure and Investments - Capital expenditure during the reporting period was approximately HKD 120,000, compared to HKD 85,000 for the same period in 2023[17]. - The company acquired property, plant, and equipment valued at approximately HKD 120,000 during the six months ended September 30, 2024, compared to HKD 85,000 in the same period of 2023, indicating a growth of about 41.2%[99]. Dividends and Share Capital - No dividends were declared for the reporting period ending September 30, 2023[25]. - The company did not declare any interim dividends for the six months ended September 30, 2024, consistent with the previous year[95]. - At the end of the reporting period, the directors and senior management held 270,000,000 shares, representing approximately 74.66% of the total issued shares[37]. - Profit Ocean, a controlled entity, held 270,000,000 shares, accounting for 74.66% of the total issued shares[42]. - The issued share capital of Profit Ocean is equally owned by Tri-Luck, Wealth City, Tianjing, and Coastal Lion, each holding 25%[44]. Other Financial Information - Total financing costs for the six months ended September 30, 2024, amount to HKD 2,442,000, compared to HKD 2,174,000 in the previous year, reflecting an increase of 12.3%[88]. - Other income for the six months ended September 30, 2024, totals HKD 16,000, down from HKD 29,000 in the same period of 2023, indicating a decline of 44.8%[86]. - The company did not recognize deferred tax assets for unrecognized tax losses due to the inability to predict future profit streams[93]. - The audit committee has reviewed the unaudited condensed consolidated results and confirmed compliance with applicable accounting standards[53]. - The financial statements for the interim period have been reviewed by the audit committee and approved by the board for publication on November 28, 2024[72].

Financial Performance - For the six months ended September 30, 2024, the company reported revenue of HKD 11,442,000, a decrease of 15.1% compared to HKD 13,489,000 for the same period in 2023[5] - Gross profit for the same period was HKD 8,702,000, down 15.5% from HKD 10,301,000 year-on-year[5] - The company recorded a loss before tax of HKD 6,556,000, compared to a loss of HKD 6,301,000 in the previous year, indicating a 4.1% increase in losses[5] - Basic and diluted loss per share was HKD 1.81, compared to HKD 1.74 for the same period in 2023[5] - Other income for the six months ended September 30, 2024, totaled HKD 16,000, down 44.8% from HKD 29,000 in the previous year[32] - Financing costs increased to HKD 2,442,000 for the six months ended September 30, 2024, compared to HKD 2,174,000 for the same period in 2023, reflecting a rise of 12.3%[33] - The company reported a loss attributable to equity holders of HKD (6,556,000) for the six months ended September 30, 2024, compared to a loss of HKD (6,301,000) in the same period of 2023[42] - The group’s revenue for the six months ended September 30, 2024, was approximately HKD 11.4 million, a decrease of about 15.6% compared to HKD 13.5 million for the same period in 2023[70] - Gross profit for the same period was approximately HKD 8.7 million, down about 15.5% from HKD 10.3 million, with a gross margin of approximately 76.1%[72] - The net loss for the reporting period was approximately HKD 6.6 million, an increase from a net loss of HKD 6.3 million in the previous year[72] Assets and Liabilities - Total assets as of September 30, 2024, were HKD 73,656,000, down from HKD 78,158,000 as of March 31, 2024[7] - Current liabilities increased to HKD 26,943,000 from HKD 23,422,000, reflecting a rise of 15.5%[7] - The company's cash and bank balances decreased to HKD 2,373,000 from HKD 2,912,000, a decline of 18.5%[7] - Inventory levels rose to HKD 7,059,000 from HKD 6,663,000, representing an increase of 5.9%[7] - Trade receivables as of September 30, 2024, amounted to HKD 534,000, compared to HKD 585,000 as of March 31, 2024, reflecting a decrease of 8.73%[46] - Trade payables increased significantly to HKD 1,281,000 as of September 30, 2024, from HKD 560,000 as of March 31, 2024, representing an increase of 128.75%[48] - Total bank borrowings as of September 30, 2024, were HKD 47,099,000, down from HKD 49,586,000 as of March 31, 2024, a decrease of 5.02%[51] - Lease liabilities as of September 30, 2024, amounted to HKD 9,267,000, an increase from HKD 6,929,000 as of March 31, 2024, reflecting a growth of 33.67%[56] - The total minimum lease payments due within one year as of September 30, 2024, were HKD 6,957,000, compared to HKD 6,552,000 as of March 31, 2024, an increase of 6.17%[57] Cash Flow and Financing - Operating cash flow before tax loss for the six months ended September 30, 2024, was (HKD 6,556,000), compared to (HKD 6,301,000) for the same period in 2023, indicating a slight increase in losses[14] - Net cash generated from operating activities for the six months ended September 30, 2024, was HKD 1,749,000, up from HKD 1,375,000 in the previous year, reflecting improved operational efficiency[14] - The group had available undrawn bank financing of HKD 6,181,000 as of September 30, 2024, compared to HKD 4,931,000 in 2023, indicating enhanced liquidity[20] - The net cash used in investing activities was (HKD 118,000) for the current period, compared to (HKD 83,000) in the previous year, indicating increased investment outflows[14] - The net cash used in financing activities was (HKD 2,170,000) for the six months ended September 30, 2024, compared to (HKD 2,510,000) in the same period last year, reflecting a decrease in financing costs[14] Corporate Governance and Management - The group has maintained a high standard of corporate governance and complied with the relevant provisions of the corporate governance code during the reporting period[95] - The group is actively monitoring its liquidity risk based on monthly cash flow forecasts to maintain a balance between sustainability and flexibility[87] - The group has engaged in discussions with banks to negotiate lower borrowing rates for future periods[86] - The group’s management has assessed its ability to continue as a going concern for at least the next twelve months, supported by ongoing financial backing from related parties[20] - The Audit Committee was established on March 14, 2018, in compliance with GEM Listing Rules and Corporate Governance Code[116] - The Audit Committee consists of three independent non-executive directors: Mr. Li Weihao, Mr. Wang Zichong, and Ms. Han Yanhua, with Ms. Han serving as the chairperson[116] - The Audit Committee reviewed the unaudited condensed consolidated results for the reporting period and confirmed compliance with applicable accounting standards and GEM Listing Rules[116] Employee and Operational Insights - The group employs 50 staff members as of the reporting period end, a decrease from 55 as of September 30, 2023[88] - The total employee expenses (excluding directors' remuneration) amounted to approximately HKD 5.5 million during the reporting period, compared to HKD 5.6 million for the six months ended September 30, 2023[88] - The group experienced a slight decrease in administrative expenses from approximately HKD 14.0 million to about HKD 12.3 million, a reduction of about 12.1%[75] Future Outlook and Strategic Initiatives - The company has not provided specific guidance for future performance or new product developments in the current report[5] - There were no significant updates regarding market expansion or mergers and acquisitions mentioned in the report[5] - The group anticipates exploring sales promotion methods and potential projects to raise awareness of tea drinking health benefits despite a challenging economic environment[77] Shareholder Information - Profit Ocean holds 270,000,000 shares, representing 74.66% of the total issued shares[105] - Tri-Luck, Wealth City, Tianjing, and Coastal Lion each own 25% of the issued share capital of Profit Ocean[107] - No shares were pledged by the controlling shareholders during the reporting period[108] - The company has not violated any significant loan agreements related to its business[108] - The stock option plan was approved on March 14, 2018, to incentivize selected participants for their contributions[109] - As of April 1, 2024, and September 30, 2024, the number of stock options available under the plan is 3,700,000 each[113] - No stock options were granted, exercised, expired, or canceled during the reporting period[112] - The company does not have any known competitive businesses or interests that conflict with its operations[115]

Financial Performance - The group's revenue for the year ended March 31, 2024, was HKD 33.9 million, a decrease of 9.4% from HKD 37.4 million in 2023[10] - The group recorded a net loss attributable to shareholders of approximately HKD 14.7 million for the year[10] - The annual gross profit was approximately HKD 26.2 million, down 8.7% from HKD 28.7 million in 2023, with a gross margin of 77.1%[17] - The net loss for the reporting year was approximately HKD 14.7 million, compared to a net loss of HKD 6.1 million in 2023, primarily due to a decline in sales and increased impairment losses[17] - The group's consolidated revenue for the reporting year was approximately HKD 33.9 million, a decrease of 9.4% compared to HKD 37.4 million in 2023[17] Cost Management and Financial Stability - The group focused on cost reduction and management of expenses, including rent negotiations and wage control, to maintain financial stability[10] - The group maintains a prudent approach to risk management and financial stability amid ongoing market challenges[12] - The financing costs increased by 33.3% to approximately HKD 4.4 million due to higher interest on secured mortgage loans and revolving loans[23] - Current liabilities net value increased by approximately HKD 4.5 million or 69.2% to about HKD 11.0 million, attributed to the increase in the current portion of bank borrowings[28] - Cash and bank balances increased by approximately HKD 0.6 million or 26.1% to about HKD 2.9 million[28] Retail Environment and Sales Channels - The retail environment in Hong Kong remains challenging due to local consumers preferring to shop in the Greater Bay Area[16] - Indirect sales through HKTVmall increased, helping to offset some losses from traditional stores and counters[10] - Approximately 250,000 Hong Kong residents cross into mainland China daily on weekends, impacting local retail consumption[16] Product and Market Development - The board remains cautiously optimistic about the group's future, emphasizing the importance of expanding product range and customer base[12] - The group plans to explore new product development and collaborations to diversify revenue sources[12] - Tea leaves accounted for 94.9% of total revenue, with Pu-erh tea being the best-selling product, contributing 35.7% of total sales[18] Environmental Responsibility - The company has not set specific environmental goals due to minimal resource usage in its tea retail business, but it is committed to reducing resource consumption and greenhouse gas emissions[60] - The group reported a decrease in electricity consumption from 139,529 kWh in 2023 to 134,770 kWh in 2024, attributed to a temporary store closure for renovations[74] - The greenhouse gas emissions from purchased electricity decreased from 82,885 kg CO2 in 2023 to 77,886 kg CO2 in 2024, reflecting the group's commitment to improving energy efficiency[74] - The water consumption reduced from 439 cubic meters in 2023 to 387 cubic meters in 2024, benefiting from implemented water-saving measures[79] - The group has set a goal to maintain or further reduce resource consumption levels while expanding its business operations[77] Employee Management and Training - The employee turnover rate improved to 22% in 2024 from 25% in 2023, indicating a reduction in employee attrition[96] - The total number of employees decreased from 55 in 2023 to 51 in 2024, a reduction of approximately 7.3%[93] - A total of 51 employees were reported, with 4 employees receiving training, representing 8% of the workforce[104] - Female employees accounted for 100% of the trained employees, while frontline staff also represented 100% of the trained group[104] Corporate Governance - The board consists of 6 members, including 3 executive directors and 3 independent non-executive directors, ensuring compliance with GEM listing rules[127] - The company has implemented strict anti-corruption policies and conducted regular fraud risk assessments[119] - The company has established a whistleblowing system to report fraud or corruption concerns[120] - The board has adopted a diversity policy for board member nominations, considering various factors such as gender, age, race, and industry experience[130] - The company recognizes the importance of ongoing training for directors to enhance corporate governance quality, with all directors participating in professional development during the reporting year[135] Risk Management - The company has established a comprehensive occupational health and safety management system to prevent workplace injuries and illnesses[97] - The management is closely monitoring new regulations to assess potential risks and ensure compliance, which may impact operational costs[89] - The board is responsible for the risk management and internal control systems, which are reviewed annually for effectiveness[185] Community Engagement - The group sponsored approximately HKD 11,864 for community and charitable activities during the reporting year[122] - The group actively promotes traditional tea culture through social media platforms[123] Supplier Management - The group has established a supplier management policy, with 80% of suppliers located in Hong Kong, up from 71% in the previous year[111] - The total number of suppliers increased from 21 in 2023 to 25 in 2024, indicating an expansion of supplier relationships[111] Audit and Financial Reporting - The audit committee conducted four meetings in the reporting year to review quarterly, interim, and annual financial statements[172] - The audit committee is responsible for monitoring the relationship with external auditors and ensuring their independence and objectivity[169] - The company has adopted appropriate accounting policies and ensured compliance with relevant financial reporting standards[174]

Financial Performance - The group's consolidated revenue for the fiscal year ended March 31, 2024, was approximately HKD 33.9 million, a decrease of 9.4% compared to HKD 37.4 million in 2023[44]. - The annual gross profit was approximately HKD 26.2 million, down 8.7% from HKD 28.7 million in 2023, with a gross margin of 77.1%, an increase of 0.3% from the previous year[44]. - The net loss attributable to the company's owners for the reporting year was approximately HKD 14.7 million, compared to a net loss of HKD 6.1 million in 2023[44]. - The basic and diluted loss per share for the reporting year was HKD 4.06, compared to HKD 1.68 in 2023[44]. - The company reported a pre-tax loss of HKD 14,682,000 for 2024, compared to a loss of HKD 6,086,000 in 2023, indicating a significant increase in losses[126]. - The company reported a basic loss per share of HKD 0.0407 for 2024, compared to HKD 0.0168 for 2023, indicating a worsening financial position[130]. - The net loss for the year was reported at HKD 6,682 thousand, which was revised to HKD 6,071 thousand post-adjustment, indicating an improvement of HKD 611 thousand[88]. Assets and Liabilities - The net current liabilities at the end of the reporting year were approximately HKD 11.0 million, a 69.2% increase from HKD 6.5 million in 2023[5]. - The total assets less current liabilities amounted to HKD 78.158 million, compared to HKD 92.281 million in 2023[37]. - Non-current liabilities totaled HKD 71.589 million, slightly up from HKD 70.904 million in 2023[37]. - The company's net cash inflow from operating activities was approximately HKD 6,025,000, with expectations for continued improvement in working capital management over the next twelve months[67]. - The group has no significant contingent liabilities as of the end of the reporting year[11]. - The total bank loans due within one year amount to HKD 15,836,000, with a total outstanding balance of HKD 49,586,000 as of March 31, 2024[139]. - The company's equity attributable to owners was approximately HKD 6.6 million, a decrease of approximately HKD 14.8 million or 69.2% from HKD 21.4 million in 2023[191]. Cash Flow and Financing - Cash and bank balances increased to approximately HKD 2.9 million, up 26.1% from HKD 2.3 million in 2023[5]. - The group maintained a close monitoring of inventory levels to avoid sales losses, particularly ensuring sufficient stock of aged Pu-erh tea, which has the highest gross margin[3]. - The company has a total of HKD 35,698,000 in promissory notes as of March 31, 2024, compared to HKD 33,463,000 in 2023[154]. - The company has secured loans of HKD 10,000,000 as of March 31, 2024, up from HKD 5,000,000 in 2023[153]. - The effective annual interest rate ranges from 2.75% to 6.8%, compared to 2.75% to 5.14% in 2023[142]. - The group has available undrawn bank financing of HKD 1.244 million as of March 31, 2024[54]. Operational Highlights - The group did not engage in any significant investments or acquisitions during the reporting year[8][9]. - The group operates a single reportable segment focused on tea product sales, with all revenue generated from Hong Kong[104]. - The main sales product was tea, accounting for 94.9% of total revenue, with Pu-erh tea being the best-selling product[167]. - The company experienced a significant decline in retail revenue, down 94% year-on-year, attributed to Hong Kong consumers preferring to shop in the Greater Bay Area[165]. - The group reported administrative expenses of HKD 31,685 thousand, which were adjusted to HKD 31,074 thousand after the adoption of new accounting guidelines, reflecting a decrease of HKD 611 thousand[88]. Accounting and Compliance - The company has adopted new and revised Hong Kong Financial Reporting Standards effective from April 1, 2023, with no significant impact on the financial statements[56]. - The independent auditor's report did not contain any reservations or emphasis of matter paragraphs[63]. - The company clarified the distinction between changes in accounting policies and changes in accounting estimates, introducing a new definition of accounting estimates[74]. - The group expects that the new accounting revisions will not have a significant impact on the consolidated financial statements, as there are no supplier financing arrangements in place[96]. - The group did not incur any Hong Kong profits tax liabilities for the years ended March 31, 2024, and 2023, as there were no taxable profits[107]. Employee and Operational Costs - Total employee costs amounted to HKD 13.3 million, slightly down from HKD 13.7 million in 2023[10]. - The total employee benefits expenses, including directors' remuneration, were HKD 13,303,000 in 2024, a decrease from HKD 13,674,000 in 2023[128]. - The total lease expenses for the year ended March 31, 2024, were HKD 1,716,000, down from HKD 2,130,000 in the previous year[106]. Future Outlook - The company maintains its ability to secure existing bank financing and has received a commitment for ongoing financial support from a related company for the next twelve months[68]. - The group continues to focus on maintaining a strong and adequate liquidity position[192]. - The group anticipates that the new disclosure requirements related to tax risks under the Pillar Two framework will be implemented starting from April 1, 2023[92].

Financial Performance - The group's revenue for the six months ended September 30, 2023, was approximately HKD 13.5 million, a decrease of about 6.9% compared to HKD 14.5 million for the same period in 2022[4]. - Gross profit for the reporting period was approximately HKD 10.3 million, down about 7.2% from HKD 11.1 million in the previous year, with a gross margin of approximately 76.4%[8]. - The net loss for the reporting period was approximately HKD 6.3 million, an increase from a net loss of HKD 3.7 million in the same period last year[8]. - Revenue for the six months ended September 30, 2023, was HKD 13,489 thousand, a decrease of 6.7% compared to HKD 14,451 thousand for the same period in 2022[64]. - Gross profit for the six months ended September 30, 2023, was HKD 10,301 thousand, down 7.6% from HKD 11,145 thousand in the previous year[64]. - The company reported a loss before tax of HKD 6,301 thousand for the six months ended September 30, 2023, compared to a loss of HKD 3,661 thousand for the same period in 2022, representing a 72.5% increase in losses[64]. - Basic and diluted loss per share for the six months ended September 30, 2023, was HKD 1.74, compared to HKD 1.01 for the same period in 2022, indicating a 72.3% increase in loss per share[64]. - For the six months ended September 30, 2023, the company reported a loss attributable to equity holders of HKD 6,301,000, compared to a loss of HKD 3,661,000 for the same period in 2022, representing an increase in loss of 72%[148]. Assets and Liabilities - The group's current liabilities net value increased by approximately HKD 2.3 million or 35.4% to about HKD 8.8 million as of the reporting period end[14]. - Total assets as of September 30, 2023, were HKD 98,798 thousand, a slight decrease from HKD 100,309 thousand as of March 31, 2023[66]. - Current liabilities increased to HKD 20,464 thousand as of September 30, 2023, compared to HKD 18,328 thousand as of March 31, 2023, reflecting a 11.6% rise[66]. - The total equity as of September 30, 2023, was HKD 14,482 thousand, a decrease from HKD 20,745 thousand as of March 31, 2023, indicating a decline of 30.5%[66]. - The company’s bank borrowings secured by leasehold land and buildings amounted to HKD 8,000,000 as of September 30, 2023, up from HKD 5,000,000 as of March 31, 2023[133]. - The company has a total lease liability present value of HKD 4,610,000 as of September 30, 2023, down from HKD 5,907,000 as of March 31, 2023[161]. - The company’s total liabilities related to leases due within one year were HKD 145,000 as of September 30, 2023, down from HKD 436,000 as of March 31, 2023, a decrease of 66.73%[178]. Cash Flow and Financing - Cash and cash equivalents decreased by approximately HKD 1.2 million or 52.2% to about HKD 1.1 million as of the reporting period end[14]. - The company’s net cash used in operating activities for the six months ended September 30, 2023, was HKD 1,375 thousand, down from HKD 3,089 thousand in the same period of 2022[73]. - The company raised HKD 8,000 thousand through new bank borrowings during the six months ended September 30, 2023, compared to HKD 5,000 thousand in the previous year[73]. - The group had available undrawn bank financing of HKD 4,931,000, down from HKD 13,244,000 in 2022[83]. - The group generated a net cash inflow from operating activities of approximately HKD 1,400,000 during the interim period[101]. Corporate Governance - The group maintained high standards of corporate governance and complied with the relevant provisions of the corporate governance code during the reporting period[34]. - The group has adopted a code of conduct for securities trading by directors, confirming compliance during the reporting period[35]. - The company is currently non-compliant with GEM Listing Rules regarding the number of independent non-executive directors, having only two instead of the required three[58]. - The audit committee has reviewed the unaudited condensed consolidated results for the reporting period and found them compliant with applicable accounting standards[60]. - The company plans to fill the vacancy left by the resignation of an independent non-executive director within three months[59]. Share Capital and Options - Directors and senior management hold a total of 270,000,000 shares, representing approximately 74.66% of the company[37]. - Profit Ocean Enterprises Limited holds 270,000,000 shares, constituting 74.66% of the issued share capital[42]. - The issued share capital of Profit Ocean is equally owned by Tri-Luck, Wealth City, Tianjing, and Coastal Lion, each holding 25%[44]. - As of September 30, 2023, the number of stock options available for grant under the stock option plan was 3,700,000[48]. - The total number of stock options granted during the reporting period was 28,350,000, with 200,000 exercised[53]. - The exercise price for stock options granted was HKD 0.189, with a total of 10,200,000 options remaining unexercised as of April 1, 2023[53]. Operational Highlights - The group plans to actively explore sales promotion methods and seek potential projects to raise awareness of tea drinking health benefits[12]. - The company’s non-current assets are all located in Hong Kong, and all revenue is generated from this region[112]. - Tea product sales for the six months ended September 30, 2023, were HKD 13,489,000, a decrease of 6.7% compared to HKD 14,451,000 for the same period in 2022[109]. - The company did not receive any government subsidies for the six months ended September 30, 2023, compared to HKD 1,287,000 received in the same period of 2022[114]. - The company has no customers contributing more than 10% of its revenue as of September 30, 2023[113]. Expenses and Costs - Employee costs for the reporting period totaled approximately HKD 5.6 million, consistent with the previous year[19]. - The company reported a total interest expense of HKD 2,174,000 for the six months ended September 30, 2023, compared to HKD 1,620,000 for the same period in 2022, reflecting a 34% increase[1]. - The company incurred total rental expenses of HKD 681,000 for the six months ended September 30, 2023, a decrease of 20% from HKD 852,000 in the same period of 2022[148]. - Total depreciation expenses for the six months ended September 30, 2023, amounted to HKD 5,274,000, slightly down from HKD 5,277,000 in the same period of 2022[148]. - Total remuneration for key management personnel was HKD 1,734,000 for the six months ended September 30, 2023, slightly down from HKD 1,779,000 in the same period of 2022, a decrease of 2.53%[171].

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。 YING KEE TEA HOUSE GROUP LIMITED 英 記 茶 莊 集 團 有 限 公司 （於香港註冊成立的有限公司） （股份代號：8241） 截至2023年9月30日止六個月中期業績公佈 香港聯合交易所有限公司（「聯交所」）GEM（「GEM」）之特色 GEM的定位，乃為相比起其他在聯交所上市的公司帶有較高投資風險的中小型公 司提供一個上市的市場。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。 英記茶莊集團有 ...

Financial Performance - The group's revenue for the three months ended June 30, 2023, was approximately HKD 7.04 million, a decrease of about 2.1% compared to HKD 7.19 million for the same period in 2022[6] - Gross profit for the same period was approximately HKD 5.43 million, down about 2.3% from HKD 5.56 million in the previous year, with a gross margin of approximately 77.1%[8] - The net loss for the reporting period was approximately HKD 2.93 million, compared to a net loss of HKD 1.66 million for the same period in 2022, primarily due to increased advertising expenses and higher bank borrowing rates[8] - The group reported unaudited revenue of HKD 7,040,000 for the three months ended June 30, 2023, a decrease of 2.1% compared to HKD 7,192,000 in the same period of 2022[68] - The group incurred a loss before tax of HKD 2,925,000 for the three months ended June 30, 2023, compared to a loss of HKD 1,658,000 in the prior year, indicating a significant increase in losses[68] - Basic and diluted loss per share for the period was HKD 0.81, compared to HKD 0.46 in the same period last year, representing a 76.1% increase in loss per share[68] - The company reported a loss attributable to equity holders of HKD (2,925,000) for the three months ended June 30, 2023, compared to a loss of HKD (1,658,000) for the same period in 2022, representing an increase in loss of 76.5%[93] - The company incurred total comprehensive expenses of HKD (2,925,000) for the three months ended June 30, 2023[71] Cash Flow and Liabilities - The group's current liabilities net value decreased by approximately 84.9% to about HKD 6.8 million, down from HKD 45.0 million as of June 30, 2022[16] - Cash and bank balances at the end of the reporting period were approximately HKD 1.1 million, a decrease of about 21.4% from HKD 1.4 million in the previous year[16] - The group maintains a balance between cash sustainability and flexibility through its operational cash flow[28] - The debt-to-equity ratio at the end of the reporting period was approximately 500.8%, a slight decrease from 515.5% as of June 30, 2022[18] - As of the reporting period end, the group had no significant liabilities or major encumbrances on its assets[31][34] Operational Highlights - The group plans to participate in the upcoming Hong Kong Trade Development Council Food Expo and conduct flash promotions and annual sales to generate additional revenue in the coming months[14] - The group maintains a cautious outlook on the retail environment, expecting a positive impact from the distribution of consumption vouchers totaling HKD 2,000 to eligible residents in July 2023[14] - Capital expenditure during the reporting period was approximately HKD 9,800, primarily for factory and equipment[19] - The group had a total employee cost of approximately HKD 3.1 million during the reporting period, compared to HKD 3.2 million for the three months ended June 30, 2022[29] - The group has 53 employees as of the reporting period end, a decrease from 56 employees as of June 30, 2022[29] Shareholder Information - The group’s major shareholders include Profit Ocean, which holds 270 million shares, representing approximately 74.66% of the issued shares[49] - There were no significant changes in shareholding or pledges by major shareholders during the reporting period[55] Compliance and Governance - The group has adopted a code of conduct for securities trading by directors, ensuring compliance with GEM listing rules[39] - There were no purchases, sales, or redemptions of the company's listed securities by the company or its subsidiaries during the reporting period[40] Other Financial Metrics - Administrative expenses decreased slightly to HKD 7,014,000 from HKD 7,146,000, a reduction of 1.8% year-over-year[68] - Financing costs increased to HKD 1,078,000 from HKD 803,000, marking a rise of 34.3% compared to the previous year[68] - Other income significantly dropped to HKD 1,000 from HKD 864,000, indicating a decline of 99.9% year-over-year[68] - Sales and distribution costs increased to HKD 265,000 from HKD 130,000, reflecting a rise of 103.8% compared to the same period last year[68] - The total equity as of June 30, 2023, was HKD 17,858,000, down from HKD 20,390,000 as of April 1, 2022, indicating a decline of 11.8%[71] - The company did not declare any dividends for the three months ended June 30, 2023, consistent with the same period in 2022[95] - Other income for the three months ended June 30, 2023, was HKD 1,000, compared to HKD 864,000 in the same period of 2022, reflecting a significant decrease due to the absence of government subsidies[85] Future Outlook - Future outlook and performance guidance were not mentioned in the content[96] - No specific revenue or user data was disclosed in the provided content[96] - There are no details on new product or technology development in the provided content[96] - Market expansion and acquisition strategies were not discussed in the content[96] - Other new strategies were not highlighted in the provided content[96] - The financial report is unaudited, indicating potential changes in final figures[96] - The document does not provide specific numerical data beyond loss per share calculations[96]

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。 YING KEE TEA HOUSE GROUP LIMITED 英 記 茶 莊 集 團 有 限 公 司 （於香港註冊成立的有限公司） （股份代號：8241） 截 至2023年6月30日 止 三 個 月 的 第 一 季 度 業 績 公 佈 香港聯合交易所有限公司（「聯交所」）GEM（「GEM」）之特色 GEM的定位，乃為相比起其他在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的市場。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。 英記茶莊集團有限公司（「本公司」）董事（「董事」）願共同及個別對本公佈承擔全 部責任。本公佈乃遵照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。 ...

• 對董事採用持續經營會計基礎的恰當性作出結論。根據所獲取的審計憑證，確定是否存在與事項或情況有關的重大 不確定性，從而可能導致對 貴集團的持續經營能力產生重大疑慮。如果本核數師認為存在重大不確定性，則有必 要在核數師報告中提請使用者注意綜合財務報表中的相關披露。假若有關的披露不足，則本核數師應當發表非無保 留意見。本核數師的結論是基於核數師報告日止所取得的審計憑證。然而，未來事項或情況可能導致 貴集團不能 持續經營。 • 評價綜合財務報表的整體列報方式、結構和內容，包括披露，以及綜合財務報表是否公平反映相關交易和事項。 • 就 貴集團內實體或業務活動的財務資訊獲取充足、適當的審計憑證，以對綜合財務報表發表意見。本核數師負 責 貴集團審計的方向、監督和執行。本核數師為審計意見承擔全部責任。 69 英記茶莊集團有限公司 獨立核數師報告 核數師就審計綜合財務報表承擔的責任（續） 本核數師與審核委員會溝通了（其中包括）計劃的審計範圍、時間安排、重大審計發現等，包括本核數師在審計中識別出內 部控制的任何重大缺陷。 本核數師亦向審核委員會提交聲明，說明本核數師已符合有關獨立性的相關專業道德要求，並與他們溝通有可能合理地 ...