China Golden Classic Group Limited 中 國 金 典 集 團 有 限 公 司 (於開曼群島註冊成立之有限公司) 股份代號：8281 VIT 75 雪 狗 中期報告 2021 香港聯合交易所有限公司（「聯交所」）GEM（「GEM」）的特色 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。有意投資的人士應了解投資於該等公司的潛在風險，並 應經過審慎周詳的考慮後方作出投資決定。 由於在GEM上市的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大的市場波動風險，同時無法保證在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。 本報告乃根據GEM證券上市規則（「GEM上市規則」）之規定提供有關中國金典集團 有限公司（「本公司」，連同其附屬公司統稱「本集團」）之資料。本公司各董事（「董 事」）共同及個別對本報告承擔全部責任。各董事於作 ...

China Golden Classic Group Limited 中 國 金 典 集 團 有 限 公 司 (於開曼群島註冊成立之有限公司) 股份代號：8281 · FA 第一季度報告 2021 香港聯合交易所有限公司（「聯交所」）GEM（「GEM」）的特色 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。有意投資的人士應瞭解投資於該等公司的潛在風險，並 應經過審慎周詳的考慮後方作出投資決定。 由於在GEM上市的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大的市場波動風險，同時無法保證在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。 本報告乃根據GEM證券上市規則（「GEM上市規則」）之規定提供有關中國金典集團 有限公司（「本公司」及連同其附屬公司（「本集團」））之資料。本公司各董事（「董 事」）共同及個別對本報告承擔全部責任。各董事於作出一切合 ...

China Golden Classic Group Limited 中 國 金 典 集 團 有 限 公 司 (於開曼群島註冊成立之有限公司) 股份代號：8281 ·雪 狗日 生物科 年度報告 2020 香港聯合交易所有限公司（「聯交所」）GEM的特色 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。有意投資的人士 應了解投資於該等公司的潛在風險，並應經過審慎周詳的考慮後方作出投資決定。 由於在GEM上市的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大的市場波動風 險，同時無法保證在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。 本報告乃根據聯交所GEM證券上市規則（「GEM上市規則」）之規定提供有關中國金典集團有限公司（「本公司」）之資料。本公 司各董事（「董事」）共同及個別對本報告承擔全部責任。各董事於作出一切合理諮詢後確認，就彼等所深知及確信本報告所 ...

China Golden Classic Group Limited 中 國 金 典 集 團 有 限 公 司 (於開曼群島註冊成立之有限公司) 股份代號：8281 VIT 75 雪豹 第三季度報告 2020 香港聯合交易所有限公司（「聯交所」）GEM（「GEM」）之特色 GEM的定位，乃為中小型公司提供一個上市的市場，此等公司相比起其他在主板 上市的公司帶有較高投資風險。有意投資的人士應了解投資於該等公司的潛在風 險，並應經過審慎周詳的考慮後方作出投資決定。 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主板買賣之 證券承受較大的市場波動風險，同時無法保證在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。 | --- | --- | |------------------------------------------------------------------------------------------ ...

China Golden Classic Group Limited 中 國 金 典 集 團 有 限 公 司 (於開曼群島註冊成立之有限公司) 股份代號：8281 VIT 75 雪 狗 中期報告 2020 香港聯合交易所有限公司（「聯交所」）GEM（「GEM」）的特色 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。有意投資的人士應了解投資於該等公司的潛在風險，並 應經過審慎周詳的考慮後方作出投資決定。 由於在GEM上市的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大的市場波動風險，同時無法保證在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。 本報告乃根據聯交所GEM證券上市規則（「GEM上市規則」）之規定提供有關中國金 典集團有限公司（「本公司」）之資料。本公司各董事（「董事」）共同及個別對本報告 承擔全部責任。各董事於作出一切合理諮詢後確認，就 ...

China Golden Classic Group Limited 中 國 金 典 集 團 有 限 公 司 (於開曼群島註冊成立之有限公司) 股份代號：8281 VIT 75 雪豹 第一季度報告 2020 香港聯合交易所有限公司（「聯交所」）GEM（「GEM 」）的特色 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。有意投資的人士應瞭解投資於該等公司的潛在風險，並 應經過審慎周詳的考慮後方作出投資決定。 由於在GEM上市的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大的市場波動風險，同時無法保證在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。 本報告乃根據GEM證券上市規則（「GEM上市規則」）之規定提供有關中國金典集團 有限公司（「本公司」及連同其附屬公司（「本集團」））之資料。本公司各董事（「董 事」）共同及個別對本報告承擔全部責任。各董事 ...

China Golden Classic Group Limited 中 國 金 典 集 團 有 限 公 司 (於開曼群島註冊成立之有限公司) 股份代號：8281 年度報告 2019 香港聯合交易所有限公司（「聯交所」）GEM的特色 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。有意投資的人士 應了解投資於該等公司的潛在風險，並應經過審慎周詳的考慮後方作出投資決定。 由於在GEM上市的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大的市場波動風 險，同時無法保證在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。 本報告乃根據聯交所GEM證券上市規則（「GEM上市規則」）之規定提供有關中國金典集團有限公司（「本公司」）之資料。本公 司各董事（「董事」）共同及個別對本報告承擔全部責任。各董事於作出一切合理諮詢後確認，就彼等所深知及確信本報告所 載之資料在各重大方 ...

香港聯合交易所有限公司（「聯交所」）GEM的特色 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。有意投資的人士 應了解投資於該等公司的潛在風險，並應經過審慎周詳的考慮後方作出投資決定。 由於在GEM上市的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大的市場波動風 險，同時無法保證在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。 本報告乃根據聯交所GEM證券上市規則（「GEM上市規則」）之規定提供有關中國金典集團有限公司（「本公司」）之資料。本公 司各董事（「董事」）共同及個別對本報告承擔全部責任。各董事於作出一切合理諮詢後確認，就彼等所深知及確信本報告所 載之資料在各重大方面均屬準確及完整，且無誤導或欺詐成份，且本報告並無遺漏任何其他事項，以致本報告所載任何陳 述或本報告有所誤導。 目錄 公司資料 3 主席報告 4 管理層討論及分析 6 董事及高級管理層 ...

Financial Performance - Revenue for the third quarter of 2019 was RMB 80,125,000, an increase of 14% compared to RMB 70,217,000 in the same period of 2018[7] - Gross profit for the third quarter was RMB 32,995,000, up 26% from RMB 26,226,000 year-on-year[7] - The net profit for the third quarter was RMB 6,483,000, compared to RMB 2,151,000 in the same quarter of 2018, representing a significant increase of 201%[7] - Basic and diluted earnings per share for the third quarter were RMB 0.65, compared to RMB 0.22 in the same period last year[7] - Total comprehensive income attributable to owners of the company for the third quarter was RMB 6,670,000, up from RMB 1,853,000 in the same quarter of 2018[7] - The company reported a total revenue of RMB 215,069,000 for the nine months ended September 30, 2019, compared to RMB 191,811,000 for the same period in 2018, reflecting a growth of 12%[7] - The cost of sales for the third quarter was RMB 47,130,000, which is an increase from RMB 43,991,000 in the same quarter of 2018[7] - Other income for the third quarter was RMB 1,231,000, compared to RMB 453,000 in the same period last year, indicating a growth of 172%[7] - For the nine months ended September 30, 2019, the total revenue was RMB 215,069 thousand, an increase from RMB 191,811 thousand for the same period in 2018, representing a growth of approximately 12.1%[53] - The net profit for the same period was approximately RMB 4.8 million, representing a year-on-year increase of about 32.7% from RMB 3.6 million[71] - The gross profit margin improved to 41.3%, up 2.0 percentage points from 39.3% in the previous year[76] - The net profit margin for the nine months was approximately 2.2%, compared to 1.9% in the same period last year, reflecting a growth of about 0.3 percentage points[67] Revenue Breakdown - The revenue breakdown for the nine months ended September 30, 2019, includes RMB 122,902 thousand from oral care products, RMB 16,509 thousand from leather care products, and RMB 75,658 thousand from household hygiene products[53] - The oral care products segment reported revenue of RMB 41,716 thousand for the three months ended September 30, 2019, compared to RMB 37,779 thousand for the same period in 2018, reflecting an increase of approximately 5.0%[55] - Oral care product revenue increased by approximately RMB 16.8 million or 15.8% to RMB 122.9 million, driven by larger promotional activities[72] - Household hygiene product revenue rose by approximately RMB 9.9 million or 15.0% to RMB 75.7 million, attributed to increased brand popularity among customers[72] - Leather care product revenue decreased by approximately RMB 3.4 million or 17.0% to RMB 16.5 million, primarily due to reduced consumer usage[72] Expenses and Taxation - Selling and distribution expenses for the nine months were approximately RMB 49.2 million, an increase of about RMB 8.3 million or 20.1% compared to RMB 41.0 million last year[77] - Administrative expenses for the nine months ended September 30, 2019, amounted to RMB 34.4 million, an increase of approximately RMB 4.7 million or 16.0% compared to RMB 29.7 million in the same period last year[80] - Interest expenses for the nine months ended September 30, 2019, were approximately RMB 2.5 million, an increase of about RMB 0.4 million or 21.9% from RMB 2.0 million in the same period last year[81] - The company recognized income tax expenses of RMB 1,334 thousand for the nine months ended September 30, 2019, compared to RMB 979 thousand for the same period in 2018, indicating an increase of approximately 36.3%[56] - The deferred tax expense for the nine months ended September 30, 2019, was a negative RMB 45 thousand, while there was no deferred tax expense for the same period in 2018[56] - The company’s subsidiary in China is subject to a corporate income tax rate of 25%, with one subsidiary recognized as a high-tech enterprise benefiting from a reduced rate of 15%[60] - The company’s subsidiary recognized as a small and micro enterprise is subject to a preferential tax rate of 10%[60] Corporate Governance and Compliance - The company confirmed compliance with the standards of the code of conduct for securities trading during the nine months ended September 30, 2019[98] - The company maintained sufficient public float as per GEM listing rules since the listing date[106] - The audit committee reviewed the unaudited consolidated results for the nine months ended September 30, 2019, and confirmed compliance with applicable accounting standards and GEM listing rules[102] - The company adopted the corporate governance code as per GEM listing rules and has complied with its provisions for the nine months ended September 30, 2019[103] - The company has established an audit committee in accordance with GEM listing rules to oversee financial reporting and internal controls[102] - The company is committed to maintaining the highest standards of corporate governance practices[103] - The controlling shareholders have not violated any terms of the non-competition agreement since the company's listing date[100] - The company has no known interests or conflicts of interest from directors or controlling shareholders in competing businesses as of the report date[101] Future Plans and Strategies - The company plans to continue expanding its product lines in oral care, leather care, and household hygiene products[16] - The company plans to expand marketing strategies, including promoting toothpaste through live streaming in the fourth quarter of 2019[68] Shareholder Information - Major shareholders include Zhongbao Mali with 575,625,000 shares (57.56%) and Tongxing Holdings with 106,875,000 shares (10.69%) as of September 30, 2019[91] - The company has not granted any share options under the share option scheme adopted on June 17, 2016, since its adoption[95] - No purchases, sales, or redemptions of the company's listed securities occurred during the nine months ended September 30, 2019[97] - The board of directors decided not to declare any dividends for the nine months ended September 30, 2019[84]

Financial Performance - For the six months ended June 30, 2019, the company reported a revenue of RMB 134,944 thousand, an increase of 10.3% compared to RMB 121,594 thousand for the same period in 2018[20] - Gross profit for the same period was RMB 55,843 thousand, representing a gross margin of 41.4%, up from RMB 49,121 thousand in 2018[20] - The company incurred a loss of RMB 1,731 thousand for the six months ended June 30, 2019, compared to a profit of RMB 1,429 thousand in the same period of 2018[20] - The total comprehensive income for the six months ended June 30, 2019, was RMB (1,675) thousand, a decrease from RMB 1,113 thousand in the same period of 2018[28] - The company reported a basic and diluted loss per share of RMB 0.04 for the six months ended June 30, 2019, compared to earnings of RMB 0.14 in the same period of 2018[20] - The company reported a pre-tax loss of RMB 1,326 thousand for the six months ended June 30, 2019, compared to a profit of RMB 2,008 thousand for the same period in 2018[75] - The company reported a loss attributable to owners of RMB 1,731,000, compared to a profit of RMB 1,429,000 for the same period in 2018[96] - The company recorded a net loss of approximately RMB 1.7 million, a decrease of 221.1% from a net profit of RMB 1.4 million in the same period last year[148] Assets and Liabilities - Total assets as of June 30, 2019, were RMB 350,960 thousand, a decrease from RMB 364,429 thousand as of December 31, 2018[24] - The company's net asset value was RMB 206,847 thousand as of June 30, 2019, slightly down from RMB 208,522 thousand at the end of 2018[24] - The company’s total liabilities were RMB 142,685 thousand as of June 30, 2019, down from RMB 155,507 thousand at the end of 2018[24] - Total liabilities decreased to RMB 143,113 thousand as of June 30, 2019, down from RMB 155,907 thousand at the end of 2018, representing a reduction of approximately 8.2%[87] - The company’s inventory stood at RMB 39,329 thousand as of June 30, 2019, compared to RMB 39,759 thousand at the end of 2018[24] - Trade receivables as of June 30, 2019, amounted to RMB 34,758,000, down from RMB 43,689,000 as of December 31, 2018[112] - The company recognized a trade receivables impairment of RMB 826,000 as of June 30, 2019, compared to RMB 470,000 as of December 31, 2018[116] Cash Flow - As of June 30, 2019, the net cash generated from operating activities was RMB 7,039 thousand, compared to a net cash used of RMB (37,584) thousand in the same period of 2018[31] - The cash and cash equivalents at the end of the period were RMB 66,425 thousand, up from RMB 9,638 thousand at the end of the previous year[31] - The net cash used in investing activities was RMB (2,967) thousand, compared to RMB (8,685) thousand in the same period of 2018[31] - The company generated RMB 30,000 thousand in bank borrowings during the period, with a repayment of RMB (30,000) thousand[31] Segment Performance - The oral care segment generated revenue of RMB 81,186 thousand, accounting for 60.2% of total revenue, while the leather care and household hygiene segments contributed RMB 9,246 thousand and RMB 44,512 thousand, respectively[75] - The overall segment profit for the six months ended June 30, 2019, was RMB 55,843 thousand, compared to RMB 49,121 thousand for the same period in 2018, indicating an increase of approximately 13.7%[75] - The oral care segment's profit margin was approximately 46.1%, while the leather care and household hygiene segments had profit margins of 22.0% and 36.8%, respectively[75] - Revenue from oral care and household hygiene products increased significantly by approximately 18.8% and 13.0%, respectively, compared to the same period last year[150] - In Q2 2019, the growth rate and gross profit margin for oral care products reached 32.0% and 47%, respectively[150] Expenses - Selling and distribution costs rose by approximately RMB 6.6 million or 24.6% to RMB 33.4 million, reflecting increased costs for sales personnel and advertising[163] - Administrative expenses increased by approximately RMB 3.9 million or 19.1% to RMB 24.3 million, primarily due to higher employee costs and R&D expenses[164] - The company incurred depreciation expenses of RMB 7,958,000 for property, plant, and equipment during the six months ended June 30, 2019, compared to RMB 5,347,000 in the same period of 2018[98] Shareholder Information - As of June 30, 2019, major shareholders include Ms. Li with 575,625,000 shares, representing 57.56% of the company, and Mr. Tong with 106,875,000 shares, representing 10.69%[181][182][186] - Ms. Li is the beneficial owner of all issued shares of Zhongbao Mali Investment Limited, while Mr. Tong is the beneficial owner of all issued shares of Tongxing Holdings Group Limited[181][182] - The company has not purchased, sold, or redeemed any of its listed securities during the six months ending June 30, 2019[193] - The company has adopted a share option scheme effective for 10 years from June 17, 2016, to reward selected participants for their contributions[191] Compliance and Governance - The audit committee has been established in accordance with GEM listing rules, consisting of three independent non-executive directors[200] - The audit committee reviewed the unaudited consolidated results for the six months ended June 30, 2019, and found them compliant with applicable accounting standards and GEM listing rules[200] - The financial information has been adequately disclosed as per applicable laws and regulations[200] - The company has confirmed compliance with the trading code and conduct rules as per GEM Listing Rules during the reporting period[194]