Financial Performance - The company reported a total revenue of RMB 81,941,000 for the nine months ended September 30, 2023, compared to RMB 222,910,000 for the same period in 2022, indicating a significant decline[9]. - For the three months ended September 30, 2023, the company reported revenue of RMB 14,549,000, a decrease of 27.3% compared to RMB 20,019,000 for the same period in 2022[17]. - The gross profit for the nine months ended September 30, 2023, was RMB 23,788,000, down 23.5% from RMB 31,042,000 in the previous year[17]. - The net loss attributable to the company for the nine months ended September 30, 2023, was RMB 8,866,000, compared to a loss of RMB 4,575,000 in the previous year[19]. - Total revenue for the nine months ended September 30, 2023, was RMB 55,380,000, a slight decrease of 2.8% from RMB 56,966,000 in the same period of 2022[26]. - The company reported a loss attributable to owners of approximately RMB 6,429,000, compared to RMB 4,662,000 in the previous period[67]. - The company’s basic and diluted loss per share for the nine months ended September 30, 2023, was RMB 0.84, compared to RMB 0.63 in the previous year[19]. Revenue Sources - Revenue from funeral services and cremation services for the nine months ended September 30, 2023, was RMB 49,531,000, a decrease from RMB 54,352,000 in the same period of 2022, representing a decline of approximately 3%[45]. - Revenue from sales of high-end biotechnology instruments and other electronic products was RMB 3,046,000 for the nine months ended September 30, 2023, with no revenue reported in the same period of 2022[45]. - Revenue from operations in China and Vietnam decreased compared to the previous period, while performance in Taiwan and Hong Kong improved due to the lifting of health restrictions[50]. - Revenue from the Chinese market was approximately RMB 49,531,000, representing a decrease of about 8.9% from RMB 54,352,000 in the previous period[55]. - Revenue from Taiwan increased by approximately 29.5% to RMB 1,483,000, compared to RMB 1,145,000 in the previous period[60]. - Revenue from Hong Kong was approximately RMB 3,894,000, with a significant contribution of RMB 3,046,000 from high-end biotechnology instruments sales[61]. Expenses and Losses - The operating loss for the three months ended September 30, 2023, was RMB 3,914,000, compared to an operating profit of RMB 4,186,000 in the same period last year[17]. - Sales expenses for the three months ended September 30, 2023, increased to RMB 3,867,000 from RMB 1,369,000 in the same period last year[17]. - Sales costs increased by approximately 21.9% to RMB 31,592,000, primarily due to inflationary pressures and increased costs associated with high-end biotechnology instruments[64]. - Other income decreased by approximately 31.1% to RMB 3,173,000, mainly due to reduced gains from financial assets measured at fair value[65]. - Sales expenses increased by approximately 23.4% to RMB 5,314,000 due to increased sales activities[67]. Investments and Acquisitions - The group has signed but unprovided capital commitments amounting to RMB 8,960,000 as of September 30, 2023, unchanged from December 31, 2022[76]. - The group agreed to acquire a 20.25% stake in Zhongke Zhenhui Medical Technology Co., Ltd. for RMB 15,930,000 (approximately HKD 18,160,000) through a convertible bond issuance[72]. - The group also agreed to acquire a 21.43% stake in Guangdong Zhenyuan Investment Co., Ltd. for RMB 15,000,000 (approximately HKD 17,100,000) under a separate agreement[80]. - The company has established a specialized investment platform focusing on biotechnology development, including biomedicine and life science instruments[53]. - The company aims to maximize shareholder returns by increasing its equity stakes in Zhongke Zhenhui and Guangdong Zhenyuan, thereby improving operational decision-making efficiency and business partner confidence[89]. Compliance and Governance - The company is committed to adhering to the Hong Kong Financial Reporting Standards and has not made any significant changes to its accounting policies for the current reporting period[6]. - The company adopted a revised set of articles of association on May 31, 2023, to align with the updated GEM Listing Rules effective from January 1, 2022[124]. - The audit committee has reviewed the unaudited condensed consolidated financial statements for the period and confirmed compliance with applicable accounting standards[128]. - The board of directors now consists of three executive directors and three independent non-executive directors as of June 7, 2023, ensuring compliance with GEM Listing Rules[127]. - The company failed to comply with GEM Listing Rules regarding the number of independent non-executive directors until the appointment of Ms. Hu Zhaohui on June 7, 2023[125]. Market Conditions and Future Outlook - The company experienced a recovery in product demand post-COVID-19, but revenue from funeral services showed a single-digit percentage decline for the nine months ended September 30, 2023[50]. - The group continues to monitor the economic environment post-COVID-19, with significant uncertainties affecting China's economic recovery[84]. - The Chinese government has prioritized biotechnology in its 14th Five-Year Plan, indicating a long-term focus for the group's business development in this sector[86]. - The group anticipates that ongoing economic changes may impact its financial performance for the year ending December 31, 2023, but the extent of this impact is currently unquantifiable[86]. - The company plans to continue diversifying its revenue sources and actively seek suitable investment opportunities in the biotechnology sector to promote business development[91].

（於開曼群島註冊成立的有限公司） （股份代號：8296） 第三季度業績 截至二零二三年九月三十日止九個月 香港聯合交易所有限公司（「聯交所」）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聯交 所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 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 或因倚賴該等內容而引致之任何損失承擔任何責任。 本公告乃遵照聯交所GEM證券上市規則（「GEM上市規則」）之規定提供有關中國 生命集團有限公司（「本公司」）之資料，本公司董事（「董事」）願就本公告共同及 個別承擔全部責任。 董事經作出一切合理查詢後，確認就彼等所深知及確信，本公告所載資料在各重 大方面均屬準確完整，且無誤導或欺詐成分；本公告並無遺漏其他事實致使本公 告或 ...

Financial Performance - Revenue for the six months ended June 30, 2023, was RMB 40,831 million, a decrease from RMB 36,947 million in the same period of 2022, reflecting a year-on-year increase of 10.4%[6] - Gross profit for the same period was RMB 16,996 million, down from RMB 19,811 million, indicating a decline of 14.2%[6] - Operating loss for the six months was RMB 2,241 million, compared to a loss of RMB 454 million in the previous year, representing an increase in losses of 393.2%[6] - The net loss attributable to the company's owners for the period was RMB 5,748 million, compared to RMB 7,084 million in the same period last year, showing a decrease in losses of 18.8%[7] - Cash generated from operating activities was RMB 5,547 million, significantly up from RMB 644 million in the previous year, marking an increase of 764.5%[13] - Cash and cash equivalents at the end of the period stood at RMB 120,329 million, down from RMB 125,138 million at the beginning of the year, a decrease of 3.9%[13] - The company reported a foreign exchange gain of RMB 2,059 million, compared to a loss of RMB 478 million in the previous year, indicating a significant improvement in foreign exchange impact[13] - Total equity attributable to the owners of the company was RMB 128,902 million, slightly down from RMB 130,817 million in the previous year, a decrease of 1.5%[9] - The company has a total current liability of RMB 130,986 million, which is an increase from RMB 128,103 million in the previous year, reflecting a rise of 2.2%[9] Revenue Breakdown - Revenue from funeral services amounted to RMB 35,957 million, while sales of biotechnology instruments and other electronic products contributed RMB 2,999 million, indicating a diversified revenue stream[32] - The revenue breakdown by region shows that China contributed RMB 35,957 million, Taiwan RMB 967 million, Hong Kong RMB 3,586 million, and Vietnam RMB 321 million, highlighting strong performance in the Chinese market[42] - For the six months ended June 30, 2023, the company's revenue from China was approximately RMB 35,957,000, an increase of about 2.6% compared to RMB 35,061,000 in the previous period[168] - The company's revenue from Taiwan increased by approximately 34.9%, reaching RMB 967,000 compared to RMB 717,000 in the previous period[171] - Revenue from Hong Kong was RMB 3,586,000, with RMB 2,999,000 coming from stem cell and immune cell services, a significant increase from zero in the previous period[171] - Revenue from the funeral business in Hong Kong decreased to approximately RMB 587,000, a year-on-year decline of about 23.3% from RMB 765,000[173] - Revenue from the Vietnam segment decreased by 20.5% to approximately RMB 321,000, down from RMB 404,000 in the previous period[174] Strategic Focus and Market Expansion - The company is focusing on expanding its market presence and enhancing its product offerings, although specific new products and technologies were not detailed in the report[4] - The group plans to continue expanding its funeral services and biotechnology offerings, leveraging its existing infrastructure and market presence[29] - The company is actively exploring new strategies for market expansion and product development in the biotechnology sector, aiming to enhance its competitive edge[29] - The company aims to strengthen its investment business by increasing its equity stakes in Zhongke Zhenhui and Guangdong Zhenyuan, which is expected to improve operational decision-making efficiency and boost revenue levels[81] - The company continues to seek new growth and expansion opportunities despite challenges in the Vietnamese market[163] - The company has diversified its revenue sources, focusing on traditional funeral services and emerging biotechnology[163] Investment and Acquisitions - On April 26, 2023, the company signed agreements to acquire 20.25% equity in Zhongke Zhenhui for RMB 16.2 million and approximately 21.43% equity in Guangdong Zhenyuan for RMB 15 million, enhancing its control over these subsidiaries[81] - A professional investment team has been established, including experts in biotechnology and experienced investment professionals, to support the company's strategic goals[83] - The company plans to diversify its revenue sources by actively seeking suitable investment opportunities in the biotechnology sector, aiming to maximize investment income and shareholder returns[83] - The company entered into two purchase agreements to acquire stakes in biotechnology firms, with the first agreement involving a purchase price of RMB 15,930,000 for a 20.25% stake[161] - The second agreement involved acquiring a 21.43% stake for RMB 15,000,000, with both agreements approved at a special shareholders' meeting[162] Financial Management and Risks - The company acknowledges the increasing geopolitical risks and economic uncertainties in China, but remains committed to supporting the rapid development of emerging industries[83] - The company anticipates challenges in the economic environment due to factors such as the COVID-19 pandemic, geopolitical tensions, and significant interest rate hikes by the Federal Reserve[95] - The company has established financial risk management policies to ensure all payables are settled within the credit period[133] - The investment strategy aims to enhance financial management value and maximize returns on idle funds while maintaining a balanced risk profile[198] - The future outlook for equity securities will depend on various factors including political, economic, and industry-specific risks, with the group aiming for a diversified investment portfolio to mitigate risks[200] Employee and Operational Metrics - Employee costs, including director remuneration, increased to RMB 17,320 million from RMB 15,640 million[55] - The number of employees increased to 250 as of June 30, 2023, compared to 218 as of December 31, 2022[94] - Short-term employee benefits for key management personnel increased to RMB 827,000 for the six months ended June 30, 2023, from RMB 649,000 for the same period in 2022[150] - The amount payable to directors as of June 30, 2023, is RMB 4,045,000, an increase from RMB 2,756,000 as of December 31, 2022[154] Future Outlook - The overall performance indicates a positive outlook for the second half of 2023, with expectations of continued revenue growth driven by core service offerings and market demand[27] - The company will continue to adapt its strategies in response to evolving market conditions and potential impacts on its financial performance[78]

（於開曼群島註冊成立的有限公司） （股份代號：8296） 中期業績 截至二零二三年六月三十日止六個月 香港聯合交易所有限公司（「聯交所」）GEM的特色 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聯交 所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 或因倚賴該等內容而引致之任何損失承擔任何責任。 本公告的資料乃遵照聯交所GEM證券上市規則（「GEM上市規則」）而刊載，旨在 提供有關中國生命集團有限公司（「本公司」）的資料。本公司的董事（「董事」）願 就本公告的資料共同及個別地承擔全部責任。 各董事在作出一切合理查詢後，確認就其所知及所信，本公告所載資料在各重要 方面均屬準確完備，沒有誤導或欺詐成分，且並無遺漏任何其他事 ...

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，並明確表示概不就因本公告全部或任何 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。 （於開曼群島註冊成立的有限公司） （股份代號：8296） 有關 截至二零二二年十二月三十一日止年度的年報 之補充公告 茲提述中國生命集團有限公司（「本公司」）於二零二三年三月三十一日刊發之截 至二零二二年十二月三十一日止年度之年報（「二零二二年年報」）。除另有界定者 外，本公告所用詞彙與二零二二年年報所界定者具有相同涵義。 除二零二二年年報所提供的資料外，本公司謹此向股東及本公司有意投資者提供 以下有關購股權計劃之額外資料。 購股權計劃 除二零二二年年報所載財務報表附註42項下之披露外，本公司謹此根據GEM上市 規則第23.07(2)及23.07(3)條提供以下有關購股權計劃之額外資料： ...

Financial Performance - The company's profit attributable to shareholders for the period was approximately RMB 1,957,000, compared to RMB 722,000 in the previous period, representing a significant increase[1]. - Earnings per share for the period was approximately RMB 0.26, up from RMB 0.10 in the previous period[1]. - Total revenue for the first quarter of 2023 reached RMB 25,263,000, an increase of 22.5% compared to RMB 20,580,000 in the same period of 2022[53]. - For the three months ended March 31, 2023, the company reported a revenue of RMB 25,263,000, an increase from RMB 20,580,000 in the same period last year, representing a growth of approximately 22.0%[70]. - The gross profit for the same period was RMB 8,995,000, compared to RMB 11,417,000 in the previous year, indicating a decrease of about 21.2%[70]. - Operating profit increased to RMB 3,344,000 from RMB 2,593,000 year-over-year, marking an increase of approximately 28.9%[70]. - The company reported a net profit attributable to owners of the company of RMB 1,957,000 for the current period, compared to RMB 722,000 in the previous year, an increase of approximately 171.5%[70]. - The company did not recommend any dividend payment for the current period, consistent with the previous period[59]. Revenue Breakdown - Revenue from funeral services and cremation services was RMB 21,205,000, up 9.5% from RMB 19,354,000 year-on-year[53]. - Revenue from stem cell and immune cell consultation services surged to RMB 2,962,000, a significant increase from RMB 144,000 in the previous year[53]. - Revenue from China was RMB 21,205,000, representing 83.9% of total revenue, and increased by 9.6% from RMB 19,354,000 in the previous period[92]. - Taiwan's revenue was RMB 644,000, showing a significant increase of approximately 61.0% from RMB 400,000 in the previous period[91]. - Revenue from Hong Kong was RMB 3,302,000, which accounted for 13.1% of total revenue, up from RMB 583,000 in the previous period[89]. - The group reported a total of RMB 112,000 in revenue from Vietnam, which accounted for 0.4% of total revenue[89]. - Revenue from the Hong Kong market was approximately RMB 3,302,000, with RMB 2,962,000 from stem cell and immune cell business and RMB 340,000 from funeral services, reflecting a 22.6% decrease in funeral service revenue compared to RMB 439,000 in the previous period[95]. Strategic Focus - The company is focusing on the development of biotechnology as a long-term strategic business, with significant progress in sales of life science instruments[8]. - The company has established a specialized investment platform, Zhongke Zhenhui (Guangdong) Medical Technology Co., Ltd., to focus on investments in biotechnology and related emerging industries[8]. - The company aims to seek new growth and expansion opportunities despite challenges faced in Hong Kong and Vietnam markets[64]. - The company has a long-term strategic focus on biotechnology, even though traditional funeral services currently dominate its business[64]. Economic Environment - The company continues to monitor the economic environment in China, which faces significant challenges including the COVID-19 pandemic and geopolitical tensions, leading to increased uncertainty[5]. - The company is actively responding to potential impacts on its financial condition and operating performance due to ongoing economic uncertainties[7]. Financial Management - The company is committed to prudent financial management and maintaining adequate liquidity to seize acquisition opportunities[4]. - The company has not applied any new standards or amendments that have not yet come into effect during the accounting period[49]. - The group’s financial position and performance have not been significantly impacted by the adoption of revised Hong Kong Financial Reporting Standards[49]. - The company continues to evaluate the expected impact of new standards and amendments that will come into effect in the future[51]. Shareholder Information - Major shareholder Xu Jianchun holds 29.69% of the company's issued shares, totaling 220,475,000 shares[12]. - As of March 31, 2023, Hong Kong Gaoqi holds 220,475,000 shares, representing approximately 29.69% of the total share capital[20]. - Ms. Qiu Qi, as a controlling shareholder, also holds 220,475,000 shares, equating to 29.69% of the total share capital[20]. Audit and Compliance - The audit committee consists of two independent non-executive directors, which does not meet the GEM listing rules requirement of at least three independent directors[34]. - The company is actively seeking suitable candidates to fill the vacancy left by the resignation of an independent non-executive director within three months[34]. - The audit committee has reviewed the unaudited condensed consolidated financial statements for the period and confirmed compliance with applicable accounting standards[40]. - The company has established an audit committee to oversee financial reporting and internal control systems[40]. - The company has not disclosed any interests in competitive businesses by directors or major shareholders during the reporting period[31]. Expenses and Costs - The sales cost for the period was approximately RMB 16,268,000, representing a 77.5% increase from RMB 9,163,000 in the previous period[100]. - Administrative expenses increased by approximately 11.7% to about RMB 7,272,000 due to higher salary payments compared to the previous period[100]. - Sales expenses decreased by 12.4% to approximately RMB 1,238,000 due to strict control over marketing activities to reduce costs[100]. - The financing cost increased from approximately RMB 500,000 in the previous period to about RMB 534,000, primarily due to higher interest expenses on bank borrowings[101]. - Other income and net other gains amounted to approximately RMB 2,030,000, a significant increase of 215.2% from RMB 644,000 in the previous period[100].

（於開曼群島註冊成立的有限公司） （股份代號：8296） 第一季度業績 截至二零二三年三月三十一日止三個月 香港聯合交易所有限公司（「聯交所」）GEM的特色 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聯交 所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，並明確表示概不就因本公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。 本公告的資料乃遵照聯交所GEM證券上市規則（「GEM上市規則」）而刊載，旨在 提供有關中國生命集團有限公司（「本公司」）的資料；本公司的董事（「董事」）願 就本公告的資料共同及個別地承擔全部責任。 各董事在作出一切合理查詢後，確認就其所知及所信，本公告所載資料在各重要 方面均屬準確完備，沒有誤導成分或欺詐成分；且並無遺漏 ...

Revenue Performance - The Group's revenue for the year was approximately RMB 77,969,000, representing a year-on-year increase of 7.0% compared to RMB 72,864,000 in the prior year[4]. - Revenue from funeral services specifically was RMB 77,969,000 with an operating profit of RMB 16,697,000, resulting in a profit margin of 21.4%[3]. - Revenue from the PRC market was approximately RMB 74,468,000, reflecting a year-on-year increase of 7.1% from RMB 69,561,000[19]. - The funeral arrangement and related consultancy services in Hong Kong achieved a revenue of approximately RMB 1,278,000, marking a significant year-on-year increase of 43.3%[19]. - The Group's revenue from Taiwan was approximately RMB 1,531,000, which is a 5.6% increase from RMB 1,450,000 in the prior year[19]. - Revenue from the Chinese market was approximately RMB 74,468,000, up 7.1% from RMB 69,561,000 in the previous year[33]. - Revenue from the Taiwan market was approximately RMB 1,531,000, reflecting a 5.6% increase from RMB 1,450,000 in the previous year[33]. - The Hong Kong funeral arrangements and related consulting services generated revenue of approximately RMB 1,278,000, a significant increase of 43.3% from RMB 892,000 in the previous year[33]. - Revenue from the sales of burial plots in Vietnam increased approximately twofold to RMB 692,000 for the Year, compared to RMB 228,000 in the Prior Year[58]. - The Group's traditional funeral services business contributed approximately RMB 74,468,000, representing a year-on-year increase of 7.1% from RMB 69,561,000 in the Prior Year[49]. Business Operations and Strategy - The Group's funeral services business was less affected by macroeconomic factors, maintaining stable overall operations[18]. - The increase in revenue was primarily attributed to the less severe impact of COVID-19 in Chongqing, where fewer control measures were adopted compared to the prior year[4]. - The Group's business model focuses on traditional funeral services and emerging biotechnology, with traditional services accounting for a large proportion of revenue[18]. - The overall economic environment in China faced challenges, but the Group's operations remained stable amidst these conditions[17]. - The Group's operating results improved steadily due to an increase in the death rate following the rescission of COVID-19 control measures in the PRC[18]. - The Group established a specialized investment platform in December 2021, focusing on biotechnology and emerging industries for equity and securities investment[34]. - The Group aims to allocate more resources to support the development of its biotechnology business while consolidating its traditional funeral services[34]. - The Group is actively seeking suitable investment targets to diversify income sources and promote business development[34]. - The strategic goal of supporting the rapid development of emerging industries and promoting high-quality economic development remains unchanged[34]. - The Group's performance is expected to remain stable despite the geopolitical risks and economic uncertainties faced by China[34]. Financial Results and Expenses - The Group's revenue for the Year increased, leading to a cost of sales of approximately RMB 38,169,000, which is a 9.4% increase compared to the prior period's RMB 34,887,000[66]. - Gross profit for the Year was approximately RMB 39,800,000, representing a year-on-year increase of 4.8% from RMB 37,977,000 in the prior year, with a gross profit margin of approximately 51.0%[76]. - Other income and net gains for the Year amounted to approximately RMB 3,007,000, a significant recovery from a net loss of approximately RMB 10,771,000 in the prior year[76]. - Selling expenses decreased by approximately 18.6% to RMB 1,941,000 due to stricter control on marketing activities[78]. - Administrative expenses decreased by approximately 9.7% to RMB 31,991,000, accounting for 41.0% of revenue compared to 48.6% in the prior year[79]. - Finance costs decreased to approximately RMB 1,861,000 from RMB 2,182,000 in the prior year, primarily due to lower interest on lease liabilities[80]. - Income tax expense for the Year was approximately RMB 7,262,000, an increase of approximately RMB 4,360,000 compared to RMB 2,902,000 in the prior year, mainly due to improved operational performance in the PRC[69]. Investment and Financial Position - The total value of the investment portfolio increased by approximately RMB 21,911,000 during the Year[85]. - Additions to the investment portfolio totalled approximately RMB 83,871,000, while disposals amounted to approximately RMB 62,884,000[86]. - The Group recorded a net fair value loss on financial assets measured at FVTPL of approximately RMB 924,000 during the Year[88]. - As of December 31, 2022, the Group's total assets included equity securities or ETFs with an aggregate fair value of approximately RMB 21,474,000, accounting for 7.6% of total assets[90]. - The Group recognized a loss attributable to the owners of approximately RMB 847,000 for the Year, a significant improvement compared to a loss of approximately RMB 9,872,000 in the Prior Year, resulting in a loss per share of approximately RMB 0.11 cents[92][94]. - The Group maintained cash and bank balances of approximately RMB 121,811,000 as of December 31, 2022, compared to RMB 117,557,000 in 2021, while current and non-current bank borrowings were approximately RMB 1,198,000 and RMB 3,590,000 respectively[96]. - The Group invested approximately RMB 26,006,000 in certain equity and debt securities and ETFs listed outside Hong Kong as of December 31, 2022, a significant increase from RMB 4,095,000 in 2021[96]. - The Group's investment portfolio had a fair value of approximately RMB 26,006,000 as of December 31, 2022, reflecting the closing prices of listed equity and debt securities[96]. - The Group's liquidity position remained healthy, with a focus on maintaining suitable liquidity facilities for operational needs and acquisition opportunities[96]. - The Group's partnership with an investment company aims to reduce investment concentration risk and enhance shareholder returns through investments in emerging industries[89]. Risk Management and Economic Outlook - The Group continues to monitor the impacts of the pandemic and geopolitical events on its operations and decision-making[55]. - The Group's credit risk is primarily attributable to trade receivables, other receivables, and deposits paid, with ongoing monitoring of credit exposure[108]. - The Group's treasury policy remains conservative, with surplus cash generally placed in fixed deposits and high-quality debt securities, primarily denominated in HKD, USD, or RMB[116]. - The Group does not currently have a foreign currency hedging policy but monitors foreign currency exposures[107]. - The future prospects of the Group's equity and debt securities are subject to various political, economic, and financial factors, impacting their fair values and returns[116]. - The Group will continue to monitor economic conditions that may impact financial results for the year ending December 31, 2023, although the extent of the impact cannot be estimated at this time[127]. - The Group's financial results may be affected by ongoing uncertainties related to the global economic environment, including the Russia-Ukraine war and its impact on inflation and commodity prices[140]. Corporate Governance and Compliance - The Group's corporate governance practices comply with the GEM Listing Rules, emphasizing quality governance and accountability to shareholders[145]. - The Company has adopted a code of conduct for Directors' securities transactions, confirming compliance throughout the year[158]. - The Group recognizes a right-of-use asset and lease liability at the lease commencement date, except for short-term leases of 12 months or less[179]. - The lease liability is initially recognized at the present value of lease payments, discounted using the interest rate implicit in the lease[181]. - The right-of-use asset is measured at cost, including the initial lease liability and any direct costs incurred[181]. - The Group's accounting policies include provisions for the fair value of investment properties and leasehold land[181]. - The Company will continue to enhance its corporate governance practices to ensure compliance with statutory requirements and align with the latest developments[155].

（於開曼群島註冊成立的有限公司） （股份代號：8296） 截至二零二二年十二月三十一日止年度的 全年業績公告 香港聯合交易所有限公司（「聯交所」）GEM的特色 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聯交 所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 或因倚賴該等內容而引致之任何損失承擔任何責任。 本公告的資料乃遵照聯交所GEM證券上市規則（「GEM上市規則」）而刊載，旨在 提供有關中國生命集團有限公司（「本公司」）的資料。本公司董事（「董事」）願就 本公告的資料共同及個別地承擔全部責任。 各董事在作出一切合理查詢後，確認就其所知及所信，本公告所載資料在各重要 方面均屬準確完備，沒有誤導或欺詐成分，且並無遺漏任何 ...

Financial Performance - For the nine months ended September 30, 2022, the total revenue was RMB 57,171 million, an increase of 6.6% compared to RMB 53,753 million in the same period last year[5] - The gross profit for the same period was RMB 31,247 million, up from RMB 30,534 million, reflecting a gross margin improvement[5] - Operating profit for the three months ended September 30, 2022, was RMB 4,186 million, compared to RMB 1,753 million in the previous year, indicating a significant increase[5] - The net profit for the nine months ended September 30, 2022, was a loss of RMB 4,575 million, compared to a profit of RMB 2,146 million in the same period last year[5] - The total comprehensive income for the three months ended September 30, 2022, was a loss of RMB 454 million, compared to a gain of RMB 1,569 million in the same period last year[5] - The company reported a net loss attributable to shareholders of RMB 4,662,000 for the nine months ended September 30, 2022, compared to a profit of RMB 2,787,000 in the same period of 2021[44] - The group reported a loss attributable to owners of approximately RMB 4,662,000, with a loss per share of RMB 0.63, compared to earnings of RMB 2,787,000 and earnings per share of RMB 0.38 in the previous period[61] Revenue Breakdown - Revenue for the nine months ended September 30, 2022, was RMB 57,171,000, an increase of 6.9% from RMB 53,753,000 in the same period of 2021[36] - The revenue from funeral services and cremation services was RMB 54,352,000, up from RMB 51,065,000, representing a growth of 4.5%[35] - The geographical revenue breakdown shows that China accounted for 95.1% of total revenue, while Taiwan, Hong Kong, and Vietnam contributed 2.0%, 2.1%, and 0.8% respectively[51] - Revenue from the Chinese market was approximately RMB 54,352,000, an increase of about 4.9% compared to the previous period's RMB 51,798,000[53] - Revenue from cemetery sales in Vietnam increased by approximately 231.5% to RMB 484,000 from RMB 146,000 in the previous period[58] - Revenue from Taiwan increased by 9.6% to approximately RMB 1,145,000, while Hong Kong's revenue surged by approximately 55.8% to RMB 1,190,000 from RMB 764,000[56] Expenses and Costs - The company incurred administrative expenses of RMB 24,836 million for the nine months ended September 30, 2022, compared to RMB 20,128 million in the previous year[5] - The cost of sales increased by approximately 11.6% to RMB 25,924,000, consistent with revenue growth[59] - Administrative expenses rose by approximately 23.4% to RMB 24,836,000, accounting for 43.4% of revenue, compared to 37.4% in the previous period[61] Investments and Strategic Focus - The company has established a specialized investment platform focused on biotechnology, including biomedicine and life sciences instruments, to drive long-term strategic growth[48] - The group plans to allocate more resources to support the development of its biotechnology business and actively seek suitable investment opportunities to maximize investment income and shareholder returns[72] - The group is focused on investments in biotechnology, including biomedicine, healthcare, and life science instruments, to leverage synergies in emerging industries[70] - The group aims to expand its investment scale through equity and securities investments in the biotechnology sector[72] Corporate Governance and Compliance - The company has established an audit committee to oversee financial reporting procedures and internal control systems[94] - The audit committee, consisting of three independent non-executive directors, reviewed the group's unaudited consolidated financial statements for the period and confirmed compliance with applicable accounting standards[96] - The company faced delays in publishing its audited financial results for the year ended December 31, 2021, due to travel restrictions related to COVID-19, which constituted a failure to comply with GEM Listing Rules[93] Shareholder Information - As of September 30, 2022, Mr. Xu Jianchun holds 220,475,000 shares, representing approximately 29.69% of the issued share capital[74] - As of September 30, 2022, major shareholder Hong Kong Gaoqi holds 220,475,000 shares, also representing approximately 29.69% of the issued share capital[79] Operational Outlook - The board remains cautiously optimistic about the future of core businesses, including funeral services and life science instrument sales, while adopting a diversified operational strategy for sustainable development in 2022[72] - The group continues to monitor the impact of the COVID-19 pandemic on its financial condition and operational performance, ensuring proactive responses[72] - The group has not made any significant acquisitions or disposals during the period[66] Other Financial Information - The company did not declare any dividends for the current period, consistent with the previous period[46] - The company’s interest income from bank deposits decreased to RMB 173,000 from RMB 278,000, reflecting a decline of 37.9%[38] - The company’s financial assets generated income of RMB 2,948,000, which was not reported in the previous period[38] - Other income for the nine months ended September 30, 2022, was RMB 4,400,000, compared to RMB 1,569,000 in the same period of 2021, indicating a significant increase[38]