Allied Sustainability and Environmental Consultants Group Limited NOTIFICATION LETTER 通知信函 Dear Registered Shareholders. 25 November 2025 Allied Sustainability and Environmental Consultants Group Limited (the "Company") – Notice of publication of Interim Report 2025/26 (the "Current Corporate Communication") The English and Chinese versions of the Company's Current Corporate Communications are now available on the Company's website at http://www.asecg.com and the website of The Stock Exchange of Hong Kong L ...

Financial Performance - The group's revenue for the six months ended September 30, 2025, was approximately HKD 26,500,000, compared to HKD 20,713,000 for the same period in 2024, representing a growth of 28%[7] - Gross profit for the same period was approximately HKD 12,400,000, up from HKD 7,621,000 in 2024, indicating a significant increase in gross margin[7] - The net profit after tax for the six months ended September 30, 2025, was approximately HKD 1,000,000, a turnaround from a net loss of HKD 5,900,000 in the previous year[7] - The total comprehensive income for the period was HKD 1,014,000, compared to a loss of HKD 5,816,000 in the same period last year[9] - Basic and diluted earnings per share for the period were HKD 0.14, recovering from a loss of HKD 0.85 per share in the previous year[9] - The company reported a net loss of HKD 5,937,000 for the six months ended September 30, 2025, compared to a loss of HKD 5,944,000 in the same period last year[11] - The operating profit before tax for the six months ended September 30, 2025, was HKD 1,007,000, compared to a loss of HKD 5,944,000 in the same period of 2024[37] - The company reported a profit attributable to shareholders of HKD 1,013,000 for the six months ended September 30, 2025, compared to a loss of HKD 5,937,000 in the same period of 2024[41] Expenses and Costs - Administrative expenses decreased to HKD 11,286,000 from HKD 14,157,000, reflecting improved cost control measures[8] - The company’s employee benefits expenses, including directors' remuneration, amounted to HKD 15,111,000 for the six months ended September 30, 2025, down from HKD 17,478,000 in the same period of 2024[37] - The company incurred financing costs of HKD 405,000 for the six months ended September 30, 2025, slightly down from HKD 425,000 in the previous year[12] Assets and Liabilities - Non-current assets as of September 30, 2025, totaled HKD 10,053,000, down from HKD 11,399,000 as of March 31, 2025[10] - Current assets amounted to HKD 85,901,000, slightly decreasing from HKD 86,265,000 in the previous period[10] - The company reported a total asset value of HKD 95,954,000 as of September 30, 2025, a slight decrease from HKD 97,664,000 as of March 31, 2025[32] - The total liabilities decreased to HKD 30,424,000 as of September 30, 2025, down from HKD 33,137,000 as of March 31, 2025[32] - The company’s total reserves as of September 30, 2025, were HKD 68,887,000, a decrease from HKD 68,525,000 as of April 1, 2024[11] Cash Flow - Operating cash flow for the six months ended September 30, 2025, was HKD 446,000, a significant improvement from a cash outflow of HKD 3,940,000 in the previous year[12] - Net cash generated from operating activities was approximately HKD 400,000 for the six months ended September 30, 2025, compared to a net cash used of HKD 3,900,000 for the same period in 2024[73] - As of September 30, 2025, the company's cash and bank balances were approximately HKD 9,600,000, a decrease of about HKD 2,300,000 from HKD 11,900,000 as of March 31, 2025[74] Shareholder Information - The board of directors decided not to declare an interim dividend for the six months ended September 30, 2025, consistent with the previous year[7] - As of September 30, 2025, the company had 737,510 thousand shares issued and fully paid, an increase from 701,510 thousand shares at the beginning of the period[50] - The company completed a placement of 36,000,000 shares at a price of HKD 0.1 per share, raising approximately HKD 3,527,000 after deducting commissions and related costs[50] Business Segments - The company’s revenue contributions from its four business segments for the six months ended September 30, 2025, were approximately 65.3% from green building certification, 21.8% from sustainable development and environmental consulting, 5.2% from acoustics, noise and vibration control, and 7.7% from ESG reporting and consulting[54] - The company is currently managing 150 projects in the sustainable development and environmental consulting segment, an increase from 140 projects at the end of March 2025[58] - The company achieved several international recognitions for its green and healthy building standards, including LEED certification for the New Jakarta City project in Indonesia[56] Regulatory and Compliance - The financial statements are prepared in accordance with Hong Kong Financial Reporting Standards, requiring management to make judgments and estimates that affect the reported amounts of assets, liabilities, income, and expenses[17] - The group has adopted revised Hong Kong Financial Reporting Standards effective from April 1, 2025, with no significant impact on the financial position and performance during the reporting period[20] - The group has not early adopted new standards and amendments that are not yet effective, indicating a cautious approach to regulatory changes[21] - The company has adhered to all provisions of the corporate governance code during the six months ending September 30, 2025[104] Risk Management - The risk management committee operates under board-approved policies to identify, assess, and hedge financial risks[88] Employee and Management - The company has established a share option scheme with no options exercised or cancelled as of September 30, 2025[90] - The share award plan was approved to enhance employee benefits, with a total of 12,100,000 restricted shares granted[91] - The share award plan's cap was increased to 60,000,000 shares to provide more incentives for employees[92] - The company has 84 employees as of September 30, 2025, an increase from 80 employees as of March 31, 2025[76]

Core Viewpoint - The company reported a significant turnaround in its financial performance for the six months ending September 30, 2025, achieving a profit after a previous loss, driven by increased revenue and improved gross margins [1] Financial Performance - The company generated revenue of HKD 26.498 million, representing a year-on-year increase of 27.9% [1] - The profit attributable to shareholders was HKD 1.013 million, compared to a loss of HKD 5.937 million in the same period last year [1] - Basic earnings per share were HKD 0.14 cents [1] Operational Highlights - The turnaround in performance was attributed to revenue growth and an increase in gross margin [1] - There was a notable increase in operational income from markets outside Hong Kong, including mainland China, Macau, and Southeast Asia [1] - The implementation of more effective cost control measures led to a reduction in administrative expenses [1]

Core Viewpoint - Peiran Environmental (08320) reported a significant turnaround in its financial performance for the six months ending September 30, 2025, with a revenue increase of 27.9% year-on-year, leading to a profit attributable to shareholders of HKD 1.013 million, compared to a loss of HKD 5.937 million in the same period last year [1] Financial Performance - Revenue reached HKD 26.498 million, marking a year-on-year growth of 27.9% [1] - The company achieved a profit attributable to shareholders of HKD 1.013 million, a notable recovery from a loss of HKD 5.937 million in the previous year [1] - Basic earnings per share were reported at HKD 0.14 [1] Operational Factors - The turnaround in performance was primarily driven by increased revenue and improved gross margins [1] - Growth in operations was noted from markets outside of Hong Kong, including mainland China, Macau, and Southeast Asia [1] - Implementation of more effective cost control measures contributed to a reduction in administrative expenses [1]

Financial Performance - The group's revenue for the six months ended September 30, 2025, was approximately HKD 26,500,000, compared to HKD 20,713,000 for the same period in 2024, representing a growth of about 28%[9] - Gross profit for the same period was approximately HKD 12,400,000, with a gross profit margin increase attributed to improved operational efficiency[9] - The net profit after tax for the six months ended September 30, 2025, was approximately HKD 1,000,000, a significant recovery from a net loss of HKD 5,900,000 in the previous year[9] - Total comprehensive income for the period was HKD 1,014,000, a recovery from a loss of HKD 5,816,000 in the same period last year[11] - Basic and diluted earnings per share for the period were HKD 0.14, compared to a loss of HKD 0.85 per share in the previous year[11] - The adjusted profit before tax for the group was HKD 1,007,000, a significant improvement from a loss of HKD 5,944,000 in the previous year[34] - The net profit attributable to the company's owners was approximately HKD 1,000,000 for the six months ended September 30, 2025, compared to a loss of approximately HKD 5,900,000 in the same period of 2024[74] Expenses and Cost Management - Administrative expenses decreased to HKD 11,286,000 from HKD 14,157,000, reflecting effective cost control measures implemented by the company[10] - Employee benefit expenses, including directors' remuneration, decreased to HKD 15,111,000 for the six months ended September 30, 2025, from HKD 17,478,000 in 2024, reflecting a reduction of approximately 13.5%[43] - The company's depreciation expense for right-of-use assets was HKD 1,842,000 for the six months ended September 30, 2025, compared to HKD 1,957,000 in the previous year[14] - Administrative expenses decreased by approximately 20.3% from approximately HKD 14,200,000 to approximately HKD 11,300,000, primarily due to reduced administrative staff costs and more effective cost control measures[73] Assets and Liabilities - As of September 30, 2025, total assets amounted to HKD 85,901,000, a slight decrease from HKD 86,265,000 as of March 31, 2025[12] - The company’s total equity increased to HKD 65,530,000 as of September 30, 2025, up from HKD 64,527,000 as of March 31, 2025[12] - Total assets as of September 30, 2025, amounted to HKD 95,954,000, a slight decrease from HKD 97,664,000 as of March 31, 2025[34] - Total liabilities decreased to HKD 30,424,000 from HKD 33,137,000 in the previous reporting period[34] - The company’s current liabilities decreased to HKD 26,541,000 as of September 30, 2025, from HKD 28,083,000 as of March 31, 2025[12] Cash Flow and Financing - The company reported a net cash flow from operating activities of HKD 446,000 for the six months ended September 30, 2025, compared to a cash outflow of HKD 3,940,000 for the same period in 2024[14] - Cash and cash equivalents decreased to HKD 9,633,000 as of September 30, 2025, from HKD 11,903,000 at the beginning of the period[15] - The company raised HKD 11,600,000 from new bank loans during the six months ended September 30, 2025, compared to HKD 8,600,000 in the same period of 2024[15] - The total bank financing amounted to approximately HKD 21,000,000, of which approximately HKD 19,000,000 had been utilized as of September 30, 2025[76] Business Segments and Revenue Sources - The green building certification consulting segment generated revenue of HKD 16,580,000, up 30.5% from HKD 12,652,000 in 2024[33] - The sustainable development and environmental consulting segment reported revenue of HKD 5,694,000, an increase of 43.0% compared to HKD 3,986,000 in the prior year[33] - The company's revenue contributions from business segments as of September 30, 2025, are approximately 65.3% from green building certification, 21.8% from sustainability and environmental consulting, 5.2% from acoustics, and 7.7% from ESG reporting[56] Market and Operational Insights - The company experienced growth in operational income from markets outside Hong Kong, including mainland China, Macau, and Southeast Asia[9] - The company operates primarily in Hong Kong, Macau, China, and Southeast Asia, providing consulting services related to green building certification, sustainability, and environmental consulting[16] - The company is positioned to benefit from evolving climate financing ecosystems and regulatory changes driven by international climate agreements[54] - The company anticipates increased demand for technical expertise and information disclosure support due to the finalization of international carbon trading regulations[54] Corporate Governance and Compliance - The board confirmed that all information provided in the report is accurate and complete, with no misleading elements[4] - The financial statements are prepared in accordance with Hong Kong Financial Reporting Standards, ensuring compliance with applicable disclosure requirements[18] - The company has maintained compliance with all provisions of the corporate governance code during the six months ending September 30, 2025[106] - The audit committee consists of three independent non-executive directors, responsible for overseeing financial reporting and internal controls[111] Shareholder Information - The company’s ultimate holding company is Gold Investments Limited, with key executives as major shareholders[16] - As of September 30, 2025, the directors and senior executives hold approximately 384,370,800 shares, representing 52.12% of the company's equity[95] - Gold Investments Limited, a company registered in the British Virgin Islands, holds 360,850,800 shares, with ownership split between the chairman and CEO[95] - Gold Investments holds 48.93% of the company's shares, while Choy Wei Ling and City Beat Limited hold 7.45% and 5.80% respectively[99] Future Plans and Developments - The establishment of a new office in Shanghai aims to expand the group's ESG business in mainland China, enhancing its service capabilities in the region[63] - The company plans to seek other suitable investment opportunities for the remaining net proceeds, expected to be utilized by December 31, 2025[82] - The company is adapting to new climate-related disclosure requirements set by the Hong Kong Stock Exchange, effective from the 2025 fiscal year[55]

Core Viewpoint - The company, Peiran Environmental (08320.HK), anticipates a turnaround from loss to profit, projecting a profit of approximately HKD 1 million for the six months ending September 30, 2025, compared to a loss of about HKD 5.9 million for the same period in 2024 [1] Group 1 - The expected turnaround is primarily attributed to an increase in revenue and an improvement in gross profit margin [1] - Business growth and increased operational income from markets outside Hong Kong, including mainland China, Macau, and Southeast Asia, are contributing factors [1] - Implementation of more effective cost control measures has led to a reduction in administrative expenses [1]

Core Viewpoint - The company, Peiran Environmental (08320), anticipates a turnaround from loss to profit, projecting a profit of approximately 1 million HKD for the six months ending September 30, 2025, compared to a loss of about 5.9 million HKD for the same period ending September 30, 2024 [1] Financial Performance - The expected profit turnaround is primarily attributed to an increase in revenue and an improvement in gross margin [1] - The company is experiencing business growth and an increase in operational income from markets outside Hong Kong, including mainland China, Macau, and Southeast Asia [1] - Implementation of more effective cost control measures has led to a reduction in administrative expenses [1]

Core Viewpoint - The company, Peiran Environmental (08320), anticipates a turnaround from loss to profit, projecting a profit of approximately 1 million HKD for the six months ending September 30, 2025, compared to a loss of about 5.9 million HKD for the same period ending September 30, 2024 [1] Financial Performance - The expected profit turnaround is primarily attributed to an increase in revenue and an improvement in gross margin [1] - The company is experiencing business growth and increased operational income from markets outside Hong Kong, including mainland China, Macau, and Southeast Asia [1] Cost Management - Implementation of more effective cost control measures has led to a reduction in administrative expenses [1]

ALLIED SUSTAINABILITY AND ENVIRONMENTAL CONSULTANTS GROUP LIMITED 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 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。 – 1 – 本集團財務表現的實際業績將於本集團截至二零二五年九月三十日止六個月 的 中 期 業 績 公 告 披 露，而 預 期 該 業 績 公 告 將 於 二 零 二 五 年 十 一 月 十 八 日 刊 發。 承董事會命 沛然環保顧問有限公司 沛然環保顧問有限公司 （於開曼群島註冊成立的有限公司） （股份代號：8320） 正面盈利預告 本 公 告 乃 由 沛 然 環 保 顧 問 有 限 公 司（「本公司」，連 同 其 附 屬 公 司 統 稱「本集團」） 根據聯交所GEM證 券 上 市 規 則（「GEM上市規則」）第17.10條以及香港法例第57 ...

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 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。 （股份代號：8320） 董事會會議召開日期 沛 然 環 保 顧 問 有 限 公 司（「本公司」）宣 佈，本 公 司 謹 訂 於 二 零 二 五 年 十 一 月 十 八 日（星 期 二）舉 行 本 公 司 董 事（「董 事」）會 會 議，藉 此（其 中 包 括）批 准 公 佈 本 公 司 及 其 附 屬 公 司 截 至 二 零 二 五 年 九 月 三 十 日 止 六 個 月 之 未 經 審 核 中 期 業 績 公 告、 考 慮 派 發 中 期 股 息（如 有）及 處 理 任 何 其 他 事 項。 承董事會命 沛然環保顧問有限公司 主席兼執行董事 ALLIED SUSTAINABILITY AND ENVIRONMENTAL CONSULTANTS GROUP LIMITED ...