Financial Performance - The group's revenue increased from approximately HKD 46.7 million for the year ended March 31, 2023, to approximately HKD 52 million for the year ending March 31, 2024, representing a growth of 11.3%[7]. - The company recorded a profit attributable to owners of approximately HKD 600,000 for the year ending March 31, 2024, compared to a loss of approximately HKD 3.3 million for the year ended March 31, 2023, due to more effective direct cost control measures[7]. - The group's total revenue increased from approximately HKD 46.7 million for the year ended March 31, 2023, to approximately HKD 52.0 million for the year ended March 31, 2024, representing a growth of about 11.3%[41]. - The revenue from green building certification consulting rose by 21.5% from approximately HKD 27.5 million to approximately HKD 33.4 million, attributed to an increase in the number of new contracts awarded[41]. - The revenue from sustainable development and environmental consulting slightly decreased by 9.0% from approximately HKD 11.4 million to approximately HKD 10.4 million, mainly due to intense market competition[42]. - The gross profit increased by approximately 43.7% from about HKD 16.6 million to approximately HKD 23.8 million, primarily due to an increase in gross profit margin and a reduction in subcontracting costs[44]. - The group's administrative expenses rose by approximately 3.9% from about HKD 21.5 million to approximately HKD 22.3 million, mainly due to increased personnel costs and stock-based compensation expenses[48]. - The net cash used in operating activities for the year ended March 31, 2024, was approximately HKD 300,000, a decrease compared to approximately HKD 1.5 million for the year ended March 31, 2023[50]. - As of March 31, 2024, the group's cash and bank balances were approximately HKD 14.2 million, an increase of about HKD 1.3 million from approximately HKD 12.9 million as of March 31, 2023[51]. - The total bank financing amounted to approximately HKD 21.0 million, of which approximately HKD 16.5 million had been utilized[52]. - The company's distributable reserves as of March 31, 2024, are approximately HKD 10,300,000, down from HKD 13,000,000 in 2023[121]. - Capital expenditures for the year ended March 31, 2024, amounted to approximately HKD 800,000 for property, plant, and equipment[125]. Sustainability and ESG Initiatives - The company has enhanced its one-stop ESG online management platform, Sustainature, to simplify ESG data processing and reporting[11]. - The company aims to reduce Scope 1 and Scope 2 greenhouse gas emissions by 42% by 2030, based on 2023 levels, and is committed to achieving net-zero emissions by 2044[11]. - The company received multiple awards recognizing its leadership in climate action and resilience, including the 2022 Hong Kong Environmental Excellence Award[11]. - The company is actively expanding its overseas market presence while enhancing its core business in environmental, social, and governance (ESG) consulting services[11]. - The company has set short-term and long-term targets to limit global temperature rise to within 1.5 degrees Celsius by 2044[11]. - The company continues to integrate core business development with a focus on sustainable development to maintain its industry leadership[11]. - The company has established its Malaysia office, Allied Environmental Consultants Malaysia Sdn Bhd, focusing on sustainable development and employee welfare, achieving WELL Health-Safety Rating certification by March 2024[13]. - The company has expanded its operations in Vietnam to address environmental degradation and promote responsible business practices in collaboration with local partners[13]. - The company became a formal participant in Core Climate, Hong Kong's first international carbon market, allowing it to trade and retire carbon credits[14]. - The company's ESG team has expanded its offerings, including the Sustainature platform to assist businesses in tracking carbon neutrality progress and generating ESG reports compliant with stock exchange requirements[14]. - The company has received multiple awards, including the Bank of China Hong Kong Corporate Low Carbon Environmental Leadership Award, recognizing its contributions to climate action and sustainable development[20]. - The company is actively promoting green finance and innovation in financial products as a member of the Hong Kong Green Finance Association[19]. - The company is focusing on opportunities in the Middle East, leveraging China's Belt and Road Initiative to support local businesses in investing in green infrastructure projects[13]. - The company has partnered with GRESB and CRREM to enhance ESG practices and carbon risk monitoring in the real estate sector in Hong Kong and mainland China[18]. - The company has successfully achieved various international green building certifications, including LEED Platinum and WELL Gold for its projects[16]. - The group aims to enhance its sustainability strategy in response to global sustainable development needs, focusing on creating a healthier and more resilient environment for future generations[23]. - The group is actively seeking to expand its ESG consulting services and green building certification in response to new market opportunities arising from regulatory changes in Hong Kong[28]. - The group is focused on providing comprehensive ESG reporting solutions to listed companies, helping them identify and disclose key performance indicators related to environmental and social impacts[34]. - The group has launched an online ESG management platform, Sustainature, to streamline ESG data processing for various industries[34]. - The group is expanding its service scope to the Asia-Pacific region, particularly Malaysia, to meet broader audience needs and contribute to global net-zero goals[34]. - The group is committed to adhering to the latest climate disclosure regulations set by the Hong Kong Stock Exchange, supporting sustainable green development[23]. Market Expansion and Business Development - The company is actively expanding its overseas market presence, establishing new business connections in the Middle East and opening new offices in Southeast Asia[39]. - The group established new business relationships in the Middle East (Dubai) and opened a new office in Southeast Asia to improve overseas business performance and market share[23]. - The company has revised its IPO proceeds allocation to reflect current expansion strategies, reducing the budget for strategic acquisitions in Hong Kong to HKD 5,800,000[82]. - The company plans to expand its service offerings to include sustainable development and environmental consulting for various property types, including infrastructure projects[76]. - The company aims to strengthen its environmental, social, and governance (ESG) services, with 20% of IPO proceeds (HKD 6,679,000) allocated for this purpose[82]. - The company is facing intense competition with no legal barriers, which may affect its market position and profitability[78]. - The company has submitted proposals for projects to property developers and government entities, indicating a strategic shift towards broader service offerings[77]. - The company is focusing on obtaining green building certification for its team members to enhance competitiveness and increase bidding success rates[77]. - The company has signed a non-binding memorandum of understanding with Standard Chartered Bank (Hong Kong) to promote sustainable finance in the real estate and infrastructure sectors across Asia[64]. - The company aims to explore opportunities to expand its coverage in environmental consulting, solutions, and products[65]. Corporate Governance and Management - The company has established a remuneration committee to review the compensation policies for directors and senior management based on performance and market practices[159]. - The company has complied with all corporate governance codes as per GEM listing rules throughout the reporting period[168]. - The company has received independence confirmations from all independent non-executive directors as required by GEM listing rules[162]. - The company has appointed Zhongzhu Global CPA Limited as the independent auditor for the fiscal years ending March 31, 2024, and March 31, 2023[180]. - The audit committee, consisting of three independent non-executive directors, held four meetings during the year to review financial reports and internal controls[177]. - The company has not entered into any management or administrative contracts related to its business for the year ending March 31, 2024[160]. - There were no significant violations of applicable laws and regulations during the year ending March 31, 2024[158]. - The company has not made any arrangements to allow directors to benefit from acquiring shares or debentures of the company or any other corporation[143]. - No interests or positions in shares or related securities were reported by directors or senior executives outside of those disclosed in the report[148]. - The company has not adopted any other share plans apart from the share option and incentive plans[144]. Employee and Shareholder Information - As of March 31, 2024, the company's employee count increased to 86 from 78 in 2023, reflecting a focus on enhancing workforce productivity and retention through compensation policies[55]. - The debt-to-equity ratio as of March 31, 2024, was approximately 23.4%, a significant increase from 12.3% in 2023, indicating a rise in leverage[56]. - The company has maintained a prudent financial management approach, ensuring a stable liquidity position while continuously assessing clients' credit and financial conditions[58]. - The stock option plan allows for a maximum of 120,000,000 shares, which is 10% of the total issued shares as of the listing date[130]. - The stock option plan has no options that have lapsed, granted, exercised, or canceled as of March 31, 2024[128]. - The stock reward plan allows for a maximum of 60,000,000 shares after adjustments, aimed at retaining talented employees[136]. - The stock reward plan's vesting schedule includes 33.3% vesting on the first and second anniversaries, with the remainder vesting on the third anniversary[133]. - As of March 31, 2024, a total of 14,846,667 restricted shares were granted under the share incentive plan, with 9,023,334 shares remaining after accounting for 5,823,333 shares that vested or lapsed during the year[137]. - The closing price of the shares immediately prior to the grant date was HKD 0.087, and there are no performance targets associated with the awarded shares[139]. - As of March 31, 2024, the beneficial ownership of shares by directors includes 376,300,800 shares, representing approximately 53.64% of the total shares[145]. - Gold Investments Limited, a company registered in the British Virgin Islands, holds 360,850,800 shares, with ownership split between the chairman and CEO[145]. - The company maintained a public float of at least 25% of its issued shares as required by GEM listing rules[156]. - The company made charitable donations of HKD 15,000 for the year ending March 31, 2024, compared to HKD 5,000 for the previous year[175].

Financial Performance - The group's revenue increased from approximately HKD 46.7 million for the year ended March 31, 2023, to approximately HKD 52 million for the year ended March 31, 2024, representing a growth of 11.3%[13]. - The company recorded a profit attributable to owners of approximately HKD 600,000 for the year ended March 31, 2024, compared to a loss of approximately HKD 3.3 million for the year ended March 31, 2023, primarily due to more effective direct cost control measures[13]. - The gross profit increased by approximately 43.7% from approximately HKD 16.6 million to approximately HKD 23.8 million, mainly due to an increase in gross profit margin and a reduction in subcontracting costs[50]. - Other income, gains, and losses decreased by approximately 92.9% from approximately HKD 2.7 million to approximately HKD 0.2 million, primarily due to the absence of government subsidies under the COVID-19 Employment Support Scheme[53]. - Administrative expenses increased by approximately 3.9% from approximately HKD 21.5 million to approximately HKD 22.3 million, mainly due to increased personnel costs and stock-based compensation expenses[54]. Revenue Segmentation - The revenue from green building certification consulting rose by 21.5% from approximately HKD 27.5 million to approximately HKD 33.4 million, attributed to an increase in the number of new contracts awarded[47]. - The revenue from sustainable development and environmental consulting decreased by 9.0% from approximately HKD 11.4 million to approximately HKD 10.4 million, primarily due to intense market competition[47]. - The revenue from acoustic, noise, and vibration control consulting increased by approximately 26.2% from approximately HKD 3.5 million to approximately HKD 4.4 million, mainly due to an increase in new contracts awarded[47]. - The company’s revenue contributions from its four business segments are approximately 64.2% from green building certification consulting, 19.9% from sustainable development and environmental consulting, 8.4% from acoustics, noise and vibration control, and 7.5% from ESG reporting and consulting services[35]. Operational Developments - The company has officially launched its Malaysia office, Allied Environmental Consultants Malaysia Sdn Bhd, which received the WELL Health-Safety Rating in March 2024, marking a significant milestone in its commitment to sustainable development[19]. - The company has expanded its operations in Vietnam to address environmental degradation and promote responsible business practices[19]. - The group is expanding its overseas market presence, establishing new business relationships in the Middle East (Dubai) and opening new offices in Southeast Asia[29]. - As of March 31, 2024, the group has 320 contracts with clients for green building certification, an increase from 270 contracts a year prior[36]. - The group has 122 ongoing projects in sustainable development and environmental consulting as of March 31, 2024, up from 107 projects a year earlier[38]. Environmental Commitment - The company aims to reduce Scope 1 and Scope 2 greenhouse gas emissions by 42% by 2030, based on 2023 levels, and is committed to achieving net-zero emissions by 2044[17]. - The group is committed to achieving carbon neutrality by 2050, in line with the Hong Kong government's climate action blueprint[29]. - The company has developed the Sustainature ESG platform to streamline ESG data processing and reporting, helping businesses meet carbon neutrality goals[20]. - The company is actively promoting cross-sector collaboration to address climate change risks and accelerate global green and zero-carbon transitions through various initiatives[24]. - The company has become a formal participant in Core Climate, Hong Kong's first international carbon market, allowing it to trade and retire carbon credit products[20]. Awards and Recognition - The company has been recognized with multiple awards for its leadership in climate action and resilience, including the 2022 Hong Kong Environmental Excellence Award and the 2023 Ethical Finance Award[17]. - The company received multiple awards in 2023, including the Hong Kong Green Enterprise Award for nine consecutive years, highlighting its industry leadership and market recognition[26]. Strategic Initiatives - The company aims to enhance its green finance and ESG consulting services, accelerating the pace towards carbon neutrality[25]. - The company is actively seeking to expand its ESG services in the Asia-Pacific region, particularly in Malaysia, to meet broader audience needs and contribute to global net-zero goals[40]. - The company aims to enhance its market share in green building certification, green finance, and sustainable development, while also expanding overseas markets under the Belt and Road Initiative[45]. - The group is focused on capturing new market opportunities in ESG consulting, green building certification, and green finance[34]. Financial Management and Investments - The company has committed to invest a total of HKD 1,190,000 for approximately 5% equity in SMAC Computing Company Limited, with HKD 200,000 already paid as a deposit[76]. - The group has unpaid capital commitments amounting to approximately HKD 990,000 related to the investment in SMAC Computing Company Limited, down from HKD 1,190,000 in the previous year[76]. - The group has capital commitments of HKD 500,000 for Huaye Green Finance Public Relations Company Limited, unchanged from the previous year[75]. - The group has capital commitments of HKD 505,000 for Ocean Ecological Technology Limited, also unchanged from the previous year[75]. - The group has capital commitments of HKD 445,000 for Bamboo Forest Technology Limited, consistent with the previous year's figure[75]. Governance and Compliance - The company has adopted a dividend policy to enhance transparency and assist shareholders in making informed investment decisions[120]. - The group has maintained compliance with all corporate governance codes as per GEM Listing Rules Appendix C1 for the year ended March 31, 2024[174]. - The group has confirmed the independence of its non-executive directors as per GEM Listing Rules[168]. - The group has established appropriate insurance arrangements for legal liabilities of directors and senior management arising from business activities[172]. - The group has appointed Zhongzhu Global CPA Limited as its independent auditor for the year ended March 31, 2024[186]. Human Resources and Management - The board believes that expanding the internal team will enhance the group's ability to win future bids and maintain relationships with existing clients[85]. - The group is increasing its professional staff to enhance its bidding capabilities, which may lead to higher costs without guaranteed proportional revenue[82]. - The remuneration policy for directors and senior management is reviewed by a compensation committee based on the group's performance and market practices[165]. - The company has a strong focus on compliance and strategic development, with its executive director also serving as the compliance officer[189]. Shareholder Information - The maximum number of shares that can be granted under the share option plan is 120,000,000 shares, which is 10% of the total issued shares after the placement on the listing date[136]. - The share reward plan allows for a maximum of 1% of the issued share capital as of the adoption date to be granted to participants[140]. - As of March 31, 2024, a total of 14,846,667 restricted shares were granted under the share reward plan, with 9,023,334 shares remaining after accounting for expirations[143]. - The company has maintained a public float of at least 25% of its issued shares as required by GEM listing rules[162]. - The company has not granted or exercised any stock options under the stock option plan during the fiscal year ending March 31, 2024[134].

Financial Performance - The group's revenue for the six months ended September 30, 2023, was approximately HKD 25,200,000, an increase from HKD 22,603,000 for the same period in 2022, representing a growth of about 11.1%[6] - Gross profit for the same period was approximately HKD 11,000,000, improving from HKD 8,357,000 in the previous year, indicating a significant increase in gross margin[6] - The net profit after tax for the six months ended September 30, 2023, was approximately HKD 33,000, compared to a net loss of HKD 997,000 for the same period in 2022, marking a turnaround in profitability[6] - The company reported a basic loss per share of HKD 0.01 for the six months ended September 30, 2023, compared to a loss of HKD 0.20 in the same period last year[10] - The company reported a loss of HKD 985,000 for the six months ended September 30, 2023, compared to a loss of HKD 1,010,000 in the same period last year, indicating a slight improvement[13] - The profit attributable to owners for the six months ended September 30, 2023, was approximately HKD 48,000, compared to a loss of about HKD 985,000 in the same period of 2022, mainly due to increased gross margin[98] Dividends and Shareholder Returns - The board of directors decided not to declare an interim dividend for the six months ended September 30, 2023, consistent with the previous year[6] - The group did not declare an interim dividend for the six months ended September 30, 2023, consistent with the same period in 2022[61] Assets and Liabilities - Total assets as of September 30, 2023, were HKD 78,259,000, a slight decrease from HKD 80,121,000 as of March 31, 2023[12] - Current liabilities decreased to HKD 19,855,000 from HKD 20,843,000, reflecting improved financial management[12] - The total equity attributable to the owners of the company increased to HKD 69,732,000 from HKD 69,591,000, showing a stable equity position[12] - The total assets as of September 30, 2023, amounted to HKD 92,724,000, a slight decrease from HKD 94,294,000 as of March 31, 2023[42] - The total liabilities as of September 30, 2023, were HKD 22,945,000, a decrease from HKD 24,681,000 as of March 31, 2023[42] Cash Flow and Liquidity - The company's cash and cash equivalents decreased to HKD 7,916,000 from HKD 12,940,000, indicating a need for monitoring liquidity[12] - Cash flow from operating activities showed a net outflow of HKD 2,300,000 for the six months ended September 30, 2023, compared to a net inflow of HKD 308,000 in the previous year, reflecting a significant decline[16] - The company had cash and cash equivalents of HKD 7,916,000 at the end of September 30, 2023, down from HKD 13,883,000 at the same time last year, representing a decrease of approximately 43%[17] - As of September 30, 2023, the group's cash and bank balances were approximately HKD 7,900,000, a decrease of about HKD 5,000,000 from HKD 12,900,000 as of March 31, 2023[100] Cost Management - The company has implemented more effective cost control measures, contributing to the improvement in gross profit margin[6] - The group’s service costs remained at approximately HKD 14,200,000 for the six months ended September 30, 2023, primarily due to increased direct labor costs and reduced subcontracting expenses[95] - Gross profit increased by approximately 31.5% from about HKD 8,400,000 for the six months ended September 30, 2022, to about HKD 11,000,000 for the same period in 2023, driven by improved gross margin and reduced subcontracting costs[95] Segment Performance - The segment performance showed a profit of HKD 10,989,000 for the six months ended September 30, 2023, up 31.3% from HKD 8,357,000 in the previous year[40] - The segment revenue from the Green Building Certification Consulting was HKD 16,138,000, representing a 17.5% increase from HKD 13,715,000 in the previous year[40] - The green building certification consulting segment contributed approximately 64.0% to the overall revenue for the six months ended September 30, 2023[78] - Revenue from green building certification consulting rose by 17.7% to approximately HKD 16,100,000, driven by new contracts and significant progress in ongoing projects[90] - Revenue from sustainable development and environmental consulting increased by 11.4% to approximately HKD 4,900,000 due to an increase in the number of new contracts[90] - Revenue from acoustic, noise, and vibration control consulting grew by approximately 3.0% to about HKD 2,100,000, attributed to an increase in new contracts[90] - Revenue from environmental, social, and governance (ESG) consulting decreased by 15.6% to approximately HKD 2,100,000 due to intense market competition[91] Shareholder Information - As of September 30, 2023, the group’s directors and senior executives held approximately 373,100,800 shares, representing 53.19% of the company[126] - Gold Investments holds a significant stake of 360,850,800 shares, representing 51.44% of the company[132] - Choy Wei Ling holds 54,965,800 shares, accounting for 7.84% of the total shares[132] - City Beat Limited owns 42,776,200 shares, which is 6.10% of the company's shares[132] - The major shareholders, including Gold Investments, have confirmed compliance with the non-competition agreement[135] - No major shareholders or their associates have interests in any competing businesses as of September 30, 2023[135] Governance and Compliance - The company has adhered to all provisions of the corporate governance code during the reporting period[138] - The audit committee consists of three independent non-executive directors, including Mr. Li Yongsen (chairman), Professor Lin Jianzhi, and Ms. Wang Qilian, responsible for providing independent opinions on financial reporting processes[143] - The audit committee has reviewed the accounting principles and practices adopted by the group and discussed matters related to audit, internal control, and financial reporting with management[143]

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。 ALLIED SUSTAINABILITY AND ENVIRONMENTAL CONSULTANTS GROUP LIMITED 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） 二 零 二 三╱二 四 年 中 期 業 績 公 告 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」）董事（「董事」） 會（「董事會」）宣佈本集團截至二零二三年九月三十日止六個月的未經審核中期 業績。本公告已載列本公司二零二三╱二四年中期報告（「二零二三╱二四年中 期報告」）全文，並符合聯交所GEM證券上市規則（「GEM上市規則」）有關中期業 績初步公告附載資料之相關規定。載有GEM上市規則規定的資料之二零二三╱ 二四年中期報告印刷本將於適當時候寄發予本公司股東。 承董事會命 沛然環保顧問有限公司 主席兼執行董事 郭美珩 ...

Financial Performance - The group's revenue for the three months ended June 30, 2023, was approximately HKD 11,200,000, compared to HKD 11,548,000 for the same period in 2022, representing a decrease of about 3.0%[6] - Gross profit for the same period was approximately HKD 5,000,000, slightly down from HKD 5,017,000 in the previous year, indicating a marginal decline of 0.3%[6] - The net profit after tax for the three months ended June 30, 2023, was approximately HKD 100,000, a significant decrease of 75.0% compared to HKD 400,000 for the same period in 2022, primarily due to the absence of government subsidies under the "Employment Support Scheme"[6] - The total comprehensive income for the period was a loss of HKD 100,000, compared to a profit of HKD 370,000 in the same period last year, reflecting a decline of 127.0%[10] - Basic and diluted earnings per share for the period were both HKD 0.02, down from HKD 0.05 in the previous year, representing a decrease of 60.0%[10] - Profit attributable to owners for the three months ended June 30, 2023, was approximately HKD 200,000, down from HKD 400,000 in the same period last year, primarily due to the absence of government subsidies[67] Dividends and Shareholder Returns - The board of directors decided not to declare any dividends for the three months ended June 30, 2023, consistent with the previous year[6] - The company did not declare any dividends for the three months ended June 30, 2023, consistent with the previous year[44] Administrative and Operating Expenses - The group's administrative expenses for the three months ended June 30, 2023, were approximately HKD 5,070,000, a decrease of 6.5% from HKD 5,426,000 in the same period last year[8] - The financing costs for the period were HKD 122,000, up 56.4% from HKD 78,000 in the same period last year[31] - The pre-tax profit before income tax for the period was impacted by various expenses, including employee benefits totaling HKD 7,851,000, which increased by 19.6% from HKD 6,561,000 in the previous year[32] - Administrative expenses decreased by approximately 6.6% from HKD 5,400,000 to HKD 5,100,000 for the same period[66] Revenue Segmentation - The revenue from the Green Building Certification Consulting segment was HKD 6,858,000, an increase of 7.6% from HKD 6,375,000 in the previous year[29] - The green building certification consulting segment contributed approximately 61.3% to the total revenue for the three months ended June 30, 2023[50] - The sustainable development and environmental consulting segment accounted for about 18.2% of total revenue during the same period[50] - Revenue from sustainable development and environmental consulting decreased by 27.6% to HKD 2,000,000 due to project delays[61] - Revenue from environmental, social, and governance (ESG) reporting consulting increased by 10.4% to HKD 1,300,000, also due to post-COVID recovery[62] Project and Contract Updates - The company had 279 contracts with clients in the green building certification consulting segment as of June 30, 2023, an increase from 270 contracts as of March 31, 2023[51] - There were 111 ongoing projects in the sustainable development and environmental consulting segment as of June 30, 2023, up from 107 projects as of March 31, 2023[52] - As of June 30, 2023, the company had 515 ongoing projects with a total contract value of approximately HKD 230,200,000[61] Strategic Focus and Market Position - The company continues to focus on providing consultancy services related to green building certification and sustainable development, with operations primarily in Hong Kong, Macau, and mainland China[14] - The company is seeing increased demand for its services due to regulatory requirements in Hong Kong, such as the Environmental Impact Assessment Ordinance[46] - The company is positioned to benefit from the Hong Kong government's initiatives towards sustainable development and climate action, including the 2050 Climate Action Blueprint[48] Financial Management and Commitments - The company maintains a prudent financial management policy, ensuring a robust liquidity position as of June 30, 2023[71] - The company has unutilized capital commitments of approximately HKD 500,000 related to the initial capital injection into Huaye Green Finance Public Relations Limited as of June 30, 2023[77] - The company has committed to injecting HKD 1,190,000 for the acquisition of approximately 5% equity in SMAC Computing Company Limited, with HKD 200,000 already paid as a deposit[80] Shareholder Information and Governance - As of June 30, 2023, major shareholder Gold Investments holds 360,850,800 shares, representing approximately 51.44% of the company's equity[94] - The board of directors and senior executives collectively own 371,430,800 shares, representing approximately 52.95% of the company's equity[89] - The company has established a trust agreement with Bank of China International Trust to manage the share incentive plan[86] - The company has adhered to all provisions of the corporate governance code as of June 30, 2023[103] - The audit committee consists of three independent non-executive directors, responsible for providing independent opinions on financial reporting processes[107]

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份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。 ALLIED SUSTAINABILITY AND ENVIRONMENTAL CONSULTANTS GROUP LIMITED 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） 二 零 二 三╱二 四 年 第 一 季 度 業 績 公 告 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」）董事（「董事」） 會（「董事會」）宣佈本集團截至二零二三年六月三十日止三個月的未經審核第一 季度業績。本公告已載列本公司二零二三╱二四年第一季度報告（「二零二三╱ 二四年第一季度報告」）全文，並符合聯交所GEM（「GEM」）證券上市規則（「GEM 上市規則」）有關第一季度業績初步公告附載的資料之相關規定。載有GEM上市 規則規定的資料之二零二三╱二四年第一季度報告印刷本將於適當時候寄發 予本公司股東。 承董事會命 沛然環保顧問有限公司 主席兼執行董事 郭美珩 ...

Financial Performance - The group's revenue increased from approximately HKD 43,100,000 for the year ended March 31, 2022, to approximately HKD 46,700,000 for the year ended March 31, 2023, representing a growth of 8.4%[10] - The loss attributable to the owners of the company decreased to approximately HKD 3,300,000 for the year ended March 31, 2023, compared to a loss of approximately HKD 4,900,000 for the year ended March 31, 2022, primarily due to an increase in government subsidies under the Employment Support Scheme[10] - The group reported that for the fiscal year ending March 31, 2023, the overall revenue contributions from its four business segments were approximately 58.8% from green building certification consulting, 24.4% from sustainable development and environmental consulting, 7.4% from acoustics, noise and vibration control, and 9.4% from environmental, social, and governance reporting and consulting[32] - Total revenue increased from approximately HKD 43,100,000 for the year ended March 31, 2022, to approximately HKD 46,700,000 for the year ended March 31, 2023, representing a growth of about 8.4%[42] - Gross profit decreased by approximately 10.8% from about HKD 18,600,000 to approximately HKD 16,600,000, primarily due to increased employee costs and other direct costs[46] - Other income, gains, and losses increased by approximately 285.7% from about HKD 700,000 to approximately HKD 2,700,000, mainly due to higher government subsidies under the Employment Support Scheme[47] - Operating cash outflow for the year ended March 31, 2023, was approximately HKD 1,500,000, a decrease from HKD 5,100,000 for the previous year, mainly due to improved accounts receivable management[51] - As of March 31, 2023, the group had cash and bank balances of approximately HKD 12,900,000, down from HKD 16,400,000 a year earlier, primarily due to a decrease in net bank loan proceeds[52] - The group recorded a loss attributable to owners of approximately HKD 3,300,000 for the year ended March 31, 2023, compared to a loss of approximately HKD 4,900,000 in the previous year[49] - The debt-to-equity ratio as of March 31, 2023, was approximately 12.3%, slightly down from 12.6% a year earlier[56] - The group maintained a prudent financial management policy, ensuring a stable liquidity position as of March 31, 2023[59] Market Expansion and Strategy - The company established a new office in Malaysia in the second half of 2022 to expand its market influence in the Asia-Pacific region[15] - The company aims to strengthen its position as a provider of sustainable development and environmental consulting services in various sectors, including green building and renewable energy[15] - The company has expanded its geographic coverage to the Asia-Pacific region, enhancing its customer-centric approach[20] - The company aims to accelerate the decarbonization process in the Asia-Pacific region through partnerships and industry collaboration, addressing the threats posed by climate change[26] - The group aims to align with the Hong Kong government's initiatives for high-quality development and sustainable urban design, as highlighted in the 2023-2024 fiscal budget[38] - The group is committed to supporting the transition to sustainable development by incorporating emerging and developing economies into its sustainability journey[40] - The company plans to enhance its market presence in the Asia-Pacific region and mainland China through strategic partnerships and innovative technology deployment[65] - The company is actively pursuing market expansion in China through acquisitions and the establishment of subsidiaries, with a focus on environmental consulting services[84] Sustainable Development and ESG Initiatives - The company is actively capturing market demand through its ESG initiatives, which include carbon footprint assessments and climate risk evaluations for real estate[17] - The company is committed to sustainable development, establishing a Responsible Investment Committee to address ESG factors and carbon neutrality, with a focus on enhancing synergy across its business segments[20] - The company has been recognized for its achievements in climate action and resilience, receiving multiple awards including the ESG Best Performance Award and the Hong Kong Environmental Excellence Award[24] - The company emphasizes a strong ethical framework, prioritizing customer satisfaction and environmental protection in its operations[27] - The company actively participates in international initiatives to promote sustainable development awareness within the industry[23] - The company has entered into a revised investment and equity transfer agreement for a 35% stake in a target company, with a total consideration of approximately HKD 7,700,000[88] - The company aims to provide more effective deployment of financial resources through the revised allocation of unutilized net proceeds[94] Operational Developments - The environmental, social, and governance reporting segment launched a one-stop online management platform called Sustainature to streamline data processing and reporting for various enterprises[37] - The company has increased its internal professional team to enhance project bidding capabilities, which may lead to a decrease in gross profit due to additional operational costs[78] - The company plans to expand its services to include acoustic, noise and vibration control, and audiovisual design projects[76] - The company aims to reduce reliance on new business bids by collaborating with engineering consulting firms for sustainable development and environmental consulting services[75] - The company has adjusted its funding distribution to better reflect its current expansion direction, particularly in the environmental consulting sector[84] Shareholder and Financial Policies - The company did not declare any final dividend for the year ended March 31, 2023[11] - The company has adopted a dividend policy to enhance transparency and assist shareholders in making informed investment decisions[117] - The largest customer accounted for 9.8% of the group's total revenue, while the top five customers together represented 29.3%[122] - The largest supplier contributed 9.1% to the group's subcontracting costs, with the top five suppliers totaling 39.7%[122] - As of March 31, 2023, the distributable reserves available to equity shareholders were approximately HKD 13,000,000, down from HKD 16,000,000 in 2022[124] Governance and Compliance - The board of directors confirmed that there were no conflicts of interest with the controlling shareholders during the fiscal year[113] - The company has complied with all applicable laws and regulations without any significant violations for the year ended March 31, 2023[160] - The company has established a remuneration committee to review the compensation policy for all directors and senior management based on performance and market practices[161] - The company has received independence confirmations from all independent non-executive directors as per GEM listing rules[164] - The company has adopted a code of conduct for securities trading by directors, ensuring compliance with GEM listing rules[176] Employee and Share Incentive Plans - The share option plan allows for a maximum of 120,000,000 shares, which is 10% of the total issued shares at the time of listing[132] - The share reward plan allows for a maximum of 37,200,000 shares to be granted to participants, aimed at retaining talented employees[136] - The share incentive plan details are included in the annual report's consolidated financial statements[143] - The board approved an increase in the share limit for the share incentive plan from 37,200,000 shares to 60,000,000 shares to provide more incentives for employees[138] Miscellaneous - The group made charitable donations of HKD 5,000 for the year ended March 31, 2023, compared to HKD 80,000 for the year ended March 31, 2022[179] - The audit committee held four meetings during the year ended March 31, 2023, to review the group's annual report, interim report, and quarterly reports[181] - The group appointed Zhongzhu Global CPA Limited as the independent auditor on April 20, 2023, following the resignation of Daxin Ma Shi Yun CPA Limited[184] - The annual general meeting is scheduled for August 9, 2023, with a suspension of share transfer registration from August 3 to August 9, 2023[185]

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。 ALLIED SUSTAINABILITY AND ENVIRONMENTAL CONSULTANTS GROUP LIMITED 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） 截 至 二 零 二 三 年 三 月 三 十 一 日 止 年 度 之 全 年 業 績 公 告 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」）董事（「董事」） 會（「董事會」）宣佈本集團截至二零二三年三月三十一日止年度的經審核全年 業績。本公告已載列本公司截至二零二三年三月三十一日止年度之年報（「二零 二三年年報」）全文，並符合聯交所GEM證券上市規則（「GEM上市規則」）有關全 年業績初步公告附載資料之相關規定。載有GEM上市規則規定的資料之二零 二三年年報印刷本將於適當時候寄發予本公司股東。 承董事會命 沛然環保顧問有限公司 主席兼執行董事 郭美珩 ...

Financial Performance - The company's revenue for the nine months ended December 31, 2022, was approximately HKD 34,000,000, compared to HKD 33,650,000 for the same period in 2021, representing a growth of 1.03%[5] - Gross profit for the nine months ended December 31, 2022, was approximately HKD 12,000,000, down from HKD 16,120,000 in the previous year, indicating a decline of 25.4%[5] - The company reported a loss attributable to owners of approximately HKD 2,800,000 for the nine months ended December 31, 2022, compared to a profit of HKD 300,000 for the same period in 2021[5] - Other income and gains increased from approximately HKD 300,000 in the previous year to approximately HKD 2,200,000 for the nine months ended December 31, 2022, marking a significant increase of 633.33%[5] - For the three months ended December 31, 2022, the company reported revenue of HKD 11,438,000, a decrease from HKD 12,745,000 in the same quarter of 2021, reflecting a decline of 10.24%[7] - The gross profit for the three months ended December 31, 2022, was HKD 3,597,000, down from HKD 6,954,000 in the same quarter of the previous year, a decrease of 48.3%[7] - The basic loss per share for the nine months ended December 31, 2022, was HKD (0.42), compared to a profit of HKD 0.04 per share for the same period in 2021[9] - The total comprehensive loss for the nine months ended December 31, 2022, was HKD (2,862,000), compared to a total comprehensive income of HKD 291,000 for the same period in 2021[9] Equity and Reserves - The total equity attributable to the owners of the company as of December 31, 2022, was HKD 70,424,000, a decrease from HKD 79,129,000 at the beginning of the period[11] - The company’s accumulated losses increased to HKD 8,696,000 as of December 31, 2022, compared to HKD 5,882,000 at the beginning of the period[11] - The company’s reserves decreased to HKD 577,000 from HKD 597,000 during the reporting period[11] - The company’s other reserves decreased from HKD 68,795,000 to HKD 68,299,000 during the reporting period[11] - The company’s total equity, including non-controlling interests, was HKD 70,449,000 as of December 31, 2022[11] Revenue Segmentation - Revenue from green building certification consulting increased to HKD 21,244,000 for the nine months ended December 31, 2022, up from HKD 16,528,000 in the previous year, representing a growth of approximately 28.5%[36] - The group reported a decrease in revenue from acoustic, noise, and vibration control consulting, which fell to HKD 2,235,000 for the nine months ended December 31, 2022, down from HKD 5,107,000 in the previous year, a decline of approximately 56.3%[36] - The total revenue contributions from the four business segments for the nine months ended December 31, 2022, were approximately 62.4% from green building certification consulting, 20.8% from sustainable development and environmental consulting, 6.6% from acoustics, noise and vibration control, and 10.2% from environmental, social and governance reporting and consulting[59] Expenses and Costs - The company incurred administrative expenses of HKD 15,462,000 for the nine months ended December 31, 2022, slightly up from HKD 15,386,000 in the previous year[7] - The cost of services provided rose by 26.0% to approximately HKD 22,100,000 for the nine months ended December 31, 2022, from approximately HKD 17,500,000 in the previous year[77] - Employee benefits expenses increased to 20,600 thousand HKD for the nine months ended December 31, 2022, up from 16,847 thousand HKD in 2021, reflecting a rise of 22%[41] Government Support and Subsidies - The company received government subsidies totaling 1,786 thousand HKD for the nine months ended December 31, 2022, compared to 191 thousand HKD in the previous year, marking an increase of 834%[39] Financial Management and Commitments - The company maintains a prudent financial management approach, ensuring a robust liquidity position throughout the reporting period[82] - The group has unpaid capital commitments of approximately HKD 500,000 related to the initial capital injection of HKD 1,000,000 for a joint venture[89] - The group has unpaid capital commitments of approximately HKD 447,000 related to the initial capital injection of HKD 1,500,000 for another joint venture[91] Corporate Governance - The company has maintained compliance with all corporate governance code provisions as of December 31, 2022[116] - The roles of the Chairman and CEO have been separated, with Mr. Hu Bojie appointed as CEO on July 1, 2022[116] - The Audit Committee, established on September 23, 2016, consists of three independent non-executive directors and reviews financial reporting processes[123] Market and Business Development - The company aims to expand its project portfolio in Southeast Asia and has established new companies in Thailand, Singapore, and Malaysia to capture business opportunities[65] - The company plans to enhance its environmental, social, and governance consulting services in response to increased demand following regulatory changes[67] - The company is actively seeking business development opportunities to expand its carbon reduction consulting services, driven by rising market demand[71] Shareholder Information - As of December 31, 2022, the beneficial ownership of the company is approximately 52.75% held by key executives[104] - Gold Investments holds 51.44% of the company's shares, with 360,850,800 shares owned[110] - The controlling shareholders have confirmed compliance with the non-competition agreement, with no conflicts of interest reported as of December 31, 2022[114]

Financial Performance - The group's revenue for the six months ended September 30, 2022, was approximately HKD 22,600,000, an increase from HKD 20,905,000 for the same period in 2021, representing a growth of about 8.1%[4] - Gross profit for the same period was approximately HKD 8,400,000, compared to HKD 9,166,000 in the previous year, indicating a decline of about 8.4%[4] - The net loss after tax for the six months was approximately HKD 1,000,000, a slight improvement from a net loss of HKD 1,100,000 in the prior year[4] - Other income increased significantly from approximately HKD 300,000 to HKD 1,500,000, primarily due to government subsidies under the COVID-19 prevention fund[4] - The total comprehensive loss for the period was HKD 1,367,000, compared to a comprehensive income of HKD 915,000 in the previous year[7] - Basic and diluted loss per share for the period was HKD 0.20, compared to a profit of HKD 0.14 per share in the same period last year[7] - The company reported a net loss of HKD 1,071 million for the six months ended September 30, 2022, compared to a net loss of HKD 1,026 million for the same period in 2021[10] - The company reported a pre-tax loss of HKD 1,010,000 for the six months ended September 30, 2022, slightly improved from a loss of HKD 1,026,000 in the previous year[41] - The net loss attributable to owners for the six months ended September 30, 2022, was approximately HKD 1,000,000, a slight improvement from a loss of HKD 1,100,000 in the same period of 2021[101] Cash Flow and Assets - Cash and cash equivalents decreased to HKD 13,883 million from HKD 16,449 million as of March 31, 2022, reflecting a decline of approximately 15.6%[9] - Operating cash flow for the six months ended September 30, 2022, was HKD 308 million, a significant improvement from a cash outflow of HKD 4,158 million in the same period of the previous year[13] - The company reported a decrease in cash and cash equivalents of HKD 2,566,000 for the period, compared to a decrease of HKD 4,671,000 in the prior year[14] - As of September 30, 2022, total assets amounted to HKD 97,274 million, a decrease from HKD 97,253 million as of March 31, 2022[9] - The company's total equity as of September 30, 2022, was HKD 72,281 million, down from HKD 73,914 million as of March 31, 2022, indicating a decrease of about 2.2%[9] - The company's total liabilities decreased to HKD 19,765 million from HKD 21,121 million, reflecting a decline of about 6.4%[9] Revenue Segmentation - The company’s revenue contributions from its four business segments were approximately 60.7% from green building certification consulting, 19.6% from sustainable development and environmental consulting, 8.8% from acoustics, noise and vibration control, and 10.9% from environmental, social, and governance reporting and consulting[80] - Revenue from green building certification consulting surged by 43.9%, rising from approximately HKD 9,500,000 to approximately HKD 13,700,000, primarily due to new contracts and significant progress in ongoing projects[94] - Revenue from sustainable development and environmental consulting decreased by 15.1%, from approximately HKD 5,200,000 to approximately HKD 4,400,000, mainly due to a reduction in the number of new contracts awarded[94] - Revenue from acoustic, noise, and vibration control consulting dropped by approximately 39.5%, from approximately HKD 3,300,000 to approximately HKD 2,000,000, largely due to project delays caused by the COVID-19 pandemic[95] - Revenue from environmental, social, and governance reporting and consulting fell by 13.8%, from approximately HKD 2,900,000 to approximately HKD 2,500,000, attributed to intense market competition[95] Expenses and Liabilities - The company reported an increase in administrative expenses, totaling approximately HKD 9,914,000 for the six months, compared to HKD 9,943,000 in the previous year[6] - The cost of services rose by approximately 21.4% from HKD 11,700,000 to HKD 14,200,000, primarily due to increased subcontracting costs for ecological and environmental monitoring services[98] - Gross profit decreased by about 8.8% from HKD 9,200,000 to HKD 8,400,000, attributed to higher subcontracting and direct labor costs[98] - The company’s total liabilities increased to HKD 24,993,000 as of September 30, 2022, from HKD 21,339,000 as of March 31, 2022, reflecting a rise of 17.4%[43] Corporate Governance and Compliance - The company has maintained compliance with all corporate governance codes during the six months ending September 30, 2022[145] - The audit committee, consisting of three independent non-executive directors, has reviewed the financial reporting procedures and discussed financial matters with management[152] - The company has adopted a securities trading code for directors, ensuring adherence to trading standards as of September 30, 2022[147] - The role of the chairman and CEO was separated on July 1, 2022, with the appointment of Mr. Hu Bojie as CEO[145] - The company has confirmed that there are no circumstances requiring disclosure under GEM Listing Rules as of September 30, 2022[149] Market Position and Future Plans - The company aims to enhance its market position by leveraging the growing demand for sustainable building practices driven by government regulations[77] - The company aims to expand its business into Southeast Asia, having established new companies in Thailand, Singapore, and Malaysia to provide tailored services[86] - The company plans to offer comprehensive green finance, sustainable development strategies, and ESG consulting services, including compliance and due diligence services[88] - The demand for ESG consulting services is expected to increase due to strengthened disclosure requirements, which will expand the company's business scope in this area[88] - The company is actively seeking business development opportunities to expand its carbon reduction consulting services in response to rising market demand[92] Shareholder Information - As of September 30, 2022, the beneficial ownership of shares by Ms. Guo and Mr. Hu in the company is approximately 370,055,799 shares, representing 52.75% of the total shares[133] - Gold Investments, a company registered in the British Virgin Islands, holds 360,850,800 shares, accounting for 51.44% of the total shares[139] - Dr. Huang Yonghao holds 54,580,800 shares, which is 7.78% of the total shares[139] - City Beat Limited owns 42,776,200 shares, representing 6.10% of the total shares[139] Employee and Operational Updates - The total number of employees increased from 68 to 76 as of September 30, 2022, reflecting the company's commitment to maintaining good relations with its workforce[106] - The company has fully resumed operations post-COVID-19, with no significant impact on its financial performance expected as of the report date[131] - The company will continue to monitor the developments of COVID-19 and assess its impact on financial conditions and operational performance[131]