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。 SIMPLICITY HOLDING LIMITED 倩 碧 控 股 有 限 公 司* （股份代號：8367） （於開曼群島註冊成立之有限公司） 截至二零二五年三月三十一日止年度之 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乃為較其他於聯交所上市之公司帶有較高投資風險之中小型公司提供一 個上市之市場。有意投資者應了解投資於該等公司之潛在風險，並應經過審慎 周詳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 賣之證券承受更大的市場波動風險，同時無法保證在GEM買賣的證券會有高 流通量的市場。 本公告載有遵照聯交所GEM證券上市規則（「GEM上市規則」）規定提供的詳情， 旨在提供有關倩碧控股有限公司（「本公司」）的資料，而本公司董事（各自為「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 ...

今日，港股又乘假期抢跑，主要指数集体收涨，恒生指数涨1.74%，国指涨1.92%，恒生科技指数涨3.08%。 | 代码 | 名称 | | 最新价 | 涨跌额 | 涨跌幅 | | --- | --- | --- | --- | --- | --- | | 800000 | 恒生指数 | O | 22504.68 | +385.27 | 1.74% | | 800100 | 国企指数 | | 8231.04 | +154.78 | 1.92% | | 800700 | 恒生科技指数 | | 5244.06 | +156.64 | 3.08% | 科网股全线大涨，小米集团涨超6%，阿里巴巴、京东涨超3%，腾讯涨超2%，美团、网易、百度涨超1%。 | 代码 | 名称 | | 最新价 | 涨跌额 | 涨跌幅 | 总市值v | | --- | --- | --- | --- | --- | --- | --- | | 00700 | 腾讯控股 | O | 487.800 | +10.600 | 2.22% | 44894.05亿 | | 09988 | 阿里巴巴-W | | 122.000 | +4.500 | 3.83 ...

Financial Performance - For the six months ended September 30, 2024, the company reported a basic loss per share of HKD 10,889,000 compared to HKD 8,962,000 for the same period in 2023[6]. - The company reported a net loss of approximately HKD 10,889,000 for the six months ended September 30, 2024, compared to a loss of HKD 8,962,000 in the same period last year[48]. - The company’s total comprehensive expenses for the period amounted to HKD 10,889,000, up from HKD 8,962,000 in the previous year[40]. - The company reported a total loss before tax of HKD 8,759,000 for the period[57]. - The net loss before tax for the period was HKD 10,855,000, compared to a loss of HKD 8,759,000 in the previous year, representing a 23.87% increase in losses[61]. - Loss attributable to owners of the company was HKD 10,889,000, up from HKD 8,962,000, indicating a 21.43% increase in losses[62]. - Basic and diluted loss per share was HKD 0.95, compared to HKD 0.93 in the previous year, reflecting a slight increase of 2.15%[62]. Revenue and Segments - Revenue for the six months ended September 30, 2024, was HKD 48,980,000, a decrease of 3.15% compared to HKD 50,576,000 in 2023[61]. - The total revenue for the period was HKD 48,980,000, with a significant contribution from beverage operations amounting to HKD 37,606,000[56]. - Revenue from the Chinese cuisine segment was HKD 10,667,000, while the Thai cuisine segment generated HKD 6,957,000[56]. - The segment for aircraft engine maintenance and repair services generated revenue of approximately HKD 37.60 million, accounting for 76.78% of total revenue[125]. - The segment "Baba Nyonya" recorded revenue of approximately HKD 5.25 million, representing 10.72% of total revenue, a decrease of 55.49% year-on-year due to market instability[123]. - The revenue for the "麻酸樂╱嫲孫樂" restaurant was approximately HKD 6.12 million, accounting for 12.50% of total revenue, which is a decrease of 42.60% compared to the same period last year due to market instability[180]. Assets and Liabilities - The company’s current liabilities net value was approximately HKD 9,315,000 as of September 30, 2024, indicating significant uncertainty regarding its ability to continue as a going concern[48]. - Current liabilities rose significantly to HKD 48,095,000 from HKD 24,140,000, indicating a 99.67% increase[63]. - The company’s total liabilities stood at HKD 35,269,000 as of September 30, 2024[88]. - The company’s deferred tax liabilities amounted to HKD 2,256,000 as of September 30, 2024[93]. - Total assets amounted to HKD 69,713,000 as of September 30, 2024, with cash and bank balances at HKD 8,530,000[81]. - The total liabilities of the company amounted to HKD 61.83 million, with total assets of HKD 85.39 million, indicating a healthy asset-to-liability ratio[70]. Cash Flow and Operating Activities - Cash generated from operating activities was HKD 9,745,000, an increase from HKD 5,123,000 year-over-year[46]. - The company’s cash and cash equivalents increased to HKD 12,745,000 at the end of the period, compared to HKD 9,754,000 at the end of the previous year[46]. - Current assets increased to HKD 38,780,000 from HKD 24,930,000, showing a growth of 55.61%[63]. - Current assets as of September 30, 2024, were approximately HKD 38.8 million, an increase from HKD 24.9 million as of March 31, 2024, with cash and bank balances at approximately HKD 12.7 million[148]. Cost Management - The company plans to implement cost control measures to reduce discretionary spending and administrative costs to improve financial performance[50]. - Employee costs, including director remuneration, decreased to HKD 11,096,000 from HKD 17,432,000, reflecting a reduction of 36.4%[95]. - Employee costs decreased by approximately 36.60% to HKD 11.49 million, down from HKD 18.12 million in the previous year, primarily due to a reduction in workforce[137]. - Rental and related expenses for the six months ended September 30, 2024, were approximately HKD 1.22 million, a decrease of about 43.39% compared to HKD 2.16 million for the same period last year[140]. - Utility expenses totaled approximately HKD 0.65 million for the six months ended September 30, 2024, down from HKD 1.82 million in the previous year, mainly due to the contraction of the restaurant business[141]. - Other expenses increased by approximately 42.50% to HKD 13.05 million for the six months ended September 30, 2024, compared to HKD 9.16 million for the same period in 2023, primarily due to increased engineering business expenses[143]. Fundraising and Capital Structure - The company is actively considering fundraising activities, including rights issues and public offerings, to raise new capital[49]. - The company has entered into a placement agreement to issue up to 230,160,000 new shares at a price of HKD 0.017 per share[71]. - The company did not assume the exercise of unexercised share options in calculating diluted loss per share, as it would reduce the loss per share[6]. - The company has 1,150,839,695 shares issued and fully paid as of September 30, 2024, with a total capital of HKD 11,508 thousand[188]. - There are 80,000,000 stock options granted under the stock option plan that remain unexercised as of September 30, 2024[177]. Corporate Governance and Compliance - The company has complied with all applicable corporate governance code provisions as of September 30, 2024[181]. - The company has issued at least 25% of its total shares to the public as required by GEM listing rules[183]. Market Outlook and Future Plans - Future performance of the restaurant business will be influenced by changing consumer patterns and improved economic outlook due to recent government measures[190]. - Support for dining consumption is expected from the mainland economic outlook and US interest rate cuts[190]. - The company aims to expand its product lines in food packaging and ready-to-eat products, along with increasing marketing efforts and sales incentives[133]. - The company is collaborating with food delivery companies to enhance its food distribution to customers[178]. - The company plans to participate in food exhibitions to promote its takeaway product line[178].

Financial Performance - For the six months ended September 30, 2024, the group's revenue was approximately HKD 48.98 million, a decrease of about HKD 1.60 million or 3.16% compared to HKD 50.58 million for the same period in 2023[5] - The loss for the six months ended September 30, 2024, was approximately HKD 10.89 million, compared to a loss of HKD 8.96 million for the same period in 2023[5] - Basic loss per share for the six months ended September 30, 2024, was approximately HKD 0.95, compared to HKD 0.93 for the same period in 2023[5] - The group recorded other income of HKD 0.16 million for the six months ended September 30, 2024, compared to HKD 0.035 million for the same period in 2023[8] - The group incurred financing costs of HKD 0.626 million for the six months ended September 30, 2024, compared to HKD 0.575 million for the same period in 2023[8] - The group reported a net loss of approximately HKD 10,889,000 for the six months ended September 30, 2024, with current liabilities amounting to HKD 9,315,000, indicating significant uncertainty regarding the group's ability to continue as a going concern[27] - The group incurred a loss before tax of HKD 10,855,000 for the six months ended September 30, 2024, compared to a loss of HKD 8,759,000 for the same period in 2023[41] - The company reported a pre-tax loss of HKD 10,889,000 for the six months ended September 30, 2024, compared to a loss of HKD 8,962,000 for the same period in 2023[65] - The company reported a net loss attributable to shareholders of approximately HKD 10.89 million for the six months ended September 30, 2024, compared to a loss of HKD 18.96 million in the same period last year[93] Assets and Liabilities - Total non-current assets as of September 30, 2024, amounted to HKD 46.61 million, an increase from HKD 44.78 million as of March 31, 2024[18] - Current assets as of September 30, 2024, totaled HKD 38.78 million, compared to HKD 24.93 million as of March 31, 2024[18] - Current liabilities as of September 30, 2024, were HKD 48.10 million, up from HKD 24.14 million as of March 31, 2024[18] - The net asset value as of September 30, 2024, was HKD 23.56 million, a decrease from HKD 34.44 million as of March 31, 2024[20] - The total assets of the group as of September 30, 2024, amounted to HKD 85,386,000, while total liabilities were HKD 61,831,000[45] - Total assets as of September 30, 2024, amounted to HKD 69,713,000, an increase from HKD 57,930,000 as of March 31, 2024[47] - Total liabilities as of September 30, 2024, were HKD 35,269,000, compared to HKD 31,729,000 as of March 31, 2024[48] Revenue Breakdown - Total revenue for the six months ended September 30, 2024, was HKD 48,980,000, with the breakdown as follows: Chinese cuisine HKD 6,123,000, Malaysian cuisine HKD 5,251,000, and aircraft engine maintenance services HKD 37,606,000[41] - The "麻酸樂╱嫲孫樂" brand generated revenue of approximately HKD 6.12 million, accounting for 12.50% of total revenue, representing a 42.60% decrease year-on-year[74] - The "泰巷" brand recorded zero revenue, a 100.00% decrease compared to the previous year, due to lease expiration[74] - The "峇峇娘惹" brand achieved revenue of approximately HKD 5.25 million, making up 10.72% of total revenue, down 55.49% year-on-year[74] Cost Management - The group is actively implementing cost control measures to reduce discretionary spending and administrative costs to improve financial performance[27] - Employee costs decreased by approximately 36.60% to HKD 11.49 million, down from HKD 18.12 million in the previous year, primarily due to a reduction in staff[84] - The cost of raw materials and consumables increased by 30.38% to approximately HKD 25.00 million, compared to HKD 19.17 million in the previous year[81] Capital and Fundraising - The group plans to raise new capital through fundraising activities, including a placement agreement to issue up to 230,160,000 new shares at a price of HKD 0.017 per share[27] Governance and Compliance - The company has adhered to the corporate governance code as per GEM listing rules throughout the reporting period[103] - The company has established an audit committee consisting of two independent non-executive directors to oversee internal audit functions and financial reporting[109] - The total number of shares issued by the company is at least 25% held by the public, in compliance with GEM listing rules[108] Dividends - The board of directors did not recommend the payment of an interim dividend for the six months ended September 30, 2024, consistent with the previous year[5] - The company did not declare or propose any dividends for the six months ended September 30, 2024, consistent with the previous year[64] - The board has resolved not to recommend an interim dividend for the six months ending September 30, 2024, consistent with the previous year[102] Segment Performance - The group reported a total segment loss of HKD 1,535,000 for the six months ended September 30, 2024, with individual segment losses as follows: Chinese cuisine HKD 1,883,000, Thai cuisine HKD 303,000, and Malaysian cuisine HKD 1,272,000[41] Reporting Standards - The group’s financial statements are prepared in accordance with the Hong Kong Financial Reporting Standards and are presented in Hong Kong dollars (HKD)[26] - The group has not adopted any new or revised Hong Kong Financial Reporting Standards that have been issued but are not yet effective during the reporting period[24] Other Information - The company has no significant contingent liabilities or capital commitments as of September 30, 2024[97][99] - No significant investments, acquisitions, or disposals of subsidiaries occurred during the six months ending September 30, 2024[101] - Other income decreased by 354.29% to approximately HKD 0.16 million, down from HKD 0.04 million, mainly due to reduced rental income[82]

Financial Performance - Total revenue for the fiscal year ending March 31, 2024, was HKD 91,852,000, representing a 33.7% increase from HKD 68,702,000 in the previous year[11]. - The company reported a profit before tax of HKD 7,873,000, a significant recovery from a loss of HKD 37,040,000 in the prior year[11]. - Net profit attributable to shareholders was HKD 8,247,000, compared to a loss of HKD 34,451,000 in the previous year[11]. - The company recorded total revenue of approximately HKD 91.85 million for the fiscal year ending March 31, 2024, an increase of 33.7% compared to HKD 68.70 million in the previous fiscal year[24]. - Basic earnings per share increased to HKD 0.86 from a loss of HKD 3.61 per share in the previous year[197]. - The company recognized a fair value gain of HKD 13,380,000, contributing positively to the overall financial performance[197]. Assets and Liabilities - Total assets decreased to HKD 69,713,000 from HKD 85,227,000, while total liabilities also decreased to HKD 35,269,000 from HKD 71,053,000[11]. - Non-current assets decreased to HKD 44,783,000 from HKD 53,066,000, while current assets fell to HKD 24,930,000 from HKD 32,161,000[11]. - Current liabilities significantly decreased to HKD 24,140,000 from HKD 54,206,000, improving the company's liquidity position[198]. - Non-current liabilities decreased from HKD 16,847,000 to HKD 11,129,000, a reduction of approximately 34.5% year-over-year[200]. - The capital debt ratio decreased to 14.0% from 32.3% as of March 31, 2023, indicating a stronger equity position[130]. Equity and Shareholder Information - The company's total equity increased to HKD 34,444,000, up from HKD 14,174,000 in the previous year, indicating improved financial health[11]. - The total equity attributable to owners of the company increased from HKD 14,207,000 to HKD 34,477,000, reflecting a growth of about 143%[200]. - The company has approximately zero distributable reserves as of March 31, 2024, down from HKD 3.8 million as of March 31, 2023[136]. - The board did not recommend any dividend for the year ending March 31, 2024, consistent with the previous year[39]. Operational Focus and Future Outlook - The company is focusing on expanding its restaurant business, with multiple locations across Hong Kong, including new leases and operational strategies[16]. - Future outlook includes potential market expansion and new product development to enhance revenue streams[16]. - The company aims to enhance its market presence and explore new product development opportunities in the upcoming fiscal year[197]. - Future outlook includes a focus on improving operational efficiency and potential strategic acquisitions to drive growth[197]. Governance and Compliance - The company is committed to maintaining compliance with GEM listing rules and ensuring accurate financial reporting[3]. - The board consists of two executive directors and three independent non-executive directors, ensuring a diverse composition and sufficient independent elements[62]. - The company has adopted a board diversity policy, considering various factors such as gender, age, cultural background, and professional experience in selecting candidates[69]. - The independent non-executive directors play a crucial role in providing independent opinions and participating in various committees, enhancing governance standards[71]. - The company has maintained compliance with GEM Listing Rules regarding the appointment of independent non-executive directors, with at least one possessing appropriate professional qualifications[64]. Employee and Operational Costs - Employee costs decreased by approximately 16.84% to HKD 32.30 million, attributed to the absence of any share-based payments in the fiscal year[29]. - The total employee cost for the year ended March 31, 2024, was approximately HKD 32.3 million, a decrease from HKD 38.8 million in the previous year[166]. - The company has 116 full-time employees and 25 part-time employees, an increase from 98 full-time and 51 part-time employees in the previous year[166]. Audit and Financial Reporting - The independent auditor's report confirms that the consolidated financial statements fairly present the financial position of the group as of March 31, 2024, in accordance with Hong Kong Financial Reporting Standards[179]. - The Audit Committee believes that the consolidated financial statements for the fiscal year ending March 31, 2024, comply with applicable accounting standards and GEM listing rules[100]. - The independent auditor, Fan Chen & Co., received a total fee of HKD 680,000 for audit services for the year ending March 31, 2024[112]. Risk Management - The board of directors is responsible for establishing internal control measures and risk management systems to ensure the achievement of objectives and protection of assets[108]. - The company has identified impairment assessments of property, plant, and equipment, and right-of-use assets as a key audit matter due to the significant judgments and estimates involved[183]. - The impairment assessment of intangible assets and goodwill is also recognized as a key audit matter due to the importance of goodwill to the consolidated financial statements and the significant management judgments involved[185].

Financial Performance - For the fiscal year ending March 31, 2024, the group's revenue was approximately HKD 91.85 million, an increase of about HKD 23.15 million or 33.70% compared to HKD 68.70 million for the previous year[6]. - The profit for the fiscal year ending March 31, 2024, was approximately HKD 8.25 million, a significant recovery from a loss of HKD 34.63 million in the previous year[6]. - Earnings per share for the fiscal year ending March 31, 2024, was approximately HKD 0.86, compared to a basic loss of HKD 3.61 per share for the previous year[8]. - The company reported a total comprehensive income of HKD 8.25 million for the fiscal year ending March 31, 2024, compared to a loss of HKD 34.45 million in the previous year[7]. - The group recorded a net income of approximately HKD 0.33 million for the year ended March 31, 2024, compared to a net loss of HKD 6.76 million for the year ended March 31, 2023, representing a decrease in loss of approximately HKD 7.09 million[67]. - The group reported a profit attributable to owners of the company of approximately HKD 8.25 million for the year ended March 31, 2024, compared to a loss of approximately HKD 34.63 million for the year ended March 31, 2023, mainly due to increased revenue from engineering operations[78]. Assets and Liabilities - Total non-current assets as of March 31, 2024, were valued at HKD 44.78 million, down from HKD 53.07 million in the previous year[10]. - Current assets decreased to HKD 24.93 million as of March 31, 2024, from HKD 32.16 million in the previous year[10]. - Total current liabilities decreased significantly to HKD 24.14 million from HKD 54.21 million in the previous year, indicating improved liquidity[10]. - The net asset value increased to HKD 34.44 million as of March 31, 2024, compared to HKD 14.17 million in the previous year[11]. - Total assets as of March 31, 2024, amounted to HKD 69,713,000, with the largest portion in cash and bank balances (HKD 8,530,000)[38]. - Total liabilities as of March 31, 2024, were HKD 35,269,000, with significant liabilities in trade and other payables (HKD 1,148,000)[38]. Revenue Breakdown - Revenue from restaurant operations for the year 2024 was HKD 48,728,000, a decline from HKD 60,415,000 in 2023[32]. - The revenue from aircraft engine frame maintenance and repair services surged to HKD 42,162,000, compared to HKD 2,814,000 in the previous year[32]. - Revenue from the "麻酸樂╱嫲孫樂" brand was approximately 18.80 million HKD, representing 20.47% of total revenue, a decrease of 14.31% compared to the previous year[59]. - Revenue from the "泰巷" brand was approximately 6.92 million HKD, accounting for 7.53% of total revenue, a decrease of 53.96% compared to the previous year[59]. - Revenue from the "峇峇娘惹" brand was approximately 23.01 million HKD, representing 25.05% of total revenue, a decrease of 1.88% compared to the previous year[60]. - Total revenue for the year 2024 reached HKD 91,852,000, up from HKD 68,702,000 in 2023[32]. Expenses and Costs - The company reported a significant increase in employee costs, totaling HKD 32,296,000 in 2024 compared to HKD 38,842,000 in 2023[44]. - Employee costs amounted to approximately HKD 32.30 million for the year ended March 31, 2024, a decrease of about 16.84% from HKD 38.84 million for the year ended March 31, 2023, primarily due to the absence of any share-based payments[68]. - Rental and related expenses were approximately HKD 1.37 million for the year ended March 31, 2024, a decrease of about 42.19% from HKD 2.37 million for the year ended March 31, 2023[71]. - Financing costs increased to approximately HKD 1.07 million for the year ended March 31, 2024, from HKD 0.79 million for the year ended March 31, 2023, mainly due to an increase in bank and other borrowing interest[77]. - Utility expenses totaled approximately HKD 2.97 million for the year ended March 31, 2024, compared to HKD 3.15 million for the year ended March 31, 2023, primarily due to tightened cost control[72]. - The company recorded a 15.10% increase in the cost of materials and consumables, totaling approximately 33.16 million HKD compared to 28.81 million HKD in the previous year[65]. Accounting Policies and Standards - The implementation of new and revised Hong Kong Financial Reporting Standards did not have a significant impact on the group's financial performance for the current and prior years[14]. - The amendments to HKAS 12 regarding deferred tax related to single transactions will affect the recognition of deferred tax assets and liabilities starting from the earliest comparative period[16]. - The group has made changes to its accounting policies to reflect the cancellation of the offsetting mechanism for mandatory provident fund contributions and long service payments[19]. - The group will apply the guidance from the Hong Kong Institute of Certified Public Accountants regarding the accounting impact of the cancellation of the offsetting mechanism starting from May 1, 2025[17]. - The company has not yet applied the newly issued but not yet effective Hong Kong Financial Reporting Standards, which may impact future financial performance[26]. Dividends - The board of directors did not recommend the payment of a final dividend for the fiscal year ending March 31, 2024, consistent with the previous year[6]. - The company did not declare any dividends for the year ended March 31, 2024, consistent with the previous year[48]. - The board of directors did not recommend the payment of any dividends for the year ended March 31, 2024, consistent with the previous year[79]. Company Operations - The company operates primarily in restaurant operations, food and beverage sales, and aircraft engine frame maintenance and repair services[13]. - The company plans to reduce restaurant staff to minimize labor costs and negotiate rent discounts with landlords as part of its future strategy[63].

Financial Performance - For the three months ended September 30, 2023, the company reported revenue of HKD 22,914,000, representing a 30.7% increase from HKD 17,534,000 in the same period of 2022[11] - For the six months ended September 30, 2023, the company achieved revenue of HKD 50,576,000, up 54.2% from HKD 32,817,000 in the prior year[11] - The company recorded a loss before tax of HKD 5,539,000 for the three months ended September 30, 2023, an improvement from a loss of HKD 7,660,000 in the same period of 2022[11] - The loss for the six months ended September 30, 2023, was HKD 8,962,000, compared to a loss of HKD 17,161,000 in the previous year, indicating a significant reduction in losses[11] - Basic loss per share for the three months ended September 30, 2023, was HKD 0.58, compared to HKD 0.80 for the same period in 2022[13] - The overall comprehensive loss for the six months ended September 30, 2023, was HKD 8,962,000, a decrease from HKD 17,283,000 in the same period of 2022[13] - The company reported a net loss of HKD 8,962,000 for the six months ended September 30, 2023, compared to a loss of HKD 17,161,000 in the previous period, indicating an improvement of about 47.8%[18] - For the six months ended September 30, 2023, the total revenue of the company was approximately HKD 50.6 million, representing a 54.3% increase compared to HKD 32.8 million for the same period last year[74] Costs and Expenses - The company incurred material costs of HKD 7,338,000 for the three months ended September 30, 2023, which is an increase from HKD 6,848,000 in the same period of 2022[11] - Employee costs for the three months ended September 30, 2023, were HKD 8,821,000, up from HKD 7,882,000 in the previous year[11] - Employee costs, including director remuneration, increased to HKD 17,432,000 for the six months ended September 30, 2023, from HKD 13,932,000 in the same period of 2022, marking a 25.5% rise[45] - The company incurred financing costs of HKD 575,000 for the six months ended September 30, 2023, up from HKD 411,000 in the same period of 2022, representing a 39.9% increase[44] - Total other income for the six months ended September 30, 2023, was HKD 35,000, a significant decrease of 90.4% from HKD 363,000 in the same period of 2022[5] Assets and Liabilities - As of September 30, 2023, the company's non-current assets totaled HKD 51,738,000, a decrease from HKD 53,066,000 as of March 31, 2023, representing a decline of approximately 2.5%[15] - The company's current liabilities increased to HKD 57,505,000 from HKD 54,206,000, marking an increase of about 6.7%[16] - The total assets as of September 30, 2023, amounted to HKD 79,294,000, with total liabilities of HKD 72,830,000[37] - The total equity attributable to the owners of the company decreased to HKD 6,497,000 from HKD 15,459,000, a decline of approximately 58.0%[16] - The company's cash and cash equivalents decreased to HKD 9,754,000 from HKD 15,526,000, a reduction of about 37.9%[20] - The company's current liabilities net amount was HKD (29,949,000) as of September 30, 2023, compared to HKD (22,045,000) as of March 31, 2023, indicating a worsening of liquidity position[24] - The company’s total liabilities increased to HKD 72,830,000 from HKD 70,801,000, representing an increase of about 2.9%[16] - The current ratio decreased to 0.5 times, down from 1.5 times as of March 31, 2023, indicating a decline in liquidity[86] - The debt-to-equity ratio increased to 90.0% as of September 30, 2023, compared to 29.7% as of March 31, 2023, reflecting a significant rise in leverage[86] Revenue Segmentation - The segment revenue breakdown includes Chinese cuisine at HKD 10,667,000, Thai cuisine at HKD 6,957,000, Malaysian cuisine at HKD 11,797,000, and food ingredient sales at HKD 786,000[33] - The segment loss for Chinese cuisine was HKD 2,467,000, Thai cuisine was HKD 451,000, and Malaysian cuisine was HKD 1,255,000[33] - The "Masaun Le/Masan Le" brand generated revenue of approximately HKD 10.7 million, accounting for 21.2% of total revenue, remaining stable compared to the previous year[68] - The "Thai Lane" brand recorded revenue of approximately HKD 7.0 million, which is a slight decrease of 9.1% compared to the same period last year[70] - The "Baba Nyonya" brand achieved revenue of approximately HKD 11.8 million, representing a slight decrease of 5.4% year-on-year[70] - The "Sales of Ingredients" segment reported revenue of approximately HKD 0.8 million, a significant decrease of 72.4% compared to the previous year due to a steady decline in sales volume[70] - The aircraft engine maintenance and repair services segment generated revenue of approximately HKD 20.3 million, accounting for 40.1% of total revenue[70] Operational Developments - The company plans to continue expanding its market presence and developing new products and technologies to drive future growth[11] - The company plans to expand its food packaging and takeaway product lines to enhance sales and marketing efforts[66] - The company completed the acquisition of an engineering company providing aircraft engine maintenance services in early 2023[67] - The company anticipates stable and increasing positions in aircraft engine maintenance due to improved construction industry conditions and increased air travel[67] - The company is implementing cost-saving measures, including reducing restaurant staff usage and negotiating rent discounts[66] Governance and Compliance - The company has not applied any new accounting standards that have been issued but not yet effective, and is currently assessing their potential impact[29] - The company has adopted the corporate governance code as per GEM Listing Rules Appendix 15, ensuring compliance with all applicable provisions as of September 30, 2023[111] - The audit committee, established on January 29, 2018, is responsible for reviewing the financial reporting principles and internal control systems of the group[113] - The interim financial statements have been reviewed by the audit committee, which confirmed their compliance with applicable accounting standards and GEM Listing Rules[114] Workforce and Shareholder Information - The workforce increased to 106 full-time employees and 58 part-time employees as of September 30, 2023, compared to 98 full-time and 51 part-time employees as of March 31, 2023[96] - Major shareholders Smarty Task Limited and Smarty Gain Limited each hold approximately 8.29% of the company's shares, totaling 95,419,848 shares[103] - The company has adopted a share option scheme to attract and retain talent, with 80,000,000 options granted but not exercised as of September 30, 2023[109] - There were no significant transactions or contracts involving directors or their associates during the reporting period[106] - The company has maintained good working relationships with its employees, which is considered key to its sustainable development[96]

香港交易及結算所有限公司及香港聯合交易所有限公司對本公告之內容概不負責，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。 SIMPLICITY HOLDING LIMITED 倩 碧 控 股 有 限 公 司* （於開曼群島註冊成立之有限公司） （股份代號：8367） 截至二零二三年九月三十日止六個月 中期業績公告 倩碧控股有限公司（「本公司」）董事會（「董事會」）欣然宣佈本公司及其附屬 公司（統稱「本集團」）截至二零二三年九月三十日止六個月之未經審核綜合業績 （「中期業績」）。本公告載列本集團截至二零二三年九月三十日止六個月的中期 報告全文，其內容乃根據香港聯合交易所有限公司（「香港聯交所」）GEM 證券上 市規則（「GEM 上市規則」）的相關披露規定而編製。中期業績已獲董事會及董事 會轄下審核委員會審閱。 本 業 績 公 告 於 本 公 司 網 站 (www.simplicityholding.com) 及 香 港 聯 交 所 網 站 (www.hkexnews.hk) 刊載。本公司截至二零二三年九月三十日止六個月的中期報 ...

Financial Performance - The Group's revenue for the three months ended June 30, 2023, was HKD 27,662,000, representing a 81.2% increase compared to HKD 15,283,000 for the same period in 2022[6]. - The Group reported a net loss of HKD 3,422,000 for the three months ended June 30, 2023, a significant improvement from a net loss of HKD 9,501,000 in the same period last year, reflecting a 64.0% reduction in losses[6]. - The total comprehensive loss for the period was HKD 3,422,000, compared to HKD 9,599,000 in the previous year, indicating a 64.3% decrease[6]. - The Group's basic loss per share improved to HKD 0.36 from HKD 0.99, reflecting a 63.6% reduction in loss per share[6]. - The company reported a pre-tax loss of HKD 9,298,000 for the three months ended June 30, 2023, compared to a loss of HKD 6,670,000 in the same period of 2022[24]. - The loss attributable to owners of the company decreased to approximately HKD 3.4 million for the three months ended June 30, 2023, from a loss of approximately HKD 9.5 million for the same period in 2022, mainly due to reduced share-based payments[52]. Revenue Breakdown - Revenue from Chinese cuisine was HKD 5,465,000, up 3.3% from HKD 5,293,000 in the previous year[18]. - Revenue from Thai cuisine increased by 9.8% to HKD 4,077,000 from HKD 3,748,000[18]. - Revenue from Malaysian cuisine rose by 22.0% to HKD 5,865,000 compared to HKD 4,806,000 in 2022[18]. - Revenue from aircraft engine frame maintenance and repair services was HKD 11,469,000, with no revenue reported in the previous year[18]. - The revenue from the restaurant "麻酸樂╱嫲孫樂" was approximately HKD 5.5 million, representing 19.8% of total revenue, with a year-on-year increase of 3.2%[41]. - The revenue from the restaurant "泰巷" was approximately HKD 4.1 million, accounting for 14.7% of total revenue, with a year-on-year increase of 8.8%[41]. - The revenue from the restaurant "峇峇娘惹" was approximately HKD 5.9 million, representing 21.2% of total revenue, with a year-on-year increase of 22.0%[42]. - The revenue from aircraft engine maintenance and repair services amounted to approximately HKD 11.5 million, accounting for 41.5% of total revenue for the three months ended June 30, 2023[42]. Cost and Expenses - The cost of materials and consumables used increased to HKD 11,833,000, up from HKD 5,941,000, indicating a 99.5% rise in costs[6]. - Employee costs rose to HKD 9,298,000, compared to HKD 6,670,000, marking an increase of 39.6%[6]. - Other expenses decreased by approximately 50.7% from HKD 7.3 million for the three months ended June 30, 2022, to HKD 3.6 million for the same period in 2023, primarily due to a reduction in share-based payments[50]. - Financing costs increased from approximately HKD 0.2 million for the three months ended June 30, 2022, to approximately HKD 0.3 million for the same period in 2023, attributed to higher bank borrowing costs and lease liabilities interest expenses[51]. - Utility expenses for the three months ended June 30, 2023, were approximately HKD 0.9 million, compared to HKD 0.8 million for the same period in 2022[49]. Equity and Investments - The Group's total equity as of June 30, 2023, was HKD 12,037,000, down from HKD 33,225,000, indicating a decrease of 63.8%[7]. - As of June 30, 2023, the company had no significant investments, acquisitions, or disposals of subsidiaries[58]. - There were no significant contingent liabilities as of June 30, 2023[57]. - The company had no capital commitments outstanding as of June 30, 2023[56]. Business Operations and Strategy - The Group's operational focus includes restaurant operations, food and beverage sales, and aircraft engine maintenance services, with no specific new product or technology developments mentioned in the report[10]. - The group has expanded its business in Hong Kong by acquiring an engineering company that provides aircraft engine maintenance and repair services[40]. - The group expects the aircraft engine maintenance positions to remain stable and continue to increase due to the recovery in the construction industry and the anticipated rise in air travel[38]. - The group plans to diversify its business by expanding into the restaurant and aircraft engine maintenance sectors to enhance shareholder value[40]. Corporate Governance - The company has adopted a share option scheme to attract and retain talented participants for future development and expansion[69]. - The company has complied with all applicable corporate governance code provisions as of June 30, 2023[71]. - The Audit Committee was established on January 29, 2018, with defined responsibilities including the review of external auditor appointments and financial reporting principles[73]. - The Audit Committee consists of three independent non-executive directors, ensuring compliance with applicable accounting standards and GEM listing rules[74]. - Financial data has been reviewed by the Audit Committee, confirming adequate disclosure and adherence to regulations[74]. Dividend Policy - The company does not recommend any dividend payment for the three months ended June 30, 2023[28]. - The board of directors did not recommend any dividend payment for the three months ended June 30, 2023, consistent with the previous year[53].

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。 SIMPLICITY HOLDING LIMITED 倩 碧 控 股 有 限 公 司* （於開曼群島註冊成立之有限公司） （股份代號：8367） 截至二零二三年六月三十日止三個月 第一季度業績公佈 倩碧控股有限公司（「本公司」）董事會（「董事會」）欣然宣佈本公司及其附屬 公司（統稱「本集團」）截至二零二三年六月三十日止三個月之未經審核綜合業績 （「季度業績」）。本公告載列本集團截至二零二三年六月三十日止三個月的季度 報告全文，其內容乃根據香港聯合交易所有限公司（「香港聯交所」）GEM 證券上 市規則（「GEM 上市規則」）的相關披露規定而編製。季度業績已獲董事會及董事 會轄下審核委員會審閱。 本業績公告於本公司網站 (www.simplicityholding.com) 及香港聯交所網站 (www.hkexnews.hk) 刊載 。本公司截至二零二三年六月三十日止三個月的季度報告將於適當時候寄送予本公司股 ...