Financial Performance - For the fiscal year ending March 31, 2024, the company's revenue increased by approximately 6.8% to about HKD 81.9 million from approximately HKD 76.7 million for the previous year[10]. - Gross profit rose by approximately HKD 2.4 million or 6.1% to about HKD 41.9 million, while the gross profit margin slightly decreased from 51.5% to 51.2%[11]. - The group's profit increased from approximately HKD 7,600,000 for the year ended March 31, 2023, to approximately HKD 7,800,000 for the year ended March 31, 2024, representing an increase of about 2.63%[15]. - Income tax expense for the fiscal year was approximately HKD 400,000, a decrease from HKD 1.8 million in the previous year, attributed to tax planning strategies adopted by the company[13]. - The board declared an interim dividend of HKD 0.25 per ordinary share for the year ending March 31, 2024, down from HKD 0.4 in 2023[16]. Business Expansion and Strategy - The company established a joint venture to promote the development of autonomous mobile robot solutions in the healthcare sector, supporting business growth and expansion[9]. - A non-wholly owned subsidiary was set up in Macau with a registered capital of MOP 50,000, with an estimated investment cost of approximately HKD 300,000 to expand business in that region[9]. - The company is actively seeking suitable investment opportunities to diversify its business and enhance shareholder returns[6]. - The overall economic environment in Hong Kong is stabilizing post-COVID-19, contributing to the recovery of medical equipment revenues[10]. - The company is exploring market expansion opportunities in D regions, targeting a market penetration increase of E%[45]. Workforce and Employee Development - The group has expanded its workforce, hiring seven product representatives, two engineers, and other staff, increasing total employees to 46 from 41 in 2023[31]. - Overall attrition rate for the group increased to 32.2% in FY2024 from 19.5% in FY2023[177]. - The average training hours per employee decreased to 7.5 hours in FY2024 from 9.0 hours in FY2023[190]. - Approximately 40% of the middle management team is female, reflecting the company's commitment to diversity and equal opportunity[183]. - The group has implemented a transparent recruitment process based on skills, qualifications, and performance[180]. Corporate Governance - The company has adopted the principles and code provisions of the corporate governance code as per GEM Listing Rules Appendix C1, ensuring compliance with all provisions except for one[56]. - The board consists of six members, including the Chairperson and CEO, with a balanced composition in terms of age, gender, and tenure[63][67]. - The company emphasizes a culture of integrity and commitment to ethical standards, which is reflected in its training materials and employee handbook[57][58]. - The company has established three board committees: the audit committee, remuneration committee, and nomination committee, to enhance governance[72]. - The independent non-executive directors have confirmed their independence annually, aligning with GEM listing rules[68]. Environmental, Social, and Governance (ESG) Initiatives - The company is committed to sustainable development, integrating environmental, social, and governance (ESG) principles into its business strategy[131]. - The board reviews ESG performance at least annually and adjusts management methods as necessary[134]. - The group has conducted a materiality assessment to identify significant ESG issues, which will guide the preparation of the ESG report[140]. - The group has set a target to maintain or reduce the total harmless waste density from the FY2022 baseline of approximately 11.86 kg per million revenue by FY2030[160]. - The group encourages stakeholder feedback on its ESG policies and performance to enhance sustainable development efforts[149]. Risk Management and Compliance - The group has established risk management policies to identify, assess, and manage key business risks, with management responsible for overseeing these activities[106]. - The company has implemented a robust internal control system to manage risks and ensure compliance with regulatory requirements[67]. - The group has adopted a whistleblowing policy to promote compliance and ethical behavior, with no significant fraud or misconduct reported for the fiscal year ending March 31, 2024[108]. - The company has implemented an insider information disclosure policy to ensure timely and appropriate disclosure of sensitive information[112]. - The board believes that the group's risk management and internal control systems are effective and adequate, with no significant deficiencies identified[107].

Revenue and Profitability - The group's revenue from medical supplies was HKD 54,985 thousand in 2024, slightly down from HKD 55,061 thousand in 2023, representing a decrease of approximately 0.14%[13] - Revenue from medical equipment increased significantly to HKD 22,899 thousand in 2024 from HKD 17,476 thousand in 2023, marking an increase of about 30.9%[13] - Total revenue for the group reached HKD 81,747 thousand in 2024, compared to HKD 76,545 thousand in 2023, reflecting a growth of approximately 6.5%[13] - The group's revenue increased by approximately 6.8% from about HKD 76,700,000 for the year ended March 31, 2023, to approximately HKD 81,900,000 for the year ended March 31, 2024[38] - The pre-tax profit for 2024 reached HKD 39,962,000, an increase from HKD 37,189,000 in 2023, representing a growth of approximately 4.8%[16] - The group's net profit increased by approximately HKD 200,000 from about HKD 7,600,000 to approximately HKD 7,800,000, attributed to revenue growth and a lesser increase in administrative expenses[43] - Net profit attributable to equity shareholders rose to HKD 7,855,000 from HKD 7,562,000, representing a growth of 3.9%[116] Government Support and Other Income - The group received government subsidies totaling HKD 2,510 thousand in 2024, up from HKD 1,022 thousand in 2023, indicating a substantial increase of about 145%[13] - The group reported bank interest income of HKD 1,661 thousand in 2024, a significant rise from HKD 438 thousand in 2023, representing an increase of approximately 279%[13] - Other income increased significantly to HKD 4,239,000 from HKD 1,475,000, indicating enhanced revenue streams[116] Expenses and Liabilities - Research and development expenses for 2024 amounted to HKD 4,080,000, significantly higher than HKD 2,481,000 in 2023, indicating an increase of about 64.5%[16] - Administrative and other operating expenses increased by approximately HKD 4,900,000 or 16.0% from about HKD 30,500,000 to approximately HKD 35,400,000, primarily due to increased marketing activities and overall salary increases[41] - The total liabilities for trade payables decreased to HKD 3,875,000 in 2024 from HKD 5,969,000 in 2023, indicating a reduction of approximately 35%[29] - The deferred tax expense for 2024 was HKD 311,000, compared to HKD 1,856,000 in 2023, reflecting a significant decrease[18] Shareholder Information - The interim dividend declared for 2024 is HKD 0.25 per share, down from HKD 0.4 per share in 2023, totaling HKD 2,000,000 compared to HKD 3,200,000 in the previous year[19] - The average number of ordinary shares outstanding remained stable at 800,000 for both 2024 and 2023[21] - The company reported a significant increase in other assets, with financial assets measured at fair value through profit or loss amounting to HKD 2,690,000, compared to HKD 3,187,000 in the previous year[100] Assets and Financial Position - As of March 31, 2024, current assets were approximately HKD 104,200,000, compared to approximately HKD 101,600,000 in 2023, while current liabilities decreased to approximately HKD 11,200,000 from about HKD 15,900,000[46] - The net value of current assets reached HKD 92,976,000, up from HKD 85,752,000 in the previous year, indicating an increase of about 8.5%[100] - The company's equity attributable to owners was HKD 103,326,000, compared to HKD 98,671,000 in 2023, reflecting a growth of approximately 4.5%[100] - The total liabilities decreased from HKD 15,889,000 to HKD 11,219,000, showing a reduction of about 29.5%[100] Workforce and Operational Capacity - As of March 31, 2024, the group had a total of 46 employees, an increase from 41 employees in 2023, with employee costs amounting to approximately HKD 21.2 million compared to HKD 18.4 million in 2023[61] - The group has expanded its workforce by hiring seven product representatives, two engineers, and several other roles to enhance operational capacity[64] Strategic Initiatives and Future Outlook - The group established a joint venture to promote autonomous robotic solutions in the healthcare sector, supporting future business growth[36] - The group is optimistic about the healthcare industry's prospects due to an increasing elderly population and rising health awareness among Hong Kong citizens[37] - The company is committed to exploring new strategies for market expansion and product development in the upcoming fiscal year[116] Governance and Compliance - The board has adopted the corporate governance code principles and believes it has complied with all provisions except for the separation of the roles of chairman and CEO as of the fiscal year ending March 31, 2024[82] - The audit committee, consisting of two independent non-executive directors and one non-executive director, has reviewed the group's audited financial results for the fiscal year ending March 31, 2024[96] - The group has adhered to the GEM Listing Rules regarding trading standards and has confirmed compliance by all directors and employees[89] - The group has established independent review and control measures to ensure high governance standards and protect shareholder interests[83]

Financial Performance - The group's revenue for the six months ended September 30, 2023, was HKD 41,305,000, representing a 25.2% increase from HKD 33,024,000 in the same period of 2022[4] - Gross profit for the same period was HKD 20,324,000, up 17.9% from HKD 17,249,000 year-on-year[4] - The net profit attributable to equity shareholders for the six months was HKD 2,846,000, an increase of 11.8% compared to HKD 2,546,000 in the previous year[4] - Basic and diluted earnings per share increased to HKD 0.36 from HKD 0.32, reflecting a growth of 12.5%[4] - Revenue from medical equipment sales increased significantly to HKD 12,811,000, up 136.1% from HKD 5,423,000 in the previous year[20] - The cost of goods sold for the period was HKD 20,049,000, compared to HKD 14,607,000 in the prior year, reflecting a 37.0% increase[22] - Research and development expenses for the six months were HKD 1,534,000, up 37.8% from HKD 1,113,000 in the same period last year[22] - The income tax expense for the period was HKD 1,100,000, an increase of 62.3% from HKD 677,000 in the previous year[24] - Profit for the period increased by approximately HKD 200,000, from HKD 2,600,000 for the six months ended September 30, 2022, to HKD 2,800,000 for the same period in 2023[51] Assets and Liabilities - Total assets as of September 30, 2023, were HKD 100,559,000, slightly down from HKD 101,641,000 as of March 31, 2023[5] - Current assets net value increased to HKD 87,056,000 from HKD 85,752,000, indicating a positive trend in liquidity[7] - Cash and cash equivalents decreased to HKD 52,807,000 from HKD 61,085,000, a decline of 13.5%[9] - The group incurred a net cash outflow from operating activities of HKD 2,764,000 compared to a net inflow of HKD 9,105,000 in the previous year[9] - Contract liabilities increased to HKD 1,626,000 as of September 30, 2023, from HKD 760,000 as of March 31, 2023, indicating a rise in customer prepayments for medical instruments and services[31] - Trade receivables increased to HKD 21,329,000 as of September 30, 2023, compared to HKD 17,156,000 as of March 31, 2023, with a net trade receivables amount of HKD 19,798,000 after impairment provisions[33] - The company reported trade payables of HKD 5,634,000 as of September 30, 2023, a slight decrease from HKD 5,969,000 as of March 31, 2023[35] - The aging analysis of trade receivables showed that HKD 9,708,000 was within 30 days, while HKD 5,975,000 was overdue by more than 90 days as of September 30, 2023[34] Dividends and Shareholder Information - The group declared dividends of HKD 3,200,000 during the period, up from HKD 2,400,000 in the previous year[8] - The company declared an interim dividend of HKD 0.4 per share for the year ending March 31, 2023, up from HKD 0.3 per share in 2022, totaling HKD 3,200,000[26] - The company has a total of 800,000,000 issued and fully paid ordinary shares as of both September 30, 2023, and March 31, 2023[37] - The company has a total of 50,480,000 share options available for grant under its share option scheme as of September 30, 2023, representing 8.99% of the total issued share capital[38] Business Operations and Strategy - The company’s main business involves supplying medical instruments and providing related solutions, with all revenue generated from Hong Kong[20][17] - The company established a joint venture to develop autonomous mobile robotic solutions in the healthcare sector, aiming to support business growth[43] - A non-wholly owned subsidiary was established in Macau with a registered capital of MOP 50,000 to expand business operations, with an estimated investment cost of about HKD 300,000[43] - The company remains optimistic about the healthcare sector due to the increasing elderly population and rising health awareness among Hong Kong citizens[44] - The company is actively seeking strategic acquisition opportunities and has recruited two software engineers to enhance product development capabilities[67] - The company has established a new showroom and upgraded its IT infrastructure, including the implementation of an enterprise resource planning system[69] - The company has participated in various local and international trade exhibitions to increase market penetration and enhance market share[66] Employee and Operational Costs - The total employee costs, including director remuneration, were approximately HKD 9,400,000 for the six months ended September 30, 2023, compared to HKD 8,100,000 for the same period in 2022[64] - The company has expanded its workforce by hiring seven product representatives, two engineers, one warehouse staff, two R&D personnel, one administrative staff, two marketing personnel, and one accountant[66] Compliance and Governance - The company has complied with all provisions of the corporate governance code, except for the separation of the roles of Chairman and CEO, which are held by the same individual as of September 30, 2023[88] - The audit committee, established on March 1, 2018, consists of two independent non-executive directors and one non-executive director, and has reviewed the unaudited consolidated financial statements for the six months ended September 30, 2023[90] Capital and Investment - The company had no significant capital commitments or major investments planned as of September 30, 2023[57] - The net proceeds from the share issuance amounted to approximately HKD 31.2 million, which is HKD 1.9 million lower than the estimated net proceeds of HKD 33.1 million disclosed in the prospectus[70] - As of September 30, 2023, the company has utilized HKD 3.0 million for general operating funds, with a remaining balance of HKD 2.9 million expected to be fully utilized by June 30, 2024[72] Technology and Development - The company has purchased new hardware and software for research and development purposes[68] - The company aims to develop autonomous mobile robotic solutions to alleviate healthcare workforce shortages, with HKD 4.0 million allocated for this initiative[72] - The company has redesigned and enhanced its website to include an e-commerce platform for retail customers[66] Financial Reporting and Standards - The company has not adopted any new accounting standards that have a significant impact on the financial statements for the current period[15] - The company reported no single customer contributing 10% or more to total revenue for the periods ended September 30, 2023, and 2022[19] - No purchases, sales, or redemptions of the company's listed securities were made by the company or its subsidiaries in the six months ended September 30, 2023[82]

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，概不對 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之任何損 失承擔任何責任。 GRAND BRILLIANCE GROUP HOLDINGS LIMITED 君 百 延 集 團 控 股 有 限 公 司 （於開曼群島註冊成立的有限公司） （股份代號：8372） 截 至2023年9月30日 止 六 個 月 之 中 期 業 績 公 告 君百延集團控股有限公司（「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2023年9月30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2023年9月30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(ww ...

Financial Performance - The group's revenue for the three months ended June 30, 2023, was HKD 20,502,000, representing a 30.5% increase from HKD 15,696,000 in the same period of 2022[4] - Gross profit for the same period was HKD 10,071,000, up 27.8% from HKD 7,878,000 year-on-year[4] - The net profit attributable to the company's owners for the quarter was HKD 1,209,000, compared to HKD 1,079,000 in the previous year, reflecting an increase of 12.0%[4] - Basic and diluted earnings per share for the quarter were HKD 0.15, compared to HKD 0.13 in the same period last year, indicating a growth of 15.4%[4] - The total comprehensive income for the period was HKD 1,209,000, which includes a profit of HKD 1,079,000 from the previous year[5] - The group's revenue increased by approximately 31% from about HKD 15,700,000 for the three months ended June 30, 2022, to about HKD 20,500,000 for the three months ended June 30, 2023[28] - Gross profit for the three months ended June 30, 2023, was approximately HKD 10,100,000, an increase of about HKD 2,200,000 or 28% compared to approximately HKD 7,900,000 for the same period in 2022[29] - The gross margin slightly decreased from approximately 50.2% for the three months ended June 30, 2022, to approximately 49.1% for the three months ended June 30, 2023[29] - For the three months ended June 30, 2023, the group reported a profit of approximately HKD 1,200,000, an increase of about HKD 100,000 from approximately HKD 1,100,000 for the same period in 2022, primarily due to increased revenue offsetting higher administrative and operating expenses[33] Expenses and Dividends - Administrative and other operating expenses increased by approximately HKD 1,600,000 or 25% to about HKD 8,100,000 for the three months ended June 30, 2023, compared to approximately HKD 6,500,000 for the same period in 2022[30] - Research and development expenses amounted to approximately HKD 907,000 for the three months ended June 30, 2023, compared to HKD 619,000 for the same period in 2022[20] - The company declared dividends of HKD 3,200,000 during the quarter, an increase from HKD 2,400,000 declared in the same period last year[5] - The company did not declare any dividends for the three months ended June 30, 2023, consistent with the same period in 2022[22] - The board resolved not to declare any dividends for the three months ended June 30, 2023, consistent with the same period in 2022[34] Compliance and Governance - The financial statements for the quarter were unaudited but reviewed by the company's audit committee, ensuring a level of oversight[12] - The Audit Committee, established on March 1, 2018, consists of two independent non-executive directors and one non-executive director, ensuring compliance with GEM listing rules[52] - The Audit Committee has reviewed the unaudited condensed consolidated financial statements for the three months ended June 30, 2023, confirming compliance with applicable accounting standards and GEM listing regulations[52] - The company confirmed compliance with the "Code of Conduct" for securities trading as per GEM Listing Rules during the three months ended June 30, 2023[45] - The company adhered to all provisions of the corporate governance code, with minor deviations noted[49] Market and Strategic Outlook - The group primarily operates in Hong Kong, with all revenue generated from this region, indicating a focused market strategy[14] - The company continues to engage in the supply of medical instruments and solutions, which includes market trend analysis and after-sales services[7] - The company has established a joint venture to promote and realize future business development in the healthcare industry, focusing on autonomous mobile robotic solutions[26] - The company remains optimistic about the healthcare industry outlook due to the increasing elderly population and rising health awareness among Hong Kong citizens[26] Shareholder Information - As of June 30, 2023, B&A Success held approximately 568,028,001 shares, representing 71.00% of the company's total shares[39] - The total number of share options granted under the share option scheme as of June 30, 2023, was 21,460,000, with an exercise price of HKD 0.12 per share[42] - No share options were granted, exercised, forfeited, cancelled, or lapsed during the three months ended June 30, 2023[43] - The company did not purchase, sell, or redeem any of its listed securities during the three months ended June 30, 2023[44] - There were no interests or conflicts of interest reported by directors in any competing businesses as of June 30, 2023[47] Leadership - The role of the Chairman and CEO is currently held by Ms. Huang, who is responsible for formulating and guiding the overall strategy of the group[50] - The interest expense on lease liabilities was HKD 37,000 for the three months ended June 30, 2023, compared to HKD 34,000 for the same period in 2022[18] - The income tax expense for the three months ended June 30, 2023, was approximately HKD 400,000, compared to approximately HKD 200,000 for the same period in 2022[32]

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，概不對 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之任何損 失承擔任何責任。 GRAND BRILLIANCE GROUP HOLDINGS LIMITED 君 百 延 集 團 控 股 有 限 公 司 （於開曼群島註冊成立的有限公司） （股份代號：8372） 截 至 二 零 二 三 年 六 月 三 十 日 止 三 個 月 第 一 季 度 業 績 公 佈 君百延集團控股有限公司（「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（「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.grandbrilliancegr ...

Financial Performance - For the fiscal year ending March 31, 2023, the company's revenue increased by approximately 6.6% to about HKD 76.7 million from approximately HKD 72 million for the previous year[10]. - Gross profit rose by approximately HKD 3.2 million or 8.7% to about HKD 39.5 million, with the gross profit margin increasing from approximately 50.5% to 51.5%[11]. - The company's net profit increased from approximately HKD 4 million to about HKD 7.6 million, primarily due to increased revenue and a one-time government subsidy for employment retention[15]. - Administrative and other operating expenses rose by approximately HKD 1.3 million or 4.2% to about HKD 30.5 million, mainly due to increased rent and management fees[12]. - The tax expense for the fiscal year was approximately HKD 1.8 million, up from HKD 1.4 million in the previous year[13]. - The interim dividend declared for the year ending March 31, 2023, is HKD 0.4 per share, an increase from HKD 0.3 per share in 2022[16]. - The company reported a strong performance for the fiscal year ending March 31, 2023, with a total revenue increase of 15% compared to the previous year[56]. - Total revenue for the reporting period was approximately HKD 76.7 million, an increase from HKD 72 million in the previous fiscal year, representing a growth of about 9.72%[159]. Market Outlook and Strategy - The company is optimistic about the healthcare sector's future, driven by an aging population and increased health awareness in Hong Kong[6]. - A joint venture has been established to promote the development of autonomous mobile robotic solutions in the healthcare industry[9]. - The company plans to further diversify its product offerings and enhance customer service to improve its one-stop medical equipment solution[9]. - The economic recovery following the lifting of COVID-19 restrictions has positively impacted revenue from medical equipment and supplies[10]. - The company is actively seeking suitable investment opportunities to achieve business diversification and enhance shareholder returns[6]. - New product launches are anticipated to contribute significantly to revenue, with an estimated impact of DD million in the upcoming quarter[45]. - Market expansion efforts are underway, targeting new regions with a projected market size of $FF billion[45]. - The company is exploring potential acquisitions to enhance its market position, with a focus on companies valued at GG million[45]. - Strategic partnerships are being formed to leverage synergies, aiming for a combined revenue increase of HH%[45]. Corporate Governance - The board of directors has maintained a high level of corporate governance, adhering to all relevant guidelines and principles[57]. - The company has complied with GEM listing rules by appointing at least 3 independent non-executive directors, with one possessing relevant financial expertise[69]. - The chairman and CEO roles are held by the same individual, Ms. Huang, who is responsible for overall strategy and major decisions[71]. - The audit committee held 5 meetings during the fiscal year ending March 31, 2023, reviewing financial reports and risk management procedures[78]. - The audit committee is composed of 2 independent non-executive directors and 1 non-executive director[75]. - The company has established a remuneration committee in compliance with GEM listing rules since March 1, 2018[80]. - The board regularly reviews the performance of management and requires board approval for significant transactions[68]. - The company ensures that all directors can seek independent professional advice at the company's expense[73]. - The board is committed to maintaining high standards of corporate governance and compliance with relevant regulations[77]. Environmental, Social, and Governance (ESG) Initiatives - The company emphasizes sustainable development as key to long-term success and has integrated environmental, social, and governance (ESG) principles into its business strategy[134]. - A working group has been established to enhance employee awareness of ESG issues and to collect and analyze relevant data[139]. - The company aims to create sustainable value for shareholders while pursuing a responsible and sustainable business model[138]. - The environmental, social, and governance (ESG) report focuses on the group's operations as a medical device distributor in Hong Kong, which is the main source of revenue[145]. - Key ESG issues identified include greenhouse gas emissions, waste management, resource usage, and climate change, among others[151]. - The group is committed to continuous evaluation of its ESG risk management and internal control systems to improve performance and data collection[151]. - The company has adopted a corporate social responsibility policy focused on waste management principles, including reduction, reuse, recycling, and alternative use[156]. - The company aims to reduce greenhouse gas emissions and has set a target to maintain or lower emissions density by the fiscal year ending March 31, 2030[157]. Employee Development and Training - The company has hired additional personnel, including seven product representatives and two engineers, to expand its workforce[34]. - Employee development programs have been enhanced, with a focus on training that has improved staff retention rates by 15%[56]. - Approximately 39% of employees received training during the reporting period, down from 100% in FY2022[195]. - Average training hours per employee decreased to 9.0 hours in FY2023 from 9.9 hours in FY2022[195]. - Senior management training hours increased significantly from 2.0 hours in FY2022 to 3.4 hours in FY2023, an increase of 70%[199]. - The company maintained a zero-tolerance policy towards any form of workplace harassment or abuse[189]. Risk Management - The company has established a risk management policy to identify, assess, and manage key risks affecting the business, with regular quarterly reviews[109]. - The board confirmed that there are no significant deficiencies in the company's risk management and internal control systems[110]. - The company has adopted a whistleblowing policy to promote a culture of compliance and ethical behavior, with no significant fraud or misconduct reported for the fiscal year ending March 31, 2023[111]. - The company has implemented an anti-corruption policy as part of its corporate governance framework, ensuring adherence to applicable anti-corruption laws and regulations[113].

Financial Performance - For the three months ended December 31, 2022, the company's revenue was HKD 16,913,000, a decrease of 16.5% compared to HKD 20,344,000 in the same period of 2021[4] - For the nine months ended December 31, 2022, the company's revenue was HKD 49,937,000, down 3.5% from HKD 51,699,000 in the same period of 2021[4] - The net profit attributable to the owners of the company for the nine months ended December 31, 2022, was HKD 4,522,000, a decrease of 12.3% from HKD 5,159,000 in the same period of 2021[4] - The company reported a profit attributable to owners of HKD 4,522,000 for the nine months ended December 31, 2022, down 12.4% from HKD 5,159,000 in 2021[25] - Profit for the nine months ended December 31, 2022, decreased by approximately HKD 700,000 to HKD 4,500,000, down from HKD 5,200,000 for the same period in 2021, mainly due to increased administrative and other operating expenses[34] Revenue Breakdown - Revenue from medical consumables for the nine months ended December 31, 2022, was HKD 38,990,000, an increase of 6.4% from HKD 36,653,000 in 2021[18] - Revenue from medical equipment for the nine months ended December 31, 2022, was HKD 8,037,000, a decrease of 32.4% compared to HKD 11,832,000 in 2021[18] - The group's revenue decreased by approximately 3.4% from HKD 51,700,000 for the nine months ended December 31, 2021, to HKD 49,900,000 for the nine months ended December 31, 2022[29] Profitability Metrics - The gross profit for the three months ended December 31, 2022, was HKD 8,628,000, representing a gross margin of 51.0%, compared to HKD 10,036,000 and a margin of 49.4% in the same period of 2021[4] - Gross profit for the nine months ended December 31, 2022, was approximately HKD 25,900,000, a decrease of about HKD 1,300,000 or 5.0% compared to HKD 27,200,000 for the same period in 2021[30] - The gross profit margin declined from approximately 52.7% for the nine months ended December 31, 2021, to approximately 51.8% for the nine months ended December 31, 2022, primarily due to fluctuations in overseas transportation costs[30] Expenses - Research and development expenses for the nine months ended December 31, 2022, were HKD 1,591,000, an increase of 32.9% from HKD 1,197,000 in 2021[21] - Administrative and other operating expenses increased by approximately HKD 700,000 or 3.5% to HKD 20,300,000 for the nine months ended December 31, 2022, compared to HKD 19,600,000 for the same period in 2021[31] - The cost of inventories recognized as an expense for the nine months ended December 31, 2022, was HKD 22,403,000, a decrease of 3.4% from HKD 23,185,000 in 2021[20] Dividends - The company did not declare an interim dividend for the nine months ended December 31, 2022, compared to no dividend declared for the same period in 2021[23] - The board resolved not to declare an interim dividend for the nine months ended December 31, 2022[35] Corporate Governance - The company has adopted the corporate governance code as per GEM listing rules and has complied with all provisions except for specific deviations[49] - The chairman and CEO roles are held by the same individual, which the board believes does not compromise independence or effectiveness[52] - All directors confirmed compliance with the trading standards and related codes of conduct during the nine months ended December 31, 2022[46] - There were no conflicts of interest reported by directors or employees in competing businesses as of December 31, 2022[48] Strategic Outlook - The company aims to diversify its product portfolio and enhance R&D capabilities to achieve business growth[27] - The company is optimistic about the healthcare industry outlook due to the increasing elderly population and rising health awareness among Hong Kong citizens[27] - The group plans to expand its product offerings and strengthen customer service to enhance its one-stop medical equipment solution services[27] - The company is seeking suitable investment opportunities to diversify its business and provide better returns to shareholders[27] Share Options - As of December 31, 2022, a total of 21,460,000 share options were available for issuance, with an exercise price of HKD 0.12 per share[43] - No share options were granted, exercised, forfeited, cancelled, or expired during the nine months ended December 31, 2022[44] - The maximum 40% of share options can be exercised after April 18, 2019, and 70% after April 18, 2020[44] Compliance and Audit - The audit committee, established on March 1, 2018, reviewed the unaudited consolidated financial statements for the nine months ended December 31, 2022, ensuring compliance with applicable accounting standards[53] - The company has not adopted any new accounting standards that have a significant impact on its financial performance for the current period[12] - The report was issued on February 10, 2023, with the executive director being the chairman and CEO, Ms. Huang Bi-Jun[55]

(Incorporated in the Cayman Islands with limited liability) Stock code: 8372 2022 INTERIM REPORT （於開曼群島註冊成立的有限公司） 股份代號：8372 2022 中期報告 香港聯合交易所有限公司(「香港聯交所」) GEM 的特色 GEM 的定位乃為相比超其他在香港聯交所上市的公司帶有較高投資風險的中小型公 司提供一個上市的市場。有意投資人士應了解投資該等公司的潛在風險,並應經過 審償周詳考慮後方作出投資決定。GEM 的較高風險及其他特色表示GEM較適合專 業及其他資深投資者。 由於GEM上市公司的新興性質使然,在GEM買賣的證券可能會較於香港聯交所主 板買賣的證券容易受到市場波動的影響。在GEM買賣的證券亦不保證會有高流通量 的市場。 香港交易及結算所有限公司及香港聯交所對本報告的內容概不負責,對其準確性或 完整性亦不發表任何聲明,並明確表示概不就因本報告全部或任何部分內容而產生 或因倚賴該等內容而引致的任何損失承擔任何責任。 本報告(君百延集團控股有限公司(「本公司」,連同其附屬公司統稱「本集團」或「我 們」} ...

Financial Performance - The Group reported revenue of HKD 15,696,000 for the three months ended June 30, 2022, representing an increase of 12.1% compared to HKD 14,006,000 in the same period of 2021[8]. - Gross profit for the same period was HKD 7,878,000, up from HKD 7,275,000, indicating a growth of 8.3% year-on-year[8]. - The Group's net profit attributable to owners for the period was HKD 1,079,000, compared to HKD 727,000 in the previous year, reflecting a significant increase of 48.3%[8]. - Basic and diluted earnings per share increased to HKD 0.13 from HKD 0.09, marking a growth of 44.4%[8]. - The total comprehensive income for the period was HKD 1,079,000, compared to HKD 727,000 in the same period last year, showing an increase of 48.3%[8]. - The Group's cost of revenue was HKD 7,818,000, which is an increase from HKD 6,731,000, resulting in a higher cost structure[8]. - Administrative and other operating expenses rose to HKD 6,495,000 from HKD 6,179,000, indicating a year-on-year increase of 5.1%[8]. - The Group's financial costs, including losses from associates, were HKD 34,000, consistent with the previous year[8]. - The Group's other income increased significantly to HKD 280,000 from HKD 12,000, reflecting a growth of 2,233.3%[8]. Revenue Sources - The company's revenue increased approximately 12% from about HKD 14,000,000 for the three months ended June 30, 2021, to about HKD 15,700,000 for the three months ended June 30, 2022, primarily due to increased revenue from medical consumables[53]. - Revenue from medical consumables was HKD 11,970,000 for the three months ended June 30, 2022, compared to HKD 10,351,000 for the same period in 2021, representing an increase of approximately 15.6%[33]. - The company reported a total revenue of HKD 15,696,000 from various sources for the three months ended June 30, 2022, compared to HKD 14,006,000 for the same period in 2021[33]. Research and Development - Research and development expenses amounted to approximately HKD 614,000 for the three months ended June 30, 2022, compared to HKD 141,000 for the same period in 2021, reflecting a significant increase in investment in R&D[38]. - The company has established a joint venture to promote and develop autonomous mobile robotic solutions in the healthcare sector, aiming to support business growth and expand its operations[50]. - The company plans to further diversify its product portfolio and enhance customer service to improve its one-stop medical equipment solution services[50]. Tax and Dividends - The company incurred a tax expense of HKD 220,000 for the three months ended June 30, 2022, compared to HKD 150,000 for the same period in 2021, representing an increase of approximately 46.7%[42]. - The company did not declare any dividends for the three months ended June 30, 2022, consistent with the previous year[43]. - The board resolved not to declare any dividend for the three months ended June 30, 2022[59]. Market Outlook - The company continues to maintain a positive outlook on the healthcare industry, driven by an aging population and increasing health awareness among Hong Kong citizens[50]. Employee and Governance - The group’s employee costs increased due to the expansion of the workforce during the three months ended June 30, 2022[55]. - The company adopted a share option scheme on March 1, 2018, to incentivize selected participants for their contributions to the group[70]. - As of June 30, 2022, no share options were granted, exercised, forfeited, cancelled, or lapsed during the period[73]. - All directors confirmed compliance with the trading standards and relevant codes of conduct during the three months ended June 30, 2022[77]. - There were no conflicts of interest reported among directors or their associates in businesses that compete or may compete with the group as of June 30, 2022[79]. - The company has adopted the new corporate governance code effective January 1, 2022, and has complied with all provisions except for specific deviations[82]. - The roles of the chairman and CEO are held by the same individual, which the board believes does not compromise its independence or effectiveness[83]. - The audit committee, consisting of two independent non-executive directors and one non-executive director, reviewed the unaudited consolidated financial statements for the three months ended June 30, 2022[85].