由於GEM上市公司普遍為中小型公司，在GEM買賣的證券可能會較於主板買賣之證券承受較大的市場波動風 險，同時無法保證在GEM買賣的證券會有高流通量的市場。 香港交易及結算所有限公司及聯交所對本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。 本報告包括的資料乃遵照聯交所的GEM證券上市規則（「GEM上市規則」）的規定而提供有關源想集團有限公司 （「本公司」）及其附屬公司（統稱「本集團」）的資料。本公司董事（「董事」）願就本報告共同及個別承擔全部責任。 董事在作出一切合理查詢後確認，就彼等所知及所信，本報告所載資料在各重大方面均屬準確完整，且無誤導 或欺騙成份，及本公告並無遺漏其他事項，致使本報告或當中所載任何陳述產生誤導。 香港聯合交易所有限公司（「聯交所」）GEM的特色 GEM的定位，乃為中小型公司提供一個上市的市場，此等公司相比起其他在聯交所上市的公司帶有較高投資 風險。有意投資的人士應了解投資於該等公司的潛在風險，並應經過審慎周詳的考慮後方作出投資決定。 1 源想集團有限公司 • 2019年中期業績報 ...

[Company Information](index=4&type=section&id=Company%20Information) This report details Source Network Group Limited's core information, including board members, committees, offices, auditors, legal advisors, and principal bankers - The report provides comprehensive details on Source Network Group Limited's core company information, including its board members, committee compositions, principal offices, auditors, legal advisors, and principal bankers[7](index=7&type=chunk)[8](index=8&type=chunk) [Financial Highlights](index=5&type=section&id=Financial%20Highlights) The company achieved revenue growth in Q1 2019, with a slight decrease in gross profit, and narrowed net loss due to increased interest income Financial Highlights for the Three Months Ended June 30, 2019 | Metric | Q1 2019 (HKD) | Q1 2018 (HKD) | Y-o-Y Change | | :--- | :--- | :--- | :--- | | Unaudited Revenue | Approx. 5,769,000 | Approx. 5,530,000 | +4.3% | | Unaudited Gross Profit | Approx. 3,514,000 | Approx. 3,577,000 | -1.8% | | Unaudited Loss | Approx. 22,000 | Approx. 49,000 | -55.1% | | Proposed Dividend | Not Distributed | N/A | - | - The company achieved revenue growth in Q1 2019, but gross profit slightly decreased, while net loss narrowed year-over-year due to increased interest income[11](index=11&type=chunk) [Management Discussion and Analysis](index=6&type=section&id=Management%20Discussion%20and%20Analysis) This section provides an overview of the group's business performance, future strategies, and financial results for the period [Business Review](index=6&type=section&id=Business%20Review) The Group's Q1 2019 revenue grew **4.3%** to **HKD 5.77 million**, driven by strong Hong Kong business growth, partially offset by Taiwan's decline and new accounting standards, with gross profit slightly down **1.8%** and period loss narrowing to **HKD 22 thousand** - The company's core business is providing online advertising services, including viral marketing, interactive engagement, and mass blogging services, primarily in Hong Kong, Taiwan, Malaysia, and Singapore[12](index=12&type=chunk) [Geographical Market Performance](index=6&type=section&id=Geographical%20Market) Hong Kong market became the primary revenue source, increasing its share from **39.7%** to **65.9%** with **72.9%** year-over-year growth, while Taiwan's share decreased from **50.7%** to **24.3%** Revenue Contribution by Region | Region | Q1 2019 Revenue Share | Q1 2018 Revenue Share | | :--- | :--- | :--- | | Hong Kong | 65.9% | 39.7% | | Taiwan | 24.3% | 50.7% | | Malaysia and Singapore | 9.8% | 9.5% | - Hong Kong market revenue increased **72.9%** year-over-year to **HKD 3.8 million**, primarily due to a lower base in the prior year period[14](index=14&type=chunk) - Taiwan market revenue decreased to **HKD 1.403 million** due to intensified competition and the impact of new accounting standards[15](index=15&type=chunk) - Malaysia's member count grew **47.4%** to **129,283**, becoming a core driver for other market growth, while Singapore's member base and revenue were below expectations[16](index=16&type=chunk) [Business Outlook](index=7&type=section&id=Outlook) The Group anticipates increased competition in online advertising but is confident in its market position due to its large member base, strong client relationships, and proprietary platform, planning to expand into Southeast Asia and enhance profitability through talent acquisition and new opportunities - Future strategic priorities include replicating Malaysia's success model across Southeast Asia, recruiting business development talent, exploring new opportunities like sponsoring advertising awards to reach potential clients, and diversifying the member base to attract more customers[18](index=18&type=chunk) [Financial Review](index=7&type=section&id=Financial%20Review) This quarter's financial performance shows revenue growth but a slight gross profit decline, with increased service costs and sales/administrative expenses, while income tax significantly decreased, leading to a narrowed net loss due to higher interest income Key Financial Item Changes | Item | Q1 2019 (HKD thousands) | Q1 2018 (HKD thousands) | Y-o-Y Change | Primary Reason | | :--- | :--- | :--- | :--- | :--- | | Revenue | 5,769 | 5,530 | +4.3% | Hong Kong sales growth | | Cost of Services | 2,255 | 1,953 | +15.5% | Increase in system maintenance costs | | Gross Profit | 3,514 | 3,577 | -1.8% | - | | Selling and Distribution Costs | 942 | 877 | +7.4% | Increase in staff headcount and promotional expenses | | Administrative and Other Operating Expenses | 2,905 | 2,613 | +11.2% | Increase in staff salaries, directors' emoluments, and professional fees | | Income Tax | 41 | 233 | -82.4% | Decrease in taxable profits of subsidiaries | | Loss for the Period | 22 | 49 | -55.1% | Increase in interest income | [Other Information](index=9&type=section&id=Other%20Information) This section covers directors' and major shareholders' interests, corporate governance practices, and other key disclosures for the period [Directors' and Major Shareholders' Interests](index=9&type=section&id=Directors'%20Interests%20in%20Shares%2C%20Related%20Shares%20and%20Debentures%20of%20the%20Company%20and%20its%20Associated%20Corporations) As of June 30, 2019, Executive Directors Ms. Zhang Li, Mr. Luo Jiajian, and Mr. Li Yongliang collectively held **57.14%** of the company's shares through controlled corporations, with Non-Executive Director Mr. Lin Hongyuan holding **17.36%** through Create City Financial Group Limited Directors' Shareholding (June 30, 2019) | Director Name | Capacity/Nature of Interest | Number of Shares Held | Approximate Percentage of Issued Share Capital | | :--- | :--- | :--- | :--- | | Ms. Zhang Li | Interest in controlled corporation; jointly held with others | 114,280,000 | 57.14% | | Mr. Luo Jiajian | Interest in controlled corporation; jointly held with others | 114,280,000 | 57.14% | | Mr. Li Yongliang | Interest in controlled corporation; jointly held with others | 114,280,000 | 57.14% | | Mr. Lin Hongyuan | Interest in controlled corporation | 34,720,000 | 17.36% | Major Shareholders' Shareholding (June 30, 2019) | Shareholder Name | Capacity/Nature of Interest | Number of Shares Held | Approximate Percentage of Issued Share Capital | | :--- | :--- | :--- | :--- | | Source Network Investment Limited | Beneficial interest | 114,280,000 | 57.14% | | Create City Financial Group Limited | Investment manager | 34,720,000 | 17.36% | | Create City Macro Growth Fund | Beneficial interest | 34,720,000 | 17.36% | [Corporate Governance](index=11&type=section&id=Corporate%20Governance%20Code) During the reporting period, the company complied with GEM Listing Rules' Corporate Governance Code, with one deviation where the Chairman and Chief Executive roles were jointly performed by three executive directors, deemed effective by the Board - The company deviated from Corporate Governance Code Provision A.2.1, which requires separation of Chairman and Chief Executive roles, explaining that these responsibilities are jointly undertaken by the three founding executive directors for efficient decision-making[38](index=38&type=chunk) [Other Disclosures](index=11&type=section&id=Other%20Disclosures) During the period, the company and its subsidiaries did not engage in any purchase, sale, or redemption of listed securities, all directors complied with securities trading codes, no share options were granted, and the Audit Committee reviewed the quarterly financial statements - As of June 30, 2019, and the report date, the company had not granted, exercised, lapsed, or cancelled any share options under its share option scheme[41](index=41&type=chunk) - The Audit Committee, comprising three independent non-executive directors, reviewed the unaudited condensed consolidated financial statements for the quarter and deemed them compliant with applicable accounting standards and disclosure requirements[44](index=44&type=chunk) [Unaudited Condensed Consolidated Financial Statements](index=13&type=section&id=Unaudited%20Condensed%20Consolidated%20Financial%20Statements) This section presents the unaudited condensed consolidated financial statements, including the statement of profit or loss and other comprehensive income, and the statement of changes in equity [Consolidated Statement of Profit or Loss and Other Comprehensive Income](index=13&type=section&id=Unaudited%20Condensed%20Consolidated%20Statement%20of%20Profit%20or%20Loss%20and%20Other%20Comprehensive%20Income) For the three months ended June 30, 2019, the company recorded **HKD 5.769 million** in revenue and **HKD 3.514 million** in gross profit, resulting in a loss for the period of **HKD 22 thousand** and basic/diluted loss per share of **HKD 0.01** Results for the Three Months Ended June 30, 2019 (Unaudited) | Item | Amount (HKD thousands) | | :--- | :--- | | Revenue | 5,769 | | Gross Profit | 3,514 | | Profit Before Tax | 19 | | Income Tax | (41) | | **Loss for the Period** | **(22)** | | Total Comprehensive Income for the Period | (29) | | Basic and Diluted Loss Per Share (HKD) | (0.01) | [Consolidated Statement of Changes in Equity](index=14&type=section&id=Unaudited%20Condensed%20Consolidated%20Statement%20of%20Changes%20in%20Equity) As of April 1, 2019, total equity was **HKD 61.803 million**, which decreased to **HKD 61.774 million** by June 30, 2019, due to a **HKD 22 thousand** loss for the period and exchange differences Summary of Equity Changes (Q1 2019) | Item | Amount (HKD thousands) | | :--- | :--- | | Balance as at April 1, 2019 | 61,803 | | Loss for the Period | (22) | | Other Comprehensive Income (Exchange Differences) | (7) | | **Balance as at June 30, 2019** | **61,774** | [Notes to the Financial Statements](index=15&type=section&id=Notes%20to%20the%20Unaudited%20Condensed%20Consolidated%20Financial%20Statements) This section provides detailed notes to the unaudited condensed consolidated financial statements, covering company information, accounting policies, revenue segmentation, and specific financial items [Notes 1-2: Company Information and Basis of Preparation](index=15&type=section&id=1%20General%20Information%20%26%202%20Basis%20of%20Preparation%20of%20Financial%20Statements) Source Network Group Limited, an investment holding company registered in the Cayman Islands, primarily provides online advertising services, with its quarterly financial statements prepared under Hong Kong Financial Reporting Standards and reviewed by the Audit Committee - The Group primarily engages in providing online advertising services[49](index=49&type=chunk) - The financial statements have been prepared in accordance with Hong Kong Financial Reporting Standards and applicable disclosure provisions of the GEM Listing Rules[50](index=50&type=chunk) [Note 3: Revenue and Segment Information](index=15&type=section&id=3.%20Revenue%20and%20Segment%20Information) The Group operates in a single reportable segment of online advertising services, with Hong Kong being the largest revenue source at **HKD 3.8 million**, accounting for approximately **66%** of total revenue, while Taiwan contributed **HKD 1.403 million** Revenue from External Customers by Region (For the Three Months Ended June 30) | Region | 2019 (HKD thousands) | 2018 (HKD thousands) | | :--- | :--- | :--- | | Hong Kong | 3,800 | 2,198 | | Taiwan | 1,403 | 2,806 | | Other | 566 | 526 | | **Total** | **5,769** | **5,530** | [Notes 4-6: Other Income, Loss Before Tax, and Income Tax](index=16&type=section&id=4.%20Other%20Income%20%26%205.%20Loss%20Before%20Tax%20%26%206.%20Income%20Tax) This quarter's other income primarily comprised **HKD 352 thousand** in interest income, with key pre-tax loss components including **HKD 2.61 million** in staff costs and **HKD 50 thousand** in auditor's remuneration, and income tax expense totaling **HKD 41 thousand** mainly from non-Hong Kong jurisdictions - Other income primarily consisted of interest income, increasing from **HKD 96 thousand** in the prior year period to **HKD 352 thousand**[55](index=55&type=chunk) - Staff costs, including directors' emoluments, were the largest expense item at **HKD 2.61 million**, a significant increase from **HKD 1.435 million** in the prior year period[56](index=56&type=chunk) - Income tax expense for the quarter was **HKD 41 thousand**, comprising **HKD 18 thousand** for Hong Kong profits tax provision, **HKD 121 thousand** for other jurisdictions, and a **HKD 98 thousand** deferred tax credit[58](index=58&type=chunk) [Notes 7-8: Loss Per Share and Dividends](index=17&type=section&id=7.%20Loss%20Per%20Share%20%26%208.%20Dividends) For the three months ended June 30, 2019, the company's loss attributable to equity holders was **HKD 22 thousand**, resulting in basic and diluted loss per share of **HKD 0.01** based on **200 million** weighted average ordinary shares, with no dividend proposed for the quarter Loss Per Share Calculation | Item | Q1 2019 | Q1 2018 | | :--- | :--- | :--- | | Loss for the Period Attributable (HKD thousands) | (22) | (49) | | Weighted Average Number of Ordinary Shares in Issue (thousands) | 200,000 | 200,000 | | **Basic and Diluted Loss Per Share (HKD)** | **(0.01)** | **(0.02)** | - The Group does not recommend the payment of any dividend for the three months ended June 30, 2019[61](index=61&type=chunk)

Stream Ideas Group Limited 源想集 團 有限公 司 （於開曼群島註冊成立的有限公司） 股份代號：8401 年度報告 2018-2019 ANNUAL REPORT 2018-2019 Stock Code: 8401 Stream Ideas Group Limited 源想集 團 有限公 司 (Incorporated in the Cayman Islands with limited liability) ANNUAL REPO R T 2018-2019 年度報 告 S t o u p Limit rea m Ide a s G r e d 源想集 團 有限公 司 香港聯合交易所有限公司（「聯交所」）GEM的特色 GEM的定位，乃為中小型公司提供一個上市的市場，此等公司相比起其他在主板上市的公司帶有較高投資風險。有 意投資的人士應了解投資於該等公司的潛在風險，並應經過審慎周詳的考慮後方作出投資決定。 由於GEM上市公司普遍為中小型公司，在GEM買賣的證券可能會較於主板買賣之證券承受較大的市場波動風險，同 時無法保證在GEM買賣的證券會有高流通量的市場。 香港交易及結算所有限公 ...

[Company Information](index=4&type=section&id=Company%20Information) The report provides fundamental corporate governance and operational information, including board members, committee structures, principal offices, auditors, legal advisors, and principal bankers - The report provides fundamental corporate governance and operational information, including board members, committee structures, principal offices, auditors, legal advisors, and principal bankers[7](index=7&type=chunk)[8](index=8&type=chunk) [Financial Highlights](index=5&type=section&id=Financial%20Highlights) For the nine months ended December 31, 2018, the company's revenue slightly decreased by 4.5% year-on-year, with gross profit also down 4.4%, but successfully turned profitable with a profit of approximately HKD 3.50 million due to the absence of one-off listing expenses from the prior period, and no dividends are recommended - For the nine months ended December 31, 2018, the company's revenue slightly decreased by **4.5%** year-on-year, with gross profit also down **4.4%**, but successfully turned profitable with a profit of approximately **HKD 3.50 million** due to the absence of one-off listing expenses from the prior period, and no dividends are recommended[12](index=12&type=chunk) Unaudited Financial Highlights for the Nine Months Ended December 31, 2018 | Metric | Current Period (Nine Months 2018) | Prior Period (Nine Months 2017) | YoY Change | | :--- | :--- | :--- | :--- | | Unaudited Revenue | Approx. HKD 20.39 million | Approx. HKD 21.36 million | -4.5% | | Unaudited Gross Profit | Approx. HKD 13.77 million | Approx. HKD 14.41 million | -4.4% | | Unaudited Profit/(Loss) | Profit Approx. HKD 3.50 million | Loss Approx. HKD 3.12 million | Turned Profitable | | Proposed Dividend | Not distributed | N/A | - | [Management Discussion and Analysis](index=6&type=section&id=Management%20Discussion%20and%20Analysis) This section provides an overview of the company's operational performance, financial results, and strategic outlook for the reporting period [Business Review](index=6&type=section&id=Business%20Review) During the reporting period, the company's total revenue was approximately HKD 20.39 million, a 4.5% year-on-year decrease, primarily due to revenue declines in core markets of Hong Kong and Taiwan, which were not fully offset by growth in new markets like Malaysia and Singapore, yet the company achieved a profit of approximately HKD 3.50 million by turning from loss to profit due to the absence of significant one-off listing expenses from the prior year - The company's primary business involves providing online advertising services, including viral marketing, interactive engagement, and mass blogging services, with key markets in Hong Kong, Taiwan, Malaysia, and Singapore[13](index=13&type=chunk) Revenue Contribution by Geographical Market | Region | Revenue Share (Nine Months 2018) | Revenue Share (Nine Months 2017) | | :--- | :--- | :--- | | Hong Kong | 49.1% | 53.1% | | Taiwan | 40.3% | 44.6% | | Other Markets (Malaysia & Singapore) | 10.6% | 2.3% | [Hong Kong Market](index=6&type=section&id=Hong%20Kong%20Market) Due to intensified market competition and an unstable economic environment, Hong Kong market revenue decreased by 11.7% to HKD 10.02 million from HKD 11.35 million in the prior period, prompting the company to adjust its service portfolio - Hong Kong market revenue decreased by approximately **11.7%**, from approximately **HKD 11.345 million** to approximately **HKD 10.015 million**[15](index=15&type=chunk) [Taiwan Market](index=6&type=section&id=Taiwan%20Market) The Taiwan market faced multiple challenges, including changes in internet user behavior patterns, increased competition, and economic instability, leading to a revenue decline to HKD 8.22 million - Taiwan market revenue decreased from approximately **HKD 9.522 million** to approximately **HKD 8.223 million**[16](index=16&type=chunk) [Other Markets](index=6&type=section&id=Other%20Markets) New markets like Malaysia and Singapore emerged as growth drivers, with total revenue increasing from HKD 0.49 million to HKD 2.15 million, as Malaysia saw rapid member development exceeding 110,000, while Singapore's member recruitment fell short of expectations, impacting local revenue - Revenue from other markets (Malaysia and Singapore) increased from approximately **HKD 0.489 million** to **HKD 2.151 million**, becoming a core growth driver[17](index=17&type=chunk) - As of December 31, 2018, Malaysia's member count reached **111,681**, while Singapore's member count was only **10,049**, falling below expectations[17](index=17&type=chunk) [Outlook](index=7&type=section&id=Outlook) The company anticipates intensified competition in the online advertising industry and potential conservative spending by advertisers due to the US-China trade war, yet management remains confident, planning to leverage its large member base, strong client relationships, and proprietary platform to solidify market position, while continuing to strengthen member development, expand client networks, explore new markets, and recruit more talent - The company believes its competitive advantages lie in its substantial member base, history of serving reputable clients, and strong relationships with media agencies[19](index=19&type=chunk) - Future strategies include strengthening member development, improving applications and websites, expanding client networks, exploring new markets, launching new services, and recruiting business development talent[19](index=19&type=chunk)[20](index=20&type=chunk) [Financial Review](index=7&type=section&id=Financial%20Review) During the reporting period, both the company's revenue and gross profit decreased by approximately 4.5% year-on-year, while selling and distribution costs and administrative and other operating expenses significantly increased by 56.8% and 48.6% respectively, primarily due to increased headcount, salaries, and professional fees, and income tax expenses decreased by 33.3%, ultimately resulting in a net profit of HKD 3.50 million compared to a net loss of HKD 3.12 million in the prior period, mainly attributable to the absence of substantial listing expenses incurred last year Key Income Statement Items Changes | Item | Current Period (Nine Months 2018) | Prior Period (Nine Months 2017) | YoY Change | | :--- | :--- | :--- | :--- | | Revenue | HKD 20.39 million | HKD 21.36 million | -4.5% | | Cost of Services | HKD 6.62 million | HKD 6.95 million | -4.7% | | Gross Profit | HKD 13.77 million | HKD 14.41 million | -4.4% | | Selling and Distribution Costs | HKD 2.84 million | HKD 1.81 million | +56.8% | | Administrative and Other Operating Expenses | HKD 7.15 million | HKD 4.81 million | +48.6% | | Income Tax | HKD 0.90 million | HKD 1.35 million | -33.3% | | Profit/(Loss) for the Period | HKD 3.50 million | (HKD 3.12 million) | Turned Profitable | [Other Financial Information](index=8&type=section&id=Other%20Financial%20Information) The company's functional and presentation currency is HKD, with some subsidiaries using NTD, MYR, and SGD, but no significant currency risks were faced during the reporting period, and no material events impacting the company's operations and financial performance occurred after the reporting period end - The company did not face any significant currency risks[29](index=29&type=chunk) - No significant subsequent events occurred after December 31, 2018[30](index=30&type=chunk) [Other Information](index=9&type=section&id=Other%20Information) This section details the interests of directors and principal shareholders, corporate governance practices, and other relevant disclosures [Directors' and Principal Shareholders' Interests](index=9&type=section&id=Directors'%20and%20Principal%20Shareholders'%20Interests) As of December 31, 2018, executive directors Ms. Cheung Li, Mr. Lo Ka Kin, and Mr. Lee Wing Leung collectively held 57.14% of the company's shares through their jointly controlled entity, Source Idea Investment Limited, while non-executive director Mr. Lam Wang Yuen held 17.86% through his controlled entity, Genesis Financial Group Limited, with the report detailing their shareholdings and associated interests Directors' and Principal Shareholders' Shareholdings (as of December 31, 2018) | Shareholder Name | Capacity/Nature of Interest | Number of Shares Held | Percentage of Issued Share Capital | | :--- | :--- | :--- | :--- | | Ms. Cheung Li, Mr. Lo Ka Kin, Mr. Lee Wing Leung | Interest in controlled corporation (Source Idea Investment Limited) | 114,280,000 | 57.14% | | Mr. Lam Wang Yuen | Interest in controlled corporation (Genesis Financial Group Limited) | 35,720,000 | 17.86% | [Corporate Governance](index=11&type=section&id=Corporate%20Governance) During the reporting period, the company complied with the GEM Listing Rules' Corporate Governance Code, with one deviation: the roles of Chairman and Chief Executive Officer were not separated, but jointly performed by three executive directors (Ms. Cheung Li, Mr. Lo Ka Kin, and Mr. Lee Wing Leung), an arrangement the Board believes ensures effective business planning and decision-making, and the Audit Committee has reviewed the unaudited quarterly financial statements - The company deviated from Corporate Governance Code Provision A.2.1, as the responsibilities of the Chairman and Chief Executive Officer were not segregated but jointly performed by three executive directors[40](index=40&type=chunk) - The Audit Committee, comprising three independent non-executive directors, reviewed the financial statements for the period and deemed them compliant with applicable accounting standards and disclosure requirements[46](index=46&type=chunk) [Other Disclosure Matters](index=11&type=section&id=Other%20Disclosure%20Matters) During and up to the date of the report, neither the company nor its subsidiaries purchased, sold, or redeemed any of the company's listed securities, and while a share option scheme has been adopted, no options have been granted yet, and directors confirmed no competing interests with the company's business - During the reporting period, neither the company nor its subsidiaries purchased, sold, or redeemed any of the company's listed securities[39](index=39&type=chunk) - As of December 31, 2018, the company had not granted any share options under its share option scheme[42](index=42&type=chunk) [Unaudited Condensed Consolidated Financial Statements](index=13&type=section&id=Unaudited%20Condensed%20Consolidated%20Financial%20Statements) This section presents the unaudited condensed consolidated financial statements, including the statement of profit or loss and other comprehensive income, statement of changes in equity, and their accompanying notes [Unaudited Condensed Consolidated Statement of Profit or Loss and Other Comprehensive Income](index=13&type=section&id=Unaudited%20Condensed%20Consolidated%20Statement%20of%20Profit%20or%20Loss%20and%20Other%20Comprehensive%20Income) For the nine months ended December 31, 2018, the company reported revenue of HKD 20.39 million, gross profit of HKD 13.77 million, and operating profit of HKD 4.41 million, with profit for the period at HKD 3.50 million after deducting income tax of HKD 0.90 million, and total comprehensive income for the period was HKD 3.08 million after accounting for a foreign currency translation loss of HKD 0.42 million from foreign operations, resulting in basic and diluted earnings per share of 0.02 HK cents Income Statement Summary (for the Nine Months Ended December 31, 2018) | Item | Amount (HKD '000) | | :--- | :--- | | Revenue | 20,389 | | Gross Profit | 13,771 | | Operating Profit | 4,406 | | Profit for the Period | 3,504 | | Total Comprehensive Income for the Period | 3,084 | | Basic Earnings Per Share (HK cents) | 0.02 | [Unaudited Condensed Consolidated Statement of Changes in Equity](index=14&type=section&id=Unaudited%20Condensed%20Consolidated%20Statement%20of%20Changes%20in%20Equity) As of December 31, 2018, the company's total equity was HKD 59.65 million, an increase of HKD 3.08 million from HKD 56.57 million as of April 1, 2018, with this increase representing the total comprehensive income for the reporting period - As of December 31, 2018, the company's total equity was **HKD 59.65 million**[49](index=49&type=chunk) [Notes to the Unaudited Condensed Consolidated Financial Statements](index=15&type=section&id=Notes%20to%20the%20Unaudited%20Condensed%20Consolidated%20Financial%20Statements) The notes to the financial statements provide supplementary explanations for key accounting data, including revenue and segment information showing Hong Kong and Taiwan as primary income sources, and income tax notes explaining applicable tax rates in different jurisdictions, with no dividends recommended for the reporting period Revenue by Geographical Area (HKD '000) | Region | Nine Months 2018 | Nine Months 2017 | | :--- | :--- | :--- | | Hong Kong | 10,015 | 11,345 | | Taiwan | 8,223 | 9,522 | | Other | 2,151 | 489 | | **Total** | **20,389** | **21,356** | - The company's applicable tax rates in different regions are: Hong Kong profits tax at **16.5%** and Taiwan corporate income tax at **20%**[61](index=61&type=chunk) - The company does not recommend paying any dividends for the nine months ended December 31, 2018[61](index=61&type=chunk)