BRIGHTSTAR TECHNOLOGY GROUP CO., LTD 耀星科技集團股份有限公司 （股份代號：8446） （於開曼群島註冊成立的有限公司） 盈利預告 本公告由耀星科技集團股份有限公司（「本公司」，連同其附屬公司統稱「本集團」）根據《香 港聯合交易所有限公司GEM證券上市規則》（「《GEM上市規則》」）第17.10條及香港法例第 571章《證券及期貨條例》第XIVA部內幕消息條文（定義見《GEM上市規則》）作出。 本公司董事（「董事」）會（「董事會」）謹此通知本公司股東（「股東」）及有意投資者，根據董 事會目前可得的資料及本公司管理層經參考本集團截至二零二四年十二月三十一日止年 度（「本年度」）的未經審核綜合管理賬目的初步評估，本集團預期本年度將錄得淨利潤約 40.1百萬港元，較截至二零二三年十二月三十一日止年度（「同年」）淨虧損約27.8百萬港元 轉虧為盈。 董事會認為，上述轉虧為盈主要歸因於(i)收益較同年收益95.7百萬港元增加約68%至 74%，主要由於本集團承接之流行音樂演唱會及其他現場活動數量增加，提供視像顯示解 決方案服務；(ii)每場流行音樂演唱會平均收益增加所帶來的毛利率改善 ...

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佈的內容概不負責，對其 準確性或完整性亦不發表任何聲明，並明確表示概不就因本公佈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。 耀星科技集團股份有限公司 （股份代號：8446） （於開曼群島註冊成立的有限公司） 董事會會議通告 主席兼執行董事 崔海濱 BRIGHTSTAR TECHNOLOGY GROUP CO., LTD 香港，二零二五年三月十八日 耀星科技集團股份有限公司（「本公司」）董事（「董事」）會（「董事會」）謹此宣佈，本公司將 於二零二五年三月三十一日（星期一）舉行董事會會議，藉以（其中包括）(i)考慮及批准本 公司及其附屬公司截至二零二四年十二月三十一日止年度的經審核綜合年度業績及其發 佈和(ii)考慮宣派股息（如有）及任何其他事項。 承董事會命 耀星科技集團股份有限公司 於本公佈日期，董事會由三名執行董事崔海濱先生、楊浩廷先生及張艷玲女士，以及四 名獨立非執行董事姜玉娥女士、紀貴寶先生、李兵先生及陳志鵬先生組成。 本公告資料乃遵照《香港聯合交易所有限公司的GEM證券上市規則》而刊載，旨在提供有 關本公司的資料；董事 ...

BRIGHTSTAR TECHNOLOGY GROUP CO., LTD 耀星科技集團股份有限公司 崔海濱先生 （主席） 楊浩廷先生 （行政總裁） 張艷玲女士 獨立非執行董事 紀貴寶先生 姜玉娥女士 陳志鵬先生 李兵先生 董事會已設立三個委員會。下表載列各委員會的組成。 | | 董事委員 | 審核委員會 | 薪酬委員會 | 提名委員會 | | --- | --- | --- | --- | --- | | 董事 | | | | | | 崔海濱先生 | | | 成員 | 主席 | | 楊浩廷先生 | | | | | | 張艷玲女士 | | | | 成員 | | 紀貴寶先生 | | 主席 | 成員 | 成員 | | 姜玉娥女士 | | 成員 | 主席 | 成員 | | 陳志鵬先生 | | 成員 | 成員 | 成員 | | 李兵先生 | | 成員 | 成員 | 成員 | （股份代號：8446） （於開曼群島註冊成立的有限公司） 董事名單與其角色和職能 耀星科技集團股份有限公司董事會（「董事會」）成員載列如下： 執行董事 香港，二零二四年十二月六日 ...

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」）對本公佈的內容概不 負責，對其準確性或完整性亦不發表任何聲明，並明確表示概不就因本公佈全部或任何 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。 BRIGHTSTAR TECHNOLOGY GROUP CO., LTD 耀星科技集團股份有限公司 （股份代號：8446） （於開曼群島註冊成立的有限公司） 有關 收購目標公司10%股權的 補充公佈 茲提述耀星科技集團股份有限公司（「本公司」）日期為二零二三年五月二十三日及二零 二四年五月二十二日的公佈（「該等公佈」），內容有關收購（「收購事項」）深圳市進化方程 科技有限公司10%股權（「目標權益」）。除另行界定外，本公佈所用詞彙與該等公佈所界 定者具有相同涵義。 董事會謹此提供以下有關收購事項之最新情況。 完成收購事項 如該等公佈所披露，由於買賣協議項下之所有先決條件均已達成，賣方與買方於二零 二四年四月二十三日落實完成，而賣方已向買方轉讓目標股份。 完成關於收購事項的工商登記 目標股份的工商登記申請已於二零二四年五月提交，本公司欣然宣佈，目標權益的相關 工商登記已於二零二四年十一月十四日 ...

Financial Performance - The Group recorded an unaudited revenue of approximately HK$62.5 million for the nine months ended 30 September 2023, representing an increase of approximately 142.6% compared to HK$25.8 million for the same period in 2022[10]. - The Group's gross profit for the nine months ended 30 September 2023 was approximately HK$24.5 million, a significant improvement from a gross loss of approximately HK$3.0 million in the same period of 2022, marking a change of 916.7%[9]. - The unaudited loss for the period was approximately HK$7.8 million for the nine months ended 30 September 2023, compared to a loss of approximately HK$4.3 million for the same period in 2022, reflecting an increase in loss of 80.4%[10]. - Loss per share for the nine months ended 30 September 2023 was HK$0.53, a decrease of 14.5% from HK$0.62 in the same period of 2022[9]. - Revenue for the third quarter ended 30 September 2023 was HK$27.6 million, compared to HK$14.7 million for the same quarter in 2022, indicating a growth of 88.0%[13]. - The Group's operating losses for the nine months ended 30 September 2023 were approximately HK$7.4 million, compared to losses of HK$4.4 million in the same period of 2022[13]. - The loss attributable to owners of the company for the nine months ended September 30, 2023, was HK$4,242,000, an improvement from a loss of HK$4,958,000 in the same period of 2022[14]. - The total comprehensive expense for the period was HK$4,097,000 for the three months ended September 30, 2023, compared to a comprehensive income of HK$5,547,000 in the same period of 2022[14]. - Basic and diluted loss per share attributable to owners of the company was HK$0.10 for the three months ended September 30, 2023, compared to earnings of HK$1.09 in the same period of 2022[14]. Revenue Breakdown - For the nine months ended 30 September 2023, the Group's revenue from visual display solution services was HK$57,657,000, a significant increase from HK$18,614,000 in the same period of 2022, representing a growth of 209%[39]. - Revenue from information technology consulting services for the nine months ended 30 September 2023 was HK$2,462,000, compared to HK$6,623,000 in the same period of 2022, indicating a decrease of 63%[39]. - The Group's revenue from hotel reservation and convention planning services was HK$2,144,000 for the nine months ended 30 September 2023, compared to no revenue in the same period of 2022[39]. - Revenue from pop concerts increased significantly, with the average revenue per show rising from approximately HK$91,000 for the nine months ended 30 September 2022 to approximately HK$145,000 for the nine months ended 30 September 2023, and the number of shows increasing from 105 to 361[71][72]. - Revenue from information technology consulting services amounted to approximately HK$2.5 million, representing 3.9% of total revenue, a decrease from 25.7% in the previous year[79][81]. - Revenue from hotel reservation and convention planning services amounted to approximately HK$2.1 million, representing 3.4% of total revenue, with no revenue reported in the same period of 2022[59]. Expenses and Costs - The Group's administrative expenses for the nine months ended 30 September 2023 were approximately HK$33.6 million, up from HK$15.9 million in the same period of 2022[13]. - Total staff costs for the nine months ended September 30, 2023, amounted to approximately HK$26.5 million, a significant increase from approximately HK$6.0 million for the same period in 2022[115]. Shareholder Information - The Board does not recommend the payment of a dividend for the nine months ended 30 September 2023[10]. - The Directors do not recommend the payment of dividends for the nine months ended 30 September 2023, consistent with the previous year[45]. - As of September 30, 2023, Mr. Ma Lie holds 375,097,894 shares, representing 46.12% of the company's total shareholding[131]. - Mr. Yeung Ho Ting Dennis has an interest in 56,000,000 shares, accounting for 6.89% of the total shareholding[131]. - The company has not granted any share options since the adoption of the share option scheme on May 19, 2017, and there are no outstanding share options as of September 30, 2023[140]. Corporate Governance and Compliance - The company has complied with the corporate governance code provisions during the nine months ended September 30, 2023[141]. - The company is committed to maintaining high transparency levels to enhance investor relations and regularly updates shareholders on business developments and financial performance[142]. - The corporate website serves as an effective communication platform for the public and shareholders, providing timely updates[142]. - The company is continuously reviewing and improving its corporate governance practices and standards[141]. Future Outlook and Strategy - The Group will make steady progress in accordance with its business plans and actual operational conditions to effectively implement business objectives and generate profits[146]. - The Group will actively explore investment opportunities related to visual display technology and other related information technology in the future[146]. - The diversification of business scope aims to create long-term value for shareholders and the Group[146].

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佈的內容概不負責，對其準確性或完整性亦不 發表任何聲明，並明確表示概不就因本公佈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。 BRIGHTSTAR TECHNOLOGY GROUP CO., LTD 耀 星 科 技 集 團 股 份 有 限 公 司 （於開曼群島註冊成立的有限公司） （股份代號：8446） 截至二零二三年九月三十日止九個月 第三季度業績公告 耀星科技集團股份有限公司（「本公司」）董事（「董事」）會（「董事會」）欣然宣佈本公司及其附 屬公司截至二零二三年九月三十日止九個月（「期內」）之未經審核業績。本公告載列本公司 期內第三季度報告全文，並符合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」）有關期內季度業績初步公告附載的資料相關規定。本公司期內第三季度 報告的印刷版本將會於適當時候寄發予本公司的股東，並可於二零二三年十一月十四日於 聯交所網站www.hkexnews.hk及本公司網站www.intechproductions.com閱覽。 承董事會命 耀星科技集團股份有限公司 主席兼執行 ...

Financial Performance - The Group recorded an unaudited revenue of approximately HK$14.0 million for the three months ended 31 March 2023, representing an increase of approximately 510.7% compared to HK$2.3 million for the same period in 2022[9]. - The Group's unaudited loss for the period was approximately HK$2.8 million, a significant reduction from a loss of approximately HK$8.8 million for the three months ended 31 March 2022, reflecting a decrease of 67.8%[9]. - Gross profit for the period was approximately HK$3.6 million, compared to a gross loss of HK$4.8 million in the same period last year, indicating a turnaround in profitability[8]. - Loss per share improved to HK$0.21 from HK$1.09, marking an 80.7% reduction in loss per share[8]. - The total comprehensive expense for the period was approximately HK$2.8 million, down from HK$8.8 million in the same period last year[13]. - The Group reported a loss of HK$1,664,000 for the period ended March 31, 2023, compared to a loss of HK$8,742,000 for the same period in 2022, indicating an improvement in financial performance[35]. - The loss attributable to owners of the Company for the three months ended 31 March 2023 was HK$1.66 million, compared to a loss of HK$8.74 million in the same period of 2022[45]. - The Group's loss for the three months ended 31 March 2023 was approximately HK$2.8 million, a decrease from a loss of approximately HK$8.8 million for the same period in 2022, representing a reduction of about 68.2%[80][83]. - Revenue for the three months ended 31 March 2023 increased by HK$11.7 million compared to the same period in 2022, indicating a positive growth trend despite the overall loss[81][83]. Revenue Breakdown - Revenue from visual display solution services increased significantly to HK$11,816,000 for the three months ended March 31, 2023, compared to HK$2,160,000 for the same period in 2022, representing a growth of 448%[35]. - Revenue from information technology consulting services was HK$2,027,000 for the three months ended March 31, 2023, with no revenue reported for the same period in 2022[35]. - Total revenue for the Group for the three months ended March 31, 2023, was HK$13,961,000, a substantial increase from HK$2,286,000 in the prior year, marking an increase of 509%[35]. - Approximately 85% of the Group's total revenue during the three months ended 31 March 2023 came from visual display solutions, compared to 94% in the same period of 2022[58]. - Revenue from information technology consulting services amounted to approximately HK$2.0 million, representing 14% of the Group's total revenue for the three months ended 31 March 2023[51]. - Revenue from pop concerts increased significantly, with the average revenue per show rising from approximately HK$28,000 in Q1 2022 to approximately HK$163,000 in Q1 2023, and the number of shows increasing from 30 to 65[61][62]. - The total revenue from other live events in Q1 2023 was HK$1.236 million, with an average revenue per show of HK$24, compared to HK$1.334 million and HK$5 in Q1 2022[69]. Expenses and Costs - Administrative expenses increased to HK$6.8 million from HK$4.3 million, reflecting a rise of 59.0% year-on-year[12]. - The Group's operating loss decreased to HK$2.7 million from HK$8.7 million, showing a significant improvement in operational efficiency[12]. - The Group's financial costs increased slightly to HK$0.15 million from HK$0.11 million, reflecting a rise of 34.0%[12]. - Total staff costs for the three months ended 31 March 2023 amounted to approximately HK$6.1 million, up from approximately HK$2.4 million for the same period in 2022, reflecting an increase in workforce and associated costs[101][102]. Equity and Assets - As of March 31, 2023, the accumulated losses increased to HK$16,888,000 from HK$15,228,000 at the beginning of the year[35]. - The Group's total equity as of March 31, 2023, was HK$217,902,000, down from HK$220,730,000 at the beginning of the year[35]. - As of 31 March 2023, the Group recorded net current assets of approximately HK$116.4 million, a significant improvement from net current liabilities of approximately HK$23.1 million as of 31 March 2022[85][89]. - The current ratio improved to approximately 2.07 as of 31 March 2023, compared to approximately 0.36 as of 31 March 2022, reflecting enhanced liquidity[86][89]. - The Group's gearing ratio decreased to approximately 21.7% as of 31 March 2023 from approximately 39.1% as of 31 March 2022, indicating a stronger equity position[86][89]. Dividends and Taxation - The Board does not recommend the payment of dividends for the three months ended 31 March 2023[9]. - The Group's effective income tax for the three months ended 31 March 2023 was nil, as it did not generate any estimated assessable profit[38]. - There was no effective income tax for the Group for the three months ended 31 March 2023 and 31 March 2022, as the Group did not generate any assessable profits[79][82]. Corporate Governance and Compliance - The company has established an Audit Committee responsible for reviewing financial reports and supervising the financial reporting process[109]. - The Audit Committee reviewed the unaudited condensed consolidated results of the group for the three months ended March 31, 2023, and the effectiveness of the internal control system[113]. - The company confirmed that all Directors complied with the required standards of dealings regarding securities transactions during the three months ended March 31, 2023[116]. - The company has complied with the corporate governance code provisions during the three months ended March 31, 2023[132]. - The company maintains a high level of transparency and communicates regularly with shareholders through various reports and meetings[137]. Future Outlook - The Group plans to make steady progress in accordance with its business plans and operational conditions to effectively implement business objectives and generate benefits[138]. - The Group will actively explore investment opportunities related to visual display technology and other information technology to diversify its business scope and create long-term value for shareholders[138].

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佈的內容概不負責，對其準確性或完整性亦不 發表任何聲明，並明確表示概不就因本公佈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。 IN TECHNICAL PRODUCTIONS HOLDINGS LIMITED （於開曼群島註冊成立的有限公司） （股份代號：8446） 截至二零二三年三月三十一日止三個月第一季度業績公告 In Technical Productions Holdings Limited（「本公司」）董事（「董事」）會（「董事會」）欣然宣佈本 公司及其附屬公司截至二零二三年三月三十一日止三個月之未經審核業績。本公告載列本 公司二零二三年第一季度報告全文，並符合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」）有關第一季度業績初步公告附載的資料規定。本公司二零二三 年第一季度報告的印刷版本將會寄發予本公司的股東，並可於二零二三年五月十五日或之 前於聯交所網站www.hkexnews.hk及本公司網站www.intechproductions.com閱覽。 承董事會命 In Technical ...

Financial Performance - The Group recorded an unaudited revenue of approximately HK$32.7 million for the six months ended 30 November 2022, representing an increase of approximately 164.8% compared to the same period in 2021[17]. - The Group's unaudited profit was approximately HK$5.8 million for the six months ended 30 November 2022, compared to a loss of approximately HK$9.1 million for the same period in 2021, primarily due to a gain on bargain purchases amounting to approximately HK$12.0 million[17]. - Earnings per share for the period was HK$0.48, a significant improvement from a loss of HK$1.13 per share in the corresponding period of 2021, reflecting a change of 142.5%[16]. - The gross profit for the six months ended 30 November 2022 was approximately HK$7.5 million, compared to a gross loss of HK$4.6 million in the same period of 2021, indicating a turnaround in profitability[16]. - The Group's financial performance was significantly bolstered by strategic acquisitions and operational improvements during the reporting period[17]. - The unaudited results indicate a strong recovery trajectory for the Group, positioning it favorably for future growth opportunities[17]. - The financial highlights reflect the Group's resilience and adaptability in a challenging market environment[17]. Revenue Breakdown - Revenue for the three months ended November 30, 2022, was HK$21,498,000, a significant increase of 179.5% compared to HK$7,700,000 for the same period in 2021[20]. - Revenue from visual display solution services increased to HK$8,531,000 for the three months ended November 30, 2022, compared to HK$7,159,000 in 2021, reflecting a growth of 19.2%[57]. - Revenue from information technology consulting services was HK$12,827,000 for the three months ended November 30, 2022, with no revenue reported in the same period of 2021[57]. - For the six months ended November 30, 2022, total revenue reached HK$32,650,000, up from HK$12,330,000 in 2021, marking a growth of 164%[57]. - Revenue from Hong Kong for the six months ended November 30, 2022, was HK$13,080,000, compared to HK$7,301,000 in 2021, an increase of 79.5%[63]. - Revenue from the PRC for the six months ended November 30, 2022, surged to HK$17,071,000 from HK$1,753,000 in 2021, representing a growth of 871%[63]. - Revenue from information technology consulting services amounted to approximately HK$16.5 million, representing 50.6% of total revenue, primarily driven by a project from a customer in China[111]. - Revenue from visual display solutions was approximately HK$15.8 million, accounting for 48.3% of total revenue, with a significant increase in pop concert shows from 49 to 117[115]. Assets and Equity - Total assets as of November 30, 2022, amounted to HK$316,076,000, a substantial increase from HK$87,456,000 as of May 31, 2022[24]. - Total equity increased to HK$213,392,000 as of November 30, 2022, compared to HK$45,940,000 as of May 31, 2022[24]. - The Group's net current assets were approximately HK$113.8 million as of 30 November 2022, compared to net current liabilities of approximately HK$26.4 million as of 31 May 2022[140][145]. Cash Flow and Liquidity - Cash and bank balances increased to HK$16,081,000 as of November 30, 2022, compared to HK$830,000 as of May 31, 2022[24]. - The company reported a net cash generated from operating activities of HK$ (24,504,000) for the six months ended 30 November 2022, compared to HK$ 822,000 in the same period of 2021[31]. - The company experienced a net increase in cash and cash equivalents of HK$ 15,251,000, rising from HK$ 683,000 at the end of the previous period to HK$ 16,081,000[31]. - The Group's current ratio improved to approximately 2.12, up from 0.32 as of 31 May 2022, indicating better liquidity[141][145]. - The maximum limit of banking facilities available to the Group was HK$13 million as of 30 November 2022, with bank borrowings and overdrafts amounting to approximately HK$10.6 million[142][146]. Acquisitions and Investments - The Group completed the acquisition of 22.9% of Shenzhen Xinhang for RMB34,000,000 on 18 August 2022, consolidating its financial results from that date[90]. - Shenzhen Xinhang contributed approximately HK$1,982,000 to the Group's profit for the period from acquisition to 30 November 2022[95]. - If the acquisition of Shenzhen Xinhang had been completed on 1 June 2022, total Group revenue would have been HK$48,370,000, and profit would have been HK$7,048,000 for the period[94]. Operational Highlights - The Group engaged in 117 pop concert shows during the six months ended 30 November 2022, compared to 49 shows in the same period in 2021, indicating a significant increase in activity[105]. - Approximately 30.9% of total revenue for the six months ended 30 November 2022 was derived from pop concerts, up from 21.2% in the previous year[106]. - The average revenue per pop concert show increased from approximately HK$53,000 to approximately HK$86,000 during the same period[120]. Taxation - The Group provided approximately HK$0.7 million in income tax expense for the six months ended 30 November 2022, compared to nil in the same period of 2021[137]. - The Group's PRC subsidiaries were subject to a 25.0% enterprise income tax rate during the reporting periods[130]. - The Group's first HK$2 million of assessable profits under Hong Kong profits tax for the six months ended 30 November 2022 was subject to a tax rate of 8.25%[131]. Staff and Management - As of 30 November 2022, the Group employed a total of 81 employees, an increase from 57 employees as of 30 November 2021[169]. - Total staff costs for the six months ended 30 November 2022 amounted to approximately HK$8.2 million, compared to approximately HK$5.0 million for the same period in 2021[169]. - Directors' remuneration increased to HK$1,521,000 for the six months ended 30 November 2022, compared to HK$915,000 for the same period in 2021[67]. Corporate Governance - The Directors confirm that the information contained in the report is accurate and complete in all material respects, ensuring transparency for stakeholders[5]. - The Audit Committee has reviewed the unaudited condensed consolidated results for the six months ended 30 November 2022[177]. - The company confirms that all directors complied with the required standards of dealings during the six months ended November 30, 2022[185]. - The company has adopted a code of conduct regarding directors' securities transactions that meets GEM Listing Rules standards[187].

Financial Performance - The Group recorded an unaudited revenue of approximately HK$11.2 million for the three months ended 31 August 2022, representing an increase of approximately 140.9% compared to HK$4.6 million for the corresponding period in 2021[44][46]. - The Group's unaudited profit for the period was approximately HK$8.0 million, compared to a loss of approximately HK$6.5 million for the same period in 2021, marking a turnaround of 223.3%[48][52]. - Earnings per share for the period were HK$0.99, a significant increase of 222.2% from a loss of HK$0.81 per share in the previous year[39][41]. - The Group's gross profit for the period was HK$103, a recovery from a gross loss of HK$3.4 million in the same period last year[30][31]. - Operating profit for the period was HK$8.2 million, compared to an operating loss of HK$6.3 million in the previous year[58]. - Other income for the period was HK$1.5 million, compared to HK$240,000 in the same period last year, indicating a substantial increase[58]. - The total comprehensive income for the period was HK$4.8 million, a recovery from a comprehensive loss of HK$6.5 million in the previous year[61]. - The Group's revenue increased by approximately 140.9% from approximately HK$4.6 million for the three months ended 31 August 2021 to approximately HK$11.2 million for the three months ended 31 August 2022[125]. - The Group achieved a gross profit of approximately HK$0.1 million for the three months ended 31 August 2022, compared to a gross loss of approximately HK$3.4 million for the same period in 2021, resulting in a gross profit margin of approximately 1%[186]. - The Group reported a profit of approximately HK$8.0 million for the three months ended 31 August 2022, a significant improvement from a loss of approximately HK$6.5 million in the corresponding period in 2021, primarily due to a gain on bargain purchase of approximately HK$12.0 million[190]. Revenue Breakdown - Revenue from visual display solution services for the three months ended 31 August 2022 was HK$7,231,000, an increase of 58.8% compared to HK$4,552,000 in the same period of 2021[88]. - Equipment rental income for the same period was HK$3,688,000, contributing to total revenue of HK$11,152,000, up from HK$4,630,000 in the previous year[88]. - Revenue from visual display solutions amounted to approximately HK$4.3 million for the three months ended 31 August 2022, compared to approximately HK$1.8 million for the same period in 2021[124]. - Revenue from information technology consulting services was approximately HK$3.7 million, representing 33.1% of the Group's total revenue for the three months ended 31 August 2022[124]. - The Group's revenue from information technology consulting services for the three months ended 31 August 2022 was approximately HK$3.9 million, accounting for 33.1% of the Group's total revenue[185]. - The Group's total revenue from visual display solutions and information technology consulting services accounted for 65% and 33.1% of total revenue, respectively, for the three months ended 31 August 2022[125]. Operational Highlights - The Group engaged in 72 pop concert shows during the three months ended 31 August 2022, compared to 29 shows in the same period of 2021[124]. - The number of pop concert shows increased from 29 to 72, contributing to a revenue increase from HK$1,773,000 to HK$4,343,000, despite a slight decrease in average revenue per show from approximately HK$61,000 to HK$60,000[171]. - Revenue from other live events rose from HK$2,779,000 to HK$2,888,000, with the number of shows increasing from 192 to 362, although average revenue per show decreased from approximately HK$14,000 to HK$8,000[174]. - Total revenue from pop concerts accounted for 100% of the revenue from that segment, with an average revenue per show of HK$60,000 for the three months ended 31 August 2022[177]. - The Group's revenue from pop concerts in Hong Kong was HK$3,313,000, accounting for 76.3% of total revenue from pop concerts[177]. - The geographical breakdown of revenue indicates a strong performance in Hong Kong, with a notable contribution from other regions[179]. - The Group plans to continue expanding its service offerings in visual display solutions and live event productions to capture growing market demand[171]. Financial Position - The balance at 31 August 2022 showed total equity of HK$223,761,000, reflecting a decrease from HK$70,333,000 at 31 August 2021[73]. - The Group's current ratio improved to approximately 2.20 as at 31 August 2022, compared to approximately 0.53 as at 31 August 2021[195]. - The Group's gearing ratio increased to approximately 22.4% as at 31 August 2022, up from approximately 17.7% as at 31 August 2021, mainly due to an increase in shareholder's loans[195]. - The maximum limit of the banking facilities available to the Group was HK$13 million as at 31 August 2022, with bank borrowings bearing interest at floating rates from 2.8% to 4.2% per annum[195]. - The Group's net current assets were approximately HK$120.7 million as at 31 August 2022, compared to net current liabilities of approximately HK$15.2 million as at 31 August 2021[191]. - The Group's capital structure included equity attributable to the owners of approximately HK$54.3 million as of August 31, 2022[198]. Taxation and Compliance - The Group's effective income tax for the three months ended 31 August 2022 was nil, consistent with the same period in 2021[91]. - The Group did not incur any Hong Kong profits tax for the three months ended 31 August 2022, as it did not generate any estimated assessable profit[187]. - The Macau subsidiary was subject to a complementary tax at the rate of 12.0% on estimated assessable income exceeding MOP600,000 for the three months ended 31 August 2022[91]. - The company has not early adopted new accounting standards issued by HKICPA that are not yet effective, and is assessing their impact on financial results[84]. - The unaudited financial information does not contain sufficient details to constitute an interim financial report as defined in HKFRSs[80]. - The unaudited condensed consolidated financial statements are presented in Hong Kong dollars (HK$) and prepared in accordance with HKFRSs applicable to interim periods[80]. Acquisitions - The Group completed the acquisition of 22.9% of the issued share capital of Shenzhen Xinhang Information Technology Company Limited on 18 August 2022[124]. - The acquisition of 22.9% of Shenzhen Xinhang was completed on 18 August 2022, leading to the consolidation of its financial results into the Group's[181].