截至月份: 2025年12月31日 狀態: 新提交 致：香港交易及結算所有限公司 公司名稱: MS CONCEPT LIMITED 呈交日期: 2026年1月5日 股份發行人及根據《上市規則》第十九B章上市的香港預託證券發行人的證券變動月報表 I. 法定/註冊股本變動 | 1. 股份分類 | 普通股 | 股份類別 | 不適用 | | | 於香港聯交所上市 (註1) | | 是 | | | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | | 證券代號 (如上市) | 08447 | 說明 | 普通股 | | | | | | | | | | 法定/註冊股份數目 | | | 面值 | | | 法定/註冊股本 | | | 上月底結存 | | | 1,500,000,000 | HKD | | 0.01 | HKD | | 15,000,000 | | 增加 / 減少 (-) | | | | | | | HKD | | | | 本月底結存 | | | 1,500,000,000 | HKD | | 0.01 | HKD | | 15,000,000 ...

股份發行人及根據《上市規則》第十九B章上市的香港預託證券發行人的證券變動月報表 截至月份: 2025年11月30日 狀態: 新提交 致：香港交易及結算所有限公司 公司名稱: MS CONCEPT LIMITED 呈交日期: 2025年12月3日 I. 法定/註冊股本變動 | 1. 股份分類 | 普通股 | 股份類別 | 不適用 | | | 於香港聯交所上市 (註1) | | 是 | | | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | | 證券代號 (如上市) | 08447 | 說明 | 普通股 | | | | | | | | | | 法定/註冊股份數目 | | | 面值 | | | 法定/註冊股本 | | | 上月底結存 | | | 1,500,000,000 | HKD | | 0.01 | HKD | | 15,000,000 | | 增加 / 減少 (-) | | | | | | | HKD | | | | 本月底結存 | | | 1,500,000,000 | HKD | | 0.01 | HKD | | 15,000,00 ...

Financial Performance - The group's revenue for the six months ended September 30, 2025, slightly increased by 0.3% to approximately HKD 127.1 million from HKD 126.7 million for the same period in 2024[12]. - The net profit for the period was approximately HKD 3.7 million, a significant recovery from a net loss of HKD 13.0 million in the previous year[12]. - Revenue from restaurant operations for the six months ended September 30, 2025, was HKD 127,051,000, slightly up from HKD 126,707,000 in 2024, indicating a growth of approximately 0.27%[25]. - The company reported a total comprehensive income of HKD 3,677,000 for the six months ended September 30, 2025, compared to a total comprehensive loss of HKD 12,973,000 in the same period of 2024[16]. - The company's earnings per share for the six months ended September 30, 2025, was HKD 3,677, compared to a loss of HKD 12,973 for the same period in 2024, marking a significant recovery[28]. Cost Management - The gross profit margin improved, with gross profit rising to HKD 80.2 million compared to HKD 73.2 million in the prior period, reflecting a better cost management strategy[13]. - The company reported a decrease in the cost of goods sold, which fell to HKD 46.9 million from HKD 53.5 million, indicating improved operational efficiency[13]. - The company is focusing on cost control measures, as evidenced by reduced employee costs from HKD 39.9 million to HKD 37.2 million[13]. - The company incurred a cost of goods sold of HKD 46,898,000 for the six months ended September 30, 2025, down from HKD 53,512,000 in 2024, which is a decrease of approximately 12.3%[27]. - Employee costs decreased by approximately HKD 2.7 million or 6.8% to approximately HKD 37.2 million, mainly due to the closure of a restaurant[43]. Assets and Liabilities - Total current assets increased to HKD 35.5 million as of September 30, 2025, compared to HKD 32.0 million as of March 31, 2025[14]. - The total liabilities decreased from HKD 54.1 million to HKD 46.6 million, showing a reduction in financial obligations[15]. - The net asset value increased to HKD 14.6 million from HKD 10.9 million, indicating a stronger financial position[15]. - As of September 30, 2025, the current ratio was 1.2, indicating improved liquidity compared to 0.6 as of March 31, 2025[52]. - The group had no major capital commitments or contingent liabilities as of September 30, 2025[60][61]. Cash Flow - The net cash generated from operating activities for the six months ended September 30, 2025, was HKD 18,941,000, compared to HKD 18,592,000 in 2024, reflecting an increase of about 1.87%[17]. - The company experienced a decrease in financing cash outflows, which amounted to HKD 17,397,000 for the six months ended September 30, 2025, down from HKD 19,476,000 in 2024, representing a reduction of approximately 10.6%[17]. - The total cash and cash equivalents at the end of the period increased to HKD 18,305,000 from HKD 26,544,000 in the previous year, showing a decrease of about 30.9%[17]. - Cash and cash equivalents as of September 30, 2025, were approximately HKD 18.3 million, up from HKD 17.5 million as of March 31, 2025[52]. Operational Developments - The company operates 11 restaurants in Hong Kong, offering a variety of cuisines, including Japanese and Western dishes[38]. - The company has renewed leases for existing restaurant properties in West Kowloon and Causeway Bay during the reporting period[37]. - The company plans to open a new restaurant under the "Shokudo Wara" brand, offering seasonal Japanese set meals[37]. - The group plans to continue expanding its restaurant network and enhancing its marketing efforts to strengthen brand awareness[53]. Shareholder Information - The issued share capital remained unchanged since the listing on GEM on April 16, 2018, with 1,000,000,000 shares as of September 30, 2025[55]. - Major shareholders, including Future More, collectively hold 750,000,000 shares, representing 75% of the issued share capital[67]. - Future More has a total of 1,000,000,000 issued shares as of September 30, 2025, with the following ownership percentages: Mr. Kwan 14%, Ms. Yip 18%, Ms. Kwan 18%, Mr. Kwan 25%, and Ms. Kwan 25%[70]. - The total number of stock options available for grant under the stock option plan is 100,000,000 as of both April 1, 2025, and September 30, 2025, with no options granted since the plan's adoption[71]. Dividend Policy - The company decided not to declare an interim dividend for the period, consistent with the previous year[12]. - The board decided not to declare an interim dividend for the six months ending September 30, 2025[62]. Audit and Compliance - The audit committee, composed of independent non-executive directors, has reviewed the unaudited consolidated results for the six months ended September 30, 2025, and confirmed compliance with applicable accounting standards[80]. - No significant events affecting the group occurred after September 30, 2025, up to the report date[81].

Core Viewpoint - MS CONCEPT (08447) reported a slight increase in revenue and a return to profitability in its interim results for the six months ending September 30, 2025 [1] Financial Performance - Revenue for the period was approximately HKD 127 million, representing a year-on-year increase of 0.3% [1] - The company achieved a net profit of HKD 3.677 million, marking a turnaround from a loss in the previous year [1] - Earnings per share were reported at 0.4 HKD cents [1]

Core Viewpoint - MSCONCEPT (08447.HK) reported a slight increase in revenue for the six months ending September 30, 2025, with a year-on-year growth of 0.3% to approximately HKD 127 million, and a net profit of approximately HKD 3.7 million, compared to a net loss of approximately HKD 13 million for the same period in 2024 [1] Financial Performance - Revenue for the six months ending September 30, 2025, was approximately HKD 127 million, reflecting a 0.3% increase year-on-year [1] - The company recorded a net profit of approximately HKD 3.7 million, a significant turnaround from a net loss of approximately HKD 13 million in the previous year [1] Dividend Policy - The company has decided not to declare an interim dividend for the current period, consistent with the previous year where no dividend was declared [1]

Core Insights - MS CONCEPT (08447) reported interim results for the six months ending September 30, 2025, with revenue of approximately HKD 127 million, reflecting a year-on-year increase of 0.3% [1] - The company achieved a net profit of HKD 3.677 million, marking a turnaround from a loss in the previous year [1] - Earnings per share were reported at 0.4 HKD cents [1]

Core Insights - MS CONCEPT (08447) reported interim results for the six months ending September 30, 2025, with revenue of approximately HKD 127 million, reflecting a year-on-year increase of 0.3% [1] - The company achieved a net profit of HKD 3.677 million, marking a turnaround from a loss in the previous year [1] - Earnings per share were reported at HKD 0.004 [1]

Financial Performance - For the six months ended September 30, 2025, the group's revenue slightly increased by 0.3% to approximately HKD 127.1 million from HKD 126.7 million for the same period in 2024[11]. - The net profit for the period was approximately HKD 3.7 million, a significant recovery from a net loss of HKD 13.0 million in the previous year[11]. - Gross profit for the six months was HKD 80.2 million, compared to HKD 73.2 million in the same period last year, reflecting improved cost management[12]. - The pre-tax profit for the period was HKD 4.6 million, a turnaround from a pre-tax loss of HKD 13.0 million in the previous year[12]. - Basic and diluted earnings per share improved to HKD 0.4 from a loss of HKD 1.3 per share in the same period last year[12]. - The group reported a total comprehensive income of HKD 3,677,000 for the six months ended September 30, 2025, compared to a total comprehensive loss of HKD 12,973,000 for the same period in 2024[15]. - Revenue for the six months ended September 30, 2025, was approximately HKD 127.1 million, a slight increase of 0.3% or HKD 0.4 million compared to the same period last year[36]. - The company recorded a profit of approximately HKD 3.7 million for the six months ended September 30, 2025, compared to a loss of approximately HKD 13.0 million for the same period in 2024[49]. Cost Management - The cost of goods sold decreased to HKD 46.9 million from HKD 53.5 million, indicating a reduction in inventory costs[12]. - Employee costs were reduced to HKD 37.2 million from HKD 39.9 million, contributing to the improved profitability[12]. - Depreciation expenses decreased significantly to HKD 15.0 million from HKD 21.2 million, reflecting better asset utilization[12]. - Cost of goods sold decreased by 12.3% to approximately HKD 46.9 million from HKD 53.5 million, attributed to an increase in customers at buffet restaurants[39]. - Employee costs decreased by 6.8% to approximately HKD 37.2 million, primarily due to the closure of the "Hana" restaurant[42]. - Depreciation expenses decreased by 29.2% to approximately HKD 15.0 million, influenced by the closure of "Hana" and reduced rental costs[43]. Dividends and Equity - The board has decided not to declare an interim dividend for this period, consistent with the previous year[11]. - The group did not declare an interim dividend for the six months ended September 30, 2025, consistent with the previous year[28]. - As of September 30, 2025, the total equity attributable to the owners of the company was approximately HKD 14.6 million, up from HKD 10.9 million as of March 31, 2025[51]. Assets and Liabilities - As of September 30, 2025, the company's total assets minus current liabilities amounted to HKD 44,861,000, an increase from HKD 37,408,000 as of March 31, 2025[14]. - The company's current liabilities decreased to HKD 46,593,000 as of September 30, 2025, from HKD 54,148,000 as of March 31, 2025[14]. - The company's net current liabilities improved to HKD (11,118,000) as of September 30, 2025, from HKD (22,113,000) as of March 31, 2025[14]. - The company's non-current assets totaled HKD 55,979,000 as of September 30, 2025, down from HKD 59,521,000 as of March 31, 2025[13]. Cash Flow - The net cash generated from operating activities for the six months ended September 30, 2025, was HKD 18,941,000, compared to HKD 18,592,000 for the same period in 2024[16]. - The company's cash and cash equivalents increased to HKD 18,305,000 as of September 30, 2025, from HKD 17,526,000 at the beginning of the period[16]. - The net cash inflow from operating activities for the six months ended September 30, 2025, was approximately HKD 18.6 million, consistent with the same period in 2024[51]. - The company had a cash outflow from investing activities of HKD (765,000) for the six months ended September 30, 2025, compared to HKD (1,671,000) for the same period in 2024[16]. Operational Developments - The company continues to focus on cost control and operational efficiency to enhance profitability in future periods[11]. - The group has actively responded to changes in the Hong Kong dining market by launching various promotions and discounts during the reporting period[36]. - The group has renewed leases for existing restaurant properties in West Kowloon and Causeway Bay, and opened a new restaurant under the "Shokudo Wara" brand in Tung Chung[36]. - The group has returned the premises of the "Ben Dian (TY)" restaurant in Tsing Yi after reviewing its performance and business prospects[36]. - The restaurant operating under the "Mr. Steak" brand in Kowloon Bay has returned the premises to the landlord after the lease expired in October 2025[80]. Employee and Governance - The company employed approximately 224 employees as of September 30, 2025, an increase from 206 employees on March 31, 2025[68]. - The board of directors confirmed compliance with all applicable corporate governance code provisions, except for specific provisions regarding the separation of roles between the chairman and CEO[72]. - The company maintained the required public float as per GEM listing rules as of the report date[75]. Investments and Future Plans - The net proceeds from the IPO amounted to approximately HKD 39.6 million, with significant allocations for restaurant network expansion and operational funding[50]. - Approximately HKD 20.6 million was allocated for opening new restaurant locations, including East Tung Hana and several branches of Ben Ten, with further expansions planned as needed[52]. - About HKD 3.3 million was used for renovating existing restaurants, with ongoing evaluations for further renovations[52]. - There were no significant investments, acquisitions, or disposals of subsidiaries or joint ventures during the six months ended September 30, 2025[56].

Core Viewpoint - MSCONCEPT (08447.HK) expects to report an unaudited consolidated profit of approximately HKD 3.4 million to HKD 3.8 million for the six months ending September 30, 2025, a significant improvement compared to an unaudited consolidated loss of HKD 13 million in the same period last year [1] Financial Performance - The anticipated profit is primarily attributed to an increase in visitor numbers at the company's buffet restaurants, driven by marketing and promotional activities [1]

Core Viewpoint - MS CONCEPT (08447) anticipates an unaudited consolidated profit of approximately HKD 3.4 million to HKD 3.8 million for the six months ending September 30, 2025, a significant turnaround from an unaudited consolidated loss of HKD 13 million in the same period last year [1] Financial Performance - The expected profit is primarily attributed to an increase in visitor numbers at the group's buffet restaurants, driven by marketing and promotional activities [1]