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]

Core Viewpoint - MS CONCEPT (08447) anticipates achieving an unaudited consolidated profit of approximately HKD 3.4 million to HKD 3.8 million for the six-month period ending September 30, 2025, a significant turnaround from an unaudited consolidated loss of HKD 13 million in the same period last year [1] Group Summary - 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]

香港交易及結算所有限公司及聯交所（「聯交所」）對本公告的內容概不負責，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的任何損失承擔任何責任。 MS CONCEPT LIMITED 鄺大華 由於本公司仍在落實本集團於本期間的未經審核綜合業績，故此本公告所載資料 僅為董事會根據本集團未經審核綜合管理賬目所作出的初步評估，而非基於本公 司審核委員會已落實或審閱的任何數據或資料。本集團的實際財務業績可能有別 於本公告所披露者。股東及有意投資者務請細閱本公司有關本集團本期間業績之 公告，預期有關公告將於二零二五年十一月十八日（星期二）舉行之董事會會議後 刊發。 1 股東及有意投資者於買賣本公司證券時，務請審慎行事。 承董事會命 MS Concept Limited 主席兼執行董事 （股份代號：8447） （於開曼群島註冊成立的有限公司） 正面盈利預告 本公告由MS Concept Limited（「本公司」，連同其附屬公司統稱「本集團」）根據聯 交所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部的內幕 ...

主席兼執行董事 鄺大華 香港，二零二五年十一月六日 於本公告日期，執行董事為鄺大華先生（主席兼行政總裁）、鄺文蕊女士（副主席） 及林安輝先生；以及獨立非執行董事為黎明輝先生、鄭利龍博士及郭耀松先生。 香港交易及結算所有限公司及香港聯合交易所有限公司（「聯交所」）對本公告的內 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。 MS CONCEPT LIMITED （股份代號：8447） （於開曼群島註冊成立的有限公司） 董事會會議日期 MS Concept Limited（「本公司」）宣佈，本公司將於二零二五年十一月十八日（星期 二）舉行董事（「董事」）會會議，旨在（其中包括）批准本公司及其附屬公司截至二 零二五年九月三十日止六個月之未經審核綜合財務業績公告以供發佈，以及考慮 建議派發股息（如有）。 承董事會命 MS Concept Limited 本公告的資料乃遵照《聯交所的GEM證券上巿規則》而刊載，旨在提供有關本公司 的資料；各董事願就本公告的資料共同及個別地承擔全部責任。董事在作出一切 合理查詢後，確認就彼 ...

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10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: 2025年11月4日 | 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 | | | | | | | | 已發行股份（不包括庫存股份）數目 | | 庫存股份數目 | | 已發行股份總數 | | | 上月底結存 | | | 1,000,000,000 | | 0 | | 1,000,000,000 | | 增加 / 減少 (-) | | | | | | | | | 本月底結存 | | | 1,000,000,000 | | 0 | | 1,000,000,000 | 第 2 頁 共 10 頁 v 1.1.1 I. 法定/註冊股本變動 | 1. 股份分類 | 普通股 | 股份 ...

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 | 2025年9月30日 | | --- | | 狀態: | | 截至月份: 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10月6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 ...

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8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: 2025年9月2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 | ...