Financial Performance - The company's revenue for Q1 2023 was approximately HKD 16.7 million, a decrease of about 29.4% compared to HKD 23.7 million in Q1 2022[7] - The gross profit fell from approximately HKD 4.3 million in Q1 2022 to about HKD 2.4 million in Q1 2023, reflecting a consistent decline with revenue[7] - The net loss for Q1 2023 was approximately HKD 4.4 million, compared to a net loss of about HKD 3.7 million in Q1 2022[8] - Excluding one-off items, the operating loss for Q1 2023 was approximately HKD 5.6 million, compared to about HKD 4.5 million in Q1 2022[8] - The gross margin decreased from approximately 18.1% in Q1 2022 to about 14.2% in Q1 2023, primarily due to increased fixed costs from reduced production[17] - Total sales costs decreased from approximately HKD 19.4 million in Q1 2022 to about HKD 14.3 million in Q1 2023, aligning with the revenue decline[16] - Administrative and other expenses for Q1 2023 were approximately HKD 8.4 million, a decrease of about HKD 1.5 million or 14.7% compared to Q1 2022's HKD 9.9 million, primarily due to reduced employee costs[21] - The attributable loss and total comprehensive income for Q1 2023 was approximately HKD 4.4 million, compared to HKD 3.7 million in Q1 2022, with an operating loss of approximately HKD 5.6 million in Q1 2023 versus HKD 4.5 million in Q1 2022[22] - The company recorded a one-time loss of approximately HKD 0.2 million related to lease revisions in Q1 2023, compared to a gain of HKD 0.2 million in Q1 2022[22] - The company recognized a gain of approximately HKD 2.1 million from the sale of properties, plants, and equipment in Q1 2023, with no such gain reported in Q1 2022[22] Shareholder Information - The total number of shares held by major shareholders includes 354,659,000 shares (35.54%) held by New Metro, and 506,525,000 shares (50.75%) held collectively by certain individuals[31] - The company’s major shareholders include Mr. Lin Cheng Tai with 354,659,000 shares (35.54%) and Mr. Zhou Wenqiang with 41,366,000 shares (4.14%) as beneficial owners[26] - The company’s total issued share capital as of June 30, 2023, was approximately 1,000 million shares, with major shareholders holding significant stakes[31] - Major shareholders collectively hold 506,525,000 shares, representing approximately 50.75% of the total issued share capital as of June 30, 2023[33] - The company’s ultimate parent is New Metro Inc., which holds approximately 50.75% of the shares following a recent share issuance[49] Corporate Governance - The company has complied with all corporate governance codes as per GEM Listing Rules Appendix 15 for the three months ending June 30, 2023[36] - The company emphasizes high-quality board governance, internal controls, transparency, and accountability to protect shareholder interests[36] - The company has confirmed compliance with the trading code for directors as per GEM Listing Rules during the reporting period[37] - There are no known interests or short positions held by directors or major shareholders in any competing business as of June 30, 2023[41] Future Outlook and Strategy - Future outlook remains optimistic, with continued investments in technology, talent, and innovation to maintain competitive advantage[13] - The company’s operational strategies include potential market expansion and new product development, although specific details were not disclosed in the provided content[24] - The company continues to focus on its core business of general printing services and trading of printing products, with no new product launches or significant market expansions reported[51] Subscription and Capital Raising - The company completed a subscription agreement on May 3, 2023, for a total of 98,000,000 new ordinary shares at a subscription price of HKD 0.04 per share, raising approximately HKD 3.73 million net[40] - The net proceeds from the subscription will be used to repay current liabilities, including trade and other payables[40] - The subscription shares had a market value of approximately HKD 2.55 million based on the closing price of HKD 0.026 per share on the subscription agreement date[39] - The company issued new shares during the quarter, raising HKD 3,729,775 after deducting transaction costs[45] Tax and Compliance - The income tax expense for the period was HKD 67,412, down 82.3% from HKD 381,608 in the same period last year[58] - The audit committee has reviewed the unaudited financial statements and confirmed compliance with applicable accounting standards and GEM listing rules[42] Revenue Breakdown - For the three months ended June 30, 2023, the total revenue was HKD 16,704,306, a decrease of 29.4% compared to HKD 23,659,292 for the same period in 2022[55] - The revenue breakdown includes HKD 12,564,949 from offset printing, HKD 1,170,477 from digital printing, HKD 2,923,901 from inkjet printing, and HKD 44,979 from other services[55] - The company has no customers contributing more than 10% of total revenue, indicating a diversified customer base[55] - The company operates solely in Hong Kong, with all revenue derived from external customers located there[57] - The company has no non-current assets located outside of Hong Kong[57] Loss Per Share - Basic and diluted loss per share for the quarter was HKD 0.45, compared to HKD 0.41 for the same period last year[43] - There are no diluted potential ordinary shares issued, so the diluted loss per share is the same as the basic loss per share[61]

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。 UNIVERSE PRINTSHOP HOLDINGS LIMITED 環 球 印 館 控 股 有 限 公 司 （於開曼群島註冊成立之有限公司） 8448 （股份代號： ） 截至二零二三年六月三十日止三個月之第一季度業績公告 GEM 香港聯合交易所有限公司（「聯交所」） 的特點 GEM 之定位，乃為相比起其他在聯交所上市之公司帶有較高投資風險之中小型公司提供一個 上市之市場。有意投資者應了解投資於該等公司之潛在風險，並應經過審慎周詳之考慮後方 作出投資決定。 GEM GEM 鑒於 上市公司通常為中小型公司，在 買賣的證券可能會較於聯交所主板買賣的證 GEM 券承受較大的市場波動風險，同時無法保證在 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香港聯合交易所有限公司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。 UNIVERSE PRINTSHOP HOLDINGS LIMITED 環 球 印 館 控 股 有 限 公 司 （於開曼群島註冊成立之有限公司） 8448 （股份代號： ） 截至二零二三年三月三十一日止年度年度業績公告 GEM 香港聯合交易所有限公司（「聯交所」） 之特色 GEM 之定位，乃為相比起其他在聯交所上市之公司帶有較高投資風險之中小型公司提供一個 上市之市場。有意投資人士應了解投資於該等公司之潛在風險，並應經過審慎周詳之考慮後 方作出投資決定。 GEM GEM 由於 上市公司通常為中小型公司，在 買賣之證券可能會較於聯交所主板買賣之證 GEM 券承受較大之市場波動風險，同時無法保證在 買賣之證券會有高流通量的市場。 ...

Financial Performance - For the nine months ended December 31, 2022, the company's revenue was approximately HKD 77.8 million, a decrease of about HKD 16.4 million or 17.4% compared to the same period in 2021[5]. - The gross profit decreased from approximately HKD 22.7 million in Q3 2021 to approximately HKD 12.6 million in Q3 2022, with a gross profit margin dropping from about 24.2% to 16.1%[12]. - The company recorded a loss attributable to owners of approximately HKD 13.1 million in Q3 2022, compared to a profit of approximately HKD 2.0 million in Q3 2021[9]. - Excluding one-off items, the loss attributable to owners in Q3 2022 was approximately HKD 15.4 million, compared to a profit of approximately HKD 1.7 million in Q3 2021[9]. - For the nine months ended December 31, 2022, the company's revenue was HKD 77,771,607, a decrease of 17.4% compared to HKD 94,174,445 for the same period in 2021[36]. - The gross profit for the same period was HKD 12,550,738, down 44.7% from HKD 22,749,895 in the previous year[36]. - The company reported a net loss attributable to shareholders of HKD 13,087,648 for the nine months ended December 31, 2022, compared to a profit of HKD 1,956,079 in the same period of 2021[36]. - The basic and diluted loss per share for the nine months was HKD (1.45), compared to earnings of HKD 0.22 per share in the previous year[36]. Expenses and Costs - Selling and administrative expenses increased to approximately HKD 28.7 million in Q3 2022, up from approximately HKD 20.8 million in Q3 2021, primarily due to legal and professional fees related to a mandatory cash offer and increased salary costs[16]. - One-off items in Q3 2022 included a loss of approximately HKD 0.2 million from retail lease modifications, a gain of approximately HKD 0.6 million from the sale of properties, and government subsidies of approximately HKD 3.3 million[17]. Revenue Sources - The revenue from offset printing for the nine months ended December 31, 2022, was HKD 59,684,677, down 13.5% from HKD 68,976,811 in the previous year[47]. - For the nine months ended December 31, 2022, the group's revenue from general printing services and trading of printing products was HKD 77,771,607, a decrease of 17.4% compared to HKD 94,174,445 for the same period in 2021[47]. - The group has a diversified customer base, with no single customer accounting for more than 10% of total revenue for the nine months ended December 31, 2022[48]. Corporate Governance - The company has established an audit committee to oversee financial reporting and internal controls, ensuring compliance with relevant laws and regulations[34]. - The company emphasizes high standards of corporate governance, adhering to the GEM Listing Rules and maintaining transparency and accountability[29]. - The company has adopted a code of conduct for securities trading by directors, ensuring compliance with the GEM Listing Rules[30]. - The company plans to continue reviewing and improving its corporate governance practices to ensure prudent regulation of its business activities and decision-making processes[29]. Shareholder Information - As of December 31, 2022, major shareholders collectively held approximately 56.28% of the company's issued share capital[23]. - Mr. Lin Cheng Tai holds 39.40% of the company's shares and has joint holdings of 16.88% with another party[20]. - Mr. Zhou Wenqiang and Mr. Xu Qingnai hold 4.60% and 12.28% of the company's shares, respectively, with additional joint holdings[20]. - New Metro Inc. agreed to acquire a total of 354,354,000 shares from certain shareholders, representing approximately 39.37% of the company's issued share capital as of the agreement date[41]. - The acquisition agreement and the associated action commitment among the parties took effect on April 4, 2022, consolidating control over approximately 56.25% of the company's issued shares[41]. Market Conditions - The decrease in revenue was mainly attributed to reduced demand for printing services due to the COVID-19 pandemic in Hong Kong[11]. - Other income in Q3 2022 included government subsidies of approximately HKD 3.3 million related to COVID-19 support programs[13]. Dividend Policy - The board does not recommend any dividend payment for Q3 2022, consistent with Q3 2021[6]. - The board did not recommend the payment of a dividend for Q3 2022, consistent with Q3 2021[18].

Financial Performance - For the six months ended September 30, 2022, the company's revenue was approximately HKD 50.3 million, a decrease of about 13.0% compared to approximately HKD 57.9 million for the same period in 2021[9]. - The gross profit decreased from approximately HKD 13.8 million in the first half of 2021 to approximately HKD 7.4 million in the first half of 2022, consistent with the revenue decline[10]. - The company recorded a loss attributable to owners of approximately HKD 9.2 million for the first half of 2022, compared to a profit of approximately HKD 0.06 million for the same period in 2021[10]. - Excluding one-off items, the loss attributable to owners for the first half of 2022 was approximately HKD 11.5 million, compared to a loss of approximately HKD 0.17 million for the same period in 2021[10]. - The company reported unaudited revenue of HKD 50,341,607 for the six months ended September 30, 2022, a decrease of 13% compared to HKD 57,864,213 in the same period last year[72]. - Gross profit for the same period was HKD 7,358,624, down 47% from HKD 13,766,339 year-on-year[72]. - Operating loss for the six months was HKD 8,750,184, compared to an operating profit of HKD 755,093 in the previous year[72]. - The company recorded a net loss attributable to shareholders of HKD 9,244,651, compared to a profit of HKD 55,854 in the same period last year[72]. - Basic and diluted loss per share was HKD (1.03), compared to earnings of HKD 0.01 per share in the previous year[72]. - The total comprehensive loss for the six months ended September 30, 2022, was HKD 9,244,651, compared to a total comprehensive income of HKD 55,854 for the same period in 2021[78]. Cash Flow and Liquidity - The company incurred a net cash outflow from operating activities of HKD 5,559,468 for the six months ended September 30, 2022, compared to a net cash inflow of HKD 5,848,309 in the same period of 2021[80]. - The company's cash and cash equivalents decreased significantly to HKD 5,105,380 from HKD 19,112,762 as of March 31, 2022[74]. - The company’s cash and cash equivalents decreased by HKD 14,007,382, ending at HKD 5,105,380 as of September 30, 2022, down from HKD 25,054,447 at the end of the same period in 2021[80]. - The company’s operational cash flow was significantly impacted, with a decrease of HKD 11,204,063 in cash flow from operating activities compared to the previous year[80]. Expenses and Liabilities - Selling and administrative expenses increased to approximately HKD 20.1 million in the first half of 2022, up from approximately HKD 13.8 million in the first half of 2021, primarily due to increased legal and professional fees, salary costs, and new flagship store rental payments[21]. - The company’s total liabilities increased, with cumulative losses reaching HKD 48,144,908 as of September 30, 2022, compared to HKD 34,397,638 at the end of the previous period[78]. - Current liabilities amounted to HKD 23,446,184, compared to HKD 25,064,682 as of March 31, 2022[76]. - Total trade and other payables as of September 30, 2022, were HKD 12,022,808, a decrease from HKD 15,748,679 as of March 31, 2022[101]. Shareholder Information - The board of directors did not recommend the payment of any dividends for the first half of 2022, consistent with the previous year[11]. - No dividend was recommended for the six months ended September 30, 2022, consistent with the previous year[96]. - As of September 30, 2022, major shareholders hold approximately 56.28% of the company's total issued share capital through a concert party agreement[60]. - Mr. Lin Cheng Tai holds 39.40% of the company's shares and an additional 16.88% in joint holdings[55]. - Mr. Zhou Wenqiang and Mr. Xu Qingnai hold 4.60% and 12.28% of the company's shares, respectively, with additional joint holdings[55]. Operational Developments - The company primarily provides printing services to clients in Hong Kong, including offset printing, inkjet printing, and digital printing[13]. - The company opened two flagship stores under the "印館" brand in Kwun Tong and Wanchai, and relocated two stores in Mong Kok and Yuen Long to enhance market competitiveness[23]. - The company plans to continue exploring horizontal expansion and service diversification opportunities in response to the uncertain economic recovery outlook due to COVID-19[15]. - The group reported a significant reduction in sales orders during the pandemic period, indicating a direct impact on revenue[37]. Assets and Investments - Total assets as of September 30, 2022, were HKD 39,575,186, a decrease from HKD 49,358,978 as of March 31, 2022[74]. - Non-current assets increased to HKD 24,712,193 from HKD 20,126,925 as of March 31, 2022[74]. - The company acquired property, plant, and equipment amounting to HKD 4.4 million during the six months ended September 30, 2022, while there were no acquisitions in the same period of 2021[97]. - The company completed the procurement of printing-related machinery valued at approximately HKD 2.0 million in April and July 2020[50]. Risks and Challenges - The group faces risks related to fluctuations in raw material procurement costs and employee costs, which could adversely affect operational and financial performance[39]. - The group relies on subcontractors for certain production processes, which poses risks to business operations and reputation if subcontractors fail to meet standards[40]. - The group does not have long-term contracts with suppliers, which may lead to supply shortages and production delays, negatively impacting business performance[41]. - The group anticipates that its financial performance in 2023 may still be affected by the severity of COVID-19 outbreaks globally and the latest developments in pandemic control measures[37]. Governance and Compliance - The company has established an audit committee to oversee financial reporting and internal controls, ensuring compliance with applicable laws and regulations[69]. - The board is not aware of any post-reporting period matters that require disclosure[53].

Financial Performance - The company's revenue for Q1 2022 was approximately HKD 23.7 million, a decrease of about 4.0% from HKD 24.7 million in Q1 2021[5] - Gross profit decreased from approximately HKD 4.9 million in Q1 2021 to approximately HKD 4.3 million in Q1 2022, with a gross margin of 18.1% compared to 19.9% in the previous year[14] - The company recorded a loss attributable to owners of approximately HKD 3.7 million in Q1 2022, compared to a loss of approximately HKD 1.9 million in Q1 2021[10] - The total revenue decline was mainly attributed to the fifth wave of COVID-19 in Hong Kong, which affected customer business activities[13] - The company reported revenue of HKD 23,659,292 for the three months ended June 30, 2022, a decrease of approximately 4.03% compared to HKD 24,653,996 in the same period of 2021[39] - Gross profit for the same period was HKD 4,284,467, down from HKD 4,898,621, reflecting a decline of about 12.55%[39] - Operating loss increased to HKD 3,165,032 compared to a loss of HKD 1,567,473 in the prior year, indicating a deterioration in operational performance[39] - The company incurred a pre-tax loss of HKD 3,315,953, compared to a pre-tax loss of HKD 1,783,745 in the previous year, representing an increase of approximately 85.58%[39] - Total comprehensive loss attributable to owners of the company was HKD 3,697,561, compared to HKD 1,922,292 in the same period last year, marking an increase of about 92.36%[39] - Basic and diluted loss per share was HKD 0.41, compared to HKD 0.21 in the prior year, reflecting a significant increase in losses per share[39] - For the three months ended June 30, 2022, the company reported a total loss of HKD 3,697,561, compared to a loss of HKD 1,922,292 for the same period in 2021, indicating an increase in losses of approximately 92.5% year-over-year[41] - The basic loss per share for the period was HKD 0.0041, compared to HKD 0.0021 for the same period in 2021, representing an increase of approximately 95.2%[55] Expenses and Income - Other income in Q1 2022 included government subsidies of approximately HKD 1.9 million, which were not present in Q1 2021[15] - Selling and administrative expenses increased to approximately HKD 9.9 million in Q1 2022 from approximately HKD 7.0 million in Q1 2021, primarily due to increased legal and professional fees related to a mandatory cash offer[18] - Other income rose significantly to HKD 2,199,514 from HKD 280,941, indicating a substantial increase in non-operational revenue sources[39] - Sales and administrative expenses increased to HKD 9,878,116 from HKD 6,976,190, representing an increase of approximately 41.06%[39] Dividends and Shareholding - The company will not declare any dividends for Q1 2022, consistent with Q1 2021[7] - The board of directors did not recommend any dividend for Q1 2022, consistent with Q1 2021[20] - Major shareholders collectively hold approximately 56.28% of the company's issued share capital[26] - Mr. Lin Cheng Tai holds 354,659,000 shares, representing approximately 39.40% of the company's issued share capital[27] - Mr. Zhou Wenqiang holds 41,366,000 shares, representing approximately 4.60% of the company's issued share capital[24] - Mr. Xu Qingnai holds 110,500,000 shares, representing approximately 12.28% of the company's issued share capital[24] Market Conditions and Future Plans - The ongoing COVID-19 pandemic has significantly impacted the demand for printing services, leading to reduced market activities[6] - The company is exploring horizontal expansion and service diversification opportunities to increase market share and enhance brand reputation[11] - The company plans to take actions to maintain profitability and competitiveness in the market amid ongoing uncertainties related to the pandemic[6] Compliance and Governance - The board of directors confirmed compliance with the GEM Listing Rules and corporate governance codes during the reporting period[32] - The company has not disclosed any new product or technology developments in the current report[19] - There are no updates on market expansion or mergers and acquisitions in the current report[19] Assets and Revenue Recognition - The company’s non-current assets are located in Hong Kong, and all revenue is derived from external customers in Hong Kong[52] - The company has adopted the practical expedient under HKFRS 15 for revenue recognition, which does not require the disclosure of remaining performance obligations for sales of goods contracts[50] - The company's total equity as of June 30, 2022, was HKD 16,124,428, down from HKD 24,268,754 as of June 30, 2021, reflecting a decrease of about 33.5%[41] - The revenue breakdown for the three months ended June 30, 2022, included HKD 18,613,051 from offset printing, HKD 1,571,795 from digital printing, and HKD 3,221,125 from inkjet printing[50] Share Options - The company has not issued, exercised, or cancelled any share options under the share option scheme since its adoption on February 26, 2018[31] Financial Statements Approval - The company’s management has approved the unaudited financial statements for publication on August 9, 2022[45]

Financial Performance - The group recorded revenue of approximately HKD 113.7 million for the fiscal year 2022, an increase of about 10.2% compared to HKD 103.1 million in fiscal year 2021[10]. - The net loss for fiscal year 2022 was approximately HKD 4.4 million, a significant improvement from a net loss of about HKD 12.5 million in fiscal year 2021[10]. - Operating loss for fiscal year 2022 was approximately HKD 4.6 million, compared to HKD 9.4 million in fiscal year 2021, excluding one-off items[10]. - Gross profit increased from approximately HKD 20.3 million in fiscal year 2021 to about HKD 24.4 million in fiscal year 2022, with a gross margin of 21.5% compared to 19.7% in the previous year[16]. - Total sales costs rose from approximately HKD 82.8 million in fiscal year 2021 to about HKD 89.3 million in fiscal year 2022, consistent with the increase in revenue[15]. - Sales and administrative expenses for the fiscal year 2022 were approximately HKD 28.8 million, a decrease of about HKD 1.9 million from HKD 30.7 million in fiscal year 2021[19]. Challenges and Responses - The company faced challenges due to COVID-19, which significantly impacted customer business and market activities[10]. - The company plans to explore horizontal expansion and service diversification opportunities in response to ongoing uncertainties related to the COVID-19 pandemic[11]. - The group will take actions to maintain profitability and competitiveness in the market[10]. Assets and Liabilities - Trade and other receivables decreased from approximately HKD 8.8 million as of March 31, 2021, to approximately HKD 6.5 million as of March 31, 2022, primarily due to a reduction in trade receivables[25]. - Cash and cash equivalents decreased from approximately HKD 23.6 million as of March 31, 2021, to approximately HKD 19.1 million as of March 31, 2022, mainly due to a decline in operating performance caused by COVID-19[26]. - The company's right-of-use assets increased by 26.1% from approximately HKD 7.4 million as of March 31, 2021, to approximately HKD 9.3 million as of March 31, 2022[24]. - Current assets net value as of March 31, 2022, was approximately HKD 4.2 million, down from HKD 10.8 million as of March 31, 2021[29]. - Trade and other payables increased from approximately HKD 14.9 million as of March 31, 2021, to approximately HKD 15.7 million as of March 31, 2022, mainly due to an increase in long service payment provisions[28]. Shareholder Information - The board does not recommend the payment of a final dividend for the year ended March 31, 2022[31]. - The company has adopted a dividend policy that considers operating performance, working capital, financial condition, future prospects, and funding needs when determining dividends[86]. - Major shareholders hold significant stakes, with Ms. Xiao Minyin owning approximately 31.16% (280,400,000 shares) of the issued share capital as of March 31, 2022[97]. - The total number of shares issued by the company remains at 900,000,000, with no changes in the overall share structure[124]. Governance and Management - The company has established a solid governance structure with various committees to ensure effective oversight and management[57]. - The board of directors consists of 7 members, including 4 executive directors and 3 independent non-executive directors[132]. - The company has adopted a code of conduct for securities trading by directors, ensuring compliance with GEM Listing Rules[131]. - The board is committed to improving corporate governance practices and standards continuously[130]. - The company has received annual confirmations of independence from all independent non-executive directors[144]. Sustainability and Environmental Impact - The company is committed to integrating sustainable development initiatives into daily operations and management, aiming to improve environmental, social, and governance performance[186]. - The total greenhouse gas emissions amounted to 700.74 tons of CO2 equivalent, with a carbon intensity of 6.17 tons of CO2 equivalent per HKD 1 million revenue, compared to 656.17 tons and 6.36 tons respectively in the previous fiscal year[200]. - The company has set a target to reduce greenhouse gas emissions by 10% and improve energy efficiency by 10% by 2027[196]. - The company has established proper ventilation systems at production sites to minimize employee exposure to harmful emissions[197]. - The company has not reported any significant non-compliance incidents related to gas and greenhouse gas emissions, water and land pollution, or hazardous waste generation[200].

Financial Performance - The company's revenue for the third quarter of 2021 was approximately HKD 94.2 million, an increase of about 18.8% compared to HKD 79.3 million in the third quarter of 2020[5][10][12]. - Gross profit rose from HKD 16.4 million in the third quarter of 2020 to HKD 22.7 million in the third quarter of 2021, with a gross margin increase from 20.7% to 24.2%[6][13]. - The net profit for the third quarter of 2021 was approximately HKD 1.7 million, compared to a net loss of HKD 6.7 million in the same period of 2020, after excluding one-off items[6][10]. - The increase in revenue was primarily driven by improved market conditions leading to higher demand for printing services, including offset printing and digital printing[5][12]. - The increase in net profit was primarily due to a rise in demand for printing services and reduced depreciation from asset impairment of approximately HKD 11.8 million in the previous fiscal year[18]. - For the nine months ended December 31, 2021, the company's revenue was HKD 94,174,445, an increase of 18.8% compared to HKD 79,267,140 for the same period in 2020[35]. - The gross profit for the same period was HKD 22,749,895, representing a 38.8% increase from HKD 16,392,740 in the previous year[35]. - Operating profit for the nine months was HKD 3,176,605, up 32.4% from HKD 2,398,742 in the prior year[35]. - The profit attributable to owners of the company for the nine months was HKD 1,956,079, compared to HKD 2,008,944 in the same period of 2020, reflecting a decrease of 2.6%[35]. - The basic and diluted earnings per share for the nine months were HKD 0.22, unchanged from the previous year[35]. - The company reported a basic earnings per share of HKD 2.18 for the nine months ended December 31, 2021, compared to HKD 2.23 for the same period in 2020[50]. Expenses and Cost Management - Sales and administrative expenses for Q3 2021 were HKD 20.8 million, a decrease of HKD 2.6 million from HKD 23.4 million in Q3 2020[17]. - The company has implemented cost control measures and efficiency improvements to maintain profitability and market competitiveness[10]. Shareholder Information - As of December 31, 2021, the largest shareholder, Mr. Zhou Wenqiang, held 280.4 million shares, representing approximately 31.16% of the issued share capital[22]. - The second-largest shareholder, Mr. Xu Qingnai, held 110.5 million shares, representing approximately 12.28% of the issued share capital[22]. - The company has adopted a share option scheme since February 26, 2018, with no options granted, exercised, lapsed, or cancelled up to the report date[27]. Corporate Governance - The company emphasizes high standards of corporate governance, adhering to the GEM Listing Rules and maintaining transparency and accountability[28]. - The audit committee has reviewed the unaudited condensed consolidated financial statements and confirmed compliance with applicable accounting standards and GEM listing rules[33]. - The company has established an audit committee consisting of three independent non-executive directors to oversee financial reporting and risk management[33]. Market Conditions and Challenges - The ongoing COVID-19 pandemic continues to create uncertainty in the economic outlook, impacting the company's financial performance[6][10]. - The company anticipates that the ongoing spread of COVID-19 variants will continue to pose challenges to its business operations and financial outlook[6][10]. Revenue Sources - The revenue from digital printing for the nine months ended December 31, 2021, was HKD 7,213,521, up 37.2% from HKD 5,258,921 in the previous year[45]. - The company has a diversified customer base with no single customer accounting for more than 10% of total revenue[45]. - The company's revenue is entirely derived from external customers located in Hong Kong[46]. Taxation - The income tax expense for the nine months ended December 31, 2021, included a deferred tax credit of HKD 673,194, compared to a deferred tax expense of HKD 308,660 in the previous year[48]. - The estimated tax provision for Hong Kong profits tax is calculated at a rate of 16.5%, consistent with the previous year[49].

環球印館控股有限公司 中 期 報 告 2021 香港聯合交易所有限公司（「聯交所」）GEM的特點 GEM之定位，乃為相比起其他在聯交所上市之公司帶有較高投資風險 之中小型公司提供一個上市之市場。有意投資者應了解投資於該等公司 之潛在風險，並應經過審慎周詳之考慮後方作出投資決定。 尹志強先生， 銅紫荊星章，太平紳士 陳俊傑先生 孫咏菁博士 鑒於GEM上市公司通常為中小型公司，在GEM買賣的證券可能會較 於聯交所主板買賣的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中期報告（「本報告」）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之任何損失 承擔任何責任。 本報告的資料乃遵照聯交所GEM證券上市規則（「GEM上市規則」）而刊 載，旨在提供有關環球印館控股有限公司（「本公司」）之資料；本公司的 董事（「董事」）願就本報告所載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，確認就其所知及所信，本報告所載資料在各重要 方面均屬準確完備，並無誤導或欺詐成分， ...

Financial Performance - The company's revenue for Q1 2021 was approximately HKD 24.7 million, an increase of about 10.7% from HKD 22.3 million in Q1 2020[5] - Gross profit rose from HKD 4.4 million in Q1 2020 to HKD 4.9 million in Q1 2021, maintaining a stable gross margin of 19.9% compared to 19.7% in the previous year[13] - The company reported a loss attributable to owners of approximately HKD 1.9 million in Q1 2021, compared to a profit of HKD 0.05 million in Q1 2020, primarily due to the absence of government subsidies[6] - The company's revenue for the three months ended June 30, 2021, was HKD 24,653,996, representing a 10.6% increase from HKD 22,275,746 in the same period of 2020[35] - Gross profit for the same period was HKD 4,898,621, up from HKD 4,388,890, indicating a gross margin improvement[35] - Operating loss for the quarter was HKD 1,567,473, compared to an operating profit of HKD 213,765 in the prior year[35] - The net loss attributable to the company's owners for the period was HKD 1,922,292, a significant decline from a profit of HKD 54,649 in the same quarter of 2020[35] - Basic and diluted loss per share was HKD (0.21), compared to earnings per share of HKD 0.01 in the previous year[35] - The company reported other income of HKD 280,941, down from HKD 2,771,641 in the same period last year[35] - The total comprehensive loss for the period was HKD 1,922,292, reflecting the overall financial performance[37] - The company reported a basic loss attributable to owners of HKD 1,922,292,000 for the period, compared to a profit of HKD 54,649,000 for the same period in 2020[50] Cost Management - Sales and administrative expenses decreased to HKD 7.0 million in Q1 2021 from HKD 7.9 million in Q1 2020, attributed to reduced depreciation and lower employee costs[17] - The company aims to continue actions to control costs and improve efficiency to maintain competitiveness in the market[6] Market Conditions - The overall market sentiment improved in Q1 2021, leading to increased demand for printing services, particularly offset and inkjet printing[12] - The company anticipates ongoing uncertainty in economic recovery due to the COVID-19 pandemic and its variants, which may impact financial performance[6] Shareholding Structure - As of June 30, 2021, Mr. Zhou Wenqiang holds 280,400,000 shares, representing approximately 31.16% of the company's issued share capital[22] - As of June 30, 2021, Mr. Xu Qingnai holds 110,500,000 shares, representing approximately 12.28% of the company's issued share capital[22] - As of June 30, 2021, Mr. Liang Yuechang holds 66,460,000 shares, representing approximately 7.38% of the company's issued share capital[22] - As of June 30, 2021, Ms. Xiao Minyin holds 280,400,000 shares, representing approximately 31.16% of the company's issued share capital[25] - As of June 30, 2021, Ms. Wu Liya holds 110,500,000 shares, representing approximately 12.28% of the company's issued share capital[25] - As of June 30, 2021, Ms. Mo Chun'e holds 66,460,000 shares, representing approximately 7.38% of the company's issued share capital[25] Corporate Governance - The company has complied with all corporate governance code provisions as set out in the GEM Listing Rules during the three months ended June 30, 2021[28] - The audit committee has reviewed the unaudited financial statements, ensuring compliance with applicable accounting standards and regulations[33] - The company and its subsidiaries did not purchase, sell, or redeem any of the company's listed securities during the three months ended June 30, 2021[30] - There are no interests held by directors, controlling shareholders, or their close associates in any business that competes directly or indirectly with the company's business as of June 30, 2021[31] Taxation - The current Hong Kong profits tax provision was calculated at an estimated taxable profit rate of 16.5%, unchanged from 2020[49] - Deferred tax items included a gain of HKD 158,547,000, compared to a loss of HKD 19,987,000 in the previous year[4] - The group did not incur any Cayman Islands income tax due to applicable regulations[4] Business Strategy - The company is exploring horizontal expansion and diversification of services to increase market share and enhance brand reputation[10] - The company continues to operate primarily in the printing services and products trade sector, with all revenue generated from external customers in Hong Kong[46] - The company's customer base is diversified, with no single customer accounting for more than 10% of total revenue[45] Other Income - Other income in Q1 2021 included approximately HKD 0.2 million from lease modifications, down from HKD 0.9 million in Q1 2020[15]