EDICO Holdings Limited 鉅 京 控 股 有 限 公 司 * （ 於開曼群島註冊成立之有限公司） 提名委員會之 職權範圍 經董事會於2018年1月16日之決議案採納 提名委員會之職權範圍 （「委員會」） 成員 會議次數及議事程序 職責、權力及職能 （ 修訂版自2025年7月31日起生效） * 僅供識別 – 1 – EDICO Holdings Limited 鉅 京 控 股 有 限 公 司 * （「本公司」） – 完 – * 僅供識別 – 2 – 1. 委員會由本公司董事（「董事」）會（「董事會」）委任的三名成員組成，而過半數須為獨立 非執行 董事。 委員會 須由至少 一名不 同性別 的成員 組成。 委員會的 組成須 符合香 港聯 合交易所有限公司GEM證券上市規則不時的規定。 2. 委員會主席須為委員會成員任何其中之一並為獨立非執行董事或董事會主席。 3. 委員會每年須召開會議至少一次；若因工作需要，委員會應召開額外會議。 4. 委員會主席亦可自行決定召開額外會議。 5. 兩名委員會成員構成會議的法定人數。 6. 委員會會議的議事程序 受本公司組織章程細則第117 條及118條或本公 司 ...

智通财经APP讯，钜京控股(08450)公布，自2025年7月31日起，执行董事叶子敬先生不再担任公司提名 委员会成员;非执行董事马翠琪女士已获委任为提名委员会成员。 ...

自2025年7月31日起，鉅京控股有限公司董事（「董事」）會（「董事會」）成員載列如下。 執行董事 陳綺媚女士 （ 行政總裁） 葉子敬先生 EDICO Holdings Limited 鉅 京 控 股 有 限 公 司* （ 於開曼群島註冊成立的有限公司） （股份代號：8450） 董事名單與其角色及職能 獨立非執行董事 | | 董事委員會 | 審核 | 薪酬 | 提名 | 風險管理 | | --- | --- | --- | --- | --- | --- | | 董事 | | 委員會 | 委員會 | 委員會 | 委員會 | | 陳綺媚女士 | | | 成員 | | | | 葉子敬先生 | | | | | | | 馬翠琪女士 | | | | 成員 | | | 姚偉傑先生 | | 成員 | 成員 | 主席 | 主席 | | 鄧志釗先生 | | 主席 | | | 成員 | | 蘇耀東先生 | | 成員 | 主席 | 成員 | 成員 | 香港，2025年7月31日 * 僅供識別 非執行董事 馬翠琪女士 姚偉傑先生 鄧志釗先生 蘇耀東先生 董事會設有四個委員會。下表載列各董事會成員擔任該等委員會職務之資料。 ...

鉅 京 控 股 有 限 公 司* （ 於開曼群島註冊成立的有限公司） 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依賴該等內容而引 致的任何損失承擔任何責任。 EDICO Holdings Limited (i) 執行董事葉子敬先生（「葉先生」）不再擔任本公司提名委員會（「提名委員會」）成員；及 (ii) 非執行董事馬翠琪女士（「馬女士」）已獲委任為提名委員會成員。 作 出 上 述 變 動 後 ， 提 名 委 員 會 有 一 名 不 同 性 別 的 成 員 ， 並 繼 續 由 獨 立 非 執 行 董 事 佔 過 半 數。提名委員會由兩名獨立非執行董事（ 即姚偉傑先生（ 提名委員會主席 ）及蘇耀東先生 ）及 一名非執行董事（ 即馬翠琪女士）組成。 董事會謹藉此機會衷心感謝葉先生在擔任提名委員會成員期間為本公司作出寶貴貢獻，並 熱烈歡迎馬女士加入提名委員會。 （股份代號：8450） 提名委員會組成變動 鉅 京 控 股 有 限 公 司（「 本 公 司 」）董 事（「 董 事 」）會（ ...

Financial Performance - For the six months ended March 31, 2025, the group's unaudited revenue was approximately HKD 8.6 million, a decrease of about 42.3% compared to HKD 14.9 million in the same period of 2024[6] - The group's unaudited gross profit for the same period was approximately HKD 1.3 million, down approximately 83.1% from HKD 7.7 million in 2024[6] - The group recorded an unaudited net loss of approximately HKD 7.7 million for the six months ended March 31, 2025, compared to a net loss of approximately HKD 3.6 million in 2024[6] - Basic loss per share for the six months ended March 31, 2025, was HKD 0.77, compared to HKD 0.36 for the same period in 2024[6] - The company reported a net loss attributable to owners of HKD (7,669,000) for the six months ended March 31, 2025, compared to a loss of HKD (3,556,000) in 2024, representing a 116.5% increase in losses[22] - Basic and diluted loss per share for the six months ended March 31, 2025, was HKD (0.77), compared to HKD (0.36) for the same period in 2024[22] Dividends - The board of directors decided not to declare any dividend for the six months ended March 31, 2025, consistent with the previous year[6] - The company did not declare any dividends for the six months ended March 31, 2025, consistent with the previous year[21] - The board decided not to declare an interim dividend for the six months ended March 31, 2025, consistent with the previous year[52] Assets and Liabilities - As of March 31, 2025, total assets less current liabilities amounted to HKD 53.3 million, compared to HKD 51.2 million as of September 30, 2024[9] - The group had a total equity of HKD 42.5 million as of March 31, 2025, down from HKD 50.2 million as of September 30, 2024[9] - Cash and bank balances, along with fixed deposits, amounted to approximately HKD 47.3 million as of March 31, 2025, down from HKD 60.2 million as of September 30, 2024[41] - Current assets were approximately HKD 60.1 million and current liabilities were about HKD 22.3 million as of March 31, 2025, resulting in a current ratio of 2.7 times[42] Cash Flow - Operating activities used net cash of HKD 9.4 million for the six months ended March 31, 2025, compared to a net cash inflow of HKD 4.2 million in 2024[11] - The group reported a net cash inflow from investing activities of HKD 31.5 million for the six months ended March 31, 2025[11] Expenses - Employee benefits expenses for the six months ended March 31, 2025, were HKD 10,359,000, a decrease of 3.8% from HKD 10,767,000 in 2024[20] - Depreciation of right-of-use assets for the six months ended March 31, 2025, was HKD 1,354,000, down from HKD 4,172,000 in 2024, indicating a significant reduction in depreciation expenses[25] - Cash outflow related to leases for the six months ended March 31, 2025, was approximately HKD 3,428,000, compared to HKD 4,666,000 for the same period in 2024, showing a decrease of 26.6%[24] - Selling expenses decreased from approximately HKD 1.5 million to HKD 1.1 million, mainly due to a decline in employee costs[36] - Administrative expenses decreased from about HKD 11.1 million to approximately HKD 8.8 million, attributed to lower employee costs and depreciation of right-of-use assets[37] Investments - The company acquired a 34% stake in Richwood International Holding Limited for approximately HKD 1,066,000 on March 7, 2025, expanding its investment portfolio in asset management services[26] Trade Receivables - Total trade receivables as of March 31, 2025, amounted to HKD 12,027,000, down from HKD 15,289,000 as of September 30, 2024, reflecting a decrease of 21.5%[27] Corporate Governance - The company has complied with all corporate governance codes as per GEM Listing Rules Appendix C1 during the six months ending March 31, 2025[59] - The audit committee has reviewed the unaudited consolidated results for the six months ending March 31, 2025, ensuring compliance with applicable accounting standards and GEM Listing Rules[62] Shareholder Information - As of March 31, 2025, the major shareholder, Baoting Management Limited, holds 557,800,000 shares, representing 55.8% of the company's equity[55] - The company has not granted, exercised, or cancelled any share options under the share option plan as of March 31, 2025, with a total of 100,000,000 options available for grant[57] - There are no known entities or individuals, excluding directors and key executives, holding any interests in shares or related shares that require disclosure as of March 31, 2025[56] Risk Management - The company has no significant concentration of credit risk in trade receivables, with risks spread across multiple counterparties[28] Other Income - Other income decreased from HKD 1.6 million to HKD 1.2 million, primarily due to a reduction in interest income from fixed deposits[35] Capital Commitments - The group had no significant capital commitments or contingent liabilities as of March 31, 2025[46][47]

Financial Performance - For the six months ended March 31, 2025, the group's unaudited revenue was approximately HKD 8.6 million, a decrease of about 42.3% compared to the same period in 2024[11] - The group's unaudited gross profit for the same period was approximately HKD 1.3 million, down approximately 83.1% year-on-year[11] - The group recorded an unaudited net loss of approximately HKD 7.7 million for the six months ended March 31, 2025, compared to a net loss of approximately HKD 3.6 million for the same period in 2024[11] - Basic loss per share for the six months ended March 31, 2025, was HKD 0.77, compared to HKD 0.36 for the same period in 2024[11] - Revenue from financial printing services decreased to HKD 8,552,000 for the six months ended March 31, 2025, down 42.5% from HKD 14,892,000 in 2024[21] - The company reported a loss attributable to owners of the company of HKD 7,669,000 for the six months ended March 31, 2025, compared to a loss of HKD 3,556,000 in 2024[27] - Basic and diluted loss per share was HKD 0.77 for the six months ended March 31, 2025, compared to HKD 0.36 in 2024[27] - Other income decreased from HKD 1.6 million for the six months ended March 31, 2024, to HKD 1.2 million for the same period in 2025[40] Dividends and Shareholder Information - The board of directors decided not to declare any dividend for the six months ended March 31, 2025, consistent with the previous year[11] - The company did not declare any dividends for the six months ended March 31, 2025, consistent with the previous period[26] - The major shareholder, Baoting Management Limited, holds 557,800,000 shares, representing 55.8% of the company's equity[60] Assets and Liabilities - As of March 31, 2025, total assets less current liabilities amounted to HKD 53.251 million, compared to HKD 51.187 million as of September 30, 2024[14] - The total equity of the group as of March 31, 2025, was HKD 42.490 million, down from HKD 50.159 million as of September 30, 2024[14] - The group reported a decrease in trade receivables to HKD 4.901 million as of March 31, 2025, from HKD 8.163 million as of September 30, 2024[14] - Trade receivables totaled HKD 12.027 million as of March 31, 2025, down from HKD 15.289 million as of September 30, 2024, with a provision for credit losses of HKD 7.126 million[32] - The company's cash and bank balances, along with time deposits, were approximately HKD 47.3 million as of March 31, 2025, compared to HKD 60.2 million as of September 30, 2024[46] - The current ratio as of March 31, 2025, was 2.7 times, down from 3.5 times as of September 30, 2024[47] Cash Flow and Expenses - The company reported a net cash outflow from operating activities of HKD 9,402,000 for the six months ended March 31, 2025, compared to a net cash inflow of HKD 4,233,000 for the same period in 2024[16] - Cash inflow from investing activities was HKD 31,525,000 for the six months ended March 31, 2025, up from HKD 21,198,000 in 2024, primarily due to increased withdrawals from fixed deposits[16] - The company experienced a net cash outflow from financing activities of HKD 3,428,000 for the six months ended March 31, 2025, compared to HKD 4,666,000 in 2024[16] - Total cash and cash equivalents increased to HKD 47,259,000 as of March 31, 2025, from HKD 32,327,000 at the end of the previous period[16] - The company's administrative expenses for the six months ended March 31, 2025, were HKD 8.787 million, a decrease from HKD 11.136 million in the same period of 2024[13] - Employee benefits expenses totaled HKD 10,359,000 for the six months ended March 31, 2025, slightly down from HKD 10,767,000 in 2024[25] - The total cash outflow related to leases was approximately HKD 3,428,000 for the six months ended March 31, 2025, compared to HKD 4,666,000 in 2024[29] Capital Expenditures and Investments - Capital expenditure for the six months ended March 31, 2025, was approximately HKD 156,000[48] - The company acquired a 34% stake in Richwood International Holding Limited for approximately HKD 1,066,000 on March 7, 2025[31] - The group did not engage in any significant acquisitions or disposals of subsidiaries or joint ventures during the six months ending March 31, 2025, except for the acquisition of an associate[53] - The group had no significant investments or capital assets as of March 31, 2025[54] - The group had no mortgaged assets as of March 31, 2025[55] Employment and Corporate Governance - The total number of full-time employees decreased to 48 as of March 31, 2025, down from 51 on March 31, 2024[56] - The audit committee reviewed the unaudited consolidated results for the six months ending March 31, 2025, and confirmed compliance with applicable accounting standards[67] - The group had no significant events requiring disclosure after March 31, 2025, up to the report date[58]

Environmental Sustainability - The overall greenhouse gas emissions decreased by nearly 20% during the fiscal year, reflecting the company's commitment to sustainable development principles[13] - The company has successfully reduced resource consumption, including paper and electricity, during its operations[13] - The company is committed to integrating internationally recognized sustainable development measures into its business operations[13] - The company is committed to maintaining long-term environmental sustainability and has implemented various policies to conserve resources and reduce waste[73] - The company has not generated or emitted any pollutants during its business operations, thus not being subject to specific environmental regulations[73] Financial Performance - The company's revenue for the fiscal year 2024 was approximately HKD 40.1 million, a decrease of 13.5% from HKD 46.5 million in fiscal year 2023[21] - The service cost for fiscal year 2024 was approximately HKD 20.8 million, down from HKD 23.9 million in fiscal year 2023, reflecting a decrease in line with revenue decline[22] - Gross profit for fiscal year 2024 was HKD 19.2 million, with a gross margin of 48.0%, slightly down from 48.5% in fiscal year 2023[20][24] - The company recorded a pre-tax loss of HKD 6.3 million in fiscal year 2024, compared to a loss of HKD 7.7 million in fiscal year 2023[20] - The overall investment sentiment in the capital markets remained weak until the end of September 2024, despite some improvements following economic stimulus announcements[11] Client and Supplier Relationships - The top five clients contributed approximately 22.3% of total revenue in fiscal year 2024, up from 16.9% in fiscal year 2023, indicating a diversification in client base[18] - The top five customers accounted for approximately 22.3% of the total revenue, compared to 16.9% in 2023, with the largest customer contributing about 6.3% of total revenue[127] - The top five suppliers represented around 27.3% of total service costs, slightly down from 27.8% in 2023, with the largest supplier accounting for 7.6% of total service costs[127] - The company maintains a high customer retention rate, ensuring stable relationships with clients and suppliers[78] Cost Management - The company plans to continue prudent cost control while actively seeking new business opportunities amid challenging market conditions[11] - Selling expenses increased by 9.6% to approximately HKD 2.9 million in fiscal year 2024, primarily due to rising employee costs[25] - Administrative and other operating expenses rose by 14.9% to approximately HKD 28.2 million in fiscal year 2024, mainly due to increased impairment losses on non-current assets[26] Governance and Management - The management team includes experienced professionals with over 20 years in finance and accounting, ensuring strong oversight and governance[62][60] - The company has a dedicated audit committee and risk management committee to monitor financial performance and risks[59][62] - The company has a strong governance structure with independent non-executive directors providing oversight and independent opinions[58][62] - The board consists of five directors, with independent non-executive directors making up 60% of the board members[159] - The company has adopted a board diversity policy, focusing on a balanced skill set, experience, and diverse perspectives among board members[167] Risk Management - The Risk Management Committee was established on January 16, 2018, and is composed entirely of independent non-executive directors[198] - The Risk Management Committee held one meeting during the year to review risk management and internal control systems[199] - The committee is responsible for developing a risk management framework and providing guidance to management on risk management[200] - The committee conducts regular assessments of the adequacy and effectiveness of the risk management framework and internal control systems[200] Shareholder Information - The company has a total of 560,000,000 ordinary shares, representing 56.0% of the total issued share capital, acquired by Achiever Choice Limited[79] - As of September 30, 2024, Achiever Choice Limited holds 560,000,000 shares, representing 56.0% of the company's equity[103] - As of September 30, 2024, shareholder Yuen Sin Yi owns 192,200,000 shares, accounting for 19.2% of the company's equity[107] - Following the public offering on November 26, 2024, public shareholders held 247,330,000 shares, representing approximately 24.7% of the total issued shares, below the required 25%[143] - The company successfully restored the minimum public float requirement of 25% after a public sale of shares, with public shareholders holding 250,000,000 shares, equivalent to 25% of the total issued shares as of December 6, 2024[144] Future Outlook - Recent global interest rate cuts and economic stimulus measures from the Chinese government are expected to boost the recovery of the capital markets in China and Hong Kong[14] - The Hong Kong stock exchange recently completed its largest IPO project in three years, indicating a rebound in investor confidence and market liquidity[14] - The company has not disclosed any other entities or individuals holding interests in shares or related securities as of September 30, 2024[108] Compliance and Regulations - The company has established internal rules to ensure compliance with applicable laws and regulations in Hong Kong[74] - The company has not engaged in any related party transactions that require disclosure under GEM Listing Rules during the year[125] - The company has complied with all applicable provisions of the corporate governance code as per the GEM Listing Rules for the year ending September 30, 2024[154] Employee Development - The management team emphasizes employee training and development, including onboarding and team-building activities[77] - The total employee cost for the year was approximately HKD 22.9 million, compared to HKD 22.2 million in 2023, while the total remuneration for directors was around HKD 2.4 million, up from HKD 2.2 million[47]

Financial Performance - Revenue from core financial printing business was impacted by the expansion of the paperless listing mechanism on the Hong Kong Stock Exchange[15] - The financial performance was affected by the weak capital markets in China and Hong Kong until economic stimulus measures were announced in September 2024[15] - Revenue for 2024 decreased to HKD 40.1 million from HKD 46.5 million in 2023, primarily due to the expansion of paperless listing mechanisms and market uncertainties[29] - The company recorded a net loss of HKD 7.3 million in 2024, slightly improved from HKD 7.7 million in 2023[36] - Revenue from IPO-related documents increased to HKD 10.7 million (26.8% of total revenue) in 2024 from HKD 4.9 million (10.7%) in 2023[24] - Revenue from periodic report documents decreased to HKD 20.2 million (50.4% of total revenue) in 2024 from HKD 27.6 million (59.3%) in 2023[24] - Gross profit margin remained stable at 48.0% in 2024 compared to 48.5% in 2023[33] - Gross profit margin decreased to 48.0% in 2024 from 48.5% in 2023[47] - Total assets return rate improved to (10.2%) in 2024 from (8.5%) in 2023[49] - Equity return rate increased to (14.5%) in 2024 from (13.4%) in 2023[51] - Cash and cash equivalents plus term deposits amounted to approximately HKD 60.2 million in 2024, compared to HKD 60.6 million in 2023[52] - Current ratio improved to 3.5x in 2024 from 2.6x in 2023[57] - The company maintained a net cash flow position in both 2023 and 2024[61] - The company did not recommend a final dividend for 2024, consistent with 2023[42] - The company did not declare a final dividend for the year[123] - The company's distributable reserves as of September 30, 2024, amounted to approximately HKD 32.9 million[130] Cost and Expense Management - The company maintained prudent cost control and strengthened operational capabilities during challenging times[15] - Administrative and other operating expenses increased by 14.9% to HKD 28.2 million in 2024, mainly due to higher non-current asset impairment losses[34] - Translation and printing subcontracting costs decreased to HKD 8.9 million (42.8% of total service costs) in 2024 from HKD 10.7 million (44.6%) in 2023[25] - Total employee costs increased to HKD 22.9 million in 2024 from HKD 22.2 million in 2023[79] Environmental and Sustainability Initiatives - The company reduced greenhouse gas emissions by nearly 20% in 2024 through sustainable practices[18] - The company's environmental policies focus on resource conservation, energy saving, and waste reduction, with no pollutants generated during operations[110] Corporate Governance and Leadership - The company's Chairman and Executive Director, Mr. Chan Tsang Tit, has been providing strategic advice since his appointment in 2016 and is the sole director of all subsidiaries[87] - Ms. Chan Yee Mei, the CEO and Executive Director, oversees daily operations, overall management, and strategic planning, ensuring compliance with regulatory requirements[88] - Mr. Lee Wai Ming, an Independent Non-Executive Director, has over 20 years of experience in the financial industry and serves as the Chairman of the Audit and Risk Management Committees[91] - Mr. Wan Ching Wai, an Independent Non-Executive Director, has over 20 years of experience in business management and finance, and serves as the Chairman of the Remuneration Committee[92] - Ms. Tsang Chiu Yee, an Independent Non-Executive Director, has over 10 years of legal experience and serves as the Chairman of the Nomination Committee[96] - Ms. Cheng Kwai Yee, the Financial Controller and Company Secretary, has over 20 years of accounting experience and oversees the company's daily accounting operations and financial management[98] - Ms. Lok Yuen Yu, the Operations Director, has over 18 years of experience in the financial printing industry and manages customer service operations[103] - The company complied with all applicable code provisions of the Corporate Governance Code under GEM Listing Rules during the year[199] - The audit committee reviewed the audited consolidated financial statements and annual report for the year[192] - The company plans to propose the reappointment of Da Xin Liang & Co. as its independent auditor at the 2025 annual general meeting[195] - The company has adopted the Model Code for Securities Transactions as a code of conduct for directors' securities transactions, with all directors confirming compliance during the year[200] Shareholder and Equity Information - Achiever Choice Limited, wholly owned by Mr. Chan Tsang Tit (Chairman and Executive Director), holds a 56% equity interest in the company, representing 560,000,000 shares[143][148] - Ms. Yuen Sin Yee holds a 19.2% equity interest in the company, representing 192,200,000 shares[148] - The company did not redeem, purchase, or sell any of its listed securities during the year[132] - No equity-linked agreements were entered into by the company during the year or as of September 30, 2024[141] - The company did not grant, exercise, cancel, or lapse any share options under the share option plan during the year, and no unexercised share options were outstanding as of September 30, 2024[152] - The total number of share options available for grant under the share option plan as of October 1, 2023, and September 30, 2024, was 100,000,000[152] - The maximum number of shares that may be issued under the share option plan is 100,000,000 shares[155] - The total number of shares issued and to be issued upon exercise of options granted to each participant within any 12-month period shall not exceed 1% of the total issued shares[156] - If the grant of options to a substantial shareholder or independent non-executive director results in the total number of shares issued and to be issued exceeding 0.1% of the issued shares or the total value exceeding HKD 5 million, further grants must be approved by shareholders[159] - The share option plan is valid for 10 years from the date of adoption, after which no further options will be granted[166] - The company adopted a share option plan as an incentive for eligible participants[183] - Public shareholders held 247,330,000 shares, representing approximately 24.7% of the total issued shares as of November 26, 2024, failing to meet the minimum 25% public float requirement under GEM Listing Rules[185] - The offeror sold 2,670,000 shares (0.3% of total issued shares) in the open market, restoring the public float to 25% (250,000,000 shares) by December 6, 2024[188] Business Operations and Market Position - The company's main business is investment holding, with subsidiaries primarily engaged in providing financial printing services in Hong Kong[108] - The company maintained a high retention rate of existing customers during the year, tracking market developments and capturing favorable business opportunities[115] - The top five clients accounted for 22.3% of total revenue in 2024, up from 16.9% in 2023[24] - The top five customers accounted for approximately 22.3% of the company's total revenue, with the largest customer contributing 6.3%[169] - The top five suppliers accounted for approximately 27.3% of the company's total service costs, with the largest supplier contributing 7.6%[169] Compliance and Legal Matters - The company's compliance with Hong Kong laws includes employee compensation insurance and participation in the Mandatory Provident Fund Scheme[111] - No significant contingent liabilities were reported as of September 30, 2024[84] - No related party transactions or continuing connected transactions requiring reporting, announcement, or independent shareholder approval were conducted during the year[167] - No director or controlling shareholder had any business interests that competed or potentially competed with the company's business[168] - The company received annual written confirmations from its controlling shareholders regarding compliance with non-compete deeds[173] - No management contracts for the management and administration of the company's business were in place during the year, except for employment contracts of directors and senior management[180] Significant Events and Transactions - A significant post-reporting period event involved the sale of 560,000,000 ordinary shares (56.0% of issued share capital) to Achiever Choice Limited[116] - Following the share purchase agreement, the offeror and its concert parties held 560,470,000 shares (56.0% of issued share capital) as of November 26, 2024[117] - The Annual General Meeting is scheduled for February 18, 2025, with share transfer registration suspended from February 13 to February 18, 2025[124] - Details of changes in property, plant, and equipment during the year are provided in the consolidated financial statements[127] - Changes in the company's share capital and reserves during the year are detailed in the annual report[128][129] Employee and Workforce Information - The company employed 58 employees in 2024, down from 69 in 2023[79] - Total employee costs increased to HKD 22.9 million in 2024 from HKD 22.2 million in 2023[79] Investments and Capital Assets - The company had no significant investments or capital asset plans as of September 30, 2024[83] Charitable Contributions - The company made charitable donations of HKD 10,000 during the year (2023: HKD 0)[184]

Financial Performance - The group reported unaudited revenue of approximately HKD 14.9 million for the six months ended March 31, 2024, an increase of about 13.7% compared to the same period in 2023[4] - The unaudited gross profit for the same period was approximately HKD 7.7 million, representing a significant increase of about 57.1% year-on-year[4] - The group recorded an unaudited net loss of approximately HKD 3.6 million for the six months ended March 31, 2024, compared to a net loss of approximately HKD 7.5 million for the same period in 2023[4] - Basic loss per share for the six months ended March 31, 2024, was HKD 0.36, improved from HKD 0.75 for the same period in 2023[4] - The company's loss attributable to shareholders for the six months ended March 31, 2024, was HKD 3,556,000, compared to a loss of HKD 7,506,000 for the same period in 2023, representing a reduction in loss of approximately 52.7%[33] - Basic and diluted loss per share for the six months ended March 31, 2024, was HKD 0.36, down from HKD 0.75 in the same period of 2023, indicating an improvement of 52%[33] Revenue Breakdown - Revenue from listing-related documents was HKD 8,150,000, significantly up from HKD 2,827,000 in the previous year, indicating a growth of 187.5%[26] - Revenue from printing listing-related documents rose by approximately HKD 5.4 million to HKD 8.2 million, while revenue from printing periodic reports decreased by HKD 1.6 million to HKD 3.2 million[46] Expenses and Costs - Employee benefits expenses, including director remuneration, totaled HKD 10,767,000 for the six months ended March 31, 2024, compared to HKD 10,398,000 in the same period last year, reflecting an increase of 3.5%[31] - The total service cost for the six months ended March 31, 2024, decreased by approximately 12.2% to HKD 7.2 million from HKD 8.2 million in the same period of 2023, attributed to effective cost control[48] - Sales expenses increased from approximately HKD 1.1 million to HKD 1.5 million, mainly due to rising employee costs[52] - Administrative expenses decreased from approximately HKD 11.5 million to HKD 11.1 million, attributed to lower employee costs and depreciation of property, plant, and equipment[53][54] Cash Flow and Liquidity - Cash and cash equivalents increased to HKD 32.3 million as of March 31, 2024, compared to HKD 11.6 million at the beginning of the period[12] - The net cash generated from operating activities was HKD 4.2 million for the six months ended March 31, 2024[12] - As of March 31, 2024, the group's cash and bank balances, along with fixed deposits, amounted to approximately HKD 61.7 million, with no bank borrowings[58] - The current ratio as of March 31, 2024, was 3.1 times, up from 2.6 times as of September 30, 2023[60] Assets and Equity - Total assets less current liabilities amounted to HKD 54.4 million as of March 31, 2024, down from HKD 60.2 million as of September 30, 2023[9] - The group’s non-current assets decreased to HKD 8.3 million as of March 31, 2024, from HKD 12.7 million as of September 30, 2023[9] - The group’s total equity decreased to HKD 53.9 million as of March 31, 2024, from HKD 57.5 million as of September 30, 2023[9] Dividends - The board of directors decided not to declare any dividend for the six months ended March 31, 2024, consistent with the previous year[4] - The group did not declare any dividends for the six months ended March 31, 2024, consistent with the previous year[32] - The board decided not to declare an interim dividend for the six months ended March 31, 2024, consistent with the previous period[71] Corporate Governance - The company has complied with all corporate governance codes as per GEM listing rules[82] - The audit committee has reviewed the unaudited consolidated results for the six months ended March 31, 2024, ensuring compliance with applicable accounting standards[85] Other Information - The group operates solely in the financial printing service sector, with all revenue generated in Hong Kong[28] - The group has not incurred any taxable profits during the review periods, resulting in no provision for Hong Kong profits tax[30] - The group has adopted all relevant amendments to Hong Kong Financial Reporting Standards without significant impact on its financial position or performance[17] - Management believes that the impact of the abolition mechanism on the group is minimal[25] - The company has no acquisitions or disposals of property, plant, and equipment during the six months ended March 31, 2024[35] - There were no significant acquisitions or disposals of subsidiaries, associates, or joint ventures during the period[66] - As of March 31, 2024, there were no stock options granted, exercised, or canceled under the stock option plan since the listing date[79] - The incremental borrowing rate applicable to lease liabilities was 5.25% for the six months ended March 31, 2024, consistent with the previous period[39] - The group’s depreciation expenses for property, plant, and equipment amounted to HKD 237,000, down from HKD 438,000 in the previous year, a decrease of 46%[31] - The group’s financing costs related to lease liabilities decreased from HKD 443,000 to HKD 232,000, a reduction of 47.5%[31] - The cash outflow related to leases for the six months ended March 31, 2024, was approximately HKD 4,666,000, compared to HKD 4,986,000 for the same period in 2023[38] - Achiever Choice holds 560,000,000 shares, representing 56% of the company's equity[77] - 阮倩儀 holds 192,200,000 shares, accounting for 19% of the company's equity[77]

Financial Performance - For the six months ended March 31, 2024, the group's unaudited revenue was approximately HKD 14.9 million, an increase of about 13.7% compared to the same period in 2023[10]. - The group's unaudited gross profit for the same period was approximately HKD 7.7 million, representing a significant increase of about 57.1% year-on-year[10]. - The group recorded an unaudited net loss of approximately HKD 3.6 million for the six months ended March 31, 2024, compared to a net loss of approximately HKD 7.5 million for the same period in 2023[10]. - Basic loss per share for the six months ended March 31, 2024, was HKD 0.36, improved from HKD 0.75 for the same period in 2023[10]. - The group incurred a loss attributable to owners of the company of HKD 3,556,000 for the six months ended March 31, 2024, compared to a loss of HKD 7,506,000 for the same period in 2023, indicating a reduction in losses by 52.7%[39]. - Basic and diluted loss per share improved to HKD 0.36 in 2024 from HKD 0.75 in 2023, reflecting a 52% decrease in loss per share[39]. - The group reported a net cash inflow from operating activities of HKD 4,233,000 for the six months ended March 31, 2024, compared to HKD 1,111,000 for the same period in 2023[18]. - The company incurred a total comprehensive loss of HKD 3,556,000 for the six months ended March 31, 2024, compared to a loss of HKD 7,506,000 for the same period in 2023[16]. Expenses and Income - The group reported other income of HKD 1.6 million for the six months ended March 31, 2024, compared to HKD 644,000 in the same period of 2023[13]. - Selling expenses for the six months ended March 31, 2024, were HKD 1.5 million, an increase from HKD 1.1 million in the previous year[13]. - Administrative expenses decreased slightly to HKD 11.1 million for the six months ended March 31, 2024, from HKD 11.5 million in the same period of 2023[13]. - Financing costs decreased to HKD 232,000 for the six months ended March 31, 2024, compared to HKD 443,000 in the previous year[13]. - Total employee benefits expenses increased slightly to HKD 10,767,000 in 2024 from HKD 10,398,000 in 2023, representing a rise of 3.5%[37]. Assets and Liabilities - As of March 31, 2024, total non-current assets decreased to HKD 8,273,000 from HKD 12,682,000 as of September 30, 2023, representing a decline of approximately 34%[15]. - Current assets totaled HKD 68,389,000, down from HKD 77,372,000, indicating a decrease of about 11.4%[15]. - Trade receivables decreased to HKD 4,036,000 from HKD 14,018,000, a reduction of approximately 71%[15]. - Current liabilities decreased to HKD 22,301,000 from HKD 29,860,000, indicating a decline of about 25.5%[15]. - The company’s lease liabilities decreased significantly from HKD 8,976,000 to HKD 6,845,000, a reduction of approximately 23.7%[15]. - Total equity decreased to HKD 53,901,000 as of March 31, 2024, down from HKD 57,457,000, reflecting a decline of about 6.5%[16]. - Cash and bank balances, along with time deposits, amounted to approximately HKD 61.7 million as of March 31, 2024, compared to HKD 60.6 million as of September 30, 2023[64]. - The current ratio improved to 3.1 times as of March 31, 2024, from 2.6 times as of September 30, 2023[66]. Dividends and Corporate Governance - The board of directors decided not to declare any dividend for the six months ended March 31, 2024, consistent with the previous year[10]. - The group did not declare any dividends for the six months ended March 31, 2024, consistent with the previous period where no dividends were declared[38]. - The company complied with all corporate governance code provisions as of March 31, 2024[88]. - The audit committee has reviewed the unaudited consolidated results for the six months ending March 31, 2024, and confirmed compliance with applicable accounting standards and GEM listing rules[91]. - The audit committee consists of independent non-executive directors, ensuring oversight of financial reporting and internal controls[91]. Operational Insights - The group aims to continue improving its financial performance and exploring new strategies for market expansion and product development[12]. - The group identified only one operating segment, which is the provision of financial printing services, with all revenue generated in Hong Kong[34]. - The group believes that the impact of the removal of the offsetting mechanism on its operations is minimal[31]. - The group reported no acquisitions or disposals of property, plant, and equipment during the six months ended March 31, 2024[41]. - The group held no significant investments or capital assets as of March 31, 2024[74]. - The group had 51 full-time employees as of March 31, 2024, down from 56 full-time employees as of March 31, 2023[76]. - There were no significant events requiring disclosure after March 31, 2024, up to the report date[78]. - The group had no share options granted, exercised, or cancelled under the share option scheme as of March 31, 2024[85]. - No purchases or sales of the company's listed securities occurred during the six months ending March 31, 2024[90]. - The total cash outflow related to leases was approximately HKD 4,666,000 for the six months ended March 31, 2024, compared to HKD 4,986,000 for the same period in 2023[44]. - The group did not incur any income tax for the six months ended March 31, 2024, as there were no taxable profits generated[62]. - As of March 31, 2024, the group had no significant capital commitments, remaining unchanged from zero as of September 30, 2023[70]. - As of March 31, 2024, the group reported no significant contingent liabilities, consistent with zero as of September 30, 2023[71]. - No acquisitions or disposals of subsidiaries, associates, or joint ventures occurred during the six months ending March 31, 2024[72].