Market Performance - The company reported a decline in the Hang Seng Index by 10% in the first nine months of 2023, reflecting a weak capital market environment [19]. - There were 44 IPOs in Hong Kong during the first three quarters of the year, raising HKD 24.6 billion, which represents a 65% decrease in transaction volume compared to the same period last year [19]. Financial Performance - The group's revenue for the fiscal year 2023 was approximately HKD 46.5 million, an increase from HKD 45.4 million in 2022, primarily driven by revenue from printed periodic reports [30]. - The service cost for 2023 was approximately HKD 23.9 million, up from HKD 22.7 million in 2022, aligning with the increase in revenue [31]. - The gross profit for 2023 was HKD 22.6 million, with a gross margin of 48.5%, compared to a gross profit of HKD 22.7 million and a margin of 50.0% in 2022 [29][32]. - The net loss for 2023 was approximately HKD 7.7 million, compared to a net loss of HKD 2.8 million in 2022, mainly due to increased impairment losses [37]. - The top five customers accounted for approximately 16.9% of total revenue in 2023, up from 14.7% in 2022, indicating a slight increase in customer concentration [26]. - The sales expenses decreased by approximately 20.4% to HKD 2.6 million in 2023 from HKD 3.3 million in 2022, primarily due to reduced marketing and employee costs [33]. - Administrative and other operating expenses increased by approximately 12.9% to HKD 28.5 million in 2023 from HKD 25.3 million in 2022, mainly due to increased impairment losses on trade receivables [34]. - The total asset return rate improved to 8.5% in 2023 from 2.6% in 2022, reflecting better asset utilization [40]. - The equity return rate also improved to 13.4% in 2023 from 4.3% in 2022, indicating enhanced profitability relative to equity [41]. - The group has not recommended a final dividend for the fiscal year 2023, consistent with the previous year [42]. Operational Strategy - The company has maintained prudent cost control and enhanced operational capabilities despite facing severe pressures from global political instability and rising interest rates [16]. - The company aims to explore opportunities in emerging innovative industries to achieve better performance in the future [20]. - The company is committed to providing high-end financial printing services and creating long-term value for shareholders [20]. - The company plans to leverage any recovery in demand for high-end financial printing services as the Hong Kong government establishes a dedicated team to promote stock market liquidity [20]. - The company has strengthened its sales team and improved competitiveness in non-IPO related printing services, which has proven to be a wise move during challenging times [19]. - The company emphasizes the integration of sustainable development principles into its business operations [16]. - The company is positioned to capitalize on opportunities as the demand for high-end financial printing services is expected to recover in the long term [16]. - The company’s mission for 2024 is to break out of its comfort zone, take risks, and explore new areas for growth [7]. Cash and Assets - As of September 30, 2023, the group's cash and cash equivalents amounted to approximately HKD 60.6 million, a decrease from HKD 68.5 million in 2022 [48]. - The current ratio as of September 30, 2023, was 2.6 times, compared to 2.9 times in 2022 [48]. - The total employee count increased to 69 as of September 30, 2023, up from 66 in 2022 [54]. - Total employee costs for the year were approximately HKD 22.2 million, slightly down from HKD 22.9 million in 2022 [54]. - The company did not engage in any acquisitions or disposals of subsidiaries or joint ventures during the fiscal year 2023 [52]. - There were no significant investments or capital asset plans as of September 30, 2023 [57]. - The company has no outstanding debts, resulting in a capital debt ratio that is not applicable [49]. - The management expects to maintain the current capital structure without foreseeable adverse conditions [51]. Governance and Compliance - The company has complied with all applicable code provisions of the GEM Listing Rules Appendix 15 on corporate governance during the year [158]. - The company has adopted a board diversity policy and discussed measurable targets for its implementation [179]. - The board consists of five members, with independent non-executive directors making up 60% of the board [171]. - All directors confirmed compliance with the securities trading standards during the year [167]. - The company held four regular board meetings during the year, approving the audited consolidated financial statements for the year ended September 30, 2022 [177]. - The independent auditor, Da Xin Liang Xue Lian, will be proposed for reappointment at the upcoming 2024 annual general meeting [163]. - The company has established a strong internal control and risk management framework to ensure effective accountability [165]. - The chairman of the board held a meeting with independent non-executive directors without the presence of other executive directors during the year [174]. - The company emphasizes the importance of board diversity and ensures a balance of skills, experience, and diverse perspectives among board members [181]. - The roles of the Chairman and CEO are distinct, held by different individuals to ensure balanced power distribution [182]. Future Outlook - The company provided a positive outlook for the next fiscal year, projecting revenue growth of BB% and an increase in user engagement metrics [71]. - New product launches are expected to contribute to revenue, with an estimated impact of CC million in the upcoming quarter [71]. - The company is investing in new technology development, allocating DD% of its budget towards R&D initiatives to enhance product offerings [71]. - Market expansion plans include entering EE new regions, aiming to increase market share by FF% over the next two years [71]. - The company is considering strategic acquisitions to bolster its market position, with potential targets identified in the industry [71]. - A new marketing strategy has been implemented, focusing on digital channels, which is expected to increase customer acquisition by GG% [71]. - The company has achieved a cost reduction of HH% through operational efficiencies, positively impacting profit margins [71]. - The management team emphasized the importance of sustainability initiatives, aiming for a reduction in carbon footprint by II% over the next five years [71].

Financial Performance - For the nine months ended June 30, 2023, the group's unaudited revenue was approximately HKD 31.0 million, a decrease of about 6.6% compared to the same period in 2022[6] - The group's unaudited gross profit for the nine months ended June 30, 2023, was approximately HKD 13.7 million, down approximately 15.2% from the previous year[6] - The group recorded an unaudited net loss of approximately HKD 4.9 million for the nine months ended June 30, 2023, compared to a net loss of approximately HKD 4.5 million for the same period in 2022[6] - Basic loss per share for the nine months ended June 30, 2023, was HKD 0.49, compared to HKD 0.45 for the same period in 2022[6] - For the three months ended June 30, 2023, the group's revenue was HKD 17.9 million, a decrease from HKD 19.5 million in the same period of 2022[8] - The group's gross profit for the three months ended June 30, 2023, was HKD 8.8 million, down from HKD 11.0 million in the previous year[8] - The group reported a pre-tax loss of HKD 4.9 million for the nine months ended June 30, 2023, compared to a pre-tax loss of HKD 4.5 million for the same period in 2022[8] Revenue Breakdown - Revenue from the listing-related documents segment decreased by approximately HKD 1.7 million to HKD 4.2 million for the nine months ended June 30, 2023, compared to HKD 5.9 million for the same period in 2022[27] - Revenue from the compliance documents segment decreased by approximately HKD 1.7 million to HKD 8.3 million for the nine months ended June 30, 2023, compared to HKD 10.0 million for the same period in 2022[27] - Revenue from miscellaneous and marketing peripheral products decreased by approximately HKD 0.4 million to HKD 1.1 million for the nine months ended June 30, 2023, compared to HKD 1.5 million for the same period in 2022[27] - Revenue from periodic report documents increased by approximately HKD 1.6 million to HKD 17.4 million for the nine months ended June 30, 2023, compared to HKD 15.8 million for the same period in 2022[27] Equity and Dividends - Total equity attributable to the owners of the company as of June 30, 2023, was HKD 60.2 million, down from HKD 63.4 million as of June 30, 2022[10] - The board of directors decided not to declare any dividends for the nine months ended June 30, 2023, consistent with the previous year[6] - The group did not declare any dividends for the nine months ended June 30, 2023, consistent with the previous year[24] - The board decided not to declare any dividends for the nine months ending June 30, 2023, maintaining a zero dividend policy from the same period in 2022[42] Corporate Governance and Compliance - The company has complied with all corporate governance codes as per GEM Listing Rules Appendix 15 during the nine months ending June 30, 2023[53] - The audit committee reviewed the unaudited consolidated results for the nine months ending June 30, 2023, ensuring compliance with applicable accounting standards[55] Future Plans and Developments - The group plans to continue investing in facilities and staff to enhance service levels and competitiveness despite challenging operating conditions[28] - The group has not disclosed any new product developments or market expansion strategies in the current report[6] Shareholding Structure - As of June 30, 2023, Achiever Choice held 560,000,000 shares, representing 56% of the company's equity, fully owned by Mr. Chan[45] - Ms. Yuen held 192,200,000 shares, equivalent to 19% of the company's equity as of June 30, 2023[48] Other Information - As of June 30, 2023, the company had no significant contingent liabilities, consistent with the previous year[40] - There were no significant events requiring disclosure after June 30, 2023, up to the report date[43] - The company had no repurchase of its listed securities during the nine months ending June 30, 2023[54] - The company has no business interests that compete or may compete with its operations as of June 30, 2023[51] - The company has not granted, exercised, canceled, or allowed any stock options to lapse under the stock option plan during the nine months ending June 30, 2023[50]

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 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） 截至2023年6月30日止九個月之 第三季度業績公告 鉅京控股有限公司（「本公司」）董事（「董事」）會（「董事會」）宣佈本公司及其附屬公司截至 2023年6月30日止九個月之未經審核業績。 本公告列載本公司2022/2023年第三季度報告（「第三季度報告」）全文，並符合聯交所GEM （「GEM」）證券上市規則（「GEM上市規則」）中有關第三季度業績初步公告附載之資料之相 關要求。載有GEM上市規則所規定資料之第三季度報告之印刷本將按GEM上市規則所規定 方式於適當時候寄發予本公司股東。 承董事會命 鉅京控股有限公司 主席兼執行董事 陳增鉄 香港，2023年8月8日 於本公告日期，執行董事為陳增鉄先生（主席）及陳綺媚女士（行政總裁）；而獨立非執行董事為李威 ...

Financial Performance - For the six months ended March 31, 2023, the group's unaudited revenue was approximately HKD 13.1 million, a decrease of about 5.1% compared to the same period in 2022[6]. - The group's unaudited gross profit for the same period was approximately HKD 4.9 million, down approximately 5.8% from HKD 5.2 million in 2022[7]. - The group recorded an unaudited net loss of approximately HKD 7.5 million for the six months ended March 31, 2023, compared to a net loss of approximately HKD 9.1 million in the same period of 2022[8]. - Basic loss per share for the six months ended March 31, 2023, was HKD 0.75, an improvement from HKD 0.91 for the same period in 2022[9]. - The company reported a net loss attributable to owners of HKD 7,506,000 for the six months ended March 31, 2023, compared to a loss of HKD 9,114,000 for the same period in 2022, representing a 17.6% improvement[32]. - Basic and diluted loss per share for the six months ended March 31, 2023, was HKD 0.75, compared to HKD 0.91 for the same period in 2022, indicating a 17.6% reduction in loss per share[32]. Assets and Liabilities - The total assets less current liabilities as of March 31, 2023, were HKD 64.3 million, down from HKD 76.2 million as of September 30, 2022[13]. - The total equity as of March 31, 2023, was HKD 57.6 million, down from HKD 65.1 million as of September 30, 2022[13]. - The total trade receivables amounted to HKD 12,259,000 as of March 31, 2023, down from HKD 19,394,000 as of September 30, 2022[40]. - Trade payables totaled HKD 3,261,000 as of March 31, 2023, down from HKD 5,050,000 as of September 30, 2022[43]. Cash Flow - The group's cash and cash equivalents increased to HKD 27.4 million as of March 31, 2023, compared to HKD 23.8 million at the beginning of the period[17]. - The net cash generated from operating activities for the six months ended March 31, 2023, was HKD 0.7 million, a decrease from HKD 2.0 million in the previous year[17]. - The group reported a net cash inflow from investing activities of HKD 7.6 million for the six months ended March 31, 2023[17]. - As of March 31, 2023, the group's cash and bank balances, along with time deposits, amounted to approximately HKD 64.8 million, a decrease from HKD 68.5 million as of September 30, 2022[60]. Expenses - Employee benefits expenses, including directors' remuneration, amounted to HKD 10,398,000 for the six months ended March 31, 2023, down from HKD 11,023,000 in the same period of 2022, reflecting a decrease of 5.6%[29]. - The service costs decreased from HKD 8.6 million for the six months ended March 31, 2022, to HKD 8.2 million for the same period in 2023, a reduction of approximately 4.7%[50]. - The gross profit decreased from HKD 5.2 million for the six months ended March 31, 2022, to HKD 4.9 million for the same period in 2023, a decline of approximately 5.8%[51]. - Other income increased from HKD 0.1 million for the six months ended March 31, 2022, to HKD 0.6 million for the same period in 2023, primarily due to increased interest income from fixed deposits[52]. Dividends - The group did not declare any dividends for the six months ended March 31, 2023, consistent with the previous year[9]. - The board of directors decided not to declare an interim dividend for the six months ended March 31, 2023, consistent with the previous year[81]. Business Operations - The company operates solely in the financial printing services sector, with all revenue generated in Hong Kong[25]. - The company has identified only one operating segment, which is the provision of financial printing services[25]. - The company has no tax liabilities in the Cayman Islands and the British Virgin Islands due to the absence of taxable profits during the review periods[26]. - The group plans to explore opportunities in the Greater China region and Southeast Asia to expand its business[47]. Shareholding and Governance - As of March 31, 2023, the company’s major shareholder, Achiever Choice, holds 560,000,000 shares, representing 56% of the company's equity[87]. - Mr. Chan, the chairman and executive director, is deemed to have a beneficial interest in the same 560,000,000 shares held by Achiever Choice[84]. - Another significant shareholder, Ms. Yuen, holds 192,200,000 shares, which accounts for 19% of the company's equity[87]. - The company has complied with all corporate governance codes as per GEM Listing Rules Appendix 15 during the reporting period[92]. - The audit committee has reviewed the unaudited condensed consolidated results for the six months ending March 31, 2023, ensuring compliance with applicable accounting standards[96]. Capital Expenditures - The total cost of acquiring property, plant, and equipment for the six months ended March 31, 2023, was approximately HKD 65,000, compared to HKD 0 for the same period in 2022[33]. - Capital expenditures for the six months ended March 31, 2023, were approximately HKD 65,000[61]. - As of March 31, 2023, the group had no significant capital commitments or contingent liabilities[74][76]. Other Information - The company has adopted all relevant amendments to Hong Kong Financial Reporting Standards effective from October 1, 2022, with no significant impact on the financial statements[22]. - The group does not face significant foreign exchange risk as its business activities are primarily conducted in Hong Kong and denominated in HKD[73]. - No stock options were granted, exercised, canceled, or lapsed under the stock option plan during the six months ending March 31, 2023[89]. - There were no significant acquisitions or disposals of subsidiaries, associates, or joint ventures during the six months ended March 31, 2023[77]. - The group has revised the use of unutilized net proceeds from the IPO to general working capital and corporate purposes[67]. - The incremental borrowing rate applicable to lease liabilities remained at 5.25% for both periods[38]. - The interest expense on lease liabilities for the six months ended March 31, 2023, was HKD 469,000, compared to HKD 401,000 for the same period in 2022[38]. - There were no repurchases of the company's listed securities during the six months ending March 31, 2023[94]. - The company has not engaged in any business that competes or may compete with its group business as of March 31, 2023[91]. - The company has adopted the prescribed trading standards for directors as per GEM Listing Rules during the reporting period[93]. - No other entities or individuals, apart from those disclosed, were known to have interests in the company's shares as of March 31, 2023[88].

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 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） 截至2023年3月31日止六個月之 中期業績公告 鉅京控股有限公司（「本公司」）董事（「董事」）會（「董事會」）宣佈本公司及其附屬公司截至 2023年3月31日止六個月之未經審核業績。 本公告列載本公司2022/2023年中期報告（「中期報告」）全文，並符合聯交所GEM（「GEM」） 證券上市規則（「GEM上市規則」）中有關中期業績初步公告附載之資料之相關要求。載有 GEM上市規則所規定資料之中期報告之印刷本將按GEM上市規則所規定方式於適當時候寄 發予本公司股東。 承董事會命 鉅京控股有限公司 主席兼執行董事 陳增鉄 香港，2023年5月8日 於本公告日期，執行董事為陳增鉄先生（主席）及陳綺媚女士（行政總裁）；而獨立非執行董事為李威明先生、 尹振偉先生 ...

Financial Performance - The group reported unaudited revenue of approximately HKD 7.8 million for the three months ended December 31, 2022, representing an increase of about 4.0% compared to the same period in 2021[5]. - The unaudited gross profit for the same period was approximately HKD 3.3 million, which is an increase of about 13.8% year-on-year[6]. - The group recorded an unaudited net loss of approximately HKD 2.9 million, a decrease of about 31.0% compared to the net loss of HKD 4.2 million in the same period of 2021[7]. - Basic loss per share for the three months ended December 31, 2022, was HKD 0.29, compared to HKD 0.42 for the same period in 2021[8]. - The total comprehensive loss attributable to owners of the company for the three months ended December 31, 2022, was HKD 2.9 million, down from HKD 4.2 million in the previous year[11]. - The company's revenue for the three months ended December 31, 2022, increased by approximately 4.0% to about HKD 7.8 million from HKD 7.5 million in the same period last year[31]. - Gross profit rose by approximately 13.8% to about HKD 3.3 million for the three months ended December 31, 2022, compared to HKD 2.9 million in the previous year[34]. - The net loss attributable to the company's owners for the three months ended December 31, 2022, was approximately HKD 2.9 million, an improvement from a loss of HKD 4.2 million in the same period last year[41]. - Basic and diluted loss per share improved to HKD 0.29 for the three months ended December 31, 2022, compared to HKD 0.42 in the previous year[29]. Revenue Breakdown - Revenue from compliance documents decreased to HKD 2.5 million in Q1 2022 from HKD 3.4 million in Q1 2021, reflecting a decline of approximately 26.3%[20]. - Revenue from periodic report documents increased significantly to HKD 3.4 million in Q1 2022 from HKD 2.2 million in Q1 2021, representing an increase of approximately 55.5%[20]. Expenses and Financial Management - Administrative expenses decreased from approximately HKD 6.4 million to about HKD 5.7 million, mainly due to a reduction in depreciation of right-of-use assets[38]. - Sales expenses decreased from approximately HKD 0.8 million to HKD 0.5 million, primarily due to reduced employee costs[37]. - Other income surged from HKD 28,000 to approximately HKD 219,000, primarily due to a one-time subsidy received under the government's employment support scheme[36]. Dividends and Shareholder Information - The board of directors decided not to declare any dividends for the three months ended December 31, 2022, consistent with the previous year[9]. - The company did not declare any dividends for the three months ended December 31, 2022, consistent with the previous year[47]. - As of December 31, 2022, the company’s major shareholder, Achiever Choice, holds 560,000,000 shares, representing 56% of the company's equity[53]. - Mr. Chan, the chairman and executive director, is deemed to have an interest in the same shares held by Achiever Choice, which he fully owns[50]. - Another significant shareholder, Ms. Yuen, holds 192,200,000 shares, accounting for 19% of the company's equity[53]. - The company has not issued any stock options since the adoption of its stock option plan on January 16, 2018, and there are no unexercised options as of December 31, 2022[56]. - There were no purchases, sales, or redemptions of the company's listed securities during the three months ending December 31, 2022[59]. Corporate Governance - The company has complied with all corporate governance codes as per GEM Listing Rules Appendix 15 during the reporting period[58]. - The audit committee has reviewed the unaudited consolidated results for the three months ending December 31, 2022, ensuring compliance with applicable accounting standards[61]. - No directors or major shareholders have any business interests that compete or may compete with the company’s business as of December 31, 2022[57]. - The company has not disclosed any other interests or positions held by directors or major executives in relation to the company's shares or related securities[54]. - The company is committed to adopting current best practices in corporate governance[58]. Future Outlook - The company plans to explore opportunities in the Greater China region and Southeast Asia to expand its business[32]. - The company remains optimistic about the long-term prospects of the Hong Kong IPO market, benefiting from strong IPO momentum in biotechnology and returning listings[32].

Financial Performance - The group's revenue for the fiscal year 2022 was approximately HKD 45.4 million, a decrease of about 21% from HKD 57.5 million in 2021[31]. - The service cost for 2022 was approximately HKD 22.7 million, down from HKD 27.9 million in 2021, aligning with the revenue decrease[32]. - Gross profit decreased by approximately HKD 6.9 million or 23.3% to HKD 22.7 million in 2022, with a gross margin of 50.0% compared to 51.4% in 2021[33]. - The group recorded a net loss of approximately HKD 2.8 million in 2022, compared to a loss of HKD 1.7 million in 2021, primarily due to the revenue decline[38]. - The top five customers accounted for approximately 14.7% of total revenue in 2022, down from 23.1% in 2021, indicating reduced reliance on major clients[30]. - Selling expenses decreased by approximately HKD 0.3 million or 8.3% to HKD 3.3 million in 2022, mainly due to reduced marketing and employee costs[34]. - Administrative expenses decreased by approximately HKD 4.0 million or 13.7% to HKD 25.3 million in 2022, attributed to lower impairment losses and professional fees[35]. - The group did not recommend a final dividend for the fiscal year 2022, consistent with the previous year[43]. - The group’s cash and cash equivalents, along with time deposits, amounted to approximately HKD 68.5 million in 2022, an increase from HKD 65.9 million in 2021[45]. - The current assets were approximately HKD 84.7 million and current liabilities were about HKD 29.6 million, resulting in a current ratio of 2.9 times as of September 30, 2022, down from 3.8 times in 2021[49]. Business Strategy and Outlook - The company emphasized its commitment to enhancing operational efficiency and cost management in response to challenges posed by the COVID-19 pandemic and geopolitical tensions[19]. - The company is optimistic about the long-term prospects of the Hong Kong IPO market, driven by strong momentum in biotechnology and returning listings[23]. - The company aims to expand its business by leveraging its established foundation in providing high-quality financial printing services as market demand recovers[23]. - The company plans to explore opportunities in the Greater China region and Southeast Asia's emerging innovative industries[21]. - The company is committed to optimizing technology and human resources to pursue excellence in financial printing services[25]. - The company believes that greater diversity and inclusivity will drive its progress and adaptability in the market[22]. - The company has prepared itself to seize long-term opportunities as uncertainties in the macroeconomic environment persist[23]. - The company continues to prioritize delivering high-quality financial printing services to create long-term value for shareholders[23]. Corporate Governance - The company has adopted a share option scheme to reward eligible participants for their contributions to the group[55]. - The company has complied with all applicable corporate governance codes as per GEM listing rules throughout the year[153]. - The company has adopted the corporate governance standards as per GEM Listing Rules, ensuring compliance with all applicable code provisions[162]. - The board consists of five directors, with independent non-executive directors making up 60% of the board members[167]. - The company has implemented a board diversity policy and discussed measurable targets for its implementation[175]. - The independent non-executive directors contributed diverse business and financial expertise to the board[169]. - The company has established a management structure to support effective accountability and governance[165]. - The roles of the Chairman and CEO are distinctly separated to ensure a balanced distribution of power and authority within the board[178]. - The Audit Committee is composed entirely of independent non-executive directors, ensuring objectivity in financial reporting and auditing processes[180]. - The Remuneration Committee is responsible for establishing a transparent process for determining the remuneration policies for directors and senior management[185]. Sustainability and Social Responsibility - The company has adopted a focus on sustainability, prioritizing the well-being of stakeholders during the COVID-19 pandemic while maintaining business operations[22]. - The company has implemented various policies to promote environmental sustainability, aiming to reduce resource consumption and waste[87]. - The company did not make any charitable donations during the year, compared to HKD 5,700 in 2021[151]. Market Position and Competition - The company is considering strategic acquisitions to bolster its market position, with potential targets identified in the industry[71]. - Market expansion plans include entering EE new regions, which are anticipated to increase market share by FF%[71]. - A new marketing strategy has been implemented, focusing on digital channels, which is expected to improve customer engagement by GG%[71]. - The company has achieved a cost reduction of HH% through operational efficiencies, positively impacting overall profitability[71]. Risk Management - The company is committed to maintaining effective risk management and internal control systems to support its financial reporting and compliance obligations[181]. - The management team emphasized the importance of compliance with regulatory standards, ensuring adherence to all relevant laws and regulations[71].

Financial Performance - For the nine months ended June 30, 2022, the group reported unaudited revenue of approximately HKD 33.2 million, a decrease of about 20.8% compared to the same period in 2021[10]. - The unaudited gross profit for the nine months ended June 30, 2022, was approximately HKD 16.2 million, down approximately 22.5% from the same period in 2021[11]. - The group recorded an unaudited net loss of approximately HKD 4.5 million for the nine months ended June 30, 2022, compared to a net profit of approximately HKD 21,000 in the same period of 2021[12]. - Basic loss per share for the nine months ended June 30, 2022, was HKD 0.45, while for the same period in 2021, it was a basic earnings of HKD 0.00[13]. - The total comprehensive loss for the nine months ended June 30, 2022, was HKD 4.5 million, reflecting the group's financial challenges during this period[20]. - For the three months ended June 30, 2022, the group reported unaudited revenue of HKD 19.5 million, a slight decrease from HKD 20.6 million in the same period of 2021[18]. Revenue Breakdown - Revenue from the IPO-related documents segment decreased by approximately HKD 6.7 million to HKD 5.9 million for the nine months ended June 30, 2022, compared to HKD 12.6 million for the same period in 2021[39]. - Revenue from the periodic report documents segment decreased by approximately HKD 0.9 million to HKD 15.8 million for the nine months ended June 30, 2022, compared to HKD 16.7 million for the same period in 2021[39]. - The compliance documents segment revenue decreased by approximately HKD 0.6 million to HKD 10.0 million for the nine months ended June 30, 2022, compared to HKD 10.6 million for the same period in 2021[39]. - Revenue from miscellaneous and marketing peripheral products decreased by approximately HKD 0.5 million to HKD 1.5 million for the nine months ended June 30, 2022, compared to HKD 2.0 million for the same period in 2021[39]. Expenses and Costs - The group incurred administrative expenses of HKD 18.6 million for the nine months ended June 30, 2022, down from HKD 19.6 million in the same period of 2021[18]. - Administrative expenses decreased from approximately HKD 19.6 million for the nine months ended June 30, 2021, to approximately HKD 18.6 million for the same period in 2022, primarily due to a reduction in depreciation of right-of-use assets, despite an increase in employee costs[45]. - The group maintained stable selling expenses at approximately HKD 2.1 million for both the nine months ended June 30, 2021, and 2022[43]. Dividends and Shareholder Information - The board of directors decided not to declare any dividends for the nine months ended June 30, 2022, consistent with the previous year[14]. - The group did not declare any dividends for the nine months ended June 30, 2022, consistent with the same period in 2021[36]. - Major shareholder Achiever Choice holds 560 million shares, representing 56% of the company's equity[57]. - The group has not granted any share options under the share option scheme since its adoption, and there are no unexercised options as of June 30, 2022[59]. Governance and Compliance - The company has complied with all corporate governance code provisions as of June 30, 2022[62]. - The audit committee has reviewed the unaudited consolidated results for the nine months ended June 30, 2022, and confirmed compliance with applicable accounting standards and GEM listing rules[64]. - The audit committee consists of independent non-executive directors, ensuring oversight of financial reporting and risk management systems[64]. - The report was presented by the chairman and executive director, indicating a structured leadership in financial governance[64]. Future Outlook - The group plans to continue investing in facilities and staff to enhance service levels and competitiveness in response to early signs of recovery in IPO activities in Hong Kong[40]. - The group has no new implementation plans or financing plans outside of those disclosed in the prospectus dated January 23, 2018[49]. - As of June 30, 2022, the group had no significant contingent liabilities[50]. - The group operates solely in Hong Kong and primarily values its business activities in HKD, thus the foreign exchange risk is considered not significant[48].

Financial Performance - For the six months ended March 31, 2022, the group's unaudited revenue was approximately HKD 13.8 million, a decrease of about 35.3% compared to the same period in 2021[7] - The group's unaudited gross profit for the same period was approximately HKD 5.2 million, down approximately 50.0% year-on-year[7] - The group recorded an unaudited net loss of approximately HKD 9.1 million for the six months ended March 31, 2022, compared to a net loss of approximately HKD 2.9 million for the same period in 2021[7] - Basic loss per share for the six months ended March 31, 2022, was HKD 0.91, compared to HKD 0.29 for the same period in 2021[8] - The company reported revenue of HKD 13,765,000 for the six months ended March 31, 2022, a decrease of 35.4% compared to HKD 21,269,000 for the same period in 2021[25] - The company incurred a loss attributable to owners of HKD 9,114,000 for the six months ended March 31, 2022, compared to a loss of HKD 2,865,000 for the same period in 2021, representing an increase in loss of 217.5%[34] - Gross profit decreased from approximately HKD 10.3 million for the six months ended March 31, 2021, to about HKD 5.2 million for the six months ended March 31, 2022, a decline of approximately 49.5%[55] - The group recorded a loss of approximately HKD 9.1 million for the six months ended March 31, 2022, compared to a loss of approximately HKD 2.9 million for the six months ended March 31, 2021, mainly due to a decrease in revenue[61] Dividends and Shareholder Returns - The board of directors decided not to declare any dividend for the six months ended March 31, 2022, consistent with the previous year[8] - The company did not declare any dividends for the six months ended March 31, 2022, consistent with the previous year[32] - The board of directors decided not to declare an interim dividend for the six months ended March 31, 2022, consistent with the previous year[82] Assets and Liabilities - As of March 31, 2022, total non-current assets amounted to HKD 23.8 million, compared to HKD 7.0 million as of September 30, 2021[14] - Current assets totaled HKD 74.1 million as of March 31, 2022, down from HKD 84.4 million as of September 30, 2021[14] - The total equity as of March 31, 2022, was HKD 58.8 million, a decrease from HKD 67.9 million as of September 30, 2021[14] - The group reported a decrease in cash and cash equivalents to HKD 62.4 million as of March 31, 2022, from HKD 65.9 million at the beginning of the period[17] - As of March 31, 2022, the total trade receivables amounted to HKD 14.653 million, with a credit loss provision of HKD 6.550 million, resulting in net receivables of HKD 8.103 million[43] - The total lease liabilities as of March 31, 2022, were HKD 23.899 million, compared to HKD 5.016 million as of September 30, 2021[40] - The current ratio as of March 31, 2022, was 3.1 times, compared to 3.8 times as of September 30, 2021[63] - As of March 31, 2022, the group had no significant contingent liabilities[76] - The group has no major uncompleted capital commitments as of March 31, 2022[75] - As of March 31, 2022, the company had no mortgaged assets[79] Operating Activities - The group's net cash from operating activities for the six months ended March 31, 2022, was HKD 1.98 million, compared to HKD 2.13 million for the same period in 2021[17] - The cash outflow for leases for the six months ended March 31, 2022, was approximately HKD 5.553 million, compared to HKD 6.453 million for the same period in 2021[40] - The incremental borrowing rate applicable to lease liabilities was 5.25% for both periods[41] Employee and Administrative Expenses - Employee benefits expenses for the six months ended March 31, 2022, totaled HKD 11,023,000, an increase of 16.7% from HKD 9,435,000 in the previous year[31] - Sales expenses increased from approximately HKD 1.2 million for the six months ended March 31, 2021, to approximately HKD 1.6 million for the six months ended March 31, 2022, primarily due to increased employee costs[57] - Administrative expenses slightly decreased from approximately HKD 12.8 million for the six months ended March 31, 2021, to approximately HKD 12.5 million for the six months ended March 31, 2022[58] Market Outlook - The company anticipates a gradual recovery in the capital markets in 2022, driven by a strong IPO market and the introduction of the SPAC listing framework in Hong Kong[51] Corporate Governance and Compliance - The company complied with all corporate governance codes as per GEM listing rules during the reporting period[94] - The audit committee reviewed the unaudited consolidated results for the six months ended March 31, 2022, and confirmed compliance with applicable accounting standards[97] Other Information - The company has not purchased or sold any property, plant, and equipment during the six months ended March 31, 2022[35] - The company has not applied any new or revised Hong Kong Financial Reporting Standards that would significantly impact the financial statements for the foreseeable future[24] - The company has not incurred any income tax liabilities due to the absence of taxable profits during the reporting period[29] - The company employed a total of 55 full-time employees as of March 31, 2022, down from 59 employees a year earlier[80] - The company has not granted any stock options under its stock option plan since its adoption, and there were no unexercised options as of March 31, 2022[91] - There were no significant events requiring disclosure after March 31, 2022, up to the report date[83] - The group did not have any significant acquisitions or disposals of subsidiaries, associates, or joint ventures during the six months ended March 31, 2022[77] - The company did not repurchase any of its listed securities during the six months ended March 31, 2022[96] - There were no business interests that could potentially compete with the company's operations as of March 31, 2022[92]

Financial Performance - The group reported unaudited revenue of approximately HKD 7.5 million for the three months ended December 31, 2021, a decrease of about 44.0% compared to the same period in 2020[6]. - The unaudited gross profit for the same period was approximately HKD 2.9 million, representing a decline of approximately 58.6% year-on-year[7]. - The group recorded an unaudited net loss of approximately HKD 4.2 million for the three months ended December 31, 2021, compared to a net profit of approximately HKD 0.8 million in the same period of 2020[8]. - Basic loss per share for the three months ended December 31, 2021, was HKD 0.42, compared to basic earnings of HKD 0.08 per share for the same period in 2020[9]. - The total comprehensive loss attributable to owners of the company for the period was approximately HKD 4.2 million[8]. - Revenue from listing-related documents decreased from approximately HKD 7.4 million to HKD 1.8 million, a reduction of about HKD 5.6 million[35]. - Gross profit for the three months ended December 31, 2021, was approximately HKD 2.9 million, down 58.6% from HKD 7.0 million in the same period of 2020[38]. - Other income decreased from approximately HKD 1.0 million to HKD 28,000, primarily due to the absence of a one-time subsidy from the government’s employment support scheme[39]. Dividends and Equity - The board of directors decided not to declare any dividends for the three months ended December 31, 2021, consistent with the previous year[10]. - The company did not declare any dividends for the three months ended December 31, 2021, consistent with zero dividends in the same period of 2020[31]. - As of December 31, 2021, the company did not announce any dividends for the three months ended, consistent with the same period in 2020, which also had no dividends declared[48]. - The group's total equity as of December 31, 2021, was approximately HKD 63.7 million, down from HKD 70.4 million as of December 31, 2020[15]. Business Strategy and Market Outlook - The company continues to focus on providing financial printing services in Hong Kong, with no new products or technologies mentioned in the report[18]. - There were no significant market expansion or acquisition strategies discussed during the earnings call[18]. - The company plans to explore opportunities in the Greater China and Southeast Asia regions to further develop its business[36]. - The company expects the capital markets to gradually recover in 2022, with a strong and active IPO market anticipated[36]. - The company will continue to monitor and respond actively to changes in the internal and external economic conditions and business environment[36]. Compliance and Governance - The company has adopted all new and revised Hong Kong Financial Reporting Standards effective from October 1, 2021, with no significant impact expected on the financial statements[22]. - The company has complied with all corporate governance codes as per GEM Listing Rules Appendix 15 as of December 31, 2021[58]. - The audit committee reviewed the unaudited condensed consolidated results for the three months ended December 31, 2021, and confirmed compliance with applicable accounting standards[60]. Shareholder Information - The major shareholder, Achiever Choice, holds 560,000,000 shares, representing 56% of the company's equity[53]. - The company’s board of directors and key executives held interests in the company’s shares, with Mr. Chan holding 560,000,000 shares, equivalent to 56% of the company’s equity[50]. Financing and Liabilities - The company has not implemented any new financing plans or capital requirements beyond those disclosed in the prospectus as of December 31, 2021[46]. - The company had no significant contingent liabilities as of December 31, 2021, remaining unchanged from zero as of December 31, 2020[47]. - The company’s financing costs for the three months ended December 31, 2021, included interest on lease liabilities, reflecting the adoption of HKFRS 16[42]. Securities Transactions - There were no purchases or sales of the company's listed securities by the company or its subsidiaries during the three months ended December 31, 2021[59]. - There were no share options granted under the share option scheme since its adoption, and no options were exercised, cancelled, or lapsed as of December 31, 2021[55]. Events After Reporting Period - The company is not aware of any significant events that require disclosure after December 31, 2021, up to the report date[49].