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].

Financial Performance - The financial year ending September 30, 2021, faced challenges due to COVID-19 and regulatory developments in mainland China, impacting the IPO market sentiment[18] - The company's revenue for the fiscal year 2021 was approximately HKD 57.5 million, a decrease of 30% from HKD 82.0 million in 2020[32] - Gross profit decreased by approximately HKD 14.7 million or 33.2% to HKD 29.6 million in 2021, with a gross margin of 51.4% compared to 54.1% in 2020[36] - The company recorded a net loss of approximately HKD 1.7 million in 2021, compared to a net profit of HKD 11.3 million in 2020[42] - The service cost for 2021 was approximately HKD 27.9 million, down from HKD 37.6 million in 2020, aligning with the decrease in revenue[33] - Sales expenses increased by approximately HKD 0.9 million or 33.3% to HKD 3.6 million in 2021, primarily due to increased marketing and employee costs[37] - Administrative expenses decreased by approximately HKD 2.7 million or 8.4% to HKD 29.3 million in 2021, due to reduced impairment losses and professional fees[38] - The total asset return rate for the year 2020 was approximately 10.6% (restated), while it turned negative at about -1.9% for 2021[45] - The equity return rate for 2020 was around 16.2% (restated), and it declined to a negative rate of approximately -2.5% in 2021[46] - The gross profit margin for the group was 51.4% in 2021, down from 54.1% in 2020 (restated)[49] Operational Strategy - The company has strengthened its operational capabilities and overall competitiveness over the years to maintain customer relationships[18] - The long-term demand for quality financial printing services remains strong, and the company is poised to seize opportunities[18] - The company plans to enhance its financial printing services in Hong Kong, particularly for IPO-related documents, amidst a high number of IPO applications[22] - The company is actively managing risks and has established independent workstations in different regions to avoid service interruptions[72] - The company has upgraded its computer and email systems, enhancing operational efficiency[72] Sustainability and Corporate Responsibility - The company is committed to incorporating sustainable development practices into its daily operations to create value for stakeholders[18] - The company has implemented a "No Plastic Fantastic" initiative to reduce plastic usage in the office, supporting sustainable development[21] - The company reported a significant focus on environmental sustainability, implementing policies aimed at resource conservation and waste reduction[94] - The company has not generated or emitted any pollutants during its business operations, indicating a low environmental impact[94] - The company made charitable donations of HKD 5,700 during the year, compared to none in 2020[158] Governance and Compliance - The company has a strong commitment to compliance with Hong Kong laws and regulations, ensuring operational adherence through internal rules and procedures[95] - The financial risk management objectives and policies are detailed in the annual report, indicating a structured approach to managing financial uncertainties[93] - The company has a diverse board of directors with extensive experience in finance, law, and management, enhancing governance and oversight[78][79][82] - The financial statements for the year ending September 30, 2021, have been audited, reflecting the company's commitment to transparency and accountability[91] - The company confirmed compliance with all applicable corporate governance code provisions during the year[170] Shareholder and Financial Management - The company decided not to declare a final dividend for the year[105] - As of September 30, 2021, the company's distributable reserves were approximately HKD 36.8 million[110] - The net proceeds from the listing amounted to approximately HKD 28.7 million after deducting underwriting commissions and related listing expenses[66] - The planned use of net proceeds included HKD 18.6 million for upgrading the Central office, with actual usage at HKD 13.9 million[67] - The company expanded its workforce with an allocation of HKD 10 million, of which HKD 7.5 million was utilized by September 30, 2021[67] Board and Committee Activities - The board consists of five directors, with independent non-executive directors making up 60% of the board[176] - The company held four regular board meetings during the year, approving the audited consolidated financial statements for the year ended September 30, 2020[182] - The audit committee reviewed the audited consolidated financial statements for the year[165] - The Audit Committee held four meetings during the year to review and approve the audited consolidated financial statements for the year 2020 and the unaudited condensed consolidated financial statements for the three months ended December 31, 2020, six months ended March 31, 2021, and nine months ended June 30, 2021[194] - The Remuneration Committee held one meeting during the year to determine the remuneration of the company's directors and senior management, as well as to review annual performance bonuses[200]

Financial Performance - For the nine months ended June 30, 2021, the group's unaudited revenue was approximately HKD 43.5 million, a decrease of about 28.2% compared to the same period in 2020[4] - The group's unaudited gross profit for the nine months ended June 30, 2021, was approximately HKD 22.5 million, down approximately 29.9% year-on-year[4] - The unaudited net profit for the nine months ended June 30, 2021, was approximately HKD 1.6 million, representing a significant decrease of about 85.2% compared to the same period in 2020[5] - Basic earnings per share for the nine months ended June 30, 2021, were HKD 0.16, down from HKD 1.08 for the same period in 2020[6] - For the three months ended June 30, 2021, the group's revenue was HKD 21.9 million, a decrease of approximately 32.8% from HKD 32.6 million in the same period of 2020[10] - The group's gross profit for the three months ended June 30, 2021, was HKD 11.9 million, down approximately 34.1% from HKD 18.0 million in the same period of 2020[10] - The group recorded a profit before tax of HKD 1.6 million for the nine months ended June 30, 2021, compared to HKD 11.1 million for the same period in 2020[10] - The total comprehensive income attributable to owners of the company for the nine months ended June 30, 2021, was HKD 1.6 million, down from HKD 10.8 million in the same period of 2020[10] - The total comprehensive income for the three months ended June 30, 2021, was HKD 4.2 million, compared to HKD 11.8 million for the same period in 2020[31] - The group recorded a profit after tax of approximately HKD 1.6 million for the nine months ended June 30, 2021, down from approximately HKD 10.8 million for the same period in 2020, primarily due to decreased revenue[40] Dividends and Shareholder Information - The board of directors decided not to declare any dividends for the nine months ended June 30, 2021, consistent with the previous year[7] - Basic earnings per share for the nine months ended June 30, 2021, was HKD 0.16, down from HKD 1.08 in the same period of 2020[31] - The group did not declare any dividends for the nine months ended June 30, 2021, consistent with the previous year[29] - No dividends were declared for the nine months ended June 30, 2021, consistent with the previous year[44] - The major shareholder, Achiever Choice, holds 750 million shares, representing 75% of the company's equity[50] Revenue Breakdown - For the nine months ended June 30, 2021, the group's revenue decreased by approximately 28.2% compared to the same period last year, primarily due to a decline in revenue from the listing-related documents segment from approximately HKD 30.2 million to HKD 14.2 million[33] - Revenue from periodic report documents decreased from approximately HKD 18.2 million to HKD 16.7 million during the same period[33] - Revenue from miscellaneous and marketing peripheral products increased from approximately HKD 1.6 million to HKD 2.0 million[33] - The group's revenue decreased from approximately HKD 60.6 million for the nine months ended June 30, 2020, to approximately HKD 43.5 million for the nine months ended June 30, 2021, representing a decline of about 28.2%[34] Expenses and Costs - Employee benefits expenses increased from HKD 12.9 million to HKD 14.7 million for the nine months ended June 30, 2021[28] - Sales and distribution expenses increased from approximately HKD 1.8 million to approximately HKD 2.1 million during the same period, primarily due to increased marketing expenses[36] - Administrative expenses rose from approximately HKD 18.9 million to approximately HKD 19.6 million, mainly due to higher employee costs[38] Compliance and Governance - The company has appointed a compliance advisor, Zhi Fu Financing Limited, in accordance with GEM Listing Rule 6A.19[55] - As of June 30, 2021, the company has complied with all provisions of the corporate governance code as per GEM Listing Rule Appendix 15[56] - The audit committee, consisting of independent non-executive directors, has reviewed the unaudited consolidated results for the nine months ending June 30, 2021, ensuring compliance with applicable accounting standards and GEM Listing Rules[58] Market Outlook and Strategy - The group has noted early signs of recovery in IPO activities in Hong Kong, which may lead to increased demand for primary financial printing services[33] - The group plans to continue investing in facilities and staff to enhance service levels and competitiveness[33] Other Information - The group operates solely in Hong Kong, with all revenues and assets located there[25] - The group has no significant contingent liabilities as of June 30, 2021[43] - There are no new implementation plans or financing plans outside those disclosed in the prospectus as of June 30, 2021[42] - The group does not face significant foreign exchange risks as its business activities are primarily conducted in Hong Kong and denominated in HKD[41] - No repurchase of listed securities has occurred by the company or its subsidiaries during the nine months ending June 30, 2021[57]

Financial Performance - For the six months ended March 31, 2021, the group's unaudited revenue was approximately HKD 21.6 million, a decrease of about 22.9% compared to the same period in 2020[4] - The group's unaudited gross profit for the same period was approximately HKD 10.7 million, representing a decrease of about 24.1% year-on-year[4] - The group recorded an unaudited net loss of approximately HKD 2.6 million for the six months ended March 31, 2021, compared to a net loss of approximately HKD 1 million for the same period in 2020[5] - Basic loss per share for the six months ended March 31, 2021, was HKD 0.26, compared to HKD 0.10 for the same period in 2020[6] - The group reported a total comprehensive loss of approximately HKD 2.6 million for the six months ended March 31, 2021[10] - The company reported a revenue decrease of approximately 22.9%, from HKD 28.0 million for the six months ended March 31, 2020, to HKD 21.6 million for the six months ended March 31, 2021[48] - The company recorded a loss attributable to shareholders of HKD 3,968,000 for the three months ended March 31, 2021, compared to a profit of HKD 1,042,000 for the same period in 2020[34] Assets and Liabilities - As of March 31, 2021, total non-current assets amounted to approximately HKD 13.5 million, down from HKD 19.5 million as of September 30, 2020[12] - Current assets totaled approximately HKD 80.1 million as of March 31, 2021, compared to HKD 88.4 million as of September 30, 2020[12] - The group's net assets as of March 31, 2021, were approximately HKD 70.3 million, down from HKD 72.8 million as of September 30, 2020[12] - The total trade receivables amounted to HKD 12,329,000 as of March 31, 2021, down from HKD 15,923,000 as of September 30, 2020[41] - The company reported a total lease liability of HKD 11,247,000 as of March 31, 2021, down from HKD 17,260,000 as of September 30, 2020[38] - Current liabilities were approximately HKD 21.7 million as of March 31, 2021, resulting in a current ratio of 3.7 times[62] Cash Flow - The net cash generated from operating activities for the six months ended March 31, 2021, was HKD 2,133,000, a decrease of 75% compared to HKD 8,557,000 for the same period in 2020[16] - The company reported a net cash decrease of HKD 4,586,000 for the six months ended March 31, 2021, compared to an increase of HKD 3,077,000 in the same period of 2020[16] - The total cash and cash equivalents at the end of the period were HKD 65,071,000, down from HKD 69,657,000 at the beginning of the period[16] - The company reported total cash outflow from leases of approximately HKD 6,453,000 for the period ended March 31, 2021[40] Expenses - The company incurred employee benefits expenses of HKD 9,435,000 for the six months ended March 31, 2021, a slight decrease from HKD 9,653,000 in the same period of 2020[31] - Service costs decreased from approximately HKD 13.9 million for the six months ended March 31, 2020, to approximately HKD 10.9 million for the six months ended March 31, 2021, a reduction of about 21.6%[51] - Administrative expenses decreased from approximately HKD 13.8 million for the six months ended March 31, 2020, to approximately HKD 12.8 million for the six months ended March 31, 2021[56] Dividends - The board of directors decided not to declare any dividends for the six months ended March 31, 2021, consistent with the previous year[7] - The company did not declare any dividends for the six months ended March 31, 2021, consistent with the previous year where no dividends were declared[32] - The board of directors decided not to declare an interim dividend for the six months ended March 31, 2021, compared to zero HKD for the same period in 2020[79] Market Outlook - The company anticipates a strong and active IPO market in Hong Kong in 2021, which is expected to drive demand for financial printing services[49] - The company has prepared to seize market opportunities by providing excellent service to existing clients and supporting their financial printing needs for listing-related documents[49] Corporate Governance - The company has complied with all corporate governance codes as per GEM listing rules during the reporting period[91] - The company has adopted the GEM Listing Rules regarding the standards for securities transactions by directors, confirming compliance for the six months ended March 31, 2021[92] - The Audit Committee has reviewed the unaudited consolidated results for the six months ended March 31, 2021, ensuring compliance with applicable accounting standards and GEM Listing Rules[95] Employee Information - The company had a total of 59 full-time employees as of March 31, 2021, an increase from 55 employees as of March 31, 2020[78] Other Information - There were no significant acquisitions or disposals of subsidiaries, associates, or joint ventures during the six months ended March 31, 2021[75] - There were no significant investments or capital assets as of March 31, 2021[76] - There were no contingent liabilities as of March 31, 2021, remaining at zero HKD since March 31, 2020[74] - The major shareholder, Achiever Choice, holds 750,000,000 shares, representing 75% of the company's equity[85] - The company has adopted a share option scheme to incentivize eligible participants, but no options have been granted or exercised as of March 31, 2021[87] - No repurchase of listed securities occurred during the six months ended March 31, 2021, and neither the company nor its subsidiaries bought or sold any such securities[93] - There were no significant events requiring disclosure after March 31, 2021, up to the report date[80]

Financial Performance - The group reported unaudited revenue of approximately HKD 14.0 million for the three months ended December 31, 2020, representing an increase of approximately 17.6% compared to the same period in 2019[4]. - The unaudited gross profit for the same period was approximately HKD 7.7 million, which is an increase of approximately 30.5% year-on-year[5]. - The group recorded an unaudited net profit of approximately HKD 1.4 million for the three months ended December 31, 2020, compared to a net loss of approximately HKD 2.0 million in the same period of 2019[6]. - Basic earnings per share for the three months ended December 31, 2020, was HKD 0.14, compared to a basic loss per share of HKD 0.20 for the same period in 2019[7]. - The total comprehensive income attributable to owners of the company for the three months ended December 31, 2020, was HKD 1.4 million, compared to a total comprehensive loss of HKD 2.0 million in the same period of 2019[10]. - The group recorded a loss of approximately HKD 2.0 million for the three months ended December 31, 2019, and a profit of approximately HKD 1.4 million after tax for the three months ended December 31, 2020, reflecting a significant improvement in performance[42]. Revenue Breakdown - Revenue from listing-related documents rose by approximately HKD 3.1 million to about HKD 8.0 million, while revenue from periodic reports, compliance documents, and miscellaneous marketing products decreased by approximately HKD 0.7 million, HKD 0.2 million, and HKD 0.2 million, respectively[32]. - The group's revenue increased by approximately 17.6% from about HKD 11.9 million for the three months ended December 31, 2019, to about HKD 14.0 million for the same period in 2020[34]. Expenses and Costs - Employee benefits expenses decreased from HKD 5.042 million to HKD 4.792 million, with salaries and allowances accounting for HKD 4.612 million[27]. - Administrative expenses decreased from approximately HKD 7.0 million for the three months ended December 31, 2019, to HKD 6.5 million for the three months ended December 31, 2020, primarily due to reduced employee costs and office maintenance expenses[39]. - Other income rose from HKD 44,000 to approximately HKD 1.0 million, primarily due to a one-time subsidy received under the government's employment support scheme[37]. Dividends and Shareholder Information - The board of directors decided not to declare any dividends for the three months ended December 31, 2020, consistent with the previous year[8]. - The major shareholder, Achiever Choice, holds 750,000,000 shares, representing 75% of the company's equity[52]. - The company did not declare any dividends for the three months ended December 31, 2020, consistent with the previous year[29]. - The board did not declare any dividends for the three months ended December 31, 2020, consistent with the previous year[47]. Corporate Governance and Compliance - The financial statements were prepared in accordance with Hong Kong Financial Reporting Standards and GEM Listing Rules[17]. - The company has complied with all corporate governance codes as of December 31, 2020[58]. - The audit committee has reviewed the unaudited consolidated performance for the three months ending December 31, 2020, and confirmed compliance with applicable accounting standards and GEM listing rules[60]. - The audit committee consists of independent non-executive directors, including Mr. Li Weiming (Chairman), Mr. Yin Zhenwei, and Ms. Zeng Zhaoyi[60]. Market Outlook - The company expects a strong and active IPO market in Hong Kong for 2021, which is anticipated to drive demand for financial printing services[33]. - The company is prepared to seize market opportunities and create long-term value for shareholders through exceptional service[33]. Operational Information - The company primarily engages in providing financial printing services in Hong Kong[16]. - The group generated all its revenue in Hong Kong, with no independent segment reporting due to the singular operational segment of financial printing services[23]. - The group had no significant contingent liabilities as of December 31, 2020, remaining unchanged from December 31, 2019[46]. - The group has no foreign exchange risk as its business activities are primarily conducted in Hong Kong and denominated in HKD[43]. - As of December 31, 2020, the group had no new implementation or financing plans beyond those disclosed in the prospectus[44]. - The company has adopted a share option scheme, but no options have been granted or exercised as of December 31, 2020[54]. Reporting and Issuance - The report was issued on February 8, 2021, by the Chairman and Executive Director, Mr. Chen Zengtie[60].

EDICO Holdings Limited 鉅京控股有限公司* (Incorporated in the Cayman Islands with limited liability 於開曼群島註冊成立之有限公司) Stock code 股份代號 : 8450 * For identication purpose only 僅供識別 EDICO Holdings Limited 2019/2020 8/F., Wheelock House, 20 Pedder Street, Central, Hong Kong 香港中環畢打街 20 號會德豐大廈 8 樓 Website 網站 : http://www.edico.com.hk C127090 聯交所GEM（分別為（「聯交所」）及「GEM 」）的特色 GEM的定位，乃為中小型公司提供一個上市的市場，此等公司相比起其他在主板上市的公司帶有較高投資風險。 有意投資之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。 鉅京控股有限公 司 Annual Report 年報 由於GEM上市公司一般為中小型公司，在GEM買賣之證券可能會較於聯交 ...