Financial Performance - For the six months ended March 31, 2019, the group's unaudited revenue was approximately HKD 22.5 million, a decrease of about 40.8% compared to the same period in 2018[4]. - The unaudited gross profit for the same period was approximately HKD 8.7 million, down approximately 55.2% year-on-year[4]. - The group recorded an unaudited net loss of approximately HKD 8.1 million for the six months ended March 31, 2019, compared to a net loss of approximately HKD 3.5 million in the same period of 2018[4]. - Basic loss per share for the six months ended March 31, 2019, was HKD 0.81, compared to HKD 0.43 for the same period in 2018[4]. - The company incurred a total comprehensive loss of HKD 8,139,000 for the six months ended March 31, 2019, compared to a loss of HKD 3,529,000 for the same period in 2018[23]. - The company's revenue decreased by approximately 40.8%, from about HKD 38.0 million for the six months ended March 31, 2018, to about HKD 22.5 million for the six months ended March 31, 2019[32]. - The net loss after tax for the six months ended March 31, 2019, was approximately HKD 8.1 million, compared to a net loss of about HKD 3.5 million for the same period in 2018[32]. - The gross profit fell by approximately 55.2%, from about HKD 19.4 million for the six months ended March 31, 2018, to about HKD 8.7 million for the six months ended March 31, 2019[34]. Dividends and Shareholder Returns - The board of directors resolved not to declare an interim dividend for the six months ended March 31, 2019, compared to an interim dividend of HKD 0.005 per share for the same period in 2018[4]. - The company did not declare an interim dividend for the six months ended March 31, 2019, while it paid a total of HKD 5,000,000 in dividends for the same period in 2018[22]. - The board resolved not to declare an interim dividend for the six months ended March 31, 2019, compared to a dividend of HKD 0.005 per share totaling HKD 5.0 million for the same period in 2018[55]. Assets and Liabilities - As of March 31, 2019, the total net assets were HKD 72.1 million, down from HKD 85.3 million as of September 30, 2018[7]. - Current assets totaled HKD 78.4 million as of March 31, 2019, compared to HKD 103.4 million as of September 30, 2018[7]. - Cash and bank balances as of March 31, 2019, were HKD 49.3 million, down from HKD 62.4 million as of September 30, 2018[7]. - The group’s total equity attributable to owners was HKD 72.1 million as of March 31, 2019, compared to HKD 85.3 million as of September 30, 2018[7]. - The accounts receivable from service contracts amounted to HKD 9,445,000 as of March 31, 2019, compared to HKD 10,974,000 as of September 30, 2018[26]. - The accounts payable as of March 31, 2019, was HKD 3,288,000, down from HKD 7,399,000 as of September 30, 2018[29]. - As of March 31, 2019, the group's cash, bank balances, and time deposits amounted to approximately HKD 49.3 million, down from HKD 62.4 million as of September 30, 2018, with no bank borrowings[40]. - As of March 31, 2019, the group had no significant contingent liabilities[50]. Operational Expenses - Employee benefits expenses, including director remuneration, increased to HKD 12,315,000 for the six months ended March 31, 2019, from HKD 10,284,000 in the same period of 2018[21]. - Sales and distribution expenses decreased from approximately HKD 1.8 million for the six months ended March 31, 2018, to approximately HKD 1.1 million for the six months ended March 31, 2019, primarily due to a reduction in employee costs and compensation expenses[36]. - Administrative expenses fell from approximately HKD 20.0 million for the six months ended March 31, 2018, to approximately HKD 16.1 million for the six months ended March 31, 2019, mainly due to the absence of non-recurring listing expenses[37]. - The service costs decreased by approximately 26.2%, from about HKD 18.7 million for the six months ended March 31, 2018, to about HKD 13.8 million for the same period in 2019[33]. Cash Flow and Financing - The company reported a net cash outflow from operating activities of HKD 4,936,000 for the six months ended March 31, 2019, compared to a net cash inflow of HKD 2,872,000 for the same period in 2018[6]. - The company’s financing activities resulted in a net cash outflow of HKD 5,000,000 for the six months ended March 31, 2019, compared to a net inflow of HKD 46,735,000 in the same period of 2018[6]. - The company’s cash and cash equivalents decreased by HKD 13,088,000, ending at HKD 49,301,000 as of March 31, 2019, compared to HKD 68,548,000 at the end of the previous period[6]. - Interest income from investment activities increased to HKD 331,000 for the six months ended March 31, 2019, compared to HKD 5,000 in the same period of 2018[6]. Capital Expenditures and Investments - The total cost of property, plant, and equipment purchased was approximately HKD 3,483,000 for the six months ended March 31, 2019, compared to about HKD 155,000 for the same period in 2018[25]. - Capital expenditures for the six months ended March 31, 2019, were approximately HKD 3.5 million, primarily for office renovations and equipment purchases in Central, Hong Kong[41]. - The net proceeds from the share issuance on February 2, 2018, amounted to approximately HKD 28.7 million, which will be utilized as outlined in the prospectus[42]. Corporate Governance and Compliance - The company has complied with all corporate governance codes as outlined in the GEM Listing Rules Appendix 15 up to March 31, 2019[64]. - The audit committee has reviewed the unaudited condensed consolidated results for the six months ended March 31, 2019, ensuring compliance with applicable accounting standards[67]. Shareholding Structure - As of March 31, 2019, Achiever Choice Limited holds 750,000,000 shares, representing 75% of the company's equity[57]. - Mr. Chan is the beneficial owner of Achiever Choice, which owns 750,000,000 shares, accounting for 75% of the issued share capital of the company[59]. - There were no share options granted or exercised under the share option scheme as of March 31, 2019[61]. Future Plans - The company plans to continue expanding operational capabilities and market share following the completion of office renovations in Central Hong Kong[32]. - The company aims to utilize its status as a listed entity to maximize shareholder value through strategic allocation of IPO proceeds[32].

Financial Performance - For the three months ended December 31, 2018, the group's unaudited revenue was approximately HKD 14.4 million, a decrease of about 46.5% compared to HKD 26.9 million in the same period of 2017[5] - The unaudited gross profit for the same period was approximately HKD 7.9 million, down approximately 51.2% from HKD 16.2 million in 2017[5] - The group recorded an unaudited net profit of approximately HKD 0.4 million for the three months ended December 31, 2018, compared to HKD 5.9 million in the same period of 2017[5] - Basic earnings per share for the three months ended December 31, 2018, were HKD 0.04, a significant decrease from HKD 0.78 in the same period of 2017[5] - The total comprehensive income attributable to owners of the company for the period was HKD 395,000, compared to HKD 5.9 million in the same period of 2017[6] - The group's pre-tax profit for the three months ended December 31, 2018, was HKD 492,000, a significant decline from HKD 7.5 million in the same period of 2017[6] - Revenue from the listing-related documents segment fell by approximately HKD 12.3 million from about HKD 19.9 million in 2017 to about HKD 7.6 million in 2018[25] - The company's net profit after tax dropped from approximately HKD 5.9 million in 2017 to about HKD 0.4 million in 2018[33] Expenses - The group's administrative expenses for the three months ended December 31, 2018, were approximately HKD 7.1 million, slightly down from HKD 7.9 million in 2017[6] - Employee benefits expenses increased from approximately HKD 4.965 million in 2017 to about HKD 5.512 million in 2018[21] - Administrative expenses decreased from approximately HKD 7.9 million in 2017 to about HKD 7.1 million in 2018, mainly due to the absence of non-recurring listing expenses[31] - The income tax expense decreased from approximately HKD 1.6 million for the three months ended December 31, 2017, to about HKD 0.1 million for the same period in 2018[32] Dividends - The board of directors decided not to declare any dividend for the three months ended December 31, 2018, consistent with the previous year[5] - The company did not declare any dividends for the three months ended December 31, 2018, consistent with the previous year[22] - No dividend was declared for the three months ended December 31, 2018, consistent with the same period in 2017, which also had zero dividends[37] Corporate Governance - The company has complied with all corporate governance codes as per GEM Listing Rules during the three months ended December 31, 2018[50] - The board of directors is committed to adopting current best practices in corporate governance[50] - The company has established an audit committee to review and supervise the financial reporting process and internal controls[53] - There were no conflicts of interest reported between the group and any directors or major shareholders during the reporting period[48] Company Information - The company was incorporated in the Cayman Islands and its shares were listed on the GEM of the Hong Kong Stock Exchange on February 2, 2018[10] - The company primarily engages in financial printing services in Hong Kong[11] - As of December 31, 2018, Achiever Choice Limited owned 750,000,000 shares, representing 75% of the company's equity[41] - The company has not issued any share options under the share option scheme since its adoption, and there were no share options outstanding as of December 31, 2018[46] Other Information - The financial information for the three months ended December 31, 2018, has not been audited by the independent auditor[53] - There were no purchases, sales, or redemptions of the company's listed securities during the three months ended December 31, 2018[51] - No significant events requiring disclosure were known to the board after December 31, 2018[38] - The company plans to continue expanding operational capabilities and market share following the completion of office renovations and upgrades to hardware and software systems[26] - The weighted average number of ordinary shares used to calculate basic earnings per share increased from 750,000 in 2017 to 1,000,000 in 2018[23]