香港交易及結算所有限公司及香港聯合交易所有限公司對本公佈內容概不負責， 對其準確性或完整性亦不發表任何聲明，並明確表示概不會就本公佈全部或任何 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。 茲提述駿碼半導體材料有限公司（「本公司」，連同其附屬公司，統稱「本集團」）日 期為2025年3月31日之公佈（「年度業績公佈」）所提述的本公司截至2024年12月31日 止財政年度（「2024財年」）之年度報告（「年報」）。除非另有說明者，本公佈所用詞 彙與年報所界定者具有相同涵義。 除年報提供的資料外，本公司謹此就無形資產減值虧損提供額外資料。本公佈應 與年報所載綜合財務報表附註之附註15一併閱讀。 無形資產減值 減損評估 本集團管理層於2024財年注意到減值跡象，並對該等無形資產進行減值評估。本 集團透過根據現金產生單位（「現金產生單位」）的使用價值（「使用價值」）釐定無形 資產有關專利及商標、技術專業知識及本集團產生的開發成本的可收回金額，以 進行減值測試。該項目繼續以令人非常滿意的方式進行，而客戶的反應亦再次確 認本集團對該項目預期收益的估計。然而，競爭者活動增加使本集團重新考慮其 對該等產品未來市 ...

Financial Performance - The group's revenue decreased by 8.3% from approximately HKD 212.6 million in 2023 to about HKD 194.9 million in 2024[7]. - Gross profit fell by 36.0% from HKD 54.9 million in 2023 to approximately HKD 35.1 million in 2024, with a gross margin decline from 25.8% to 18.0%[7]. - The group recorded a loss attributable to owners of approximately HKD 43.1 million in 2024, compared to a profit of HKD 0.5 million in 2023[7]. - EBITDA for the year was approximately HKD 15.3 million, down from HKD 28.6 million in 2023, excluding non-cash impairment losses and provisions[8]. - The group recorded an impairment loss of approximately HKD 20.0 million on intangible assets and a provision of about HKD 5.6 million for obsolete and slow-moving inventory during the year[7]. - The group's current assets net value decreased to approximately HKD 38.8 million from HKD 70.6 million in the previous year[22]. - The debt-to-equity ratio increased to approximately 78.0% from 42.7% in the previous year[22]. - The group recorded a significant increase in financial costs by 61.8% to approximately HKD 6.6 million due to increased bank borrowings[19]. - Total available reserves for distribution as of December 31, 2024, were approximately HKD 138.6 million, down from HKD 143.3 million in 2023[114]. - The company did not recommend a final dividend for the review year, maintaining a dividend of zero for 2023[104]. Market and Business Strategy - The company plans to focus on expanding its customer base targeting high-power semiconductor device customers and enhancing R&D capabilities[8]. - The demand for semiconductor packaging materials is expected to increase in the coming years due to the rapid development of AI and other emerging technologies[10]. - The group aims to seek new business collaborations and focus on innovations in advanced semiconductor packaging materials for applications in electric vehicles, micro-LEDs, AI, and 5G communications[10]. - The group plans to enhance R&D and market expansion for high-end wire products to meet the growing demand in the high-end packaging market[23]. - The company is actively developing products to meet the growing demand for high-power semiconductor devices driven by the rapid development of the electric vehicle industry[24]. - The board remains optimistic about the long-term development of the industry and the group's future prospects despite ongoing global economic and political uncertainties[10]. Corporate Governance - The board consists of eight members, including three executive directors and three independent non-executive directors, ensuring a balance of power[59]. - The company has not appointed a CEO, with daily management executed by senior management and overseen by executive directors[60]. - The independent non-executive directors have confirmed their independence according to GEM listing rules, ensuring compliance and governance standards[62]. - The company has adopted a board diversity policy in May 2018, focusing on factors such as gender, age, and professional experience to enhance board efficiency[68]. - The board is responsible for the overall management of the company, guiding and monitoring its affairs to promote success[64]. - The company has established a clear division of responsibilities between the chairman and the CEO to ensure effective governance[60]. - The board retains decision-making authority on major matters, including significant policies and financial transactions[65]. - The company has achieved its goal of having at least one female board member with the appointment of a new non-executive director effective December 31, 2024[69]. - The company has adopted a code of conduct for directors' securities trading, ensuring compliance with GEM listing rules without any reported violations[84]. Risk Management and Compliance - The company has established an internal audit department to review the effectiveness of risk management and internal control systems[87]. - The risk management procedures and systems have been reviewed, and the board considers them effective and sufficient for the year under review[91]. - The company has adopted a policy for timely and accurate disclosure of significant information, ensuring potential inside information is identified and assessed promptly[92]. - The company encourages two-way communication with institutional and private investors, having adopted a shareholder communication policy to facilitate access to comprehensive and understandable information[95]. - The company has complied with relevant laws and regulations, with no significant violations reported during the review year[126]. - There were no major disputes with suppliers, customers, or other stakeholders during the review year[128]. Environmental, Social, and Governance (ESG) - The group integrates ESG principles into business operations, focusing on environmental protection, employee care, and product quality improvement[168]. - The group established a comprehensive and forward-looking sustainable development management framework to ensure effective implementation of ESG strategies[176]. - The committee is responsible for coordinating sustainable development efforts across departments, ensuring ESG principles are integrated into corporate culture[176]. - The company is committed to sustainable practices and compliance with environmental laws, implementing measures to reduce waste and energy consumption[124]. - The company has identified key ESG risks and implemented targeted regulatory measures to mitigate operational impacts[182]. - The company has maintained excellent compliance performance with no recorded violations of environmental and safety regulations in the past year[193]. - The company aims for zero environmental pollution and zero complaints from surrounding environments[196]. - The company has set specific goals for environmental and employee safety, with clear indicators for waste management and resource utilization[194]. Shareholder Information - The company has adopted a dividend policy prioritizing cash distributions to shareholders, with the payout ratio determined by the board based on financial performance and future outlook[163]. - The company has not purchased, sold, or redeemed any of its listed securities during the review year[160]. - The independent auditor for the review year is KPMG, which is eligible for reappointment at the upcoming annual general meeting[165]. - Major shareholders include BVI Holdings with 357,000,000 shares, representing 50.60% of the company's issued share capital[154]. - The company has not entered into any significant contracts with its controlling shareholders during the review year[144].

Financial Performance - The company's revenue decreased by 8.3% from approximately HKD 212.6 million in 2023 to about HKD 194.9 million in 2024[9]. - Gross profit fell by 36.0% from HKD 54.9 million in 2023 to approximately HKD 35.1 million in 2024, with a gross margin decline from 25.8% to 18.0%[9]. - The company recorded a net loss attributable to shareholders of approximately HKD 43.1 million, compared to a profit of HKD 0.5 million in 2023[22]. - EBITDA for the year was approximately HKD 15.3 million, down from HKD 28.6 million in 2023, excluding the impairment loss and inventory provision[10]. - The company's current ratio decreased to approximately 1.3 from 1.6 in the previous year, indicating a decline in liquidity[24]. - The total bank borrowings increased to approximately HKD 134.6 million from HKD 94.3 million in the previous year[24]. - The company's available distributable reserves as of December 31, 2024, were approximately HKD 138.6 million, down from HKD 143.3 million in 2023[116]. - The company did not recommend a final dividend for the review year, maintaining a dividend of zero for 2023[106]. Revenue Breakdown - Revenue from bonding wires increased by 9.7% to approximately HKD 109.4 million, driven by higher market share of gold and gold alloy wire products[17]. - Revenue from packaging glue products decreased by 27.5% to approximately HKD 76.8 million due to intense market competition and declining export demand[17]. - The company reported that sales to the top five customers accounted for approximately 34.3% of total sales, down from 43.2% in 2023, with the largest customer contributing about 11.5% of total sales[117]. - The largest supplier accounted for approximately 40.2% of total purchases, an increase from 33.4% in 2023, while the top five suppliers represented about 67.7% of total purchases[121]. Market Outlook and Strategy - The company aims to expand its customer base targeting high-power semiconductor device customers, such as those using Insulated Gate Bipolar Transistors (IGBTs)[10]. - The company plans to focus on innovation in advanced semiconductor packaging materials to capture opportunities in the automotive and AI markets[16]. - The global semiconductor market is projected to reach $635.1 billion in 2024, representing a year-on-year growth of 19.8%[25]. - The semiconductor market is expected to grow to $718.9 billion in 2025, with a year-on-year increase of 13.2%[25]. - The company plans to develop new LED outdoor packaging materials by 2025 to expand market share and enhance competitiveness[26]. - The demand for high-power semiconductor devices is increasing due to the rapid development of the electric vehicle industry[26]. - The company is focusing on advanced semiconductor packaging technology to meet market demands for high-performance computing, 5G networks, and AI chips[26]. - The board remains optimistic about the long-term development and future prospects of the company despite global economic volatility[15]. Corporate Governance - The board consists of eight members, including three executive directors, two non-executive directors, and three independent non-executive directors[61]. - The company emphasizes good corporate governance practices to benefit shareholders and adapt to changing economic environments[60]. - The board has established clear distinctions between the roles of the chairman and the CEO, ensuring effective governance[62]. - The independent non-executive directors have confirmed their independence according to GEM listing rules, ensuring compliance and governance standards[64]. - The company has adopted a board diversity policy to enhance efficiency, considering factors such as gender, age, cultural background, and professional experience[70]. - The company has not appointed a CEO, with daily management executed by senior management and overseen by executive directors[60]. - The board is responsible for overall management and strategic guidance, ensuring accountability and transparency[66]. - The company is committed to continuously improving its corporate governance practices to meet legal requirements and recent developments[60]. Risk Management and Compliance - The company has established an internal audit department to review the effectiveness of risk management and internal control systems[89]. - The board has reviewed the internal control system and deemed it effective and sufficient for the year under review[90]. - The risk management procedures and systems have been reviewed, with the board considering them effective and sufficient for the year under review[93]. - The company has adopted a policy for timely and accurate disclosure of significant information, ensuring potential inside information is identified and assessed promptly[94]. - The company has complied with relevant laws and regulations, with no significant violations reported during the review year[128]. - There were no major disputes with suppliers, customers, or other stakeholders during the review year[130]. Environmental, Social, and Governance (ESG) Initiatives - The group integrates ESG principles into its business operations, focusing on environmental protection, employee care, and product quality improvement[170]. - The group established a comprehensive and forward-looking sustainable development management framework to ensure effective implementation of ESG strategies[178]. - The company has committed to environmental sustainability by adhering to environmental laws and implementing effective resource utilization measures[126]. - The company has maintained excellent compliance performance with no recorded violations of environmental and safety regulations in the past year[195]. - The company is committed to continuous improvement of environmental policies and practices to achieve higher standards in environmental protection and occupational safety[195]. - The company achieved an annual kitchen oil smoke emission concentration of ≤2.0 mg/L, meeting all environmental targets[198]. - The company reported zero deaths and serious injuries, achieving all safety targets[198]. - The company is focused on sustainable development and contributing to social and planetary sustainability[199].

Financial Performance - Revenue for the six months ended June 30, 2024, was HKD 108,966,000, an increase of 7.3% compared to HKD 101,554,000 for the same period in 2023[2] - Gross profit for the same period was HKD 26,105,000, up from HKD 25,412,000, reflecting a slight increase in gross margin[2] - The net profit for the period was HKD 2,162,000, compared to HKD 1,119,000 in the previous year, representing a significant increase of 93.2%[2] - The basic earnings per share improved to HKD 0.31 from HKD 0.16, demonstrating enhanced profitability on a per-share basis[3] - The company reported a total comprehensive loss of HKD 9,191,000 for the six months ended June 30, 2024, compared to a loss of HKD 10,310,000 in the same period of 2023[8] - The company recorded a profit attributable to owners of approximately HKD 2.2 million, compared to HKD 1.1 million in the same period last year[53] Revenue Breakdown - The revenue from wire bonding was HKD 58,267,000, up from HKD 52,614,000, reflecting an increase of 10.1% year-over-year[17] - The revenue from packaging adhesive reached HKD 46,816,000, a slight increase from HKD 45,555,000, indicating a growth of 2.8%[17] - Revenue from customers in mainland China (excluding Hong Kong) was HKD 102,823,000, up from HKD 101,061,000, showing a growth of 1.7%[19] - Revenue from Hong Kong customers significantly increased to HKD 5,761,000 from HKD 200, indicating a substantial growth[19] Costs and Expenses - The company reported a total of HKD 82,861,000 in cost of sales for the period, compared to HKD 76,142,000 in the previous year, reflecting an increase of 8.5%[27] - The total employee costs for the period were HKD 13,574,000, slightly down from HKD 13,828,000 in the previous year, a decrease of 1.8%[24] - Sales and distribution expenses were approximately HKD 5.6 million, while administrative expenses decreased to approximately HKD 15.6 million due to reduced depreciation and cost-saving measures[51] Financing and Cash Flow - The company reported a financing cost of HKD 3,026,000, which is a substantial increase from HKD 1,429,000 in the prior year[2] - The total interest expenses for the period amounted to HKD 3,587,000, significantly up from HKD 1,429,000 in the previous year, indicating a year-over-year increase of 151.5%[21] - Operating cash flow for the six months ended June 30, 2024, was HKD 5,532,000, compared to a cash outflow of HKD 7,566,000 in the same period of 2023[10] - The company experienced a net cash outflow from investing activities of HKD 29,203,000, which is higher than the HKD 20,244,000 outflow in the previous year[10] - Financing activities generated a net cash inflow of HKD 22,318,000, slightly down from HKD 23,016,000 in the prior year[10] - The total cash and cash equivalents decreased to HKD 3,183,000 as of June 30, 2024, from HKD 29,164,000 a year earlier[10] Assets and Liabilities - Non-current assets totaled HKD 190,513,000 as of June 30, 2024, compared to HKD 175,166,000 at the end of 2023, indicating growth in asset base[6] - Trade receivables increased to HKD 115,670,000 from HKD 113,420,000, showing a slight growth in receivables[6] - The company’s total liabilities increased to HKD 118,875,000 from HKD 112,396,000, reflecting a rise in financial obligations[6] - The net asset value decreased slightly to HKD 217,599,000 from HKD 220,938,000, indicating a minor reduction in equity[7] - Trade receivables as of June 30, 2024, were HKD 80,920,000, an increase from HKD 74,564,000 as of December 31, 2023, showing a growth of 8.5%[32] Shareholding and Corporate Governance - As of June 30, 2024, the company has a total issued share capital of HKD 7,055,000, divided into 705,500,000 shares with a par value of HKD 0.01 each[76] - Dr. Zhou holds 357,000,000 shares, representing 50.60% of the company's issued share capital[70] - The company has a significant concentration of ownership, with the top shareholders holding over 50% of the total shares[75] - The company has complied with the corporate governance code as per GEM listing rules, ensuring a clear distinction between the roles of the chairman and the CEO[80] - The audit committee, consisting of three independent non-executive directors, has reviewed the unaudited condensed consolidated results and found them compliant with applicable accounting standards[84] Future Outlook and Strategy - The group plans to focus on innovation in advanced semiconductor materials for applications in electric vehicles, micro-LED, artificial intelligence, and 5G communications[55] - The group will continue to seek new business collaborations and invest more resources in upstream packaging materials for the semiconductor industry[55] - In 2024, global semiconductor manufacturing equipment sales are expected to reach a record $109 billion, representing a year-on-year increase of 3.4%[54] - The demand for power semiconductor devices is experiencing rapid growth, driven by the widespread application of electric vehicles[55]

香港交易及結算所有限公司及香港聯合交易所有限公司對本公佈內容概不負責， 對其準確性或完整性亦不發表任何聲明，並明確表示概不會就本公佈全部或任何 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。 駿碼半導體材料有限公司 Niche-Tech Semiconductor Materials Limited （於開曼群島註冊成立的有限公司） （股份代號：8490） 截至二零二四年六月三十日止六個月之中期業績公佈 駿碼半導體材料有限公司（「本公司」）董事（「董事」）會（「董事會」）欣然公佈本公 司及其附屬公司（統稱「本集團」）於截至二零二四年六月三十日止六個月之未經審 核中期業績。 本公佈載有本集團二零二四年中期報告全文，符合香港聯合交易所有限公司（「聯 交所」）GEM證券上市規則（「GEM上市規則」）中有關中期業績初步公佈附載資料 之相關規定。 承董事會命 駿碼半導體材料有限公司 執行主席兼執行董事 周博軒 香港，二零二四年八月二十三日 於本公佈日期，執行董事為周博軒博士、周振基教授及石逸武先生，非執行董事 為李超凡先生及獨立非執行董事為吳宏偉教授、戴進傑先生及潘禮賢先生。 本公佈所載資料（董事願共同及 ...

Financial Performance - The group's revenue for the fiscal year 2023 decreased by 2.4% to approximately HKD 212.6 million from HKD 217.9 million in 2022[7]. - Gross profit for the fiscal year 2023 was approximately HKD 54.9 million, a decrease of 5.3% from HKD 58.0 million in 2022, resulting in a gross margin of 25.8%[7]. - Net profit attributable to owners for the fiscal year 2023 was approximately HKD 0.5 million, down from HKD 8.6 million in 2022[7]. - EBITDA for the fiscal year 2023 was approximately HKD 28.6 million, compared to HKD 34.1 million in 2022[7]. - Revenue from bonding wire products decreased by 5.9% to approximately HKD 99.7 million, while revenue from packaging adhesive products increased by 5.6% to approximately HKD 106.0 million[15]. - Other income recorded a net gain of approximately HKD 5.6 million, up from HKD 4.3 million in the previous year, influenced by a one-time government subsidy of approximately HKD 2.6 million[17]. - Financial costs increased significantly by 115.4% to approximately HKD 4.1 million due to higher bank borrowings and rising interest rates[19]. - The group’s available distributable reserves as of December 31, 2023, were approximately HKD 143.3 million, down from HKD 156.2 million as of December 31, 2022[135]. Market and Growth Prospects - In the second half of 2023, the group's revenue and gross profit increased by 17.0% and 19.2% respectively compared to the same period in 2022[13]. - The company anticipates significant growth in demand for IGBT and other high-power semiconductor products due to the rapid development of 5G technology[9]. - The semiconductor market is expected to grow at a compound annual growth rate of 7.7% from 2024 to 2032, reaching a market value of approximately USD 1,218.58 billion by 2032[24]. - The group is focused on innovation in advanced semiconductor packaging materials to capitalize on expected market recovery opportunities[14]. - The company plans to launch three new series of packaging adhesive products and has developed a new type of copper alloy bonding wire, which has already received orders from top customers in China[25]. - The group is actively seeking potential acquisition targets and will continue to enhance its R&D capabilities to capture opportunities in emerging markets such as 5G, electric vehicles, and artificial intelligence[26]. Corporate Governance - The board of directors consists of both executive and non-executive members, ensuring a balanced governance structure[154]. - The company has adopted a board diversity policy to enhance efficiency, considering factors such as gender, age, and professional experience[83]. - The company has complied with GEM listing rules and corporate governance codes, ensuring accountability and transparency[70]. - The company has a structured approach to risk management and internal controls, which is regularly reviewed[78]. - The audit committee, consisting of three independent non-executive directors, reviewed the group's financial reporting and internal control systems during the year[94]. - The board has established a target for gender diversity and will actively consider various aspects of board diversity[86]. - The company provides ongoing professional development training for all directors to ensure they remain informed and capable[90]. Sustainability and Social Responsibility - The company is committed to environmental sustainability, adhering to environmental laws and implementing effective resource utilization measures[147]. - The ESG report emphasizes the company's commitment to sustainable development, focusing on environmental protection, employee welfare, and community investment[197]. - The company has implemented green office measures to reduce energy consumption and promote recycling[147]. - The company made charitable donations of HKD 147,000 during the review year, compared to HKD 33,500 in 2022[188]. Risk Management - The group’s performance is significantly influenced by the economic, political, and legal developments in China, where most of its assets and operations are located[142]. - The group has implemented a cautious treasury policy, maintaining cash reserves in Hong Kong to manage risks associated with its operations in China[142]. - The company has adopted a policy for timely and accurate disclosure of significant information, ensuring compliance with insider information regulations[111]. - The board is responsible for maintaining effective risk management and internal control systems, which are reviewed at least annually[107]. Shareholder Information - No interim dividend was declared, and no final dividend is recommended for the year ending December 31, 2023[31]. - The company has adopted a dividend policy prioritizing cash distribution to shareholders, with the payout ratio determined by the board based on financial performance and future outlook[189]. - The company maintains sufficient public float as required by GEM listing rules as of the report date[189].

Financial Performance - For the fiscal year ending December 31, 2023, the company's revenue decreased by 2.4% to approximately HKD 212.6 million from about HKD 217.9 million in 2022[9]. - The company's gross profit for the fiscal year was approximately HKD 54.9 million, a decrease of 5.3% from about HKD 58.0 million in 2022, resulting in a gross margin of 25.8%, down from 26.6% in the previous year[9]. - Profit attributable to the owners of the company was approximately HKD 0.5 million, significantly down from HKD 8.6 million in 2022[9]. - EBITDA for the fiscal year was approximately HKD 28.6 million, compared to about HKD 34.1 million in 2022[9]. - The company's administrative expenses increased to approximately HKD 36.2 million, primarily due to rising employee costs and legal fees for significant related transactions[21]. - Financial costs surged by 115.4% to approximately HKD 4.1 million due to increased bank borrowings and rising interest rates[21]. - The company's net current assets were approximately HKD 70.6 million, down from HKD 111.4 million in the previous year, with a current ratio of about 1.6[24]. - As of December 31, 2023, the company's distributable reserves were approximately HKD 143.3 million, down from HKD 156.2 million as of December 31, 2022[137]. - The company did not declare an interim dividend and does not recommend a final dividend for the year ending December 31, 2023, compared to dividends of HKD 0.0031 and HKD 0.0022 per share for the previous year[126]. Market and Product Development - The company focused on expanding its customer base, particularly in high-power semiconductor devices like IGBTs, and continued to enhance its R&D capabilities[10]. - The company added several leading IGBT customers in China during the fiscal year, indicating a positive trend in customer acquisition[15]. - The company expects significant growth in demand for IGBT and other high-power semiconductor products due to the rapid development of 5G technology[15]. - Revenue from bonding wire products decreased by 5.9% to approximately HKD 99.7 million, while revenue from packaging adhesive products increased by 5.6% to approximately HKD 106.0 million[17]. - The average selling price of the group's products is expected to decline due to intense market competition, but sales volume is anticipated to increase due to rising demand for bonding wires and packaging adhesives[27]. - The group plans to launch three new series of die attach adhesives, including epoxy insulation adhesive, silicone insulation adhesive, and conductive silver adhesive for LEDs, to capitalize on the growth opportunities in the 5G industry[27]. - A new type of copper alloy bonding wire has been developed specifically for high-power integrated circuits and IGBT products, with orders already received from one of China's top semiconductor power integrated circuit companies[27]. - The group aims to strengthen its R&D capabilities to develop advanced products targeting emerging markets such as 5G networks, electric vehicles, industrial automation, IoT, and artificial intelligence[28]. - Future outlook indicates a projected revenue growth of 15% for the upcoming fiscal year, driven by new product launches and market expansion strategies[49]. Corporate Governance - The board consists of seven members, including three executive directors and three independent non-executive directors, ensuring a balanced governance structure[73]. - The company has adhered to the GEM Listing Rules and corporate governance code, enhancing accountability and transparency for shareholders[72]. - The independent non-executive directors have confirmed their independence according to GEM Listing Rules, ensuring unbiased oversight[77]. - The company is committed to improving its corporate governance practices to align with statutory requirements and recent developments[72]. - The chairman and CEO roles are clearly separated, with distinct responsibilities outlined in writing[74]. - The company has a three-year term for independent non-executive directors, with provisions for renewal and termination[77]. - The company has a financial management and corporate governance framework in place, led by experienced individuals in the board[73]. - The audit committee held five meetings during the review year to review the group's quarterly, interim, and annual performance, financial reporting, and compliance procedures[96]. - The remuneration committee convened once during the review year to assess the remuneration policy and structure[98]. - The audit committee consists of three independent non-executive directors, with Mr. Pan serving as the chairman, possessing appropriate professional qualifications[95]. - All directors participated in continuous professional training to update their knowledge and skills, ensuring informed contributions to the board[92]. - The company has adopted a board diversity policy to enhance board efficiency by considering various factors such as gender, age, and professional experience[85]. - The board's composition currently includes only male members, highlighting the need for improved gender diversity[88]. - The company has maintained effective internal control measures to ensure compliance with corporate governance codes and applicable laws and regulations during the review year[107]. - The board is responsible for overall risk management, which is reviewed at least annually, ensuring operations align with corporate governance standards[109]. - The company has adopted a policy for timely and accurate disclosure of significant information, ensuring potential inside information is identified and assessed promptly[113]. Sustainability and Social Responsibility - The management team emphasizes a focus on sustainability, with plans to reduce carbon emissions by 30% over the next five years[54]. - The company has implemented green office measures to reduce energy consumption, such as encouraging double-sided printing and turning off unnecessary lighting and appliances[149]. - The company is committed to complying with environmental laws and regulations to ensure long-term sustainability[149]. - The ESG report highlights the company's commitment to sustainable development, focusing on environmental protection, employee welfare, and community investment[199]. - The ESG report covers the group's main operations, including the development, production, and sales of semiconductor packaging materials, for the review year from January 1, 2023, to December 31, 2023[200]. Risk Management - The company continues to monitor foreign exchange risks, particularly fluctuations in the RMB, and will consider hedging strategies if necessary[31]. - The board has appointed senior management to closely monitor economic, political, legal, and social developments in China to manage risks effectively[144]. - The company has expanded its supplier base to mitigate risks associated with reliance on a few suppliers[143]. - The company has maintained a prudent treasury policy, including holding cash in Hong Kong, to manage financial risks[144]. Shareholder Engagement - The company held its annual general meeting on June 14, 2023, and a special general meeting on August 2, 2023, to enhance communication with existing and potential investors[116]. - The company has adopted a shareholder communication policy to facilitate timely access to comprehensive information for shareholders and potential investors[115]. Employee and Management Structure - The company has a total issued share capital of HKD 7,055,000, divided into 705,500,000 shares with a par value of HKD 0.01 each[176]. - The company has not made any significant acquisitions or disposals of subsidiaries, associates, or joint ventures during the review period[29]. - The company has not entered into any significant contracts with its controlling shareholders during the review year[173]. - There are no management or administrative contracts established for the company's major business during the review year[174]. - The company has confirmed the independence of all independent non-executive directors as per GEM Listing Rules[169]. - There are no significant transactions or arrangements involving directors' interests in the company's business during the review year[170]. - The group made charitable donations of HKD 147,000 in the review year, compared to HKD 33,500 in 2022[190]. - The company has adopted a dividend policy prioritizing cash distributions to shareholders, with the payout ratio to be determined by the board based on financial performance and future outlook[191].

Financial Performance - Revenue for the three months ended September 30, 2023, was HKD 51,990,000, representing an increase of 12.9% compared to HKD 46,001,000 for the same period in 2022[5] - Gross profit for the nine months ended September 30, 2023, was HKD 39,678,000, down 11.3% from HKD 44,673,000 in the same period of 2022[5] - The company reported a net loss of HKD 800,000 for the three months ended September 30, 2023, compared to a profit of HKD 528,000 in the same period of 2022[5] - Revenue for the nine months ended September 30, 2023, was HKD 153,544,000, a decrease of 9.1% from HKD 168,929,000 in the same period of 2022[17] - The company recorded a net profit attributable to shareholders of approximately HKD 0.3 million for the nine months ended September 30, 2023, down from HKD 6.2 million in the same period of 2022[38] Expenses and Costs - Total comprehensive expenses for the three months ended September 30, 2023, amounted to HKD 1,609,000, a significant decrease from HKD 10,640,000 in the same period of 2022[7] - The company incurred financing costs of HKD 893,000 for the three months ended September 30, 2023, compared to HKD 328,000 in the same period of 2022, reflecting a 172% increase[5] - Financing costs for the nine months ended September 30, 2023, totaled HKD 2,322,000, an increase of 102.5% compared to HKD 1,145,000 in 2022[23] - Income tax expense for the nine months ended September 30, 2023, was HKD 5,384,000, an increase of 43.2% from HKD 3,761,000 in 2022[24] - Selling and distribution expenses decreased by 17.1% to approximately HKD 9.1 million, while administrative expenses increased by 15.4% to approximately HKD 26.7 million[36] Revenue Breakdown - Revenue from the key product "封裝膠" increased to HKD 29,742,000 for the three months ended September 30, 2023, up 38.1% from HKD 21,550,000 in 2022[17] - Revenue from "鍵合線" decreased to HKD 20,524,000 for the three months ended September 30, 2023, down 7.2% from HKD 22,124,000 in 2022[17] - Revenue from mainland China (excluding Hong Kong) for the nine months ended September 30, 2023, was HKD 152,605,000, a decrease of 9.0% from HKD 167,670,000 in 2022[20] - The revenue from bonding wire products decreased by 11.3% to approximately HKD 73.1 million, while the revenue from packaging adhesive products slightly decreased by 1.8% to approximately HKD 75.3 million[32] Future Outlook and Strategy - The company plans to continue its focus on the development and production of semiconductor packaging materials, aiming for market expansion in the upcoming quarters[12] - The management remains optimistic about future growth despite the current financial challenges, emphasizing ongoing investment in new technologies and product development[12] - The company plans to focus on developing advanced semiconductor materials suitable for electric vehicles, mini-LED, artificial intelligence, and 5G communications industries[31] - The company anticipates growth in demand for bonding wires and packaging adhesives in the coming years, driven by the recovery of the market and the rapid growth of the 5G industry[43] - The company expects new products to contribute to revenue in the coming years, particularly with the rapid development of 5G networks[43] Corporate Governance - The company has complied with the corporate governance code as per GEM Listing Rules during the reporting period[64] - The audit committee, consisting of three independent non-executive directors, has reviewed the unaudited condensed consolidated results and found them compliant with applicable accounting standards and GEM Listing Rules[71] - The company plans to continue improving its corporate governance practices to ensure compliance with statutory requirements and recent developments[66] - There are no known competitive interests held by directors or controlling shareholders that may conflict with the company's business[63] - The company has established a clear distinction between the roles of the chairman and the CEO, with the chairman being the founder, which is believed to benefit the company's operational efficiency[64] Share Capital and Equity - The total equity as of September 30, 2023, was HKD 216,301,000, down from HKD 243,185,000 as of January 1, 2022[10] - As of September 30, 2023, the company has issued share capital of HKD 7,055,000, divided into 705,500,000 shares with a par value of HKD 0.01 each[53] - Chow Investment Group Limited holds 100% equity in the company, owning 357,000,000 shares, which is considered as having interests under the Securities and Futures Ordinance[59] - The company has not granted any stock options under the stock option plan since its adoption, and there are no unexercised stock options as of September 30, 2023[62] - The stock option plan allows for a maximum of 68,000,000 shares to be granted, which is 10% of the shares issued at the time of listing on GEM[60]

香港交易及結算所有限公司及香港聯合交易所有限公司對本公佈內容概不負責， 對其準確性或完整性亦不發表任何聲明，並明確表示概不會就本公佈全部或任何 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。 Niche-Tech Semiconductor Materials Limited 駿碼半導體材料有限公司 （於開曼群島註冊成立的有限公司） （股份代號：8490） 截至2023年9月30日止九個月之第三季度業績公佈 駿碼半導體材料有限公司（「本公司」）董事（「董事」）會（「董事會」）欣然公佈本公 司及其附屬公司（統稱「本集團」）於截至2023年9月30日止九個月之未經審核業績。 本公佈載有本集團2023年第三季度報告全文，符合香港聯合交易所有限公司（「聯 交所」）GEM證券上市規則（「GEM上市規則」）中有關季度業績初步公佈附載資料 之相關規定。本公司2023年第三季度報告之印刷版本載有GEM上市規則規定之資 料，將適時寄發予本公司股東。 承董事會命 駿碼半導體材料有限公司 執行主席兼執行董事 周博軒 香港，2023年11月8日 ...

NICHE-TECH SEMICONDUCTOR MATERIALS LIMITED 駿碼半導體材料有限公司 (於開曼群島註冊成立之有限公司) (股份代號: 8490) 中期報告 2023 香港聯合交易所有限公司（「聯交所」）GEM（「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聯交所上市的公 司帶有較高投資風險。有意投資的人士應了解投資於該等公司的潛在風險，並應經過審慎周 詳的考慮後方作出投資決定。 由於GEM上市公司普遍為中小型公司，在GEM買賣的證券可能會較於聯交所主板買賣之證 券承受較大的市場波動風險，同時無法保證在GEM買賣的證券會有高流通量的市場。 香港交易及結算所有限公司及聯交所對本報告之內容概不負責，對其準確性或完整性亦不發 表任何聲明，並明確表示概不就因本報告全部或任何部分內容而產生或因倚賴該等內容而引 致之任何損失承擔任何責任。 本報告的資料乃遵照GEM證券上市規則（「GEM上市規則」）而刊載，旨在提供有關駿碼半導 體材料有限公司（「本公司」）及其附屬公司（統稱「本集團」）的資料；本公司的董事（「董事」） 會（「董事會」）願就本報告的資料共同及個別 ...