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 告 的 內 容 概 不 負 責，對 其 準 確 性 或 完 整 性 亦 不 發 表 任 何 聲 明，並 明 確 表 示 概 不 就 因 本 公 告 全部或任何部分內容而產生或因倚賴該等內容而引致的任何損失承擔任何責任。 Fameglow Holdings Limited 亮晴控股有限公司 （於開曼群島註冊成立的有限公司） （股份代號：8603） 股 東 週 年 大 會 通 告 茲 通 告 亮 晴 控 股 有 限 公 司（「本 公 司」）謹 訂 於 二 零 二 五 年 九 月 二 十 六 日（星 期 五） 下 午 三 時 正 假 座 香 港 九 龍 荔 枝 角 瓊 林 街83號A座28樓2801室 舉 行 股 東 週 年 大 會， 議 程 如 下： 「動 議： – 1 – 1. 省 覽 本 公 司 截 至 二 零 二 五 年 三 月 三 十 一 日 止 年 度 的 經 審 核 綜 合 財 務 報 表、 董 事 會 報 告 與 核 數 師 報 告。 2. (a) 重 選 符 芷 晴 女 士 為 執 行 董 ...

此 乃 要 件 請 即 處 理 閣 下 對 本 通 函 任 何 方 面 或 應 採 取 的 行 動 如 有 任 何 疑 問，應 諮 詢 股 票 經 紀 或 其 他 持 牌 證 券 交 易 商、銀 行 經 理、律 師、專 業 會 計 師 或 其 他 專 業 顧 問。 閣 下 如 已 售 出 或 轉 讓 名 下 所 有 亮 晴 控 股 有 限 公 司 的 股 份，應 立 即 將 本 通 函 連 同 隨 附 的 代表委任表格交予買主或承讓人、或經手買賣或轉讓的銀行、股票經紀或其他代理人， 以 便 轉 交 買 主 或 承 讓 人。 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 通 函 的 內 容 概 不 負 責，對 其 準 確 性 或 完 整 性 亦 不 發 表 任 何 聲 明，並 明 確 表 示，概 不 對 因 本 通 函 全 部 或 任 何 部 份 內 容 而 產 生 或 因 倚 賴 該 等 內 容 而 引 致 的 任 何 損 失 承 擔 任 何 責 任。 Fameglow Holdings Limited 亮晴控股有限公司 （於開曼群島註冊成立的有限公司 ...

香港聯合交易所有限公司（「聯交所」）GEM之特色 GEM之定位乃為相比起其他在聯交所上市之公司帶有較高投資風險之中小型公司提供一個上市之市場。有意投資者應了 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可作出投資決定。 鑒於GEM上市公司通常為中小型公司，在GEM買賣之證券可能會較在主板買賣之證券承受較大之市場波動風險，且無法 保證在GEM買賣之證券會有高流通量之市場。 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。 本報告包括之資料乃遵照聯交所GEM證券上市規則（「GEM上市規則」）之規定而提供有關亮晴控股有限公司（「本公司」， 連同其附屬公司統稱「本集團」或「我們」）之資料。本公司各董事（「董事」）願就本報告共同及個別承擔全部責任，並在作 出一切合理查詢後確認，就彼等所深知及確信，本報告所載資料在各重大方面均屬準確完整，且無誤導或欺詐成分；本 報告亦無遺漏其他事項，致使本報告或其所載任何陳述產生誤導。 | | 目錄 | | --- | --- | | | ...

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 告 的 內 容 概 不 負 責，對 其 準 確 性 或 完 整 性 亦 不 發 表 任 何 聲 明，並 明 確 表 示 概 不 就 因 本 公 告 全 部 或 任 何 部 分 內 容 而 產 生 或 因 倚 賴 該 等 內 容 而 引 致 的 任 何 損 失 承 擔 任 何 責 任。 Fameglow Holdings Limited 亮晴控股有限公司 （股份代號：8603） （於開曼群島註冊成立的有限公司） 截 至 二 零 二 五 年 三 月 三 十 一 日 止 年 度 之 全 年 業 績 公 告 香 港 聯 合 交 易 所 有 限 公 司（「聯 交 所」）GEM之 特 色 GEM之 定 位 乃 為 相 比 起 其 他 在 聯 交 所 上 市 之 公 司 帶 有 較 高 投 資 風 險 之 中 小 型 公 司 提 供 一 個 上 市 之 市 場。有 意 投 資 者 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 可 作 出 投 資 決 定 ...

Financial Performance - For the six months ended September 30, 2024, the group's revenue was approximately HKD 169.5 million, compared to HKD 116.6 million for the same period in 2023, representing an increase of 45.3%[25]. - The net profit for the six months ended September 30, 2024, was approximately HKD 16.4 million, a significant increase from HKD 1.5 million for the same period in 2023, marking a growth of 1,093.3%[25]. - The total comprehensive income for the period was HKD 16.4 million, compared to HKD 1.5 million for the same period in 2023, indicating a substantial improvement in overall financial performance[27]. - The basic earnings per share for the six months ended September 30, 2024, was HKD 2.05, compared to HKD 0.19 for the same period in 2023, reflecting a significant increase of 980.0%[27]. - The group reported a pre-tax profit of HKD 19.5 million for the six months ended September 30, 2024, compared to HKD 1.5 million for the same period in 2023, an increase of 1,200.0%[27]. - Total revenue for the six months ended September 30, 2024, was HKD 169,459,000, compared to HKD 116,640,000 in the same period last year, reflecting a growth of 45.2%[50]. - The profit for the same period was approximately HKD 16.4 million, compared to a profit of approximately HKD 1.5 million in the previous year[115]. Costs and Expenses - The cost of goods sold for the six months ended September 30, 2024, was HKD 22.2 million, up from HKD 15.1 million in the same period of 2023, reflecting an increase of 47.5%[27]. - Employee costs increased to HKD 61.1 million for the six months ended September 30, 2024, compared to HKD 44.9 million in the same period of 2023, an increase of 36.1%[27]. - Other expenses for the six months ended September 30, 2024, totaled approximately HKD 41.3 million, up from HKD 28.5 million in 2023, primarily due to increased promotional activities and consultation fees paid to doctors[132]. - The company incurred a tax expense of HKD 3,050,000 for the six months ended September 30, 2024, with no tax expense reported for the same period in 2023[60]. - Rental and related expenses for the six months ended September 30, 2024, were approximately HKD 4.2 million, compared to HKD 3.5 million in the same period of 2023[125]. Assets and Liabilities - Non-current assets as of September 30, 2024, amounted to HKD 153.8 million, an increase from HKD 111.8 million as of March 31, 2024, representing a growth of 37.5%[29]. - Current assets totaled HKD 81.3 million as of September 30, 2024, slightly down from HKD 82.7 million as of March 31, 2024, a decrease of 1.7%[29]. - Current liabilities increased to HKD 128,557,000 from HKD 111,530,000 as of March 31, 2024, primarily due to an increase in contract liabilities[37]. - The company's net assets rose to HKD 76,682,000 as of September 30, 2024, compared to HKD 60,252,000 at the end of the previous fiscal year[37]. - The total outstanding debt as of September 30, 2024, was HKD 65.2 million, an increase from HKD 45.5 million as of March 31, 2024, including lease liabilities of HKD 48.9 million[136]. - The company's total equity as of September 30, 2024, was approximately HKD 76.7 million, compared to HKD 60.3 million as of March 31, 2024[136]. Cash Flow - For the six months ended September 30, 2024, the company reported a net cash inflow from operating activities of HKD 45,283,000, a significant increase from HKD 6,967,000 in the same period last year[41]. - Cash and cash equivalents decreased by HKD 7,613,000 during the period, resulting in a balance of HKD 11,696,000 as of September 30, 2024[41]. - The company reported a net cash outflow from investing activities of HKD 59,123,000, indicating significant investment in growth initiatives[41]. Strategic Initiatives - The company opened several new centers in Tsim Sha Tsui, Central, and Causeway Bay to expand its operational scale, enhancing market penetration and profitability[114]. - The company launched several new brands during the year, including "Angus' Beauty Concept," "LASERKOOL," and "Face It," to diversify its service offerings[114]. - The company is investing in new technology development, allocating $10 million for R&D in the upcoming fiscal year[178]. - Market expansion plans include entering two new international markets by mid-2025, targeting a 25% increase in market share[179]. - The company is considering strategic acquisitions to enhance its product portfolio, with a budget of $100 million set aside for potential deals[178]. Governance and Compliance - The company has adopted the corporate governance code as per GEM Listing Rules Appendix 15 and has complied with all applicable provisions as of September 30, 2024[158]. - The company has established an audit committee consisting of three independent non-executive directors to review accounting policies and internal controls[159]. - The major shareholders, Mr. Ye and Ms. Fu, hold a combined 63.94% equity interest in the company through Equal Joy, owning 511,500,000 shares[168]. Future Outlook - The company provided an optimistic outlook for the next quarter, projecting a revenue growth of 10%[178]. - New product launches are expected to contribute an additional $50 million in revenue by the end of Q1 2025[179]. - The company aims to reduce operational costs by 5% through efficiency improvements in the next fiscal year[178]. - A new marketing strategy is being implemented, expected to increase brand awareness by 30% within the next six months[179].

Financial Performance - For the six months ended September 30, 2024, the group's revenue was approximately HKD 169.5 million, an increase of 45.3% compared to HKD 116.6 million for the same period in 2023[5]. - The net profit for the same period was approximately HKD 16.4 million, significantly up from HKD 1.5 million in the previous year, representing a growth of 1,093.3%[5]. - The company reported a basic earnings per share of HKD 2.05 for the period, compared to HKD 0.19 in the previous year, indicating a substantial increase[7]. - For the six months ending September 30, 2024, the company reported a pre-tax profit of HKD 16,430,000, compared to HKD 1,498,000 for the same period in 2023, indicating a significant increase in profitability[48]. - For the six months ended September 30, 2024, the company's revenue was approximately HKD 169.5 million, an increase of about HKD 52.9 million or 45.4% compared to the same period in 2023[73]. - Revenue from therapy services amounted to HKD 163,302,000, up from HKD 114,539,000 year-over-year, indicating a growth of about 42.5%[32]. Dividends and Equity - The board of directors did not recommend the distribution of dividends for the six months ended September 30, 2024, consistent with the previous year where no dividends were declared[5]. - The total equity of the company increased to approximately HKD 76.7 million from HKD 60.3 million, representing a growth of 27.2%[11]. - The board does not recommend the payment of an interim dividend for the six months ended September 30, 2024, consistent with the previous year[93]. Assets and Liabilities - Total assets as of September 30, 2024, were approximately HKD 153.8 million, up from HKD 111.8 million as of March 31, 2024, indicating a growth of 37.5%[9]. - The company's non-current assets increased to approximately HKD 135.6 million from HKD 96.6 million, marking a rise of 40.4%[9]. - Current liabilities increased to approximately HKD 128.6 million from HKD 111.5 million, reflecting a rise of 15.3%[11]. - The company has a net current liability of HKD 47,234,000, primarily due to contract liabilities of HKD 56,766,000, which are expected to generate cash inflows[27]. - Trade payables as of September 30, 2024, totaled HKD 3,786,000, compared to HKD 2,388,000 as of March 31, 2024, reflecting an increase of 58.6%[59]. Cash Flow and Investments - The net cash generated from operating activities for the six months ended September 30, 2024, was HKD 45,283,000, compared to HKD 6,967,000 in the previous year, reflecting a significant increase[18]. - The net cash used in investing activities was HKD (59,123,000) for the six months ended September 30, 2024, compared to HKD (826,000) in the previous year[19]. - Cash and cash equivalents decreased by HKD 7,613,000 during the period, resulting in a balance of HKD 11,696,000 as of September 30, 2024[21]. - The total cost of property, plant, and equipment purchased by the company for the six months ending September 30, 2024, was approximately HKD 41,023,000, compared to HKD 4,400,000 for the same period in 2023, showing a substantial increase in capital expenditure[49]. Operational Strategies - The company continues to focus on market expansion and product development strategies to sustain growth in the upcoming periods[5]. - The group opened several new centers in Tsim Sha Tsui, Central, and Causeway Bay to expand its operational scale, enhancing market penetration and profitability[72]. - The company continues to focus on expanding its therapy services and skincare product sales as part of its growth strategy[31]. - The company is actively implementing cost control measures and strategies to increase revenue, alongside discussions with banks for credit financing[27]. Employee and Costs - Total employee costs for the six months ending September 30, 2024, amounted to HKD 61,059,000, up from HKD 44,915,000 in the previous year, reflecting a year-over-year increase of approximately 36%[36]. - Employee costs for the six months ended September 30, 2024, were approximately HKD 61.1 million, up from HKD 44.9 million in the same period in 2023, primarily due to an increase in staff numbers[79]. - Marketing and promotional expenses for the six months ended September 30, 2024, were approximately HKD 17.9 million, compared to HKD 11.5 million in the same period in 2023, reflecting increased advertising activities[85]. Financial Management and Governance - The group has a strong commitment to financial risk management, closely collaborating with operational units to identify and mitigate financial risks[103]. - The company has maintained compliance with all applicable corporate governance rules as of September 30, 2024, ensuring shareholder rights and enhancing corporate value[108]. - The audit committee, consisting of three independent non-executive directors, reviewed the group's unaudited consolidated results for the six months ended September 30, 2024, confirming compliance with applicable accounting standards[111]. Other Financial Information - The company recognized right-of-use assets amounting to approximately HKD 18,397,000 for the six months ending September 30, 2024, compared to zero in the same period last year, indicating new asset acquisitions[49]. - The company’s total other income for the six months ending September 30, 2024, was HKD 267,000, compared to HKD 1,152,000 in the previous year, reflecting a decrease in other income sources[35]. - The group incurred capital expenditures of approximately HKD 41.0 million for the six months ended September 30, 2024, compared to HKD 4.4 million for the same period in 2023[92]. - The debt-to-equity ratio as of September 30, 2024, was calculated at 85.0%, an increase from 75.5% as of March 31, 2024[100].

Financial Performance - The group's revenue for the year ended March 31, 2024, was approximately HKD 299.4 million, an increase of about HKD 71.8 million or 31.5% compared to HKD 227.6 million for the year ended March 31, 2023[8]. - The net profit for the group was approximately HKD 40.8 million, a significant recovery from a net loss of approximately HKD 16.4 million in the previous year[9]. - The group's revenue for the year ended March 31, 2024, was approximately HKD 299.4 million, an increase of about HKD 71.8 million or 31.5% compared to HKD 227.6 million for the year ended March 31, 2023[21]. - Net profit for the year ended March 31, 2024, was approximately HKD 40.8 million, compared to HKD 16.4 million for the same period in 2023, indicating a significant increase due to higher revenue[32]. - The cost of inventory and consumables for the year ended March 31, 2024, was approximately HKD 38.5 million, up from HKD 28.0 million in 2023, primarily due to increased revenue[23]. - Employee costs for the year ended March 31, 2024, were approximately HKD 100.3 million, compared to HKD 80.3 million in 2023, reflecting an increase due to fewer temporary closures of medical beauty centers[25]. - Other income for the year ended March 31, 2024, was approximately HKD 2.2 million, down from HKD 6.0 million in 2023, as there were no government subsidies in 2024[24]. - Total equity as of March 31, 2024, was approximately HKD 60.3 million, compared to HKD 19.5 million in 2023, indicating a strong improvement in the company's financial position[35]. - The group reported total outstanding debts of approximately HKD 45.5 million as of March 31, 2024, a decrease from HKD 66.4 million in 2023[35]. - As of March 31, 2024, the debt-to-equity ratio is 75.6%, a significant decrease from 340.4% in 2023, primarily due to an increase in the group's net asset value[41]. - The group has approximately HKD 10.0 million in secured and unsecured bank borrowings as of March 31, 2024, down from approximately HKD 14.4 million in 2023[48]. Business Expansion and Strategy - The group opened a new center in Central, contributing to the revenue increase alongside improved consumer sentiment and government consumption voucher schemes[13]. - The group plans to continue expanding its operational scale by opening several new centers in prime locations to enhance market penetration and profitability[18]. - New brands launched during the year include "Angus' Beauty Concept," "LASERKOOL," and "Face It," aimed at diversifying the service offerings and attracting a broader customer base[18]. - The group remains optimistic about the industry outlook, supported by strategic business expansion and effective marketing efforts[13]. - The group aims to enhance its competitive advantage by increasing the variety of treatment services offered through the acquisition of new treatment equipment and consumables[13]. - The group has strategically expanded its network of medical beauty centers in key locations such as Causeway Bay, Tsim Sha Tsui, and Mong Kok[18]. - The group plans to leverage its strong customer base and reputation to drive steady business growth and maximize shareholder value in the future[20]. Dividend and Shareholder Information - The group did not recommend the payment of a final dividend for the year ended March 31, 2024, consistent with the previous year[10]. - The company did not recommend the payment of a final dividend for the fiscal year ending March 31, 2024[79]. - As of March 31, 2024, Mr. Ye and Ms. Fu each hold 511,500,000 shares, representing 63.94% of the company's equity post-share issuance[93]. - Equal Joy, a major shareholder, is beneficially owned by Mr. Ye and Ms. Fu, each holding 50% of the issued shares[94]. - The total number of share options available for grant under the share option scheme is 80,000,000 shares, which is 10% of the total issued shares as of the report date[103]. Corporate Governance - The company has adopted the corporate governance code as per GEM listing rules and has complied with all applicable provisions during the year[136]. - The board consists of five directors, including two executive directors and three independent non-executive directors, ensuring a balanced governance structure[140]. - The company has maintained high standards of corporate governance to protect shareholder interests and enhance corporate value[136]. - The board meets regularly to discuss overall strategy and review financial performance, holding six meetings during the year[143]. - The company encourages continuous professional development for directors to ensure they are well-informed and capable of fulfilling their responsibilities[155]. - The Audit Committee held five meetings during the year to review the group's interim, quarterly, and annual performance[161]. - The Remuneration Committee approved the remuneration and performance bonuses for the company's directors and senior management during two meetings[163]. - The Nomination Committee met twice to consider the reappointment of retiring directors and reviewed the board's structure and independence[167]. - The company has adopted a board diversity policy, considering factors such as gender, age, cultural background, and professional qualifications to enhance competitive advantage[168]. - The Audit Committee is responsible for recommending the appointment and remuneration of external auditors and reviewing financial statements[164]. - The board is aware of its responsibility for overseeing the company's risk management and internal control systems, which are reviewed at least annually[172]. - The board's attendance record shows full participation in meetings, indicating strong governance practices[171]. - The company has established a clear internal control system to ensure assets are not misused and to comply with relevant accounting standards[176]. - An independent internal control consultant has been appointed to review the effectiveness of the internal control system annually, with the board believing that significant risks are controlled within acceptable limits[176]. - The audit committee has confirmed that the company has sufficient resources, qualified staff, and training programs for its accounting and financial reporting functions[178]. Risks and Compliance - The company is subject to various risks, including government policy risks that may impose stricter regulations on the medical beauty services industry[71]. - The company has identified economic, social, or political conditions in Hong Kong as significant risks affecting its business operations and demand for medical beauty services[74]. - The company remains committed to complying with applicable environmental laws and minimizing negative impacts on the environment[75]. - The company has established procedures for employees to confidentially report any concerns regarding financial reporting or internal controls[179]. - The company conducts regular self-assessments in all departments to ensure compliance with monitoring policies and to identify potential risks[175]. Environmental, Social, and Governance (ESG) - The group is focused on enhancing environmental management, social responsibility, and governance performance through improved data collection and reporting systems[200]. - The company aims to expand the scope of disclosures in its environmental, social, and governance reports to enhance quality and comprehensiveness[200]. - The report reflects the group's commitment to providing high-quality medical beauty services to care for customers' skin[200]. - The group is addressing stakeholders' concerns regarding long-term sustainability through transparent and public disclosures[200]. - The financial performance and capital requirements of the group are being closely monitored to ensure effective management of retained earnings and distributable reserves[199]. - The board considers various internal and external factors that may impact the company's business and financial performance[199]. - The group is assessing its liquidity position to ensure sufficient working capital for ongoing operations[199]. - The overall economic conditions and business cycles are being evaluated for their potential effects on the company's performance[199]. - The group is committed to maintaining a strong return on equity while managing corresponding restrictions[199]. - The company is focused on its actual and expected financial performance to guide future strategic decisions[199].

Financial Performance - The group's revenue for the year ended March 31, 2024, was approximately HKD 299,364,000, an increase of about HKD 71,781,000 or 31.5% compared to the year ended March 31, 2023[6]. - The profit attributable to owners of the company for the year ended March 31, 2024, was approximately HKD 40,751,000, compared to a profit of approximately HKD 16,369,000 for the year ended March 31, 2023[6]. - The basic and diluted earnings per share for the year ended March 31, 2024, was HKD 5.09, compared to HKD 2.05 for the year ended March 31, 2023[8]. - The total revenue for the year from therapy services and skincare product sales was HKD 299,364,000, an increase from HKD 227,583,000 in the previous year, representing a growth of approximately 31.5%[33]. - The revenue from non-surgical medical beauty services was HKD 256,971,000, while the revenue from micro-invasive procedures was HKD 19,221,000, showing a significant increase from HKD 15,708,000 in the previous year[33]. - The revenue from skincare product sales was HKD 13,233,000, compared to HKD 886,000 in the previous year, reflecting a substantial increase[33]. - The revenue from traditional beauty services was HKD 9,939,000, slightly down from HKD 9,972,000 in the previous year, indicating a minor decline[33]. - The company reported a total of HKD 212,239,000 in recognized revenue during the reporting period, compared to HKD 269,631,000 in the previous year[36]. Assets and Liabilities - As of March 31, 2024, total assets decreased to HKD 82,951,000 from HKD 156,422,000 in 2023, representing a decline of approximately 47%[10]. - Non-current assets decreased from HKD 111,757,000 in 2023 to HKD 63,435,000 in 2024, a reduction of about 43%[10]. - Current assets increased to HKD 82,724,000 in 2024 from HKD 51,719,000 in 2023, marking an increase of approximately 60%[10]. - Current liabilities decreased from HKD 111,530,000 in 2023 to HKD 28,806,000 in 2024, a decrease of about 74%[10]. - Total liabilities decreased from HKD 152,094,000 in 2023 to HKD 111,530,000 in 2024, a reduction of approximately 27%[10]. - The company’s total non-current liabilities decreased from HKD 36,546,000 in 2023 to HKD 22,699,000 in 2024, a decrease of about 38%[11]. - The total outstanding debts amounted to approximately HKD 45.5 million as of March 31, 2024, down from HKD 66.4 million in 2023, including lease liabilities of HKD 35.5 million and bank borrowings of HKD 10.0 million[70]. Equity and Dividends - The company’s equity increased from HKD 19,501,000 in 2023 to HKD 60,252,000 in 2024, reflecting a growth of approximately 208%[11]. - The board of directors does not recommend the payment of any dividends for the years ended March 31, 2024, and March 31, 2023[6]. - No dividends were declared or recommended for the year ending March 31, 2024, consistent with the previous year[52]. Operational Highlights - The company has opened several new centers in 2023, including flagship centers in Mong Kok and Central, to enhance operational scale and market penetration[54]. - The company introduced multiple new brands in the past year, including "Angus' Beauty Concept" and "LASERKOOL," to diversify service offerings and attract a broader customer base[55]. - The group plans to leverage its strong customer base and reputation to drive steady business growth and maximize shareholder value in the future[58]. - The company plans to expand its service offerings to highlight competitive advantages as part of its strategic growth initiatives[55]. Financial Guidance and Standards - The group has adopted new Hong Kong Financial Reporting Standards effective from April 1, 2023, which include significant updates on insurance contracts and accounting estimates[19]. - The new standards are not expected to have a significant impact on the group's financial position or performance for the current and prior years[19]. - The group has not early adopted any new standards that have been issued but are not yet effective as of April 1, 2023[20]. - The Hong Kong Accounting Standards Board has indicated that the application of the new standards will not have a significant impact on the consolidated financial statements in the foreseeable future[22]. Employee and Operational Costs - The total employee costs for 2024 reached HKD 100,292,000, an increase from HKD 80,305,000 in 2023[41]. - Employee costs for the year ended March 31, 2024, were approximately HKD 100.3 million, up from HKD 80.3 million in the previous year, attributed to increased working days as fewer medical beauty centers were temporarily closed[62]. - The company reported a total of HKD 10,218,000 in accrued salaries for 2024, up from HKD 8,384,000 in 2023, indicating a 21.9% increase[49]. - Rental and related expenses for the year ended March 31, 2024, were approximately HKD 7.0 million, compared to HKD 2.9 million in the previous year, reflecting increased operational costs[63]. Audit and Compliance - The company has adopted the corporate governance code as per GEM listing rules and has complied with all applicable provisions as of March 31, 2024[88]. - The audit committee, consisting of three independent non-executive directors, has reviewed the accounting principles and policies, confirming compliance with applicable accounting standards and GEM listing rules[92]. - Financial data presented in the announcement has been reviewed by the audit committee and approved by the board, consistent with the draft consolidated financial statements for the year[93]. - The auditor, Long Cheng (Hong Kong) CPA Limited, confirmed that the financial figures align with the draft consolidated financial statements as of March 31, 2024[94].

Revenue and Profitability - For the six months ended September 30, 2023, the group's revenue was approximately HKD 116.6 million, an increase of about HKD 20.1 million or 20.8% compared to approximately HKD 96.5 million for the same period in 2022[3]. - For the six months ended September 30, 2023, the company's revenue was approximately HKD 116.6 million, compared to HKD 96.5 million for the same period in 2022, representing a growth of 21.9%[80]. - The company reported a profit before tax of HKD 1.5 million for the six months ended September 30, 2023, down from HKD 2.2 million in the same period of 2022, indicating a decline of 30.5%[83]. - The group reported a net profit of approximately HKD 1.5 million for the six months ended September 30, 2023, compared to HKD 2.0 million for the same period in 2022, representing a decrease of 25%[105]. - The group incurred a total comprehensive loss of HKD 1.498 million during the period, compared to a profit of HKD 2.007 million in the same period last year[190]. Expenses and Costs - The total expenses for the six months ended September 30, 2023, amounted to HKD 115.1 million, an increase from HKD 97.6 million in the same period of 2022, reflecting a rise of 17.9%[83]. - Employee costs increased to approximately HKD 44.9 million from HKD 39.8 million, attributed to an increase in the number of employees[5]. - Marketing and promotional expenses increased to HKD 11.5 million for the six months ended September 30, 2023, from HKD 8.7 million in the same period of 2022, a rise of 32.7%[50]. - Depreciation expenses were approximately HKD 12.9 million, slightly up from HKD 12.8 million, due to the acquisition of properties, plants, and equipment[6]. Assets and Liabilities - Total assets as of September 30, 2023, amounted to HKD 156.4 million, an increase from HKD 148.5 million as of March 31, 2023[116]. - The group’s total liabilities as of September 30, 2023, were HKD 152.1 million, compared to HKD 148.5 million as of March 31, 2023, indicating a slight increase[128]. - The company’s equity totalled HKD 20.999 million as of September 30, 2023, up from HKD 19.501 million as of April 1, 2023[188]. - Cash and cash equivalents increased to HKD 22.2 million from HKD 19.2 million as of March 31, 2023, reflecting a growth of 15.6%[173]. - Trade and other receivables rose to HKD 25.1 million from HKD 8.5 million, showing a significant increase of 194%[112]. Strategic Plans and Market Outlook - The group plans to closely monitor market conditions and strengthen its sustainable development strategy to seize opportunities in the medical beauty services industry[2]. - The company aims to expand its service offerings to enhance its competitive advantage in the medical beauty sector[55]. - The company plans to continue expanding its skincare product offerings and enhance service delivery in Hong Kong[175]. - Future outlook remains cautious due to market conditions, but the company aims to improve operational efficiency and explore new market opportunities[175]. Other Financial Information - Other income for the same period was approximately HKD 1.2 million, a decrease from HKD 4.6 million in the previous year, primarily due to government subsidies received in 2022[4]. - The average effective interest rate for lease liabilities ranged from 0.01% to 8.67% as of September 30, 2023[10]. - The final consideration for a completed sale was approximately HKD 23.07 million, with part of the payment made in cash and the remainder through promissory notes[16]. - The group purchased properties, plants, and equipment amounting to approximately HKD 4.4 million, a decrease from HKD 17.2 million in the previous year[11]. - The company did not recommend any dividend distribution for the six months ended September 30, 2023, consistent with the previous year[81]. - The company has no plans for significant investments or capital assets as of September 30, 2023[57]. - The group has no plans to purchase, sell, or redeem any of its listed securities during the reporting period[23]. - The company has adopted GEM listing rules for securities trading behavior, confirming compliance as of September 30, 2023[53]. - The group’s operating cash flow for the six months was HKD 23.3 million, indicating a strong cash generation capability[168].

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告的內容 概不負責，對其準確性或完整性亦不發表任何聲明，並明確表示概不就 因本公告全部或任何部分內容而產生或因倚賴該等內容而引致的任何損 失承擔任何責任。 Fameglow Holdings Limited 亮 晴 控 股 有 限 公 司 （於開曼群島註冊成立的有限公司） （股份代號：8603） 截 至 二 零 二 三 年 九 月 三 十 日 止 六 個 月 之 中 期 業 績 公 告 亮晴控股有限公司（「本公司」）之董事（「董事」）會（「董事會」）欣然公佈本公 司及其附屬公司（統稱「本集團」）截至二零二三年九月三十日止六個月之 未經審核綜合中期業績連同比較數字。本公告載有本公司二零二三年中 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」）有 關 隨 附 中 期 業 績 初 步 公 告 的 資 料 的 相 關 規 定。本 公 告刊載於聯交所網站(www.hkexnews.hk )及本公司網站(www.fameglow.com )。 本公司二零二三年中期報告印刷本將適時寄發予本公司股東，並於本公 司及聯交所 ...