对于企业而言，选择在佳共享云仓的服务将带来诸多好处。一方面，企业无需再投入大量资金建设自己 的仓库，降低了仓储成本和运营风险；另一方面，共享云仓的高效服务能够帮助企业缩短订单处理时 间，提高客户满意度，增强企业的市场竞争力。此外，共享云仓还能够通过大数据分析为企业提供市场 预测和库存管理建议，帮助企业优化供应链管理。 智通财经APP获悉，近日，裕丰昌控股(08631)旗下的在佳共享云仓宣布将依托急时汽车物流集团，在陕 西设置15座共享云仓，这一举措标志着双方在物流仓储及配送领域的深度合作，有望为陕西乃至整个西 部地区的物流行业带来新的变革与发展。 在佳共享云仓与急时汽车物流集团在陕西设置15座共享云仓，是双方顺应市场发展趋势、满足客户需求 的重要举措。这一合作将为陕西的物流行业注入新的活力，推动当地经济的发展。未来，双方将继续深 化合作，不断优化服务，为客户提供更加优质、高效的物流仓储及配送解决方案。 这15座共享云仓将分布在陕西的各个重要城市和物流枢纽，形成一个覆盖全省的仓储服务网络。共享云 仓将采用先进的仓储设施和智能化管理系统，实现货物的自动化存储、分拣和包装，大大提高仓储作业 效率。同时，共享云仓还将 ...

5月27日，截至港股收盘，恒生指数上涨0.43%，报23381.99点。裕丰昌控股（08631.HK）收报0.55港 元/股，上涨37.5%，成交量7万股，成交额3.52万港元，振幅28.75%。 最近一个月来，裕丰昌控股累计跌幅12.09%，今年来累计跌幅36.51%，跑输恒生指数16.06%的涨幅。 财务数据显示，截至2024年9月30日，裕丰昌控股实现营业总收入854.45万元，同比减少83.17%；归母 净利润-431.69万元，同比减少466.82%；毛利率0.12%，资产负债率49.3%。 行业估值方面，石油及天然气行业市盈率（TTM）平均值为-6.49倍，行业中值4.1倍。裕丰昌控股市盈 率-0.95倍，行业排名第41位；其他珠江钢管（01938.HK）为0.82倍、CGII HLDGS（01940.HK）为4.1 倍、中信资源（01205.HK）为5.15倍、交运燃气（01407.HK）为5.23倍、域高国际控股（01621.HK） 为5.61倍。 资料显示，裕丰昌控股有限公司主要于香港从事柴油销售。公司的销售服务包括透过石油贸易公司采购 柴油、派遣公司的柴油贮槽车车队前往供货商指定的油库装载 ...

智通财经APP获悉，近日，裕丰昌控股有限公司(08631)正式宣布进军中国内地市场，重磅推出"共享云 仓"战略，专注快消品领域的供应链整合与数字化运营，全面赋能电商直播产业链，开辟发展新赛道。 裕丰昌控股此次打造的"共享云仓"项目，将打通采购、仓储、物流到终端配送的全链路服务体系，构建 高效、柔性、可复制的供应链生态圈。通过引入先进的仓储管理系统与智能化调度机制，实现货品精准 定位、动态库存管理与全流程可视化追踪，大幅提升流转效率与运营水平。 作为深耕快消品行业多年的综合型企业，裕丰昌控股凭借在香港市场积累的成熟运营经验及完善的供应 链体系，具备强大的资源整合能力和市场应变能力。此次布局内地"共享云仓"，不仅是公司业务版图向 内地纵深延展的重要一环，更是抢占电商直播高速发展红利的前瞻之举。 随着电商直播与即时零售的持续爆发，市场上相关产业链的企业也备受资本关注。在港股市场中，京东 健康(06618)依托强大物流体系切入消费场景，阿里健康(00241)聚焦医药+电商的融合运营，快手- W(01024)则在直播带货方面持续释放商业潜力。 同时，公司将加大对专业人才的培养与投入，系统提升团队在电商直播供应链服务中的 ...

Sun Kong Holdings Limited 申港控股有限公司 ( Incorporated in the Cayman Islands with limited liability) (於開曼群島註冊成立的有限公司) Stock Code 股份代號: 8631 Interim Report 中期報告 2024/2025 CHARACTERISTICS OF GEM OF THE STOCK EXCHANGE OF HONG KONG LIMITED (THE "STOCK EXCHANGE") GEM has been positioned as a market designed to accommodate small and mid-sized companies to which a higher investment risk may be attached than other companies listed on the Stock Exchange. Prospective investors should be aware of the potential risks of inv ...

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公佈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。 1 SUN KONG HOLDINGS LIMITED 申港控股有限公司 （於開曼群島註冊成立之有限公司） （股份代號：8631） 截至2024年9月30日止六個月之 中期業績公佈 香港聯合交易所有限公司（「聯交所」）GEM之特色 GEM的定位乃為較其他於聯交所上市的公司帶有較高投資風險的中小型公司提供一個上市 的市場。有意投資者應了解投資於該等公司的潛在風險，並應經過審慎周詳考慮後方作出投 資決定。 鑒於GEM上市的公司一般為中小型公司，於GEM買賣的證券可能會較於主板買賣的證券承 受較大的市場波動風險，同時無法保證於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公佈的內容概不負責，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公佈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。 本公佈乃根據聯交所GEM證券上市規則（「GEM上市規則」）提 ...

Financial Performance - The Group recorded a revenue of approximately HK$69.0 million for the year ended 31 March 2024, representing an increase of approximately HK$1.3 million or 1.9% compared to HK$67.7 million for the year ended 31 March 2023[15]. - The total comprehensive loss for the year ended 31 March 2024 was approximately HK$10.7 million, a decrease of approximately HK$1.4 million from a loss of approximately HK$12.1 million for the year ended 31 March 2023[15]. - The Group recorded a loss attributable to the owners of the Company of approximately HK$10.7 million for the year ended 31 March 2024, a decrease of approximately HK$1.4 million from a loss of approximately HK$12.1 million for the year ended 31 March 2023[28]. - The cost of sales for the Group was approximately HK$63.6 million for the year ended 31 March 2024, representing a decrease of 1.2% from HK$64.4 million for the year ended 31 March 2023[40]. - Revenue from the sale of diesel oil accounted for approximately HK$67.6 million, representing approximately 98.0% of the Group's total revenue for the year ended 31 March 2024[31]. - Gross profit increased by approximately HK$2.2 million or approximately 66.7% from approximately HK$3.3 million for the year ended 31 March 2023 to approximately HK$5.5 million for the year ended 31 March 2024[52][56]. - The Group's gross profit margin increased from 4.8% for the year ended 31 March 2023 to 7.9% for the year ended 31 March 2024 due to higher margin sales to construction customers and reduced wages for drivers[52][56]. - The total staff costs for the year ended March 31, 2024, represent a reduction of approximately 33.82% compared to the previous year[112][115]. Market Conditions - The demand for diesel oil from the cross-boundary transportation sector was significantly affected due to trade protectionism policies, while the construction sector demand remained stable[13]. - The demand for diesel oil from the cross-boundary transportation sector was significantly affected due to the economic deterioration in Hong Kong and Mainland China[23]. - Crude oil prices remained high throughout 2023, impacting the Group's operating cash flow due to elevated diesel oil purchase costs[14]. - Crude oil prices remained high throughout 2023, impacting the Group's operating cash flow due to high purchase costs of diesel oil[24]. Operational Strategy - The Group aims to maintain a steady business scale and improve operational efficiency while adapting to new challenges[18]. - The Group will continue to monitor diesel market demand and adjust business plans to ensure operational stability amid challenging times[29]. Assets and Liabilities - As at 31 March 2024, the Group's current assets amounted to approximately HK$40.9 million and current liabilities amounted to approximately HK$20.9 million, resulting in a current ratio of approximately 2.0[62][66]. - The gearing ratio, calculated as the ratio of bank loan to total equity, was 41.4% as at 31 March 2024, compared to 30.5% in 2023[69]. - The Group recorded net current assets of approximately HK$20.0 million as at 31 March 2024[61][66]. - The Group's debt-to-equity ratio as of March 31, 2024, is 41.4%, an increase from 30.5% in 2023[70]. - The Group's capital structure consists of equity attributable to the owners of the Company of approximately HK$29.3 million as of March 31, 2024[79]. Capital Expenditure and Financing - The Group's capital expenditure decreased by approximately HK$2.7 million or 77.1% compared to the previous year, totaling approximately HK$0.8 million for the year ended March 31, 2024[87]. - The Group has successfully extended the repayment of loan principal from September 2023 to August 2024[70]. - Mr. Law Ming Yik has provided a loan of HK$3,000,000 and a standby facility of HK$8,000,000 to support the Group's financial obligations[70]. - The Group did not have any significant investments, material acquisitions, or disposals of subsidiaries, associates, or joint ventures during the year ended March 31, 2024[86]. Corporate Governance - The Board comprises five Directors, including two executive Directors and three independent non-executive Directors, ensuring a balance of skills and experience[125][128]. - The Group has complied with all applicable code provisions set out in the Corporate Governance Code throughout the year ended March 31, 2024[119]. - The Board is responsible for formulating the Group's overall strategies and supervising management performance, with monthly financial and operational information provided for assessment[120][121]. - The Group's independent non-executive Directors contribute diverse expertise and independent judgment to ensure the interests of all shareholders are considered[129]. - The Board has established three committees: Audit Committee, Remuneration Committee, and Nomination Committee, to oversee specific aspects of the Company's affairs[135]. - The Board conducts at least four regular meetings annually, with all Directors receiving notices and agendas at least 14 days in advance[136]. - Attendance at Board meetings was 100% for all Executive Directors, with Mr. Law Ming Yik attending 4 out of 4 meetings[140]. - All Directors are subject to retirement by rotation at least once every three years, ensuring compliance with corporate governance standards[147]. - The AGM for 2023 was held on August 23, 2023, during which some Directors were re-elected[149]. - Each Executive Director has a service contract for an initial term of three years, which continues until terminated according to the agreement[148]. - Independent non-executive Directors have appointment letters for one year, automatically renewed unless terminated with one month's notice[148]. - The Company Secretary attended all scheduled Board meetings to report on corporate governance and compliance matters[144]. - Board papers are provided to Directors at least three days before meetings to ensure informed decision-making[143]. - The Board is responsible for corporate governance functions, including developing and reviewing policies and practices related to corporate governance[199]. Environmental and Social Responsibility - The Group recognizes the importance of environmental protection and has implemented various measures to minimize operational impact on the environment[113][116]. Shareholder Matters - The Board did not recommend any dividend payments for the years ended March 31, 2023, and 2024[94]. - No dividends were recommended for the year ended 31 March 2024[98]. - The proposed rights issue to raise up to approximately HK$24.0 million was terminated on 27 March 2024[101]. Events After Reporting Period - No significant events occurred after the end of the financial year (March 31, 2024) up to the date of this report[95]. - As of March 31, 2024, there were no significant events occurring after the fiscal year-end[99]. Employee Matters - As of March 31, 2024, the Group employed a total of 15 employees, down from 18 employees as of March 31, 2023, with total staff costs amounting to approximately HK$4.5 million, a decrease from approximately HK$6.8 million in the previous year[112][115]. - The Group expanded manpower with an intended allocation of HK$12.5 million, but only HK$1.7 million was utilized[108].

Financial Performance - For the fiscal year ending March 31, 2024, the group recorded revenue of approximately HKD 69.0 million, an increase of about HKD 1.3 million or 1.9% compared to HKD 67.7 million for the fiscal year ending March 31, 2023[6]. - The gross profit margin improved from 4.8% for the fiscal year ending March 31, 2023, to 7.9% for the fiscal year ending March 31, 2024, due to higher sales to more profitable construction clients and reduced wages for diesel tank truck drivers[6]. - The loss attributable to owners of the company decreased to approximately HKD 10.7 million for the fiscal year ending March 31, 2024, down from a loss of approximately HKD 12.1 million for the fiscal year ending March 31, 2023, representing a reduction of about HKD 1.4 million[6]. - The company reported a basic loss per share of HKD 26.66 for the fiscal year ending March 31, 2024, compared to HKD 30.17 for the fiscal year ending March 31, 2023[7]. - The group reported a pre-tax loss of HKD 10,662,000 for 2024, compared to a loss of HKD 12,066,000 in 2023, indicating an improvement of about 11.6%[31]. - The net loss decreased from approximately HKD 12.1 million for the year ended March 31, 2023, to approximately HKD 10.7 million for the year ended March 31, 2024[61]. Revenue Breakdown - Revenue for diesel sales in 2024 was HKD 67,619,000, an increase from HKD 65,990,000 in 2023, representing a growth of approximately 2.5%[23]. - Revenue from automotive urea sales decreased to HKD 1,131,000 in 2024 from HKD 1,639,000 in 2023, a decline of about 30.9%[23]. - Total revenue recognized over time from supporting transportation services increased significantly to HKD 282,000 in 2024 from HKD 93,000 in 2023, marking a growth of approximately 203.2%[23]. - Diesel sales contributed approximately HKD 67.6 million, accounting for about 98.0% of total revenue for the year ended March 31, 2024, compared to approximately HKD 66.0 million or 97.5% for the previous year[51]. - Diesel sales volume increased by approximately 30.0% from 9.0 million liters for the year ended March 31, 2023, to 11.7 million liters for the year ended March 31, 2024[52]. Assets and Liabilities - Total assets as of March 31, 2024, amounted to HKD 40.9 million, a decrease from HKD 48.3 million as of March 31, 2023[8]. - Current liabilities increased to HKD 20.9 million as of March 31, 2024, compared to HKD 18.3 million as of March 31, 2023[8]. - The net asset value decreased to HKD 29.3 million as of March 31, 2024, down from HKD 39.9 million as of March 31, 2023[8]. - Trade receivables decreased to HKD 37.9 million as of March 31, 2024, from HKD 45.9 million as of March 31, 2023[8]. - Trade receivables from third parties amounted to HKD 56,709,000 in 2024, slightly up from HKD 56,511,000 in 2023[35]. - The provision for trade receivables increased to HKD 18,783,000 in 2024 from HKD 10,610,000 in 2023, reflecting a rise of approximately 76.7%[35]. Cost and Expenses - The group’s sales cost for the year ended March 31, 2024, was approximately HKD 63.6 million, a decrease of 1.2% from HKD 64.4 million for the year ended March 31, 2023[55]. - The average unit procurement cost of diesel decreased by 22.6% from approximately HKD 6.47 per liter for the year ended March 31, 2023, to approximately HKD 5.01 per liter for the year ended March 31, 2024[55]. - Administrative and other operating expenses decreased from approximately HKD 9.0 million for the year ended March 31, 2023, to approximately HKD 7.6 million for the year ended March 31, 2024[59]. - The total employee cost for the year ending March 31, 2024, was approximately HKD 4.5 million, a decrease from HKD 6.8 million for the previous year[82]. - The company employed a total of 15 employees as of March 31, 2024, down from 18 employees a year earlier[82]. Dividends and Shareholder Information - The board of directors did not recommend the payment of any dividends for the fiscal year ending March 31, 2024[6]. - The group did not declare or pay any dividends for the years ended March 31, 2024, and 2023[34]. - The major shareholder, Mr. Luo Mingyi, holds 25,111,000 shares, representing 62.78% of the issued share capital[90]. Corporate Governance and Compliance - The company has adhered to the corporate governance code as stipulated in the GEM Listing Rules throughout the fiscal year ending March 31, 2024[83]. - The board emphasizes the importance of good corporate governance and believes the company has complied with the corporate governance code during the reporting period[97]. - The company has adopted a code of conduct for securities trading by directors, ensuring compliance with the required standards[91]. - The company encourages shareholder participation through annual general meetings and other gatherings[98]. Future Outlook and Strategies - The group plans to closely monitor diesel market demand and manage cash flow to ensure operational stability during challenging times[50]. - The company will strengthen cost control and allocate more resources to enhance service capabilities and expand network layout[101]. - The company is actively seeking potential business developments to expand revenue sources and increase shareholder value[101]. Miscellaneous - The group received financial assistance from the Hong Kong government under the special subsidy scheme aimed at phasing out Euro IV diesel commercial vehicles[25]. - The company has implemented various environmental protection measures to minimize its operational impact on the environment and natural resources[83]. - There have been no significant events occurring after the fiscal year-end (March 31, 2024) up to the announcement date[93]. - The audit committee has reviewed the audited performance for the year ending March 31, 2024, and provided opinions and recommendations[96]. - The company is committed to maintaining open and effective investor communication policies[100]. - The company has not reported any significant changes to the plans regarding the use of net proceeds as outlined in the prospectus[80]. - The company’s business strategies and the application of net proceeds are based on the best estimates and assumptions regarding future market conditions at the time of the prospectus preparation[80].

Financial Performance - The Group recorded a revenue of approximately HK$56.3 million for the six months ended 30 September 2023, representing an increase of approximately HK$20.1 million or 55.5% compared to the revenue of approximately HK$36.2 million for the same period in 2022[8]. - The Group recorded a profit attributable to the owners of the Company of approximately HK$1.3 million for the six months ended 30 September 2023, an increase of approximately HK$4.2 million compared to a loss of approximately HK$2.9 million for the same period in 2022[8]. - The Group's profit before tax for the six months ended 30 September 2023 was approximately HK$1.3 million, compared to a loss of approximately HK$2.9 million for the same period in 2022[11]. - For the six months ended September 30, 2023, the company reported a profit of HK$1,305,000, compared to a loss of HK$2,941,000 for the same period in 2022, marking a significant turnaround[15]. - The Group's total comprehensive income for the period was HK$1,305,000, reflecting improved operational performance[15]. - The net profit for the six months ended 30 September 2023 was approximately HK$1.3 million, an increase of approximately HK$4.2 million from a net loss of approximately HK$2.9 million for the same period in 2022[108]. - The Group recorded a gross profit increase of approximately HK$3.7 million, or 308.3%, from approximately HK$1.2 million for the six months ended 30 September 2022 to approximately HK$4.9 million for the six months ended 30 September 2023, with a gross profit margin increase from 3.2% to 8.7%[128][132]. Revenue Sources - Diesel oil sales accounted for approximately HK$55.7 million, representing about 99.0% of the Group's total revenue for the six months ended 30 September 2023[113]. - Revenue from diesel oil sales for the three months ended September 30, 2023, was HK$24,136,000, representing a 44.0% increase from HK$16,760,000 in the same period of 2022[32]. - The sales quantity of diesel oil increased by approximately 130.2% from 4.3 million litres for the six months ended 30 September 2022 to 9.9 million litres for the same period in 2023[114]. - The Group's revenue from diesel exhaust fluid sales decreased slightly to HK$254,000 for the three months ended September 30, 2023, compared to HK$335,000 in 2022, a decline of 24.2%[32]. Expenses and Costs - The Group's administrative expenses decreased to approximately HK$3.3 million for the six months ended 30 September 2023, down from HK$4.4 million for the same period in 2022[11]. - Staff costs for the six months ended September 30, 2023, totaled HK$2,255,000, down 36.4% from HK$3,554,000 in the previous year[43]. - Direct labour costs amounted to approximately HK$0.4 million for the six months ended 30 September 2023, compared to HK$0.9 million for the same period in 2022[126]. - The Group's cost of sales was approximately HK$51.4 million for the six months ended 30 September 2023, an increase of 46.4% from HK$35.1 million for the same period in 2022[121]. - The largest component of the cost of sales was diesel oil cost, which amounted to approximately HK$48.9 million, representing about 95.1% of the cost of sales for the six months ended 30 September 2023[122]. Assets and Liabilities - As of 30 September 2023, the Group's net assets amounted to approximately HK$41.3 million, an increase from HK$39.96 million as of 31 March 2023[12]. - The Group's total equity as of 30 September 2023 was approximately HK$41.3 million, up from HK$39.96 million as of 31 March 2023[13]. - The total trade receivables as of 30 September 2023 amounted to HK$51,933,000, an increase from HK$45,901,000 as of 31 March 2023[65]. - The Group's gearing ratio was approximately 30.3% as of 30 September 2023, calculated based on total borrowing divided by total equity[139][142]. - The Group had approximately HK$1.6 million of capital commitments for the acquisition of property and equipment as of 30 September 2023[148][153]. Cash Flow and Financing - Cash used in operating activities for the six months ended September 30, 2023, was HK$485,000, an increase from HK$358,000 in the previous year[17]. - The company reported a net cash decrease of HK$1,040,000 in cash and cash equivalents for the six months ended September 30, 2023, compared to a decrease of HK$807,000 in the same period of 2022[17]. - The company incurred interest payments of HK$322,000 during the six months ended September 30, 2023, compared to HK$111,000 in the same period of 2022[17]. - Bank balances and cash decreased from HK$376,000 as of March 31, 2023, to HK$40,000 as of September 30, 2023, while bank overdrafts increased from HK$4,255,000 to HK$4,959,000[87]. - The Group had a banking facility of HK$14,000,000 as of September 30, 2023, up from HK$11,000,000 in 2022[95]. Dividends and Shareholder Information - The Board does not recommend the payment of any dividend for the six months ended 30 September 2023[8]. - The company did not recommend any dividend payment for the six months ended 30 September 2023, consistent with the previous year[50]. - As of September 30, 2023, Mr. Law Ming Yik holds 251,110,000 shares, representing 62.78% of the issued share capital of the Company[181]. - The Company is owned 62.78% by Fully Fort Group Limited, which is wholly owned by Mr. Law, the chairman of the Board[184]. Compliance and Governance - The Audit Committee reviewed the unaudited Condensed Consolidated Financial Statements and confirmed compliance with applicable accounting standards and GEM Listing Rules[199]. - The Company has established the Audit Committee in compliance with GEM Listing Rules, comprising three independent non-executive Directors[198]. - There are no competing interests reported among the controlling shareholders or Directors during the Reporting Period[197]. - The Group continues to monitor its business operations to ensure compliance with environmental laws and regulations in Hong Kong[173]. Operational Focus and Future Plans - The Group continues to focus on investment holding and sales of diesel oil and related products in Hong Kong, with no new product launches or market expansions reported in this period[19]. - The Group will continue to monitor diesel market demand and adjust business plans to ensure operational stability amid challenges such as slow recovery from COVID-19 and geopolitical tensions[111]. - The Group plans to utilize approximately HK$5.0 million of the Net Proceeds for upgrading its information technology systems, with completion expected by March 31, 2024[170].

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公佈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。 SUN KONG HOLDINGS LIMITED 申港控股有限公司 （於開曼群島註冊成立之有限公司） 8631 （股份代號： ） 2023 9 30 截至 年 月 日止六個月之 中期業績公佈 GEM 香港聯合交易所有限公司（「聯交所」） 之特色 GEM 的定位乃為較其他於聯交所上市的公司帶有較高投資風險的中小型公司提供一個上市 的市場。有意投資者應了解投資於該等公司的潛在風險，並應經過審慎周詳考慮後方作出投 資決定。 GEM GEM 鑒於 上市的公司一般為中小型公司，於 買賣的證券可能會較於主板買賣的證券承 GEM 受較大的市場波動風險，同時無法保證於 買賣的證券會有高流通量的市場。 GEM GEM 本公佈乃根據聯交所 證券上市規則（「 上市規則」）提供有關申港控股有限公司（「本 公司」）及其附屬公司（統稱「本集團」）的資料。本公司董事（「董事」）願就本公佈共同及個別承 擔全部責任並在作出一切合理查詢後 ...

Financial Performance - The Group recorded a revenue of approximately HK$31.9 million for the three months ended 30 June 2023, representing an increase of approximately HK$12.8 million or 67.0% compared to the revenue of approximately HK$19.1 million for the same period in 2022[8]. - The Group recorded a profit and total comprehensive income of approximately HK$0.6 million for the three months ended 30 June 2023, an increase of approximately HK$1.3 million compared to a loss of approximately HK$0.7 million for the same period in 2022[8]. - The profit before taxation for the three months ended 30 June 2023 was approximately HK$0.605 million, compared to a loss of approximately HK$0.731 million for the same period in 2022[11]. - The basic and diluted earnings per share for the three months ended 30 June 2023 was HK$0.15, compared to a loss of HK$0.18 per share for the same period in 2022[11]. - The total comprehensive income for the period increased to HK$0.605 million as of 30 June 2023, compared to a total comprehensive loss of HK$0.731 million for the same period in 2022[11]. - The Group's accumulated losses as of 30 June 2023 were approximately HK$8.257 million, reflecting the financial performance over the reporting period[12]. Revenue and Sales - Revenue for the three months ended June 30, 2023, was HK$31,871,000, representing an increase of 66.5% compared to HK$19,129,000 for the same period in 2022[29]. - Sales of diesel oil amounted to HK$31,583,000, up from HK$18,930,000, reflecting a growth of 66.8% year-over-year[29]. - The sales quantity of diesel oil increased by approximately 168.2% from 2.2 million litres for the three months ended 30 June 2022 to 5.9 million litres for the three months ended 30 June 2023[56][59]. - Revenue from the sales of diesel oil accounted for approximately HK$31.6 million, representing approximately 99.1% of the Group's total revenue for the three months ended 30 June 2023[55]. Cost and Expenses - The Group's cost of sales for the three months ended 30 June 2023 was approximately HK$29.34 million, compared to HK$18.05 million for the same period in 2022[11]. - The largest component of the cost of sales was diesel oil cost, which amounted to approximately HK$28.1 million for the three months ended 30 June 2023, representing approximately 95.9% of the cost of sales[64]. - The Group's cost of sales increased by approximately HK$11.2 million or 61.9%, from HK$18.1 million for the three months ended June 30, 2022, to HK$29.3 million for the three months ended June 30, 2023[67]. - The average selling price of diesel oil decreased by approximately 37.0% from HK$8.56 per litre for the three months ended June 30, 2022 to HK$5.39 per litre for the three months ended June 30, 2023[61][66]. - The administrative expenses for the three months ended 30 June 2023 were approximately HK$1.773 million, a decrease from HK$2.061 million for the same period in 2022[11]. - Direct labour costs decreased from approximately HK$0.6 million to HK$0.2 million, reflecting a reduction in logistics support expenses[68]. - Administrative and other operating expenses decreased by approximately HK$0.3 million or 14.3%, from HK$2.1 million to HK$1.8 million[71]. Dividends and Shareholder Information - The Board does not recommend the payment of any dividend for the three months ended 30 June 2023[8]. - No dividends were recommended for the three months ended June 30, 2023, consistent with the previous year[82]. - Mr. Law Ming Yik holds a 62.78% interest in the Company through Fully Fort Group Limited[110]. - As of June 30, 2023, Mr. Law Ming Yik holds 251,110,000 shares, representing a 62.78% shareholding in the company[117]. - Fully Fort Group Limited, owned 100% by Mr. Law Ming Yik, is the beneficial owner of the same 251,110,000 shares, also reflecting a 62.78% shareholding[117]. Corporate Governance - The Company has established an Audit Committee and a Nomination Committee to ensure compliance with governance standards[123]. - The Nomination Committee consists of two independent non-executive Directors and one executive Director, with Mr. Law Ming Yik serving as the chairman[131]. - The Remuneration Committee consists of two independent non-executive Directors and one executive Director, ensuring no Director determines their own remuneration[138]. - The Company is committed to high corporate governance standards and has complied with the Corporate Governance Code throughout the reporting period[145]. - The Company will continuously review and improve its corporate governance practices and standards[145]. Capital Expenditure and Commitments - Capital expenditure during the reporting period was approximately HK$3.6 million, related to upgrading information technology systems[80]. - As of June 30, 2023, the Group had capital commitments of approximately HK$1.7 million for the acquisition of property and equipment[78]. - The Group plans to utilize approximately HK$5.0 million for upgrading its information technology systems, with completion expected by 31 March 2024[100]. - The Group has allocated HK$15.0 million for the purchase of diesel tank wagons, with HK$12.4 million remaining unutilized[100]. - An allocation of HK$12.5 million was made for expanding manpower, with HK$1.7 million remaining unutilized[100]. - The Group's working capital allocation is HK$2.3 million, with HK$13.1 million utilized to date[100]. Environmental Compliance - No significant adverse effects on the environment have been reported, and the Group complies with all applicable environmental laws[101]. - The Group has not faced any prosecution or penalties for environmental law violations as of the report date[105]. Taxation - The Group did not provide for Hong Kong profits tax for the three months ended June 30, 2023, as there were no assessable profits during the period[38]. - The Group's income tax expenses were nil for both the three months ended June 30, 2022, and June 30, 2023[72]. - The Group's entities established in the Cayman Islands and the British Virgin Islands are exempt from income tax, impacting overall tax expenses[38].