Financial Performance - The company's revenue for the six months ended September 30, 2025, was HKD 22,774,000, representing an increase of 1.98% compared to HKD 22,334,000 for the same period in 2024[6] - The company reported a pre-tax profit of HKD 35,000, a significant recovery from a loss of HKD 2,038,000 in the previous year[6] - The net profit attributable to the owners of the company was HKD 35,000, compared to a loss of HKD 2,033,000 in the same period last year[7] - The total comprehensive income for the period was HKD 36,000, recovering from a loss of HKD 2,048,000 in the previous year[7] - For the six months ended September 30, 2025, the company reported a total comprehensive income of HKD 36,000, which includes a profit of HKD 35,000[9] - Profit before tax for the six months ended September 30, 2025, was HKD 35,000, a significant improvement from a loss of HKD 2,033,000 in 2024[27] - The group recorded a profit attributable to owners of the company of HKD 35,000 for the six months ended September 30, 2025, compared to a loss of HKD 2.0 million for the same period in 2024[43] Revenue Breakdown - Revenue from medical consultation services decreased to HKD 462,000 from HKD 535,000 year-over-year[18] - Revenue from prescription and dispensing services decreased to HKD 3,797,000 from HKD 4,112,000 year-over-year[18] - Revenue from treatment services increased to HKD 18,515,000 from HKD 17,687,000 year-over-year[18] - The revenue from medical consultation services, prescription and dispensing services, and treatment services accounted for 2.0%, 16.7%, and 81.3% of total revenue, respectively[42] Assets and Liabilities - The company's total assets decreased to HKD 50,003,000 as of September 30, 2025, down from HKD 57,443,000 as of March 31, 2025[8] - Current liabilities decreased to HKD 38,754,000 from HKD 43,313,000, indicating improved liquidity management[8] - The company's cash and cash equivalents decreased to HKD 12,492,000 from HKD 17,344,000, reflecting a reduction in available cash[8] - As of September 30, 2025, the company had a net current liability of HKD 7,849,000, primarily due to contract liabilities of HKD 20,897,000[15] - The net current liabilities of the group were HKD 7.8 million as of September 30, 2025, compared to HKD 6.2 million as of March 31, 2025[55] - The group's debt-to-asset ratio was 39.8% as of September 30, 2025, slightly up from 39.7% as of March 31, 2025[56] Cash Flow - The company generated a net cash outflow from operating activities of HKD 1,372,000 for the six months ended September 30, 2025, compared to a cash inflow of HKD 982,000 in the same period of 2024[10] - The company recorded a net decrease in cash and cash equivalents of HKD 4,853,000 for the six months ended September 30, 2025[10] - The group's bank balance and cash amounted to HKD 12.5 million as of September 30, 2025, down from HKD 17.3 million as of March 31, 2024[55] Employee and Management Costs - Employee costs decreased by approximately HKD 1.0 million or 7.8% to HKD 11.2 million for the six months ended September 30, 2025, down from HKD 12.2 million for the same period in 2024[48] - Total compensation for key management personnel for the six months ended September 30, 2025, was HKD 4,490,000, down from HKD 5,297,000 in 2024[38] - The group employed 28 full-time and 13 part-time employees as of September 30, 2025, compared to 27 full-time and 16 part-time employees as of March 31, 2025[64] Future Outlook and Strategy - The company has not provided specific guidance for future performance but indicated a focus on improving operational efficiency and exploring market expansion opportunities[6] - The group aims to enhance resilience and competitiveness by implementing operational optimization measures and improving marketing strategies to strengthen customer loyalty and engagement[44] - The group plans to continue focusing on non-surgical, non-invasive, and minimally invasive medical beauty treatments, which are seeing increasing demand[44] Dividends and Share Options - The company did not declare an interim dividend for the six months ended September 30, 2025, consistent with the previous year[27] - The board did not recommend the payment of an interim dividend for the six months ended September 30, 2025[54] - The new share option plan, effective from September 27, 2024, is designed to attract and retain top talent, providing eligible participants with opportunities for personal equity ownership[77] - No share options were granted, exercised, vested, lapsed, or cancelled during the six months ending September 30, 2025[78] Compliance and Governance - The audit committee, consisting of three independent non-executive directors, has reviewed the interim financial statements for the six months ending September 30, 2025, confirming compliance with applicable accounting standards and GEM listing rules[79] - The company has adopted a code of conduct for securities trading by directors and employees, with no known violations during the six months ending September 30, 2025[73] - The board of directors is committed to maintaining a positive relationship among its members and ensuring that the board's actions align with the company's best interests[72] - The company is led by Dr. Jiang, who serves as both the chairman and CEO, overseeing overall operations and business strategies[72]
密迪斯肌(08307) - 2026 - 中期业绩