Financial Performance - The group's revenue for the six months ended September 30, 2025, was approximately HKD 6.63 million, an increase of about 1.3% compared to HKD 6.55 million for the same period in 2024[10]. - The total comprehensive loss attributable to owners of the company for the six months ended September 30, 2025, was approximately HKD 5.0 million, representing an increase of about 104.0% compared to HKD 2.45 million for the same period in 2024[10]. - The company reported a net loss attributable to shareholders of 4,844,000 HKD for the six months ended September 30, 2025, compared to a net loss of 2,588,000 HKD in the same period of 2024, indicating a deterioration in performance[41]. - The company incurred a net loss of HKD 5,004,000 for the six months ended September 30, 2025, compared to a loss of HKD 2,588,000 in the previous period[18]. - The basic and diluted loss per share attributable to owners of the company was HKD 0.002, compared to HKD 0.001 in the previous year[11]. Revenue Breakdown - Revenue from the food supply business was HKD 5,801,000, up 10.4% from HKD 5,254,000 year-over-year[21]. - Revenue from financial institution cooperation services decreased to HKD 829,000, down 35.8% from HKD 1,291,000 in the previous year[21]. - The company's restaurant supply service revenue accounted for 87.5% of total revenue for the six months ended September 30, 2025[60]. - For the six months ended September 30, 2025, the company's revenue from the restaurant supply service was approximately HKD 5.8 million, representing an increase of about 10.4% from approximately HKD 5.3 million in the previous year[60]. Expenses and Costs - The cost of sales and consumed inventory for the six months ended September 30, 2025, was HKD 2.24 million, a decrease from HKD 4.97 million in the previous year[11]. - Employee benefit expenses for the same period were HKD 1.78 million, compared to HKD 1.59 million in 2024[11]. - The company reported a significant increase in depreciation and amortization expenses, with property, plant, and equipment depreciation at 330,000 HKD for the six months ended September 30, 2025, compared to 11,000 HKD in the same period of 2024[38]. - Other expenses decreased to approximately HKD 1.8 million from HKD 2.4 million, representing about 27.8% and 36.8% of total revenue for the respective periods[66]. Assets and Liabilities - Total assets as of September 30, 2025, amounted to HKD 128,157,000, slightly up from HKD 128,022,000 as of March 31, 2025[12]. - Non-current liabilities increased to HKD 130,573,000 from HKD 126,741,000, primarily due to an increase in amounts payable to former directors[13]. - The total liabilities as of September 30, 2025, were HKD 195,127,000, an increase from HKD 190,718,000 as of March 31, 2025[13]. - The total equity attributable to owners of the company decreased to HKD (71,951,000) as of September 30, 2025, from HKD (67,531,000) as of March 31, 2025[14]. Cash Flow - The company reported a net cash inflow from operating activities of HKD 1,621,000 for the six months ended September 30, 2025, a significant decrease from HKD 64,599,000 in the same period last year[15]. - Cash and cash equivalents at the end of the period were HKD 1,976,000, up from HKD 171,000 at the beginning of the period[15]. - Restricted cash deposits were HKD 69,020,000, up from HKD 67,567,000, earning interest rates between 1.8% and 4.1%[48]. Corporate Governance and Compliance - The audit committee has reviewed the unaudited consolidated results for the six months ended September 30, 2025, and confirmed compliance with applicable accounting standards and GEM listing rules[94]. - The company has established an audit committee to oversee financial reporting and internal control procedures, consisting of independent non-executive directors[94]. - The company has complied with the corporate governance code, except for the combined role of the chairman and CEO, which is under review[92]. - The company did not declare any dividends for the six months ended September 30, 2025, consistent with the previous year[39]. Business Development and Strategy - The company actively seeks other business development directions, including entering the food ingredient sales business[59]. - The company believes that the recovery of inbound tourism and government support measures will benefit its restaurant business development[57]. - The company opened a new Chinese restaurant in February 2025, which contributed to the revenue during the reporting period[57]. - The company has not reported any new product developments or market expansion strategies in the current announcement[10].
生活概念(08056) - 2026 - 中期业绩