英记茶庄集团(08241) - 2026 - 中期业绩

Financial Performance - The company reported revenue of HKD 10,686,000 for the six months ended September 30, 2025, a decrease of 6.6% compared to HKD 11,442,000 in the same period of 2024[4] - Gross profit for the same period was HKD 8,241,000, down from HKD 8,702,000, reflecting a gross margin of approximately 77.0%[4] - The company incurred a loss before tax of HKD 4,766,000, an improvement of 27.3% compared to a loss of HKD 6,556,000 in the prior year[4] - Basic and diluted loss per share was HKD 1.32, compared to HKD 1.81 for the same period last year[4] - The group recorded a net loss of HKD 4,766,000 for the six months ended September 30, 2025[14] - The company reported a loss attributable to equity holders of HKD 4,766,000 for the six months ended September 30, 2025, an improvement from a loss of HKD 6,556,000 in 2024[33] - Administrative expenses decreased to approximately HKD 10.6 million from about HKD 12.3 million, a reduction of approximately 14.3%[60] - Financial expenses for the reporting period were HKD 2.2 million, slightly down from HKD 2.4 million in the previous year[61] Assets and Liabilities - Total assets as of September 30, 2025, were HKD 9,816,000, an increase from HKD 9,295,000 as of March 31, 2025[5] - Current liabilities increased to HKD 61,727,000 from HKD 59,504,000, leading to a net current liability position of HKD 51,911,000[5] - As of September 30, 2025, the group's current liabilities net value was HKD 51,911,000[14] - Trade payables rose significantly to HKD 1,663,000 as of September 30, 2025, compared to HKD 450,000 as of March 31, 2025, marking a 270.22% increase[37] - Total bank borrowings amounted to HKD 44,097,000 as of September 30, 2025, down from HKD 45,601,000 as of March 31, 2025, a decrease of 3.31%[39] - Lease liabilities' present value was HKD 7,072,000 as of September 30, 2025, down from HKD 8,080,000 as of March 31, 2025, a decrease of 12.45%[42] Cash Flow and Financing - The company reported cash and cash equivalents of HKD 1,360,000 at the end of the reporting period, down from HKD 1,473,000 at the beginning of the period[8] - Operating cash flow for the six months was HKD 1,077,000, a decrease from HKD 1,749,000 in the previous year[8] - The company has new bank borrowings of HKD 2,000,000 during the period, contributing to financing activities[8] - The group has implemented cost control measures to reduce operating costs and improve cash flow management[16] - The group believes it can renew and maintain existing bank financing and secure new sources of financing[16] - A related company has committed to providing ongoing financial support for at least twelve months from the date of approval of the unaudited interim consolidated financial statements[16] Revenue Sources - Tea product sales for the six months ended September 30, 2025, were HKD 10,686,000, a decrease of 6.6% from HKD 11,442,000 in the same period of 2024[21] - Total other income for the six months ended September 30, 2025, was HKD 283,000, significantly up from HKD 16,000 in 2024, driven by miscellaneous income and recovery of costs[25] Shareholder Information - At the end of the reporting period, directors and senior executives held a total of 270,000,000 shares, representing approximately 74.66% of the company's ordinary shares[81] - Major shareholders include Profit Ocean with 270,000,000 shares (74.66%) and Mr. Huang Dekming with 18,135,000 shares (5.01%) of the company[84] - The company has adopted a share option scheme to incentivize or reward selected eligible participants for their contributions to the group[87] - The company granted options to eligible participants under the share option scheme for a total of up to 32,300,000 ordinary shares, which were exercisable until May 31, 2023[89] Governance and Compliance - The board is responsible for providing leadership and oversight to promote the long-term success of the group through the formulation of strategic objectives and policies, as well as continuous monitoring and evaluation of operational activities and financial performance[78] - The audit committee, consisting of all independent non-executive directors, oversees the financial reporting process, risk management, and internal control systems[91] - The audit committee reviewed the unaudited condensed consolidated results for the reporting period and confirmed compliance with applicable accounting standards and GEM listing rules[92]