Financial Performance - For the six months ending September 30, 2025, the group's revenue was approximately HKD 43.88 million, a decrease of about HKD 5.10 million or 10.41% compared to HKD 48.98 million for the same period in 2024[4] - The loss for the six months ending September 30, 2025, was approximately HKD 9.29 million, compared to a loss of HKD 10.89 million for the same period in 2024[4] - Basic loss per share for the six months ending September 30, 2025, was approximately HKD 0.13, an improvement from HKD 0.19 for the same period in 2024[7] - The group recorded a net loss attributable to owners of the company of HKD 9.29 million for the period[5] - The company reported a pre-tax loss of HKD 9,287,000 for the six months ended September 30, 2025, compared to a loss of HKD 10,889,000 in 2024, indicating a 14.7% improvement[29] - The net loss attributable to the company's owners was approximately HKD 9.29 million, a reduction from HKD 10.89 million in the previous year[46] Assets and Liabilities - Non-current assets as of September 30, 2025, totaled HKD 35.42 million, down from HKD 40.16 million as of March 31, 2025[8] - Current assets as of September 30, 2025, amounted to HKD 35.79 million, an increase from HKD 33.94 million as of March 31, 2025[8] - Current liabilities as of September 30, 2025, were HKD 54.11 million, compared to HKD 46.41 million as of March 31, 2025[8] - Total assets as of September 30, 2025, amounted to HKD 71,209,000, with liabilities totaling HKD 62,991,000[21] - The net asset value as of September 30, 2025, was HKD 8.22 million, a decrease from HKD 17.51 million as of March 31, 2025[9] - Trade payables rose to HKD 24,658,000 as of September 30, 2025, compared to HKD 19,611,000 as of March 31, 2025, marking a 25.5% increase[33] Revenue Segmentation - Total revenue for the six months ended September 30, 2024, was HKD 48,980,000, with significant contributions from food and beverage operations and aircraft engine maintenance services[20] - The Chinese cuisine segment generated revenue of HKD 911,000, while the Thai cuisine segment contributed HKD 2,798,000 for the same period[20] - The aircraft engine maintenance and repair segment recorded revenue of approximately HKD 40.17 million, making up 91.55% of total revenue[34] - Total revenue for the six months ended September 30, 2025, was HKD 200,000, compared to HKD 159,000 for the same period in 2024, representing a 25.8% increase[23] - The "Ma Suan Le / Ma Sun Le" brand generated revenue of approximately HKD 0.91 million, accounting for 2.07% of total revenue, representing a significant decline of 85.13% year-over-year due to market instability in the restaurant industry[34] - The "555 Thai Fusion" brand achieved revenue of approximately HKD 2.80 million, a 100% increase compared to the previous year, attributed to the opening of new locations[34] Cost Management - The cost of raw materials and consumables increased by 35.36% to approximately HKD 33.84 million, primarily due to rising operational costs in the construction business[37] - Employee costs, including director remuneration, decreased to HKD 7,778,000 in 2025 from HKD 11,487,000 in 2024, a reduction of 32.5%[24] - Employee costs decreased by approximately 32.29% to HKD 7.78 million, mainly due to a reduction in restaurant staff[40] - The group plans to implement cost control measures to improve financial performance by reducing discretionary and administrative expenses[14] Dividends and Shareholder Information - The board of directors did not recommend the payment of an interim dividend for the six months ending September 30, 2025, consistent with the previous year[4] - The company did not declare any dividends for the six months ended September 30, 2025, consistent with the previous year[27] - At least 25% of the company's total issued shares are held by the public as of September 30, 2025, in compliance with GEM Listing Rules[60] Compliance and Governance - The group has not adopted any new or revised Hong Kong Financial Reporting Standards that have been issued but are not yet effective during the accounting period[12] - The company has adopted the trading code of conduct for directors in accordance with GEM Listing Rules, confirming compliance until September 30, 2025[59] - An audit committee has been established, consisting of three independent non-executive directors, to oversee internal audit functions and financial reporting processes[61] - The financial statements for the six months ending September 30, 2025, have been reviewed by the audit committee prior to submission to the board[62] - The announcement is made in accordance with GEM Listing Rules to provide accurate and complete information about the company[63] Future Considerations - The group is considering fundraising activities, including rights issues and public offerings, to raise new capital[14] - The company plans to adopt a conservative approach to operations, including reducing restaurant staff and negotiating rent discounts with landlords[35]
倩碧控股(08367) - 2026 - 中期业绩