Financial Performance - The Group recorded revenue from continuing operations of approximately HK$51.0 million for the six months ended September 30, 2022, representing a decrease of approximately 24.8% compared to HK$67.8 million for the same period in 2021[25]. - For the six months ended September 30, 2022, the Group reported a profit attributable to the owners of approximately HK$13.9 million, a significant increase from a loss of HK$7.9 million in the same period of 2021[27][28]. - The profit before tax for the six months ended September 30, 2022, was approximately HK$31.2 million, compared to a loss of HK$6.9 million in the same period of 2021[31]. - The Group's earnings per share for the six months ended September 30, 2022, was HK$2.23, compared to a loss per share of HK$1.46 in the same period of 2021[33]. - Profit for the period increased to HK$24,287,000 for the six months ended September 30, 2022, compared to a loss of HK$6,886,000 in the same period last year[34]. - The total income tax expense for the six months ended September 30, 2022, was HK$6,883,000, compared to HK$3,288,000 for the same period in 2021, reflecting a significant increase[110]. Revenue Breakdown - The Group's revenue from continuing operations for the six months ended September 30, 2022, was approximately HK$21.7 million, compared to HK$29.4 million for the same period in 2021, reflecting a decrease of about 26.5%[31]. - Total revenue for the six months ended September 30, 2022, was HK$51,024,000, a decrease of 25% compared to HK$67,805,000 for the same period in 2021[84]. - Revenue from the sale of alcoholic beverages for the six months ended September 30, 2022, was HK$21,653,000, down 39% from HK$35,449,000 in the previous year[84]. - Loan financing services income for the six months ended September 30, 2022, was HK$6,554,000, a decline of 23% from HK$8,559,000 in the same period of 2021[84]. - The Group's total revenue from sales of alcoholic beverages and loan financing services for the six months ended September 30, 2022, was approximately HK$21.7 million, down from HK$29.4 million in the same period of 2021, indicating a decline of about 26.5%[31]. Operational Costs - The cost of operations for the six months ended September 30, 2022, was approximately HK$51.0 million, down from HK$67.8 million in the same period of 2021, representing a reduction of about 24.0%[31]. - The Group's financial costs for the six months ended September 30, 2022, were approximately HK$1.4 million, a decrease from HK$6.8 million in the same period of 2021[31]. - Total staff costs for the six months ended September 30, 2022, were HK$16,670,000, an increase of 3.0% from HK$16,176,000 in the same period of 2021[116]. Assets and Liabilities - Non-current assets decreased from HK$63,928,000 as of March 31, 2022, to HK$57,515,000 as of September 30, 2022[36]. - Current assets decreased from HK$554,594,000 as of March 31, 2022, to HK$408,563,000 as of September 30, 2022[36]. - Total liabilities decreased from HK$431,847,000 as of March 31, 2022, to HK$296,861,000 as of September 30, 2022[36]. - Trade and other payables decreased to HK$19,709,000 as of September 30, 2022, from HK$29,459,000 as of March 31, 2022[36]. - The company reported accumulated losses of HK$667,348,000, an increase from HK$856,335,000 as of April 1, 2022[45]. Cash Flow - For the six months ended September 30, 2022, net cash from operating activities was HK$ (7,653,000), a decrease from HK$ 32,230,000 in the same period of 2021[59]. - The net increase in cash and cash equivalents for the six months ended September 30, 2022, was HK$ (8,501,000), compared to an increase of HK$ 5,201,000 in the prior year[59]. - Cash and cash equivalents as of September 30, 2022, amounted to HK$ 45,381,000, down from HK$ 49,738,000 as of April 1, 2022[59]. Shareholder Information - The Group did not recommend the payment of an interim dividend for the six months ended September 30, 2022, consistent with the previous year[29]. - The company's share capital remained at HK$6,231,000 and share premium at HK$1,311,985,000 as of September 30, 2022[45]. - As of September 30, 2022, Royal Spectrum Holding Company Limited held approximately 31.58% of the issued share capital of the company[63]. Discontinued Operations - The company incurred a loss of HK$1,346,000 from discontinued operations related to the blockchain services business[122]. - The total profit (loss) for the period from continuing operations was a loss of HK$1,274,000, compared to a loss of HK$1,346,000 for the same period in 2021[116]. Other Financial Metrics - The Group recognized equity-settled share-based payment expenses of HK$410,000 during the reporting period[45]. - The translation reserve showed a loss of HK$23,022,000 as of September 30, 2022, indicating foreign exchange impacts on the company's operations[45]. - The statutory reserve is required to be at least 10% of annual profits after tax, which may be used to offset accumulated losses[54].
麦迪森控股(08057) - 2023 - 中期财报