Financial Performance - The company recorded a net loss attributable to shareholders of approximately HKD 7,287,000 for the year ended December 31, 2021[12]. - The independent auditor's report indicated a qualified opinion due to insufficient evidence regarding the valuation of a group sold, which recorded a loss of HKD 2,573,000 and revenue of HKD 2,924,000 during the period from January 1, 2020, to the respective sale dates[10]. - The company faced uncertainties regarding its ability to continue as a going concern due to the recorded net loss[12]. - The company acknowledged that the financial figures for the year ended December 31, 2021, may not be comparable to the previous year's figures due to the aforementioned issues[11]. Audit and Compliance - The adjustments related to trade receivables and other receivables impairment losses were primarily due to a reassessment of expected credit losses according to relevant accounting standards[3]. - There were adjustments in the audit report due to the inability to obtain sufficient appropriate audit evidence regarding the financial position of the sold group[10]. - The report highlighted that the company had insufficient provisions for expenses, primarily due to adjustments in audit fee provisions and excess provisions for miscellaneous expenses[3]. - The financial statements were prepared in accordance with the Hong Kong Financial Reporting Standards, reflecting the company's financial position as of December 31, 2021[6]. Future Outlook - The company did not provide a clear outlook or guidance for future performance in the announcement[13]. - The company’s board of directors confirmed the accuracy and completeness of the information provided in the announcement[13].
曼妠(08186) - 2021 Q4 - 年度财报