Financial Performance - For the nine months ended December 31, 2021, the group's revenue was approximately HKD 175.5 million, compared to HKD 58.8 million for the same period in 2020, representing an increase of 198.2%[16] - The group generated a net profit of approximately HKD 12.6 million for the nine months ended December 31, 2021, compared to a net loss of HKD 21.7 million for the same period in 2020, marking a significant turnaround[16] - The total comprehensive income for the period was HKD 12.6 million, a significant recovery from a total comprehensive loss of HKD 21.7 million in the previous year[18] - The group reported a pre-tax profit of HKD 12.2 million for the nine months ended December 31, 2021, compared to a pre-tax loss of HKD 22.0 million in the same period of 2020[18] - Revenue for the nine months ended December 31, 2021, reached HKD 175,478,000, a significant increase of 197.5% compared to HKD 58,838,000 for the same period in 2020[32] - Revenue from treatment services amounted to HKD 170,409,000, up from HKD 56,527,000 in the previous year, reflecting a growth of 201.5%[32] - The company reported a profit of approximately HKD 12.6 million for the same period, compared to a loss of approximately HKD 21.7 million in the previous year[61] Cost and Expenses - The gross profit margin improved significantly due to increased revenue and better cost management, with a gross profit of HKD 146.2 million for the nine months ended December 31, 2021[18] - Employee costs increased to HKD 56.8 million for the nine months ended December 31, 2021, compared to HKD 31.1 million in the same period of 2020, reflecting the expansion of the workforce[18] - The group incurred financing costs of HKD 3.7 million for the nine months ended December 31, 2021, compared to HKD 1.7 million in the same period of 2020, indicating increased borrowing[18] - Total employee costs for the nine months ended December 31, 2021, were HKD 56,834,000, significantly higher than HKD 31,061,000 in the previous year[36] - Inventory and consumables costs for the nine months ended December 31, 2021, were approximately HKD 29.2 million, up from HKD 9.2 million in the previous year, consistent with revenue growth[52] - The company incurred depreciation expenses of approximately HKD 13.1 million for property, plant, and equipment, up from HKD 8.9 million, mainly due to new property and equipment acquisitions[57] - Marketing and promotional expenses increased to approximately HKD 20.6 million from HKD 12.7 million, aimed at enhancing brand awareness and maintaining market share[60] Dividend and Shareholder Information - The board of directors did not recommend any dividend distribution for the nine months ended December 31, 2021, consistent with the previous year[16] - The company did not declare any dividends for the nine months ended December 31, 2021, consistent with the previous year[40] - Major shareholders, Mr. Ye and Ms. Fu, each hold 600,000,000 shares, representing 75% of the company's equity[70] - The company has not granted, exercised, or cancelled any share options under the share option scheme since its adoption[78] - There are no arrangements for directors to acquire shares or debt securities of the company during the nine months ended December 31, 2021[79] Operational Developments - The company continues to focus on expanding its skincare product offerings and enhancing service delivery in Hong Kong[25] - The company opened a new flagship center in Mong Kok in May 2021 and plans to open another center in Tsim Sha Tsui in the first half of 2022 to expand its operational scale[48] - The company remains optimistic about the medical beauty service industry despite uncertainties caused by the COVID-19 pandemic and plans to monitor market conditions closely[50] Compliance and Governance - The audit committee has been established in accordance with GEM Listing Rules and consists of three independent non-executive directors[66] - For the nine months ended December 31, 2021, the group’s unaudited consolidated performance was reviewed and deemed compliant with applicable accounting standards and GEM Listing Rules[66] - No purchase, sale, or redemption of the company's listed securities occurred during the nine months ended December 31, 2021[68] - No directors or their associates engaged in any business that competes directly or indirectly with the group during the reporting period[81] Impact of COVID-19 - The company continues to monitor the impact of COVID-19 on its financial performance and operations, with potential negative effects anticipated[45]
亮晴控股(08603) - 2022 Q3 - 季度财报