Financial Performance - Revenue for the six months ended December 31, 2023, was approximately HKD 49.7 million, a decrease of about 26.6% compared to approximately HKD 67.7 million for the same period in 2022[5] - Profit before tax for the six months ended December 31, 2023, was approximately HKD 21.0 million, down approximately 44.9% from approximately HKD 38.1 million for the same period in 2022[5] - Profit attributable to equity holders for the six months ended December 31, 2023, was approximately HKD 17.1 million, a decrease of about 44.1% compared to approximately HKD 30.6 million for the same period in 2022[5] - The company reported a total comprehensive income of HKD 15.8 million for the six months ended December 31, 2023, compared to HKD 30.0 million for the same period in 2022[8] - The net loss for the period was approximately HKD 1,900,000, compared to a net loss of HKD 700,000 for the six months ended December 31, 2022, primarily due to fair value changes in financial assets measured at fair value through profit or loss amounting to approximately HKD 1,800,000[66] Dividends - The board declared an interim dividend of HKD 20.1 million (5.0 HK cents per share) for the six months ended December 31, 2023[5] - The group declared an interim dividend of HKD 15,000,000 for the six months ended December 31, 2023, compared to HKD 20,000,000 for the same period in 2022[41] - The board declared an interim dividend of HKD 0.05 per ordinary share, totaling HKD 20,123,000, to be paid on March 22, 2024[126] Assets and Liabilities - Total assets as of December 31, 2023, were HKD 327.9 million, down from HKD 346.8 million as of June 30, 2023[10] - Total liabilities as of December 31, 2023, were HKD 104.7 million, a decrease from HKD 124.5 million as of June 30, 2023[11] - The company's cash and bank balances decreased to HKD 22.9 million from HKD 93.3 million as of June 30, 2023[10] - The company's equity attributable to equity holders increased to HKD 223,190,000 as of December 31, 2023, up from HKD 220,667,000[13] - The company’s retained earnings increased to HKD 178,731,000 as of December 31, 2023, compared to HKD 175,933,000 at the end of the previous period[13] Cash Flow - For the six months ended December 31, 2023, the company reported a net cash outflow from operating activities of HKD (501,000) compared to HKD 5,923,000 in the same period of 2022[14] - The net cash outflow from investing activities was HKD (1,835,000), a decrease from HKD 3,128,000 in the previous year[14] - The net cash outflow from financing activities was HKD (16,212,000), compared to HKD (22,280,000) in the prior year, indicating an improvement[14] Revenue Breakdown - Revenue from healthcare staffing solutions for the six months ended December 31, 2023, was HKD 40,674,000, a decrease of 29.8% compared to HKD 57,950,000 in the same period of 2022[27] - Total revenue for the group for the six months ended December 31, 2023, was HKD 49,703,000, down 26.6% from HKD 67,689,000 in the previous year[27] Expenses - Total expenses for the group decreased to HKD 155,490,000 in 2023 from HKD 218,749,000 in 2022, representing a reduction of 29%[29] - Employee benefits expenses for the period were approximately HKD 12,200,000, a decrease of about HKD 1,200,000 compared to HKD 13,400,000 for the six months ended December 31, 2022[67] - The group’s income tax expense for the six months ended December 31, 2023, was HKD 3,893,000, a decrease from HKD 7,549,000 in the same period of 2022[35] Shareholder Information - Major shareholder Xi Xiaozhu holds 270,200,000 shares, representing 67.14% of the company's equity[101] - HRnet Group Limited owns 32,000,000 shares, accounting for 8.0% of the company's equity[101] - The company reported a total of 402,460,000 shares issued as of December 31, 2023[96] Stock Options and Incentives - The company adopted a share incentive plan on June 1, 2022, with a total authorized limit of 40,000,000 shares, representing 10% of the issued share capital at the time[109] - A total of 2,460,000 reward shares were granted to 21 eligible participants under the share incentive plan, which will be held in trust until the vesting conditions are met[111] - The total number of employee stock options granted during the year was 4,390,000, with 190,000 options forfeited, resulting in a total of 4,200,000 options outstanding[107] Corporate Governance - The board is committed to maintaining high standards of corporate governance and transparency[120] - The audit committee has reviewed the unaudited consolidated financial results and interim report, affirming the accounting principles adopted by the company[124] - The company has not made any changes to its corporate governance structure regarding the separation of the roles of chairman and CEO, which are currently held by the same individual[123]
百本医护(02293) - 2024 - 中期财报