于完成后，买方将持有目标公司55%股权，而目标公司将成为公司的间接非全资附属公司。 公司注意到目标公司虽取得亮眼的毛利率，惟仍呈报亏损净额。经初步评估目标公司过往财务表现，尤 以可变成本结构为要，公司确信于完成后实施精准成本优化计划，必能显著提升目标公司盈利能力。凭 借目标公司稳健根基及集团经验丰富的管理团队，"Sushi Kuu"未来将成为集团核心业绩增长引擎之 一。 于2005年9月30日，目标公司Focus Aim Investments Limited的负债净额约为760万港元。于本公告日期， 目标公司结欠卖方贷款约831万港元。作为买卖协议的条件之一，目标公司将进行贷款资本化，以资本 化上述应付卖方的款项。贷款资本化完成后，目标公司将恢复净资产状况。 卖方为一间于马绍尔群岛注册成立的非居民国内有限公司，且为投资控股公司。卖方的最终实益拥有人 为徐生先生，其为经验丰富的商人。 龙皇集团(08493)发布公告，于2025年11月25日，买方炙龙国际集团有限公司(公司的全资附属公司)与卖 方Townfield Limited订立买卖协议，据此，买方已有条件同意收购销售股份并承让销售贷款，而卖方已 有条件同 ...

Core Insights - Several companies, including 廸昇集团, 机能再生, 尊科, 逻辑媒体, JM Group, Dbim Holdings, Barentsz, Ga Sai Tong, and CSC Collective, have updated their prospectuses since November, with most planning to issue small-scale offerings [1][4][6][12][16][19][21]. Company Summaries - **廸昇集团 (RSHL)**: Plans to issue 2 million shares at $4 each, aiming to raise $8 million. The company provides educational services, primarily consulting for Hong Kong students seeking overseas higher education. For the first half of 2025, revenue was $1.46 million, up from $1.26 million, with net income increasing to $450,000 from $400,000 [1][4]. - **机能再生 (AVG)**: Plans to issue 1.8 million shares at $4 to $6 each, targeting $7.2 million to $10.8 million in fundraising. The company offers pain management and functional enhancement services through three centers. For the fiscal year ending March 31, 2025, revenue was $40.02 million, slightly up from $40.80 million, with net profit decreasing to $5.54 million from $11.73 million [6][12]. - **尊科 (TTEI)**: Plans to issue 1.33 million shares at $5 to $6 each, aiming to raise between $6.65 million and $7.98 million. The company focuses on STEM education services for young children and students. For the six months ending February 28, 2025, revenue was $1.41 million, down from $1.76 million, with a net loss of $370,000 compared to a loss of $260,000 the previous year [6][8]. - **逻辑媒体 (PLAI)**: Plans to issue 1.8 million shares at $4 to $6 each, targeting $7.2 million to $10.8 million in fundraising. The company is a digital marketing firm providing content creation and distribution services. For the first half of 2025, revenue was HKD 52.63 million (approximately $6.7 million), up from HKD 45.47 million, with net profit increasing to HKD 626,000 (approximately $80,000) from HKD 58,000 [10][12]. - **JM Group**: A wholesale supplier of various products, including sports and outdoor items. For the six months ending March 31, 2025, revenue was HKD 147 million (approximately $18.94 million), up from HKD 129 million, with net profit rising to HKD 1.245 million (approximately $160,000) from HKD 513,000 [12]. - **Dbim Holdings (DBIM)**: Plans to issue 2 million shares at $4 to $5 each, aiming to raise between $8 million and $10 million. The company focuses on virtual market services for virtual goods trading. For the six months ending March 31, 2025, revenue was $586,000, up from $208,000, with net profit increasing to $133,000 from $38,000 [16]. - **Barentsz (BRKK)**: Plans to issue 1.25 million shares at $4 to $6 each, targeting $5 million to $7.5 million in fundraising. The company provides strategic and management consulting services. For the fiscal year 2024-2025, revenue was $24,000 and $147,000, with net profit of -$87,000 and $104,000 respectively [17]. - **Ga Sai Tong (GST)**: Plans to issue 1.3 million shares at $5 to $7 each, aiming to raise between $6.5 million and $9.1 million. The company operates Japanese restaurants in Hong Kong. For the first half of 2025, revenue was $136,000, up from $87,000, with net profit increasing to $25,000 from $19,000 [19]. - **CSC Collective (CSC)**: Plans to issue 1.5 million shares at $4 to $5 each, targeting $6 million to $7.5 million in fundraising. The company offers Japanese dining experiences in Hong Kong. For the fiscal year 2024-2025, revenue was $1.81 million and $5.18 million, with net profit of -$450,000 and $850,000 respectively [21].