Core Viewpoint - The company Ying Group (00397) anticipates a consolidated net loss of no less than HKD 32 million for 2025, with an estimated total consolidated net loss of approximately HKD 143.9 million [1] Financial Performance - The expected loss for the year is primarily attributed to a fair value loss of approximately HKD 3.5 million on financial assets measured at fair value through profit or loss, which includes unrealized losses on listed equity securities [1] - Additionally, a preliminary assessment indicates an expected credit loss provision of approximately HKD 19.9 million related to receivables and interest [1] - The group's investment performance is influenced by the specific performance of several securities [1]

Core Viewpoint - King Yuan Holdings (00070) anticipates a loss of no more than HKD 105 million for the fiscal year ending June 30, 2025, compared to a loss of approximately HKD 49 million for the fiscal year ending June 30, 2024, indicating an increase in losses by no more than HKD 56 million [1] Summary by Relevant Categories Financial Performance - The projected loss for the fiscal year 2025 is primarily attributed to: - An increase in impairment losses on properties (classified as property, plant, and equipment) by approximately HKD 45 million compared to fiscal year 2024 [1] - An increase in fair value losses on investment properties by approximately HKD 10 million compared to fiscal year 2024 [1] - An increase in impairment provisions and write-offs on receivables by approximately HKD 3 million compared to fiscal year 2024 [1] - These losses are partially offset by a gain of approximately HKD 2 million recognized from the sale of a subsidiary in fiscal year 2025 [1] Accounting Treatment - The impairment losses, fair value losses, impairment provisions, and sale gains are all classified as non-cash accounting items under Hong Kong Financial Reporting Standards, meaning they do not impact the company's operating cash flow [1]