Core Insights - Raytech Holding Limited reported a net income of HK$4.7 million (US$610,454) for the first half of fiscal year 2026, with a net margin of 12.6%, an improvement from 10.8% in the previous year [2][3] - The company maintained a strong cash position with cash and cash equivalents of HK$121.5 million (US$15.6 million), a 43.2% increase from HK$84.9 million as of March 31, 2025 [2][3] - Revenue for the period was HK$37.6 million (US$4.8 million), reflecting a 13.1% decrease from HK$43.2 million in the prior year, primarily due to tariffs impacting the global trading environment [2][3] Financial Performance - Net income for the first half of fiscal year 2026 was HK$4.7 million (US$610,454) with an improved net margin of 12.6% compared to 10.8% in the prior year [6] - Gross profit margin increased significantly to 26.3%, up from 21.2% in the previous year [6] - Revenue from the hair styling series increased by 35.9% to HK$26.0 million (US$3.3 million) in H1 FY2026, while revenue from the trimmer series decreased to HK$9.1 million (US$1.2 million) [6] Balance Sheet Strength - Cash and cash equivalents rose by 43.2% to HK$121.5 million (US$15.6 million) as of September 30, 2025 [12] - Total current assets increased to HK$145.7 million (US$18.7 million) from HK$94.9 million as of March 31, 2025 [12] - Net current assets strengthened to HK$116.9 million (US$15.0 million) compared to HK$76.9 million as of March 31, 2025 [12] Management Commentary - The CEO highlighted the company's resilience and operational excellence despite challenging global trade conditions, emphasizing the improved profitability metrics and strategic focus on higher-margin products [3] - The company remains committed to expanding its presence in the U.S., UK, Europe, Australia, and regional Asian markets [3] Strategic Outlook - Raytech aims to become a leading product design and development company in the personal care and lifestyle electrical appliances industry in Asia [9] - The company plans to explore new product lines and continue expanding its men's personal care and hair care product lines [9]

Core Viewpoint - Raytech Holding Limited reported strong financial results for the fiscal year 2025, showcasing significant revenue growth and improved profitability, while also enhancing its balance sheet strength [2][3]. Financial Performance - Revenue increased by 17.6% to HK$78.7 million (US$10.1 million) compared to the previous fiscal year [2][7]. - Net income for the year was HK$8.3 million (US$1.1 million), resulting in a net margin of 10.5% [2][7]. - The company recorded cash and cash equivalents of HK$84.9 million (US$10.9 million), a substantial increase of approximately 136.5% from HK$35.9 million at the end of the prior fiscal year [2][7]. Revenue Breakdown - Revenue from the hair styling series reached HK$37.6 million (US$4.8 million), an increase of 18.2% from HK$31.8 million in fiscal year 2024 [7]. - The trimmer series saw a remarkable revenue increase of 48.0%, totaling HK$33.6 million (US$4.3 million) compared to HK$22.7 million in fiscal year 2024 [7]. - Revenue from the nail care series was HK$1.5 million (US$195,954), slightly up from HK$1.4 million in fiscal year 2024 [7]. Profitability and Margins - Operating income was reported at HK$7.6 million (US$983,142), with an operating margin of 9.7% [7]. - Merchandise costs amounted to HK$60.9 million (US$7.8 million), representing 77.4% of revenue in fiscal year 2025, a slight decrease from 77.7% in fiscal year 2024 [7]. Balance Sheet Strength - Total current assets increased to HK$94.9 million (US$12.2 million) in fiscal year 2025, compared to HK$52.8 million in fiscal year 2024 [12]. - Net current assets strengthened to HK$76.9 million (US$9.9 million) in fiscal year 2025, up from HK$25.8 million in fiscal year 2024 [12]. Strategic Outlook - The company aims to become a leading product design and development entity in the personal care and lifestyle electrical appliances sector in Asia, with plans to explore new product lines and expand its market reach [8].

Registration No. [●] UNITED STATES SECURITIES AND EXCHANGE COMMISSION Washington, D.C. 20549 FORM F-1 REGISTRATION STATEMENT UNDER THE SECURITIES ACT OF 1933 RAYTECH HOLDING LIMITED (Exact name of registrant as specified in its charter) British Virgin Islands 3630 Not Applicable (State or other jurisdiction of incorporation or organization) (Primary Standard Industrial Classification Code Number) (I.R.S. Employer Identification Number) Unit 609, 6/F, Nan Fung Commercial Centre, No.19 Lam Lok Street, Kowloon ...