香港交易及結算所有限公司及香港聯合交易所有限公司對本公告的內容概不負 責，對其準確性或完整性亦不發表任何聲明，並明確表示概不就因本公告全部 或任何部分內容而產生或因倚賴該等內容而引致的任何損失承擔任何責任。 WINTO GROUP (HOLDINGS) LIMITED 惠陶集團（控股）有限公司 （於開曼群島註冊成立的有限公司） （股份代號：8238） 截至2023年9月30日止九個月 第三季業績公告 香港聯合交易所有限公司（「聯交所」）GEM的特色 GEM的地位，乃為相比起其他在聯交所上市的公司帶有較高投資風險的中小型 公司提供一個上市的市場。有意投資的人士應了解投資於該等公司的潛在風險， 並應經過審慎周詳的考慮後方作出投資決定。 由於GEM上市公司一般為中小型公司，在GEM買賣的證券可能會較於主板買賣 之證券承受較大的市場波動風險，同時無法保證在GEM買賣的證券會有高流通 量的市場。 香港交易及結算所有限公司及聯交所對本公告之內容概不負責，對其準確性或 完整性亦不發表任何聲明，並明確表示概不就因本公告全部或任何部分內容而 產生或因倚賴該等內容而引致之任何損失承擔任何責任。 本公告的資料乃遵照聯交所《GEM證 ...

香港交易及結算所有限公司及香港聯合交易所有限公司對本公告的內容概不負 責，對其準確性或完整性亦不發表任何聲明，並明確表示概不就因本公告全部 或任何部分內容而產生或因倚賴該等內容而引致的任何損失承擔任何責任。 WINTO GROUP (HOLDINGS) LIMITED 惠陶集團（控股）有限公司 （於開曼群島註冊成立的有限公司） （股份代號：8238） 截至2022年12月31日止年度年度報告之補充公告 本公告乃由惠陶集團（控股）有限公司（「本公司」，連同其附屬公司統稱「本集團」） 根據香港聯合交易所有限公司GEM證券上市規則（「GEM上市規則」）第18.32(8)條 而作出。 茲提述本公司於2023年3月31日刊發本集團截至2022年12月31日止年度的年度報 告（「2022年年報」）。除另有界定者外，本公告所用詞彙與2022年年報所界定者具 有相同涵義。 除於2022年年報所披露的資料外，本公司董事會（「董事會」）謹此根據GEM上市規 則第18.32(8)條，就2022年3月3日完成的配售（「2022年配售」）提供額外資料如下： 2022年配售的所得款項擬作用途為目前業務開發的支出。2022年配售的全部所 ...

由於GEM上市公司一般為中小型公司，在GEM買賣的證券可能會較於主板買賣之證券承受較大的 市場波動風險，同時無法保證在GEM買賣的證券會有高流通量的市場。 香港交易及結算所有限公司及聯交所對本報告之內容概不負責，對其準確性或完整性亦不發表任何 聲明，並明確表示概不就因本報告全部或任何部份內容而產生或因倚賴該等內容而引致之任何損失 承擔任何責任。 本報告的資料乃遵照《聯交所GEM證券上巿規則》（「GEM上市規則」）而刊載，旨在提供有關惠陶集團 （控股）有限公司（「本公司」）的資料；本公司的董事（「董事」）願就本報告的資料共同及個別地承擔全部 責任。各董事在作出一切合理查詢後，確認就其所知及所信，本報告所載資料在各重要方面均屬準 確完備，沒有誤導或欺詐成分，且並無遺漏任何其他事項，足以令致本報告所載任何陳述或本報告 產生誤導。 CHARACTERISTICS OF GEM OF THE STOCK EXCHANGE OF HONG KONG LIMITED (THE "STOCK EXCHANGE") GEM has been positioned as a market designed to accommod ...

香港交易及結算所有限公司及香港聯合交易所有限公司對本公告的內容概不負 責，對其準確性或完整性亦不發表任何聲明，並明確表示概不就因本公告全部 或任何部分內容而產生或因倚賴該等內容而引致的任何損失承擔任何責任。 WINTO GROUP (HOLDINGS) LIMITED 惠陶集團（控股）有限公司 （於開曼群島註冊成立的有限公司） （股份代號：8238） 截至2023年6月30日止六個月中期業績公告 香港聯合交易所有限公司（「聯交所」）GEM的特色 GEM的地位，乃為相比起其他在聯交所上市的公司帶有較高投資風險的中小型 公司提供一個上市的市場。有意投資的人士應了解投資於該等公司的潛在風險， 並應經過審慎周詳的考慮後方作出投資決定。 由於GEM上市公司一般為中小型公司，在GEM買賣的證券可能會較於主板買賣 之證券承受較大的市場波動風險，同時無法保證在GEM買賣的證券會有高流通 量的市場。 香港交易及結算所有限公司及聯交所對本公告之內容概不負責，對其準確性或 完整性亦不發表任何聲明，並明確表示概不就因本公告全部或任何部分內容而 產生或因倚賴該等內容而引致之任何損失承擔任何責任。 本公告的資料乃遵照聯交所《GEM證券上 ...

CHARACTERISTICS OF GEM OF THE STOCK EXCHANGE OF HONG KONG LIMITED (THE "STOCK EXCHANGE") GEM has been positioned as a market designed to accommodate small and mid-sized companies to which a higher investment risk may be attached than other companies listed on the Stock Exchange. Prospective investors should be aware of the potential risks of investing in such companies and should make the decision to invest only after due and careful consideration. 本報告的資料乃遵照《聯交所GEM證券上巿規則》（「GEM上市規則」）而刊載，旨在提供有關惠陶集團 （控股）有限公司（「 ...

香港交易及結算所有限公司及香港聯合交易所有限公司對本公告的內容概不負 責，對其準確性或完整性亦不發表任何聲明，並明確表示概不就因本公告全部 或任何部分內容而產生或因倚賴該等內容而引致的任何損失承擔任何責任。 WINTO GROUP (HOLDINGS) LIMITED 惠陶集團（控股）有限公司 （於開曼群島註冊成立的有限公司） （股份代號：8238） 截至2023年3月31日止三個月 首季業績公告 香港聯合交易所有限公司（「聯交所」）GEM的特色 GEM的地位，乃為相比起其他在聯交所上市的公司帶有較高投資風險的中小型 公司提供一個上市的市場。有意投資的人士應了解投資於該等公司的潛在風險， 並應經過審慎周詳的考慮後方作出投資決定。 由於GEM上市公司一般為中小型公司，在GEM買賣的證券可能會較於主板買賣 之證券承受較大的市場波動風險，同時無法保證在GEM買賣的證券會有高流通 量的市場。 香港交易及結算所有限公司及聯交所對本報告之內容概不負責，對其準確性或 完整性亦不發表任何聲明，並明確表示概不就因本報告全部或任何部分內容而 產生或因倚賴該等內容而引致之任何損失承擔任何責任。 本公告的資料乃遵照聯交所《GEM證券 ...

CHARACTERISTICS OF GEM OF THE STOCK EXCHANGE OF HONG KONG LIMITED (THE "STOCK EXCHANGE") GEM has been positioned as a market designed to accommodate small and mid-sized companies to which a higher investment risk may be attached than other companies listed on the Stock Exchange. Prospective investors should be aware of the potential risks of investing in such companies and should make the decision to invest only after due and careful consideration. Given that the companies listed on GEM are generally small ...

香港交易及結算所有限公司及香港聯合交易所有限公司對本公告的內容概不負 責，對其準確性或完整性亦不發表任何聲明，並明確表示概不就因本公告全部 或任何部分內容而產生或因倚賴該等內容而引致的任何損失承擔任何責任。 WINTO GROUP (HOLDINGS) LIMITED 惠陶集團（控股）有限公司 （於開曼群島註冊成立的有限公司） （股份代號：8238） 截至2022年12月31日止年度全年業績公告 香港聯合交易所有限公司（「聯交所」）GEM的特色 GEM的地位，乃為相比起其他在聯交所上市的公司帶有較高投資風險的中小型 公司提供一個上市的市場。有意投資的人士應了解投資於該等公司的潛在風險， 並應經過審慎周詳的考慮後方作出投資決定。 由於GEM上市公司一般為中小型公司，在GEM買賣的證券可能會較於主板買賣 之證券承受較大的市場波動風險，同時無法保證在GEM買賣的證券會有高流通 量的市場。 香港交易及結算所有限公司及聯交所對本公告之內容概不負責，對其準確性或 完整性亦不發表任何聲明，並明確表示概不就因本公告全部或任何部分內容而 產生或因倚賴該等內容而引致之任何損失承擔任何責任。 本公告的資料乃遵照聯交所《GEM證券上 ...

CHARACTERISTICS OF GEM OF THE STOCK EXCHANGE OF HONG KONG LIMITED (THE "STOCK EXCHANGE") GEM has been positioned as a market designed to accommodate small and mid-sized companies to which a higher investment risk may be attached than other companies listed on the Stock Exchange. Prospective investors should be aware of the potential risks of investing in such companies and should make the decision to invest only after due and careful consideration. Given that the companies listed on GEM are generally small ...

Financial Performance - Revenue for the six months ended June 30, 2022, was HK$19,404,000, a decrease of 22.2% compared to HK$24,960,000 for the same period in 2021[10] - Gross profit for the six months ended June 30, 2022, was HK$13,063,000, down 11.5% from HK$14,763,000 in the previous year[10] - Profit before taxation for the six months ended June 30, 2022, was HK$5,415,000, representing a decline of 27.8% from HK$7,500,000 in 2021[10] - Profit attributable to owners of the Company for the six months ended June 30, 2022, was HK$5,613,000, down 22.8% from HK$7,269,000 in the same period last year[11] - Basic and diluted earnings per share for the six months ended June 30, 2022, were 1.15 HK cents, compared to 1.68 HK cents for the same period in 2021[11] - Total comprehensive income for the period was HK$4,167,000, down 28.7% from HK$5,851,000 in the previous year[11] - Revenue for the three months ended June 30, 2022, was HK$11,011,000, a decrease of 23.8% compared to HK$14,318,000 for the same period in 2021[38] - Total revenue decreased from approximately HK$24,960,000 for the six months ended June 30, 2021, to approximately HK$19,404,000 for the six months ended June 30, 2022, a decline of about 22.5%[77] - Gross profit decreased from approximately HK$14,763,000 to approximately HK$13,063,000, representing a decline of about 11.5%[80] - Profit attributable to owners of the Company decreased from approximately HK$7,269,000 to approximately HK$5,613,000, a decline of about 22.8%[83] Assets and Liabilities - Current assets increased to HK$47,840,000 as of June 30, 2022, from HK$35,609,000 at the end of 2021, reflecting a growth of 34.2%[14] - Non-current assets decreased slightly to HK$13,806,000 as of June 30, 2022, from HK$14,170,000 at the end of 2021[14] - As of June 30, 2022, net current assets improved to HK$13,305, compared to a net liability of HK$250 as of December 31, 2021[15] - Total assets less current liabilities increased to HK$27,111, up from HK$13,920 at the end of 2021, indicating a significant improvement in financial position[15] - Trade receivables aged over 90 days increased significantly from HK$6,819,000 as of 31 December 2021 to HK$20,624,000 as of 30 June 2022[58] - Total trade payables increased from HK$9,474,000 as of 31 December 2021 to HK$12,840,000 as of 30 June 2022, with over 90 days payables rising from HK$4,981,000 to HK$9,916,000[62] Cash Flow and Financing - The company reported a net cash used in operating activities of HK$9,321 for the six months ended June 30, 2022, a decline from net cash generated of HK$9,463 in the same period of 2021[20] - Cash and cash equivalents decreased to HK$6,454 as of June 30, 2022, down from HK$10,489 a year earlier, indicating liquidity challenges[23] - The company raised HK$7,776 from the issuance of new shares during the period, contributing to its capital base[20] - The net cash generated from financing activities was HK$4,726, compared to a net cash used of HK$570 in the previous year, reflecting improved financing conditions[20] Operating Expenses - Operating expenses for the six months ended June 30, 2022, increased to HK$6,627,000, up 16.5% from HK$5,692,000 in 2021[10] - Employee headcount decreased from approximately 27 to approximately 20, while staff costs increased from approximately HK$3,467,000 to approximately HK$4,086,000[104] Corporate Governance and Compliance - The company has complied with the Corporate Governance Code for the reporting period, except for Code Provision A.2.1, which states that the roles of chairman and CEO should be separated[151] - The company has no CEO currently, and decisions are made by the executive director and overseen by the Board[152] - The company will continue to review its corporate governance practices to enhance standards and meet regulatory requirements[156] - All directors confirmed compliance with the required standard of dealings and the code of conduct regarding securities transactions during the six months ended June 30, 2022[146] Market Conditions and Risks - The Group's major business activities include sales and distribution of publications, advertising spaces, and organizing exhibitions, which have been impacted by COVID-19 restrictions[68] - The Group anticipates challenges from ongoing COVID-19 variants and will tighten control over operating costs to mitigate impacts[71] - The prolonged COVID-19 pandemic has resulted in ongoing travel restrictions and lockdowns affecting the Guangdong-Hong Kong-Macau Greater Bay Area[69] - The Group remains cautiously optimistic about its business despite the uncertainties posed by the pandemic[73] Share Capital and Equity - Share capital rose to HK$10,368, an increase from HK$8,640 as of December 31, 2021, reflecting new share issuance[18] - Reserves increased substantially to HK$17,030 from HK$5,369, indicating a strong retention of earnings[15] - The total equity of the company reached HK$27,111, compared to HK$13,920 at the end of 2021, showing a robust growth in shareholder value[15] - As of June 30, 2022, the Company had 518,400,000 shares in issue, with Mr. Lui Man Wah holding 320,023,300 shares, representing 61.73% of the total shareholding[130] Dividends - No dividend has been paid or proposed for the six months ended June 30, 2022, consistent with the same period in 2021[49] - The Board has recommended not to declare an interim dividend for the six months ended June 30, 2022, to retain more cash for operational needs and future development[113] Financial Standards and Reporting - The Group does not expect any significant impact from the adoption of new and revised Hong Kong Financial Reporting Standards in the foreseeable future[36] - The Group has not early adopted any new or revised Hong Kong Financial Reporting Standards that have been issued but are not yet effective[36] - The Audit Committee has reviewed the unaudited condensed consolidated financial results for the six months ended June 30, 2022, prior to recommending them to the Board for approval[160]