Life Concepts Holdings Income Statement

Financials in millions HKD. Fiscal year is April - March.

Millions HKD. Fiscal year is Apr - Mar.

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Sep '25 Sep 30, 2025	Mar '25 Mar 31, 2025	Mar '24 Mar 31, 2024	Mar '23 Mar 31, 2023	Mar '22 Mar 31, 2022	Mar '21 Mar 31, 2021
Revenue	7.48	7.39	16.09	61.36	162.83	214.33
Revenue Growth (YoY)	-43.85%	-54.03%	-73.78%	-62.32%	-24.03%	-52.60%
Cost of Revenue	7.94	10.62	16.47	59.81	112.12	135.99
Gross Profit	-0.46	-3.22	-0.38	1.55	50.72	78.33
Amortization of Goodwill & Intangibles	-	-	-	2.02	4.05	5.76
Other Operating Expenses	6.27	6.83	4.54	14.72	22.5	32.2
Operating Expenses	8.29	7.93	4.98	26.71	51.87	95.02
Operating Income	-8.75	-11.15	-5.36	-25.16	-1.15	-16.69
Interest Expense	-6.7	-2.39	-0.39	-1.34	-2.98	-2.68
Interest & Investment Income	0.36	0.74	2.24	6.43	16.4	8.24
Other Non Operating Income (Expenses)	-0.3	-0	-0.4	-2.25	-9.34	-25.4
EBT Excluding Unusual Items	-15.39	-12.8	-3.91	-22.32	2.93	-36.52
Impairment of Goodwill	-	-	-	-	-	-1.46
Gain (Loss) on Sale of Assets	26.76	26.76	-	-0.06	-3.3	0.14
Asset Writedown	-	-	-8.68	-5.34	-6.89	-24.87
Other Unusual Items	35.45	35.45	-6.73	-6.74	-39.2	4.27
Pretax Income	46.82	49.42	-19.32	-34.46	-46.45	-58.45
Income Tax Expense	0.09	0.13	0.15	-1.86	-0.24	8.89
Earnings From Continuing Operations	46.74	49.29	-19.47	-32.59	-46.21	-67.34
Minority Interest in Earnings	0.68	0.38	-0.09	3.71	5.36	2.91
Net Income	47.41	49.67	-19.56	-28.88	-40.85	-64.43
Net Income to Common	47.41	49.67	-19.56	-28.88	-40.85	-64.43
Shares Outstanding (Basic)	107	107	95	65	41	41
Shares Outstanding (Diluted)	107	107	95	65	41	41
Shares Change (YoY)	2.89%	12.92%	45.50%	61.02%	-	-
EPS (Basic)	0.44	0.46	-0.21	-0.44	-1.01	-1.59
EPS (Diluted)	0.44	0.46	-0.21	-0.44	-1.01	-1.59
Free Cash Flow	-75.29	-12.31	12.21	6.38	-0.05	-22.07
Free Cash Flow Per Share	-0.70	-0.12	0.13	0.10	-0.00	-0.55
Gross Margin	-6.16%	-43.60%	-2.36%	2.53%	31.15%	36.55%
Operating Margin	-116.95%	-150.78%	-33.31%	-41.00%	-0.71%	-7.79%
Profit Margin	633.93%	671.73%	-121.58%	-47.07%	-25.09%	-30.06%
Free Cash Flow Margin	-1006.69%	-166.51%	75.91%	10.39%	-0.03%	-10.30%
EBITDA	-8.24	-10.97	-5.27	-21.99	6.75	-1.48
EBITDA Margin	-110.23%	-148.30%	-32.78%	-35.84%	4.15%	-0.69%
D&A For EBITDA	0.5	0.18	0.09	3.17	7.9	15.21
EBIT	-8.75	-11.15	-5.36	-25.16	-1.15	-16.69
EBIT Margin	-116.95%	-150.78%	-33.31%	-41.00%	-0.71%	-7.79%
Effective Tax Rate	0.18%	0.26%	-	-	-	-
Advertising Expenses	-	-	0.02	0.75	1.12	1.42

Updated Sep 30, 2025. Source: S&P Global Market Intelligence. Standard template. Financial Sources.