Simplicity Holding Limited (8367) reported revenue of approximately HK$43.88 million for the six months ended 30 September 2025, representing a 10.41% decrease compared with HK$48.98 million for the same period in 2024. According to the announcement, the drop in overall revenue was primarily attributed to challenging market conditions in the restaurant segment.

Loss attributable to owners of the Company stood at approximately HK$9.29 million, narrowing from HK$10.89 million in the prior-year period. Basic loss per share was HK cents 0.13, compared with HK cents 0.19 in 2024. The board of directors did not recommend any interim dividend.

The Group’s business segments include restaurant operations, sales of food ingredients and beverages, and aircraft engine stand repairing and maintenance services. The restaurant division reported a reduction in revenue compared with the same period last year due to market volatility, while the aircraft engine stand service contributed a significant portion of revenue during the reporting period.

Management stated that the condensed consolidated financial statements were prepared on a going concern basis, highlighting measures such as fund-raising options and cost control initiatives. The announcement also indicated that the Group continues to adopt a prudent approach in managing cash balances and will periodically review its strategies to respond to market changes.

As of 30 September 2025, no material acquisitions, disposals, or significant investments were noted. The announcement confirmed that the Group did not have any material contingent liabilities or outstanding capital commitments, and it does not anticipate the payment of an interim dividend for the period.