Seven Elements Investment Holdings Ltd. released audited results for the year ended 31 March 2026. Revenue contracted 13.2% year-on-year to HK$171.72 million, but gross profit expanded 65.4% to HK$34.76 million, lifting gross margin to 20.2% from 10.6% in FY 2025.

Net loss attributable to shareholders narrowed sharply to HK$10.09 million from HK$77.81 million, driven by a HK$28.09 million reduction in other losses, a HK$26.74 million swing from provision to reversal of expected-credit-loss allowances, and a 22.4% drop in administrative expenses to HK$34.62 million. Basic and diluted loss per share improved to HK0.16 cent (FY 2025: HK1.26 cents).

Segment revenue movements: • Leasing of machinery fell 43.7% to HK$27.28 million amid weaker demand for traditional generators. • Trading of machinery dropped 68.0% to HK$0.78 million. • Property management income rose 13.5% to HK$96.10 million on higher commission-basis revenue. • Property leasing, subletting and retail declined 42.8% to HK$32.79 million. • Money-lending interest income surged 201.7% to HK$14.75 million on a larger loan book and higher rates. • A new insurance brokerage segment contributed HK$0.02 million.

Cost of sales and services decreased 22.6% to HK$136.95 million, reflecting lower leasing volumes and efficiency gains. Net finance income improved to HK$1.35 million (FY 2025: HK$0.54 million) as borrowings were fully repaid.

Cash and bank balances stood at HK$26.78 million at year-end, with no outstanding borrowings and lease liabilities of HK$12.70 million, leaving the group in a net cash position. Current ratio was 2.2 times (31 March 2025: 2.7 times).

Capital expenditure totaled HK$50.51 million, chiefly for machinery purchases and retail outlet fit-outs. No final dividend was declared.

Post-balance-sheet, the group is progressing with pending acquisitions of a Hong Kong securities company (consideration up to HK$20.00 million) and an asset management company (up to HK$10.00 million); both remain incomplete.

Headcount fell to 238 employees (FY 2025: 395), reducing staff costs to HK$39.10 million. Management plans to maintain a low-leverage profile while seeking new business opportunities in a challenging operating environment.