ELIFE HLDGS (00223) announced that the group anticipates recording a net profit attributable to shareholders of approximately HK$4.4 million for the six months ended September 30, 2025. This marks a significant turnaround compared to the net loss of about HK$69.9 million reported for the same period in 2024.

The shift to profitability is primarily attributed to: (i) A one-time non-recurring loss of HK$40.7 million recognized in the prior period related to the disposal of Admiral Glory Global Limited; (ii) A net reversal of expected credit loss provisions for trade and other receivables amounting to approximately HK$7.3 million in the current period, driven by management's efforts to improve collections. This contrasts with a net loss of HK$20.3 million in credit loss provisions during the previous period.

Despite the return to profitability, the group's revenue declined from HK$119.5 million in the prior period to HK$60.9 million, mainly due to reduced supply chain business revenue resulting from the suspension of the company's shares and resource allocation toward resuming trading.