Raytech Holding Ltd. has released its annual results for the fiscal year ending March 31, 2024. The company, which operates primarily in Hong Kong, reported a variation in its consolidated revenues compared to the previous year. However, specific figures on sales or revenue changes were not detailed in the provided context. The company calculates earnings per share $(EPS)$ in accordance with ASC 260, which requires the presentation of both basic and diluted EPS. Basic EPS is calculated as net income divided by the weighted average ordinary shares outstanding during the period. Diluted EPS considers the potential effect of convertible securities, options, and warrants as if they had been converted at the beginning of the periods presented. Raytech Holding Ltd. highlighted several risks and uncertainties that could affect its operations, particularly related to the political, economic, and legal environments in Hong Kong. The company noted that these factors, along with foreign currency exchange risks, could influence its financial condition and results of operations. In terms of outlook, the company stated that the adoption of a new accounting standard effective January 1, 2023, is not expected to have a significant impact on its consolidated financial statements. However, the ultimate effect will depend on the size and frequency of future acquisitions. The company does not anticipate other recently issued accounting standards to materially affect its financial statements.