Revenue: HKD 94.65 million for QQ3 2024, YoY +98.49%, QoQ -10.22%. Gross Profit: HKD 1.96 million, Gross Margin 2.07% (YoY -60.54%, QoQ -70.84%). Operating Income: HKD -40.15 million, Operating Margin -42.42% (YoY and QoQ not consistently reported in the data). EBITDA: HKD -51.96 million, EBITDA Margin -54.90%. Net Income: HKD -9.08 million, Net Margin -9.59% (YoY not disclosed for net in isolation; QoQ not disclosed). EPS: HKD -0.0245, Diluted -0.0245; YoY EPS change -2.94%, QoQ -295.16%. Balance Sheet: Total Assets HKD 977.51 million; Total Liabilities HKD 629.09 million; Total Equity HKD 317.82 million. Cash & Equivalents: HKD 210.49 million; Cash & Short-Term Investments: HKD 342.88 million; Net Debt: HKD -66.28 million (net cash). Current Ratio 1.317, Quick Ratio 1.289, Cash Ratio 0.471. Revenue efficiency measures show Asset Turnover 0.097 and Inventory Turnover 7.33. Valuation: Price-to-Book 1.40, Price-to-Sales 4.69; Enterprise Value multiples negative due to cash-rich balance sheet. Earnings per share and share count reflect a base of 370.14 million weighted-average shares with potential dilutive impact (diluted 767.80 million).