Roma Green Finance Limited reported a negative bottom line for QQ4 2023, delivering a net loss of HKD 2.04 million on revenue of HKD 2.41 million. The gross margin stood at 32.8%, supported by a gross profit of HKD 0.79 million, but operating expenses overwhelmed top-line performance, yielding an EBITDA of HKD -2.17 million and an operating loss of HKD -2.18 million. On the plus side, liquidity metrics remained robust with a current ratio of 10.9 and no outstanding debt, implying a cushioned balance sheet as the company navigates a growth phase in ESG advisory services. Year-over-year revenue declined about 5% while sequential performance improved during the quarter, suggesting initial benefits from cost controls or client onboarding initiatives but insufficient scale to convert into profits. Management commentary is not provided in the dataset; the narrative is anchored in the reported figures and qualitative implications for investors.