BExcellent Group adjusts annual results, revises loss figures down

BExcellent Group Holdings Limited has provided clarification regarding its annual results announcement for the financial year ended July 31, 2025, specifically optimizing the presentation of "Other (losses) gains – net." The updated figures indicate a decrease in fair value of investment property of HK$(3,900) for 2025, compared to HK$(3,400) in 2024. A fair value gain on financial asset at fair value through profit or loss – contingent consideration receivables was HK$4,237 in 2025.

The fair value (loss) gain on financial assets at fair value through profit or loss – listed equity securities was HK$(5,804) in 2025, a shift from a gain of HK$3,200 in 2024. Exchange differences – net amounted to HK$207 in 2025, compared to HK$(109) in 2024. This recalculation leads to a total "Other (losses) gains – net" of HK$(5,260) for 2025, compared to HK$(309) in 2024.

Consequently, the adjusted loss of the group for the financial year ended July 31, 2025, decreased by 32.3% from HK$21.9m to HK$14.8m. This adjusted loss excludes the decrease in fair value of investment property, impairment loss of intangible asset, and fair value changes on financial assets at fair value through profit or loss in respect of listed equity securities. The net fair value loss on financial assets at fair value through profit or loss remains at HK$1,567,000.