mF International Limited Announces First Six Months of Fiscal Year 2024 Financial Results

HONG KONG,Oct. 17,2024 --mF International Limited (the "Company" or "mF International") (Nasdaq: MFI),a Hong Kong-based experienced financial trading solution provider,today announced its unaudited financial results for the six months ended June 30,2024.

Mr. Chi Weng Tam,Executive Director and Chief Executive Officer of the Company,commented,"Despite facing certain revenue challenges,we have demonstrated resilience and adaptability in our business model. Our growth in subscriptions,hosting,support,maintenance,and white-label services reflects the increasing reliance of clients on our trading platforms and the demand for flexible solutions that meet varied needs. This highlights our efforts in retaining customers and diversifying our service offerings in a challenging environment. Additionally,we continue to make substantial investments to expand our business. In May 2024,we entered into two business development and marketing consulting agreements totaling US$1.6 million with consultants in China and Malaysia,which we believe may enable future growth. With the support from these professional consulting services,we are confident in our ability to adapt,explore new opportunities,and generate additional revenue in the years ahead. Moving forward,we are committed to enhancing our technological offerings,expanding our customer base in new regions,and investing strategically in our talent and infrastructure. We believe these steps will strengthen our market position and provide a robust foundation for sustainable growth and improved financial performance. We remain confident in our robust business strategy and our resilient,diversified service portfolio,which we expect may ultimately lead to the delivery of long-term value to our shareholders."

First Six Months of Fiscal Year 2024 Financial Highlights

Revenue was HK$12.5 million (US$1.6 million) for the six months ended June 30,2024,compared to HK$14.2 million for the same period last year.


Gross profit wasHK$5.3 million (US$0.7 million) for the six months ended June 30,compared to HK$7.3 million for the same period last year.


Net loss wasHK$5.5 million (US$0.7 million) for the six months ended June 30,compared to net income of HK$2.2 million for the same period last year.


Basic and diluted loss per share wasHK$0.45 (US$0.06) for the six months ended June 30,compared to basic and diluted earnings per share of HK$0.19 for the same period last year.

First Six Months of Fiscal Year 2024 Financial Results

Revenue

Revenue was HK$12.5 million (US$1.6 million) for the six months ended June 30,which decreased by 11.9% from HK$14.2 million for the same period last year,primarily because of a plunge in revenue from initial set up,installation and customization services,liquidity service and quotes/news/package subscription services,partially offset by an increase in subscriptions,support and maintenance services,and white label service.


Revenue from initial set up,installation and customization services was HK$1.1 million (US$0.1 million) for the six months ended June 30,which decreased by 69.8% from HK$3.7 million for the same period last year. The decrease was mainly due to the decreased demand for customization services.


Revenue from subscriptions was HK$5.4 million (US$0.7 million) for the six months ended June 30,which increased by 7.3% from HK$5.0 million for the same period last year. The increase in subscription revenue represented an increase in the access right to the Company's trading platforms granted to those customers to whom it had delivered the initial set up or customization of the trading platforms in the prior year.


Revenue from hosting,support and maintenance services was HK$2.3 million (US$0.3 million) for the six months ended June 30,which increased by 17.7% from HK$2.0 million for the same period last year. The increase in this revenue stream aligned with the increment in licensing revenue.


Revenue from liquidity services was HK$1.0 million (US$0.1 million) for the six months ended June 30,which decreased by 20.4% from HK$1.2 million for the same period last year. The decrease was mainly due to a lower transaction volume.


Revenue from white label services was HK$1.5 million (US$0.2 million) for the six months ended June 30,which increased by 55.6% from HK$1.0 million for the same period last year. The increase was mainly due to the growth in the number of customers in this revenue stream.


Revenue from quotes/news/package subscription services was HK$1.2 million (US$0.2 million) for the six months ended June 30,which decreased by 10.4% from HK$1.3 million for the same period last year. The decrease was driven by the type of data feed service package subscribed by the customers. During the six months ended June 30,the Company's customers subscribed to the basic data feed service instead of premium service package.

Cost of Revenue

Cost of revenue was HK$7.2 million (US$0.9 million) for the six months ended June 30,which increased by 4.2% from HK$6.9 million for the same period last year,which was mainly driven by a spike in employee compensation and benefits by HK$0.9 million,partially offset by a reduction in amortization of intangible assets by HK$0.6 million.

Gross Profit

Gross profit was HK$5.3 million (US$0.7 million) for the six months ended June 30,which decreased by 27.2% from HK$7.3 million for the same period last year.

Operating Expenses

Total operating expenses were HK$11.6 million (US$1.5 million) for the six months ended June 30,increased by 147.0% from HK$4.7 million for the same period last year.


Selling and marketing expenses were HK$0.9 million (US$0.1 million) for the six months ended June 30,compared to HK$0.08 million for the same period last year,mainly because the Company contracted two consultants to assist it in exploring new customers and planning its business strategy,and marketing and promotional activities.


Research and development expenses wereHK$0.1 million (US$0.01 million) for the six months ended June 30,from nil for the same period last year,as the Company intends to expand its software development team's software development capacity to continue to improve existing functions and develop new functions.


General and administrative expenses wereHK$10.6 million (US$1.4 million) for the six months ended June 30,compared to HK$4.6 million for the same period last year,because of a surge in employee compensation and benefits of HK$1.8 million,insurance expense of HK$0.4 million,legal and professional fees of HK$3.7 million and travel expenses by HK$0.1 million. During the six months ended June 30,the Company offered an appreciation bonus and compensation increase to its executives and staff. The Company also incurred additional insurance coverage cost for its directors and executives as well as audit fees,legal fees,transfer agent fees,investor relations,printing,and advisory fees subsequent to the completion of its initial public offering. Its travel expenses also increased during the six months ended June 30,2024 as its executives travelled for conferences and business meetings.

Total Other Expense

Total other expenses,net was HK$0.1 million (US$0.02 million) for the six months ended June 30,compared to HK$0.2 million for the same period last year.

Net Income (Loss)

Net loss was HK$5.5 million (US$0.7 million) for the six months ended June 30,compared to net income of HK$2.2 million for the same period last year.

Basic and Diluted Earnings (Loss) per Share

Basic and diluted loss per share was HK$0.45 (US$0.06) for the six months ended June 30,compared to basic and diluted earnings per share of HK$0.19 for the same period last year.

Financial Condition

As of June 30,the Company had cash and restricted cash of HK$32.8 million (US$4.2 million),compared to HK$6.8 million as of June 30,2023.

Net cash used in operating activities was HK$17.7 million (US$2.3 million) for the six months ended June 30,compared to net cash provided by operating activities of HK$3.9 million for the same period last year.

Net cash used in investing activity was HK$3.7 million (US$0.5 million) for the six months ended June 30,compared to HK$2.1 million for the same period last year.

Net cash provided by financing activities was HK$47.5 million (US$6.1 million) for the six months ended June 30,compared to net cash used in financing activities of HK$7.0 million for the same period last year.

Exchange Rate Information

Translations of amounts from HK$ into US$ as of and for the years ended June 30,2024 are solely for the convenience of the reader and were calculated at the noon buying rate of US$1=HK$7.8083,which was the foreign exchange rate on June 28,as published in H.10 statistical release of the United States Federal Reserve Board in its weekly release on July 1,2024.

About mF International Limited

mF International Limited is a British Virgin Islands holding company with three operating subsidiaries in Hong Kong. The Company's principal Hong Kong subsidiary,m-FINANCE Limited ("mF," or "m-FINANCE"),is a Hong Kong-based experienced financial trading solution provider principally engaged in the development and provision of financial trading solutions via internet or platform as software as a service,or SaaS. m-FINANCE has approximately 20 years of experience providing real-time mission critical forex,bullion/commodities trading platform solutions,financial value-added services,mobile applications and financial information for brokers and institutional clients in the region. With clients located over mainland China,Hong Kong and Southeast Asia,m-FINANCE provides customers with the mF4 Trading Platform,Bridge and Plugins,CRM System,ECN System,Liquidity Solutions,Cross-platform "Broker+" Solution,Social Trading Apps and other value-added services. For more information,please visit the Company's website: https://ir.m-finance.com/.

Forward-Looking Statements

Certain statements in this announcement are forward-looking statements. These forward-looking statements involve known and unknown risks and uncertainties and are based on the Company's current expectations and projections about future events that the Company believes may affect its financial condition,results of operations,business strategy and financial needs. Investors can find many (but not all) of these statements by the use of words such as "approximates," "believes," "hopes," "views," "expects," "anticipates," "estimates," "projects," "intends," "plans," "will," "would," "should," "could," "may" or other similar words. The Company undertakes no obligation to update or revise publicly any forward-looking statements to reflect subsequent occurring events or circumstances,or changes in its expectations,except as may be required by law. Although the Company believes that the expectations expressed in these forward-looking statements are reasonable,it cannot assure you that such expectations will turn out to be correct,and the Company cautions investors that actual results may differ materially from the anticipated results and encourages investors to review other factors that may affect its future results in the Company's registration statement and other filings with the U.S. Securities and Exchange Commission.

For investor and media inquiries,please contact:

mF International Limited


Investor Relations Department


Email: ir@m-finance.net

Ascent Investor Relations LLC


Tina Xiao


Phone: +1-646-932-7242


Email: investors@ascent-ir.com

mF International Limited and Subsidiaries

Unaudited Condensed Consolidated Balance Sheets

As of December 31,2023 and June 30,2024


December 31,2023


June 30,2024


June 30,2024


HK$


HK$


US$


Assets


Current assets


Cash


6,810,418


30,506,308


3,906,908


Restricted cash


-


2,340,000


299,681


Accounts receivable,net


2,579,475


1,112,573


142,486


Prepaid expenses,current


371,143


12,922,493


1,654,969


Deposits and other current assets


-


403,250


51,644


Investment at fair value


343,862


343,862


44,038


Total current assets


10,104,898


47,628,486


6,099,726


Non-current assets


Property and equipment,net


36,511


28,356


3,632


Intangible assets,net


15,336,589


16,584,716


2,123,986


Operating lease right-of-use assets


2,957,515


2,258,388


289,229


Prepaid expenses,non-current


-


5,594,226


716,446


Long term deposit


431,972


431,972


55,322


Deferred initial public offering ("IPO") costs


4,984,334


-


-


Total non-current assets


23,746,921


24,897,658


3,188,615


Total assets


33,851,819


72,526,144


9,288,341


Liabilities and Shareholders' Equity


Current liabilities


Accrued expenses and other payables


1,782,265


376,731


48,248


Amount due to a related party


306,110


306,110


39,203


Bank borrowings,current


3,863,852


3,923,880


502,527


Contract liabilities


4,619,690


9,489,991


1,215,372


Operating lease liabilities,current


1,392,826


1,406,045


180,071


Income tax payable


217,478


93,409


11,963


Total current liabilities


12,182,221


15,596,166


1,997,384


Non-current liabilities


Bank borrowings,non-current


6,062,904


4,101,554


525,281


Operating lease liabilities,non-current


1,570,307


852,343


109,159


Deferred tax liabilities,292,955


1,399,592


179,244


Total non-current liabilities


9,926,166


6,353,489


813,684


Total liabilities


22,108,387


21,949,655


2,811,068


COMMITMENTS AND CONTINGENCIES


Shareholders' equity


Ordinary shares,authorized to issue an


unlimited number of ordinary shares of no par


value,11,585,000 and 13,251,667 shares


issued and outstanding as of December 31,


2023 and June 30,respectively


3,900


3,900


500


Additional paid-in capital


2,042,379


46,418,547


5,950,728


Retained earnings


9,778,545


4,231,954


541,565


Accumulated other comprehensive loss


(81,392)


(77,912)


(15,520)


Total shareholders' equity


11,743,432


50,576,489


6,477,273


Total liabilities and shareholders' equity


33,341


mF International Limited and Subsidiaries

Unaudited Condensed Consolidated Statements of Operations and Comprehensive Income

For the Six Months Ended June 30,2023 and 2024


For the six months ended June 30,


2023


2024


2024


HK$


HK$


US$


Revenue


14,153,693


12,470,969


1,597,143


Cost of revenue


6,896,648


7,184,748


920,142


Gross profit


7,257,045


5,286,221


677,001


Operating expenses


Selling and marketing expense


79,200


918,731


117,661


Research and development expense


-


109,231


13,989


General and administrative expense


4,620,203


10,580,763


1,355,066


Total operating expenses


4,699,403


11,608,725


1,486,716


Income (loss) from operations


2,557,642


(6,322,504)


(809,715)


Other income (expense)


Other income (expenses),net


43,643


(18,096)


(2,318)


Realized loss on disposal of financial assets at fair value


(7,874)


-


-


Change in fair value on financial assets at fair value


(2,091)


-


-


Interest expense,net


(201,624)


(99,354)


(12,724)


Total other expense,net


(167,946)


(117,450)


(15,042)


Income (loss) before income taxes


2,389,696


(6,439,954)


(824,757)


Income tax expense (benefit)


169,358


(893,363)


(114,412)


Net income (loss)


2,220,338


(5,546,591)


(710,345)


Other comprehensive loss


Foreign currency translation adjustment


(157)


3,480


(5,099)


Comprehensive income


2,181


(5,543,111)


(715,444)


Weighted average shares outstanding – basic and diluted*


11,000


12,196,111


12,111


Earnings (loss) per share – basic and diluted*


0.192


(0.45)


(0.06)


* Giving retroactive effect to the 1 for 231.7 share split effected on August 11,2023.