Charming Medical Ltd
For the period ended Mar 31, 2026. Filed Mar 31, 2026.
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Mar 31, 2026 · Filed Mar 31, 2026
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Contents
EX-99.1 · Segment reporting
Segment reporting
ASC Topic 280, Segment Reporting, establishes standards for reporting information about operating segments on a basis consistent with the Company’s internal organizational structure as well as information about geographical areas, business segments and major customers in financial statements for details on the Company’s business segments. The Company’s chief operating decision maker (“CODM”) is the Chief Executive Officer. The Company’s CODM assess the Group’s performance and results of operations on a consolidated basis. The Company uses the “management approach” in determining reportable operating segments. The management approach considers the internal organization and reporting used by the Company’s CODM for making operating decisions and assessing performance as the source for determining the Company’s reportable segments. Management, including the CODM, uses revenue as the profitability measure in making decisions about allocating resources and assessing performances. Based on management’s assessment, the Company has determined that it has only one operating segment. All assets of the Company are located in Hong Kong and all revenue is generated in Hong Kong.
The following table presents summary information of the Company’s single segment for the six months ended September 30, 2025 and 2024, respectively:
| For the six months ended | ||
|---|---|---|
| September 30, | ||
| 2025 | 2024 | |
| US$ | US$ | |
| REVENUES | ||
| Beauty, wellness and postpartum services | 1,993,898 | 2,905,920 |
| Sales of products | 82,832 | 52,588 |
| Franchise | 83,205 | — |
| TOTAL REVENUES | 2,159,935 | 2,958,508 |
| OPERATING COST AND EXPENSES | ||
| Cost of sales of products | 30,523 | 6,292 |
| Advertising and promotion expenses | 355,370 | 583,963 |
| Staff costs and employee benefits | 885,095 | 895,988 |
| Rental and building management expenses | 291,664 | 331,380 |
| Professional expenses | 269,320 | 137,566 |
| Depreciation | 124,839 | 155,931 |
| Bank charges | 74,128 | 103,094 |
| Consumables | 55,135 | 65,080 |
| Other general and administrative expenses* | 168,248 | 124,365 |
| TOTAL OPERATING EXPENSES | 2,254,322 | 2,403,659 |
| (LOSS) INCOME FROM OPERATIONS | (94,387) | 554,849 |
| OTHER INCOME (EXPENSE) | ||
| Interest income | 13,283 | 28,320 |
| Interest expense | (10,966) | (11,280) |
| Unrealized gain from trading securities | 10,567 | — |
| Other income (expense) | 39,404 | (13,971) |
| TOTAL OTHER INCOME, NET | 52,288 | 3,069 |
| (LOSS) INCOME BEFORE INCOME TAX | (42,099) | 557,918 |
| INCOME TAX EXPENSES | (30,879) | (89,101) |
| NET (LOSS) INCOME | (72,978) | 468,817 |
| * | Other general and administrative expenses included staff trainings, recruiting and referral fees, office expenses, entertainment, utilities, etc.. |
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