MODERN BEAUTY SALON HOLDINGS LIMITED 現代美容控股有限公司 /18 中期報告 現代美容控股有限公司 香港九龍九龍灣啟祥道9號信和工商中心6樓 電話 : (852) 2866 2377 傳真 : (852) 2804 6607 電郵 : ir@modernbeautysalon.com 網址 : www.modernbeautysalon.com INTERIM REPORT 2017 MODERN BEAUTY SALON HOLDINGS LIMITED 6/F, Sino Industrial Plaza, 9 Kai Cheung Road, Kowloon Bay, Kowloon, Hong Kong Tel: (852) 2866 2377 Fax: (852) 2804 6607 Email: ir@modernbeautysalon.com Website: www.modernbeautysalon.com MODERN BEAUTY INTERIM REPORT 中期報告 2017 /18 Stock Code 股份代號 919

2 2 3 6 7 8 9 14 15 16 17 19 20 21

2 28 217,900 224,400 2.9% PicoWay FDA 300 450 PicoWay 13 p.e.n be Beauty Shop Y.U.E Advanced Natural Bioline BeYu Malu Wilz80 264,956,000236,037,000 9.2% 9.7%

2017/18 3 3 3 6 9,219,0009,041,000 20.5% 17.9% 11 27,207,000 26,043,000 25,927,0005.5% 33.3% 2 13.1% 314,093,000 229,996 73.2% 260,289 72.0% -11.6% 49,828 15.9% 54,738 15.2% -9.0% 22,272 7.1% 30,678 8.5% -27.4% 302,096 96.2% 345,705 95.7% -12.6% 11,997 3.8% 15,705 4.3% -23.6% 314,093 100% 361,410 100% -13.1% 12.3% 203,000,000 231,557,000 6.0% 26,996,000 28,732,000 54,738,0009.0% 49,828,000 27.4% 22,272,000 23.6% 11,997,000

4 181,647,0006.7% 169,403,000 1,474 3.1% 1,429 53.9% 50.3% 70,124,000 72,864,00022.3% 20.2% 36 248,000257,000 3.5% 101 20,0002,000 12.5% 13,058,000 63.5% 7,008,000 1,714,000 2,560,000 0.5%0.7% 1,944,000 15,890,000 0.19 1.79

2017/18 5 1 8,740,000 111,182,000 204,002,000 244,605,000 0.1% 14,732,000 1,174,000 3,543,000 1,098,000

6 54,339,000 54,235,000 169,403,000 181,647,000 6.7%1,429 1,474 1,05669123 98 5132

2017/18 7 CIDESCO ITEC CIBTAC

8 M&C Corporate Services Limited PO Box 309 GT Ugland House South Church Street George Town, Grand Cayman Cayman Islands 9 6 10 8 183 22 1 4-4A 919 ir@modernbeautysalon.com www.modernbeautysalon.com

2017/18 9 XV 352 1 677,247,942 677,247,942 74.88% 2 650,000 650,000 0.07% 185,000 185,000 0.02% 172,000 172,000 0.02% 1. 904,483,942 2. XV XV78 352

10 336 1 677,247,942 677,247,942 4 74.88% 2 650,000 650,000 0.07% 650,000 650,000 0.07% 3 677,247,942 677,247,942 4 74.88% TMF (Cayman) Ltd 5 677,247,942 677,247,942 4 74.88% Kelday International Limited 5 677,247,942 677,247,942 4 74.88% Allied Chance Management Limited 5 677,247,942 677,247,942 4 74.88% Allied Wealth Limited 5 209,247,942 209,247,942 6 23.13% Silver Compass Holdings Corp. 5 367,200,000 367,200,000 6 40.60% Silver Hendon Enterprises Corp. 5 100,800,000 100,800,000 6 11.14%

2017/18 11 1. 904,483,942 2. 3. 4. TMF (Cayman) Ltd. 5 5. Allied Wealth Limited Silver Compass Holdings Corp. Silver Hendon Enterprises Corp. Allied Chance Management LimitedAllied Chance Management LimitedKelday International LimitedTMF (Cayman) Ltd. Allied Chance Management Limited Kelday International Limited 6. 677,247,942 45 336 A.2.1 E.1.2 E.1.2 A.2.1 E.1.2 E.1.2

12 13.51B(1) Ellipsiz Communications Ltd ECL ECL

2017/18 13

14 1540 34 34 2410 34 10 8

2017/18 15 6 314,093 361,410 7 2,150 2,298 (13,576) (9,765) (1,714) (2,560) (7,279) (7,085) (13,058) (14,920) (169,403) (181,647) (7,008) (19,215) (70,124) (72,864) (33,903) (35,951) 178 19,701 219 310 8(a) (1,623) 162 86 1,148 1,250 13(c) (2,038) (41) 8 (331) 19,683 9 (1,613) (3,793) (1,944) 15,890 (1,702) 15,620 (242) 270 (1,944) 15,890 10 (0.19) 1.79 (0.19) 1.79 21 4019(a)

16 (1,944) 15,890 (1,008) (711) 675 (1,008) (36) (2,952) 15,854 (2,710) 15,584 (242) 270 (2,952) 15,854 21 40

2017/18 17 11 71,485 63,424 13,032 12,870 12 2,294 2,342 13 1,070 3,108 14 19,634 14,864 15,527 14,864 123,042 111,472 24,194 29,344 14 207,305 205,147 9,301 5,572 54,339 54,235 5,407 5,234 15 204,002 244,605 504,548 544,137 16 89,761 87,265 17 410,937 439,367 19(a)(ii) 11,306 3,570 1,567 515,574 528,199 (11,026) 15,938 112,016 127,410

18 834 822 20(b) 1,148 834 1,970 111,182 125,440 19(b) 90,448 90,448 18,351 32,367 108,799 122,815 2,383 2,625 111,182 125,440 21 40

2017/18 19 87,400 289,999 4,734 170 (374,921) 828 84,870 3,552 64,730 161,362 505 161,867 (172) 1,668 (84,870) (5,528) (88,902) (88,902) 87,400 289,827 4,734 170 (373,253) 828 3,552 59,202 72,460 505 72,965 4 15,620 15,620 270 15,890 (711) (711) (711) 675 675 675 (36) 15,620 15,584 270 15,854 19(b) (170) 170 2,367 2,367 19(a)(ii) (5,244) (5,244) (5,244) 87,400 289,827 4,734 (373,253) 792 3,552 69,748 82,800 3,142 85,942 90,448 318,791 (373,253) (107) 3,552 83,384 122,815 2,625 125,440 (1,702) (1,702) (242) (1,944) (1,008) (1,008) (1,008) (1,008) (1,702) (2,710) (242) (2,952) 19(a)(ii) (11,306) (11,306) (11,306) 90,448 318,791 (373,253) (1,115) 3,552 70,376 108,799 2,383 111,182 21 40

20 (20,244) (1,521) (3,719) (7,574) (23,963) (9,095) (14,732) (1,174) (157) (113) (14,889) (1,287) (1,840) (1,840) (38,852) (12,222) 15 244,605 366,652 (1,751) (87) 15 204,002 354,343 21 40

2017/18 21 1 M&C Corporate Services Limited PO Box 309 GT, Ugland House, South Church Street, George Town, Grand Cayman, Cayman Islands 96 2 34 3 34 11,026,000 410,937,000 12 2410 14

22 2 3 4 3 (49) (1,574) (1,623) 21,257 (1,574) 19,683 17,464 (1,574) 15,890 17,194 (1,574) 15,620 1.97 (0.18) 1.79 1.79 1.79 17,428 (1,574) 15,854 17,158 (1,574) 15,584

2017/18 23 5 (a) 302,096 11,997 314,093 8,366 5,435 13,801 562,136 12,673 574,809 (488,387) (8,972) (497,359)

24 5 (a) 345,705 15,705 361,410 26,654 7,521 34,175 591,710 15,418 607,128 514,458 9,853 524,311 (b) 13,801 34,175 2,150 2,298 219 310 (1,623) 162 86 1,148 1,250 (2,038) (41) (15,773) (16,772) (1,613) (3,793) (1,944) 15,890

2017/18 25 6 302,096 345,705 11,997 15,705 314,093 361,410 7 142 824 445 119 144 268 268 797 1,441 2,150 2,298

26 8 (a) 1,764 (141) 1,623 (b) 1,787 1,750 6,193 6,198 13(a) 1,802 9 1,586 2,673 632 2,048 (605) (928) 1,613 3,793 16.5%16.5%

2017/18 27 9 10 (a) 1,702,000 15,620,000904,483,942 873,996,190 (b) 1,702,000 15,620,000 904,483,942 873,996,190 (i) (1,702) 15,620 (1,702) 15,620 (ii) 904,483,942 873,996,190 904,483,942 873,996,190 18

28 11 14,732,000 1,174,000 12 1,328 1,203 2,531 37 34 71 1,365 1,237 2,602 189 189 112 112 7 7 308 308 1,057 1,237 2,294 1,139 1,203 2,342 13 3,108 3,108 (2,038) 1,070 3,108

2017/18 29 13 (a) Care Plus International Pty Limited Main Deal LimitedCare Plus International Pty Limited Care Plus 49%Care Plus2% Care Plus 2% Care PlusCare Plus 3 3 Care Plus 3 Care Plus51% Care Plus 1,802,000 8(b) 1,070,000 108,000 (b) 51% 51%1 2,038,000

30 13 (c) 3% 10%3% 24% 2,038,000 2,038,000 14 19,634 14,864 35,272 33,676 (828) (828) 34,444 32,848 134,173 133,818 35,564 35,807 23(c) 3,124 2,674 207,305 205,147 226,939 220,011

2017/18 31 14 0 30 18,120 17,080 31 60 7,130 6,051 61 90 5,235 5,262 91 180 3,839 4,349 180 120 106 34,444 32,848 7 180 7 180 15 143,549 169,388 60,453 75,217 204,002 244,605 16 806 2,392 85,615 82,553 23(c) 1,425 1,434 23(c) 1,915 886 89,761 87,265

32 16 90 777 2,354 90 29 38 806 2,392 5,530,0005,663,000 17 410,937 439,367 18 250,000,000 1,000,000 1.05 2%

2017/18 33 18 158,000,000150,476,190 32,012,000 30,487,752 59,988,000100% 92,671 2,590 (3,261) (32,012) (59,988) 1,266 (1,266) 3.68

34 19 (a) (i) 1 8,740 (ii) 1.25 0.6 11,306 5,244

2017/18 35 19 (b) 0.1 10,000,000,000 1,000,000 10,000,000,000 1,000,000 904,483,942 90,448 873,996,190 87,400 18 30,487,752 3,048 0.1 904,483,942 90,448 904,483,942 90,448 0.00242,500,000 36 1.050.1 170,000

36 20 (a) 13 1,148 1,148 (b) 13(b) 1,148,000

2017/18 37 20 (b) 1,148 1,259 (1,148) (1,245) 1,143 (9) 1,148 21 (a) 66,104 60,031 50,687 45,452 116,791 105,483

38 21 (b) 3,543 1,098 22 23 (a) 558 558 5,582 5,585 53 55 6,193 6,198

2017/18 39 23 (b) (ii) 184 1,275 1,612 867 826 4,335 4,498 372 367 1,668 1,688 8,925 8,537 4,131 4,085 6,732 6,931 1,785 1,658 30,090 30,386 (iii) 268 268 (iv) 1,764

40 23 (b) A (v) 865 867 B (vi) 902 698 C (vii) 287 265 2,054 1,830 (i) (ii) (iii) (iv) (v) A (vi) B (vii) C (c) 24 4 25

MODERN BEAUTY SALON HOLDINGS LIMITED 現代美容控股有限公司 /18 中期報告 現代美容控股有限公司 香港九龍九龍灣啟祥道9號信和工商中心6樓 電話 : (852) 2866 2377 傳真 : (852) 2804 6607 電郵 : ir@modernbeautysalon.com 網址 : www.modernbeautysalon.com INTERIM REPORT 2017 MODERN BEAUTY SALON HOLDINGS LIMITED 6/F, Sino Industrial Plaza, 9 Kai Cheung Road, Kowloon Bay, Kowloon, Hong Kong Tel: (852) 2866 2377 Fax: (852) 2804 6607 Email: ir@modernbeautysalon.com Website: www.modernbeautysalon.com MODERN BEAUTY INTERIM REPORT 中期報告 2017 /18 Stock Code 股份代號 919