UMP Healthcare Holdings Limited provided group earnings guidance for the six months ended 31 December 2023. The board of directors of the Company informed the shareholders of the company and potential investors that, based on a preliminary assessment of the Group's latest unaudited consolidated management accounts for the six months ended 31 December 2023, despite there was a mild increase in revenue, the unaudited consolidated profit attributable to owners of the Company is expected to be approximately HKD 15.0 million, a decrease of approximately 64.7% with reference to the unaudited consolidated profit attributable to owners of the Company of HKD 42.5 million for the six months period ended 31 December 2022. The decrease in the unaudited consolidated profit attributable to owners of the Company was mainly attributable to the following factors: an increase in the cost of service including the professional services expenses and cost of inventories consumed during the Interim Period 2023/24 compared to the Interim Period 2022/23; an increase in human resources costs and rental charges mainly to complement the opening of two new imaging centres that have commenced business in February and May 2023 respectively and are currently in a ramping-up phase; and an increase in depreciation charge in relation to the capital investment in medical equipment for the new medical and imaging centres.