Company: CLIK
Filing Date: 2025-10-24
Form Type: 20-F
Source: 0001493152-25-019286
Chunk: 57

Company: Click Holdings Ltd.
Filing Date: 2025-10-24
Form: 20-F
Item: Item 5
Chunk 57
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ITEM
5. OPERATING AND FINANCIAL REVIEW AND PROSPECTS

The
following discussion of our financial condition and operating results is based upon our consolidated financial statements and related
notes included elsewhere in this Annual Report. This Annual Report contains forward-looking statements. See “ Forward-Looking Information.”
In evaluating our business, you should carefully consider the information provided under the caption “ Risk Factors” of our
Prospectus. We caution you that our businesses and financial performance are subject to substantial risks and uncertainties.

A. Operating Results

Overview

We
are a human resources solutions provider, specializing in offering comprehensive human resources solutions in three principal sectors,
namely (i) professional solution services, (ii) nursing solution services, and (iii) logistics and other solution services. We primarily
focus on talent sourcing and the provision of temporary and permanent personnel to customers. Our primary market is Hong Kong and our
diverse clientele includes accounting and professional firms, Hong Kong listed companies, nursing homes, individual patients, logistics
companies and warehouses. We specialize primarily in placing professional accountants and company secretaries, registered nurses and
healthcare workers as well as other blue-collar workers, for direct hire and contract staffing roles.

On
November 22, 2024, our BOD approved the fiscal year change. On December 16, 2024, we announced a change in fiscal year end from December
31 to June 30. The first and second quarters are typically peak seasons for our professional solution services because many of our corporate
customers have their fiscal year ending on December 31 and March 31. Keeping this in mind, we have decided to change our fiscal year
end from December 31 to June 30. This will enable us to allocate sufficient resources to our professional solution services during the
peak seasons of the first and second quarters, while allowing us to concentrate on audit work and strategic planning post-peak seasons.
We have filed a transition report on Form 20-F to cover the transition period from January 1, 2024 to June 30, 2024 as required under
applicable rules and regulations.

In A

We
achieved significant growth over the year ended June 30, 2025 (“ FY2025 FY2023 ”)

  31  

Key
Factors Affecting Our Operations Results

Our
business and operating results are affected by a number of factors, including those set out below:

Economic
conditions in Hong Kong

Majority
of our