E Lighting Group Holdings Limited provides earnings guidance for the year ended 31 March 2023. The Group is expected to record a net loss attributable to owners of the Company of not less than HKD 5 million as compared with a net profit attributable to owners of the Company of approximately HKD 2.4 million for the year ended 31 March 2022. Based on the relevant information available, the Board considers that such changes were mainly attributable to (i) the adverse impact in sales of retail business caused by the COVID-19 pandemic; (ii) the increase in impairment loss on right-of-use assets; and (iii) the increase in depreciation of right-of-use assets due to more tenancy agreements renewed during the Year.