升柏控股2022中期报告

升柏控股有限公司 ISPHOLDINGSLIMITED (FormerlyknownasSynergisHoldingsLimited升捷控股有限公司)(前称为SynergisHoldingsLimited升捷控股有限公司) (IncorporatedinBermudawithlimitedliability于百慕大注册成立之有限公司) StockCode股份代号：02340.HK 2022中期报告 INTERIMREPORT MISSION使命 Wearecommittedtocreatingvalueforstakeholdersbyprovidingcomprehensiveandinnovativesolutionsthatachievehighqualityresults. 我们致力为持份者创造价值，为他们提供全面及创新的方案，以达至高质素成效。 VALUES企业价值 •CustomerFocus 以客为本 •Integrity 正直诚实 •Teamwork 群策群力 •Innovation 不断创新 •PursuitofExcellence 追求卓越 CONTENTS目录 2 ManagementDiscussionandAnalysis管理层讨论及分析 14 ReportonReviewofInterimCondensedConsolidatedFinancialStatements中期简明综合财务报表的审阅报告 16 CondensedConsolidatedStatementofProfitorLossandOtherComprehensiveIncome简明综合损益及其他全面收益表 18 CondensedConsolidatedStatementofFinancialPosition简明综合财务状况表 19 CondensedConsolidatedStatementofChangesinEquity简明综合权益变动表 20 CondensedConsolidatedStatementofCashFlows简明综合现金流量表 21 NotestotheInterimCondensedConsolidatedFinancialStatements中期简明综合财务报表附注 44 OtherInformation其他资料 48 CorporateInformation公司资料 Theboard(the“Board”)ofdirectors(the“Directors”)ofISPHoldingsLimited(the“Company”)ispleasedtoannouncetheunauditedinterimresultsoftheCompanyanditssubsidiaries(collectively,the“Group”)forthesixmonthsended30June2022(the“ReportingPeriod”). FINANCIALOVERVIEW 升柏控股有限公司（“本公司”）之董事（“董事”）会（“董事会”）欣然公布本公司及其附属公司（统称“本集团”）截至2022年6月30日止六个月（“报告期间”）之未经审核中期业绩。 财务概览 2 ISPHOLDINGSLIMITED InterimReport2022 Sixmonthsended30June 截至6月30日止六个月 Change 2022 2021 变动 HK$’million 港币百万元 (Restated) Amount （经重列） 金额 % ContinuingOperations 持续经营业务 Revenue 收益 100.4 239.0 (138.6) ↓58.0% Grossprofit 毛利 14.2 13.4 0.8 ↑6.0% Grossprofitmargin 毛利率 14.2% 5.6% – ↑8.6% Operatingexpenses(excludinginterest) 经营开支（不包括利息） (12.5) (15.5) 3.0 ↓19.4% Interestexpensesinbankloansand convertiblebonds 银行贷款及可换股债券的 利息开支 – (2.6) 2.6 ↓100.0% Operatingprofit/(loss) 经营溢利╱（亏损） 1.7 (4.7) 6.4 ↑136.2% Otherincomeandgainorloss 其他收入和损益 4.2 5.5 (1.3) ↓23.6% Directcostinrelationtothedisposal 有关出售事项的直接成本 (4.5) – (4.5) – Taxation 税项 – (0.1) 0.1 ↓100.0% ProfitfortheperiodfromContinuingOperations 期内来自持续经营业务的 溢利 1.4 0.7 0.7 ↑100.0% Basicearningspershare(HKcents) 每股基本盈利（港币仙） 0.3 0.2 0.1 ↑50.0% DiscontinuedOperations 已终止业务 ProfitfortheperiodfromDiscontinuedOperations 期内来自已终止业务的溢利 438.4 18.8 419.6 ↑2,231.9% ContinuingOperations&DiscontinuedOperations 持续经营业务及已终止业务 ProfitfortheperiodattributabletoequityholdersoftheCompany 本公司股权持有人应占期内溢利 439.8 19.5 420.3 ↑2,155.4% EBITDA 除息税、折旧及摊销前盈利 441.3 32.7 408.6 ↑1,249.5% Basicearningspershare(HKcents) 每股基本盈利（港币仙） 92.4 4.6 87.8 ↑1,908.7% ContinuingOperations TheContinuingOperationsoftheGroupcomprisedtheinteriorandspecialprojectsbusiness(“ISPBusiness”)andthepropertymanagementandfacilitymanagementbusinessinChina(“PFMChinaBusiness”),whichtogetherreportedrevenueofapproximatelyHK$100.4millionfortheReportingPeriod,representingadecreaseof58.0%overthesameperiodoflastyear(the“CorrespondingPeriod”)(2021:HK$239.0million).Suchdecreasewasmainlydueto(1)thecompletionofseveralkeycontractslastyear;and(2)theworkprogressofexistingprojectsaffectedbytheoutbreakofnovelcoronavirus(“COVID-19”)inthefirsthalfyearandlateconfirmationofdesignandmaterialbyemployer.Underthisdifficulttime,thegrossprofitstillincreasedby6.0%overtheCorrespondingPeriod(2021:HK$13.4million)toapproximatelyHK$14.2millionandthegrossprofitmarginincreasedfrom5.6%to14.2%fortheReportingPeriodascomparedwiththeCorrespondingPeriod.Theincreaseingrossprofitandgrossprofitmarginwasmainlycontributedfromtheeffortofmanagementandprojectteamoncostsavingfromcertaincompletedprojectswithsomesubcontractors’finalacceptanceofmorerealisticfinalpaymentsontheirperformedworks. Asalltheconvertiblebondshadbeenredeemedlastyear,lossofearlyredemptionrecognizedintheCorrespondingPeriodhadnotrecurredintheReportingPeriod.Also,certaincorporateoverheadswerereducedasaresultofdisposalofoneofourcorebusinesses.Underthesecircumstances,theoperatingexpenses(excludinginterest)decreasedby19.4%toapproximatelyHK$12.5millionfortheReportingPeriodascomparedwiththeCorrespondingPeriod(2021:HK$15.5million).Withthefullrepaymentofbankloansandredemptionofconvertiblebondslastyear,nointerestexpensesinbankloansandconvertiblebondswereincurredfortheReportingPeriod.TogetherwiththedirectcostinrelationtothedisposalofapproximatelyHK$4.5millionandthevariousfactorsmentionedabove,theGrouprecordedaprofitofapproximatelyHK$1.4millionfromthecontinuedoperationsfortheReportingPeriodwhichdoubledthatfortheCorrespondingPeriod(2021:HK$0.7million). 持续经营业务 本集团的持续经营业务包括室内装饰及特殊项目业务（“室内装饰及特殊项目业务”）及中国物业及设施管理业务（“中国物业及设施管理业务”），于报告期间合共录得收益约港币100,400,000元，较去年同期 （“同期”）减少58.0%（2021年：港币239,000,000元）。减少乃主要由于(1)若干主要合约已于去年完成；及(2)上半年爆发新型冠状病毒（“新冠肺炎”）疫情，加上雇主延迟确认设计及物料，影响现有项目的工程进度。在此艰难时刻，毛利仍较同期增加6.0%（2021年：港币13,400,000元）至约港币14,200,000元，毛利率亦由同期的5.6%上升至报告期间的14.2%。毛利及毛利率的增加主要由于管理层及项目团队努力下令一些分包商最终接受了更合理的终期完工付款，从而节省若干竣工项目的成本。 所有可换股债券已于去年赎回，故报告期间未有产生如同期提前赎回的亏损之确认。另外，出售我们其中一项核心业务令若干行政费用亦因而减少。在此情况下，报告期间的经营开支（不包括利息）较同期减少19.4%至约港币12,500,000元（2021年：港币15,500,000元）。于去年已偿清银行贷款及赎回可换股债券后，报告期间并无就银行贷款及可换股债券产生的利息开支。计