升柏控股2023中期报告

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 ManagementDiscussionandAnalysis 管理层讨论及分析 Theboard(the“Board”)ofdirectors(the“Directors”)ofISPHoldingsLimited(the“Company”)announcestheunauditedinterimresultsoftheCompanyanditssubsidiaries(collectively,the“Group”)forthesixmonthsended30June2023(the“ReportingPeriod”). FINANCIALOVERVIEW 升柏控股有限公司（“本公司”）之董事（“董事”）会（“董事会”）公布本公司及其附属公司（统称“本集团”）截至2023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 Sixmonthsended30June 截至6月30日止六个月 Change变动 HK$’million 港币百万元 2023 2022 Amount金额 % ContinuingOperations 持续经营业务 Revenue 收益 79.2 100.4 (21.2) ↓21.1% Grossprofit 毛利 4.9 14.2 (9.3) ↓65.5% Grossprofitmargin 毛利率 6.2% 14.2% – ↓8.0% Operatingexpenses 经营开支 (14.7) (12.5) (2.2) ↑17.6% Operating(loss)/profit 经营（亏损）╱溢利 (9.8) 1.7 (11.5) ↓676.5% Otherincomeandgainorloss 其他收入和损益 1.9 2.7 (0.8) ↓29.6% Governmentsubsidy 政府补贴 – 1.5 (1.5) ↓100.0% Directcostinrelationtothedisposal 有关出售事项的直接成本 – (4.5) 4.5 ↓100.0% (Loss)/profitfortheperiodfromContinuingOperations 期内来自持续经营业务的 （亏损）╱溢利 (7.9) 1.4 (9.3) ↓664.3% DiscontinuedOperations 已终止业务 ProfitfortheperiodfromDiscontinuedOperations 期内来自已终止业务的溢利 – 438.4 (438.4) ↓100.0% ContinuingOperations&DiscontinuedOperations 持续经营业务及已终止业务 (Loss)/profitfortheperiodattributabletoequityholders oftheCompany 本公司股权持有人应占期内（亏损）╱溢利 (7.9) 439.8 (447.7) ↓101.8% (LBITDA)/EBITDA （除息税、折旧及摊销前亏损）╱除息税、折旧及 摊销前盈利 (6.5) 441.3 (447.8) ↓101.5% Basic(loss)/earningspershare (HKcents) 每股基本（亏损）╱盈利 （港币仙） (1.9) 92.4 (94.3) ↓102.1% 2 ISPHOLDINGSLIMITED InterimReport2023 ManagementDiscussionandAnalysis 管理层讨论及分析 ContinuingOperations Theinteriorandspecialprojectsbusiness(“ISPBusiness”)andthepropertyandfacilitymanagementbusinessinChina(“PFMChinaBusiness”)constitutedtheContinuingOperationsoftheGroup.TheContinuingOperationstogetherreportedrevenueofapproximatelyHK$79.2millionfortheReportingPeriod,representingadecreaseof21.1%fromthesameperiodoflastyear(the“CorrespondingPeriod”)(2022:HK$100.4million).SuchdecreasewasmainlyduetolackofadequatenewinteriordesignandspecialprojectordersforreplenishmentintheReportingPeriodandthedisruptionofworkprogressofourISPBusinessexistingprojects.Furthermore,underthisdifficulttime,thegrossprofitdecreasedby65.5%fromtheCorrespondingPeriod(2022:HK$14.2million)toapproximatelyHK$4.9millionandthegrossprofitmarginlikewisedecreasedfrom14.2%to6.2%fortheReportingPeriodascomparedwiththeCorrespondingPeriod. DuringtheReportingPeriod,judgementforoneofthelitigationcaseswithFalconInsuranceCompany(HongKong)Limited(“Falcon”)underHighCourtactionnumberHCA245of2022washandeddownbytheCourt.Moredetailsofthejudgementwouldbeprovidedattheendofthissectioninthisreport.AccordingtothejudgementhandeddownbytheCourt,provisionforthecostordernisifortheGrouptopaytheplaintiff’scostsonanindemnitybasiswasmadeintheReportingPeriod.Therefore,theoperatingexpensesincreasedby17.6%overtheCorrespondingPeriod(2022:HK$12.5million)toapproximatelyHK$14.7millionfortheReportingPeriod. Takingintotheconsiderationoftheone-offsubsidyfromEmploymentSupportingSchemelaunchedbytheGovernmentofHKSARofapproximatelyHK$1.5million,directcostinrelationtothedisposalofapproximatelyHK$4.5millionrecognisedlastyearnotrecurredintheReportingPeriodandthevariousfactorsmentionedabove,theGrouprecordedalossofapproximatelyHK$7.9millionfromtheContinuingOperationsfortheReportingPeriodascomparedtoaprofitofapproximatelyHK$1.4millionfortheCorrespondingPeriod. 持续经营业务 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”）构成本集团的持续经营业务。持续经营业务于报告期间合共录得收益约港币79,200,000元，较去年同期（“同期”）减少21.1%（2022年：港币100,400,000元）。有关减少的主要原因是报告期内缺乏足够的新室内装饰及特殊项目订单作补充，以及室内装饰及特殊项目业务现有项目的工程进度受阻。此外，在此艰难时期，毛利亦较同期（2022年：港币14,200,000元）减少65.5%至约港币4,900,000元，毛利率亦由同期的14.2%下降至报告期间的6.2%。 于报告期间，法院就其中一宗与富勤保险（香港）有限公司（“富勤”）的诉讼案件（高等法院民事诉讼2022年第245号）颁下判决。有关判决的更多详情将在本报告本节末提供。根据法院的判决，本集团于报告期间已为按弥偿基准支付原告讼费的讼费暂准命令作出拨备。因此，报告期间的经营开支较同期（2022年：港币12,500,000元）增加17.6%至约港币14,700,000元。 考虑到去年确认香港特区政府所推出保就业计划的一次性补贴约港币1,500,000元及与出售有关的直接成本约港币4,500,000元于报告期间并无再次产生及上述各项因素，本集团于报告期间持续经营业务录得亏损约港币7,900,000元，而同期则录得溢利约港币1,400,000元。 3 升柏控股有限公司 中期报告2023 ManagementDiscussionandAnalysis 管理层讨论及分析 DiscontinuedOperations—DisposalofpropertyandfacilitymanagementbusinessinHongKong(the“PFMHKBusiness”)andAncillaryBusiness(the“AncillaryBusiness”) DiscontinuedOperationsoftheGroupcomprisedthePFMHKBusinessandt