仁德资源中期报告2023/2024

RoyalCenturyResourcesHoldingsLimited 仁德资源控股有限公司 (IncorporatedinHongKongwithlimitedliability)(于香港注册成立之有限公司） Stockcode股份代号：8125 InterimReport 中期报告2023/2024 CHARACTERISTICSOFGEM(“GEM”)OFTHESTOCKEXCHANGEOFHONGKONGLIMITED(THE“STOCKEXCHANGE”) GEMhasbeenpositionedasamarketdesignedtoaccommodatesmallandmid-sizedcompaniestowhichahigherinvestmentriskmaybeattachedthanothercompanieslistedontheStockExchange.Prospectiveinvestorsshouldbeawareofthepotentialrisksofinvestinginsuchcompaniesandshouldmakethedecisiontoinvestonlyafterdueandcarefulconsideration. GiventhatthecompanieslistedonGEMaregenerallysmallandmid-sizedcompanies,thereisariskthatsecuritiestradedonGEMmaybemoresusceptibletohighmarketvolatilitythansecuritiestradedontheMainBoardoftheStockExchangeandnoassuranceisgiventhattherewillbealiquidmarketinthesecuritiestradedonGEM. HongKongExchangesandClearingLimitedandtheStockExchangetakenoresponsibilityforthecontentsofthisreport,makenorepresentationastoitsaccuracyorcompletenessandexpresslydisclaimanyliabilitywhatsoeverforanylosshowsoeverarisingfromorinrelianceuponthewholeoranypartofthecontentsofthisreport. Thisreport,forwhichthedirectors(the“Director(s)”)ofRoyalCenturyResourcesHoldingsLimited(the“Company”)collectivelyandindividuallyacceptfullresponsibility,includesparticularsgivenincompliancewiththeRulesGoverningtheListingofSecuritiesonGEMoftheStockExchange(the“GEMListingRules”)forthepurposeofgivinginformationwithregardtotheCompany.TheDirectors,havingmadeallreasonableenquiries,confirmthattothebestoftheirknowledgeandbelieftheinformationcontainedinthisreportisaccurateandcompleteinallmaterialrespectsandnotmisleadingordeceptive,andtherearenoothermatterstheomissionofwhichwouldmakeanystatementhereinorthisreportmisleading. 香港联合交易所有限公司（“联交所”）GEM（“GEM”）之特色 GEM的定位，乃为中小型公司提供一个上市的市场，此等公司相比起其他在联交所上市的公司带有较高投资风险。有意投资的人士应了解投资于该等公司的潜在风险，并应经过审慎周详的考虑后方作出投资决定。 由于GEM上市公司普遍为中小型公司，在GEM买卖的证券可能会较于联交所主板买卖之证券承受较大的市场波动风险，同时无法保证在GEM买卖的证券会有高流通量的市场。 任何责任。 香明，港并交明易确及表结示算，所概有不限对公因司本及报联告交全所部对或本任报何告部之分内容而概产不生负或责，因对倚其赖准该确等性内或容完而整引性致亦之不任发何表损任失何承担声 本限报公告司（之“资本料公乃司”遵）照之联资交料所；G本E公M证司券董上事（市“规董则事（”“）G愿E就M本上报市告规之则”资）料而共刊同载，及旨个在别提地供承有担关全仁部德责资任源。董控事股在有作诈成出分一，切且合并理无查遗询漏后任，何确其认他就事其项所，知足及以所令信致，本本报报告告或所其载所资载料任在何各陈重述要产方生面误均导准。确完备，没有误导或欺 THEFINANCIALSTATEMENTSINTERIMRESULTS Theboard(the“Board”)ofdirectors(the“Director(s)”)ofRoyalCenturyResourcesHoldingsLimited(the“Company”)presentstheunauditedcondensedconsolidatedfinancialstatementsoftheCompanyanditssubsidiaries(collectivelyreferredtoasthe“Group”)forthesixmonthsended30September2023,togetherwiththecomparativeunauditedfiguresforthecorrespondingperiodin2022asfollows: CONDENSEDCONSOLIDATEDSTATEMENTOFPROFITORLOSSANDOTHERCOMPREHENSIVEINCOME FORTHESIXMONTHSENDED30SEPTEMBER2023 财务报表 中仁德期资业源绩控股有限公司（“本公司”）董事 未经审核比较数字如下： （附“董属事公”司）（会统（“称董“事本会集”团）”公）布截本至公二司零及二其三年综九合月财三务十报日表，止连六同个二月零之二未二经年审同核期简明之 简表明综合损益及其他全面收益 截至二零二三年九月三十日止六个月 Forthethreemonthsended30September Forthesixmonthsended30September 2023202220232022 截至九月三十日止三个月截至九月三十日止六个月 二零二三年二零二二年二零二三年二零二二年 千港元千港元千港元千港元 HK$’000HK$’000HK$’000HK$’000 附注（未经审核）（未经审核）（未经审核）（未经审核） Notes(Unaudited)(Unaudited)(Unaudited)(Unaudited) RevenueCostofsales/servicesrendered 收销益售╱提供服务成本 4 15,601 (13,767) 13,474 (11,941) 29,321 (23,573) 25,190 (22,567) GrossprofitOtherincomeOthergainsorlosses,netReversalofallowance/(allowance) forECLonloanandinterestreceivables AllowanceforECLontradereceivablesAllowanceforECLoncontractassets AdministrativeexpensesFinancecosts 毛其利他收入 其应他收收贷益款或及亏利损息，预净期额信贷亏损回拨╱（拨备） 贸易亏应损收拨款备项预期信贷合约亏资损产拨预备期信贷行融政资开成支本 567 1,834 1,533 5,748 2,623 248 390 492 743 438 103 559 83 219 (17) 219 4 (129) (274) (438) (1,131) 2 (12) 17 (13) (6,635) (7,474) (12,390) (13,843) (204) (220) (367) (425) CONDENSEDCONSOLIDATEDSTATEMENTOFPROFITORLOSSANDOTHERCOMPREHENSIVEINCOME(continued) FORTHESIXMONTHSENDED30SEPTEMBER2023 简表（明续综）合损益及其他全面收益 截至二零二三年九月三十日止六个月 Forthethreemonthsended30September Forthesixmonthsended30September 2023202220232022 截至九月三十日止三个月截至九月三十日止六个月 二零二三年二零二二年二零二三年二零二二年 千港元千港元千港元千港元 HK$’000HK$’000HK$’000HK$’000 附注（未经审核）（未经审核）（未经审核）（未经审核） Notes(Unaudited)(Unaudited)(Unaudited)(Unaudited) LossbeforetaxIncometaxexpense 除所税得前税亏开损支 89 (4,227)– (5,971)– (6,160)– (11,959)– LossfortheperiodattributabletoownersoftheCompany 本期间本公司拥有人应占亏损 (4,227) (5,971) (6,160) (11,959) Othercomprehensiveloss本期间其他全面亏损 fortheperiod Itemsthatmaybereclassified其后可能重新分类至损益 subsequentlytoprofitorloss:之项目： Exchangedifferencesarisingon换算海外业务产生之 translationofforeignoperations汇兑差额 (16) 25 18 153 TotalcomprehensivelossfortheperiodattributabletoownersoftheCompany 本期间本公司拥有人应占全面亏损总额 (4,243) (5,946) (6,142) (11,806) Losspershare–Basicanddiluted(HK$) 每－基股本亏及损摊薄（港元） 10 (0.03) (0.04) (0.04) (0.08) CONDENSEDCONSOLIDATEDSTATEMENTOFFINANCIALPOSITION AT30SEPTEMBER2023 简明综合财务状况表 于二零二三年九月三十日 30September 2023 31March 2023 二九零月二三三十年日 三二月零三二十三一年日 千港元千港元 HK$’000HK$’000 附注（未经审核）（经审核） Notes(Unaudited)(Audited) Non-currentassets 非流动资产 Property,plantandequipment 物使用业、权机资器产及设备 12 10,781 14,134 Right-of-useassets 商誉 12 2,974 8,190 Goodwill 无形资