华夏能源控股二零二三年/二零二四年中期报告

InterimReport2023/24 中期报告 CHARACTERISTICSOFTHEGEMOFTHESTOCKEXCHANGEOFHONGKONGLIMITED(THE“STOCKEXCHANGE”) GEMhasbeenpositionedasamarketdesignedtoaccommodatesmallandmid-sizedcompaniestowhichahigherinvestmentriskmaybeattachedthanothercompanieslistedontheStockExchange.Prospectiveinvestorsshouldbeawareofthepotentialrisksofinvestinginsuchcompaniesandshouldmakethedecisiontoinvestonlyafterdueandcarefulconsideration. GiventhatthecompanieslistedonGEMaregenerallysmallandmid-sizedcompanies,thereisariskthatsecuritiestradedonGEMmaybemoresusceptibletohighmarketvolatilitythansecuritiestradedontheMainBoardandnoassuranceisgiventhattherewillbealiquidmarketinthesecuritiestradedonGEM. HongKongExchangesandClearingLimitedandtheStockExchangetakenoresponsibilityforthecontentsofthisreport,makenorepresentationastoitsaccuracyorcompletenessandexpresslydisclaimanyliabilitywhatsoeverforanylosshowsoeverarisingfromorinrelianceuponthewholeoranypartofthecontentsofthisreport. Thisreport,forwhichthedirectors(“Directors”andeacha“Director”)ofChineseEnergyHoldingsLimited(the“Company”)collectivelyandindividuallyacceptfullresponsibility,includesparticularsgivenincompliancewiththeRulesGoverningtheListingofSecuritiesontheGEM(the“GEMListingRules”)oftheStockExchangeforthepurposeofgivinginformationwithregardtotheCompany.TheDirectors,havingmadeallreasonableenquiries,confirmthat,tothebestoftheirknowledgesandbeliefs: (1)theinformationcontainedinthisreportisaccurateandcompleteinallmaterialrespectsandnotmisleadingordeceptive;(2)therearenoothermatterstheomissionofwhichwouldmakeanystatementinthisreportmisleading;and(3)allopinionsexpressedinthisreporthavebeenarrivedatafterdueandcarefulconsiderationandarefoundedonbasesandassumptionsthatarefairandreasonable. （香“港联联交所合”交）G易EM所之有特限色公司 投资决定。 由ç司于，在GEM上市公司普�为中小型 G一E个M之上定市位之，市乃场为，中此小等型公公司司相提比起供其有较他高在投联资交风所险上。市有之意公投司资可者能应带了解应投经资过于审该慎等周公详司之之考潜虑在后风方险作，并出 于主板买G卖EM之买证卖券之承证受券较可大能之会较市场买卖波之动证风券险，会同有时高无流法通保量证之在市G场E。M 承担任何责任。 香交所港对交本易报及告结之算内所容有概限不公负司责及，对联其声明准，确并性明或确完表整示性概亦不不就发因表本任报何告全倚部赖或该任等何内部容份而内引容致而之产任生何或损因失 本市报规告则乃》（“遵《照GE联M交上所市《规G则EM》”证）券提供上有公关司”华）夏之能资源料控，本股公有司限董公事司（“本董事同”及及个各别董承事担“全各部董责事任”。）愿各对董此事共在 作深出知一及切确合信理：(查1)询本后报确告认所，载就资彼等料 在无各误重导大或方欺面诈均成属ӳ准；确(2及)并完无整遗，且漏 任何陈何述其产他生事误项导致；使及本(报3)告本所报载告内任 础及假设为依据。 表虑后达方之始一作切出意，见并均以经公审平慎合周理详的基考 二零二三至二四年中期报告 InterimReport2023/241 摘要 HIGHLIGHTS •TheCompanyanditssubsidiaries(collectivelyreferredtoasthe“Group”)recordedarevenueofapproximatelyHK$100,492,000(2022:HK$56,090,000)forthesixmonthsended30September2023,representingasignificantincreaseofapproximately79.16%whencomparedwiththesameperiodin2022. •TheGrouprecordedanunauditedconsolidatedprofitattributabletoownersoftheCompanyofapproximatelyHK$9,324,000forthesixmonthsended30September2023ascomparedwithalossofapproximatelyHK$6,223,000forthesameperiodlastyear.Theboard(the“Board”)ofDirectorsconsideredthattheimprovementintheperformanceoftheGroupwasmainlyattributabletoreversalofimpairmentlossunderexpectedcreditloss(“ECL”)modelontradereceivablesaswellassignificantincreaseinrevenueandgrossprofitmargin. •TheBoarddoesnotrecommendthepaymentofaninterimdividendforthesixmonthsended30September2023(2022:Nil). •截至二零二三年九月三十日止六个月，本公司及其附属公司（统称 “本集团”）录得收益约100,492,000港元（二零二二年：56,090,000港元），与二零二二年同期相比大幅增加约79.16%。 •截至二零二三年九月三十日止六个月，本集团录得本公司拥有人应占未经审核综合溢利约9,324,000港元，而去年同期则录得亏损约6,223,000港元。董事会 （“董事会”）认为本集团表现转好主要归因于拨回贸易应收款项预期信贷亏损（“预期信贷亏损”）模型项下之减值亏损以及收益和毛利率大幅增加。 •董事会不建议派发截至二零二三年九月三十日止六个月之中期股息 （二零二二年：无）。 华夏能源控股有限公司 2ChineseEnergyHoldingsLimited RESULTS TheBoardoftheCompanyherebyannouncestheunauditedconsolidatedresultsoftheGroupforthethreemonthsandsixmonthsended30September2023,togetherwiththecomparativeunauditedfiguresforthecorrespondingperiodsin2022,asfollows: CONDENSEDCONSOLIDATEDSTATEMENTOFPROFITORLOSSANDOTHERCOMPREHENSIVEINCOME 业绩 本公司董事会谨此宣布本集团截 至二零二三年九月三十日止三个月及六个月之未经审核综合业绩，连同二零二二年同期之未经审核比较数字如下： 简收益明表综合损益及其他全面 2023202220232022 二零二三年二零二二年二零二三年二零二二年 Threemonthsended30September Sixmonthsended30September Revenue收益4 75,026 27,484 100,492 56,090 (71,077) (26,679) (94,923) (54,398) Grossprofit毛利 3,949 805 5,569 1,692 871 65 2,088 642 Othergain其他收益7 – – – 11 lossunderECLmodelontrade损模型项下之减值亏损 2,281 (911) 7,782 (4,271) (2,396) (1,981) (5,152) (4,399) (22) (19) (29) (43) Profit(loss)beforetax除税前溢利（亏损）8 4,683 (2,041) 10,258 (6,368) Incometax(expense)credit所得税（开支）抵免9 (1,005) 26 (934) 145 Profit(loss)fortheperiod期内溢利（亏损） 3,678 (2,015) 9,324 (6,223) Costofsales销售成本 截至九月三十日止三个月截至九月三十日止六个月 千港元千港元千港元千港元 HK$’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) 二零二三至二四年中期报告 InterimReport2023/24 3 Otherincome其他收入6 Reversal/(provision)ofimpairment贸易应收款项预期信贷亏 receivables,netamount拨回╱（拨备）净额 Financecosts融资成本 Administrativeexpenses行政开支 CONDENSEDCONSOLIDATEDSTATEMENTOFPROFITORLOSSANDOTHERCOMPREHENSIVEINCOME(CONTINUED) 简收益明表综（合续损）益及其他全面 2023202220232022 二零二三年二零二二年二零二三年二零二二年 Threemonthsended30September Sixmonthsended30September Othercomprehensive(expense)incomefortheperiod,netofincometax Itemthatmaybereclassifiedsubsequentl