德斯控股2023中期报告

2023 InterimReport中期报告 CHARACTERISTICSOFGEMOFTHESTOCKEXCHANGEOFHONGKONGLIMITED(THE“STOCKEXCHANGE”) GEMhasbeenpositionedasamarketdesignedtoaccommodatesmallandmid-sizedcompaniestowhichahigherinvestmentriskmaybeattachedthanothercompanieslistedontheStockExchange.Prospectiveinvestorsshouldbeawareofthepotentialrisksofinvestinginsuchcompaniesandshouldmakethedecisiontoinvestonlyafterdueandcarefulconsideration. GiventhatthecompanieslistedonGEMaregenerallysmallandmid-sizedcompanies,thereisariskthatsecuritiestradedonGEMmaybemoresusceptibletohighmarketvolatilitythansecuritiestradedontheMainBoardandnoassuranceisgiventhattherewillbealiquidmarketinthesecuritiestradedonGEM. HongKongExchangesandClearingLimitedandtheStockExchangetakenoresponsibilityforthecontentsofthisreport,makenorepresentationastoitsaccuracyorcompletenessandexpresslydisclaimanyliabilitywhatsoeverforanylosshowsoeverarisingfromorinrelianceuponthewholeoranypartofthecontentsofthisreport. Thisreport,forwhichthedirectors(the“Directors”)ofRMHHoldingsLimited(the“Company”,togetherwithitssubsidiaries,the“Group”)collectivelyandindividuallyacceptfullresponsibility,includesparticularsgivenincompliancewiththeRulesGoverningtheListingofSecuritiesonGEMoftheStockExchange(the“GEMListingRules”)forthepurposeofgivinginformationwithregardtotheCompany.TheDirectors,havingmadeallreasonableenquiries,confirmthattothebestoftheirknowledgeandbelief,theinformationcontainedinthisreportisaccurateandcompleteinallmaterialrespectsandnotmisleadingordeceptive,andtherearenoothermatterstheomissionofwhichwouldmakeanystatementhereinorthisreportmisleading. 香港联合交易所有限公司（“联交所”）GEM的特色 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主板买卖的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。 香港交易及结算所有限公司以及联交所对本报告的内容概不负责，对其准确性或完整性亦不发表任何声明，并明确表示概不就因本报告全部或任何部分内容而产生或因倚赖该等内容而引致的任何损失承担任何责任。 本报告乃遵照联交所GEM证券上市规则（“GEM上市规则”）的规定而提供有关德斯控股有限公司（“本公司”，连同其附属公司统称“本集团”）的资料。本公司各董事（“董事”）愿就本报告共同及个别承担全部责任，并于作出一切合理查询后，确认就彼等所深知及深信：本报告所载资料在各重大方面均属准确及完整，且无误导或欺诈成份；及并无遗漏任何其他事项致使本报告所载任何声明或本报告产生误导。 Highlights 摘要 •TheunauditedrevenueoftheGroupamountedtoapproximatelyS$1,309,000forthesixmonthsended30June2023,representingadecreaseofapproximatelyS$637,000or32.7%ascomparedwiththerevenueofapproximatelyS$1,946,000forthesixmonthsended30June2022. •TheunauditedlossoftheGroupwasapproximatelyS$2,794,000forthesixmonthsended30June2023,representinganincreaseofapproximatelyS$2,154,000or43.5%ascomparedwiththelossesofapproximatelyS$4,948,000forthesixmonthsended30June2022.Thelossesmainlyattributableto(i)otheroperatingexpenses;and(ii)employeebenefitsexpense. •Losspersharewas0.20Singaporecentsforthesixmonthsended30June2023whilethelosspersharewas0.37Singaporecentsforthesixmonthsended30June2022. •TheBoarddidnotrecommendthepaymentofaninterimdividendforthesixmonthsended30June2023. •本集团截至2023年6月30日止六个月的未经审核收益约为1,309,000新加坡元，较截至2022年6月30日止六个月的收益约1,946,000新加坡元减少约637,000新加坡元或32.7%。 •本集团截至2023年6月30日止六个月的未经审核亏损约为2,794,000新加坡元，较截至2022年6月30日止六个月的亏损约4,948,000新加坡元减少约2,154,000新加坡元或43.5%。该亏损主要归因于(i)其他经营开支及(ii)雇员福利开支。 •截至2023年6月30日止六个月的每股亏损为0.20新加坡分，而截至2022年6月30日止六个月的每股亏损则为0.37新加坡分。 •董事会不建议就截至2023年6月30日止六个月派付中期股息。 RMHHOLDINGSLIMITEDInterimReport20231 Highlights 摘要 ReportonReviewofCondensedConsolidatedFinancialStatements TotheBoardofDirectorsofRMHHoldingsLimited BASISFORDISCLAIMEROFCONCLUSION WewereengagedtoreviewthecondensedconsolidatedfinancialstatementsofRMHHoldingsLimited(the“Company”)anditssubsidiaries(collectivelyreferredtoasthe“Group”)whichcomprisethecondensedconsolidatedstatementoffinancialpositionasof30June2023,andtherelatedcondensedconsolidatedstatementofprofitorlossandothercomprehensiveincome,condensedconsolidatedstatementofchangesinequityandcondensedconsolidatedstatementofcashflowsforthesix-monthperiodthenended,andcertainexplanatorynotes. Becauseofthesignificanceofthemattersdescribedinthe“Basisfordisclaimerofconclusion”sectionofourreport,wehadnotbeenabletoobtainsufficientandappropriateauditevidencetoprovideabasisforconclusiononthecondensedconsolidatedfinancialstatements.Accordingly,wedonotexpressaconclusiononthesecondensedconsolidatedfinancialstatements. Basisfordisclaimerofconclusion GoingConcern WedrawattentiontoNote2tothecondensedconsolidatedfinancialstatements,theGroupincurredanetlossfromcontinuingoperationsattributabletoownersoftheCompanyofapproximatelyS$2,794,000forthesixmonthsended30June2023,andasat30June2023,theGrouphadnetcurrentliabilitiesandnetliabilitiesofS$9,389,000andS$8,612,000respectively,whichincludedfinancialguaranteeliabilitiesprovidedforcertaindeconsolidatedsubsidiariesinSingaporewhichwereunderliquidation(“SingaporeLiquidatedSubsidiaries”)ofS$4,076,000andborrowingsofS$170,000thatwouldberepayablewithinoneyear,whiletheGroup’scashandcashequivalentbalancewasS$77,000. 简明综合财务报表审阅报告 致德斯控股有限公司董事会 不发表结论之基础 吾等获聘审阅德斯控股有限公司（“贵公司”）及其附属公司（统称“贵集团”）之简明综合财务报表，包括于2023年 6月30日之简明综合财务状况表，以及截至该日止六个月之相关简明综合损益及其他全面收益表、简明综合权益变动表及简明综合现金流量表以及若干解释附注。 由于如吾等之报告“不发表结论之基础”一节所述事项之重要性，吾等未能取得足够且适