升柏控股2024中期报告

MISSION使命 Wearecommittedtocreatingvalueforstakeholdersbyprovidingcomprehensiveandinnovativesolutions thatachievehighqualityresults. 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 10 ReportonReviewofInterimCondensedConsolidatedFinancialStatements中期简明综合财务报表的审阅报告 12 CondensedConsolidatedStatementofProfitorLossandOtherComprehensiveIncome简明综合损益及其他全面收益表 13 CondensedConsolidatedStatementofFinancialPosition简明综合财务状况表 14 CondensedConsolidatedStatementofChangesinEquity简明综合权益变动表 15 CondensedConsolidatedStatementofCashFlows简明综合现金流量表 16 NotestotheInterimCondensedConsolidatedFinancialStatements中期简明综合财务报表附注 32 OtherInformation其他资料 36 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”)forthesixmonthsended30June2024(the“ReportingPeriod”). Sixmonthsended30June 截至6月30日止六个月 Change 变动 HK$’million 港币百万元 2024 2023 Amount 金额 % Revenue 收益 47.5 79.2 (31.7) ↓40.0% Grossprofit 毛利 7.9 4.9 3.0 ↑61.2% Grossprofitmargin 毛利率 16.6% 6.2% – ↑10.4% Operatingexpenses 经营开支 (19.8) (14.7) (5.1) ↑34.7% Operatingloss 经营亏损 (11.9) (9.8) (2.1) ↑21.4% Otherincomeandgainorloss 其他收入和损益 1.4 1.9 (0.5) ↓26.3% Lossfortheperiod 期内亏损 (10.5) (7.9) (2.6) ↑32.9% LBITDA 除息税、折旧及摊销前亏损 (9.4) (6.5) (2.9) ↑44.6% Basiclosspershare(HKcents) 每股基本亏损（港币仙） (2.5) (1.9) (0.6) ↑31.6% FINANCIALOVERVIEW TheGroupreportedconsolidatedrevenueofapproximatelyHK$47.5millionfortheReportingPeriod,representingadecreaseof40.0%overthesameperiodoflastyear(the“CorrespondingPeriod”)(2023:HK$79.2million).Benefitingfromcostsavingofseveralcompletedprojectswithsomesubcontractors’finalacceptanceofmorerealisticfinalpaymentfortheirworkperformed,thegrossprofitstillincreasedfromapproximatelyHK$4.9millionoftheCorrespondingPeriodtoapproximatelyHK$7.9million,whichinturnincreasedthegrossprofitmarginby10.4%ascomparedwiththatoftheCorrespondingPeriod.Ontheotherhand,althoughtherewasnofurtherprovisionforthecostordernisifortheGrouptopayfortheplaintiff’scostsonanindemnitybasiswhichhadtobemadeintheReportingPeriod,therewassubstantiallegalcostsincurredforcompletedprojectsofinteriorsandspecialprojectsbusiness(“ISPBusiness”)duringtheReportingPeriod,whichincreasedtheoperatingexpensesoftheGroupby34.7%overtheCorrespondingPeriod(2023:HK$14.7million)toapproximatelyHK$19.8million. 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2024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 本集团于报告期间录得综合收益约港币47,500,000元，较去年同期（“同期”）减少40.0%（2023年：港币79,200,000元）。受惠于数个已完成项目的若干分包商最终接纳更实际的工程尾款而节省成本，毛利由同期的约港币4,900,000元增加至约港币7,900,000元，亦令毛利率较同期增加10.4%。另一方面，尽管本集团于报告期内并无就本集团须按弥偿基准支付原告讼费的讼费暂准命令作进一步拨备，但于报告期间，就室内装饰及特殊项目业务（“室内装饰及特殊项目业务”）之已完成项目衍生了高额法律费用，使本集团的经营开支较同期（2023年：港币14,700,000元）增加34.7%至约港币19,800,000元。 2 ISPHOLDINGSLIMITED InterimReport2024 ManagementDiscussionandAnalysis 管理层讨论及分析 Takingintotheconsiderationofthevariousfactorsabove,theGrouprecordedalossattributabletoequityholdersoftheCompanyofapproximatelyHK$10.5millionfortheReportingPeriodascomparedtothatofapproximatelyHK$7.9millionfortheCorrespondingPeriod.BasiclosspershareoftheGroupwas2.5HKcentsfortheReportingPeriod(2023: 1.9HKcents). BUSINESSREVIEWANDPROSPECTS BusinessOverview DuringtheReportingPeriod,ISPBusinessandpropertyandfacilitymanagementinChina(“PFMChinaBusiness”)werethetwomainbusinesssegmentsoftheGroup. BusinessResults 经考虑上述各项因素后，本集团于报告期间录得本公司股权持有人应占亏损约港币10,500,000元，而同期则为约港币7,900,000元。本集团于报告期间的每股基本亏损为港币2.5仙（2023年：港币1.9仙）。 业务回顾及前景 业务概览 于报告期间，室内装饰及特殊项目业务及中国物业及设施管理业务（“中国物业及设施管理业务”）为本集团的两大业务分部。 业务业绩 ISPBusiness PFMChinaBusiness 室内装饰及特殊项目业务 中国物业及设施管理业务 Sixmonthsended30June Sixmonthsended30June 截至6月30日止六个月 截至6月30日止六个月 Change Change 变动 变动 HK$’million 港币百万元 2024 2023 Amount 2024 2023 Amount 金额 % 金额 % Revenue 收益 43.9 77.0 (33.1) ↓42.9% 3.7 2.2 1.5 ↑68.2% Grossprofit 毛利 5.4 2.9 2.5 ↑86.2% 2.5 2.0 0.5 ↑25.0% Operatingexpenses 经营开支 (14.7) (7.6) (7.1) ↑93.4% (2.3) (2.1) (0.2) ↑9.5% Operating(loss)/profit 经营（亏损）╱溢利 (9.3) (4.7) (4.6) ↑97.9% 0.2 (0.1) 0.3 ↑300.0% Others 其他 0.3 0.4 (0.1) ↓25.0% 0.1 0.3 (0.2) ↓66.7% (Loss)/profitfortheperiod 期内（亏损）╱溢利 (9.0) (4.3) (4.7) ↓109.3% 0.3 0.2 0.1 ↑50.0% 3 升柏控股有限公司 中期报告2024 ManagementDiscussionandAnalysis 管理层讨论及分析 ISPBusiness ISPBusinesswasthemajorbusinessarmoftheGroup,whichcontributedover90%revenueoftheGroupduringpastfewyears.TheISPBusiness,whichhasbeeninoperationsince2006beforebeingacquiredbytheGroupin2012,hasaround18yearsoftrackrecord.SincetheacquisitionbytheGroupinlate2012,ISPBusinesshadcompletedover257projectswithatotalcontractsumofoverHK$9.2billionupto30June2024coveringalargevarietyofservices,includinginteriordesign,fitting-out,renovationandconservation,additionandalterationworks(“A&Aworks”),construction,maintenance,andbuildabilityandfeasibilitystudiesforbuildingrelatedprojects,toitslocalcustomers. Sincethenovelc