安保工程控股中期报告 2024/2025

CONTENTS目錄 2Corporate Information4Consolidated Statement of Profit or Loss and Other Comprehensive Income5Consolidated Statement of Financial Position7Consolidated Statement of Changes in Equity8Condensed Consolidated Statement of Cash Flows9Notes to the Unaudited Condensed Consolidated Interim Financial Information27Management Discussion and Analysis36Other Information CorporateInformatIon公司資料 BOARD OF DIRECTORS Mr. YAU Kwok Fai(Chairman)(Assumed Chief Executive Officer for the period from29 August 2023 to 31 March 2024)Mr. LEE Hang Wing James(Chief Executive Officer)(Appointed on 1 April 2024)Mr. LAU Chi Fai Daniel Non-executive DirectorMr. NGAI Chun Hung(Resigned on 1 April 2024) Independent Non-executive DirectorsProf. KO Jan MingDr. LEE Man Piu AlbertDr. LI Yok SheungMs. MAK Suk HingMr. MONG Chan BOARD COMMITTEES Audit CommitteeMr. MONG Chan(Chairman)Prof. KO Jan MingDr. LEE Man Piu AlbertDr. LI Yok SheungMs. MAK Suk Hing Remuneration CommitteeDr. LEE Man Piu Albert(Chairman)Prof. KO Jan MingDr. LI Yok SheungMs. MAK Suk HingMr. MONG ChanMr. YAU Kwok Fai Nomination CommitteeMr. YAU Kwok Fai(Chairman)Prof. KO Jan MingDr. LEE Man Piu AlbertDr. LI Yok SheungMs. MAK Suk HingMr. MONG Chan COMPANY SECRETARY Ms. LAM Chun Chu(Appointed on 1 July 2024)Mr. CHONG Yuk Fai(Resigned on 1 July 2024) INDEPENDENT AUDITOR Ernst & YoungCertified Public AccountantsRegistered Public Interest Entity Auditor REGISTERED OFFICE Windward 3, Regatta Office ParkPO Box 1350Grand Cayman KY1-1108Cayman Islands Windward 3, Regatta Office ParkPO Box 1350Grand Cayman KY1-1108Cayman Islands HEAD OFFICE AND PRINCIPAL PLACEOF BUSINESS No. 155 Waterloo Road, Kowloon TongKowloon, Hong Kong 155 SHARE REGISTRAR AND TRANSFER OFFICEPrincipal Share Registrar and Transfer Officein the Cayman IslandsOcorian Trust (Cayman) LimitedWindward 3, Regatta Office ParkPO Box 1350Grand Cayman KY1-1108Cayman Islands Ocorian Trust (Cayman) LimitedWindward 3, Regatta Office ParkPO Box 1350Grand Cayman KY1-1108Cayman Islands Hong Kong Branch Share Registrar and Transfer OfficeTricor Investor Services Limited17/F, Far East Finance Centre16 Harcourt RoadHong Kong 1617 SHARE INFORMATION 016274,000 Place of listingMain Board of The Stock Exchangeof Hong Kong LimitedStock code01627Board lot size4,000 Shares WEBSITES http://www.ableeng.com.hkhttp://www.gennexir.com/?page_id=191&code=01627&lang=en_US http://www.ableeng.com.hkhttp://www.gennexir.com/?page_id=191&code=01627&lang=zh_HK The board of directors of Able Engineering Holdings Limited(the “Company”) presents the unaudited condensed consolidatedinterim financial information of the Company and its subsidiariesfor the six months ended 30 September 2024 (the “Period”)together with comparative figures for the corresponding period inthe previous year. The unaudited condensed consolidated interimfinancial information has not been audited, but has been reviewedby the Company’s audit committee. ConsolidatedstatementofProfitorlossandotherComPrehensiveinCome綜合損益及其他全面收入表 ConsolidatedstatementoffinanCialPosition綜合財務狀況表 ConsolidatedstatementoffinanCialPosition綜合財務狀況表 ConsolidatedstatementofChangesinequity綜合權益變動表 *1,598,438,0001,597,566,000 CondensedConsolidatedstatementofCashflows簡明綜合現金流量表 NotestotheUNaUditedCoNdeNsedCoNsolidatediNterimFiNaNCialiNFormatioN未經審核簡明綜合中期財務資料附註 1. 1.CORPORATE INFORMATION Able Engineering Holdings Limited (the “Company”) isa limited liability company incorporated in the CaymanIslands and its shares are publicly traded on the MainBoard of The Stock Exchange of Hong Kong Limited (the“Stock Exchange”). The registered office of the Companyis located at Windward 3, Regatta Office Park, PO Box1350, Grand Cayman KY1-1108, Cayman Islands. Theprincipal place of business of the Company is located atNo. 155 Waterloo Road, Kowloon Tong, Kowloon, HongKong. Windward 3, Regatta Office Park, PO Box1350, Grand Cayman KY1-1108155 During the six months ended 30 September 2024 (the“Period”), the Company and its subsidiaries (collectively,the “Group”) were principally engaged in buildingconstruction, repair, maintenance, alteration and addition(“RMAA”) works, piling works and sales of prefabricatedconstruction units in Hong Kong. In the opinion of the board (the “Board”) of directors(the “Directors”) of the Company, Golden Lux HoldingsLimited, a company incorporated in the British VirginIslands (the “BVI”), is the immediate holding companyof the Company; Golden More Limited, a companyincorporated in the BVI, is the ultimate holding companyof the Company. NotestotheUNaUditedCoNdeNsedCoNsolidatediNterimFiNaNCialiNFormatioN未經審核簡明綜合中期財務資料附註 2. 2.ACCOUNTING POLICIES 2.1Basis of presentation 2.1 218,026,000108,755,000 In preparing this unaudited condensed consolidatedinterim financial information, the directors of theCompany have given due consideration to the futureliquidity of the Group in light of the fact that theGroup’s current liabilities exceeded its current assetsby H