进业控股中期报告2024/2025

CHARACTERISTICSOFTHEGEMOFTHESTOCKEXCHANGEOFHONGKONGLIMITED(THE“STOCKEXCHANGE”) GEMhasbeenpositionedasamarketdesignedtoaccommodatesmallandmid-sizedcompaniestowhichahigherinvestmentriskmaybeattachedthanothercompanieslistedontheStockExchange.Prospectiveinvestorsshouldbeawareofthepotentialrisksofinvestinginsuchcompaniesandshouldmakethedecisiontoinvestonlyafterdueandcarefulconsideration. GiventhatthecompanieslistedonGEMaregenerallysmallandmid-sizedcompanies,thereisariskthatsecuritiestradedonGEMmaybemoresusceptibletohighmarketvolatilitythansecuritiestradedontheMainBoardoftheStockExchangeandnoassuranceisgiventhattherewillbealiquidmarketinthesecuritiestradedonGEM. HongKongExchangesandClearingLimitedandtheStockExchangetakenoresponsibilityforthecontentsofthisreport,makenorepresentationastoitsaccuracyorcompletenessandexpresslydisclaimanyliabilitywhatsoeverforanylosshowsoeverarisingfromorinrelianceuponthewholeoranypartofthecontentsofthisreport. Thisreport,forwhichthedirectors(the“Directors”)ofTsunYipHoldingsLimited(the“Company”)collectivelyandindividuallyacceptfullresponsibility,includesparticularsgivenincompliancewiththeRulesGoverningtheListingofSecuritiesonGEMoftheStockExchange(the“GEMListingRules”)forthepurposeofgivinginformationwithregardtotheCompany.TheDirectors,havingmadeallreasonableenquiries,confirmthat,tothebestoftheirknowledgeandbelieftheinformationcontainedinthisreportisaccurateandcompleteinallmaterialrespectsandnotmisleadingordeceptiveandtherearenoothermatterstheomissionofwhichwouldmakeanystatementhereinorthisreportmisleading. 香港联合交易所有限公司（“联交所”）GEM之特色 GEM之定位，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。有意投资者应了解投资于该等公司之潜在风险，并应经过审慎周详考虑后方作出投资决定。 由于GEM上市的公司普遍为中小型公司，在GEM买卖之证券可能会承受较于联交所主板买卖之证券为高之市场波动风险，亦无法保证在GEM买卖之证券会有高流通量之市场。 香港交易及结算所有限公司及联交所对本报告之内容概不负责，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之任何损失承担任何责任。 本报告载有根据联交所GEM证券上市规则（“GEM上市规则”）而提供有关进业控股有限公司（“本公司”）之资料，本公司各董事（“董事”）愿就本报告共同及个别承担全部责任。董事在作出一切合理查询后确认，就彼等所知及所信，本报告所载资料在所有重大方面均属准确、完整及并无误导或欺诈成份，且本文或本报告并无遗漏任何其他事项致使当中任何声明有所误导。 进业控股有限公司中期报告2024/20251 HIGHLIGHTS •TheGroup’srevenueforthesixmonthsended30September2024decreasedbyapproximately24.0%toapproximatelyHK$171.6million(2023:approximatelyHK$225.7million). •ProfitoftheGroupforthesixmonthsended30September2024wasamountedtoapproximatelyHK$4.1million(2023:LossofapproximatelyHK$2.6million). •BasicearningsperShareattributabletotheownersoftheCompanyforthesixmonthsended30September2024wasapproximatelyHK6.0cents(2023:basiclossperShareofapproximatelyHK6.7cents(restated)). •TheBoarddoesnotrecommendthepaymentofanydividendforthesixmonthsended30September2024. 摘要 •本集团截至二零二四年九月三十日止六个月的收益减少约24.0%至约171,600,000港元（二零二三年：约225,700,000港元）。 •截至二零二四年九月三十日止六个月的本集团溢利为约4,100,000港元（二零二三年：亏损约2,600,000港元）。 •截至二零二四年九月三十日止六个月的本公司拥有人应占每股股份基本盈利为约6.0港仙（二零二三年：每股股份基本亏损约6.7港仙（经重列）。 •董事会不建议就截至二零二四年九月三十日止六个月派付任何股息。 2TSUNYIPHOLDINGSLIMITEDINTERIMREPORT2024/2025 TheboardofDirectors(the“Board”)ispleasedtoannouncetheunauditedcondensedconsolidatedresultsoftheCompanyanditssubsidiaries(collectively,the“Group”)forthesixmonthsended30September2024,togetherwiththeunauditedcomparativefiguresforthecorrespondingperiodsin2023,asfollows: CONDENSEDCONSOLIDATEDSTATEMENTOFPROFITORLOSSANDOTHERCOMPREHENSIVEINCOME(UNAUDITED) Forthesixmonthsended30September2024 董事会（“董事会”）欣然宣布本公司及其附属公司（统称“本集团”）截至二零二四年九月三十日止六个月之未经审核简明综合业绩连同二零二三年同期之未经审核比较数字如下： 简明综合损益及其他全面收益表（未经审核） 截至二零二四年九月三十日止六个月 Sixmonthsended30September 截至九月三十日止六个月 20242023 二零二四年二零二三年 NotesHK$’000HK$’000 附注千港元千港元 Revenue收益4 Costofservices服务成本 Grossprofit毛利 Otherincome其他收入5 Othergains/(losses),net其他收益╱（亏损）净额6 Administrativeandoperatingexpenses行政及营运开支 Profitfromoperations营运溢利8 Financecosts融资成本10 Incometax 所得税 11 (470) (113) Profit/(loss)fortheperiod 期内溢利／（亏损） 4,121 (2,593) Profit/(loss)beforeincometax除所得税前溢利／（亏损） 171,561 (167,424) 4,137 3,050 11,961 (11,671) 7,477 (2,886) 4,591 225,723 (214,774) 10,949 572 (70) (7,893) 3,558 (6,038) (2,480) 进业控股有限公司中期报告2024/20253 Othercomprehensiveincome:其他全面收益： Sixmonthsended30September 截至九月三十日止六个月 20242023 二零二四年二零二三年 NotesHK$’000HK$’000 附注千港元千港元 Itemsthatmaybereclassifiedsubsequentlytoprofitorloss: Exchangedifferencesontranslatingforeignoperations Othercomprehensiveincomefortheperiod,netoftax Totalcomprehensiveincome/(loss)fortheperiod 其后可分类至损益的项目： 换算境外业务之汇兑差额 期内其他全面收益，扣除税项 期内全面收益／（亏损）总额 – – 4,121 – – (2,593) Profit/(loss)fortheperiodattributableto:以下人士应占期内 溢利╱（亏损）： –OwnersoftheCompany－本公司拥有人 –Non-controllinginterests－非控股权益 4,364 (243) (2,722) 129 Totalcomprehensiveprofit/(loss)fortheperiodattributableto: 以下人士应占期内全面溢利╱（亏损）总额： 4,121 (2,593) –OwnersoftheCompany－本公司拥有人 –Non-controllinginterests－非控股权益 4,364 (243) (2,722) 129 4,121(2,593) Earnings/(loss)pershareattributabletotheownersoftheCompany 本公司拥有人应占每股 股份盈利╱（亏损）13 (Restated) （经重列） –Basicanddiluted(HKcent(s))－基本及摊薄（港仙） 6.0 (6.7) 4TSUNYIPHOLDINGSLIMITEDINTERIMREPORT2024/2025 简明综合财务状况表 CONDENSEDCONSOLIDATEDSTATEMENTOFFINANCIALPOSITION At30September2024于二零二四年九月三十日 Non-currentassets非流动资产 Notes 附注 Asat31March