QPL INT'L中期报告2024-2025

INTERIMREPORT 2024/25 中期报告 简明综合财务报表附注 CONTENTS目录 2DIRECTORS’STATEMENT 董事报告 8INFORMATIONPROVIDEDINACCORDANCEWITHTHELISTINGRULES 根据上市规则提供之资料 14CONDENSEDCONSOLIDATEDSTATEMENTOFPROFITORLOSSANDOTHERCOMPREHENSIVEINCOME 简明综合损益及其他全面收益表 15CONDENSEDCONSOLIDATEDSTATEMENTOFFINANCIALPOSITION 简明综合财务状况表 16CONDENSEDCONSOLIDATEDSTATEMENTOFCHANGESINEQUITY 简明综合权益变动表 17CONDENSEDCONSOLIDATEDSTATEMENTOFCASHFLOWS 简明综合现金流量表 18NOTESTOTHECONDENSEDCONSOLIDATEDFINANCIALSTATEMENTS DIRECTORS’STATEMENT 董事报告 TheBoardofDirectors(the“Board”or“Directors”)ofQPLInternationalHoldingsLimited(the“Company”)announcedtheunauditedconsolidatedinterimresultsoftheCompanyanditssubsidiaries(collectivelythe“Group”)forthesixmonthsended31October2024(the“Period”).Theinterimfinancialresultsandreporthavenotbeenaudited,buthavebeenreviewedbytheauditcommitteeoftheCompany. FINANCIALRESULTS TheGroupreportedaturnoverofHK$154.41millionforthePeriod,representinganincreaseof16.47%ascomparedwithHK$132.57millionforthesameperiodlastyear.TheGroup’sconsolidatedprofitforthePeriodamountedtoHK$11.26million,ascomparedwithalossofHK$20.32millionforthecorrespondingperiodin2023.EarningspershareforthePeriodwasHK3.90cents(2023:LosspershareofHK7.04cents). DIVIDEND TheDirectorsdonotrecommendthepaymentofaninterimdividendforthePeriod(2023:HK$Nil). BUSINESSREVIEW TheGroupfacedmanychallengesinthetoughbusinessenvironmentforthePeriodandrecordedanincreaseinturnoverof16.47%toHK$154.41million(2023:HK$132.57million)duringthePeriod. DuringthePeriod,staffcostsincreasedtoHK$51.05million(2023:HK$47.00million),representing33.06%(2023:35.45%)oftheGroup’sturnover.TheGroupwillcontinuetoimplementpoliciestomitigatetheimpactofincreasinglabourcosts. Otheroperatingexpenses,increasedby37.29%toHK$41.60million(2023:HK$30.30million)representing26.94%(2023:22.86%)oftheGroup’sturnoverduringthePeriod,generallyincludedfactoryoperatingcosts,sellingandadministrativeexpensessuchasrepairandmaintenanceexpensesofHK$9.45million(2023:HK$6.66million),fuelexpensesofHK$Nilmillion(2023:HK$11.59million),consumables,toolsandutensilsofHK$0.82million(2023:HK$1.55million),salecommissionandagencyfeeofHK$0.21million(2023:HK$0.15million),advertisingandpromotionexpensesofHK$0.60million(2023:HK$1.11million),businessentertainmentexpensesofHK$1.01million(2023:HK$0.43million),andlegalandprofessionalfeeofHK$0.71million(2023:HK$0.82million).TheGroupwillcontinuetotightenitsexpenditureinitseffortstominimizetheimpactofincreasingfactoryoperatingcosts,sellingandadministrativeexpenses. QPLInternationalHoldingsLimited（“本公司”）董事会（“董事会”或“董事”）公布本公司及其附属公司（统称“本集团”）截至二零二四年十月三十一日止六个月（“本期间”）之未经审核综合中期业绩。中期财务业绩及报告未经审核，惟已由本公司审核委员会审阅。 财务业绩 于本期间，本集团录得营业额154,410,000港元，较去年同期之132,570,000港元增加16.47%。本集团于本期间之综合溢利为11,260,000港元，而二零二三年同期录得亏损20,320,000港元。本期间之每股盈利为3.90港仙（二零二三年：每股亏损7.04港仙）。 股息 董事不建议派付本期间之中期股息（二零二三年：零港元）。 业务回顾 本集团于本期间面对严峻营商环境的众多挑战，于本期间录得营业额增加16.47%至154,410,000港元（二零二三年：132,570,000港元）。 于本期间，员工成本上升至51,050,000港元（二零二三年：47,000,000港元），占本集团营业额之33.06%（二零二三年：35.45%)。本集团将继续实施多项政策以消弭劳工成本上涨之影响。 其他营运开支增加37.29%至41,600,000港元（二零二三年：30,300,000港元），占本集团本期间营业额之26.94%（二零二三年：22.86%)，大体包括维修及保养开支9,450,000港元（二零二三年：6,660,000港元）、燃料开支零港元（二零二三年： 11,590,000港元）、消耗品、工具及用具820,000港元（二零二三年：1,550,000港元）、销售佣金及代理费210,000港元（二零二三年：150,000港元）、广告及推广开支600,000港元（二零二三年：1,110,000港元）、业务招待开支1,010,000港元 （二零二三年：430,000港元）以及法律及专业费用710,000港元（二零二三年：820,000港元）等工厂经营成本、销售及行政开支。本集团将继续撙节开支，务求将工厂经营成本、销售及行政开支持续上升之影响减至最低。 DIRECTORS’STATEMENT 董事报告 ThefinancialresultsoftheGroupwereaffectedbynetfairvaluegainonfinancialassetatfairvaluethroughprofitorloss(“FVTPL”)ofapproximatelyHK$9.54million(2023:lossofHK$10.91million)duringthePeriod.ThenetfairvaluegainonfinancialassetatFVTPLmainlycomprisedofthefairvaluegainoninvestmentinlistedequitysecuritiesofHaoWenHoldingsLimited(“HWH”)(approximatelyHK$6.3million).DetailsofthefinancialassetatFVTPLaredisclosedinthe“SignificantInvestments”sectionofthisreport. LIQUIDITYANDFINANCIALRESOURCES TheGroup’scashandbankbalancesamountedtoHK$44.98millionasat31October2024(30April2024:HK$58.54million).Tofinanceitsworkingcapital,theGrouphasincurredtotaloutstandingdebtsofHK$51.13millionasat31October2024(30April2024:HK$52.34million),whichcomprisedHK$34.61million(30April2024:HK$35.37million)ofcollateralisedbankborrowings,HK$2.51million(30April2024:HK$2.95million)ofleaseliabilitiesandHK$14.01million(30April2024:HK$14.02million)ofotherborrowings.Intermsofinterestcosts,includedintheoutstandingdebts,HK$37.12million(30April2024:HK$38.32million)wasinterestbearingandHK$14.01million(30April2024:HK$14.02million)wasinterestfree. Thegearingratiowas15.2%asat31October2024(30April2024: 16.1%). FOREIGNEXCHANGERISKMANAGEMENT TheGroupmainlyoperatesinthePeople’sRepublicofChina(“PRC”)andHongKongandisexposedtoforeignexchangeriskarisingfromvariouscurrencyexposures,primarilywithrespecttoRenminbi(“RMB”)andUnitedStatesdollars.ThefluctuationsincurrencyexchangeratesforthePerioddidnotadverselyaffecttheGroup’soperationsorliquidity.DuringthePeriod,theGrouphasnotenteredintoanyhedgingarrangements.Howeverthemanagementwillc