股份代號(於開曼群島註冊成立之有限公司)INTERIM REPORT中期報告2021 CHARACTERISTICS OF GEM OF THE STOCK EXCHANGE OF HONG KONG LIMITED (THE “STOCK EXCHANGE”)GEM has been positioned as a market designed to accommodate small and mid-sized companies to which a higher investment risk may be attached than other companies listed on the Stock Exchange. Prospective investors should be aware of the potential risks of investing in such companies and should make the decision to invest only after due and careful consideration.Given that the companies listed on GEM are generally small and mid-sized companies, there is a risk that securities traded on GEM may be more susceptible to high market volatility than securities traded on the Main Board of the Stock Exchange and no assurance is given that there will be a liquid market in the securities traded on GEM.Hong Kong Exchanges and Clearing Limited and the Stock Exchange take no responsibility for the contents of this report, make no representation as to its accuracy or completeness and expressly disclaim any liability whatsoever for any loss howsoever arising from or in reliance upon the whole or any part of the contents of this report.This report, for which the directors (the “Directors”) of Noble Engineering Group Holdings Limited (the “Company”, together with its subsidiaries, the “Group”) collectively and individually accept full responsibility, includes particulars given in compliance with the Rules Governing the Listing of Securities on GEM of the Stock Exchange (the “GEM Listing Rules”) for the purpose of giving information with regard to the Company. The Directors, having made all reasonable enquiries, confirm that, to the best of their knowledge and belief the information contained in this report is accurate and complete in all material respects and not misleading or deceptive, and there are no other matters the omission of which would make any statement herein or this report misleading.香港聯合交易所有限公司（「聯交所」）GEM的特色GEM的定位，乃為中小型公司提供一個上市的市場，此等公司相比起其他在聯交所上市的公司帶有較高投資風險。有意投資的人士應了解投資於該等公司的潛在風險，並應經過審慎周詳的考慮後方作出投資決定。由於GEM上市公司普遍為中小型公司，在GEM買賣的證券可能會較於聯交所主板買賣的證券承受較大的市場波動風險，同時無法保證在GEM買賣的證券會有高流通量的市場。香港交易及結算所有限公司及聯交所對本報告的內容概不負責，對其準確性或完整性亦不發表任何聲明，並明確表示概不就因本報告全部或任何部分內容而產生或因倚賴該等內容而引致的任何損失承擔任何責任。本報告乃遵照聯交所GEM證券上市規則（「GEM上市規則」）而刊載，旨在提供有關怡康泰工程集團控股有限公司（「本公司」，連同其附屬公司稱「本集團」）的資料，本公司董事（「董事」）對此共同及個別承擔全部責任。董事於作出一切合理查詢後確認，就其所深知及確信，本報告所載資料在各重要方面均屬準確完備，沒有誤導或欺詐成分，亦無遺漏任何其他事項，足以令致本報告或其所載任何陳述產生誤導。 CORPORATE INFORMATION公司資料3CONDENSED CONSOLIDATED STATEMENT OF PROFIT OR LOSS AND OTHER COMPREHENSIVE INCOME簡明綜合損益及其他全面收益表6CONDENSED CONSOLIDATED STATEMENT OF FINANCIAL POSITION簡明綜合財務狀況表7CONDENSED CONSOLIDATED STATEMENT OF CHANGES IN EQUITY簡明綜合權益變動表8CONDENSED CONSOLIDATED CASH FLOW STATEMENT簡明綜合現金流量表9NOTES TO THE CONDENSED CONSOLIDATED INTERIM FINANCIAL STATEMENTS簡明綜合中期財務報表附註10MANAGEMENT DISCUSSION AND ANALYSIS管理層討論及分析21DISCLOSURE OF INTERESTS AND OTHER INFORMATION權益及其他資料披露30Contents 目錄 3Corporate Information公司資料怡康泰工程集團控股有限公司 • 二零二一年中期報告Board of DirectorsExecutive DirectorsMr. Tse Chun Yuen (Chairman)Mr. Tse Chun Kuen (Chief executive officer)Mr. Tam Wing Yuen (appointed with effect on 30 June 2021)Mr. Harilela Mahesh (resigned on 30 June 2021) Non-executive DirectorsMr. Cheung Kit (appointed with effect on 30 June 2021) Mr. U Keng Tin (resigned on 30 June 2021) Independent non-executive DirectorsMr. Wong Yiu Kwong KenjiMs. Chung Lai LingMr. Tang Chi WaiAudit CommitteeMr. Tang Chi Wai (Chairman)Mr. Wong Yiu Kwong KenjiMs. Chung Lai LingNomination CommitteeMr. Tse Chun Yuen (Chairman)Mr. Wong Yiu Kwong KenjiMs. Chung Lai LingRemuneration CommitteeMs. Chung Lai Ling (Chairman)Mr. Tang Chi WaiMr. Tse Chun Kuen董事會執行董事謝振源先生（主席）謝振乾先生（行政總裁）譚永元先生（於二零二一年 六月三十日獲委任）Harilela Mahesh先生（於二零二一年 六月三十日辭任）非執行董事張杰先生（於二零二一年 六月三十日獲委任）余擎天先生（於二零二一年 六月三十日辭任）獨立非執行董事黃耀光先生鍾麗玲女士鄧智偉先生審核委員會鄧智偉先生（主席）黃耀光先生鍾麗玲女士提名委員會謝振源先生（主席）黃耀光先生鍾麗玲女士薪酬委員會鍾麗玲女士（主席）鄧智偉先生謝振乾先生 4Noble Engineering Group Holdings Limited • Interim Report 2021Corporate Information公司資料Compliance OfficerMr. Tse Chun YuenCompany SecretaryMr. Tsoi Chi HeiAuthorised RepresentativesMr. Tse Chun YuenMr. Tsoi Chi HeiAuditorZhonghui Anda CPA LimitedUnit 701, Citicorp Centre18 Whitfield RoadCauseway BayHong KongLegal AdvisersAs to Hong Kong lawZM LawyersSolicitors, Hong Kong20/F, Central 88Nos. 88–98 Des Voeux RoadCentralHong KongRegistered Office in the Cayman IslandsWindward 3, Regatta Office ParkPO Box 1350Grand Cayman KY1-1108Cayman Islands監察主任謝振源先生公司秘書蔡志熙先生授權代表謝振源先生蔡志熙先生核數師中匯安達會計師事務所有限公司香港銅鑼灣威非路道18號萬國寶通中心701室法律顧問有關香港法例ZM Lawyers香港律師香港中環德輔道中88–98號中環88，20樓開曼群島註冊辦事處Windward 3, Regatta Office ParkPO Box 1350Grand Cayman KY1-1108Cayman Islands 5怡康泰工程集團控股有限公司 • 二零二一年中期報告Corporate Information公司資料Headquarters and Principal Place of Businessin Hong KongRoom 9, 25/F, CRE Centre889 Cheung Sha Wan RoadCheung