(Incorporated in the Cayman Islands with limited liability) (於開曼群島註冊成立的有限公司)Stock Code 股份代號: 1627 INTERIM REPORT 中 期 報 告2022/2023 CONTENTS 目錄2Corporate Information公司資料4Consolidated Statement of Profit or Loss andOther Comprehensive Income綜合損益及其他全面收益表5Consolidated Statement of Financial Position綜合財務狀況表7Consolidated Statement of Changes in Equity綜合權益變動表8Condensed Consolidated Statement of Cash Flows簡明綜合現金流量表9Notes to the Condensed Consolidated Interim Financial Information簡明綜合中期財務資料附註28Management Discussion and Analysis管理層討論及分析39Other Information其他資料 2Interim Report 2022-2023 中期報告CORPORATE INFORMATION公司資料BOARD OF DIRECTORSExecutive DirectorsMr. YAU Kwok Fai (Appointed as Chairman on 1 September 2022)Mr. CHEUNG Ho Yuen (Chief Executive Officer)Mr. LAU Chi Fai DanielMr. NGAI Chun Hung (Chairman, up to 1 September 2022)Non-executive DirectorMr. NGAI Chun Hung (Redesignated on 1 September 2022)Independent Non-executive DirectorsProf. KO Jan MingDr. LEE Man Piu AlbertDr. LI Yok SheungMs. MAK Suk HingMr. MONG ChanBOARD COMMITTEESAudit CommitteeMr. MONG Chan (Chairman)Prof. KO Jan MingDr. LEE Man Piu AlbertDr. LI Yok SheungMs. MAK Suk HingRemuneration CommitteeDr. LEE Man Piu Albert (Appointed as Chairman on 1 September 2022)Prof. KO Jan MingDr. LI Yok Sheung (Ceased to be Chairman on 1 September 2022)Ms. MAK Suk HingMr. MONG ChanMr. YAU Kwok FaiNomination CommitteeMr. YAU Kwok Fai (Chairman, appointed on 1 September 2022)Prof. KO Jan MingDr. LEE Man Piu AlbertDr. LI Yok SheungMs. MAK Suk HingMr. MONG ChanMr. NGAI Chun Hung (Chairman, up to 1 September 2022)董事會執行董事游國輝先生（於二零二二年九月一日獲委任為主席）張浩源先生（行政總裁）劉志輝先生魏振雄先生（主席，至二零二二年九月一日止）非執行董事魏振雄先生（於二零二二年九月一日調任）獨立非執行董事高贊明教授李文彪醫生李毓湘博士麥淑卿女士蒙燦先生董事會委員會審核委員會蒙燦先生（主席）高贊明教授李文彪醫生李毓湘博士麥淑卿女士薪酬委員會李文彪醫生（於二零二二年九月一日獲委任為主席）高贊明教授李毓湘博士（於二零二二年九月一日退任主席）麥淑卿女士蒙燦先生游國輝先生提名委員會游國輝先生（主席，於二零二二年九月一日獲委任）高贊明教授李文彪醫生李毓湘博士麥淑卿女士蒙燦先生魏振雄先生（主席，至二零二二年九月一日止） 3ABLE ENGINEERING HOLDINGS LIMITED安保工程控股有限公司CORPORATE INFORMATION公司資料COMPANY SECRETARYMr. MUI Siu Hong, CPAINDEPENDENT AUDITORErnst & YoungCertified Public AccountantsRegistered Public Interest Entity AuditorREGISTERED OFFICEWindward 3, Regatta Office ParkPO Box 1350Grand Cayman KY1-1108Cayman IslandsHEAD OFFICE AND PRINCIPAL PLACE OF BUSINESSNo. 155 Waterloo Road, Kowloon TongKowloon, Hong KongSHARE REGISTRAR AND TRANSFER OFFICEPrincipal Share Registrar and Transfer Office in the Cayman IslandsOcorian Trust (Cayman) LimitedWindward 3, Regatta Office ParkPO Box 1350Grand Cayman KY1-1108Cayman IslandsHong Kong Branch Share Registrar and Transfer OfficeTricor Investor Services Limited17/F, Far East Finance Centre16 Harcourt RoadHong KongSHARE INFORMATIONOrdinary Share ListingPlace of listingMain Board of The Stock Exchange of Hong Kong LimitedStock code01627Board lot size4,000 sharesWEBSITESwww.ableeng.com.hkhttp://www.gennexir.com/?page_id=191&code=01627&lang=en_US公司秘書梅兆康先生（會計師）獨立核數師安永會計師事務所執業會計師註冊公眾利益實體核數師註冊辦事處Windward 3, Regatta Office ParkPO Box 1350Grand Cayman KY1-1108開曼群島總辦事處兼主要營業地點香港九龍九龍塘窩打老道155號股份過戶登記處開曼群島股份過戶登記總處Ocorian Trust (Cayman) LimitedWindward 3, Regatta Office ParkPO Box 1350Grand Cayman KY1-1108開曼群島香港股份過戶登記分處卓佳證券登記有限公司香港夏愨道16號遠東金融中心17樓股份資料普通股上市上市地點 香港聯合交易所有限公司主板股票代號01627每手買賣單位4,000股網址www.ableeng.com.hkhttp://www.gennexir.com/?page_id=191&code=01627&lang=zh_HK 4Interim Report 2022-2023 中期報告CONSOLIDATED STATEMENT OF PROFIT OR LOSS AND OTHER COMPREHENSIVE INCOME綜合損益及其他全面收益表The board of directors of Able Engineering Holdings Limited (the “Company”) presents the unaudited condensed consolidated interim financial information of the Company and its subsidiaries for the six months ended 30 September 2022 together with comparative figures for the corresponding period in the previous year. The condensed consolidated interim financial information has not been audited, but has been reviewed by the Audit Committee of the Company.Unaudited未經審核Six months ended 30 September截至九月三十日止六個月20222021二零二二年二零二一年NotesHK$’000HK$’000附註千港元千港元REVENUE收入51,994,2852,001,876Contract costs合約成本6(1,893,866)(1,934,222) Gross profit毛利100,41967,654Other income and gains其他收入及收益54,923904Administrative expenses行政開支(36,875)(43,907)Finance costs財務費用(7,456)(5,373)Share of profits and losses of joint ventures應佔合營企業損益4,0233,076 PROFIT BEFORE TAX除稅前溢利665,03422,354Income tax expense所得稅開支7(15,232)(8,826) PROFIT FOR THE PERIOD期間溢利49,80213,528 OTHER COMPREHENSIVE LOSS其他全面虧損Other comprehensive loss that may be reclassified to profit or loss in subsequent periods:於其後期間可能重新分類至損益的其他全面虧損：Exchange differences in translation of foreign operations因換算海外業務產生之匯兌差額(14,303)– OTHER COMPREHENSIVE LOSS FOR THE PERIOD期間其他全面虧損(14,303)– TOTAL COMPREHENSIVE INCOME FOR THE PERIOD ATTRIBUTABLE TO OWNERS OF THE PARENT母公司持有者應佔期間全面收益總額35,49913,528 EARNINGS PER SHARE ATTRIBUTABLE TO ORDINARY EQUITY HOLDERS OF THE PARENT母公司普通權益持有者應佔每股盈利Basic and diluted (HK cents)基本及攤薄（港仙）92.490.68 安保工程控股有限公司（「本公司」）的董事會提呈本公司及其附屬公司截至二零二二年九月三十日止六個月的未經審核簡明綜合中期財務資料，連同於去年同期的比較數字。簡明綜合中期財務資料乃未經審核，惟已由本公司的審核委員會