MINDTELL TECH2023 中期报告

INTERIM REPORT中期報告 CHARACTERISTICS OF GEM OF THE STOCKEXCHANGEOF HONG KONG LIMITED(THE“STOCK EXCHANGE”) 香 港 聯 合 交 易 所 有 限 公 司（「 聯 交所」）GEM之特色 GEM之 定 位， 乃 為 中 小 型 公 司 提供一個上市之市場，此等公司相比起其他在聯交所上市之公司帶有較高投資風險。有意投資之人士應了解投資於該等公司之潛在風險，並應經過審慎周詳之考慮後方作出投資決定。 GEMhas been positioned as a marketdesigned to accommodate small and mid-sizedcompanies to which a higher investment riskmay be attached than other companies listedon the Stock Exchange. Prospective investorsshouldbe aware of the potential risks ofinvesting in such companies and should makethe decision to invest only after due and carefulconsideration. 由 於GEM上 市 公 司 普 遍 為 中 小 型公 司， 在GEM買 賣 之 證 券 可 能 會較於聯交所主板買賣之證券承受較大之市場波動風險，同時無法保證在GEM買 賣 之 證 券 會 有 高 流 通 量之市場。 Given that the companies listed on GEM aregenerally small and mid-sized companies, thereis a risk that securities traded on GEM maybe more susceptible to high market volatilitythan securities traded on the Main Board of theStock Exchange and no assurance is given thatthere will be a liquid market in the securitiestraded on GEM. Hong Kong Exchanges and Clearing Limited andthe Stock Exchange take no responsibility for thecontents of this report, make no representationas to its accuracy or completeness and expresslydisclaimany liability whatsoever for any losshowsoever arising from or in reliance upon thewhole or any part of the contents of this report. GEMGEMMindtellTechnology Limited Thisreport,for which the directors(the“Directors”) of Mindtell Technology Limited (the“Company”) collectively and individually acceptfull responsibility, includes particulars given incompliance with the Rules Governing the Listingof Securities on GEM of the Stock Exchange (the“GEM Listing Rules”) for the purpose of givinginformationwith regard to the Company.TheDirectors, having made all reasonable enquiries,confirm that to the best of their knowledge andbelief the information contained in this report isaccurate and complete in all material respectsand not misleading or deceptive, and there are noother matters the omission of which would makeany statement herein or this report misleading. CONTENTS目 錄 PageCondensed Consolidated Statement of Profit orLoss and Other Comprehensive Income3Condensed Consolidated Statement ofFinancial Position5Condensed Consolidated Statement ofChanges in Equity7Condensed Consolidated Statement ofCash Flows8Notes to the Unaudited Condensed ConsolidatedFinancial Statements10Management Discussion and Analysis36Other Information50 Mindtell Technology Limited The board of Directors (the “Board”) is pleasedto present the unaudited condensed consolidatedresultsof Mindtell Technology Limited(the“Company”)and its subsidiaries(collectivelyreferred to as the “Group”) for the three monthsand six months ended 31 May 2023, togetherwith the comparative unaudited figures for thecorresponding periods in 2022, as follows: CONDENSED CONSOLIDATED STATEMENT OF PROFITOR LOSS AND OTHER COMPREHENSIVE INCOME簡 明 綜 合 損 益 及 其 他 全 面 收 益 表 For the three months and six months ended 31 May 2023 CONDENSED CONSOLIDATED STATEMENT OF PROFITOR LOSS AND OTHER COMPREHENSIVE INCOME簡 明 綜 合 損 益 及 其 他 全 面 收 益 表 For the three months and six months ended 31 May 2023 CONDENSED CONSOLIDATED STATEMENT OF FINANCIAL POSITION簡 明 綜 合 財 務 狀 況 表 At 31 May 2023 CONDENSED CONSOLIDATED STATEMENT OF FINANCIAL POSITION簡 明 綜 合 財 務 狀 況 表 At 31 May 2023 CONDENSED CONSOLIDATED STATEMENT OF CHANGES IN EQUITY簡 明 綜 合 權 益 變 動 表 For the six months ended 31 May 2023 CONDENSED CONSOLIDATED STATEMENT OF CASH FLOWS簡 明 綜 合 現 金 流 量 表 For the six months ended 31 May 2023 CONDENSED CONSOLIDATED STATEMENT OF CASH FLOWS簡 明 綜 合 現 金 流 量 表 For the six months ended 31 May 2023 NOTESTOTHE UNAUDITED CONDENSED CONSOLIDATEDFINANCIAL STATEMENTS未 經 審 核 簡 明 綜 合 財 務 報 表 附 註 For the three months and six months ended 31 May 2023 1.公司資料 1.CORPORATE INFORMATION GEMCricketSquare, Hutchins Drive, P.O.Box 2 6 8 1 , Grand CaymanKY1-1111, Cayman Islands302-308191910B-7-7, Sky Park @ OneCity, Jalan USJ 25/1, 47650S u b a n gJ a y a ,S e l a n g o r ,Malaysia TheCompany was incorporated as anexemptedcompany with limited liability inthe Cayman Islands on 27 February 2018.The Company’s shares were listed on GEMof the Stock Exchange on 22 October 2018(the “Listing”). The address of the Company’sregistered office is Cricket Square, HutchinsDrive, P.O. Box 2681, Grand Cayman KY1-1111, Cayman Islands and its principal placeofbusiness in Hong Kong is Room 1910,19/F,CC Wu Building,302-308 HennessyRood, Wan Chai, Hong Kong. The Group’sheadquarter is situated at B-7-7, Sky Park @One City, Jalan USJ 25/1, 47650 Subang Jaya,Selangor, Malaysia. The principal activity of the Company is aninvestment holding company. The Group isprincipally engaged in the provision of systemintegrationand development services,IToutsourcing services and maintenance andconsultancy services. Theunaudited condensed consolidatedfinancial statements are presented in MalaysianRinggit (“RM”) and all amounts hav