恆泰裕集團控股有限公司 | 二零二三年中期報告1CHARACTERISTICS OF GEM OF THE STOCK EXCHANGE OF HONG KONG LIMITED “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 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 (“Directors”, and each a “Director”) of Hang Tai Yue Group Holdings Limited (“Company”) collectively and individually accept full responsibility, includes particulars given in compliance with the Rules Governing the Listing of Securities on GEM (“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.This report will remain on the “Latest Listed Company Information” page of the website of the Stock Exchange at http://www.hkexnews.hk for a minimum period of seven days from the date of its publication and on the website of the Company at http://www.hangtaiyue.com.香港聯合交易所有限公司（「聯交所 」）GEM的特色 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的公司帶有較高投資風險。有意投資者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。由於在GEM上市的公司普遍為中小型公司，在GEM買賣之證券可能會較於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。香港交易及結算所有限公司及聯交所對本報告之內容概不負責，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之任何損失承擔任何責任。本報告之資料乃遵照《GEM證券上市規則》（「GEM上市規則」）而刊載，旨在提供有關恆泰裕集團控股有限公司（「本公司」）之資料；本公司之董事（「董事」，及各為一名「董事」）願就本報告之資料共同及個別承擔全部責任。各董事在作出一切合理查詢後確認，就彼等所深知及確信，本報告所載資料在各重要方面均屬準確完備，並無誤導或欺詐成分，且並無遺漏其他事項，足以令致本報告或其所載任何陳述產生誤導。本報告將自其刊發日期起計最少七天載於聯交所網站http://www.hkexnews.hk「最新上市公司公告」一頁及本公司網站http://www.hangtaiyue.com。 2Hang Tai Yue Group Holdings Limited | Interim Report 2023INTERIM RESULTSThe board (“Board”) of Directors of the Company announces the unaudited condensed consolidated interim results (“Interim Results”) of the Company and its subsidiaries (collectively, the “Group”) for the six months and three months ended 30 June 2023, together with the unaudited comparative figures for the corresponding periods of 2022 as follows:UNAUDITED CONDENSED CONSOLIDATED STATEMENT OF PROFIT OR LOSS AND OTHER COMPREHENSIVE INCOMEFor the six months and three months ended 30 June 2023Six months ended 30 JuneThree months ended 30 June截至六月三十日止六個月截至六月三十日止三個月 2023202220232022二零二三年二零二二年二零二三年二零二二年NotesHK$’000HK$’000HK$’000HK$’000附註千港元千港元千港元千港元(Unaudited)(Unaudited)(Unaudited)(Unaudited)（未經審核）（未經審核）（未經審核）（未經審核） Revenue收入434,270100,04114,22841,514Cost of sales銷售成本(4,835)(71,178)(2,056)(27,287)Other income and gains其他收入及收益42,9468,2755133,938Administrative expenses行政開支(45,905)(53,800)(21,445)(29,619)Impairment loss on contract assets, accounts receivable, loan and interest receivables合約資產、應收賬款、 應收貸款及利息減值虧損(203)–(203)–Net gain on disposal of subsidiaries出售附屬公司之收益淨額–25,560–25,560Gain on deemed disposal of a subsidiary視作出售一間附屬公司之 收益72,145–72,145–Gain on disposals of financial assets at fair value through profit and loss (“FVTPL”)出售按公平值透過損益列賬 （「按公平值透過損益列賬」） 之金融資產之收益335–335–Fair value (loss)/gain on financial assets at FVTPL按公平值透過損益列賬之金融 資產之公平值（虧損）╱收益(1,027)6581,3972,060Share of results of associates分佔聯營公司業績(7,129)7,533(4,612)(5,007)Finance costs融資成本(3,933)(4,680)(2,542)(2,316) Profit before tax除稅前溢利546,66412,40957,7608,843Income tax expense所得稅開支6–––– Profit for the period期內溢利46,66412,40957,7608,843 中期業績本公司董事會（「董事會」）謹此公佈本公司及其附屬公司（統稱「本集團」）截至二零二三年六月三十日止六個月及三個月之未經審核簡明綜合中期業績（「中期業績」），連同二零二二年同期之未經審核比較數字如下：未經審核簡明綜合損益及其他全面收益表 截至二零二三年六月三十日止六個月及三個月 恆泰裕集團控股有限公司 | 二零二三年中期報告3Six months ended 30 JuneThree months ended 30 June截至六月三十日止六個月截至六月三十日止三個月 2023202220232022二零二三年二零二二年二零二三年二零二二年NoteHK$’000HK$’000HK$’000HK$’000附註千港元千港元千港元千港元(Unaudited)(Unaudited)(Unaudited)(Unaudited)（未經審核）（未經審核）（未經審核）（未經審核） Other comprehensive income, net of tax其他全面收益，扣除稅項Items that may be reclassified subsequently to profit or loss in subsequent periods:其後於其後期間可能重新分類 至損益的項目：Exchange differences arising on tran