升柏控股2023中期报告

MISSION We are committed to creating value for stakeholders byproviding comprehensive and innovative solutions thatachieve high quality results. VALUES •Customer Focus•Integrity•Teamwork•Innovation•Pursuit of Excellence CONTENTS目錄 2Management Discussion and Analysis管理層討論及分析14Report on Review of Interim Condensed Consolidated Financial Statements中期簡明綜合財務報表的審閱報告16Condensed Consolidated Statement of Profit or Loss and Other Comprehensive Income簡明綜合損益及其他全面收益表18Condensed Consolidated Statement of Financial Position簡明綜合財務狀況表19Condensed Consolidated Statement of Changes in Equity簡明綜合權益變動表20Condensed Consolidated Statement of Cash Flows簡明綜合現金流量表21Notes to the Interim Condensed Consolidated Financial Statements中期簡明綜合財務報表附註44Other Information其他資料48Corporate Information公司資料 Management Discussion and Analysis管理層討論及分析 昇柏控股有限公司（「本公司」）之董事（「董事」）會（「董事會」）公佈本公司及其附屬公司（統稱「本集團」）截至2023年6月30日止六個月（「報告期間」）之未經審核中期業績。 The board (the “Board”) of directors (the “Directors”) of ISP Holdings Limited(the “Company”) announces the unaudited interim results of the Companyand its subsidiaries (collectively, the “Group”) for the six months ended 30June 2023 (the “Reporting Period”). Management Discussion and Analysis管理層討論及分析 持續經營業務 Continuing Operations 室內裝飾及特殊項目業務（「室內裝飾及特殊項目業務」）及中國物業及設施管理業務（「中國物業及設施管理業務」）構成本集團的持續經營業務。持續經營業務於報告期間合共錄得收益約港幣79,200,000元，較 去 年 同 期（「 同 期 」）減 少21.1%（2022年： 港 幣100,400,000元）。有關減少的主要原因是報告期內缺乏足夠的新室內裝飾及特殊項目訂單作補充，以及室內裝飾及特殊項目業務現有項目的工程進度受阻。此外，在此艱難時期，毛利亦較同期（2022年：港幣14,200,000元）減少65.5%至約港幣4,900,000元，毛利率亦由同期的14.2%下降至報告期間的6.2%。 The interior and special projects business (“ISP Business”) and the propertyand facility management business in China (“PFM China Business”)constituted the Continuing Operations of the Group. The ContinuingOperations together reported revenue of approximately HK$79.2 millionfor the Reporting Period, representing a decrease of 21.1% from the sameperiod of last year (the “Corresponding Period”) (2022: HK$100.4 million).Such decrease was mainly due to lack of adequate new interior design andspecial project orders for replenishment in the Reporting Period and thedisruption of work progress of our ISP Business existing projects.Furthermore, under this difficult time, the gross profit decreased by 65.5%from the Corresponding Period (2022: HK$14.2 million) to approximatelyHK$4.9 million and the gross profit margin likewise decreased from 14.2%to 6.2% for the Reporting Period as compared with the CorrespondingPeriod. 於報告期間，法院就其中一宗與富勤保險（香港）有限公司（「富勤」）的訴訟案件（高等法院民事訴訟2022年第245號）頒下判決。有關判決的更多詳情將在本報告本節末提供。根據法院的判決，本集團於報告期間已為按彌償基準支付原告訟費的訟費暫准命令作出撥備。因此，報告期間的經營開支較同期（2022年：港幣12,500,000元）增加17.6%至約港幣14,700,000元。 During the Reporting Period, judgement for one of the litigation cases withFalcon Insurance Company (Hong Kong) Limited (“Falcon”) under HighCourt action number HCA 245 of 2022 was handed down by the Court.More details of the judgement would be provided at the end of thissection in this report. According to the judgement handed down by theCourt, provision for the cost order nisi for the Group to pay the plaintiff’scosts on an indemnity basis was made in the Reporting Period. Therefore,the operating expenses increased by 17.6% over the Corresponding Period(2022: HK$12.5 million) to approximately HK$14.7 million for the ReportingPeriod. 考慮到去年確認香港特區政府所推出保就業計劃的一次性補貼約港幣1,500,000元及與出售有關的直接成本約港幣4,500,000元於報告期間並無再次產生及上述各項因素，本集團於報告期間持續經營業務錄得虧損 約 港 幣7,900,000元， 而 同 期 則 錄 得 溢 利 約 港 幣1,400,000元。 Taking into the consideration of the one-off subsidy from EmploymentSupporting Scheme launched by the Government of HKSAR ofapproximately HK$1.5 million, direct cost in relation to the disposal ofapproximately HK$4.5 million recognised last year not recurred in theReporting Period and the various factors mentioned above, the Grouprecorded a loss of approximately HK$7.9 million from the ContinuingOperations for the Reporting Period as compared to a profit ofapproximately HK$1.4 million for the Corresponding Period. Management Discussion and Analysis管理層討論及分析 已終止業務—出售香港物業及設施管理業務（「香港物業及設施管理業務」）及輔助業務（「輔助業務」） Discontinued Operations — Disposal of property and facilitymanagement business in Hong Kong (the “PFM HK Business”)and Ancillary Business (the “Ancillary Business”) Discontinued Operations of the Group comprised the PFM HK Business andthe Ancillary Business (collectively, the “Disposal Group”). Since the DisposalGroup was disposed to China Resources Property Management Limited forthe consideration of HK$539.0 million and the exceptionally significantdisposal gain of approximately HK$438.4 million was recognised in theCorresponding Period, there was no transaction for the Reporting Period. 本集團之已終止業務包括香港物業及設施管理業務及輔助業務（統稱「出售集團」）。由於出售集團已經以代價港幣539,000,000元出售予華潤物業管理有限公司，且同期已確認極大額出售收益約港幣438,400,000元，報告期間並無交易。 持續經營業務及已終止業務 Continuing Operations and Discontinued Operations 連同持續經營業務及已終止業務之業績在內，本集團於報告期間錄得本公司股權持有人應佔虧損約港幣7,900,000元，而同期則錄得本公司股權持有人應佔溢利約港幣439,800,000元。於報告期間，本集團之每股基本虧損為港幣1.9仙（2022年：每股基本盈利港幣92.4仙）。 Including both the r