邝文记中期报告 2023/24

(Incorporated in the Cayman Islands with limited liability)Stock Code8023 GEM CHARACTERISTICSOF GEM OF THE STOCKEXCHANGEOF HONG KONG LIMITED(THE“STOCK EXCHANGE”) GEM GEMhas been positioned as a marketd e s i g n e dt o a c c o m m o d a t e s m a l l a n dmid-sizedcompanies to which a higherinvestmentrisk may be attached thano t h e rc o m p a n i e s l i s t e d o n t h e S t o c kExchange. Prospective investors should beawareof the potential risks of investinginsuch companies and should make thedecisionto invest only after due andcareful consideration. GEMGEMGEM G i v e nt h a t t h e c o m p a n i e s l i s t e d o nGEMare generally small and mid-sizedcompanies,there is a risk that securitiestradedon GEM may be more susceptibletohigh market volatility than securitiestradedon the Main Board of the StockE x c h a n g ea n d n o a s s u r a n c e i s g i v e nthatthere will be a liquid market in thesecurities traded on GEM. HongKong Exchanges and Clearing Limited andthe Stock Exchange take no responsibility for thecontentsof this report,make no representationasto its accuracy or completeness and expresslydisclaimany liability whatsoever for any losshowsoeverarising from or in reliance upon thewhole or any part of the contents of this report. T h i sr e p o r t ,f o r w h i c h t h e d i r e c t o r s( t h e“Directors”)of Kwong Man Kee Group Limited(the“Company”,together with its subsidiaries,the“Group”)collectively and individually acceptfullresponsibility,includes particulars given incompliancewith 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.TheDirectorshaving made all reasonable enquiries,confirmthat to the best of their knowledge andbeliefthe information contained in this report isaccurate and complete in all material respects andnot misleading or deceptive, and there are no othermattersthe omission of which would make anystatement herein or this report misleading. GEMGEM HIGHLIGHTS •92,900,00072,200,00022.4% •Therevenue of the Group decreasedfromapproximately HK$92.9 millionfor the six months ended 30 September2022 to approximately HK$72.2 millionor by approximately 22.4% for the sixmonths ended 30 September 2023. •32,200,00026,500,00017.8%34.6%36.7% •TheGroup’s gross profit decreasedb ya p p r o x i m a t e l y 1 7 . 8 %f r o mapproximatelyHK$32.2 million for thesix months ended 30 September 2022 toapproximatelyHK$26.5 million for thesix months ended 30 September 2023.Thegross profit margin of the Groupincreasedfrom approximately 34.6%for the six months ended 30 September2022to approximately 36.7%for thesame period ended 30 September 2023. •15,100,0008,900,000 •T h ep r o f i t a t t r i b u t a b l e t o o w n e r so ft h e C o m p a n y d e c r e a s e d f r o mapproximatelyHK$15.1 million for thesixmonths ended 30 September 2022to approximately HK$8.9 million for thesame period ended 30 September 2023. • •TheBoard does not recommend thepayment of an interim dividend for thesixmonths ended 30 September 2023(2022: Nil). FINANCIAL RESULTS Theboard of directors(the“Board”)of theCompany is pleased to announce the unauditedcondensedconsolidated financial results of theGroup for the six months ended 30 September2023, together with the comparative unauditedfigures for the corresponding period in 2022 asfollows: CONDENSED CONSOLIDATED STATEMENTOF COMPREHENSIVE INCOME FOR THE SIX MONTHS ENDED 30 SEPTEMBER 2023 CONDENSED CONSOLIDATED STATEMENTOF COMPREHENSIVE INCOME(CONTINUED) FOR THE SIX MONTHS ENDED 30 SEPTEMBER 2023 CONDENSED CONSOLIDATEDSTATEMENT OF FINANCIAL POSITION AS AT 30 SEPTEMBER 2023 KWONG MAN KEE GROUP LIMITEDINTERIM REPORT 2023/24 CONDENSED CONSOLIDATEDSTATEMENT OF CHANGES IN EQUITY FOR THE SIX MONTHS ENDED 30 SEPTEMBER 2023 KWONG MAN KEE GROUP LIMITEDINTERIM REPORT 2023/24 CONDENSED CONSOLIDATEDSTATEMENT OF CASH FLOWS FOR THE SIX MONTHS ENDED 30 SEPTEMBER 2023 NOTES TO THE CONDENSEDCONSOLIDATED INTERIM FINANCIALSTATEMENTS 1 1GENERAL INFORMATION TheCompany was incorporated in the CaymanIslands on 30 May 2016 as an exempted companywithlimited liability under the Companies Law,Cap.22(Law 3 of 1961,as consolidated andrevised) of the Cayman Islands. The address of itsregistered office is P.O. Box 309, Ugland House,Grand Cayman, KY1-1104, Cayman Islands and itsprincipal place of business is 21/F, The Bedford,91-93 Bedford Road, Kowloon, Hong Kong. 22P.O. Box 309, Ugland House,GrandCayman,KY1-1104,CaymanIslands91-93The Bedford 21 The Company is an investment holding company.T h eCompany’s subsid i a r i e s a r e p r i n c i p a l l yengaged in the provision of engineering servicesi nf l o o r i n g ,s c r e e d i n g ,a n t i - s k i d s u r f a c i n g ,specialized texture painting, waterproofing worksand sales of flooring and waterproofing materials.Thecontrolling shareholder of the Company isMr.Kwong Chi Man(“Mr.Kwong”)and theparentcompany of the