仁德资源中期报告2023/2024

CHARACTERISTICS OF GEM (“GEM”) OF THE STOCK EXCHANGE OF HONGKONG LIMITED (THE “STOCK EXCHANGE”) GEM has been positioned as a market designed to accommodate small and mid-sized companiesto which a higher investment risk may be attached than other companies listed on the StockExchange. Prospective investors should be aware of the potential risks of investing in suchcompanies 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, thereis a risk that securities traded on GEM may be more susceptible to high market volatility thansecurities traded on the Main Board of the Stock Exchange and no assurance is given that therewill 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 contentsof this report, make no representation as to its accuracy or completeness and expressly disclaim any liabilitywhatsoever for any loss howsoever arising from or in reliance upon the whole or any part of the contentsof this report. This report, for which the directors (the “Director(s)”) of Royal Century Resources Holdings Limited (the“Company”) collectively and individually accept full responsibility, includes particulars given in compliancewith the Rules Governing the Listing of Securities on GEM of the Stock Exchange (the “GEM ListingRules”) for the purpose of giving information with regard to the Company. The Directors, having made allreasonable enquiries, confirm that to the best of their knowledge and belief the information contained inthis report is accurate and complete in all material respects and not misleading or deceptive, and there areno other matters the omission of which would make any statement herein or this report misleading. 香港聯合交易所有限公司（「聯交所」）GEM（「GEM」）之特色 GEM的定位，乃為中小型公司提供一個上市的市場，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。有意投資的人士應了解投資於該等公司的潛在風險，並應經過審慎周詳的考慮後方作出投資決定。 由於GEM上市公司普遍為中小型公司，在GEM買賣的證券可能會較於聯交所主板買賣之證券承受較大的市場波動風險，同時無法保證在GEM買賣的證券會有高流通量的市場。 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，概不對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聯交所GEM證券上市規則（「GEM上市規則」）而刊載，旨在提供有關仁德資源控股有限公司（「本公司」）之資料；本公司董事（「董事」）願就本報告之資料共同及個別地承擔全部責任。董事在作出一切合理查詢後，確認就其所知及所信，本報告所載資料在各重要方面均準確完備，沒有誤導或欺詐成分，且並無遺漏任何其他事項，足以令致本報告或其所載任何陳述產生誤導。 財務報表 THE FINANCIAL STATEMENTS 中期業績 INTERIM RESULTS The board (the “Board”) of directors (the “Director(s)”) ofRoyal Century Resources Holdings Limited (the “Company”)presentsthe unaudited condensed consolidated financialstatements of the Company and its subsidiaries (collectivelyreferred to as the “Group”) for the six months ended 30September 2023, together with the comparative unauditedfigures for the corresponding period in 2022 as follows: 仁德資源控股有限公司（「本公司」）董事（「董事」）會（「董事會」）公佈本公司及其附屬公司（統稱「本集團」）截至二零二三年九月三十日止六個月之未經審核簡明綜合財務報表，連同二零二二年同期之未經審核比較數字如下： 簡明綜合損益及其他全面收益表 CONDENSED CONSOLIDATED STATEMENTOF PROFIT OR LOSS AND OTHERCOMPREHENSIVE INCOME FOR THE SIX MONTHS ENDED 30 SEPTEMBER 2023 簡明綜合損益及其他全面收益表（續） CONDENSED CONSOLIDATED STATEMENTOF PROFIT OR LOSS AND OTHERCOMPREHENSIVE INCOME(continued) FOR THE SIX MONTHS ENDED 30 SEPTEMBER 2023 簡明綜合財務狀況表 CONDENSED CONSOLIDATED STATEMENTOF FINANCIAL POSITION AT 30 SEPTEMBER 2023 CONDENSED CONSOLIDATED STATEMENTOF FINANCIAL POSITION(continued) 簡明綜合財務狀況表（續） AT 30 SEPTEMBER 2023 簡明綜合權益變動表 CONDENSED CONSOLIDATED STATEMENTOF CHANGES IN EQUITY FOR THE SIX MONTHS ENDED 30 SEPTEMBER 2023 CONDENSED CONSOLIDATED STATEMENTOF CASH FLOWS 簡明綜合現金流動表 FOR THE SIX MONTHS ENDED 30 SEPTEMBER 2023 簡明綜合財務報表附註 NOTES TO THE CONDENSED CONSOLIDATEDFINANCIAL STATEMENTS 截至二零二三年九月三十日止六個月 FOR THE SIX MONTHS ENDED 30 SEPTEMBER 2023 1.一般資料 1.GENERAL 仁德資源控股有限公司（「本公司」，連同其附屬公司，統稱「本集團」）在香港註冊為有限責任公司及其股份在香港聯合交易所有限公司（「聯交所」）GEM（「GEM」）上市。本公司之註冊辦事處及主要營業地 點 為 香 港 灣 仔 港 灣 道26號 華 潤 大 廈22樓2201室。本公司為一間投資控股公司，而本集團主要從事(i)提供設計、裝修及工程及採購傢俱及相關產品服務，(ii)租賃建築設備及提供相關安裝服務，(iii)美酒營銷，以及(iv)提供金融服務。 RoyalCentury Resources Holdings Limited(the “Company”,together with its subsidiaries, collectively the “Group”) wasincorporated in Hong Kong with limited liability and its sharesare listed on GEM (“GEM”) of The Stock Exchange of HongKongLimited(the“Stock Exchange”).The registered officeand the principal place of business of the Company is situatedatSuite 2201,22/F.,China Resources Building,26 HarbourRoad, Wanchai, Hong Kong. The Company is an investmentholding company while the Group is principally engaged in (i)provision of design, fitting out and engineering and procurementoffurnishings and related products services,(ii)leasing ofconstructionequipment and provision of related installationservices, (iii) sourcing and merchandising of fine and rare winesand (iv) provision of financial services. 此等簡明綜合財務報表乃未經審核，惟已於二零二三年十一月八日獲本公司審核委員會審閱及董事會批准刊發。 These condensed consolidated financial statements are unauditedbut have been reviewed by the audit committee and approvedfor issue by the Board of the Company on 8 Novem